Mitsuyo Maeda :: essays research papers

Mitsuyo Maeda In 1904, "Judo's founder Jigoro Kano sent one of his strongest young judoka, Mitsuyo Maeda (1880-1941) with Jojiro Tomita to the White House to assist in a judo demonstration for President Teddy Roosevelt. After a formal demonstration, an American football player in the audience issued an impromptu challenge." The less adept Tomita took to the floor instead of Maeda. "Tomita failed with a throw and was pinned helplessly beneath the football player's bulk. Maeda, abashed by Tomita's poor showing and frantic to reassert the superiority of Kodokan Judo, stayed on. He persuaded some Japanese businessmen to stake him $1,000 in prize money and embarked on a long career of challenging all comers throughout North and South America. The 5'5'', 154-pound Maeda was said to have engaged in over 1,000 challenge matches, never once losing a judo-style competition and only once or twice suffering defeat as a professional wrestler. In Brazil, where he eventually settled he was feted a s Conte Comte ("Count Combat") and his savage system of fighting, now called 'Gracie Jujutsu,' is employed by certain fighters in present-day 'no-holds-barred' professional matches." 1 B I O G R A P H Y It was Maeda who brought Jiu-Jitsu to Brazil. As a member of the Kodokan, Maeda went to America with his kohai Satake, etc. as Judo ambassadors. He was said to have fought more than 100 fights and in Spanish-speaking countries in Latin America, he was respected as Count Koma (Conde Koma). Maeda was born in Aomori Prefecture in 1878. When he was a boy, he learned Tenshin (Tenshin Shin'yo) Jiu-Jitsu. He moved to Tokyo when he was about 18 and went to Tokyo Senmon School. He began practicing Judo and a record of him entering the Kodokan is dated 1897. He was very persistant and never gave up on anything. He was naturaly talented in judo and rose through the ranks quickly to establish himself as the most promising young judoka in the Kodokan. Maeda was a small man at 164 cm, 70 kilo. In 1904, he travelled to the U.S. with one of his instructors, Tsunejiro Tomita. The first and only place they demonstrated judo together was at the U.S. Army academy in West Point. Contrary to what has been published, they never went to the White House to meet the President, Teddy Roosevelt. It was the Kodokan great, Yoshitsugu Yamashita who taught Roosevelt judo at the White House and later engaged in a match with a wrestler nearly twice his size at Roosevelt's request, which took place at the U.

Econometrics Project

Personal Consumption Expenditures, Personal Income, and CPI 1980 – 2011 April 24, 2010 Abstract The goal of this paper is to estimate the relationship between personal consumption and personal income among all Americans over the past 30 years. The data includes annual records for the four variables between the years 1980 and 2011. I have analyzed this data using the Ordinary Least Squares Method and ran a regression analysis in order to observe the relationship between my variables.In my model, I have used Real Personal Consumption Expenditures (PCE) as my independent variable, while the dependent variable is Real Disposable Personal Income Per-Capita. As well, I included two explanatory variables in my model which are the Consumer Price Index (CPI) and a Coincident Index. The model finds a positive relationship between personal consumption expenditures and personal income. It also shows that inflation is positively related to the independent variable of personal consumption.H owever the model demonstrates that there is an insignificant relationship between personal consumption and the Coincident Index. We can conclude that personal income has an effect on personal consumption and that there is a positive correlation between these two variables. Therefore, in general, we can assume according to this model that as personal income increases, personal consumption also increases. 1. Introduction Our economy is an ever-changing system that is affected by an infinite number of factors. Some of these factors include personal consumption, personal income, and inflation.I have chosen to look at how these factors may influence one another within the American economy. More specifically, I have chosen to research the influence of income, inflation, and the Coincidence Index on Americans’ consumption expenditures. I believe that individuals’ consumption expenditures may vary based on two main factors: A change in these individuals’ income and a ch ange in inflation. Many believe that as income increases, people will have more and will therefore spend more money and consume more.Some research suggests that larger household wealth is associated with higher personal consumption (Slacalek, 2009). In terms of inflation, some theories suggest that as prices rise and rates of inflation create uncertainty for the future, people will lower their consumption expenditures (Springer, 1977). However, since prices are higher, the total Personal Consumption Expenditures may still increase along with inflation. 