Saturday, November 16, 2019

Overweight Children Essay Example for Free

Overweight Children Essay Being overweight is one of the major health problems among the youth of today. In the United States, the number of children becoming overweight is steadily increasing as they allot more time watching TV, playing video games, and surfing or chatting on the Internet (Nemours Foundation, n.d.). According to the National Health and Nutrition Examination Survey, from the latter half of 1970s to 2004, the pervasiveness of excessive weight among children 2 to 5 years of age rose to 13.9 percent from 5 percent.   Among children 6 to 11 years of age, it escalated to 18. 8 percent from 6.5 percent, while it increased to 17.4 percent from 5 percent among those who are 12 to 19 years of age (Center for Disease Control and Prevention [CDC]), 2008). Thus, certain efforts were made by health and education experts to help parents encourage their children to engage in sports, exercise, and eat a healthy, balanced meal. After all, prevention is better than cure. If not taken care of, the excessive weight can make children vulnerable to certain diseases like high blood, diabetes, and other health illnesses (CDC, 2008; Boyse, 2007). Many experts suggest that one of the ways to help these children to lose weight without sacrificing the food that they want to eat is to encourage them to engage in sports and other group activities (Weintraub et al., 2008; Nemours, n.d.; Boyse, 2007). By engaging in physical activities, it will not only help the individual shed body fat, it would also promote self-esteem (Weintraub et al., 2008). Definition, Detection and Causes of Overweight   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Being overweight is a result of imbalance between the food intake and the activities needed to spend the energies taken (Daniels, 1997). It is characterized by an exceptionally large volume of body fat with respect to lean body mass (Stopka, 2005). To know if an individual is obese or overweight, his or her body mass index or BMI is computed (Stopka, 2005; Daniels, 1997). This method considers the proportionality of the individual’s weight to his or her height child (Stopka, 2005; Daniels, 1997). The National Center for Chronic Disease Prevention and Health Promotion (NCCDPHP) states that individuals with BMI of 25 to 29.9 are considered as â€Å"overweight,† while those with a BMI of 30 and above is considered as â€Å"obese† (Stopka, 2005).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   A number of studies have discovered that that breastfeeding is associated with overweight children (Hediger, et al., 2001). Once a mother fails to nurture her child with the practice of breastfeeding, chances are that the child will become overweight in the future. Breastfeeding helps to lower the risk of obesity during the stage of childhood and adolescence (Hediger, et al., 2001). Most cases of overweight among children occur during the adolescence stage when the transition from child to adult happens (Hediger, et al., 2001). The food intake is later on built up as fats if not properly burned out of the body (Hediger, et al., 2001).   Fat distribution is also changed during this stage which also incorporates hormonal influences. The condition also varies according to gender. According to Heidger and his associates (2001), girls are more likely to be overweight than boys.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Most individuals on the adolescence stage are busy with their studies and participate in activities that will help them be informed and entertained. Many of them play video games and watch television after school as their own way of overcoming stress and pressures from school. While in the midst of these activities, they also munch junk food and drink sodas. As there are high amounts of calories in unhealthy food and drinks, they make children overweight (Collins, 2007). The incessant rise of fast food chains, consumption of calorie-dense foods and taking too much soft drink bring out more energy intake (Collins, 2007). However, this would not be a problem if the child regularly exercises and participates in activities. Lack of necessary exercise and physical activities also causes children to be overweight. When children eat more calories, they also need to burn more calories (Collins, 2007). Eating food that is detrimental to one’s health without enough physical activities to burn it will guarantee a child to be overweight (Collins, 2007). This is also said to be an environmental cause of obesity due to the technological means of entertainment available for children today. Collins (2007) calls this phenomenon as modern obesity.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Another cause of being overweight is the genetic roots of the child. The genes of the parents are inherited by children upon birth. Babies who are born to mothers who are overweight are more likely to gain more weight and are less active in actions (Collins, 2007). The metabolism of a child is also inherited from his or her parents. Thus, an obese parent whose metabolism is slow would have children with slow metabolism as well (Collins, 2007). The family eating habits also play a great influence as to why a child becomes overweight. Preparing and laying too much food on the table causes a child to eat more. Shopping and buying unhealthy foods and calorie-rich items will also cause the weight of children to increase (Collins, 2007). Effects of Obesity   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Risks are always present once a child is overweight. Chances are that the child will accumulate certain diseases most of which are related to too much calorie, cholesterol and sugar intake. Bone problems are also expected for overweight and obese individuals. The social development of a child is also affected because of being overweight. The overweight children may find it difficult to breathe.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Obese children are often inactive and lazy to do physical activities. This causes their hearts to weaken. With their relatively weak heart, it will pump harder than the normal sized individual. This condition is commonly known as cardiovascular abnormalities (Daniels, et al., 1997). Another cardiovascular abnormality that occurs in overweight or obese individuals is the escalation of blood pressure. When a child is obese, the blood pressure is more likely to increase. These cardiovascular abnormalities usually lead to a disease known as left ventricular hypertrophy which is a prevailing condition among obese and overweight children (Daniels, et al., 1997). This disease is characterized by an â€Å"increased left ventricular mass,† along with â€Å"lean body mass, fat mass and abnormalities in the systolic blood pressure† which predicts the accumulation of diseases such as â€Å"coronary heart disease, stroke and sudden death† (p. 804). Hypertension is also common for children with too much weight (Daniels, et al., 1997; Nemours Foundation, n.d.; CDC, 2008; Boyse, 2007).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The disease Type 2 Diabetes Mellitus is also common among overweight children with a BMI of 30 kg/m2, which, according to adult standard, is counted as â€Å"obese.† According to the National Cholesterol Education Program, acquiring this disease also makes them vulnerable to cardiovascular diseases such as a coronary artery disease (Daniels, et al., 1997).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Being overweight also causes a child to mature early. In general, an overweight childs body develops faster than those who have normal body sizes. Overweight female children also reach the pubertal stage earlier. This may be due to the fact that most overweight female children do not have strenuous activity that can help them lessen their weights. Since most foods taken by obese children are rich in oils and other fatty acids, they are also prone of having pimples, acnes and skin problems (Nemours Foundation, n.d.; CDC, 2008; Boyse, 2007).