Functionalist View on Same-Sex Families Essay - 1162 Words

Functionalist View on Same-Sex Families What is Functionalism? Functionalism is the belief that members of society form relationships with each other through rules and regulations i.e. the law. They also believe society is based on a consensus and there is no time for conflict, although it is acknowledged but is seen as only a temporary disturbance, which can be resolved. They believe it is the basis of social life without it there would be conflict and disorder. Society is seen like the human body, institutions within society playing a significant role to ensure its upkeep like schools. These institutions are what influence societies members on social behaviour. They see the family as how†¦show more content†¦according to the beliefs of the New Right. So therefore from a functionalists point of view same-sex relationships are what theyd call a temporary disturbance. So their solution is to have it challenged through the legal system. What is the traditional family then? The traditional family is seen as the basis of a nuclear unit, mum, dad and kids! So how do we define a family in the 21st Century? There are still a lot of families all over the world that conforms to what society expects. But there is a rise in alternative families. So, in what we call the real world a family can be defined as a range of social, cultural, economic and symbolic meanings. There are several variations on what a family could be; it doesnt always follow the basic nuclear family. I think the definition a 21st Century family would be: A household in which 1 or 2 adults who have a loving and committed relationship raise their children. How does society treat the underclass? In todays society same-sex couples are becoming more and more common, and they contribute just as much to society as the average heterosexual couple. So why is it so hard for same-sex families to live like everyone else? Because society disapproves. During my research on theShow MoreRelatedAssess the Functionalist View of the Family.1031 Words   |  5 Pages‘Assess the functionalist view of the family?’ Functionalist looks at society on a macro level. It is a consensus theory and structuralists prefer to use functionalism as it agrees with their ideals and models and they prefer to look at society as a whole. Functionalists are interested in studying what family is most functional. This essay will assess how functionalists view point of the family by exploring Murdock, Comte, Parsons and Durkheim, the founder of functionalism, ideas and evaluatingRead MoreFunctionalist Perspective On Society As A Macro Institution1056 Words   |  5 PagesThe functionalist perspective In this essay I will outline and evaluate the functionalist perspective. This will include exploring the origins of the perspective, while explaining and evaluating how functionalists see society as a macro institution, rather than its many constituent parts. Further to this I will explore how functionalists deem the way society should be maintained and organised to maintain a functionalist’s ideal society. The consensus perspective is predominantly concerned with theRead MoreOutline and Evaluate Functionalist Views of the Role of the Family in Society.1570 Words   |  7 PagesOutline and evaluate Functionalist views of the role of the family in society. [33 marks] Functionalism is a structuralist theory; this meaning that it sees social structure (the social organisation of society) as more important than individuals. Functionalist sociologists believe that people have a range of basic needs that must be met if society is to run smoothly. Different groups and individuals in society are important because they perform certain functions which meet societys needs. 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Marxists and Functionalists opinions are completely contrasted,Read MoreAssess the Contribution of Functionalist Sociologist to Our Understanding of the Family701 Words   |  3 Pagescontribution of functionalist sociologist to our understanding of the family Functionalists believe that society is based on a value consensus into which society socialises its members, which enables to cooperate harmoniously and meet society’s needs and goals. Functionalist’s sees that society is made up of a range of different sub-systems which depend on each other, and that society needs these functions or order for survival and is vital towards society. Functionalists see the family as a very importantRead MoreAssess the View That the Nuclear Family Functions to Benefit All It Members and Society of a Whole1216 Words   |  5 PagesAssess the view that the nuclear family functions to benefit all its members and society as a whole. A nuclear family is universal and is defined as a two generational grouping; consisting of a father, mother and their children, all living in the same household. The idea of the nuclear family was first noticed in Western Europe in 17th century. The concept that narrowly defines a nuclear family is essential to the stability in modern society and has been promoted by modern social conservatives inRead MoreSocial Policy Essay1105 Words   |  5 PagesExamine the way in which laws and social policies affect family life From the 19th Century onwards the government have introduced different social policies in attempt to shape family life in Britain, to make it better for all family members, rather than only focusing on the traditional patriarchal Nuclear family. In 1963 the equal Pay Act was introduced, meaning that pay based on sex was abolished and men and women became more equal. This social policy created a higher standard of living as bothRead MoreOutline and evaluate the view that families in the UK are increasingly diverse (33)1467 Words   |  6 Pagesthe view that families in the UK are increasingly diverse (33) Families are becoming increasingly diverse in the UK because of changing norms and values in society. Postmodernists highlight that people are free to choose the family type that suits them best therefore allowing for harmonious relationships in society. On the other hand Functionalists are against family diversity and argue that a family that does not fit the nuclear model creates instability. A traditional view of the family is heldRead MoreFunctionalist View Of The Family1473 Words   |  6 Pagesthe family as it was so functional. He argued there were four essential functions, without these society would not survive: sexual, reproductive, economic and education. Without sex and reproduction there would be no new members, without economic and education, the family providing for its members, the young socialised to norms and values, cultures would not exist. In the absence of this human society would cease (Haralambos and Holborn, 2008). 83 Evaluate the functionalist view of the family by referringRead MoreFunctionalist View of the Family1317 Words   |  6 Pagesusefulness of the functionalist view for an understanding of the family today? Functionalism is a structural theory. In functionalism, social institutes like families are the key parts of the structure/system. These institutions are seen as working in an integrated way that keeps society in a state of consensus. Functionalists stress the positive role of a family for society and its members. They argue that the families’ role is universal and functional. A famous functionalist, called Murdock believed

