A day I want to forget - 1168 Words

A day I would like to forget It started out as a normal day, I went to school but, school got out at ten because of snow. As my little brother and I were walking off the bus, I saw a u-haul parked in our driveway. I thought I was going blind for a second, I didn’t know what was going on. My first thought was â€Å"Does my mother know about his move?† Before I saw anything else, my step-dad walked outside to greet my brother and I. All three of us plus his mother and sister came inside the house and tried to explain everything to us. My mom knew nothing about this until she came to the house after getting off work that afternoon. I cried on her shoulder and she cried on mine, we were both heartbroken. I have never felt that before, my whole†¦show more content†¦He has white white hair, you wouldn’t understand until you saw it. We do alot of things together too, we tell random jokes to each other, we play golf together. Steven and I play golf in Cary at a very nice gold course. Golf is a very slow sport but, can be fun when you have the right people playing with you. If you play with my poppop, you will have the bestest time ever! My family is very far from perfect but, family is family. I would happy with my life because I have a loving mom. She is my world and I love her so much, I would do anything to make sure she is always happy. If I do something to upset her, she always finds it in your heart to forgive me. She should get the best mother award on this earth! She has been through alot since her first sepration for when I was about 4 or 5 years old. I don’t remember my dad all that much, I just have pictures and that is all I need to make me happy. Somebody I will be as strong as my mother but right now I am still growing and learning new things everyday. School was always my moms biggest struggle. She didn’t finish college but I’m going to show her that you can do anything you set your mind too. My mom is t he biggest thing to me and if I ever had to leave her side again, my world would come crashing down on me. She is my everything and if you lose your everything, you have nothing. January 10, 2009 is the day I wish I could forget from sunrise to sunset because its the day I lost my step-dad. Step parents soundShow MoreRelated360 Spp Essay746 Words   |  3 Pagestime left such as 1 day, 5 hours, 6 minutes, and 6 seconds that you can check; for the important festivals, you can find in the app because the app have already record every important festival automatically, such as Chinese New Year, and the app will briefly introduce the festivals in one or two sentences; you can also write the remindings like someone’s birthday etc. The app is very useful for me because I usually forget something like when my projects will due and I usually forget some traditionalRead MoreEssay On Year Round School722 Words   |  3 Pageswhen we leave we forget everything we have learned the past year. Its preposterous and repetitive, why forget everything we learned and struggle to relearn it when we could just stay in school. Most kids are against it because they dont want to lose their summer vacation but when it comes down to it, youd get more time off and more breaks if you had year round schooling anyway. Think about it, this year we get 15 days off in June 30 in July and 28 in August together thats 73 days off. This is oneRead MoreIf You Forget Me By Pablo Neruda1479 Words   |  6 PagesThomas Jang Professor D. Sarmiento English 110 September 28, 2016 Never Forget Me Many of us have felt that our view of love frequently changes. Pablo Neruda’s â€Å"If You Forget Me† is a great depiction of how love can be viewed from two different aspects. Neruda talks to his lover in a very romantic yet threatening way. He does this by being straight forward and detailed in his poem. Neruda starts the piece by presenting a loving and romantic picture for his lover, reminding her how much he lovesRead MorePhilosophy: Education and Children759 Words   |  4 Pageseducator means that you are someone who cares and wants to see children be successful in your class and in their futures. The reason I want to become an educator is to make a difference in a childs life. I have worked with children for over seven years and everyday I spend with a child I learn someone new, about them and about myself. I want to give back to the community in which I was raised. I want to show them that they have helped make me become what I am today. A teacher can make a difference inRead MoreStill Alice1174 Words   |  5 PagesI Forget That I Have Alzheimer’s disease Alzheimers disease is a familiar sight to me. I had a sad experience during my work as a nurse in my country Colombia and Spain with Alzheimer disease patients. Day by day I came to know each patient’s story because every day they were living the moment without remember the last minute. This is also what happened to Lisa Genova’s novel Still Alice. The protagonists is a 50 year old woman, a very well organized, efficient, highly-educated, and smart HarvardRead MoreThe Human Clone Commercial Enterprise1436 Words   |  6 Pagestimes of the day. For me, it was early in the morning. Great. I remember I woke up early and got dressed up and waited for my family to be ready. But since it’s my family, it doesn’t matter how fast we go. We are always late. What can I say? Running late seems to be a genetic trait in Hispanic families. Trust me. So we rush over there. I throw on my graduation robe and run ahead of my family because they also have a knack for being i ncredibly slow when I happen to be in a hurry. But I am not reallyRead MoreThe Worst Nightmare - Original Writing1072 Words   |  5 Pagesjust want to be numb. You can t take it anymore, no matter what the age. Memories can be wonderful but they also can be your worst nightmare. Kate. My friend had been in that position reasonly. I ll never forget the way she acted about a month before it really hit her. The best word to describe it: Broke. Completely utterly broken. She canceled everyone out and kept her distance from friends and family. I never left though. She tried but couldn t get rid of me. I will never forget the day thatRead MoreI Am A Dark Cloud1542 Words   |  7 PagesDo you know someone who relives their past every day? Are they always sad, depressed and/or angry? Or maybe just stressed and rethinking their whole life situation? Maybe something or someone has completely drained them or brain washed them and they can’t continue their lives in a positive way. A person may have a psychological problem where they may never get over a certain situation that happened in their life. Every person around the world has a totally different life story. Often times many peopleRead MoreThe Call By Regina Spector948 Words   |  4 Pagespeople that is important to all of human kind, they shares memories each other. Start from the first day we meet with friends, we write new memories with new friends and there is no end of writing memories with friends. The song â€Å"The Call† by Regina Spector reminds me to my High School friends, start from the first day of school we had many new memories that we shares, until the end of the school day with friends we still have new memories to shares with. Regina wrote the song for one of Narnia’s movieRead MoreGraduation Speech - Original Writing Essay1042 Words   |  5 Pages Until we Meet Again. Something I have never imagined. I felt as someone has taken half of my heart, I was feeling lonely. I could not explain what was I am feeling or what I was thinking about. The only thing I was asking myself why was happening to me. I felt as if I took her for granted. The love I had for her was enormous but I did not show her enough of it. She gave me love and a good friendship. I was not ready to let go, of someone who has been here since I was born. For my heart still, aches

