Beauty Behind The Brushstrokes Essay -- China Culture Art Papers

Beauty Behind The BrushstrokesChinese calligraphy, the ancient Chinese art of writing, has been around for as long as the history of China. Through deoxyguanosine monophosphate of years of evolution, many styles and forms have been developed and established, namely the zhuan, li, kai, xing and cao styles (shu). Different styles express different personalities and are used for different purposes and at different times. But the primal beauty of Chinese calligraphy, regardless of its style, lies in its expression of thoughts and feelings of the calligrapher and ultimately, the spontaneous response from the viewers mind. withal, these styles, with different degrees of variation in forms, possess varied directs of expressiveness. The different level of expressiveness lies in the varaition of forms and the degree of variation. Zhuan shu and li shu are mainly for official writings and zhuan shu is the precedent of li shu. Li shu follows a certain strict prescription with borderline var iations in the writings, and hence it is not very capable of expressing the thoughts and feelings of the calligrapher. However it is not until the materialization of li shu that this ancient form of writing can be considered as an art form with the capability of expressing ones feelings and thoughts, due to its flexibility and indefinite forms. Kai shu evolves from these two precedents and is the most commonly used style today due to its regular forms and legibility. However due to its slightly stricter prescription, it allows fewer variations and hence is less capable of exuding the calligraphers emotions and personalities. But with an injection of motion or flow in kai shu, the words become more than fluid and indefinite. Such style is named xing shu, which is more ... ...of thoughts and feelings, which are all merely preludes, lies the climax of the symphony of Chinese brushstrokes- the silent dialogue between human minds and their surroundings. kit and caboodle CitedS.H Khoo and Nancy L. Penrose. Behind the Brushstrokes Tales from Chines Calligraphy. Singapore Graham Brash Pte Ltd, 1993. Jean Francoise Billeter. The Chinese Art of Writing. New York Rizzoli International Publication, Inc, 1990. A.H Maslow. Towards a Psychology of Being. New York John Wiley and Sons, 1968. Sartre, Jean-Paul. Why import? In Critical Theory Since Plato ed. Hazard Adams. New York Harcourt Brace Jovanovich, Publishers, 1971. Best, David. The Rationality of Feeling Understanding the Arts in Education. London The Falmer Press, 1992. Abstracted Works of calligraphyChiang Yee. Chinese Calligraphy. Singapore Graham Brash, 1938

Cry, the Beloved Country, by Alan Paton :: Cry, The Beloved Country Essays

Social Protest Cry the Beloved Country was a book written to bring about change. Through out the book Alan Paton reveal the social in rightful(prenominal)ices of South Africa. This whole book, although a fictional stories, is to protest of the ship canal of South Africa. Paton brings up the inequity of the natives verses the whites he makes points about education, superiority, and separation. Paton clearly showed that the white hu homophile is superiority to the black, he gives numerous examples throughout the novel. The white man had much money, a better job, a nicer house With James Jarvis, Paton showed that he was superior by making him live on high place, because he was so much superior than the natives that lived below him. At the end of the book James Jarvis (even though he had changed) could not get off his horse to talk to Steven Kumalo. He could commit easily gotten off but "such a thing is not lightly done" (307). Paton includes this part in the novel to show t hat the white man can be amicable with the natives, but they will always have to come out on top. The whites needed to feel like they were on a higher level than the natives. If this country ever wants to be as one the whites are going to have to give up there need for superiority. umteen times in the novel Paton showed there was a problem without even prescribeing it. One of the major examples of that would be when he gave the scene of people petition "Have you a room to let?" and the response would always be "no I have no room to let"(85). Paton dosent outright say that its horrible that there is not even enough housing for the natives and they have to cram together in shared houses with no privicy at all. He just tells us the story and the reader recognize that there is a problem. Paton offten leves it up to the reader to figure out the social injustices of South Africa. When Kumalo was talking about his news Absolam he said "he is in prison for the most t errible deed a man can do, He killed a white man" (144). Here Paton shows, again, how whites were considered to be superior to blacks. It could have been said the worst thing to do is kill a man, but in South Africas hostelry it was not the same if a black man was murdered as compared to a white man.

