The Health Of The Canadian Health System - 1808 Words

Oral health is not considered an integral part of Canada s universal, publicly-funded health care regime. Dental care, outside of a hospital setting, does not constitute a ‘medically necessary’ service for the purpose of maintaining health as per the Canada Health Act (1964). There are three components to the Canadian health system that exist today: universal, publicly-funded coverage for physician and hospital services (known as Medicare); goods and services such as home care, long-term care, and prescription drugs which are funded either privately (through insurance or out-of-pocket), or publicly (through targeted subsidies or direct delivery programs); and finally, private health care services which include dental care.1 Costs for†¦show more content†¦in Finland, where up to 79 per cent of dental care is publicly-funded.3 A report issued by the Canadian Academy of Health Sciences states that six million Canadians per year avoid visiting a dental professional for cost reasons.2 While the private sector provides excellent quality of oral health care for its patients, many vulnerable groups have difficulty with access.2 It is also these vulnerable groups who demonstrate extremely high levels of oral health disease. According to a 2014 report issued by the Canadian Academy of Health Services (CAHS), the following represent Canada’s most vulnerable groups: individuals with low incomes; younger age children living in low-income families; individuals working without dental insurance; elderly populations with low incomes and/or living in institutions; aboriginal people, immigrants/refugees; people with disabilities; and, populations living in rural/remote communities.2 The CAHS authors report that increasingly and in light of challenging economic times, families from lower-middle income strata are also demonstrating difficulty with accessing oral health care (this is partially attributable to an increasing tendency toward part-time employment rather than fu ll-time employment with benefits). Oral health has many

Othello Critical Reading Journal. English Iv Honors. Swanson.

Othello Critical Reading Journal English IV Honors Swanson Act I Othello’s position in society is that of a military commander. He is also and insider yet outsider due to his race. In scene II, he is manifested as a respectable character. Brabantio believes Othello isn’t good enough for his daughter because he’s black. He also may be upset because she eloped. Iago’s view of human nature is doesn t respect people that serves others blindly but he respects those who follows and does it to their benefit. Iago says in Act I, Scene 1 that he hates Othello because Othello has passed him over as a lieutenant. Instead, Othello has chosen Michael Cassio, who, Iago says, has no knowledge of how to be a soldier. He explains Desdemona’s defense†¦show more content†¦Act III Steps by which Iago rouses Othello’s jealousy/ suspicion: Step 1: Iago slyly comments on how quickly Cassio leaves Desdemon’s presence as soon as they enter. He states â€Å"I cannot think it/ That he would steal away so guilty-like/ Seeing you coming. Step 2: Iago questions Cassio’s ‘assistance’ during the ordeal when Othello was trying to court Desdemona by questioning â€Å"oh really?† when Othello said Cassio was involved. Step 3: Iago casts doubt on Cassio’s integrity by suggesting that he’s jealous. Step 4: Iago cautions Othello to watch Cassio when he’s around Desdemona subliminally suggesting that there’s inappropriate behavior taking place between the two. Step 5: Iago reminds Othello that Desdemona deceived her father which insinuates that she may or may not deceive him. Step 6: Iago casts doubt on Desdemona’s integrity and loyalty by responding â€Å"I hope she never does† when Othello states he’s sure Desdemona would never cheat. 2. Othello is so easily manipulated because he is very trusting of Iago. He believes him to be â€Å"honest Iago.†His insecurities are being pitted against him. Those insecurities being his race, his social status, and his age. He believes in the ‘prophecy’ from Desdemona’s father. Lastly, he is emotionally unstable during this entire scene which may have also caused him to fall vulnerable. 3. Iago knows he has successfully manipulated Othello after he tells him of the time Cassio spoke fondly of Desdemona in his

Principles of the Enlightenment Free Essays

