MRF Madras Rubber Factory Essay

Solutions and Services Implementation Highlights Time-frame: 9 months, strict adherence to time-schedules Top Management’s support Highly dedicated team Comprehensive change management SAP ERP success story MRF Limited MRF Limited is engaged in the manufacturing, distribution and sale of an extensive ange of superior quality tyres for various kinds of vehicles. The company’s operations relate to manufacture of rubber products, such as tyres, of applications. MRF has six production facilities in India and around 80 sales offices. From its humble origins in 1946, the company has come a long way to become the market leader in the tyre manufacturing industry. MRF exports its products to over 75 countries worldwide. Today, global tyre manufacturers have to plan and adapt to changes in customer demand, fluctuations in raw material prices and availability, while keeping pace with timelines for shipments; in the face of increasing ompetition in the global marketplace. The Need for SAP Before becoming an SAP customer, MRF was running several outmoded legacy systems that could no longer keep up with the company’s expanding operations, and, as a result, the company was plagued with inefficiency. Problems of slow availability of information, tedious manual entry and data transfer, lack of system flexibility, excess manpower utilization and costs started to have a negative impact on the business. Consequently, the company was spending a lot of time in consolidating the information, getting the data together, and on time. It did not take long for MRF to know that it had to replace its nonintegrated, independent systems if it wanted to gain strategic insight and higher productivity to manage rapid business growth. The company wanted a flexible solution to allow IT to keep pace with changes while offering a low total cost of ownership. MRF decided to reengineer its entire IT landscape by implementing SAP ERP and SAP CRM solutions, based on the SAP NetWeaver platform. A Core Team called the Power Users team was formed to determine the requirements of the company and the selection of a suitable ERP olution. MRF brought in IBM Global to facilitate the process and the Core Team was sensitized to the process of reengineering. The company did a detailed evaluation based on various criteria such as experience in the manufacturing sector and product-offerings; Oracle and SAP were short listed. MRF participated in a SAP summit which helped the company to take the final decision. â€Å"SAP came out on top in terms of product superiority, post-sales support, and record customer satisfaction. We were confident that SAP will support our plans for continued growth,† says Prince Azariah, Chief Information Officer, MRF Limited. SAP offered a clear solution for MRFs manufacturing operations which include process as well as discrete production. â€Å"We have moved onto a mature product with SAP. We have made a very good decision in selecting SAP,† adds Sathya Gautham, Manager IT Services. Implementation MRF chose Siemens Information Systems as the implementation partner after a thorough selection process. The project went live on December 1, 2007. There were around 60 members from MRF and 35-40 members from Siemens involved in the implementation process. The core team nd the partner’s team worked in full collaboration, while ensuring that the implementation was carried out according to time schedules. â€Å"One of the complications was that our systems were in silos. Change management has been a big challenge,† says Gautham. There were many instances when MRF looked to SAP India and SAP Labs for assistance and support during the implementation. SAP ERP has been implemented at the company’s Head Office in Chennai, 6 factories in Sales Offices. MRF went in for all core modules including Financials and Controlling (FICO), Sales ; Distribution (SD), Materials Management (MM), Production Planning PP), Quality Management (QM), Plant Maintenance (PM), Human Resources (HR), and SAP NetWeaver Business Intelligence (SAP NetWeaver 81). Today, there are around 700 users who have accepted the implementation in a positive manner. Benefits With SAP ERP, the company has one harmonized, standardized and integrated solution. The solution has enabled MRF to transform its business operation management from time consuming and inflexible to real-time and adaptable. The users can now count on easy access to accurate, complete, and up-to-the minute information, thanks to entralized, integrated data. This has led to quicker decision making and improved business transactions for MRF. SAP is the best thing that has happened to MRF,† Sathya Gautham, Manager IT Services The implementation of SAP has brought in a major shift in the work-culture in the company. â€Å"The core team was clearly aware that they are responsible for creating their future. Earlier, we were a top-driven company. Now, we have close to 60 personnel at the middle management level who have been empowered to take business decisions, and who are advising top management on what needs to be done o set up processes in the company. There is so much of enthusiasm among the core team members and the end-users. Also, we used to be a very silo-ed company. With SAP, the Heads of different Departments look to these people for resolution of problems.

