Differences in Beliefs About the Causes of Health Disparties in Black Article

Differences in Beliefs About the Causes of Health Disparties in Black and White Nurses - Article Example The Caucasian nurses focus on genetic variables to determine the health disparities. The differences translate to different healthcare cultural competency skills trainings. The Article Reflects Good Management Practice. The principles in the article reflect good management practices. The African Americans correctly focus on the external factors in the pursuance of their healthcare activities (LaVeist, 2011). External activities affect the patients’ health. Consequently, resolving the issue of external healthcare providers enhances healthcare services. Implementing programs, improving communication and reducing discrimination in society resolve the disparities. Similarly, the Caucasian nurses focus on the genes. Gene research helps hasten the body’s recuperation process. The process indicates that some illnesses are triggered by certain gene formations. By focusing on rehabilitating the genes, the patient’s health improvement is hastened. The White nurses focus the â€Å"inner factors that are uncontrollable cause disparities (Chen et al., 2013. p. 275)†. These same nurses do not acquire external information in the patient rehabilitation process. The Caucasian nurses believe the patients’ genes triggered the ailments (LaVeist, 2011). I feel this is an important healthcare management article. The above article is important to the healthcare management process. By knowing how the African Americans think, the disparities can be address. By knowing how the Caucasian nurses think, disparities can also be address. Better understanding of the disparities between the two nursing groups will enhance the patient care outcomes. If the gene research shows that the patient’s health cannot be cured, the nurses accept the gene research findings (Chen et al., 2013). Further, the differences lead to variances in efforts to improve health conditions (Chen et al., 2013) For example, the

Conscience or the Competitive Edge Essay Example | Topics and Well Written Essays - 1000 words

Conscience or the Competitive Edge - Essay Example From this paper it is clear that a  company such as Nike can run into a variety of problems when it decides to outsource, like what it wants to consider or prioritize when moving certain operations overseas.   First of all, many companies grossly underestimate the time, money, and people that it takes to successfully outsource a portion or all of their operations.   In choosing a location, companies must consider which locations have the cheaper labor prices if they are going to save money by outsourcing in the first place.   Choosing an area with a high standard of living will end up costing the company way more than what it is worth.This essay discusses that there is a tremendously big step that is often overlooked when companies are considering outsourcing.   Before deciding on a country or service provider, first determine the cost of running your business processes and what your objectives are. If your service levels and costs are already competitive, it won't make sen se to farm it out. Study the expertise of each potential partner, considering proximity, costs, cultural and language barriers, telecom infrastructure and tax laws among other factors, before making a decision. India will not always be the right answer.  One of the most controversial problems that a company will run into when considering outsourcing is the laying off of its workers.   New jobs may be created in the foreign country of choice, but that means that jobs are lost at home.  ... When an organization chooses to outsource, the dirty work of huge corporations is sub-contracted to these workers and they are often exploited. At first glance, it may appear that bringing jobs to these developing countries is a good thing, but it is not if these workers are being forced to work in sweatshops and similar conditions (Christensen, 1996). In describing the dilemma, Christensen (1996, pg. 1) wrote, "Nike shoes, like those of most of their competitors in the athletic shoewear industry, are currently manufactured by young women in Indonesia who flock from their village homes to the Nike production factories to be paid 20% less than the "minimum physical need" for a single adult (about $2.25 a day). This means that Nike's factory workers are hardly making enough money to eat. Also, these Nike employees sometimes work over 10 hours a day in poorly-ventilated areas. Overall, the working conditions for these factory workers are lousy and Nike continues to ignore the crisis." At the time of the crisis, the managers and representatives of the company clearly were not concerned about the stakeholder condition overseas such as safety, working conditions, cheap labor, and child labor. They instead only chose to think about maximizing profits and did not care about the welfare of the stakeholder in the foreign country. For a time, the company appeared to try to hide this situation, but before long, things hit the spotlight (Thunderbird, 2004). A company such as Nike can run into a variety of problems when it decides to outsource, like what it wants to consider or prioritize when moving certain operations overseas. First of all, many companies grossly underestimate the time, money, and people that it takes to successfully outsource a portion or all of

