Cultural Beliefs and Stigma Essay Example | Topics and Well Written Essays - 750 words

Cultural Beliefs and Stigma - Essay Example Investigation of the impact of cultural beliefs and stigma on the treatment journey of infectious patients needs include the burden from the stigma of various health problems and cultural beliefs. In the course of examination of the stigma and its effects on the patient comparisons must be made. These comparisons include the magnitude and character of stigma for different conditions and in different social and cultural settings; identifying distinctive features of stigma that may guide intervention programs; and evaluating changes in the magnitude and character of stigma over time and in response to interventions and social changes. (leininger M (1991) Such research benefits by examining stigma from various vantage points, considering the experience of stigma among persons with a designated health problem, laypersons in the community, and health care providers or other designated subgroups of the community (eg, teachers and policymakers) that have a substantial impact on health. Research on stigma should also consider questions of social policy as they relate to human rights, access to health care, and social services for particular groups. Our review of health research issues and studies considers the role of stigma in specific mental health problems and tropical diseases, mainly in low- and middle-income countries. We also discuss the limitations of this research and the need for complementary quantitative, qualitative, problem-specific, and culture-specific approaches to study of stigma. (Weiss 2001-p 5) The reason hat health research is concerned with stigma is that stigma is an important consideration for health policy and clinical practice for several reasons. It contributes to the suffering from illness in various ways, and it may delay appropriate help-seeking or terminate treatment for treatable health problems. For diseases and disorders that are highly stigmatized, the impact of the meaning of the disease may be as great or a greater source of suffering than symptoms of a disease. An early presentations of paucibacillary leprosy as a painless depigmented or anaesthetic patch is an example. Hearing the diagnosis is more troubling than symptoms of the disease. Social science studies of stigma regard it fundamentally as a problem arising from social interactions. Goffman and other researchers have also recognized self-perceived stigma, which may also be troubling and responsible for diminished self-esteem whether or not it arises from an actual interaction, and whether or not t his perceived stigma accurately reflects the critical views of others. Stigma impairs the quality of life through concerns about disclosure, and it affects work, education, marriage, and family life. Although its impact is likely to be overlooked in the calculation of Disability-adjusted life-years (DALYs), stigma contributes to what WHO's Nations for Mental health Program calls the hidden burden of mental illness. In addition to the suffering it brings, research also shows that stigma and labeling may affect the

Performance Appraisal Essay Example for Free

Performance Appraisal Essay Performance appraisals are designed to give an objective on the evaluation of an employee’s performance and also outline the measures or development for improvement that would be essential to the organization to move ahead (Chandra Frank, 2004). In the healthcare system, there is an unsatisfied measure that the outside companies are used to perform these appraisals. The staff would like to do the evaluations themselves so that there is a relationship built between the employer-employee. I will look to determine what an employee appraisal consists of, how healthcare tracks the quality of work that is done by an employee. A mock performance appraisal will be evaluated based upon the scores that the employee received and from those scores will look to develop an action plan for recommendation to improve the employee’s quality of work. There will be an establishment of the current trends of recruiting, selection, and development as well as the future trends as to where employee appraisals will be in the future based on the effectiveness of new technology and theories. Performance Appraisal Performance appraisals are important to the organizational productivity and the career development of an employee (epa. ov). A current performance appraisal was conducted on an Environmentalist Senior Government employee. This review was completed based upon the duties and responsibilities of this employee in an in depth performance evaluation. Inside of the evaluation included a breakdown of the performance of the goal and objectives that was to be performance by the employee. By analyzing the goals and objectives a semi-annual inspection was performed, a semiannual monitoring was performed, an in-service training evaluation, and a 26-30 day are center inspection took place. This appraisal will affect the overall job performance of this individual and will depend upon the future contributions that this employee will have within the organization. Tracking Quality of Work The best practice is to have a standardized, quantified, and automated employee review process that is essential to track employee progress and maximize productivity in the workplace (employeeperformance. com). The practice of emPerform would be the best practice to use for employers to track performance. EmPerform is an easy-to-use web-based employee performance management solution that automates vital employee performance management processes. These would include online appraisals, goal management, 360 degree multi-rated reviews, online surveys, succession planning, compensation management, development plans, and reporting and analytics (emperform. com). In order track the review process documentation should be provided to the employee to keep towards providing a record of all the efforts they have attempted by employee to avoid any dismissal of employment or any other discrepancies. Mock Performance Appraisal Based upon the performance appraisal of the employee there are areas that she achieves in based upon the categories of leadership, customer focus, job knowledge, as well as organization and productivity. On the other hand, there are areas that need improvement and does not exceed or achieve the job description in detail that should be put into place on a daily basis. The score of 44 was calculated and per each category the employee received 36 points of achievable expectations and 8 points that stood out for requirement improvement. Once the scores were added up to (44/20) and tallied there was a score of 2. 2 of the employee performance. Because of the areas that need improvement, there should a laid out action plan between the employee and employer as to how these goals can be achieved for success for future performance appraisals. The best practices that would provide a fair and accurate performance appraisal would be to support an employee with favorable feedback. In order to achieve the improvement within the areas, there should be a clear erformance of communication of the expectations. Development of educational skills should be provided in a learning capacity so the employee will know what to do and what not to do. In addition, Greguras et al. (2003) research has shown that the purpose of the rating (decision-making versus development) affects the ratings that are observed. Action Plan Recommendation Based on scores of the employee the best feedback for an action plan recommendation would be a 360-feedba ck. Within the 360 feedback it would be a tool of support between the employee-employer conversations. It can be a powerful element of objectivity that will make an employee better understand their strengths and blind spots of their job performance. The best practices to implement the 360 feedback would be to ensure that the organization is ready for this evaluation process, make sure that the purpose is clear for using this tool, start at the top to select the right tool, and eliminate any destructive feedback towards an employee (Horowitz, 2008). The purpose of this action plan towards a 360 feedback give an employee a chance to resolve a performance that would need improvement and also give the supervisor a guidance tool and regular on monitoring towards measuring the progress of the employees future appraisals. Current Trends In today’s society of completing performance appraisals for the employees, human resources are starting to come under fire as to how successful performance appraisals really are. With the emphasis on teamwork, shared leadership, and an ongoing struggle to find and retain qualified employees, it’s a model that is falling increasing out of favor (Fandray, 2011). The most important objective towards successful appraisals within performance management should provide strength of guidance to their employee on the best strategy in the direction of improvement. A strong succession plan aims to present a foot print to probabilities to get to the next level of the job. Although there are organizations that are finding the downfalls of performance appraisals, it is an ongoing process to fine tune what could make future appraisals a trend to build strength between employee and employer. Future Trends Performance appraisal can be the future to enhance communication and productivity with employees. Executives have stated that they have observed a trend towards more frequent reviews aimed at boosting future achievement rather than grading past activity (Fleming, 2003). Hiller, a vice president of administration for Stanford Federal Credit Union, in California, uses an employee performance plan based on accountabilities determined by the job, employee, and the manager. The plan lists goals or behaviors associated with each accountability, which are reviewed on a quarterly basis(Fleming, 2003). I have to say that accountability should be the one of the main reviews towards performance appraisals amongst employees. In the healthcare the future trends of employee appraisals will be the eAppraisal Healthcare. Halogen eAppraisal healthcare will offers organizations an affordable and convenient way to automate time consuming paper-based appraisal processes. It will better enable an organization to perform clinical competency checklists and even orientation checklists (aha-solutions. org). With this appraisals systems health care will be more than in the 21 century it will give providers a more professional quality of giving appraisals that will empower human resources strategy and they will always be ready for the surveyors from the Joint Commission, OSHA, ACHA, or any other regulatory agency. The future trends will hope bright towards computers and making paper-based appraisals nonexistent. Conclusion A good performance appraisal can either break or make an organization as well as an employee’s job status. It can bring a development of organizational skills for the staff member to give a bigger picture as to what is expected of them, and provides information for the employer as to whether or not that employee should receive a raises, promotion, or dismissal from the job altogether. An effective system should be used to break the barriers of the downfalls within the organizations to help develop employees mentally and physical stability that companies look for from their staff. Appraisals can be helpful in many ways to build confidence, but on the other hand when they are delivered the atmosphere and the communication are key components to the outlook of what will come in the future. Appraisals often go into a halo effect, this takes place when the supervisor outlook of the staff member is based on a specific characteristic, in regards to appearance as well as intelligence (Tvedt, 1986). Employee Appraisals will always be a tool that will have constant positives and negatives, but it is up to how it is delivered and pursued to bring a successful outcome.

The History of the Cosmological Argument for the Existence of God Essay

Early elements of the Cosmological Argument were developed by the world renowned philosophers Plato and Aristotle between the years 400 and 200 BC (Boeree). Medieval philosopher Saint Thomas Aquinas expanded upon their ideas in the late 13th Century when he wrote, â€Å"The Five Ways.† Since then the Cosmological Argument has become one of the most widely accepted and criticized arguments for the existence of God. My objective in this paper is to explain why the Cosmological Argument is a reasonable argument for the existence of God, the importance of understanding that it is an inductive a posteriori argument, and defend my position against common opposing arguments. To begin, as living human beings on the planet earth we can safely conclude that most everything in existence has a cause. We observe that there is a cause behind the flat tire we receive while driving to school. There is a cause behind why we earned a failing grade in Philosophy. There is a cause behind why our bodies feel pain. And there is even a cause for why moss grows heaviest on the North side of trees. Saint Thomas Aquinas argues that everything in existence has a cause and therefore all things are contingent and finite. That is to say, â€Å"Everything in nature can both exist and not exist, given that we find things in nature to come into and pass out of existence† (Ruckaber, 2009). Modern philosophers understand this assertion by Saint Thomas to mean that all things in nature are contingent on a first cause in order to exist. Saint Thomas argues that this first cause must be God because before the Universe came into existence there had to have been a necess ary or non-contingent being to serve as first cause. To help clarify the relationship b... ...things finite and contingent must have a cause; next, I argued that no contingent thing can be the cause of itself; and finally I added that a chain of causes cannot be infinite. In conclusion, there must have been a necessary being which served as the first cause of the Universe. This necessary being can be referred to as God. I make this conclusion due to my understanding of the evidence given above and the fact that there are no reasonable arguments that beyond reasonable doubt can prove otherwise. In addition, it is my finding that the roots of the Cosmological Argument are firmly cemented in a posteriori observation (induction), as opposed to purely rational thought which is deductive. Knowing how this argument is classified is imperative because it is essential to understanding the structure of the argument and how it arrives at its conclusion.