Analysis Of Mayor Muriel Bowser s Leadership Style

(Associated Press). These are also amongst some of the everyday pressing concerns of residents of Washington DC. Therefore, her leadership style is unique, due to the early influences in her love of living in Washington DC and working alongside of her father and Mayor Fenty with politics (Jaffee, 2014). Many of the qualities of compassion and understanding of the needs of citizens are derived from the sincerity she has witnessed her father provide. Leadership Recommendations: Mayor Muriel Bowser Within DC government, Mayor Muriel Bowser has made various contributions to the improvement of current social, economic, and environmental issues in which plagues residents. Recommendation of further leadership goals and measurements†¦show more content†¦This program will also improve the city in long term goals by having individuals who are highly qualified and completes their jobs more effectively. This enhancement in the education and training of employees can be documented by the human resources department and also quarterly reviews of productivity of each employee. Transparency in leadership practices is important due to the increase in corruption amongst governmental official. An incident in which recently took place with Mayor Bowser includes her new plans to shut down a previous homeless shelter at DC General within a certain timeline. Individuals would then transfer to new housing in which Mayor Bowser found private property in which the city would pay for this tran sitional housing from its budget. Council members became suspicious when Mayor Bowser would not discuss how the property and zoning permits were acquired, but the private owners of the property were known as large contributors to her campaign. These types of practices cause suspicion and speculation of leaders, especially in a city which deems such a corrupt history from Mayor Barry and Mayor Fenty. According to Arzumanyan, leadership requires â€Å"publicity and openness of the leader and his or her team† (Arzumanyan, 2016). Within transparency and openness of the political agenda of members of the DC Counsel, there will be a regained sense of trust amongst citizens and officials. Another tool in which Mayor