Heart transplant: An overview

Heart transplant: An overview Introduction Heart transplant is a transplant procedure surgery where the malfunctioning heart or end-stage heart-related disease are replaced by a function heart. Indeed, this is a very complicated, risky and time-consuming operation since it needs a function heart from the person who has just died and implant it into the patient. It is usually done in emergencies and to find a donor heart is difficult. Have you ever thought of how was the first heart transplant done? Who was actually the first person in the world that conducted this sound seemed â€Å"impossible† surgery? Who was the first courageous patient who willing to put his life in such a great risk? And have you ever wondered how exciting it would be to cause a breakthrough in medical world that could end up saving millions of lives from all over the world? This great success was from a heart surgeon, Dr. Christiaan (Neethling) Barnard from South Africa. He was the first person who carried out a human-to-human heart transplant on December 3, 1967 in Cape Town, South Africa. It was done at Groote Schuur Hospital in Cape Town on Louis Washkansky, a South African grocer who would most certainly die without the heart transplant. Meanwhile, the donor was from a young woman, Denise Darvell who was killed in an accident. The heart transplant surgery had surprised the whole world. Dr. Christiaan (Neethling) Barnard also became a well-known heart surgeon overnight. Besides heart transplant, he had other astonishing achievement in kidney transplant and gastrointestinal pathology. Dr. Barnard is also attributed in mounting a new design for artificial heart valves, doing heart transplanting on animals, and correcting the problem of the blood supply to the fetus during pregnancy. With the efforts of Dr. Barnard and his surgical team, the survival rates of 50% of the patients to at least 5 years of living after heart surgery. Background of Christiaan Barnard Christiaan Barnard was born in Beaufort West, Union of South Africa on 8 November 1922.[1] His father, Adam Barnard was a minister of the Dutch Reformed Church for the mixed race population of the town. When he was a child, he always pumped the bellows of the churchs primitive organ which his mother played during services. After a long time, he told a joke that the heart was not the first organ he had had to deal with in his life. One of his four brothers, Abrahim died at the age of five because of the heart problem. After that incident, Barnard determined to be a surgeon to help people who faced heart problem since he was young. Christiaan Barnard came from a very poor family and he studied at the local public school. He matriculated from the Beaufort West School in 1940. After that, Barnard got a place at the University of Cape Town Medical School. He obtained Bachelor of Medicine, Bachelor of Surgery in medicine at the University of Cape Town in 1946. He worked as a general practitioner in Ceres, South Africa when he was a resident doctor at the Groote Schuur Hospital in Cape Town. In 1951, he returned to Cape Town and worked as a Senior Resident Medical Officer at the City Hospital. Besides, he was also a registrar in the Department of Medicine at the Groote Schuur Hospital. Since Christiaan Barnard was interested in his research and gaining a new surgical skills and experiences, he furthered his postgraduate studies at the University of Cape Town and at the University of Minnesota. He acquired Master of Medicine in medicine for a dissertation entitled Meningitis† from the University of Cape Town in 1953[2] whereas he was awarded Doctor of Philosophy degree for his dissertation entitled The aetiology of congenital intestinal atresia at the University of Minnesota. [3]After that, he went back to South Africa to be a cardiothoracic heart surgeon. Before he left for America (1953-1955), Barnard had gained recognition for research in gastrointestinal pathology. He proved that the fatal birth defect known as congenital intestinal atresia (a gap in the small intestines) was due to the fetus receiving an inadequate supply of blood during pregnancy and that it could be remedied by a surgical procedure. [4] He was a specialist in cardiothoractic surgery and heart transplantation. His first successful open heart surgery program is at Groote Shuur Hospital. In 1967, he led a team to perform in the worlds first human-to-human heart transplant. Barnard was contributed the treatment of cardiac diseases, such as the Tetralogy of Fallot and Ebsteins anomaly. In 1972, he was promoted to be Professor of Surgical Science in the Department of Surgery at the University Of Cape Town. He got an appellation Professor Emeritus in 1984. Christiaan Barnards advances in heart surgery brought him honors from a host of foreign medical societies, governments, universities, and philanthropic (charitable) institutions. He had also been presented many honors, including the Dag Hammarskjold International Prize and Peace Prize, the Kennedy Foundation Award, and the Milan International Prize for Science. Since 1960, Christiaan Barnard had been bothered by rheumatoid arthritis (a severe swelling of the joints). This limited his surgical experimentation in later years. As a result, he turned to writing novels as well as books on health, medicine, and South Africa. At the same time, he also served as a scientific consultant. Christiaan Barnard died on September 2, 2001, when he was seventy-eight years old. Contributions of Christiaan Barnard in Science Doctor Barnard with some of his medical team 1. Proof Of The Fatal Birth Defect Christiaan Barnard showed that the fatal birth defect that was known as congenital intestinal atresia was a gap in the small intestines. The fetus did not receive sufficient blood during pregnancy cause the defect.[5] This research made him being recognised in gastrointestinal pathology which is about intestinal diseases. Besides, he also proved that surgical procedure could treat this condition. 2. Heart Transplantation Christiaan Barnard was a pioneering cardiac surgeon but his advances were based on work that came before him. The first use of hypothermia in 1952 and the introduction of a heart-lung machine in 1953 were crucial important for his advances. In 1960, these advances which combined with other techniques enabled him to undergo the first heart operation. Ø The First Heart Transplantation Preparation for the first heart transplant Upon he returned to South Africa, he introduced open-heart surgery and designed artificial valves for the human heart. During 1967, in the preparation for the first heart transplantation, he spent 3 months with the pioneer kidney transplant surgeon who was David Hume in Richmond, Virginia and another 2 weeks with Thomas Starzl in Denver, Colorado. He learnt the basics of immunosuppressive therapy in organ transplantation from these attachments. Furthermore, he got the chance to watch an orthotopic heart transplant on a dog which was performed by Richard Lower, head of cardiac surgery when he was at the Medical College of Virginia. Lower spent many years with Norman Shumway at Stanford University to develop, perfect the surgical technique and study other kinds of experimental heart transplantation. In addition, Christiaan Barnard underwent a single kidney transplant in Cape Town was to gain some experience about immunosuppressive therapy. The patient did exceptionally well. Therefore, Barnard claimed that he was the only kidney transplant surgeon in the world with a 100% 20-year patient and graft survival. The First Patient—Louis Washkansky Making history: The First Patient Louis Washkansky After a decade of heart surgery, Christiaan Barnard was ready to accept the challenge posed by the human heart transplantation. In 1967, he performed the first human-to-human orthotopic heart transplant in his patient, Louis Washkansky who was a fifty four years old patient, suffering from extensive coronary artery disease, peripheral vascular disease and also diabetic. He could either wait for death or risk transplant surgery with an 80% chance of surviving. He at last chose the surgery. As Barnard wrote, For a dying man it is not a difficult decision because he knows he is at the end. If a lion chases you to the bank of a river filled with crocodiles, you will leap into the water convinced you have a chance to swim to the other side. But you would never accept such odds if there were no lion. [6] On December 2, 1967, Washkanskys heart was replaced by the heart of a young woman killed in an accident. Barnards assistants immediately opened the chest, initiated pump-oxygenator support, cooled the heart to a low temperature, and excised it once medicolegal official announced that the young woman was dead. The heart was kept alive in a heart-lung machine that circulated Washkanskys blood before removing the patients diseased organ and replacing it with the healthy heart. All the procedures were run well and the heart functioned satisfactorily by using the technique which was developed in dogs by the Stanford group[7]. Washkanskys daily progress was followed intensely. In the beginning, he recovered very well. His peripheral edema was lost rapidly as his new heart functioned strongly. However, after 12 days, his condition started to deteriorate and his lungs were developed radiographic infiltrates. The surgical team was not sure if these were associated with cardiac failure from rejection or with infection. Mistakenly, they elected to treat for rejection and intensify the immunosuppressive therapy. They made a wrong decision because Washkansky had pneumonia. As a result, Louis Washkansky died on December 21, 1967. Ø The second patient—Philip Blaiberg Not daunted by the failure, within a year, Christiaan Barnard replaced the diseased heart of Philip Blaiberg who was a fifty eight years old retired dentist. On this occasion, Barnard slightly modified the surgical technique. The incision in the right atrium of the donor heart was extended from the inferior vena cava into the atrial appendage to avoid the area of the sinus node at the root of the superior vena cava.[8] This is the first time when antilymphocyte serum was used in the patient. After heart transplantation, Blaiberg recovered well and he was the first heart transplant patient who can leave hospital. Nevertheless, he died on the 19th month. His autopsy showed that he infected a severe and widespread coronary artery disease. The medical profession was shocked because he had not expected that atherosclerosis could develop such rapidly. This was the first example of graft atherosclerosis, otherwise known as chronic rejection that now dominates as the major cause of graft failure after the first post transplant year. Blaiberg wrote a short book about his experience which was Looking At My Heart[9] before he died. Ø Twin-Heart Operation Christiaan Barnard performed a twin-heart surgery in the year 1974, November 25 as the history of medical had been changed by him again. The only infected part of heart of Ivan Taylor (58 years old) was being removed and replaced with the heart of a child who was only 10 years old. The heart of the child was used to support the patients diseased organ. Although Barnard was confident in this new operation since this was less dangerous compared to the heart implantation, the patient passed away in four- month time. Double transplants was included in twin-heart operation by combining a well heart to the patients heart to produce a double pump, manipulating synthetic heart valves and making the lives of seriously ill people longer by using monkeys hearts. Ø Orthotopic heart transplantation Barnards medical team had only performed ten orthotopic heart transplants between the year 1967 and 1973.[10] The results were outstanding even though the medical standards last time were not as high as todays, as one considers the ancient nature of the immunosuppressive therapy accessible at the time which are mainly azathioprine, corticosteroids, and antilymphocyte serum, and the team was not expert enough in diagnosing and treating rejection episodes since they did not have many experiences in these aspects. Dirk Van Zyl who was the sixth patient was notable in orthotopic heart transplant. His ischemic heart disease was too bad that he had a cardiac arrest when he was anesthesia.[11] At the time of giving external cardiac massage, he was attached to the pump-oxygenator via cannulation of the femoral vessels. He made an ordinary healing from the heart transplant surgery. He did not receive any cyclosporine, only being maintained on azathioprine and prednisone. He died when he was 24 years old from a cerebrovascular accident. Ø Heterotopic heart transplantation Jaques Losman, a junior surgeon, was being set by Barnard on his team in order to develop a surgical technique of heterotopic heart transplantation. This is a kind of transplantation where the second heart is located in the chest and the two hearts have the chance to work in parallel. There are two techniques were successfully developed in the laboratory, in one of which the donor heart help the left ventricle only and another in which biventricular support was offered[12]. Only two left ventricular assist procedures were carried out in patients, the remaining processes were related to biventricular assist. Forty-nine following heterotopic heart transplants were done in Cape Town between 1974 and 1983 with rather excellent results for that period. 3 out of the first 5 of patients managed to live more than 10 years. Two 14-year-old boys, both of whom firstly received heterotopic transplants, went through second (orthotopic) heart transplants for joining atherosclerosis, and were thus the first patients in the world to have two donor hearts in their chest at the same time. The first of these two boys stays alive and healthy 20 years more. In the other, the second transplant also finally failed and he underwent a third graft, again in the orthotopic site, and therefore turned into one of the few humans to have had four hearts in his life-time. One of the advantages of heterotopic heart transplantation was that information on the retrenchment of both the recipient and donor left ventricles could be supplied by an outer pulse trace. The changes in the ratio of these two pulses as the donor pulse deteriorating in relation to the recipient pulse, recommended that rejection was happening.[13] Increase immunosuppressive therapy could then be controlled. If there were any doubts, an endomyocardial biopsy could be performed. The other hypothetical benefit is that, in patients with a severe myocarditis, the back-up that given by the transplant might allow the myocarditis to resolve and the patients own heart to recover. In fact, this had happened in one patient, making it feasible to remove the transplanted heart while it developed a fairly acute rejection episode. Ø Xenotransplantation The heterotopic heart is able to provide temporary circulatory support to a failing native heart, in the hope that the native heart would recover, was extended into the realm of xenotransplantation.[14] On two occasions in 1977, when a patients left ventricle failed acutely after routine open heart surgery and when no human donor organ was available, Barnard transplanted an animal heart heterotopically. On the first occasion, a baboon heart was transplanted, but this failed to support the circulation sufficiently, the patient dying some 6 hours after transplantation. In the second patient, a chimpanzee heart successfully maintained life until irreversible rejection occurred 4 days later, the recipients native heart having failed to recover during this period. Barnard abandoned further attempts at xenotransplantation since, in his own words, â€Å"I became too attached to the chimpanzees.†ÃƒËœ Hypothermic perfusion storage of the donor heart A young biochemist working in Barnards department, Winston Wicomb, a hypothermic perfusion system was developed for storing hearts ex vivo for up to 48 hours. It proved possible to remove a baboons heart, store it by hypothermic perfusion for 24 or 48 hours, and then replace it in the original baboon, the baboon having been maintained alive during this period by an orthotopic cardiac allograft. With the success of this storage system in the laboratory, Barnard encouraged his juniors to use it in the clinical transplant program. This phenomenon of delayed function, suggesting temporary depletion of myocardial energy stores, was believed to be related to the fact that, whereas in the baboon experiments the heart had been removed from a healthy anesthetized animal, in the clinical situation the heart had been excised from a brain-dead subject. 3. Books Barnard had been bothered by rheumatoid arthritis since he was young, and advancing stiffness in his hands forced his retirement from surgery in 1983. He took up writing, however, and wrote a cardiology text, a (sometimes sensational) autobiography, and several novels, including a thriller about organ transplants. Christiaan Barnard wrote two autobiographies. His first book, One Life, was published in 1969 and subsequently sold copies worldwide. Some of the proceeds were used to set up the Chris Barnard Fund for research into heart disease and heart transplants in Cape Town. His second autobiography, The Second Life, was published in 1993. Apart from his autobiographies, Dr Barnard also wrote several other books including The Donor, Your Healthy Heart, In The Night Season, The Best Medicine, Arthritis Handbook: How to Live With Arthritis, Good Life Good Death: A Doctors Case for Euthanasia and Suicide, South Africa: Sharp Dissection, 50 Ways to a Healthy Heart and Body Machine.[15] Christiaan Barnard had influenced much in the current scientific knowledge. His first heart transplant done in 1967 had contributed a lot in the knowledge of heart transplant. In December 1967, Dr. Barnard placed the heart of a 25-year-old woman who had died in an auto accident in the chest of Louis Washkansky, a 55-year-old man dying of heart damage. Barnard and his team of cardiac specialists gave the patient large doses of drugs in order to suppress the bodys defense mechanism that would normally reject a foreign organism. However, Washkanskys body was unable to defend itself against infection and only survived for 18 days.[16] However, Washkanskys brave election to be the first heart transplant recipient had proved the technique feasible. After Barnards successful operations, surgeons in Europe and the United States began performing heart transplants, improving upon the procedures first used in South Africa. Despite many failures worldwide in heart transplant, this relative success did much to generate guarded optimism that heart transplantation might eventually become a feasible therapeutic option. Barnard then developed the operation of heterotrophic heart transplantation which had some benefits in the pre-cyclosporine era when immunosuppressive therapy was very limited. In 1981, his group was the first in successfully transporting donor hearts using a hypothermic perfusion storage device. Several studies on the hemodynamic and metabolic sequelae of brain death were carried out in his Departments cardiovascular research laboratories at the University of Cape Town. The concept of hormonal replacement therapy in organ donors was also developed. In the Chris Barnard Division of Cardiothoracic Surgery at Groote Schuur Hospital and the University of Cape Town, an active heart transplant program still continues. The thrust of clinical activity within the Division and the research within its state-of-the-art cardiovascular research laboratories is now directed towards valvular and ischaemic heart which are common in the African population.[17] Dr. Barnard had learned much of his technique from studying with the Stanford group. This first clinical heart transplantation experience stimulated world-wide notoriety, and many surgeons quickly co-opted the procedure. However, because many patients were dying soon after, the number of heart transplants dropped from 100 in 1968, to just 18 in 1970. It was recognized that the major problem was the bodys natural tendency to reject the new tissues. Advances in tissue typing and immunosuppressant drugs Over the next 20 years, important advances in tissue typing and immunosuppressant drugs allowed more transplant operations to take place and increased patients survival rates. The most notable development in this area was the discovery of cyclosporine, an immunosuppressant drug derived from soil fungus, in the mid 1970s. It was the first immunosuppressive drug that allowed the selective immuneregulation of T cells without excessive toxicity. Todays surgical techniques and procedures are more sophisticated. Refinements in patient selection, newer immunosuppressants, better myocardial protection, and the use of right ventricular endomyocardial biopsy to identify rejection have resulted in better survival rates. After his breakthrough, he continued to work with a professional passion that excited the public and frightened his colleagues. He was the first to explore further cardiac techniques. These included double transplants which involved the of joining a healthy heart to the patients to create a double pump, designing artificial heart valves and using monkeys hearts to keep ill people alive. [18] Following the determination of Dr. Barnard, coronary assist devices and mechanical heartsare being developed to perform the functions of live tissues. Since the 1950s, artificial hearts have been under development. A booster pump was first implanted successfully as a temporary assist device in 1966. Barnard made medical history again when he performed a twin-heart operation in 1974, which is seven years after his first heart transplant. This time, he only removed the diseased part of the heart of a 58-year-old man and replaced it with the heart of a 10-year-old child. The donor heart acted as a booster and back-up for the patients disease-ravished organ.[19] However, the patient died within four months even though Barnard was optimistic about this new operation which he believed was less radical than a total implantation. Conclusion Barnard retired as Head of the Department of Cardiothoracic Surgery in Cape Town in 1983 after developing rheumatoid arthritis in his hands, which prevented him from operating. At the time of his retirement, Barnard investigated the controversial â€Å"rejuvenation† therapy offered by the Clinique La Prairie in Switzerland. In particular, he received considerable adverse publicity over his comments with regard to an anti-ageing skin cream, known as Glycel, which was intended to reduce wrinkling. Barnard was also invited to act as a consultant at Baptist Medical Center in Oklahoma City where a new heart transplant program was being planned. In later life spending much of his time at the Baptist Medical Centre in Oklahoma, where he tried to find a way of slowing the ageing process. It seemed he was searching for a miracle to match his first. Despite the problems and techniques faced, Barnard continued to further his knowledge and researches in heart transplant. This has become a n inspiration to the others in the aim to perform more successful heart transplant. The hard-work of Dr. Barnard and his team will be memorized by people forever. Reference 1. Barnard, Christiaan. (n.d.). Retrieved August 21, 2009, from http://www.encyclopedia.com/doc/1G2- 3437500078.html 2. Christiaan Barnard. (n.d.). Retrieved August 21, 2009, from http://en.wikipedia.org/wiki/Christiaan_Barnard 3. Christiaan Barnard. (n.d.). Retrieved August 21, 2009, from http://www.answers.com/main/ntquery?s=christiaan+barnardgwp=13 4. Christiaan N. Barnard. (n.d.). Retrieved August 21, 2009, from http://www.novelguide.com/a/discover/ewb_02/ewb_02_00449.html 5. Christiaan Barnard Biography. (n.d.). Retrieved August 24, 2009, from http://www.notablebiographies.com/Ba-Be/Barnard-Christiaan.html 6. Dr Christiaan Barnard. (n.d.). Retrieved August 24, 2009, from http://www.dinweb.org/dinweb/DINMuseum/Dr%20Christiaan%20Barnard.asp Christiaan Barnard. (n.d.). Retrieved August 24, 2009, from http://www.answers.com/main/ntquery?s=christiaan+barnardgwp=13 8. Heart Transplant, History of Heart Transplantation. (n.d.). Retrieved August 25, 2009, from http://www.cumc.columbia.edu/dept/cs/pat/hearttx/history.html 9. http://www.springerlink.com/content/q3266367g54588th/. Retrieved 24.8.2009. 10. BBC News | HEALTH | Christiaan Barnard: Single-minded surgeon. (2001). Retrieved August 25, 2009, from http://news.bbc.co.uk/2/hi/health/1470356.stm 11. Dr. Christiaan Barnard: Biography. (n.d.). Retrieved August 25, 2009, from http://www.answers.com/topic/dr-christiaan-barnard 12. Lower, R.R., Shumway, N.E. (1960). Studies on orthotopic homotransplantation of the canine heart. Surg Forum, 11, pp. 18-20. 13. Barnard, C.N. (1968). What we have learned about heart transplants. J Thorac Cardiovasc Surg, 56, pp. 457-468. 14. Blaiberg, P. (1969). Looking at my heart. London: Heinemann. 15. Cooper, D.K.C., Lanza, R.P. (1984). Heart transplantation at the University of Cape Town—an overview (appendix). In Cooper, D.K.C. Lanza, R.P. (Eds.), Heart transplantation (pp. 351-360). Lancaster: MTP Press. 16. Brink, J. (1996). Twenty-three year survival after orthotopic heart transplantation [letter]. J Heart Lung Transplant,15, pp. 430-431. 17. Barnard, C.N., Losman, J.G. (1975). Left ventricular bypass. S Afr Med J, 49, pp. 303-312. 18. Novitzky, D., Cooper, D.K.C., Rose, A.G., Barnard,C.N. (1984). The value of recipient heart assistance during severe acute rejection following heterotopic cardiac transplantation. J Cardiovasc Surg, 25, pp. 287-295. 19. Barnard, C.N., Wolpowitz, A., Losman, J.G. (1977). Heterotopic cardiac transplantation with a xenograft for assistance of the left heart in cardiogenic shock after cardiopulmonary bypass. S Afr Med J, 52, pp. 1035-1039. 20. Cooper, D.K.C. (2001). Christiaan Barnard and his contributions to heart transplantation. The Journal of Heart and Lung Transplantation, 20 (6), 599-610. 21. Brink, J. G., Cooper, D.K.C. (2005). Heart transplantation: The contributions of Christiaan Barnard and the University of Cape Town/Groote Schuur Hospital. World Journal of Surgery, 29 (8), 953-961. 22. (Heart Transplantation: The Contributions of Christiaan Barnard, 2005; Heart Transplantation: The Contributions of Christiaan Barnard, 2005) [1] Barnard, Christiaan. (n.d.). Retrieved August 21, 2009, from http://www.encyclopedia.com/doc/1G2- 3437500078.html [2] Christiaan Barnard. (n.d.). Retrieved August 21, 2009, from http://en.wikipedia.org/wiki/Christiaan_Barnard [3] Christiaan Barnard. (n.d.). Retrieved August 21, 2009, from http://www.answers.com/main/ntquery?s=christiaan+barnardgwp=13 [4] Christiaan N. Barnard. (n.d.). Retrieved August 21, 2009, from http://www.novelguide.com/a/discover/ewb_02/ewb_02_00449.html [5] Christiaan Barnard Biography. (n.d.). Retrieved August 24, 2009, from http://www.notablebiographies.com/Ba-Be/Barnard-Christiaan.html [6] Dr Christiaan Barnard. (n.d.). Retrieved August 24, 2009, from http://www.dinweb.org/dinweb/DINMuseum/Dr%20Christiaan%20Barnard.asp [7] Lower, R.R., Shumway, N.E. (1960). Studies on orthotopic homotransplantation of the canine heart. Surg Forum, 11, pp. 18-20. [8] Barnard, C.N. (1968). What we have learned about heart transplants. J Thorac Cardiovasc Surg, 56, pp. 457-468. [9] Blaiberg, P. (1969). Looking at my heart. London: Heinemann. [10] Cooper, D.K.C., Lanza, R.P. (1984). Heart transplantation at the University of Cape Town—an overview (appendix). In Cooper, D.K.C. Lanza, R.P. (Eds.), Heart transplantation (pp. 351-360). Lancaster: MTP Press. [11]Brink, J. (1996). Twenty-three year survival after orthotopic heart transplantation [letter]. J Heart Lung Transplant,15, pp. 430-431. [12] Barnard, C.N., Losman, J.G. (1975). Left ventricular bypass. S Afr Med J, 49, pp. 303-312. [13] Novitzky, D., Cooper, D.K.C., Rose, A.G., Barnard,C.N. (1984). The value of recipient heart assistance during severe acute rejection following heterotopic cardiac transplantation. J Cardiovasc Surg, 25, pp. 287-295. [14] Barnard, C.N., Wolpowitz, A., Losman, J.G. (1977). Heterotopic cardiac transplantation with a xenograft for assistance of the left heart in cardiogenic shock after cardiopulmonary bypass. S Afr Med J, 52, pp. 1035-1039. [15] Christiaan Barnard. (n.d.). Retrieved August 24, 2009, from http://www.answers.com/main/ntquery?s=christiaan+barnardgwp=13 [16] Heart Transplant, History of Heart Transplantation. (n.d.). Retrieved August 25, 2009, from http://www.cumc.columbia.edu/dept/cs/pat/hearttx/history.html [17] (Heart Transplantation: The Contributions of Christiaan Barnard, 2005; Heart Transplantation: The Contributions of Christiaan Barnard, 2005) [18] BBC News | HEALTH | Christiaan Barnard: Single-minded surgeon. (2001). Retrieved August 25, 2009, from http://news.bbc.co.uk/2/hi/health/1470356.stm [19] Dr. Christiaan Barnard: Biography. (n.d.). Retrieved August 25, 2009, from http://www.answers.com/topic/dr-christiaan-barnard