2. Theory and Hypothesis In March, 2011, personal income increased by 0. 5 percent, while personal consumption expenditures for Americans increased by 0. 6 percent (Cohen, 2011).Based on this information, it can be concluded that the percentage increases for these variables increased nearly proportionately. I believe that this is not just a coincidence and that these variables actually share a relationship. Although this data is only for one month of one year, I hypothesize that this relationship would stay true if these statistics were to be taken over a period of several years. I believe that as Real Disposable Personal Income Per-Capita increases and individuals make more money, that people will spend more and consume more, meaning that PCE would increase.Since people would be making more money I expect that since they are more capable of spending money that they will indeed spend and consume more. I also theorize that CPI will have an effect on personal consumption. CPI, which is an indication of inflation, is an increase in prices in an economy relative to the money available in that economy. Since inflation means that you must pay more for the same goods, I hypothesize that as inflation increases, and prices rise, people will spend less, and therefore PCE will decrease. I also theorized that as the Coincident Index increases, PCE would also increase.This is because I believe that if the Coincident Index, w hich describes current economic conditions, goes up, then people will consume more while economic conditions are better. 3. Empirical Model and Data Using a multiple regression model, I estimated the relationship among my time-series data in order to learn more about my hypotheses. C = ? 0 + ? 1 *RDPI + ? 2*CPI + ? 3*CI C = -3. 540 + 3. 339(RDPI) +6. 888(CPI) +2. 315(CI) + ei Where: C= Personal Consumption Expenditures RDPI= Real Disposable Income: Per-Capita CPI= Consumer Price Index (Inflation) CI= Coincident IndexUsing Tinn-R, I came up with the following results. The Coefficients for this model are as follows: Estimate Std. Error t value Pr(>|t|) (Intercept) -3. 540e+03 3. 383e+02 -10. 466 3. 49e-11 *** RDPI 3. 339e-01 3. 903e-02 8. 555 2. 68e-09 *** CPI 6. 888e+00 3. 061e+00 2. 250 0. 0325 * CI 2. 315e+00 4. 713e+00 0. 491 0. 6271 As can be observed through these results, the t-values for both RDPI and CPI are greater than |1. 96|. Therefore, both of these variables are statist ically significant and consequently have an effect on Personal Consumption Expenditures.However, the t-value for the coincident index is not statistically significant, which means that we cannot conclude that it affects consumption. It can be assumed through this regression model that as personal income increases by 1 unit, consumption increases by 3. 339 units. As well, as PCE increases by one unit it can be assumed that PCE will increase by 6. 888 units. Therefore, I can conclude that my hypotheses regarding the relationship between consumption and income and consumption and inflation are accurate according to me regression model. However, these results may vary if other factors were to be considered in my model.As well, the results may be slightly off due to including the insignificant factor, the coincidence index. 4. Conclusion In conclusion, I have found the majority of my hypotheses to be true. I have found that both Personal Income and Inflation have an effect on Personal Co nsumption Expenditures and that both income and inflation have a positive relationship with consumption. However, based on my model, the Coincident Index does not share a relationship with PCE. I believe that this hypothesis of mine may be incorrect because the economic conditions of an conomy may not play a significant enough role on individuals’ consumption expenditures in order for this model to show that a relationship exists. Further research would need to be conducted in order for me to examine this relationship more closely. For example, other factors such as personal saving may influence personal consumption as well. In order to gather more clear and accurate results in the future, I would conduct more models, using more economic variables related to consumption in order to see what other potential factors may influence Personal Consumption Expenditures.References * Amadeo, Kimberly. â€Å"How Inflation Affects Your Life – The Impact of Inflation on Prices and Treasury Bonds. † US Economy and Business – US Economic Indicators – US Economic News. N. p. , n. d. Web. 24 Apr. 2012.