The Host Chapter 49: Interrogated

I killed Wes. My hands, scratched and bruised and painted with purple dust in the course of the frantic unloading, might as well have been painted red with his blood. Wes was dead, and it was as much my fault as if I'd pulled the trigger myself. All of us but five were gathered in the kitchen now that the truck was unloaded, eating some of the perishables we'd picked up on the final shopping trip-cheese and fresh bread with milk-and listening to Jeb and Doc as they explained everything to Jared, Ian, and Kyle. I sat a little space away from the others, my head in my hands, too numb with grief and guilt to ask questions the way they did. Jamie sat with me. He patted my back now and then. Wes was already buried in the dark grotto beside Walter. He had died four days ago, the night that Jared and Ian and I had sat watching the family in the park. I would never see my friend again, never hear his voice†¦ Tears splashed on the stone beneath me, and Jamie's pats increased in tempo. Andy and Paige were not here. They'd driven the truck and the van back to their hiding places. They would take the jeep from there to its usual rough garage, and then they'd have to walk the rest of the way home. They would be back before sunrise. Lily was not here. â€Å"She's not†¦ doing so well,† Jamie had murmured when he'd caught me scanning the room for her. I didn't want to know any more. I could imagine well enough. Aaron and Brandt were not here. Brandt now bore a smooth, pink, circular scar in the hollow space beneath his left collarbone. The bullet had missed his heart and lungs by a hair and then burrowed halfway through his shoulder blade trying to escape. Doc had used most of the Heal getting it out of him. Brandt was fine now. Wes's bullet had been better aimed. It had pierced his high olive-skinned forehead and blown out the back of his head. There was nothing Doc could have done, even if he'd been right there with them, a gallon of Heal at his disposal. Brandt, who now carried in a holster on his hip a boxy, heavy trophy from the encounter, was with Aaron. They were in the tunnel where we would have stored our spoils if it had not been occupied. If it was not being used as a prison again. As if losing Wes was not enough. It seemed hideously wrong to me that the numbers remained the same. Thirty-five living bodies, just like before I'd come to the caves. Wes and Walter were gone, but I was here. And now so was the Seeker. My Seeker. If I'd just gone straight to Tucson. If I had just stayed in San Diego. If I had just skipped this planet and gone somewhere entirely different. If I'd given myself as a Mother like anyone else would have after five or six planets. If, if, if†¦ If I had not come here, if I had not given the Seeker the clues she needed to follow, then Wes would be alive. It had taken her longer than me to figure them out, but when she did, she didn't have to pursue them with caution. She'd barreled through the desert in an all-terrain SUV, leaving bright new scars across the fragile desert landscape, each pass getting closer. They had to do something. They had to stop her. I had killed Wes. They still would have caught me in the first place, Wanda. I led them here, not you. I was too miserable to answer her. Besides, if we hadn't come here, Jamie would be dead. And maybe Jared, too. He would have died tonight, without you. Death on every side. Death everywhere I looked. Why did she have to follow me? I moaned to myself. I'm not hurting the other souls here, not really. I'm even saving some of their lives by being here, by keeping Doc from his doomed efforts. Why did she have to follow? Why did they keep her? Mel snarled. Why didn't they kill her right away? Or kill her slow-I don't care how! Why is she still alive? Fear fluttered in my stomach. The Seeker was alive; the Seeker was here. I shouldn't have been afraid of her. Of course, it made sense to be afraid that her disappearance would bring the other Seekers down on us. Everyone was afraid of that. Spying on the search for my body, the humans had seen how vocal she was about her convictions. She'd been trying to convince the other Seekers that there were humans hiding in this desert wasteland. None seemed to take her seriously. They had gone home; she was the only one who kept looking. But now she'd vanished in the middle of her search. That changed everything. Her vehicle had been moved far away, left in the desert on the other side of Tucson. It looked as though she'd disappeared in the same way it was believed I had: pieces of her bag left torn nearby, the snacks she'd carried with her chewed open and scattered. Would the other souls accept such a coincidence? We already knew they would not. Not entirely. They were looking. Would the search become more intense? But to be afraid of the Seeker herself†¦ That didn't make much sense. She was physically insignificant, probably smaller than Jamie. I was stronger and faster than she was. I was surrounded by friends and allies, and she, inside these caves at least, was all alone. Two guns, the rifle and her own Glock-the very gun Ian had once envied, the gun that had killed my friend Wes-were trained on her at every moment. Only one thing had kept her alive until now, and it couldn't save her for long. Jeb had thought I might want to talk to her. That was all. Now that I was back, she was condemned to die within hours whether I spoke to her or not. So why did I feel as though I was at the disadvantage? Why this strange premonition that she would be the one to walk away from our confrontation? I hadn't decided if I wanted to talk to her. At least, that was what I'd told Jeb. Without a doubt, I did not want to talk to her. I was terrified to ever see her face again-a face that, no matter how I tried, I could not imagine looking frightened. But if I told them I had no desire for conversation, Aaron would shoot her. It would be like I'd given him the order to fire. Like I'd pulled the trigger. Or worse, Doc would try to cut her out of the human body. I flinched away from the memory of the silver blood smeared all over the hands of my friend. Melanie twisted uneasily, trying to escape the torment in my head. Wanda? They're just going to shoot her. Don't panic. Should this comfort me? I couldn't avoid the imagined tableau. Aaron, the Seeker's gun in his hand; the Seeker's body slowly crumpling to the stone floor, the red blood pooling around her†¦ You don't have to watch. That wouldn't stop it from happening. Melanie's thoughts became a little frantic. But we want her to die. Right? She killed Wes! Besides, she can't stay alive. No matter what. She was right about everything, of course. It was true that there was no way the Seeker could stay alive. Imprisoned, she would work doggedly to escape. Freed, she would quickly be the death of all my family. It was true she had killed Wes. He was so young and so loved. His death left a burning agony in its wake. I understood the claim of human justice that demanded her life in return. It was also true that I wanted her to die. â€Å"Wanda? Wanda?† Jamie shook my arm. It took me a moment to realize that someone had called my name. Perhaps many times already. â€Å"Wanda?† Jeb's voice asked again. I looked up. He was standing over me. His face was expressionless, the blank facade that meant he was in the grip of some strong emotion. His poker face. â€Å"The boys want to know if you have any questions for the Seeker.† I put one hand to my forehead, trying to block the images there. â€Å"If I don't?† â€Å"They're ready to be done with guard duty. It's a hard time. They'd rather be with their friends right now.† I nodded. â€Å"Okay. I guess I'd better†¦ go and see her at once, then.† I shoved myself away from the wall and to my feet. My hands were shaking, so I clenched them into fists. You don't have any questions. I'll think of some. Why prolong the inevitable? I have no idea. You're trying to save her, Melanie accused, full of outrage. There's no way to do that. No. There isn't. And you want her dead anyway. So let them shoot her. I cringed. â€Å"You okay?† Jamie asked. I nodded, not trusting my voice enough to speak. â€Å"You don't have to,† Jeb told me, his eyes sharp on my face. â€Å"It's okay,† I whispered. Jamie's hand wrapped around mine, but I shook it off. â€Å"Stay here, Jamie.† â€Å"I'll come with you.† My voice was stronger now. â€Å"Oh, no, you will not.† We stared at each other for a moment, and for once I won the argument. He stuck his chin out stubbornly but slouched back against the wall. Ian, too, seemed inclined to follow me out of the kitchen, but I stopped him in his tracks with a single look. Jared watched me go with an unfathomable expression. â€Å"She's a complainer,† Jeb told me in a low voice as we walked back toward the hole. â€Å"Not quiet like you were. Always asking for more-food, water, pillows†¦ She threatens a lot, too. The Seekers will get you all!' That kinda thing. It's been hard on Brandt especially. She's pushed his temper right to the edge.† I nodded. This did not surprise me one bit. â€Å"She hasn't tried to escape, though. A lot of talk and no action. Once the guns come up, she backs right down.† I recoiled. â€Å"My guess is, she wants to live pretty dang bad,† Jeb murmured to himself. â€Å"Are you sure this is the†¦ safest place to keep her?† I asked as we started down the black, twisting tunnel. Jeb chuckled. â€Å"You didn't find your way out,† he reminded me. â€Å"Sometimes the best hiding place is the one that's in plain sight.† My answer was flat. â€Å"She's more motivated than I was.† â€Å"The boys're keepin' a sharp eye on her. Nothin' to worry about.† We were almost there. The tunnel turned back on itself in a sharp V. How many times had I rounded this corner, my hand tracing along the inside of the pointed switchback, just like this? I'd never traced along the outside wall. It was uneven, with jutting rocks that would leave bruises and cause me to trip. Staying on the inside was a shorter walk anyway. When they'd first showed me that the V was not a V but a Y-two branches forking off from another tunnel, the tunnel-I'd felt pretty stupid. Like Jeb said, hiding things in plain sight was sometimes the cleverest route. The times I'd been desperate enough to even consider escaping the caves, my mind had skipped right over this place in my speculations. This was the hole, the prison. In my head, it was the darkest, deepest well in the caves. This was where they'd buried me. Even Mel, sneakier than I was, had never dreamed that they'd held me captive just a few paces from the exit. It wasn't even the only exit. But the other was small and tight, a crawl space. I hadn't found that one because I'd walked into these caves standing upright. I hadn't been looking for that kind of tunnel. Besides, I'd never explored the edges of Doc's hospital; I'd avoided it from the beginning. The voice, familiar even though it seemed part of another life, interrupted my thoughts. â€Å"I wonder how you're still alive, eating like this. Ugh!† Something plastic clattered against the rocks. I could see the blue light as we rounded the last corner. â€Å"I didn't know humans had the patience to starve someone to death. That seems like too complex a plan for you shortsighted creatures to grasp.† Jeb chuckled. â€Å"Gotta say, I'm impressed with those boys. Surprised they held up this long.† We turned into the lit dead-end tunnel. Brandt and Aaron, both sitting as far as possible from the end of the tunnel where the Seeker paced, both with guns in their hands, sighed with relief when they saw us approaching. â€Å"Finally,† Brandt muttered. His face was etched in hard lines of grief. The Seeker halted in her pacing. I was surprised to see the conditions she was kept in. She was not stuffed into the tiny cramped hole, but comparatively free, stomping to and fro across the short width of the tunnel. On the floor, against the flat end of the tunnel, were a mat and a pillow. A plastic tray was tilted at an angle against the wall at about the midpoint of the cave; a few jicama roots lay scattered near it with a soup bowl. A little soup was splattered out from where that lay. This explained the clatter I'd just heard-she'd thrown her food. It looked as though she'd eaten most of it first, though. I stared at this relatively humane setup and felt an odd pain in my stomach. Who did we kill? Melanie muttered sullenly. This stung her, too. â€Å"You want a minute with her?† Brandt asked me, and the pain stabbed again. Had Brandt ever referred to me using a feminine pronoun? I wasn't surprised that Jeb had done this for the Seeker, but everyone else? â€Å"Yes,† I whispered. â€Å"Careful,† Aaron cautioned. â€Å"She's an angry little thing.† I nodded. The others stayed where they were. I walked down the tunnel alone. It was hard to lift my eyes, to meet the gaze that I could feel like cold fingers pressing against my face. The Seeker was glaring at me, a harsh sneer twisting her features. I'd never seen a soul use that expression before. â€Å"Well, hello there, Melanie,† she mocked me. â€Å"What took you so long to come visit?† I didn't answer. I walked toward her slowly, trying hard to believe that the hate coursing through my body really did not belong to me. â€Å"Did your little friends think I would talk to you? Spill all my secrets because you carry a gagged and lobotomized soul around in your head, reflecting through your eyes?† She laughed abrasively. I stopped two long strides away from her, my body tensed to run. She made no aggressive move toward me, but I could not relax my muscles. This was not like meeting the Seeker on the highway-I didn't have the usual sensation of safety that I felt around the gentle others of my kind. Again, the strange conviction that she would live long after I was gone swept through me. Don't be ridiculous. Ask her your questions. Have you come up with any? â€Å"So, what do you want? Did you request permission to kill me personally, Melanie?† the Seeker hissed. â€Å"They call me Wanda here,† I said. She flinched slightly when I opened my lips to speak, as if expecting me to shout. My low, even voice seemed to upset her more than the scream she anticipated. I examined her face while she glared at me with her bulging eyes. It was dirty, stained with purple dust and dried sweat. Other than that, there wasn't a mark on it. Again, this gave me an odd ache. â€Å"Wanda,† she repeated in a flat voice. â€Å"Well, what are you waiting for? Didn't they give you the okay? Were you planning to use your bare hands or my gun?† â€Å"I'm not here to kill you.† She smiled sourly. â€Å"To interrogate me, then? Where are your instruments of torture, human?† I cringed. â€Å"I won't hurt you.† Insecurity flickered across her face and then vanished behind her sneer. â€Å"What are they keeping me for, then? Do they think I can be tamed, like your pet soul?† â€Å"No. They just†¦ they didn't want to kill you until they had†¦ consulted me. In case I wanted to talk to you first.† Her lids lowered, narrowing her protruding eyes. â€Å"Do you have something to say?† I swallowed. â€Å"I was wondering†¦Ã¢â‚¬  I only had the same question I'd been unable to answer for myself. â€Å"Why? Why couldn't you let me be dead, like the rest of them? Why were you so determined to hunt me down? I didn't want to hurt anyone. I just wanted†¦ to go my own way.† She leaped up onto her toes, shoving her face toward mine. Someone moved behind me, but I couldn't hear more than that-she was shouting in my face. â€Å"Because I was right!† she shrieked. â€Å"More than right! Look at them all! A vile nest of killers, lurking in wait! Just like I thought, only so much worse! I knew you were out here with them! One of them! I told them there was danger! I told them!† She stopped, panting, and took a step back from me, staring over my shoulder. I didn't look away to see what had made her retreat. I assumed it had something to do with what Jeb had just told me-once the guns come up, she backs right down. I analyzed her expression for a moment as her heavy breathing slowed. â€Å"But they didn't listen to you. So you came for us alone.† The Seeker didn't answer. She took another step back from me, doubt twisting her expression. She looked oddly vulnerable for a second, as if my words had stripped away the shield she'd been hiding behind. â€Å"They'll look for you, but in the end, they never believed you at all, did they?† I said, watching as each word was confirmed in her desperate eyes. It made me very sure. â€Å"So they won't take the search further than that. When they don't find you, their interest will fade. We'll be careful, as usual. They won't find us.† Now I could see true fear in her eyes for the first time. The terrible-to her-knowledge that I was right. And I felt better for my nest of humans, my little family. I was right. They would be safe. Yet, incongruously, I didn't feel any better for myself. I had no more questions for the Seeker. When I walked away, she would die. Would they wait until I was far enough not to hear the shot? Was there anywhere in the caves that was far enough for that? I stared at her angry, fearful face, and I knew how deeply I hated her. How much I never wanted to see that face again for the rest of my lives. The hate that made it impossible for me to allow her to die. â€Å"I don't know how to save you,† I whispered, too low for the humans to hear. Why did that sound like a lie in my ears? â€Å"I can't think of a way.† â€Å"Why would you want to? You're one of them!† But a spasm of hope sparked in her eyes. Jeb was right. All the bluster, all the threats†¦ She wanted very much to stay alive. I nodded at her accusation, a little absently because I was thinking hard and fast. â€Å"But still me,† I murmured. â€Å"I don't want†¦ I don't want†¦Ã¢â‚¬  How to finish that sentence? I didn't want†¦ the Seeker to die? No. That wasn't true. I didn't want†¦ to hate the Seeker? To hate her so much that I wanted her to die. To have her die while I hated her. Almost as if she died because of my hate. If I truly did not want her death, would I be able to think of a way to save her? Was it my hate that was blocking an answer? Would I be responsible if she died? Are you insane? Melanie protested. She'd killed my friend, shot him dead in the desert, broken Lily's heart. She'd put my family in danger. As long as she lived, she was a danger to them. To Ian, to Jamie, to Jared. She would do everything in her power to see them all dead. That's more like it. Melanie approved of this train of thought. But if she dies, and I could have saved her if I'd wanted to†¦ who am I then? You have to be practical, Wanda. This is a war. Whose side are you on? You know the answer to that. I do. And that's who you are, Wanda. But†¦ but what if I could do both? What if I could save her life and keep everyone here safe at the same time? A heavy wave of nausea rolled in my stomach as I saw the answer I'd been trying to believe didn't exist. The only wall I'd ever built between Melanie and me crumbled to dust. No! Mel gasped. And then screamed, NO! The answer I must have known I would find. The answer that explained my strange premonition. Because I could save the Seeker. Of course I could. But it would cost me. A trade. What had Kyle said? A life for a life. The Seeker stared at me, her dark eyes full of venom.