Terrorism and the Survival of the Species Essay -- September 11 Terror

Terrorism and the Survival of the Species   Terrorism is simply a violent form of political communication. The message of September 11, 2001 ran as follows America, it is time you learned how implacably you are hated. The airplanes used were the terrorists version of Intercontinental Ballistic Missiles aimed at Americas innocence. That innocence, the terrorists loudly declared, was a luxurious and asynchronous delusion.   A year after the attack, one is free to taste the bile of its atrocious ingenuity. It is already trite - but stringently necessary - to emphasize that such a mise en scène would have embarrassed a studio executives storyboard or a thriller-writers notebook (What happened today was not credible, were the words of tom Clancy, the author of The Sum of All Fears). And yet in broad daylight and full consciousness that outline became established reality ex dollars worth of box-cutters produced ten million tons of rubble.   Several lines of US poli cy were bankrupted by the events of September 11, 2001 among them national missile defence. Someone realised that the skies of America were already teeming with missiles, distributively of them primed and cocked.   If the architect of this destruction was Os... ... from above will replenish the source of all terror from below unhealed wounds. This is the familiar cycle so well caught by the matter, and the title, of VS Naipauls story, Tell Me Who to Kill.   Our best destiny, as planetary cohabitants, is the development of what has been called species consciousness - something over and above nationalisms, blocs, religions, ethnicities. During this time of incredulous misery, I have been trying to impose such a consciousness, and such a sensibility. Thinking of the victims, the perpetrators, and the near future, I felt species grief, then species shame, then species fear.  

Great Gatsby Essay -- essays research papers

F. Scott Fitzgeralds novel The big Gatsby is nearly a man named Gatsby, in bang with a woman, Daisy, who is married to Tom Buchannan. He dreams that one day he and Daisy will get together. Gatsby has worked hard to become the man that he believes will infuse Daisy. Even though he has an extravagant house, lots of money, and wild parties, he is without the one person he wants, Daisy. Even befriending Nick deals with Gatsby getting Daisy, because Daisy is Nicks cousin. In a meeting arranged by Nick and Gatsby, Daisy is invited over for tea and she sees Gatsby. It seems as if time is suspended for a moment, as they look at each other both thinking something. Then Gatsby tips over Nicks clock, symbolizing that he is running out of time to try to take in what he and Daisy once lost. Through the lonely and careless characters of Jordan Baker Jay Gatsby, Myrtle, and G. Wilson, Fitzgerald is able to illustrate the lack of spirituality in this novel.The main place in The Great Gatsby tha t shows the lack of spirituality is the Valley of Ashes, where Myrtle and her husband, George Wilson live. It is a bleak, desolate valley including only one building, a car garage. One day while hotheaded around Tom and Nick stop off at the valley to see Myrtle, Toms mistress. Nick describes this valley as being about half way between West Egg and New York... a fantastic farm where ashes grow like wheat into ridges and hills and grotesque gardens (27). The co...

The Epic of Gilgamesh :: essays research papers

Before we read The Epic of Gilgamesh we were learning about ancient civilizations. This book gives us a report card to understand how people acted, who they looked up to, & what they believed in. The Epic of Gilgamesh may not be an important text to read, just now its better then taking notes. By reading the story & doing a BBQ everyday is like the same thing. So The Epic of Gilgamesh should be read in the ninth grade global history, since it fits so well with the curriculum. No matter what time period it is just about all civilizations have gender roles. In ancient Sumer most of women in the story are portrayed differently. One of them was a slut (Harlot). Another was completely crazy who hated rejection (Ishtar). After Gilgamesh washed & changed his clothes Ishtar fell in recognize with him. So Ishtar asked Gilgamesh to marry her. When she was rejected she was furious. Ishtar went to her father Anu & told him what happened. ?My father give me the bull of heaven to des troy Gilgamesh? this quote was found on page 87. Every civilization, country, & solid ground needs a leader if it hopes to be successful. Leaders need to take charge & keep things in order, but a good leader would excessively be open to change. At the beginning of the story Gilgamesh is hated by all of the people of Uruk. They thought that Gilgamesh was arrogant & he was unfair. Everything changed when Gilgamesh met Enkidu. They started out as friends but when Nisum adopted Enkidu as a son, Gilgamesh & Enkidu got even closer. When Enkidu died Gilgamesh was devastated so he had a statue make for his brother.?Then Gilgamesh issued a proclamation through the land, he summoned them all, the coppersmiths, & the goldsmiths, the stone-workers,& commanded them , ?Make a statue of my friend this quote was found on page 96. This was reckless of Gilgamesh but instead of staying locked up in his room he requested to have something made in his friend?s honor. Gilgamesh showed excellent le adership qualities by taking charge of the situation. Through out this book when ever the characters are faced with a problem they turn to religion. The religion of the story is polytheism which is the belief of many gods.

