An Individual s Experience Of Emotion And Perception Of...

Humans have existed on the earth for 200,000 years and have advanced culturally and technologically greatly over this time. Humanity has researched everything we can conceive, ranging from space travel, animals, chemicals, triangles and numbers to invisible particles. But the mystery that holds the greatest allure to psychologists is the human mind itself. Among the many facets of the human mind that psychologists study, personality and emotion are two of the most widely studied (citation). It has been found in studies that personality and an individual’s experience of emotion are THATWORD (they influence each other). This study aims to determine if an individual’s experience of emotion and perception of drug effect are related to one’s†¦show more content†¦The increased neural activity also leads to norepinephrine being released into the system, exciting the individual. Caffeine is reported to affect behavior and mood in several ways. It is most commonly considered and consumed as a â€Å"mild stimulant, helpful in temporarily relieving minor fatigue (Graham, 1978[Sawyer]). Caffeine has been shown to increase alertness, especially in situations of fatigue or low alertness (Smith, 2002). Caffeine has also been shown to delay fatigue from physical activity (dokoka). Caffeine in doses much higher than are normally consumed has been shown to cause acute anxiety (Smith 2002). However, the literature on caffeine’s arousing properties is conflicting, with most studies claiming that this effect is well documented (smith), while others report that the positive mood effects of caffeine are conditional (James). It has been suggested that caffeine restores performance only when it has been impaired by fatigue, or otherwise degraded (Goldstein et al. 1965; Dews 1982) (lieberman) and James (2005) claims that the majority of mood-enhancing effects of caffeine are merely caused by withdrawal-reversal. . Penetar claims that caffeine can reverse sleep deprivation effects and improve mood in sleep-deprived individuals. The general consensus, however, is that caffeine does indeed produce a feeling of alertness. An important aspect of any emotional response is the intensity or magnitude of said experienced emotion

A Comparative Look at the Japanese Healthcare System Free Essays

A Comparative Look at the Japanese Healthcare Systems The Japanese health care system is one of the most efficient in the world. In fact, it is so efficient that the people of Japan have the highest life expectancy rate of any other country in the world (The Economist, 2011). Life expectancy at birth was 83 years in 2009 ; 79. We will write a custom essay sample on A Comparative Look at the Japanese Healthcare System or any similar topic only for you Order Now 6 for males and 86. 4 years for females (Wikipedia, 2012). The Japanese government has been able to accomplish this through strict regulations and policies. Although this system has worked for the people of Japan since its institution in 1961, heir healthcare system is now facing financial ruins if changes are not implemented in the near future. It is my intent to explore why the Japanese health system has been able to function in a cost effective way and how it affects health outcomes. Japan has a universal health system called kaihoken (The Economist, 2011). Citizens are required to get insurance. Most people get it through their employers and are responsible for paying10%, 20%, or 30% of their healthcare costs depending on their family size and income. The government covers the difference (Wikipedia, 2012). If a itizen cannot get coverage through an employer then they have the option of participating in a national health insurance program that is managed by the local government (Wikipedia, 2012). Japanese citizens are free to go to any physician or healthcare facility that they want and cannot be denied treatment (Wikipedia, 2012). Because of this freedom, Japanese citizens visit the doctor four times more than the average American does in a year (Wikipedia, 2012). Japan has strict regulations on the healthcare system that allows them to keep their costs down. Japan has about the owest per capita health care costs among the advanced nations of the world, at around $2,873 (Arnquist, 2009). They are able to do this for many reasons. The first being they set a fixed price for services and medications with physicians every two years. This way there is no question about what their compensation will be (Harden, 2009). Also, administrative costs are four times lower than they are in the United States, partly because insurance companies cannot set rates for treatment or deny claims. It is against the law for them to make profits or advertise to attract low-risk, igh-profit clients (Harden, 2009). The downside to all of this is physicians in Japan are overworked and underpaid, making an average of about $125,000 by the time they are midway into their careers (The Economist, 2011). There is evidence that physicians and hospitals compensate for minimal reimbursement rates by providing more services. This is acceptable because the fee-for-service system does not limit the supply ot care comprehensively. Japan’s physicians oversee almost three times as many consultations a year as their colleagues in other developed countries do. There s also a shortage of physicians within Japan, especially