Significance of Communication Skills

Conversing and corresponding with people around is such a common activity that most of individuals are so preoccupied with their daily routine that they do not stop and ponder over the immense advantages that business enterprises can derive from mastering the art and science of communication. Following payoffs are only suggestive: (1) Communication is the life blood of an organizationOrganization cannot function without people interacting, conversing or corresponding with one another. All enterprises require human beings working for it or with it, to:Interact and reactMake assumptions about future or forecast future events ï‚ · Plan or draw up a rough blueprint for the futureOrganize / design a format of how to get resources together to achieve the planStaff or gather / recruit people and get them to desired locationsLead or direct people, and devise their jobs so as to adhere to the planExchange information, ideas, plans and proposalsMeasure and monitorCoordinate and controlCommu nication has been described as the „glue‟ that holds the entire organization together as one entity. Without communication, managers / leaders are not able to influence the attitude and behaviour of people to achieve the common objectives.Internal communicationBefore the end of nineteenth century, businesses were small; they started growing in size from the beginning of twentieth century. Contemporary business enterprises are very large and have not only become multinational but also transnational in character. Besides, they have grown in complexity in terms of a wide array of products and services they deal in and the number of countries and continents they are operating in. Also, arising from liberalizing of many national economies, global competition has intensified and the rate of change in market place has accelerated. Market forces have  also become very dynamic, almost verging on chaos.With business becoming very large in size, complex in nature and rapidly chan ging dynamics, enterprises must put in place effective internal communication so that every one can be kept informed of happenings within the large corporation. It is the only way managers / leaders can build understanding among people located in far off communities, countries and continents – stringing them together in to a beautiful necklace that everyone can be proud of.External communicationAs a business enterprise in the modern society, it has to interact, pro-act or react to happenings in other institutions viz.Government bodies, statutory / regulatory agencies, municipal authorities etcDistributors, dealers and retailersCustomers, community and society at largeReputed organizations are concerned about their public image, goodwill and trust. In order to further reinforce their reputation, they participate in a number of activities:Public speeches by senior executivesTactful responses to comments and criticisms in the mediaPreparation and distribution of informative pamp hlets about the firmMarketing communications or advertisement / publicityProduction and dissemination of product catalogues, videos etcBecause of their importance, these activities are centralized in the Public Relations and Corporate Communications department of large corporations. These activities have emerged as specialist skills of critical importance to the well being of the company. Successful messaging can: ï‚ · Eliminate unnecessary correspondence  Save time and expenseBuild favourable impression in public mindEnhance reputation and goodwillHelp increase company profits and profitabilityCommunication skills as vital job requirementHuman beings are communicating all the time. Ability to express powerfully and influence the attitude and behaviour of people for giving better performance on their jobs, has emerged as a job skill of critical importance for managers / leaders at all levels of management. Thus all employees are expected to:1 Write good correspondence 2 Be good in oral conversation 3 Develop and cultivate powerful body language 4 Be able to sell ideas and products effectively 5 Be very good in weaning away customers from competitor and retaining themIt is now increasingly understood that even specialists like accountants, engineers, technicians etc should have good communication skills. In the present day knowledge society, competitive advantage of acquiring excellent communication skills cannot and perhaps need not be emphasized!Communication skills essential for promotion Communication skills have emerged as the most critical prerequisite for promotion to senior executive positions in the industry. Consequently, managers at lower rungs of organizations should also have good command over the spoken and written language of the business. As a general rule, managers should have the ability to make their communications heard, read or understood. Individuals who have had quick rise to senior level positions, attribute it to their being good i n conversation and in articulating topical issues besides being very good in written communications – be it in writing persuasive letters or producing concise and compelling reports.Communication skills aid problem solving A person can become a good communicator only when he is a clear and systematic thinker. Acquiring effective communication skills adds to one‟s self esteem and confidence. This helps managers to be able to collect relevant information and get around people quickly that are essential prerequisites for any problem solving effort.Communication skills ignite enthusiasm If a person is able to articulate viewpoint of the group he belongs to, it enthuses him because he becomes the automatic choice as their representative. The person becomes more spirited and involved and his group activities increase manifolds. People rally around such persons more readily and they progress in to more important roles.Communication skills enhance motivation People who have goo d oral or written communication skills usually develop into very good listeners. Listening to others leads to added learning that influences their attitude and behaviour. It goes a long way in re-orienting their mindset towards work and enhancing their performance. Such persons become more aligned to firm‟s objectives and are motivated to accomplish them.Communication skills are advantageous in personal life As private citizens, individuals take part in a lot of activities like sports, club work, social work, community work etc. People also participate in other social, cultural and religious activities. If they are good communicators, they get noticed quickly and can be appointed or nominated to many such activity groups. Before long, they become well-known and prominent member of the community. (10) Communication skills hone leadership traitsFrom the foregoing discussions, it is easy to understand that all leaders in business, industry or political arena, have notably better skills in communication. They are able to deliver informative and persuasive speeches to audience at large. They are able to draw up, compose and distribute most effective posters, banners and circulars. Thus effective communication skills propel them to positions of leadership. (11) Dividends from effective communication skillsCommunication skills have come to be recognized as integral part of one‟s upbringing and personality. His choice of words and phrases and their use is quite unique to him and can directly give clues to his personality. In the modern age of knowledge society when education, training and skills are being formally taught, communication skills have become of critical importance in every day life. It is said that it is no use having brilliant ideas if one cannot put them across properly, accurately and lucidly. Following illustration highlights the strategic importance of role and importance of communication skills: Effective Communications  Enhance

State Capitol Building

The first state capitol building in Jefferson City was built in the period of 1823-1826 and was destroyed by fire in 1837. A new capitol building had been approved at the time and was completed in 1840. The second capitol was destroyed by fire on February 5, 1911, when a bolt of lightning struck the dome. The present capitol was built in the period of 1913-1917 and stands upon the same spot as the first, high atop a bluff overlooking the Missouri River.One significance in the capitol building is the Missouri State Museum, which is located on the first floor of the Missouri State Capitol Building, and run by the Department of Natural Resources and Division of State Parks. The museum contains long-term exhibits and regularly changing temporary exhibits. Also, there is a program that develops a series of traveling exhibits that can be used as educational tools by schools, civic and other groups. The Missouri State Museum is responsible for a large collection, consisting of approximately 93,000 artifacts and objects from all aspects of Missouri’s history.These artifacts and objects have been collected since the museum was first opened. One of the highlights of the collection is the collection of over 125 Missouri Civil War battle flags. Thirty-three of the flags have been conserved and eleven have been framed. The â€Å"Missouri Veterans Gallery† is in the east end of the Missouri State Museum is a new long-term exhibit. The centerpiece of the exhibit is a brass model of the USS Missouri battleship built by the U. S. Navy for research. The exhibit also includes artifacts and images related to Missouri veterans as well as excerpts from interviews with veterans.The Museum staff developed this exhibit to inform visitors about the key role of Missouri veterans in the history of the state. In 1935, Missouri native Thomas Hart Benton was summoned upon the Missouri House of Representatives to paint a mural on all 4 walls of the House Lounge, which is a large meeting room on the third floor in the Capitol’s west wing. The mural portrays bold and vivid scenes of everyday Missouri life, which at first sparked controversy among the legislators. Benton’s mural represents a source of pride and a popular stop for visitors touring the Capitol.In addition to housing the two legislative bodies, the Capitol provides office space for the Governor, Lieutenant Governor, Secretary of State, Treasurer, State Auditor and some administrative agencies. The structure is also notable for its architectural features, including its eight 48-foot columns on the south portico and six 40-foot columns on the north side; its 30-foot-wide grand stairway and its bronze front doors, each 13 by 18 feet. There are no weaknesses of the capitol building when providing a historical museum, free guided tours, and opened almost everyday of the year.The purpose of the capitol building is more to inform tourist about Missouri history than housing for two legisla tive bodies, the Capitol provides office space for the Governor, Lieutenant Governor, Secretary of State, Treasurer, State Auditor and some administrative agencies. The museum had excellent exhibits, including the brass model of the USS Missouri battleship. Throughout the first floor, the capitol building had exhibits about the early settlers. I would recommend to people who love to learn about history to take a tour of the Missouri State Capitol Building.

Using Technology To Deliver Career Development Services Article

Using Technology To Deliver Career Development Services Article Using Technology To Deliver Career Development Services – Article Example Using Technology to Deliver Career Development Services Task Career service experts are largely involved in decisions making in issues relating to learning. The advancement of technology has made it possible for the student’s online learning, especially to students who are working. Their learning process is simplified and they are able to do work within given time limits. Over the recent years, technology has changed gradually with time and needs. It has become a requirement in many schools especially in the developed countries like the United States, with some having a requirement that students complete an online course before graduating from high school. Technology can be either asynchronous or synchronous. Asynchronous technology is one that allows individuals to communicate over a different time and different place method for example emails, discussion boards, videos, audio or video recordings and websites whereby people post things on blogs and discussion boards. This has helped in student’s relation. Synchronous technology In turn allows people to communicate in the real time. For example text chats and virtual learning environments. Telephone conversations are also part of this and are applied when an individual cannot reach the physical location. In virtual learning rooms, students are able to communicate online or even listen to lectures online. Universities have developed online career services that help students make decisions at a wider scope and take their time with making of decisions. This is governed by the idea that most of the employers use online services to advertise jobs and communicate with potential students. Some employers have considered the use of internet and social networks to assess students (Venable, 2010). The costs of implementing technology can be great, the implementers can consider limiting the amount of information they display online. The information provided online by students should be confidential and nobody else should access it. Strategic planning should be included in practice in which outsourcing should be part of it. The provision of online services should be properly coordinated so that all the needs of the students are met. Technology helps provide more services in short a period that has been of help in the provision of online career services.ReferenceVenable, M. (2010). â€Å"Using Technology to Deliver Career Development Services: Supporting Todays Students in Higher Education†. The Career Development Quarterly, Volume 59.

Free Essays on Viewing Violence

In recent years, the news has seemed to mimic violence that appears in television and in movies. Several incidents support the majority of people’s assumption that TV violence effects a child’s behavior in many ways. A child’s judgment is hurt badly by viewing TV violence, which can have some serious long-term effects. First of all, when children see characters on TV or in movies triumph by using physical force, they begin to see violence as an acceptable way of resolving conflicts. As a result, children use physical or verbal abuse toward others on the playground or at school. Some parents often worry that their children will not fit in with their friends if they do not watch popular children’s television programs. The same 20-year research tell us that children who watch more violent television are actually rated more poorly by their peers. Also, according to Dr. Jeanne Beckman, children who spend more time watching violent TV programming are rated more poorly by their teachers, their peers, have few problem-solving skills, and are more likely to get into trouble with the law as teenagers and young adults. Take for instance the young boy who opened fire at his school in Pearl, Mississippi. The movie the Basketball Diaries had the most effect on this boy. Children who view too much media violence may have more difficulty getting along with others. If children do not see acts of kindness between other children and adults, they are less likely to be kind, or resolve their conflicts peacefully. This makes other children less eager to play with them. Along with verbal abuse, violent TV programs do not teach good language skills. Young children tend to repeat things they hear as they begin to develop their own vocabularies. Violent movies and TV programs show children a very limited way to talk about their problems and to solve them. Children are visual learners and television is more visual, more salient,... Free Essays on Viewing Violence Free Essays on Viewing Violence In recent years, the news has seemed to mimic violence that appears in television and in movies. Several incidents support the majority of people’s assumption that TV violence effects a child’s behavior in many ways. A child’s judgment is hurt badly by viewing TV violence, which can have some serious long-term effects. First of all, when children see characters on TV or in movies triumph by using physical force, they begin to see violence as an acceptable way of resolving conflicts. As a result, children use physical or verbal abuse toward others on the playground or at school. Some parents often worry that their children will not fit in with their friends if they do not watch popular children’s television programs. The same 20-year research tell us that children who watch more violent television are actually rated more poorly by their peers. Also, according to Dr. Jeanne Beckman, children who spend more time watching violent TV programming are rated more poorly by their teachers, their peers, have few problem-solving skills, and are more likely to get into trouble with the law as teenagers and young adults. Take for instance the young boy who opened fire at his school in Pearl, Mississippi. The movie the Basketball Diaries had the most effect on this boy. Children who view too much media violence may have more difficulty getting along with others. If children do not see acts of kindness between other children and adults, they are less likely to be kind, or resolve their conflicts peacefully. This makes other children less eager to play with them. Along with verbal abuse, violent TV programs do not teach good language skills. Young children tend to repeat things they hear as they begin to develop their own vocabularies. Violent movies and TV programs show children a very limited way to talk about their problems and to solve them. Children are visual learners and television is more visual, more salient,...

