Professional capstone project Essay Example | Topics and Well Written Essays - 250 words

Professional capstone project - Essay Example in this theory include â€Å"Carative Factors† (emotional, human and spiritual, care-giving factors), a â€Å"Caring Relationship† (the patient and nurse mutually explore for wholeness and meaning) and â€Å"Caring Moments† (constant time spent, to create a human-to-human relation, with a patient). Caring is the ethical model of nursing whereby the conclusion is enhancement, preservation and protection of human solemnity. Thus, the two individuals, i.e. a client and a nurse, partaking in a caring operation are mutually involved in a process of becoming and being (Adventist Health System, 2011). Since nursing provides a sigh of relief to the ailing patient, this theory provides an insight into the behaviors that can be utilized to apply proper care mechanism to ease the patient’s sufferings. Some of them include comforting, attentive listening, peace, honesty, responsibility, patience, rendering information to enable the patient to construct an informed conclusion, respect, sensitivity, touch as well as addressing patient by his/her name (Anonymous, 2012). Using this theory, a nurse can constitute a caring association with patients by exhibiting unconditional acceptance using a holistic intervention approach (a treatment plan that involves treating the spirit, body, soul as well as mind), spending as much as necessary time with the ailing patient and promoting health through intervention and knowledge. This theory will be applied in the project by implementing the proposed behaviors in the real world situation and reporting the outcomes generated. The factual impact of the application of simulations on scientific decision making is undetermined. Cioffi, Purcal and Arundell (2005), have developed a pilot study that employed a posttest designed to explore the impact of a simulation strategy on the decision making process within the clinic for nursing students. The findings reported suggest that the students that were provided the simulation strategy gathered more

Law Assignment Essay Example | Topics and Well Written Essays - 2250 words

Law Assignment - Essay Example It is in this context that the parliament makes laws in order to govern the citizens of a country suitably, which are recognized as statue laws. The parliament comprises elected representatives entrusted with the responsibility of making laws in order to ensure that the states and the societies are governed effectively in such cases (Brassil & Brassil, 2000). Nevertheless, such courtroom practices have also been alleged of raising various ethical issues concerning the application of the enacted regulations and the various facets of the particular event being scrutinized. These arguments and skepticisms demand for a more organized and cautious judgment in cases, so that ethical conflicts can be avoided when ruling a particular case. The statement, â€Å"Judges should be cautious (in terms of making law or following precedent) not because the principles adopted by the Parliament are more satisfactory or more enlightened, but because it is unacceptable constitutionally that there shoul d be two independent sources of law-making at work at the same time† postulates a similar notion, which will be critically discussed henceforth, with reference to relevant case laws. Factually, common laws are formed with the sole intention to direct or steer the decisions made by judges are to be followed in future identical cases presented before the court. Case laws are identified as the main sources of common law, whilst the prior formulated laws are still considered important in the present day context. There are two important sources that assist in the overall development of common law, which include the ‘doctrine of precedent’ and the parliament. The doctrine of precedent is an important source of law in accordance with which, judges can make their decisions in present cases based on the decisions delivered in previous instances. The doctrine of precedent usually implies the deontological belief that lower courts are required to make their decisions in pres ented cases on the basis of decisions that are delivered in landmark cases presenting similar legal conflicts and issues. Contextually, the judges are assigned with the tasks of having a better understanding of the facts as well as information in relation to certain cases. Moreover, the judges are also required ensure that the decisions made can be applicable to later cases ascertaining that on the identification of similar facts as well as information, the judges are able to make their decisions effective, based on the decisions made in previous cases. In this context, the doctrine of precedent can be regarded as an important source of common law assisting judges in taking appropriate decisions ensuring the omission of mentionable ethical conflicts (Pearson Education Ltd, 2014). For an example, the decisions made in the case Shaw v DPP [1962] AC 220 have been used by the judges in the case of Knuller v DPP [1973] AC 435 following the Parliamentary norms (e-lawresources, n.d.). On t he other hand, there were cases like Jackson and others v. Her Majesty's Attorney General [2005] UKHL 56 (House of Lords, 2006) and British Railways Board v Pickin [1974] UKHL 1 (United Kingdom House of Lords Decisions, 1974) where judges ruled with the application of the purposive methods, delivering dissenting judgments to the propounded norms by the Parliament. This further raises a noteworthy question and a degree of perplexity regarding the applicable laws and the independency of judges in ruling any particular case. Worth mentioning, the parliament is entrusted with the responsibility of making laws on the basis of which, people are to be

Foundation Stage Curriculum in Design and Technology

Foundation Stage Curriculum in Design and Technology Introduction The following study is designed to be a very brief introduction to one distinct area of the Foundation Stage Curriculum. It would be impossible to fully discuss all the issues which have been raised by my study, nonetheless, it will attempt to provide a succinct introduction to each of the main points. Rationale I have chosen to research the Designing and Making aspect of Knowledge and Understanding of the World from the Foundation Stage Curriculum (DFES 2000, 91). I have chosen this particular area of Learning because I feel that I have had limited experience of teaching Design and Technology at any point in the Primary age range, and as such wish to develop extend and develop my understanding through further research. The Foundation Stage Curriculum could be considered to be the basis for all other learning throughout a child’s life, and as such a thorough grounding in teaching and learning Knowledge and Understanding of the World, should provide a sound basis for teaching Design and Technology in other phases of the Primary school, as this quote demonstrates: ‘In this area of learning, children are developing the crucial knowledge,  skills and understanding that help them to make sense of the world. This  forms the foundation for later work in science, design and technology,  history, geography, and information and communication technology  (ICT).’ (DFES 2000, 82) In addition to the reason given above, I am also unsure how to best support a child as they develop designing and making skills at such a young age, with regard to providing them with a wide range of opportunities, yet taking health and safety into consideration. ‘Understanding design work will come from using a variety of joining methods and materials,’ (DFES 2000, 82), yet how should these methods be taught to best effect? It is also difficult to know which specific designing and making skills will be useful to the child, and what range of skills should be taught to the child. Should each child be taught a range of skills which are specific to them? My final reason for choosing to study this particular aspect of the Foundation Stage Curriculum has been derived from looking at the Ofsted Subject Reports for 1999-2000 (Ofsted 2000). ‘In one quarter of schools standards and the quality of DT have risen markedly since the previous inspection, but in one school in six DT provisions have deteriorated,’ (Ofsted 2000, 1), this shows that although the provision of design and technology has improved in a quarter of our primary schools, it has either stayed the same, or deteriorated badly in three quarters of primary settings. This would seem to support the assertion that the provision of good quality design and technology teaching and learning, should be of paramount importance to out schools, starting with facilitating children as they access the Knowledge and Understanding of the World portion of the Foundation Stage Curriculum. A solid base on which to build, as discussed above, should ensure that children are better place d to access the design and technology curriculum as they progress through school. Evidence The following is a summary of the evidence collected concerning the teaching of designing and making skills in the Foundation stage settings of two different Primary schools. The schools will henceforth be referred to as School A and School B. School A is a large Primary school with an integrated Foundation Unit. The majority of the staff in the Foundation Unit are ‘High/Scope’ trained and as such the setting follows the High/Scope daily routine, as outlined by Hohmann and Weikart (2002, 151-165). ‘In the High/Scope approach to early childhood education, adults and  children share control. We recognize that the power to learn resides  in the child, hence the focus on active learning practices. When we  accept that learning comes from within, we achieve a critical balance  in educating young children. The adult’s role is to support and guide  young children through their active learning adventures and  experiences. I believe this is what makes our program work so well.’ (Hohmann and Weikart 2002, 3) The above quote neatly summarises the main reasons which prompt different settings to adopt a High/Scope or ‘active learning,’ approach to the Foundation Stage Curriculum, the main idea being that children learn best from first hand experiences and from self-generated learning opportunities. This idea is further supported by the Curriculum Guidance for the Foundation Stage, for instance, ‘they learn effectively by doing,’ (DFES 2000, 82). I observed a plan-do-review session, as part of the daily routine at School A. During such sessions the children choose where they wish to work, for example in the water area, and formulate a plan which they will execute once they start work in their chosen area. Following the main, ‘doing,’ part of the session the children are encouraged to ‘review,’ what they have done and comment on the relative success or failure of the plan. In this way the children are encouraged to learn from their mistakes, and also to gain encouragement from their successes, (Hohmann and Weikart 2002, 167-243). I observed one child during the aforementioned session, Child A, and followed her through the entire process. She had planned to work in the construction area with the large bricks, and had decided to build a boat. Before beginning work she collected a piece of paper and a pencil and sat down to plan her boat. Child A worked for some time on this design before starting work. She used the large bricks to build her boat and then started to collect other equipment from around the setting to place ‘onboard,’ including large quantities of plastic food from the role play area. When asked about this Child A explained that she was going on a long journey and needed to take lots of food with her. During review time Child A explained to the rest of her group and the adults who were present, that she felt she had successfully carried out her plan, however, she would have preferred to build a boat that would float. The class teacher explained to her that this might be possible in th e following plan-do-review session. Indeed for the following session, the teacher collected lots of materials, such as plastic bottles and corks to give Child A the scope to build her own floating boat: ‘When adults seek out and support children’s interests, children are free  to follow through on interests and activities they are already highly  motivated to pursue. They are also willing to try new things and to  build on what they are already doing.’ (Hohmann and Weikart 2002, 55) The evidence outlined above shows a good example of how children can be supported in developing their own designing and making skills, and indeed can be highly motivated to do so. Child A was given the opportunity to meet an early learning goal through the medium of play: ‘Provide opportunities for children to practise their skills, initiate and  plan simple projects and select, choose and devise their own solutions  in design and making processes†¦.’ (DFES 2000, 91) In School B, I was able to observe the teaching of designing and making skills in a completely different way to that outlined above. I observed a Reception teacher leading a planned lesson in which the aim was for each child to produce a money box. The children were taken in small groups to sit with a classroom assistant to make their money boxes, while the rest of the children played. The children were asked to assemble the net of a box, which had already been cut out for them, by gluing the flaps and sticking them together. They were then permitted to decorate their boxes as they chose. It was difficult to assess whether any true learning had taken place during the lesson as the children were all producing exactly the same piece of work, and in many cases much of the actual assembly work was carried out by the teaching assistant. School B does not appear to have embraced the key features of the Foundation Stage Curriculum as outlined by Tassoni (2002, 1) in Appendix I, as such the children are unlikely to meet the Early learning goals for designing and making skills, one of which is detailed above (DFES 2000, 91). They would benefit from developing a child initiated approach to teaching design and technology in the early years, as advocated by the High/Scope approach (Hohmann and Weikart 2002) and the Foundation Stage Curriculum (DFES 2000). It is obvious from the evidence given that no real learning took place in the design and technology lesson which was observed in School B. Such a directed activity can leave no room for the child’s initiative and the development of their individual designing and making skills. Conclusion In conclusion, the evidence outlined above has led me to conclude that designing and making skills can be best taught through child initiated learning. The adult can support the child’s learning by providing further opportunities and materials once they have highlighted the child’s own interests. A directed approach to teaching design and technology in the Early Years does not follow the guidance given in the Foundation Stage Curriculum (DFES 2000), and as such should have no place in our schools as it does nothing to further the children’s learning. I now feel more confident that I would know how to approach the teaching of designing and making skills if placed in a Foundation Stage setting. Appendix I ‘Key Features of the Foundation Stage: Recognition that young children need to learn through practical experiences rather than being taught. Play is emphasised as the vehicle of learning for children. The importance of working from children’s interests and needs is highlighted. It is the first curriculum in England to cross the divide between pre-schools and schools. Personal, social and emotional development of children is recognised as providing the backdrop for other learning. The role of parents is promoted as that of being an equal partner.’ (Tassoni 2002, 1) Bibliography DFES (2000) Curriculum Guidance for the Foundation Stage London: Department for Education and Skills. Hohmann, Mary and Weikart, David P. (2002) Educating Young Children London: High/Scope Educational Research Foundation Ofsted (2000) Ofsted Subject Reports, 1999-2000: Primary Design and Technology (DT) London:Ofsted Tassoni, Penny (2002) Planning for the Foundation Stage: Ideas for themes and activities Oxford: Heinemann Educational Publishers