Margarita Arnold HIS 112-100M Critical Essay #1 The three fundamental principles of the Enlightenment listed in the text of Traditions and Encounters are popular sovereignty, individual freedom, and political and legal equality. According to Gombrich, the author of the A Little History of the World, the three fundamental principles of the Enlightenment are tolerance, reason, and humanity. Traditions and Encounters describes popular sovereignty as a â€Å"contract between the rulers and the ruled† (623). We will write a custom essay sample on Principles of the Enlightenment or any similar topic only for you Order Now The king or monarch is a representative of the people who has political rights, but the people hold their personal rights to life, liberty, and property. Individual freedom principle ties in to the personal right of liberty as a freedom of speech with no censorship. Political and legal equality states that everyone should be regarded as equals not matter what their profession is. Individuals should participate in creating laws and policy. If there is no general representative elected, then the people would act as representatives. This is a  laissez faire thought- leave us be or let us do, although not mentioned in Traditions and Encounters as one of the fundamental principles. Laissez faire thought, meaning about the state of French commerce, did come after the Enlightenment, a little before the French revolution. Laissez faire encompasses the three fundamental principles in one thought: leave the people be. A Little History of the World states that tolerance, or common sense could unite all men and all beliefs â€Å"should be respected and tolerated† (214). Reason explained nature and paranormal things such as witchcraft. Gombrich proclaims that reason â€Å"is given in equal measure to all mankind the world over† (215). Human dignity prohibits a person to be publically humiliated. This meant that people could not be marked as criminals by branding or cutting of limbs. From Traditions and Encounters and A Little History of the World individual freedom and tolerance could be compared as the same principle on the basis of tolerance could be regarded as the right to free speech and common sense that all people deserve. Gombrich pairs reason and tolerance in the same category, whereas they are quite different by reason meaning that things in nature could be explained by trial and error. Gombrich credits Frederick the Great as the bravest king to embrace the Enlightenment ideas because he wanted to make Prussia â€Å"a model state† (217). Gombrich’s assessment of Frederick the Great in A Little History of the World is accurately stated, because Frederick the Great did support the Enlightenment and made things easier for his people. He was still a king of course, and any tried to do what any king would: â€Å"to make Prussia the mightiest of all the German states† (217) The correlation between the Enlightenment and the revolutions are the ideas that the general population could have these rights of freedom, equality, popular sovereignty, and tolerance. Revolution comes after people realize that human rights are not administrated properly with great merits to John Locke, Voltaire, and Jean-Jacques Rousseau, who were courageous enough to speak out in those turbulent times. The Enlightenment did not single handedly cause the French or American revolutions. The French revolution occurred because of unrests in the middle and lower classes, lack of funds due to Seven Years War and the overindulgent spending of the monarchs. The American leaders were also influenced by the Enlightenment, and fought against their oppressor- England. Equality, freedom of speech and of the press, and religious tolerance are all Enlightenment ideas that were assimilated into the core and the laws of America. In the Declaration of Independence, Thomas Jefferson wrote about the rights to â€Å"life, liberty, and the pursuit of happiness†. These ideas resonate John Locke’s argument in where individuals are the governors and that â€Å"the governments derive their power and authority from ‘the consent of the governed’† as stated in Traditions and Encounters, 625. These Enlightenment beliefs led unswervingly to the American Revolution, in which the colonists gained control over their own futures and the future of America. The American Revolution was especially productive, because it led to the establishment of a government by the people and for the people. The French and American Revolutions proved to the world that monarchs and overlords could be dethroned and that the common man, through reason, could attain his freedom. Without these revolutions, Europe would be stuck in an archaic system of monarchs and the Catholic Church ruling through fear and oppression. The differences between the American and French revolutions are that the colonies were revolting against an overseas king, while the lower class French were revolting against their king. The American Revolution revolted against England, while the French Revolution revolted gainst France, Prussia, Austria, Spain, Britain, and the Netherlands as stated in Traditions