Children s Child Welfare Reform Essay - 1905 Words

In 1980, about 500,000 children were in foster care, but a series of successful reforms began with that year s Adoption Assistance and Child Welfare Act which dramatically decreased the number of children in foster care. But in the early 1990s, with the advent of crack cocaine and an economic recession numbers went back up. Child welfare advocates said that the foster care system was in need of changes so that children spend less time in foster placements and that America’s child welfare system needed an improvement. Some children in care were separated from their siblings, others transitioned from one foster care placement to another, never knowing where to call home. Too many children were being abused in systems that were supposed to protect them. Instead of being safely reunified with their families or moved quickly into adoptive homes many remained in foster homes or institutions for years. In 2014, over 650,000 children spent time in the child welfare foster care system. On average, children remain in state care for nearly two years and seven percent of children in foster care remain in foster care for five years or more. The majority of children in foster care are very young, the average age of children in care is around the age of nine. In 2014, more than half of children entering the United States foster care system were children of color. While most children in foster care reside with family in the present time, 14 percent of minorities live in institutions orShow MoreRelated Welfare Reform - Welfare Recipients MUST take Personal Responsibility1248 Words   |  5 PagesWelfare Reform - Welfare Recipients MUST take Personal Responsibility   Ã‚  Ã‚  Ã‚  Ã‚  Public Welfare is an important support system of the United States government. Welfare has its benefits, but the system has pitfalls. Instead of abolishing welfare as critics of the system suggest, reforms can be made to correct the problems while government, either on the state or federal level, can continue to assist the impoverished.   Ã‚  Ã‚  Ã‚  Ã‚  The term welfare is used to describe a variety of programs that provide Read MoreEssay about Welfare Reform1457 Words   |  6 Pages Welfare and welfare reform has been a hot topic amongst politicians and their constituents for years. Feeling the pressure brought on by people crying out for welfare reform President Clinton brought about some changes in our welfare system. Prior to President Clinton’s sweeping reforms this is not the first time that the whole idea of welfare has come under fire; former California governor Wilson, was a strong opponent of welfare. It was he, along with many other people, which really were the onesRead MoreThe Progressive Era Of Chicago1177 Words   |  5 Pagesaddams and social reform a role model for the 1990s). Although Jane Adams was mainly known for her work in the Hull House and being the mother of social work , she also caused many reforms that affected the entity of the way the United States went about reforming. Jane Addams revolutionized many aspects in the Progressive Era from the movements of suffrage, child labor, welfare, settlement houses, and other aspects in social reform. Adams recognized the problem of child labor while sheRead MoreChristie worked in YWCA’S child care center in Akron, Ohio. She made a check of 330 every two800 Words   |  4 Pagesworked in YWCA’S child care center in Akron, Ohio. She made a check of 330 every two weeks. She was on a welfare program called SNAP also known as food stamps. â€Å"SNAP is the federal government’s largest food assistance program (# 2). SNAP stands for supplement Nutrition assist program to help low-income families pay for food.†(#5) Christie received 136 of â€Å"food stamps† every month. In addition, to her every 2 week check and food stamps she received child support from one of her two children, 37.68 weeklyRead MoreThe Impact Of England And Wales Deals With Young People1280 Words   |   6 Pagesin the world children are treated in a different way than adults. Applying the full force of the criminal law to children and young people has long been held to be debatable. On this paper we will be critically assessing the way in which England and Wales deals with young people. The Children act 1989 and the Criminal Justice Act 1991 were the significant event occurred in the youth justice system in 1990s which had the combine effect that separates the system of dealing with children perceived toRead MoreThe Welfare Policies And Welfare Programs1232 Words   |  5 Pagesdeciding who is eligible for welfare and for what amount of time, though federal funds can only be provided for five years of benefits over the lifetime of the recipient. Women currently have very few options when it comes to working and caring for their children. The next section of this paper will discuss the welfare policies aimed at alleviating the struggle of women to care provide for themselves and their children. Welfare Programs and Eligibility There are several welfare programs that are availableRead MoreEssay on Welfare Reform1372 Words   |  6 PagesWelfare Reform