Advantages and Disadvantages of Genetic Engineering Essay Free Essays

string(83) " It is possible to alter the genetics of wheat plants to grow insulin for example\." Genetic Engineering: Advantages and Disadvantages essay. During the latter stage stages of the 20th century, man harnessed the power of the atom, and not long after, soon realised the power of genes. Genetic engineering is going to become a very mainstream part of our lives sooner or later, because there are so many possibilities advantages (and disadvantages) involved. We will write a custom essay sample on Advantages and Disadvantages of Genetic Engineering Essay or any similar topic only for you Order Now Here are just some of the advantages : Disease could be prevented by detecting people/plants/animals that are genetically prone to certain hereditary diseases, and preparing for the inevitable. Also, infectious diseases can be treated by implanting genes that code for antiviral proteins specific to each antigen. Animals and plants can be ‘tailor made’ to show desirable characteristics. Genes could also be manipulated in trees for example, to absorb more CO2 and reduce the threat of global warming. Genetic Engineering could increase genetic diversity, and produce more variant alleles which could also be crossed over and implanted into other species. It is possible to alter the genetics of wheat plants to grow insulin for example. You read "Advantages and Disadvantages of Genetic Engineering Essay" in category "Essay examples" Of course there are two sides to the coin, here are some possible eventualities and disadvantages. Nature is an extremely complex inter-related chain consisting of many species linked in the food chain. Some scientists believe that introducing genetically modified genes may have an irreversible effect with consequences yet unknown. Genetic engineering borderlines on many moral issues, particularly involving religion, which questions whether man has the right to manipulate the laws and course of nature. Genetic engineering may be one of the greatest breakthroughs in recent istory alongside the discovery of the atom and space flight, however, with the above eventualities and facts above in hand, governments have produced legislation to control what sort of experiments are done involving genetic engineering. In the UK there are strict laws prohibiting any experiments involving the cloning of humans. However, over the years here are some of the experimental ‘breakthroughs’ made possible by genetic engineering. At the Roslin Institute in Scotland, scientists successfully cloned an exact copy of a sheep, named ‘Dolly’. This was the first successful cloning of an animal, and most likely the first occurrence of two organisms being genetically identical. Note : Recently the sheep’s health has deteriorated detrimentally Scientists successfully manipulated the genetic sequence of a rat to grow a human ear on its back. (Unusual, but for the purpose of reproducing human organs for medical purposes) Most controversially, and maybe due Essay topic: advantages and disadvantages of genetic engineering. Discuss The development of genetic engineering has increased notably in the last few years. Some people support the investment in this field whereas others are against to. In this essay I shall delve into both sides before forming an opinion. Genetic engineering is the process of manipulating the genes of an organism. People supporting it use argue that for instance farmers could have crops more resistant to insects and diseases, and many genetically modified crops can grow faster. These advantages can be extremely positive for food production in developing nations where people starve. Faster growing cereals, fruits and vegetables would mean more profit. Moreover, some medicines and vaccines are obtained throw genetic engineering process. An important breakthrough that genetic engineering can bring to society is that some inherited diseases would no longer exist. Some genes can be modified before a baby is born improving its life expectancy. It could be said then that genetic engineering might cure some diseases. However there are ethical concerns about it use. Some ecologists warn about the disaster consequences to the Earth. They say that genetically modified crops can affect seriously whole ecosystems as the food chain can be broken if crops are more resistant to predators. Furthermore, some people are strongly against to human genetic engineering as parents might want to choose their children’s characteristics. They support this argument saying that it would be unnatural and in some religions would be unacceptable. Society an human evolution would change completely. To sum up, both sides have strong arguments to support their opinions. As far as my opinion is concerned genetic engineering can bring to humans longer and healthier lives. However there is a thin line between what is ethical and what not What are the disadvantages of genetic engineering? * 5 years ago Best Answer  Ã¢â‚¬â€œ Chosen by Voters 1. probably it would be costly 2. a single mistake has devastating repercussions 3. it borders on the issue of ethics and morality 4. an increasing demand for genetic modification which effetively increases discontentment for the self or for the original genetic configuration of an organism 5. prospect of creating new species might create natural imbalances especially on the habitats and feeding habits of other animals (by creating a new species, competition might arise, or it might be a predator to a prey who are already endangered, or for its own survival, it might need to destroy the habitats of others) 6. nexpected but undetected mutations can generally alter the future in unpleasant ways. What are the advantages and disadvantages of genetic engineering? Answer: advantages: 1. Disease could be prevented by detecting people/plants/animals that are genetically prone to certain hereditary diseases, and preparing for the inevitable. Also, infectious diseases can be treated by implanting genes that code for antiviral proteins specific to each antigen. 2. Another of genetic engineering is that diseases could be prevented by detecting people that are genetically prone to certain hereditary diseases, and preparing for he inevitable. As well as preventing disease, with genetic engineering infectious diseases can be treated by implanting genes that code for antiviral proteins specific to each antigen 3. Animals and plants can be ‘tailor made’ to show desirable characteristics. Genes could also be manipulated in trees for example, to absorb more CO2 and reduce the threat of global warming. 4. Genetic Engineering could increase genetic diversity, and produce more variant alleles which could also be crossed over and implanted into other species. It is possible to alter the genetics of wheat plants to grow insulin for example. 5. Another advantage of genetic engineering is that animals and plants can be made to have desirable characteristics which could help solve some of the world’s problems. For example in trees, genes could be manipulated to absorb more carbon dioxide. This would help reduce global warming, and thus solve one of the biggest problems earth faces. Disadvantages: 1. Nature is an extremely complex inter-related chain consisting of many species linked in the food chain. Some scientists believe that introducing genetically modified genes may have an irreversible effect with consequences yet unknown. 2.Genetic engineering borderlines on many moral issues, particularly involving religion, which questions whether man has the right to manipulate the laws and course of nature. 3. Another reason why people think that using genetically modified crops and plants is a disadvantage is that they think it will increase our reliance on pesticides, which have a harmful effect on the environment. 4. Another disadvantage of Genetic Engineering is Genetic engineering borderlines on many moral issues, particularly involving religion, which questions whether man has the right to manipulate the laws and course of nature. Also it brings into question Darwin’s theory of â€Å"the survival of the fittest†, if this theory has worked over the last 20 centuries , why change it? †¦ experimental ‘breakthroughs’ made possible by genetic engineering. 1. At the Roslin Institute in Scotland, scientists successfully cloned an exact copy of a sheep, named ‘Dolly’. This was the first successful cloning of an animal, and most likely the first occurrence of two organisms being genetically identical. Note : Recently the sheep’s health has deteriorated detrimentally 2. Scientists successfully manipulated the genetic sequence of a rat to grow a human ear on its back. Unusual, but for the purpose of reproducing human organs for medical purposes)   Most controversially, and maybe due to more liberal laws, an American scientist is currently conducting tests to clone himself. Genetic Engineering Advantages ; Disadvantages During the latter stage stages of the 20th century, man harnessed the power of the atom, and not long after, soon realised the power of genes. Genetic engineering is going to become a very mainstream part of our lives sooner or later, because there are so many possibilities advantages (and disadvantages) involved. Here are just some of the advantages : * Disease could be prevented by detecting people/plants/animals that are genetically prone to certain  hereditary  diseases, and preparing for the inevitable. Also, infectious diseases can be treated by implanting genes that code for antiviral proteins specific to each antigen. * Animals and plants can be ‘tailor made’ to show desirable characteristics. Genes could also be manipulated in trees for example, to absorb more CO2  and reduce the threat of global warming. Genetic Engineering could increase genetic diversity, and produce more variant alleles which could also be crossed over and implanted into other species. It is possible to alter the genetics of wheat plants to grow insulin for example. Of course there are two sides to the coin, here are some possible eventualities and disadvantages. * Nature is an extremely complex inter-related chain consisting of many species linked in the food chain. Some scientists believe that introducing genetically modified genes may have an irreversible effect with consequences yet  unknown. Genetic engineering borderlines on many moral issues, particularly involving religion, which questions whether man has the right to manipulate the laws and course of nature. Genetic engineering may be one of the greatest breakthroughs in recent history alongside the discovery of the atom and space flight, however, with the above eventualities and facts above in hand, governments have produced legislation to control what sort of experiments are done involving genetic engineering. In the UK there are strict laws prohibiting any experiments involving the cloning of humans. However, over the years here are some of the experimental ‘breakthroughs’ made possible by genetic engineering. * At the Roslin Institute in Scotland, scientists successfully cloned an exact copy of a sheep, named ‘Dolly’. This was the first successful cloning of an animal, and most likely the first occurrence of two organisms being genetically identical. Note : Recently the sheep’s health has deteriorated detrimentally * Scientists successfully manipulated the genetic sequence of a rat to grow a human ear on its back. Unusual, but for the purpose of reproducing human organs for medical purposes) * Most controversially, and maybe due to more liberal laws, an American scientist is currently conducting tests to clone himself. Genetic engineering has been impossible until recent times due to the complex and microscopic nature of DNA and its component nucleotides. Through progressive studies, more and more in this area is being made possible, with the above examples only showing some of the potential that genetic engineering shows. For us to understand chromosomes and DNA more clearly, they can be mapped for future reference. More simplistic organisms such as fruit fly (Drosophila) have been chromosome mapped due to their simplistic nature meaning they will require less genes to operate. At present, a task named the Human Genome Project is mapping the human genome, and should be completed in the next ten years. The process of genetic engineering involves splicing an area of a chromosome, a gene, that controls a certain characteristic of the body. The enzyme endonuclease is used to split a DNA sequence and split the gene from the rest of the chromosome. For example, this gene may be programmed to produce an antiviral protein. This gene is removed and can be placed into another organism. For example, it can be placed into a bacteria, where it is sealed into the DNA chain using ligase. When the chromosome is once again sealed, the bacteria is now effectively re-programmed to replicate this new antiviral protein. The bacteria can continue to live a healthy life, though genetic engineering and human intervention has actively manipulated what the bacteria actually is. No doubt there are advantages and disadvantages, and this whole subject area will become more prominent over time. The next page returns the more natural circumstances of genetic diversity. Genetic Engineering in Humans Science is a fascinating subject with unthinkable power. Man, the greatest creation of God and a scientific marvel, has developed the ability to genetically modify and create ‘near perfect’ life. The term genetic engineering was first used in Dragon’s Island, a science fiction novel by Jack Williamson in 1951. With the discovery of ‘Deoxyribonucleic Acid’ or mitochondrial DNA by James Watson and Francis Crick, this fictional plot started to turn into a reality. Watson and Crick, with their experiments, could prove that DNA was the genetic material that was transferred generation to generation, with genetic information. This genetic information determined all the characteristics of a living being. The tiny, microscopic DNA contained all the genetic information related to the person, like the color of the eyes, the hair, skin tone, height, weight, IQ, EQ, diseases, disorders, etc. and even be able to determine a smile or the shape of nose. This blueprint of life is the most important ingredient of genetic engineering. Genetic engineering is carried out using five steps, that are: Gene of interest is isolated Transfer vector is inserted into the genes The vector is transferred into the organism that is to be modified The cells of an organism are transformed The last step involves selection of successfully genetically modified organisms (GMO) from those who have failed to be modified. This biotechnology was first applied to produce synthetic human insulin. This technology was gradually used to apply to a number of vaccines and drugs, that would prove to be beneficial to the human race. It was applied to plants to produce genetically modified foods, with higher resistance to infections and high nutritional values. With the advancement in technologies and major breakthroughs in genetic engineering, more and more scientists working for private and government companies are spending time experimenting with the human genes. The completion of the Human Genome Project, in 2006, has given a major opening to medical companies, to carry out experiments and genetic tests using genetic engineering. ADVANTAGES of Human Genetic Engineering It could help prevent life-threatening and incurable diseases like cancer, Alzheimer’s disease, even HIV/AIDS. There are cases like cardiomyopathy or susceptibility to viruses, that can be overcome with the help of this technology. Better drugs could be produced that are disease or gene specific and attack the specific genetic mutation in an individual, to help over come a disease or disorder. Many people want to live a longer, healthier life or are just afraid of death. Such people with a love of life, can place their bets on it to help them live longer. It is possible to increase the average life span of an individual to 100-150 years. And not just a longer life, but a healthy, long life, free from diseases and disorders. Although this may take a bit longer to achieve, but is does not seem impossible any longer. Women have a craze to look young and maintain their beauty for all eternity. The benefits may make it possible to slow down or reverse certain cellular metabolism, that may be able fulfill this desire to remain ‘forever young’ for many dreamers in the near future. You may have heard of designer clothes, designer bags, designer shoes and even a designer nose. But have you heard of designer babies? Yes, designer babies are possible to be produced with its help in humans. Parents can choose the characteristics of their babies, like blond with blue eyes, high IQ, fair skin, etc. It may even be possible to choose the talent in your favorite idol to be manufactured (pun intended! ) in your baby, for example, a singer like Elvis Presley or maybe a great dancer like Michael Jackson. No, I am not joking, this is all possible with a bit of genetic engineering, within the blueprint of life – DNA. One could even try to create super-humans by incorporating specific features of certain animals. For example, one could have super-sharp vision like the hawk or could outrun a cheetah. One could create a ‘Superman’ like human who is indestructible. Do you remember ‘Dolly Sheep’? This was a genetically modified, cloned sheep that is now dead for over 6 years. This world-famous sheep was cloned using the cell from the mammary gland of another sheep. Cloning, its another aspect can also be possible. There are many ethical issues of cloning and it is considered illegal by many governments around the world. It is a crime to clone humans now, but may be in our quest to produce the perfect beings, cloning will soon become a part of life. These are a few advantages of genetic engineering in humans. But as every coin has two sides, there are many disadvantages that cannot be overlooked. Disadvantages of Human Genetic Engineering Under the pretext of producing a cure for diseases and hereditary disorders, many researchers carry out experiments on genetically modifying humans. It can prove to be a bane if: In the pursuit of producing babies without any genetic defects or hereditary disorders, we may end up producing super humans. Just as the example I mentioned in the beginning of my article, we may have a line of humans that may spell doom to those who are not genetically modified. Smarter humans means, larger brains, that may lead to babies with larger heads that have trouble passing through the birth canal of their mothers. This may cause trouble during birth and a rise in cesarean. Long life could lead to population problems. There may be stress on the natural resources and less living space. Although, you may live free of diseases, you may have a fight for survival for securing the basic necessities. Just like in the movie Gattaca, there may be a division between genetically engineered humans and those that are normal (just imagine, begin normal may prove to be curse in the future! ). People will no longer be discriminated on the basis of race, religion or creed, but actually on their genes! Human cloning may create problems of copies of men moving about freely around the world. If your clone turns out to be the one with a criminal streak, you may end up in jail for a crime committed by your clone. It is possible, if you can’t prove your innocence. Imagine someone else taking over your life, family, work, etc! The problem faced by many developing countries today, is female infanticide. It may help stop this cruel and barbaric custom of killing the innocent girl child. You may think this is an advantage, I say otherwise. It may help such narrow-minded, biased parents to actually choose the gender of the child. Therefore, more parents opting for a male child over a girl child. Thus, directly bringing an end to girl child killing as there will be no birth of the girl child! The idea of ‘Superman’ may seem tantalizing, but its consequences may be very dangerous. Imagine a person who is virtually indestructible, may carry out crimes and becomes a danger to mankind. I can go on and on regarding the benefits of genetic engineering in humans, like end of hunger, no disease, cure for all ailments, long life, ageless beauty, super intelligent humans, etc. But, one should always give a second thought to all the disadvantages listed. It is often said, man should not attempt to ‘play God’. That’s correct, but if God has bestowed us the power to make some beneficial changes to his creations, then we should surely do so wisely. Genetic engineers have turned into modern-day alchemists, who are searching for the ultimate elixir of life, to produce the genetically modified, perfect human. This precious knowledge is being exploited by greedy men, who are using it just to earn more money. Nothing is bad if exploited within limits. When we harness our present, we should keep in mind all the possible effects it will have on our future. We may not be alive to view the beauty and the ugliness of the future, but our beloved children may be facing the consequences. How to cite Advantages and Disadvantages of Genetic Engineering Essay, Essay examples

