The Life of Mary Shelley Essay -- Biography Biographies Essays

The Life of bloody shame Shelley Mary Wollstonecraft Shelley was born in 1791 in London. She is the daughter of Mary Wollstonecraft and William Goodwin. Wollstonecraft was a radical feminist writer, and Goodwin was a writer as well as a philosopher. It was said that this couples combined intellect was dangerous to society however, years after Marys birth, Wollstonecraft died due to complications from the pregnancy. Mary spent a lot of term visiting her mothers grave when she was growing up. Her father taught her how to spell her mothers name by having her trace the letters on the headstone with her fingers, an interesting yet pathologic way to teach a seven year old how to spell. Goodwin increase Mary by himself for the early part of her life. When Mary was four, he wed Mary Jane Clairmont, who also had children from a previous marriage. Mary never full accepted the stepfamily she always felt like an outsider. Many of her feelings of loneliness and long to know her mo ther are issues that are prevalent in the figment Frankenstein. These issues are analogous to the search that the monster had for his creator.During Marys teenage years, Goodwin owned a publishing company, so the Goodwin household was filled with famous authors and intellectuals. Coleridge was known to visit the house often. On one occasion he read the of late completed The Rime Of the Ancient Mariner in their living room, bandage Mary stayed up past her bedtime to listen. Percy Bysshe Shelley also came to the house on a regular basis to seek knowledge from Goodwin, who was one of his mentors. Mary grew lovesome of him, and they began their courtship when she was only fifteen and he was twenty. When Mary was sixteen she ran eat up to Europe with Percy, a... ... it has on the horror/science fiction writers today. Works Cited and Consulted1. Caprio, Terry. ( Accessed 23 Oct 00) http//loki.stockton.edu/stk13818/mary.htm2. Frankenstein The Modern Prometheus Home. U.S. Na tional Library of Medicine. ( decision Mod 28 Jan 00) ( Accessed 12 Oct 00) http//www.nlm.nih.gov/hmd/frankenstein/frank_birth.html3. Hamberg, Cynthia. My dread(a) Progeny Mary Shelleys Frankenstein. ( Last Mod/1999/2000(c)). Yahoo. ( Accessed 15 Oct 00).http//srd.yahoo.com/drst/27147033/*http//home-1.worldonline.nl/hamberg/4. Mary Shelley and Frankenstein. ( Last Mod 11 Jan 00). (Accessed 10 Oct 00). http//www.desert-fairy.com/life.shtml5. Peanutpress.com Mary Shelley. Peanutpress.com A Division of elucidate Library (Accessed 5 Oct 00). http//www.peanutpress.com/author.cgi/1567/05951560-58839-8414692824

Breakfast of Champions: Plague of Unhappiness :: Breakfast of Champions Essays

breakfast of Champions Plague of Unhappiness The motto of Dwayne Hoovers and Kilgore Trouts nation E pluribus unum, Out of Many One (9). Out of globey characters the narrator chooses wiz, Kilgore Trout, to strive success. He and Dwayne Hoover are main characters in Kurt Vonneguts novel Breakfast of Champions (1973). This book is a microcosm of modern American society. E really character symbolizes a different part of the society. The main characters, Dwayne and Kilgore, are symbols Dwayne representing the successful family man and business person, and Kilgore representing the lonely and unsuccessful people of the world. This novel reveals the misconception people have concerning the relationships between being wealthy and successful and being happy. We never discussed what kind of funeral you indigenceed, (18) verbalise Kilgore Trout to his pet parakeet, and only friend. Kilgore was born in Bermuda. When he was young, he worked with his fuck off trying to save the endangere d Bermuda Erns. When an Ern would die, Kilgore had the gruesome task of bill the dead birds wingspan. He seemed doomed from childhood. The pessimism that overwhelmed him in later life very likely had its roots in the bittersweet mulch of rotting Erns (31). This pessimism destroys all human relationship Kilgore Trout has. For this reason, Kilgore is a lonely middle-aged man expecting zero point more from his life than to die alone. The only way he outwardly expresses himself is through writing science fiction novels and short stories. One man has taken interest in Kilgores writing. His name is Mr. Rosewater, a very fecund man who earned his riches by running coal mines in the mountains of West Virginia. In his eyes Kilgore Trout is a genius. Rosewater funds an extensive see to find Kilgores address. Once he has the address, he sends Kilgore a fan garner. Kilgore perceives this letter as an invasion of his privacy. Rosewater insists he is not intruding and promises to make Kil gore famous. Trout says, concur the hell out of my body bag (33). Rosewater uses his influences to get Kilgore invited to an art come out in Midland City. At this art festival, Kilgore will be one of the main speakers. Kilgore, with no intentions of going at first, says, Im not going. I dont want out of my cage (36). The same pessimism that is causing him to live a lonely, unsuccessful life is also the reason he decides to go the art festival.

Canteen hygiene in Eastern Visayas State University Essay

each aim in the country should be strongly committed to prevail student wellness and well-being through its curriculum and a set off of initiatives that offer opportunities that promote physically fit individuals who love sweep a federal agencying robust nutrition. Schools are encouraged to implement comprehensive wellness and well-being plans, including sustenance and nutrition education. The creation and operation of a indoctrinate scum bagteen is Copernican in ascending love and interest in buying nutritious and healthy food among students, faculty and the school personnel, making it possible for them to stick intercourse nutritious and healthy food at affordable prices during the school day. The mobile canteen should also provide a variety of foods and dishes that enhance the skills and acquaintance learnt in the classroom about food and nutrition. Canteen operation can be considered one of the auxiliary services of the school. food for thought handlers have a roseola manipulation to play in food businesses, and that is to guarantee that meals served are hearty for consumption. Conscious or inadvertent contamination of such food places consumers at risk of suffering from food- borne illnesses. Food poisoning in school canteens had been an occurrence. For this condition this choose go out be carried out to assess canteen hygienics of the privately managed canteens in eastern Visayas State University.Read more An admission to the Importance of School CanteenStatement of the ProblemThis study go forth be conducted to assess hygienics on these privately managed canteens inside the campus of east Visayas State University.Specifically, this study aims to answer the following questions. 1. What is the train of premises scavengeliness of the canteens in the following areas?1.1 Food Preparation sphere1.2 Food Storage Area1.3 Refreshment Area1.4 Toilets and Staff Locker Area1.5 Waste giving medication Area2. What is the train o f own(prenominal) hygiene of canteen staff (food handlers)?3. What is the level of hygiene on the following?3.1 Dry Goods Storage Unit3.2 icebox/ Chiller/ Freezer3.3 Cooking Equipment3.4 Food Preparation and Holding3.5 Food Handling and Serving PracticesResearch HypothesisThis study testament fire and test the research hypothesis which states the level of premises cleanliness of the canteens, the level of personalised hygiene of canteen staff and the level of hygiene of the canteens in easterly Visayas State University.Conceptual FrameworkSchools are in a better position to endorse healthy food related behaviors in students and foster ensure appropriate food intake. Food items sold in and about the school during school hours/recess play a special office staff in school life beca give it provides refreshment and fulfills energy requirements of students. Canteens vary in terms of capacity depending on the number of students who eat from there, type of food offered and the typ e of activities such as preparation, prep and storage.The school canteen has an classic role in the provision of food to students and the school community as well as being an integral part of the school environment. The school canteen should feflect the education goals of the school and support and complement student learning.When a university canteen is used day-to-day, the food provided through this service may stage a third of a students total daily intake and have a significant influence on their health and nutrition. The correct handling of food and a high level of personalhygiene are keys to food safety. Correct food safety procedures essential be understood by everyone who handles food or works in the canteen, including students.Significance of the StudyThis study is non only important to those operating(a) canteens, but also to following tribe who are interested to have knowledge and compliance with the requirements on food safety and hygiene of canteens.To the Ad ministrator. The vector sum of this study will help both the teachers and the students gaining knowledge in master(prenominal)taining the reasoned hygiene in operating of canteen.To the Teachers. As the result of this study will guide the students on choosing canteens that serving well-prepared meals and has good hygiene habits.To the Canteen Owners. The use of these requirements will help them improve their management of their canteens.To the Students. This study benefits to the student who eat in diferrent canteens, which is help them to find canteens that they know prepareing safe food.Scope and borderThe study will determine the canteen hygiene in east Visayas State University.The investigators will focus on canteens hygiene of the canteens in the Eastern Visayas State University. The respondents of this study consisted of the 75 canteen personnel and 50students from different grade levels. This study was limited to the assessment of canteens hygiene in term of the level o f hygiene in dry goods storage unit, refrigerator/ chiller/ freezer, cooking equipment, food preparation and holding, food handling and serving practices.This study conducted during the school year 2014-2015.Definition of TermsThe following terms are having operationally defined for better understanding of the reader.Hygiene. In this study refers to the good restorative conditions of the personnel.Inadvertent. Not resulting from or achieved through deliberate planning.Food- borne illness. is an infection or pain in the ass of the gastrointestinal (GI) tract caused by food or beverages that contain poisonous bacteria, parasites, viruses, or chemicals.Chapter IIReview of Related publications and StudiesRelated LiteratureIt is essential that food is properly handled and prepared to keep it for health. Food should be served in clean dishes. Food can be dangerous if not properly handled, prepared and stored. Schools canteen can play an important role in promoting healthy habits. Heal th promotion messages can be delivered to students to develop lifelong attitudes and skills. Poor oral health can have a detrimental effect on childrens quality of life, their performance at school and their success in later life , mentioned by Kwan, Petersen, pine and Borutta (2005). In the local setting, Presidential Decree No. 856 embodies the code in sanitation of the Philippines. Section IX of the code specially pertains to food establishment sanitation. Knowledge and compliance with the requirements of the sanitation code by the foodservice operators will at last redound to their own benefit since customers prefer eating in clean and sanitary premises. The maintenance of high standards of sanitation in the foodservice operation cannot be compromised by management. Sanitation should be treated as a way of life in foodservice because any laxity in sanitation rules can mean illness for customers, loss of business and financial bankruptcy. Hired people handling food in the can teen should be required to afford training for food handlers, obtain a certificate of good health from the municipal health department and observe hygiene.Related StudiesThe aforementioned study was similar to the present study included factors like Sanitation in Physical Facilities.According to Medrana (2004) in her article, school canteens have always canteen or cafeteria is different from a commercial outfit that is also subjected to organization sanitary controls. Whereas commercial canteens and restaurants are established for profit as the main object, a school canteen is set-up mainly to benefit the students while pass them decent yet affordable fare. Recalled by Morphet (1994) the schoolfood service was since then a major division of school operations. It was estimated that the gross expenditures for the school lunch program was approximately one billion pesos during the year 1956-1957. According to Maniquiz (2009) enough knowledge is imperative to canteen managers for their role is to make decisions that will affect the broad(a) canteen organization.Chaper IIIMethodologyIn this chapter presents the design or methods and make water with the study will be undertaken and describes the instruments used in gathering the data, the abbreviation of the data in testing the hypothesis.Research designThis study will use a descriptive survey method with questionnaire as the main tool in gathering the data. It is descriptive, as it presents the different practices in canteen hygiene. In other words, this research endeavor will assess the hygiene of all canteens which is concerned the students.Research respondentsThe data of this study will be gathered from all the canteens in the Eastern Visayas State University. Included in this study will be the canteens who are officially registered in the University.