and Encounters, 629. The French Revolution and American Revolution were fought in different parts of the world, as well as continents. The French Revolution was by far bloodier with the use of the guillotine, but lacked self-government as described in Traditions and Encounters. Gombrich’s description of the Fre nch Revolution in and A Little History of the World is a very violent revolution, which started with a very amusing characterization of the royalty. The kings of France â€Å"were incompetent, and content merely to imitate their great predecessor’s outward show of power† through â€Å"pomp and magnificence† (220). The kings of France were the only ones that did not live in a reality of the Enlightenment. Through the National Assembly, â€Å"terror [was] spread among the enemies of Reason† (225) and executions of the royalty such as King Louis XVI, and Marie Antoinette prevailed. During the French Revolution, a new violent party emerged named the Jacobins. According to A Little History of the World, the Jacobins were â€Å"not only against the aristocrats: they were against anybody who disagreed with them, and anyone who crossed them lost his head† (224). One of the leaders of the Jacobins was Robespierre, a â€Å"stiff, sober and dry lawyer† (225) who always spoke about virtue. Robespierre was an insuppressible human being with a love for condemning people’s heads to the guillotine. Robespierre at first announced Christianity was an ancient superstition, then accepted God and declared himself as the priest of the Supreme Being. Traditions and Encounters compared to A Little History of the World Does not describe Robespierre the same way as Gombrich does. Robespierre is portrayed in Traditions and Encounters as a â€Å"popular radical† (629) who tried to eliminate Christianity and establish a cult of reason in place of Christianity with new calendar days and year. The Jacobins allowed some rights for women such as property rights, and divorce. It was not mentioned in A Little History of the World that Robespierre died by his favorite execution method: the guillotine. Robespierre was one of the leaders of the Jacobins, and he advanced the ideas of the Enlightenment through the Revolution. Robespierre advanced the Enlightenment through the reign of the Jacobins, and the use of the guillotine, sending people to their deaths who still believed in monarchy. After the French really saw what he had done, his reign of terror has gone too far, Robespierre was sent to guillotine by his own people that he liberated. How to cite Principles of the Enlightenment, Papers

Fundamental issues in financial accounting - Myassignmenthelp.Com

Question: Discuss about the Fundamental issues in financial accounting. Answer: Introduction: This case study has been prepared regarding a company that is Sunshine Ltd in which the General Manager named Kam Sunshine considered approaching Maria Mars which is the accountant of the company. The objective was to ensure certain advancements within the companys incoming profit discretely. This has increased certain dilemma for the accountant for the reason that she is focussed on her contract renewal in the company. Other than being aware of the fact that certain actions remain unethical, Maria has altered the depreciation method from applying straight line method to using the sum-of-years digits technique (Bazley et al. 2013). For this reason, the stakeholders has recognised that in this case study is focussed on shareholders, governments, communities, partners, suppliers, consumers, accountant, general manager and the creditors. Certain ethical concerns recognised by Maria in altering the depreciation methods that is explained in accordance with the requirements of the company along with AASB 116 effect. Governance and Ethics: It is explained that governance and ethics is concerned about mortality and it is not imposed on anyone. In contrast, ethics is considered to be highly efficient as the confidence of the users might get boosted with maintaining the necessary level and quality of work. Certain concerns associated with ethics of Sunshine Ltd are explained below: Objectivity Violation- General Manager of Sunshine Ltd is observed to misbehave with the companys senior management for certain personal gain and the accountant has also supported the person in attaining such objective. The company has employed several depreciation techniques on the fixed assets in order to indicate the devaluation effect along with depreciation method. This might indicate a situation within which the future advantages associated with assets are anticipated to be caused. Maria has altered the method of depreciation that has resulted in certain difference within the timing of the overall depreciation (Aasb.gov.au. 2017). This has