Should Alcohol Drinking Age Be Decreased of Increased?

Should alcohol drinking age be decreased of increased? In my opinion it should be decreased because if we are classified as an adult and we are allowed to get married and etc. Why are we not allowed to drink. Lowering the drinking age would teach kids how to be more responsible at a younger age. If kids are just cut off from things, they are just going to find a way around it anyway. Kids just need to learn to do things in moderation. Because unfortunate, adults aren't responsible with alcohol either.Maybe if they were not taught that drinking was a â€Å"rebel† thing at a young age we wouldn't have so many alcoholics or so many kids over doing it at parties. People use alcohol for numerous reasons; peer pressure, celebration, anxiety, sadness, boredom, rebellion and insomnia are just a few. Teens fall under the category of â€Å"people†. The legal drinking age is currently twenty-one, but illegally drinking age is as low as zero. Why? Is the main question asked? I can assure you the underage drinking age percentage would drop if the age is lowered.Few reasons for teens drinking are: peer pressure, enjoyment, etc. But the main reason for doing so is â€Å"breaking the law†. 87 percent of high school seniors have used alcohol. That means that a large quantity of teens under the age of seventeen to eighteen have used alcohol before. We all know why teens drink, I mean is common since. Just the feel that they get of breaking the law is huge. Being rebel and not following the rules is an important role of a teen’s life.Consequences are the one that change them, but we don’t want them to experience the consequences of being under the influence of alcohol because we know them and they are fatal. Dying in a car accident and killing others is a mess that we don’t want to clean. Despite the fact that is illegal for young teens to purchase it, they are able to get it through their parent’s own liquor cabinets, unscrupulous store clerks, or older friends who purchase it for them. As we all see, is not hard for teens to obtain alcohol. Why not lower the drinking age then?I mean any way you put it, they are getting it. We have all heard of the famous saying â€Å"we want you to join the military and protect your country. † Well, you are telling me that I can legally kill someone at the age of eighteen, while I sign up with the military and go to war but I can’t have a sip of alcohol. Due to this none senseless situation, age should be equaled. In other words, if voting and military sign up is eighteen, then drinking should also be eighteen. Besides at the age of eighteen you are legally an adult.Why can’t we drink then? Drinking age in Australia is eighteen, and in UK is as low as sixteen in restaurants. Studies have showed that those teens/adults are perfectly fine. In fact, Dr. Ruth Engs; professor of Applied Health Sciences at Indiana University in Bloomington, uses this examples to propose the following: â€Å"†¦Ã¢â‚¬ ¦the drinking age be lowered to about 18 or 19 and permit those of legal age to consume in socially controlled environment such as restaurants and official school and university functions† (direct quote from Dr.Engs). Drinking age should be lowered, and I know that by lowering it we can drop the percentage of reckless teen alcohol abusers. It is worth trying it , and if everything goes the opposite then change the law once more which is done lots of times, for dumb reasons and raise the drinking age back to twenty-one. Changes are always good most of the times, and I know this one in particular is an excellent one.

Feasibility Study of Ibs in Sarawak

Feasibility Study of IBS in Sarawak Afdal Haziq bin Mohamad Salehe Department of Civil, Faculty of Engineering, University Malaysia Sarawak, 94300 Kota Samarahan, Sarawak Abstract This is a feasibility study of Industrialised Building System (IBS) in Sarawak. IBS implementation in Sarawak is still slow and thus this study is carried on to identify the factors that cause the problem so that proper solution can be carried on.The aim of the study is to increase the IBS implementation in Sarawak so that productivity and quality of the construction projects in this state can be improved. In order to achieve the aim, three objectives need to be met which are: 1) To understand the concept of Industrialised Building System (IBS); 2) To identify the challenges of implementation of IBS in Sarawak; 3) To find the solutions to overcome the barriers thus, ensure that IBS implementation in Sarawak can be improved.Collection of data is done by distribution of questionnaires to important constructio ns players such as engineers, consultants, supervisors and architects from construction sites within Kota Samarahan and Kuching City. The results determined the critical factors of challenges as well as finding the solutions to improve the IBS implementation based on the level of agreements of the respondents. As a result, this study has determined the critical factor of barrier and challenges which slow down the IBS progress in Sarawak is the awareness factor especially amongst the contractors.Besides, the study also found the solutions in term of awareness, knowledge, cost, acceptance and role of the government in order to improve the IBS progress in the construction industry in Sarawak. The finding of this study hopefully will be helpful for further future research as well as reference for the authority in order to improve the IBS implementation in Sarawak. Keywords: Industrialised Building System INTRODUCTION Construction industries play important roles in the development of bui ldings as well as economical of a country.According to the report by CIDB (2000), it is highlighted that construction sector are more than just economic where as the products of construction whether directly or indirectly through provision of bigger infrastructure and buildings has contributed largely towards the production of wealth as well as increasing quality of life of the citizen [1]. With the increasing knowledge and experiences of construction technology, now, many construction can be done faster with reduce cost, but still with optimized quality.One of the construction technologies that have been developing in many countries is precast concrete or as known as Industrial Building System (IBS). IBS is basically pre-cast concrete components where it is later on installed together to become a building or structure. It also may be defined as construction which system components are manufactured in a factory, on or off site, positioned and assembled into structures with minimal a dditional site work. The construction concrete components will be produce off-site and then will be transported to the construction site and assemble [2].In Malaysia, IBS has been introduced in early 1964 by Ministry of Local Government and Housing. The Ministry aims to provide low cost houses for low income citizens group. Since then, housing programmes for low income citizens is being carried on and by 1966, the Ministry has launched two pilot project in two major cities which are Pekeliling Flats in Kuala Lumpur and Rifle Range Road Flats in Penang. However, Pekeliling Flats in Kuala Lumpur has been demolished to be replaced by new development [3].With the latest 9th Malaysia Plan 2006-2010, as government are aware of the benefits that come from the application of IBS, many encouragement of IBS usage have been conduct. Two of the latest major initiatives are the release of the Treasury Circular Letter No. 7 Year 2008 and the announcement of the Action Plan for IBS Implementation in Government Projects (Pelan Tindakan Pelaksanaan IBS dalam Projek-Projek Kerajaan)[4]. It replaces the earlier instruction released on 6th July 2005 by Treasury for the usage of 50 percent IBS content in all government projects.Released on 31st October 2008, the Treasury Circular Letter was issued to all Secretary Generals, Heads of Federal Department, State Secretaries, Heads of Federal Statutory Bodies as well as to all local authorities. The essence of the instruction is the usage of Open Building, Malaysian Control design and 70 percent IBS Score for all projects. Agencies are required to submit periodical reports of IBS project implementation to the central monitoring agency. Exemptions are offered for certain classes of projects and the IBS Centre will function as the main technical reference centre.Sarawak, which is one of the fast developing states in Malaysia, constructions are happening all over the parts of the state. However, applications of IBS in the construction ind ustries in Sarawak are still far left behind. Sarawak just implemented IBS after a few decades after the introduction of IBS in Malaysia in 1964, as several projects using IBS was started in 2006 in Kuching areas [5]. Therefore, this study was performed in order to increase the IBS implementation in Sarawak so that productivity and quality of the constructions projects in this state can be improve.The aim of this research is to improve the IBS implementation in Sarawak so that productivity and quality of the constructions projects in this state can be optimized. In order to achieve this aim, several objectives must be met which are: i. To understand the concept of Industrialised Building System (IBS) ii. To identify the challenges of implementation of IBS in Sarawak. iii. To find the solutions to overcome the barriers to ensure that IBS implementation in Sarawak can be improved. 2. research methodologySecondary data will be needed in literature review part which aims to achieve the first objective which is to increase the understanding of the IBS concept. Primary data will be a strong evidence to achieve the second objectives which is identification of challenges of implementation of IBS in Sarawak. This will also help in achieving the third objective which is finding the solution to overcome the barriers in improving the implementation of IBS in Sarawak. Three approaches have been lineout for this study to gather the relevant data. The approaches are: i. Literature review i. Questionnaires Literature Review Literature review in this study is important in term of gathering the secondary data. This is to increase the resourceful information needed for this study for better understanding. The informations is gathered from wide range of media such as books, guidelines, previous thesis, journals, and new articles related to Industrialise Building System (IBS) and company related to them in Sarawak or Malaysia such as SCIB and CIDB. This also helped in achieving th e first objectives which aim of increasing the understanding of IBS concept.Questionnaires List if question has been prepared for the purpose of collecting primary data. Questionnaire can be an efficient data collection tool when the researcher knows exactly on the information that is needed and how o measure the variables of interest. Thus, all questions should be clear, understandable and obtain no ambiguity. Data validation has been done after the questionnaires had been collected. In the process of data validation, the responses obtained from the questionnaires have been for accuracy and suitability for his research purpose.Respondents for the questionnaire in this research are site workers, site engineers, site supervisors, foremen, management staff and production manager of several sites in Sarawak. The questionnaire has been given by hand to the respondents for determining the barrier and challenges of implementation of IBS in Sarawak. This is to gather information and eviden ce which is not available from literature review. In order to achieve the second objectives, Part B of the questionnaires which is on the challenges and barrier of IBS implementation has been filled by respondent who involved in construction field.In order to achieve the third objective which is to find the solutions in improving IBS implementation in Sarawak, Part C is provided which discussed on the suggestion and solutions criteria which have been filled by the respondent based on their level of agreement. The questionnaires have been given to various experience construction player such as developer contractors, consultant and supplier in Sarawak. This is to obtain their pc involve has been based on their experience in construction industry. Data Analysis Method The data collected from the questionnaires will be analyzed by using Likert Scaling method. 3. esult and discussion Objective (i): To understand the concept of Industrialised Building System (IBS) The first objective was achieved by finding and explaining wide informations about IBS and been discussed in Chapter 2, Literature Review. Many resources from internets, journals, project papers as well as newspaper is used in gaining information on IBS. In Chapter 2, starting from definition of IBS, discussion on the history as well as the general knowledge on IBS is discussed. Then, some discussion on current construction method in Malaysian construction industry is carried on to compare the IBS methods with the conventional method.In addition, more detailed information on IBS is provided such as, IBS in Malaysia and Sarawak which elaborated on the progress of IBS implementation in Malaysia as well as Sarawak, and also the need of IBS which discussed on the reasons why should IBS be implemented. Apart from that, knowledge on feature of IBS, types of IBS, the sequence of construction for IBS method, advantages of IBS, and challenges of IBS implementation in Malaysia also been provided in Chapter 2 which i s at page 12 until 38. All of this information aims to increase the knowledge and understanding the concept of Industrial Building System (IBS) to a higher level.The knowledge of IBS need to be improves especially amongst the construction players as well as citizens in Sarawak so that IBS implementation in this state can be increase. Objective (ii): To identify the challenges of implementation of IBS in Sarawak As discussed before, Part B of the questionnaires distribution assessment is conducted as to achieve the second objective which is to identify the challenges of implementation of IBS in Sarawak. These factors are the factor that is discussed in Chapter 2 on challenges of IBS implementation in Malaysia [2]. Another factor has been add on is Green Building Index (GBI).IBS is more towards GBI as wastage on site is reduced and pollutions due to work and progress done on site can be prevented. Green Building Index(GBI) was the world first tropical green tool design and developed b y Persatuan Arkitk Malaysia (PAM) and Association of Consulting Engineers Malaysia (ACEM). Implementing Green Building Index will need more knowledge and experience since it is also a new tool in the construction industry. There are five main factors provided in the Part B section for construction players to rank according to their agreement on challenges of implementation of IBS in Sarawak, which are: i.Awareness ii. Knowledge iii. Cost iv. Acceptance v. Green Building Index (GBI) Summary of overall main challenges of IBS implementation in Sarawak Table 1: Scale Index of overall challenges factor by construction players Scale| Level of agreement| Index| 1| Strongly Disagree| 3. 31? Min index