The Impact of Marxism on Western Civilization Assignment

The Impact of Marxism on Western Civilization - Assignment Example A system of social and economic analysis, Marxism came into existence during The Enlightenment era; a period in time characterized by widespread slavery, pervasive disenfranchisement of the right of women to vote, extreme discrimination of the poor, particularly in Europe, and imperialism that saw jostling for resources by the European powers extended to Africa and the far east. To be sure, the world was under the control of a handful of extremely wealthy lords, yet scientific modes of production were at the early stages of development; man [the poor] was basically the source of wealth amassed and concentrated in the few hands. Essentially, Marxism developed out of philosophical materialism; a view that events in the universe follow the laws of nature and that the notion of superhuman upheld by fore-agents of capitalism is headed for a crumble and the subsequent takeover by communism someday. Marx's theoretical analysis centered upon the idea that social systems rise and fall as a re sult of the obstructive impediments to the development of collective, human productive power. In his analysis, the convergence of history and economics would be the causal effect to the ultimate breakdown of capitalism, arguing that historical processes evolved towards the realization of the inevitable pre-determined moral ideals. Noteworthy, Karl Marx was the pioneer thinker to boldly and comprehensively bring to the fore the understanding that the working class were the engine to a prosperous society., and thus are crucially fundamental in determining its course. In his theory of dialectical materialism, a theory share by Engels, Marx believed that everything in the universe revolves around materialism, and that the defined boundaries of encroachment are just but man-made concepts that are nonexistent in the Absolute state of nature (Shimp 37). Marx argues that there can be no freedom for the great mass of the working class as long as economic control [the vast resources] remains in the hands of the few political favorites; an unpalatable argument to the liberals who support the right to hold economic power and the subsequent freedom of its usage as the owner(s) may deem fit. According to Marx’s theory of historical materialism, capitalism was/is a social evil constantly under transformative economic forces towards a system that guarantees equality of mankind. Friedrich Engels, Marx’s longtime friend and coauthor, notes that Marx’s theory of Historical Materialism was a â€Å"law of development of human history†

Compare and contrast the use of the death penalty around the world Essay

Compare and contrast the use of the death penalty around the world before explaining why you believe it will or will not be abolished in the near future - Essay Example As at present, it was also used to deter other persons from committing more crime in the society. The crimes deemed worse by the society absolutely received the death penalty. In western countries, capital crimes like murder, treason and or espionage received the capital punishment that is a death penalty for the accused. In Middle Eastern countries, sexual crimes that included rape, incest or adultery and sodomy were the worst crimes and the criminal received death penalty. Other authorities recognized drug trafficking, human trafficking and religious crimes as serious crimes that deserve the death penalty. Most armed forces around the world termed any crime committed by a soldier like disobedience, spying as a capital crime punishable by death penalty. Since the past forms of capital punishment were more inhumane, there was a need for more humane forms of punishments and in the 18th century, most countries adopted modern methods to execute the death penalty. The guillotine was introduced in France, electric chair in Louisiana State, death by firing squad and lethal injection in most western countries. The Death penalty is in use in almost all countries in the world. In the recent past, most countries have done away with the penalty. Statistics shows that 103 countries have abolished the use of the penalty, 6 countries only use it for crimes committed in extraordinary circumstances like during war, 50 countries have not used it for almost 10 years the penalty is under suspension. 36 countries use the penalty to date; it is in their law and practice. In Algeria, the death penalty is for crimes like espionage, treason and attempts to overthrow the government, destruction of countries territory, terrorism, massacres and manslaughter, participation in rebellious movements. Other crimes include torture, kidnapping, counterfeiting and aggravated theft.

Human Rights Essay Example | Topics and Well Written Essays - 250 words

Human Rights - Essay Example For that reason, the array of ethics and morality is really as wide as the humans. Ethics without morality is drained. Except if this association is there people inside particular groups slip into the fantasy of contemplating that their personal ethical codes employ all there is certainly to morality on the whole. They make it possible for their particular ethics to masquerade as real morality. Human rights are principal to contemporary democracy and are developed on the wrecks of Great Depression and Holocaust. A democracy does not have any perceived importance without human rights; doing away with human rights from a democracy will let it stay soulless, a vacant cylinder. Human rights are the charms in democracies cover (Perelman, 45) In several African countries, HIV outbreak are the causes of violation of human rights and this has been proved through research. The human right abuses that have been found to be responsible for these catastrophes are absence of justice, lack of availability of HV prevention, police abuse, physical torture and many more. Police, in a few areas, has strived to deliver information to MSM in Uganda and other African states and homosexuality has been proved to be the main reason behind these catastrophes. To summarize, it may be declared that ideals, morality, ethics, regulation and human rights are usually connected in an elaborate normative set. It is evident form several researches that ethics and human rights are closely related because if a person does not bear Ethics, he won’t be able to fulfil all the human rights and he would not also obey the

BHS 499 (Senior Capstone Project) Module 4 CBT Essay - 1

BHS 499 (Senior Capstone Project) Module 4 CBT - Essay Example y aging of present qualified nursing faculty; ineffective and diluted role expectations of some nursing faculty due to tremendous role-related stress and high faculty workload; lack of salary competitiveness in the clinical setting; nursing faculty members are not motivated to prepare for doctoral programs and too few applicants are willing to teach clinical courses at the same time conduct research, which are both essential roles in academic arena (Starnes-Ott & Kremer, 2007). Are there any solutions to the above-mentioned problems? Are some of the solutions already implemented? Or are the implemented programs for it working? These are some of the questions which require honest evaluations and can be answered by the facts below. Hospitals and other related agencies have fortunately identified significant elements crucial to the health as well as well being in work environment of a nurse, at the same time, the security and safety of the health care delivery system. According to Buerhaus, Donelan, Ulrich, Norman, & Dittus (2008), the said elements were identified based on the 2002 and 2004 surveys conducted and further disclosed that there are several positive changes in the work environment of nurses that have occurred and resulted in decreased overtime and stress, heightened job and career satisfaction and has improved relationships among nurses. Moreover, to arrive at the optimum approach to attain a healthy work environment basically depend on the employment setting, available resources, size, and the commitment of administration. Lovell (2006) rationalized that â€Å"overworking† pushes nurses out of their workplace to other health care settings this do not address the continuing concerns on wages and working conditions of nurse workforce. Cited by Lovell (2006), research published in peer-reviewed journals, workforce analyses, and other professional publications have confirmed that the crucial role played by wages in additional nurse labor supply. The

The Economic Value of Sports on National Development Research Paper

The Economic Value of Sports on National Development - Research Paper Example The chapter provides a brief scrutiny of various researches done by many researchers regarding the positive economic impact of different types of sports in the USA. Then the chapter illustrates the associated economic development of the places influenced by this major sporting event. Findings propounded that there was an accelerated growth encountered in the regional private sector, sports development, and tourism sector and so on. They also saw the establishment of several craft villages and small businesses which enriched the cultural development of the places. Apart from that, great prospects for future development were also chalked out as a spillover effect of this mega sporting event (Jordan et al, 2011, pp. 25-41). Journal article summary - The Economics of Sports Facilities and Their Communities From the period of 1950s, the main sources of stadium building for the privately owned professional teams have been the taxpayers. The team owners, as well as the associated technical personnel, have claimed that the effects of these professional games are the major enhancer of the local economic activities. But the scenario which is revealed in this paper through diverse economic logic, as well as evidences, show opposite consequences with respect to the above stated concept. It has been found that with respect to professional games, there has been a neutral effect towards the local economic development. Various reasons like substitution effects, multiplier effect and so on has been conjectured for explaining the notion. The support of public for the stadia is carried on by the demand driven by the image of the community. But the owners of the team apply a scarce supply to the improvement of the image. With this type of behavior, they fetch a significant amount of monopoly rents from the taxpayers. The paper directs towards the implementation of reforms which will be able to disperse the monopoly operations of the sports leagues when they enter into negotiation with the host communities for their teams (Siegfried & Zimbalist, 2000). Synthesis The book chapter and the journal article can be synthesized to form some concrete ideas about the economic value of the sports which leads to the national development. Both pieces of literature deal with the economic value creation in a nation. Both studies concentrate on the development of regional as well as local areas with the incorporation of the sports infrastructure development. A very general concept is that today huge money flows with sports which is one of the prime sources of entertainment and includes a strong sense of nationalism and incorporates hardcore business perspectives. The main area of deviance between the two works is that they try to reach the same point but by applying different research outlook. The research elements of the journal article pose a much stronger logical base structure by applying a complimentary theory to reach the aim that sport really adds to the economic dev elopment of the nation. Various economic factors come into the forefront while discussing the impact of sports on development which needs to be thoroughly testified with suitable data. The findings of the paper incorporate economic theories and show that the investments get attracted as well as implemented. But they also point out that it is an internal process of the sports management of the

