Tuesday, December 31, 2019

Essay about International Laws - 766 Words

First coined by English philosopher Jeremy Bentham, international law is customarily recognized as the law that regulates the affairs between sovereign states, the foremost issue of international law. Public international law only concerns itself with the issues of rights involving a number of nations, or nations and its people, or matters of other nations. It differs from private international law, which deals with dissimilarity between private individuals, natural and/or juridical, by developing from circumstances that have a noteworthy relationship to more than one nation. (Brownlee, 2008) International law contains the necessary and typical notions of law in the national legal systems – â€Å"status, property, obligation, and tort.†Ã¢â‚¬ ¦show more content†¦(Hall, 2010) In recent times â€Å"the customary law was codified in the Vienna Convention on the Law of Treaties.† (Brownlee, 2008) Conventional international law originates from international unions and can appear in any structure that the agreeing parties may allow. â€Å"Agreements may be made in respect to any matter except to the extent that the agreement conflicts with the rules of international law incorporating basic standards of international conduct or the obligations of a member state under the Charter of the United Nations.† (Schmidt, 2008) International treaties generate laws for the political party of the treaty; it may also guide the way for a foundation of customary international law, when intended for a general loyalty and are widely accepted by all parties involved. By tradition, states were the primary focus of international law. While international law is a part of the United States, it is only for the use of morality regarding international duties and individual rights. (Schmidt, 2008) International law does not limit the United States, or any other nation, from creating laws presiding over its own province. â€Å"Since the Constitution does not pro vide with authority and power to conduct foreign relations, a State of the United States cannot be considered a state under international law.† (Brownlee, 2008) With the use ofShow MoreRelatedInternational And International Law And Policy1840 Words   |  8 Pages The International community: developments in International law and policy. (Kirsti Samuels, 2007) Civil war has become the dominant type of war in death tolls and severity. It has caused humanitarian destruction on a vast scale, as well as serious disruption of regional and international peace and security. The author Samuels states that her purpose of this work was that she has written this to collate and analyse a broad range of international community practice with respect to civil conflictsRead MoreInternational Law2995 Words   |  12 PagesIndividual in International Law Student`s name: Institution of Learning: The Role of an Individual in International Law At a glance, one may assume that individuals do not play a significant role in international law. International law may seem too broad to encompass individuals in any society. This is because that international law has no jurisdiction. It applies regardless of the local jurisdiction sometimes even overriding local legislation. Courts may use international law to pass judgementRead MoreInternational Law On Sexual Violence1573 Words   |  7 PagesInternational Law on Sexual Violence in Congo Roody Mossimi Dr. Bruce Stanley Politics of International Law INR 6210 15th December 2015 Richmond the American international University in London This essay will discuss about the problems within international law which revolves around sexual violence and using the Democratic Republic of Congo as a case study. In addition, the essay will explain about who is accountable, how to obtain witnesses and provide recommendationsRead MoreThe International System And Contemporary International Law Essay1458 Words   |  6 Pagescontemporary international system and contemporary international law, the regulation of relations between sovereign states, by defending various principles that she claims will be violated by the potential formation of a â€Å"world government†. The principles that Delsol defends in response to recent steps toward a universal state are found in the works of modern thinker, Emer de Vattel, and medieval thinker, Thomas Aquinas. Furthermore, her critique of contemporary international law is complimentaryRead MoreDefinition Of Customary International Law1710 Words   |  7 PagesWithin the scope of customary international law there are some varying norms that the international law community must deal with, which can be broken down into three different categories from most important to least important: 1) norms in which the international community allows no derogation, these are known as peremptory norms or jus cogens, 2) norms that might allow for derogation, and 3) norms that aren’t binding but some might argue should be. The classification of these customary norms isRead MoreThe Scope Of Customary International Law1681 Words   |  7 PagesWithin the scope of customary international law, there are some varying norms that the international law community must deal with, which are broken down into three different categories from most important to least important: 1) norms in which the international community allows no derogation, these are known as peremptory norms or jus cogens, 2) norms that might allow for derogation, and 3) norms that aren’t binding but some might argue should be. To classify these customary norms scholars use bothRead MoreUnited Law Of Public International Law1414 Words   |  6 PagesReport to International Law First concerning the fear that the concept of state sovereignty in public international law is frequently overlooked by politicians, the media and others. Introduction. International Law First has asked for a report concerning the impact of public international law on the concept of state sovereignty in the UK. This report will examine the limits that public international law imposes on state sovereignty and the effect that this has on the balance of power withinRead MoreSubjects of International Law1108 Words   |  5 Pagessystem. International law is a legislation system that is a set of thousands of documents from various sources. The research about the subjects is necessary since it helps to find out the source of law, which relation pertains the adjustment of law. The subjects of international law include sovereign states and analogous entities, intergovernmental organizations, the individuals, and multinational corporations. First of all, we need to know the definition of the subjects of international law. In theRead More The Role of International Law Concerning Deforestation and Desertification5501 Words   |  23 PagesThe Role of International Law Concerning Deforestation and Desertification The surface of the earth is, in a sense, its skin-a thin but crucial layer protecting the rest of the planet contained within it. Far more than a simple boundary, it interacts in complex ways with the volatile atmosphere above and the raw earth below. It may seem hard to imagine it as a critical component of the ecological balance, but in fact, the health of the earth’s surface is vital to the health of the globalRead More International Law as Law Essay1569 Words   |  7 PagesInternational Law as Law When comparing apples to pears, one is not making a fair comparison, but a disproportionate comparison. Often times when international law is discussed or attempts are made to understand international law; many often attempt to compare international law with existing laws such as national law or domestic law. Making such disproportionate comparisons leads to many misconceived notions and attitudes toward international law. For an adequate comparison of international

Monday, December 23, 2019

The Issue of Overcoming Racial Inequality in the United...

The label of inferiority poses immense challenges on the structure of a society. Branding a group of people as â€Å"savages† creates divisions in society that drastically affects how individuals are supposed to interact with these â€Å"inferiors.† It makes you think of someone who is uneducated or unsocialized, one who is not granted full rights and privileges. Other words that might have the same the sort of connotation for many in the United States today are â€Å"alien,† â€Å"immigrant worker,† or â€Å"illegal immigrant.† For immigrants who arrive on the shores of America for opportunity, a bleaker outlook has to be realized due to the constant threat of deportation. This creates an environment where immigrants working as â€Å"undocumented workers† can be†¦show more content†¦Using these concepts to better understand the complex reality of race relations in the United States, a clearer picture can be painted of why white raci al supremacy has been so powerful in all aspects of U.S. American society. The institution of slavery in the United States of America was a process that evolved over generations; an institution which developed in the northern colonies of New England area very differently than the Southern colonies. In the South, slavery as an institution started to enhance the productivity of agriculture. It may not have been the most humane way to grow cotton or sugar cane, but slavery provided essentially â€Å"free† labor to white farmers: â€Å"The settlers in the Southern States were naturally tempted by the example of the West Indian planters, to make use of these imported black[s] in the service of field labor† (Slaves and Slavery). African people were kidnapped from their home, shipped across the Atlantic Ocean, and sold as property in order to do manual labor for white people. Many today are ashamed that the U.S. went through such a cruel period of history when we subjected millions to the atrocities of the slave trade. The result of the 1860 census s tates that almost 13% of the population was slaves, or four million slaves in a country of only 31 million people (US Census Bureau). But duringShow MoreRelatedRacial And Ethnic Disparities Throughout Theu.s. Health Care1156 Words   |  5 PagesRacial and Ethnic Disparities in U.S. Health Care There continues to be racial and ethnic disparities in the United States, and these problems need to be addressed since the rate of racial/ethnic populations in the country are steadily rising. According to the 2001 United States Census, â€Å"racial/ethnic minority populations are growing at such a fast rate that by 2050 more than 50% of the population will belong to a minority group† (Weech-Maldonado, Al-Amin, Nishimi, Salam, 2011). Race and ethnicityRead MoreExam 1 Race And Poverty Essays988 Words   |  4 PagesQuinones 1    Quiara  Quinones   Dennis  Stromback   Race  and  Poverty   March  9,  2015   Exam  1   In  Guatemala  the  racial  and  class  separation  has  to  do  primarily  with  the  indigenous   population  and  the  Ladinos.  The  indigenous  population  focuses  on  the  pure  Mayan  way  of  life,   by  speaking  the  Mayan  language  and  following  the  traditional  religion  and  village  customs.  The   Indigenous  population  suffered  from  discrimination  and  poverty,  while  being  geographically   isolated.  Violence  and  repression  not  onlyRead MoreEffects of Racism on the American Society924 Words   |  4 Pagesrace, color, ethnicity or cultural heritage. Regrettably, racism has now become a global tradition and is not only limited to a particular region or society (Racism, 2012). Similarly, racism and discrimination have continued to be among the biggest issues of the American society. Unfortunately, the non-white populace in the USA has been repeatedly subjected to individual and institutional prejudice (Crocker, 2007). In America, racism is noticeable at all individual, group and institutional levelsRead MoreTheodore Roosevelt And Woodrow Wilson : The Progressive Era1651 Words   |  7 Pagesand social changes made to move away from a laissez-faire government to a more active government by the administrations of these presidents. Prior to this period, Americans had to suffer through poor working conditions, low wages, social and class inequality and become victims to large corporations that took advantage of the people. In particular, the administrations of Theodore Roosevelt and Woodrow Wilson established the key principles and ideas of economic reform and social reform, which would endRead MoreThe Flat World And Education1716 Words   |  7 Pages21st century. As a result, the United States faces numerous foreign and domestic challenges that stem directly fr om the flaws in its current educational system. Without adopting a new educational system whose foundation ensures that all individuals have an equal opportunity to learn skills essential to succeeding in the world, the United States will continue struggling with racial inequality and maintaining itself as the world’s superpower. Although pressing issues such a healthcare and tax reformRead MorePoverty Is A Social Problem957 Words   |  4 PagesThe United States is the wealthiest nation in the world, but yet poverty remains prevalent. Childhood poverty affects every aspect of their life. â€Å"Poverty is not having income for basic needs, food, medical care or basic needs and housing† (Crosson-Tower, 2014, p. 59). Poverty is affecting thousands of Americans every day, and it isn t sparing anyone of a particular race, age or gender, leaving people on welfare, and without homes, or transportation. Poverty is a crisis that deserves attention fromRead MoreGender Inequality Essay1153 Words   |  5 Pagesof researchers, we get to know more and more on the issue of gender inequality in different areas of our society. However, although significant progress has been made during the twentieth century, in an attempt to equalize the rights of women and men, they still do not seem to be met daily. Having a jo b is considered important for men and women, although the centrality of work is organized completely differently by gender. This form of inequality persists in all areas such as: participation in decisionRead MoreA Raisin In The Sun Racism1626 Words   |  7 PagesAmerican family living in Chicago. The book illustrates what the daily problems of an average black family had to deal with while living in America in the 1950s and their struggle of overcoming obstacles to reach their â€Å"dream†. Hansberry use this novel to address topics such as racism, racial inequality, and racial discrimination. In 1954, many people during that time supported segregation. People perceived whites and blacks completely different and people wanted them to be separate. Everywhere inRead MoreHealth Problems That Are Labeled As Social Problem1286 Words   |  6 Pageseducation, income and occupation has a great influenced on one’s health and the mean to have a good health insurance. In th e United States, low socioeconomic status is associated with lower life expectancy a prevalence of health problems and higher incidents. Poverty and the lack of college education were associated with higher mortality (Kindig Cheng 2013). In the United States, rates of overweight and obesity are higher among people living in poverty because high-calories processed food (fast food)Read MoreEconomic Inequality Of The United States1435 Words   |  6 PagesIn 2013, President Obama asserted that the growing income gap in the United States is a â€Å"defining challenge of our time†. Economic inequality consistently ranks amongst the greatest concerns of voters and is the subject of growing national and international attention. As such, explorations of rising inequality are not new. Where the readings are revelatory, however, is in their efforts to expose the fallacy that economic distribution, be it the hyper-concentration of wealth at the top or the existence