resulted on the decisions of the shareholders to get impacted from the real decisions by certain anticipations regarding error. The accountant was held responsible to indicate accounting information in a better manner and the changes within financial reports should be reported. This is deemed to be against the working ethics of the accountant that has interrupted the necessary objectivity principle. Integrity and Transparency Defect- the Companys shareholders are deemed to have the responsibility to realise about the profitability associated with its investments. Relied on such variation associated with their investment profitability, they have the right to make sure that the shares are kept within the company. For addressing the needs of the shareholders within Sunshine Limited, Kam Sunshine has explained the fact that altering the deprecation method for developing an illusion of constant high profit. This indicates absence of integrity and transparency on the behalf of Sunshine Ltd in order to signify proper information to the financial statement users (Beatty and Liao 2014). Role of Accountants in Depreciation Method Change Relied on the information explained within the case study, Maria Mars has considered altering the depreciation method to be used from being straight line method to sum-of-years digits method (Bevis 2013). The major objective of employing the sun-of-years digits method is to decrease the necessary profit level in the future two years in order to transfer the same to 2018 and 2019 in order to deal with the expected economic depression. This might be explained with the support of the below mentioned illustration: Asset cost = $500,000 Useful life = 5 years Salvage value = $50,000 In addition, the comparison between profits through employing the two depreciation methods is indicated in the below section: Straight-line depreciation method: Straight-line depreciation = (Cost of asset Salvage value)/ Useful life Straight-line depreciation = ($500,000 - $50,000)/5 = $90,000 Sum-of-years-digits method of depreciation: Sum-of-years-digits method = Depreciable base x (Left over useful life/ Sum-of-years-digits) Sum-of-years-digits = n (n + 1)/2 Sum-of-years-digits = 5 (5 + 1)/2 Sum-of-years-digits (SYD) = 15 Years Depreciable base Left over useful life SYD Applicable percent Yearly depreciation 1 $450,000 5 5/15 33.33% $150,000 2 $450,000 4 4/15 26.67% $120,000 3 $450,000 3 3/15 20.00% $90,000 4 $450,000 2 2/15 13.33% $60,000 5 $450,000 1 1/15 6.67% $30,000 Statement indicating changes in deprecation: Years Straight-line depreciation Yearly depreciation (SYD) Difference 1 $90,000 $150,000 ($60,000) 2 $90,000 $120,000 ($30,000) 3 $90,000 $90,000 Nil 4 $90,000 $60,000 $30,000 5 $90,000 $30,000 $60,000 After altering the depreciation method, the necessary depreciation amount can increase in the initial years. Moreover, it might result in decline in the future years. This might facilitate in maintaining the profits to be constant over the future years because of the decrease on the depreciation charges with the passage of years (Callen 2015). Therefore, Maria Mars has a major role in altering the depreciation method from straight line method to sum-of-years digits technique in addressing the objectives of Kam Sunshine that is the general manager of the company. Stakeholders It is gathered from the Sunshine Ltd case study that a stakeholder is an individual, company or a group that has interest or concern in other companies. In this case study, the major shareholders those are recognised are explained under: Government and Communities- Communities and the government are considered as eternal shareholders for they are linked closely with Sunshine Ltd (Christensen, Cottrell and Baker 2013). As companies has their operation within the community, their conducts has an impact beyond consumers. The company experience taxes and in certain cases it is the informal expectations of the residents to have business operation in an ethical manner and sustain environmental sustainability. Moreover, the communities anticipate the companies to be linked with events along with domestic charitable giving. The government entities take certain decisions that might have an impact on Sunshine Limited Companys operations (Crawley and Wahlen 2014). For this reason, it is deemed to be considerable for the business managers of the company in sustaining strong link with the domestic officials for anticipating regulatory changes or community development impacting the companys operations. Consumers- The consumers are observed as vital external shareholders and these are required to be considered. In the retailers case, the consumers are deemed to be customers. For this reason, retaining, drawing and generating loyalty from the major consumers make