those who practice specialty medicine. In Japan, physicians who practice primary care makes more money than their colleagues who practice highly specialized care (Arnquist, 2009). This is the complete opposite from American doctors. Some other issues that the Japanese healthcare system faces are an aging population and an overutilization of services. As stated earlier, Japan has the highest life expectancy rate in the world. This also means that the government will have to take care of more of their citizens’ medical eeds for an extended period of time. It is estimated that by 2050 two-fifths of the population will be over the age of 65 (The Economist, 2011). With an aging population and low birth rates, this puts a substantial strain on government spending. Another problem that Japan faces is an overutilization of services. By this I mean citizens are much more likely to go see a physician for minor illnesses because there are no restrictions on which they can see at any time, without proof of medical necessity and with full insurance coverage (Henke et. al. , 2009). Since everyone has access to edical care, long wait times in physician offices and overcrowding in emergency rooms are commonplace. A report has shown that more than 14,000 emergency patients were rejected at least three times by hospitals in Japan before getting treatment (Wikipedia, 2012). The average length of a hospital stay is two to three times as long in Japan as in other developed countries (Henke et. al. , 2009). In contrast, the U. S. has a lower life expectancy than Japan at 78. 7 years (CDC, 2010). This is in large part to our high obesity rates and unhealthy lifestyles. The older population, those persons aged 65 years and older, makes up about 12. % of the U. S. population (AOA, 2013). Both Japan and the U. S. have seen declines in their birthrates. But unlike Japan, Americans are less likely to seek medical care for minor ailments such as the Japanese. This is due to the fact that a large number of Americans have little to none insurance coverage. Those that do have coverage often have copays. Another vast difference between the two healthcare systems is the insurance regulations that many Americans encounter. It is not an uncommon practice for insurance companies to deny patients claims and not cover certain medical treatment. The patients are then forced to appeal the claim, pay out of pocket, or simply do without the treatment that they needed. One would think that because the Japanese have so much access to health services that their health outcomes would be above average. This is not always the case. The physician shortage means long wait times and shorter consultations. Those that have complicated medical cases often do not get the proper amount of medical attention (The Economist, 2011). The Japanese are only a quarter as likely as Americans to suffer a heart attack, but twice as likely to die if they do (The Economist, 2011). An oversaturation of hospitals also affects health outcomes. Research has shown that health outcomes are better when the centers and physicians responsible for procedures perform large quantities of them. Because Japan has so many hospitals, very few are able to achieve this (Henke et. al. , 2009). The small scale of most Japanese hospitals also means that they are inadequately equipped with intensive- care and other specialized units. Very few Japanese hospitals have oncology units. Theretore, a number ot ditterent departments in each hospi tal deliver care tor cancer Henke et. l. , 2009). In the U. S. physicians and nurse are required are certain number of Continuing Education hours every few years in order to renew their license. This helps them stay current with medical practices and sharpens their skills. In Japan, once a doctor or nurse is licensed, they are no longer required to further their education. There is no central agency oversees the quality of these physiciansâ€℠¢ training nor are there criteria for board certification in specialties (Henke et. al. , 2009). Despite some flaws, the Japanese healthcare system is able to do many hings well. For one, the Japanese system is quite proficient in chronic care, particularly due to the fact that it has so many older people. Along with appropriate medical care, Japan also provides long-term care to all older people who need it through a public insurance system that started in 2000 (Henke et. al. , 2009). In Japan, a person’s income does not influence the quantity and quality of medical care that they receive. Premiums and out-of-pocket costs are minor concerns for most people, and those whom have a low-income and the elderly receive subsidies to afford care Arnquist, 2009). How to cite A Comparative Look at the Japanese Healthcare System, Papers

Auditing Practice Tender Document