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Psychological and social problems are also present when a child is overweight. One of the most common issues on this is depression. When a child grows bigger than his or her peers, he or she is more likely to be humiliated and teased in school for having a different body shape. This is a delicate issue which the child may find hard to overcome. It also results in the child’s low self esteem and negative self image (Strauss Pollack, 2003; Nemours Foundation, n.d.). The normal interaction towards other children is also limited because of this. More often than not, overweight children have fewer friends and their social life is limited to those who accept them as they are. Obese children are more likely to stay at home rather than go out and play with other people. They are isolated which makes them feel depressed, lonely, and stressed out. Teasing overweight children is also said to be associated with increased suicidal tendencies out of frustration and depression. Their condition causes them so many complications physically, emotionally and developmentally (Strauss Pollack, 2003; Nemours Foundation, n.d.). Prevention of Obesity   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   It is better to prevent being overweight rather than regret it once a child becomes obese. This is not easy to do but it needs to begin as early as childhood days. This should be considered especially for those who are born to overweight parents. Behavior is also one good way of handling childhood obesity. Diminishing unhealthy eating habits and getting right exercise result in a healthier body and lifestyle. In addition, reducing stagnant physical activities like watching television and video games will also lower the chances of being overweight.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Limiting the intake of calories will also stop one from being overweight. Instead of drinking sodas and other carbonated drinks, a child may switch to drinking fresh fruit juices. Fresh juices are healthier instead of artificially made juices. Drinking the recommended number of glasses of water a day (8 to10 glasses) will also help in replenishing lost water in the body and digesting food easily, and therefore, prevent all those fatty food and huge amount of calories from getting stuck in the body. The children should also be advised to avoid eating meals in fast food restaurants, where the meals served contain preservatives and too much food extenders that have more calories (Matheson et. al., 2004). Parents should also encourage their child to eat home cooked meals and convince him or her that these meals are more delicious than those that can be bought outside. (Matheson et. al., 2004). This will also guarantee parents that the food eaten by their child is clean and well-prepared. The parents should also stop preparing large servings for their child, as this entices a child to eat more and makes him or her always expect the same size of serving every meal time (Matheson et. al., 2004). They should also limit the inactivity of children by giving them scheduled time for television and playing computer games (Matheson et. al., 2004). It will also help if a child is encouraged not to eat and watch at the same time. Too much focus on the television program makes a child unaware to the amount of food already consumed.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   For difficult cases like gene-related obesity, it is important to counter this by doing physical activities. Regular exercise helps to achieve good digestion and good metabolism. Physical activities such as â€Å"biking, walking, and swimming† can also be done with the whole family. These activities also help brings the heart in good condition. Playing ball games also prevents being overweight and helps children become more sociable towards their peers (Campbell et al., 2001). Basketball and soccer are some examples of sports which can help overweight children lose and maintain their weight. At the same time, by engaging in these kinds of group activities, they will enjoy themselves with their peers (Campbell et al., 2001). Indoor physically activities like dancing will also help children lose weight (Campbell et al., 2001).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In a recent six-month experiment conducted by Weintraub (2008) and her colleagues among fourth and fifth graders, they divided the 21 participants into two groups. The first group received a health education program after school, while the other was subjected to a soccer program. Midway through the study until the end, a significant decline in BMI was found among participants in the soccer group as compared to those who were in the health education group. In three months, there was also a considerable increase in the everyday average and strenuous physical activities among children in the soccer group. The authors concluded that making overweight and obese children participate in an â€Å"after-school soccer program† is a practical, agreeable, and effective method to control the weight of these children. Excessive weight increases the likelihood of children to acquire fatal diseases such as cardiovascular diseases and type 2 diabetes. Being overweight also negatively affects their self-esteem and self-image, leaving them depressed as a result. Encouraging them to eat a balanced diet and do physical activities such as family and school sports can aid overweight children in losing and maintaining a standard weight. This is a great opportunity not only for the children but for the whole family to stay fit and active. References: Boyse, K. (2007, February). Obesity and overweight. University of Michigan Health System. Retrieved April 15, 2008 from http://www.med.umich.edu/1libr/yourchild/obesity.htm Campbell K, Waters E, O’Meara S, Summerbell C. (2001). Interventions for preventing obesity in childhood: a systematic review. Obesity Review, 2, 149–157. Center for Disease Control and Prevention (2008, March 4). Overweight and obesity.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Retrieved April 15, 2008 from http://www.cdc.gov/nccdphp/dnpa/obesity/ Collins, Anne (2007). Causes of obesity. Anne Collins. Retrieved April 14, 2008 from:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   http://www.annecollins.com/obesity/causes-of-obesity.htm Daniels S.R., Khoury P.R., Morrison J.A. (1997, June). The utility of body mass index as a measure of body fatness in children and adolescents: differences by race and gender. Pediatrics, 99 (6), 804–807. Retrieved April 14, 2008 from Pediatrics Database. Matheson D.M., Killen J.D., Wang Y., Varady A, Robinson T.N. (2004). Children’s food   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   consumption during television viewing. The American Journal of Clinical Nutrition, 79 (6), 1088–1094. Retrieved April 14, 2008 from the AJCN Database. Nemours Foundation (n.d.). Overweight and obesity. KidsHealth. Retrieved April 14, 2008 from http://www.kidshealth.org/parent/general/body/overweight_obesity.html Hediger M.L., Overpeck M.D., Kuczmarski R.J., Ruan W.J. (2001). Association between infant breastfeeding and overweight in young children. The Journal of American Medical Association, 285 (19), 2453–2460. Retrieved April 14, 2008 from JAMA Database. Stopka, C. B. (2005) Chapter 18: Students with temporary disabilities and other special conditions. In J. Winnick (Ed.),   Instructors Manual, Adapted Physical Education and Sport, 4th Edition (pp. 323-340). Champaign, IL: Human Kinetics. Strauss R.S. Pollack H.A. (2003). Social marginalization of overweight children. Archives of Pediatrics and Adolescent Medicine, 157, 746–752. Retrieved April 15, 2008 from Archpredriatics Database. Weintraub, D.L., Tirumalai, E.C., Haydel, F., Fujimoto, M., Fulton, J.E., Robinson, T.S. (2008). Team sports for overweight children. Archives of Pediatrics and Adolescent Medicine, 162 (3), 232-237. Retrieved April 15, 2008 from Archpredriatics Database.