The Epic of Gilgamesh :: essays research papers

Before we read The Epic of Gilgamesh we were learning about ancient civilizations. This book gives us a story to understand how people acted, who they looked up to, & what they believed in. The Epic of Gilgamesh may not be an important text to read, but its better then winning notes. By reading the story & doing a BBQ everyday is like the same thing. So The Epic of Gilgamesh should be read in the ninth grade world-wide history, since it fits so well with the curriculum. No matter what time period it is just about all civilizations fetch gender roles. In ancient Sumer most of women in the story are portrayed differently. One of them was a slut (Harlot). Another was completely crazy who hated rejection (Ishtar). After Gilgamesh washed & changed his clothes Ishtar fell in love with him. So Ishtar asked Gilgamesh to marry her. When she was rejected she was furious. Ishtar went to her father Anu & told him what happened. ?My father give me the bull of heaven to destroy Gilga mesh? this quote was found on page 87. all(prenominal) civilization, country, & state needs a leader if it hopes to be successful. Leaders need to take charge & keep things in order, but a good leader would also be open to change. At the beginning of the story Gilgamesh is hated by all of the people of Uruk. They thought that Gilgamesh was arrogant & he was unfair. Everything changed when Gilgamesh met Enkidu. They started out as friends but when Nisum adopted Enkidu as a son, Gilgamesh & Enkidu got even closer. When Enkidu died Gilgamesh was devastated so he had a statue made for his brother.?Then Gilgamesh issued a proclamation through the land, he summoned them all, the coppersmiths, & the goldsmiths, the stone-workers,& commanded them , ? cave in a statue of my friend this quote was found on page 96. This was reckless of Gilgamesh but instead of staying locked up in his room he requested to have something made in his friend?s honor. Gilgamesh showed excellent leadership q ualities by taking charge of the situation. Through out this book when ever the characters are face up with a problem they turn to religion. The religion of the story is polytheism which is the belief of many gods.

Ethical Issues in Nursing

Critical come backing Critical Thinking Critical Thinking is based on clever thinking that is foc used on deciding what to study or do. Critical thinking is an analytical thinking thats help in order to solve enigmas which occur on an e veryday basic. Understanding how to realise out a resolution in order to solve a problem is a very great technique in all areas of vivification. Which is right-hand in everyday living, for example school. While attending college Ill be taking classes in order to become a Register nurse. This gives me an opportunity to use my thinking skills in new ways.Also critical thinking will help me to have a better view and understanding of material and the capability to dress and succeed in classes. Having the knowledge of critical thinking can help in many different careers. As for nursing, critical thinking plays a very important part in your work. Problem solving and decision making are two of the most essential common thinking processes used in nursi ng. So its very important to identify facts and evidence from opinions keeping a open mind while being a creative problem solver.For example, I use to work at this nursing home and we were having issues with not knowing if residents were having bowel movements. My director of nursing was trying to come up with an conception on what to do. That when I got an idea a BM chart I had to think it out before I presented it to my director. Finally when I had it all attractive points I presented it to her and it worked. That made me believe you can success by staying focus and open minded. You have to try new things in order to see what works. If you gaint try it you will never know.Remember to challenge all information unless it provides you with facts and evidences. Ethical Behavior Ethical behavior is a standard I contrive for myself honesty and accountability, and how you treat others in all walked of life. Like the golden rule you treat other as you want to be treated. I live by th at rule I do people like I want to be done. I feel like you get further in life having a positive attitude toward others. As for me I work in a hospital so that rule really applies. Im relations with all kinds of people, sicknesses and even death.This helps me to relate and have a better understanding toward the patients, families and coworker feeling. Even companies have ethical behavior thats expected of you and whats not when hiring an employee. Reflection Reflecting back over the steps it took me in order to make unnecessary this paper. First off I was totally unsure about what I cherished to write, so I then began to think about the word critical thinking and what it means. Thats when I began to jock things down that I wanted to write in my paper. Finally I got me a cup of coffee sat in front of my computer and began typing.Last but not least Ive been certainty reading over and over, adding and subtracting words and sentences until I had my final essay. Quote In order to ge t the most out of life, everyone needs to develop rational life plan that would be chosen by him with full deliberative rationality, that is, with full awareness of the relevant facts and after a careful consideration of the consequences. ( Rawls, 1929-2002, p. 13) Reference Boss, A. J. (2012). Think critical thinking and logic skills for everyday (2nd ed. ). New York New York.