Question: Discuss about theAuditing Practice for Tender Document. Answer: Report for Tender Document Introduction An audit can be defined as an official inspection of accounts of business by an independent audit firm or individual. An audit can be external or internal based on the requirements and statutory compliance of business. In accordance with the given case situation, Barry and Betty planning for conversion of partnership business into a corporate entity. Legal provisions for both these business formats is different in Australia. By considering this factor, Barry and Betty are required to comply norms of company law for operating B B Co. Ltd. Furthermore, the statement given by Jane is accurate that financial statements are required to be audited every year. All the shareholders are agreed to this but they require certain clarifications for the same. The present study is focused on the description of norms related to assisting shareholders of B B Co. Ltd by considering audit provisions in Australia. Significance of Audit The major objective of the audit is to provide a neutral opinion of true and fair view of financial statements of the company. This expression of opinion is provided by considering auditing principles and Companies Act of Australia. This process is essential to winning the trust of stakeholders by providing them assurance that information provided in the financial statement is reliable and accurate (Dedman, Kausar Lennox, 2014). With audit procedure, company get to know about deficiencies and scope of improvement in internal management control. On the basis of this factor, they will be able to prevent the risk of material misstatement causing fraud or error. By making use audited financial statement, stakeholders will be able to make right decisions. B B Co. Ltd is planning for expansion and for which they will require funds by public and financial institutions. Further, for this process they have the mandatory obligation of conducting an annual audit by appointing an independent a uditor (Christensen, Kent Stewart, 2010). Issues Raised by Shareholders What the audit would involve? The audit is significant for corporate entity because it provides reasonable assurance that financial statements of company are free from material statements. However, it do not provide any guarantee regarding non-existence of fraud and error. An audit can be defined as a standard framework which checks accounting is done in an accurate manner or not. Main aspects involved in audit are enumerated as below: Inspection of financial statements Compliance of regulatory norms Checking of internal control Other activities as per requirements of business Generally auditor visits three times for audit one during financial years, second for stock verification and third when accounts are completed. Further, On the basis of financial information of the company, auditors assist in computing tax liability to be paid by the company in a financial year. For this purpose, they look at client records and observe procedure to have discussion with management. In addition to this, an internal controls are observed to provide recommendations for improvement. Who Could be the Auditor? In accordance with the Sec324AA Corporations Act, a natural person or firm or audit company is entitled to make an application for the post of the auditor if they meet criteria cited by ASIC. For this aspect, they must be member of CPA or CAANZ. In addition to this, an individual must satisfy experience and identification requirements (Christensen, Kent Stewart, 2010). For this purpose, they must be practitioner either on individual basis or firm basis offering audit services to the public. In accordance with the Certification Candidate Handbook, minimum experience must be 24 months but in the case where the individual is having a post-secondary degree then training of 12 months is also sufficient. Would it be Wise to Allow a Third Party (the auditor) access to their Confidential Business Information? In accordance with the Guidance Statement ASA 230 Third Party Access to Audit Working Papers, the auditor has a legal obligation to not make use of confidential business information in an ethical manner in order to earn an undue advantage (Arens, 2002). In the situation, where they are found guilty of the same they will be obliged to pay heavy penalties and in the case of severe offence their certification is relinquished (A guide to understanding auditing and assurance: listed companies, 2014). This factor shows that legislation of Australia had made the justified process to maintain the confidentiality of the business. By considering this fact, a third party (the auditor) can be allowed to access their confidential business information as if they act contradict to ethical code they will be penalised with severe charges. What if They do not have the Accounts Audited? Financial statements of a company are mandatory to be audited in Australia as per 327A of Corporations Act 2001. Furthermore S45A (3) states that if assets and revenue are more than $12.5Million and $50 million respectively then audit is mandatory unless relief is provided by ASIC. It is because; various stakeholders make their decisions by considering these statements (Gay Simnett 2010). In a situation where financial statements of a company are not audited, they will not be allowed for public trading. However, in accordance with CORPORATIONS ACT 2001 - SECT 301, in a situation where B B Co. Ltd is covered under provisions of Section 293 then they are not required to get their accounts audited. Although, the company will face difficulty in raising funds as financial institutions do not consider financial accounts if they are not certified by qualified practitioners. Thus, they are recommended to appoint an auditor for auditing of financial statements. Appointed auditor will also a ssist them in developing better strategies for enhancement of profitability along with controlled management. Can Jane do the Audit