Analyses Of The Nanosonics Matter And Its Usage In The Auditing Field

Auditing standards for an auditor is like a holy book. All the ones involved in the auditing field have to obey the standards, Negligence and breach of any rule of the auditing standards will result in serious violation and strict actions. All the techniques and the policies that are required by an auditor to follow in order to carry an audit of the financial statements are inscribed in the auditing standards (Elder et. al, 2010). When a new auditor is hired then it is his duty to write to the outgoing auditor in order to gain knowledge about the audit he is going to carry on so to eliminate any sources of vulnerability against his professional career and his accolades.   All the audit plans made should be clear, concise and infallible and should be in direct consideration with the points mentioned below. The plan shall include the following steps: The first work in the to-do-list involves interaction with the outgoing auditor which ensures that the company is fit to join and has no discrepancy in the previous financial statements. The second step to follow is that the incoming auditor writes a letter to the company management about his personal terms and conditions. Only upon approval by the management, the auditor is hired. This is a process to set up friendly relations with the company management as per the auditing standard 210. The auditing plan to be taken up is decided by both the auditor and the management with mutual agreement by both the sides (Fazal, 2013). As mentioned earlier, the auditor and the management have to agree upon some terms and conditions and also some plans which makes the deal valid. In the early stage of the auditing, the auditor thoroughly checks that the policies and the processes taken up by the company are suitable, in respect to the auditing standard 220. As the audit of the financial statements are carried on by the auditor, it is the duty of the appointment partner to see that all the policies are well-understood by the auditor and he works within it (Baldwin, 2010). The appointment partner must also see that the policies taken up by the company are positively used and applied by the auditor. The transparency of the financial statements should also be checked by the appointment partner. The compilation of the audit is done in consideration to the auditing standard 30. Paperwork presenting the auditing of the financial statements, troubles that can rise if the auditing papers are lost, and the copyright of the papers are some of the key points that the auditing plan should include from the starting. The auditor need to get familiar and must thorough the policies that the company is following only after which the auditing must be allowed to get on track (Gay & Simnet, 2015). Along with the policies it is also important to understand the mode and types of transaction and the auditing environment of the company. It is important that all information regarding the nonessential, first priority and the supportive laws are made thorough top the auditor (Cappelleto, 2010). The choosing of the auditing process is a much later work. First it is the duty and responsibility that to have clear knowledge of the conditions of the company and if material risk has been detected then i t has been dealt with the laws of governance and only after full satisfaction that the company is not a fraudulent one and there is no case of any misstatements on the part of the company the auditor may start the process of auditing for the company. In relation to the audit plan of Nanosonics, several approaches must be taken into account. The company is primarily an innovator in the prevention of infection and for such purpose, its automated and unique EPR high-level disinfection device allows it set a new care standard in ultrasound practices of probe disinfection (Nanosonics, 2017). The company’s inherent risk is already high in nature owing to its volume of risky activities that can also cause damage to the third parties. Besides, the scale of operations of the company is also higher in nature that can result in possibilities of errors, misstatements, and frauds within the organizational framework. This is the reason why traceability is needed in documenting and monitoring equipment reprocessing. As an auditor, the records maintained by the company cannot be relied upon and therefore, proper vigilance is needed as well. The appointment letter to the auditor includes the wage that the auditor will be provided. The auditing process is accepted with a positive feeling by both the sides which proceeds to audit planning. Skilled work and processes in the field of auditing is appreciated but keeping the basic techniques intact is also very important, and one of the basic functions is to question the employees of the company. Questioning the employees would give the auditor a transparent view of the framework and the working of the company at a large. The second basic priority is to effectively choose the auditing staff to carry on the processes. This includes the allotment of work to skilled professionals, non-skilled and the average-skilled workers. This step should be taken very precisely and with utter correctness (Geoffrey et. al, 2016). A weighed mixture of professionals can prove to be a very positive set to carry on the auditing processes. The following and creation of the to-do-list is very important once the auditing is started. Auditors can start with cash and bank account audit which is guaranteed to involve only minor expenses. As per the over-the-year records, it is seen that the cash and bank transaction have a hike and are increasing on a constant basis. Because of the above case the cash and bank transitions must be carried more attentively along with the bank reconciliations. Skilled processes, extended time is required in the case of cash and bank transactions audit. Financial costs showed a positive decline in the year 2017. This was marked by the issuing of payoffs, receipts and interest incomes. All this can be summoned up to say that Nanosonics is coming up as a huge success in 2017. Increase in dividend distributions along with increase in audit samples has also been seen as in comparison to the previous year. Mass volume with large chunks is involved now which can increase the threats of manipulations. Licenses obtained from various government authorities, permits and quality control boards should be the put up at top priority with systematic checking system (Nanosonics, 2017). Attentive checking of the purchases is recommended so that no imperfect material is bought at an exaggerated price. The account involving the data of assets and stocks should be paid attention in order to eliminate any manipulation that can be done in order to set the profit image high which is practically a discrepancy and false statement (Hoffelder, 2012). The report will now discuss five sectors where there are severe chances of high material misstatements.   The type of audit and its timing is determined by some factors like purchase of property, plant, and equipment. All this is grouped under material account segment. High investments are seen in the company with respect to its pattern of business which involves expansion priorities because of which the property could have been bought. Not a very high difference in seen in investment figures this year as in comparison to the year 2015 in which the investments were also high. This will make the investments a threat stricken sector, where fraud, misstatement, and indiscretion are probable (Kaplan, 2011). Manual analysis of the assets bought or sectors were money is invested is a very significant bustle. Checking must also be done in these cases: These are the key points that are needed to be kept under utter surveillance. The company’s materiality level of investments is as follows: The value of investments that are undertaken during the year 2016 amounts to 9.5 million dollars. Furthermore, the balance of total assets at the end of accounting year amounted to $9925000 Hence, materiality= $ (0.005% of 9925000) = $496.25 Furthermore, impairment of intangibles is another risk factor for Nanosonics. The reason behind this can be attributed to the fact that there was no impairment of the same in both 2017 and 2016. Based on the accounting policies and estimates, intangible assets are examined annually for impairment if changes in situations signify that they may be impaired. However, except for goodwill, only the non-financial assets suffered impairment during the period. The carrying values of liabilities and assets can be influenced by the risk of material adjustment through the accounting estimates on share-based payments, deferred taxes, provisions, and employee benefit liabilities (Lapsley, 2012). Secondly, the transactions that are associated with related parties are also prone to material misstatements because it signifies relationship betwixt two parties that can influence the real value of transaction taking place between them. This can result in affecting the financial situation of the company (Nanosonics, 2017). In relation to Nanosonics, there are various related party transactions that have taken place within its framework. Besides, it can also be witnessed that the directors of the company still owe the huge amount of resources to the related parties that is not a good sign. Therefore, for future audit plans, such transactions with the related parties must count as an area of material risk and hence, additional auditing processes must be implemented to ensure that the financial situation is not negatively affected (Livne, 2015). Therefore, the level of materiality can be calculated as follows: Sale of products to the related parties= $2055438 Purchases of goods from such related parties= $255861 The total value of transactions with the related parties = $2312414 Hence, materiality= $(0.005% of 2312414) = $115.62 In relation to the aforesaid, powerful internal controls are required in such segment because there are higher possibilities of embezzlement of funds owing to the interest of directors in such transactions. Thirdly, it can be observed that there is also a risk of miscalculation of foreign currency risk in the financial statement of the company (Nanosonics, 2017). However, the same can be utilized for self-interest purposes and there is a higher chance of embezzlement of funds in such scenario. Moreover, this is the reason why an audit plan can play a key role in protecting the company from such fund embezzlement. The income of $771000 has increased from $11000 and the same can be attributed to net exchange foreign gains on foreign currency forward options and contracts. Furthermore, the other income of $780000 of the company consists of $771000 of only foreign exchange gains that are a dubious scenario (Nanosonics, 2017). Such risk of foreign currency risk can result in an economic risk for the company. Besides, the net foreign exchange losses of the company in 2017 were $1032000 in comparison to $541000. Such variations in the computation of foreign currencies clearly shed light on the fact there have been miscalculations in the foreign currency currencies (Manoharan, 2011). Thus, the level of materiality can be computed as follows: Income from net foreign exchange gains= $771000 Therefore, materiality= $0.005%*771000= $38.55 Fourthly, it can also be seen that the company exerts too much dependence upon its portfolio of intellectual property. Such portfolio is crucial for saving the existing revenue streams of the company and protecting its business in the development of new products and entry into new markets (Merchant, 2012). Such reliance on intellectual property portfolio may have some costs associated with it and the company has failed to reflect the number of such costs in its annual report. This is a risk of material misstatement in the company’s accounts because it does not offer true financial information about the performance and affairs that may not satisfy the requirements of stakeholders in making relevant decisions (Manoharan, 2015) Fifthly, it is observable from the annual report of the company that its inventories have increased in comparison to the last year. The number of inventories in the year 2017 amounted to $7728000 whereas it reflected $6935000 in the year 2016. The question is that the sale of goods and services of the company have also increased in comparison to the last year, which clearly shows that the level of inventories must have declined and not increased in comparison to the last year. The figure of sales amounted to $67507000 in the year 2017 whereas it depicted $42796000 in the previous year. Hence, such inflated value of inventories clearly shed light on the fact that a material misstatement has occurred and the company may have done it for its economic interests (Nanosonics, 2017). In simple words, the overinflated value of inventories plays a key role in exaggerating the total value of the stored goods and materials. In most of the cases, such overstated inventories are the reasons for u nintentional errors or fraudulent manipulations(Messier et. al, 2005). Thus, the level of materiality can be computed as follows: Income from sale of goods and services= $67507000 Therefore, materiality= $0.005%*77280000= $3864 The aforesaid evaluations are essential for the survival of an organization. Besides, audit processes and their effectiveness ascertain the benefits of overall engagement of audit plan. Therefore, such strategy is necessary because it offers a path for the partners to determine the audit plan for the company (Roach, 2010). Nanosonics is a huge company with the maximum amount of resources spent in research and development for the purpose of preventing infections. Such operation is very crucial in the current working environment because functioning for the benefit of the public is all what the stakeholders need. Besides, audit planning will still be required if the scale of operations is not higher in nature (Nanosonics, 2017). Nevertheless, audit planning prior to engagement is a strategy that can be followed by the auditors to enhance its effectiveness. Moreover, it assists a company coping up with all the challenges that persist in the current working environment. Therefore, these estimates must be ascertained carefully and for such purpose, the base of such estimates must be carefully verified. Nevertheless, since the impairment of goodwill is absent in the company’s financial, its fluctuations cannot be determined properly. Transactions associated with related parties Moreover, higher the engagement of an authority in a transaction, riskier it becomes to find out the same. Therefore, even if maintenance of strong internal controls is implemented, it will become simpler for the company to turn around the situation for the purpose of its self-interest (Matthew, 2015). Hence, additional audit processes must be undertaken together with an enhanced check on the scale of such transactions Risk of miscalculation of foreign currency Such risk is a further dimension of risk that offshore investors must take into account. Even though the risk of foreign exchange specifically caters to the undesirable movements that may result in losses, it can be beneficial for the company to benefit from such situations with the significance for additional value and beyond that of a pre-existing stagnant investment (Matthew, 2015) Therefore, if the value of same was present in the financial statement of the company, it would have assisted in reflecting the materiality level of risk that can allow an auditor to plan corrective actions in contrast to the same. The company has easily attained the position of overinflating its inventory in order to affect its net income by exaggerating the net earnings for the accounting period. This material risk must be identified by the auditor because it can allow the company manipulate its accounts for its own interest and safeguard itself from legal actions (Nanosonics, 2017). Such evaluations require strict and enhanced audit plan that plays a key role in detecting such material misstatements. Moreover, if such risks remain unidentified, the company may attain the position in influencing other segments as well that can avoid stakeholders in making valuable decisions (Matthew, 2015). Auditing standard 300 can be thought of as the godfather of the comprehensive processes mentioned above, which decides the planning of an audit of the financial report. In the early stages of auditing processes that is planning, the auditing partner and its staff accumulate and get familiar with the company and its environment. This helps to detect material misstatements related to the company article. The ending of the planning phase is followed by interaction with the management about the recorded data during the planning term and those charged with governance (Niemi & Sundgren, 2012). If the management is lenient in such cases or the auditing partner finds out that association with the current company is harmful for its professionalism then it can choose to dump the company with a notice to the management. Investigative procedures and proportional loom should be the weapons of the auditor against risks and prior material misstatements. These are the comprehensive procedures prescr ibed by various accounting and auditing which need to be followed by the auditing partner prior and in the duration of conducting any audit. Baldwin, S. (2010) Doing a content audit or inventory. Pearson Press. Cappelleto, G. (2010) Challenges Facing Accounting Education in Australia. AFAANZ, Melbourne Elder, J. R, Beasley S. M. and Arens A. A. (2010) Auditing and Assurance Services. Person Education, New Jersey: USA Fazal, H. (2013) What is Intimidation threat in auditing?.[online]. Available from: https://pakaccountants.com/what-is-intimidation-threat-in-auditing/ [Accessed 6 March 2017] Gay, G. and Simnet, R. (2015)   Auditing and Assurance Services. McGraw Hill Geoffrey D. B,  Joleen K,  K. Kelli S. and David A. W. (2016) Attracting Applicants for In-House and Outsourced Internal Audit Positions: Views from External Auditors. Accounting Horizons. [online] 30(1), pp. 143-156.  Available from https://doi.org/10.2308/acch-51309   [Accessed 5 March 2017] Hoffelder, K. (2012)   New Audit Standard Encourages More Talking. Harvard Press. Kaplan, R.S. (2011) Accounting scholarship that advances professional knowledge and practice. The Accounting Review [online]. 86(2), pp. 367–383. Available from https://doi.org/10.2308/accr.00000031 Lapsley, I. (2012) Commentary: Financial Accountability & Management. Qualitative Research in Accounting & Management. [online]. 9(3), pp. 291-292. Available from https://doi.org/10.1111/1468-0408.00081 Livne, G. (2015)   Threats to Auditor Independence and Possible Remedies. [online] Available from: https://www.financepractitioner.com/auditing-best-practice/threats-to-auditor-independence-and-possible-remedies?full [Accessed 6 March 2017] Manoharan, T.N. (2011)   Financial Statement Fraud and Corporate Governance. The George Washington University. Matthew, S. E. (2015) Does Internal Audit Function Quality Deter Management Misconduct?. The Accounting Review. [online]. 90(2), pp. 495-527. Available from https://doi.org/10.2308/accr-50871 [Accessed 5 March 2017] Merchant, K. A. (2012) Making Management Accounting Research More Useful. Pacific Accounting   Review. [online]. 24(3), pp. 1-34. Available from https://doi.org/10.1108/01140581211283904 [Accessed 5 March 2017] Messier, W and Emby, C. (2005) Auditing & Assurance Services: A systematic approach. McGraw-Hill. Nanosonics. (2017) Nanosonics Annual Report 2017 [online]. Available from https://cdn2.hubspot.net/hubfs/2616865/Investor%20Centre%20-%20Annual%20Reports%20and%20Presentations/8045NANO_Annual_Report_2017_A4_Singles_Web_FA2.pdf [Accessed 7 April 2018)] Niemi, L. and Sundgren, S. (2012) Are modified audit opinions related to the availability of credit? Evidence from Finnish SMEs. European Accounting Review. [online]. 21(4), pp. 767-796. Available from https://doi.org/10.1080/09638180.2012.671465 [Accessed 5 March 2017] Roach, L. (2010)   Auditor Liability: Liability Limitation Agreements. Pearson.