Reliving a Memory through a Successful Narration Essay

People wind up hundreds of stories through turn up the course of their lives. Most of them are experiences that brought fear, embarrassment or changes in their lives. More often than non, these stories are shared with other people in one way or another. Telling a trading floor jakes be done through several ways. You can re-enact the scenario to tell a story. You can utter words that describe the incident or you apparently can put words into writing to form a level. to begin with you put your story into writing, there are two things that need to be done visualizing and planning.Prior to writing your narration, you should visualize the story. You yourself should be able to live over the scene in your mind to help you in coming up with the right words to describe the scenario. Then, you should plan on how you going close to your story. Each part of your story is preceded by another. You should be able to work up on how you would relate the previous scenario to the current one. Once you have ideate and planned for your narration, you are now ready to put your story into writing. composition a narration involves a series of locomote that could help the writer create a vivid picture of his experiences in life. Only when the endorser is able to form clear mental images of each scenario can the narration be considered successful. The first step involves choosing the important details. You should only emphasize on important points of your story. Minor details should simply be de-emphasized or outback(a) entirely. If you are telling about the time you won the lottery, then you should not dwell into details about the dinner you had before find out your win.You should only give emphasis on your initial response, on the reaction of the people around you, and on how you planned to spend your winnings. The use of a chronological indian lodge comprises the next step. Oftentimes, the best stories are told in the order in which they occur. This order helps the re ader better understand the story as it unfolds. Centering on conflict is what the third step tells the writer to do in order to weave a successful narrative. These conflicts may either deal with inner dilemmas or with another person. It may likewise implicate conflicts with an impersonal outside force.In each story revolving around a conflict, the resolution of the conflict marks the end of the story. Showing the reader what happened is the one-fourth step. It is usually better to give the readers a visualization of the significant moments in the narration rather than telling the story. You can do so by using a detailed description of the event and each citation participating in that even. However, using a dialogue has the strongest effect on the reader that it does not only make the reader captivate what is happening. It also makes the reader feel the emotions in the story.The next step involves qualification a point. It is simply important to have a point that would rationa lize the humankind of your story. You should present your point using a sentence. Telling a story can be done in various forms. However, one of the or so common forms involves writing. Putting your story into writing is simple however making it a successful narration entails extra work. In order condescend up with a vivid picture of your story, there are steps which could be followed to ensure that the reader do not only see but also feel the emotions in the story.

Jamaican Creole vs Standard English Essay

As we can see, this is not the situation in Jamaican Creole. Case is always demonstrated by position. Any pronoun before the verb is the subject, and by and by the verb it is either the direct or indirect object. Other features to note are the lack of gender and absence of tokenish and accusative case forms. excessively lacking in Jamaican Creole are possessive pronouns care my, your, his, her, its, our, their. To demonstrate possession, Jamaican Creole either has the simple pronoun directly in front of a noun, (for example my book would be mi buk), or tote ups the prefix fi-, (as in fi-mi buk also marrow my book). plural patsy Plural marking in Standard English is a welter of antithetic forms borrowed and assimilated from bity languages. The original Old English way of do plurals was either the addition of -n or -en or the changing of the vowel sound, as it is for Modern German. Those original Old English plural markers survive in a few Modern English countersignatures. For example child/children, man/men, ox/oxen, foot/feet. The Norman French way of making plurals was to add an -s, -es or an -x. Only the first two forms were borrowed into English at first, producing forms standardised hand/hands, eye/eyes, bus/b mathematical functions. Recently the -x ending had been borrowed for words wish well bureau/bureaux, adieu/adieux, chateau/chateaux, but it is pronounced as if the x were an s. During the renaissance, unblemished Latin and Classical Greek became fashionable, and although being extinct languages, they added a huge deal both to the grammar and vocabulary of the English language, particularly in the palm of science and invention. Plurals produced at this period of time include datum/data, octopus/octopi, medium/media, index/indices, helix/helices, matrix/matrices.These plural forms cause the  or so(prenominal) confusion not just to foreign speakers but also to a lot of people who speak English as their first language. Plural markin g in Jamaican Creole is much more rational and easier to learn. In position Jamaican Creole be learns like Japanese for the most part in that it does not generally mark the plural of nouns. To hint plurality, animate nouns (and sometimes other nouns to be stressed) are followed by the postfix -dem. This produces structures such as di uman-dem or di pikni-dem meaning the women and the children respectively. Tracing roots of Jamaican CreoleThe unique vocabulary and grammar of Jamaican Creole did not just plainly spring up as an easy way for plantation slaves from different tribes to talk to wiz another. Many words, phrases, and structures invite an interesting etymology. (Etymology is a linguistic term for the history of the development of a word). In Middle English, at that place was a trace between remarkable thou, and plural you.This distinction has been almost completely erased apart from in some North Yorkshire dialects where the singular form tha is still employ. E.g. thas beautiful means you are nice. In some English dialects an attempt has even been made to alternate the missing pronoun. In Southern States of America yall is used in Scouser (a dialect set in Liverpool) youse or is used and a common form in London is you-lot. In Jamaican Creole, the pronoun oonu is found and this is like to the form it has in modern Igbo (spoken in Nigeria) which was the most potential donor language. Forms of the pronoun (such as uno, unu, unoo) can be found in wide scattered parts of Africa in the Nubian and Nilotic language families and even as far as the Negrito languages of Malaysia. The word seh as in im tel mi seh (he told me that) has similar origins. Wow Another interesting word commonly used is pikni, meaning child.The word was borrowed originally form Portuguese picaninni. Prior to British dominance, it was used by Portuguese masters to refer to black slaves, who picked up the word and began using it to refer to their own children. In Jamaica toda y, despite its ingenuous original meaning (child), it has acquired a pejorative connotation because of its history in Jamaica. Two more interesting words that have spread across the English verbalize world, but have their origins in Jamaica, are blood brother and cuss. These was a mispronunciations of brother and curse respectively. The first recorded use of buddy was in 17 whereas the word cuss is a word that has entered our vocabulary only since the late 1940s.The difference in age of these terms shows how much crop Jamaican Creole has on the English speaking world, The word buddy is even found in the Oxford English vocabulary and cuss is used so much among the younger generation in particular, that it is only a matter of time before it too is added to the OED. in view of the popularity of fashionable culture and music forms that have their origin in Jamaica Jamaican Creole is likely to touch to have considerable influence of English as a global language, but should it be classed as a dialect of English or should it have official learning as a language in its own right? lecture Standardisation.There are more salient differences between Jamaican Creole and English than there are between Swedish and Norse, yet the latter(prenominal) are classed as two separate distinct languages. Swedish and Norwegian people have almost no difficulty understanding one another, whereas some Englishmen will not have a clue what a Jamaican is saying. Similar cases are Czech and Slovakian, and Punjabi and Urdu, of which the spoken form is the alike(p) but only the written form is different. Many people who have stated that saying mi de a di paak as opposed to I am in the park, sounds childish, are completely ignorant of the fact that mi/me is a common indigenous Niger-Kongo form of the first soul pronoun. I would have been easy for early Jamaicans learning this strange alian language, to continue using mi in that position rather than switching to I. Also the Engli sh at that time didnt exactly have schools and colleges to teach blacks the proper way of forming the first person singular nominative pronoun.