Thursday, November 14, 2019

Cultural Expectations for Women within America :: essays research papers

Cultural Expectations for Women within America Every year about a million immigrants come to America in hope to start a better life for their family. They leave with virtually nothing, just the clothes on their backs and a few, hard earned coins. As they start a new life here in the United States, most immigrants tend to notice the drastic differences that are present between their culture and Western society, particularly in the way women are supposed to talk and behave. In the excerpt from â€Å"Memoirs of a Girlhood among Ghosts,† Maxine Hong Kingston addresses these hardships as a Chinese girl who is searching for her voice in America. During the excerpt, Kingston portrays fitting into these â€Å"cultural expectations† as absolutely necessary, as shown in the last paragraph in Page 10. She says things like â€Å"If you don’t talk†¦ then you can’t be a house wife.† Or â€Å"Don’t you ever want to be a cheerleader?† (Kingston 10) At the time of this scene, the narrator was so sure that the American way was the right way, that she bullies a younger student into changing. Alas the student never changes and the narrator falls sick for a year and a half because of her ill actions. However, plenty has changed since that time of the Korean War (1950’s.) Nowadays, these expectations of what is an American woman are changing. Compared to the 1950’s, women currently are holding much more power, and are viewed as a superior sex symbol. In the 1950’s, a woman’s life path was pretty clear cut, graduate from high school and find a good man while your ultimate goal is to start a family and maintain an orderly house. This is shown when Kingston says to the little girl â€Å"Some one has to marry you before you can become a housewife.† She says this as if becoming a housewife is a top priority for a woman. However presently, most women in America hold very respectable jobs and the role as housewife is slowly disappearing from American culture. Another example of modern day women showing strength is portrayed when the narrator’s mother goes on a cultural rampage and forces the narrator to go to the drug store and demand a piece of candy simply because the druggist missed the address of the house. This scene is shown in pages three, four, and five. By doing so the narrator comes off as poor and illogical.