Identify and outline the opportunities of current government

The essay briefly focuses on the delivery of the Healthy youngster course of instruction age 0-19 (HCP DOH 2009) and the Giving all children a healthy start policy by the Department ot Health 2013 (DOH 2013). The government brought the Healthy Child course of instruction 0-19 years old, out in October 009 (HCP 2009) to support partnerships that work closely with children and their families.The HCP has made a great impact on the way the health professionals work, as it gives them a guideline on how to structure the delivery of care given to the families. Ensuring that attach preventative health care and support is given to the more deprived families that overlook more guidance. On the other hand the Giving all children a healthy start in life Policy (DOH 2013) ims to help children who grow up in the most at risk families and to help parents give their children the best possible care.This policy also embraces the aims of the HCP, as one of its main focuses, is to help children be as healthy as possible by preventing Illness and encouraging healthy behaviours from pregnancy onwards (DOH 2013). Both these policies make an Immerse dfference In which the health professionals deliver their services, particularly the specialist community public health nurses (SCPHN).As the policies are a guideline for the SCPHN to follow, and to make sure that they are delivering and offering the most appropriate support they can give to their clients with their best ability. References Department of Health (2012) Getting it right for children, young people and families. Department of Health (2013) Giving all children a healthy start in life. Department of Health (2009) Child Programme from pregnancy to the first five years OF2 Department of Health (2009) Healthy Child Programme from 5-19 years old.

Interview: Police and Law Enforcement Essay

For your Unit 9 Interview Analysis you exit conduct two interviews with practicing professionals in the field of law enforcement. These individuals may occupy positions in federal, state, county, or municipal constabulary agencies, probation, parole, or prosecutors offices. It is preferable that you conduct the interviews in person, but telephone interviews will be acceptable if in-person interviews cannot be arranged. Focus on the following questions in your interviews wherefore are ethics and character so big in the field of law enforcement? Do the interviewees feel that police are more ethical today, or were they more ethical ten years past? Why do police officers become involved in misconduct?Do the interviewees feel that there is enough provision offered in ethics at the police academy level? If not, why is that? Should ethics training be offered as an on-going process for law enforcement officers? Do the interviewees feel that education and/or training in ethics would redu ce incidents of police corruption? Report the results of these interviews in a opus that answer the proposed questions. Apply information that has been read and discussed in class on various ethical issues to your paper to form a synthesis of practical law enforcement ideologies.Be sure to discuss with the interviewees at least four modern ethical issues that they are dealing with as criminal justice practitioners. Finally, offer your own insights on the perspectives of the individuals you interviewed and materials covered in the text readings and Seminar discussions. The paper will be a minimum of 10, double-spaced pages using a 12-point font. It must be in American Psychological Association (APA) format. Submit your Assignment to the Dropbox by the shutting of Unit 9 in the basket titled Unit 9 Interview AnalysisWhy are ethics and character so important in the field of law enforcement? Do the interviewees feel that police are more ethical today, or were they more ethical ten ye ars ago? Why do police officers become involved in misconduct? Do the interviewees feel that there isenough training offered in ethics at the police academy level? If not, why is that? Should ethics training be offered as an on-going process for law enforcement officers? Do the interviewees feel that education and/or training in ethics would reduce incidents of police corruption? Report the results of these interviews in a paper that answer the proposed questions. Apply issues read and discussed in class to your paper to form a synthesis of practical law enforcement ideologies. Finally, offer your own insights on the perspectives of the individuals you interviewed and materials covered in the text readings and seminar discussions.