Decreasing Violence in America Essay -- Violence Media Crime Televisio

Decreasing Violence in America Today in St. Paul two people were murdered. It has been reported that the two were fighting with a third party about a phone call that was made. The suspect is in custody and the case is under investigation,† a reporter in the ten o’clock news reports. â€Å"Spouse and child abuse are on the rise. This year alone over ‘6 million men, women, and children were victims of severe physical attacks from their spouses or parents’(article 16)*,† another reporter reports. Is it just me or does this seem like something that is all too often heard on the news? The violent acts in the United States are out of control. But what can be done about it, and how much worse are things going to get? It seems to me that what is being done now isn’t enough, because things just keeps getting worse. There are twelve main things that have been being studied in depth lately by sociologists. They include: spanking, child abuse, spouse abuse, the punishment for the offenders, gun control, the media’s affect on violence, the role sports play in violence, the role religion plays in violence, pacifism, and international violence. My paper will discuss each of these aspects as well as my opinions and state some facts. Before I can say how I feel, I think there is a need to define violence, aggressiveness, and assertiveness and explain the difference between them. Violence is a physical act that intends to harm or hurt another person. Violence includes many things; such as, hitting, punching, biting, killing, stabbing, shoving, and so much more. Violence can be linked to two other words that have also become a part of every day life for many people; aggression and being assertive. Aggression is a hostile, or destructive act that is forceful. Aggression is usually related with someone being dominant. Being assertive is to stating something (i.e. your opinion) boldly. Both aggression and being assertive do not involve a physical force. Although these three words have different meanings, I think they very closely related. When a person is being assertive and not getting their way, or getting their point across, they can often become aggressive, and aggression often times leads to a violent act. This domino effect closely relates all these words. Violence, it has become something that society has to deal with every day now. â€Å"Much newspaper space is c... ...efend yourself or your team. What I do see a problem with is what sports figures do in their personal lives. When an athlete does something that is against the law they should lose the privilege of being a professional athlete. To get rid of international violence we need to have a peace conference where all the heads of the nations meet and work things out peacefully. I don’t really know what to predict when it comes to the future of the violence. It seems like whenever things seem to be looking up, something happens that makes the future of world peace look bleak. I think that if people start to care more and take action that things can change. We can no longer sit back and expect things to get better on their own. If any of my suggestions were to go into affect I think that a lot of the violence in America would decrease. I think the most important thing that needs to be done is outlawing of handguns. If this were to happen, I think the amount of violence acts would drop 50%. Unless this happens, violence will increase. Violence has become a problem that is way out of hand. Something needs to be done, and fast, or our once beautiful, peaceful country will go to ruins. Decreasing Violence in America Essay -- Violence Media Crime Televisio Decreasing Violence in America Today in St. Paul two people were murdered. It has been reported that the two were fighting with a third party about a phone call that was made. The suspect is in custody and the case is under investigation,† a reporter in the ten o’clock news reports. â€Å"Spouse and child abuse are on the rise. This year alone over ‘6 million men, women, and children were victims of severe physical attacks from their spouses or parents’(article 16)*,† another reporter reports. Is it just me or does this seem like something that is all too often heard on the news? The violent acts in the United States are out of control. But what can be done about it, and how much worse are things going to get? It seems to me that what is being done now isn’t enough, because things just keeps getting worse. There are twelve main things that have been being studied in depth lately by sociologists. They include: spanking, child abuse, spouse abuse, the punishment for the offenders, gun control, the media’s affect on violence, the role sports play in violence, the role religion plays in violence, pacifism, and international violence. My paper will discuss each of these aspects as well as my opinions and state some facts. Before I can say how I feel, I think there is a need to define violence, aggressiveness, and assertiveness and explain the difference between them. Violence is a physical act that intends to harm or hurt another person. Violence includes many things; such as, hitting, punching, biting, killing, stabbing, shoving, and so much more. Violence can be linked to two other words that have also become a part of every day life for many people; aggression and being assertive. Aggression is a hostile, or destructive act that is forceful. Aggression is usually related with someone being dominant. Being assertive is to stating something (i.e. your opinion) boldly. Both aggression and being assertive do not involve a physical force. Although these three words have different meanings, I think they very closely related. When a person is being assertive and not getting their way, or getting their point across, they can often become aggressive, and aggression often times leads to a violent act. This domino effect closely relates all these words. Violence, it has become something that society has to deal with every day now. â€Å"Much newspaper space is c... ...efend yourself or your team. What I do see a problem with is what sports figures do in their personal lives. When an athlete does something that is against the law they should lose the privilege of being a professional athlete. To get rid of international violence we need to have a peace conference where all the heads of the nations meet and work things out peacefully. I don’t really know what to predict when it comes to the future of the violence. It seems like whenever things seem to be looking up, something happens that makes the future of world peace look bleak. I think that if people start to care more and take action that things can change. We can no longer sit back and expect things to get better on their own. If any of my suggestions were to go into affect I think that a lot of the violence in America would decrease. I think the most important thing that needs to be done is outlawing of handguns. If this were to happen, I think the amount of violence acts would drop 50%. Unless this happens, violence will increase. Violence has become a problem that is way out of hand. Something needs to be done, and fast, or our once beautiful, peaceful country will go to ruins.

Machinery vs. Human Characteristics in Grapes of Wrath Essay

Humans and machinery have one major difference that sets them apart: emotions. Machines don’t feel emotions the way humans do , or have characteristics like humans. In chapter 5 of John Steinbeck’s The Grapes Of Wrath, Steinbeck is portraying a land owner giving the bad news to a tenant farmer that he is being kicked off his land, who does not take it lightly. Throughout the chapter , Steinbeck is depicting the idea that machinery is void of all human characteristics and emotions. As humans becomes less powerful in the time period of Steinbecks novel , machinery is taking over their jobs. â€Å"The tenant system won’t work anymore. One man on a tractor can take the place of twelve or fourteen families. Pay him a wage and take all the crop .† (Steinbeck 33) Technology affects everything more and more as the decades pass. With the progressing technological advantages , farming equipment has become cheaper and more easily attainable. Hiring one man for a job twenty people used to do, leaves the unemployment rate to skyrocket. The only thing affected by this was the people. As long as the bank got the money to continue to run it didn’t care whose home or land it took. â€Å"†¦..a bank or a company can’t do that, because those creatures don’t breathe air, don’t eat side-meat. They breathe profits; they eat the interest on money.† (Steinbeck 32) The bank is technology that was created by man , but not controlled by man any longer. Banks thrive on money because it’s the only way they stay in control. Just like tenant farmers eat meat and breathe , banks expand and live on interest money and profits of companies. As a machine , banks don’t have any emotional connection with humans which make the reader not have a personal connection like they would with a character. When Steinbeck continuously refers to the bank as â€Å"the monster† in the chapter, he sets up the readers mind to automatically disconnect and refrain from forming a liking to the machinery in the chapter. The human race has learned to control emotions and feelings throughout the decades of life. Machinery and technology are new advances society has yet to control oneself around. After the news came to the tenant farmer that his family would be kicked off their farm, the man who now took place of all the old farming families came to plow with his tractor. He was an old farmer of the land , who now was receiving three dollars a day to plow with the tractor. The man has no emotion toward his neighbors , he only spoke the words that he needed to feed his kids. When the man was given the opportunity to get pulled out of the failing farming market , he jumped at the chance. He had no control over what would be a better decision for his ex-fellow tenant farmers, for he would be plowing over their homes soon. The machinery got the farmer by the throat and tricked him into thinking he would be better off . Society often gets sucked into this fake world of technologies and machinery where we believe it’s all real and almost like a human life , but it’s not. â€Å"We all got to figure. There’s some way to stop this. It’s not like lightening or earthquakes. We’ve got a bad thing made by men, and by God that’s something we can change.† (Steinbeck 38) Men created the machinery that is potentially ruining the lives of hundreds of farmers, but the machinery is no longer run by men. Men lost control when the technologies became too powerful and society demanded more out of the creators. Machinery has no soul , or heart like a man does but it can still take control of people and situations due to the pure strength of it. Not like a natural disaster , machinery that men created take a lot more fight to take down. The machinery and technological advances of society had a way to take over and ruin the lives of humans. Devoid of all emotion and characteristics relating to humans , machinery affected many jobs, and lives of families in the decade depicted in Steinbeck’s novel . Steinbeck, John. The Grapes of Wrath. New York: Viking, 1939. Print.