Monday, November 11, 2019

Accounting Regulations Essay

Accountant Responsibilities By: Jennifer Koppelman March 11, 2014 Accountant Responsibility Accountants have responsibilities to many different groups such as their clients, the government and third parties. It is important that accountants act in a particular manner and have high ethical standards, integrity and professionalism. Accountant’s job responsibility is to validate financial statements and perform the duties in accordance with all the principles, standards and laws. Even though an accountant is hired by a company, they have a responsibility to many more people than just the company. Some of the people that accountants are responsible to, would be the company’s management, investors, creditors, outside regulatory bodies, and the integrity of the financial markets. Accountants need to be consistent and constantly be carefully exercising due diligence and pay close consideration of the materiality of content (Accountant Responsibility). Accountants have a code of professional conduct that they should adhere to. This states that accountants should maintain objectivity and be free of conflicts of interest in the discharging professional responsibilities. An accountant in public practice should be independent in fact and appearance when providing audit and other attestation services. Situations where accountants will need to show objectivity would be when they are felt compelled to deliver bad news to a client or employer based on an analysis that they had performed (Colson, 2004). There are two different types of auditors; internal auditors and external auditors which have different responsibilities. Internal auditors have the main responsibility to develop statements that present the financial situation of a company in a fair way, meaning that as much disclosure as necessary to give a reasonable picture of the financial situation to any user having a claim to the knowledge. External auditor’s responsibility is to affirm that this has happened by issuing an opinion as to whether the financial statement fairly presents the financial position of that corporation (Duska, 2005). Accountant Responsibility to Clients Accountants have a professional responsibility to clients to keep their information confidential. The rule states that a member in the public practice shall not disclose any confidential client information without the specific consent of the client. This also extends to other accountants not directly involved with the client who obtain information through practice reviews or sanctioned disciplinary hearings to maintain confidentially. There are certain exceptions that facilitate compliance with other professional and legal obligations. Maintaining confidentiality is not only a professional obligation but also a legal obligation. General knowledge and expertise obtained through a client engagement is not considered to be confidential information (Cashell). Accountants have ethical responsibility to protect their clients, produce financial statements and tax returns that are to the best of their ability after performing proper due diligence. If there was an event that an audit would occur for a government agency they should represent their clients with professionalism. Accountants should always maintain the highest ethical standards. Accountants perform essential and critical roles in society. Accountants have responsibilities to all of those who use their professional services. The American Institution of CPA’s has an official rule, Rule 301 states a member in the public practice shall not disclose any confidential information without the specific consent of the client. Accountant’s number one responsibility is to its clients, it is important that accountants do not disclose client information to anyone without the client’s permission first. There are consequences to the accountant if they do not keep client information confidential. It can also have a negative effect on the clients business, which will negatively affect the accountant also (ET Section 301 – Client Confidential Information). CPA Responsibility to Clients Case Even when an accountant has the intention to warn others of pending financial harm the courts have held that accountants must not give any client information, client information should always remain confidential. In a case Wagenheim v. Alexander Grant & Co the court ruled that Alexander Grant improperly divulged confidential information about their client, Consolidata Data Services, to other clients. Consolidata Data Services, an audit client of Alexander Grant performed payroll services for several of Alexander Grant’s other clients. Alexander Grant discovered that Consolidata Data Services was having financial difficulty; Alexander Grant warned their other clients to stop doing business with Consolidata Data Services. Alexander Grant argued that the other clients would suffer financial damage without warning them. The ruling was against Alexander Grant, the court said that there was no proof that Consolidata Data Services was in a financial hardship that they could not recover from. Which Alexander Grant had no legal right to inform third parties of the financial burden that Consolidata Data Services was in (Cashell, 1995). It is important that accountants keep client information confidential at all times. The accountant might not know the whole picture of a business and a company can state that they could have recovered from the financial burden but because the accountant may have told other clients that could ruin the reputation of the client and affect the business. It is always safer not to say anything in regards to the financial situations when you have an obligation to your client. Accountant Responsibility to Third Parties Accountants do not have as much liability to third parties as they do to clients. Accountants have a liability to third parties who are relying on the audit information, only if there is fraudulent conduct or proof of negligence would they be liable to the third party. When public accountants are done with an audit of their clients records and financials they put an opinion letter which sets forth, among other things, the scope of the audit and a professional opinion concerning the financial representations. Even though third parties may rely and act upon the auditor’s opinion, the auditor is contractually bond only to the client and usually owes nothing, no legal duty to third parties for negligence (Greene, 2003). Accountants need to be very careful when warning outsiders of a client’s fraud. Based on prior court cases, CPA’s generally do not have an obligation to inform outsiders of known fraud unless if they remain silent they are becoming culpable