Stress Effects and Ways to Reduce Stress Essay Example | Topics and Well Written Essays - 1250 words

Stress Effects and Ways to Reduce Stress - Essay Example However, there are number of causes of stress. Like emotional stress, physical stress, environmental stresses, energetic and health stress. Physical stress occurs due to over physical work/activity and it is very common in adults. Most importantly, physical stress effects regularly on many body joints changes and will create pain in your later life. Stress can affect you in the two ways; long term and short term. Long term stress is much worst than short term; Moreover; long term stress is more dangerous because it creates regular changes in your body in many ways. In general term, there are there broad sectors of stress effects. From the medical point of view, the physiological stress if activate in your brain, it will triggers the pituitary gland and sympathetic nervous system as a result of its activation - it creates regular changes in your adrenal gland which raises your heart rates. Furthermore, human liver produces energy throughout the stress situation and in the process, the patient can suffer stomach pain, constipation and so forth. The physiological stress raises your heart beats up to 71 to 90 beats in a minute to 200 per minute. Yes, Stress effects emotiona... In general term, there are there broad sectors of stress effects. 1) Physiological Effects From the medical point of view, the physiological stress if activate in your brain, it will triggers the pituitary gland and sympathetic nervous system as a result of its activation - it creates regular changes in your adrenal gland which raises your heart rates. Furthermore, human liver produces energy throughout the stress situation and in the process, the patient can suffer stomach pain, constipation and so forth. The physiological stress raises your heart beats up to 71 to 90 beats in a minute to 200 per minute. Emotional Effects Yes, Stress effects emotionally as well and if it affects emotionally, it can create sound changes in your brain function. As a result of its activation, it adversely affects your mental capabilities, - your logical thinking becomes illogical, and you become anxious for no reason. However, it can be minor or major, major stress could lead you to a suicide. Besides this, it alters your behavioral patterns suddenly in these feelings; you become very sensitive and can be very irritating. You could enter into an argument with others for no reason; whatsoever, you can suddenly starting fighting with others at work. It may turn your mind on pessimistic thinking on all aspects, by and large behavioral changes adversely affect decision making powers either at work or at home concerns. Also, you could become gloomy and it makes you less tolerant. Physical Effects Physical effects includes frequent headaches, back ache and other muscle pain, sleep difficulties and exhaustion, cramp in the neck and shoulders, appetite and weight changes, anxiety, feelings of being helpless and hopelessness, fatigue, memory and concentration problems however

Kindergarten History Essay Example for Free

Kindergarten History Essay The development of early childhood education in the United States has been spearheaded by the need for an emerging society to cope with social and economic challenges. There are at important reasons why early childhood education gained more acceptance through the years. As society opened up to accepting women as part of the workforce, working mothers demanded more institutions that can accept early education for their children. The desire of the government to make their citizens more globally competitive increased thereby supporting education from the very young levels of citizenry. Educators and leaders believed that poor communities have better chances of development if illiteracy is arrested the earliest possible time. And best reason why early childhood education has developed is the great response in children that all programs have been challenged to sustain. Caldwell shares her thoughts on how parents and teachers could sustain this excitement for learning innate in children. â€Å"Yes, its thrilling to be part of that excitement for learning. I think the first thing that adults have to do is respect it. Curiosity is an absolutely wonderful thing, yet sometimes parents and teachers find it annoying-the 50th why question of the day, for example. Parents want to pull out their hair and say, Oh come on, weve talked about that enough. So the most important thing for that excitement and curiosity is to reward it, to let children know that we are impressed that they are curious about something. † (Mabie, 2001) Kindergarten is an educational program for students aged three to seven. Programs usually last from half to full days. Educators believe that the kindergarten is a venue for developing early knowledge, skills and attitude of children that will help them get a jump start at formal education. The origins of early childhood education in the US can be found in Europe. Jean Fredrick Oberlin founded a school in 1767 in France. His wife, Madame Madeleine Oberlin taught children from two to three years old. The school focused on exercise and play and handicrafts. It was more popularly known as the â€Å"knitting† school. In 1837, Freidrich Froebel put up the first school to be called a â€Å"kindergarten† in Blankenburg, Germany. His school became the first school in the world to envision education primarily for children in the pre-schooling age. Froebel is known as the creator of Kindergarten. His concept involved theories of childhood teaching and teaching material development. He also wrote the first Syllabus of Education of Man that listed basic theories of childhood education that guided schools worldwide. Early Childhood School in the US started as early child health centers. They were patterned after the French ‘cribs’ in Paris in 1844 where governments put up these centers to care for children of mothers who had to work. Whether these centers were first found in Philadelphia or New York, where women had to work during the Civil Wars, it is important to note that these centers were focused on caring for these children rather than educating them. But due to the migration of Germans to America, the concepts of kindergarten soon landed on American soil through Margarethe Schurz. In 1856, she put up the first American kindergarten in Watertown, Wisconsin. The school used German as the medium of instruction. â€Å"The first English-speaking kindergarten was found in Boston in 1860 by Elizabeth Peabody. For many years, she traveled throughout the United States, speaking about the purpose of kindergartens and their benefits to children. She helped establish kindergartens wherever she went. The first public school kindergarten was established in 1873 in St. Louis. Susan Blow, the teacher, lectured and taught kindergarten education, continuing to be a champion of Froebelian kindergarten education throughout her life. † (Spodek, 1991) By the late 1920’s, the centers realized that besides keeping the children clean and fed, there was the opportunity to transform the venue to serve for educational needs. â€Å"The average poor child in 1860s St. Louis completed three years of school before being forced to begin work at age 10. Susan Elizabeth Blow addressed that problem by offering education to children earlier. Applying Friedrich Froebels theories, she opened the United States first successful public kindergarten at St. Louis Des Peres School in 1873. Blow taught children in the morning and teachers in the afternoon. By 1883 every St. Louis public school had a kindergarten, making the city a model for the nation. Devoting her life to early education, Susan Blow was instrumental in establishing kindergartens throughout America. † (Watson, 1997) Maria Montessori has been a household name in early childhood education because of the amount of work and research that Maria Montessori has brought into early childhood education. As a physician working in a psychiatric clinic in Rome, she discovered that it was possible to train mentally defective children in order for them to be safer and become part of a productive sector of society. Her success of handicapped children led into her to be hired to help non-handicapped children as well. Her practice and further research helped Montessori develop a curriculum for children that helped them maximize their full potentials in reading and learning. Montessori schools began to get established in the United States before the World War. Although crash in the economy led these Montessori schools to fade in the 1930s, there came a resurgence of Montessori institutions by the 1950s. Though the Montessori Method was very popular, it would be best to note that some Montessori associations are purist of the methods while others were not. Today, early childhood educators are serious and committed in developing the kindergarten in helping future citizens of the country in becoming productive and responsible citizens. References: Watson, Bruce. 1997. Kindergarten. http://www. geocities. com/Athens/Forum/7905/fblkind. html Mabie, Grant E. 2001. A life with young learners: an interview with Bettye M. Caldwell. The Educational Forum. http://findarticles. com/p/articles/mi_qa4013/is_200110/ai_n8999175 Spodex, Bernard. 1991. Foundations of Early Childhood Education. Allyn and Bacon. Boston.