sure of extended term financial progress of the company (Dutta and Patatoukas 2016). Considering the business-to-business companies, the business companies are the consumers those acquire goods for commercial purposes. The trade resellers are associated in direct selling from retailers or wholesalers and in certain scenario end consumers must be considered to be an aspect of the stakeholders. In a scenario where the consumers do not acquire the manufactured goods for instance, the distribution channel failure is inevitable. Suppliers and Partners- The business partners and suppliers are observed as major shareholders within the recent competitive environment (Henderson et al. 2015). The companies generally tend to maintain loyal relationship with the suppliers and the associates. This might support Sunshine Ltd in maintaining common goals, shared vision and strategies. The buyers and the trade sellers might efficiently collaborate in offering maximum value to the end consumers that is beneficial to the partners. Moreover, the trade partners are anticipated to have its operation in an ethical way for avoiding hampering consumer reputation of the company related with Sunshine Ltd. Accountant- As per the Sunshine Ltd case study, Maria Mars the accountant that supported in developing the financial statements along with altering the profit from the tear 2016 to 2017 along with 2018 to 2019. Creditors- It is explained that the companies often employ lenders in order to fund their purchases, business ventures, asset purchases as well as the supply purchases (Weil, Schipper and Francis 2013). The banks are involved in offering loans for vital purchases that includes new building. The suppliers can offer product inventory on account that is paid by the company at some other time in future. The current creditors of Sunshine Ltd might anticipate that the payment deadlines are addressed regularly along with accordingly. In such scenario, the company might be able to enhance relationships with its creditors that might increase the profitability of attaining effective funding in upcoming years. Shareholders- The individuals those invest in Sunshine Ltd for attaining advantages through attaining a share of the business profit is recognised as the vital shareholders of the company (May 2013). General Manager- In alignment with the given case study, Kam Sunshine is recognised to be Sunshine Ltd Companys general manager. The individual is likely to undertake certain decisions for enhancing total organizational performance (Van Mourik 2014). AASB 116 Standard Effect After the end of the period 30th June, 2015, Kam Sunshine has manipulated Maria Mars in recognising a manner for decreasing the profits in the future two years that initiates from 2016 and continues. Hence, this might offer regular profits over the future two years in order to address the interests of the shareholders. The accountant has altered the depreciation method fro being the straight line method to sum-of-digits technique (Narayanaswamy 2014). Moreover, Maria Mars has not disclosed any alterations made within the financial statements of the company. AASB 116 that is an Australian Accounting Standards Board associated with plant, property and equipment is a complied standard that is applicable to the annual reporting periods that initiated on or after 1st July, 2009. This standard has an objective to stipulate the accounting treatment associated with property, plant and equipment for providing necessary information to the financial statement users in accordance with the compan ys investment on certain assets along with required advancements in that investment. Certain vital concerns associated with accounting of plant, property and equipment are within the asset realization, the ascertainment of the carrying amounts along with advancements within depreciation along with impairment losses that is realised along with the same (McLaney and Atrill 2014). Within this case study, Maria Mars has advanced the method of depreciation from the straight line method to the sum-of-years digits method. Such concept associated with depreciation technique is segmenting the cost of tangible asset aver useful life of any good. It is also gathered that the business firms are getting highly associated within depreciating fixed or the non-current assets for attaining purposes of accounting and tax reasons. Accounting aspects is deemed to have an effect on the prepared net income statement of the company and tax based factors is observed to have an effect on the balance sheet statement of the company. Majorly, certain cost is apportioned in the depreciation expense form in time duration where the asset is anticipated to be used. The business companies realise their expenses for tax financial