themselves. It is a risky situation if an accountant decides to â€Å"blow the whistle† (Cashell, 1995). Accountants are generally not responsible to third parties in contracts because there is no privity of contract. However, accountants can be held to be a common law duty of care towards third parties in certain circumstances, despite that there is no contractual duties. Circumstances that give rise to such duty have been considered in a substantial number of cases in recent years and three general tests have been developed. One of the tests would be if there is foreseeability damage, proximity between parties and considerations of justice and reasonableness. Another test would be testing the assumptions of reasonability. If the court would take an incremental approach in comparing the relationship in any given case to previously decided cases in which a duty of care had been recognized or rejected. An accountant can be liable to a third party if the accountant knew or should have known that they were relying on the audit, only for fraudulent conduct and proof of mere negligence is not sufficient. If the accountant knew that the audit report for the client was intended to supply the information to a third party who would rely on the information. If the third party would be relying on the information in a decision concerning transactions involving the client and the third party (Professional Liability of Accountants & Auditors). Duty to Disclose to Third Parties In some cases information should be disclosed to third parties but an accountant needs to be very careful and proceed accordingly. If it is detailed in their engagement letter, which is a written agreement to perform services in exchange for compensation then an accountant has a duty to disclose information. Once the letter is signed off on by an officer then the letter serves as a contract (Engagement Letter). In one case; Fund of Funds Ltd. v. Arthur Andersen & Co. the CPA had a duty to disclose. Arthur Andersen was the auditor for two clients, Fund of Funds and King Resources Corp. King Resources Corp developed natural resource properties and agreed to be the sole vendor of such properties to Fund of Funds at prices no higher than those charged to King Resource Corp industrial clients. Arthur Andersen learned the agreement was not being met but failed to inform Fund of Funds. The court did rule that Arthur Andersen should have disclosed this fact to Fund of Funds because they had knowledge of the overcharges, knew the terms of the agreement that was being violated and the language of their engagement letter produced a contractual obligation to reveal that information. Another case involving duty to disclose, this one a CPA was found that he did not have a duty to disclose information. The case Gold v DCL Inc. , Price Waterhouse & Co. informed DCL in December that they intended to qualify their audit report on DCL’s financial statements. DCL was in the business of leasing computers and Price Waterhouse believed that their ability to recover their computer equipment costs was impaired due to the impending release of a new line of more powerful computers by IBM. In February, DCL announced earnings without mentioning Price Waterhouse’s concern and on February 15 Price Waterhouse was replaced. The court ruled that there was no basis in principle or authority for extending an auditors duty to disclose beyond cases where the auditor is giving or has given some representation or certification and the silence and inaction of the defendants auditors did not make them culpable. The court’s reasoning that the CPA did not have to disclose was because the auditors had issued no public opinion, rendered no certification and in no way invited the public to rely on their financial judgment there was no special relationship that imposed a duty of disclosure (Cashell, 1995). Accountant Responsibility to the Government Different local, state and federal governments have different rules and regulations that accountants need to learn for the area and industry that they will be working in. This is important to find out and comply with the different regulations. This is part of an accountant’s responsibility to provide accounting services that are in compliance with the government regulations for your client’s particular industry. There may be different regulations for different industries so it is important to know which regulations are pertinent to your client. CPA for Responsibility to Government Case Some state laws might grant accountant client privileges, but these laws do not usually extend to a summons or subpoena related to a Federal Investigation by such agencies such as the IRS, or the SEC. In a case, Couch v. United States, the Supreme Court concluded that no Federal accountant client privilege exists and state created privileges do not apply to Federal cases. Before an accountant is responding to a Federal agency, the accountant should be sure that they are only responding to a valid and enforceable subpoena. In another case, Roberts v. Chaple, the Appellate Court ruled that the accountant violated Georgia’s statutory accountant client privilege because he provided information to the IRS without having been served a valid summons or subpoena. Some state privilege laws could also affect the ability to release information pursuant to a review of a CPA’s practice. Firms are responsible for meeting and keeping client confidentiality obligations whenever state statutes do not clearly provide a confidentiality exemption for a peer review of a firm’s practice. Whenever an accountant is not sure on if information should be released it would be best to consult a lawyer and obtain legal counsel to ensure that they are not breaking any laws or violating any confidentiality agreements or obligations(Cashell, 1995). Conclusion Accountants need to be ethical and practice with the highest professionalism and ethics. Accountants have many responsibilities not only to the client that they are servicing but to the government and to third parties. Responsibilities are higher to clients then third parties but it is important to know when and where your responsibility for each is. If an accountant is negligent or not responsible to the parties when they should have been there are consequences. An accountant’s main responsibility is to their client, it is important to keep client information confidential at all times. Not keeping client information confidential can have a negative effect and consequences on the accountant and the client. It is important that accountants do not disclose client information without the permission from the client first. All accountants need to have and maintain the highest ethics, professionalism and confidentiality.