Teen Marriage Essay -- Argumentative Persuasive Relationship Essays

Teen Marriage What is marriage? Marriage is â€Å"the institution whereby men and women are joined in a special kind of social and legal dependence for the purpose of founding and maintaining a family† (Marriage 729). The fact is, marriage, to most of society, is something much more than that. To some, marriage is the uniting of their souls; to others, it is merely an escape from their fear, their pain, and their agony. The sad truth about it is that many of those marriages will end in divorce. So how do couples know if what they have will last forever? It is impossible to know for sure. No one can tell them that they definitely have what it takes to make a marriage last. Marriage is about compromise and understanding. It is also about give and take. If one party in the marriage is unwilling to give, and only takes, the marriage will be short lived. Statistics show that in 1998, 2,256,000 couples became married, and 1,135,000 couples became divorced (Fast 1,2). For every two couples getting married, there is one that is getting divorced. In fact, half of ALL marriages end in divorce (Ayer 41). That is a sad reality to face. Those percentage rates increase as the age of the participant’s decrease. It seems these days, fewer and fewer teens between the ages of 14 and 18 are getting married. This is a change for the better. Teens are usually not prepared for marriage. Marriage comes with many responsibilities; most of which teens are not prepared to handle. â€Å"Early marriage, though possessing certain inherent dangers, is widely practiced in contemporary America† (Teenage 1). Even if teens feel they have the potential for a lasting marriage, they should still wait to become married. One of many arguments against this is that if the teens feel they are â€Å"destined† to be together and they wait to become married, there is a strong potential for pregnancy before marriage. However, just because teens wait to become married does not mean that they wait to share the privileges that married couples share. Today, sex before marriage is widely practiced. Many couples, who are not even considering marriage, have sex. Chances are that if a teen couple is thinking about marriage, they probably have already had intercourse. Allowing the teens to become married would only encourage sex before they are fully prepared to handle the responsibilities that come ... ...ociety; we do not need teens, which are not ready for marriage, to be married. Marriage is all about compromise, understanding, and give and take. Teens have not fully grasped that concept yet. They need to experience more in life before becoming married. They are missing out on so much; it is truly not worth it to rush into marriage. Works Cited Ayer, Eleanor H. Everything you need to know about teen marriage. 1st ed. New York: Rosen Pub. Group, 1990. "Fast Stats A to Z." [online] Available http://www.cdc.gov/nchs/fastats/ default .html, March 7, 2001. Holt, Chatal Danino. "The three R's of Relationships." [online] Available http://www.aboutyourmarriage.com/communicating/article/ three_r.html, February 12, 2001. Holtrop, Holly. Personal interview, March 12, 2001. "Marriage." Webster's Ninth New Collegiate Dictionary. 1991. "Teenage Marriage: weigh it carefully!" [online] Available http://www.bible .ca/ f-teen- marriage.html, February 14, 2001. Tobin, Dr. Michael. "Personal Responsibility." [online] Available http://www. aboutyourmarriage.com/columns/drtobin/responsibilities.html, February 7, 2001.