Accounting Audit: Case Study

Accounting Audit: Case Study The inventory valuation is done on cost basis, while the NRV (Net realizable value) is 10% below the cost. As per the accounting standards in Australia governed by the AASB, the inventory valuation is done based on the basis of lower of cost or realizable value, whichever is lower, which is as per the guidelines laid down under the provisions of AASB 102. However, since the cost is of higher value in comparison to the realizable value, the system followed here reflects the inventory at higher value, which is not the fair value of inventory and contravenes AASB 102. This is the just and fair opinion of independent auditor. In view of this, the audit opinion expressed is fully justified. The inventory should reflect the fair value of the inventory and the cost basis does not reflect the fair value of the inventory as per acceptable accounting principles. Hence the system of accounting followed should be subjected to fair audit, and corrective measures should be taken for rectification. Further, the opinion expressed by the auditor should be an adverse opinion, since the accounting systems and practices followed by the company contravenes the principles and concepts of accounting and the provisions as per AASB and the Corporations Act, 2001 given the materiality of the information and facts reported by the company and the fairness in the reporting of the financial statements. The client has entered into a real estate contract of purchasing some property and developing shopping complex, and further selling the same to an unrelated third party at a profit-based (cost-plus) basis of settlement price. As the real estate markets fell and the rates had dropped, the purchaser sued the client on the basis that as he relied on markets and rates forecasted by the client, he was not getting the forecasted prices in the market because of recessionary conditions in the market. In view of the uncontrollable market conditions resulted due to no fault of the client, the auditor opined that the client need not pay any damages as he is not liable for any loss due to uncontrollable factors in the market over which client has no control. In view of this, the opinion of the auditor is just and fair. Moreover, when the transaction that has taken place between the purchaser and the client, the client is supposed to have information about the risks such transactions are exposed to. The market risk is covered under AASB7, which deals with the various risks arising under financial transactions. In view of the above, the auditors opinion with regard to client liability for loss is fair and fully justified. However, sensitivity analysis has to be conducted with respect to the variable parameters and the methods followed for the sensitivity analysis. The impact of the price analysis or forecasting is studied on the basis of the changes in these variables. In this case, as the client is not part of the final transaction pertaining to the sale after the completion of the deal, the client and its management is not liable. The entire risk in this case is to be borne by the purchaser himself who has to bear the entire market risk. Market risks are not part of any deal between parties. Hence, the auditors opinion that the client is not liable for the damages legally is fair and correct. Moreover, since there is always the probability of (market) risk involved due to price fluctuations, it is the presence of market forces which could have gone either way. The probability of loss to the client in the event of the markets falling could not be underestimated. Hence, the opinion here of the auditor should be a disclaimer opinion (a category of Qualified opinion) since the best forecast of the estimates could go wrong and hit either side and the auditor could not be held liable for the estimation or forecasting based on market factors (external), given the information and facts available to the auditor for forming an opinion about the companys accounting policy. (iii) In this case, there is a small NFP or Not-for-profit organization, which can be characterized by a high % (completion) of total revenue and, in such a organizational framework, the internal control degree is low. In view of this, the % completeness of revenues and the risks associated with auditing are also high. Larger the size of the NFP organization, lower the completion % of total revenue and better control over internal control and in turn, lower the risks associated with As the degree of internal controls is low, the auditors assertion of poor audit evidence and lack of control over the revenue completeness is correct and fair. Hence, the opinion issued by the auditor is one of disclaimer type in view of the limited scope or horizon and the limitations of the auditor in terms of the audit evidence provided or made available to the auditor to give the fair and independent opinion and the materiality of the information given. So there is a limitation of scope of the auditors examination. (iv) The company is follows the accounting policy of not disclosing the directors fees in its financial reports. Since the disclosure of directors fees is mandatory as per Corporations Act, 2001, (Australian corporation and securities legislation, 2001), the assertion and opinion of the auditor with regard to the materiality or otherwise of the fees does not hold well. The Materiality arises when it affects (i) decision making with regard to resource allocation (ii) accountability of management. The point of materiality is covered under AASB 1031 of the Australian Accounting Standards Board. Since as per the Govt. of Australias guidelines issued with respect to disclosure of directors fees is mandatory, non-compliance with the same or non-disclosure may lead to penalties for non-compliance on the part of the management and the auditors of the violating company. Hence, in view of contravention and non-compliance with the acceptable financial reporting policies, the auditor needs to give a qualified report. (v) The management of the company estimates the provision for bad debts at $550000. The audit arrives at the fair and reasonable estimate at 655000. The management of the company has refused to accept the figures of estimated given by the company for it would reduce the ne profit to the extent of $105000. Bad and doubtful debts are classified into recoverable and irrecoverable debts. Under the accounting norms for bad debts as per the Corporations Act, 2001, the irrecoverable debts are written off. The recoverable debts are those which are likely to be recovered and provision in respect of which is make in the financial statements of the year. Provision for Doubtful debts is under Section 237 of the Corporations Act, 2001 and AASB 124. In the Income Statement, the provision for doubtful debts is shown as a loss, while in the Balance Sheet, the provision is reduced from the Trade debtors as Net Debtors and is shown under current liability on its own (Current liabilities and provisions). A udit of accounting estimation follows the procedure collection of audit evidence, ascertaining and assessing the reasonability or otherwise of the accounting estimates, revising and renewing the estimates, and reviewing the subsequent events. As the materiality factor is involved in the accounting for the estimated figure of provision for doubtful debts, the report would not give a fair view of the financial report for the period and hence the auditor should give an adverse report indicating that the accounts do not reflect fairness in its state of affairs and financial position. (vi) In the case, the company has cash balances maintained in a foreign bank account situated in a foreign country or location. In this case, since there is no substantial audit evidence to enable the auditor to form an unbiased, independent opinion, the auditor can only give a subjective, qualified (limited scope) opinion on the reasonable grounds of his best professional expert judgment and experience, which may even be based on reasonable assumptions born out of facts available. Since the materiality figure is given, and the cash balance in the foreign account is just close to that figure, quantitative figures of materiality in the case do not hold good. Hence, the classification by the auditor of the entire cash balance held in the foreign account in the foreign location as current asset (asset required to meet short term obligation) is fully justified and the opinion given by him would be classified as disclaimer opinion, since the opinion does only reflect the best under the given circumstances and the facts. PART- B Introduction The auditor gives opinion of three types, in case of audit reports, namely, adverse, disclaimer, and qualified opinion in respect of the companys accounting norms, procedure and systems. Further, the audit of accounting estimates of the companys accounting procedure and practices would be generating modified, unqualified and qualified audit reports Executive Summary Under this report, we shall locate three annual reports from the appropriate sources mentioned in respect of three Australian companies listed in the ASX (Australian Stock Exchange) and also available in the CQU website. In these audited reports, the auditors opinions qualified opinions, unqualified opinions, and modified opinion with a Matter of emphasis as expressed by the auditors in these reports are shown. The detailed opinions are written in respect of the three companies annual reports considered for reporting on the Audit analysis of the financial reports of companies. Finally, conclusions are drawn based on the analysis of these reports. Report Now let us discuss the various opinions expressed by the auditors in respect of the three annual reports of the companies (Refer Appendix) as under: QUALIFIED OPINION: A Qualified opinion may be issued where there is a disagreement with management concerning appropriate accounting policies, a conflict between applicable financial reporting frameworks, or a limitation on the scope of the audit. A Qualified opinion can be used only when the auditor believes that the overall financial report is fairly satisfied. (Arens, at.al, 2010) I have found the following company with the Qualified Audit opinion. Gerard Lighting Group Ltd: Gerard Lighting is a listed Australian Company in the power sector. As it is the major company in its product line, I have taken this company as an assignment subject so that the companys accounting policies and practices, a strong company in the infrastructure sector can be thoroughly studied and reviewed. The annual report of the company for Year ended 2009 has been studied and the features of its auditors report are as under: Audit of its accounting estimates of expenses (Fielder, 2010) incurred during the period. Evaluation and assessment of efficiency and adequacy of its processes and controls Independence of the external auditor has been certified and ensured despite the auditor being engaged in the non-audit professional activities A review of the directors forecast (historical), historical pro-forma financial statements and best estimates assumptions, based on external factors (judgmental and subjective) beyond ones control and scope, has been carried by the auditors, which is done as per the audit evidence and financial data available to the auditors which is insufficient for the purpose of audit, hence the auditors clearly state that this is just a review of the management activities and forecasting based on its core performance factors, not a complete full-fledged audit. Hence there is no opinion made by the auditors on the audit report in view of insufficient audit evidence with the auditor as per information provided by the company for the purpose of audit which indicates that the auditor does not undertake any responsibility and the auditors opinion is known as disclaimer opinion, (Arens, et. al, 2010) a classification of qualified opinion, having insufficient audit evidence to form unbiased, clear opini on. The independent external auditor KPMG of Gerard Lighting Group Ltd has expressed their satisfaction over the financial report prepared and presented by the board of directors. The auditors have assessed and verified the statement of comprehensive income of the group, change in equity and statement of cash flow on date of year ending as well as the summary of all the significant accounting policies that has been followed by the company and the notes presented by the company. The auditors have found that the board of directors has discharged their duties in fair way. They have ensured that company follows the appropriate policies. As an overall view of the auditor this report is true, fair and free from any material misstatement. UNQUALIFIED OPINION: An Unqualified opinion is the most common type of auditors report. An unqualified opinion is issued when the independent auditor believes that the companys financial statements are sound; that is, the statements are free from material misstatements. This is different from a qualified opinion which is issued when the independent auditor discover something in the financial statements that is subject to major concern. Harvey Norman Holdings This is a leading Australian listed company in the product segments integrated retail, banking and franchise. As a company based on very sound policies, principles and practices, we have considered it for the study. The annual report of the company for the Year ended 2009 have been studied. The features of its annual report are as under: The audit of the financial position for the year has been made as per the audit procedure and carried in terms of provisions laid down under the Corporations Act, 2010 (Australian corporation and securities legislation, 2001)and the Australian Accounting Standards Board. The independence of the auditor being certified and ensured despite the auditor engaged in non-audit professional activities. The compliance with the standards and opinion about the fairness of the financial position by the auditor. Given the sufficiency of audit evidence and financial information, the audit carried represents a full and fair position of the financial standing of the company, in the opinion of the auditor with regard to the auditors report. This is an unqualified report expressed with regard to the unbiased independent opinion of the auditor on the financial position of the company. Finally, the auditor gives an unconditional, unqualified opinion based on data made available for forming an independent opinion and has classified the reports as unqualified reports The Independent auditor Ernst and Young of Harvey Norman Holdings have found that the financial report for the year ending 30 June 2009 has been satisfactory under various rules and have expressed an unqualified opinion on the report. The auditors have found enough audit evidences from various judgments and procedures that the financial report prepared and presented by the management is true. As a whole the auditors has expressed their opinion that this financial report is true, fair and free from any material misstatements and has been prepared by complying with all the relevant rules and laws of land. MODIFIED OPINION: An Unqualified audit report with an emphasis of matter is appropriate for an audit with satisfactory results and a financial report that is fairly presented, but where the auditor is required to provide additional information (Arens, et. al, 2010) The company with Modified opinion with an emphasis of matter AXA Asia Pacific holdings: This is a major listed Australian company in the financial (insurance) sector and is considered for the purpose of the study due to its key market position and sound financial practices. The annual report of the company for Year ended 2009 has been studied and following are the features of its auditors report are: Audit of its accounting systems and procedures. Evaluation and assessment of sufficiency of audit evidence. Independence (Roebuuck Martinov-Bennie, 2010) of the external auditor has been certified and ensured despite the auditor being engaged in the non-audit professional activities. The auditor has expresses an unqualified report on the financial position and expressed compliance with the AASB1039 (Australian accounting standards board). (Audit of Accounting estimates issued by AARF on behalf of ASCPA ICAA AUS516, 1995) Materiality (Pflugrath, 2010) with regard to the facts and figures presented has been checked and ascertained by the auditor and their conformance with the Australian accounting standards has been ensured. The forecast data based on judgmental assumptions and the subjective decisions made by directors of the company have not been reviewed or subjected to any kind of review. Hence, this is an aspect of a modified opinion with matter of emphasis. Considering the adequacy of sufficient information for giving true position of the financial state of affairs of the company, unqualified opinion has been given in the auditors report. The auditor Price Waterhouse Cooper has expressed their satisfaction over the independence of the external auditors and the financial reports of the AXA Asia Pacific prepared by the management under the Corporations Act 2001 and Australian accounting Standards as well as International Financial Reporting Standards. The auditors has found enough auditing evidences those indicates that this financial report of AXA Asia Pacific is true and has been complied with all the ethical and regulatory norms stated under Corporation Act 2001, Australian Accounting Standards while preparing financial reports. The auditors have said that this report is free from any material misstatement. On overall basis the auditors have found the financial report true, fair and free of any material misstatement and has complied all the rules and laws that governs and are relevant for a corporation having business in Australia (Annual Report, 2009 AXA Asia Pacific Holdings Limited). Conclusions We have studied a report based on the audit opinions expressed by the auditors regarding the accounting records based on the sufficiency of the audit evidence supplied and the audit plans carried out by the auditor. In all the cases, to the extent of the information supplied, they (auditors) have made independent opinions with regard to compliance with the Accounting standards of Australia (AASB) and compliance with the Corporations Act, 2001 and have qualified their opinions to the extent of the forecast and best estimates made by the management based on their subjective judgment and perception and also made opinions with regard to the fairness of these financial reports. From the analysis and review of the above companies, we can draw the following brief inferences with regard to Qualified, Unqualified, and Modified reports: GLG Qualified opinion HRH Unqualified opinion AAPH- Modified opinion with matter of emphasis.