Tappan Brothers, Abolitionist Philanthropists

Tappan Brothers, Abolitionist Philanthropists The Tappan brothers were a pair of wealthy New York City businessmen who used their fortunes to assist the abolitionist movement from the 1830s through the 1850s. The philanthropic efforts of Arthur and Lewis Tappan were instrumental in the founding of the American Anti-Slavery Society as well as other reform movements and educational endeavors. The brothers became prominent enough that a mob sacked Lewiss house in lower Manhattan during the abolitionist riots of July 1834. And a year later a mob in Charleston, South Carolina, burned Arthur in effigy because he had financed a program to mail abolitionist pamphlets from New York City to the South. The brothers remained undaunted, and continued to assist the anti-slavery movement. They set an example that others followed, such as the Secret Six, the men who secretly funded the abolitionist fanatic John Brown before his fateful raid on Harpers Ferry. Business Background of the Tappan Brothers The Tappan brothers were born in Northampton, Massachusetts, into a family of 11 children. Arthur was born in 1786, and Lewis was born in 1788. Their father was a goldsmith and merchant and  their mother was deeply religious. Both Arthur and Lewis showed early aptitude in business and became merchants operating in Boston as well as Canada. Arthur Tappan was operating a successful business in Canada until the War of 1812, when he relocated to New York City. He became very successful as a merchant in silks and other goods, and garnered a reputation as a very honest and ethical businessman. Lewis Tappan was successful working for a dry goods importing firm in Boston during the 1820s, and considered opening his own business. However, he decided to move to New York and join his brothers business. Working together, the two brothers became even more successful, and the profits they made in the silk trade and other enterprises allowed them to pursue philanthropic interests. The American Anti-Slavery Society Inspired by the British Anti-Slavery Society, Arthur Tappan helped to found the American Anti-Slavery Society and served as its first president from 1833 to 1840. During his leadership the society became prominent for publishing a large number of abolitionist pamphlets and almanacs. The printed material from the society, which was produced in a modern printing facility on Nassau Street in New York City, showed a fairly sophisticated approach to influencing public opinion. The organizations pamphlets and broadsides often carried woodcut illustrations of the mistreatment of slaves, making them easily understandable to people, most importantly slaves, who could not read. Resentment Toward the Tappan Brothers Arthur and Lewis Tappan occupied a peculiar position, as they were very successful in New York Citys business community. Yet the businessmen of the city were often aligned with the slave states, as much of the American economy before the Civil War depended on the trade in products produced by slaves, primarily cotton and sugar. Denunciations of the Tappan brothers became commonplace in the early 1830s. And in 1834, during days of mayhem that became known as the Abolitionist Riots, the house of Lewis Tappan was attacked by a mob. Lewis and his family had already fled, but most of their furniture was piled up in the middle of the street and burned. During the Anti-Slavery Societys pamphlet campaign of 1835 the Tappan brothers were widely denounced by pro-slavery advocates in the South. A mob seized abolitionist pamphlets in Charleston, South Carolina, in July 1835 and burned them in a huge bonfire. And an effigy of Arthur Tappan was hoisted high and set on fire, along with an effigy of abolitionist editor William Lloyd Garrison. Legacy of the Tappan Brothers Throughout the 1840s the Tappan brothers continued to help the abolitionist cause, though Arthur slowly withdrew from active involvement. By the 1850s there was less need for their involvement and financial support. Thanks in large part to the  publication of Uncle Toms Cabin,  Ã‚  abolitionist thought was delivered into American living rooms. The formation of the Republican Party, which was created to oppose the spread of slavery to new territories, brought the anti-slavery point of view into the mainstream of American electoral politics. Arthur Tappan died on July 23, 1865. He had lived to see the end of slavery in America. His brother Lewis wrote a biography of Arthur which was published in 1870. Not long after, Arthur suffered a stroke which left him incapacitated. He died at his home in Brooklyn, New York, on June 21, 1873.

To which Performance Appraisal Meets the Requirements of the Essay

To which Performance Appraisal Meets the Requirements of the Organization for Improved Performance from Employees - Essay Example This paper discusses the pertinent understanding of the performance appraisals and how these have meant pure value for the organizations when they are trying to encourage their employees as well as to keep a check in terms of uplifting their morale. The performance appraisal system has gained worldwide recognition because it is accepted everywhere. It is the basis of determining which areas are the most strongest and where a general sense of lacking was observed throughout the year. The employees are monitored annually which means that their entire year’s working regimes are scrutinized properly and then only a solution is found out which shall solve their quandaries if they had any during the last year (Booth, 2006). If they met their targets and achieved outstanding results, then there is reason enough to believe that the performance appraisal worked in essence, and it gained what it really had to achieve in the long term scheme of things. The performance appraisal is such a n important barometer for finding out the areas where more success could be achieved and where negativities could be subsided. This is the reason why the performance appraisal system has been given the legal cover that it richly deserves, and its clauses have been backed up by research, evidence and logic. The past records have been adequately understood before a decision is made to find out where the employees went wrong and what have been the areas that they have not been able to tap (Donovan, 2011). Moving further ahead, these performance appraisals highlight how good the employees have been as well. Even the minutest of their successes and achievements are highlighted and projected to the employers who now have to make a decision as to whether the employees deserve a raise, a promotion or any other financial lift-up. This is because the performance appraisals are usually very daring and look to find the positives and negatives in a cut throat fashion. There are not any negatives that will not be covered during the length of the performance appraisals and this has been duly mentioned within the coining up of the performance appraisals. The people who are drafting these performance appraisals have to take into consideration a number of areas so that the employees do not feel left out of the whole equation and believe in getting what they truly deserve (Shaw, 2011). It is their collective effort which counts for the work to become better and more organized within the contexts of the organization. The employees therefore receive what they want to achieve if they have given their best and made the organization aware of their endeavors, efforts and undertakings. This shall solve quite a lot of problems that other performance related systems might just skip. Maximizing individual performance is the need of the hour as far as the organizations are concerned. This is because individual performance can only be enhanced and improved upon if whole-hearted and concerte d efforts are put into place (Beer, 2011). This has been proven true with the advent of time and much success will eventually

Corporate Social responsibility assignment Essay

Corporate Social responsibility assignment - Essay Example Triple Bottom Line Triple bottom line is a system that operates to ensure that corporate social responsibility is seen as a formal and an essential aspect of business entities. This is because it formalises the process of corporate social responsibilities and ensures that social responsibilities is included in an organisation at the strategic level. Triple bottom line is â€Å"... the necessity for a corporation to disclose information about its social and environmental performance in growing† (Sridhar and Jones, 2013 p92). This is because triple bottom line creates a situation where the environmental and social aspects of a business is carried out in a way that is appropriate and leads to the best interest for all entities. And more importantly, environmental and social matters are audited and accounted for through the triple bottom line system. This is because it integrates these two aspects into the business and the firm will not have to only care about profitability and ma king money for the shareholders but also, other stakeholders and provide valid evidence of how they are seeking and working towards the attainment of stakeholder interests. Triple bottom line involves the identification of sustainable corporate performance by integrating systems to attain and account for three aspects of a business: 1. Financial 2. Social and 3. Environmental (Fauzi et al, 2010). This is because triple bottom line provides a system to get an organisation to look beyond just financial reporting and financial targets. This is because it integrates the elements of sustainability into corporate reporting. In order to attain the standards of triple bottom line, a firm would have to set up a system for corporate financial, social and environmental strategy and reports (Jamali, 2006). This will ensure that an organisation will be able to integrate other important pointers of corporate social responsibility and report it and monitor it for a year-on-year improvement. Carol and Buchholtz (2012) identify that triple bottom line is a requirement for corporate control and corporate governance that focuses on stakeholders and other entities. This is because it involves setting goals in areas and aspects that affects other stakeholders and make it imperative for corporate entities to work towards the attainment of results over a broader scope than the traditional method. In the opening discussions of Carol and Buchholtz, they spell out that from the period of modern business after the Industrial Revolution in the early 1800s, firms and businesses focused excessively on the profit motive and sought to provide the best interests of the owners of the business only (2012). However, the growth of the Post-Second World War global order has sought to preserve the rights of individuals and other third parties and prevent the attainment of profits at the expense of other people who are connected to or affected by the business. Hence, the triple bottom line approach integrates the needs of stakeholders by ensuring that the needs of the society and the wider environment is integrated into the organisation and the organisation must demonstrate a strong tendency to protect the wider environment through sustainable practices and targets and also protect the environment. This is meant to promote the needs and expectations of other stakeholders, not just shareholders. Jackson et al

Grievance Process Essay Example | Topics and Well Written Essays - 500 words

Grievance Process - Essay Example Conciliation Service under the Department of Labor in 1918. In 1935, the National Labor Relations Act created the National Labor Relations Board or NLRB (FMCS, 2008). This Board, in its decisions on the Collyer Insulated Wire, 192 NLRB 837 (1971); and Dubo Manufacturing Corp., 142 NLRB 431 (1963) cases expressed the national labor policy to require parties to honor their contractual obligations and resolve their disputes through their collectively bargained grievance-arbitration mechanisms (NLRB, 2008). Since then, the grievance procedure as articulated in what is now known as the Collyer doctrine, a doctrine in labor law under which the National Labor Relations Board will defer an issue brought before it for arbitration if the issue can be resolved under the collectively bargained grievance procedure, has consistently been referred to in labor mediation decisions (Dictionary.com, n.d.). And thus, the concept of a grievance procedure was instituted. The goals of a grievance procedure are to channel conflict into an institutionalized mechanism for peaceful resolution; facilitate communication between labor and management regarding problems that arise in a collective bargaining relationship; enable employees to complain with dignity knowing that there is a system of appeals leading to an impartial decision-maker; and enforce compliance with the terms and conditions negotiated by the parties (SPFPA, 2008). It also provides a first step alternative in conflict resolution rather than going through expensive, time-consuming and negatively publicized lawsuits for both employees and employers. A lot of grievances are caused by a simple misunderstanding which may be quickly resolved through a simple negotiation. A grievance procedure for such incidences saves time, money, and the relationship between the parties especially if issues are handled by those

Product Innovation and Pricing Essay Example | Topics and Well Written Essays - 1000 words