Sunday, December 15, 2019

Roberson Free Essays

Tracy Morgan Intro- Public Administration (PA301) Instructor Travis Forbes Sept, 12 2011 There were a few elements I noticed, and reflected upon while reading William Robertson: Exemplar of Politics and Public Management Rightly Understood, that I felt he drew upon, to help him successfully run the Los Angeles Bureau of Street Services. Roberson utilized; people, place, physical technology, and personality, which were the specific elements that Gaus had mentioned. Let’s discuss how each event in Mr. We will write a custom essay sample on Roberson or any similar topic only for you Order Now Robertson’s life was important in reaching his goal, amongst the short term goals that were achieved because of his ability to lead. While reading Mr. Robertson’s story you could already grasp that he was a strong, yet influential leader, who believed through his military training, that you should lead from the front. Therefore be on the same level as your subordinates, so you can understand their needs, in order to meet and exceed them, for maximum mission effectiveness could be achieved with few discrepancies. He also furthered his knowledge, not for the sake of promotion, but to have a better perspective of what was going to be needed in the future, to perform better in his job on all levels. So in case a situation arose, he would not be thrown off guard, but have the ability to correctly assess, identify, implement, and evaluate the situation, on behalf of the public, and city. Being in a large city, such as Los Angeles, afforded Mr. Robertson the prime opportunity to shine, because he was always surrounded by all the elements, which included him walking into public council meetings that were normally full of disgruntled people, but with his ability to converse (or manipulate as some would say), thus leaving many of them thanking him. It could even be coined as a slight form of social technology. He was able to accomplish all this by informing and educating, the people, and council of his duties, so when barriers were put in place, he and his team could work together on empowering the public to make better decisions, or be better prepared for the political battles that would surely arise, for the need for funding was on the table. Roberson’s judgment alone ancelled out Arnstein’s ladder of participation by, inadvertently giving more power to the people with knowledge, and abilities. And as a result the council members showed a little more insight, and support to Robertson, than what they did to his counterparts, thus leading to him to develop physical technologies in paving neighborhoods with limited funding, and still not overcrowding the streets with workers. How to cite Roberson, Essay examples