Bipolar disorder

Bipolar disorder Bipolar disorder was previously known as manic depression as it causes moods to shift between mania and depression. It may also be classified as a biological brain disorder causing severe fluctuations in mood, energy, thinking and behaviour. This disorder results in frequent anxiety and low frustration level in the young people (CABF 2007). Depression, in this situation, means a situation where you feel very low while mania would refer to a situation where you feel very high (NHS 2009). Sometimes, symptoms of mania and depression can also occur simultaneously (CABF 2007). These episodes can last for several weeks or longer. The high and low phases of the illness are often so extreme that they interfere with everyday life (NHS 2009). In bipolar disorder, the depression phase often comes first. One can be diagnosed with clinical depression before having a manic episode. The manic episodes usually take place after some time, after which the diagnosis might change. These episodes of depression may lead to overwhelming feelings of worthlessness, which often lead to thoughts of suicide. The manic phase may make you feel very creative and view mania as a positive experience. This is the time when you may also have symptoms of psychosis. During this phase you may feel very happy and have lots of ambitions, plans and ideas. Lack of sleep and appetite are other also common characteristics of bipolar disorder (NHS 2009). People with bipolar disorder fluctuate between intense depression and mania, interspersed by periods of relative calm (Macnair 2008). The causes of bipolar disorder arent completely known, but are often hereditary. A cluster of factors both genetic and environmental, such as personal traumas or stress, can highly influence systems. The initial manic or depressive episodes of bipolar disorder usually take place early in the teenage years or early adulthood (Macnair 2008) At least half of all cases start before age 25 (Kessler et al., 2005). The symptoms of the disorder can be fairly subtle and may result in being overlooked or misdiagnosed. This could result in unnecessary suffering while on the other hand, with proper treatment and support; a fulfilling life can be lived (Macnair 2008). In severe forms of mania, there are chances of a person becoming psychotic, with delusions. There is a conflict in perception and reality and there may be hallucinations and delusional beliefs about being persecuted. In some of the worst cases, people in mania become unintelligible and neglect themselves. The symptoms have varying patterns, frequencies and order. While in some case, where symptoms of mania are followed by symptoms of depression in a predictable pattern, some people have mixed symptoms its possible to have many of the symptoms of mania and also suffer from severely depressive thoughts (Bhugra and Flick, 2005). Although theres no cure for bipolar disorder, many people find that an understanding of their illness and what triggers episodes can help them live a relatively normal life Macnair 2008). Patients could monitor their moods and thoughts and ask someone they trust to help them cope with the disorder. But, sometimes some people have extreme mood swings that cant be managed by monitoring alone. There may be a need for antidepressants, antipsychotic medication, drug lithium, which seem to stabilise mood swings. High level of lithium in blood can be poisonous while too little will have no effect. So, its important to be seen regularly by the mental health team and have the blood levels checked (Smith et al., 2009). Johns Condition John had a bipolar disorder with first episode happening when he was 19. At 28, John had evidently had manic episodes, as he had been known to contact his colleagues and clients at odd hours to discuss novel ideas. He kept enthusing about his designs being imaginative and original. At the workplace, clients and colleagues would complain about Johns unprofessional behaviour suggesting a lack of understanding on the part of his workplace. Johns denial of his illness further aggravated his situation. John had already quit two excellent jobs because of his condition. Johns younger brother, Michael, managed to get John back to his consultant psychiatrist and pushed him to take his medicines regularly. With continuous support from his brother, John started responding well to the treatment. Although medication seemed to have positive effect on John, he would give up the medicines as soon he started feeling better. This resulted in relapses and repeated episodes. And unlike ordinary mood swings, the mood changes of bipolar disorder are so intense that they interfere with the patients ability to function (Smith et al., 2009). John did not participate actively in social activities making it difficult for others to recognize his needs. John could not focus on his work due to his medical condition being too unstable. John was not offered any job at the five places he had applied despite an impressive CV. This was due to the fact that John had mentioned his illness on all the forms raising doubts in Johns mind about disclosing his illness until it was specifically stressed upon. Work labelling and stereotyping Theory of stigma Stigma is the difference between the virtual social identity and the real social identity. Stigma has three forms, which can be characterised as external, personal and tribal. The first form of stigma relates to external or overt deformations like scars, leprosy, physical disability and social disability. The second form relates to deviations in personal traits, including mental illness, drug addiction, alcoholism and criminal backgrounds. The third form, tribal stigmas, are imagined or real traits of ethnic groups, nationalities or religions that are deemed to constitute a deviation from what is perceived as to be the prevailing ethnicity, nationality or religion (Geoffman 1963). eoffman (1963) also went on to describe 3 levels of deviance. He described them as primary, secondary and tertiary deviances. Primary deviance would refer to original violation/deviance/and societal reaction to this non-conformity to societal norms. The secondary deviance is the deviants reaction to the negative societal reaction and the tertiary deviance is the reaction of the stigmatised person to the stigma from other leads to master status. The secondary deviant attempts to re-label certain behaviours as normal rather than deviant. This is an attempt to create a label that overshadows all other characteristics. The stigmatised person is seen as inferior by others and seen as having a perpetually flawed social identity and is thus discriminated. The stigmatised individual might also have additional imperfections imputed to them on the basis of the original stigmata thus creating stereotypes (Geoffman 1963). Stigma can also be differentiated as felt and enacted. The felt stigma is the condition where one feels the shame of being identified with a discrediting condition and the fear of encountering enacted stigma. Enacted stigma is the actual episode of discrimination, both formal and informal against people with stigmata solely on the grounds of their having a stigmatising condition (Scambler 2004). Scrambler (2004) through the Hidden Distress Model highlighted that people with a stigmata are fearful of experiencing enacted stigma and pursue an active policy of non-disclosure. The stigma has a far more disruptive effect on their lives as this also increases the stress of managing their disorder. The socio-cultural values can be viable in influencing the level of felt and enacted stigma. According to Geoffmanns (1963) classification of stigma, John fell in the second form due to hid bipolar disorder. As stated by Geoffmann (1963), John was ill treated and faced discrimination, which is quite evident from the behaviour of his clients and colleagues at work. Sociology of Health and Illness The sociology of health and illness argues that socio-cultural factors influence peoples perceptions and experiences of health and illness, which cannot be presumed to be simply relations to physical bodily changes (Nettleton 2006). Defining Health and Disease In the constitution of WHO established nearly half a century ago, health is defined as a state of complete physical, mental and social well being and not merely the absence of disease or infirmity (Saracci 1997). Temple et. al., in 2001 proposed a definition of disease though the approach did little to improve on previous attempts. They defined disease as a state that places individuals at increased risk of adverse consequences. Adopting this definition, every activity involving voluntary action carry a risk of adverse consequences. The problem with the concept of health and disease is that it is associated with social concepts such as normality and abnormality, normality and abnormality being relative terms. In common parlance, disease means a deviation from the established norm, consequently abnormal, with connotations of weirdness, strangeness, repulsiveness, viciousness, sickness, derangement, impairment, and disorder (Landy 1977). Conditions may be characterised as normal or abnormal based on the arbitrary diagnostic criteria as in most common diseases like diabetes, hypertension, etc. A condition is considered to be normal if it is prevalent amongst the population largely. But this issue seems to be complicated by the question of medicalization versus criminalization of abnormal social behaviour (Rosen 1968 and Foucalt 1972). Often the clinicians diagnosis is influenced by social views on mental diseases. In cases where mental disorders are involved, judging a sick person is to be avoided at all costs. Instead, the situation and the effects of the disease should be judged (Scheff 1979). The patient is worried with his own private and particular condition, while the doctor tries to make a diagnosis in the same way a zoologist or a botanist does with a specimen under the microscope: to weight individual variances against general signals and symptoms that agree with those of a recognized category of disease (de Avila Pires 2008). Failure to Recognize Mental States and Provide Required Support Radley (1994) reported that it was very difficult to live with illness in todays world where health is more than meeting the demands of specific tasks or fulfilling particular duties. Mental disorders may lead to the patient becoming socially isolated as was seen in Johns case. Figure 1. The patient suffering from chronic illness faces various modes of adjustment. (Figure adapted from Radley and Green 1985, cited in Radley 1994) According to the modes of adjustment to the chronic illness put forward by Radley and Green in 1985 (cited in Radley 1994) John was in the phase of active denial. He resisted the illness symptoms and participated in the normal life, treating his illness as of little importance. Even his colleagues failed to recognize his condition and complained calling Johns behaviour unprofessional. Factors that Pushed John to Seek Medical Help Despite Johns being a talented architect, he had already quit two good jobs. The reasons attributed to this may be