reporting and tax factors (May 2013). The techniques of computing depreciation along with the years over which certain assets are depreciated might diverge among t he type of assets in the similar business along with difference in tax purposes. The accounting standards along with laws can specify the same as it varies in several countries. The techniques of calculating depreciation expense are numerous that includes straight line method, decreasing balance along with sum-of-years-digits methods. Certain emergence of depreciation expense is present at the time the assets are utilised within the service. It is also gathered that the sum-of-years-digits method serves as an accelerated process for calculating the asset depreciation. The formula that is employed in calculating the value of depreciation under this process is explained under: SYD depreciation = Depreciable base x (Left over useful life/ Sum-of-years-digits method) This technique is developed in order to signify the consumption pattern of an important asset. Moreover, it is also employed in the absence of any particular pattern in the process where the asset must be used over the future years (May 2013). The straight line depreciation technique charges uniform costs over the non-current assets useful life. Such depreciation method is efficient within which the economic realisation from an asset is deemed to be realised in a better manner over their useful lives. Depreciation per year = (Cost Residual value)/ Useful life Sunshine Ltd is a huge departmental store along with having a group of members that undertakes decisions developed on rules at the time of the companys emergence. For this reason, Kam Sunshine has not followed the organizational policy through undertaking certain personal decisions that has direct effect on the companys financial statement. In addition, from the case study it is observed that certain advancements those were made in the company is focussed in taking the final decision that is required to e disclosed to all the stakeholders related with the company (May 2013). For this reason, it might be elucidated that the conducts of Maria Mars was not in accordance with AASB 116. Conclusion: The objective was to ensure certain advancements within the companys incoming profit discretely. This has increased certain dilemma for the accountant for the reason that she is focussed on her contract renewal in the company. From the above discussion, it could be stated that the company has employed several depreciation techniques on the fixed assets in order to indicate the devaluation effect along with depreciation method. This might indicate a situation within which the future advantages associated with assets are anticipated to be caused. Maria has altered the method of depreciation that has resulted in certain difference within the timing of the overall depreciation. References: Aasb.gov.au., 2017. [online] Available at: https://www.aasb.gov.au/admin/file/content102/c3/AASB116_07-04_ERDRjun10_07-09.pdf [Accessed 24 Apr. 2017]. Bazley, M., Hancock, P., Fisher, C., Lovell, A., Berk, J., DeMarzo, P., Berk, J. and DeMarzo, P., 2013.Financial Accounting: An Integrated. Thomson Pty Ltd, South Melbourne. Beatty, A. and Liao, S., 2014. Financial accounting in the banking industry: A review of the empirical literature.Journal of Accounting and Economics,58(2), pp.339-383. Bevis, H.W., 2013.Corporate Financial Accounting in a Competitive Economy (RLE Accounting). Routledge. Callen, J.L., 2015. A selective critical review of financial accounting research.Critical Perspectives on Accounting,26, pp.157-167. Christensen, T., Cottrell, D. and Baker, R., 2013.Advanced Financial Accounting(No. 2013). McGraw-Hill. Crawley, M. and Wahlen, J., 2014. Analytics in empirical/archival financial accounting research.Business Horizons,57(5), pp.583-593. Dutta, S. and Patatoukas, P.N., 2016. Identifying Conditional Conservatism in Financial Accounting Data: Theory and Evidence.The Accounting Review. Edwards, J.R., 2013.A History of Financial Accounting (RLE Accounting)(Vol. 29). Routledge. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015.Issues in financial accounting. Pearson Higher Education AU. Hoggett, J., Edwards, L., Medlin, J., Chalmers, K., Hellmann, A., Beattie, C. and Maxfield, J., 2014. Financial accounting. May, G.O., 2013.Financial accounting. Read Books Ltd. McLaney, E.J. and Atrill, P., 2014.Accounting and Finance: An Introduction. Pearson. Narayanaswamy, R., 2014.Financial accounting: a managerial perspective. PHI Learning Pvt. Ltd. Van Mourik, C., 2014. Fundamental issues in financial accounting and reporting theory. Routledge. Weil, R.L., Schipper, K. and Francis, J., 2013.Financial accounting: an introduction to concepts, methods and uses. Cengage Learning.