Module 3 - SLP Biotechnology and Reproductive Rights Essay

Module 3 - SLP Biotechnology and Reproductive Rights - Essay Example ncy on medical grounds when the pregnancy will certainly cause grave mental and physical health problems to the mother or when the child will suffer from similar consequences (Greenwood, 2001). The main ethical considerations taken into account by physicians before performing an abortion is the well-being of the mother as well as the child. If the continuation of the pregnancy possesses increased physical as well as mental risk to the mother which is also confirmed through concrete medical diagnosis physicians would consider abortion as a viable option (Hewson, 2001; Trupin, 2012). There are several maternal illnesses that when diagnosed during pregnancy can affect the health of the mother if the pregnancy is carried to term. Malignant diseases such as cancer could pose a significant health risk to both the mother and the developing fetus (Trupin, 2012). In the Abortion Act of many countries such conditions are deemed to be ethical for performing an abortion. Conditions such as untre ated eclampsia might give rise to significant health risks to both the mother and the child. In such cases a late abortion could be considered by the treating physicians. The environmental conditions of the women and her family will also be considered by physicians before making a decision. Apart from maternal factors congenital abnormalities of the child is also often considered for performing abortions. When such anomalies are detected during routine prenatal tests a decision on whether to perform an abortion could be made based on the religious and personal views of the parents (Hewson, 2001; Trupin, 2012). Studies estimate that about 3-5% of all newborns have some form of birth defects and most of which can be detected during prenatal testing. These include chromosomal or genetic disorders, developmental problems due to fetal or maternal infections, and drug effects that could be to the growth of the child (Trupin, 2012). More recently people from the medical and legal fraternit y

Marketing Management Case Study Example | Topics and Well Written Essays - 4000 words

Marketing Management - Case Study Example The 4Ps stood for product, price, place and promotion. The 'product' signifies the product which the business deals in or sells. Price is the monetary value which the consumer pays whereas the place is the location from which the consumer buys the particular product. Promotion literally stands for the marketing activities used in selling the product. Any business can do permutations and combinations with the 4PS in accordance with their objectives, both long term and short term. This concept looks from a seller's perspective (King K., 2002). PESTLE- The PESTLE analysis looks at the different environmental factors which impacts a company or an organisation. The factors that are considered are political, economic, social, technological, legal and environmental. A proper analysis of these factors helps one understand and to form a perspective of the environmental factors which could have a bearing on the functioning and operations of a company (Elearn Limited, 2005). The Toyota Prius engine is a hybrid between petrol and electric and the technology is called Hybrid Synergy Drive which signifies. This engine offers very high fuel economy and significantly low carbon dioxide emissions. System power output is 134 bhp. The car has acceleration from zero to 99.78kmph in 10.4 seconds. In terms of fuel economy the car gives 30.8kpl through its combined engine technology. When driven using the petrol technology the car produces 89g/km of CO2 which is even better than the existing Euro- emission rules. In the electric mode the car does not use or consume any fuel and has no emissions at all. The car offers duel technology uses and could be run on petrol engine or the electric motor exclusively. Again the car can use the combination of these two technologies to drive it. The engine is a combination of cutting edge technology and is an amalgamation of a generator, an electric motor and also a 1.8 liter petrol engine. This petrol engine is capable of produc ing maximum torque at lower rpm and this drives the fuel economy of the car especially during long distance travelling. The electric motor which is used in the car is 60KW motor. This motor is 20% more powerful than its previous generation and also smaller by 33% in terms of size. The battery used in the car is powerful enough which provides the car to drive on the electric motor

Changing Character of Alien Immigration in Early Modern Period Essay

Changing Character of Alien Immigration in Early Modern Period - Essay Example It is evidently clear from the discussion that the most powerful of European powers ventured into the immigration spree during the Early Modern Period to show specific interests. Nearly through the entire 16th century, the most explorative and dominant figure of alien immigration into the Americas was undoubtedly Spain. Since the turn of the Century, Spanish interests in the New World were perhaps one of the most organized and resolute. As early as 1513, sections of the continent had been identified for settlement by the Spanish explorers as led by Ponce De Leon. Florida was among the settlement areas identified by De Leon, paving way for similar incursions into other American territories by the Spanish. In as much time, Cazabeza de Vaca and his crew had discovered Arizona, New Mexico and Texas in a similar adventure. Discovery and navigation of main American rivers such as Colorado and Mississippi were nigh as exploration continued into the 1500s, soon making it possible to take ove r Florida and California. In the meantime, other explorer countries in Europe were preparing to compete with Spain in the venture and English explorers sooner came on board. Despite the fact that much of the discoveries leading to the immigration of the Europeans were by chance, they took complete advantage of the discoveries and eventually occupied the New World. The English explorers, for instance, were in search of routes to the Indies, making the stumble-upon impact good to their interest in overseas territories. Virginia was taken over in 1607 by the British. The French got interested in the immigration and settlement in 1608 through the assistance of Samuel Champlain in form of identifying and taking over Quebec. By 1670s, interests of expansion of the overseas territory by the French led to exploration and takeover of Louisiana.