Product Innovation and Pricing - Essay Example The camera has an automatic mode which will enable reasonable quality photographs by even people with minimal knowledge of the subject. The price at less than $300 is attractive by market conditions. Here is a camera for the amateur photographer which is easy to carry and to use, with the potential to take sharp and good quality photographs with simplicity. The camera is clearly on the upper right quadrant of a VO Grid, and has the potential to participate aggressively in the emergent mass market for basic digital cameras for amateur use. The Canon Power Shot S3 is a study in contrast with the earlier model. It meets the special needs of photography enthusiasts and professionals who may wish to take sharp photographs of objects and people at long distances. The technical features and capabilities of this product sacrifice convenience almost entirely because it is large enough to require a case of its own and would need to be slung around the user's neck. It can draw attention in a social situation which many people would not like. However, it does offer physical evidence of the user being a photography enthusiast or even a professional. This camera cost about $500, which means that only those committed to regular and specialized use would be willing to make purchase decisions in its favor. The major value proposition is the 12x zoom which a relatively small niche of people may value. It offers high value for a certain target, but would not be of interest to most consumers. The Canon Power Shot A 540 has 3 direct competitors: the Casio Exilim EX-Z850, the Fujifilm FinePix F 10, and the Sony Cyber Shot DSC-T9. The relative inconvenience of conventional film cameras implies that the indirect competition is not serious. The high resolution and high portability of these cameras place them in a category distinct from video cameras. The market segment of amateurs, who need a convenient and easy solution for occasional photographs, is adequately met by these four brands to compete adequately with each other as a set. The Fujifilm presents a strong challenge with a price tag just below $200. It is an important benefit for the company to promote and has the potential to hit its 3 competitors hard. The Sony, with a 58 MB memory, has a key advantage of being able to store significantly more images than any of the competitors. Running out of memory can be a common problem on any occasion, and it may not always be possible to transfer records to storage media at frequent intervals. The Sony therefore offers a value parameter that the competition cannot match, hence Sony should be able to use this feature to gain market share. The Casio, with 8.1 Mega Pixels can offer large prints of excellent resolution, but most people who would value this feature may opt for more professional cameras. However, there is scope for Casio to add plenty of service (Payne, 2002) by way of creating awareness of the advantages of large prints, in order to create new demand for its product. 8.1 Mega Pixels at less than 5 oz weight is a combination with value potential for customers, but the company will have to work towards generating demand. The Canon is a kind of compromise, offering a balance of the features of its competitors. Competitive Pricing It is entirely legal for a restaurant owner to copy the price of a generic dish from a competitor, as long as he or she

Critical Evaluation of an E-Business Essay Example | Topics and Well Written Essays - 4250 words

Critical Evaluation of an E-Business - Essay Example This may be due to sedentary habits setting in with increasing age. The survey also revealed that the marketing efforts of retailers to spruce up their websites yielded positive results with a majority of respondents feeling that they were attracted by the pleasant atmosphere created by the retailers' websites. A majority of respondents also felt that shopping online is fast becoming a set trend and the pattern will increase in the future. Some of this also felt that they were ready to shop online wholly. This is a report on a survey conducted on 15 respondents of their experience in shopping online at two premier British Online establishments - Sainsbury and ADSA. In essence it is a study of consumer behaviour that assists firms, organisations and even individuals to improve their interaction with consumers by better understanding of certain issues that shall be enumerated later in the report, all of which were the initial objectives of the survey. Before setting out the issues the report states a little of what use the survey may be. Consumer behaviour can be described as behaviours of individuals, groups, and organisations as they use processes to select, secure, use and dispose of products, services, experiences and ideas to satisfy needs (Perner, Lars). The study of consumer behaviour can be utilised in four major ways as follows. Marketing Strategy: Study of consumer behaviour can... The study of consumer behaviour can be utilised in four major ways as follows. Marketing Strategy: Study of consumer behaviour can enable enterprises, groups and individuals to formulate effective marketing strategies. For example, in this particular instance, the study of consumer behaviour in relation to the two online stores can enable the managerial staff of these stores to determine how they can enhance the shopping experiences of shoppers at their individual stores of that shoppers return again and again, thus creating a faithful bank of customers. Either enhancing their individual stores' websites or any other suitable means may do this. How the attractiveness of the websites can be enhanced can easily be determined by what the consumers want that can be featured within the responses of the survey. Public Policy: Public policy can be determined through the means of consumer surveys that can effectively reveal characteristics of consumption that the policy makers can then utilise to formulate effective policy. Social Marketing: Consumer behaviour studies can effectively enable social marketing that can enhance societal values through suitable manipulation of mass consumer behaviour. Ideas and experiences that reinforce societal values can be effectively spread through consumer products after study of consumption patterns. Personal Experience: Study of consumer behaviour can enhance personal experiences by enabling the individual consumer to become aware of inherent difficulties facilities in shopping at certain consumption points. (Perner, Lars) There is also some need to fill in some important details on the online British

How the media has altered public life Essay Example | Topics and Well Written Essays - 1500 words

How the media has altered public life - Essay Example This research will begin with the statement that cell phones play a fundamental role in the lives of human beings in the present-day societies.   Recent statistics indicate that the ongoing mobile technology has had greatly impacted individuals today. Ranging from making relations easy to reducing the globe into a small community, it is of great magnitude to comprehend how the mobile technology has influenced communication around the globe today. The industry has also witnessed mobile technology that is more multifarious than the ones used in the preceding centuries. Such mobile phones include iPhones, for instance, the blackberry phones that comprise of copious features like cameras, data storage, games, and text messengers amongst other composite features. With all these features, it is almost obvious that these gadgets are likely to take over the lives of individuals in the society. The use of cell phones in the society almost has no specific age group. Most persons hold the vie w that use of cell phones allows them to develop a sense of identity in the public arena. Davenport, LaRose & Straubhaar indicate that the use of mobile phones in the contemporary society can be termed as a compulsory need by the populace. This, on a great percentage, has a lot to do with the way people interrelate with each other in the society. With the introduction of the iPhones, for instance, the blackberry phones, the society has in simple terms be reduced to an ‘iPhone society’.   

Critical Evaluation of an E-Business Essay Example | Topics and Well Written Essays - 4250 words

Critical Evaluation of an E-Business - Essay Example This may be due to sedentary habits setting in with increasing age. The survey also revealed that the marketing efforts of retailers to spruce up their websites yielded positive results with a majority of respondents feeling that they were attracted by the pleasant atmosphere created by the retailers' websites. A majority of respondents also felt that shopping online is fast becoming a set trend and the pattern will increase in the future. Some of this also felt that they were ready to shop online wholly. This is a report on a survey conducted on 15 respondents of their experience in shopping online at two premier British Online establishments - Sainsbury and ADSA. In essence it is a study of consumer behaviour that assists firms, organisations and even individuals to improve their interaction with consumers by better understanding of certain issues that shall be enumerated later in the report, all of which were the initial objectives of the survey. Before setting out the issues the report states a little of what use the survey may be. Consumer behaviour can be described as behaviours of individuals, groups, and organisations as they use processes to select, secure, use and dispose of products, services, experiences and ideas to satisfy needs (Perner, Lars). The study of consumer behaviour can be utilised in four major ways as follows. Marketing Strategy: Study of consumer behaviour can... The study of consumer behaviour can be utilised in four major ways as follows. Marketing Strategy: Study of consumer behaviour can enable enterprises, groups and individuals to formulate effective marketing strategies. For example, in this particular instance, the study of consumer behaviour in relation to the two online stores can enable the managerial staff of these stores to determine how they can enhance the shopping experiences of shoppers at their individual stores of that shoppers return again and again, thus creating a faithful bank of customers. Either enhancing their individual stores' websites or any other suitable means may do this. How the attractiveness of the websites can be enhanced can easily be determined by what the consumers want that can be featured within the responses of the survey. Public Policy: Public policy can be determined through the means of consumer surveys that can effectively reveal characteristics of consumption that the policy makers can then utilise to formulate effective policy. Social Marketing: Consumer behaviour studies can effectively enable social marketing that can enhance societal values through suitable manipulation of mass consumer behaviour. Ideas and experiences that reinforce societal values can be effectively spread through consumer products after study of consumption patterns. Personal Experience: Study of consumer behaviour can enhance personal experiences by enabling the individual consumer to become aware of inherent difficulties facilities in shopping at certain consumption points. (Perner, Lars) There is also some need to fill in some important details on the online British

People and Organizations Essay Example | Topics and Well Written Essays - 2000 words

People and Organizations - Essay Example Assembly lines were dedicated to the production of a single thing, implying the development of dedicated machine tools and workers, operating individually rather than as a work team, were responsible for the performance of single tasks within the assembly process. The implication here is that the said philosophy is funding upon the division of a single project/process into its constituent elements and the total dedication of man and machine to the efficient and timely execution of those single tasks. The Fordist production system, as defined in the above, reduced the cost of automobile manufacturing by 90% and led to the evolution of mass production and the associate mass consumption, and consumer culture. Although incontrovertibly efficient, however, it was not flexible and led to the accumulation of significant inventories. This, however, does not imply that the Fordist system has passed out of existence since several of its elements have been integrated into contemporary organizations and management systems. These elements are lack of specialization, as in workers and employees being able to fulfill a number of tasks if and when required, control over the business processes, efficiency predicated on the division of single projects into its constituent parts, calculability, predictability and, importantly, the organization as an efficient machine. In the final analysis, therefore, while the Fordist system of production may have been replaced by others more compatible with current requirements and realities, its philosophical elements have survived and have been integrated into organizational management. II Despite their positive impact upon production and their contribution to the evolution of more efficient and effective organizations, Taylorism and Scientific Management were, as a result of the controversy they inspired, replaced by the human relations approach to management. Following a brief overview of both, the differences between the two approaches shall be elucidated. Scientific management adopts an objective, rational approach to organizational management, such as which decentralizes socio-cultural and human factors and considerations. This approach advocates the division of labor in the production process for the attainment of maximum productivity, even as it insists upon the separation of the physical from the mental tasks. The aforementioned practices are predicated on the belief that the work process is measurable, in that the componential elements of a single process can be quantified, just as the steps involved in the completion of each can be measured. The implication here is that through the rational quantification of work process steps, the calculation of the time it tales to complete each, the work process can evolve into a semi-automatic and highly efficient phenomenon. Scientific management, as may have been determined from the preceding, marginalizes the human factor, to the extent of rendering the work process an unthinking and routinised one wherein workers are isolated one from the other. Its focus on the rational, leading to its failure to acknowledge the human factor was a source of criticism and controversy. More importantly,