Look at our nation! We have industrial technology, an education system, advanced health care, a banking system, plenty of food available and so much more that is easily accessible. If all this is available to everyone, why are there people that dont have places to sleep and things to eat? The fact that the United States is a rich country is the key reason why people, that are willing, will never starve or go without having shelter. The biggest objection that people have withRead MoreChild Welfare Services Technology : An Area Of Much Needed Improvement1421 Words   |  6 Pages Child Welfare Services Technology INTRODUCTION Reform of child welfare services and their accessibility is an area of much needed improvement. Some of the many aspects of care that can be improved with advanced technological resources are referrals, intake, coverage, and placement. Case management, delivery of services, finance, organizational forms, education, and outcomes are also areas for enhancement. Due to a lack of consistency within states and state to state programs along withRead MoreEducation and Welfare1463 Words   |  6 PagesSo why is it that the collectors of welfare and public aid are statistically the ones with the least amount of education? Within this paper I plan to address this issue and those that contribute to education, or lack there of, for welfare recipients. I feel this issue has a great deal to do with race, gender and lack of equality in all aspects of public policy. Let us start at the beginning. Most women on welfare were raised in homes that collected welfare. This is the first major issue. UnfortunatelyRead More Wellfare Reform Essay1590 Words   |  7 Pagestwenty years, welfare fraud and abuse has become an overwhelming problem. Large numbers of people are living off the government alone, with no attempt of finding work. Our welfare system is out of date and needs to be slimmed down. Congress needs to eliminate the mindset of Americans that welfare can be used as a free ride through life. No matter how liberal or conservative, all politicians agree that welfare costs could be greatly reduced if abuse and fraud were eliminated. Welfare was first introduced

Philosophy of Nursing Essay - 864 Words

Philosophy of Nursing Nursing should not be looked upon or practiced as a mere physical approach to healing. Nursing should encompass the aspect of restoring each individual patient to his/her maximum physical and emotional state of being. In order to achieve such a goal, a patient must be able to bond with her caregiver on a personal level (Blais Hayes, 2011). Jean Watson’s caritas factors sets an environment where the patient can obtain optimum health benefits (Blais Hayes, 2011). The goal of this paper is to state my philosophy of nursing, the important dynamics and values that led me to adopting this philosophy, and the reason why I choose nursing as a profession. I will further explain how Jean Watson’s principles of philosophy is†¦show more content†¦Witnessing the patience, strength, and compassionate attributions that nurses convey within their care was remarkable. Having the opportunity to make a positive difference in the life of another human being was a very overwhelmi ng and humbling experience for me. Therefore, these encounters set the foundation towards my pursuit of a nursing career. As a nurse, I familiarize and incorporate Jean Watson’s caritas principles into my professional and person life. Human caring is the core of the healing process (DiNapoli, Nelson, Turkel, Watson, 2010). Patients will often cease with the continuation of their therapy if it is not meaningful to them. A nurse should strive to understand and truly care for her patient in order to form a healing relationship (Zolnierek, 2013). Establishing trust within a relationship will enable a patient to reveal his/her true emotions towards the course of treatment. Watson proclaims that the act of caring reveals a stronger effect than medication alone (DiNapoli et al., 2010). I concur with this assumption based on my experiences as a nurse. Unfortunately, I have witnessed patients withdraw and slip deeper into depression while on medication for their diagnosis. However, I have also observed the quality and outlook of a patient’s life improve significantly after realizing someone truly cares for them. My personal selection of nursing philosophies were instilled upon meShow MoreRelatedNursing Philosophy Of Nursing727 Words   |  3 PagesIntroduction As a nursing student in the BSN program at West Coast University, I have discovered my skills and knowledge to prepare myself on how to be an efficient nurse as well as a nurse that truly cares for the best quality of care given to a patient. I have found some good qualities and insight in the paradigms to a philosophy of caring as a nurse. In this paper I will discuss the four paradigms of nursing which includes: Health, Nursing, Client/Person, and Environment. As a nurse, one mustRead MoreNursing Philosophy : Nursing And Nursing Essay1660 Words   |  7 Pages Nursing Philosophy Nursing philosophy is defined as a nurse or students thought of what they believe