Ski Jacket

The analysis conducted shows the importance of quantity production variability on the profit maximizing verge. A range of values is presented by four Regional Sales Managers; each region includes the minimum, most likely and maximum sales values of a random variable. The sample data is described as simple, limited, and somewhat scarce; therefore, given the grade of uncertainty, the most appropriate and suitable distribution to use is the Triangular distribution. The Monte Carlo Simulation from Microsoft Excel @Risk, will calculate â€Å"a model output value many times with different input values. The purpose is to get a complete range of all possible scenerios. †1 For the Region 1 the demand is generated from (3000, 4000, 8000) with a mean of 5000. One point of interest in the data is the variability of the values. According to the parameters of this data the coefficient of variability is 22%. The graph is right skewed, as we see the mean (5000) is right to the median (4875), and the median is right to the mode (4000); its peak represents the most likely value (4000). According to the input the total demand average generated for this region is 5000 jackets. For the Region 2 the demand is generated from (2000, 4000, 5000) with a mean of 3667. One point of interest in the data is the variability of the values. According to the parameters of this data the coefficient of variability is 17%. The graph is left skewed, as we see the mean (3667) is relatively close, but left to the median (3717), and the median is also close, and left to the mode (4013); its peak represents the most likely value (4000). According to the input the total demand average generated for this region is 3667 jackets. For the Region 3 the demand is generated from (1500, 2000, 3500) with a mean of 2333. One point of interest in the data is the variability of the values. According to the parameters of this data the coefficient of variability is 18%. The graph is left skewed, as we see the mean (2,333) is left to the median (2269), and the median left to the mode (2242); its peak represents the most likely value (2000). According to the input the total demand average generated for this region is 2333 jackets. For the Region 4 the demand is generated from (500, 1000, 1500) with a mean of 1000. One point of interest in the data is the variability of the values. According to the parameters of this data the coefficient of variability is 20%. The graph perfectly symmetric, the peak represents the most likely value (1000). According to the input the total demand average generated for this region is 1000 jackets. When the four Regional demands are summarize (5000, 3667, 2333, 1000) we totalize an estimate value of 12000 jackets. The four Regions have different means, standard deviation; the tendencies of the values are they decrease from Region 1 to Region 4. Beside the values provided by the four Regional Sales Managers, 12 Egress employees have independently estimated demand for the upcoming season. Using the same program described above, the sample data generated a mean of 11750, standard deviation 3678, and an IQR of 5039. The best distribution fit for the sample appears to be triangular. If compared to the Regional Manager’s demand, the mean generated from the employ ees’ estimate (11750) is very close to the total demand estimated by the triangular distribution (12000) from the manager’s data. The most appealing option, between the two demand estimates, is the Regional Manager’s demand as it leads to the possibility of generating triangular distribution estimates, easy to understand and visualize any effect of any changes, which will result in positive decision making. There are three different quantities of production levels projected for the upcoming season (7800, 12000, 14000). According to the previous demand estimates, the total quantity demanded is 12000. Therefore, the production level of 7800 jackets does not match the demand estimated; there is a demand shortage of 4200 jackets, which will result in disadvantage, explained as follows. When compared this quantity level of production with the 12000 production level, there is an $84,000 profit difference between both levels, which makes us determine that between both the most appealing alternative for profit maximization is the 12000 production level. On the other hand, the 14000 production level generated a total profit estimate of $40,000; his amount can be translated into a loss of $100,000 when compared to the 12000 production level. Meaning that, 2000 extra jackets produced over the estimated demand will be sold at $30 per unit instead of $100. However, if these 2000 extra jackets were to be sold at full price ($100 per unit) profits would increase by $40,000. Finally, when comparing all three production levels, we can conclude that the most suitable alternative, that comprises t he most benefits, in terms of profit maximization, is the 12000 quantity production level.

Lab Report Daphnia

Effects of Alcohol, Caffeine, and Temperature on the Heart Rate of Daphnia magna Joseph Ezra Gallo BY124L MW 8:30-11:30 Introduction Ectothermic animals are animals whose body temperature is affected by their surroundings. This means that if the environment is cold the animal will be cold. If the environment is warm the animal will be warm. This is because the animal doesn’t have the capability of regulating its body systems to keep a constant body temperature. When an ectothermic animal is cold, its heart rate will lower.When the animal is warmer, the heart rate will raise – as long as the temperature isn’t sufficiently high to harm the animal. (Campbell, 2005) Alcohol is a depressant. This means that body systems will slow down when alcohol is introduced. In particular, the heart rate will get consistently lower. If too much alcohol is added, it will result in the death of the animal. The alcohol acts by inhibiting the nervous system. (LaFave, 2003) After an in toxicating exposure to alcohol, an organisms system will be impaired for an extended period of time. Caffeine is a stimulant.It will work by causing the nervous system to work faster. Also, it will cause the blood vessels to constrict. (LaFave, 2003) These effects will work together to increase an animals heart rate. Under normal circumstances, the heart rate will increase as more caffeine is added. At some point the high concentration of caffeine will cause the heart to stop functioning. The effect of one outside substance can impair the effects of other substances. In this experiment we will intoxicate an organism. As a result, the nervous system will have difficulty responding when we introduce a stimulant.The caffeine will have no effect on the organism, because it will be insufficient to overcome the effects of the alcohol exposure. Background Daphnia magna is a freshwater ectothermic crustacean commonly referred to as a water flea. Its body is transparent. Because of its trans parency we can observe the effects of substances on its body without surgical procedures. We can observe the heart of the Daphnia to be dorsal to the backbone, just behind the head. (Helms, 1998) The average Daphnia has a heart rate of about 180 beats per minute under normal conditions.We will observe the effects of temperature fluctuations, alcohol, and caffeine on this ectothermic animal. Hypothesis Hypothesis 1: The hypothesis is that lowering the temperature of the surroundings of the ectothermic Daphnia magna will cause its heart rate to lower, and raising the temperature will increase heart rate. Hypothesis 2: The hypothesis is that the heart rate of Daphnia magna will decrease as higher concentrations of alcohol solution are introduced to the system. Hypothesis 3: The hypothesis is that the heart rate of Daphnia magna will increase as higher concentrations of caffeine solution are introduced to the system.Materials and Methods For the sake of time, the experiment was split in to two parts and each part was performed by a different team. One team worked on the effects of temperature changes on heart rate. The other team worked on the effects of Alcohol and Caffeine on the heart rate. Both teams obtained a plastic pipette and cut off the tip at the first graduation from the bottom to allow Daphnia magna to fit into the pipette. The teams each obtained a depression slide and smeared a small amount of petroleum jelly on one of the wells.Any excess petroleum jelly was wiped off so that there was only one layer on the well. Then each team used their pipette to draw a Daphnia magna from the jar and placed it on the petroleum jelly covered well. A Kimwipe was used to draw off excess fluid from the slide. Then one drop of solution was placed on the Daphnia magna to prevent it from drying out. Each slide was placed on a dissection microscope and the heart was located using the Helms manual and help from the lab instructor. Then one minute was given for the Daphnia magna to calm down.The following was the procedure used by the temperature team. After the Daphnia was given time to calm down, the team took a reading of its heart rate at room temperature (27 degrees C). The reading was taken by counting the heart beats for ten seconds and then multiplying by six to yield beats per minute. Next, a glass Petri dish was filled with ice water at five degrees Celsius. The cold water Petri dish was placed on the stage of the microscope, and the Daphnia was placed on top of the dish. When the Daphnia had been given a minute to acclimate to the changes, another heart rate reading was taken.Then the same procedure using the Petri dish to changed environmental conditions was used with cold tap water (23 degrees), warm tap water (30 degrees), and hot tap water (45 degrees). A heart rate reading was taken for each temperature. The following was the procedure used by the team that introduced chemicals into the environment of the Daphnia. First a zero reading was taken before any chemicals were introduced. The zero reading was an observation of the Daphnia’s heart rate before any substances were administered. All fluids were drawn off the slide using the corner of a Kimwipe.Then two drops of two percent alcohol solution were dropped onto the Daphnia. After a minute a heart rate reading was taken. The same procedure, including using the Kimwipe to draw off previous solution, was then used with four, six, eight, and ten percent solutions. A heart rate reading was taken after each solution was introduced. After the last alcohol solution a Kimwipe was used to draw off all of the solution and a drop of Daphnia culture fluid was added. After a minute another zero reading was taken. The team then used the same procedure used with alcohol to introduce caffeine solution of the same concentrations.Heart rate readings were taken after each solution. Results Table #1: Effect of Temperature Variations on Heart Rate of Daphnia magna |Temperatu re (C) |Heart rate (beats/minute) | |Room Temp. |224 | |5 degrees |146 | |23 degrees |182 | |30 degrees |214 | |45 degrees |0 (dead) |As the environment got further away from room temperature the effects were more pronounced. The heart rate got increasingly lower as Daphnia was placed in colder environments. The heart rate was 224 bpm at room temperature, then 182 at 23 degrees, and then 146 at 5 degrees. When the temperature was considerably higher than room temperature the Daphnia could not handle the extreme, and it died. Death occurred at 45 degrees. (Table 1)Table #2: Effect of Alcohol Solutions on Heart Rate of Daphnia magna |Concentration of Solution |Heart rate (beats/minute) | |0% |126 | |2% |84 | |4% |57 | |6% |42 | |8% |30 | |10% |18 | As higher concentrations of alcohol were introduced, the heart rate of Daphnia lowered on a steady trend. Heart rate was 84 bpm with 2% alcohol, 57 bpm with 4% alcohol, and 42 bpm at 6% alcohol. It can also be observed that the resting hear t rate of this Daphnia was considerable lower than that of the Daphnia used in the temperature experiments. (Table 2) Table #3: Effect of Caffeine Solution on Heart Rate of Daphnia magna |Concentration of Solution |Heart rate (beats/minute) | |0% |6 | |2% |6 |4% |6 | |6% |6 | |8% |6 | |10% |0 (dead) | The zero heart rate was lower than the heart rate at the highest level of alcohol concentration. As higher concentrations of caffeine solution were introduced, there was no effect on this Daphnia. When a ten percent solution was added the heart stopped. (Table 3) Discussion Table 1 showed the trend of Daphnia magna’s heart rate lowering as temperatures were lowered.Based on this data it can be reasoned that Daphnia’s heart rate will lower anytime it is introduced to a colder environment. At some point Daphnia would freeze and die, but barring that point the heart rate would get lower and lower with colder temperatures. Along the same line of thinking, increasing envir onmental temperatures would increase Daphnia’s heart rate until the temperature is too high for survival. This data did not completely support the hypothesis because there was no provision for the possibility of death in the hypothesis. If the data had supported the hypothesis the Daphnia would have had a higher heart rate at 45 degrees rather than dying. Table 2 showed the effects of alcohol on Daphnia’s heart rate.The higher the concentration of alcohol, the lower Daphnia’s heart rate got. It can be assumed that this trend would continue until the Daphnia died. This data supported the hypothesis. Table 3 showed the effects of caffeine on Daphnia. This table showed no trend. As a result of the lack of a trend, this data did not support the hypothesis. This can be explained several ways. First, it could have been experimental error. The solution team could have forgotten to use a Kimwipe to remove an alcohol solution from the Daphnia. There also could have been errors in the way Daphnia was handled. Another possible explanation was that the Daphnia was too weak from the beginning.The Daphnia in the temperature experiments had a considerably higher heart rate than that of the Daphnia used in the solution experiments. This could show that the solution Daphnia was weak at the onset of the experiment. As a result the alcohol exposure was unrecoverable for that Daphnia. The ectothermic qualities of Daphnia explained the effects of temperature on the animal. (Campbell, 2005) Daphnia was more tolerant to lower temperatures than to higher temperatures. This was expected since Daphnia usually lives in cold water. (LaFave, 2003b) The alcohol affected Daphnia as expected. (LaFave, 2003) When the caffeine was introduced to the system, there was no change. This was not what we expected based on knowledge of how stimulants affect animals. LaFave, 2003) This can be explained by the excessive nervous system inhibition caused by the alcohol. This experimen t can be used to show the practical application of chemicals and temperatures in regulating body function. It showed that a standard temperature is most preferred by an ectothermic creature. It also shows that chemicals can be introduced if there is any reason to sedate or revive a creature. These things have an obvious practical application in the medical field. Another application is in biological research when samples need to be kept alive, sedated for viewing, or revived. Conclusions 1. Daphnia magna is influenced by certain environmental conditions. 2. Daphnia magna cannot function in extreme situations. 3.Daphnia magna was unable to recover from the high alcohol concentrations. 4. The ectothermic nature and transparency of Daphnia magna made it very easy to observe the effects of environmental changes. Bibliography Campbell, Neil. , Jane B. Reece. 2005. Biology, 7th ed. Beth Wilbur ed. Benjamin Cummings Publishing, San Francisco, CA. pp 833-834. Helms, Doris. , Carl Helms. , R obert Kosinski. , John Cummings. , 1998. Biology in the Laboratory, 3rd ed. Judith Wilson ed. W. H. Freeman and Company Publishing, New York, New York. pp. 38-14 – 38-16 LaFave, N. Virtual Water Flea Experiment. http://www. geocities. com/nck12nlafave/daphnia. htm. 2003.