Macy’s Inc

There is not an iota of doubt that Macys Inc. is still the leading sell store in the United States. Nevertheless, this business and food marketing achievement of the firm is on for a tough competition given the evolving realities in the retail industry. Basing solo from the financial report of the company as of February 2008, the big stores net income was down by 10.2% or $893 million compared with the previous fiscal division (Mammarella, 2008). The company has to shape up to parry the business strategies thrown before its doors by rivals in the business.One of the business strategies that the firm has an option to embrace is the mercenary and attractive luck given by expanding internationally. Since this business maneuver has been applied by the company some(prenominal) years ago, it can exploit this well-proven strategic jaunt by furthering its presence in the international retail arena. Given that Macys Inc. has already set up stores in different countries, adding addition al stores in several well-placed territory around the globe can boost its sales and opportunity to increase its financial portfolio.The countries where Macys Inc. can apply this scheme are the countries of chinaware and Russia. These two countries basically hold a huge number of population which promises bigger consumer market for the big store. In China alone, there are already several cities that are economically growing at an exponential rate. The company can grab this opportunity by setting up stores in these cities considering that in the dynamics of a healthy economic state the purchasing power and surplus cash of the population is certainly high.As a second secondary for the company, it can pursue a joint venture with rival competitor in the market to consolidate its strength in the industry, both at its family line subaltern in United States and internationally. The advantage of negotiating for a partnership with another player in the retail market is the promise of hig her percentage of cornering the man-sized portion of the sales in the market.In regards to the companys dominance at its home base, United States, one business strategies that is being employed rightly now, through the leadership of the firms Chief Marketing Officer Peter Sachse, is to give more focus and attention on the local market (Zmuda, 2008). Since the company is already a Goliath in the industry, it has somehow alienated most of its consumer based. As a reaction to this observation, Macys Inc. makes the strategic business incite of re-connecting with the local consumers.This deft business maneuver from the perspective of marketing strategy, will guide the company in making a program that ensures advertising campaigns fast reflect the local tastes and needs. A good example of this initiative to focus on local consumers is the marketing and selling of coats. Macys can create a sale more of this kind of product in Minneapolis than, say, in Miami.If the high school prom is a pproaching, the company in turn can run an ad tailored according to this situation. If the local cheerleading squad for example wins the championship, the firm can place ads on TV, newspapers, magazines, and Internet congratulating them (Znuda, 2008). In the end, the big store can beef up its brand name in the local community.Another alternative for the company is to slow down on its program of building new stores (Ryan, 2008). This business inspire will enable the company to speed-up same-store sales growth. At the same time, this will reduce the operational expenses of the company since the strategy will free up 2,550 positions. Moreover, this strategy will give a savings of several million dollars from unnecessary expenses.The alternatives business strategies therefore that are open for Macys Inc. are to exploit the opportunity of expanding globally, merging with a rival competitor, a more focus on the local market to reinforce its brand name at its home base and the strategy t o slow down on setting up stores in order to free it from unnecessary expenses and at the same time give lively stores the opportunity to boost their sales.BibliographyMammarella, J. (2008). Macys to Slow Store Growth, Boost Interaction. Home Textiles Today. Vol. 29 (8), p20-20Ryan, F. (2008). Macys P.R. not affected by cutbacks. Caribbean Business. Vol. 36 (6), 10-10,Zmuda, N. (2008). Now a Goliath, Macys seeks localized focus. advertising Age. Vol. 79 (12), 3-29

Facebook Addiction Disorder Essay

Nowadays, the raw thing in is Facebook. The big Facebook has changed the bearing of millions. But is that a computable or a bad thing? Well some would think its good, but in many cases it isnt. A new type of addiction was formed, Facebook addiction disorder. This addiction leads, mostly teenagers, to become very addicted to Facebook, and cannot live without it. Critics say that there is, at least, six symptoms of F. A. D. Some have come up with ideas to beat this new addiction. Facebook has completely changed society, for the good and for the worse.The article written by B.Earl, Facebook Syndrome 8 Ways To Beat Your Facebook Addiction, explains ways to find out if you be addicted to Facebook. He also explains ways to beat Facebook syndrome. The article written by A. Summers, Facebook Addiction Disorder- The 6 Symptoms of F. A. D. , explains how much Facebook has changed concourse, specially teenagers. She also mentions six symptoms of F. A. D. B. Earl of The quotidian Mind w rites, If you ever late for a meeting or an appointment because you were checking your updates on Facebook or watching a related video on YouTube, thus you know you are addicted.He is referring to someones action, and how the result of that may effect their daily lives. This just to show that this actually happens to people. Many people everyplace sleep due to being on Facebook until late hours, and sometimes lose their job because of too many late or absences to work. A. Summers wrote on the SocialTimes, Tolerance- This line is used to described the desperate behavior or a Facebook addict. They spend an increasing amount of time on the site, coming to a stage where they take aim it on order to obtain satisfaction or on the other extreme, it is having a detrimental affect on them as a person and their life.Ms. Summers quote also relates to that of Mr. Earl. She also is stating how someone who is used to being on Facebook for a large amount of hours per day will keep up addicte d. When one cannot use Facebook because they have to participate in activities and is not allowed to use Facebook, withdrawal signs become visible. Some signs are anxiety, distress, and they require the need to talk almost Facebook and what goes on while one is restricted from using it (Summers). She is referring to withdrawal symptoms, just as alcohol or cigarettes have withdrawal symptoms. B.Earl states get off the computer. actuallydo you need to spend that much time on the computer? Honestly ask yourself that. This relates to what Summers said because if people spent less time on the computer, and more time socializing with people the real way, they would not get withdrawals. Facebook should not get in the way of either ones individuals studies nor their careers. Nowadays, over 90% of young teenagers have a Facebook account (Adam). This just to show how much Facebook has changed our society, and its influencing teenagers to be less social.Adam blogged Facebook games have becom e more and more popular, and once again, what started out as basic games such as Sudoku or Scrabble has now advanced to games where you can create a whole new world within your laptop and smartphone. People do this every day and waste money constantly on these foolish internet games. This is what Adam is seek to get at with his blog, people are starting to become so anti-social. Teenagers are starting not know how to communicate to people face to face.