to be true about the nature of the profession of nursing and to provide a base for nursing practice. (2016, para.1) The nursing field continues to develop into a professional scope of practice and nurses continue to work to develop a high standard for the profession. The values and skills that nurses’ learn as they care for patients continue to develop into rules and regulations for future nursesRead Morenursing philosophy1276 Words   |  6 Pages Nursing Philosophy: My Nursing Abstract Philosophy is a system of beliefs, it is often looked at as an effort to define nursing situations that is observed to exist or happen and serves as the basis for later theoretical formulations. Florence Nightingale the first nurse theorist, philosophy states that nursing is establishing and environment that allows persons to recover from illness. Nursing has four metaparadigms the client, the environment, health and nursing. MetaparadigmsRead MoreNursing Philosophy1001 Words   |  5 PagesNURSING PHILOSOPHY, 1 NURSING PHILOSOPHY NURSING PHILOSOPHY, 2 Nursing philosophy Definitions Philosophy Philosophies encompass a multitude of value statements and beliefs. Philosophies are based on knowledge derived from reality, personal values, existence, reasoning, and relevant presentation of concepts. According to Alligood (2014), they address concepts such as person, environment, health, and nursing. Philosophies are derived from different theoreticalRead MorePhilosophy of Nursing1267 Words   |  6 PagesPhilosophy of Nursing: The Art and Science of Caring Stephanie Gray Jacksonville University Philosophy of Nursing: The Art and Science of Caring According to Chitty (2004), â€Å"Philosophies of nursing are statements of beliefs about nursing and expressions of values in nursing that are used as bases for thinking and activity† (p. 230). Developing a personal philosophy of nursing must integrate the elements of nursing, the individual, the environment, health, and illness. Throughout this paperRead MoreNursing Philosophy784 Words   |  4 PagesNursing philosophy â€Å"identifies what is believed to be the basic or central phenomena of the discipline, relates nursing to a particular world view, and provides some information on how one may come to learn about the world†. (p. 13, Salsberry, 2008). My personal philosophy of nursing evolved over the years and includes my observations, beliefs, thoughts, and practices. The purpose of this paper is to discuss my personal philosophy of nursing and the personal and professional experiences that haveRead MoreNursing Philosophy1373 Words   |  6 PagesNursing Philosop hy Ayesha Muhammad Alcorn State University July 27, 2010 Nursing Philosophy Nursing is more than just simply a career. Nursing is a calling from a higher power. I chose to be a nurse for several different reasons. My uncle was diagnosed with terminal lung cancer in (date). The care and compassion shown to my uncle put nursing in another perspective for me. The feelings of care and comfort my family received during this tragic time had a strong impact on my decision toRead MoreNursing Philosophy637 Words   |  3 PagesPhilosophy of nursing is an occupation consisting of professional individuals that exhibit and express compassion, respect, dignity and integrity to their patients and fellow coworkers. Nursing is not just a career, it is intertwined in the way we think, make decisions and prioritize values. As a nurse, it is important to me to provide the highest quality nursing care possible to achieve excellence in patient outcomes, while simultaneously, providing a respectful healing environment and work withRead MorePhilosophy of Nursing1024 Words   |  5 PagesPhilosophy of Nursing Alicia Hanford Elms College Philosophy of Nursing I remember at a young age telling my mother that I wanted to be a nurse just like her, she told me to choose a different path. Her response surprised me but did not stop me from pursuing my dream. I am passionate about being a nurse and what that role means. With recent frustrations with others in this profession I finally understood why my mother told me to choose a different path. I have always believed that beingRead MoreNursing Philosophy : My Personal Philosophy Of Nursing932 Words   |  4 PagesMy Philosophy of Nursing My personal philosophy of nursing began at an early age watching my mother volunteer for 25 years on the local rescue squad, following in the footsteps of her mother. I learned that helping others in a time of need should always be a priority. Respect and dignity should always be shown to people, no matter the who they are or where they are from. I have and will continue to show compassion for others while administering professional holistic care, guided by the American

What Makes Fashion Heal - 2836 Words