Saturday, December 7, 2019

Auditing and Accountability-Samples for Students-Myassignment

Questions: 1.Explain how your results Influence your Planning Decisions for the audit for the year ending 30 June 2015. 2.Explain why it is a risk and how it may affect the risk of Material Misstatement in the Financial Report. 3.Identify and Explain two key Fraud Risk Factors relating to Misstatements arising from Fraudulent Financial reporting to which DIPL may be Susceptible. Answers: 1.The term analytical procedures can be defined as the process undertaken by the auditor on the transactions and items in the financial statements so that he can conclude about the true and fairness of the transactions by the organization. These activities are performed in order to assess the areas which are needed to be taken concern more. These procedures provide us the result about the errors or miss statement conducted by the personal recording the transactions and preparing financial statements of the company. For concluding the fairness of the transactions, the auditor needs to conduct both statistical, mathematical all physical verification of the items so that he gets to know about the strength of the internal control system of the organization (Christensen, et. al., 2012). These analytical procedures are the ship between the financial and on financial data of the organization. Conducting this activity he is able to judge the genuine nature of the transactions and the actual transactions recorded. These procedures may include a comparison between different elements of the transactions within the organization or outside the organization. The auditor can compare the transactions with other organizations and the amount paid for the same in comparison with other. In the present case, the firm is a printing organization conducting its activities all over the world. It is necessary for the auditor to check whether the transactions undertaken by the organization is true and as for the policy is formulated by the firm. There are various items which are needed to be taken under the analytical procedures of the auditor. The major item which is to be checked by conducting this activity is cash held with the firm. This can be checked by confirming the cash amount with the cashier with the actual cash balance shown in the cash flow statement and cash statement. This will help ascertained by the auditor that the cash is being handled by the organization in a legible manner improper records are being kept. The other important item which is to be checked by the auditor applying this procedure is stock held by the firm. The stock can be checked by the auditor by physical verification at the place where the stock is kept. Also, the altar can check the recording of the stock entered in the warehouse and the documentation is prepared by the firm. Also, the documents which are being prepared for the stock which is used for production should be checked. He should compare the actual usage of the stock with the re sult obtained by conducting a test for the true and fair view of the transactions. The organization is taking online orders through eBook method. Through this method, the orders are been placed through online mode by the customers and the organization delivers the produced goods to them. The auditor should check that the online orders are not fake and the deliveries are made to the genuine people who have made the orders. If the orders are not genuine it will affect the revenue of the firm and that is to be checked by the auditor in a detailed manner to check for any fraudulent activity. Apart from this auditor should also apply analytical procedures on the payment made to employees for the leave encashment. This payment is made to the Employees who have traveled abroad and have made certain payments for the organization. The firm should pay the amount which is actually paid by the employee. If the firm is paying fixed amount to the Employees then the auditor need not check in depth but if the firm is paying to the Employees on the receipt received from them then the auditor should check whether receipts are genuine and I totally paid by the employees for the sake of the organization (Jans, et. al., 2014). These are some of the items on which the auditor can apply the analytical procedures in order to get the result about the true and fairness of the transactions undertaken. If the auditor upon conducting the activity get the knowledge that the results are in favor of the firm then he can conclude that the internal control system of the organization is strong but if the results obtained are not in the favor of the firm then the auditor need to check these items in depth as it affects the internal control system. More the deviation in the results obtained with the transactions of the firm more detail procedures is to be applied by the auditor to form an opinion on the true and fair view of the financial statement. Whole planning of the auditor is dependent upon the results obtained from the analytical procedures applied. The areas which are less prone to be checked by the auditor are more prone to errors and misstatement or fraud by the organization. It is the duty of the auditor to check the transactions and apply the analytical procedures in such a manner which are effective and essential for performing audit procedures and providing opinion on the financial statement. After the analytical procedures are applied and the results are obtained then the auditor is in a position to plan its Assurance procedure. He gets the path on which he had to apply audit process while conducting an audit of the firm. He can perform the sketch of the activities and the death of which he had to perform its activities. The areas which he needs to discuss with the person those charged with governance can also be analyzed by applying these procedures (Messier Jr, 2010). From the about discussion we can say that analytical procedures conducted in a substantial manner by the auditor will help the order in the long run as this will become the path, evidence, documents for the future reference. This will guide him in preparing a report and giving an opinion on the true and fair view of financial statement (Brown-Liburd, et. al., 2015). Without knowing the areas which are prone to fraudulent activity auditor cannot provide opinion on the true and fair view of the financial statement. Show the report of the auditor and the opinion of the auditor is fully dependent upon the results obtained through the application of analytical procedures. 2.The inherent risk is the probability that an omission and misstatement exist in the financial statement due to an uncontrollable factor which is difficult to identify during the audit. The financial auditor often incurs the inherent risk at the time of dealing with the complex transaction which requires a high degree of attention made in the financial estimate. To check the inherent risk the auditor should ensure that the client has internal control in place to mitigate the inherent risk. For identifying the inherent risk auditor should have check that the inventory is not quickly becoming obsolete or the patent of the company getting expired. The auditor also needs to exercise the check over the misstatement in the prior period misstatement and identify the area where there is the huge probability of the theft or fraud. The two types of inherent risk which could have occurred at DIPL are Acquisition of Nuclear publishing limited (NPL) The Auditor may have a little or huge focus over the acquisition of the NPL during the year 2014 which may lead to inherent risk. The main reason for the acquisition of the company was because the company was specialized in the medical textbook and each of the textbooks of the company was having huge profit margin all across the globe (Humphrey Samsonova, 2014). The auditor should not ignore that the article published in the year 2015 about the new theory that leads to medical textbook being obsolete. If the new theory will be valid that it will cause huge loss to the company. The auditor failing to report the risk will create a huge impact on the profitability of the company. For avoiding the risk the auditor needs to have a regular check over the major transaction made by the company in the recent and the change in the external situation in related to the same. Also, the auditor should check the other non-routine transaction which could have a huge impact on the profitability of t he company. Allowance for obsolesce of the inventory The Auditor should have checked over the area where lots if the estimate is made by the management because there are huge chances of inherent risk in the area (Knechel Salterio, 2016). The company needs to disclose in the accounting system about the process adopted for the fair valuation. The auditor must review the estimation technique made by the management to reduce the possibility of the error and can be magnified if occur rarely or the first time. Also, the auditor needs to have checked over the employee with the varying level of authority, for instance, the account receivable clerk Gay Chan is having an understanding of the entity system and the internal control or is observing inventory and performing cutoff procedure may create an inherent risk to the organization. The DIPL can have the inherent risk with the valuation of the raw material which was valued at average cost and the allowance of the inventory to cover the decline in the value of the storage hazard (Andon, et. al., 2015). The organization policy of valuation of the inventory may lead to inherent risk as if they are not recorded at the appropriate cost will lead to loss of value of the stock. Also if the company has not kept enough allowance to cover the loss of hazard of storage than it will affect organization operation in the future. 3.The auditor of the DIPL in order to avoid fraud needs to identify the area of the business where there is a huge possibility of fraud and conduct the detail examination over the same. Also, the Auditor should obtain the appropriate evidence to reduce the audit risk and to maintain proper track over the business transaction. The DIPL has a huge probability of the fraud and to avoid the same the company needs to create the strong internal control system where no single person has complete control over the transaction. The effectiveness of the internal control system also reduces the probability of the occurrence of the fraud as the work of each and every employee is examined by the other (Nicoll, 2016). The auditor needs to examine the internal control system adopted by the DIPL to promote adequate reporting of each and every transaction. The DIPL is engaged in the activity of printing books, a magazine for the publisher on the demand basis. The organization should have a proper track over the way inventory is recorded as the company is acquiring the resources from two different countries and have a different cost. Also, the company needs to check the employee who is part of the process through which the goods are delivered to client and payment is received from them (Nicoll, 2016). The fraud can occur in DIPL at the time of receiving the order through the off system. There is the huge probability of misstatement in the cash receipt as some of the payment is received through mails and the cashier records the transaction in the inward remittance registered and forward the advice to Gay Chan for posting the same in the accounts receivable ledger. The process may lead to loss of the transaction as some of the time Judy Bones fails to report the transaction which is hard to track as she has the sole control of the receipt of the payment by cheque. The organization has changed the system through which transaction is recorded so the auditor needs to ensure that the new system doesnt provide the undue benefit to the person handling the system (Arens, et. al., 2007). The management on the regular basis should identify the shortfall in the system and make the effort to overcome the same to reduce the chances of fraud. Also, the higher authority needs to review the system and check that no single person has been provided complete control over the transaction also they are in contact with the person who is checking their transaction. These risks may create huge impact over the working of the organization. The auditor needs to classify the risk to emphasize more on the risk which may have a huge impact on working or existence of the company. In the case of high risk, the Auditor needs to conduct the detail examination of the transaction in the financial statement and should obtain sufficient evidence over the same. The Auditor in the case of receipt of payment through cheque needs to check the evidence of each of transaction and whether any of the transaction is omitted to detect the fraud in the area. The auditor can frame qualified report if management doesnt provide enough evidence during the audit to assist the opinion framed over the true and fair position of the financial statement of the entity. If the Auditor has obtained sufficient evidence over the transaction than he can frame an unqualified opinion over the financial statement of the company. Also, there are chances of error at the time of recording the inventory as the company is obtaining the raw material from the different sources and is adopting different channel to dispatch the goods which create the possibility of the fraud (Arens, et. al., 2007). So the auditor needs to conduct the detail examination in the area and obtain sufficient evidence over the same. So the management of the company needs to assist the auditor at the time of conducting the audit so that he can effectively report the true and fair value of the financial statement of the entity. The auditor frame the clean report is he is satisfied with the authenticity of the financial statement of the DIPL. References Andon, P., Free, C., O'Dwyer, B. (2015). Annexing new audit spaces: challenges and adaptations. Accounting, Auditing Accountability Journal, 28(8), 1400-1430. Arens, A. A., Best, P., Shailer, G., Fiedler, B., Elder, R. J., Beasley, M. (2007). Auditing and assurance services in Australia: an integrated approach. Pearson Education Australia. Brown-Liburd, H., Issa, H., Lombardi, D. (2015). Behavioral implications of Big Data's impact on audit judgment and decision making and future research directions.Accounting Horizons,29(2), 451-468. Christensen, B. E., Glover, S. M., Wood, D. A. (2012). Extreme estimation uncertainty in fair value estimates: Implications for audit assurance. Auditing: A Journal of Practice Theory, 31(1), 127-146. Humphrey, C., Samsonova, A. (2014). A crisis of identity? Juxtaposing auditor liability and the value of audit. In Accounting and Regulation (pp. 111-131). Springer New York. Jans, M., Alles, M. G., Vasarhelyi, M. A. (2014). A field study on the use of process mining of event logs as an analytical procedure in auditing. The Accounting Review, 89(5), 1751-1773. Knechel, W. R., Salterio, S. E. (2016). Auditing: Assurance and risk. Taylor Francis. Messier Jr, W. F. (2010). Opportunities for Task?Level Research within the Audit Process. International Journal of Auditing, 14(3), 320-328. Nicoll, P. (2016). Audit in a democracy: the Australian model of public sector audit and its application to emerging markets. Routledge.

Friday, November 29, 2019

Shoes free essay sample

I’m exceptionally good at focusing on insignificant things in life, like the shoes I wear. I have that pair of shoes I had to buy for Winter Ball freshman year, with the one-inch heel, because I absolutely could not be taller than my date. I have four-year-old cheerleading sneakers that have been through endless practices and four state championship games with me. I have a pair of heels that make me six feet tall and I feel like I’m on top of the world when I have them on. I have a pair of white Converse that Alison spilled a blue slushy all over, but I couldn’t be mad because her and her boyfriend just broke up the day before. I have flip-flops that have walked the sands of many beaches, but my point is, is that every pair of shoes I own hold their own memories to me, and the list of things I’ve done while wearing certain pairs of shoes is endless. We will write a custom essay sample on Shoes or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page There is one pair of shoes that are extremely important to me and they are my moccasins. I’m not even sure why I’m so obsessed with them, they are plain old gray moccasins that I bought for no particular reason in the Nordstrom’s shoe department at the Providence Place Mall. As I bought them I just figured they’d be a pair of shoes I was going to wear to school occasionally, not knowing that I would wear them every single day to school for almost 2 straight years. I have many pairs of shoes, I’d say too many but the limit for how many shoes I own is non-existent, but for some reason I always pick these moccasins to wear to school. Recently I was let down by my foot doctor that I should wear shoes that lace up for the next month because of a bump on my toe, but I’m fearless so that wont stop me from wearing my moccasins because I never think twice about wearing them, even with my newfound instructions from my foot doctor. I have an attachment to a pair of shoes is what I’ve realized. It’s not that these are the only shoes I ever wear its just that these shoes hold some of my favorite memories. I think it’s important to focus on the small details in life because everything can go by like a whirlwind, I take things to the extreme and remember right down to the underwear I have on when something important happens to me. But a way of keeping memories in my life alive is to remember the shoes, or underwear, that I’m wearing when I do something. Every time I put on a pair of shoes I remember the last thing I did in them, who I was with or where I was going. I like that I’m capable of remembering things in my life just by putting on a pair of shoes, its almost like going through a photo album, and having all the â€Å"remember when† moments. Things in life tend to go by fast, sometimes we experience no changes at all in our lives or way too many. I’m not a person that likes change. Certain things change very easily in our lives like relationships, maybe our grades, or even our surroundings. Since I don’t like changes at all I tend to hold onto things that are concrete and I know they cannot change. People can leave your life when they want to, shoes cannot, and neither can the memories we have made with these people while wearing certain shoes. My moccasins have done so many things with me, especially within the halls of my school. Junior year is when they started here. They didn’t get to experience awkward or overly dramatic moments freshman year or dull, boring moments sophomore year but they have been through two years of high school, and sometimes I think that may just be enough. My moccasins have maybe attended more than 10 liturgies in the auditorium, two Christmas concerts, one cabaret, over 200 school lunches, and have easily sat through over 700 classes with me. Next year when they enter an unknown classroom instead of one here it’s going to be tough. It wont be with the teachers I’m so comfortable with, or in the chairs I’ve sat in for four years. It will all be new, but I have something that will always remind me where I came from. I’ve learned some of the most valuable lessons I will ever learn in life while wearing my moccasins. These lessons will travel to college with me and I will never forget the values instilled in them. Sometimes I find it hard to appreciate the education I’ve been given because of all the stress it puts on me, as much as I say I cant wait to leave my old school I know that once I’m gone I’ll be holding onto any memory I can of it. Walking out of the cathedral will be hard because it signifies the end of my high school career. I wont have on my moccasins while I graduate because I never want to end their high school career. I want to hold my memories of my old school with me forever and I will do that through my moccasins. I am already on the search for white shoes for graduation, another pair of shoes that will hold more memories. They will go through class day with me, our pinning ceremony, and graduation and every time I see my white shoes I will remember my ending at this school. I’m happy that I’ll be able to say I don’t just have shoes that remind me of leaving but, I have my moccasins that remind me of my typical days at school, the days I want to remember the most. The other day I saw a photo that said, â€Å"Shoes make me happy. I’m superficial. Whatever.† I laughed because shoes do make me happy but in the least superficial way possible, and this picture reminded me of why I always look deeper into things. Now I challenge you to try to remember a few memories you’ve made in the shoes you’re wearing right now, the shoes might end up meaning more to you than you think. I’m sure some of the memories do make you happy, and not in a superficial way, in a way that people would never realize why shoes could make a person so happy.