Abraham Lincoln’s Attitude Towards Slavery Free Essays

STUDENT: PLATON OANA MADALINA SA I TABLE OF CONTENTS 1. INTRODUCTION†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ p. 3 2. We will write a custom essay sample on Abraham Lincoln’s Attitude Towards Slavery or any similar topic only for you Order Now THE ISSUE OF SLAVERY IN THE UNITED STATES OF AMERICA†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. p. 4 3. THE EMANCIPATION PROCLAMATION †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. p. 7 â€Å"From a genuine abolition point of view, Mr. Lincoln seemed tardy, cold, dull and indifferent, but measuring him by the sentiment of his country – a sentiment he was bound as a statesman to discuss – he was swift, zealous, radical, and determined. † Frederick Douglass, 1876 source? 1. INTRODUCTION He survived the tragedy and depression to become America’s Greatest President. He had the courage to destroy slavery, but he took a Civil War and the loss of 600,000 lives; his beliefs cost him his life, but without him the United States of America would not exist today. Abraham Lincoln, America’s model hero, was a man whose courage saved the nation from destruction. His early life was poor and brutal; he was born on the 12th of February 1809 in a one room cabin in rural Kentucky, a frontier state of America. His family were farmers, he was the first of his family to read; Abraham Lincoln was different to from his friends. The young Lincoln was a child of induce curiosity, he loved to hear people, gave well crafted, well delivered speeches. He would often go to places where such speeches were being made; he memorized parts of them and he would come back and give those speeches to his playmates. It was in Lincoln’s nature to embrace new experiences and when he was nineteen he had the opportunity to travel 1200 miles down the Mississippi river. It was a journey that will change his outlook of life forever. He was confronted with the realities of slavery; what he did see was probably the most horrific aspect of slavery and that as the destruction of slave families, the selling of slaves and the use of slaves literally as pieces of commerce. But when he returned to the North, Lincoln left the family home striking out the most exciting town of its day, New Salem – Illinois; here he would be his own man. When he came to New Salem, that was a deliberate choice on his part, to turn his back on th e world of farming, the agrarian lifestyle, and coming to New Salem is really a deliberate choice to plunge himself into the world of 19th century of commerce, capitalism, the Industrial Revolution and everything like that. Lincoln’s passion to reading continued into his adult life and so that his ideas of fairness will becoming increasingly developed; America was changing, expanding day by day, and Lincoln wanted to be part of it. By 1847 he had studied enough to pass the bar examination, he had decided to become a lawyer. But also he plunged in the world of politics, and he loved politics even more than law because for him law was a means to politics, and his practice as a lawyer was always bound up by his political ambitions. In Illinois he met a woman named Ann Rutledge, but Lincoln’s life took a tragic turn when Ann died. Her death plunged Lincoln into a deep depression, but hard work overcame this black spells. He had become a successful local politician, and the ambitious young Lincoln was proving difficult to ignore. Lincoln, had an extraordinary talent and he quickly established himself as a charismatic speaker and talented politician; increasingly ambitious he decided to move again, leaving New Salem he went to live in Springfield – the State Capital of Illinois and there he met and married Mary Todd. Lincoln moved on to the National stage, becoming a Congressman for the District of Illinois. The country was uneasily divided in to 15 free and 15 slave states; when Kansas wanted to join the Union, a fear debate appeared: should it be a slave state or not? In the South it was another commodity that was the key to the slave issue: cotton. By 1840, cotton was more valuable than everything else the United States of America exported put together. By 1860, the value of slaves (were about four millions slaves) was greater than the value of all the American railroads, all the American manufactures and all the American banking put together – slavery was the main event in the America. Lincoln was always opposed to the slavery, because it was the contradiction of his yearning for transformation and self improvement. In 1858 Abraham Lincoln decided to candidate for the United States Senate. At the beginning to the campaign, he made a speech in which he said that the United States was a House, but a House Divided by slavery; to survive it would have to be either all free or all slaves. When he candidate for the presidency of the United States, more than anything else I think he won because for those people who were opposed to slavery he was the only choice. From my point of view Abraham Lincoln was completely opposed to slavery because, from historical point of view at that time slavery was the answer at to the disputes between free states and slave states. After the Civil War, the North was developing through commerce and its new industrial capacities, meanwhile the South was flourishing through the cost of labor – manual labor and the use of slaves. 2. THE ISSUE OF SLAVERY IN THE UNITED STATES OF AMERICA The issue of slavery represented one of the most important factors which shaped the history of the US and especially the way in which it came to develop. It was seen for many decades as a subject for social upheaval, political debate, and most importantly a matter of human rights. However, regardless of the historical nature of the issues discussed in these debates, there are certain personalities which influenced, in a positive or negative way, the entire debate. In the case of slavery, one such personality was Abraham Lincoln one of the most important personalities of the country and at the same time an essential part in the debates on slavery. Although his name is often related to the Emancipation Proclamation or to his debates with Stephen Douglas, his beliefs on the issue of slavery stand above these acts or events. In this sense, he often argued his opposition to the â€Å"peculiar institution† despite the fact that he was not a stranger to the slavery phenomenon. Still, his beliefs and conviction make him to this day one of the most representative figures of the emancipation of slaves throughout the US. In order to have a better understanding of the actual reasons which justify the fact that Abraham Lincoln considered slavery to be wrong, it is important to consider the historical background of the era and observe slavery in a wider framework. More precisely, Lincoln’s beliefs on slavery were the result of growing tensions between two rival concepts: free and slavery state. After the end of the Civil War, the North was developing through trade and exploiting its new industrial capabilities, while the South was thriving at the cost of manual labor, through its special commercial relations with the English but more importantly through the use of slaves. As a consequence, the local landscape was different: New York was ranked the dominant and the most populated urban area, where as in the South a significant urban area was represented only by New Orleans. These economic tensions made their mark on the way in which politicians and even local people came to understand the status of black people. At the same time though, the new American nation was built on the principles of freedom, democracy and most importantly on human rights. The Declaration of Independence Lincoln often cited stated included the famous passage on the freedom of man. Thus, â€Å"all men are created equal, that they are endowed by their Creator with certain unalienable Rights, that among these are Life, Liberty and the pursuit of Happiness†[1]. Despite the fact that these words represented the enthusiasm of the Founding Fathers and that they are even today the framework of the American democracy, at the time they were easily interpretable. This was largely due to the fact that slavery was seen in the North as a terrible wrongdoing, while in the South it was viewed as a necessary practice. This drew the attention on the way in which black people were treated and especially to the fact that they were not considered human beings endowed with inalienable rights and freedoms, as well as civil duties and political ones. Taking these aspects into account it can be said that the discussions on slavery in which Lincoln was engaged focused on two pillars. On the one hand, there were the political discussions with the Democrats and especially with his direct opponent, Douglas; on the other hand, there were the moral issues Lincoln brought on the issue of slavery. However, these debates intermingled as Lincoln and Douglas became engaged in the political fight for the state of Illinois. While these confrontations had a political aim, they brought into the spotlight two different views on slavery and emphasized Lincoln’s moral convictions and the way in which these would change. The Civil War played a major part in the drafting of Lincoln’s opinion on the issue of slavery. In this sense, he used the notion in order to rally support for the unity of the nation. Thus, he points out that â€Å"we all declare for liberty; but in using the same word we do not all mean the same thing. With some the word liberty may mean for each man to do as he pleases with himself and the produce of his labor; while with others the same word may mean to do what they please with other men and the produce of