Historiographical Debate over the Origins of the First World War.

Historiographical Debate over the Origins of the First World War. A discussion always at the forefront of historiographical debates is that of the origins of the world wars. This paper will be examining the debates that specifically concern WWI, and its origins by analyzing three prominent perspectives. Fritz Fischer and his book Germany's Aims in the First World War, Gerhard Ritter's A New War-Guilt Thesis? and The Illusion of Limited War: Chancellor Bethmann Hollweg's Calculated Risk, July 1914, by Konrad H. Jarausch.Arguably the most controversial view to emerge from the historiographical debate over the origins of the First World War belongs to Fritz Fischer. A German historian, Fischer in the 1960s published his book Germany's Aims in the First World War, reviving the 1920s idea that Germany was largely to blame for the First World War. The strength of his case lies in the large amounts of primary evidence he had collected to support the argument that Germany sought to establish itself as a world power, and that the great war was merely the co ntinuation of the nation's weltpolitik from the late nineteenth-century.Chancellor Bethmann-Hollweg, argued for a guarante...Fischer conveniently linked Germany's aims in WWI to the aims of Nazi Germany in WWII, gaining popular support from those still reeling from the shocking events of the Second World War. He denounced the German claim that the war was defensive or preventive, by noting that the German government had used the assassination of the Archduke of Austria-Hungary as an excuse to attack Serbia and Russia. [1] According to Fischer, Germany had almost complete control over the political maneuvers of Austria at the time, and was directly responsible for the ultimatum issued to Serbia. Furthermore, German diplomats went to great lengths to ensure that Germany did not appear to know anything of the actions Austria-Hungary had taken. Fischer provides evidence of this in...

Tyndall Effect Definition and Examples

Tyndall Effect Definition and Examples The Tyndall effect is the scattering of light as a light beam passes through a colloid. The individual suspension particles scatter and reflect light, making the beam visible. The amount of scattering depends on the frequency of the light and density of the particles. As with Rayleigh scattering, blue light is scattered more strongly than red light by the Tyndall effect. Another way to look at it is that longer wavelength light is transmitted, while shorter wavelength light is reflected by scattering. The size of the particles is what distinguishes a colloid from a true solution. For a mixture to be a colloid, the particles must be in the range of 1-1000 nanometers in diameter. The Tyndall effect was first described by 19th-century physicist John Tyndall. Tyndall Effect Examples Shining a flashlight beam into a glass of milk is an excellent demonstration of the Tyndall effect. You might want to use skim milk or else dilute the milk with a bit of water so you can see the effect of the colloid particles on the light beam.An example of how the Tyndall effect scatters blue light may be seen in the blue color of smoke from motorcycles or two-stroke engines.The visible beam of headlights in fog is caused by the Tyndall effect. The water droplets scatter the light, making the headlight beams visible.The Tyndall effect is used in commercial and lab settings to determine the particle size of aerosols.Opalescent glass displays the Tyndall effect. The glass appears blue, yet the light that shines through it appears orange.Blue eye color is from Tyndall scattering through the translucent layer over the eyes iris. The blue color of the sky results from light scattering, but this is called Rayleigh scattering and not the Tyndall effect because the particles involved are molecules in the air. They are smaller than particles in a colloid. Similarly, light scattering from dust particles is not due to the Tyndall effect because the particle sizes are too large. Try It Yourself Suspending flour or corn starch in water is an easy demonstration of the Tyndall effect. Normally, flour is off-white (slightly yellow). The liquid appears slightly blue because the particles scatter blue light more than red. References Human color vision and the unsaturated blue color of the daytime sky, Glenn S. Smith, American Journal of Physics, Volume 73, Issue 7, pp. 590-597 (2005).Sturm R.A. Larsson M., Genetics of human iris colour and patterns, Pigment Cell Melanoma Res, 22:544-562, 2009.

Audit Assurance and Compliance of luxury travel holiday Free Samples

A self-interest threat and advocacy threat may arise when the auditor is been asked to promote the organization and auditor put it’s personal, financial and self-interest in decision making. All this unethical behavior will influence the professional judgment and overall affect the auditor independence. As per the given situation, LTH providing self-interest and advocacy threat to CJI of reappointment only after promoting LTH business in next travel agency seminar (ACCA, RELEVANT TO ACCA QUALIFICATION PAPER P7 , 2012). To show sincerity towards audit firm and create long relationship in anticipation of smooth audit, Gifts and hospitality were offered by the client to a member of the audit team which gave rise to self-interest threat. There is a issue in particular circumstance because the offer of gifts influences the auditor judgment in favor of the client that might create an unethical and a bias audit observation and affect the overall auditor independence. As per the given situation of LTD, threat exists for CJI firm as its members judgment is influenced by accepting a free offer of free 14 days holiday package voucher to the Greek isles for both Geoff’s and his family (ACCA, RELEVANT TO ACCA QUALIFICATION PAPER P7 , 2012). This circumstance occurs when in case there is a situation where the person related with the audit assignment or the partner of the audit firm has a personal relationship with any key personal of the company in which the auditor is working out audit assignments. This will create certain threats related to self interest factors of the auditor. As in the particular case audit team member might be more sympathetic towards the client and make a decision in accordance with the benefit close family member personal interest. As per the given situation there might be a biased auditor judgment because Michael is having close family relationship with LTH financial controller. When any non-audit service such as tax calculation and accounting entries performed by any auditor or by any person from the audit team influence the audit professional judgment and overall affect the audit independence as per the given situation Annette being the member of audit team helping the client in tax calculation and accounting entries affects the auditor judgment. Reviewing the self inputted transaction will affect the auditor’s independence as he will not try to observe errors and frauds in the work done by him or any other member of the audit team (Kaplan, 2012). Safeguard are the various measure available to CJI being get protected. They shall be the applied against the threat faced by professional to eliminate them in an acceptable manner. CJI has identified various safeguard of each threat in given situation Note - If the above safeguard cannot be reduced the auditor should withdraw from the engagement Business risks are certain hazards on happening of which might enhance the vulnerability of the enterprise. The business risk in MSL are the factors that could prevent and hinder the organizational goal and objective the ultimate business risk among the various risk faced by the organization is the risk that seizes to be a going concern. Therefore company faces various risks factors that might contribute towards business failure examples of business risk include- In the particular case study the current organsiation has its business of manufacturing and selling the equipment and spare parts which are handful in doing the mining jobs. MSL has operational centers in Perth, Newcastle, and Mt. Isa.   Warehouses the equipment and spare parts and provide for sales and maintenance services. An auditor with Crampton and Hasaad has found various audit risk while auditing the financial statement of MSL (ACCA, ANSWERING AUDIT RISK QUESTIONS, 2015). There is a great probability that the auditor associated with the business enterprise might lack in the decision making and states an inappropriate opinion towards the enterprise financial statements. Auditor will access inherent risk, control risk and accordingly find the level of audit risk materiality enables the auditor to apply procedure which can support his opinion that is higher the materiality level, higher will be materiality level, higher the need of audit evidence and lower will be the audit risk thus there is inverse relationship between audit materiality and audit risk. Also, there exists inverse relationship among risk of material misstatement and detection risk as higher the level of risk of misstatement lower will be the detection risk and vice versa. When there is lack of internal control environment in the current business establishment it will give rise to the associated inherent risk. When auditor is required to enhance its judgment skills to give an appropriate decision there can be a instance that auditor might misses out to ascertain material facts, this will give rise to the inherent risk (simplified, 2013). Control risk arises when related internal control in MSL exists but ineffective or in other words, we can say that when absence or failure in the operation of the relevant control of the entity results in amaterial misstatement in the financial statement. Assessment of control risk is higher if financial statement is prepared by individual who don’t have necessary technical knowledge of accounting and finance (simplified, 2013). Situation of detection risk arise when in situation there are certain material miss-statements and auditor fails to disclose in its opinion report due to lack of determination and skills in identifying it. The auditor may apply proper policies and procedure to detect a material misstatement in financial statement arising due to omission, fraud, and error. Detection risk can be reduced or controlled by auditor if it increase the number of sample transaction for detailed (simplified, 2013). ACCA. (2015).Answering Audit Risk Questions Retrieved April 20, 2017, from https://www.accaglobal.com/in/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/technical-articles/audit-risk0.html ACCA. (2012). Relevant To Acca Qualification Paper P7 . Retrieved April 20, 2017, from https://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa_nov12_p7_ethics.pdf IRELAND, C. (2014). Provision Of Accounting Services To An Audit Client.Example Of Threats And Safeguards. Retrieved April 20, 2017, from Certified Public Accountants: https://www.cpaireland.ie/members/technical-resource/ethics/ethical-standards-for-auditors/accounting-services-examples-of-threats-and-safeguards Kaplan. (2012). The Code of Ethics for Professional Accountants. Retrieved April 20, 2017, from https://kfknowledgebank.kaplan.co.uk/KFKB/Wiki%20Pages/The%20Code%20of%20Ethics%20for%20Professional%20Accountants.aspx simplified, A. (2013). Audit Risk Model, Inherent Risk, Control Risk & Detection Risk. Retrieved April 20, 2017, from https://accounting-simplified.com/audit/risk-assessment/audit-risk.html Getting academic assistance from