Monday, November 25, 2019

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Friday, November 22, 2019

An Overview of Delta Dental Insurance Essay Example for Free

An Overview of Delta Dental Insurance Essay This paper provides an overview of Delta Dental – one of the most successful health care companies in the United States. As good oral health becomes more essential of Americans’ healthy lifestyle, Delta Dental insurance plans help more than 59.5 million people to be covered on their plans. By describing the outline of Delta Dental’s history and current structure, this article focuses on how Delta Dental insurance has grown and improved access and overall health status. Also, this paper explores strengths and weaknesses (especially with healthcare delivery point of view) as well as makes comparison with other dental insurances companies to reveal that why Delta Dental is better and more successful than others. Finally, the future plans of Delta Dental about how to improve oral care delivery of services to clients and enrollees, as well as how it fared compare to its peer insurance companies are initialed at the end of the paper. Keywords: dental benefits programs, strengths and weaknesses, multiple types, expanding, effective benefits Many people in the world may have best access to oral health care, yet millions are unable to get basic dental care. Poor oral hygiene has significant impact on overall personal health. Researches show that poor oral hygiene increases the risk of diabetes, heart disease and poor birth outcome. That’s why nobody can deny the importance of oral health care. According to many statistics insurance companies that play a pivotal role in improving oral health care of the communities, we will focus on the Delta Dental insurance and how growth of the company improved access and overall health status. Delta Dental insurance was established in 1966. Over the years it faces many challenges to expand and increase access of dental care in community. The efforts paid the Delta Dental as widely accepted by community. This paper focuses on challenges Delta Dental had to face to build its pillar in the market. After evolution, Delta Dental insurance exponentially expanded due to its benefits and low primer. Over the years it has made strategies so that many people prefer Delta Dental over other insurances for maximum benefits, which helped improve oral health care. This paper will also highlight some of those strategies. Compare to other dental insurance company, Delta Dental insurance provide wide coverage and offer maximum benefits. This is a unique characteristic of the Delta Dental. We will talk about current structure of the Delta Dental and its future about how to improve oral care delivery of services to clients and enrollees, as well as how it fared compare to its peer insurance companies. Finally, the paper will mention about the future plan of the Delta Dental. In order to increase access to oral health care, in 1954, a group of dentists formed a dental service corporation in California, Oregon and Washington. It was lead by Washington Dental Service (WDS), and initiated by providing service to organized labor unions. Later, it expanded its services to all 50 states, the District of Columbia and Puerto Rico. Delta dental is now a fifteen billion dollar a year nationwide group providing dental insurance to 59 million Americans, making it one of the largest non-profits in the country (â€Å"Our Mission & History†, n.d.). Washington Dental Service was joined by more local organizations, which then created Delta Dental Plans Association (DDPA) in 1966. Shortly a year after, WDS partnered with the International Association of Machinists, which was the first step into creating a multi-state dental benefits program. There was a growing number of out of state subscribers, and therefore in order to meet their needs WDS worked with other Delta Dental member companies and Blue Cross/Blue Shield Association members, to continue serving its clients. It provided coverage until 1980’s this way (â€Å"Our Mission & History†, n.d.). The program continued as such until a bid was won by Delta Dental of California being chosen as the dental benefits carrier for the Office of the Civilian Health and Medical Program of the Uniformed Services (OCHAMPUS) program. In order for the administration of this very large account to be centralized, other member companies agreed to share its provider data with Delta Dental of California sharing the administrative income and risk. As a result of this change, the National Provider File (NPF), and the establishment in 1990 of Delta USA — was created, the company responsible for overseeing dentist data and enabling the administration of national business (â€Å"Our Mission & History†, n.d.). Currently, there are 39 independent Delta Dental member companies operating in all 50 states, the District of Columbia and Puerto Rico. As one of the largest dental benefits provider DDPA provides coverage to more than 59.5 million people enrolled in more than 97,000 groups. The company was named Dental Care until 1970’s and then it officially changed its name to Delta Dental (â€Å"About Us Home†, n.d.). All Delta Dental companies are members, or affiliate of members, of the Delta Dental Plans Association – a network of 39 Delta Dental companies throughout the country. Delta Dental companies range from multi-state to single state (â€Å"About Us Home†, n.d.). The multi-state programs consist of the following: Started in 1969, it provides coverage to over 1.5 million residents of New Jersey and Connecticut (â€Å"Delta Dental of New Jersey†, n.d.). * Delta Dental Plan of Michigan Michigan Dental Service (MDS) was established in 1957, and in 1963 it received its non-profit status. In 1980 MDS expanded to Ohio and Indiana. In early 2006, Delta Dental of Michigan, with its affiliates in Ohio and Indiana, and Tennessee, signed an affiliation agreement under a new nonprofit holding company to strengthen their market positions and increase the number of Americans with dental benefits. In 2009, Delta Dental of Kentucky and Delta Dental of New Mexico affiliated with the family of companies. The newest affiliate, Delta Dental of North Carolina, joined the enterprise in 2010. Currently they cover 8.8 million individuals (â€Å"Delta Dental of Michigan†, n.d.). It was founded in 1969, and later expanded to North Dakota. It is the largest program in the upper Midwest, serving 7500 Minnesota based on purchasing groups and 3.8 million members nationwide (â€Å"Delta Dental of Minnesota†, n.d.). Delta Dental of Missouri started 50 years ago and has offered dental and vision benefits in the states of Missouri and South Carolina. More than 1,800 companies in Missouri and South Carolina have selected Delta Dental as their dental benefits carrier. The Delta-Vision plan started in 2011 (â€Å"Delta Dental of Missouri†, n.d.). Dentegra is not affiliated with Delta Dental Plans Association. However, this insurance company is authorized by Delta Dental Plans Association to market and underwrites certain national Delta Dental programs. This plan covers 23 million Americans. It serves the states of: Alabama, California, Delaware, District of Columbia, Florida, Georgia, Louisiana, Maryland, Mississippi, Montana, Nevada, New York, Pennsylvania, Puerto Rico, Texas, Utah, Virgin Islands, West Virginia (â€Å"Why do more than†, n.d.). Hawaii Dental Service (HDS) is the first and largest nonprofit dental service corporation in Hawaii providing dental benefit plans to more than a half million members. This plan was incorporated on February 15, 1962, and soon 221 licensed dentists became charter members. HDS serves Guam, Hawaii and Northern Mariana Islands (â€Å"Caring, Visionary Dentists From HDS†, n.d.). NDD offers the states of Maine, New Hampshire, Vermont, providing quality dental care to millions of residents (â€Å"Northeast Delta Dental†, n.d.). This plan covers Alaska and Oregon. A research to find affordable dental health by Longshoremen’s and Warehousemen’s Union, led them to find Oregon Dental Service in 1955(â€Å"A trailblazer in health†, n.d.). * The single state companies include: Delta Dental of Arizona that started in 1972. Delta Dental of Arkansas, Delta Dental of Colorado began in 1958. Delta Dental of Idaho, Delta Dental of Illinois, Delta Dental of Iowa, Delta Dental of Kansas, Delta Dental of Massachusetts, Delta Dental of Nebraska, Delta Dental of Oklahoma, Delta Dental of Rhode Island, Delta Dental of South Dakota, Washington Dental Service, Delta Dental of Wisconsin, Delta Dental of Wyoming (â€Å"Delta Dental: Members†, n.d.). Delta Dental offers various plans for individuals, families and enrollees. There are 39 member companies of Delta Dental and each of them provides a variety of dental benefits programs. It also forms contacts with small and large business companies to provide dental insurance coverage for their employees (â€Å"Products and Plans†, n.d.). The various plans offered are the following: 1. Delta Dental Premier ®: This is their traditional fee-for-service plan with largest dentist network with more than four out of five nation’s dentist participating (â€Å"Delta Dental Premier ®Ã¢â‚¬ , n.d., p. 2). It allows patients to get treated by any licensed dentist and also can change dentists at any time without notifying Delta Dental. The main attraction for this plan is that you do not have to pay more than the co-insurance percentage specified by your coverage (â€Å"Delta Dental’s plans†, n.d.). The participating dentists agree to accept pre-negotiated fees and are prohibited from billing more. 2. Delta Dental PPOâ„  : This is a mid-priced fee-for-service plan with the secondary largest dentist network. It has an option to get treated by any dentists and still have lower out-of-pocket costs because the dentists in this network have agreed to do so (â€Å"Delta Dental’s plans†, n.d.). It also has a Delta Dental PPO plus Premier plan which includes all the benefits of Delta Dental PPO and also allows for a patient to see a Delta Dental Premier dentist with benefits of that dentist’s contracted fee (â€Å" Delta Dental PPOâ„   †, n.d.). 3. DeltaCare ® USA: It is a HMO-type prepaid plan with a large network of participating dentists. You must select a dentist from their network for this plan. The main features are there is no annual deductibles, no maximums for covered benefits and set copayments (â€Å"Delta Dental’s plans†, n.d .). 4. Delta Dental Individual and Family: Individual and its family can get the same quality dental benefits as provided by the employers under this plan. Delta Dental offers different plans in different states (â€Å"Delta Dental Individual and Family†, n.d.). 5. Delta Dental Legion ®: It is also known as TRICARE Retiree Dental Program. â€Å"The first and only dental benefits plan created by Congress especially for Uniformed Services retirees and their family members and administered by Delta Dental of California.†(â€Å"TRICARE Retiree Dental Program†, n.d.). 6. Delta Dental Patient Direct ®: It is a dental discount plan for individual, families and groups that do not have dental benefits. The patients choose dentists from the network and pay them directly with the discount price at the time of their treatment. No paper work is required and it is available in the selected markets only (â€Å"Delta Dental Patient Direct ®Ã¢â‚¬ , n.d.). 7. DeltaVision ®: This is vision benefit plan, which is offered in the selected markets only. It includes various pre-negotiated pricing eye-care services, such as professional eye exams, eyewear, contact lenses and laser vision correction (â€Å"DeltaVision ®Ã¢â‚¬ , n.d.). 8. Delta Dental Member Companies: â€Å"They serve nearly one-third of the estimated 173 million Americans with Dental insurance, providing dental insurance coverage to more than 54 million people in more than 93,000 groups across the nation.