an atmosphere of discriminative behaviour in the workplace. John had developed a stage of Bipolar disorder where regular attacks of mania took place. He might also have developed psychosis suggested by the novel ideas and strange behaviour. Johns brother, Michael actually got John to go back to the medicines. He tried to know what had happened and made sure John took his medicines regularly. Michael also managed to get John back to his consultant psychiatrist. So, it may be perceived that it was support of his brother, family support coupled with a discriminative behaviour at the workplace that pushed John to medications. Social Inequalities Disability and social inequality go hand in hand. The proof is well documented and evident in socio-economic circumstances (Nettleton 2006). Disabled people face many problems in their working life. In certain cases like accidents, a person may loose his value overnight while as, in case of recurrent illnesses, the patient goes through a gradual downfall Blaxter 1976). Lack of support from other people (family, friends, colleagues) often aggravates the medical condition of the patient (Radley 2004). Johns medical condition became a cause of concern for his employers and clients alike. He had to quit two jobs to cope with the situation. Despite having experience and impressive CV, John was not able to get a job at any of the five places he had applied to. Evidently, his revealing his bipolar disorder would have put his future employers on alert and thus the discrimination. Instead, of understanding Johns condition and helping him overcome his disability he was rejected every time. Community Care The World Health Organization recognizes primary health care to be effective in preventing illness. There has been a shift from primary health care to community care and this shift could be a result of three factors therapeutic, economic and reforms in the medical model (Busfield 1986, cited in Nettleton 2006). The entire concept of community care relies on the priority being given to the patient and not the disease. Social perceptions about the disability or the disabled, plays an important role in community-based rehabilitation. The term community care is used both in a perspective sense to related to how people should meet the health and social needs of the dependent people and also a description of the set of services that are currently provided (Stevenson 2008). Many people often object to being referred to as disabled. It leads to the segregation and often discrimination (Blaxter 1976). As was seen in Johns case, despite being an impressive architect he was refused job at five places, which he thought was because of him disclosing his bipolar disorder. The local authorities along with voluntary bodies are responsible for looking after the social needs of a disabled. This concept is based on the fact that community has to be involved in deciding the social needs of a disabled member and then making sure that those needs are taken care of in local conditions (Blaxter 1976). Michael, Johns brother played a major role in Johns rehabilitation. He understood his needs and convinced him to see his doctor. As is the concept of community care, Michael gave priority to his brother and his needs rather than his disease. The same cannot be said about his colleagues or his clients. Instead of understanding Johns special needs, they deemed him unfit to work with them. Cognitive Therapy of Depression Beck et al., (1979) defined cognitive therapy as an active, directive, time-limited, structured approach used to treat various mental disorders. The rationale behind this definition is based on how a disabled person perceives and structures the world. His previous experiences and relation with other people affect his cognitions. For example, if a person interprets all his experiences in terms of whether he is competent or adequate, his thinking might be dominated by the schema, Unless I do everything perfectly, I am a failure. In such case he would react to all situations in terms of his competence even if those situations were not related to his competence in any way. Johns getting rejected at five interviews, despite of an impressive CV, made him feel disadvantaged. He thought it was due to his mental disorder. These inequalities made him want to conceal his illness and not reveal it unless it was specifically asked about. Chronic Illness People experience serious chronic illness in three ways: as an interruption of their lives, as an intrusive illness, and as immersion in illness. Rather, from their perspectives, illness disrupts their lives; it intrudes upon the day-frequently each day; it engulfs them (Charmaz 1997). Johns illness was an interruption in his life. He had to quit two jobs because of his illness and was further rejected a job at another five places due to his illness. Parsons Sick Role Theory According to Parson (1951), sickness is not merely a condition or a state of fact, it is rather a specifically patterned social role. The sick people have the right to be exempted from the normal social role. They cannot be blamed for their medical condition and have to be taken care of. On the other hand, they are expected to seek professional guidance and show a willingness to get well. The disabled people are either vulnerable and are often exploited by others or they may adopt deviance to evade responsibilities and can prove to be threat to the society. John was vulnerable. He tried to get well and used to take medication as well, but his colleagues blamed him for his condition. They often complained against him. Moreover, after quitting his job, he could not get another job due to his disability. Zolas Theory According to Zola (1973, cited in Scambler 2008) most of the patients would over look their symptoms for quite some time before consulting a doctor. He also found that there had to be something else a trigger apart from the symptoms to convince patients to seek medical intervention. The characterised five types of triggers First, the occurrence of an interpersonal crisis (e.g., death in the family), second, perceived interference with social or personal relations, third, sanctioning (pressure from others to consult), fourth, perceived interference with vocalization or physical activity, and fifth, a kind of temporalizing of symptomatology (the setting of deadline). Moreover, patients personal and social circumstances also affect the patients decision to seek help. Applying Zolas theory to Johns case, one would realize that John did overlook his symptoms. He used to deny his illness and stop his medication as soon as he felt better. It was sanctioning (pressure from his brother Michael) that acted as a trigger and convinced him to consult his psychiatrist and start his medication again. Conclusion A certain medical condition or disability refers to be presented with problems and face problems earning ones living or any other day to day activities. Many disabled people find it hard or lack the willingness to participate in the social activities. They isolate themselves from the society and in certain cases from family as well. But constant support from family and friends coupled with proper medication can help the patient recover and rise above his disability (Blaxter 1976). Bipolar disorder being a chronic mental disorder has serious consequences on patients in particular and their families and societies in general. Effective treatment for bipolar disorder is available, but patients often hesitate to report their condition due to various social, economic and personal barriers. Patients often go into self-denial and try to remain away from social activities. There are two ways of caring for the bipolar disordered person; one, primary healthcare, that is consulting a general physician or a psychiatrist and second being community care. Concerted efforts on all levels (patient, family, community, healthcare provider and government) are required to improve the quality of care among the bipolar community (Bhugra and Flick, 2005). Apart from the professional help, self-help can greatly improve the condition of a person with bipolar disorder. The patient should learn about his condition. It will help him understand his needs better as well as help him in recovery. They should try and avoid stress, participate in social activities and indulge in hobbies. The patient should keep a track of his mood swings and watch out for the symptoms that have deleterious effects on their mood. Doing so would help them prepare better for adverse conditions. Maintaining a healthy schedule (healthy food habits, exercising, and proper sleep) can greatly influence the moods of a patient (Smith et al., 2009). References: Beck AT, Rush AJ, Shaw BF, and Emery G. 1979. Cognitive Therapy of Depression. New York, The Guilford Press Bhugra D. and Flick GR. 2005. Pathways to care for patients with bipolar disorder. Bipolar Disorder 7; 236-245 Blaxter M, 1976. The meaning of disability. London. Heinemann. CABF (Child and Adolescent Bipolar Foundation), Educating the Child with Bipolar Disorder, 2007 Charmaz K. 1997. Good Days, Bad Days-Illness and Time. USA, Rutgers University Press de Avila-Pires FD. 2008. On the concept of disease. Revista de Historia Humanidades Medicas, Vol. 4, No. 1 Foucault M. 1972. Histoire de la folie à   là ¢ge classique, Paris, Gallimard Goffman E. 1963. Stigma: Notes on the management of spoiled identities Kessler RC, Berglund P, Demler O, Jin R, Merikangas KR, Walters EE. 2005. Lifetime prevalence and age-of-onset distributions of DSM-IV disorders in the National Comorbidity Survey Replication. Arch Gen Psychiatry. 62(6):593-602.) Landy D. [Ed.], 1997. Culture, disease, and healing. Studies in medical anthropology. NewYork, Macmillan Macnair T. 2008. Bipolar disorder. Available at: http://www.bbc.co.uk/health/conditions/bipolar1.shtml [Accessed on 12/01/20101] Nettleton S. 2006. The Sociology of Health and Illness; Cambridge, Polity Press NHS 2009. Bipolar disorder. Available at: http://www.nhs.uk/Conditions/Bipolar-disorder/Pages/Introduction.aspx [Accessed on 12/01/2010] Parson T. 1951. The Social System. New York, Free Press. Radley A. 1994. Making sense of illness. London, SAGE Publications  Ã‚   Rosen G. 1968   Madness in Society. Chapters in the historical sociology of mental illness, New York, Harper Row Saracci R.1997. The world health organisation needs to reconsider its definition of health BMJ1997;314:1409 Scambler G, 2004. A jigsaw model of health-related stigma, University College of London Scambler G. [Ed.] 2008, Sociology as applied to medicine. (6th ed.) Saunders, Elsevier Scheff T. 1979. Decision rules, types of error, and their consequences in medical diagnosis. In Albrecht G. and Higgins P. [Eds.] Health, Illness, and Medicine. A reader in medical sociology, Chicago, Rand McNally, pp. 313-326. Smith M, Segal J, and Segal R. 2009. Understanding bipolar disorder. Available at: http://www.helpguide.org/mental/bipolar_disorder_symptoms_treatment.htm [Accessed on 13/10/2010] Temple LK, McLeod R, Gallinger S, and Wright J. 2001. Defining disease in the genomics era. Science, Vol. 293, No. 5531, New York, pp. 807-808