Herself? By considering guidance provided by CPA Australia, Jane is not eligible to become the auditor of the company. It is because she does not have a relevant qualification. Moreover, she holds major shareholding due to which she is not able to comply qualification of the independent auditor (Arens, 2007). Her appointment is contradictory to ASA 290 i.e. independence of mind and appreance. In accordance with Sec 324(CD (2)) shareholder/staff/related party cannot become auditor. Companies Act of Australia auditor must not be relative to management as opinion provided them will be biased and due to which decisions of shareholders will be adversely affected (A guide to understanding auditing and assurance: listed companies, 2014). Why Should they consider the Particular Firm to Undertake the Audit? By appointing our auditor firm, B B Co. Ltd will be able to manage their financial affairs in a better manner. Our firm will consider norm of independence while conducting audit. In addition to this, they can comply statutory requirements of Australia appropriately to prevent obligation of penalties. Study depicts that Jane is not eligible for becoming the auditor of the company due to lack of qualification and having a major shareholding in the business. By considering this factor, B B Co. Ltd will be required to recruit auditor to comply with the regulatory guidelines. Furthermore, our firm has the finest auditor who has extensive knowledge of legal norms and industry which they are operating. Due to this aspect, they will be able to assist the company in better tax planning, add credibility to accounts, and financial management to provide cost advantage and control procedures. Conclusion The present report shows the significance of audit for a corporate entity. On the basis of the present study, conclusion can be drawn that firm should recruit auditor instead of delivering this work to Jane. It is because; she is not eligible for same due to lack of qualification and having a major shareholding in the business. References A guide to understanding auditing and assurance: listed companies, (2014). [Online]. Available throughhttps://www.cpaaustralia.com.au/~/media/Corporate/AllFiles/Document/professional-resources/auditing-assurance/guide-understanding-audit-assurance.pdf?Division=VictoriaSegment=The+Rest. [Accessed on 13th August 2016]. Arens, A.A, (2002), Auditing in Australia. Routledge. Arens, A.A, (2007), Auditing and assurance services in Australia: an integrated approach. Pearson Education Australia. Christensen, J. Kent, P. Stewart, J. (2010), Corporate governance and company performance in Australia, Australian Accounting Review, vol. 20 no.4, pp.372-386. Dedman, E. Kausar, A. Lennox, C. (2014), The demand for audit in private firms: recent large-sample evidence, European Accounting Review, vol. 23 no. , pp.1-23. Gay, G.E. Simnett, R. (2010), Auditing and assurance services in Australia. Mcgraw-hill. Jones, P. (2016), Internal audit: An integrated approach, Company Director, vol. 32 no. 5, p.50. Parker, R. H. (2013), Accounting in Australia (RLE Accounting): Historical Essays (Vol. 58). Routledge.

The Use Of Animals To Portray Foreshadowing free essay sample

In Macbeth Essay, Research Paper Thesis Statement: Throughout the drama of Macbeth, Shakespeare chooses to utilize animate beings to portray prefiguration, to develop character and to arouse a broad assortment of emotions from the audience.A ) Dramatic Purpose # 1 To Characterizeto demo the development of a person/character. helps the audience to understand the true personalities of characters ( non what their portrayed to be to others ) .1. a ) # 8220 ; # 8230 ; Approach thou like the rugged Russian bear, / The arm # 8217 ; vitamin D rhinoceros, or the Hyrcan tiger ; / Take any form but that, and my steadfast nervousnesss / Shall neer tremble # 8230 ; # 8221 ; ( Act 3, Scene 4, Lines 123-125 ) .Macbeth is talking to Lady Macbeth about Banquo # 8217 ; s shade he says that if any of these ferocious animate beings should come near him, he would neer be scared. Macbeth doesn # 8217 ; t want Banquo to be in any portion of his life, that # 8217 ; s why why he killed him. Now that he # 8217 ; s come back as a sha de ( he # 8217 ; s trembling/scared that Banquo will neer go forth him entirely ) the usage of these ferocious animals compared to Banquo shows that Macbeth may be repenting the slaying of Banquo. We will write a custom essay sample on The Use Of Animals To Portray Foreshadowing or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Shows he # 8217 ; s non every bit strong as he portrays himself to be, he # 8217 ; s a coward indoors, he can # 8217 ; t face up to what he # 8217 ; s done.b ) # 8220 ; # 8230 ; As sparrows, bird of Joves, or the hare, the lion. # 8221 ; ( Act 1, Scene 2, Line 39 ) .the soldier is talking of Macbeth and Banquo. merely as an bird of Jove easy defeats the sparrow or the king of beasts easy defeats the hare, Macbeth and Banquo defeated their oppositions. this is portraying one as an bird of Jove and the other as a king of beasts. either manner, there was no competition between Macbeth and Banquo and their enemies. Shows the characters of Macbeth and Banquo and how ferocious they truly are. the king of beasts and the bird of Jove are ferocious animate beings, whereas the sparrow and the hare are really weak. They can easy be killed.c ) # 8220 ; I