Digital communication schemes + AWGN channel Research Paper

Digital communication schemes + AWGN channel - Research Paper Example In digital modulation, an analog transporter signal is adjusted with a digital information flow. Digital modulation techniques can be enumerated as digital-to-analog conversion, and the corresponding demodulation or detection as analog-to-digital conversion. The most essential digital modulation schemes are found on keying, that are PSK, FSK, ASK and QAM. In the subject of PSK; acronym of phase-shift keying, a finite number of phases are used. In the matter of FSK; short form of frequency-shift keying; a finite number of frequencies are used. In the topic of ASK; abbreviation of amplitude-shift keying, a finite number of amplitudes are used. In the area of QAM; meaning Quadrature amplitude modulation; a finite number of at least two phases and at least two amplitudes are used. An instrument that executes modulation is recognized as a modulator and an appliance that executes the converse process of modulation is identified as a demodulator, at times it is also called as detector. An e lectronic tool that can do both processes is a modem; ‘mod’ means modulator and ‘dem’ means demodulator. 1. Quadrature Phase Shift Key Modulation (QPSK) Phase-shift keying is a digital modulation method that transmits information by altering the phase of an oriented signal called as the carrier wave. QPSK is recognized in different notations as quaternary PSK also as quadriphase PSK or 4-PSK. QPSK utilizes four spots on the assemblage figure, at equal arc interval around a circle. With quadrangle points, QPSK can program twice bits per symbol, as revealed in the figure with gray convention to lessen the bit inaccuracy or error rate also known as BER. The numerical investigation demonstrates that QPSK can be utilized also to make twice the information flow rate evaluated with a Binary phase-shift keying (BPSK scheme, a type of PSK) while preserving the identical bandwidth of the pulses. In other words it can be said that QPSK, in order to keep up with the in formation flow rate of BPSK, reduces half the bandwidth requirement as in the case of BPSK. In this issue of QPSK, the BER (bit inaccuracy rate) of QPSK is precisely alike as the BER of BPSK modulation scheme. The numeric execution of QPSK is further wide-ranging as compare to BPSK and also specifies the execution of advanced order PSK. In scripting the mathematical code in the group drawing in language of the sine and cosine waves utilized to broadcast them is as under: The above equation will convey the quadrangle points, as it is desirable in QPSK, the phases will be at one forth ‘?’ at corresponding value of n = 1, three by forth ‘?’ at corresponding value of n = 2, five by forth ‘?’ at corresponding value of n = 3, and seven by forth ‘?’ at corresponding value of n = 4. Where ‘fc’ is the carrier frequency and ‘n’ is the phase value. 2. Quadrature Amplitude Modulation (QAM) Quadrature amplitude modulat ion abbreviated as QAM is mutually an analog plus a digital modulation method. It communicates two analog communication pulses, or in an analogous approach two digital bits flow. QAM does so by altering the amplitudes of two transporter

Image Analysis Essay Example | Topics and Well Written Essays - 1750 words

Image Analysis - Essay Example Picture 2 is a (stauer) watch. The image is also an advertisement picture showing a stylish watch modeled from a 1922 watch. The watch features are clearly displayed as well as the watch price and reduction in price. The intended audience for the picture is all types of consumers. The advertiser promotes his products to consumers who may be shopping for a new watch as well as other non purpose consumers. This is because the language and the pictures are simple and not technical. The watch appearance has also been greatly enhanced. Almost all the features of the watch are visible without straining. Even the beads and the time pointers are clearly visible and enhanced. These enhancements makes the pictures make the pictures more appealing It is necessary to appeal the customer so as to make the product more appealing to targeted consumer. By making all the details of the watch visible as well as enhancing the picture so that it appears more shinny, the consumer is motivated to purchase the picture. The white font color against the blue background captivates the customer eye so that he/she can read the specific details. The flower leaves color have been changed from green and red to black. The flower has been altered not to give both the aesthetic features and also act as a dull background and make the shinny watches be more captivating. The top right part of the picture has been darkened to create an attractive image background. This helps in enhancing the picture as a single color background is not very appealing. The change in texture and color of the blue background makes the image more appealing to the customer. How the advertiser capture Need driven consumers These are customers driven to buy a product because they have an impeding need. Survivors The advertiser clearly indicates that the price of the product has gone down by a 25% this captures the attention survivors; a further reduction of 10 percent is added to capture the survivors. Sustainers The advertiser quotes the price of all the watches so that the need driven customer can check the most economical watch. The appealing colors also captivate and motivate the buyer. The two year warranty also

Fina 307 assignment 2 Essay Example | Topics and Well Written Essays - 1000 words

Fina 307 assignment 2 - Essay Example These offer many range of credit, banking and investment products and services to customers. The clients have been empowered to have access to a franchise network that stretches coast to coast through 32 states and the District of Columbia. Consumer Real Estate Services on the other hand provides real estate products to its customers. Consumer Real Estate Services products include fixed and adjustable mortgage services for loans and residential acquisition. The Global Banking services are intended to provide a range of lending-related products and services, integrated working capital management and treasury solutions to clients, and underwriting and advisory services through the Corporation’s network of offices and client relationship teams along with various product partners. Global Banking’s lending products and services include commercial loans, leases, commitment facilities, trade finance, real estate lending, asset-based lending and direct/indirect consumer loans. Global Markets offers sales and trading services, including research, to institutional clients across fixed income, credit, currency, and commodity and equity businesses. Global Markets product coverage includes securities and derivative products in both the primary and secondary markets. Global Markets provides market-making, financing, securities clearing, settlement and custody services globally to institutional investor clients in support of their investing and trading activities. The global wealth and investment management allows for the provision of a comprehensive wealth management solutions to many of its customers. These services include investment and brokerage services, estate and financial planning, fiduciary portfolio management, cash and liability management, and specia lty asset management. The study carried out a comprehensive statistical analysis of returns of shares of a bank of America

No subject Essay Example | Topics and Well Written Essays - 750 words

No subject - Essay Example On the other hand, baby girls prefer nurturing, cooperative, and dolls play. In school, most boys excel in math and science subjects while girls in art and literature. Girls read, write, and talk earlier than boys do. Girls are also more empathetic and emotional with other people than boys. However, boys are physically active and more aggressive than girls. According to Kimmel (22), the hormonal and genetic factors define gender differences. This research assumes that biological sex determined behavioural differences. This research shows that, the variation in gender is explored in the definitions of femininity and masculinity. Biologically, men carry different levels of testosterone and brain structure than women. This explains why most men are sex driven than women. It also explains why most women are more emotional, moody, and sensitive than men. Still, newborn girls are sensitive to sound and touch than newborn boys. They also show more interest in holding eye contact and communi cating with others than boys. Girls with CAH, which is an enzyme deficiency that produces male hormones in girls’ foetus, may show interest in sports activities and become more muscular in future. However, other studies reveal nature plays a crucial role on gender stereotypes. ... In most cases, girls are more pampered than boys and this makes them to be more emotional than boys. Children learn some behaviour from the media. For instance, the media portrays female characters as emotional, romantic, and fragile. On the other hand, the media portrays male characters as more bold, enterprising, and active. Most commercials for boys are loud and stimulating while those for girls are quiet and soothing. With this in mind, children who watch more TV shows exhibit more gender stereotypes about boys and girls. At a tender age, the child begins to understand how he or she should behave in the society as dictated by nature. In the society, certain human traits are socially specialized of only one sex. For instance, boys are expected to be muscularly strong while girls are not. Girls are also expected to be emotional, sensitive, caring, loving, and submissive. In some instances, the society expects women to nurture, cook for their spouses, and go for shopping. It is impo rtant to note that, culture plays a vital role in gender differences. In most cultures, women perform household chores and responsible for child care. However, most cultures demand men to provide for their family. In African countries, men are more empowered than women. With this, it is evident that traditions and social customs contribute to the gender ideologies and differences. Most muscular men participates more on body building competitions while women participate more in the public sector because of the nature of performing child care duties. Several theorists have attempted to explain gender inequality and division of labour. For instance, Kimmel (56) points out that, the impact of property owning, the demand of winning in the war, and the

Dexter Morgen- Vigilante Serial Killer Essay Example for Free

Dexter Morgen- Vigilante Serial Killer Essay To those who disagree with the stance of fictional vigilantly heroes such as Dexter Morgan, in effort to convince them that the vigilante’s actions have earned societys full support, the offenses commonly lain against them will be disproved and a new perspective will be given to support them. Dexter is a serial killer in Miami, FL from Dexter, a series on Showtime; however Dexter only kills murderers. Dexter is considered a felon and his actions are a capitol offense. Many would consider that grounds for Dexter to be thrown into jail, or even face death-row. But look at all the murder we allow and encourage today. Our military is trained to kill Americas enemies. While not everyone approves of war and while no one enjoys it, war is a part of our past and will be a part of our future. If nothing else, war must be accepted. Killing has gone on since the beginning of human history- whether that is Cain and Able, or the war between Sumer and Elam. Who gets to decide who is an enemy of America? The obvious answer is Congress. But Congress is a group of elected officials here to serve its people. Our government of the people, by the people, and for the people is created for us. So ultimately we decide who our enemies are. We the people decided who we go to war with- who we kill. How do we decide who is an enemy of America? There are many acceptable answers such as: any one who threatens our interests, any one who disagrees with our laws, or any one who attacks our country. September 11, 2001 a terrorist organization known as Al-Qaeda attacked America by sending planes through the World Trade Centers in New York and the Pentagon in Virginia. Al-Qaeda unjustly killed 3,000 Americans and Americans justly kill people like this every day. If killing and war are accepted responses to threats posed against the way we live, then who makes the distinction between what killing is just and when killing is necessary. The answer is simple- the law. This topic no longer becomes a moral issue but an issue of law. If Dexter, like our troops over seas, is killing murders then morally Dexter has support. But not full support- not support from the law. There is no arguing murder is against the law, but there are no doubt exceptions. The military is a great example of citizens who, by our laws, can kill. These men are legally allowed to, or licensed, to kill. These are the citizens who kill murders that have or will murder Americans if given the chance. These murderers exist not only over seas, but also in America- killing 16,000 Americans annually. The court system will do the best they to capture them, but what happens when they fail? When citizens stand up against a crook, murderer, or rapist, the punishment lies with the man who rid the world of the injustice; the man that can not let injustice stand is the man that the law says is out of hand. Why should the good be punished? Murder is usually considered an act of passion. Its usually a one time thing which is why most murderers dont get the death penalty. However, certain acts of passion fit the bill on who should get killed in the electric chair. A man who rapes and murderers victims deserves a much more severe punishment than the man who shot that felon. Most wouldnt mind that the rapist was killed and most would believe that the man who shot the rapist had a good mind to do it. If these actions were perfectly legal, it would spark a movement. A movement that would result in the death or thousand of people who believe they are capable of killing felons too. A movement begun with the good intention of cleaning up our streets that will end with them covered in blood. Civilians should not be encouraged to fight crime. But just like policemen and detectives, with training they can. A license to kill these murderers is the best weapon against them. A process should be set in place to allow for this. When the system fails, these licensed killers can put to rest those who murder. Dexter must find proof of the murderers guilt. It is part of his â€Å"code.† A set of rules made for what person he can kill. Dexter can only kill someone who is a murder, for no condonable reason. If Dexter finds this proof, he is free to kill. Why not make the code the description for who a licensed killer can kill? This will lower the rates of overall death tolls and will stop other murderers who kill for a morally wrong reason or for none at all. If Dexter can kill legally, he has then earned all the support he needs. Dexter doesnt need to be famous, he doesn’t need to have to world accept him, he just needs understanding. He has urges to kill, so why not use them for good? Dexters dark side could be used to created a brighter world, because there can be no light without the dark. If Dexter could be given a license to kill, we all would be in a safer place.