Assurance Services Guidelines and Procedures

Question: Discuss about the Assurance Services Guidelines and Procedures. Answer: Introduction: ASA-700 Forming an Opinion and Reporting on a Financial Report is framed by the AUASB and is framed in the context of general purpose financial statements of companies. It lays down the manner in which auditors form their opinion on the financial statements of the company and the manner in which auditors are held responsible for forming an opinion on the financial report. ASA 700 covers the form and the content of the independent auditors report and expresses he auditors unmodified opinion on financial statements of the company. This standard ensures the companys compliance with the appropriate financial reporting framework. Auditors modified opinion is now covered under a different standard, i.e. ASA 705. This accounting standard brings about consistency and thereby improves credibility of the financial audit report. ASA 700 deals only with unmodified auditors opinion. The auditor shall be obliged to form an unmodified opinion when he concludes that the financial statements are prepared, in all material respects, as per the applicable financial reporting framework. The auditor is obliged to obtain some reasonable assurance that the financial statements are free from any present or potential misstatements. Misstatements may arise either due to frauds or errors. The different types of audit opinion that may be provided in the audit report are Qualified opinion, Adverse opinion and Disclaimer. If the auditor on acceptance of the audit engagement finds that the management has imposed some scope limitation which restrains the auditor from an efficient and effective conduct of audit, then, such a limitation shall result in a qualified opinion or disclaimer. Also, if such limitation is discussed by the auditor from those charged with governance, and the management refuses to alter the same, then, the auditor should ascertain whether he is able to obtain sufficient and appropriate audit evidence and analyze the possible effect of such misstatements on the financial statements. If such effect is material, but, not pervasive, then the auditor shall give a qualified opinion but, if such effect of material misstatement on the financial statements is material and pervasive, then, he should immediately resign if possible or communicate with those charge d with governance. In case of a disclaimer of opinion, the auditor should clearly state in his audit report that he has failed to obtain sufficient and appropriate evidence for the complete conduct of the audit, which imposes a limitation on the scope of the audit. In case of a qualified or adverse opinion, the auditor is required to state that he has obtained all the required information and obtained all the appropriate evidences for conduct of the audit. The company, as the question states relies mainly on the bank overdraft for repayment of all its debts. The company seems to be very reliant on the bank loan and as a result the bank may be very reluctant to offer any further financial assistance to the firm. It shall therefore be very crucial for the auditor to obtain the detailed balance statements of the bank loans and overdrafts taken by the company as it may considerably affect the going concern principle of the firm. Due to an excess of the firms future obligations over the present and probable cash inflows, the liabilities of the firm would exceed the current receivables of the firm, and this may lead the company into liquidation. In such a case, when the firm follows the going concern assumption but there exists a material uncertainty that the firm may not be able to carry on its business operations in the foreseeable future, then, the firm should compulsorily make adequate disclosures in this regard. It is then the auditors responsibility to consider the adequacy of the disclosures and form his opinion accordingly. If the disclosures are found adequate, the auditor should give a modified opinion by including a paragraph on emphasis of matter. But, if these disclosures are found inadequate and the management refuses to alter the disclosures, then, the audit opinion would be qualified or adverse. The local company stated in the question is a subsidiary of an Australian company, which follows Last in first out (LIFO) method of stock valuation rather than First in first out (FIFO) method required by the Australian laws. Since the parent company is an American company, so, it is very reasonable for the subsidiary to value its stock on the basis of LIFO method, for convenience in maintaining the quantitative details of the stock and also its consolidated financial statements. Also, the difference between the stock valuation in both the LIFO and FIFO methods materially affect only the inventory and not rest of the financial statements. Hence, the effect of such stock valuation is not material for the financial statements and hence, there arises no question of its pervasiveness. Hence, the auditor shall form a modified opinion including a separate paragraph stating the emphasis of matter. As per IAS 16 Property, plant equipment, the fixed assets of a company should either be valued at its cost less accumulated depreciation, or, its revalued amount. In the given case, the Victorian manufacturing company records its factories at market values less accumulated depreciation, which does not comply with IAS 16 requirements. Hence, such a recognition in the financial statements deviate from the international accounting standards laid down by the relevant authority. If the directors believed that the market prices were quite stable over the five years, then, the difference between the cost and the market value should have been recorded as revaluation profits or loss and it shall have effect on the profit and loss account of the company. This recognition of the factories by the Victorian manufacturing company is material and pervasive and hence, the auditor should form a modified opinion in the audit report. The auditor should communicate about the matter with those charged with governance and if the management agrees to make the desired changes, he should give a qualified opinion, else, an adverse opinion must be given. In the given case of Adel Manufacturing Company, the factory foreman interviews the applicants alone and then determines his eligibility to join the company as a worker. In such a case, the sole responsibility of the appointment of workers is given to the foreman who may be prejudicial in selection of the workers. He might consider his personal benefits ahead of the companys objectives and goals. So, while setting up a recruitment channel, the sole responsibility should not be given to one particular individual, rather a group of individuals representing different levels of the management. This would ensure a fair and unbiased recruitment process. Moreover, after the hiring of the worker is completed, the income tax installment declaration form is also handed over by the new worker to the foreman. In such a case, the foreman becomes the sole responsible person for both the recruitment process as well as post recruitment activities. But, these two activities should be handled over by separate individuals, so as to avoid any chances of misstatements in the nature of frauds as well as errors. Once the declaration forms are submitted, the foreman manually writes the hourly rates of the workers. Firstly, foreman should not be shouldered with the entire responsibility of the selection and recruitment of workers and the hourly wages of the workers should be specified and noted by personnel, higher in post than the foreman. Also, manually writing the hourly wages attracts higher degrees of misstatements both due to errors and frauds and hence, electronic typing of such sensitive details should be encouraged. After the completion of the above mentioned formalities, the individual workers themselves take their timesheets and record their work timings, which attract higher degree of fraud by the workers. Hence, there should be a proper reporting authority, who would be in charge of maintaining the time sheets of all the workers, as these would the risks of inaccurate reporting of time by the workers and would minimize the chances of misstatements in the financial statements. Also, the timesheets maintained by the proper reporting authority, should be filled by pen, as pencil filled timesheets could be easily manipulated by the workers. Also, the availability of timesheets openly should be restricted, to prevent any unauthorized use. Furthermore, the company distributes payroll cheques to its workers, which should be replaced with electronic fund transfer, so as to ensure greater safety and security of the payments. There would then be no chances of lost cheques or absentees. Automatic removal of the workers from the payroll in the absence of the timesheet should not be encouraged as the timesheet may have been misplaced either intentionally or unintentionally. Hence, thorough check should be done before removing a worker from the payroll. Lastly, the payroll bank accounts should not be managed by the person preparing the annual tax reports of the company. References ISACA- Serving IT Governance Professionals (2009), IS standards, guidelines and procedures for auditing and control professionals, USA. Gay G, R, Simnett Auditing and assurance services in Australia, McGraw-Hill, revised 5th edition, 2012. Auditing and assurance standards board, Australian auditing standards, Australian government Available: https://www.auasb.gov.au/Pronouncements/Australian-Auditing-Standards.aspx. American Accounting Association , EvansIII, Harry John Australian accounting review. Kimmel, Paul D. , Jerry J. Weygandt and Donald E. Kieso Financial Accounting : Tools for Business Decision Making, 6th ed. Hoboken, 2011. Simeon Solomon, Accounting for audit of property, plant and equipment, Peak professional services, Nigeria Arens, A.A. (2003). Auditing an assurance services: An integrated approach. United States: Addison Wesley Longman. Nicholas M Hodson(2007). Why Auditors Don't Find Fraud. Private Equity, Corporate Governance and the Dynamics of Capital Market Regulation. Lonescu, L. (2009). Internal control and auditing procedures. United States: Addleton Academic Publishers.

Postmodernist View On Consensus Essays - , Term Papers

Postmodernist View On Consensus STELLING : ? In tegenstelling tot wat ze op de reclame ook mogen beweren komt men met een bot en roestig kapmes veel verder dan met een geoliede fijnbesnaard figuurzaagje. ? HOOFDSTUK 1 : Een onbeweegbare beweger : een overzicht van de wereld en wat haar structureert en drijft, waarin met een grote boog rond de sociologie en de filosofie word gegaan. Wereld : beeld van de overwinning van het liberale imperialistische kapitalisme over zijn twee laatste uitdagers : communisme en fascisme Het systeem : creatie van ongelijkheid, roept verschillen in het leven Laat geen vrede toe : maar creert ZEKERHEID door competitie De structuur staat niet bloot aan radicale omverwerping maar aan herziening Werkt volgens de regels van spel met meerdere spelers : het doel van hetspel is altijd winnen waarvoor elke strategie toepasbaar is, zij het binnen de regels. Bij de modernen : in politiek TWEE legitimatieprincipes : god en republiek, ras en universele mens, bij conlict over legitimiteit : OORLOG Bij postmodernen : in de politiek BEHEERSSYSTEMEN. Geen oorlogen maar ingrijpen van politie, niet om legitimeit te ontnemen maar om te dwingen volgens de regels te onderhandelen. Systeem is overal : geen Frasne denkers, amerikaanse droom, engelse bril meer Het systeem dat het best is afgesteld op de ontwikkeling zijn weg heeft gebaand tussen de idealen heen, die onder eigennamen zijn gedomicilieerd. Vroegere vermogen van die idealen was af te leiden aan vermogen om haar gebeid te kunnen mobiliseren en te organiseren. Nu niet meer : Burgers menen vrij te zijn en zijn daarom gemakkelijker te mobiliseren. Tegenwoordig is er superioriteit van kapitalistische democratie, (echter niet omdat ze beter is, maar omdat ze de eeuwigdurende concurrentie tussen toevallig ontstane systemen heeft overwonnen). Dit is dan ook de reden voor de legitimeit van dit systeem, hierop stoelt ze haar prestige : de consensus berust op een FEITELIJKE SITUATIE, een triomf over eeuwenlange politieke expirimenten ER zijn nieuwe waarden : humanitaire hulp, bio ethiek, recht op onderwijs, zelfbeschikkingsrecht voor vrouwen, plicht to hulp aan oude koloniale rijken en oostblok. ? worden nagestreeft BINNEN DE REGELS VAN HET SPEL In zekere zin is dit humanistisch, omdat het systeem rekening houd met de mensen waaruit het is samengesteld, doch omgekeerd eist het systeem dat de mensen zich aanpassen aan de ontwikkeling. Bevoorbeeld dat er niet genoeg arbeid is voor de benodigde goederen, dat producties niet optimaal worden geoptimaliseerd, maar worden gewinstmaximaliseerd, kapitaalvlucht,? Het moderne humanisme van de Verlichting had het natuurlijk niet hierover maar over een gemeenschap fan gelijke en verlichte burgers tot ideaal gesteld, die in vrijheid overleggen over beslissingen die in gemeenschappelijke zaken moeten worden genomen. Het humanisme van het systeem is UTILITARISTISCH, waarvan deze nuttigheid word berekend aan de hand van veronderstelde behoeften : VERONDERSTELD omdat het systeem werkt met onvolledige informatie in de zin dat er een onbeheersbaar toeval is. Je medespelers (of tegenspelers, is nu hetzelfde) is perfect in te schatten ondanks talloze peilingen en statistieken getroost. Het systeem bevorderd deze onzekerheid omdat het niet gesloten is. Het verzekerd slechts de competitie. Deze marge van onzekerheid zorgt er voor dat dissidenten het systeem niet op hun grondvesten laten daveren. Vroeger : strijd voor idealen : (VOLK VRIJHEID PERSOON MENSHEID), dingen die nog niet in het systeem waren toegelaten of werden geschonden Nu : onze rebellie valt het systeem niet meer af : het draagt zelfs bij tot zijn vervolmaking (eerder genoemde correctie) en speelt zich af in de tolerantie van de marge van onzekerheid MARGE DUS NIET TOTALITAIR HOOFDSTUK II : De consensus Het systeem is niet totalitair maar de bosmaaier van de consensus maait elk tegendraadse grassprietje naar de marginaliteit. Een van de hoogste goeden die we kennen is onze vrijheid en onze vrijheid van meningsuiting. De recentste grote crisis rond dit thema weerd mondiaal gevoerd rond het boek De Duivelsverzen. (sorry voor Herman Brusselmans die met zijn schofferingen tegen An Demeulemeester slechts een goede tweede was). Duivelsverzen: -Moslims eisen een totaal verbod op dit boek omdat ze gevrijwaard willen blijven van aantasting van al wat boven hen staat -tegenstanders ontzeggen moslims deze eis in naam van de vrijheid van meningsuiting De opvatting is dus dat vrijwel iedere mening kan gehoord worden, behalve de mening die vind dat niet elke mening gehoord moet worden: de consensus mag dus niet doorbroken worden. VRAAG : is consensus een HOGERE WAARDE die alle andere overstijgt,