Breach of Employment Contract Essay

The case involves a claim that Baril, the appellant, was dismissed by Aiken Regional Medical Centers, the infirmary where she previously worked, and such dismissal constitutes a transgress of the role consider between Baril and the hospital. The trend the parties were referring to was the Associate Handbook she received from the hospital, which contained the soulfulnessnel polices of the hospital that governed her employment.Baril was complete for making a call through the Hospitals toll-free number, as a result of which he was deemed to have committed a invasion of the Hospitals regularises and policies, which merited her immediate termination. Baril argues that the Hospital itself breached the employment make out by un dependablely terminating her employment. The Court of Appeals of sulphur Carolina began its discussion by stating that the general rule on employment contracts is that contracts of employment are at- leave contracts.This means that the contract is termina ble at the pleasure of every caller, at some(prenominal) time, construeless of the compriseence or non-existence of a justifiable ground for the termination. However, the existence of an employee vade mecum is recognized as an exemption to the general rule. Such a handbook may create an employment contract, depending on the terms stated therein. Where the handbook contains ambiguous clauses such as disavowals, the issue of whether it could constitute an employment contract has to be determined by a jury, and non by summary nous.The flirt noted that while the handbook explicitly states that it does not change the nature of the employment contract as an at-will contract, it does bequeath strict procedures to be followed in disciplinary cases such as the unmatchable where Baril is concerned. Thus, the Hospitals procedures and practices give rise to more than one causal agencyable certainty concerning the creation of an employment contract. Concomitantly, we find the tria l court erred in granting summary judgment on the issue of whether Hospitals policies found in its employee handbook, amendments, and real practices created an employment contract between Baril and Hospital.The court also determined that the employment contract established by the Hospitals practices and procedures requires that there be an alive just cause for termination. The criterion for determining justness in the termination of Barils employment rests on the existence of a reasonable good credence belief that fitted cause existed for termination. Weighing the arguments of twain Baril and the Hospital, the court concluded that reasonable minds could differ as to the whether there was good or bad opinion in the Hospitals termination of Barils employment.Therefore, the case could not have been settled using the rules on summary judgment. Attached Case http//www. sccourts. org/opinions/HTMLfiles/COA/3561. htm THE republic OF SOUTH CAROLINA In The Court of Appeals Marolyn L. Baril, Appellant, v. Aiken Regional Medical Centers, Respondent. Appeal From Aiken County Rodney A. Peeples, roach Court Judge Opinion No. 3561 Heard October 8, 2002 Filed October 28, 2002 REVERSED and REMANDED Herbert W. Louthian, Sr. , and Deborah R. J. Shupe, both of Columbia, for Appellant. Richard J.Morgan and Reginald W. Belcher, both of Columbia, for Respondent. ANDERSON, J. Marolyn L. Baril appeals the set Courts order granting summary judgment to Aiken Regional Medical Centers (Hospital) on Barils action for breach of employment contract. We hook and remand. FACTS/PROCEDURAL BACKGROUND Baril joined Hospitals breast feeding staff in 1986. She earned a masters course in nursing administration from the University of South Carolina in 1990. The following year, Baril was named director of Hospitals emergency department.Baril resigned from that position for personal reasons in 1992, except continued as a staff nurse in the emergency department. Holly Martinez de Andino ev entually succeeded Baril as director of Hospitals emergency department. John Arnold 1 and Martinez de Andino indirectly supervised Baril. In early 1993, Baril began teaching nursing classes on a part-time home at the University of South Carolinas Aiken campus (USC-Aiken). She joined the faculty on a full-time basis later that year. Baril received an Associate Handbook from Hospital in May of 1997.She signed an acknowledgment form provided by Hospital, indicating she would familiarize herself with the handbook and that she understood the handbook constituted the personnel policies of Hospital and that she was governed by them. The handbook and acknowledgment form contained disclaimer language Please Read Important Employment Information The information contained in this folder is designed to serve only as a reference to Aiken Regional Medical Centers policies and procedures. Aiken Regional Medical Centers reserves the right to amend this guide as necessary at any time, with or wi thout prior notice.Current hospital policies and procedures will apply in all cases. Please remember that this booklet does not constitute a contract between you and Aiken Regional Medical Centers. Employment at Aiken Regional Medical Centers is on a voluntary basis and any you or the Facility may disregard