Oil and Gas Accounting Essay Example for Free

Oil and Gas Accounting Essay If operation is conducted under Lease or concession agreement, it is unlikely that the contract would contain provisions that would permit cost recovery of these costs If the operation is conducted under a psc or risk service agreement, the contractor may be permitted to recover GG related expenditures incurred after license acquisition and possibly GG costs incurred before license acquisition Support equipment and facilities Cost of acquiring support equipment and facilities should be capitalized Any related depreciation or operating costs become an exploration, development or production cost, as appropriate. Entries: Db GG expense –depreciation Cr Accumulated Depreciation Db GG expense-operating costs Cr Cash Reprocessing Seismic How to account for cost of re-evaluation or reprocessing of the data? If the reprocessing relates to the search for oil then it should be accounted for according to SE provisions regarding prospecting and nondrilling exploration costs. If the purpose is to determine how best to develop the reserves in the field, then they should be capitalized as development costs. License acquisition costs Costs of evaluating business environment, signature bonus, negotiating, etc should be capitalized Entry: Db Intangible assets-unproved property Cr Cash Development and production bonuses If the payment is actually a deferred signing bonus, the appropriate accounting treatment is to capitalize the development bonus as a license acquisition cost. Accrue once the operations are apparently proceeding to the development phase. Entries: To record signature bonus: Db Intangible Assets – unproved property Cr Cash To transfer unproved property costs to proved due to commercial discovery: Db Proved property Cr unproved property To record accrual of production bonus: Proved property Cr production bonus payable To record payment of production bonus: Db Production bonus payable Cr Cash Internal costs relating to acquisition Can allocate capitalized costs to individual licenses acquired, on an acreage basis or an a potential licenses basis Costs of carrying and retaining unproved properties Costs relating to maintaining unproved properties be charged to expense as incurred Ex: delay rentals paid on lease mineral properties until specified work is commenced, property taxes, accounting costs, legal costs Impairment of unproved property Impairment has occurred if there is some indication that the capitalized cost of an unproved property is greater than the future economic benefits expected to be derived from the property. Under SE, loss should be realized. Negative GG data and dry holes would typically suggest that part of the property’s historical cost has expired and impairment should be recognized Db Impairment expense Cr Allowance for impairment FASB permits impairment of individually insignificant properties on a group basis. Apply the impairment percentage to the total cost of the group of individually insignificant unproved properties. This determines the desired balance in the allowance for impairment account. Next the difference between the current balance and the desired balance is recognized as impairment expense. Entry: Impairment Expense Cr Allowance for impairment, group basis Abandonment of unproved property Full abandonment: When an individually significant license area is abandoned, its net capitalized acquisition costs should be charged to surrender and abandonment expense Ex: Db Surrender and abandonment expense (equal to acquisition cost) Db Allowance for impairment (balance) Cr unproved property Partial Abandonment or Relinquishments If the partial abandonment reflects a diminishment in the company’s assessment of the future economic benefit of the property, then the entire  property should be assessed for additional impairment. Unproved property classification An unproved property should be reclassified to a proved property status if and when commercial reserves are discovered on the property. Ex: Db Tangible Assets- proved property (acquisition costs) Db Impairment Allowance (balance) Cr In tangible assets- unproved property Sales of unproved property If the property was individually significant, a gain or loss should be recognized on the sale. Ex: Db Cash (sale price) Db allowance for impairment (balance) Db/Cr(gain or loss) Cr unproved property If the property was individually insignificant, a gain should be recognized only if the selling price exceeds the original cost of the property. Loss recognition is not allowed. CHAPTER 5 Accounting for Exploratory Drilling and Appraisal Costs Under SE, general nondrilling exploratory costs are to be charged to expense as incurred; exploratory drilling type costs are initially capitalized. Exploratory Well- well drilled to find and produce oil or gas in an unproved area to find a new reservoir in a another reservoir or to extend a known reservoir. Stratigraphic test well- drilling effort to obtain information pertaining to a specific geological condition. â€Å"Exploratory type† if drilled in a proved area, â€Å"development type† if drilled in a proved area. Exploration well- well drilled to discover whether oil or gas exists in a previously unproved geological structure Appraisal well- well drill to determine the size, characteristics, and commercial potential of a reservoir by digging an exploratory well. Classifying Drilling costs Separate intangible drilling costs (IDC) from equipment costs. IDC deducted in year incurred for US tax law. Equipment costs may be depreciated over 7-10 years. Besides tax purposes, distinction has no significance Targeted Depth When evaluating after drilling : if commercial reserves have been discovered, the drilling in progress account balances are transferred to another type of  asset account that will be subject to depreciation The first successful exploratory well’s cost will be reclassified from an unproved to a proved property account If well is unsuccessful, plug and abandon hole and charges these costs to dry hole expense, net any equipment salvaged from well. If the license area is also relinquished, the net carrying value must be written off. Capitalized GG SE- GG costs are to be charged to expense as incurred. Current methods may capitalize 3D and 4D seismic methods used to determine drill sites. Time Limit on exploration and evaluation or appraisal costs In order for cost to be capitalized in SE, there must be identifiable future benefit. IF an exploratory wwell has found oil reserves in an area requiring major capital expenditure to be classified as proved. In this case, the cost of drilling the exploratory well shall continue to be carried as an asset as long as 1. The well has found a sufficient quantity of reserves to justify its completion and 2. Drilling of the additional wells is under way or planned for the near future All other wells, sshall not be carried as an asset for more than one year following completion of drilling Post-balance Sheet Period GAAP provisions that relate to information about conditions that existed at the balance sheet date or that became known after the end of the period but before the financial statements are issued. If well is determined dry, capitalized costs are written off to dry hole expense If commercial reserves are found, the capitalized drilling costs are transferred to the wells and equipment accounts All the capitalized costs of an exploratory well are typically reclassified as dry hole expense or as wells and related equipment Cost approval, budget and monitoring AFE- Authorization for expenditure CHAPTER 6 Drilling And Development Costs- US SE Development costs- costs incurred to obtain access to proved reserves and to  provide facilities for extracting, treating, gathering and storing the oil and gas. More specifically, development costs, including depreciation and applicable operating costs of support equipment and facilities and other costs incurred to: Gain access to and prepare well locations for drilling, including surveying, draining, road building, etc Drill and equip developmental wells, including costs of platforms Acquire, construct and install production facilities such as lease flow lines, separators, etc Provide improved recovery systems Development well- well drilled within the proved area of an oil or gas reservoir to the depth of a stratigraphic horizon known to be productive Service well- completed for the purpose of supporting production in an existing field. Development type stratigraphic well- stratigraphic test well drilled in a proved area Capitalization of Development-Related GG Exploration Costs Requires capitalization of GG in development activities. Unless it is performed on a development land area but to an unknown structure- expensed. If 3d seismic is being used to study the reservoir and perhaps where addition development wells should be drilled, theoretically the cost should be capitalized to the field as development cost. Overhead As a general rule, all GA is expensed, however where the company has a defined method for allocation is permitted to capitalize these costs as part of development Capitalization of Depreciation of Equip and Facilities Depending on nature, costs can be expensed or capitalized Capitalization of Financing Costs â€Å"Capitalization of Interest† requires that a portion of interest costs incurred during the construction phase of assets should be capitalized as a part of the cost of the self-constructed asset. Interest capitalization only applies to qualifying assets: 1. Assets that are constructed or otherwise produced for an enterprise’s own use 2. Assets intended for sale or lease that are constructed or otherwise produced as discrete projects (ships or real estate developments) Amount to interest to capitalize- the portion of  interest costs incurred during the period when the asset is being constructed that could have been avoided if the spending on the asset had not been made. Capitalization period shall begin when 3 conditions are met: Expenditures for asset have been made Activities that are necessary to get the asset ready for its intended use are in progress Interest cost is being incurred Once production begins- depreciate capitalized costs Sole Risk or Carried Interests If an asset requires a period of time in which to carry out the activities necessary to bring it to that condition and location, the interest cost incurred during that period as a result of expenditures for the asset is a part of the historical cost of acquiring the asset. â€Å" CHAPTER 9 Production Costs Costs of labor to operate the wells and related equipment and facilities Repairs and maintenance Materials, supplies, and fuel consumed and services utilized in operating the wells and related equipment and facilities Property taxes and insurance applicable to proved properties and wells and related equipment and facilities Severance taxes Depreciation, depletion and amortization Accounting for Production Costs All costs relating to production activities, including workover costs incurred solely to maintain or increase levels of production from an existing completion interval, shall be charged to expense as incurred. An expenditure that enhances original performance of the well should be capitalized Materials and supplies- capitalize if used in drilling or development. If used in repair or maintenance, they should be expensed. Recompletions- typically involve entering an existing well and deepening or plugging back in order to achieve production in a new formation or a zone in an existing formation. In a currently or previously producing formation or zone should be treated as an expense since the purpose is to restore  production without an increase in commercial reserves If the objective is to develop reserves in a new formation or find new reserves, the activity would be new drilling. (drilling costs could be exploratory or development rather than production) Costs should then be capita lized or expensed depending on SE or FC and on outcome of drilling Taxes (severance or production) should be expensed as production costs Crude Oil Production 1 Barrel = 42 gallons of oil at 60 degrees F API gravity (measure of density) of oil = the higher, the lighter the oil All crude contains BSW- basic sediments and water Disposition: outright sales, direct supply, indirect supply, exchanges, fraccers, or oil used in operations Gas measurement Measurement in mcf is affected by temperature., pressure, compressibility, gravity etc Standard pressure is 14.73 pounds per square inch at 60 degrees Fahrenheit Pre Acquisition Acquisition Exploratory Development Production List the four Oil Gas Agreements used on a worldwide basis and describe each one. 1. US Domestic lease agreement- an oil and gas lease grants to the oil and gas company the right and obligation to operate a property. This includes the right to explore for, develop and produce oil and gas from the property and also obligates the company to pay all costs. (Company is a working interest owner). All costs, all risk. Payment of a signature bonus to mineral rights owner or a royalty. 2. Concession agreement- encountered in operations outside the united states where the mineral rights owner is the local government. Sometimes the government is involved with a joint working interest. Payment of a bonus by the oil company to the government at the time the contract is signed. Payment of a royalty to the government. Responsible for paying all of the costs incurred in developing. 3. Risk service agreement- oil companies erform workovers aimed at restoring or stimulating production including application of current technology to currently producing fields. Bonus to national government at contract signing. Government retains ownership of reserve. Oil company incurs all costs and risks. Operating and capital costs incurred are recovered through payment of operating and capital fees. Government may participate in  operations as a working interest owner. 4. Production Sharing contracts- companies obtain the rights from the government to explore for, develop and produce oil and gas. Company pays bonus to national government at contract date. Pays royalties to government. Government maintains ownership of reserves. Companies incur all risk and costs. Company required to spend a predetermined amount of money, which is recoverable from future production. 2.) Describe the life cycle (Phases) of an Oil Gas Project. Include the Accounting Treatment (ie. Successful Efforts or Full Cost Pool) for each phase. 1. Pre-license prospecting- geological evaluation of relatively large areas before acquisition of petroleum rights. Analyzing GG data. Successful Efforts (SE) Method The Financial Accounting Standards Board (FASB) has issued FASB Statement No. 19 dealing with the successful efforts method. Under the SE method, costs incurred in searching for, acquiring, and developing oil and gas reserves are capitalized if they directly result in producing reserves. Costs which are attributable to activities that do not result in finding, acquiring, or developing specific reserves are charged to expense. The cost center for the SE method is a lease, field, or reservoir. The various types of costs are treated under the SE method as follows: 1. Acquisition Costs: They are capitalized to unproven property until proved reserves are found or until the property is abandoned or impaired (a partial abandonment). If adequate reserves are discovered, the property is reclassified from unproven property to proven property. For tax purposes, acquisition costs are handled the same way except the cost cannot be partially written off as an impairment expense. The property must be abandoned before any cost may be written off. 2. Exploration Costs: They are recorded in two different ways, depending upon the type of costs incurred. a. Nondrilling Costs: Examples of these type of costs are geological and geophysical (G G) costs, costs of carrying and retaining undeveloped properties, and dry hole and bottom hole contributions. These types of costs  are expensed as they are incurred. For tax purposes, nondrilling costs are capitalized to the applicable property. b. Drilling Costs: They are treated differently depending on whether the well drilled is classified as an exploratory well or a developmental well. An exploratory well is a well drilled in an unproven area. A developmental well is a well drilled to produce from a proven reservoir. 1) If an exploratory well is a dry hole, the costs incurred in drilling the well are expensed. If the exploratory well is successful, the costs incurred in drilling the well are capitalized to wells and related equipment and facilities. 2) The costs incurred in drilling developmental wells are capitalized to related equipment and facilities even if a dry hole is drilled. The costs associated with tangible well equipment and facilities are capitalized, regardless of the type of well drilled. For tax purposes, certain costs associated with such equipment are eligible for treatment as deductible IDC. Tax depreciation methods usually allow for a more accelerated rate of depreciation than book or financial depreciation. Also, book depreciation will be computed on 1-10the developmental dry holes and IDC which are capitalized for book purposes but expensed for tax purposes. Therefore, an M-1 adjustment will be required on the difference between the amount of book and tax depreciation. 3. Production Costs: These costs are expensed as incurred, which is the same treatment used for tax purposes. It should be noted, however, that many taxpayers erroneously expense overhead attributable to either acquisition or exploration activities as production costs. Overhead attributable to acquisition and exploration costs must be capitalized. 4. Depletion: This usually requires an M-1 adjustment. Although the cost depletion formula is the same for book and tax purposes, the amount for the basis used in the computation of cost depletion will vary due to the difference in capitalization. In addition, many taxpayers will be allowed to use a larger  percentage depletion deduction Full Cost Method Under the FC method, all costs incurred in exploring, acquiring, and developing oil and gas reserves in a cost center are capitalized. Geological and geophysical (G G) studies, successful and unsuccessful, are capitalized for book and financial purposes. For tax purposes, successful G G costs are capitalized and unsuccessful G G costs are expensed. An M-1 adjustment is required for the amount of unsuccessful G G costs expensed. Delay rental costs are capitalized for book and financial purposes. Exploratory dry hole costs are capitalized for book and financial purposes. For tax purposes, all dry hole costs (exploratory or developmental) are capitalized unless the taxpayer elects to expense them. Since most taxpayers expense these costs for tax purposes, an M-1 adjustment is required. Impaired or abandoned property costs remain capitalized in the cost center for book and financial purposes. For tax purposes, no deduction is allowed unless a property is totally worthless. An M-1 adjustment is required only when an abandonment is claimed for tax purposes. General and administrative costs which are not associated with acquisition, exploration, and development activities are expensed. However, overhead that can be associated with acquisition, exploration, and development activities is capitalized. The costs are handled the same way for tax purposes. Depletion usually will require an M-1 adjustment. In many instances, taxpayers may be able to claim a larger percentage depletion deduction in lieu of cost depletion. Even where cost depletion is claimed for book and financial purposes because of the different capitalization rules, the amount of cost depletion allowable will vary.