A Midsummer Nights Dream: Book Report :: A Midsummer Nights Dream, William Shakespeare

  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  A Midsummer Night’s Dream by William Shakespeare is a Athenian comedy. Some of the characters are fairies, kings, queens, and even lower class people. It is apparent what time period this story is from, because of some of the things that Theseus, the duke of Athens, and Oberon, the king of the fairies, say in it. One of these such quotes from Theseus is, â€Å" Go, Master of Revels. Stir up the Athenian youth to merriments, awake the pert and nimble spirit of mirth, and all of Athens shall celebrate.† Yet another quote talking about the Athenians is spoken by Oberon, â€Å"A sweet Athenian lady is in love with a disdainful youth. You will know him by the Athenian garments that he wears.†   Ã‚  Ã‚  Ã‚  Ã‚  In this story the lower class people are called mechanics. Before this story many people may have thought a mechanic could only be some who worked on cars for a living. Boy, were they ever wrong. The mechanics in this story are far to dumb to ever work on anything. They even manage to turn a Greek tragedy into a comedy, because of their lack of acting skills. One such character is Bottom, a line that he has to say is suppose to be serious and sad, but he turns it into something funny because of the way he says and acts it. â€Å" Thus die I, thus, thus, thus. Now I am dead. I die, die, die, die, die,† and yet he does not die for quite some time.   Ã‚  Ã‚  Ã‚  Ã‚  Some changes that the characters made through out the play were quite interesting. Puck, a kind of evil fairy, plays a trick on his queen Tatania. He changes Bottom, a mechanical, into a donkey and makes Tatania fall in madly in love with him. After a little while he decides to let her see what she was actually in love with and she starts to scream. It’s quite amusing that a fairy could be so evil. In all the other stories that are ever read make fairies out to be nice things that grant wishes and such. Who would ever think that they would play crewel tricks on people like that. Puck also puts a type of love potion in the eyes of Lysander and Demetreuis to make them fall in love with Helena instead of Hermia. Which also a evil plan.   Ã‚  Ã‚  Ã‚  Ã‚  This book was very interesting to read. There are some very interesting things to be learned from this book.

A lesson from a truck driver :: essays research papers

A Lesson from a Truck Driver   Ã‚  Ã‚  Ã‚  Ã‚  This story is about a lesson that my friends and I learned from a truck driver. It was a fine day when two of my best friends and I were walking home from school. We were in second grade and just immature as everybody else in our age. As we were walking on the sidewalk I found a big sucker on the ground. I wanted to have some fun and told one of my friends, Junghee, that if he is brave enough, he could throw that sucker and hit a car driving by. He hesitated for a while and I started to make fun of him for being such a chicken. I could see that he was about to do what I asked him to, but he was still hesitating, afraid of getting in a trouble. I said,  ¡Ã‚ °Come on, I throw small rocks at cars all the time. You will be just fine. And what else the driver is going to do, huh? They are not going to stop and run after us. And even if they do, we can still run away from them. We are pretty fast. ¡Ã‚ ± He agreed with me and he threw the sucker high in the air. I di dn ¡Ã‚ ¯t see any car coming at that very moment, but within a second, a loud noise startled my ears when the sucker hit this blue truck ¡Ã‚ ¯s windshield. The truck driver kept going for a second so I thought nothing was going to happen. However, he suddenly hit the brake and stopped in front of the police station. The first thing I had in my mind was that he was going to go into the police station and tell the police officer what we did, and that ¡Ã‚ ¯s what scared me for a second. Fortunately he did not go into the police station. In spite of going into the police station, he looked at us and started running toward us. That ¡Ã‚ ¯s when I said,  ¡Ã‚ °Run! ¡Ã‚ ±   Ã‚  Ã‚  Ã‚  Ã‚  We started running towards our apartment area, which was about 1000 meters away from the police station. I turned back when we were running, and saw that man ¡Ã‚ ¯s mad face. His face was so red that I thought he was totally drunk. As soon as I reached the main entrance of our apartment, my friend and I hid behind the trees and bushes. However, Junghee was a little bit behind us.

Examine the ways in which the relationship between the public and the police is presented in this extract and elsewhere in the play

In Murmuring Judges, the second play in Hare’s trilogy which examines institutions, Hare presents the relationship between the police and the public as one of mutual dislike. Interestingly, Hare never openly shows the public to dislike the lawyers, who act as the antagonist throughout the play due to their uncaring attitude towards client, but it is omnipresent towards the police, who are shown to be more in touch with people. Here, Hare is perhaps consciously suggesting that the people dislike the police as they are the ‘face of justice’ and thus perceived by the public to be the ‘enemy’. Although Hare does present the police to hold some racist and prejudiced views, showing they clearly aren’t perfect, he does largely present the police in both Murmuring Judges and his research book Asking Around as trying to do a hard job in difficult times. From our first introduction to the police, we see they are instantly disliked by the public. In Act 1 Scene 3, the first to involve the police, Keith states â€Å"you’re all bloody bastards† which immediately creates sympathy from the audience for the police. This sympathy is increased throughout the novel, where Hare generally presents the police as good people, an example of which is Sandra, who is shown as trying to enforce justice fairly in a corrupt system. The public dislike for the police is shown to be mutual though, â€Å"I’m not sure I care for the public that much†, which highlights the police frustration at the difficulty of their job, which is shown to be exacerbated by non-cooperative suspects, as shown through Keith’s repetition of â€Å"I’m not saying anything†. This furthers sympathy towards the police, as the public perception and the audience’s perception seem to be very different, as at this point in the play the police are presented as entirely honest. Dislike for the police is also shown later in the play, â€Å"I bloody hate the sodding police†, but here the police are shown to have grown more tired of the public and are more irritated, â€Å"do you have any idea, you stupid arsehole, how bloody boring it is for us? However, the public only further underlying frustration, as the Criminal Evidence Act of 1981 made policing more about paperwork, which created frustration amongst the police as for them it lowered their ability to do their jobs. In Asking Around, Hare states â€Å"[the police] are used to doing a great deal of good for the community and they’re used to having it thrown back in their face†. This could explain the police’s frustration at the public and also their seeming lack of interest in their jobs, as they no longer have the incentive to help those who hate them. Read also Intro to Public Relations Notes The police are shown to become more frustrated as the play progress, although the time period is unknown, could suggest that more and more acts were continually introduced. However, Hare continues to present the police as ‘the good guys’, as he shows Lester to be â€Å"only interested in protecting the public†, which reinforces the idea that police frustration largely stems from the public. Despite the public perception of the police as â€Å"tossers†, the police are wholly presented as the most in touch with people and the most realistic, â€Å"what we’re talking about here is reality†. This is best shown in the juxtaposition of the lawyers and the police’s view of public interest. Whereas Sir Peter believes â€Å"everyone listens to Desert Island Disks†, which the is obviously untrue, as this is a largely middle class radio station and shows the lawyers to be completely out of touch with the public, Lester states â€Å"I’d rather be in bed with Michelle Pfeiffer. † This is a much more relatable statement for the public, as it is likely that there is a larger proportion of people who would rather be in bed with Michelle than there is who listen to Desert Island Disks. Through this direct contrast, Hare shows the lawyers to be dated whereas the police are presented as realistic, and with the same manner and feelings as the public, which can be exemplified by the sarcastic tone from Lester towards the clients, â€Å"go and stand up there next to him, it makes no difference to me†. The extent of the police’s involvement with the public is shown starkly when Barry confronts Irina and asks â€Å"when was the last time anyone was sick on your wig? The mocking tone suggests is frustration at the public and the image of the public vomiting on the police shows them to be obviously more in touch with the public than the lawyers. Contextually, however, the public distrust of the police is understandable, as cases like the Guilford four and the Birmingham Six highlighted police corruption and showed the police to be immoral, as Barry is shown to be here. Perhaps the worst relationships presented between the police and the public are those which highlight the racist and generally prejudiced attitudes of the police at the time. Barry suggests that Gerard is more likely to be guilty as â€Å"he was kind of Irish†, which shows an innate prejudice, as he assumes that his nationality makes him more likely to commit crime. Significantly, Hare presents the public as aware of this racism through Jason, who is black, as he states â€Å"if you go through with this†¦I’m going to get a bobble hat and grow bloody dreadlocks. † Here, it is suggested that the police are inherently racist, as Jason implies that he was arrested simply because he was black, showing he too believes the police are racist. Although here it is a matter of justice, rather than racism, in the focus scene Hare does present the police as prejudiced. Through Lester’s statement, â€Å"I hate immigration†¦and bloody women†, Hare presents the police as prejudiced, which could arguably suggest why they are so disliked by the public as this shows them to be unjust. Just as the public are shown to be aware of racism within the police, sexism is also obvious as Sandra says â€Å"just ask the boys, all women are naggers†. However, I believe this may have been inherent and gone unnoticed by the police, as perfectly summed up in the line â€Å"they don’t know they’re prejudiced†, as the play was written in 1991, when racism and sexism were seen as everyday occurrences. Hare describes the police as â€Å"the people trying to keep their sense of humour in the face of massive contradictions†. This is evident in the relationship between the police and the public, as the police generally use a light tone and humorous phrases, which suggests the police would like to get along with the public, but they make this impossible. This is strengthened by Hare’s presentation of the public, as they are shown to be non-cooperative or â€Å"grovelling†. In contrast, Hare occasionally presents the police as prejudiced and disinterested in their jobs, which undermines the police-public relationship, but it is largely obvious that Hare blames the public for the poor public relations as the police are largely just attempting to do their job in difficult circumstances, which is only worsened by the public perception of them as unjust and prejudiced.