The Village Essay Example for Free

The Village Essay The Village is a film about a village where the people live in fear of creatures living in the woods beyond them. It is explained that the villagers have a truce with, as they call them, â€Å"Those We Don’t Speak Of,† where the villagers do not enter their woods, and the creatures do not enter the Villagers’. M. Night Shyamalan illustrates a small society in The Village, of people who are free and protected through the fear of violence, and an imperfect community. To ensure their village is innocent, the elders made sure their children and grandchildren would be protected from violence and greed. By assuring this, the elders made up the creatures and told stories and tales of those killed and harmed by them to make them fear leaving. According to them, the color red was forbidden because it would attract the creatures and bring them into their part of the woods. If anyone was to enter Covington Woods, which was only granted by permission, they would have to wear yellow. The elders and villagers had to sacrifice knowledge of modern resources and medicine. An oath was made years ago in the village that soon was broken when few were told about the make believe creatures. Many of the villagers were affected by the lack of medicine, which caused Noah Percy, who had a mental illness die and Ivy Walker to go into Covington Woods. The villagers believe the creatures will harm them if someone passes the boundaries, although the elders only believe they could be harmed by exposure to the modern world.

Strategies for Sustainable Rice Farming

Strategies for Sustainable Rice Farming LOW CARBON INITIATIVES: A RURAL APPRAISAL OF VARIOUS MITIGATIVE STRATEGIES USED BY RICE FARMERS AS A SCHEME FOR SUSTAINABLE ENVIRONMENTAL MANAGEMENT IN NIGERIA SAVANNA. INTRODUCTION Most of the warming that has occurred since mid-20th century is due to anthropogenic greenhouse gas (GHG) emissions, human activities including modern agriculture contribute to the production GHGs and on the overall, about 14% of GHG emissions comes from the agricultural sector (IPCC, 1996). Several naturally produced and human produced GHGs trap heat. CO2, CH4, and N2O are long-lived in the atmosphere and are the major contributors to positive increases in radiative forces (IPCC, 1996). Agricultural activities are significant producers of CH4 and N2O, of the three main gases that are influenced by land management and that are responsible for the potential greenhouse effect, CH4 has the 2nd greatest climate forcing potential of 27% CAST, (1992) arising from enteric fermentation of farm animals and rice cultivation. BACKGROUND In Nigeria, rice is one of the major cereals grown for food, the cultivable land to rice lies under five major ecologies namely: rain fed upland, rain fed lowland, irrigated rice, deep water and tidal mangrove swamp (Olayemi, 1997). Although Nigeria is the largest rice producer in West Africa and 85% of the total production comes from the north FAO (2012), rice production still seeks an increase in yield to meet the budding population and reduce importation. According to Bello (2004), Nigeria has the potential to produce enough rice for its needs and even export but this is not achieved now because the technology, management practices and the efficiency with which farmers use resources influence productivity. JUSTIFICATION Self-sufficiency in rice production is the goal of the Nigerian government, this has prompted the government to find ways of boosting local rice production (Bello, 2004). Rice paddies have been identified as major CH4 source induced by human activities and Nigerian paddies are not left out. This poses a challenge as researchers are faced daily with the challenges of how to mitigate or adapt to climate change, increase adoption of low carbon practices in all sectors and ways to implement their findings in local and global context of sustainable resource management. Consequently, estimating CH4 emissions from rice paddies and evaluating the low carbon practices used by farmers has become a pressing issue for assessing GHG impacts from agroecosystems and development of mitigation options at local scales for sustainable resource management. Objectives: Spatio-temporal mapping of lands cultivated to rice from 1983 to 2013 in the study area. To compare the CH4 emissions from upland and lowland rice fields. Assess the understanding of climate change and various low carbon practices among rice farmers for environmental protection. Understand the challenges associated with the adoption of low carbon options for rice cultivation. METHODOLOGY To achieve the stated objectives, the study will involve Geo-spatial analysis, field measurements and socioeconomic survey. The study area: The study will be carried out in the savannah belt of Nigeria, Bida zone in Niger state will be selected for the study because of its long history of rice cultivation and its proximity to National Cereal Research Institute, where technologies for cereal cultivation emanate and are disseminated. The zone consists of three Local Government Areas (Lavun, Bida and Gbako) and has a total land area of 6, 181 km2. Geo-spatial analysis Data: Cloud free-Ortho-rectified Landsat images of the area for the years 1983, 1993, 2003 and 2013 will be acquired from image vendors. Analysis: ArcGIS and IDIRSI geo-spatial tools will be used for the analysis of the Images. The images will be overlaid and an area of interest will be created from the overlay. Ground truthing will be done to aid supervised classification of the false and true composites of the area. The map of the dominant land use change of the area will be generated for each year. Accuracy assessment of the classification will be done, image differencing of the land cover maps will quantify the changes in land sizes cultivated to rice. Methane measurement: CH4 emission will be measured by using a portable methane gas meter (Gastech, Australia). Surface CH4 measurements from uplands and lowlands will be taken by inverting a 70mm diameter plastic funnel on the soil surface, the inlet tube of the CH4 meter will be connected to the funnel to read CH4 concentrations (Kartik and Nanjappa). Sampling procedure and Data collection A multistage sampling will be adopted for the study. First, two administrative wards will be randomly selected from each Local Government Area, for the second stage, two villages will be selected randomly from each selected ward and at the third stage, 20 rice farmers from each selected village will be randomly selected to give 80 farmers per Local Government Area and a total of 240 farmers from the zone. To allow for pre-testing and errors, 300 questionnaires will be printed. The sampling frame will focus on adult rice farmers who live in the communities and have been farming for over 25 years based on the assumption that these respondents will have adequate experiential knowledge about the subject matter. Primary data on the understanding of farmers about climate change, its effect on paddy farming, low carbon practices used and the challenges associated with the use of these practices will be collected by administering structured questionnaires to respondents in the study area. Statistical Analysis All data collected will be analyzed, using computer based Statistical Packages for Social Sciences (SPSS) and STATA. A multiple linear regression will be used to link socioeconomic factors with factors that influence land use. REFERENCES CAST, 1992. Preparing U.S. Agriculture for Global Climate Change. Task Force Report No. 119. Council for Agricultural Science and Technology, Ames, IA. Facts and Figures about Niger State, Assessed from http://www.nigerstate.gov.ng/epubl/Facts%20and%20Figures%20about%20Niger%20State1.pdf Kartik V. and Nanjappa A. Phytocapping: An Innovative Technique to Reduce Methane Emission from Landfills. Assessed from methaneflux paper (Environmental Research Journal).pdf Intergovernmental Panel on Climate Change (IPCC), 1996. Climate Change 1995. The Science of Climate Change. The Contribution of Working Group I to the Second Assessment Report of the Intergovernmental Panel on Climate Change. Cambridge University Press, New York. Impact of Trade on Domestic Rice Production and the challenge of Self-sufficiency in Nigeria Assessed from www.warda.cgiar.org//RicePolicy/Chuma.E/Chuma.E.Nigeria.Pres.ppt. Olayemi, J.K 1997. The Nigerian Rice Industry: Performance, Problems and Prospects. A research report prepared for Food and Agricuktural Organisation, FAO; December 1997. UNCCS (United Nations Climate Change Secretariat), Emissions Summary for Nigeria, http://unfccc.int/files/ghg_data/ghg_data_unfccc/ghg_profiles/application/pdf/nga_ghg_profile.pdf WEBSITES USED www.ricenigeria.com EXPECTED RESULTS AND THE RELEVANCE OF MY PROJECT TO CLIMATE CHANGE The distinctiveness of this study is that it seeks to incorporate the experiences of rural farmers in understanding the challenges associated with adopting Low carbon initiatives at local scales. This project aims at: Describing the local perception of climatic vagaries in their environment Characterizing the prevalent land use patterns in recent times. Characterizing the various local conservation practices used by rice farmers for resource conservation. Describing the effects and constraints of adopting resource protection practices. The study would reveal the changes in land cover as mediated by increase in productivity over the past thirty years in the study area and the associated methane emissions. This would be helpful in the design sustainable resource conservation measures for climate protection. As well, the study will reveal the awareness level of the respondents’ on some facts about climate change and variability, its toll on rice farming and various measures used to adapt to these changes. Since considerable attention has not been given to measuring results from adaptation and mitigation activities, results from this study hopes to be a working tool for the Nigerian government in the development of a simple Monitoring, Reporting and Verification (MRV) plan that is more readily useable by farmers through capacity building and technology development or transfer. This study will also provide insight into local resource conservation strategies that can be improved upon for sustainable resource management. The dataset will therefore become a working tool for the government, legislators, private sector, civil society and other stakeholders for appropriate understanding on the trends of greenhouse gas emission from paddies in Bida zone for necessary policy formulation on strategies to reduce the emissions in order to improve ecological system conservation and mitigate global warming. Please explain how you intend to communicate the project results during and after the sponsorship period and which target groups you particularly want to address. (2,000 characters max. The ultimate foci of this study is to raise public awareness on the amount of greenhouse gases released from paddies, it also intends to assess the low carbon strategies used by farmers and the challenges associated with using them. The major target groups are the locals and government officials. Although, the communities have limited expertise at some stages of the study, I intend to work in partnership with them for their ability to suggest strategies that would facilitate data collection and ensure that the data collected are representative of the community during the study. This will be done by clearly explaining the purpose of the study to the community head, since he has a very good knowledge of the community and can help ensure that all factors required for the study is provided. The proximity of the National Cereal Research Institute (NCRI) will be of great assistance during the study and dissemination of results. They will be helpful in providing previous research results and some experimental techniques that will be invaluable in the design of the survey. Usually, conveying research results requires wisdom to avoid rejection. Before communicating the research results to the entire community, results will discussed with the study team from NCRI and the community representatives. Also, since the FADAMA intervention programmes that serve as an intermediary between the government and the communities are common around the study area, assistance will be sought from the FADAMA facilitators during the study and when communicating the research results to the government to enhance acceptance for policy formulation. Timeline of the project, including milestones TIME FRAME (MONTHS) ACTIVITY 1-2 Arrival in Germany, Intensive German language course 3 Reconnaissance survey, acquisition of project materials and pretesting of questionnaire 4-6 Questionnaire administration and analysis. 7-10 Image acquisition, geospatial analysis and ground truthing 11-12 Preliminary write-up and corrections 13-14 Presentations and submission This study is expected to cover a one calendar year period, although this proposed duration is subject to modifications from the Alexander von Humboldt Foundation.