Karl Marx: History as Explicable Human Activity Essay -- Philosophy Hi

History as Explicable Human Activity as Seen by Karl Marx Using phrases such as" innocent and childlike fantasies," Karl Marx unambiguously attacks the Hegelian philosophy preponderant during his time, citing in its concept of history an irrevocable divorce with reality. For Marx, history is exactly what it seems to be: a succession of human events in which ideas such as the division of labor, production, and revolution replace their immaterial Hegelian counterparts, if even such counterparts exist. In fact, Marx accuses the token historian of ignoring the fundamental aspects of actual human activity while instead concentrating upon non-actualized ideas at best and imaginary metaphysical concepts at worst. "History is nothing but the succession of separate generations, each of which exploits the materials, capital, and productive forces handed down to it by all preceding generations." Marx resists any abstraction from this idea, believing that his materialistic ideas alone stand supported by empirical evidence which seems impossible to the Hegelian. His history then begin... Karl Marx: History as Explicable Human Activity Essay -- Philosophy Hi History as Explicable Human Activity as Seen by Karl Marx Using phrases such as" innocent and childlike fantasies," Karl Marx unambiguously attacks the Hegelian philosophy preponderant during his time, citing in its concept of history an irrevocable divorce with reality. For Marx, history is exactly what it seems to be: a succession of human events in which ideas such as the division of labor, production, and revolution replace their immaterial Hegelian counterparts, if even such counterparts exist. In fact, Marx accuses the token historian of ignoring the fundamental aspects of actual human activity while instead concentrating upon non-actualized ideas at best and imaginary metaphysical concepts at worst. "History is nothing but the succession of separate generations, each of which exploits the materials, capital, and productive forces handed down to it by all preceding generations." Marx resists any abstraction from this idea, believing that his materialistic ideas alone stand supported by empirical evidence which seems impossible to the Hegelian. His history then begin...

William Gibsons Neuromancer - Syntactic Essay -- Neuromancer Essays

Throughout William Gibson's Neuromancer, the text shows many ways of using the syntactic rhetorical strategy. Within the text, many examples show a break in perception or explain quickly areas that span over a long period of time. For all of these reasons Gibson cleverly uses the syntactic approach to allow his readers the freedom to make their own assumptions and to illustrate his plot in this novel Neuromancer. Whether it be changing the point of view from inside the Matrix to indicating Case catching up on some sleep, Gibson constantly uses this great rhetorical strategy to illustrate his many different scenes. On almost every page, the reader notices a break within two lines of the text, which usually signifies the use of syntactic approach. For example, he always uses the approach to signify when Case is jacking in and out or when he changes from viewing through his eyes to Molly's or vice versa. "She turned, opened the door, and stepped out, her hand brushing the checkered grip or the holstered fletcher. Case flipped." (Gibson, 180) Up unto this point in the scene,...

Brief Analysis Report of Rio Tinto

Brief analysis report of Rio Tinto Rio Tinto is a British multinational metals and mining corporation with headquarters in London and a management office in Melbourne, Australia. The corporation was founded in 1873 and it ranked at the number 263 in Global 500 of largest worldwide companies in 2008. (Wikipedia, 2012) Rio Tinto’s net earning has decreased in the year 2011 mainly because of the financial crisis and global economic uncertainty (Annual report of Rio Tinto, 2011). Meanwhile, the leadership claimed that they believe the long-term outlook is strong. Figure 1: Key Financial Data of Rio Tinto (from 2010 and 2011) YearItem | 2010 / US$ million| 2011 / US$ million| Net profit before tax| 20,491| 13,214| Net profit after tax| 15,098| 6,765| Total comprehensive income| 16,492| 4,365| Sales| 55,171| 60,537| Total assets| 112,773| 119,545| Current assets| 21,459| 21,898| Current liabilities| 12,876| 14,966| Cash flow from operating activities| 23,530| 27,388| (Annual report of Rio Tinto, 2011) According to figure 1 the net profit margin of Rio Tinto in the year 2010 fell from27. 4% to 11. 2% in the year 2011. (net profit margin is equal to net profit after tax divided by sales revenue) The profit rate to net worth of this company in the year is 5. %. (profit rate to net worth is net profit after tax divided by average total assets) The investors should use comprehensive income figure rather than net profit because comprehensive income includes all changes in equity during a period. (comprehensive income is equal to net profit plus other comprehensive income) The operating cash flow increased by $US3,858 million from $US23,530 million in the year 2010 to $US27,388 million in the year 2011 meanwhile, the sales raised by $US5,366 million from $US55,171 millionin the year 2010 to 60,537 million US$ in the year 2011.This matter of fact indicates Rio Tinto expended $US1,580 million on operating the company. The current assets increased smoothly from $US21,45 9 million in the year 2010 to $US21,898 million in the year 2011. At the same period the current liabilities raised up dramatically from $US12,876 million in the year 2010 to $US14,966 million in the year 2011. This data shows the company did not work well in this period. (Figure 1) Rio Tinto will cutting office jobs in Melbourne and Sydney in Australia and the board of the company will cut support and service costs by 10 per cent around the world (Greg, 2012).Because they said they need to build resilience and controlling costs during a difficult time, which includes product price decreases and Europe’s debt crisis (Greg, 2012). Greg’s report (2012) also showed that the Rio Tinto’s first half net profit dropped dramatically to $US4. 9 billion ($A4. 69 billion) from $US7. 78 billion ($A7. 44 billion) last year. Not only Rio Tinto’s earnings has dropped but BHP Billiton’s earnings are forecast to drop at the same time the world’s biggest iron ore miner Vale also posted lower than expected second quarter earnings at two year lows(Greg,2012).In the group statement of financial position the goodwill of Rio Tinto has dropped almost half of that in the year 2010 which is from $US15,316 million to $US8,187 million(Annual report of Rio Tinto, 2011). This matter of fact indicates that the company Rio Tinto appears to be done not well. The inventories of this company increase by $US551 million from $US4,756 million in the year 2010 to $US5,307 million in the year 2011(Annual report of Rio Tinto, 2011). The inventories rise up means the product of Rio Tinto cannot be sold mainly because the economy is uncertain and the demand of the ore is weak.The current and non-current liabilities all raise heavily and the net assets decreases from $US64,512 million in the year 2010 to $US59,208 million in the year 2011(Annual report of Rio Tinto, 2011). The liabilities rise up means the Rio Tinto tried to borrow money to pass the difficult ti me which lasting time is still uncertain. The net profit of Rio Tinto and other mining company decrease mainly because the commodity prices drop seriously. Commodity prices are formed by the interaction of global economic growth and costs of expanding supply of ommodities (Garnaut,n. d). According to Gurnaut’s article ‘the contemporary China resources boom’ China have been the main reason of high energy and metals prices since the year 2003. The article also claimed that Chinese growth has been the consequence of high investment rates and rapid increases in fringe population and the export share of production. The author believed that developing countries like China and India will still keep the commodity prices of ore in high level.In brief, although the financial and operating situation of the Rio Tinto is not well, the future of Rio Tinto will still be great because the demand of developing will be strong. Hence, it will be a good choice to invest Rio Tinto. R eference list Garnaut, R 2012, ‘The contemporary China resources boom’, The Australian Journal of Agricultural and Resource Economics, vol. 56, no. 2, pp. 222–243 Rio Tinto Ltd, 2011, Annual Report viewed 5 August 2012 http://www. riotinto. com/annualreport2011/pdf/rio_tinto_2011_annual_report. pdf Wikipedia2012, Rio Tinto Group, viewed 26 October 2012, < http://de. wikipedia. org/wiki/Rio_Tinto_Group>

A Critical Essay on Raimondo Pannikar Essay

Raimondo Panikkar is a Roman Catholic Priest who specializes in the survey of comparative doctrine of faith. He was born in Barcelona Spain on November 03. 1918. Possibly. the assorted inter faith matrimony of his female parent. who was a Catholic from Catalonia Spain. and his male parent who was a Hindu from a extremely situated caste Nair from South India. histories most for his involvement in comparative spiritual doctrine. His instruction besides contributed much in this. He was educated in a Jesuit school and he took up chemical science and doctrine at universities in Madrid. Barcelona and Bonn. After being ordained as a Roman Catholic Priest in 1946. and keeping doctor's degrees in Philosophy and Science ( Complutense University. Madrid 1945 and 1958 ) and divinity ( Pontifical Lateran University. Rome. 1961 ) . he left for India in 1953 to set about surveies in Indian doctrine and faith at the University of Mysore and at the Banaras Hindu University. He authored 40 books and about a 1000 articles covering with comparative doctrine and faith and has deliberated on rules and patterns of multi-faith. which includes among others. duologues between Christian-Hindu. Christian-Buddhist and Christian-Secularist. In the book Intrareligious Dialouges. Panikkar said â€Å"I left as a Christian ; found myself a Hindu ; and I return as a Buddhist. without holding ceased to be a Christian. † ( Panikkar. Paulist Press ; revised edition. July 1999. ISBN 0809137631 ) . Panikkar’s parts are widely quoted and to a great extent used to back up the theory of ( your household name 2 ) spiritual pluralism. interfaith and multi-faith surveies every bit good as spiritual comparative doctrine. THE WEBSITE HTTP: //WWW. RELIGIOUSTOLERANCE. ORG No affair how you describe yourself. you should happen your beliefs and patterns accurately represented in this web site. – ( ReligiousTolerance. org ) This site is a copyrighted side by Ontario Consultants on Religious Tolerance. In their Statement of belief the web Masterss said that they are a multi-faith group. As of 2008-FEB. we consist of one Atheist. Agnostic. Christian. Wiccan and Zen Buddhist. Therefore. the OCRT staff deficiency understanding on about all theological affairs. such as belief in a supreme being. the nature of God. reading of the Bible and other holy texts. whether life after decease exists. what form the hereafter may take. etc. ( ReligiousTolerance. org ) They proceed to recite cardinal points in their belief system in a slug manner. and among others. said that they In working towards a civilization that is comparatively free of favoritism on the footing of gender. race. sexual orientation. gender individuality. faith. national beginning. physical disablement. age. etc. ( ReligiousTolerance. org ) . On the left manus side of the web site there are clickable links of articles and essays that list among others. the major faiths of the universe. Non-theistic articles such as Agnosticism and Humanism. There are besides articles on Religious Ethical motives. Peace and Conflict. â€Å"Hot† Topics every bit good as Laws and News. Over-all the web site is apparent and straightforward. The interface is really easy to ( your household name 3 ) usage and really user friendly. The web site has patrons ads. but none of the usual annoyance pop-ups. and/or raging background music and other doodads that are found in other web sites. The articles in the web site presented in a logic manner. are easy to utilize and subjects are indexed clearly for easy referencing and retrieval. It is besides peppered with nuggets and quotation marks from spiritual leaders and other noteworthy characters. One such illustration is on the bottom portion of the web page. from Mahatma Gandhi â€Å"The demand of the minute is non one faith. but common regard and tolerance of the fans of the different faiths. ( Ghandi ) . The web site is a valuable resource for information in the major faiths of the universe. It is an first-class beginning of in deepness spiritual comparative articles every bit good as current issues impacting religion and pattern. WORKS CITED Pannikar. Raimondo. Intrareligious Dialouges: Paulist Press ; revised edition. July 1999. ISBN 0809137631 ) . Raimon-Panikkar. org Fundacion Vivarium Raimon Panikkar – Tavertet ( Catalunya ) Retrieved February 25. 2009. hypertext transfer protocol: //www. raimon-panikkar. org/index. html ReligiousTolerance. Org. Ontario Consultants on Religious Tolerance. Retrieved February 25. 2009. hypertext transfer protocol: //www. religioustolerance. org/