1. CAN FASHION HEAL? 2. ABSTRACT There are many aspects to the question of whether or not Fashion can heal. This report investigates the possibility of fashion as a creative therapy in it’s own right and proposes that fashion can aid in pain management, as well as improving wellbeing and mental health, and provides evidence to support this theory. It assesses the healing properties of textiles such as Ayurvastra, and sets out the research which supports the claims that such fabrics can heal much more than just topical skin conditions. It also evaluates the potential for fashion and clothing garments to assist in the treatment of for example psychomotor deficient children and dementia sufferers through the use of sensory and tactile therapy clothing. 3. INTRODUCTION 3.1. Purpose Scope It is widely accepted that Fashion makes people look good. In contrast, there is less evidence to prove or disprove whether or not Fashion can make people feel good. Not just in the sense of retail therapy and increasing self-confidence, but in relation to healing our body and mind, and increasing our sense of well-being. The purpose of this study was to determine if fashion could indeed heal us from within, or if it could only make us feel better superficially. This report covers fashion as a creative arts therapy, as well as investigating the evidence in relation to the efficacy of healing fabrics and textiles, and the potential use of fashion in relation to tactile and sensoryShow MoreRelatedThe Catholic Social Teaching Principles are a tool to achieve the common good. In the past and in800 Words   |  4 PagesThe Catholic Social Teaching Principles are a tool to achieve the common good. In the past and in today’s world the common good is short of being what is good f or the whole world and has become what is good for a single society. The Cherokee Indians face the common good of the United States’ culture being forced on to them. Due to this they have lost what their culture was about, along with hundreds of lives. We can see how the Catholic Social Teaching Principles a line with their past ways, and howRead MoreFemale Genital Mutilation : When A Cultural Practice Develops Clinical And Ethical Dilemmas861 Words   |  4 Pagescritical and should not be ignored. When a provider rejects a client’s request for female genital mutilation of any type, they are helping to reinforce change from within the system. Hellsten, S. K. 2004. Rationalizing circumcision: from tradition to fashion, from public health to individual freedom--critical notes on cultural persistence of the practice of genital mutilation. Journal of Medical Ethics 30 (3): 248-53. Most arguments against male or female genital mutilation argue that the practicesRead MoreHarlem: a Dream Deferred1043 Words   |  5 Pagesaspirations that we hope to reach on our lifetime. They are the day that gives us the drive to live our lives and accomplish our goals. When reaching our goals, we will do anything to get to our destination. But what happens when your dreams deferred and put on hold due to unseen circumstances? Or what do you so when someone tells you that you can not so the things you want to so because of the pigmentation of your skin? Langton Hughes â€Å"Harlem: A Dream Deferred† expresses that hardship and African AmericansRead MoreHistorical Context Matrix Essay1588 Words   |  7 Pagesanimals.| | |show them to make and |in stores, wherever | | |Whatever it is that| | |they would in turn |people were willing | | |the snake oil | | |bring them into towns |to buy. | | |sellers ask for in | | |and sell them and heal| | Read MoreReasons behind Lucas ´ Suicide in Good Hair Essay1342 Words   |  6 Pagesrelationships. The final reason is that Lucas felt a lot of guilt for attempting to rape Alice. While all of these reasons negatively affected Lucas and were the reasons behind his suicide, they also taught Alice valuable lessons which allowed her to make improvements to her life. If it was not for the lessons in identity, cultural perspective, and self worth, Alice would not have been able to move forward with the changes in her life. In the story of Good Hair, Lucas’ lack of identity was one of theRead MoreThe Role Of The Church In Orthodoxy Is To Reconcile Man1329 Words   |  6 PagesObviously, that isn’t the intention of the author. Rather the point is that depending on the era or age the Church is living in, she is allowed to express her canonical reality as she sees fit. We are to trust that the Holy Spirit is guiding holy men to make a decision that they feel is the most suitable one for the entire Church. In addition, further evidence is provided by Patsavos as to why the canons are clearly not legalistic in nature such as the relatively small number of canons issued by the synodsRead MoreComparing Vampires and Werewolves1379 Words   |  6 Pagesthey like to dress in the newest fashions, and have an extreme sexual presence about them. Humans are drawn to them because of these features. Some vampires are tortured by the curse of being a vampire, and have managed to retain their souls. These vampires no longer burn in the sunlight, no longer fear religious icons, and do not like garlic only because of how bad it smells. What it comes down to, is that vampires are less scary and much more desirable now, then what they use to be. Read MoreThe Cask Of Amontillado By Edgar Allen Poe953 Words   |  4 PagesFrancis Bacon once wrote â€Å"A man that studieth revenge keeps his wounds green, which otherwise would heal and do well.