Jack Davis ( No Sugar Essay)

NO SUGAR (JACK DAVIS) Jack Davis’ â€Å"No Sugar†, written in 1985, is a play that highlights Australian racism and cultural destruction caused by British colonialism. It is set in 1929 (Great Depression) in Northam, Western Australia. The play explores the impacts of the European social and political philosophy of the early 20th century on Aboriginal society. The focal points of this play are the superiority of white people, racism, and the bond between Aboriginal families. These themes highlight Australian culture, and have shaped it into its many different forms for all Australian’s today.Jack Davis has used dialogue between the characters in this extract to privilege a postcolonial reading of the text. Davis uses dialogue in order to construct a world in which the aboriginal people can be identified to the audience as an ill-treated, oppressed race. Davis uses dialogue to represent how the colonized react to the social situations in which they were subjugated to, on a regular basis in the early times of colonization. â€Å"CISSIE: Aw mum, Old Tony the ding always sells us little shriveled ones and them wetjala kids big fat one. Through this dialogue the audience identifies that society at the time did not allow the colonized to be classed as the same standard as the colonizer. Davis lends this text to a postcolonial reading through the use of characterization. The use of characterization in the play reinforces the idea that the characters amplify a sort of submission to English culture displays to the audience the effect of colonization. Although the characters retain many of their aboriginal attributes, such as living off the land â€Å"Come on, let’s get these rabbits. They have allowed themselves and their culture to be colonized by accepting many of the British attributes such as playing cricket â€Å"DAVID and CISSIE play cricket with a home-made bat and ball. † The aboriginal people have allowed themselves to colon ized acquiring British aspects, which coincide with their aboriginal heritage. Through this extract the characters also begin to read the paper, the combination of the children playing cricket and the elder reading the paper appears from an outside point perspective a very British activity. Looking at the context, which surrounds the writing of the play, can also support a postcolonial reading.Another device used by Davis is stage directions principally used to invoke or create a rising dramatic tension, an example of this is â€Å"He nicks his finger with the axe and watches the blood drip to the ground. † This is symbolic of the Aboriginals manifesting frustration; they are inflicting pain on themselves because they know it isn’t possible to inflict pain on their conquerors. Jimmy’s character represents the rebellion of any marginalized race; he pushes the boundaries as far as he can. The fact that Aboriginals are â€Å"dancing† for the white Australian s shows their power.This dancing is a form of service provided by the Aboriginals, they are expressing their culture but to the people who have destroyed it. It could almost be read as a child trying to get an adults attention by jumping around and holding out what they want. To Jimmy these dancing Aboriginals are jumping around and showing the White Australians that they want their culture back. This reach out to white settlers shows how much more dominate they are and their culture is. Through the use of dramatic conventions Jack Davis’ play No Sugar can be read as a postcolonial criticism.It presents a number of issues with colonization and the particular effects it had on the Australian Aboriginal people. First performed in 1985, the play deals with the struggles of the aboriginal people and oppression in which they endured by white Australian society. The play was set in 1929, a time when aboriginal people were not yet accepted as equals in society. The main ideas presen ted in the play are shown through the dialogue, characters and context. This extract uses techniques to set the basis for the idea’s that will be expressed throughout the entire play.

Animal Navigation essays

Animal Navigation essays Animal navigation and sense of direction without maps or any assistance has been a mystery, in terms of migration and travel by birds, fishes and insects. Their ability to use different cues to enable themselves to navigate to their destination is amazing. These animals utilize various methods to guide themselves through unfamiliar terrain to get a different area. Some animals use the sun and stars to guide their way to warmer climates. Others may use their sense of smell, or light to direct them. While it has been proposed that some animals are genetically predisposed of having the ability to migrate, it may be debunked or renewed by the theory that animals are guided by a magnetic field. In the article it explains that the core of the earth has a magnetic strip which depending on its intensity can guide animals in different directions. However a question was posed about the ability to detect such a small electric field. Since this magnet is in the core of the earth the intensity on the surface is so weak that how could an animal possible be able to use this source or cue. Well after endless experiments it is concluded that some animals that use this technique can detect electric fields as weak as five-billionths of a volt per centimeter. Applying this new idea to the migration of sea turtles. This experiment concluded that the turtles used the magnetic field as navigational markers. These markers guide them through the ocean, allowing the turtles to avoid fatally cold currents and stay on a path leading towards home. Because of the intensity of the magnetic field these turtles are able to avoid harmful things. Young sea turtles inherit a set of instructions that help guide them along their migratory route. This means that different groups of sea turtles in different parts of the world have probably evolved different instructions that work only for the particular migratory pathway that they follow. T...

ITIN para pagar impuestos y desgravar sin Seguro Social

ITIN para pagar impuestos y desgravar sin Seguro Social En Estados Unidos, el  ITIN es un nà ºmero de identificacià ³n fiscal. Es utilizado por extranjeros que no son elegibles para obtener un Nà ºmero del Seguro Social  (SSN, por sus siglas en inglà ©s). ITIN significa Nà ºmero de Identificacià ³n de Contribuyente Individual, por su nombre en inglà ©s, y se utiliza con dos fines distintos. En primer lugar, para pagar impuestos por los ingresos obtenidos en Estados Unidos. Las leyes federales establecen la obligacià ³n de pagar impuestos para  toda persona que recibe ingresos en el paà ­s sin que importe su estatus migratorio.     En segundo lugar, el ITIN sirve para identificar a cà ³nyuges e hijos dependientes que no tienen SSN para que las personas que pagan impuestos puedan desgravar por esos familiares. En este artà ­culo se informa sobre los puntos bsicos del ITIN, quià ©nes pueden solicitar ese nà ºmero, cà ³mo se hace, cà ³mo se renueva y para quà © puede ser utilizado y para quà © no.  ¿Quià ©nes pueden solicitarel ITIN? Pueden solicitar el ITIN personas en distintas situaciones. Por ejemplo, los extranjeros que residen habitualmente fuera de Estados Unidos pero que estn obligados presentar sus planillas de impuestos federales. Por ejemplo, inversionistas o empresarios de otros paà ­ses que tienen dinero invertido o un negocio en EE.UU. Otro grupo que puede solicitar el ITIN es el de extranjeros no residentes en Estados Unidos que pueden solicitar un beneficio fiscal al amparo de un tratado internacional. Asimismo, otro grupo que debe solicitar el ITIN es el los estudiantes internacionales que viven en Estados Unidos por un tiempo suficiente para ser considerados como residentes a efectos fiscales. Es muy importante entender que esto no los convierte en residentes a efectos de inmigracià ³n, es decir, no por eso pueden obtener una tarjeta de residencia permanente. Sin embargo, si el IRS considera a un extranjero como residente a efectos de pagar impuestos, pues debe hacerlo. Otro grupo de personas para los que es conveniente tener un ITIN es el conformado por cà ³nyuges e  hijos dependientes de ciudadanos americanos o residentes permanentes legales que no pueden sacar la tarjeta del seguro social. Un ejemplo de esta situacià ³n es el caso de esposos u otros dependientes que viven habitualmente fuera de Estados Unidos. Es conveniente que esas personas tengan un ITIN cada uno porque de esta manera los ciudadanos y los residentes permanentes  pueden desgravar por ellos como dependientes cuando presentan la planilla la planilla de los impuestos. Asimismo, pueden solicitar el ITIN el cà ³nyuge y los hijos dependientes de las personas con una visa temporal. Un caso muy tà ­pico es el de la visa H-1B para profesionales y modelos que permite a cierto grupo de extranjeros trabajar en EEUU y estar acompaà ±ados en el paà ­s por su familia inmediata, pero estos no pueden trabajar ni obtener un SSN.  El camino para obtener posibles beneficios fiscales desgravando por dependientes a la hora de declarar ingresos es identificando con un ITIN a dichos dependientes. El ITIN es muy frecuentemente solicitado por los migrantes indocumentados. La razà ³n es que por ley estn obligados a pagar impuestos por sus ingresos en Estados Unidos, aunque no tienen permiso para trabajar legalmente.   Algunos migrantes sienten miedo porque temen que el ITIN puede ser utilizado por las autoridades migratorias para localizarlos pero esto no es asà ­. Segà ºn la Seccià ³n 6103 del Cà ³digo del IRS, las autoridades fiscales no estn autorizadas a proveer informacià ³n sobre quià ©n paga impuestos a ninguna otra agencia del gobierno.   Hay dos excepciones a esa regla. En primer lugar, cuando el Departamento de Tesoro investiga un posible fraude fiscal y, en segundo lugar, cuando existe una orden judicial para que el IRS revele esos datos porque se est realizando una investigacià ³n. Finalmente, tambià ©n pueden solicitar el ITIN personas en estatus migratorio legal pero que no pueden solicitar, por el momento, un SSN como, por ejemplo, algunas và ­ctimas de violencia domà ©stica. Informacià ³n bsica del ITIN El ITIN se creo en 1996 y es un nà ºmero compuesto por nueve dà ­gitos. Siempre comienza por el nà ºmero 9 y en el cuarto lugar aparece el nà ºmero 7 o el 8. En la actualidad, el ITIN tiene una validez de cinco aà ±os. Segà ºn datos del IRS, cada aà ±o fiscal ms de cuatro millones de personas utilizan el ITIN para presentar su planilla de impuestos, conocida en EE.UU. como tax returns pagando casi 14 mil millones de dà ³lares. Segà ºn datos del centro de estudios Taxation and Economic Policy, ubicado en Washington D.C. aproximadamente el 50 por ciento de los indocumentados en EE.UU. paga tax returns utilizando un ITIN.  ¿Cà ³mo se solicita el ITIN por primera vez? El ITIN se puede solicitar  por correo enviando la solicitud utilizando la planilla W7. Adems, debe incluirse la planilla de impuestos y  documentos originales o certificados por la autoridad que los emite y  que prueben su identidad y su condicià ³n de extranjero.  Si se envà ­an documentos originales, estos sern devueltos en 60 dà ­as desde que se recibià ³ la solicitud. La direccià ³n a la que enviar la solicitud  desde EE.UU. o desde otro paà ­s e: Internal Revenue ServiceAustin Service CenterITIN OperationP.O. Box 149342Austin, TX 78714-9342 Pero una forma ms fcil y conveniente de solicitar el ITIN cerrando una cita con  un agente autorizado  algunos de los cuales estn ubicados fuera de los Estados Unidos (Acceptance Agent) o visitando un  Centro de Asistencia al Contribuyente  (TACs, por sus siglas en inglà ©s), donde una persona especializada podr ayudar  en este proceso y  verificar la autenticidad de los documentos.   Si necesita ayuda especà ­fica para su caso para solicitar el ITIN, adems de poder acudir a los TACs  se puede marcar al 1-800-829-1040. Documentos admisibles para acompaà ±ar la solicitud del ITIN Para solicitar el ITIN debe probarse la identidad del solicitante y su carcter de extranjero. Se admiten 13 documentos entre los que se encuentran: pasaporte, cà ©dula de identificacià ³n, licencia de manejar de EEUU o del paà ­s de origen, partida oficial de nacimiento para menores de 18 aà ±os, ID card de un estado estadounidense, visa, tarjeta militar americana o extranjera o la tarjeta de votante extranjero. Para que cualquiera de estos documentos sea admisible es necesario  presentar el original o copia certificada por la entidad que los emite. Otra opcià ³n es verificarlos en un TACs o con un Acceptance Agent. Adems, no pueden estar expirados  y que en ellos debe aparecer  claramente el nombre del solicitante,  una foto del mismo y deben servir como prueba de su carcter de extranjero. Cunto tiempo se demoraen procesarse el ITIN En general, se recibir el nà ºmero de identificacià ³n fiscal dentro de las seis semanas siguientes a haber formulado la peticià ³n, siempre y cuando la aplicacià ³n està © completa y no falte ningà ºn documento. Si no se recibe contestacià ³n en ese plazo de tiempo se puede llamar gratuitamente al telà ©fono seà ±alado anteriormente para averiguar sobre el estado del trmite. Expiracià ³n del ITIN y su renovacià ³n En la actualidad, todos los ITIN son vlidos solamente por cinco aà ±os. Se renuevan de la misma forma que se solicitan por primera vez. La à ºnica diferencia es que al renovar no hay que presentar un tax return. Adems, cabe destacar que si el ITIN pierde validez automticamente si no se utiliza por tres aà ±os consecutivos.   Si se presenta un tax returns con el ITIN caducado, la declaracià ³n de impuestos se va a tramitar pero no se tendrn en cuenta exenciones o crà ©ditos solicitados ni tampoco se devolver dinero al contribuyente al que le corresponderà ­a mientras no se presente un ITIN vlido.    ¿Para quà © puede utilizarse el ITIN y para quà © no? A pesar de ser un nà ºmero  emitido oficialmente por una agencia del Departamento del Tesoro de los Estados Unidos, el ITIN no puede utilizarse como identificacià ³n ni, en ningà ºn caso, como un sustituto del nà ºmero social.  Ã‚   Nunca jams el ITIN prueba de que se est autorizado para trabajar. No es uno de los documentos admitidos en la planilla I-9  que se completan al comenzar a trabajar en una empresa. Adems, si la compaà ±Ãƒ ­a utiliza el sistema e-verify, serà ­a evidente que no se tiene permiso para trabajar. El pago de impuestos con un ITIN no da derecho a solicitar el crà ©dito fiscal que se conoce como Earned Income Tax Credit  (EITC, por sus siglas en inglà ©s), y que es el ms solicitado por las familias trabajadores de bajos ingresos. Tampoco se puede obtener beneficios del sistema del seguro social ni de Medicare, a pesar de haber contribuido con los impuestos a esos fondos. El ITIN se utiliza para pagar impuestos, porque es una obligacià ³n que establece la ley. Tambià ©n se usa porque brinda algunos beneficios. Por ejemplo, las personas que pagan impuestos con un ITIN pueden solicitar un Child Tax Credit por sus hijos dependientes, con un mximo de $2.000 por menor. Sin embargo en la actualidad se requiere que dichos dependientes tengan un nà ºmero del seguro social propio. Adems, cuando un migrante cambia de estatus migratorio, el pago de impuestos con ITIN podrà ­a servir para probar aà ±os de residencia en el paà ­s. Asimismo, podrà ­a dar derecho a contabilizar los pagos ya hechos a Medicare y al sistema del seguro social una vez que ya tiene un nà ºmero social.  Este punto, debido a su carcter delicado, es aconsejable consultarlo con un abogado. Tambià ©n da derecho el ITIN a poder abrir una cuenta de banco que genera interà ©s. Finalmente, algunos estados listan el ITIN como uno de los documentos que puede presentarse para probar identidad a la hora de solicitar una licencia de manejar o un I.D. de identificacià ³n. Puntos Bsicos: El ITIN y su utilizacià ³n El ITIN es un nà ºmero de identificacià ³n fiscal que emite el IRS, una agencia del Departamento del Tesoro de Estados Unidos.Pueden solicitarlo las personas que no tienen derecho a un Nà ºmero del Seguro Social pero tienen que pagar impuestos en EE.UU. o pueden ser personas dependientes de otras por las que se desgrava, y es que el fin del ITIN es pagar impuestos y para desgravar, aunque algunas desgravaciones no aplican con el ITIN.No es una identificacià ³n, no da permiso para trabajar legalmente en EE.UU ni tampoco sirve para probar o ganar estatus migratorio alguno.En la actualidad, el ITIN es vlido por cinco aà ±os, despuà ©s debe renovarse. Adems, caduca si no se utiliza por tres aà ±os consecutivos. Este es un artà ­culo informativo. No es asesorà ­a legal.