Saturday, November 9, 2019

A research on the issues of the black urban experience according to steven gregory Essay

Critical Reading Assignment #3 Chapter 5: Race and the Politics of Place Gregory, Steven (1999) Chapter 5: Race and the Politics of Place, in Black Corona, Princeton, NJ:  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Princeton University Press, 109-138. The researchers conducted this study in order to challenge the depictions of the black urban experience in the media, academics, and public policy debates, which the author does frequently throughout the study. In this portion of the study, Gregory focuses on the struggles that black Lefrak City residents to disrupt the lingering stereotypes alluding to race, crime, and space in everyday politics. To conduct this research, Steven Gregory, an anthropologist, uses ethnography methods including open-ended interviews, participant observation in neighborhoods and political meetings, and archival research to collect the data used in this study. He interviews various residents and political members from this area and attends a meeting involving the Neighborhood Stabilization Committee and Community Board 4. The study takes place in the Corona neighborhood of Queens, New York, specifically in the Lefrak City are home to many African Americans residents as well as people from many other backg rounds. In this study, Gregory points out the struggles that Black Lefrak City residents had in disrupting the lingering stereotypes about, race, crime, and space in everyday politics. He explains how this area of Corona was viewed as a threat to the quality of life in the surrounding areas, which provides a link to urban decline and crime to black welfare dependency (Gregory 111: 1999). He focuses on struggles in the representation of identity and the meaning of place with the distribution of political power. As evidence, Gregory interviews and observes Edna Baskin, an African American woman eager to get involved and create a political organization to counteract these stereotypes and give black citizens from this area representation in the local politics. She establishes the organization called the Concerned Community Adults, where she would help inform residents of neighborhood issues. She faced many struggles in doing this, however, and was said to be â€Å"rubbing against the grain† (Gregory 118: 1999) while trying to promote her organization and get involved with the Community Board, made up of mostly white participants. Gregory talks about other problems this organizations faced, and the successes it achieved later on. This research has strengths in its overall comprehensiveness of the issues that Gregory is discussing. The topic he tries to tackle is very complex, and he does a good job at trying to try to explain the overall issues of the research. However, Gregory could organize his work in a fashion that is easier to comprehend that helps understand the overall concepts and issues he is focusing on in the research. He also only discusses in depth one example of the struggles that one area of this community faces. I believe that it would be interesting to instead compare the many different struggles that different areas of the community have and relate them to one another. It would be interesting to see the similarities and the differences between the different areas of this community.