Educational Assessment of a Public School in U.S Essay

Educational Assessment of a Public School in U.S - Essay Example Jeffco Public School, situated in Colorado, is one of the renowned public school in the United States. It consists of near about 85,000 pupils and is branching over 148 segments altogether. Among these branches, it comprises of 129 neighborhood schools, 9 option schools focusing on special education and 10 charter schools. According to school census (2005-2006), the population of students in school combines 1.1% American Indians, 3.6% Asians, 1.9% Blacks, 17.4% Hispanics and 76.1% Whites. Purpose of EducationA purpose can be defined as the ultimate goal of the process of education. In some instances, the transmission of knowledge has been considered as the primary purpose of education, while the application of knowledge acquired from school setup to the real world is occurred as a result of the processing of knowledge, a phenomenon identified as the function of the education (Oakes, 1986). According to the vision statement ascribed by Jefferson County, the system believes in equality of learning for all students. The ideology of the school is to focus on the areas where students become able to attain their highest potentialities, as reported by the community. Now, as it is quite evident that, the purpose itself is an articulated objective, thus effort needs to be put towards attainment. On the other hand, function is a subjective aspect and assumed to take place without direct intervention. Hence, the design of the purpose needs to facilitate few significant components. – Acquirement of knowledge in the frame of past of present context inclusive of mathematics, science, literature and history Enhancement of decision making policies by means of promoting capabilities for evaluation of information Development of behavioral education focusing on building both psychological and physical health and abilities Promotion of programming into cultural context Enhancement on knowledge of moral exercises and ethical standards pertinent to culture and society Development of self-esteem, self-efficacy, personal development, rational decision-making strategies The Jeffco Public School focuses on the essential ingredients of education and it focuses on the instructional services assuring the standardization of content and educational equity along with norms defining family literacy, corresponding with the body of research supporting the efficacy of family literacy initiatives (Lesar, et al., 1997) and multiracial education by enhancing equality, stability and autonomy with an understanding of cycle of education. Administrator

Tell me a fictional story. Be specific and creative Essay

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Discuss the causes and effects of cancer. To what extent is cancer prevention the individual's responsibility Provide researc - Essay Example Statistics indicate that in 2007, cancer led to the death of about 7.6 million people in the world Main Body Paragraphs 1 Topic What are the causes of cancer? Topic sentence The main causes of cancer are genetic factors, tobacco, exposure to radiations, physical inactivity, and unhealthy diets Development points When DNA in a gene is damaged or undergoes mutation, the gene may also get damaged thereby affecting cell division negatively. Cancer may also affect an individual due to a genetic predisposition that is inherited from members of the family. Tobacco smoking is commonly associated with pancreas, stomach, kidney, and lung cancer. Exposure to radiations (ionizing and non-ionizing) can cause cancer in different pats of the body. Studies have shown that between 30 and 35 percent of cancer deaths are related to obesity, diet, and sedentary lifestyle or physical inactivity Concluding Sentence There are several causes of cancer. There are also factors that increase the risk of having cancer. Main Body Paragraphs 2 Topic Effects of Cancer Topic sentence There are several negative effects of cancer Death Pain Side effects of treatment Loss of livelihoods Development points: Cancer is a leading cause of deaths across the world. ... mouth cancer, lung cancer, and liver cancer can be prevented by avoiding the smoking of tobacco and consumption of alcohol Skin cancer on the other hand can be prevented by avoiding exposure to the sun’s rays Avoid contact with radiations and carcinogens Eat diet rich in whole grains, vegetables, and fresh fruits and low in salt and fat Get vaccination Exercise the body regularly Concluding Sentence Prevention of cancer is closely related to its causes. Individuals have a responsibility to play in preventing cancer attacks in their body Conclusion Topic sentence In conclusion Summary points: Cancer is a group of deadly diseases that kill many There are more than 100 different types of cancers The main causes of cancer include radiations, unhealthy diet, genetic predisposition, and physical inactivity. Cancer can be prevented by engaging in physical exercises, eating healthy diets, avoiding radiations, tobacco, alcohol and other caseinogens. Individuals play a big role in preve nting cancer infections Causes and Effects of Cancer Introduction Cancer is a wide group of ailments characterized by uncontrolled cell growth. Cancer causes harm to the body when cells that are damaged divide without regulation to form tumors (with the exception of leukemia). A tumor can develop to the point of interfering with the circulatory, nervous or digestive systems according to Medical News Today (2013). They can also harm the body by releasing hormones that change body functions. When a tumor stays in one location and grows to a limited extent, it is often considered to be benign. Malignant tumors which are more dangerous form either when cancerous cells invade and destroy healthy tissues as they move though the body via the nymph systems or blood, or when they divide and develop to a

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Globalisation of Markets Essay Example | Topics and Well Written Essays - 2750 words

Globalisation of Markets - Essay Example Globalisation of Markets Levitt’s research relies on secondary data, observation and statistical evidence pertaining to the globalisation of markets via technological innovation and the emergence of global products. He does not define his research strategy, nor does he clearly specify his data sources. This, however, does not detract from the value of his study as what emerges is a highly valuable and well-articulated explanation of an emergent market phenomenon. Levitt concludes that the world has become flat and that corporate entities must tailor their marketing strategies for greater consistency with this new reality. As he contends, the flattening of the world/globalisation, has led to the evolution of the global consumer, with the implication being that consumer preferences are no longer determined by geography and culture. In addition, emergent technologies have transformed economic realities in such a way that national borders are increasingly porous, thereby facilitating the transnational flow of goods and services. It is contingent upon companies to address the new reality, as accurately described and defined by Levitt, if they are to remain competitive within the parameters of a globalised economy while, at the same time, exploit the economic potentials of this reality. Levitt’s article, as may have been deduced from the preceding, emerges as a definitive introduction to globalisation and its impact on international business operations. Levitt provides a precise and concise definition and discussion of this new reality, alongside a prescript for business and marketing strategies therein.