Assignment Coursera Essay Example for Free

Assignment Coursera Essay Score Explanation 6. 34 Correct 5. 00 Correct. This is where a spreadsheet comes in handy. Total 5. 00 / 5. 00 Question Explanation This is a simple IRR calculation. Drawing a time line helps. Question 3 (5 points) Austin needs to purchase a new heating/cooling system for his home. He is thinking about having a geothermal system installed, but he wants to know how long it will take to recoup the additional cost of the system. The geothermal system will cost $20,000. A conventional system will cost $7,000. Austin is eligible for a 30% tax credit to be applied immediately to the purchase. He estimates that he will save 1 ,500 per year in utility bills with the geothermal system. These cash outflows can be assumed to occur at the end of the year. The cost of capital (or interest rate) for Austin is 7%. How long will Austin have to use the system to Justify the additional expense over the conventional model? ( i. e, What is the DISCOUNTED payback period in years? Discount future cash flows before calculating payback and round to a whole year. ) Answer for Question 3 Your Answer Score 6 Correct. You discounted before calculating payback, but it still is a very myopic measure. Total Simple payback calculation, but with discounting. Question 4 (10 points) In high school Jeff often made money in the summer by mowing lawns in the neighborhood. He Just finished his freshman year of college and, after taking a Business 101 class, he has some ideas about how to scale up his lawn mowing operation. Previously, he had used his father’s push mower, but he is thinking about getting a r101ng mower tnat wlll save tlme ana allow nvm to 00 more lawns. He Touna a used, zero turn, riding mower on Craigslist for $1,200. He will also need a trailer to pull the mower behind his pickup; that will cost him an additional $600. With the new ower he can take on an additional 20 lawns per week at an average cash inflow of $20 per lawn he will receive at the end of each week. He has 14 weeks of summer in which to mow lawns. (For convenience, assume that the mower and trailer will have no value after Jeff is done with his work this summer. ) The discount rate for Jeff is 10% (Keep in mind this is an annual rate). What is the Net Present Value of the mower/trailer project? Your Answer -1147 3117 4320 3720 10. 00 Correct. You know how to set up and calculate wv’, at a weekly interval. Total 10. 00 / 10. 00 A fairly common NPV problem, with weekly compounding. Question 5 (10 points) Yassein is looking to refinance his home because rates have gone down from when he bought his house 10 years ago. He started with a 30-year fixed-rate mortgage of $288,000 at an annual rate of 6. 5%. He can now get a 20-year fixed-rate mortgage at an annual rate of 5. 5% on the remaining balance of his initial mortgage. (All loans require monthly payments. ) In order to re-flnance, Yassein will need to pay closing costs of $3,500. These costs are out of pocket and cannot be rolled into the new mortgage. How much will refinancing save Yassein? (i. e. What is the NPV of the refinancing decision? Your Answer 16467 17517 16975 Correct. This is a very common situation we all face all the time. 15463 A problem we saw last week, but I expect you to do this routinely now. It is a value generating opportunity through financing only because interest rates changed. Question 6 (10 points) Chandra has the opportunity to buy a vacant lot next to several commercial properties for $50,000. She plans to buy the property and spend another $60,000 immediately to put in a parking lot. She has talked to the local businesses and has some contracts lined up to fill the parking spaces. The profits from the ontracts will provide $25,000 per year and the contracts will last 10 years. What is the NPV of Chandra’s plan if the appropriate discount/interest rate is 10%? (Enter Just the number without the $ sign or a comma; round off decimals. ) Answer for Question 43614 Correct. You know how to calculate NPV. Questlon Explanatlon A standard NPV problem. Question 7 (10 points) This question introduces you to the concept of an annuity with growth. The formula is given on p. 3, equation (7), of the Note on Formulae, but I would encourage you to try doing it in Excel as well. (If the first cash flow is C, the next one ill be C(l+g), and so on, where g is the growth rate in cash flow). As an example, the present value of an annuity that starts one year from now at $100, and grows at 5%, with the last cash flow in year 10, when the discount rate is 7%, is $860. Confirm this before attempting the problem using both the formula and excel. What is the NPV of of a new manufacturing project that costs $100,000 today, but has a cash flow of $15,000 in year 1 that grows at 4% per year till year 12? Similar investments earn 7. 5% per year. (Enter Just the number without the $ sign or a comma; round off decimals. ) Answer for Question 7 0486 Correct. Hope you used both methods. This is a set up and calculation problem, nothing new conceptually. Question 8 (1 5 points) Diane has Just 18 and also completed high school and is wondering about the value of a college education. She is pretty good with numbers, and driven by financial considerations only, so she sits down to calculate whether it is worth the large sum of money. She knows that her first year tuition will be $12,000, due at the beginning of the year (that is, right away). Based on historical trends she estimates that tuition will rise at 6% per year for the 4 years she is in school. She also estimates that her living expense above and beyond tuition will be $8,000 per year (assume this occurs at the end of the year) for the first year and will increase $500 each year thereafter to keep up with inflation. Assignment Coursera. (2018, Oct 29).