this employment relationship at any time with or without reason or prior notice. No swain of Aiken Regional Medical Centers has the right to make verbal promises or commitments which may create a contract and thereby alter the employment at will relationship. (Emphasis added).Additionally, the handbooks Recruiting and Hiring section included similar language In no event shall a hiring of an associate be considered as creating a contractual relationship between the associate and the Facility and, unless otherwise provided in writing, such relationship shall be defined as employment at will, where either ships company may dissolve the relationship. (Emphasis added). However, th e acknowledgment form states that the information in the handbook is subject to change/revision and any change will be communicated through the chronic channels. The handbook incorporated a detailed, progressive disciplinary procedure. Two categories of offenses were specifically identified. The categories were bifurcated (1) actions meriting immediate termination and (2) actions warranting termination for continuous violations. In July of 1998, Martinez de Andino discip key outd Baril for allegedly slamming a door in Arnolds face and disagreeing with Hospitals management regarding a management issue. 2 Baril was first suspended and later given a final written warning. Yet, the handbooks procedure mandated use of a final written warning only after two previous warnings.Baril had not previously been warned or disciplined. Baril asked Hospital to change her work status from full-time to part-time in November 1998. She continued to teach full-time at USC-Aiken. Baril initiated a inju ry pursuant to Hospital policy. Hospitals chief executive officer, Richard H. Satcher, investigated Barils complaint and found sufficient cause to purge the disciplinary action from Barils employment file. As a condition to purging her employment file, Satcher required Baril and Martinez de Andino to meet with Hospitals director of human resources, Richard Lowe, and director of nursing, Mary Ann Angle.The pattern of the meeting was to clarify understandings and expectations regarding Baril and Martinez de Andinos working relationship. In January of 1999, Baril met with Martinez de Andino, Lowe, and Angle to discuss problems between Baril and Martinez de Andino. During the meeting, Baril conveyed concern that Martinez de Andino had targeted Baril for termination which Martinez de Andino intended to accomplish using the disciplinary procedure.Lowe responded that Hospital had updated pertinent portions of its employee handbook to prevent the disciplinary procedure from being abused t o crush out employees and to ensure that it would only be used to positively trespass its employees. Lowe delivered a copy of the new policy to Baril. Regarding its purpose, the policy stated To set standard operating procedures in order to ensure that all associates are fully aware of the conduct expected of them. This policy will also ensure fair and consistent treatment to associates if violations of these standards of conduct occur.This policy is based on the notion of increased severity in disciplining associates who repeatedly violate hospital rules while performing work for the hospital or while on hospital premises. indite counselings are given for initial, minor infractions of rules if the infractions continue harsher discipline is enforced. However, situations which are so serious that they require immediate stern disciplinary action will not follow a progressive concept. Hospital reserves the right to administer disciplinary action as it deems appropriate for the cir cumstances involved. (Emphasis added).The new policy provided Discipline is an instrument for changing unacceptable performance or behavior, and for providing motivation and encouragement for disciplined associates. The new policy described four general categories of disciplinary offenses, ranging in degree of seriousness from greatest (critical offenses) to least (minor offenses). The category of critical offenses included actions that constituted serious violations of rules or associate misconduct which unfreeze immediate termination without regard to the associates length of service or prior conduct. The new policy contained various examples of critical offenses. It specified in section 2. 2. 2 of HR116 that actions of dishonesty, fraud, stealing (regardless of the amount), or unauthorized removal of hospital property were examples of critical offenses. At the end of the meeting, Baril and Martinez de Andino signed a document identifying expectations concerning Barils and Hos pitals obligations to each other. The flesh out of the document consisted of expectations related to performance and communications. On July 6, 1999, Baril suffered injuries when a cabinet fell on her while at work.She immediately sought treatment for injuries involving muscle strain, subperiosteal hematoma, and an impinged nerve. Baril filed an virgule report and claim for Workers requital benefits at the time of the accident. Four days after her accident, on July 10, 1999, Baril traveled to Tacoma, Washington, for a vacation. When Baril arrived, she received a telephone subject indicating Hospital called her sister in an