Thursday, November 7, 2019

What Thanksgiving Reveals about American Culture

What Thanksgiving Reveals about American Culture Sociologists believe that the rituals practiced within any given culture serve to reaffirm that cultures most important values and beliefs. This theory dates back to founding sociologist Émile Durkheim  and has been validated by countless researchers over more than a centurys time. According to sociologists, by examining a ritual, we can come to understand some fundamental things about the culture in which it is practiced. So in this spirit, lets take a look at what Thanksgiving reveals about us. Key Takeaways: Sociological Insights on Thanksgiving Sociologists look at celebrations in order to understand culture.By spending time with family and friends on Thanksgiving, people reaffirm their close relationships.Thanksgiving highlights stereotypical American gender roles.Overeating associated with Thanksgiving illustrates American materialism and abundance. The Social Importance of Family and Friends It may not be much of a surprise that coming together to share a meal with loved ones signals how important relationships with friends and family are in our culture, which is far from a uniquely American thing. When we gather together to share in this holiday, we effectively say, Your existence and our relationship is important to me, and in doing so, that relationship is reaffirmed and strengthened (at least in a social sense). But there are some less obvious and decidedly more interesting things going on too. Thanksgiving Highlights Normative Gender Roles The holiday of Thanksgiving and the rituals we practice for it reveal the gender norms  of our society. In most households across the U.S. it is women and girls who will do the work of preparing, serving, and cleaning up after the Thanksgiving meal. Meanwhile, most men and boys are likely to be watching and/or playing football. Of course, neither of these activities is exclusively gendered, but they are predominantly so, especially in heterosexual settings. This means that Thanksgiving serves to reaffirm the distinct roles we believe men and women should play in society, and even what it means to be a man or a woman in our society today. The Sociology of Eating on Thanksgiving One of the most interesting sociological research findings about Thanksgiving comes from Melanie Wallendorf and Eric J. Arnould, who take a sociology of consumption standpoint. In a study of the holiday published in the  Journal of Consumer Research  in 1991, Wallendorf and Arnould, along with a team of student researchers, conducted observations of Thanksgiving celebrations across the U.S. They found that the rituals of preparing food, eating it,  overeating it, and how we talk about these experiences signal that Thanksgiving is really about celebrating material abundance- having a lot of stuff, notably food, at ones disposal.  They observe that the fairly bland flavorings of Thanksgiving dishes and the heaping piles of food presented and consumed signal that it is quantity rather than quality that matters on this occasion. Building on this in her study of competitive eating contests (yes, really!), sociologist Priscilla Parkhurst Ferguson sees in the act of overeating the affirmation of abundance at the national level. In her 2014 article in Contexts, she writes that our society has so much food to spare that its citizens can engage in eating for sport.  In this light, Ferguson describes Thanksgiving as a holiday that celebrates ritualistic overeating, which is meant to honor national abundance through consumption. As such, she declares Thanksgiving a patriotic holiday. Thanksgiving and American Identity Finally, in a chapter in the 2010 book  The Globalization of Food, titled  The National and the Cosmopolitan in Cuisine: Constructing America through Gourmet Food Writing, sociologists  Josà ©e Johnston, Shyon Baumann, and Kate Cairns reveal that Thanksgiving plays an important role in defining and affirming American identity. Through a study of how people write about the holiday in food magazines, their research shows that eating, and especially preparing Thanksgiving, is framed as an American rite of passage. They conclude that participating in these rituals is a way to achieve and affirm ones American identity, especially for immigrants. It turns out that Thanksgiving is about a lot more than turkey and pumpkin pie.

Tuesday, November 5, 2019

A View from the Bridge Essay Example for Free (#27)

A View from the Bridge Essay ? Eddie Carbone, the protagonist of the play, is in many ways a tragic hero and like all tragic heroes has a fatal flaw. Eddie’s harmatia is his incestuous feelings for Catherine. Arthur Miller has used the character of Eddie as an everyman perhaps to show that any person can make mistakes with ones feelings. Through the character of Eddie we witness the downfall of a decent man who loses control of his actions.  In the early stages of the play, we see Eddie over protective of Catherine but possibly in a paternal way when he says ‘I don’t like the looks they’re giving you†¦heads are turning like windmills’ although it is quite normal for a father to protect his daughter Eddie’s problem is really with how the men are looking at Catherine rather than her well beings. The reader is also made aware that Eddie has made a lot of sacrifices for Catherine ‘I took out my own mouth to give it to her’ clearly when it comes to his family Eddie puts other people before himself this is also evident as he allows Marco and Rodolfo, people he has never met before, to stay illegally at his home. Later in the play there are clues about his true feelings for example when Catherine lights Eddie’s cigar she does it eagerly saying ‘here! I’ll light it for you’ the cigar is a phallic image and hints Eddie’s subconscious desire for Catherine as it gives him unusual pleasure. Eddie is unaware of his attraction to Catherine so his feelings are manifested in hatred towards Marco and Rodolfo. Eddie’s dislike for Rodolfo is displayed almost immediately after they arrive as ‘he is coming more and more addressed to Marco only’ this suggests that Eddie has no intentions of getting to know Rodolfo as he feels threatened by him. Miller builds up the aggressive nature of Eddie’s behaviour and also how quickly he establishes how volatile he can be. In the middle of Rodolfo’s song the playwright shows us how unsettled Eddie is when the stage directions indicate that ‘Eddie rises and moves upstage’. When he interrupts Rodolfo he is very sharp. At no point does he use his name but instead calls him ‘kid’. Superficially it seems he is preventing him from singing for his own safety but already the reader is aware that there is something more bubbling under the surface, especially when Miller tells us that Eddie’s face is ‘puffed with trouble’. The shocking actions of Eddie when he kisses both Catherine and Rodolfo shows further evidence of their love for one another as Catherine screams ‘Eddie! Let go, ya hear me! I’ll kill you! Leggo of him’ here we can see that the love between Catherine and Rodolfo is much stronger than that of Eddie and Beatrice, and how it is taking over from Catherine’s affection for Eddie. At the beginning of ‘A View from the Bridge’ Eddie and Beatrice are presented as having a loving and close relationship. It is when in Act 4 Eddie is waiting for outside his apartment for Catherine and Rodolfo to arrive home that Beatrice is blunt with him and says ‘when am I gonna be a wife again, Eddie’ it shows us she doesn’t feel like his wife because he is distracted by Catherine, it also suggests they don’t sleep together as husband and wife. Beatrice is a good woman and a good wife. She tries to warn Eddie against his feelings for Catherine but it shows us that he can’t do anything about them so therefore is basically doomed. At the end, there is reconciliation between Eddie and B when they come together and share their love with Eddie’s dying words ‘Then why – Oh, B!’ this is Eddies eventual realisation of his love for B. Eddie’s betrayal not only comes a shock to the audience but is incredibly ironic as in his previous dialogue Eddie retold the story of Vinny Bolzano and said to Catherine ‘ you think I’m blowing steam here’ this shows that Eddie thinks its unimaginable for someone to betray their own family. He gives his opinion and says ‘Him? You’ll never see him no more a guy do a thing like that? How’s he gonna show his face? Here Eddie is disgusted even by the consideration of telling on a fellow Italian. It also shows that he feels strongly about the ‘Italian law’ which makes it more surprising when he goes against it as it suggests that his incestuous feelings for Catherine turned him into a complete different person. Miller presents Eddie as a respectable image in the community, a husband and a guardian. Eddie feeling as a jealous lover leads him into conflict with his community. He placed his desires above family responsibilities. His respect and honour meant everything for him , but he was blinded by his love for Catherine, so everything else was forgotten. Eddie dies for, not that of the community values but for his own pride. A View from the Bridge. (2017, Oct 23).