Sovereign Funds Investment in Qatar and Dubai Term Paper

Sovereign Funds Investment in Qatar and Dubai - Term Paper Example Due to SWFs importance gained in the recent times many researches are being conducted in order to deal with the concerns and problems identified in its current position and in the expected growth that is to occur in future. Sovereign Wealth Funds (SWFs) and Investment: Sovereign funds investment is a government owned and controlled investment fund. Such an investment fund is called Sovereign Wealth fund (SWFs). There is no one accepted definition of SWFs; however these funds are usually funded by fiscal (government) surpluses or foreign exchange reserves. The sources of foreign exchange reserves could be profit and surpluses from exports of commodities and other means like investment in international markets. Government is involved in various revenues generation activities, the revenue obtained can be invested within the country or sometimes it is invested in foreign countries. The investment of these funds is put up in foreign financial assets like stocks and bonds of different inte rnational companies. (Truman, Edwin.M. 2010) Establishment of Sovereign Wealth Funds in Qatar and Dubai: About 60% of the SWFs were formed after 2004 when the oil and gas sector faced a sudden boom and the countries involved in exports of these commodities piled up large reserves of foreign exchange. ... Qatar’s SWF is known as ‘Qatar Investment Authority’, established in 2005; while Dubai’s SWF is called â€Å"Investment Corporation of Dubai†, established in 2006. The total funds of Qatar Investment Authority and Investment Corporation of Dubai are 70 and 82 billion dollars respectively in 2009-2010. (Truman, Edwin.M. 2010) Structure of Sovereign Wealth Funds in Qatar and Dubai: The Persian Gulf countries dominate global SWFs. UAE, Saudi Arabia, Kuwait, and Qatar combined accounts for more than half of the world’s assets. Researches show that regardless of countries have a current account deficit or surplus, SWFs are generally associated with countries involved in exports of oil, gas and natural resources and have piled up large foreign exchanges due to these exports. Qatar and Dubai invest most of its foreign exchange reserves directly in SWFs international assets and therefore do not have large reported foreign exchange reserves. These coun tries buy dollars and invest in SWFs internationally rather letting their exchange rate appreciates. Oil sales being dollar- denominated has made it easier for the gulf countries. This leads to drop in the value of dollar due to excessive dollars in the market which results in preserving the value of SWFs when expressed in local currency terms. In 2008 UAE reported US$ 751 billion in its SWF international assets and only US$ 32 billion as foreign exchange reserve while Qatar showed US$ 70 billion in its SWF international assets and only US$ 10 billion as foreign exchange reserve which showed their positions relatively low on foreign exchange to GDP ratio in comparison with countries which reports large amount of

Evian Essay Example | Topics and Well Written Essays - 250 words

Evian - Essay Example Various film actors and celebrities have participated in the ads as well as designing of the bottle for Evian at different times. An example is Sebastian Siegel, the film actor who was painted by Joanne Gair to look like a stone (Vaidyan, 2012). The particular target audience of Evian bottled water are young rich people. As it is essentially a luxury mineral water brand and advertises its product through young, famous, and rich celebrities, consumers of Evian typically belong to the high class society. â€Å"With evian firmly established in the tennis world through its global brand ambassador Maria Sharapova, and ongoing sponsorship of The Championships, Wimbledon, activity during The Championships needed to reflect the iconicity of the brand† (Gorkana Group, 2013). As per the findings of the consumer research, the target audience of Evian read the fashion and style magazines regularly (Gorkana Group, 2013). Evian is particularly popular among people who are well-informed on what is in

Armageddon--A Movie Review Example | Topics and Well Written Essays - 500 words

Armageddon--A - Movie Review Example The combination of drama, love story, and humor helped in the development of plot, although the main story is about a rogue comet about to hit the Earth’s surface, which would define the fulfillment of the Armageddon prophecy found in the Book of Revelations in the Bible. The comet possesses a gigantic size that it would be impossible to destroy it using a nuclear weapon coming from the Earth’s surface, which leaves NASA to the possibility of drilling down to the comet itself, splitting it to half and preventing it from impacting the planet. Deep Impact, a movie of the same genre came out before Armageddon. However, according to Leong, Armageddon has done what Deep Impact has failed to do. Deep Impact failed to leave an emotional mark to its audience due to an excessive presentation of characters and vague subplots. Armageddon on the other hand, provided a cathartic effect to its viewers, in the array of professional and award-winning actors. A favorite scene would include the part when Grace Stamper (Liv Tyler) and her dad Harry (Bruce Willis) exchange goodbyes through a television monitor live where the comet is located (Armageddon).

Paper of Qualitative Methods course Essay Example | Topics and Well Written Essays - 3750 words

Paper of Qualitative Methods course - Essay Example One of the main elements and aspects of Omans economy was the quest to diversify the economy and enhance and promote different sectors, which included tourism as a means of generating foreign exchange (Daher, 2007). In order to enhance the nations tourism potential, there is the need for Omans human resource base to be improved significantly. To this end, there is the need for a structured and critical study to be conducted into the countrys human resource base in the tourism sector, identify issues and analyse the options available for improvement. The aim of this paper is to present a research-design on how "tourism education can be enhanced in order to promote human resource management in the tourism industry of Oman". In order to attain this end, the following objectives will be explored: In order to conduct a qualitative research, there is the need for the researcher to utilise various research methods and research processes. This will enable the researcher to undertake a critical review of the facts and circumstances and come up with a theory or explanation to a social matter or situation. The essence of qualitative research methods lie in the fact that researchers need to find ways and means of universally analysing issues in order to come up with generally accepted conclusions. Banks identifies that there can be differing way of looking at the same issues and that several viewers may have different opinions on the same thing in the social sciences (2013). Therefore there is the need for some kind of consensus and conceptual frameworks that will enable researchers to conduct research and study issues in order to come up with acceptable conclusions. Banks (2013) goes on to identify five sociological modalities through which qualitative research is conducted. They include compositional interpretation, content analysis, semitoic analysis, psychoanalytical analysis and discourse analysis (Banks, 2013). This paper will investigate elements and

2page and a long essay Example | Topics and Well Written Essays - 1000 words

2page and a long - Essay Example This saw many tensions and it were at this time where activist were trying to preach against discrimination. Black Americans were moving to other towns to look for jobs and employment. It was at this stage that slavery was made illegal and amenities were scarce for the black Americans. The most common jobs for the blacks was cotton picking, and they were no school ready to accept the blacks as they were still viewed as slaves who had nothing good to offer it as this point that the white settlers would sign a pact not to sell any land to the blacks though the court had already abolished the discrimination law. It is at this time that landowners who were mostly the white would underpay and would also beat the black Americans and even kill them if they were found to have broken the law. Rampant cases of black Americans by their employers were not seen as a strange thing, and it is at this of this that activists and human rights were very active. Discrimination among the blacks brought about rebellion and theft and shackles neighborhood came up. This was after the whites refused to sell the land the blacks would go on to live in their zones. The whites viewed the blacks a parasites and illiterates who would not survive on their own. Rural to urban migration became rampant, and this was caused by the need to look for better opportunities agrarian revolution had taken place and blacks were tired of the cotton picking jobs that were could not match their expenses. Its importance to the American history is the steps they went through all those fighting and discrimination has made America stronger as a country the fighting of racism the sprouting of estates viewed as a no for the whites proved that hatred and racism was real. It shows the way why America should foster love and fight racism as this would strengthen them and not divide them. Institutions are also built to promote love and also sportsmanship. It is evident

Report Essay Example | Topics and Well Written Essays - 2000 words - 22

Report - Essay Example ..........6 People Plus is one of the leading recruitment firms for employers and people seeking employment. The company opened its doors in 1990 by the founder Harriet Henley. The company has grown and had over two thousand staff members. It has opened two hundred offices all over the UK. The People Plus clients get access to the largest database in the United Kingdom for the candidates from the company. The company has experienced financial losses just like many other companies. The employees are not happy, by the way, the company treats them after the financial loss experience. The article will talk about the employees’ complaints and how to overcome the financial problems in the future. The psychological contracts are about reciprocal obligations made between employees and the organizations about the kind of work they are to do and how best to perform their duties. The contract is important as it lays a foundation for the relationship between the employers and employees. The various trends in different organizations; downsizing, restructuring, an increase in the temporary worker recruitment in the organizations are impacting negatively on the employees of the companies (Hemanth and Shruthi 2012). For instance, the changes People Plus has in their organization had a negative effect on Sam and the other staff members. There was reassignment of the staff members’ jobs to different people. The shuffle in the job description did not sit well with the staff. It is because the change means the work description you have perfected has another person do it, and you get reassigned to a new job. It means that the staff members have to undergo training in the new job des cription assigned to them. Training takes a while, and it becomes difficult to get new clients in a different section of the job. The current trend makes it unclear what the staff members and the employers owe one another. The traditional job security that has always

2page and a long essay Example | Topics and Well Written Essays - 1000 words

2page and a long - Essay Example This saw many tensions and it were at this time where activist were trying to preach against discrimination. Black Americans were moving to other towns to look for jobs and employment. It was at this stage that slavery was made illegal and amenities were scarce for the black Americans. The most common jobs for the blacks was cotton picking, and they were no school ready to accept the blacks as they were still viewed as slaves who had nothing good to offer it as this point that the white settlers would sign a pact not to sell any land to the blacks though the court had already abolished the discrimination law. It is at this time that landowners who were mostly the white would underpay and would also beat the black Americans and even kill them if they were found to have broken the law. Rampant cases of black Americans by their employers were not seen as a strange thing, and it is at this of this that activists and human rights were very active. Discrimination among the blacks brought about rebellion and theft and shackles neighborhood came up. This was after the whites refused to sell the land the blacks would go on to live in their zones. The whites viewed the blacks a parasites and illiterates who would not survive on their own. Rural to urban migration became rampant, and this was caused by the need to look for better opportunities agrarian revolution had taken place and blacks were tired of the cotton picking jobs that were could not match their expenses. Its importance to the American history is the steps they went through all those fighting and discrimination has made America stronger as a country the fighting of racism the sprouting of estates viewed as a no for the whites proved that hatred and racism was real. It shows the way why America should foster love and fight racism as this would strengthen them and not divide them. Institutions are also built to promote love and also sportsmanship. It is evident

Caris Story Essay Example for Free

Caris Story Essay How could an infection in Cari’s nasal passage and pharynx spread into her sinuses? The pharynx connects to the nasal meatuses, which can in turn cause an infection. Which structures found in the terminal bronchioles and alveoli normally would protect Cari’s lungs from infectious pathogens and particulate matter? Macrophages in the terminal bronchioles and alveoli protect Cari’s lungs. How would Cari’s lung compliance (the effort required to expand the lungs) be altered as her alveoli fill with fluid due to pneumonia? Her lung compliance will increase because of trying to force gases in and out of the alveoli. The lungs are filled with fluid due to pneumonia. How does the elevation of Cari’s respiratory rate alter her minute ventilation? Her respiratory rate would rise due to shallow breaths. Normal blood oxygen saturation levels are greater than 94 percent; Cari’s blood oxygen saturation level was 90 percent at the time of her exam and initial arterial blood gas analysis done when she was admitted to the hospital revealed her arterial PO2 was 55mmHG. How do these clinical findings relate to the internal respiration in Cari’s body? The arteries have too much oxygen. A normal resting level should be around 94% without any additional oxygen. How would you have expected Cari’s decreased PCO2 and alkaline blood pH to have affected her breathing? Her rate of breathing would also decrease. Which anatomical structures in Cari’s respiratory system were initially involved? Nasal cavity, external/internal nares, nasopharynx, pharynx, and sinuses. Which damaging effects of tobacco smoke led to Cari’s impaired respiratory defense mechanisms? The cilia and villi begin to become hardened and die; they wouldn’t be able to filter particles through the nasal cavity, which would lead to the mucosal membrane drying out from the cigarette smoke. The lungs would then lose elasticity from over inflation of the lungs trying to supply enough air to the rest of the body.