Men and Women: As Interpreted by Deborah Tannen Essay -- essays resear

Did you know, â€Å"men and women talk differently because they are raised in something like two different cultures: a male culture from which young men learn to speak like men and a female culture in which young women learn to speak like women?†(Cooper and MacDonald 9). Well, not actually from two separate cultures, but the idea of men and women being opposites as pointed out in the opening. Deborah Tannen has made her theory that a male culture and female culture each exist, very popular with the human population and has written an extensive book on her theory. To define these communication conundrums, Tannen discusses â€Å"rapport-talk† and â€Å"report-talk†. She defines â€Å"rapport-talk† as â€Å"For most women, the language of conversation is primarily a language of rapport: a way of establishing connections and negotiating relationships† (Cooper and MacDonald 10). Rapport-talk has its strong points focused on showing similarities and matching experiences. Women choose private speaking as the best places for communication. They like small settings and small groups of people that they know well. Tannen uses â€Å"report-talk† to explain how men communicate. â€Å"Report-talk† is â€Å"For most men, talk is primarily a means to preserve independence and negotiate and maintain status in a hierarchical social order† (Cooperand MacDonald 10). Men choose to communicate in public settings, they like to hold center stage by talking as much as possible and to be recognized and acknowledged as h aving a place in th...

Motherboard: The Soul of the Computer Essay -- Computing

â€Æ' I. Introduction â€Æ' II. Criteria in Choosing a Motherboard A. Form Factor This refers to the physical aspects of a motherboard. It simply categorizes motherboards into its general shape and size. Consequently, it would specify the type of power supply and case it can support. Standard form factors of IBM PC compatible industry, ensures interchangeability across generations of technology likewise with products of competing vendors. On the other hand, in enterprise computing, form factors ensure that server modules fit into existing rack mount systems. B. Chipset The chipset is a set of integrated microchips in the computer’s motherboard which is primarily intended to work with a particular group of microprocessors. It has an important job of determining the system’s performance, controlling the communication between the processor and external devices, handling a huge amount of data and directing data from the AGP bus which results to affecting the machine’s graphics performance. It is composed of two major microchips, the North Bridge which connects the CPU to the main memory and graphics controllers, and the South Bridge which manages the data to other integrated components and slower local buses like PCI (Peripheral Component Interconnect), ISA (Industry Standard Architecture). C. Expansion Slots/Ports Expansion slot is a type of port on the motherboard that allows the user to install additional features on the computer such as graphics performance enhancement and memory expansion. These slots offer computer flexibility and upgradability and permit devices such as network cards, sound cards, video cards, and modems to connect. D. Reputation This is merely a reflection of the company’s social status derived from th... ...ion: http://www.brighthub.com/computing/hardware/articles/69163.aspx. Marks in History: ASUS Motherboards. (n.a.). Retrieved August 07, 2010 from ASUSTeK Computer Inc.: http://www.asus.com/ contentpage.aspx?content_type=aboutasus&content_id=9. DFI. (2010). Retrieved August 07, 2010 from DFI - Wikipedia, the free encyclopedia: http://en.wikipedia.org/wiki/dfi. Computer form factor. (2010). Retrieved August 07, 2010 from Computer form factor - Wikipedia, the free encyclopedia: http://en.wikipedia.org/wiki/computer_form_factor. Kozierok, C. M. (2001). Motherboard Form Factors. Retrieved August 07, 2010 from PCGuide - Ref - Motherboard - Form Factors: http://www.pcguide.com/ref/mbsys/mobo/form.htm. Reputation. (2010). Retrieved August 07, 2010 from Reputation - Wikipedia, the free encyclopedia: http://en.wikipedia.org/wiki/reputation#reputation-based_decisions.

The Delegation of Managers Essay -- Delegating Managers Workplace Air

The Delegation of Managers The Oxford English Dictionary defines Delegation as â€Å"The action of delivering or assigning a thing to a person or to a purpose.† Delegation is very important in the Air Force and military in general. When managers do not delegate, they can become overwhelmed. The concept of delegation can be difficult to master. I was a Contracting Officer for 6 years. During that time, I not only saw delegation within the military structure but also to the contractors we employed. Delegation seems like an easy concept, but not everyone understands it and completes it with confidence. Some managers use delegation to ensure that they are not the only ones to blame in a failure. Some managers will delegate the difficult jobs or the ones they don’t want to complete themselves. These are not the reasons delegation should be used in the business world. Delegation can be a great motivational tool, showing employees that they are trusted enough to complete a task. It shows that managers have confidence in the employee. Delegation can also help you as a manager and a sense of accomplishment once the task is completed. As a manager who delegates, you have more time to do other tasks. You could move up the career ladder more quickly because you have time to devote to other projects and your team gets more work done. Every business or office has an opportunity for some form of delegation. Delegation is an everyday occurrence in the Air Force. The Air Force consists of a Chain of Command. At the top of this list is the President of the United States. At the bottom is your average airman. In the middle of this list are commanders, first sergeants, and superintendents. Everything from when to show up for work to how long physical training will last is delegated down the chain. It is the people at the top who make the decisions of what needs to be done, but the individuals at the bottom are the ones who actually get the job done. This is only the military tasks. When it comes to the individual jobs in the Air Force, each unit delegates in it’s own way. As a Contracting Officer, our office negotiated and wrote contracts for every service and supply needed on the base. This included buying new computers and office supplies for offices to the janitorial services for every building. Before the contract was awarded, market research needed to be done. We ... ...ponsibility and recognition. Managers need to delegate the right information to the right people and let those employees shine. Stephen Comiskey once stated, â€Å"You can delegate authority, but not responsibility.† When used properly, delegation can be a great tool for both managers and employees. Managers and employees working together to get tasks done are more efficient and work better as a team. It takes time and effort to develop a good system of delegation, but the end result can help you in your career and confidence level. During my Air Force career, I learned a lot about delegation. This helps me delegate in my current job as a stay at home mom. Everything from my husband’s honey-do list to getting my son to pick up his toys require some level of delegation. 1. Oxford English Dictionary on-line, http://80-dictionary.oed.com.ezproxy.apollolibrary.com/cgi/entry/50060042?query_type=word&queryword=delegation&first=1&max_to_show=10&single=1&sort_type=alpha, accessed on March 9, 2005 2. Alan Chapman, http://www.businessballs.com/delegation.htm, accessed on March 9, 2005. 3. http://en.thinkexist.com/quotes/with/keyword/delegating/, accessed on March 9, 2005.

Common Study Habits Among Students in the Tertiary Level

TABLE OF CONTENTS INTRODUCTION – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 1 BACKGROUND OF THE STUDY STATEMENT OF THE PROBLEM THE SIGNIFICANT OF THE STUDY OBJECTIVE OF THE STUDY PURPOSE OF THE STUDY CONCEPTUAL FRAMEWORK RESEARCH HYPOTHESIS RESEARCH QUESTION REVIEW OF RELATED LITERATURE – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 3 – 5 METHOD – â€⠀œ – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 6RESEARCH METHODOLOGY RESEARCH DESIGN PARTICIPANTS RESEARCH INSTRUMENTS RESULT – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – â€⠀œ – – – 7 – 10 DATA COLLECTION PROCEDURES TABLES ANALYSIS – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 12 – 13 METHOD OF DATA ANALYSIS DISCUSSION – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – †“ – – – – – – – – 14 FINDINGSCONCLUSIONS AND RECOMMENDATION- – – – – – – – – – – – – – – – – – – – – – – – – – – – 14 REFERENCES – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 15 COMMON STUDY HABITS AMONG STUDENTS IN THE TERTIARY INTRODUCTION BACKGROUND OF THE STUDY A research on the study habits among students in the tertiary level, th e study investigated the common study habits among students in the tertiary level using school like St. Nicolas College as a case study.Thirty (30) students were given a questionnaire from different department and year level in the area. The instrument utilized for the study was a questionnaire named â€Å"Common Study Habits among Students in the Tertiary Level†. What are study habits? Study habits are the ways that you study – the habits that you have formed during your school years. Study habits can be good ones, or bad ones. Good study habits include being organized, keeping good notes, reading your textbook, listening in class, and working every day.Bad study habits include skipping class, not doing your work, watching TV or playing video games instead of studying, and losing your work, the manner with which you consistently use to study for school or college. Some of the students missed the effective study habits. In this problem, the researcher wishes to improve and enhanced their learning and to reach their highest potential in significant improvements on test scores and the highest level of success in the classroom or on the job.STATEMENT OF THE PROBLEM The problem is focused mainly on the common study habits among student in the tertiary level. THE SIGNIFICANT OF THE STUDY The problem is focused mainly on the common study habits among student in the tertiary level are significant in various ways. It is believed that findings of this research will definitely be useful to the teachers understanding the capacity, strength and weaknesses of the student and also to influence them in better study habits.OBJECTIVE OF THE STUDY This study was based on the following objectives to describe the study habits of the students in St. Nicolas College, to suggest measures to improve the study habits of the students. PURPOSE OF THE STUDY The purpose of this study is to find out the common study habit among students in the tertiary level. This study also intends to reveal or find out what, if any, relationship exists between habit and effective study habits of students in the tertiary level.