Fast Facts About George Bernard Shaws Life and Plays

Fast Facts About George Bernard Shaws Life and Plays George Bernard Shaw is a model to all struggling writers. Throughout his 30s, he wrote five novels – all of them failed. Yet, he did not let that deter him. It was not until 1894, at the age of 38, that his dramatic work made its professional debut. Even then, it took some time before his plays became popular. Although he wrote mostly comedies, Shaw greatly admired the natural realism of Henrik Ibsen. Shaw felt that plays could be used to influence the general population. And since he was filled with ideas, George Bernard Shaw spent the rest of his life writing for the stage, creating over sixty plays. He won a Nobel Prize for Literature for his play The Apple Cart. His cinematic adaptation of Pygmalion also earned him an Academy Award. Born: July 26, 1856Died: November 2nd, 1950 Major Plays: Mrs. Warren’s Profession Man and Superman Major Barbara Saint Joan Pygmalion Heartbreak House Shaw’s most financially successful play was Pygmalion, which was adapted into a popular 1938 motion picture, and then into a Broadway musical smash: My Fair Lady. His plays touch upon a wide variety of social issues: government, oppression, history, war, marriage, women’s rights. It’s hard to say which among his plays is  the most profound. Shaw’s Childhood: Although he spent most of his life in England, George Bernard Shaw was born and raised in Dublin, Ireland. His father was an unsuccessful corn merchant (someone who buys the corn wholesale and then sells the product to retailers). His mother, Lucinda Elizabeth Shaw, was a singer. During Shaw’s adolescence, his mother began an affair with her music teacher, Vandeleur Lee. By many accounts, it seems that the playwright’s father, George Carr Shaw, was ambivalent about his wife’s adultery and her subsequent departure to England. This unusual situation of a sexually magnetic man and woman interacting with an â€Å"odd-man-out† male figure would become common in Shaw’s plays: Candida, Man and Superman, and Pygmalion. His mother, his sister Lucy, and Vandeleur Lee moved to London when Shaw was sixteen years old. He stayed in Ireland working as a clerk until he moved into his mother’s London home in 1876. Having despised the education system of his youth, Shaw took a different academic path – a self-guided one. During his early years in London, he spent hours on end reading books in the citys libraries and museums. George Bernard Shaw: Critic and Social Reformist In the 1880s, Shaw began his career as a professional art and music critic. Writing reviews of operas and symphonies eventually led to his new and more satisfying role as a theater critic. His reviews of London’s plays were witty, insightful, and sometimes painful to playwrights, directors, and actors who did not meet Shaw’s high standards. In addition to the arts, George Bernard Shaw was passionate about politics. He was a member of the Fabian Society, a group in favor of socialist ideals such as socialized health care, minimum wage reform, and the protection of the impoverished masses. Instead of attaining their goals through revolution (violent or otherwise), the Fabian Society sought gradual change from within the existing system of government. Many of the protagonists in Shaw’s plays serve as a mouth-piece for the precepts of the Fabian Society. Shaw’s Love Life: For a good portion of his life, Shaw was a bachelor, much like some of his more comical characters: Jack Tanner and Henry Higgins, in particular. Based on his letters (he wrote thousands of friends, colleagues, and fellow theater-lovers), it seems that Shaw had a devout passion for actresses. He maintained a long, flirtatious correspondence with actress Ellen Terry. It seems that their relationship never evolved beyond mutual fondness. During a serious ailment, Shaw married a wealthy heiress named Charlotte Payne-Townshend. Reportedly, the two were good friends but not sexual partners. Charlotte did not want to have children. Rumor has it, the couple never consummated the relationship. Even after marriage, Shaw continued to have relationships with other women. The most famous of his romances was between him and Beatrice Stella Tanner, one of England’s most popular actresses better known by her married name: Mrs. Patrick Campbell. She starred in several of his plays, including Pygmalion. Their affection for one another is evident in their letters (now published, like many of his other correspondences). The physical nature of their relationship is still up for debate. Shaw’s Corner: If you are ever in England’s small town of Ayot St. Lawrence, be certain to visit Shaw’s Corner. This beautiful manor became the final home of Shaw and his wife. Upon the grounds, you will find a cozy (or should we  say cramped) cottage just big enough for one ambitious writer. In this tiny room, which was designed to rotate to capture as much sunlight as possible, George Bernard Shaw wrote many plays and countless letters. His last major success was In Good King Charles Golden Days, written in 1939, but Shaw kept writing into his 90s. He was full of vitality until the age of 94 when he fractured his leg after falling off a ladder. The injury led to other problems, including a failing bladder and kidney. Finally, Shaw did not seem as interested in staying alive anymore if he could not stay active. When an actress named Eileen OCasey visited him, Shaw discussed his impending death: Well, it will be a new experience, anyway. He died the following day.

A Place I Would Like to Visit

There are a lot of wonderful places I wish to visit. One of the places where I would like to visit is Hollywood. I always wanted to see how the films are made, meet famous actors and actresses and just have a good time. Hollywood is famous for making films there. I like to watch movies and I spend a great amount of my free time watching new and also old films, especially the Hollywood films. While watching the films I like, I always want to know how the director managed to made such wonderful and awesome films, what technologies he or she used, and how the actors performed dangerous stunts. Hollywood seems to be the best place to satisfy my interests in making films. Many famous American actors and actresses have houses in Hollywood. Therefore if I visit this place I will probably have an opportunity to meet them take autographs and even have a talk with them asking them questions. Thus, visiting Los Angeles I will have numerous opportunities of meeting famous figures in cinema industry. Moreover, Los Angeles, where Hollywood is one of the beautiful places in the world. It has a lot of beaches and as it is always hot there, you can spend your time swimming and sunbathing. Hollywood is one of the interesting site s in my dream list. A Place I Would Like to Visit â€Å"Hollywood† There are a lot of wonderful places I wish to visit. One of the places where I would like to visit is Hollywood. I always wanted to see how the films are made, meet famous actors and actresses and just have a good time. Hollywood is famous for making films there. I like to watch movies and I spend a great amount of my free time watching new and also old films, especially the Hollywood films. While watching the films I like, I always want to know how the director managed to made such wonderful and awesome films, what technologies he or she used, and how the actors performed dangerous stunts. Hollywood seems to be the best place to satisfy my interests in making films. Many famous American actors and actresses have houses in Hollywood. Therefore if I visit this place I will probably have an opportunity to meet them take autographs and even have a talk with them asking them questions. Thus, visiting Los Angeles I will have numerous opportunities of meeting famous figures in cinema industry. Moreover, Los Angeles, where Hollywood is one of the beautiful places in the world. It has a lot of beaches and as it is always hot there, you can spend your time swimming and sunbathing. Hollywood is one of the interesting site s in my dream list. A Place I Would Like to Visit â€Å"Hollywood† There are a lot of wonderful places I wish to visit. One of the places where I would like to visit is Hollywood. I always wanted to see how the films are made, meet famous actors and actresses and just have a good time. Hollywood is famous for making films there. I like to watch movies and I spend a great amount of my free time watching new and also old films, especially the Hollywood films. While watching the films I like, I always want to know how the director managed to made such wonderful and awesome films, what technologies he or she used, and how the actors performed dangerous stunts. Hollywood seems to be the best place to satisfy my interests in making films. Many famous American actors and actresses have houses in Hollywood. Therefore if I visit this place I will probably have an opportunity to meet them take autographs and even have a talk with them asking them questions. Thus, visiting Los Angeles I will have numerous opportunities of meeting famous figures in cinema industry. Moreover, Los Angeles, where Hollywood is one of the beautiful places in the world. It has a lot of beaches and as it is always hot there, you can spend your time swimming and sunbathing. Hollywood is one of the interesting site s in my dream list. A Place I Would Like to Visit â€Å"Hollywood† There are a lot of wonderful places I wish to visit. One of the places where I would like to visit is Hollywood. I always wanted to see how the films are made, meet famous actors and actresses and just have a good time. Hollywood is famous for making films there. I like to watch movies and I spend a great amount of my free time watching new and also old films, especially the Hollywood films. While watching the films I like, I always want to know how the director managed to made such wonderful and awesome films, what technologies he or she used, and how the actors performed dangerous stunts. Hollywood seems to be the best place to satisfy my interests in making films. Many famous American actors and actresses have houses in Hollywood. Therefore if I visit this place I will probably have an opportunity to meet them take autographs and even have a talk with them asking them questions. Thus, visiting Los Angeles I will have numerous opportunities of meeting famous figures in cinema industry. Moreover, Los Angeles, where Hollywood is one of the beautiful places in the world. It has a lot of beaches and as it is always hot there, you can spend your time swimming and sunbathing. Hollywood is one of the interesting site s in my dream list.