other men’s labor†[2]. This was the main argument he used against the beliefs of the Democrats. However, the discussions were held at the political level mostly. In this sense, the argument in fact represented a means through which Lincoln pointed out the fact that while the Republicans were the proponents of a stronger role for the federal government, the Democrats supported the idea of a looser central government. In the end the discussions came down to the issue of slavery in the sense that the Republicans were in favor of abolishing slavery in certain states, while the Democrats considered that the people must decide on whether the states should be free or should allow slavery and slave trade to take place. The moral argument Lincoln used revolved around the issue of the wrongfulness of slavery. In this sense, he constantly pointed out that â€Å"I particularly object to the new position which the avowed principle of this Nebraska law gives to slavery in the body politic. I object to it because it assumes that there can be moral right in the enslaving of one man by another. I object to it as a dangerous dalliance for a free people—a sad evidence that, feeling prosperity, we forget right†[3]. It is rather hard to believe the fact that the moral aspect determined Lincoln to support the abolition of slavery. The times were rather difficult for the entire nation due to the tensions between the two sides of the country. The North and the South were being divided by an issue on which people could not be convinced through moral arguments. Nonetheless, Lincoln went on saying that the mere arguments promoted by the Democrats in support of slavery were not convincing either. Thus, necessity in his view cannot be considered an argument because it is the man who decides on his own necessities. In this sense, while Douglas throughout his arguments points out the fact that the right of the people to chose over the issue of slavery is a God given right, Lincoln counters him by appealing to the idea of right and wrong yet again. More precisely, â€Å"God did not place good and evil before man, telling him to make his choice. On the contrary, he did tell him there was one tree of the fruit of which he should not eat, upon pain of certain death. I should scarcely wish so strong a prohibition against slavery in Nebraska† [4]. The technique used by Lincoln to include the idea of religion nd of divine justice was a crucial point he made in his argument against slavery and a point he used in trying to determine the change in attitude towards the change in the way slaves were viewed and their treatment as human beings rather than as cattle or mere objects or property. The fact that his arguments were based on moral considerations was an issue that became clear during the presi dency of Abraham Lincoln. Despite the fact that he is considered to be an emancipator, he never actually advocated the idea of emancipation, but rather a reconsideration of their status. This is an evident fact, especially from the point of view of his later statements. In this sense, he later argued that â€Å"I have never understood that the presidency conferred upon me the unrestricted right to act officially upon this judgment and feeling† [5] considering that the moral issues he advocated did not have to become state principles. This viewed summarizes the changes that took place at the level of his policy once he became president of the United States. 3. THE EMANCIPATION PROCLAMATION He promoted the wrongfulness of slavery as an immoral act; yet he did not support the actual emancipation of the black people. His views became clearer and they can easily be summed up by one of his statements. Thus, â€Å"I protest against the counterfeit logic which concludes that because I do not want a black woman for a slave, I must necessarily want her for a wife. I need not have her for either, I can just leave her alone. In some respects, she is certainly not my equal; but in her natural right to eat the bread she earns with her own hands without asking leave of anyone else, she is my equal, and the equal of all others[6]. †. Therefore, he viewed slaves equal only in their state of birth not in their rights as part of the society. This view represents an important aspect in the way in which his attitude changed in time. Thus, as a candidate for a particular region of the United States, regardless of its importance, he could promote the morality of slavery or its lack. However, as a major public figure, he did not have the political support or the democratic one to advocate the freedom of the slaves. Nor did he want to take that road. One of the most evident proofs was the fact that â€Å"Lincoln in the first year of the war repeatedly defined is policy as a restoration of the Union- which of course meant a Union with slavery†[7]. Therefore, despite the noble discourse, neither Lincoln nor the public were ready for a change that would, on the one hand uphold the Declaration of Independence, and create disequilibrium in the Union. Despite the serious oscillations Lincoln experienced throughout discussion on slavery, the issue of the empowerment of slaves was addressed in 1865 as he pointed out that  "it is also unsatisfactory to some that the elective franchise is not given to the colored man. I would myself prefer that it were now conferred on the very intelligent and on those who serve our cause as soldiers†[8]. This change in attitude can be considered to be the result of a thorough reflection on the role played by slaves in the Civil War. This particular aspect was dealt with in his Second Inaugural Address as he pointed out the fact that the war in itself was a punishment from God, one which must be understood as a sign of reconciliation. More precisely, â€Å"The Almighty has His own purposes. Woe unto the world because of offenses; for it must needs be that offenses come, but woe to that man by whom the offense cometh. If we shall suppose that American slavery is one of those offenses which, in the providence of God, must needs come, but which, having continued through His appointed time, He now wills to remove, and that He gives to both North and South this terrible war as the woe due to those by whom the offense came, shall we discern therein any departure from those divine attributes which the believers in a living God always ascribe to Him? [9]. The answer to such a question was in Lincoln’s view one that the nation must act according to God’s will and offer the rights to all individuals â€Å"who have prayed to the same Bible[10]. Although his arguments were yet again morally based and in touch with religion, he pointed out the necessity of considering slaves as human beings with the same God as white people. Overall, it can be said that the political background of Abraham Lincoln’s activity was important for the way in which he managed to construct his beliefs on the issue of slavery. Although at times he reduced the enthusiasm for the reconsideration of the conditions of the black people, he tried to promote a new direction in the discussions on the matter by introducing the element of morality related to slavery. Towards the end of his presidency however he came to acknowledge the role slaves played in waging the Civil War, in winning it and most importantly the role they must have in healing the wounds of the new nation. Well organized and well written paper, but the absence of references for large section raises the question of academic honesty. Grade 8 4. BIBLIOGRAPHY Abraham Lincoln, The writings of Abraham Lincoln, V02 Ericson, David. The Debate Over Slavery: Antislavery and Proslavery Liberalism in the Antebellum America. New York: New York UP, 2000 Fehrenbacher, Donald, Abraham Lincoln, a documentary portrait through his speeches and writings, Stanford , California, 1964 Harold Holzer,Sara Vaughn Gabbard,Lincoln Museum (Fort Wayne, Ind. ), Lincoln and freedom: slavery, emancipation, and the Thirteenth Amendment, Southern Illinois University, 2007 Kenneth L. Deutsch, Joseph R. Fornieri, Lincoln’s American Dream – Clashing Political Perspectives, Washington, D. C. M. McPherson, James. How President Lincoln Decided to Issue the Emancipation Proclamation. The Journal of Blacks in Higher Education, No. 37 (Autumn, 2002) The Avalon Project. â€Å"The Second Inaugural Address: Abraham Lincoln, 1865†. The Yale Law School Project http://www. yale. edu/lawweb/avalon/presiden/inaug/lincoln2. htm 1/20/2012 7:41 PM The Declaration of Independence ———————– [1] The Declaration of Independence [2] Ericson, David. The Debate Over Slavery: Antislavery and Proslavery Liberalism in the Antebellum America. New York: New York UP, 2000, p. 157 [3] Abraham Lincoln, The writings of Abraham Lincoln, V 02, p. 82 [4]   Kenneth L. Deutsch, Joseph R. Fornieri, Lincoln’s American Dream – Clashing Political Perspectives, Washington, D. C. , p. 470 [5] M. McPherson, James. How President Lincoln Decided to Issue the Emancipation Proclamation. The Journal of Blacks in Higher Education, No. 37 (Autumn, 2002), p. 108-109 [6] Fehrenbacher, Donald, Abraham Lincoln, a documentary portrait through his speeches and writings, Stanford , California, 1964, p. 1 [7] M. McPherson, op. cit. , p. 108 [8] Harold Holzer,Sara Vaughn Gabbard,Lincoln Museum (Fort Wayne, Ind. ), Lincoln and freedom: slavery, emancipation, and the Thirteenth Amendment, Southern Illinois University, 2007, p. 227 [9] The Avalon Project. â€Å"The Second Inaugural Address: Abraham Lincoln, 1865†. The Yale Law School Project, http://www. yale. edu/lawweb/avalon/presiden/inaug/lincoln2. htm [10] IBIDEM —— —————– ABRAHAM LINCOLN’S ATTITUDE TOWARDS SLAVERY AND EMANCIPATION ———————– Page8 How to cite Abraham Lincoln’s Attitude Towards Slavery, Essay examples