† Bacon is telling us that it really hurts the individual to hold a grudge and seek revenge. â€Å"The Cask of Amontillado† is a short story by the American poet, editor and story writer Edgar Allen Poe. This story is a tale of revenge touching on the darker sides of human nature and at what lengths a man will go to achieve vengeance. We are told by our narrator Montresor that he had beenRead MoreSummary Of A Memoir Of Survival 1352 Words   |  6 PagesAmazon. The shocking story ends as these heroic women escape but in Masquerade the torture continues through even after Rani divorces the maniac who had kidnapped her children and turned them against her. Just as Memoir speaks to any person trying to make sense of horrendous acts, Masquerade show women that there can be hope to escape violence. Wild: From Lost to Found on the Pacific Crest Trail by Cheryl Strayed (Viking, 2013) tells of Strayed desperate act of courage when her life tumbled out ofRead MoreThe Philosophies Of Christianity And Islam And Their Impact On The Patient s Care Essay1294 Words   |  6 Pageshealthcare workers, properly caring for individuals from many different backgrounds and beliefs is an important one. The United States is made up of a multitude of cultures with distinct religions and beliefs. Treating the whole person includes not just what is ailing the body but also recognizing the spiritual side of the patient. Healthcare providers must remain open minded and take into consideration the rituals and beliefs of the patient in order to provide sensitive care. This paper will discuss the

Acme Incorporated Accounting Practises free essay sample

This paper is an analysis of Acme Incorporated accounting practices on deferred income taxes and the discrepancies between tax and book depreciation methods found by the Certified Public Accountant (CPA), Stephanie Delaney, the new director of corporate taxation. We will write a custom essay sample on Acme Incorporated Accounting Practises or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page As a result of such discrepancies, Acme realizes large deferred tax liability, thus reducing the income taxes paid. In addition, Ms. Delaney found out about the policy of selling plant assets before they would reverse in the deferred tax liability account. This policy complemented with the rapid expansion of the plant asset base allowed a continuous defer of income taxes payable for many years. Despite finding the policies legal, Ms. Delaney doubted their ethics. The analysis discusses about the Acme’s reasons of selling plant assets before the deferred tax liability is reversed, its ethical implications, who might get harmed by such policies and what are Ms. Delaney’s responsibilities as a CPA and director of corporate taxation. As stated above, Acme has the policy of selling plant assets before the temporary differences reverse, thus avoiding deferred tax payments. When the temporary differences reverse, taxable income would be higher than financial accounting income. Acme would start paying taxes it deferred from the previous years, in case the tax depreciation exceeds book depreciation. To avoid it, Acme sells the plant assets. This policy coupled with the rapid expansion of the asset base suggests that the company is deferring tax liabilities when they sell the existing assets, by requiring new ones. Acme’s method of restructuring their assets, results in 100 % deferral of the tax liabilities. Furthermore, selling-off assets before the temporary difference reverses, enables Acme to minimize the taxes paid by using a legal strategy plan. The Federal Government provides such incentives to the businesses, so making use of deferring tax payable incentive, does not bring any legal or ethical issue. On the other hand, there is a concern that Acme is not paying its â€Å"fair share† of taxes, thus gaining on the expense of the Federal government. In addition, Federal Government would be harmed by Acme’s practice of deferring income tax payable, because it receives fewer taxes that otherwise they would receive if Acme would not practice the same policy. Furthermore, in case the replacement assets are more expensive to acquire, the cash flow is decreased, negatively affecting short-term investors and creditors benefits. Situations ethicality is one major problem that a CPA faces. Being a CPA requires to advocate objectivity and integrity of financial reporting. Since, Ms. Delaney is uncomfortable with the ethics of Acme’s accounting practices, than she should communicate her discomfort and concern to the Acme’s managers and also to the Audit Committee and probably to the Board of Directors. The selling of the plant assets before the temporary differences reversed in the deferred tax liability account is considered as a profitable and ethical policy by Acme Incorporated but it is not considered ethical by Ms. Delaney. Such policy benefits the corporation due to the huge decrease in the deferred tax payable. Before talking actions, the CPA has to be clarified upon the reasons of adopting such policies, which is why Ms. Delaney should talk with managers.