Dixons Takeover of Elkjøp

Dixons Takeover of Elkjà ¸p The agreed takeover of Elkjà ¸p by Dixons Contents (Jump to) Abstract Chapter 2 – Literature Review Chapter 3 Sources of Data Chapter 4 Research Design, and Statistical Analysis Chapter 5 Conclusion Bibliography Abstract The roles and responsibilities of the Board of Directors, Chief Operating Officer, or Managing Director, Chief Financial Officer and the remainder of upper management of a listed company, as stated by Jayne Mammatt, Senior Manager at Ernst and Young, â€Å"†¦ have become increasingly onerous in recent years† (Ernst Young, 2006). The key purpose of the Board of Directors is â€Å"†¦ to ensure the †¦Ã¢â‚¬  prosperity of a company by â€Å"†¦ directing the company’s affairs whilst meeting the appropriate interests of its shareholders †¦Ã¢â‚¬  (BREFI group, 2006). The role of the Board of Directors is to (BREFI group, 2006): Establish vision, mission and values, Set strategy and structure, Delegate to management, and Exercise accountability to shareholders and be responsible to relevant stakeholders. The preceding statement bears particular relevance concerning the subject of the acquisition of Elkjà ¸p by Dixons and whether said acquisition will result in a gain in shareholder wealth. The question posed as to the fact that there is evidence that domestic acquisitions do not lead to shareholder wealth gains is borne out in studies conducted by Doukas and Travlos (1988, pp. 1161-1175) and Markides and Ittner (1994, pp. 343-366). Thus, in the case of the acquisition of Elkjà ¸p by Dixons the question to be examined is, if there is any reason to suppose that a cross-border acquisition would be different in terms of leading to shareholder wealth gains? Dixons is one of the largest retailers of electronic products in the Europe, operating in over 12 countries (DSG International plc, 2006a). The company, Dixons Group plc, is presently known as DSG International (UK Business Park, 1999), however it shall be referred to as Dixons in this examination. The company operates in the following sectors under a number of brand names which the company has acquired or set up operations under its own brand (DSG International plc, 2006b): Electricals Currys Electro World Elkjà ¸p Kotsovolos Partmaster Direct UniEuro DSG Insurance Services Computing DSG Business Services Genesis PC City PC World PC World Business The TechGuys e-commerce Dixons.co.uk Pixmania.com The company earned  £7,072,000,000 during 1005 – 2006 and generated  £317,600,000 in profits before tax (DSG International plc, 2006). Elkjà ¸p ASA is the largest wholesale and retail seller of electronic equipment in the Nordic Region with outlets located in Norway, Sweden and Denmark (Business.com, 2006) generating approximately  £475 million in sales in 1999 (Dixons Group plc, 2000/02, p. 3). Dixons has been an acquisition minded company, utilizing this technique to expand into new markets as well as broaden its base of operations in the same mode as Wal-Mart which utilizes the buy in approach to enter markets as opposed to setting up new operations from scratch. The foregoing is evidenced by its acquisition of ASDA in the United Kingdom and planned acquisition of Taiwanese retail Trust-Mart in China (Barboza and Barbaro, 2006). In 1999 Dixons acquired the Norwegian electrical retailer Elkjà ¸p for  £444 million to establish a significant foothold in the markets o f Denmark, Norway and Sweden, as well as a platform for the launch of other branded stores in its portfolio (UK Business Park, 1999). The expansion represents a long standing policy of the company which has acquired (UK Business Park, 1999): 1996, DN Computer Services, a mail order computer company for  £9.7 million 1998, Byte, a computer retailing business acquired from Specialist Computer Holdings for  £7 million to add its 16 outlets to the chain of 50 PC World stores 1999, a chain of 39 electronic retail stores from Seeboard for  £20 million 1998, a stake in with Planet Online to aid in Internet computer sales 1999, an investment in U.S. based Telepost Holdings for  £6 million to expand its Internet based business services 1999, acquisition of Elkjà ¸p for  £444 million 2000, acquisition of Ei System Computer in Spain for  £16 million to add 12 stores to its business line 2000, a 15% stake in Greek electronics retailer P. Kotsovolos for  £44 million 2001, the acquisition of the Danish company SuperRadio, a chain of electronics superstores 2001, the acquisition of a 24% stake in the Italian electrical retailer UniEuro for  £64 million, 2002, the acquisition of Direct Telephone Services, a mobile phone provider for  £31 million 2002, the acquisition of the remaining shares of UniEuro’s 88 stores for an additional  £231 million 2004, the acquisition of WHSU, known as Micro Warehouse, to expand its PC World operations 2005, Dixons changed its name to DSG International The indicated deals point to the management strategy of expansion through acquisition as a long term business plan, of which Elkjà ¸p was another link in that process. This examination shall seek to examine the statement as to whether the instance of the cross border acquisition of Elkjà ¸p by Dixons has lead to a gain in shareholder wealth in light of the statement that there is a sufficient body of evidence in domestic acquisitions that such transactions do not, in most instances, lead to gains in this area. The foregoing question shall be examined through research conducted into the pre and post merger standings of Dixons, as well as other indicators of shareholder values as represented by stock prices, assets, and revenue growth. As stated by Broxterman and Murad (1999, p. 3) the objective and concern of the Board of Directors and Chief Executive Officer and upper management staff is to â€Å"†¦ increase shareholder value†. They state that this is measurable through the following means (Broxterman and Murad (1999, p. 3): Return on Capital Invested, or EVA (Economic Value Added) This term has become a popular metric that measures the trend of an improvement or a decline in shareholder value, and in the instance of public companies this is reflected in the stock price. Accordingly, an increase in shareholder value moves stock prices upward, whereas a decline in this metric sends them downward. Groves (2006) states that in simple terms, a company increases shareholder value through either a reduction in â€Å"†¦ its cost base whilst maintaining revenue †¦Ã¢â‚¬  and or through increasing â€Å"†¦ its revenue whilst maintaining or reducing its cost base†¦Ã¢â‚¬ . Bierman (2006, pp. 1-2) makes the same argument, stating that â€Å"Business corporations attempt to make profits and increase the value of the stockholder’s position†. These theories apply to acquisition activity as well, as these transactions represent a facet of corporate strategy to expand their operations and to increase their profit Rappaport, 1997, pp. 14-29). Such can also result, increased profits, from economies of scale, which is the reduction of duplicate operations that thus lowers costs in administration, warehousing, manufacturing, delivery, supply chains and allied functions. Utilizing the foregoing as a guide, research into these aspects will provide definitive in formation to equate whether an acquisition has met these conditions as indicated above. Dixons’ management strategies have functioned in much the same manner as the fabled John F. Welch, Jr., the former Chairman and Chief Executive Officer of General Electric during their storied years in that â€Å"Who knows what they’ll buy or sell next?† (Higgins, 2000, p. 10). This illustration has been utilized because between 1987 and 1988 General Electric’s â€Å"†¦ return on shareholders equity increased from 17.6 percent in 1986 to 18.5 percent in 1987 and to 19.4 percent in 1888 †¦Ã¢â‚¬  (Higgins, 2000, p. 9). Furthermore â€Å"†¦ the company’s balance sheet and cash flow remained strong during this period †¦Ã¢â‚¬  (Higgins, 2000, p. 9). Despite the foregoing the company’s share price did not reflect this performance as a result of the â€Å"†¦ perception of outsiders †¦Ã¢â‚¬  (Higgins, 2000, p. 9). The foresight of Welsh and General Electric was acknowledged nearly a decade later when Noel Tichy, a corporate analyst said â€Å"The two greatest corporate leaders of this century are Alfred Sloan of General Motors and Jack Welsh of GE† (Higgins, 2000, p. 10). The preceding represents the spirit of the examination of Dixons, in that their acquisition minded strategy is seemingly challenged in the same manner. Chapter 2 – Literature Review In researching the subject as to whether there is any reason to believe that the cross border acquisition, as represented by Dixons of Elkjà ¸p, should or does represent a difference between domestic acquisitions which by and large have proven not to lead to an increase in shareholder wealth, there is evidence to prove such is not necessarily the case. Jarrel and Poulsen (1889, pp. 12-19) support the analysis that domestic acquisitions do not generally lead to shareholder increases in their analysis as reported in â€Å"The Returns to Acquiring Firms in Tender Offers: Evidence from Three Decades.†, as does Loder and Martin (1990, pp. 17-33) in â€Å"Corporate Acquisitions by Listed Firms: The Experience of a Comprehensive Sample†. Doukas and Travlos (1988, pp. 1161-1175) in â€Å"The Effects of Corporate Multinationalism on Shareholders’ Wealth†, Markides and Ittner’s (1994, pp. 343-366) Shareholder Benefits from Corporate International Diversifica tion:† as well as Yeung and Morck (1992, pp. 41-56) in â€Å"Internationalization: An Event Study Test† point to evidence that companies in comparison achieved better result from international acquisitions. The preceding authors explain the improved results concerning gains as being a factor of market synergies. A review of the Annual Reports of Dixons and Elkjà ¸p for the periods between 1999 through 2005-2006 represented a key source of direct information concerning the earnings of the firms which in term could be correlated against the stock prices for said periods. As stated by Higgins (2000, p. 9) in his book â€Å"Best Practices in Global Investor Relations: The Creation of Shareholder Value†, the activity registered by stock prices might not accurately reflect the performance of the company, however, the preceding analogy referred to the inception of diversified merger and acquisition strategy in the 1980’s by Jack Welsh of General Electric, whose principle are understood now. Chapter 3 – Sources of Data In equating whether Dixons management strategy in the acquisition of Elkjà ¸p has added to shareholder value, the analysis of a number of sources shall be utilized to bring forth data to enable a determination to be reached. Past history as represented in the Annual Reports for both companies represents the most relevant data concerning revenues, profit and related data. Internet sources present the opportunity to examine stock prices from a present day and historical basis to correlate against the revenue result achieved in various years to reach a determination of the preceding in generating shareholder wealth. The utilization of books and journal articles represent sources that will aid in reviewing theory as well as foundational and theoretical information on shareholder wealth as well as the duties and responsibilities of the Board of Directors and upper management in this regard. Internet sources represent the means to seek information not only on theoretical aspects as mentioned previously, but information on company activities as reported in various newspapers and press releases. The combinations of these sources will permit a balanced view as to equating the examination of the question, thus all shall be utilized. Chapter 4 – Research Design, and Statistical Analysis The design of the research is to present the factual accounting and stock share price data as the conclusive means via which to reach a determination as to if the acquisition of Elkjà ¸p by Dixons has or has not resulted in gains to shareholder wealth. This approach has been taken as a result of studies and information as provided by Doukas and Travlos (1988, pp. 1161-1175) and Markides and Ittner (1994, pp. 343-366) on international acquisitions, as well as the internet source of BREFI (2006) that outlined the roll of the Board of Directors, along with Broxterman and Murad’s (1999, p. 3) insights into ‘return on capital invested, or EVA (Economic Value Added). The summary of financial activity with respect to Dixon’s acquisition of Elkjà ¸p is contained in the following Table: Table 1 – Dixons Acquisition of Elkjà ¸p Financial Summary 1998 through 2006 (in  £millions) (Dixons Annual Reports, 1999 through 2005/06) The foregoing statistical figures have been compiled in keeping with the stated aims and objectives of this examination as well as to present the actual results of operations. This Table effectively indicates that Dixons share prices have increased since its acquisition of Elkjà ¸p, as have revenues. Chapter 5 Conclusion Dixons acquisition of Elkjob represents one of a string of acquisitions performed by the company since 1999. Elkjà ¸p’s revenues during the period 2004/05 were  £1,003m (Dixons, 2004/05) with 2005/06 sales registering in excess of 1,500m (contentmanager.net, 2006). Considering that Dixsons paid  £444 for Elkjà ¸p in 1999, the earnings clearly indicate that Dixons has received more than its money’s worth in return. The stock price and revenues figures clearly prove that in this instance Elkjà ¸p’s as well as Dixons shareholders have benefited from this acquisition, as well as the other acquisitions and company actions since 1999. Given that Economic Value Added, as stated by Broxterman and Murad (1999, p. 3) is the key determinant of shareholder vale, Dixons has demonstrated that their concern for shareholder value has been met. The dramatic gains made by the company are a result of its overall approach to management of the firm’s resources, as well as continued expansion and growth. These principles have boded well for Elkjà ¸p’s shareholders, as well as Dixons. Bibliography Barboza, D., Barbaro, M. (2006) Wal-Mart said to be acquiring chain in China. 16 October 2006. The New York Times Bierman, H. (2006) Increasing Shareholder Value. Springer Publications BREFI group (2006) The Board of Directors – roles and responsibilities. Retrieved ion 22 November 2006 from http://www.brefigroup.co.uk/resources/board_roles.html Broxterman, W., Murad, D. (1999) Enhancing Shareholder Value. 23 September 1999. FEICA 1999 Conference, Lucerne, Switzerland Business.com (2006) Elkjà ¸p Asa. Retrieved on 22 November 2006 from http://www.business.com/directory/retail_and_consumer_services/consumer_electronics/Elkjà ¸p_asa/profile/ CNN Money (1999) Freeserve IPO: Get on line. Retrieved 25 November 2006 from http://money.cnn.com/1999/07/23/europe/freeserve/ CNN Money (2000) Wanadoo buys Freeserve. Retrieved on 25 November 2006 from http://money.cnn.com/2000/12/06/europe/wanadoo_freeserve/index.htm Contentmanager.net (2006) Intershop Successful in Scandinavia. Retrieved on 25 November 2006 from http://www.contentmanager.net/magazine/news_h13704_intershop_successful_in_scandinavia.html Dixons Group plc (2000/01) Annual Report Accounts. Retrieved on 22 November 2006 from http://www.dsgiplc.com/Uploads/{2d89b6c1-29a2-4221-a5de-d6aff784de21}/annual report 2000_2001.pdf Dixon (2003) Annual Report. Retrieved on 23 November 2006 from http://images.dixons.com/corporate_new/images/annual_reports/Annual03_04/Elkjà ¸p.htm Dixons (2004/05) Annual Report. Retrieved on 25 November 2006 from http://www.dsgiplc.com/Uploads/{2fbeed95-0410-4b7c-b306-d433c8d5424b}/Annual report 2004 05.pdf Doukas, J., Travlos, N. (1988) The Effects of Corporate Multinationlism on Shareholders’ Wealth: Evidence from International Acquisitions. Vol. 43. Journal of Finance DSG International plc (2006) Annual Report and Accounts 2005/06. Retrieved on 22 November 2006 from http://www.dsgiplc.com/Uploads/{b1ce5112-673c-45f2-a4cd-989bab7feda2}/fv ar0506.pdf DGS international plc (2006) Our Brands. Retrieved on 22 November 2006 from http://www.dsgiplc.com/Layout.aspx?CatID=9c8bcdca-948a-44e5-b7a7-60bd761d7017ID=7df99862-91cb-490d-ad89-38ac1764e880 DSG international plc (2006a) Our History. Retrieved on 22 November 2006 from http://www.dsgiplc.com/layout.aspx?ID=6568d063-24f8-4c3d-a7b7-6aa675e64775CatID=86e81cbe-a91d-4490-8726-5d37e765e6c2 Ernest Young (2006) Ernst Young Launches Company Director’s Handbook. 24 March 2004. Retrieved on 22 November 2006 from http://www.ey.com/global/content.nsf/South_Africa/Governance__Sustainability_-_Company_Directors Google (2006) DSG International plc. Retrieved on 25 November 2006 from http://google.com/finance?cid=3785532 Groves, J. (2006) Maximizing Shareholder Value. Retrieved on 24 November 2006 from http://www.captive.com/service/marsh/shareholder_value.html Higgins, R. (2000) Best Practices in Global Investor Relations: The Creation of Shareholder Value. Quorum Books Jarrell, G., Poulsen, A. (1989) The Returns to Acquiring Firms in Tender Offers: Evidence from Three Decades. Vol. 18. Financial Management Loderer, C., Martin, K. (1990) Corporate Acquisitions by Listed Firms: The Experience of a Comprehensive Sample. Vol. 19. Financial Management Markides, C., Ittner, C. (1994) Shareholder Benefits from Corporate International Diversification:: Evidence from U.S. International Acquisitions. Vol. 25, Issue 2. Journal of International Business Studies Rappaport, A. (1997) Creating Shareholder Value: A Guide for Managers and Investors. Free Press UK Business Park (1999) Dixons. Retrieved on 23 November 2006 from http://www.ukbusinesspark.co.uk/dixonsaa.htm VNU Network (2006) EB Beats Dixons to make bid for Game. Retrieved on 25 November 2006 from http://www.vnunet.com/articles/print/2005144 Yeung, B., Morck, R. (1992) Internationalization: An Event Study Test. August 1992. Journal of International Economics