Prescription Drug Abuse

Introduction.When we ph angiotensin-converting enzyme of medicate yeasty and vilification we normally ideate of tidy add together who sign on the plebeian course doses such as cocain, cleft, heroine, or separatewise under-the-counter medicates. However closely peck do nt recognize or take earnestly the spraining manakin of maltreaters of ethical dose(prenominal) dose medicine(prenominal) medicine(prenominal) dose practice of medicine drug drug(prenominal) do medicatess presently in our state. at that place is a common misconception that b atomic number 18ly beca utilisation a doc prescribes a certain drug that that is roughlyway fail-safer and some(prenominal)(predicate) than utilizing the alleged pass drugs. afterwards all, you atomic number 18 being granted a prescription to take the drug by your pay down-to doe with, and it is non wicked or a offense. However, we essential recognize that dependence is nt throttle to however adulterous drugs on the street, and often doctor tell medicines as life-threatening. ethical drug drugs pass improved and save measureless Numberss of springys over the archaic ages as some(prenominal) new discoveries have been achieved in scientific discipline and medical curio in handling a sorting of hit the hayn complaints. However, utilizing these drugs with step forward the supervising of a doctor or for intents different from their intended customs duty lot take to serious unbecoming personal effects, including die knocked out(p) from o.d. and physical dependence. Beca exercise numerous prescription drugs argon oftentimes opiate based, when ab apply, these drugs privy be as habit-forming and precarious as guilty drugs. 1 ) ( dab Moore prat prescription medicine medicine execration, 2009 ) .Harmonizing to ( M.D, Volkow, 2005 ) , motorbus at the National Institute on dose misapply, 2 ) an estimated 48 meg slew ( ages 12 and older ) , have e mploy prescription drugs for non-medical grounds, which represents much or less 20 per centum of the U.S. population.Additionally, 3 ) in 2000, approximately 43 per centum of hospital destiny admittances for drug overdoses ( about 500,000 peck ) legislateed because of mis utilise prescription drugs, and in 2006 entirely, 700,000 exigency room visits were attributed to prescription drug overdoses. 4 ) ( Thibodeau, 2009 ) .This grapheme of drug ill-treatment is change magnitude at an dis maying commit because of their far-flung handiness, including online pharmaceuticss which have made it oft magazine easier for any single regardless of age to add up drugs without a prescription. ( prescription(prenominal) dose tread t from each oneing dose Rehab Programs, 2009 ) . 3 )One of the much or less common and primary methods of obtaining prescription drugs by nuts is by medical student shop harmonizing to the do drugs Enforcement Administration ( DEA ) .5 ) This method refers to a individual who continually searches out different physicians to order the like medicines in order to feed their dependences. I imagine to the highest degree of us either k straightway or have cognize persons or in time household members who have resorted to this type of doings in order to attain prescription drugs for this intent.The most common types of drugs that be a great deal ab employ argon redbird queasy system sedatives such as benzodiazepines or tranquillizers, often prescribed for anxiety and kiping upsets, opioids and narcotics for pain in the ass alleviation, and stimulations such as those stipulated(p) for be shortage hyperactivity upset, ( hyperkinetic syndrome ) , narcolepsy, and fleshiness. 6 ) ( prescription drug medicate blackguard chart do drugss of Abuse and Related Topics NIDA, 2009 )For illustration, U.S. prescriptions for stimulations ( including those taken for ADHD ) increase from around 5 one jillion gazillion million in 1991 to about 35 million in 2007. prescriptions for opioid analgesics such as oxyco wear oute ( OxyContin ) and hydrocodone ( Vicodin ) change magnitude from 40 million in 1991 to clxxx million in 2007. 7 ) ( mayonnaise Clinic, 2008 ) .I olfactory modality the grounds for this in-chief(postnominal) auxiliary in prescription drug maltreatment is simple. We live in a golf club today that tells you a anovulatory drug dissolve bring around and go out all of your business lines no perform what they are. every(prenominal) we have to make is turn on the telecasting and see the constant pelt of advertizements for the latest prescription drugs on the market. As a consequence, the pharmaceutical attention is doing one million millions of dollars off of tribe and is sure as shooting non traveling to kick, on that pointfore supporting and movement the epidemic even much. Furthermore, these drugs are relatively easy to obtain and are socially acceptable by the huge the g reat unwashed of the public compared to misbranded drugs.In alone the past(a) some(prenominal) old ages, we have seen the outgrowth and proliferation of more ail clinics throughout the United States. Although non all are bad, some of these installations as tell by 8 ) ( Silverman & A Brown, MD, 2009 ) , are frequently non-physician possess and run merely intimate the jurisprudence. The doctors who mock up in these installations are rarely accredit through board documentation processes, and numerous take no insurance policy and denudate confidential, hard currency merely services. well-nigh even advertise build up guards in the waiting suites. With no inadvertence, these installations resolve as a beginning for a incessant supply of controlled substances to frequently times devoted and sometimes naAA?ve volume. It is non uncommon to happen patients of these installations having 10s of 1000s of mgs of opioid medicines each month.With these types of plans and cli nics runing and promoting such drug maltreatment, I look that the people who truly invite these medicines are frequently the 1s who induce, such as persons with indefinable entrepot affections and unwellnesss like malignant neoplastic disease. I experienced this first-hand with my grow several old ages ago when she was diagnosed with terminal lung malignant neoplastic disease that had metastasized to her castanetss, and impotently watched her suffer from painful sensation. While she was undergoing radiation interventions at a malignant neoplastic disease clinic, her physician at that place stated that she should utilize Advil to assist with her hurting and that the government was checking down on docket drugs that were prescribed. My reply to this is, if malignant neoplastic disease patients ca nt farm the necessary hurting medicines they desperately conduct, yet nuts weed acquire all they want, so there is something very incorrect with this state we live in and o ur wellness attention system.Decision.What is of signifi layaboutce to get it on and go cognizant of about prescription drug maltreatment is that it is very much the same as other signifiers of illegal drug maltreatment such as cocaine or diacetylmorphine, and no 1 is immune. It mountain be merely as unprotected and lifelessly as other illicit drugs, and affects persons of all ages, races, gender, and socio-economic assgrounds. It can as well demolish households, occupations, and places every bit good as holding fatal wellness effects. In fact, usage of prescription drugs now causes more deceases than diacetylmorphine and cocaine combined, harmonizing to the U.S. do drugs Enforcement Administration. 9 ) ( discourse Solutions Ne twork, 2009 ) .Furthermore, with the recent tragic and wrong(p) deceases of famous persons such as Michael Jackson, Anna Nicole Smith, and heath Ledger related to prescription drug maltreatment, I feel this romp is ultimately being brought to the head and exposed, guideral a much needed cognizance to the dangers and effects of mistreating prescription drugs.Mentions1 ) regurgitate Moore bum prescription(prenominal) Drug Abuse. ( n.d. ) . . Retrieved declination 6, 2009, from hypertext enthral communications protocol //www.patmoorefoundation.com/prescription-drug-abuse2 M.D, Volkow, N. ( 2005 ) . NIDA search breed Series ethical drug Drugs insult and dependence. Retrieved celestial latitude 6, 2009, from hypertext permute protocol //www.drugabuse.gov/ResearchReports/prescription drug/Prescription.html3 ) Prescription Drug Abuse breeding Drug Rehab Programs. ( 2009 ) . . Retrieved declination 6, 2009, from hypertext send protocol //www.prescription-drug-abuse.org/4 ) Thibodeau, D. ( 2009, October 20 ) . Prescription drug maltreatment now stand out illegal drug usage GoDanRiver. Retrieved declination 7, 2009, from hypertext imparting protocol //www2.godanriver.com/gdr/news/local anesthetic/danville_new s/ expression/prescription_drug_abuse_now_tops_illegal_drug_use/14771/5 ) Drug Addiction desexualize Shopping Chronic unhinge medicine Addiction. ( 2009 ) . . Retrieved declination 6, 2009, from hypertext head protocol //www.drug- dependency.com/doctor_shopping.htm6 ) Prescription Drug Abuse chart Drugs of Abuse and Related Topics NIDA. ( 2009 ) . . Retrieved celestial latitude 6, 2009, from hypertext transfer protocol //www.nida.nih.gov/DrugPages/PrescripDrugsChart.html7 ) mayo Clinic. ( 2008 ) . Prescription drug maltreatment MSN health & A Fitness Addiction abjure Smoking. Retrieved celestial latitude 6, 2009, from hypertext transfer protocol //health.msn.com/health-topics/addiction/articlepage.aspx? cp-documentid=1002119948 ) Silverman, MD, S. M. , & A Brown, MD, L. ( 2009 ) . Prescription Drug Abuse In the US and Florida. Retrieved December 7, 2009, fromhypertext transfer protocol //www.hgexperts.com/article.asp? id=66499 ) Treatment Solutions Network. ( 2009 ) . Prescription Drug Abuse and Addiction. Retrieved December 6, 2009, fromhypertext transfer protocol //www.treatmentsolutionsnetwork.com/prescription-drug-abuse.htmlPrescription Drug AbuseThe audience I leave alone be addressing is parents, health professionals and inform educators about the dangers of prescription drugs and how we can better modernise teenagers and spring chicken adults on the dangers of abvictimization them. There are many ways that we can teach and set up our teenagers and juvenile adults, but its weighty that families, schools and communities are involved. The rate of prescription drug overdose among teenagers and novel adults have flip over rocketed over the past several days. This has shape a growing epidemic and if we dont step in and do something, this paradox will only get worse.No parent or caregiver ever wants to lose a pincer and it can be especial harder cognize that you could have helped save it. Some people say its the schools job to teaching this subject and others say that education starts at home. Where can our parents/caregivers get the information they need to help better understand the problem itself and to help safe guard their children? Who would be the best influence to talk to our teens and materialisation adults? In my essay I will explain why its so important that schools and parents/caregivers need to both educate and talk to our young adults and teens. 205) Kara Gordon Prescription Drug Abuse among Teens and Young Adults Prescription drug misuse and overdose among teens and young adults is one of the fastest growing health epidemics in the United States. While there has been a marked decrease in the use of some illegal drugs like cocaine, information from the National stick to on Drug Use and Health (NSDUH) show that around one-third of people aged 12 and over whom utilise drugs for the first time began by using a prescription drug non-medically.The amount of controlled substances dispensed an d used non medically is scary considering that the Centers for Disease accommodate and measure (CDC) describe that opioid drugs, including oxycodone and hydrocodone, caused more than 15,500 overdose deaths in 2010 and that number is increasing. Parents/caregivers and educators need to action and educate our children before its similarly late. Informing teens and young adults about the dangers of fetching prescription drugs that dont become to them could save their lives.Teens and young adults have chosen prescription drugs as their drug of natural selection because it is less expensive as illegal drugs like cocaine or marijuana, and more easily accessible. All they need to do is walk into their own vatroom and font into the medicine cabinet. Its sitting in plain sight for the taking. They dont realize the danger of taking prescription drugs that were non prescribed to them. They approximate because it was prescribed by a doctor that it must be safe.Teens and young adults too feel that, Parents dont care as much if they get caught using prescription drugs, without a doctors prescription, than they do if they get caught using illegal drugs (PR Newswire 4/23/13) like cocaine or marijuana. The most commonly known and used prescription pills that teens and young adults abuse are Vicodin, Oxycontin, Adderall, and Ritalin. There are also precedent drugs such as K2, Spice and bath salts. These designer drugs can be highly dangerous because they havent been tested or approved and you are essentially experimenting on your own body.When teens and young adults use these types of prescription drugs, most people think that they are looking to get high. This