Beneficial and Dentrimental Effects of High Fat Diet

Question: Discuss about the Beneficial and Dentrimental Effects of High Fat Diet. Answer: Introduction: Fat diet and lipids have both protective and detrimental effects on human pathology by altering the intestinal microbiota composition and the subsequent host inflammatory responses especially inflammatory bowel disease(IBD) and colorectal cancer. Starting with the protective aspects of fat and lipids, they serve as energy stores that are vital in fueling the essential body functions including heart beat and breathing; particularly when people go for a long time without food. Generally, fats yield 9 kilocalories per gram; which is the highest compared to other macronutrients and even alcohol. For that reason, fats have a high satiety level; thereby preventing frequent consumption and subsequent undesirable conditions such as obesity and hypercholesterolemia (Anderson et al., 2009, pp. 188). Another aspect of protection from fats comes in the form of essential fatty acids. An example is omega-3 fatty acids whose role in maintaining proper functioning of the brain is unparalleled. Essential fatty acids have been associated with a reduction in inflammation in the body and a reduced risk of heart related conditions, cancer and even arthritis. Adequate fat intake also plays a critical role in absorption transportation and storage of fats soluble vitamins in the body. If one happens to consume more that recommended RDAs of various fat soluble vitamins, the excess will be processed, transported and stores in the liver and tissues for use at a later date; when intake is compromised. As such, it is safe to say that fats indirectly help to maintain the integrity of vision, reproductive health, blood clotting and maintenance of the immune system (Shen, Gaskins and McIntosh, 2014, pp. 271). Despite the tremendous benefits of fats and oils in our bodies, excess intake has been associated with a number of detrimental chronic conditions. Overweight and obesity take centre stage among the many conditions that emanate from excess fat intake. Overweight or obese persons are likely to develop a myriad of other conditions including type II diabetes, slow action of insulin (Yan et al., 2013, pp. 2), stroke, coronary heart disease (Mozaffarian and Ludwig, 2015, pp. 2423), non-alcoholic fatty liver disease (NAFLD) and cancer (Huang et al., 2013, pp. 746-750). Moderation of fats and oils in the diet and regular physical activity are central to maintaining desirable weight. Dietary adjustments such as up-regulating the amount dietary fiber have been implicated in reduced prevalence of metabolic syndrome and obese-related conditions. Regrettably, consumption of high fiber diet has been on the decline in the western nations necessitating an informed inquiry into the matter. One of the reasons that have been cited is that fiber constitutes a complex group of substances. Finding the most suitable sources of fiber with the most desirable effects and unmasking the mechanisms of fiber in thwarting obesity and associated conditions are paramount in fostering increased consumption (Mozaffarian and Ludwig, 2015, pp. 2422). Short Chain Fatty Acids The microbiota found in the gastrointestinal tract influences health through various mechanisms. A mounting body of evidence acknowledges that bacterial metabolites pose a significant effect on the physiology of the host organism. Short chain fatty acids, products of the gut microbiota, are known for their volatility (Ros-Covin et al., 2016, pp. 3). The microbiota that yields SCFAs is found in the large bowel. It is a part of the GIT that allows fermentation of products that pass the small intestines unabsorbed or undigested. The defining characteristic of SCFAs is their dismal of carbons (less than six) that arranged in a straight and branched bonding (Suzuki, Yoshida and Hara, 2008, pp. 298). It is commonly recognized that soluble fiber has a significant improvement on the blood sugar levels and corresponding insulin action. Diabetics and hypercholesterolemia patients gain more from high fiber diet. Moderate to high fiber diets are associated with high satiety levels because of their slowed digestibility; this discourages frequent consumption, there by regulating the blood sugar. The mechanism of cholesterol regulation by way of high fiber intake occurs through entrapment of bile acids as well as a reduction of motility in the posterior section of the intestinal tract (Jakobsdottir et al., 2013). A substitute and increasingly propositioned mechanism, so far not extensively studied, may be alterations of SCFAs established in the colon as well as the changes in composition of the gut microbiota. SCFAs have been proven to promote various health benefits including a reduction of the inflammatory state, increase in insulin sensitivity and high satiety levels. Amounts and patterns of SCFAs vary depending on the type of fiber consumed. The common patterns of SCFAs are acetic, propionic and butyric acids. The major constituent of acetic acid is pectin while guar gum produces propionic acid. Butyric is constituted of fructo-oligosaccharides, b-glucan and various kinds of starch and blends of dietary fibers. Studies have also established that composition of the microbiota, nature of glycosidic bonding and the travel time through the GIT can also affect the configuration of SCFAs (Yan et al., 2013, pp. 1-2). The aforementioned types of SCFAs have been known to elicit varying physiological effects. Butyric acid constitutes a major source of energy for the epithelial cells lining the colonic walls. It plays a critical role as an inhibitory factor of in vitro flourishing metastatic cancerous cells. Cancer patients who present with inflammatory bowel disease generally have lower levels of butyrate metabolism as well its uptake compared to their counterpart controls. In addition, some SCFAs, particularly high levels of propionic acid, have an inverse reduction in the amount of cholesterol in circulation as well as positive effect on glucose and lipid breakdown. Butyric acid has also been implicated in the lipid metabolism by way of regulation and slowing down fat transit from the small intestine (Fava et al., 2013, pp. 4-5). Acetic has been implicated in negative metabolic activities and side effects. It is one of the principal substrates for synthesis of cholesterol which primarily occurs in the liver via acetylCoA. The configuration of SCFAs created each time is influenced by various dietary factors as well as metabolic state of the body cells; the control measure cannot circulate around control food intake (Qin et al., 2012, pp. 2) A change in metabolism forms the basis of metabolic syndrome. Supporting components of metabolic syndrome include excessive weight gain (Qin et al., 2012, pp. 1), high blood pressure (Fava et al., 2013, pp. 5) and high levels of fasting blood glucose (Yan et al., 2013, pp. 2). Modulation of dietary intake can be instrumental preferential nourishment of good microbiota over pathogenic ones. This can be a good beginning for supporting desirable mucosal immune response. References Anderson, J.W., Baird, P., Davis, R.H., Ferreri, S., Knudtson, M., Koraym, A., Waters, V. and Williams, C.L., 2009. Health benefits of dietary fiber.Nutrition reviews,67(4), pp.188-205. Fava, F., Gitau, R., Griffin, B.A., Gibson, G.R., Tuohy, K.M. and Lovegrove, J.A., 2013. The type and quantity of dietary fat and carbohydrate alter faecal microbiome and short-chain fatty acid excretion in a metabolic syndrome at-riskpopulation.International journal of obesity,37(2), pp.216-223. Huang, E.Y., Leone, V.A., Devkota, S., Wang, Y., Brady, M.J. and Chang, E.B., 2013. Composition of dietary fat source shapes gut microbiota architecture and alters host inflammatory mediators in mouse adipose tissue.Journal of Parenteral and Enteral Nutrition,37(6), pp.746-754. Jakobsdottir, G., Xu, J., Molin, G., Ahrne, S. and Nyman, M., 2013. High-fat diet reduces the formation of butyrate, but increases succinate, inflammation, liver fat and cholesterol in rats, while dietary fibre counteracts these effects.PloS one,8(11), p.e80476. Mozaffarian, D. and Ludwig, D.S., 2015. The 2015 US dietary guidelines: lifting the ban on total dietary fat.Jama,313(24), pp.2421-2422. Qin, J., Li, Y., Cai, Z., Li, S., Zhu, J., Zhang, F., Liang, S., Zhang, W., Guan, Y., Shen, D. and Peng, Y., 2012. A metagenome-wide association study of gut microbiota in type 2 diabetes.Nature,490(7418), pp.55-60. Ros-Covin, D., Ruas-Madiedo, P., Margolles, A., Gueimonde, M., de los Reyes-Gaviln, C.G. and Salazar, N., 2016. Intestinal short chain fatty acids and their link with diet and human health.Frontiers in microbiology,7. Shen, W., Gaskins, H.R. and McIntosh, M.K., 2014. Influence of dietary fat on intestinal microbes, inflammation, barrier function and metabolic outcomes.The Journal of nutritional biochemistry,25(3), pp.270-280. Suzuki, T., Yoshida, S. and Hara, H., 2008. Physiological concentrations of short-chain fatty acids immediately suppress colonic epithelial permeability.British journal of nutrition,100(02), pp.297-305. Yan, H., Potu, R., Lu, H., de Almeida, V.V., Stewart, T., Ragland, D., Armstrong, A., Adeola, O., Nakatsu, C.H. and Ajuwon, K.M., 2013. Dietary fat content and fiber type modulate hind gut microbial community and metabolic markers in the pig.PLoS One,8(4), p.e59581.

All Quite On The Western Front Essays - English-language Films

All Quite On The Western Front All Quiet on the Western Front shows the change in attitudes of the men before and during the war. This novel is able to portray the overwhelming effects and power war has to deteriorate the human spirit. Starting out leaving you're home and family pr d and ready to fight for you country, to ending up tired and scarred both physically and mentally beyond description. *At the beginning of the novel nationalist feelings are present through pride of Paul and the rest of the boys. However at the end of the war it is apparent how pointless war really is. *All Quiet on the Western Front is a novel that greatly helps in the understanding the effects war. The novel best shows the attitudes of the soldiers before the war and during the war. Before the war there are high morals and growing nationalist feel gs. During the war however, the soldiers discover the trauma of war. They discover that it is a waste of time and their hopes and dreams of their life fly further and further away. The remains of Paul Baumer's company had moved behind the German front l es for a short rest at the beginning of the novel. After Behm became Paul's first dead schoolmate, Paul viewed the older generation bitterly, particularly Kantorek, the teacher who convinced Paul and his classmates to join the military. " While they tau t that duty to one's country is the greatest thing, we already that death-throes are stronger.... And we saw that there was nothing of their world left. We were all at once terribly alone; and alone we must see it through."(P. 13) Paul felt completely etrayed. " We will make ourselves comfortable and sleep, and eat as much as we can stuff into our bellies, and drink and smoke so that hours are not wasted. Life is short." (P 139) Views of death and becoming more comfortable with their destiny in the r became more apparent throughout the novel. Paul loses faith in the war in each passing day. * Through out the novel it was evident that the war scarred the soldiers permanently mentally. Everyone was scared to go to war when it started. Young recruits were first sent because the veterans knew they were going to come back dead. "When we run t again, although I am very excited, I suddenly think: "where's Himmelstoss?" Quickly I jump back into the dug-out and find him with a small scratch lying in a corner pretending to be wounded." (P 131) Even the big men like Himmelstoss are scared to go ght. "He is in a panic; he is new to it too. But it makes me mad that the young recruits should be out there and he here." (P 131) The soldiers were being crushed and seeing things get destroyed, but because they had detached themselves they thought t y were able to handle it. " We believe in such things no longer, we believe in war."(P.88) That was Paul's motto. Although, as time went on he began to realize something wasn't right. He tried to replace these feelings with pleasure, so he spent the ight at the French girls' house. After he just felt worse and unfulfilled. "...we are crude and sorrowful and superficial-- I believe we are lost."(P123) When Paul realizes that we are all brothers, true mental struggle is seen. " Comrade, I did not ant to kill you...Why do they never tell us you are poor devils like us... and that you have the same fear of death...If we could just throw away these riffles and this uniform you could be my brother..." ( P. 223-224). The apparent change in views on e war has become extremely apparent. *In a war there is obviously apparent physical scars. As seen throughout the entire book, the destruction of war is great, on not only lives and property, but also on the human spirit. The young men in this book and of those of the times were subjec to physical torment. Eyes were blinded from such sights as, limbs being blown off, blood flowing everywhere, and innocent men dying in agony. When soldiers take shelter in the graveyard, bombs explode all around them; the living hide in coffins and th dead are thrown from their graves. The destructive power is so great that even the fundamental differences between life and death become blurred. *All Quiet on the Western Front is a novel that portrayed