The Effects of Employment on Academic Performance Essay Example for Free

The Effects of Employment on Academic Performance Essay ABSTRACT This study examines factors that impact students engaged in paid employment while studying in a tertiary accounting program in a regional Australian university. It examines the differences in experience of domestic and international students. No direct significant relationship was found between paid employment and academic performance for the overall study sample. There was a positive relationship found between paid employment and academic performance with respect to domestic students. However, in the case of international students a negative relationship between paid employment and academic performance was observed. A significant positive relationship between a shift work pattern of paid employment and academic performance was found. The Effects of Employment on Academic Performance of Australian Accounting Students 1. Introduction This study makes a contribution to the literature identifying and examining the factors that impact student performance in tertiary accounting programs. Much of this existing literature is located within the United Kingdom and North American institutions. Documented factors in these studies include the impact of gender, prior knowledge of accounting, academic aptitude, mathematical background, previous working experience, age, class size and class attendance. However, more recently, observations of accounting academics suggest a new factor to be examined in the Australian context, the socio-economic circumstances as represented by their need for paid employment of accounting students. Anecdotal evidence suggests that in recent times more students are now working while studying, reducing the time available and quality of their efforts towards their accounting studies, for example many students miss or do not prepare for classes. University administrators have noted concern about student work patterns and student availability to spend time on their studies and participate in the university community life (Rudkin and De Zoysa 2007). The contribution of this paper is to examine the impact of paid employment while studying on the academic performance of students in an accounting program in Australia. The impact is examined differentiating between domestic and international accounting students. This dichotomy is significant because there is currently a large international student enrolment in accounting programs in Australian universities driven by government immigration policy to address a skills shortage (Birrell and Rapson 2005). There is also a shortage in meeting the demand for accounting graduates in the domestic industry coinciding with a shift in the funding mechanisms for Australian domestic university students in recent years. The impact of the market demand for a skilled workforce and the effects of existing student funding on work participation requires analysis. This paper investigates two aspects; first whether there is a relationship between paid employment and student performance, and secondly if there is a difference between the experiences of domestic and international students in paid employment and academic performance. Survey data of 170 enrolled students enrolled in a third year 12 credit point financial accounting subject at the University of Wollongong in the autumn session of 2006 was collected for this study. 2. Prior Research There have been few studies identified that examine the relationship between student participation in paid employment and their academic performance in a tertiary accounting program. There have been no studies identified by the authors that examine the difference in employment on tertiary academic performance between domestic and international accounting students in Australia. Gul and Fong (1993) conducted a Hong Kong study on first year accounting students, and found predictors of academic achievement to be personality type, grades achieved at the school certificate in mathematics and accounting, and previous knowledge of accounting. A study by Wooten in 1998 examined 271 students taking introductory accounting at a major south-eastern American university of which there were 74 students identified as non-traditional defined as aged 25 years or older, and 127 traditional students aged under 25 years. Wooten found that for the traditional cohort grade history, motivations and family responsibilities all influenced the amount of effort these students made. However, neither extracurricular activities nor work responsibilities influenced their effort. However for the non-traditional students, motivation was the only variable that significantly influenced effort. Neither grade history nor extracurricular activities, nor work responsibilities, nor family responsibilities had an effect on motivations. Family activities had a significant negative impact on effort for the traditional students, but not for the nontraditional students. It is conjectured by the authors of this paper that these differences in ages may also capture different socio-economic circumstances. Gose (1998) found an increase in the number of students employed over time, with 39% of students working 16 or more hours per week in 1998 compared with 35% working in 1993. Naser and Peel (1998) and Koh and Koh (1999) documented much research done on common predictive factors of academic performance in accounting courses, including gender, prior knowledge of accounting, academic aptitude, mathematical background, previous working experience, age, class size, lecturer attributes and student effort. However, they note the findings are not definitive. An Australian study done by Dobson and Sharma (1999) examined the relationship between student performance and the cost of failure, noting both the public and the private dimensions to the cost of failure. Similarly the Australian study by Booth et al. (1999) examined factors that impact upon accounting student academic performance, but failed to incorporate a socio-economic dimension. Booth et al. (1999) used the Approaches to Learning paradigm from the education literature to investigate the learning approaches of accounting students from two Australian universities, as compared to previously reported data for Australian arts, education and science students. This study provided evidence that Australian accounting students tend to take a superficial approach to learning typified surface learning such as rote memorization, while using lower deep learning approaches than their counterparts in Australian arts, education and science studies. Whether this is due to work factors has not b een investigated. Wijewardena and Rudkin (1999) undertook a study of students enrolled in a first year accounting program at a regional Australian university. They identified that students’ attendance at tutorial classes, the commitment of a major in accounting and a demonstrated interest in accounting correlate positively and significantly with academic performance. They also find that local students perform better than their overseas counterparts and that part-time students (who work full time) outperform full time students. Cheung and Kan (2002) contributed to the limited studies done outside the Western context. They examined factors related to student performance in a distance learning business communications course in Hong Kong. Their results based on studying 168 students showed females outperformed males, and a positive correlation between previous academic achievement and related academic background and student performance (p261). A positive correlation was found between tutorial attendance and student performance and between previous learning experience and student performance. No relationship was found between semester course loads and student performance. The results are consistent with prior Western studies. A Welsh study by Gracia and Jenkins (2003) undertaken in the second and final year levels of an accounting degree considered gender, prior year performance and students’ application to study and their relationship to student performance. Gracia and Jenkins argue that academic failure creates both emotional and financial costs for students, and that significant cultural differences may be attributed to academic success. This study found that if students are actively committed to self-responsibility for their studies, they tend to do well in formal assessment. They also found females outperform males in the second year and that there is a negative correlation between age and grades. Students who have work experience perform significantly better than students who go straight from the second to the final year. They argue that the work experience allows students to get their finances in order thereby reducing the need for them to earn money while studying in the final year, thereby reducing financial and time management pressures. Vickers et al. (2003) while not specific to students that study accounting, examined the effects of part-time employment of students on their participation and attrition in tertiary study in Australian universities. They report that the proportion of full-time students undertaking work has increased between 1990 and 2000 from 46% to 56%. They find that an inverse relationship between the number of face to face course hours and the drop out rate of tertiary students, with the more hours of classes the less the drop out rate. They also found that students working 20 or more hours per week are more likely to drop out of tertiary study by 160 – 200% than those who work less than 20 hours. Vickers et al. also find that students receiving Youth Allowance are more likely to drop out of tertiary study than those who do not receive Youth Allowance, despite the fact that the majority of this group do not work part time. They also observe that the odds of dropping out of university decrease by 31-32% if a student is from the highest socio-economic quartile as opposed to the lowest. Those who work between one and 20 hours per week are just as likely to continue in study as those who do not work at all during their studies. The Vickers et al. study is important because it signifies a change in the university experience not only for students but also for academic staff who teach working students. Strong and Watts (2005) investigated factors affecting accounting student satisfaction at a small public university in New South Wales. They found improvements in the effective allocation of casual and full time staff and the introduction and of common subject outlines lead to improvements in student performance indicators of satisfaction. Consistent with this theme, Hutcheson and Tse (2006) explained student non-attendance in class as student satisfaction with the teaching performance and course delivery. Nonis and Hudson (2006) note that the Higher Education Research Institute at UCLA’s Graduate School of Education has found that since 1987 the time students spend studying outside of class has declined each year, with only 47% spending six or more hours per week studying outside of class compared with 34% in 2003. Nonis and Hudson (2006) identify a need for empirical research to determine the impact of student work on academic performance, and its impact on the design of academic programs. Their study found a lack of evidence for a direct relationship between times spent working and academic performance. Sullaiman and Mohezar conducted a study at the University of Malaya in their MBA program. They found conflicting evidence of the impact of work experience on student academic performance. They note studies by McClure, Wells and Bowerman (1986), Schellhardt (1988) and Dreher and Ryan (2000) finding a positive relationship between work experience and academic performance, but studies by Dreher and Ryan (2000, 2002 and 2004) Dugan et al. (2006) and Graham (2001) and Peiperl and Trevelyan (1997) found no relationship between students working and their grade point average. Sullaiman and Mohezar’s study found that work experience is not related to MBA performance. Hutcheson and Tse (2006) at the University of Technology Sydney found that on average students who attended more than half of the tutorials obtained a higher final mark than students who did not, and that this was particularly so for international students. This begs further research as to why, when students pay high fees for classes, they do not attend. This paper identifies the need to investigate whether the need to work is one possible reason for this finding. De Zoysa and Rudkin (2007) undertook a pilot study examining the relationship between academic performance and student socio-economic circumstances, which did not find a direct significant relationship between the number of hours of paid employment and student academic performance in accounting. However, a significant positive relationship between shift workers and academic performance was found. James et al. (2007) undertook a non-discipline specific study encompassing a survey of 18,954 Australian public university undergraduate and postgraduate students. They found 70.6 per cent of full-time undergraduates reported working during semester two, 2006, working on average 14.8 hours per week, with one in every six full time undergraduate student working more than 20 hours per week. For students enrolled in a part-time pattern, 41.8 per cent were working at least 38 hours per week, which effectively means full time employment. The study found many students worked significant hours merely to afford basic living necessities such as transport, books and study materials, with 39.9 per cent of full-time students and 54.1 per cent of part-time students believing their work adversely impacted upon their studies. The study of this paper contributes to the literature in that it uniquely examines differences between domestic and international accounting students in the Australian context of the impact of undertaking paid employment on their academic performance in a subject of an undergraduate accounting degree. This study makes two contributions to the accounting education literature. First, rather than a predominant focus on first year students, this study examines second and final year accounting students in a regional Australian context. It uniquely examines differences between domestic and international accounting student experiences. 3. Method Subjects of this study were drawn from School of Accounting and Finance at the University of Wollongong, a regional Australian university. The accounting program is professionally accredited with both requisite professional accounting bodies, CPA Australia and the Institute of Chartered Accountants in Australia. The degree is a full time three year program, with admission based on the standard University Admissions Index (UAI), or equivalent. Specific to these entry requirements, mathematics is not a compulsory entry requirement, though is recommended. There are no domestic undergraduate full fee paying students admitted to this degree. A prescribed program of study is required, with both compulsory accounting subjects using a prerequisite system, with opportunity for more liberal electives. This study undertook a survey of 170 third year students in their final compulsory financial accounting subject in 2006. The students were questions about their academic experiences and socio-economic circumstances in the prior session, the Australian Spring Session 2005. To obtain a complete sample, students who failed their prerequisite subject in the prior session Spring 2005 were also surveyed to obtain a representative population. Academic performance for the purpose of this study is determined as the final grade in the second year financial accounting subject, ACCY201, studied in spring session 2005. The research was conducted by paper surveys handed out in compulsory tutorial classes in the last week of session. Participation in the survey was optional. Both day time and evening tutorial classes were surveyed, to ensure a representative mix of both part time and full time patterns of study and work commitments. Of the 170 students surveyed, 101 (59%) of students are domestic students while 69 (41%) are international students. Those enrolled part time in the sample of 170 students are 34 (20%) while those enrolled full time are 136 (80%) of the sample. Of the domestic students, 45 (45%) are male and 56 (55%) are female. More domestic students are enrolled full time than part time, with 69 (68%) being enrolled full time compared with 32 (32%) being enrolled part time. More males are enrolled part time than females, with 18 (56%) of males enrolled in a part time pattern compared with 14 (44%) of females in part time study. There are 27 (39%) of domestic males compared with 42 (61%) of domestic females enrolled in a full time study program. Australian government regulations require that international students be enrolled in a full time study pattern. The survey sample reflects this, with all but two of the 69 international students being enrolled full time. It is surmised that the two males enrolled in a part time pattern are completing remaining subjects needed to satisfy graduation requirements which would arise if subjects must be repeated. The pattern of male and female international students is similar to that of domestic students in the sample, with there being 30 (43%) international male students compared with 39 (56%) international female students. These demographic enrolment patterns are illustrated in Table 1 Enrolment Pattern below, which describes the relationships of male and female, full time and part time, and domestic and international students. [INSERT TABLE 1 ABOUT HERE] 4. Results and Discussion Five aspects pertaining to the relationship between student employment patterns and their academic performance will be discussed. First section 4.1 will discuss the relationship between the hours worked in paid employment by students and their academic performance. Secondly, section 4.2 examines the type of employment mode students undertake and its impact on academic performance. Thirdly the impact of the nature of the paid work done by students and its impact on academic performance is considered in section 4.3. Section 4.4 explores the impact of travel time between students’ places of employment, the university and their residences on academic performance. Section 4.5 documents student perceptions on the impact of their paid employment on their academic performance. The research in these aspects seeks to discover the employment commitments of both full time and part time accounting students, whether the nature of this is different between international and domestic students, and whether these factors impact positively or negatively on the academic performance of accounting students. For the purpose of the survey, those working 20 hours or less a week are regarded as part time workers, consistent with the Australian government working regulations of student visas for full time international students. This is also consistent with a survey undertaken by Vickers et al. (2003) which while not unique to accounting students, found that 20 hours per work of paid employment was a significant indicator with respect to student performance because students who worked above this amount were most likely to withdraw from university study. 