†(â€Å"Delta Dental Member Companies†, n.d.). There are other plans which are available in few selected populations and states like the American Association of Retired Persons (AARP) Dental Insurance Plan which is exclusively for AARP members and the Costco Group Dental Plan for the Individuals and Families, which is available only in California (â€Å"Delta Dental’s plans, n.d.). Strengths and weaknesses (especially with healthcare delivery point of view): Delta Dental is the largest dental care carrier in the United States, and they provide coverage to more than 59.5 million people enrolled in more than 97,000 groups. The strengths are obviously regarding to the high level access of the dental care. Many years ago, most of people lost their teeth by middle age, but now many Americans have very good oral health because of the various Delta Dental Plans. They may keep their teeth throughout the lifetime. There are some strengths of Delta Dental according to a recent study (â€Å"Delta Dental by the Numbers†, n.d.): * Delta Dental’s nationwide dentist networks offer unprecedented access: * Delta Dental Premier ® offers the largest network of dentists in the country — encompassing more than 142,000 dentists and more than 251,000 office locations. * Delta Dental PPOSM has a national network of more than 83,900 dentists practicing in more than 168,000 locations. * DeltaCare ® USA provides more than 39,800 dentist office locations. * Delta Dental’s PPO Plan delivers the industry’s best effective discount — averaging 19 percent nationally — resulting in nearly $3 billion in annual savings compared to dentists’ average charges. * Delta Dental posted approximately $17 billion in premium revenue during fiscal year 2011, our 32nd consecutive year of financial gains. * Delta Dental’s unique cost-control measures and contractual agreements with dentists help to ensure quality care at moderate fees, collectively saving subscribers with group dental coverage more than $9.0 billion in 2011. * In 2011, Delta Dental member companies processed more than 90 million dental claims or approximately 1.7 million every week, with an accuracy rate of 99.7 percent. Delta Dental focuses on the practice shari ng, best services, performance guarantees, brand name recognition and reputation, whereas, it still have weaknesses such as geographic limitations, innovative practices. Through the numbers above, people might think that we have more and more dentists in large networks so that we would get easy access to dental care, but how do these dentists located? Low-income patients still feel hard to get access to meet one dentist regularly due to the inconvenient transportation, difficulties on appointments, and so on. The president and CEO of Delta Dental, Radine (2011) wrote on â€Å"Annual Report 2011†, â€Å"Delta Dental takes pride in being a single-line carrier with unparalleled expertise in dental benefits, our specialty.† Indeed, they against larger, multi-line insurance companies, and they use competitive strategies to survive during the worst of the economic downturn. However, this kind of single-line model can also be a weakness of dental health care, because coordination of dentists needed to reinforce to increase the quality of companies health care performance. Single-line service may hinder such coordination in between the large dentist network, although they meet the needs for restraining the continuous increased costs. As each program have dissimilar strengths and weaknesses and according to Access to Dental Care/Oral Health Care (American Dental Association, 2012), there are still barriers to getting oral health care: * The dental sections in Medicaid and the State Children’s Health Insurance Programs (SCHIP), which are supposed to provide health care to disadvantaged Americans, rarely have enough money budgeted to do so. Federal law requires that Medicaid cover basic dental services. But many state programs fail to deliver care to even half of their eligible children. * Adult dental coverage through public health programs is even worse; many states simply don’t provide it. It’s not just about the money. Patients covered under public programs still face hurdles, such as transportation to dental appointments and the difficulty of missing work to keep the appointments. Taking care of ourselves is the key to good oral health, and too many Americans lack a basic understanding of how to brush, floss, eat a healthy diet and drink water with fluoride in it. * About one-third of public water systems are not fluoridated, even though that is the single most effective public health measure to protect against tooth decay. And also, people need to treat what form of coverage they require most and make sure the selected plan provides a low price for the needed processes. Comparison of Delta Dental with all other dental insurances: There are many essential things to keep in mind when deciding on a dental insurance plan, such as prices and co-payment options, local dentist availability, actual coverage, whether it meets your needs and more (â€Å"Dental Insurance Review†, n.d.). Delta Dental Insurance ranking at number three after United Concordia and Ameritas Group Dental is one of the top ten insurance plans in the United States (â€Å"2013 Dental Insurance Comparison†, n.d.). As one of the largest dental coverage plans, founded by dentists, it creates dental coverage plans based on current research and designed to keep people their healthiest and most productive (â€Å"Choosing the Right Dental Plan†, n.d.). Delta Dental Insurance pursues their mission by increasing access to benefits, offering the largest national network of dentists, adding innovative new plan features, aggressively working to keep costs down, and supporting p hilanthropic programs that encourage better overall oral health. Delta Dental Insurance plans offer top of the line features and programs to make insurance services more accessible and convenient for its members. Some of the features that Delta Dental Insurance consists are secure and accessible sites for online enrollment, finding dentists and getting information about available plans. It offers Group/Employer plans, which is important as it gives companies information on the cost of getting dental insurance for their employees. This is important as well for families who wish to enroll other members of the family into the insurance plan. Also Delta Dental Insurance offers individual plans, provides up-front cost information for customers and has Better Business Bureau (BBB) accreditation (â€Å"Dental Insurance Review†, n.d.). Better Business Bureau accreditation is definitely a plus, because they provide ratings based on customer service and satisfaction of members. In addition, Delta Dental Insurance offers multiple types of different plans for its consumers. There is Delta Dental Preferred Provider Organization (PPO), DeltaCare ® USA (Health Maintenance Organization (HMO) option), Fee-for-Service (FFS) Plan, and they also used to offer Discount Plans. But the Discounted Plans are no longer offered by Delta Dental since majority of the members prefer PPO, HMO and FFS plans. The Delta Dental PPO plan is offered worldwide, and for that reason it is more accessible even if the customer relocates (â€Å"Choosing between a PPO and HMO†, n.d.). When choosing a PPO dentist, the out of-pocket costs of customers are often lower because PPO dentists have agreed to charge Delta Dental PPO patients reduced fees. The plan also pays enhanced benefits when patients visit a PPO dentist, so they pay only 20 percent of the PPO dentist’s contracted fee after their deductible for such services as fillings, oral surgery, root canals and treatment of gum disease in addition to other benefit enhancements (â€Å"Types of Dental Plans†, n.d.). Delta Dental PPO does not cover teeth bleaching and other cosmetic procedures (â€Å"University of California†, 2009). The good thing about a PPO plan is that customers have the freedom to choose any licensed dentist, anywhere in the world, each time the member or a family member requires treatment. And there is no referral required for specialty care. On the other hand, DeltaCare ® USA (HMO option) customers must be residents of California to enroll. It provides individuals and their families with inclusive plans and easy referrals to specialists and even has a benefit for teeth bleaching. The plan emphasizes preventive care; so many services are provided at no cost. There is no annual plan maximum for DeltaCare ® USA (â€Å"Types of Dental Plans†, n.d.). As an HMO member, customers are assigned to network dentist that accept the plans and they must be referred specialist by their assigned dentists. Fee-for-service plans, also known as indemnity or traditional plans, typically offer the greatest choice of dentists. It is up to the customer what dentist to choose or procedure they would like to purchase. Like PPO plans, when you visit a network dentist, you typically pay a certain percentage for each service (called coinsurance) and the plan pays the rest. The percentage usually varies by the type of coverage, such as diagnostic and preventive, major services, etc. (â€Å"Types of Dental Plans†, n.d.). However with FFS plan the member might pay a little extra than the PPO plan. And finally, the Discounted Plans are insurance plans that are offered at reduced rates. There is generally no paperwork, annual limits or deductibles, but you must visit a participating dentist to receive the discount. Also, you may be responsible for a greater portion of the treatment cost compare to PPO or HMO plan. The downside of this plan was the fact that there was a possibility of the dentists being changed annually, and new dentists would be assigned to the customers. But on the plus side, the rates that the customers would receive would be unbeatable. Figure 1 shows the continued growth in enrolment throughout the recession. This also proves that Delta Dental is the largest dental carrier in the United States and it has more than 26 million enrollees at present (â€Å"Delta Dental: Annual Report2011†, n.d., p. 10). Figure 1: Shows the increase in the enrollment of Delta Dental plans by the population. The Y-axis shows the number of enrollees in increasing order and the X-axis shows the years starting from 2008-2012. Adapted from: â€Å"Delta Dental: Annual Report 2011.† (n.d., p. 10). Why is Delta Dental better and more successful than other insurances? Delta Dental offers some of the best dental insurance plans in the United States and around the world since 1954 and as the first company exclusively specializing in dental benefits, Delta Dental has been working hard to improve oral health around the world by providing access to the largest network of dentists, great service, top of the line care plans and developing relationships that emphasize prevention and positive oral health care results over the long term (Delta Dental, 2010). Over 56 million enrollees trust Delta Dental Insurance plans with their oral health and the numbers of satisfied members keep growing (â€Å"Why do more than†, n.d.). â€Å"In 2011, the vast majority of surveyed enrollees from our open network plans said they would recommend Delta Dental to a family or friend. That loyalty is also evident in our exceptionally high enrollee retention rate.† (â€Å"Delta Dental 2011 Annual Report†, n.d., p. 11). Figure 2 which is adapted from the â€Å"Delta Dental: Annual Report 2011† (n.d., p. 11) shows the percentage of enrollee satisfaction and enrollee retention in 2011. Figure 2: The percentage of Enrollee satisfaction and Enrollee Retention. 95% of the Enrollees were satisfied with their Delta Dental Plan and 99% of the Enrollees retained their Delta Dental plan. Adapted from: â€Å"Delta Dental: Annual Report 2011† (n.d., p. 11) Delta dental has proven itself as one of the good companies in the market but still they are working diligently to make it better. Delta Dental supports projects in conjunction with major universities and other leading research organizations that are designed to advance scientific knowledge and improve health. Among the projects, recently supports are: a study on the potential for dentists to play a greater role in the detection of health conditions such as diabetes; the cost impact of oral cancer; the application of salivary diagnostics to dentistry; and the development of biotechnology to advance health (Carruth, 2012). All these are the major projects of Delta Dental. Delta Dental is trying to identify ways to improve offerings in ways that will reduce costs while still covering the treatment our subscribers need to stay healthy. Delta Dental will focus on expanding their network in remote places and provide oral care. They are planning continue creating dynamic product lines that provide effective benefits to improve oral health–and overall health – while reducing costs. Delta Dental would concentrate on providing good customer service staff as well as an automated phone line for inquiries. Delta Dental has received many awards in improving oral health care. Their current plans are focused on expanding their network and providing good care for the patients. Delta Dental’s strategies are such that not only patients but also dentist and employees are benefitted. They also focus on many researches to improve quality of care. Moreover, their future plans are focus on reducing cost and providing quality of care for patients. They are providing funds for incurable diseases like cancer and other malignancy. References: A trailblazer in health. n.d.). and your family. r local member companies. Retrieved form: http://www.deltadental.com/Public/PlanInfo/planAddressStart.jsp Delta Dental (n.d.). DeltaVision ®.