Gigantophis - Facts and Figures

Gigantophis - Facts and Figures Name: Gigantophis (Greek for giant snake); pronounced jih-GAN-toe-fiss Habitat: Woodlands of northern Africa and southern Asia Historical Epoch: Late Eocene (40-35 million years ago) Size and Weight: About 33 feet long and half a ton Diet: Small animals Distinguishing Characteristics: Large size; capacious jaws About Gigantophis Like many other creatures in the history of life on earth, Gigantophis had the misfortune of being the biggest of its kind until its fame was eclipsed by something even bigger. Measuring about 33 feet long from the tip of its head to the end of its tail and weighing up to half a ton, this prehistoric snake of late Eocene northern Africa (about 40 million years ago) ruled the proverbial swamp until the discovery of the much, much bigger Titanoboa (up to 50 feet long and one ton) in South America. To extrapolate from its habitat and the behavior of similar, modern, but much smaller snakes, paleontologists believe that Gigantophis may have preyed on mammalian megafauna, perhaps including the distant elephant ancestor Moeritherium. Ever since its discovery in Algeria over a hundred years ago, Gigantophis had been represented in the fossil record by a single species, G. garstini. However, the identification in 2014 of a second Gigantophis specimen, in Pakistan, leaves open the possibility of another species being erected in the near future. This find also indicates that Gigantophis and madtsoiid snakes like it had a much wider distribution than previously believed, and may well have ranged across the expanse of Africa and Eurasia during the Eocene epoch. (As for Gigantophis own ancestors, these smaller, mostly undiscovered fossil snakes lurk in the underbrush of the Paleocene epoch, the period of time just after the extinction of the dinosaurs).

Database Management. MSSQL Server Database Essay

Database Management. MSSQL Server Database - Essay Example In this case the university requirements deal with a variety of services which requires their data to be stored in a database so that it can be successfully fetched and modified for performing a variety of functions. The database technology that can be offered for an online educational institution would be a server based database system for payment of student fees and other details, student registration, facilitating admission procedure, producing reports and others (About.com, 2008). The MSSQL server database would most suitable for mapping the various requirements of the university. It is recognized to map the organizational requirements and used widely. It is able to take care of scalability of the university operations and service, meaning that it takes care of the various additions of new courses, new students and various other programs, modifications relating to the various rules and obligations. Improves visibility of operations for student registration and admission facilities. Stores appropriate records for further fetching of reports of student activity and staff activity. Quite easy to extend the schema for enlarging the database. This database variant serves a set of standards that is required to launch ecommerce database requirements. The features of the database are as follows: Efficient buffer management to cache pages in memory so that more amounts the pages are cached the better the system operates. The transaction management is quite efficient in the manner that if a transaction is not able to complete it is roll backed so that changes can be reversed. In that manner data integrity is maintained. The concurrency control is quite effective and it ensures data integrity. It facilitates replication which ensures that proper synchronization is done for the information in the databases. It also facilities merge and snapshot replication. The OLAP provides analysis services for the data objects. The reporting services and notification services serve as a great function to the database functionality. It offers a great GUI for dragging and dropping the elements in the database arena which had made it quite high in usability for greater acceptance and usage. It also offers greater facility for supporting various front end platforms for wide usage and business applicability. Conclusion Taking into account the above factors, MSSQL server stands out in the crowd for all the features which makes it quite flexible, scalable and cross-functional. The above features make sure that all the university would be able to accommodate all features required to make it a virtual campus and provide effective and efficient

Global Economy Essay Example | Topics and Well Written Essays - 2500 words

Global Economy - Essay Example This paper also argues that the global system of economic affairs is prone to repeated crises due to the nature of neoliberalism and capitalist forms of economic development throughout the globe, the following will explore the recent global economic crisis and compare it with the Great Depression of 1929. Accordingly, the current economic crisis shares many parallels with the economic crisis that occurred eighty years ago. This paper will look at the role of organizations such as the IMF in mitigating – although not hindering – the outbreak of the global economic crisis. The essay then concludes with an overview of the issues analysed (Harvey, 2007: 33-27). Planned capitalism, expressed through governmental economic intervention and the Bretton Woods Agreements of 1944, exploded during the 1970s. Bretton Woods, which established both the World Bank and the IMF, symbolised the supremacy of the United States in setting international monetary policy. Hobsbawm argues that these two international institutions were â€Å"de facto subordinated to US policy† (1994: 274). When the United States pulled out of the Bretton Woods monetary system in 1971 and allowed its currency to float in international markets, it caused a chain reaction with unexpected global ramifications. Currencies were devalued across the board and the United States, as well as its Western allies, was ill equipped to deal with the resulting oil embargo implemented by OPEC two years later. When OPEC, the Organization of the Petroleum Exporting Countries, announced that it would no longer be shipping oil to countries that had supported Israel in its war with Egypt and Sy ria in 1973, it triggered an international calamity known as the Oil Crisis of 1973. The Yom Kippur War – as the war between Israel and the joint forces of Egypt and Syria in 1973 is now known – inadvertently led to a global economic crisis OPEC members

Law of Insurance Case Study Example | Topics and Well Written Essays - 2000 words