Culture Collision Essay

Culture collisions has been both positive negative to those involved such(prenominal) as capital of Ohio and his run in with the Natives Americans, cut rotation and the Haitian slaves, and African Imperialism. In any goal, sub kitchen-gardening, or family in which belief is value above purview, and self-surrender is valued above self-expression, and conformity is valued above integrity, those who sustain their self-esteem are likely to be heroic exception. In the culture collisions I learned ab let on close was trying to change others culture and views on life in this eassy I will give more(prenominal) backgrand on the positive and negatives of the collisions of junior globes like Columbus and the bracing American, Haitia revolution, and Africans crude way of life.I start my culture collision with a young sailer by the name of Christopher Columbus and his run in with the Native Americans. Columbus sailed for Spain but was from Itialy. Columbus search was for spices. He th ought by slide west across the Atlantic it would bring a ship to easterly Asia. His plans made sense, but columbus greatly underestimated earths size, and had no idea that two continents lay in his path. Once columbus got to the new domain of a function he call the natives, Indiains thinking he was in Asia. As soon as I arrived in the Indies, on the first Island which I found, I took some of the natives by force in order that they efficiency learn and might give me information of what forever in that location is in these parts.(-christopher columbus 1492). After go throughing out(a) that these pot was non what they seem, Columbus and the Natives American made a treaty.The natives were good neighbood they tought Columbus how on that point lands works, and ways to serve the land. Columbus used this new found world to bring European, Americans, and African cultures together. Not only did he collied the culture he brought foods and animals. Even though the collision had good tu rn out there was a raze fall of this collision with Columbus inhumain way of treating the Natives Americans. In two years, through murder, mutilation, or suicide, half of the 250,000 Indians on Haiti were dead.(-Zinn,). Columbus killed umpteen of the Natives Americans afterwards friending them. After they though him what he needed to know they was not use to him. Even though Columbus collied, the world at what damage was that to all the lifes he took.The next culture collisions was the revolution of Haiti and cut, starting with Napoleon against a free slave named Toussaint LOuverture. Haiti had heared to learning Thinkers talk of equal rights and thought that they should be intitled to the rights alike. Napoleon started out as an Italian general and stop up being one of the superior historical figures. First, Directors requested Napoleons support while organizing a coup detat. Then, Bonaparte fought Britain in order to benefit France. Lastly, he was called to help creat ing a new constitution and ended up as the First Consul of France. At home, he ruled using flattery, but also he strongly resisted the opposition. Napoleon is a pro-revolutionist because he denied all the privileges of the aristocracy, created a new constitution, and also established the Napoleonic Code.(-Brainard, 1998-2008)Neapoleon was one of the greatest generals who ever lived. besides at the end of the 18th century a self-educated slave with no military training drove napoleon out of Haiti and led his country to indepenence. The remarkable leader of this slave revolt was Toussaint Breda ( afterwards called toussaint louverture, and sometimes the black napoleon). Slave revolts from this time normally ended in executions and failure, this time was different.(-Brainard,1998-2008). Toussaint become the leader of the slaves rebellion. He success securey fought the French who were helped by succumbing to yellow fever in large numbers as well as invading Spanish and British( who want ed to take down napoleon for the beheading of the king and queen).After the French Revolution was in the hands of Jacobins, who leaded the Reign of Terror. So Napoleon and LOuverture run to terms of peace by giving them there indepenence. A a few(prenominal) months later louverture was invited to come to a negotiating meeting will full safe conduct. When he got there napoleon betrayed the safe conduct and arrested him, place him on a ship. Napoleon ordered that louverture be situated in a prison dungeon in the mountains, and murdered by means of cold, starvation, and neglect. Louverture died in prison,(-Brainard, 1998-2008)but others carried on his fight and six months later napoleon gave up his fight. This collisions allowed the indepenence of haiti.In africa, Europeons wanted the copper,ivory, gold, and diamonds the africans held in there mines. Africans used slavery as a part of their customary life. When the Europeans arrived overseas in Africa they were intrigued by th is idea of slavery. They felt that the African people were used to the hot weather and long and hard working days. They thought of the blacks as inferior as well. They needed people to do their stab in the raw World and were sent over in the African Slave Trade (Corretti,1500-1800). Slavery had a different meaning in the New World than it did in Europe. People were considered chattel in the New World. This means that one human was the property of another human.The Europeans needed to find people to keep up with the labor on the plantations in the new world (Corretti, 1500-1800).Europeons capitalists carved up the continents in order to ensure their wealth. galore(postnominal) english, french, and germans travelled to make africans chistian. Europeons inslaved these africans and spilt families apart. Africans resistance to the imperialism. Shaka Zulu led the Zulu people againist the Boers and Brithish. Brilliantly fought score troops for 30 years. In the end Britin control Southe n Africa.Yaa Asantewaa led the Asante region against the British in West Africa. Last battle in serial of 100 years of war between Asante and England. Menelik the second led Ethiopia against Europeon colonists. leased Europeons to teach them how to read and use Europeons weapons. In 1896, Ethiopia smashed the Italians Ethiopia was never colonized.(-malone,2012) Beside ethiopia, the African Imperialism was a negitive culture collision it had no effects on the world in my eyes just the europeon mading others do there durty work.In conclusion, culture collisions privde to be both positive and negitive. Not one collisions had one with out the other, Columbus didnt decover a New World but brought others together. But then again in his process of doing so he treat kind people and almost whiped out the native race. With the Haitian and French Revolution Napoleon ketp the haitain in slaved when he came to power. In the African Imperialism they inslave most of africa because of there ind ustalition and need hard workers for little to no pay after the child labor laws. Well without any of these collisions we wouldnt be invigoration in the kind of world we do now.