Eliminative Materialim Essays - Materialism, Ontology,

Eliminative Materialim Eliminative Materialism Eliminativists believe that there is something fundamentally mistaken about the common-sense conception of the mind. Elimin-ativists suggest that for man to move forward in his understanding of the mind he must drop part or all of this common sense conception in favor of one which does not use notions such as belief, experience, sensations and the like. The rationale for this suggestion is that these notions are fraught with conceptual difficulties as well as being recalcitrant to any reduction to natural science. Eliminativist propose to replace common sense conception with a materialist or physicalist conception and for this reason they are referred to as eliminative materialists. W.V. Quine can be considered Eliminativist. Many believe Quine is an Eliminativist since his remarks about materialism and the mind often seem to occur when his interest is in understanding and linguistic representation. Such Eliminativist remarks are found throughout his writings in ?States of Mind?. One example would be ?A mental state is not always manifested in behavior. Physically construed, it is a state of nerves?. In ?States of Mind? Quine disagrees with the concept of dualisim which submits that the mind and body are two separate entities that interact and influence each other . Quine says we are all one substance and our mental state is also our physical state. This means that our mental states are equal to our neural states/physical states. He clearly states his meaning here: ?The only change is that we reckon mental states as states of the body rather than as states of another substance, the mind,? (pg. 287, The Nature of Mind). Where as dualists see that the physical and mental states as separate states or entities. Eliminativists use terms one associates with mental states to refer to bodily state. Thus they are also physicalists. They believe that observed behavior of the body results in the naming of our mental states. Quine reflects on how we learn the mentalistic terms to give reinforcement to his beliefs. He tells us that when one is young and one is learning about one's mental states, one associates names with those mental states because one is told to. This means that when one is hit on the head as a young child and gets a sensation or rather, mental state, someone else comes a long, observes this behavior and says that because they were hit on the head the mental state that they are sensing must be ?pain?. So naming our mental states is something learned. As Quine says, ?Mental states, construed as states of nerves, are like diseases. A disease may be diagnosed in the light of observable signs though the guilty germ be still unknown to science.? We may not know if we diagnosed the word pain as the correct mind state but the symptoms of hitting one's head would allow us to believe that as true. He is not telling us to just hand off what we have learned. He is only asking us to use more neural talk when we are discussing our minds so we aren't miss labeling anything. Quine consistently denies that a distinction can be drawn between naming the mental states and identifying nervous sensations he reputes naming mental states in example pain etc. in favor of states of nerves(pg. 288, The Nature of Mind). Hence he is content to talk states of nerves' identification but again in everyday life he thinks it is all right to use are normal linguistics structure to discuss what is happening to us or has happened to us. In ?Persons Without Minds?, by Richard Rorty, another Elimin-ativist, looks at eliminative materialism from the point of view that we have traveled to the other side of the universe and found these aliens that are almost identical to us except for the fact that they don't understand the notion of a ?mind?, (pg. 268, The Nature of Mind). Instead of feeling pain these aliens, known as Antipodeans, have neural state, such as C-fiber 692. We as humans try to analyze if Antipodeans really do have a mind or not. Rorty approaches these Antipodeans very carefully, first analyzing them with Phenomenal Properties, coming up with questions like ?`When they report that their C-fibers seem to be

Quotes from Grace Hopper, Computer Programming Pioneer

Quotes from Grace Hopper, Computer Programming Pioneer Rear Admiral Grace Hopper helped to develop an early computer, invented the compiler making possible higher level computer languages, and helped to define the design of the programming language COBOL. First a member of the WAVES and the US Naval Reserve, Grace Hopper retired from the Navy several times before returning and gaining the rank of Rear Admiral. Selected Grace Hopper Quotations I’ve always objected to doing anything over again if I had already done it once.   