come, Graymalkin. Paddock calls ; # 8211 ; anon. # 8221 ; ( Act 1, Scene 1, Lines 11-12 ) .the enchantresss comrades, devils, are fam iliar liquors who are naming the enchantresss. Graymalkin is a cat and Paddock is a frog. shows the enchantresss are 1s who believe in evil liquors, as most enchantresss are portrayed as. shows they have announcing cognition # 8211 ; evil liquors, cats, they vanish. Shakespeare uses a cat as a spirit, as cats are important to hex a frog portrays their ugliness, as described earlier.B ) Dramatic Purpose # 2 To Create Emotionsto make the audience # 8217 ; s understandings lie where the playwright wants them to lie.makes the audience more involved in what # 8217 ; s go oning, more gratifying if they can # 8216 ; experience # 8217 ; what others do.a ) # 8220 ; What, all my pretty poulets and their dike / At one fell slide? # 8221 ; ( Act 4, Scene 3, Lines 255-226 ) .Macduff has merely found out that his household has been murdered. he asks Malcolm if all his kids and their female parent have died. he uses poulets because they are so vulnerable, incapacitated, flighty and easy fri ghtened. although when he speaks of # 8216 ; dam # 8217 ; he is talking of his married woman, since she is older and more experient so she is non as frightened and scared. However, she was in a incapacitated state of affairs so she is still referred to as # 8216 ; an animate being # 8217 ; because she is the # 8216 ; parent # 8217 ; to the poulets. this is to do the audience feel sorry, about incapacitated towards Macduff # 8217 ; s household. By utilizing poulets, we feel how incapacitated they must hold been and how frightened they truly were.b ) # 8220 ; Throw physic to the Canis familiariss, I # 8217 ; ll none of it. # 8221 ; ( Act 5, Scene 3, Line 55 ) . -Shakespeare is mentioning to throwing medical scientific discipline to the Canis familiariss, he doesn # 8217 ; t want anything to make with medical scientific discipline because the doctor just said that he cannot cure Macbeth, she’s not physically sick, just mentally.he refers to throwing it to the dogs because Shakespeare wants to evoke a sense of frustration from Macbeth over the condition of Lady Macbeth.c) â€Å"They have tied me to a stake; I cannot fly, / But bear-like I must fight the course.† (Act 5, Scene 7, Lines 1-2).this metaphor refers to a popular sport, bear-baiting Macbeth realizes that he is trapped, but feels that if he fights it out, to the end of the ‘course’ he might triumph. in his mind, there is a hope that he will somehow escape because he doesn’t believe that the final prophecy could come true. (That no man born of a women could harm him). although he doubts the last prophecy, there is still the feeling that he is tied to a stake, like a bear, just waiting to be attacked, waiting for t the end of the match. this makes the audience feel for Macbeth because just as anyone hates to see an animal trapped, they feel this for Macbeth. Although it appears that he deserves to die, there is still a sense of remorse.C) Dramatic Purpose #3 Foreshadowgives the audience an insight of upcoming events. adds suspensea) â€Å"I have no spur / To prick the sides of my intent, but only Vaulting ambition, which o’erleaps itself / And falls on the other.† (Act 1, Scene 7, Lines 25-28).Macbeth, when talking to Lady Macbeth, says how it’s only ambition that consumes him to become king. Shakespeare uses an over-eager horseback rider as a comparison to Macbeth. To be a rider you have to be confident and ambitious. Macbeth just wants the title as King, he is not very confident though. this shows foreshadowing because like an over-eager rider who jumps over the saddle instead of on it, he will take an advantage of being King and use it to his advantage. this shows the future downfall of Macbeth as King.b) â€Å"A falcon tow’ring in her pride of place, Was by a mousing owl hawk ’d at and kill’d.† (Act 2, Scene 4, Lines 14-15).†And Duncan’s horses †¦ Turn’d wild in nature, broke their stalls, flung out, / Contending with obedience †¦Ã¢â‚¬ (Act 2, Scene 4, Lines 16-20).describes the unnatural events that occurred the night of Duncan’s murder. it’s very unnatural for an owl to kill a falcon, and for horses to be cannibalistic. this not only echoes the tragedy of Duncan’s unnatural death, but also foreshadows the downfall of the Macbeths. Macbeth arranged for his own kingship by the death of Duncan. Just as he’s not meant to be the proper King of Scotland, these events are not proper in nature, therefore his downfall is imminent. When Macbeth’s rule has ended, all in nature will return to normal.c) â€Å"The most diminutive of birds, will fight, / Her young ones in her nest, against the owl.†(Act 4, Scene 2, Lines 12-13).this foreshadows Lady Macduff and her children. she speaks of how even the small or weak birds will fight against any predator to protect her young ones. Lady Macduff is being compared to as a small, helpless bird because since Macduff is gone, she doesn’t really have any protection. she will guard as best she can to prevent harm towards her children. here she foreshadows her own death as well as her children’s, saying that she will do her best to keep her children away from any harsh or fatal events that may come their way. however, her and her children are being portrayed as small, defenseless animals, therefore shows that they do not stand a chance when up against any form of enemy.