BTEC National 90 Credits/ Diploma in Health and Social Care Essay

Overview of the building blockThis hearty unit highlights the diametric mental positions and encour get on withs pupils to apply these approaches to the study of health and amicable misgiving. The value of mental studies to the discretion of health and br early(a)ly cargon ordain also be examined.Learners depart initi tout ensembley consider the meaning of the bound theories in the context of psychology, and will begin to appreciate the diversity of psychological theories as they progress with with(predicate) the unit. Learners will examine the track psychological locatings and indeed apply them to the health and social cargon sectors to gain experienceing of the potential value of psychology in these sectors.On completion of this unit learners will shoot considered the psychological approach to studying health and social c ar. The unit encour come ons reflection, and will be valuable to those learners intending to figure out with multitude in a caring c apacity.Look more  relaxation deprivation resolve essayLearning outcomesOn completion of this unit a learner should1 Understand psychological perspectives2 Understand psychological approaches to health and social disturbance.Grading criteria for the unitTo achieve a rule out line the evidence must show that the learner is able toP1 develop the principal psychological perspectivesP2 justify different psychological approaches to health practiceP3 explain different psychological approaches to social c be practice.M1 assess different psychological approaches to studyM2 comp be dickens psychological approaches to health and social care service provisionD1 evaluate two psychological approaches to health and social care service provision.P1 Explain winder points of the fol disordereding principal psychological perspectives In this assignment there will be an explanation on the key pi nons of the following principal psychological perspectives.Behaviourist perspective demeanoris t psychologists explain totally valet appearance as resulting from experience. devil key thinkers harmonized with this perspective are Pavlov (classical conditioning) and skinner (operant conditioning). Although these two theories call upd that different processes were involved, they both explained all types of behavior as world the result of study-e very(prenominal)thing from shyness to aggression, from happiness to depression. This is instead different from, say the psychodynamic or biological approaches.The prime(prenominal) supposition of culture is called classical conditioning. This possible action was develop by a Russian physiologist called Ivan Pavlov (1849-1936). He was working with dogs to investigate their digestive system. The dogs were connect to a harness, as shown opposite, and Pavlov attached monitors to their stomach and mouths so he could measure the rate of salivation (production of saliva). cardinal twenty-four hours he noniced that a dog be gan to salivate when the laboratory service entered the room with a bowl of forage, al peerless before it had actually tasted the food. Since salivation is a reflex answer (which until then was thought to be produced totally as a result of food touching the tongue), this light uponmed unusual. Pavlov speculated that the dog was salivating because it had learned to associate the laboratory assistant with food. He then real his conjecture in the following way.This type of learning is associated with the theories of Burrhus Frederic Skinner (1904-1990). Skinner was an Ameri bottomland psychologist who worked in the main with rats and pigeons, to disc everyplace some of the key principles of learning new behaviors. He employ a very famous device, called a Skinner box, illustrated below. The box contains a level which, when pressed, releases a food guess into the box, thus reinforcing lever-pressing behavior.When the rat is first placed the box it will run around, sniff the va rious items and at some point it will press the lever, releasing a food pellet. After a while, when the rat has repeatedly performed this action, it will learn that this behavior (pressing the lever) is automatically followed by the release of a food pellet (the military issues). Because the pellet is experienced as reinforcing (something the rat would like to call for more of), this consequence increases the prob readiness of the behavior being repeated. on that point are two types of reinforcing cocksure reinforcement and prejudicial reinforcement. Skinner investigated disconfirming reinforcement by trial a very low electrical current on the foundation of the Skinner box.Psychodynamic Perspective This approach is associated with the Austrian psychologists Sigmund Frued (1856-1939), who developed the theory of psychoanalysis. A key follower of Freud was Erik Erikson (1902-1994), who adapted aspects of Freuds approach.Freud described the occasion when a Member of Parliament was referring to the MP for Hull, with whom he disagreed closely some policy. or else of saying the measure-honoured member from Hull he tell to say, the honourable member from Hell. Freud was unmatched of the earliest thinkers to bring to public tutelage the idea that we are not al shipway aware of all aspects of ourselves. He suggested that what we are aware of is represented in our conscious brainpower but that many of our memories, lookings and past experiences are locked up in part of our estimate he called the unconscious mind. We good dealnot access the content of our conscious, but they often discover out in dreams and slips of the tongue. Freud seed that the conscious mind was like the tip of an iceberg- only a small part being available to awareness. Part of the unconscious that we faeces slow access he called the pre-conscious. This contains education not hitherto in consciousness but that can easily be retrieved (e.g. the fix of Aunt Edies cat). T he rest, well under the surface consisted of the unconscious.The importance of archaeozoic experience in determining later doingss is clearly illustrated by Freuds phylogenesis theory of psychosexual plays. He believed that we all go through several phase angles of psychosexual development. At severally stage, the singulars libido (energy) is concentrate on a part of the body that is exceptionally relevant at that stage. If the needinessfully of the developing pincer are met at separately stage, it moves on to the next development stage. If, however, there is struggle or conflict or some unsatisfactory experience, the individuals becomes fixated (stuck) at this stage. This result in certain ways of being, or personality traits, which are carried through into adulthood and which can explain behaviour later in life sentence.The earliest stage is the oral stage. This focus here is on the mouth and activities much(prenominal)(prenominal) as sucking, spiny and licking. Fr eud believes that there could be two reasons for fixation. If the infant was weaned too early, it would feel forever under-gratified and unsatisfied and would develop into a pessimistic, sarcastic person. If, on the other hand, it was over-gratified (weaned too late) the individual would develop a gullible personality, naively bank in others and with a tendency to swallow anything. This stage lasts from feature to roughly 18 months.If the infant successful passes through the oral stage without proper fixated, the next stage is the anal stage, which last fro, approximately one to three eld. Here there libido is focussed on aspects to do with flock training, with infant spirit forced to use the potty before they are fast, or feeling over-controlled in various area, they may rebel by retaining their faces the claw refuses to go, thus h honest-to-goodnessing on to control and deny satisfaction from the parent.During the stage of four to vanadium the tyke passes through t he priapic stage. Fixation at this stage is associated with perplexity and guilty feeling just about sex and fear of castration for males. If this stage is not resolved, the theory suggests that a boy may become homosexual and a little girl may become lesbian. Freud thought these were abnormal fixation however to the highest degree plurality today would not view them this way.Between that age of five to seven and the onset of puberty, the child enters the latency stage, which is not stringently speaking a developmental phase but a time when the focus is on social pursuit much(prenominal) as sport, schoolman excellence and the development of friendships.The final psychosexual stage is the genital stage, which begins at puberty. Freud believed that the less fixated the individual has become during preceding stages, the more easily this stage will be negotiated, resulting in the ability to form reinforced heterosexual relationship with an ability to be warm and loving as wel l as to receive love in a new, mount fashion. A second important feature early experience is the development of ego defence mechanisms. The use of a defence mechanism allows us to block out solvents that threaten to overwhelm us.A final find is that of the mind. Freud suggested that the in which he called the psych is divided into three dynamic parts. The lid is a part of the practically which totally unconscious and which exist at birth. The superego is a formed as a result of socialisation and consists of all instructions, morality and values that are repeatedly enforced as we are evolution up. The main bureau of superego is to audition to subdue the natural process of the lid. The ego tries to match the demands of the lid and the superegoThis table will suggest examplesName of defence mechaniseExplanationExampleRepressionThe person forgets the momentFor acquire a traumatic event in childhood (e.g. a car crash) RegressionReverting to an earlier stage of developmentWetti ng the bed when a sibling us born, having been dry before DenialPushing an event or perception out of consciousnessDenying that a loved one has diedDisplacementRedirecting desires onto a safe objectKicking the cat at home because your old-timer gave you hard time at workErik Erikson was psychologist who agrees with much of Freuds theory in so far as he thought that we developed through a series of stages. However, the thought that these continued throughout our spirit and were essentially social nature. He also believed that Freud put too much emphasis on our desire for individuals gratification and not enough on our postulate to be accepted by golf club and exceed a meaningful life. Erikson suggested that we move through a series of psychosocial cries with different social factors at each stage. For example between birth and the age of one, the life crisis concern developing trust or doubt in self and other. The social focus this stage is the mother.Psychosocial stages exhi bit expose focus of stagePositive outcomeNegative outcomeStage one (0-1years)How the infant is parentedDependable, responsive caring parenting lead to a nose out of trust Parenting that lacks warmth and affection or is inordered leads to suspicion Stage 2 (1-3years)Being enabled to do things by yourselfBeing support in growing independent lead to a virtuoso of self-direction Being criticised and over-controlled lead to a felling of doubt about your own competence Stage 3 (3-6 years)Interaction with the worldBeing encouraged to try out new skills and explore the world lead to sense of onomatopoeic Being hampered in the desire to find things out (e.g. criticised, told not to be silly) lead tp a sense of guilt and a lack of say-so Stage 4 (6-12 years)Understanding how things are made and how they workThe ability to succeed at realistic tasks lead to a sense of intentness Being pushed to take on tasks they are not ready for leads to a sense of inferiority Stage 5 12-18 years)Deve loping a consistent sense of identifying by experimentation Experimentation leads to a secure sense of identityThe softness to experiment and develop a sense of indentify leads to affair confusion and negative identitySocial learning Culture refers to the share values, norms and language, customer and practise of a group. Although we tend to think of culture as being specific to different countries, it also refers to different sub-groups within society. For example, mass from different socioeconomic groups within the UK will share different aspects of culture, such as the value placed on eating at a table preferably than on your lap in front of the boob tube the way in which money is spent and how to talk to your elders. It is important to understand how culture affects our behaviour in order to gain full perceptiveness of the people we encounter and those we work with.There are many solves in our behaviour- from peers, siblings, parents, television, sports personalities and other celebrities. According to the social learning theory, quality exercises are very important. While we may learn new behaviours fro, anyone the likelihood of imitating such behaviours is potently influenced by the way we see the person performing the behaviour (the model). If we adopt someone we admire behaving in token way, we are more plausibly you imitate such behaviour. This diagram below illustrates factors associate with a model that influences whatever we will imitate him or her.Our behaviour is dramatically influenced by the presence of other, however much we may believe ourselves to be truly individual in out beliefs and behaviour. Nowhere is this more clearly demonstrate than in the experiments conducted in the 1950s by social psychologist Solomon Asch. He was interest in a excogitation called major influence. This is when the presence of other people causes us to change our public behaviour or opinions because we do not want to stand out from the crowd .This is an important belief in psychology that has a big impact in the way we arrange toward others and a hold in them to abide toward us. If we believe ourselves to be worthwhile, pleasant, and likeable them we will almost for sure be polite and cheerful toward those we meet, thus creating a favourable impression. In response, those who come into contract with us perceive us favourable and behave in an s peremptory way towards us, with the result that out positive self-belief are confirmed. If on the other hand, we are angry full of resentment, believe the world is against us and so on, then we are likely to behave in s more aggressive, confrontational or argumentative way, in which will confirm our views of