Sex Education in America Article Example | Topics and Well Written Essays - 1000 words

Sex Education in America - Article Example A better option would indeed be to sit them down and explain to them in moral or practical terms what they need to know about sex. Knowing the stages in the 28 days of ovulation did not benefit that 16 year old pregnant girl in the clinic, but perhaps if that girl who had remarked over hoping child-birth did not hurt as much as sex, had been told how to say no or avoid doing something she clearly never enjoyed doing, she wouldn't be in the position that she currently was. Teachers should sit students down and explain to them the social aspects of teenage pregnancies, explain the possible 'solutions' one relies on when such a situation arises, and explain how none of them are ever really a solution. Furthermore, rather than scaring them away from sex using pregnancy as a tool, students should be educated on sex itself, in practical terms rather than scientific ones. Sex is not a tool to keep someone interested in you, nor is it something to increase intimacy. Rather it is something us ed to express intimacy, and until students know how to do that, it would be like speaking French without actually knowing how to. Furthermore, as that girl in the high school told you Ms. Quindlen, most girls will succumb to intercourse under pressure from their peers or their boyfriends. Perhaps girls should also be taught that there is no need to feel the pressure to keep a friend or a boyfriend who will judge them on their willingness to have sex. Yet we find that none of these issues are ever actually discussed in sex ed classes. Nor is student input ever taken, so that their confusions or queries can be cleared out. Indeed it is possible that, as you, the future or aftermath is such a vague distant matter that the students aren't even aware of their confusion in reference to it. If all that matters is the build-up to the act, they would not find themselves focusing on the ifs, buts, whys and hows of the matter. Perhaps this is because parents are not comfortable with the idea o f sex being taught to their children in such an accepting matter, because idealistic or not, many parents do not want to accept that the idea is relevant to their child. Nonetheless, as their teachers and parents, it is our job to protect our children and educate them on the matter and I do feel that sex education needs to be reconsidered in the way that it is being taught. As for the matter brought up by Ms. Austin, I also completely agree with what you had to say. Indeed as you said, after the revolution of the sixties and the current changing trends, many girls today feel that as they are career-oriented women and not the basic definition of a housewife, home economics and learning how to run a home is not relevant to them. Men on the other hand feel that it's the woman's job to handle a house and they too feel it is not relevant to them. This, in my view, is the basic reason for the decreasing popularity of home economics, and perhaps the rising rate of broken or mismanaged hous eholds. Home economics is essential for anyone hoping to have some form of a household or family, whether it is as a full-time housewife or husband, or as a part-time housewife.

FOUNDATIONS OF BUSINESS LAW Case Study Example | Topics and Well Written Essays - 1500 words

FOUNDATIONS OF BUSINESS LAW - Case Study Example Based on the promise to be made between the parties, contracts can be divided into bilateral and unilateral contracts. Bilateral contracts revolve around both parties ensuring that they fulfill their promises while in unilateral contracts the offeror still has to perform their part of the agreement (it is a promise for and act) (Barker 2005). For a contract to be valid, it needs the parties to have legal capacity, the existence of a purpose of legality, and the parties should have consent and any form of requirements satisfied. The intentions ascribed to any contract intention is very important. The parties to the agreement must intend for the agreement to be legally enforceable. If there is no intention, such an agreement automatically results into no contract (Barker 2005). To decide whether an intention to create legal relations was present, the courts will apply objective tests. The court looks at the conduct of both parties from the perspective of an objective observer and asks whether the parties were behaving in a way that indicates their intention that the agreement be legally enforceable. Traditionally, social, family, and voluntary associations were presumed to have no contractual intentions while commercial or business intentions were presumed to have valid and lawful contractual intentions. Contracts are linked with agreements. An agreement is a meeting of intellectuals and exists when two or several people share an intention or an understanding. Negotiations precede agreements for a given time. Sometimes the conduct of the entities in an agreement can help to deduce the existence of a finalized agreement. With the aforementioned in mind, I and my sisters are not in a contract. Ordering some fish from them was as an act of brotherhood. To add to that, there was no meeting between us and therefore no agreement was reached between us. A contract

Management Essay Example for Free

Management Essay 1) What forces for change are evident at the Oconomo plant? (5) The forces for change that are evident at the Oconomo plant are the callenges dealing with high labor cost. As a result Lamprey is deciding to lower wages from $16 to $1.60 per hour. Also the union and Oconomo are disagreeing with this new change taking place with the wages. 2) Which of the forces in force-field analysis do you think would be more powerful than the other in this situation? Between the two forces I think the Driving Force would be more powerful than the other in this situation. The greatest force that drives the company to expect change is that it’s operating at a high cost and instead of giving returns it’s giving out loses. As a result, the aim of the company is to make changes so that it can appreciate profits in the future. In additional to there being high cost the thing that needs to be understood is that in order for the company to meet its operations it must realize some of the returns from what it has invested. Having invested in the company the managers and shareholders should expect that the company is going to provide sufficient returns which will be shared and at the same time enable the company to stay in the market. There also exist the risks of the competitors who are in the market currently. For the company to make it in the market, it must change its working conditions so that they fit with the current market situation. Another problem is the workers point of refusing to cooperate. The company is planning to reduce the amount of pay it’s going to provide to its workers with a significant drop. This is a great problem which workers are not ready to accept the desired change of the company. Another force for change is that competitors are in the market and of late they have threatened the company from the services and products that they are providing to the society. Quality is one thing that the company should look at so as to retain its market segment else the upcoming companies will outperform the company. 3) What is the primary type of change needed – changing â€Å"things† or changing the â€Å"people and culture†? The primary change that is appropriate at the moment is changing the people and their culture. The reason as to why changing people and culture is of importance to the company is that having changed people all other things will work accordingly. People’s culture is of importance in the way the company operates simply because if the culture or people fit in the objectives of the company then all other things will be in place. People are the main target of any given business set up. This means that in changing anything that is in respect to the company’s operations then the people and their culture is the initial thing that should be taken into consideration. Another thing is that having changed people’s perception competitors will have no say because you would have drove the attentions of the market to your operations. 4) What do you think is the underlying cause of the union leaders’ resistance to change? Union leaders are resistant to change due to a single reason which the company is reluctant to handle. The reason as to the resistance is that Oconomo plant has plans to provide workers with less wages which they feel they cant live within that budget. Looking at some companies which are emerging, union leaders are not ready to accept the change simply because those companies are giving out wages which are high and the quality of services and products that they have is almost outdoing the one Oconomo plant is providing. Jim has a hard time of convincing union leaders on what should be done. What he is supposed to do is to give union leaders the risk behind getting a new job if they lose the one they have. There are so many people in the town who are looking for job. Also, he should convince them to work as the negotiation is being carried out for a better change. There are benefits that workers get from the company and if they resign, such as medical and insurance benefits, then they will no longer get until they get another job.

Sainsbury’s Human Resources Management :: Human Resources Essays

I am going to explain is how the human resources department in Sainsbury’s recruit employees The functional areas at J Sainsbury’s are:-  · Human resources  · Finance  · Administration  · Production  · Marketing And Sales  · Customer Service Each functional area operates to support Sainsbury’s aims and objectives and a range of activities goes on in each one. How the functional areas interact with one another is important. For Sainsbury’s to be efficient and effective there has to be close links within different function areas, especially when their activities are related. Functional areas are important to Sainsbury’s as if there was no such thing, the business itself would fall apart. Here is a diagram to show how this would happen:- Human Resources: The first functional area of J Sainsbury I will be covering is Human resources. Human resources look after and employ the employees who work for Sainsbury’s. Human Resources regard staff as the most important resource for a successful business. If the employees are not motivated and only do the minimum work that is required, then all the products and services that’s Sainsbury’s offer would not make the business successful. If the employees are keen to do their best, are well trained and committed to the aims of Sainsbury’s, then Sainsbury’s will be successful. This is why the human resources department is so important. The Activities Of Human Resources Function: To fulfil its purpose, human resources staff are involved in certain activities. These include:- * Recruitment and dismissal of staff * Training and promotion of staff * Monitoring good working conditions * Health and safety * Employee organisations and trade unions The first section I am going to explain is how the human resources department in Sainsbury’s recruit employees. Recruiting applicants: This department in human resources is responsible for hiring new staff for J Sainsbury. The cost of hiring staff is expensive and if they make a mistake in employing the wrong staff that could cost them even more. The first stage is to identify the vacancy that is needed, e.g. new manager, new shelf stacker etc. After human resources have chosen their job vacancy they start to draw up a person specification of what is needed from the applicant e.g. essential skills, knowledge, qualities etc. They then need to decide which type of staff they would like. The different types are:- * Seasonal staff- working at a time when the business is busy in a seasonal time, e.g. Christmas * Temporary staff- working for a certain period of time set by the recruitment department to which if they think that an employee is good enough they might keep on. * Part time- only works a short amount of times/hours but is still

Ethics and Confidentiality Essay

In the nursing profession, keeping patient confidentiality is of the upmost concern. It is an important feature of the nurse -patient relationship and must be maintain as basis of providing care. Confidentiality is described as respecting other people’s secret and keeping security information gathered from individuals in the privileged circumstances of a professional relationship. (Lee and Godbold , 2012). The privacy act offer nurses some flexibility in using professional opinion regarding disclosure of information; however safe guards must be utilized (McGowan 2012). In the following paragraph, implications of breach of confidentiality and application of ethical principles and theories in decision-making in an ethical dilemma with reference to article by Nathanson , (2000)entitled â€Å" Betraying Trust or Providing Good Care? When is it Okay to Break Confidentiality?† will be addressed. Confidentiality is fundamental in the healthcare system. When Confidentiality is breeched, it may deter patients from seeking treatment for fear of disclosure of one’s personal information (Beech 2007). Confidentiality can result in legal and professional problems, distrust, disrespect, and feelings of betrayal and or poor compliance with treatment. The question then arises, when is it okay to breech confidentiality between a patient and the healthcare provider? Confidentiality may be breeched when harm is foreseen for the patient and the society at large. Mark Gowan (2012) suggests that â€Å"Nurses should be aware of some regulations regarding confidentiality as well as situations and when to use; and disclosure of Protected Health Information are permitted. (****). When faced with an ethical dilemma, all possible options should be explored in order to protect the patient’s right of confidentiality and autonomy. While maintaining confidentiality of patient, it is imperative to note that issues might arise that will necessitate the breach of confidentiality as seen in the case of Nurse Hathaway and the teenagers. Nurse Hardaway was involved in an ethical dilemma when two teenagers with serious diagnosis and demanding confidentiality approach her for care. The nurse was confronted with breaking or maintaining confidentiality and let harm come to the patient (Nathanson , 2000). Of either choices, the nurse may be liable for breach of patient confidentiality or neglect when poor decision is made, because the nurse is professionally and personally responsible for their actions. When faced with ethical dilemmas, applications of ethical principles and theories become necessary in making good decisions. It is vital that nurses are familiar with the principles, theories, standard of practice and code of professional ethics. The decision made by Nurse Hathaway to disclose the diagnosis to the teenager’s parents was viewed as the right decision given the circumstances. Failure of the nurse to disclose the diagnosis to the teenager’s parent would consequently jeopardize the health of the teenager. The ethical theory utilized in the scenario reflects Utilitarian and Deontology approach. A utilitarian approach requires identifying and choosing an alternative that would likely produce the most good for all involved (least harm). The positive outcome of breaching confidentiality outweighs the suffering and poor health status foreseen for the teenager. Nurse Hathaway also utilized the theory of Deontology, which focuses on doing ones duty as long as it is universally applied irrespective of the circumstances. Critical thinking and good decision making skill is vital In advocating for the patient; as it is the duty of the nurse to protect, promote, restore, and maintain the health of the individual and the community. The decision to disclose the teenager’s health information to the school authority was considered unethical. The poor judgment and action by the nurse resulted in humiliation and possible suicidal attempt by the teenager (Nathanson 2000). Ethically, this decision proved not to be in the best interest of the patient and defies the principles of nonmaleficence and beneficence. Both principles entail the duty to do good l and cause no harm. Confidentiality was breached because the situation did not require reporting to the school authorities. An alternative way of dealing with such ethical dilemmas would be for the school nurse to conduct health fairs on safe sex education and health practices among teenagers in the school and community. School nurses and authorities should also be notified of the prevalence of sexually transmitted diseases without identifying any particular student. In worst case scenario, the nurse should also consult with the facility or institutional ethical committee for directive. The ethics committee plays several key roles when it comes to making ethical decision because they are able to identifying whether or not an action is justifiable. One of the roles is to assist in revising and developing policies pertaining to clinical ethics ( DCD ETHICS committee). Collaboratively, the ethics committee together with their diverse experiences, educational back grounds, perspective and unique values would produce a well balanced discussion of alternatives (GCU). The ethics committee might also utilize a combination of the ethical principles and theories in making decision. Uustal’s model also assist in identify the following steps to be taken: identifying the problem, stating your values and ethical position related to the problem, considering factors related to the situation, generating alternatives related to the dilemma, categorizing the alternative, developing a plan of action, implementing the plan and evaluating the plan of action taken. The sole aim of the ethics committee is to advocate, protect and promote the right of the patient while making decisions that will benefit all. As in the previous scenario, the ethical committee if consulted would provide necessary guidance in the dissemination of the patient’s information, thereby eliminating the implication of breach of confidentiality. Confidentiality helps to foster a good nurse-patient relationship. However there are times when confidentiality conflicts with ones duty and values. The law of confidentiality is complex, and demands a balance between patient’s right and the nurse’s duties. When faced with an ethical dilemma there’s a need for proper integration of the ethical principles and theories in order to arrive at a descion that promotes and respects the patients autonomy. Nurses should be acquainted with their code of professional conduct and responsibilities frequently. Nurses should employ the use of the ethics committee found in most facilities as needed.