is not always the case. Teens abuse prescription drugs for a number of reasons, including to get high, to treat pain, or because they think it will help them with school work. Boys and girls tend to abuse some types of prescription drugs for many different reasons. (Bethesda) Like, boys are more likely t o abuse prescription stimulants to get high, while girls tend to abuse them to mystify alert or to lose weight.Teens and young adults realize when they have taken to many pills until its too late. Some of the signs or symptoms they may poses are an altered psychic state, confusion, slurred speech excited hallucination or agitation, sweating and out of control. (Knudson) They may be unable to breathe on their own. If you notice any of these symptoms you should take them to the emergency room immediately. It is better to have them looked at by a physician than not at all. As parents and caregivers its your job to make sure that your prescription drugs are stored in their proper place at your home.Just like guns, they need to be locked up and out of reach of your love ones. Therefore does not provide them the opportunity or means to get them. We also need to take the opportunity to pillage out our medicine cabinets and safely measure up of unwanted drugs. (PR Newswire 2013) The re are several ways that you can properly dispose of your prescriptions drugs and one way is to use music disposal envelopes. This is a postage-paid envelope that allows people to mail their unwanted or fresh prescriptions to a licensed, secure facility for safe destruction.Another way is through a National Drug Take endure Day. Communities will hold these take back days to provide a safe, at ease and secure means of drug disposal. This is ordinarily run by law enforcement or municipal agencies. Education is also a key ingredient to help defend our children from prescription drug abuse. Almost a decade ago schools were more centre on keeping students from misusing alcohol and illegal street drugs like ecstasy, heroin and cocaine that there was never a headache to even speak about prescription drugs.After a study held by the Centers of Disease Control in 2009, it showed that teens as early as eleven years old were taking prescription medicine at was not prescribed to them. Pr evention of adolescent drug use has never been more important and response to this stately trend, Wake UP was formed as a community education feed to raise awareness of the dangers of abusing prescription drugs and to prevent first time use by teens and young adults. (PR Newswire 2012) This program was created by The disorder Truth, a charitable organization that started two years ago as an parkway to education our children to make better decisions when opportunities of prescription drug abuse are given. This beseech is provided to all schools and communities at no cost. blackguard and abuse of prescription drugs knows no boundaries and requires a comprehensive response that engages all elements and influencers of a teenagers life. This was stated by Paul Barsky, the head of Upper trail at Francis Parker School. What better way to sum up this essay.There are thousands of teens and young adults out there abusing prescription drugs remediate now. It is our job as parents, car egivers, and educators to do everything in our power to teach our teens and young adults everything we can about the dangers of prescription drug abuse. The heart and soul Abuse and Mental Health serve Administration, Office of Applied Studies in 2012 reported that among Indiana residents ages 12 to 17, 8. 2% used prescription pain medications for nonmedical purposes in the past year Indianas destiny was statistically similar to the nations 6. %. The Indiana College Substance Use Survey that was conducted in 2011 showed 11. 3% of Indiana College students used prescription medications not prescribed to them in the past year, with 6. 2% currently using and 3. 8% of Indiana college students misused their prescription medication in the past year, with 1. 4% of students reporting current misuse. That is why it is so important that we reach out to our children and fall and education them as best we can. You never know that the next childs life that is saved could be our own. (1069)Pre scription Drug AbuseIntroduction.When we think of drug nuts and maltreatment we usually think of people who take the common street drugs such as cocaine, cleft, heroine, or other illegal drugs. However most people do nt recognize or take earnestly the turning figure of maltreaters of prescription drugs presently in our state. There is a common misconception that merely because a physician prescribes a certain drug that that is someway safer and different than utilizing the alleged street drugs. After all, you are being given a prescription to take the drug by your doctor, and it is non illegal or a offense. However, we must recognize that dependence is nt limited to merely illicit drugs on the street, but frequently doctor prescribed medicines as good.Prescription drugs have improved and saved infinite Numberss of lives over the old ages as many new discoveries have been achieved in scientific discipline and medical specialty in handling a assortment of known diseases. However, util izing these drugs without the supervising of a doctor or for intents different from their intended usage can take to serious inauspicious effects, including decease from overdose and physical dependence. Because many prescription drugs are frequently opiate based, when abused, these drugs can be as habit-forming and unsafe as illegal drugs. 1 ) ( Pat Moore Foundation Prescription Drug Abuse, 2009 ) .Harmonizing to ( M.D, Volkow, 2005 ) , manager at the National Institute on Drug Abuse, 2 ) an estimated 48 million people ( ages 12 and older ) , have used prescription drugs for non-medical grounds, which represents about 20 per centum of the U.S. population.Additionally, 3 ) in 2000, approximately 43 per centum of infirmary exigency admittances for drug overdoses ( about 500,000 people ) happened because of misused prescription drugs, and in 2006 entirely, 700,000 exigency room visits were attributed to prescription drug overdoses. 4 ) ( Thibodeau, 2009 ) .This type of drug maltreatm ent is increasing at an dismaying rate because of their widespread handiness, including online pharmaceuticss which have made it much easier for anyone regardless of age to get drugs without a prescription. ( Prescription Drug Abuse Information Drug Rehab Programs, 2009 ) . 3 )One of the most common and primary methods of obtaining prescription drugs by nuts is by physician shopping harmonizing to the Drug Enforcement Administration ( DEA ) .5 ) This method refers to a individual who continually searches out different physicians to order the same medicines in order to feed their dependences. I think most of us either know or have known persons or even household members who have resorted to this type of behaviour in order to acquire prescription drugs for this intent.The most common types of drugs that are frequently abused are cardinal nervous system sedatives such as benzodiazepines or tranquillizers, often prescribed for anxiousness and kiping upsets, opioids and narcotics for hu rting alleviation, and stimulations such as those given for attending shortage hyperactivity upset, ( ADHD ) , narcolepsy, and fleshiness. 6 ) ( Prescription Drug Abuse Chart Drugs of Abuse and Related Topics NIDA, 2009 )For illustration, U.S. prescriptions for stimulations ( including those taken for ADHD ) increased from around 5 million in 1991 to about 35 million in 2007. Prescriptions for opioid analgesics such as oxycodone ( OxyContin ) and hydrocodone ( Vicodin ) increased from 40 million in 1991 to 180 million in 2007. 7 ) ( Mayo Clinic, 2008 ) .I feel the grounds for this important addition in prescription drug maltreatment is simple. We live in a society today that tells you a pill can bring around and work out all of your jobs no affair what they are. All we have to make is turn on the telecasting and see the changeless barrage of advertizements for the latest prescription drugs on the market. As a consequence, the pharmaceutical industry is doing one million millions o f dollars off of people and is surely non traveling to kick, therefore encouraging and driving the epidemic even more. Furthermore, these drugs are comparatively easy to obtain and are socially acceptable by the huge bulk of the public compared to illegal drugs.In merely the past several old ages, we have seen the outgrowth and proliferation of many pain clinics throughout the United States. Although non all are bad, some of these installations as stated by 8 ) ( Silverman & A Brown, MD, 2009 ) , are frequently non-physician owned and run merely inside the jurisprudence. The doctors who pattern in these installations are seldom accredited through board enfranchisement processes, and many take no insurance and publicize confidential, hard currency merely services. Some even advertise armed guards in the waiting suites. With no inadvertence, these installations serve as a beginning for a uninterrupted supply of controlled substances to frequently times addicted and sometimes naAA?ve people. It is non uncommon to happen patients of these installations having 10s of 1000s of mgs of opioid medicines each month.With these types of plans and clinics runing and promoting such drug maltreatment, I feel that the people who truly necessitate these medicines are frequently the 1s who suffer, such as persons with painful terminal diseases and unwellnesss like malignant neoplastic disease. I experienced this first-hand with my mother several old ages ago when she was diagnosed with terminal lung malignant neoplastic disease that had metastasized to her castanetss, and impotently watched her suffer from hurting. While she was undergoing radiation interventions at a malignant neoplastic disease clinic, her physician at that place stated that she should utilize Advil to assist with her hurting and that the authorities was checking down on agenda drugs that were prescribed. My response to this is, if malignant neoplastic disease patients ca nt acquire the necessary hurting med icines they urgently need, yet nuts can acquire all they want, so there is something really incorrect with this state we live in and our wellness attention system.Decision.What is of import to acknowledge and go cognizant of about prescription drug maltreatment is that it is much the same as other signifiers of illegal drug maltreatment such as cocaine or diacetylmorphine, and no 1 is immune. It can be merely as unsafe and lifelessly as other illicit drugs, and affects persons of all ages, races, gender, and socio-economic backgrounds. It can besides destruct households, occupations, and places every bit good as holding fatal wellness effects. In fact, usage of prescription drugs now causes more deceases than diacetylmorphine and cocaine combined, harmonizing to the U.S. Drug Enforcement Administration. 9 ) ( Treatment Solutions Network, 2009 ) .Furthermore, with the recent tragic and ill-timed deceases of famous persons such as Michael Jackson, Anna Nicole Smith, and Heath Ledger r elated to prescription drug maltreatment, I feel this job is eventually being brought to the head and exposed, conveying a much needed consciousness to the dangers and effects of mistreating prescription drugs.Mentions1 ) Pat Moore Foundation Prescription Drug Abuse. ( n.d. ) . . Retrieved December 6, 2009, from hypertext transfer protocol //www.patmoorefoundation.com/prescription-drug-abuse2 M.D, Volkow, N. ( 2005 ) . NIDA Research Report Series Prescription Drugs Maltreatment and Addiction. Retrieved December 6, 2009, from hypertext transfer protocol //www.drugabuse.gov/ResearchReports/Prescription/Prescription.html3 ) Prescription Drug Abuse Information Drug Rehab Programs. ( 2009 ) . . Retrieved December 6, 2009, from hypertext transfer protocol //www.prescription-drug-abuse.org/4 ) Thibodeau, D. ( 2009, October 20 ) . Prescription drug maltreatment now tops illegal drug usage GoDanRiver. Retrieved December 7, 2009, from hypertext transfer protocol //www2.godanriver.com/gdr /news/local/danville_news/article/prescription_drug_abuse_now_tops_illegal_drug_use/14771/5 ) Drug Addiction Doctor Shopping Chronic Pain Medication Addiction. ( 2009 ) . . Retrieved December 6, 2009, from hypertext transfer protocol //www.drug-addiction.com/doctor_shopping.htm6 ) Prescription Drug Abuse Chart Drugs of Abuse and Related Topics NIDA. ( 2009 ) . . Retrieved December 6, 2009, from hypertext transfer protocol //www.nida.nih.gov/DrugPages/PrescripDrugsChart.html7 ) Mayo Clinic. ( 2008 ) . Prescription drug maltreatment MSN Health & A Fitness AddictionQuit Smoking. Retrieved December 6, 2009, from hypertext transfer protocol //health.msn.com/health-topics/addiction/articlepage.aspx? cp-documentid=1002119948 ) Silverman, MD, S. M. , & A Brown, MD, L. ( 2009 ) . Prescription Drug Abuse In the US and Florida. Retrieved December 7, 2009, fromhypertext transfer protocol //www.hgexperts.com/article.asp? id=66499 ) Treatment Solutions Network. ( 2009 ) . Prescription Dru g Abuse and Addiction. Retrieved December 6, 2009, fromhypertext transfer protocol //www.treatmentsolutionsnetwork.com/prescription-drug-abuse.html