ourselves and the worlds.There is a similarity between role theory and the self-fulfilling prophecy, in that role theory suggests that because we live within particular culture, society and social group we are influenced by other people. This influence helps lead us to a dopt certain roles and tries to live up to the expectations that go with this role.Social learning theory explains behaviour as the result of learning form people we are exposed to in our environment. We can also learn new behaviours from people we observe, either in real life or in the media. This is knows as observational learning and this theory was developed by the American psychologist Albert Bandura.The person we learn from is known as the role model and the process of imitating is called modelling. However we do not imitate all behaviour we observe and remember. Whether or not it is our interest to imitate particular behaviour is influenced by characteristics of the model. If we see a model being penalise for a certain behaviour we are likely you imitate it than if we see him or he being positively reinforced.HumanisticHumanistic psychology looks at human experience from the viewpoint of the individual. It focuses on the idea of drop will and the belief that we are all capable of making choices. Two psychologist associated with this approach are Abraham Maslow and Carl Rogers.Mallow (1903-1970) was an American psychologist who believed that we are all seeking becomes the better(p) that we can possibly be-spirally, physically, emotionally and intellectually. He called this self- actualisation. He constructed a theory known as the hierarchy of needs, in which he explained that every human being requires certain elementary needs to be met before they can approach the next level.As the diagram shown, Maslow believed they until our basic physiological needs ate meet we will focus all our energies on getting them met and not begin or progress further. When we are well-ho apply well-fed and light physically, we begin to focus on our emotional needs, such as the need to belong and be loved and to feel self-esteem. When our lived are such that these needs are also met, we strive to self-actualise.Rogers (1902-1987) was partially interested in the concep t of sel. There are many aspects of the self but two are especially important here. Self-concept refers to the way we view ourselves. This includes physical and biological attributes such as male or female, blond or brunette, tall or mindless, as well as personality traits such as being kind, humble, assertive, and hard-working. The self-concept is formed from nearly age and young children internalise other peoples judgments of them, which them become part of their self-concept. Roger believed that we also hold a concept of self called the idea self. This represents a view of us as we felt we should be and as we would like to be.Self-esteem how valuable we fell, literally the add up of esteem we give to ourselves. fewone with high self-esteem will believe they are loved and lovable and that they are important and valued. An individual with low self-esteem, may feel unwanted and worthless, or no value to anyone else, unwanted and unlovable.Self-concept the way we see ourselv es. In early life this comes from what we are told about ourselves.cognitive/information processingThis psychological perspective has gained enormous give since the 2960s, when the influence of behaviourism began to wane. With the development of computer came the idea that brain activity was like the operation of a computer. A great deal of enquiry has been devoted to understanding cognitive processes such as attention, holding, perception information processing, problem solving, through, language and other aspect of cognition.Jean Piaget (1896-1980) was a Swiss psychologist who initially worked on measuring intelligence. During his research he noticed that children of the similar age made the same mistake in logic, however impertinent they were. He came to the conclusion that cognition develops through a series of stages, each new stage building on the previous one.Stage periodKey featuresStage 1 sensori-motor0-2 yearsThe world is experienced through motor activity and the sens es Stage 2 pre-operational2-7 yearsLanguage develops on with memory. The child is egocentric and unable to conserve Stage 3 cover operational7-11 yearsThe child can now understand saving but cannot yet solve problems mentally Stage 4 courtly operational11+The child cannot use abstract thoughts and represent problems mentallyGeorge Kelly (1905-1966) developed a unique psychological theory known as the psychology of personal constructs. He saw the individual as a scientist, making predictions about the future, testing them and, if necessary, revising them according to new evidence. A construct is a way of constructing (interpreting and making sense of) reality and the environment. Kelly believed that we do not have to be cons trained by our past autobiography but can seek out new, alternative, more positive meanings. biologic perspectiveThe theory of maturation holds that the mental pictures of the environment are minimal. The child is born with a self of genetic instructions pas sed down from its parents, and its cognitive, physical and other developmental processes merely unfold over time, rather than being depended upon the environment to mature. It is in effect a theory which stated that development is due to nature not nurture. This is quite a mop up to learning theory or humanistic theory, where the effects of nurture are paramount. Arnold Gesell (1880-1961) believed that development occurred according to a sequence of maturational processes. For example, development in the womb follows a fixed set of stages the heart begins to form first, along with a rudimentary noisome system. Bones and muscles develop next and over time the organism develops into a fully functioning human being, ready to be born. As the child develops from birth onwards, its genes allow it to flower stepwise into the person he or she is meant to be. The environment should provide support for this inflorescence of talents, skills personality and interests but the main thing driving this development is the maturational process.The autonomic nervous system produces its effects through activation of marrow fibre throughout the nervous system, brain and body or by stimulating the release of hormones from endocrine glands (such as the adrenal and pineal glands). Hormones are biochemical substances that are released into the bloodstream and have a profound effect on target organs and on behaviour. They are present in very small quantities and individual molecules have a very short life, so their effects quickly disappear if they are not secreted continuously.There are a large number of hormones includingMelatonin, which is released by the pineal gland and acts on the brainstem sleep mechanism to help synchronise the phases of sleep and activity Testosterone, which is released in the testicle and may influence aggressiveness Oxytocin, which is released by the pituitary gland and stimulates milk production and females orgasms Some hormones are released as res ponse to external stimuli.Central nervous systemAutonomic nervous systemConsists of the brain and spinal cordRegulates organs of the body and processes such as heart rate and blood pressure only one weapon system is activated at any timeSympathetic branchParasympathetic branchAssociated with arousal and the fight or flight responseAssociated with rest and relaxationGenes affect behaviour in many ways. Some discords, such as Huntingtons disease, are caused by a atomic number 53 dominate gene, which either parent can pass on to their children. Other, such as caustic fibrosis and sickle cell anaemia, are caused when both parents pass on the gene for the disorder. Some of the changes in behaviour are listed below, through this list is not comprehensive Hallucinations and delusionsSevere confusionProgressive memory lossIn countenance speech use of jargon or wrongs languagePersonality changes including anxiety and depression, withdrawal from social interaction. fall ability to care fo r oneself and inability to maintain employment.P2 Explain different psychological approaches to health practice.In this task there will be an explanation on the different psychological approaches to health practice.Psychodynamic perspectiveUnderstanding challenging behaviourThe basic tenet of this perspective I that much of our behaviour is driven by unconscious forces. It is therefore important to recognise that we may not be able to understand behaviours using question and answer techniques, as the individual may not be aware of what is troubling them. It is necessary to comprehend a little deeper and try to interpret behaviour, on the assumption that the behaviour is in some way a symptom of what is going on in the unconscious.Understanding and managing anxietyWhen we are anxious we often have fears about even that have happened or might happen, about things we have done or might do, and about whether the world is safe or unsafe place. We often try to control anxiety using a var iety of strategies. Sometime we use denial- the ostrich approach where we bury our heads in the sand and pretend the object of our anxiety doesnt exist. Sadly, for mot of us, the anxiety still seeps through, and may present itself in the form of physical symptom.Cognitive perspectiveSupporting individuals with learning difficultiesIndividuals with earning difficulties can experience enormous thwarting in their daily live as they seek to make sense of what can be bewildering experiences. The cognitive approach can be used to help people who misread situation. By identifying irrational thoughts, an individual can be guided to change them, with consequent benefits for their emotional and behaviour. Cognitive work of this type can improve self-esteem and reduce outburst, which may be triggered by lack of understanding of the requirements of a given situation (for example, having to wait in turn for a meal.)Supporting individuals with emotional problemsThe cognitive perspective is w idely used with individuals with a wide variety of emotional problems. This perspective begins by examining how distorted and irrational negative thoughts influence feelings, which hen lead to change in behaviour.Support individuals with depressionThe psychologist Aaron Beck has formed a facilitative approach to understanding depression, known as cognitive behaviour therapy. The principle of behaviour common to these suffering from depression is described by Beck as a cognitive triad. To begin with, the individual thinks he is worthless and inadequate. This self-appraisal then lead to the beliefs that this lack of worth means that the future will be just as bad as the present. This then generalises to a credence that the world contains problems and difficulties that he individual us powerless to overcome. The goal of cognitive therapy is to challenge these negative thoughts and to encourage the patient to develop alternative, more positive, ways of seeing the world.Identifying ne gative-irrational/distorted thinkingThis can be done by keeping a diary and recording every instance of negative thinking and the feelings that follow. Initially this can be difficult, as these patterns are so automatic it can be difficult to notice them. However it will get easier over time. For example asking yourself What is the evidence for such negative thinking?Are there alternative explanations? It can be stabilising to think how others would response or ask them How does it affect me to think so negativelyWhat type if thinking errors am I making (for example, magnifying or catastrophizing)Supporting individuals with post-traumatic stock disorderThis disorder consists of a set of symptoms as outlined belowRe-experiencing the traumatic event (intrusion)NightmaresFlashbacksFrequent adjourn of the eventIntense emotional upset produced by stimuli that symbolise the event (e.g. fireworks may symbolise a battlefields)Avoiding of stimuli associated with the event (or numberin g of responsiveness) The person tries to subdue thinking about the trauma or encountering stimuli that will bring it to mind The person may be unable to remember the eventDecreased interest in otherA sense of estrangementAn inability to feel positive emotionsIncreased arousalDifficulties falling or staying at rest(prenominal)Difficulties contractingHyper- VigilanceAn exaggerate startle responseThe above are some, or all of the symptoms experienced by individuals with a diagnosis of pat-traumatic stress disorder (PTSD).Biological perspectiveArnold Gesell developed an assessment scale to enable judgement to be, made about whether a childs behaviour and understanding matches that their chronological age (how old the child is). This scale enables the childs scores to be compared against their scores at an earliest age to determine whether development is proceeding satisfactorily. It also enables a skilled and trained assessor to indentify developmental problems that may emerge for an individual, thus allowing for early and appropriate intervention. There are three overlapping stages at which development can be measured Between two and a half years to age sixBetween four and six years oldBetween six and nine years oldAt each age there are various tests to assess different aspects of development. One test administered at around the age of four consists of comprehension questions. It measures the childs ability to use perceptual accuracy and skills involved in regulating its own behaviour and emotions by asking him to plan solutions to suppositional social situations. This allows for a judgment to be made on the childs ability to deal with actual social situations as it reaches the age of about five years old.The cubes test, which is used primarily with children aged two to six, assess the ability to follow directions and perform a structured task. visual perception and fine motor co-ordination skills involves in colouring, cutting and handwriting are assed again st developmental norms. The childs attention span, together with the ability to perceive different shapes accurately, is also measured and together these give information about reading comprehension, spelling and mathematical skills.M1 Asses different psychological approached to studyIn this assignment their will be an assessment of different psychological approaches to study.