Malaysian Economy Essay

The Malaysian economy is expected to strengthen further and projected to grow at a faster rate of 4.5% to 5.5% in 2013 supported by improving exports and strong domestic demand. In the Economic Report 2012/2013 released by the Ministry of Finance (MoF) last Friday, it said the assumption was based on the global growth that will pick up especially during the second-half of 2013 (2H13). It said that it was also premised upon the expectation of an improvement in the resolution of a debt crisis in the euro-area and stronger growth in the economies of Malaysia’s major trading partners. The Economic Report 2012/2013 was released in conjunction with the national Budget 2013 that was presented by the prime minister last Friday. It said that given that the domestic economy is expected to strengthen further in 2013; inflation is estimated to increase moderately mitigated by further capacity expansion in the economy. On the supply side, growth in 2013 is expected to be broad-based supported by expansion in all sectors of the economy. Of significance, the external trade-related industries are envisaged to benefit from stronger global growth, particularly during the 2H13. It said that the services and manufacturing sectors are expected to contribute 4.2 percentage points to the gross domestic product growth. MoF said that the prospects in the services sector are expected to remain upbeat in 2013, with the accelerated implementation with major initiatives under the National Key Result Areas and continued investment in the seven services subsectors under the National Key Economic Areas. It said that these initiatives are expected to drive the wholesale and retail trade, finance and insurance, and communication subsectors, which are expected to grow 6.8%, 5.2% and 8.2% (2012 :5.7%; 4.2%; 9.3%) respectively. On the value-added of the manufacturing sector, MoF said that it is expected to grow 4.9%, (2012 :4.2%) with export oriented industries expected to  benefit from the higher growth of global trade, while domestic oriented industries expand in line with better consumer sentiment and business confidence. MoF said that the electrical and electronic (E&E) subsector is expected to grow further, driven by higher demand for electronic equipment and parts as well as semiconductors in line with recovery in advanced economies. On the agricultural sector, MoF said that it is expected to grow 2.4% (2012:0.6%) following the recovery in the output of plantation commodities. MoF said that the production of crude palm oil is envisaged to rebound 2.5% to 18.9 million tonnes (2012: -2.5%; 18.4 million tonnes) on account of expanded matured areas to 4.44 million hectares (2012: 4.38 million hectares). On the mining sector, the report said that it is expected to expand 2.7% (2012: 1.5%) on account of higher production of crude oil and natural gas. â€Å"Production of crude oil is projected to increase 3.6% to 600,000 barrels per day (bpd) (2012: 1.6%; 579,000 bpd) due to higher regional demand,† said MoF. It added that several new oil fields are expected to start production in 2013, contributing to higher production of crude oil. On the construction sector, MoF said that it is envisaged to expand strongly at 11.2% (2012: 15.5%) with all the subsectors registering steady growth. On the domestic demand, MoF said that it is expected to grow at 5.6% (2012: 9.4%) and will remain the main driver of growth in 2013 underpinned by strong private sector expenditure. The report added that private consumption is projected to expand 5.7% (2012: 7%) on account of higher disposable income arising from better employment outlook, firm commodity prices and the wealth effect from the stable performance on the stock market following strong domestic economic activities. On private investment, Malaysia is expected to post a strong growth of 13.3% in 2013 (2012: 11.7%) attributed to the ongoing implementation of the Economic Transformation Programme projects. MoF said that public investment will continue to support growth and is expected to expand 4.2% in 2013 (2012: 15.9%) driven by higher capital outlays by the non-financial public enterprises (NFPE’s) and development expenditure by the federal government. It said that capital of the NFPEs will focus on the upstream oil and gas, transport, communication and utility industries. It added that in line with the expansion in domestic economic activities, national income in current prices is expected to increase 7.8% in 2013. The report also said that gross national savings is expected to expand strongly by 11.1%, with the private sector accounting 72.3% of total savings. On the balance of payments, MoF said that it is projected to remain favourable with current account continuing to record a higher surplus of RM71.9 billion or 7.3% of the gross national income. It said that the surplus in the goods account is projected to expand RM126.5 billion. â€Å"In 2013, exports are estimated to grow 3.9% (2012: 2.4%) supported by higher commodity exports and improving global E&E demand. The MoF said that inline with increased domestic activity as as to meet increased inputs for the manufacturing sector, imports are projected to grow at a faster rate of 5.2% (2012: 6.5%). On the services account, the report said that it is expected to improve with a lower deficit of RM8.2 billion driven by large surplus in the travel account, following expectations higher tourist arrivals. MoF said that other components in the services account are expected to remain a deficit.

Gangs in America essays

Gangs in America essays Gangs are a violent reality that people have to deal with in today's cities. What has made these groups come about? Why do some kids feel that being in a gang is an acceptable and prestigious way to live? There are many different theories to these questions. On the surface, gangs may appear to be shallow and materialistic; a result of human beings' personal wants, but there are speculations that are more profound. In reference to the way humans are influenced in society, there is valid evidence to distribute blame at negative forces of economic disadvantages, child neglect, media, as well as other important factors. Along with gang membership comes easy gains for the gang member. The gang members are easily consumed with the money, power, protection, and thrill of being a part of something they feel is great. Instead of committing to a 9 to 5 job, considering if the unemployment rate would permit it, gang members can easily get the desirables all rolled into the package that accompanies gang initiation. They get the sense of identity, status, and boost in self-esteem that human nature craves. The risks that these gang members take on include loosing their lives to the spur of a few short-term thrills. Gang life is predicated on immediate economic gain from drug and other crime profits and as well as social gain. Mainstream life is oriented toward the future, and social and material gains are slower but steadier, more reliable, and less risky. Even though, the material gains seem to be the obvious temptation, there are deeper meanings to why these children turn to gangs. Gang members are being influenced by a society in which while the negative forces of drugs, guns, gangs, and media have become more threatening, the positive socializing forces of family, school, religion, and neighborhood have grown relatively weak and ineffective. Increasingly, children are being raised in homes disrupted by divorce and economic stress; too m...

Stock Analysis Research Paper Example | Topics and Well Written Essays - 1250 words - 1

Stock Analysis - Research Paper Example The earnings per share (EPS) of the company are 5.08 and the company’s internal growth rate is expected to be 14.994%. The company’s sales and revenues are expected to grow at 5.00% and 7.80% respectively. Target is the second largest retailer in United States following Walmart. For the year ending 2012, the company has reported a net profit of US$ 2.93 billion from total sales of US$ 69.865 billion. The company’s operating profit for the year ending 2012 was over US$ 4.56 billion. The total assets and equity of the company as on Jan 2013 are US$ 46.63 billion and US$ 15.82 billion respectively. The company’s stocks are currently trading at $69.59 as on June 13, 2013. For the previous fiscal, the company paid dividends at rate 0.36. The EPS of the company are 4.26 which is less than that of Walmart. The company’s sales and revenues are expected to grow at 4.90% and 2.40% respectively. Kroger is the second largest retailer of United States in terms o f revenues. For the year ending 2012, the company has reported a net profit of US$ 602 million from total sales of US$ 90.35 billion. The company’s operating profit for the year ending 2012 was over US$ 1.27 billion. The total assets and equity of the company as on Jan 2013 are US$ 23.47 billion and US$ 3.98 billion respectively. The company’s stocks are currently trading at $ 35.06 as on June 13, 2013. ... Liquidity Ratios          Current Ratio 0.89 0.88 0.83 Quick Ratio 0.21 0.2 0.2 B. Efficiency Ratios          Days Sales Outstanding 3.99 4.5 4.94 Days Inventory 40.22 41.95 43.76 Payables Period 37.05 38.21 38.67 Cash Conversion Cycle 7.16 8.24 10.03 Receivables Turnover 91.38 81.07 73.85 Inventory Turnover 9.08 8.7 8.34 Fixed Assets Turnover 4.01 4.06 4.1 C. Profitability Ratios          Tax Rate % 32.2 32.56 31.01 Net Margin % 3.89 3.51 3.62 Asset Turnover (Average) 2.4 2.39 2.37 Return on Assets % 9.33 8.39 8.57 Financial Leverage (Average) 2.64 2.71 2.66 Return on Equity % 23.53 22.45 23.02 Return on Invested Capital % 12.92 11.63 12.1 TARGET RATIOS 2011 2012 2013 A. Liquidity Ratios          Current Ratio 1.71 1.15 1.17 Quick Ratio 0.78 0.47 0.06 B. Efficiency Ratios          Days Sales Outstanding 35.53 31.56 14.76 Days Inventory 57.88 58.61 56.58 Payables Period 51.46 50.94 49.75 Cash Conversion Cycle 41.95 39.23 21.58 Receivables Turnover 10.27 11.57 24.73 Inventory Turnover 6.31 6.23 6.45 Fixed Assets Turnover 2.65 2.56 2.45 C. Profitability Ratios          Tax Rate % 35.04 34.27 34.93 Net Margin % 4.33 4.19 4.09 Asset Turnover (Average) 1.53 1.55 1.55 Return on Assets % 6.62 6.48 6.33 Financial Leverage (Average) 2.82 2.95 2.91 Return on Equity % 18.94 18.71 18.52 Return on Invested Capital % 7.66 7.42 7.53 KROGER RATIOS 2011 2012 2013 A. Liquidity Ratios          Current Ratio 0.94 0.8 0.72 Quick Ratio 0.21 0.21 0.2 B. Efficiency Ratios          Days Sales Outstanding 3.89 3.62 3.77 Days Inventory 28.17 25.73 24.36 Payables Period 23.17 21.84 21.02 Cash Conversion Cycle 8.89 7.51 7.11 Receivables Turnover 93.72 100.75 96.75 Inventory Turnover 12.96 14.19 14.98 Fixed Assets Turnover 5.85 6.32 6.6 C. Profitability Ratios   