Jason P. McCauley World Civilization II Essays - Carbonari

Jason P. McCauley World Civilization II Paper # 2 April 5, 1999 Guiseppe Mazzini, Faith in Democratic Nationalism Before the nineteenth century, Italy was basically controlled by outside forces consisting of other powerful European nations, such as the French. At the beginning of nineteenth century however, there was a great philosophical change going on in the Italian territories that was heavily pushing Italian Nationalism. This movement was sometimes referred to as the Risorgimento. This cultural and political period of Italian history helped fortify the countrymen's nationalism and strove for a unified Italy. Under this movement called the Risorgimento, there were also different views among the leading nationalistic advocates. One such advocate that related more to the radical side of the debate was Guiseppe Mazzini. His thoughts and writings pushed strong nationalism in Italy, as well as the idea that a unified Italy, along with a unified Europe, would provide the world with huge moral improvements and would also greatly help the progress of Humanity. His main point being that only revoluti on and war supported by direct public action would lead to the true unification of the Italian state. With these strong beliefs, Mazzini and other advocates of this cause provided the basic structuring of the revolutions in 1848, and also later revolutions. Guiseppe Mazzini was born in Genoa, Italy on June 22, 1805. At the time when Mazzini was attending the University of Genoa, he was arrested for his democratic actions and was therefore exiled. As a result, Mazzini started up the Society of Young Italy, who's main aim was the establishment of a free and unified Italian State. After plans for a national uprising were discovered, many of the leaders of Young Italy were either executed or exiled. Mazzini was condemned to death but managed to proceed in his democratic works. His ideas continued through his writings as he was forced to seek refuge in London, although he did return to Italy for the revolutions in 1848 and 1849 against the French. He did live to see the unification of Italy, although it was far from what he had envisioned in his works. Mazzini then returned to Italy once more and died on March 10, 1872. During his childhood, Mazzini's parents instilled many thoughts and beliefs pertaining to the idea of a free and democratic government in Italy. For the rest of his life, he then pursued his ultimate dream of a unified Italian state through his political teachings and writings. One major notion that fueled this life long quest was Mazzini's great interest in moral improvement and the progress of humanity not only in Italy, but also throughout the world. Certain evil governments(840) which extend beyond their natural boundaries through conquest have slowed the progress of humanity by dividing countries and also trying to incorporate other nations into their own. Doing this will slow down or stop the ability for one country to assimilate its entire people into one nationalistic culture. This culture can solidify a country by the instilling its nation's historical traditions, a common language, and also the idea of all people striving towards the same goals for the good of the country a nd humanity. As a result of these ideas, no man can really be a part of humanity without a country to love and fight for and without countrymen to love and support him back. As Mazzini states, Our country is our home, the home God has given us, placing therein a numerous family which we love and are loved by ... In laboring according to true principles for our country we are laboring for Humanity;(841), where if we fight for our country and our principles, we can only be doing good things for Humanity as a whole. Another idea that Mazzini stresses heavily is the basis of a country's laws and how they should be obtained and directed. He states, There is no true country without a uniform law.(841), meaning that if the laws you abide by are not regulating everyone in that nation the same way, because of class systems or just abuse of power by the hierarchy, you are not truly a part of a nation where the ground you live on should give you basic unbreakable rights