4.1 The relationship between hours worked and academic performance. The survey gathered data on the employment patterns of the sample. Of the 170 respondents to the survey, 165 answered the question of whether or not they were working in paid employment. Of this 165 sample size, 38 (23%) indicated that they were not in paid employment during the survey study period, while 127 (77%) indicated that they were in paid employment, either working full time or part time. The study seeks to compare the work patterns of students with their academic performance in accounting. Of the 165 students that answered in the affirmative to working while studying, subject results relevant to the period of their work was available for only 144 students. Therefore the sample size was reduced to 144 surveys. Academic performance was classified into three bands. The first band captured students achieving below 44 marks in a subject, indicating poor performance and a fail grade. The second band captured students achieving between 45- 64 marks indicating a satisfactory performance in terms of achieving a pass conceded or pass grade only. The third band captured students achieving a final subject grade of 65 or better, indicating a good performance of a credit grade or better in a subject. The research reveals no significant relationship between the hours worked by a student and their academic performance in an accounting subject. 44 (31%) out of 144 students achieved poor academic performance. 49 (34%) achieved a satisfactory academic performance, while 51 (35%) achieved good academic performance. Of these students 31 (22%) did not work in paid employment, 71 (49%) worked between 1 and 20 hours per week, and 42 (29%) worked in paid employment 21 hours or more per week. This is illustrated in Table 2 Hours Worked and Student Performance, shown below. [INSERT TABLE 2 ABOUT HERE] The survey results were then tested to determine if there was a different relationship between the number of hours per week spent in paid employment and academic performance between domestic as compared to international students in an accounting subject. The results show the impact is different for each group. Acknowledging the limitation of the small sample size of only four domestic students not working, the results show that domestic students who are working perform better academically than those who are not working. However, the finding for international students is the reverse. International students who are working perform less well academically than international students who do not work in paid employment. While possible reasons can be conjectured such they are working longer hours for lower rates, the determination of such factors is outside the scope of this paper. This is illustrated in Table 2.1 Hours Worked and Student Performance: Domestic Students vs International Students as shown below. [INSERT TABLE 2.1 ABOUT HERE] In the table above, it is shown international students in the poor student performance band demonstrate that as the number of hours of work increase, the does the percentage of poor performing students. When considering student paid employment in the range between one and twenty hours per week, there are different relationships evident between employment and academic performance for international and domestic students. There were 43 domestic students and 28 international students who indicated they worked between one and 20 hours per week. Of the international students who work between one and twenty hours of paid employment per week, 12 (43%) were in the poor performance band, 10 (36%) were in the satisfactory performance band and 6 (21%) were in the good performance band. This is compared with the domestic student trends for paid employment between one and twenty hours per week which showed only 9 (21%) of domestic students in the poor performance band, 8 or 19% fell into the satisfactory performance band, and 26 or 60% met the good performance category criteria. This demonstrates that while part time employment between one and twenty hours a week is more consistent with better academic performance than not, the reverse is evident for international students. Those international accounting students who worked between one and twenty hours were more likely than not to demonstrate poor academic performance. This trend is more apparent in the band of hours worked per week being 21 hours and above. There were a total of 36 domestic students falling into this category, compared to only 6 international students. It is noted that under international student visa requirements, a maximum allowed paid employment is 20 hours per week. There were 6 international students who indicated they worked 21 hours and above, outside this legal requirement. Of these 6, 4 (67%) fell into the poor performance category of a fail grade between 0 and 44%. There was one international student in each of the other two categories. This again is a different trend to the domestic student experience. Generally domestic students working more than 21 hours per week in paid employment performed less well than similar students working only between 1 -20 hours. 10 (28%) of domestic students working 21 hours and above achieved a poor performance grade, while 18 (50%) achieved a satisfactory grade and 8 (22%) achieved a good academic grade. These results show that domestic accounting students who are working perform better than those who are not working. However, for international accounting students the opposite trend is evident. Specific explorations to the reasons for these opposing trends are outside the scope of this initial survey. However, further analysis of this finding is offered from research done by Rudkin and De Zoysa (2007) who undertook a study of the socio-economic conditions of accounting students at a regional university in Australia in a comparable period. They undertook a survey of student hourly pay rates. Their findings are given in Table 3 below. [INSERT TABLE 3 ABOUT HERE] Rudkin and De Zoysa (2007) undertook a pilot social account from 162 questionnaires from students in their second session in the second year of an undergraduate accounting degree at a regional Australian university. In this survey students were asked to indicate their average gross pay rate. Hourly rates varied from under $10 an hour to $21 per hour and above. This data was then further analyzed for the purposes of this paper, finding differences between the pay rates achieved between domestic and international accounting students, as shown in Table 3.1 below. [INSERT TABLE 3.1 ABOUT HERE] Of the students who are paid less than $10 per hour, 90% of these are international students. Rudkin and De Zoysa (2007, p.95) found that 18% of students in their study found were illegally underpaid while 20.7% indicated they felt exploited in their employment. It is conjectured by the authors that international students are more vulnerable to illegal and exploitative work practices with lower pay rates, and so must work longer hours to achieve the income necessary to support their study. This is identified as an area for further research. 4.2 Type of employment pattern and academic performance. This section examines the relationship between the type of employment mode the students are employed under and their academic achievement in an accounting subject. Three categories of employment of students were identified, permanent work, casual work or contract work. Although conditions and entitlements vary across industry of employment, the three categories are reflective of patterns of work conditions, and entitlements with respect to vacation, sickness and family leave, regular hours, guaranteed income and hourly paid rates. The authors assumed that students employed in permanent positions have access to paid leave, more economic certainty compared to students employed on a casual or contract basis, but they would also have less flexibility in their employment. Of the sample surveyed, 112 students gave valid responses to the question of the nature of their employment to the three options of permanent, casual or contract. 18 students (16) indicated they were in permanent employment. There were no international students employed in a permanent position. Overall 87 students (78%) stated they were employed under casual conditions. Of these 87 students 57 (66%) were domestic students and 30 (34%) were international students. A casual employment pattern is most predominant in the international student grouping, with only 57 out of a total of 79 (72%) domestic students who responded to the question indicating casual employment. This is in contrast with the international student cohort, where 30 out of 33 (91%) were employed on a casual basis. The number of students employed on the basis of a contract were minimal, with only 7 (6%) of students working in this form of employment. These results and their relationship to student academic performance are summarized in Table 4 below. [INSERT TABLE 4 ABOUT HERE] The chi-square test found no significant relationship between the mode of employment and student academic performance in an undergraduate accounting subject. However, it can be observed that students employed as a permanent worker performed better (22% poor performance compared to a combined 78% for satisfactory and good performance) compared to students employed as a casual worker (31% achieving a poor performance band) and as a contract worker (57% achieved a poor performance band). However, any comparison between domestic and international students of this data is not meaningful due to the small numbers in each category. 4.3 Nature of work patterns and performance The authors investigated whether regardless of the mode of employment, the nature of the work patterns that student employment required may impact on their academic performance. It was assumed that students who worked shift work did not have a stable work and study pattern preventing or hindering their participation in classes and class preparations. That is, students working irregular shift work times and hours would experience different attendance and study patterns and opportunities compared with those students who worked set hours at regular times. Students were asked to nominate whether their typical work pattern was changing shift work to a roster, or regular hours. 87 valid responses were received to this question. 58 students (67%) indicated that they worked changing shift work compared with 29 (33%) who indicated they worked regular hours. The results of this question are shown below in Table 5. [INSERT TABLE 5 ABOUT HERE] An unexpected significant positive relationship was found between students who work changing shift work academic performance. Only 12 (21%) of student working changing shift work compared to 21 (72%) of those working regular hours were classified in the poor student performance band. 80% of students in the changing shift category achieved satisfactory or good academic results while only 27% of students with regular working hours achieved similar results. There were similar results observed between domestic and international students in this respect, with 69% of domestic students and 61% of international students working changing shift work hours. Only 14% of domestic students doing shift work achieved poor results, while 60% of students working regular hours achieved poor results. All of the 9 international students doing regular hours failed the subject. These relationships are described in tables 5.1 and 5.2 below. Table 5.1 gives a comparison between domestic and international students’ work patterns, and Table 5.2 below shows the relationship between both domestic students’ and international students’ work patterns and their academic performance. [INSERT TABLE 5.1 ABOUT HERE] [INSERT TABLE 5.2 ABOUT HERE] Reasons for the favourable relationship between shift work and academic performance have not been sought in this study, but are identified as an area for further research. Conjecture as to the reasons include greater flexibility for students working shift work to arrange their rosters around their university class and assignment commitments, and the possibility that jobs requiring night shift work such as garage attendants require a presence but only ad hoc activity and so allow time on the job to be spent studying and completing class work. 4.4 Travelling time and performance. The location of the university of this study is an Australian university located approximately 80 kilometres south of Sydney in the state of New South Wales. It is a regional university that includes the Southern parts of Sydney in its catchment area. Many students travel by public transport being rail from Sydney and a limited local bus service. The travel time from Sydney to Wollongong is approximately 1  ½ hours journey one way. Students residing or working in Sydney face a daily three hour transport commitment. Such a journey is not uncommon as the regional area has a high local unemployment rate and many students seek paid employment outside the region in Sydney. It is the assumption of the authors that time spent by students travelling detracts from their academic performance both because of the fatigue factor of travelling distances, and because travelling time is time not available for academic pursuits. Students were asked to indicate on average how long did a typical journey take you to travel to the university. A summary of the results to this question is given in Table 6 below. [INSERT TABLE 6 ABOUT HERE] It is observed that 46% of students surveyed are spending more than one hour travelling each way when they attend the university. It was assumed by the authors that time spent travelling has a cost to the students both in time available at the University for study and financially in terms of the cost of how many days they attend the university. It was assumed that if students are working, the time spent travelling in addition to the hours they spend in paid employment has a combined impact on their availability to participate in academic tasks. The relationship between time spent travelling and student performance was measured. No significant relationship was found between travelling time and academic performance of students who are not working. However, there is a significant relationship between academic performance and travelling time with students who are working. It was found that students who spend less time travelling perform better academically than students who spend more time travelling to university. This results are described in Table 6.1 below. [INSERT TABLE 6.1 ABOUT HERE] Student perception on the impact of work on studies. The authors were interested in observing the perceptions of students of the impact of their paid employment on their academic studies. Students were asked whether â€Å"my exam and / or assessment marks would have been better if I had not been working†. Out of 124 valid responses from students who are working to this question, 51 (41.1%) answered in the affirmative, while 73 (58.9%) answered in the negative. That is, 41% of the students surveyed thought that their work interfered with their studies. Students who indicated they were in paid employment were also asked the question whether or not they missed classes because of their work. 110 valid responses were received to this question. 42% indicated that they always missed classes because of their work commitments, while 11% indicated that most of the time classes were missed because of work commitments. While the findings suggest that there is no significant relationship between the amount of paid employment per week that students undertake and their academic performance, it does suggest that these students are deprived of a full academic experience in terms of full engagement with the campus community, networking opportunities and similar. The responses of students who admitted missing classes because of paid employment are shown below in Table 7. [INSERT TABLE 7 ABOUT HERE] Other reasons for missing classes given for students were that they were not prepared for class, because they lacked motivation, because they did not find the classes useful, because they had other illness or family or personal reasons, and because they had work commitments to complete in other subjects. The rankings of these reasons are given in table 7.1 below. [INSERT TABLE 7.1 ABOUT HERE] 5. Summary and Conclusions This study examines the relationship between employment and the study of accounting students in Australia. Given the high incidence of paid employment in the accounting student population and its impacts on academic performance, this study has ramifications for the nature of accounting program delivery in the Australian context in terms of times classes are offered and flexibility in delivery modes, and the quality of the university education experience with which students can engage. Limitations of this study include use of self reporting by students, a small sample size. In addition, findings pertain to a regional university in the Australian context. While many tertiary institutions in Australia are regional in nature given the geographic and demographic characteristics of the country, this experience may be different and not generalisable to metropolitan institutions in Australia and outside the Australian context. Further testing at other institutions would contribute to the knowledge of the relationship between paid employment and academic performance for accounting students. This study makes four findings. First, this investigation did not find a direct significant relationship between the hours students worked in paid employment and their academic performance in an accounting subject. However, contradictory results did emerge with respect to differences between domestic students and international students in a cohort. Secondly, while there was a positive relationship between paid employment and academic performance in relation to domestic students, there was a negative relationship between paid employment and academic performance for international students. Thirdly, with respect to international students, although a statistically significant relationship was not found, it seems that the academic performance of international students not working is better than that of working international students. Fourthly, a significant positive relationship between shift workers and academic performance was revealed that offers no obvious explanation and is identified as an area needing further research. With respect to the quality of university education experience of accounting students, there are indicators that accounting students may not be optimally engaging in a full university experience because of work pressures. There were 9% of students are found to be working fulltime and studying full time simultaneously. The fact that many choose to miss classes for work commitments does not afford them the opportunities associated with campus life including generic skill development of a social nature, networking with their future professional peers, and engagement with the benefits of cultural exchange with an international student body. Given that Vickers et al. (2003) found if students work more than 20 hours per week they are 160%-200% more likely to drop out of university, this has implications for attrition rates in accounting courses also. The authors contest that there is a need to explore further to understand the positive and negative impacts of paid employment on academic performance, and why differences exist between domestic and international students. This will aid in meeting the demand for good Australian accounting graduates. 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