Law of Insurance - Case Study Example , which is paramount to analysing the first part of the problem.4 The case of Lucena v Crauford [1806], the court held that the fact that the claimant had a factual loss was not enough to prove that he had an insurable interest in the property.5 The decision in this case may apply to our current facts scenario as Andy and Bhavinda would not have an insurable interest in the stamps since they do not belong to them; although they may suffer a factual loss of owing their friend the value of the stamps through the principles of bailment.6 Another leading case in this area is the case of Macura v Northern Assurance Co. Ltd. [1925]. In that case, Mr. Macura had taken out an insurance policy in his own name on timber which legally belonged to the company, although the company was owned and operated by him; after the timber had been destroyed by a fire and Mr. Macura tried to make a claim under his policy, the court held that he did not have an insurable interest and only the company would h ave an insurable interest in that particular timber.7 This comes from the principle that a legal company is a separate legal person from its members.8 The only way that the stamps would have been covered by the policy is if there had been provision for third-party losses; however, this is not stated within this particular facts scenario. The problem here is that UDO is refusing to pay anything, citing that the couple were significantly under-insured. They are basically citing that Andy and Bhavinda misrepresented the amount of goods that they were in possession of to be covered. In effect, the test described in the case of Pan Atlantic Insurance Co. Ltd v Pine Top Insurance Co. Ltd. [1995] should be used by the court to determine whether or not s.2(2) of the Misrepresentation Act 1967 should apply.9 The test determines that the circumstance may be material even if it does not induce a prudent underwriters decision to accept it or not and at what premium; however, if it is determined that it did not induce the contract, the insurance company cannot use it to avoid the contract.10 By applying the test to this case, the fact that Andy and Bhavinda had only indicated that the value of the contents was only 10,000 would at least have some effect on premiums charged, and therefore would most likely be determined by the court as a misrepresentation of fact as covered under s.2(2) of the Misrepresentation Act 1967, for which the remedy is rescission and the insurer would be able to rescind the contract and refuse paying out any claims, as they did in fact do as explained in our facts scenario. However, Andy may be attempt to rely on the case of Joel v Law Union and Crown Insurance Co. [1903], in which it was held that there is no need to disclose what you do not know; however, it was shown in the facts that he did know about Bhavinda storing the stamps, he had in fact just forgotten at the time he was purchasing his insurance.11 Since the fact that only 10,000 was fal sely provided

Lean Manufacturing: Concept Overview and Disadvantages

Lean Manufacturing: Concept Overview and Disadvantages Introduction The most noteworthy evolution of lean accounting in recent years has been a sharpening focus on value. Lean has always been centered on creating value for customers and eliminating non-value adding waste (Asefeso, p 9). Lean accounting has been steadily making it possible for manufacturers to explicitly measure value in financial terms and to focus improvement efforts on increasing value. With many manufacturers now implementing lean, it becomes essential to discover what part of lean accounting has played in the changes made. This paper will give a brief background of lean manufacturing and a general overview of what lean accounting is. I will also explore some problems and disadvantages of lean accounting from various researched articles. Background of Lean Manufacturing Lean is a philosophy that spurred from the Toyota Production System (TPS). TPS was created by Toyotas founder Sakichi Toyodo, Kiichiro Toyoda, and Taiichi Ohno. Much of TPS was also influenced by W. Edwards Demings statistic process control (SPC) and Henry Fords mass production lines. However, the Japanese were not impressed with Fords approach because it was filled with over-production, lots of inventory, and much waiting. Toyota identified these weaknesses in Fords production line and adapted the production line to create a more productive and reliable production line. TPS and lean also use just-in-time inventory where only small amounts of inventory were ordered and very little inventory was left waiting in the production line. This also was very different from Fords production line which usually bought high volumes of materials and had high inventory levels to lower costs. After TPS proved to be successful for Toyota, many companies adapted their production lines to incorporate lean principles. Lean management was first introduced in the United States in the early 1980s after a global study of the performance of automotive assembly plants. Essentially, the primary principle of lean is that it is a tool used in manufacturing to eliminate waste, improve quality, and reduce cost. Waste is eliminated by identifying non-value added activity. The main objective is to supply perfect value to the customer through a perfect value product that has no waste. Eliminating waste along entire value streams, instead of at isolated points, creates processes that need less human effort, less space, less capital, and less time to make products and services at far less costs and with much fewer defects, compared with traditional business systems (What is Lean?). Companies may face certain challenges when applying lean to their production lines. First, lean should be applied to companies that have production lines that are routine, predictable, stable, and can be flow charted. Second, lean implementation may take years and can be very costly in large companies. Depending on how integrated the systems and how disciplined the production line is, it is quite possible that a lean implementation may fail. There are several key lean manufacturing principles that need to be understood in order to implement lean. Failure to understand and apply these principles will most likely result in failure or a lack of commitment from everyone (Key Lean Manufacturing). These principles are as follows: 1. Elimination of waste; 2. Continuous improvement; 3. Respect for humanity; 4. Levelized production; 5. Just-in-time production; and 6. Quality built-in (Key Lean Manufacturing). Management may also be discouraged to adopt lean manufacturing right away because the lean implementation is a long term investment. Most CEOs make decisions that benefit the company in the short run, and may choose not to adopt lean because it may show unfavorable results on the financial statement during the early stages. Lean will cause a decrease in inventory levels, causing assets on the balance sheet to drop which is not always favorable. However, these short term negative results will eventually become long run gains as the company benefits from less inventory holding costs and improved processes. Background of Lean Accounting While most people associate lean to manufacturing processes, it is now taking on a very important key role for companies to adopt lean throughout the other departments of the company. An example of a support function that uses the lean concept is the accounting field. Since accounting is a support department, it should apply lean principles after the manufacturing department has incorporated lean. Accountings main duty is to accurately measure and communicate financial activity, and by adopting lean accounting after successfully implementing lean manufacturing would allow for the accurate measurement of the new production system. Lean accounting evolved from a concern that traditional accounting practices were inadequate and, in fact, a deterrent to the adoption of some of the necessary improvements to manufacturing operations. While manufacturing managers knew that investments in automation and the adoption of lean manufacturing practices were the right things to do, traditional accounting was often an obstacle to such improvements, yielding numbers that only supported investments when they could be justified by reductions in direct labor, with little benefit ascribed to any improvements to quality, flexibility or company throughput (Asefeso, p 10). Lean accounting is the cornerstone of a completely different model of manufacturing management. By itself, lean accounting has limited value, but as the financial basis for the application of logistics, superior management, factory operations, marketing, pricing, and other vital business functions, lean accounting is very powerful. A core principle of lean accounting is that the value stream is the only appropriate cost collection entity within the organization, as opposed to traditional accountings use of cells, cost or profit centers or departments normally based on smaller, functional groupings of work activity (Asefeso, p12). The main idea behind lean is minimizing waste, therefore creating more value for customers with fewer resources. Problems and Disadvantages of Lean Accounting Lean accounting may reduce the manufacturing process to a few numbers, but it does not provide a lot of information. There are several flaws of using the lean accounting approach. Speed gives you an advantage over the competition. No matter if you are first in a market or deliver a product faster, it will improve your competitiveness and hence your revenue. However, it is nearly impossible to determine this advantage quantitatively. How much does it get you to be in the market seven days earlier? One big thing in lean manufacturing is to reduce fluctuations. The more even your system works, the more profitable you will be. However, it is difficult to measure these fluctuations, even more difficult to determine the impact of an improvement on fluctuations, and hence nearly impossible to calculate the monetary benefit of reducing fluctuations. Yet another thing in lean is customer satisfaction, often described as value to the customer. What is the monetary damage if a delivery is delay ed, if a product breaks, if service is slow, or if your people are unfriendly? It is nearly impossible to know. Even more difficult to determine is how improvement measures will actually influence the above. How much does it cost you to provide a better service, how will this influence customer satisfaction, and what is your benefit from this? (The Problems of). Using lean accounting can also lead to bad decisions such as where to put the money when profits are maximized and where to take the money out that has been saved. There are also several disadvantages of using lean accounting. One disadvantage of lean accounting is that it requires a top-down, sometimes monumental cultural shift. Most manufacturing companies have cost accounting systems in place that measure production improvements in terms of short and medium-term cost reductions. However, lean accounting focuses on freeing up resources to increase the product or product lines value to customers and make more money. Senior management must therefore change their thinking from one focused on the bottom line to one focused somewhere between revenues and profits. Without managements full commitment, full implementation of an effective lean accounting system will stall (Wright). Accounting systems traditionally generate internal reports that owners and management both senior and departmental review and discuss. Lean accounting aims to translate the information into numbers that task-based employees in various departments can use. These accounting systems focus on compiling cost-based data. Since lean accounting focuses on value creation, companies often need to completely overhaul their accounting systems, collection and measurement procedures, controls and software. Any system overhaul can be daunting, but the scope of an accounting system overhaul can be particularly exhaustive (Wright). Lean accounting focuses on increasing revenues and profits by increasing the value of a companys products and services. When lean accounting systems focus on value stream instead of cost, they may inadvertently omit costs or ignore issues related to specific costs. Until a company fully captures a product or product lines value stream, accountants may not be able to appropriately price products or determine each products individual level of profitability (Wright). Effective lean thinking and lean accounting require input and involvement by all employees. Many employees in a traditional manufacturing or distribution environment are reactive, following the orders given them. Companies must therefore invest in training, developing and empowering all their employees to help them become proactive. This can be expensive and time consuming (Wright). Unless the accountants understand the way that lean works, in the worst case it seems to them that lean produces losses, not efficiencies. In a typical case, they cannot see the cost advantages. Those who were fighting to introduce lean into their companies reported over and over again that finding a way to reconcile accounting the way lean does it and standard cost accounting was proving to be much harder than it should be (Woods). Lean practitioners think of accounting in cash terms. Lean is against creating data and reports for their own sake. That would be considered another form of waste. In general, lean advocates have a jaundiced view of enterprise software and any general-purpose automation tools. The lean approach measures how well your value stream is working (Woods). The difference between lean accounting and standard cost accounting can be explained in a simple weight loss analogy. When dieting, standard cost accounting would advise you to weigh yourself once a week to see if youre losing weight. Lean accounting would measure your calorie intake and your exercise and then attempt to adjust them until you achieve the desired outcome. While this analogy is oversimplified, it does get to the core difference between lean and standard cost accounting. Lean accounting attempts to find measures that predict success. Standard cost accounting measures results after the fact (Woods). But even when the accounting types and the lean practitioners start to understand each other, problems remain. How can we reconcile the kind of data collection and accounting that lean demands and the standard cost accounting? Duplicated data collection and reporting is indeed a form of waste (Woods). Conclusion While lean accounting is still a work-in-process, there is now an agreed body of knowledge that is becoming the standard approach to accounting, control, and measurement. These principles, practices, and tools of lean accounting have been implemented in a wide range of companies at various stages on the journey to lean transformation. These methods can be readily adjusted to meet your companys specific needs and they rigorously maintain adherence to GAAP and external reporting requirements and regulations. Lean accounting is itself lean, low-waste, and visual, and frees up finance and accounting peoples time so they can become actively involved in lean change instead of being merely bean counters. Companies using lean accounting have better information for decision-making, have simple and timely reports that are clearly understood by everyone in the company, they understand the true financial impact of lean changes, they focus the business around the value created for the customers, and lean accounting actively drives the lean transformation. This helps the company to grow, to add more value for the customers, and to increase cash flow and value for the stockholders and owners (Maskell and Baggaley, p 43). Works Cited Asefeso, Ade. Lean Accounting, Second Edition. AA Global Sourcing Ltd, 2014. p 9, p10 and p12. Key Lean Manufacturing Principles. www.lean-manufacturing-junction.com. Accessed February 25, 2017. Maskell, Brian H. and Baggaley, Bruce L. Lean Accounting: Whats It All About?. Target Magazine. Association for Manufacturing Excellence, 2006. p 43. www.aicpa.org. Accessed February 25, 2017. The Problems of Cost Accounting with Lean. www.allaboutlean.com. Accessed February 27, 2017. What is Lean?. www.lean.org. Accessed February 25, 2017. Woods, Dan. Lean Accountings Fat Problem. Published July 28, 2009. www.forbes.com. Accessed March 1, 2017. Wright, Tiffany C. The Disadvantages of Lean Accounting. www.smallbusiness.chron.com. Accessed March 1, 2017.