Binge Drinking Among College Students and Consequences Essay

Binge drinking is a problem that has continued to have a toll on the lives of college students despite efforts by the government and school administrators to curb the trend. Many studies have been conducted to reveal the facts behind binge drinking in colleges and campuses. It is clear that for the problem of binge drinking in colleges to be resolved, it must all start by understanding the factors that influence college students to engage in this behaviour and the impacts that binge drinking have had on the lives of college students. This is because students who do engage in binge drinking have their reasons to justify their behaviour but often have failed to recognize the magnitude of risks that they are exposed to by binge drinking. Among the government initiatives to reduce this problem has been to increase the national drinking age though this has not had much impact on the level of binge drinking among college students according to several studies. It is worth noting that many students have been indulging in binge drinking with the excuse that it is normal as per the culture in their colleges. There are other factors that influence college students to binge drink including environmental, social, developmental, and cognitive factors. Though most students who binge drink defend their behaviour by citing the positive side of binge drinking such as curbing stress and elevating self-confidence, the consequences are often costly and regrettable. This essay provides an argument on the factors that influence college students to indulge in binge drinking, including the various false beliefs about alcohol consumption. In addition, the essay will shed light on the consequences of binge drinking and show that contrary to the tendency of college students to glamorize binge drinking, it is a risky and costly endeavour. Binge drinking has been defined as heavy episodic alcohol consumption in which men end up taking five or more drinks in a si tting while women take four or more drinks in a sitting (Nelson and Wechsler 287). The prevalence of binge drinking on college campuses has remained high, posing serious health, academic, social, and legal implications. In order to understand binge drinking, it is worth mentioning that drinking is measured in terms of frequency or quantity. While quantity refers to how much, frequency is concerned with measuring how often consumption takes place. A drinking behaviour qualifies as binge drinking if large quantities of alcohol are consumed within a short time frame (Binge Drinking). By looking at the history and prevalence of binge drinking among college students, it leaves no doubt that changing drinking age over time has had little impact on the prevalence of drinking on college campuses. Beer drinking among college students is not a new phenomenon as tales dating back to 19th century are told of college students engaging in drinking. A survey conducted by Yale University researchers in 1949 gave an idea of the prevalence of drinking on college campuses. The survey found that 6% of women and 17% of men engaged in drinking more than once per week. In the 1960s and 70s the minimum drinking age in many states was set at 18 to agree with the requirement that those joining the military ought to be old enough to drink (Dietz 88). However, this action only paved way for increased drinking on college campuses given that now drinking was legal. The government had to act swiftly to arrest this trend and in 1984, the minimum drinking age was set at 21. Even then, the level of drinking remained almost the same as most college students had attained this age and thus regarded themselves as being entitled to drink (Krock). Drinking rates over the past 20 years have remained relatively at the same level and now it is estimated that 80-90% of college students are into drinking. Heavy drinkers constitute 15-25% of college students and 44% of college students report frequent or occasional binge drinking (Dietz 88). These statistics are indicative of the fact that binge drinking is a problem that is deep rooted in other factors such as the kind of cultures in colleges, environmental, cognitive, and developmental factors. Therefore, altering the national drinking age while it has shown positive impacts in the general population in terms of decreasing the prevalence of binge drinking, cannot offer a comprehensive solution to the same problem in colleges (Krock). The culture of drinking on campus has contributed a great deal to the high prevalence of binge drinking. While acknowledging the fact that unique cultures exist among individual colleges, these individual cultures harbour certain sub-cultures that encourage excessive consumption of alcohol. Within these sub-cultures, a common message is perpetuated that drinking is a normal and essential component of social interaction. Therefore, many college students conduct themselves in a manner that agrees with what the prevailing culture dictates (Ho pe and Ham 727). The culture of drinking on college campuses is composed of a number of elements. The first element is drinking events which encourage students to indulge in drinking to mark certain events (Dietz 89). In the same way that universities and colleges have a strong sense of tradition, the drinking culture has deep roots in most colleges. Therefore, many students engage in binge drinking in the process of honouring certain events that to them require people to drink in order for the commemoration to have real meaning (Dietz 89). In as much as the culture of drinking in many colleges and universities is difficult to do away with, it has only served to make students make the wrong decision of involving themselves in heavy episodic drinking characteristic of binge drinking. The bottom line is that in the disguise of marking particular events, many college students involve themselves in binge drinking thus exposing themselves to detrimental consequences. Drinking games is an element of drinking culture in colleges that have contributed to the high prevalence of binge drinking. In some colleges, students have tended to glamorize the aspect of drinking alcohol to the extent that drinking gam es are held in which students compete in drinking alcohol. Some drinking games are highly competitive while others just dictate rules regarding how much participants are expected to drink (Dietz 89). Nevertheless, the fact is that whether a drinking is highly competitive or not, by the virtue of portraying drinking as totally harmless, such games have encouraged binge drinking to the detriment of many students. It is true to say that in order to create opportunities for excessive drinking, students in many colleges have perpetuated drinking games entrenched in the culture of drinking. A good example of a drinking game in colleges is Beer Pong in which 6-16 cups partially filled with alcohol are taken by each team. The person playing the game is expected to throw a ping-pong ball aiming at the opponent’s cup across the table. If the ball lands into the partially filled cup, the opponent has to drink the content. The team that runs out of cups first is considered the loser (Dietz 89). By considering the nature of such a game, it is prudent to note that its objective is to encourage excessive drinking judging by the number of cups involved. Therefore, students who get involved in such games more often than not end up binge drinking in the name of having fun but in reality exposes themselves to negative consequences. Another important factor which makes college students to indulge in binge drinking is the kind of choices they make in terms of the groups they want to identify themselves with given that college students are eager to have a sense of belonging. One study targeting to investigate how college students seek to have a sense of belonging revealed that those students who joined Greek organizations drank consistently and more heavily than those who did not join Greek societies (Hensley). Greek societies are known to be prevalent in colleges and often entice students to join them in order to gain a sense of brotherhood or sisterhood. However, many students who agree to join these organizations are exposed to a life of excessive drinking in the disguise of obeying induction rituals. Eventually, the life of excessive drinking becomes part and parcel of these students (Dietz 90). While it is understandable that many students joining college are eager to identify themselves with particular groups or organizations, it is expected of them to make prudent decisions which would not compromise their studies and their lives in college. Unfortunately, many students have ended up in binge drinking through making inappropriate decisions only to realize when things go terribly wrong. Athletics is also another element of college culture whereby, students take the moment as an excuse for drinking but then end up binge drinking. When students drink excessively during sporting events, they often cause incidences and fall in trouble with authorities. Drunken fans are known for causing chaos during and after games irrespective of the game outcome. Consequently, property may be damaged and both bystanders and the rioters suffer serious injuries (Dietz 91). For students who binge drink because of sporting events, it is just a flimsy excuse and the consequences are often regrett able. Therefore, drinking games, sporting events, traditional drinking events, and Greek organizations are the elements of the culture of drinking on college campuses which make many students involve themselves in binge drinking. Unfortunately, the notion that alcohol is essential for complete social life on campus is a misconception whose consequences are harmful. Apart from the culture of drinking, college students are influenced into binge drinking by environmental, developmental, and cognitive factors. Regarding the environment, logic dictates that the way someone behaves is more often than not influenced by what is going on in the surrounding. Therefore, when students drink in environments where people have carried alcohol to drink, drinking games are being played, hard alcohol is available in plenty, and the people around are intoxicated; binge drinking can always be predicted. On the other hand a drinking environment where drinking is taking place in a family setting, in the context of dating or where food is available, studies have shown that in such environments, binge drinking is very unlikely (Dietz 92). Though this suggestion carries weight, it is paramount to reckon that studies that have been done on such environmental implications on the likelihood of binge drinking have been largely correlational. What this means is that though the first kind of environment may contribute to the occurrence of binge drinking, it is also a possibility that those students who indulge in binge drinking are already present in such an environment. Therefore, it would be difficult to determine for instance whether playing of drinking games in such an environment resulted from the presence of binge drinkers or whether students ended up binge drinking because of being in an environment where people played drinking games (Dietz 92). Nevertheless, it leaves no doubt that depending on the kind of environment that students expose themselves to, the likelihood of binge drinking either increases or decreases. Cognitive factors constitute another influential force which has led many college students to develop binge drinking behaviour. The cognitive influences are deeply rooted in misleading beliefs about alcohol, the notion that binge drinking is something that is acceptable, and misinformation about the effects of excessive alcohol consumption. Regarding the false beliefs or myths that some college students confidently hold on to, there are those who believe that everybody is engaging in binge drinking and thus experiences similar negative consequences (Binge Drinking). This is a misguided thought because a significant percentage of college students do not engage in binge drinking. At the same time, the negative consequences experienced by those who indulge in binge drinking vary and cannot be the same. For instance, according to the direct effects model, binge drinking consequences are determined by both the drinking beliefs and the binge drinking tendencies. Going by this model, students who hold more risky myths such as â€Å"everybody is doing it† is more likely to experience harsher consequences. This is because; such students are often lured into thinking that binge drinking cannot make them suffer physical harm. Consequently, they are more likely to involve themselves in highly risky behaviours after binge drinking and hence experience more severe consequences compared to those who do not hold such a myth (Turrisi, Wiersma and Hughes 343). Another myth among binge drinkers is that binge drinking enhances sexual performance and sex appeal. The fact is that binge drinking predisposes students to risky sexual behavior in which some students may engage in unprotected sex which can lead to the contraction of HIV/AIDS and other sexually transmitted infections (DeSimone 2). In fact binge drinking causes disorientation and those who engage in it are incapacitated from making rational decisions when they are drunk. The belief that their sex appeal is enhanced is misguided. There is also the belief among those who attempt to justify binge drinking that binge drinking is a remedy for stress and that it can enhance social interaction. On the contrary, binge drinking has been associated with hangovers and even suicidal thoughts. Binge drinking does not enhance social interactions but instead it triggers quarrels, arguments, fights, and incidences of blacking out and vomiting (Wechsler). Others believe that alcohol is not harmful to the body. Again, such a belief is the total opposite of the fact since alcohol consumption has been associated with serious health consequences including alcohol poisoning. The other aspect of cognitive influences is that some students will engage in binge drinking because they perceive the behavior as acceptable in the eyes of their parents and friends. In other words, they find consolation in the idea that binge drink is not bad after all since their parents and friends do not show any disapproval of the behavior (Dietz 94). Developmental factors also help to explain why college students engage in binge drinking. It is worth noting that once students