Wednesday, November 20, 2019

Nokia Managing problems Essay Example | Topics and Well Written Essays - 2750 words

Nokia Managing problems - Essay Example Nokia is facing some serious issues regarding its operation management and research & development. This study is designed to determine those issues that are causing the downfall of Nokia in the global market. The main concern of the report is to highlight those issues that are the reasons for declining in the performance of operation management department of Nokia. The analysis declares the main problems and results stated the areas of improvement in the functions of operation management and research & development department. INTRODUCTION In the last few years Nokia has been facing several problems in different areas of the organization in competing in the global market. The global market is changing day by day especially in the line of technological advancement (Chief Supply Chain Of?cer Insights, 2011). New inventions are being discovered by the leading manufacturers regularly. Continuously innovation has been made in the smart phones by some of the rivalry companies like Samsung a nd Apple Inc (Simchi-Levi, Kaminsky, & Simchi-levi, 2007). There are many other competitors all around the globe which give tough competition to Nokia in different markets of different countries. This competition created problems for Nokia in many portions of the business. This study is designed to discuss the issues or problems faces by Nokia in the last few years. These issues brought a great impact over the Nokia’s financial position in the year 2012. According to the report sales of Nokia have dropped by 29% in the international market and net cash has decreased by 24% in one year period (Gassee, 2012). This report analyses the performance of Nokia. After conducting the research the problem faced by Nokia has been identified that has resulted in declining market of Nokia. The consistent decline in the performance of operation managements of Nokia has been one of the major reasons for the decline in sales of the company. As the operations of the company are analyzed then i t can be found that three main departments are responsible for this declining phase and these departments are production department, research and development and supply chain management. The production department has potential and capacity to produce to meet the demand but still the production does not meet the demand. This gap of demand and supply is the main cause of declining market ok Nokia. The second issue is innovations in their phones. Smart phones introduced by Nokia are not completely grabbing the interest of customers as they are not able to fulfill the needs of the consumers. The third issue is regarding the less efficient supply chain management process in some big markets of Nokia. For example, According to the Bloomberg, in China Nokia Lumia 920T was facing serious supply chain management issues. The price of Nokia Lumia in China was 4,599-yuan ($738), the distributors of China claimed that they do not have a stock of Nokia Lumia 920T. For this reason Nokia has droppe d the holiday session of next week because of its delivery issue. According to the statement of China Mobile spokeswoman, they ordered 90000 units of Nokia Lumia 920T but Nokia has just supplied 30000 units which is 1/3 of the whole demand. This situation gives the understanding that Nokia is going through a serious problem in the area operation managem

Monday, November 18, 2019

Reggio Emilia Article Example | Topics and Well Written Essays - 250 words

Reggio Emilia - Article Example Role of Teachers: Teachers' role is that of both facilitator and partner in learning which includes selecting topics based on student interests ands experiences, providing resources (notes, slides, audio or visual taping) on topics, composing small groups of friends to work on projects favoring cognitive conflicts, developing collaboration among all students to question things, emerging out project content by student's spiral understanding, extending time to a project and supporting in documentation. They share portfolios instead of checklist of skills, tests or diagnostic evaluations at end of each year. Role of Parents: Parents are an active part of their children's learning experience and they take many forms such as day-to-day interaction, work in the schools, discussions of educational and psychological issues, special events, excursions, and celebrations. Parents have the right to be involved in the life of the school. Children with special rights: Children with special rights have first priority for enrollment into the schools beginning at three months of age. If the child's neighborhood school is full, then he/she has to go to another school. They have an additional teacher with special experience and training. Children with special rights stay an extra year.

Saturday, November 16, 2019

Riding a Roller Coaster Essay Example for Free

Riding a Roller Coaster Essay A roller coaster ride contains many loops and twists one after another. At first glance, the ride looks terrifying. I never thought I would see myself ride one until one day my niece forced me to get on one. She was only 13 years old at that time, and I was 20 years old. Being younger than me, I did not want to show her how scared I was, so I dropped my pride and rode it. After discovering the excitement of riding the roller coaster, I became addicted to it and kept riding it over and over again. During the holidays, my family and I went to Enchanted Kingdom in the Philippines. My little niece, Mai, wanted to ride the roller coaster called The Space Shuttle. Being the oldest, I had to follow her even though I was scared to ride it. While waiting in line for our turn, I noticed many people were anxious to get on, but for me I was nervous like a little boy. The sun was burning onto my skin and made me sweat more as the line grew shorter. I glanced up to the roller coaster, and I saw that it sped up a couple of times like a plane. At that point, I started to get butterflies in my stomach. By the time I was about to turn around, it was already too late. â€Å"It’s our turn,† my niece yelled with excitement. I became quiet and gave my ticket stub to the person in charge of the ride. We boarded and buckled ourselves in as tightly as we could. After buckling up, I told my niece that I was scared and I would be closing my eyes during the whole ride. She simply replied by saying, â€Å"Don’t close your eyes or it’ll be even scarier; raise your hands up so it’ll be more fun! † The ride was about to start, and my legs were Tumaneng 2 shivering and my fingers could not keep still. There was a countdown board in front of us with lights that were red, yellow, and then green. Once we hit the green light, the ride shot forward. I could not believe how fast the ride was going, and all the twist and turns lifted my stomach. I remembered what my niece said, and I followed her instructions. After the ride reached its fastest speed, it suddenly slowed down and in front of us was a hill, so we started to climb. I could hear the chain pulling up the cart, and everyone around me was smiling and having fun. I was already having fun from the beginning of the ride, and I wanted more. It was like a drug that I could not stop having. We reached the top when my niece yelled, â€Å"This is what I’ve been waiting for! † I put my hands up, and I could see how beautiful the amusement park was. Then, we descended and I screamed my lungs out. As we dropped, we went into a huge loop that made us go upside down. I could not have imagined how much fun I was having. I loved the adrenaline rush that was flowing through my body. This ride alone made my blood pump faster than ever, and I wanted more. To my disappointment, the ride came to a halt because it was over. We unbuckled ourselves and started to walk down the stairs, with my legs still shivering, but not from in fear but from excitement. I loved the ride! It was fast and had many different twists and turns. In that day alone, I rode the ride almost four times with Mai. Riding the Space Shuttle became my addiction. Each time I go back to the Philippines, I have to get onto that ride. My niece and I had a blast that day, and it is something that I cannot ever forget. The thrill of riding a roller coaster for the first time made me loves it forever.