Debating Immigration Essay -- Illegal Immigration, Illegal Immigrants

Debating Immigration Immigration is the movement of people into another nation with the intention of living there permanently. After a four centuries of immigration have passed and people have moved from region to region, the breeding of different races has caused there to be over two thousand different races. The social construction of stereotypes has a far greater impact on race. This is what leads to discrimination and finally unequal treatment and even hatred among immigrants of all shades of skin pigment. Like the history of past colonists who migrated to the USA started in the early 1600's, most modern day immigrants are motivated to relocate far from their original homes for the desire to improve their economic situation. These people are known as economic immigrants, who resettle in other countries such as USA in search of jobs, farmland, or business opportunities. Americans often view immigration as a problem, even though the USA has been shaped by immigrants. Born Americans often look down on new immigrants. Facts from the Encarta Encyclopedia states, "Immigrants are frequently targets of criticism, especially when the new arrivals come from a different country, rather then to be already among the established community. The vast majority of immigrants coming to the USA have come in search of jobs and the chance to create a better life for themselves and their families. In all of American history, less than ten percent of immigrants have come for political or religious reasons" (Encarta Encyclopedia). American's do expect immigrants to absorb the benefits and standards of American society, but most of them do maintain some of there cultur... ...about the value of immigration and the labors they provide to the USA" (U.S. Commissions Immigration Reform). Bibliography: Work Cited Completing Blue Prints for an Ideal Legal Immigration Policy. Center for Immigration Studies. Mar. 2000. Washington. 17 Sept. 2001 Congressional Authorization. U.S. Commission on Immigration Reform. 7 Mar. 1998. 18 Sept. 2001 "Microsoft Corporation." Encarta Encyclopedia Online. 1993 - 2000. Encarta Encyclopedia. 18 Sept. 2001 Reason for Immigration. Immigration Issues. 1999. American Immigration Lawyers Association. 20 Sept. 2001 Tibbs, Brad. Personal Interview. 20 Sept. 2001. Timothy James McVeig. One Life for 168. Tribune-Star 2001. Indiana. 19 Sept. 2001 U.S. Immigration Citizenship Information. DV Information. 2000 - 2001. Commercial Services website. 19 Sept. 2001