reach this level of maturity, they naturally develop the desire to be regarded as mature adults who can make independent decisions and be responsible for the consequences of their actions. Therefore, binge drinking behaviour among many college students emanate from this desire to assert their adulthood. Moreover, college students are usually at their prime physically and thus they feel much confident in terms of being able to withstand the impacts of drinking alcohol which may also lead them into drinking excessively (Dietz 91). Though regarded as normal development, the fact that college students are likely to regard as adult hypocrisy anti-drinking messages from people, only puts them at more a vulnerable position. It is also noteworthy that college students are at a stage of critical social and emotional development. For instance, this is a time that they experience a higher level of autonomy since their parents are not around to monitor them. This increased freedom makes many students to make autonomous decisions and often experiment with behaviours that their parents had forbidden them. Moreover, many college students are still continuing with the process of devel oping their identity and in the process, often indulge in behaviours such as binge drinking in search of more sensational experiences (Hope and Ham 727). Peer influence is usually at the centre of identity development as students try to fit in new environments with a sense of belonging. Therefore, given that in many colleges students are confronted with a drinking culture, it is not a wonder that some result to binge drinking. However, many students fail to realize that with more freedom comes the need to be more responsible. This is because too much freedom without a sense of self-control or restraint is harmful. In this regard, in as much as certain developmental factors are normal, it cannot be justified as the excuse for engaging in heavy drinking. Binge drinking has a wide range of negative consequences which many college students fail to foresee before plunging themselves into the risky behaviour of binge drinking. Some students do not think that binge drinking can lead to any immediate negative consequence while others lean on the belief that alcohol does not pose harm to the body at all. Such notions are null and void given th at bingers are often caught in a wide range of crises such as engaging in unplanned or unprotected sex and getting into trouble with the authorities. In addition, bingers are more likely to engage in dangerous acts such as driving while drunk than nonbinging drinkers. Drunk driving is a major cause of car accidents and many young people have lost their lives because of it (Nelson and Wechsler 290). Some of the beliefs about the benefits of binge drinking among college students include the idea that by binge drinking, one can get more sexual opportunities. On the contrary, binge drinking only serves to make bingers behave irresponsibly and engage in risky sexual behaviours such as unplanned or unprotected sex. Consequently, some may contract STIs and HIV/AIDS which is a very high price to pay for being irresponsible. Unwanted pregnancy is another possible outcome of binge drinking which adds to the social burden and compromises the studies of the affected student. Contrary to the notion that binge drinking helps to relieve stress, one of its notable consequences has been the increased risk of committing suicide among college studen ts. Given that 67% of suicide incidences in colleges result from alcohol abuse, the idea that binge drinking causes relaxation is a nonstarter (Wechsler). The health consequences associated with binge drinking are severe. For instance, liver cancer is a fatal illness which can lead to death if not treated early. Another terrible consequence of binge drinking is alcohol poisoning which is a health condition that is not reversible once it occurs. This is a fact which is contrary to what people believe that alcohol poisoning can be reversed by drinking black coffee, walking, sleeping, or taking a cold bath. Time is the only factor that can determine whether the condition will get better or worse. However, due to the high level of alcohol in the blood, there may be no time for the alcohol level to decrease. Instead, the increase in blood alcohol level may continue even after quitting drinking. Consequently, death can result from interruption of breathing functions or the patient may choke on his/her vomit while unconscious (Do You Understand Binge Drinking?). Binge drinking causes students to be left behind in school work and academic performance of binge drinkers is rendered poor. For instance, due to hangovers and disorientation that comes with excessive drinking, students often fail to complete their assignments or to attend lectures. Consequently, their grades continue to deteriorate and their academic life may become a nightmare (Hensley). Such outcomes are contrary to the notion among young binge drinkers that they have the ability to control the effects of excessive drinking. The fact is that the consequences of binge drinking are stronger than one may try to imagine and many students only regret later when it is too late. The second hand effects of binge drinking are also real and come in the form of insults, sleepless nights, unwanted sex advance, arguments, and a ssaults (Wechsler). From this discussion, it leaves no doubt that binge drinking is highly prevalent on college campuses, something that has been contributed by different factors. This is supported by the evidence of many studies showing that despite the national drinking age being increased to 21, binge drinking especially among female students has increased. The consequences of binge drinking are detrimental. This has been witnessed in the form of the escalating cases of road accidents which has cost many lives of college students. Despite the belief among many college students that alcohol consumption enhances social interaction and sex appeal, binge drinking results in quarrels, arguments, and risky sexual behavior. In addition, students who binge drink have often found themselves in trouble with authorities. Poor academic performance due to inability to focus is a big problem among binge drinkers. Contrary to the belief that alcohol releases stress, statistics have proved otherwise. In fact, incidences of suicide have been on the rise among binge drinkers. The notion among binge drinkers that they are able to control the impacts of alcohol is a nonstarter given the high incidences of rape, assault, and vandalism among college students who binge drink. Regarding the culture of drinking in most colleges, this is something that bingers lean on as an excuse for their behavior. Issues of autonomy and the urge to identify with particular groups though real only imply that individual students must make prudent choices amidst the pressure. It all has to start by correcting the misconceptions and wrong attitudes among college students. Nevertheless, binge drinking remains a nagging issue whose consequences are a threat to many generations. Annotated Bibliography 1. Binge Drinking. n.d. Web 25 Nov 2011 . This article presents an argument regarding the way binge drinking has been defined by researchers and helps the reader to understand the controversy surrounding what actually amounts to binge drinking. It acknowledges that binge drinking is characterized by repeated intoxication with alcohol which makes a person become careless and abandon his/her responsibilities. In this case, it is useful in this research paper in terms of shedding light on what amounts to binge drinking and the possible consequences. It also alludes to the fact that binge drinking is still prevalent on college campuses. However, it points out that most of the research results about binge drinking on colleges have not reflected the real picture of the situation. 2. DeSimone, Jeff. Binge Drinking and Risky Sex among College Students. 2010. Web 25 Nov 2011 . This article is useful in this research to the extent of addressing one of the main consequences of binge drinking; risky sexual behaviour. The information in the article is presented in form of a report based on research aimed at finding out the relationship between binge drinking and risky sexual behaviour among college students aged between 18 and 24 years. Its findings that binge drinking increases promiscuity and inability to opt for safer sex such as condom use help to build on the paper’s argument. However, it fails to recognize other numerous negative consequences of binge drinking besides risky sexual behaviour. 3. Dietz, Christine M. â€Å"Development of Binge Drinking Behavior in College Students: A Developmental Analysis.† Graduate Journal of Counseling Psychology (2008): 1(1), pp. 86-96. The journal presents valuable information on the factors that influence college students to engage in binge drinking. It extensively addresses the culture of drinking in most colleges which many students lean on as an excuse for intoxicating themselves with alcohol. In addition, the journal discusses the developmental, cognitive, and environmental factors that play a big influential role in binge drinking. The information in the journal is quite useful in this research paper as it presents a broad picture of what has led to the high prevalence of binge drinking on college campuses. However, it falls short of addressing the details of the consequences of binge drinking. 4. Do You Understand Binge Drinking? 2011. Web 25 Nov 2011 . This is an article that explores in a brief but precise manner, what binge drinking is, the myth surrounding binge drinking, and the main health consequences of binge drinking. It helps to build the argument that contrary to what many college students perceive as being invincible to harm, binge drinking is a monster that induces slow death regardless of age. 5. Hensley, Laura G. â€Å"College Student Binge Drinking: Implications for a Constructivist Approach to College Counseling.† Journal of College Counseling (2 001): Vol 4. The journal covers the most fundamental elements presented in this research paper in the form of an argument. It begins by explaining the prevalence of binge drinking and the factors causing this trend such as students joining Greek societies and succumbing to peer pressure. It then highlights the behavioural, health, and academic negative consequences that result from binge drinking. Though the information is useful in building an argument, the journal presents it in form of a report or literature review. 6. Hope, Debra A and Lindsay S Ham. â€Å"College students and problematic drinking: A review of the literature.† Clinical Psychology Review (2003): Vol 23, pp. 719-759. This journal review explores the problem of excessive drinking among college students by citing the findings of a number of studies that have been conducted in the past. It acknowledges the importance of considering frequency and quantity when defining binge drinking. Besides highlighting the consequences of binge drinking, it also explores other aspects such as gender difference in the likelihood of excessive drink ing. Nevertheless, it contributes to the research paper since it also addresses factors such as sensation seeking, personality and environmental factors, and cognitive processes as influencing college students to engage in binge drinking. 7. Krock, Becca. Higher drinking age lowers binge drinking for all except college students. 2009. Web 25 Nov 2011 . The article presents important findings from a recent study which revealed that though the national drinking age was set at 21 and has remained so since 1984, the effects on the level of binge drinking among college students have not been significant. However, the article points out that a major decline in the prevalence of binge drinking among teenagers has been noted. The article is relevant to the research paper since it helps the reader to see that altering the drinking age is not enough to curb the issue at hand. The main idea in the article is that since most college students are already 21 years and above, it’s legal for them to drink and the situation is exacerbated by other factors. 8. Nelson, Toben F and Henry Wechsler. â€Å"Binge Drinking and the American College Student: What’s Five Drink?† Psychology of Addictive Behaviours (2001): 15(4), pp. 287-291. The journal article discusses the importance of the clinical five/four measure of binge drinking in evaluating its various consequences. By citing findings about the consequences of binge drinking among college students, the article helps to build the argument presented in this paper. The article notes that there is a huge difference in the severity of binge-drinking consequences between bingers and non-bingers. However, the article does not address the fundamental factors that influence students to engage in binge drinking. 9. Turrisi, Rob, Kimberly A Wiersma and Kelli K Hughes. â€Å"Binge-Drinking-Related Consequences in College Students: Role of Drinking Beliefs and Mother-Teen Communications.† Psychology of Addictive Behaviors (2000): 14(4), 342-355. The information presented in this journal article is highly relevant to the argument since it not only focuses on the false beliefs about alcohol among college students but also the relationship between these beliefs and the consequences. For instance, the article asserts the findings that a direct relationship exists between drinking beliefs and binge-drinking consequences. However, there is no direct relationship between drinking beliefs and consequences when it comes to health matters and physical risk. Overall, the article helps the reader to understand the phenomenon of binge drinking in terms of why students engage in it and the difference in the nature of consequences expected by bingers and the actual consequences. 10. Wechsler, Henry. Binge Drinking on America’s College Campuses. 2009. Web 25 Nov 2011 . In this article, the question of binge drinking is discussed in light of its prevalence which according to the article has remained relatively steady. At the same time, the article notes that more dangerous forms of binge drinking have been on the rise. The far-reaching consequences of binge drinking including alcohol poisoning, poor academic performance, vandalism of property, and physical harm have been highlighted. It helps to underscore the fact that by believing that they are able to control the effects of alcohol, many college students have only predisposed themselves to harm.