Compare various types of information systems Assignment

Compare various types of information systems - Assignment Example A connected term is call centre, a place that patrons call to place orders, amid many other things. The World Wide Web provides the likelihood of a new, fairly cheap, and effectively average user interface to assist desks and also to call centers and seems to be influencing further computerization in help desk service (Bruton, 2002). According Bruton (2002) an average help desk provides a single point of contact for users to get help. Usually, the help desk deals with requests by utilizing help desk software, or issues tracking system, which facilitates the help desk operators to keep track of the user requests utilizing identifier, easily find solutions to frequent questions, prioritize cases, and so forth. Bigger help desks make use of distinct levels to manage distinct types of requests. The first-level is normally established for answering likely the most frequent questions, or for providing answers that traditionally belong in a knowledgebase or FAQ. There are various desktop mo dels to select from, but it quite difficult to be in a position where External IT cannot offer you with the level of support you require. Full Business FlexSupport This the Support plan which a couple of years ago increased the service bar in the IT outsourcing industry. Full Business FlexSupport offers any business the alternative of positing a Held Desk ticket online. On those rare situations when the problem needs a intense level of professionalism the ticket can escalated to LevelTwo (Bruton, 2002). Escalation FlexSupport This is the plan for organizations that have an in-built Help Desk or an IT Director who can be on instant call. If the enterprise selects this option the IT technician will be offered a flexibility of handling off the baton and having External IT support of the organization at the time when the internal Help Desk is closed. Support in the cloud is not the same as typical IT support. It is extremely skilled and hugely dedicated area. For this rationale, the Sup port people at External IT are well all experienced. On the other hand, Automatic Ticket Routing is as well an alternative if the company has an in-built Help Desk (External IT, n.d.). Dedicated FlexSupport This hailed as one of the highest level of service. The organization will have a full-time Support-Engineer, or Engineers committed to the company’s detailed requirements. This service includes a direct dial alternative to an engineer. Limited FlexSupport This is the customer support for email and web applications only. The company will usually have the help with its portal Desktop, local Outlook configuring, Office Web Apps, amid other applications. Vendor-Identifying Vendor Options The DHCP plan for IPv4, RFC 2131, explains options that permit the end user to show its vendor variety, and the DHCP customer plus server to replace vendor-detailed data. Even though there lacks ban against sharing manifold replicas of these options in one packet, doing so would usher in vague ness of interpretation, especially if passing vendor detailed data for manifold functions. The vendor established by option 60 describes the version of option 43 that itself conveys no vendor identifier. In addition, the concatenation of manifold cases of the same option, needs by RFC 2131 and detailed by RFC [4], suggests that manifold duplicates of options 60 or 43 would not stay independent (Nydick & Liberatore, 2009). In some situations,

Collaborative design Essay Example | Topics and Well Written Essays - 2000 words

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Evolution of the Nation Essay Example | Topics and Well Written Essays - 1500 words

Evolution of the Nation - Essay Example The New International Encyclopedia, Dodd,Mead and Company-New York. Copyright: 1902-1905 21 Volumes.] The causes are many. Firstly, the Railway Transportation hit rock bottom and locomotive transportation came to a stand-still. Secondly, fires engulfed a number of cities and people suffered immensely. In fact, many buildings were razed to the ground. Thirdly, the Coinage Act of 1783 brought about a huge change in the silver prices. Gold and Silver could no longer be mined. This not only affected the internal economy, but foreign relations as well. Debts of farmers increased and this affected the lower middle class. The Army Cavalry had to fight the Apaches and there was a huge emergency, when they were required to pull the wagons by hand. This had a big impact as well. In addition to this, the immense growth of the Railways saw most of the financial resources channelized to the sector, leaving the economy in the dumps. Big banks like Jay Cooke and Co. had invested majorly in the railways and couldn't meet the bonds they were supposed to clear. Besides all of this, the fiscal policies of the then President and the other entrepreneurs made things worse. So much so, that Jay Cooke and Co. went bankrupt. All these causes led to the Economic Depression of 1873, which not only affected the internal and external affairs of the United States. b. What caused the rise of American industry Initially, the American factories were run by using hydel power from the fast flowing rivers in Northern America. However, after the Civil War, rail links were laid between Southern and Northern America. Then, industrialisation, which was catching up in the rest of the world, took over the United States. This happened because of steam-powered manufacturing in factories, which succeeded water-powered factories. When the fast-flowing rivers were situated in Northern America, factories were located in the region. However, since steam-power was universal, the factories began to sprout everywhere, leading to industrialisation. Then, the first cotton industry came up, followed by wool processing. Mills came up everywhere and this initiated the first phase of industrialisation in America. Since Britain and the rest of the developed world were taking to industrialisation, America couldn't stay far behind and thus, industrialisation was brought about in the U.S, leading to the agricultural sector taking a backseat. c. What impacts did big business have on society, economics, and politics The Age of Industrialisation paved way for the establishment of big industrial houses. These houses grew by leaps and bounds and became establishments that help immense power and contributed immensely to the economy of America. These