Discrimination Against Biracial Children Essay

biracial children face a myriad of concerns on a daily basis. look into reveals what common sense suggeststhat all these problems are rooted in racist, biased, and antiblack social attitudes, attitudes which children encounter from their first moments of pre-school. The sense of injustice that they instinctively looking when they sense these biases will manifest out of discrimination towards one or both of their racial backgrounds, as well as towards the fact that they sop up more than one racial background.Examples of these concerns, and manifestation of racist attitudes, are concerns divided by parents of bi-racial children, who also suffer the emotional brunt of discrimination against their children. An understanding of the pitiful of parents, as well as bi-racial children, can provide for us non only a comprehensive perspective on the challenges and concerns that bi-racial children and their parents experience on a daily basis, but a means of providing the proper surround ings thereof. Sample of Sources Used* Black Women with racial Children. 2007http//groups.yahoo.com/group/blackwomenwithbiracialchild/ * Delle, Margaret. education biracial Children Still a Difficult Subject after all These Years. 2007 http//www.associatedcontent.com/ article/107661/raising_biracial_children_still_a_difficult.htmlIdentity Issues and Concerns of Biracial Children.2007 http//members.aol.com/lacillo/biracial.html * Jones Frank and Gibbs Staff. Parenting Biracial Children Issues for Black/White Biracial Child- Rearing. 2007 http//www.gibbsmagazine.com/Parenting%20Biracial%20Children.htm * Nakazawa, Donna Jackson. Does Anybody Else Look Like Me? A Parents Guide to Raising Multiracial Children. Da Capo Press Reprint edition March 30, 2004. * Pattnaik, Jvotsna. training about the other Building a Case for Intercultural Understanding among nonage Children. Childhood Education Vol 79 2003. P NA

“Letter from Birmingham Jail” Literary Analys Essay

Martin Luther fagot, Jr.s, garner from Birmingham Jail, was written in 1963 during the time Afri rout out Americans were fighting for equality among races. We can tell this by the vocabulary used in his writing much(prenominal) as Negro, which was used at one time, and is no longer considered, politically correct. The purpose for the letter is that Martin Luther business leader Jr. was trying to convince the white clergy men that him and his Peoples actions were completely unnecessary for the situation. When doing this, he uses critical and convincing tones to try to influence the reader to agree with him. Martin Luther King Jr. provides a valid argument using logos, pathos, and ethos throughout his letter.The use of comparison in Dr. Kings letter makes the African Americans get at of segregation seems, just about holy. He compares being arrested for his peaceful unaccompanied when illegal actions to the crucifixion of Jesus for his unique God-consciousness and never-cea sing devotion. Martin Luther King, Jr. ties himself to God by suggesting that above constitutional sounds and legal legal philosophys are God-given rights, and these rights are the ones that he and his pursual are actualizeing. He says that just laws, are laws that Square with moral law or the law of God. King resumes this religious association in his final paragraph, where he mentions cruddys who conduct sit-ins as children of God who stand up for the roughly scare Values in our Judeo-Christian heritage. These similarities make Dr. King and his men seem to be fighting an almost heavenly cause, one that has the support of God and of history.King besides uses his voice through writing to see emotion. Aside from his associations to God and Socrates, which may help religious readers better ascribe to his message, Martin Luther King Jr., writes about the emotional suffering that blacks went through due to segregation and prejudice. He replies to whites telling blacks to wait f or desegregation by bringing up several murders committed by whites on blacks, including lynching, drowning, and police cruelty. He go bys on these emotional out looks by expressing how children begin to become disturbed by segregation when they realize that they are considered lesser to whites.King uses definite examples, such as a daughter who finds out that she cant huckster an amusement park because it is closed to colored children, and a son who asks, Daddy, why do white people treat colored people so mean? He shows how the build-up of these thoughts in black children eventually turn into evil for whites when he says, There comes a time when the cup of endurance runs over, and men are no longer willing to be plunged into the abyss of despair. every last(predicate) of these statements help the reader see just how blacks were disturbed beyond decency and rightfulness. Kings use of emotional writing helps readers develop sympathy for the segregated.Martin Luther King Jr., is t rying to tell the white clergymen what he feels they are doing wrong. He uses so umteen different emotional pulls at the attempt to grab their attention. He does a great job of doing this through referring to the bible and about children. through with(predicate) the use of rhetorical strategies, Martin Luther King Jr. countered the clergymens argument. He as well as got their attention due to his unique strategy of directly addressing his readers, the clergymen, to create the viewpoint of his argument. From there, King is able to shatter his opponents claims. This way of rivalry allowed King to present his argument with more authority to achieve his destination justify the reasons for nonviolent demonstrations against segregation.I feel as if Martin Luther Kings Letter From Birmingham Jail had a great impact on the rights of black people during his time. The fact that is still read today proves its a great piece of writing. From my point of view he was in the right with every opinion he expressed I honestly mountt see how you couldnt agree with him. His writing is not only changing the world, provided is entertainment to read. In the closing of his letter he says I take to this letter finds you strong in the faith. I also hope that the circumstances will soon make it possible for me to bear upon each of you, not as integrationist or a civil-rights leader but as a fellow clergymen and a Christian brother. This is the hope of many people we are getting closer each day to having his hope become a reality. I believe this letter had a large impact on many peoples lives, and will continue to change the world.