Thursday, November 14, 2019

Canterbury tales :: essays research papers

Chaucer begins The Nun’s Priest’s Tale by describing a simple widow and her two simple daughters. They own a barn where a magnificently handsome cock with a beautiful and accurate â€Å"cock-a-doodle-doo†. Here, his seven wives also live; his favorite is the most beautiful Pertelote. He one day speaks to her about a dream. In this dream, a fox eats Chanticleer, the cock, and Chanticleer now worries that it may come true. Pertelote does not believe in this predestination and gives her argument. She then calls Chanticleer a coward and threatens that she cannot love a coward. She thinks that the dream was caused by something Chanticleer ate and suggests a remedy. Chanticleer tries to convince Pertelote that his dream has meaning my biting people who dreamt of murder and then discovered it. But after his argument, he decides to leave the subject and compliment his Pertelote. The two make love and he leaves his safe perch. The fox, which has been stalking Chanticleer, flatters and asks Chanticleer to sing his beautiful songs. As the blushing Chanticleer closes his eyes to begin his song, the fox snatches him and runs. The hens all screech and wildly call the attention of the widow. Before long, the town is chasing the fox. Chanticleer advises the fox to boast about his accomplishments, and when the fox opens his mouth, Chanticleer escapes. The Nun’s Priest’s Tale is an exempla. This is a sorry that teaches a moral lesson through example. The lessons learned in this particular story are summarized at the conclusion by the characters in the story themselves. The both learned survival strategies. Chanticleer begins: â€Å"And for those who blink when they should look, God blot them from this everlasting Book!† â€Å"Nay, rather,† said the fox, â€Å"his plagues be flung On all who chatter that should hold their tongue.† (cite book p 120) The obvious theme is the idea of dreams and determinism – â€Å"the view that human actions are entirely controlled by previous conditions, operating under laws of nature, but understood as ruling out free will†(cite the dic of cult lit). While Pertelote references Cato and explains dreams medically—that they are caused by wrong foods and can be cured with remedies such as worms and herbs—Chanticleer explains dreams as prophesies referencing Cato, St Kenelm, Andromache, Hector, and Daniel and Joseph from the Old testament. Another theme is woman acting as the source of evil and causing the fall of mankind.

Monday, November 11, 2019

Historical Development of the 1960s Essay

Historical Development of the 1960s Introduction            Of the many historical eras, the 1960 era is regarded as one of the most controversial eras ever in the history of America. However, this was not the anticipation that most of American citizens had. At the very beginning of the 1960s, many believed that this was perhaps the most promising era yet. They even dubbed this era the golden age. The expectations of the people intensified in 1961 when John F. Kennedy took the office of the president. His charisma and enthusiasm won the hearts and trust of the American people. They strongly believed that his government would provide solutions to the major problems that they were facing at the time. However, to the surprise of many, the decade turned out to be the complete opposite of what they had expected. The president himself was assassinated, a chaotic storm characterized by protests by civil rights movements engulfed the country, and instead of the war in Vietnam coming to a halt, it intensified. This essay will strive to create an interconnection between these events which shaped up the 1960s. It will tackle incidents relating to the free speech movement, the Vietnamwar, the Black Panther Party, Rock-n-roll, and the women’s movement, also known as the feminist movement, as witnessed in this decade.            An issue that had been a thorn in the flesh of the American people was coexistence of the white Americans and the African-Americans. Though the slave trade had been abolished by this time, issues of discrimination were still rampant in society. The African Americans would hence dedicate themselves to fighting for equality for their people in this society. At the very beginning of 1960, some four black students defied the norms of society at that particular time and sat down at a white’s-only lunch counter. Their actions were succeeded by demonstrations at that counter every day, drawing the nation’s attention.            6 years down the line, the African-American community still wanted society to regard them as equal with the rest of the Americans and this led to the formation of the Black Panther Party. It was originally known as the Black panther Party of self-defense but the name changed. This party movement was however founded for the sole purpose of eradicating police brutality in African-American neighborhoods. However, with the rapid expansion of the party and the start of a publication, the objectives of the party had diversified. This diversification meant that the party was keener on social empowerment thus disregarding the exclusivity of race. This however sparked up problems within the party since the radical members differed in opinion with the members that were in support of their socialistic cause. This made the party’s political motive to be disoriented and the government at that time considered the party as a national threat.            The Black community of the United States was not the only entity that was fighting for its civil rights. Gender inequality was still a societal vice that America was struggling with. During this time, men were given more opportunities as compared to women in virtually every field and this led to the second wave of the feminist movement. The job market viewed women as the less productive species. One of the reasons why this notion was upheld was because the women needed time off when they delivered and most employers believed the assertion that women would quit their job when they got pregnant. More to this, the society had branded the man as the provider of the home. It was therefore argued that men needed jobs and better paythan women because of the fact that there were people who were dependent on them. Generally, society had defined the place of a woman as the home; whether she was educated or not.            In 1963, Betty Freidan wrote a book, The Feminine Mystique. This book highlighted the frustration of the educated housewives and how society had forcefully put them in a state of dissatisfaction. What shocked many is the fact that she defied society’s assumption that women found satisfaction in only serving their families. This book stirred a revolutionary movement, one which historians refer to as the second wave of the feminist movement. This movement saw society begin to give women more chances in schools, the job market and also in matters involving remuneration.            From the historical facts available from this era, it is evident that civil rights protests and demonstrations were the order of the day. Even students took the liberty of staging their own protests during this period. The Free Speech Movement was the name given to the protests that the students staged. This movement took place in 1964-1965 at the University of California, Berkley, when students were expressing their discontentment on the ban that the school administration had imposed on on-campus political activities. The students rationale for the protests was that this ban was infringement of their academic freedom and right to free speech. The students felt that they could do more than just confine themselves to books. The objectives of the movement had been put in place way before the movement began when students in the campus formed a political party that enabled them to get involved in off-campus political and societal issues.            The students used this platform to source funds from campus students to support civil rights causes. However, this right was exclusively granted to the political clubs in the school and this is what prompted the school to impose the ban on on-campus political activities. Though the students were doing this out of good will, society was of a contrary opinion. For this reason, voters gave the governor seat to Ronald Regan in 1966 whose campaign forte was to make good the mess that the Berkley students had made.            Events in this era were not just restricted to the local scene. The events that America was involved in during this era also crossed boarders. America had been in conflict with Vietnam since the 1950’s. With the election of J. F. Kennedy, Americans were hopeful that this conflict was finally going to come to an end following his campaign theme; his government had answers to America’s biggest problems. However, these hopes seemed to go down the drain in 1963 when Kennedy was assassinated. The hopes of the American people were now in Lyndon B. Johnson’s hands. His government had two wars to fight; the war against poverty, and the war in Vietnam.            However, Johnson had committed himself to establishing an anti-communist south-Vietnam, a trait he had inherited from his predecessors in their solidarity to the country. For this reason, he had to make a choice to forego the war on poverty to attend to the war in Vietnam. More to this, the president had gained the support of the congress and they gave him the authorization to protect the American soldiers and their allies by all means necessary. The prolongation of the war caused a divide in the nation. Some were in support of the war, others protested against the war, whereas others fled to neighboring Canada to avoid being drafted into the war.            Amidst all these events that were happening, people needed something to give them an escape from it all even if it was temporary. Entertainment was the surest way of attaining such. In this era, the most common form of entertainment was music. Rock-n-rollwas the most popular music genre at the time. The developments in this genre were referred to as invasions and were named on the basis of where they originated from. The British invasion occurred in the early 1960s. In mid 1960s, garage rock was unveiled. The genre was common in North America. The genre gained this name because it was played by armatures at the comfort of their homes in their garages. However, this genre barely made it past the 1960s as it was replaced by other genres. Conclusion            The 1960s era, as highlighted above was a rather event-full one in the American history. Though it may seem like the era did not live up to its expectation as the golden age, it can be argued that to some extent it did. This is because the events during this time acted as milestones especially with regards to civil rights issues. However, the prolongation of the war in Vietnam did injustice to the country as it caused a divide. In conclusion, the 1960s were not shy of historical events. References Fischer, Klaus P.  America in White, Black, and Gray: The Stormy 1960s. New York [u.a.: Continuum, 2006. Print. Source document