Saturday, November 2, 2019

Avon Calls on Foreign Markets Case Study Example | Topics and Well Written Essays - 1000 words

Avon Calls on Foreign Markets - Case Study Example This strategy guarantees increased sales because it captures the local customer needs. Given that the operation of the company is spread to different regions, this strategy captures the needs of people with different skin sensitivity to beauty products.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Additionally, another marketing orientation is the customer. Avon’s approaches in marketing are that it targets women. It takes into contemplation the age group of cosmetics users and the places where the women population propagates more rapidly. This strategy employs independent sales persons or Avon representatives, who places sales orders with Avon and deliver the same to customers. Another orientation employed by Avon is social marketing orientation that entails; a breast cancer crusade that creates a global awareness on breast cancer and community outreach and education. This strategy is core, because it targets its leading customers: the women.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   A horde of re asons made Avon concentrate on more on the foreign operations than the U.S market. First, it was due to a forecast of a slow growth rate in the U.S market given that most of the market had been permeated already, and there remained no virgin market for its products. Therefore, any growth or increased sales would entail Avon competing to grab its competitor’s market share and given the nature of competition prevalent in the U.S market, Avon chose to direct its energy on less competitive arenas.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Secondly, Avon chose to redirect its energies away from the U.S market due to the changing nature and dynamism.... A horde of reasons made Avon concentrate on more on the foreign operations than the U.S market. First, it was due to a forecast of a slow growth rate in the U.S market given that most of the market had been permeated already, and there remained no virgin market for its products. Therefore, any growth or increased sales would entail Avon competing to grab its competitor’s market share and given the nature of competition prevalent in the U.S market, Avon chose to direct its energy on less competitive arenas. Secondly, Avon chose to redirect its energies away from the U.S market due to the changing nature and dynamism of its main market which affected its distribution strategies. Avon has been built around direct marketing whereby the Avon ladies sell directly to households and giving beauty advice. Therefore, direct sales were the backbone of the company for a long time. However, it the 20th century, many U.S women were making forays into the workforce. This had twin effect in t hat access to the women in their homes was hampered. Secondly, the number of women seeking part time employment with Avon reduced. On the other hand, there existed untapped markets elsewhere, for example, in inaccessible and remote part of Brazil and Philippines. A global recession like the one that happened in 2008 is not likely to curtail Avon activities materially. Indeed, it increases the number of people willing to work part time and independently, on which Avon marketing strategy is built. To add, since Avon has diversified its market to capture the foreign market is not likely to affect all the markets negatively at once. In fact, when things were gloomy in the United States, the foreign markets looked bright.