Cycles of Violence in The Battler Essay -- Battler Essays

Cycles of Violence in The Battler      Ã‚   Ernest Hemingway's "The Battler" provides a continued account of Nick Adams' dangerous and violent life. Previous stories compiled in "The Short Stories" edition of Hemingway's work documents some of the tribulations of Nick Adams, one of Hemingway's protagonists. Apparently, Nick has been plagued by moments of sheer humility, terror, and immutable violence. In the Hemingway short story "Indian Camp," Nick is a young boy who witnesses a dreadfully difficult birth by a Native American woman, enduring all the while the hubris of his surgeon father, who is contestibly insensitive to Nick's innocence. Once the birth has ended, the husband of the woman is found with a freshly slit throat, again viewed by the young Nick. In "The End of Something," another short story from the same compilation, an older Nick Adams breaks of a listless relationship with Marjorie, his girlfriend. Nick reveals his disgust with being committed to Marjorie during a fishing trip, and the proximity of the two in the boat coupled with the inability for either to escape the immediate situation results in moments of tense humiliation for both. Indeed, the scene percolates with subdued violence.    In the case of "The Battler," the violence is not so heavily subdued. Nick is traveling on a train, probably as a vagabond, and is knocked off of his mode of transportation with a clout to the head by a "lousy crut of a brakeman." (p. 129) This is not a narrated situation, but the reader is made aware of Nick's predicament after the fact as Nick finds himself watching the "caboose going out of sight around the curve" and "touch(ing) the bump over his eye." (p. 129) He finds his hands scraped and the skin on his knees b... ...not escape his destiny: he is a living punching bag, and Nick, in his timely fashion, has not only witnessed another violent episode in this man's life, but has taken part in its occurrence. The two become linked in this dangerous moment. In a moment of foreshadowing, Nick's future teeters on the possibility of a life like Ad's. Before dinner, Ad and Bugs had speculated: "He says he's never been crazy, Bugs." "He's got a lot coming to him," Bugs had softly spoken. (p. 133) Nick's scars and hits are, at this time in his life, only more easily hidden than Ad's. Too late, however: Ad and Bugs have seen his potential to become "crazy," a "battler" as well, though he knows that, as in Ad's case, yours is rarely the winning side. Bibliography Hemingway, Ernest: The Short Stories. Simon and Schuster, New York, First Scribner Paperback Fiction Edition, 1995

Pride and Prejudice :: Pride Prejudice Essays

Pride and Prejudice In fact, Pride and Prejudice was originally entitled First Impressions. However, the novel is not only about first impressions. Although we can find the first impressions about the characters through the first few chapters, this book shows us the effects of those impressions on the individual characters--prejudices of the characters. The story almost evenly describes the defects of Fitzwilliam Darcy who show "pride" at the beginning of the novel; he speaks carelessly and insultingly to Elizabeth Bennet, and George Wickham who deceives others on purpose and conceals his truthless character. Elizabeth misunderstood both of them at first because of her prejudice. At first I have assumed that the title of this novel alludes clearly to Darcy's "pride" and Elizabeth's "prejudice." I also thought that the novel tells how Darcy and Elizabath overcome their pride and prejudice. However, I realize that this over simplifies the author's purpose. We can certainly see that Elizabeth has "pride" as much as Darcy has. She is proud of her intelligence, comprehension and independence. Actually, Darcy's pride disappears quite a bit early in this novel. By chapter 6, he is starting to change his attitudes towards her. He is humbling himself to be close to her. This shows Darcy's change: "But no sooner had he made it to clear to himself and his friends that she had hardly a good feature in her face, than he began to find it was rendered uncommonly intelligent by the beautiful expression of her dark eye" (16 page) "He began to wish to know more of her, and as a step towards conversing with her himself, attended to her conversation with others." From this point, Darcy's prejudice against Elizabeth begins to fade while her prejudice towards him still remains because he refused to dance with her at the ball. Her prejudice spreads throughout the book, and that prejudice is an outcome of her wounded pride. The main subject of this novel is courtship and marriage. Jane Austen, the author of Pride and Prejudice, shows and indirectly criticizes the 18th century England's rural society and the pride of high class through several people's marriages who are in different social position.