Importance of breast milk as a mode of passive immunisation in babies

Importance of breast milk as a mode of passive immunisation in babies Importance of breast milk as a mode of passive immunization in babies Content 01) Introduction 02) Composition of breast milk 03) Passive Immunization 4. Components in breast milk which contribute to the passive immunization in babies 4.1) Anti-infective 2) Ant allergic 3) Anti-inflammatory 4) Drugs 05) Conclusion Introduction Breastfeeding provides unsurpassed natural nutrition to the newborn and infant. Human breast milk also contains numerous protective factors against infectious disease and may influence immune system development.If immune system development is significantly improved with the introduction of components of breast milk, then prematurely discontinued breastfeeding may facilitate pathogenesis of many chronic diseases later in life (e.g., autoimmune disorders) In addition to being the best source of nutrition for newborns and infants, human breast milk also provides immunologic protection against many infectionsAlthough most of the immunologic benefit cited by researchers relates to protection from diarrheal diseases that are especially prevalent in developing countries(2,3) breastfeeding has also been shown to protect infants against extra intestinal infections, such as otitis media(4,6)and respiratory diseases.(7,10) Breast-feeding maintains the maternal-fetal immunological link after birth, may favor the transmission of immune competence from the mother to her infant, and is considered an important contributory factor to the neonatal immune defense system during a delicate and crucial period for immune development. The protection from infections may be ensured either passively by factors with anti-infective, hormonal, enzymatic, trophic, and bioactive activity present in breast milk, or through a modulator effect on the neonatal immune system exerted by cells, cytokines, and other immune agents in human milk. This essay will show how these factors of breast milk affect the passive immune system in babies. Composition of Breast milk Breast milk has all the necessary nutrients for infant in correct proportions  including macro and micronutrients. The first fluid produced by mothers after delivery is colostrum, which is distinct in volume, appearance and composition. Colostrum, produced in low quantities in the first few days postpartum, is rich in immunologic components such as secretory IgA, lactoferrin,leukocytes, as well as developmental factors such as epidermal growth factor (4).Colostrumalso contains relatively low concentrations of lactose, indicating its primary functions to beimmunologic and trophic rather than nutritional. Levels of sodium, chloride and magnesiumare higher and levels of potassium and calcium are lower in colostrum than later milk.(1) The nutritional components of human milk derive from three sources: Some of the nutrientsof milk originate by synthesis in the lactocyte, some are dietary in origin, and some originatefrom maternal stores. Overall, the nutritional quality of human milk is highly conserved, butattention to maternal diet is important for some vitamins and the fatty acid composition ofhuman milk.(4) The macronutrient composition of human milk varies within mothers and across lactationbut is remarkably conserved across populations despite variations in maternal nutritional Status (13).The mean macronutrient composition of mature, term milk isestimated to be approximately 0.9 to 1.2 g/dL for protein, 3.2 to 3.6 g/dL for fat, and 6.7 to7.8 g/dL for lactose. Energy estimates range from 65 to 70 kcal/dL, and are highly correlatedwith the fat content of human milk. Macronutrient composition differs between preterm andterm milk, with preterm milk tending to be higher in protein and fat. A study inDavis, California examined the association between maternal characteristics and the composition of human milk macronutrients(4) and found that after 4 months postpartum, themacronutrient concentrations of human milk are associated with one or more of thefollowing factors: Maternal body weight for height, protein intake, parity, return ofmenstruation, and nursing frequency. This study also found that mothers who producehigher quantities of milk tend to have lower milk concentrations of fat and protein but higherconcentrations of lactose. The proteins of human milk are divided into the whey and casein fractions or complexes,with each comprised by a remarkable array of specific proteins and peptides(4,1).The mostabundant proteins are casein, ÃŽ ±-lactalbumin, lactoferrin, secretory immunoglobulin IgA,lysozyme, and serum albumin.(14) Non-protein nitrogen-containing compounds, includingurea, uric acid, creatine, creatinine, amino acids, and nucleotides, comprise ~25% of humanmilk nitrogen. Human milk protein concentration is not affected by maternal diet, but increases with maternal bodyweight for height, and decreases in mothers producing higher amounts of milk.10 Human milk fat is characterized by high contents of palmitic and oleic acids, the formerheavily concentrated in the 2-position and the latter in the 1- and 3-positions of thetriglycerides. Fat is the most highly variable macronutrient of milk. Hind milk, defined as thelast milk of a feed, may contain two to three times the concentration of milk fat found inforemilk, defined as the initial milk of a feed. The principal sugar of human milk is the disaccharide lactose. The concentration of lactosein human milk is the least variable of the macronutrients, but higher concentrations oflactose are found in the milk of mothers producing higher quantities of milk. (10) The other significant carbohydrates of human milk are the oligosaccharides, which compriseapproximately 1 g/dL in human milk, depending on stage of lactation and maternal geneticfactors. (1) Human milk provides the normative standard for infant nutrition. Nevertheless, manymicronutrients vary in human milk depending on maternal diet and body stores , including vitamins A, B1, B2, B6, B12, D,and iodine.(1) Vitamin K is extremely low inhuman milk and thus, the American Academy of Pediatrics recommends an injection of thisvitamin to avoid hemorrhagic disease of the newborn(4).Vitamin D also occurs in lowquantity in human milk, particularly with low maternal exposure to sunshine, a circumstancenow common in populations worldwide Human milk contains numerous growth factors that have wide-ranging effects on theintestinal tract, vasculature, nervous system, and endocrine system. Intestinal maturation and repair: Epidermal growth factor (EGF) Found in amniotic fluid and breast milk, (1, 4) EGF is critical to the maturation andhealing of the intestinal mucosa EGF is highest in early milk anddecreases over lactation.45,46 The average EGF level in colostrum is 2000-fold higher and inmature milk is 100-fold higher than in maternal serum.41 Further, preterm milk containshigher levels of EGF than term milk.(4) Growth and development of the enteral nervous system: Neuronal growth factors (GDNF) In human cells, breast milk-derived GDNF increases neuron survival and outgrowth.51 Tissue growth: The insulin-like growth factor (IGF) superfamily IGF-I and IGF-II, as well as IGF binding proteins and IGF-specific proteases, are found inhuman milk.(1, 4)Levels are highest in colostrum, and steadily decline over the course oflactation.(1,4). Enteraladministration of physiological levels of IGF-I stimulates erythropoiesis and increaseshematocrit.(1) Regulation of the vascular system: Vascular endothelial growth factor (VEGF) Angiogenesis is regulated primarily by the relative expression of VEGF and its antagonists. VEGF concentration is highest in colostrum in both preterm and term human milk, withpreterm milk containing less VEGF than term milk.(4) Intestinal development and prevention of anemia: Erythropoietin (Epo) Milk contains significant quantities of Epo, which is the primary hormone responsible forincreasing red blood cells (RBC). Blood loss, intestinal pathology, and immaturity of thehematopoietic system all contribute to anemia of prematurity, which profoundly impactsgrowth and development. (4,1) Growth-regulating hormones: Calcitonin and Somatostatin Calcitonin and its precursor procalcitonin are present in large quantities in milk.(4) Somatostatin is rapidly degraded in the jejunum and not transferred through theintestinal wall, but delivery with milk protects it from degradation and maintains bioactivity within the lumen (1, 4). Passive Immunization the ability of an organism to resist disease, either through the activities of specialized blood cells or antibodies produced by them in response to natural exposure or inoculation (active immunity) or by the injection of antiserum or the transfer of antibodies from a mother to her baby via the placenta or breast milk (passive immunity)(7,8,10) Passive immunization can be categorized as Natural and Artificial. Artificially prepared antibodies are introduced in congenital or acquired immunodeficiency,4,7where as naturally occurring passive immunity transfer of maternal antibody –mediated immunity through placenta or breast milk(3,4,7). Mother’s previous exposure to antigens is directly proportional to the amount of antibodies present in the milk9. Although antibodies are proteins, they do not breakdown into peptides by the proteolytic activity of infant’s gastric enzymes(14).Thus they provide immunity throughout the digestive tract and systemic immunity without exerting any allergic symptoms (4, 7, 8, 10)for common diseases occur after birth. Components in Breast milk which contribute to the passive immunization of babies These components can be categorized into several groups according to their function. (1) Anti-infective (2) Anti-allergic (3) Anti-inflammatory (4) Drugs (01) Anti-infective properties The protective effect of breast-feeding against infections is called the Anti-infective propertiesin the newborns immature immune system.As compensation has the baby in the first months trans placental spoken transferred IgG from the mother.In addition, antibodies and other immune components transmitted through breast milk(3).Humoral and Cellular factors are responsible for infant immunological properties.(8) Humoral factors There are various protective factors present in human milk, including immunoglobulin (Ig), lysozymes, the bifidus factor and nutrient-carrier proteins which bind vitamin B12,folate,and iron(in lactoferin) and limit their availability for intestinal bacteria, especially E.coli.(8) The immunoglobulins include IgC, IgM and IgD. The most important of these in man appears to be secretory IgA (sIgA).It defers antigenically from serum IgA. Secretory IgA is especially high in colostrum (2-4 mg/ml). sIgA is a compact molecule, and is resistant to proteolytic enzymes of the gastro-intestinal secretions and low stomach ph. Secretory IgAin human milk is in 10-100 times greater concentrations than in maternal serum.(3,8) In older individuals, sIgA is normally produced by sub epithelial cells in the intestinal tract. (8)During the early weeks of life the neonate does not secret this antibody, so that IgA in colostrum and milk act as an antiseptic intestinal paint, protectingintestinal epithelial surfaces until the infant’s own immune mechanisms mature. Bifidus factor is an N-containing carbohydrate. It is present in very high concentrations in colostrum.(3,8) It lost if breast milk is boiled. The bifidus factor in human milk (combined with the low pH of the intestinal contents) facilitates the growth of Lactobacillus bifidus (Bifidobacteria),which appears to have an intestinal guardian function, in particular checking the growth of undesirable, possibly harmful organisms, such as pathogenic E.coli. Human milk contains large amounts of lactoferine (2 mg/100 ml) a powerful bacteriostatic.Lactoferin acts synergistically with sIgA. Lactoferin is an unsaturated iron binding compound which competes for iron with enteral organisms.(3) Lysozyme is a well-recognizedanti-infective substance found in breast milk(up to 2mg/100ml).This enzyme inhibits the growth of many bacterial species by disrupting the proteoglycan layer of the bacterial cell wall(3,7). And may play a role in protecting against various viruses, includingHerpes hominis virus. Fresh breast milk has been used in some traditional cultures as eye drops in the treatment of conjunctivitis. (12) Other anti-infective substances which have a similar protective functions are interferon, derived fromlymphocytes, which may have anti-viral properties against neonatal infections with, for example, herpes virus(8) Cellular effects Human milk is a â€Å"live fluid† as is blood, with active enzymes (lysozyme, lipase), hormones (corticosteroids) and cells. The primary cell in human milk appears to be the microphages (at least 2700 per  µl), with lymphocytes, neutrophils and epithelial cells. The microphages secretelysozyme and lactoferrin. They are motile, amoeboid and phagocytic. Lymphocytes are also abundant in human milk. They produce sIgA and interferon Human breast milk, and especially the early colostrum, contains measurable levels of leukocytes. Breast milk contains up to 4000 leukocyte like cells per micro liter during the first two weeks of life. Colostrum contains approximately 5_106 cells per mL, an amount that decreases tenfold in mature milk. (7,8,3) Most of these leukocytes are macrophages and neutrophils, which phagocytes microbial pathogens. Lymphocytes, including T cells, natural killer cells, and antibody producing B cells, make up 10% of the leukocytes in human breast milk(8). There is evidence to suggest that these cells survive passage through the infant’s gastrointestinal system where they are absorbed and influence the infant’s immune response.(11) Anti-allergic properties Allergic diseases in early childhood due to food poisoning seem to be particularly common in all over the world. Many factors are responsible for food allergy in young children, but cow’s milk proteins such as ÃŽ ±-lactalbumin and ÃŽ ²-lactoglobulin are the commonest allergens. They are not present in human milk.(8,3) The range of diseases due to milk protein intolerance is considerably high and includes atopicdermatitis (infantile eczema) , rhinitis failure to thrive ,otitis media, allergic gastroenteropathy and hypersensivity microhaemorrhages(11). However breast feeding will not eliminate food allergies, not even completely to cow’s milk. It will however reduce the incidence very gradually and delay their onset.(8) Anti-inflammatory properties Although inflammation is a beneficial defense to the infant, an exaggerated inflammatory response will result in reduced intake, illness, and gut damage. It is not entirely clear whether the exaggerated or unchecked inflammatory response to an infectious challenge occurs only in the gut or whether this extends to the infant’s systemic immune system. The overall the balance of factors in breast milk appears to dampen the inflammatory response Cytokines such as IL (Interleukin)6, IL10, Interferon, TGFÃŽ ²(transforming Growth Factor) and TNFR(Tumor Necrosis Factor Receptor) 1 and 11 are anti-inflammatory factors found in breast milk.(3,2) HMOS (Human Milk Oligosaccharides) in breast milk also act as an anti-inflammatory substance. Inflammation benefits the host as a defense mechanism7 and biological anti-inflammatoryof breast milk minimizes the symptoms without interfering the immune response of the infant(9) Drugs/Chemical Toxicants Potentially toxic chemical substances can be taken orally or intravenously by mothers and those drugs can be excreted in human milk. Very recently (1970), a newly recognizeduncommon form of neonatal jaundice has been described associated with the excretion of 3-ÃŽ ±, 2-ÃŽ ² pregnanediol in the breast milk, which competes for glucuronyl transferase in the infant’s liver. This condition has never been associated withkernicterus or other type of brain damage.(3,8) Few decades ago, protection from malaria was sought by administering anti-malarial drugs to nursing mother but, weren’t success.3Some chemical toxicants in drugs can interferewith the metabolism of babies. Ex: Mercury can alter the genetically determined responseof Glucose 6-phosphate dehydrogenase and might cause hemolysis.(3,10) Conclusion After birth the infant is having an immature immune system. Its capacity to produce antibodies is low. To compensate this immunodeficiency breast milk provides immunological factors. Infants immune system gradually develop with the age. Accordingly the constituents of breast milk vary with stage of breast feeding. Breast milk contains lot of immunological factors. Early stage of breast milk it has more, rather than later. By supplying immunity breast milk act as a dynamic, multifaceted fluid, containing nutrients and bio active factors needed for the infant’s health and development. So breast milk is turned out to be the most reliable, safest and cheapest way of supplying nutrients and immunity for the infants. When breast milk provides its immunity it does not cause any other side effects too. So we can finally conclude breast milk as an important mode of passive immunization in babies References (01) Section on Human milk composition Ballard and Morrow pediatrics journal 2013. pg 5263 (02) Section on breastfeeding and health outcomes .Diafericet al pediatrics journal 2013. pg34,5 (03) Human milk in the modern world JelliffeJelliffe. 2nd edition 1979. 85109 (04) Pubmed (05) The normal child.10th edition Roland S Illingworth .2005 (06) Text book of pediatrics .Nelson.19th edition. 2012.pg 28,160 (07) Immunology .RoittBrostoff .4th edition.1996 (08)Journal of nutrition. American society for nutrition. Department of Neonatology and Neonatal Intensive Care, SpedaliCivili, 25123 Brescia, Italy (09) Breastfeeding, Immune response, and long health. Kelly M. Jackson, PhD, Professor, Medical (11) Breastfeeding for Dummies, comparing formula and breast milk .Sharon Parkins, CarrolVannais (12) Personal information (13). Prentice, A. Regional Variations in the Composition of Human Milk. In: Jensen, RG., editor.Handbook of Milk Composition. Academic Press, Inc.; San Diego, CA: 1995. p. 919 (14). Jensen, RG. Handbook of Milk Composition. Academic Press, Inc.; San Diego, CA: 1995.