Saturday, November 9, 2019

Oxmyx Industries, Inc.: HR Crisis

I’m currently a manager in the human resources department of Oxmyx Industries, Inc. which is a medium sized agricultural processing firm that specializes in the production and distribution of high protein foodstuffs made from grain quadrotriticale. Oxmyx Industries, or simply OI, was founded in the 1950's by Bela Oxmyx, a man who called the nation Iotia home. Bela Oxmyx fled Iotia to come to the United States in the mid 1940's upon the Soviet's takeover of his homeland. Not long after his arrival to the U. S. , Bela opened up a small market for fresh produce on the lower east side of Manhattan; this small market eventually expanded into a chain of grocery stores throughout the tri-state area, consisting of New York, New Jersey and Connecticut. Ultimately, Omyx chose to focus on the processing of agricultural products for his company. Today Bella Oxmyx owns only 51 percent of the outstanding stock and remains Chief Executive Officer of Oxmyx Industries, Inc. I currently work at the company’s corporate headquarters in New York and my responsibilities include the negotiation of the employee benefit package, the fair resolution of employee grievances, and maintaining the overall employee morale. As of lately, many of our female employees have been filing complaints about several of our male employees. These objections are mainly targeted at three individual employees, JoJo Krako, Tepo and Zabo. The women have highlighted the three’s illicit behavior with such references as calling them baby or â€Å"chicky†, repeatedly asking them out, and leering at them while conversing amongst themselves in their native language. Unfortunately however, the complaints don't stop there: the female managers have also complained that these individuals are slow to carry out instructions and sometimes even appear to be resentful about doing so, as well as frequently surly, rude, making disrespectful comments and looking at them in an uncomfortable manner while talking in their own language. In addition to all that, several women have also claimed that these men have pictures of nude and semi-nude women plastered in their lockers in the men's locker room. These complaints garnered my attention so I went ahead and did a bit of research of my own. I ended up stumbling upon documents that revealed some interesting and shocking facts about the three troublesome employees. I found out that each of these men were from Iotia, Oxymyx’s homeland, had lower job skills and experience than any of the other members of the staff, and most notably, hey had less skills and experience than several of the applicants who had applied for the same positions and got rejected. I noticed that on each of these men's files it read â€Å"Legacy B. O†, so I asked my superior what those letters represented and he told me that it was Mr. Oxymy’s code way of saying to hire that individual. After further research I discovered that these three employees were not the only men that ha ve been hired by the company whose documents had â€Å"Legacy B. O† on it; I found roughly 30 other instances with similar cases. In each case, the person hired was a young white male who recently arrived in the United States from Iotia; also an overwhelming amount of complaints had been filed around the same time period of the hiring. I became very troubled by these recent discoveries and decided to approach the CEO himself, Mr. Oxymyx. When I explained my findings on the men’s conduct towards the female staff to Mr. Oxmyx he said to me, â€Å"That’s just their way. Iotia is a very traditional patriarchal culture, you know. Krako and others are not used to seeing women in positions of authority. But give them some time and they will adjust like I have. I am Iotian myself you know. † I then told Mr. Oxmyx that none of the Iotian employees hired over the past five years were qualified individuals for the job. Mr. Oxmyx then proceeded to tell me the story of how things were when he first arrived in America; he came to the U. S with nothing due to the Soviets confiscating all of his family’s assets. While going through the immigration he saw a man with a sign that offered help to all Iotians; the man was a representative of the group FIG, First Iotian Group, an organization whose duty is to help Iotian immigrants to the U. S. After helping him get on his feet, the organization asked him that when he is successful to help the next generation of Iotian immigrants to the U. S. Oxmyx gave his word that he would, which explains why there have been unexplainable hiring’s of Iotian immigrants within the company. I returned to my office and after further review noticed that many of the more qualified applicants who have been passed over were either African American or Hispanics from impoverished backgrounds. I understand where Mr. Oxymyx is coming from to a certain extent: When he first arrived to the U. S. he had nothing and other Iotian immigrants helped him become very successful and he is now the majority owner of a business that he started and didn’t let success get in the way of remembering where he came from. It makes sense that after the help he received from his fellow countrymen he feels it is his duty to do the same for others. He is Iotian after all and the majority owner of a business, so why not take advantage of that and make it easier for Iotians to get hired by his company. Technically it is against the law to hire based on race and ethnicity, those are traits that an employer is supposed to ignore; however I feel Mr. Oxymyx is trying to follow his personal ethics, which is to help out his own people in their time of need because once upon a time he was helped. However, there also are several problems I see with Mr. Oxymyx’s â€Å"policy†. When he first came to the United States in the mid 1940’s, the situation in Iotia was very different than it is now. Iotia back then was being invaded by the former Soviet Union, and the Soviets had stripped Oxymyx’s family of all their assets so essentially when he arrived to the U. S. he had literally nothing, nothing but hope that is; he was a desperate man coming from a desperate nation with nothing to offer but hard work. Now is not 1940; we are now in the 21st century and the Soviet Union does not even exist anymore. Iotia is not in a state of war causing people to flee from the same harsh conditions as Mr. Oxymyx once did. Yes, the United States is most likely still a land of better opportunity than Iotia is, making it very appealing for people to move from the eastern European nation, however due to the fact that they are not as desperate to come here anymore, Mr. Oxymyx does not have to view the new immigrants in the same light as he viewed his emigration experience. He has not lived in Iotia for over 50 years now and surely conditions are very different in today’s world, no matter what country you’re in. Although he feels that he was greatly assisted in the transition and welcomed by his fellow countrymen when he arrived to the U. S. and would like to return the favor and not forget where he came from, the young men who are making the same trip across the pond today are not in the same boat as he, so hiring them is no longer as urgent as it once was. Mr. Oxymyx also told me that the reason why the three Iotians Jojo, Thepo and Zabo were so rude to the female staff members is because where they come from, they are not used to seeing women in positions of authority so it is a new thing that they haven’t become accustomed to yet. In the U. S. we treat all co-workers with equal respect no matter gender, age or race. The problem is that Mr. Oxymyx keeps comparing these young men to himself as if they are him 60 years ago. He fails to realize that he came to the U. S. at a much different time, when the world was a different place. Yes, back then it is possible that in Iotia women were not treated very respectfully, and it was not uncommon for them to be sexually harassed by their male counterparts; however as I’ve mentioned before, Oxymyx came in at a different time. Look at the example of African Americans in our culture: not too long ago they were treated as second rate citizens in the U. S. Battling racism and racist comments was not an uncommon thing at the time, but it is most definitely not accepted in today’s U. S. Maybe in his time in Iotia it was ordinary to degrade women, but it is very possible that things have changed since, especially given the 60 years past, so he should not necessarily be making excuses for the way these three individuals behave. Maybe they are just that way, and it doesn’t mean they are representing the modern Iotian culture as a whole. When I looked into more of the company’s employment documents and realized that many of the candidates that were passed over for hiring positions were not only more qualified than their Iotian counterparts, the majority of the ones passed over were minorities of African American or Hispanic descent; this on the other hand, I have a big problem with. These people were from poor and desperate backgrounds and needed the jobs just as much as the Iotians, so it is unfair that they did not receive a chance at all, making it seem as if there was a racial aspect to the hiring process as well. If Mr. Oxymyx is about helping out those that are in by giving them jobs, he should at least consider the minorities as well. It appears that Mr. Oxymyx may still have some racist ways from the past that he has not let go of while he has been in the United States, and that to me is definitely an ethical dilemma that exceeds helping out his fellow countrymen. If Oxymyx chooses that he wants to giv e an advantage to Iotian citizens when he is hiring, that I do not have as much a problem with, after all, he is the founder of the company and is Iotian himself and I don’t see if being a huge ethical deal given his past life experiences. I do however think that there should be a limit to his helping hand. He can hire these less skilled and qualified workers just because of their heritage, but what I absolutely cannot tolerate is if these same men also bring there disrespectful mannerisms to the workplace. Beggars can’t be choosers; by that I mean they are lucky they got hired despite their lacking in skill and experience, so that last thing they need to do is also come to work with the arrogance and superiority complex over women. They should be thankful for their opportunity and should put their head down and be the hardest working people in the company to show how thankful they are to Mr. Oxymyx for the experience. I plan to meet with Mr. Oxymyx again, and I have a few suggestions for him. I will first let him know that although he seems to have good intentions, he needs to realize that the men he is hiring are not coming from the same war torn Iotia that he fled; he should not compare himself to them. The world has changed from the 40’s and maybe women were not treated with respect back in 1940’s Iotia, but it is likely that situation has changed. Regardless of that, we live in the United States and these men have moved here to come look for a better life and if they wish to partake in our society, they must also follow our societal rules and ethics; they need to leave their rude manners behind because that is not how things work here, and Mr. Oxymyx needs to sit each of them down and let them know that. I will also recommend to him that there needs to be a company policy put in place and anyone that does not follow the guidelines will be dismissed. After all, these are grown men and here, and they should have the brain capacity to understand that they are in a different country now with different customs, they should feel privileged to have the opportunity to begin a new life in the U. S therefore they need to respect the culture as well. I will also ask Mr. Oxymyx why most of the job applicants that are being passed over happen to be Black and Hispanic, which is definitely a racial issue that is against the laws for hiring. I do respect that Mr. Oxymyx does has not forgotten his heritage and knows where and what he came from no matter how successful he is, which is why he wants to give back, but if he is to give an advantage to Iotians in his company they need to follow the guidelines that I have suggested and the societal rules that we have instilled here in America. I will at least be able to tolerate the fact that they are unfairly being given jobs that they are not quite qualified for if they follow the rules above and beyond. However, if no action is taken than I will encourage the women to file lawsuits against these men, as well as Mr. Oxymyx himself for knowingly breaking laws about hiring as well as knowing this harassment activity is going on, and I will encourage Mr. Oxymyx to dismiss them all to prevent losing his company and all he’s worked for.