From then on, when anything went wrong with a computer, we said it had bugs in it. If its a good idea, go ahead and do it. Its much easier to apologize than it is to get permission. It is often easier to ask for forgiveness than to ask for permission. The most dangerous phrase in the language is, Weve always done it this way. Humans are allergic to change. They love to say, Weve always done it this way. I try to fight that. Thats why I have a clock on my wall that runs counter-clockwise. A ship in port is safe, but that is not what ships are for. Sail out to sea and do new things. You dont manage people, you manage things. You lead people. Leadership is a two-way street, loyalty up and loyalty down. Respect for ones superiors; care for ones crew. One accurate measurement is worth a thousand expert opinions. Some day, on the corporate balance sheet, there will be an entry which reads, Information; for in most cases, the information is more valuable than the hardware which processes it. Were flooding people with information. We need to feed it through a processor. A human must turn information into intelligence or knowledge. Weve tended to forget that no computer will ever ask a new question. There sat that beautiful big machine whose sole job was to copy things and do addition. Why not make the computer do it? That’s why I sat down and wrote the first compiler. It was very stupid. What I did was watch myself put together a program and make the computer do what I did.   To me programming is more than an important practical art. It is also a gigantic undertaking in the foundations of knowledge. They told me computers could only do arithmetic. In pioneer days they used oxen for heavy pulling, and when one ox couldnt budge a log, they didnt try to grow a larger ox. We shouldnt be trying for bigger computers, but for more systems of computers. Life was simple before World War II. After that, we had systems. We went overboard on management and forgot about leadership. It might help if we ran the MBAs out of Washington. At any given moment, there is always a line representing what your boss will believe. If you step over it, you will not get your budget. Go as close to that line as you can. I seem to do a lot of retiring. I handed my passport to the immigration officer, and he looked at it and looked at me and said, What are you? Quote About Hopper It was warm in the summer of 1945; the windows were always open and the screens were not very good. One day the Mark II stopped when a relay failed. They finally found the cause of the failure: inside one of the relays, beaten to death by the contacts, was a moth. The operator carefully fished it out with tweezers, taped it in the logbook, and wrote under it first actual bug found.† –Kathleen Broome Williams

Litigation, Censures, and Fines Essay Example | Topics and Well Written Essays - 750 words

Litigation, Censures, and Fines - Essay Example In an argument by Mills (2003), ethical responsibilities in accounting cannot be assured without the implementation of litigations, censures and fines. This ensures that organizations and auditors are responsible when handling the accounts of the organization. Conan, Chad & Mark (2011) also point out that minus litigations, censures and fines investors and creditors would be exposed to greater risks involved in fraud cases created by management teams and auditors. This paper will analyze the possible causes at which legislations, fines and censures can be imposed on an organization. The analysis will be done by reviewing the case of Phar-Mor case of 1992. In 1992, the United States saw the closure of one of the most promising retail outlets in the country. Phar-Mor was cited to be the next Wal-Mart as it recorded great numbers in its sales. In an argument by Conan, Chad & Mark (2011) Phar-Mor had a great future in the United States market if only its accounts recordings were legit. T he organization had contracted Coopers & Lybrand as their auditors. In the Phar-Mor case the top management team confessed to financial statement fraud after creditors and investors in the organization filled cases challenging the legibility of their financial statements after a massive loss was recorded. ... ary issue on the case against Coopers and Lybrand was under the crux that they recklessly made confirmation and representations of financial statements without confirming if they were true or false. According to Conan, Chad & Mark (2011) this gives the plaintiffs the opportunity to file a strong case under the statutory and common law. In terms of litigation and fines, both Coopers & Lybrand and the mangers of Phar-Mor received hefty fines. Coopers & Lybrand had to pay claims to creditors and investors worth more that $1 billion. Phar-Mor mangers collectively received a fine of 41 million as two of its mangers received prison sentences. The $ 500 million fraud however, led to bankruptcy of Phar-Mor leading to its closure. Numerous internal controls and accounting principles were breached in this particular incident. In an argument by Conan, Chad & Mark (2011), it is the duty of the management team to provide accurate representation of financial statements to investors and creditors. The breach of this duty is liable to fines and litigation on the organization. Providing false financial statements to investors is punishable by labor laws in the United States. In this situation, it is the duty of the auditing company to ensure financial representations are accurate and reflect the real financial situation in the organization (Conan, Chad & Mark, 2011). Failure to this, an auditing company is liable and should be fines and pay up all claims by plaintiffs in terms of incurred loss (Hoffman, 1996). The approval of these accounting issues were based on the breach and disregard of leadership and accounting ethics. Hoffman (1996) points out that any organization that depends on investors and creditors for funds has to ensure clarity, accuracy and transparency of their