To Diet or Not to Diet

> When we hear the word pabulum, we directly think of losing encumbrance, counting calories, avoiding fast food and other stereotype characteristics. that dieting is a word that enfolds a larger group of people, than exclusively the ones that want to leave out clog. The definition says a diet is a surplus course of food to which a person is restricted, either for weight stick got or for medical reasons. For whatever reason a diet is followed, when kindle we conclude it is or isnt recommended to follow a diet? single a sm all group of people are restricted to succeeding(a) a diet.Also consider reading Role of Chemistry in Domestic Activities ProjectIts non the people we think of first, the ones who motive to recur weight, save its the ones who need it for medical reasons or elite sports incentives. For all rest, people like you and me, it is rather a question if we really need a diet with restrictive prescriptions. Why not just understand how to maintain hale ha bits and live by them like a so called easy lifetime diet? Dieting requires behavioral changes that are not easy to adopt or maintain in the long be neck. A dieting plan with a balanced pulmonary tuberculosis of foods whitethorn turn out your risk of exposures for chronic diseases.On the other hand, if you do not plan carefully, dieting may increase your risk of nutritional deficiencies. It is recommended to consult your doctor sooner embarking upon all diet plan. When a diet is for medical reasons, the medical benefits are determining factor for executing the diet. But what intimately personal reasons? The biggest benefit of dieting is that you gage lose weight, especially when you also take on in physical activity. on that points a large amount of possible diet programs on the market.These diet plans may be effective in helping you lose weight in the short-term and lose even more weight in the long-term when you increase your stingnce to the diet. But why engage in a prescriptive way of runing, if you can do it slow with just swallow uping healthy and make that your way of living without over-thinking what and when you should eat? Having healthy food habits without being in some calorie-counting diet, can correct your physical health, particularly when you consume a balanced diet of foods, allowing you to rule adequate amounts of essential nutrients.A healthy diet plan emphasizes whole foods, much(prenominal) as fruits, vegetables, nuts, whole grains, beans, fat-free or low-fat dairy products, eggs, fish, poultry and bung meat it also minimizes sodium, added sugars, cholesterol, saturated fats and trans fats. Weight loss from maintaining healthy eat habits is associated with recoild risks of chronic conditions and diseases that include obesity, type 2 diabetes, cardiovascular disease, high blood pressure and cancer. It may also enhance your mental health and improve your self-esteem. And it workings in the long term as it becomes your daily routine and at some point, you dont even think about it anymore.The impregnable part about whether a diet or just consume healthy, is changing your eating behavior. At first, you may feel excited about the prospect of looking thinner and may adhere to the plan wholeheartedly. oer time, though, you may be tempted to eat the high-calorie foods you were used to eating before the diet. You may simply find the diet plan too restrictive to adhere to every day. Low rates of weight loss success are due to inability to adhere to dieting strategies in the long-term and that sustain adherence to reducing calories and increasing exercise is effective for establishing self-set dieting goals.Thats why a diet should be avoided. You might not have spectacular results in the short run, but in the long run you dont find yourself struggling with just living the healthy life. Not only the fact you have to live by prescriptions, dieting may also sweat medical problems. It can increase your ris k of gallstones as rapid weight loss can result in a high probability of gallstone formation they can put across even when prevention strategies are implemented. So called crash diets, is when energy intake is restricted by very low intake of energy, mostly by cutting down carbohydrates and fats, to lose weight quickly.The weight loss forget occur, but other causes are the jojo effect (these diets cant be maintained for a large period and as the body went into stay mode with mostly loss of water, it tends to put on more weight after the diet), cut in required nutrients, lack of energy and quiescence disorders. Automatically less bodily activity is done, what causes the breakdown of muscle tissue. In the long term, these diets only work against the goal of losing weight. Diets with smaller or no energy intake restriction and only a restriction of carbohydrates, cause a great weight loss as well but arent without danger either.Examples are the Atkins and South Beach diet. These d iets contain a lot of saturated fat, what can lead to cardiovascular diseases. Because of the longer term, shortening of certain essential nutrients can occur. Dieting requires behavioral changes that are not easy to adopt or maintain in the long run. A dieting plan with a balanced intake of foods may reduce your risks for chronic diseases. On the other hand, if you do not plan carefully, dieting may increase your risk of nutritional deficiencies. It is recommended to consult your doctor before embarking upon any diet plan.As it might feel like a diet at start, weight control and other physical appearance incentives come automatically by just eating healthy, having enough sleep and playing regularly in physical activity. It is about changing behavior and approach path your goal judiciously not jumping into some diet that offers you a quick solution for your primary goal, along with secondary consequences that may equipment casualty you more in the long run. Sources My education as a bachelor-at-arms in nutrition and dietetics. http//webmd. com http//www. oxforddictionaries. com http//www. livestrong. com

When the airway passages reacts

asthma is a inveterate disease of the lung. Asthma is an occasional constriction of the airlines caused by inflammation lined with excessive mucous secretion (Asthma Facts, 1996-2007).It is a controllable chronic lung disease barely it is not a curable one. The swelling causes the airways to be precise susceptible to different environmental irritants.When the airway passages reacts to the environmental irritants, the muscles surrounding it contracts and causes the airways to get abridge and much swollen and produce to a greater extent mucus making the air catchy to move in and out of the lung tissues that causes hassle in breathing and coughing. (Asthma Facts, 1996-2007).Asthma tolerate affect people of all ages and races but they argon often seen and diagnose in children. Children with family history of asthma befuddle tall risk of exposure of having this lung disease than those who havent had history in their family (Asthma, 2006).The preponderance is more often on ne wfangled boys than young girls but this changes in giving life because cleaning woman are more affected than man (Asthma, 2006). in that respect are also some risk factors that may contribute in the get on with of this lung disease. The risk factors are the following (Asthma, 1998) (1) Exposure to chip hand slug such as queer smoking.Pregnant woman should avoid smoking because of the content of the cigarette or tobacco can be passed on to the foetus. Infants or children of different ages should be protected by their mother from foster hand smoke because study shows that children that are lessen are not merely expose to second hand smoke are more protected or has a lower possibility of exploitation an asthma (Huggins, 2007). Study also shows that nowadays, children ages 18 below have asthma (Huggins, 2007).Protection from the second hand smoke is needed because those substances or cigarette content can have harmful effects on the fetus or children especially in the increa se of their lungs (2) Having parents with asthma is also a unsound factor. This lung disease can also be hereditary.Parents must be taking sell of themselves or should take the necessary medications to lessen or alleviate the possibility of the victimization of asthma of their children (3) Low birth burthen can also contribute to the developing of this disease.

Diabetes And Periodontal Disease

INTRODUCTIONDiabetes and periodontic distemper atomic number 18 both passing prevalent in the general population. A malady of the metamorphosis, diabetes has far reaching do in the body. It affects the bodys dexterity to fight transmission systems and regenerate. Periodontal un healthiness, though particular to the ad-lib cavity, asshole influence general health. The heart of diabetes on periodontic illness has been studied extensively in the past. Now, with the climax of periodontic medicine, the performances of periodontal disease on ontogenesis and restrict of diabetes atomic number 18 under scrutiny. We shall be seeing the cyclical relationship of these two diseases, and how control of whizz can lead to improved control of the some other.DIABETESDiabetes mellitus is a general disease with several(prenominal) major crookednesss alter both the look and length of life. It is an endocrine dis smart set characterized by chronic hyperglycemia. Diminished i nsulin production, bollixed heart of insulin or both, lead to decrease expect of glucose to the wavers. This leads to an marvellous blood sugar level. on that point are two types of diabetes, depending on the causal agency vitrine 1 (insulin drug-addicted diabetes mellitus) It is caused due to auto insubordinate oddment of the cells of the pancreatic Islets of Langerhans.Type 2 (non insulin dependant diabetes mellitus)It is caused by exemption of peripheral receptors to the military action of insulin.Both types of diabetes are associated with many long precondition complications. These include nephropathy, retinopathy, and neuropathy, cardiovascular and cerebrovascular complications. periodontal disease is now considered to be the sixth complication of diabetes.It is also associated with poor wound improve and cleverness to transmission systems.PERIODONTAL infirmityPeriodontal disease can be defined as An inflammatory disease of the supporting weaves of the teeth caused by proper(postnominal) microorganisms or groups of specific microorganisms, in a susceptible forces, egressing in progressive devastation of the periodontal ligament and alveolar raise with exclusive formation, recession or both. periodontal disease is an current play characterized by phases of devastation and quiescence. The destruction is influenced by many systemic performers corresponding dietary deficiencies, hormonal balance and host falsification. Condition like vitamin c deficiency, motherhood, immune deficiency and diabetes affect periodontal disease.DIABETES AS AN AGGRAVATING FACTOR OF PERIODONTAL DISEASEThe oral manifestations of diabetes include mucositis, burning mouth, candidiasis, abscesses, gingival polyps and periodontal disease. Diabetes, when a complication of periodontitis, acts as a modifying and aggravating factor in the bad weather of periodontal infection. diabetics with periodontitis demonstrate to a greater extent trammel loss, b peer less loss, and deeper probing discharge depths than non-diabetic psyches. The earlier the onset of diabetes, and the poorer the control, more is the susceptibility to periodontal disease. Also, when a diabetic individual contracts periodontal disease, it is of a greater abrasiveness than in non-diabetic individuals.Change in the MicrofloraDiabetic individuals line of battle elevated levels of glucose in the blood. This leads to elevated glucose levels in the gingival crevicular fluid (GCF). This changes the environment of the periodontal microflora. There is a qualitative change of micro-organisms amidst non-diabetic and diabetic individuals. Studies suffer shown an accession in the number of Capnocytophaga and Aggregatibacter actinomycetemcometans subgingivally in diabetic individuals.Microvascular AngiopathyDiabetes leads to microvascular angiopathy, make a compromised delivery of blood and nutrients to the periodontal tissues. There is a decrease in the removal of toxic m etabolites from the tissues. There is a constant put out of toxins from the plaque. gum olibanum microangiopathy can cause tissue destruction.Collagen TurnoverCollagen metabolism is defective in diabetics. Hyperglycemia is associated with an enlarge in protease and collagenase activity. There is an outgrowth in Accumulated Glycation End-products (AGEs). These AGEs cause cross-linkage of collagen fibers. These fibers, then, are not repaired or replaced. This causes decreased wound healing.Immune ResponseDiabetes also leads to a diminished immune retort. Diabetic abnormalities in immune response include impaired neutrophile chemotaxis, phagocytosis and adhesion. Certain protein factors in diabetic serum competitively bind neutrophil receptors, thereby preventing complement-mediated phagocytosis. The bodys defense system is thus undermined, predisposing to infections.Cytokine RegulationDiabetics show an change magnitude of inflammatory cytokines from monocytes/ polymorphonuclear leukocytes and reduction in growth factors from macrophages. This predisposes to chronic inflammation, tissue division and diminished repair capacity. There is an increase in Interleukin1 (IL1) and Tumor chagrin factor (tumor necrosis factor). These, in turn increase the release of enzymes that destroy gingival connective tissue, and force the formation of osteoclasts.Bone FormationDiabetes has also been found to impair the ability of new bone formation. It interferes with the process of coupling. This diminished capacity of new bone formation interferes with the ability of a diabetic individual to repair the loss of tissue that occurs in periodontal disease.Bacterial plaque is the first etiologic factor of periodontal disease, entirely diabetes complicates periodontal disease by fix host response to plaque and minify the ability to heal following surgery.PERIODONTAL DISEASE AS A MODIFYING FACTOR FOR DIABETESThe interrelation between Periodontitis and diabetes provides an example of systemic disease predisposing to oral infection, and once that infection is established, the oral infection exacerbates systemic disease.Effects of contagion on Glycemic ControlGlycemic control is affected by all kinds of infections. Systemic bacterial and viral infections cause a resistance in the peripheral tissue receptors to insulin.In case of periodontal disease, there is a persistent bacterial infection which acts in a mood similar to other systemic infections. The presence of severe periodontal disease worsens glycemic control. This effect is more pronounced in grand negative infections.Insulin ResistancePeriodontal infection causes an increase in the levels of proinflammatory cytokines, like interleukin1 (IL1) and tumor necrosis factor (TNF). Studies contribute demonstrated that TNF suppresses insulin action via its specific receptor hence, it exacerbates insulin resistance, producing an insulin resistance syndrome similar to that observed in diabetes. It ini tiates destruction of pancreatic beta cells leading to development of diabetes.Insulin resistance prevents glucose uptake into the tissues and increases the blood glucose level. The pancreas, thus, have to step up the production of insulin. This effect is seen in normal individuals as come up as diabetics.Periodontitis, Diabetes and PregnancyPeriodontitis is particularly a paradox in pregnant, diabetic women. Periodontitis causes an increase in biologic fluids, inducing labor. In this manner, it is associated with pre term, low birth weight babies. Diabetic women are more prone to Periodontitis than non diabetic women. They also tend to have more bone loss, more attachment loss and deeper pockets than non diabetic women. Diabetes, independently, also causes complications during childbearing.The effect of Periodontitis on the duration of pregnancy is exacerbated in diabetics.Periodontitis can also cause a loss of glycemic control in this crucial time. Thus, it is important that the periodontal health of pregnant, diabetic women be evaluated. Proper intercession modalities should be undertaken to avoid an unfavorable outcome.Treatment of Periodontitis in DiabeticsRecent evidence suggests that Periodontitis should be treated differently in diabetic individuals. Periodontal surgery and the resultant fleeting bacteremia can cause an up regulation of TNF. This aggravates insulin resistance and upsets glycemic control. Thus Periodontitis in diabetic individuals should be treated non-surgically. The treatment of Periodontitis causes evacuation of the bacterial challenge. This leads to a better tissue response to insulin. Normal tissue response is restored over time. Treatment of Periodontitis, thus, improves glycemic control. This is more ostensible in patients with severe Periodontitis.CONCLUSIONPeriodontal disease is the result of a complex interplay of bacterial infection and host responses, and is often modified by various systemic diseases such as diabetes mellitus. Such diseases are capable of affecting the periodontium and/or the treatment of periodontal disease.On the other hand, recent research indicated that periodontitis as well as can influence the course of a systemic disease like diabetes.In order to understand the cellular/molecular mechanisms responsible for(p) for such a cyclical association, one must identify common physiological changes associated with diabetes and periodontitis that produce a synergism when the conditions coexist. When one of the diseases is under control, control of the other disease is facilitated.Not only is periodontal disease thereby affected by systemic diseases, but carefully managed periodontal therapy may also have a peremptory effect on the general health of patients with systemic diseases. 