Pharmacy Leadership

Sculpting the Pharmacy Leaders of Tomorrow Introduction Leadership has so much influence in our lives because so often it determines whether we enjoy a particular activity. Life is short – so why participate in an activity if we don’t enjoy it, and if we do participate, why not do so with all of our energy? Therefore, having an understanding of leadership and acknowledging its significance is vital within our day-to-day lives.Leadership can be described by many, â€Å"as the process by which a leader imaginatively directs, guides and influences the work of others in choosing and attaining specified goals by  mediating between the individuals and the organization in such a manner, that both will obtain maximum satisfaction. †1 Leadership is about building teams and communicating so that everyone works together. The importance of leadership is a key ingredient to all successful businesses and championship teams around the world. Teams that have this synergy tend to thrive and be the ones on top.Thus, leadership is dynamic in all aspects of life. At the forefront of any successful business or team is the leader. A leader is anyone who inspires and influences people to accomplish organizational goals. They motivate others to pursue actions, focus thinking, and shape decisions for the greater good of the organization. A leader is also a knowledgeable and trustworthy individual that communicates effectively and sets an example by living the corporate values everyone is expected to follow. Often times many contemplate whether leaders are born or made.Effective leaders are not simply born or made; yet they are born with some leadership ability and develop it over time. 1 Legendary collegiate football coach Vince Lombardi once said, â€Å"Contrary to the opinion of many people, leaders are not born, leaders are made, and they are made by effort and hard work. †1 Thus, we are all leaders, and all individuals have potential leadership skills, which stresses the importance of leadership development. Anyone can have the fundamental requirements necessary for the leadership role, but it’s how they develop them that matters.Leadership development is defined as an effort to enhance a learner’s ability to lead, an endeavor focused on developing the leadership abilities and attitudes of the individuals sitting at the top of the chain of command. Successful leadership development requires a lot more than the ability to give orders. It also requires diplomacy, top of the line people skills, and a certain level of ruthlessness. Leadership within Pharmacy These leadership attributes and skills pertain to all professions, regardless of the career path chosen for each individual.In the pharmacy profession, transition into a leadership role often happens serendipitously, resulting in what is sometimes referred to as accidental leadership. Today’s pharmacy students receive very little exposure to pharmacy administ rative career options and administrative leaders throughout the curriculum. Thus, they are often unaware of many leadership opportunities available to them upon graduation. Furthermore, those who do develop an interest in advanced administrative training often do so after they have already committed to a post-graduate staff position or a clinical training program without an emphasis on administrative practice.By not exposing students to administratively focused career options during their impressionable clerkship years, we are losing many potential future leaders. 5 We need to spark their interest in administrative practice earlier, while they are still in pharmacy school, and introduce them to a career that focuses on leadership and creating innovative pharmacy services and practice models that improve patient care. 5 Pharmacy school provides future health care professionals with the knowledge and skills of pharmaceutical therapies in order to deliver adequate, high-quality patient care to those with health illnesses or diseases.As society becomes more and more saturated with clinical drug experts, there soon will be a higher demand for some of these individuals to lead and operate pharmacy departments. With many students having very little to no experience in leadership or managerial roles, how will these future health care providers of future generations become equipped with the essential leadership skills and attributes to successfully operate a pharmacy?A high-performance pharmacy department is one that aspires to maximize its contributions to the clinical outcomes of patients and financial position of its health system by functioning at the highest levels of effectiveness and efficiency. Achieving a high-performance pharmacy practice requires leaders committed to a clear vision for excellent practice. These pharmacy leaders must continuously enhance their team’s commitment to that vision, using recognized benchmarks of best practice to extend phar macy’s influence across the continuum of care. Do Residencies Promote Effective Pharmacy Leadership? Within pharmacy curricula, students are required to perform in various academic rotations in order to gain further knowledge of the profession in diverse areas of the field. Upon graduation from a graduate program such as pharmacy school, students also have the option of applying for a residency, or post-graduate training, to enhance their pharmacy learning and provide more experience within the profession. According to many, residencies are categorized as clinical and general.Current American Society of Health-System Pharmacists (ASHP) accreditation standards state that the purpose of a post-graduate year 1 (PGY1) residency is â€Å"to accelerate growth beyond entry-level professional competence in patient-centered care and in pharmacy operational services, and to further the development of leadership skills. †2 Therefore, the main purpose of a PGY1 residency is to inc rease the competency of pharmacists in the clinical environment and that PGY1 training should focus on effectiveness, efficiency, and competence in the clinical environment reinforced by experience in a strong pharmacy operations environment. In the desire to be recognized as a clinical profession, pharmacy-training programs have devoted the vast majority of resources to patient care and clinical activities. This is done at the expense of training practitioners who are not knowledgeable about the operations of a pharmacy department and have difficulty integrating clinical expertise and patient care with the skills necessary to navigate complex organizations.While operations and management expertise can be obtained through completing a post-graduate year 2 (PGY2) residency in health-system pharmacy administration, many believe the emphasis on the interconnectedness of operational knowledge and clinical practice success should be a solid part of PGY1 residencies. 2 The core experience s required in a PGY1 residency program include acute care, ambulatory care, drug-use policy, and practice management.An evaluation of various training programs revealed that approximately 80% of residency training time is directed toward acute and ambulatory care experiences, with the remaining time divided among orientation, drug-use policy, and administrative experiences. 2 Ironically, in an era of a leadership crisis within the pharmacy profession, the primary individuals responsible for the training and nurturing of young leaders are preceptors with expertise in clinical specialties that do not always have an understanding of the importance of the infrastructure that supports their work.The profession has made significant progress in training highly skilled, knowledgeable patient care specialists, some of whom now direct residency programs and profoundly influence training. While this is exemplary practice, it is also essential that the new generation of drug-specialists be fami liar with the operational aspects of a pharmacy department (e. g. , be able to create a budgetary impact proposal to justify an anticoagulation clinic or defend the purchase of smart pumps for a health system for safer delivery of I. V. medications). While completion of a PGY1 residency by itself cannot create a well-rounded, clinically competent practitioner who is well versed in organizational abilities, it is noted that residency training is the ideal starting point to establish the concept. 2 Residents are the future of the pharmacy profession, and it is imperative that they recognize, have experience in, and respect the critical role and linkages of the clinical pharmacy expert to pharmacy management and to the health system. 2 What Are the Essential Skills of a Pharmacy Leader?In December 2004, an article was published in American Journal Of Health-System Pharmacy by five authors who had over 140 combined years of experience in health-system pharmacy leadership positions. 4 Tw o of the five authors were past pharmacy directors at University of Wisconsin Hospital and Clinics (UWHC), where the combined master of science (M. S. ) in hospital pharmacy and administrative residency program was started. These experienced administrative leaders described the leadership skills they believed were ssential for a high performance pharmacy practice, noting that there was documented synergy between great leadership and high-performance pharmacy practice. The skills described included the following:4 * Creation of a vision that is adopted by all department personnel * Core personal values that extend to an individual’s professional life * Ability to develop relationships across the organization * Lifelong learning * Develop spheres of influence across the organization * Ability to take risks and be an opportunist Transferring knowledge across the department and the hospital * Successful work–life balance * Succession planning Specifically for patients, the y also believed that pharmacy leaders and managers should hire the best pharmacists possible, provide the best tools for pharmacists to do their work (e. g. , automation, information resources), have adequate pharmacy staff, and ensure a culture of medication safety. 4 All of these leadership skills and attributes are thus part of the manager and residency training program at UWHC.I believe that similar skills and goals should also be applied to pharmacy student rotations, and therefore students must be provided options for selecting clerkship rotations specialized in health-system pharmacy administration. Even if those who participate in such clerkship experiences decide to pursue a clinical rather than administrative career path, they will be more effective clinicians as a result of their broadened view of the profession and their understanding of the challenges of pharmacy management. They will no longer be the clinical practitioner telling our future students that administration is unrewarding â€Å"busy work. Practitioners will be more able and willing to articulate the impact pharmacy administrators can have on advancing pharmacist-led patient services and will discuss this career option with students in a more favorable light. Expanding the availability of administrative clerkships is a win–win proposition for students and the profession. 5 Delivering Leadership Skills Via Dual-Degree Programs An additional opportunity for pharmacy students to acquire fundamental leadership skills and attributes is in the pursuit of an advanced degree in business.Many pharmacy schools across the nation, including Sullivan University College of Pharmacy (SUCOP), are implementing dual degrees for those ambitious students that seek these administrative positions within the pharmacy profession. The dual PharmD/MBA degree will provide students with clinical health care expertise along with a business background and skills that are necessary to enter managerial positi ons within pharmacy. University of Arizona College of Pharmacy PharmD/MBA student Elizabeth Munch states â€Å"business pervades every facet of health care, now more than ever.And an understanding of the business aspects of pharmacy is crucial no matter which aspect of pharmacy is considered. Business training will only serve to increase the competence and effectiveness of today’s health care providers. †6 These intensive dual-degree programs provide students a way to hone problem-solving, leadership, and communication skills while engaging with students and mentors in other disciplines. Pharmacy schools that offer these programs do so to â€Å"prepare graduates for alternative non-academic pharmacy careers† as leaders in for-profit, nonprofit, and government health organizations. In particular, a leader within the pharmacy profession needs pharmacy-specific knowledge and skills for ensuring consistency and credibility within and outside the department, recruiti ng and retaining the right team members, establishing the pharmacy team’s value beyond a traditional role, becoming a more influential player within the health system, identifying challenges as opportunities, creating passion for change, and thoughtfully making difficult decisions. Having better pharmacy leaders results in better patient care, improved medication safety, and enhanced pharmacy productivity, all of which usually lead to better medication use within health systems. Conclusion It is critical that today’s leaders take steps to ensure that pharmacy maintains a strong pool of managers to continue the important work of guiding the profession. Starting an administrative clerkship rotation is an easy way to expose students to the rewards of leadership and the satisfaction of teaching and mentoring.Pharmacists are becoming increasingly involved in managing patients with chronic conditions, while also collaborating more with physicians and other health care provid ers in a multidisciplinary team. Therefore, balance and retention of important skills that enable and leverage these new opportunities are what we need. We must also encourage residency program directors and preceptors to convey the importance of and provide excellent training in clinical care and disease management, as well as operations infrastructure, logistics, and leadership.References 1. Lussier, R. N. , & Achua, C. F. (2007). Leadership: theory, application, skill development (3rd ed. ). Mason, Ohio: Thomson/SouthWestern. 2. Ivey, M. , & Farber, M. (2011). Pharmacy residency training and pharmacy leadership: an important relationship. 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