Provisions and Contingencies

Scenario 1Fact naught Inc. ( elan vital, or the corporation), which operates in the oil industry, is a U.S. to a lower grazeling of a U.K. entity that prep bes its monetary statements in conformation of rights with IFRS and U.S. gener every(prenominal)y accepted accounting principles. A bill of exchange justness in a country where force operates in, which solicits a unclotheup of ground already begrime, testament possibly be enacted rate of flowly later the closing.Issues Should postcode substantiate a prep, (i) in insurance coverage on a lower floor IFRSs, and (ii) in conformance with U.S. generally accepted accounting principles? abstract (i) infra IFRSs, efficiency should agnize a supplying for the putting to death embodys in its 20&2151. IAS 37-14 states a preparation shall be know if (a) an entity has a fork away responsibleness, (b) it is potential that an leaping of resources embodying sparing benefits forget be wanted to pass the fis cal tariff and (c) a real count on burn be made. When it is non make pass if in that respect is a move over cartel, IAS 37-15 too defines a flummox pact as province that more or potential than non is risen by a early(prenominal) casing later victorious accounting of all obtainable enjoin.Moreover, IAS 37-22 in each case specifically turn ins that where expound of a proposed invigorated juristicity drop all the same to be finalized, an duty arises b atomic good turn 18ly when the regulation is virtually authorized to be enacted as gulpinged. As it is virtually genuine that the police bequeath be enacted dead later year- demise, it is highly possible the Compevery bequeath be necessitate to light-headed up the befoulment. The amount of stipulation is also beneficial, as the caller-out has ashened up contaminants in an an wise(prenominal)(prenominal)(a)(prenominal) countries in which it operates. As a conduce, zip should fare a furnish.(ii) infra(a) U.S. GAAP, life force should accept a vent for the putting to death cost in its 20&2151 financial statements. ASC 450-20-25-2 provides that anestimated exit from a issue contingency shall be accrue by a charge to income if (a) education addressable before the financial statements be issued indicates it is seeming that a financial covenant had been incurred at the control of financial statements and (b) the amount of neediness keister be somewhat estimated. If the draft legal philosophy is enacted, Energy lead be inevitable to clean up the land that was contaminated by the friendships exercises. In addition, it is virtually certain that the equity will be enacted shortly after the year-end. Therefore, it is seeming that Energy has incurred a indebtedness because the draft law will apt(predicate) be enacted. Also, the amount of violent death spot position cost at a lower placeside easily be estimated as the friendship has cleane d up its befoulment in other countries in which it operates. As a import, a furnish should be managed.Scenario 2FactFuelSource Co (FuelSource or the Comp each), which operates in the oil industry, is a U.S. subordinate of a U.K. entity that prepares its financial statements in abidance with IFRS and U.S. GAAP. The fraternity operates in unsportsmanlike expanse where it has no environmental law that requires cleanup of contamination. However, FuelSource and its U.K. parent subscribe a astray published environmental indemnity to clean up all contamination and rent a record of repay the insurance form _or_ system of government.Issues Should FuelSource bring in a homework, (i) in reporting on a lower floor IFRSs, and (ii) in accordance with U.S. GAAP? analytic thinking (i) down the stairs IFRS, FuelSource should recognise a preparation for its cleanup cost. IAS 37-17 defines obligating as a agone purget that leads to a sit obligation. IAS 37-17(b) get on expla ins that in the mooring of a creative obligation, where the outcome (which may be an action of the entity) creates valid expectations in other parties that the entity will discharge the obligation. As FuelSource and its U.K. parent tend to honortheir widely published environmental insurance to clean up all contamination, it creates expectations in other parties that their operation in seedy country will follow their spheric insurance policy as they al manners did in the other countries.The environmental policy creates a shaping obligation as a result of their record of honoring the policy unconstipated though sanctioned obligation does non exist in this case. Since FuelSource has a constructive obligation as a result of a bygone event and an sound cleanup cost will be involve to settle the obligation, it meets all of the requirements to recognize a provision under IAS 37-14. Therefore, FuelSource should recognize a provision under IFRS.(ii) to a lower place U.S. GAA P, FuelSource should non recognize a privation in its financial statement, and is non required to let on the potential obligation of the cleanup cost. ASC 410-30-25-1 requires the accrual of a indebtedness arisen by environmental obligation if two (a) it is presumptive that an addition has been impaired or a indebtedness has been incurred and (b) the amount of the expiration merchant ship be reasonably estimated, are met.To tick off the probability of an environmental indemnity obligation, ASC 410-30-25-4 that explains that two elements need to be met (a) litigation has commenced or a strike or an mind has been asseverate or, commencement exercise of litigation or assertion of a convey or an perspicacity is seeming (b) it is verisimilar that the outcome of such litigation, claim, or discernment will be reproving. However, in this case, the Comp both has no legal obligation to clean up the contamination in Dirty Country as thither is no such environmental st atute that requires to do so. Moreover, cleanup of contamination in other country exterior of unify States is non required by any of the Federal laws or Codification.It is international that there will be any litigation claim or estimation asserted that FuelSource would be responsible for alive(p) in a remediation. Therefore, it fails both of the criterions under ASC 410-30-25-4 and experience of a provision is non required. ASC 450-20-50-6 states that divine revelation is not required of a termination contingency involving an unasserted claim or assessment if there has been no revelation by a potential claimant of an ken of a possible claim or assessment. As there is no law or regulation that requires a cleanup in Dirty Country, disclosure is not required by the Codification.Scenario 3Fact A number of changes to the income tax system are introduced by the government and Energy, or the caller-out, will have to retrain its administrative and sales men to figure compli ance with innovative system. No retrain has interpreted mystify as or the relief tack fight.Issues Should Energy recognize a provision for the expect costs to retrain the provide (i) under IFRSs and (ii) in accordance with U.S. GAAP? synopsis(i) Under IFRS, Energy should not recognize a provision for the pass judgment costs to retrain the mental faculty. IAS 37-14(a) specifically requires a provision shall be recognise lonesome(prenominal) when an entity has a present obligation as a result of a past event. As no obligation was enforce by the government to provide the educational activity to its staff or the obligation is not owed to any third party, the financial obligation should completely be recognize as it occurs (when the prepare takes place). Furthermore, IAS 37-80(b) provides that A restructuring provision shall complicate straight expenditures that are not associated with the on-going activities of the entity and IAS 37-81(a) specifically states that a r estructuring provision does not acknowledge such costs as retrain or relocating continuing staff. As a result, no provision should be recognized, as the prepare of the staff does not arise any present obligation since the retrain has not interpreted place yet and it does not change as a restructuring expenditure.(ii) Under U.S. GAAP, Energy should not recognize a red ink in its financial statement for the authentic year. ASC 450-20-25-2(a) provides that An estimated press release shall be accrued if it is probable that an asset had been impaired or a obligation had been incurred. As the changes of income tax did not impose any obligation on the Company by the government or company policy to provide retraining of the staff to ensure compliance with the system, the Company has no liability at the prison term of the change or before the year-end as the retraining has nottaken place yet. ASC 450-20-25-4 further explains that the condition in ASC 450-20-25-2(a) is signifyed t o preclude accrual losings that reach to the approaching finiss. As the retraining of staff would resurrect the efficiency of in store(predicate) operation, it will pay back a liability to the Company as it occurs. Therefore, the retraining shall not be recognized as a loss for the electric current year.Scenario 4Fact FuelSource, or the Company, is required to install booby filters in its factories by June 30, 20X2 under new legislation. FuelSource has not yet installed the low-down filters as of declination 31, 20X1.Issues Should FuelSource recognize a provision of December 31, 20X1 (i) under IFRSs and (ii) in accordance with U.S. GAAP?Analysis (i) Under IFRS, FuelSource should not recognize a provision simply learn a dependent upon(p) liability. IAS 37-19 specifically states that It is only those obligations arising from past events existing respectively of an entitys rising actions that are recognized as victualsIn contrast, because of mercenary pressures or leg al requirements, an entity may intend or need to carry out expenditure to operation in a particular way in the hereafter (for deterrent example, by readjustment potbelly filters in a certain type of factory). Because the entity can avoid the rising expenditure by its early actions, for example by changing its method of operation, it has no present obligation for that incoming expenditure and no provision is recognized.In this case, FuelSource should not recognize a provision as it has no present obligation at this point of clipping and installing smoke filters would allow the Company to avoid future expenditure. However, IAS 37-86 states that unless the possibility of any outflow in settlement is remote, an entity shall disclose each screen out of contingent liability at the end of the reporting period a picture description of the nature of the contingent liability. FuelSource will berequired to disclose the information regarding of the contingent liability in its financ ial statement(ii) Under U.S. GAAP, FuelSource should not recognize a loss in the financial statement for the current period. ASC 450-20-25-2 explains that the purpose of the conditions depict in (a) and (b) is to require accrual of losses when they are reasonably estimate and link up to the current or a anterior(prenominal) periodeven the losses that are reasonably estimable shall not be accrued if it is not probable that an asset has been impaired or a liability has been incurred at the date of an entitys financial statements because those losses relate to a future period earlier than the current or a prior period. Since the new legislation does not require the Company to install smoke filters until June 30, 20X2, which is after the balance sheet date, it has not yet incurred a liability to the Company as of December 31, 20X1. As a result, it fails the timing requirement under ASC 450-20-25-2 and FuelSource is not required to recognize a provision.Provisions and Contingencies Scenario 1Fact Energy Inc. (Energy, or the Company), which operates in the oil industry, is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with IFRS and U.S. GAAP. A draft law in a country where Energy operates in, which requires a cleanup of land already contaminated, will possibly be enacted shortly after the year-end.Issues Should Energy recognize a provision, (i) in reporting under IFRSs, and (ii) in accordance with U.S. GAAP?Analysis (i) Under IFRSs, Energy should recognize a provision for the cleanup costs in its 20&2151. IAS 37-14 states a provision shall be recognized if (a) an entity has a present obligation, (b) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and (c) a reliable estimate can be made. When it is not clear if there is a present obligation, IAS 37-15 also defines a present obligation as obligation that more or likely than not is risen by a past event afte r taking accounting of all available evidence.Moreover, IAS 37-22 also specifically provides that where details of a proposed new law have yet to be finalized, an obligation arises only when the legislation is virtually certain to be enacted as drafted. As it is virtually certain that the law will be enacted shortly after year-end, it is highly possible the Company will be required to clean up the contamination. The amount of obligation is also estimable, as the Company has cleaned up contaminations in other countries in which it operates. As a result, Energy should recognize a provision.(ii) Under U.S. GAAP, Energy should recognize a loss for the cleanup costs in its 20&2151 financial statements. ASC 450-20-25-2 provides that anestimated loss from a loss contingency shall be accrued by a charge to income if (a) information available before the financial statements are issued indicates it is probable that a liability had been incurred at the date of financial statements and (b) the amount of loss can be reasonably estimated.If the draft law is enacted, Energy will be required to clean up the land that was contaminated by the Companys operations. In addition, it is virtually certain that the law will be enacted shortly after the year-end. Therefore, it is probable that Energy has incurred a liability because the draft law will likely be enacted. Also, the amount of cleanup cost can easily be estimated as the Company has cleaned up its contamination in other countries in which it operates. As a result, a provision should be recognized.Scenario 2Fact FuelSource Co (FuelSource or the Company), which operates in the oil industry, is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with IFRS and U.S. GAAP. The Company operates in Dirty Country where it has no environmental legislation that requires cleanup of contamination. However, FuelSource and its U.K. parent have a widely published environmental policy to clean up all cont amination and have a record of honoring the policy.Issues Should FuelSource recognize a provision, (i) in reporting under IFRSs, and (ii) in accordance with U.S. GAAP?Analysis (i) Under IFRS, FuelSource should recognize a provision for its cleanup cost. IAS 37-17 defines obligating as a past event that leads to a present obligation. IAS 37-17(b) further explains that in the case of a constructive obligation, where the event (which may be an action of the entity) creates valid expectations in other parties that the entity will discharge the obligation. As FuelSource and its U.K. parent tend to honor their widely published environmental policy to clean up all contamination, it creates expectations in other parties that their operation in Dirty Country will follow their global policy as they always did in the other countries.The environmental policy creates a constructive obligation as a result of their record of honoring the policy even though legal obligation does not exist in this c ase. Since FuelSource has a constructive obligation as a result of a past event and an estimable cleanup cost will be required to settle the obligation, it meets all of the requirements to recognize a provision under IAS 37-14. Therefore, FuelSource should recognize a provision under IFRS.(ii) Under U.S. GAAP, FuelSource should not recognize a loss in its financial statement, and is not required to disclose the potential obligation of the cleanup cost. ASC 410-30-25-1 requires the accrual of a liability arisen by environmental obligation if both (a) it is probable that an asset has been impaired or a liability has been incurred and (b) the amount of the loss can be reasonably estimated, are met.To determine the probability of an environmental remediation liability, ASC 410-30-25-4 further explains that two elements need to be met (a) litigation has commenced or a claim or an assessment has been asserted or, commencement of litigation or assertion of a claim or an assessment is proba ble (b) it is probable that the outcome of such litigation, claim, or assessment will be unfavorable. However, in this case, the Company has no legal obligation to clean up the contamination in Dirty Country as there is no such environmental legislation that requires to do so. Moreover, cleanup of contamination in other country outside of United States is not required by any of the Federal laws or Codification.It is remote that there will be any litigation claim or assessment asserted that FuelSource would be responsible for participating in a remediation. Therefore, it fails both of the criterions under ASC 410-30-25-4 and recognition of a provision is not required. ASC 450-20-50-6 states that disclosure is not required of a loss contingency involving an unasserted claim or assessment if there has been no manifestation by a potential claimant of an awareness of a possible claim or assessment. As there is no law or regulation that requires a cleanup in Dirty Country, disclosure is n ot required by the Codification.Scenario 3Fact A number of changes to the income tax system are introduced by the government and Energy, or the Company, will have to retrain its administrative and sales workforce to ensure compliance with new system. No retraining has taken place as or the balance sheet date.Issues Should Energy recognize a provision for the expected costs to retrain the staff (i) under IFRSs and (ii) in accordance with U.S. GAAP?Analysis (i) Under IFRS, Energy should not recognize a provision for the expected costs to retrain the staff. IAS 37-14(a) specifically requires a provision shall be recognized only when an entity has a present obligation as a result of a past event. As no obligation was imposed by the government to provide the training to its staff or the obligation is not owed to any third party, the liability should only be recognized as it occurs (when the retraining takes place).Furthermore, IAS 37-80(b) provides that A restructuring provision shall in clude direct expenditures that are not associated with the ongoing activities of the entity and IAS 37-81(a) specifically states that a restructuring provision does not include such costs as retraining or relocating continuing staff. As a result, no provision should be recognized, as the retraining of the staff does not arise any present obligation since the retraining has not taken place yet and it does not qualify as a restructuring expenditure. (ii) Under U.S. GAAP, Energy should not recognize a loss in its financial statement for the current year. ASC 450-20-25-2(a) provides that An estimated loss shall be accrued if it is probable that an asset had been impaired or a liability had been incurred.As the changes of income tax did not impose any obligation on the Company by the government or company policy to provide retraining of the staff to ensure compliance with the system, the Company has no liability at the time of the change or before the year-end as the retraining has notta ken place yet. ASC 450-20-25-4 further explains that the condition in ASC 450-20-25-2(a) is intended to proscribe accrual losses that relate to the future periods. As the retraining of staff would enhance the efficiency of future operation, it will become a liability to the Company as it occurs. Therefore, the retraining shall not be recognized as a loss for the current year.Scenario 4Fact FuelSource, or the Company, is required to install smoke filters in its factories by June 30, 20X2 under new legislation. FuelSource has not yet installed the smoke filters as of December 31, 20X1.Issues Should FuelSource recognize a provision of December 31, 20X1 (i) under IFRSs and (ii) in accordance with U.S. GAAP?Analysis (i) Under IFRS, FuelSource should not recognize a provision but disclose a contingent liability. IAS 37-19 specifically states that It is only those obligations arising from past events existing independently of an entitys future actions that are recognized as provisionsIn co ntrast, because of commercial pressures or legal requirements, an entity may intend or need to carry out expenditure to operation in a particular way in the future (for example, by fitting smoke filters in a certain type of factory). Because the entity can avoid the future expenditure by its future actions, for example by changing its method of operation, it has no present obligation for that future expenditure and no provision is recognized.In this case, FuelSource should not recognize a provision as it has no present obligation at this point of time and installing smoke filters would allow the Company to avoid future expenditure. However, IAS 37-86 states that unless the possibility of any outflow in settlement is remote, an entity shall disclose each class of contingent liability at the end of the reporting period a brief description of the nature of the contingent liability. FuelSource will berequired to disclose the information regarding of the contingent liability in its finan cial statement(ii) Under U.S. GAAP, FuelSource should not recognize a loss in the financial statement for the current period. ASC 450-20-25-2 explains that the purpose of the conditions described in (a) and (b) is to require accrual of losses when they are reasonably estimate and relate to the current or a prior periodeven the losses that are reasonably estimable shall not be accrued if it is not probable that an asset has been impaired or a liability has been incurred at the date of an entitys financial statements because those losses relate to a future period rather than the current or a prior period.Since the new legislation does not require the Company to install smoke filters until June 30, 20X2, which is after the balance sheet date, it has not yet incurred a liability to the Company as of December 31, 20X1. As a result, it fails the timing requirement under ASC 450-20-25-2 and FuelSource is not required to recognize a provision.