effort to contact Baril. In response, Baril called Hospital on its toll-free number and asked to speak to someone in her department.After a brief conversation with a coworker, Baril asked the coworker to transfer her call to her sisters home in Aiken. Baril informed her sister that she had arrived in Washington safely, and asked why Hospital wanted to talk to her. Barils sister offered to call Hospital to ask why it had contacted her to try to reach Baril. However, Baril declined her sisters offer. According to telephone friendship records, the call lasted thirty-two seconds. No conclusion exists in the record concerning the cost of the call or whether Hospital sustained any economic handout as a result of the call.Baril returned from vacation on July 17, 1999. When she reported to work the following day, Baril was told to meet with Arnold and Martinez de Andino. At the meeting, Baril learned that by using Hospitals toll-free number for personal use, she violated section 2. 2. 2 of Hospital Policy HR116, which cites dishonesty, fraud, thieving (regardless of amount), unauthorized removal of hospital property, as critical offenses justifying immediate termination. Baril offered to expect for the telephone call, but Arnold refused to accept payment and informed her she was being block upd.Baril exited the premises a short time therea fter. Baril filed this cause of action averring (1) Hospital created a contract of employment between Baril and itself through its written employee handbook, its amendments to the handbook, and its conduct regarding the handbooks policies, particularly the mandatory language of the disciplinary procedure in HR116 and verbal assurances provided by Lowe during the January 1999 meeting (2) Hospital breached the contract between Baril and itself by wrongfully terminating her and (3) Hospital violated S.C. Code Ann. 41-1-80 (Supp. 2001) by terminating Baril in retaliation for filing a Workers Compensation claim. Baril sought $403,508 in actual damage, plus costs and other just and proper relief. Hospital answered, generally denying Barils allegations and claiming it acted in good creed when transaction with Barils discipline and termination.Hospital specifically asserted that Baril was an at-will employee throughout her employment with Hospital, and denied the existence of an employme nt contract. Hospital further claimed that, even if any employment contract existed, Hospital never breached it and that Barils discharge was not wrongful. Hospital cited Barils own conduct as the source of any and all of the employment actions that Hospital took against Baril. Additionally, Hospital maintained that Baril failed to meet Hospitals established work standards, stole Hospitals time and possibly money when making an impermissible telephone call, and violated at least one of Hospitals specific written Company policies for which Hospitals action was a stated bushel of the violation. Finally, Hospital contended Baril failed to mitigate any damages she might have sustained. Hospital move for summary judgment, arguing no material issues of fact existed and Hospital was entitled to judgment as a matter of law.The Circuit Court conducted a listening on the motion and issued an order finding (1) Hospitals policies did not constitute an implied employment contract as a matter of law, even when viewed in the ignitor most favorable to Baril (2) even if Hospitals policies constituted an implied employment contract, Hospitals actions did not breach the contract because it acted pursuant to the express terms of the alleged contract and because Barils interpretation of the alleged contract was strained and unreasonable and would have led to absurd consequences (3) Hospital did not breach any alleged contract because on the date Hospital terminated Baril it had a reasonable, good faith belief that, pursuant to the language of HR 116, it had sufficient and just cause to terminate Barils employment (4) Baril failed to establish a retaliation claim because she based this cause of action merely upon her own self-serving, unsupported opinions and the secular proximity between the filing of her workers compensation claim and her termination of employment and (5) Baril failed to mitigate her damages because she did nothing to seek employment or mitigate damages in any way. The Circuit Court dismissed all of Barils claims with prejudice. STANDARD OF REVIEW When reviewing the grant of a summary judgment motion, the appellate court applies the same standard which governs the trial court under Rule 56(c), SCRCP summary judgment is proper when there is no genuine issue as to any material fact and the moving party is entitled to judgment as a matter of law. Fleming v. Rose, 350 S. C. 488, 567 S. E. 2d 857 (2002) Ferguson v. Charleston Lincoln Mercury, Inc. , 349 S. C. 558, 564 S. E. 2d 94 (2002).In determining whether any triable issue of fact exists, the deduction and all inferences which can pretty be drawn therefrom must be viewed in the light most favorable to the nonmoving party. Faile v. South Carolina Dept of Juvenile Justice, 350 S. C. 315, 566 S. E. 2d 536 (2002) McNair v. Rainsford, 330 S. C. 332, 499 S. E. 2d 488 (Ct. App. 1998). If triable issues exist, those issues must go to the jury. Young v. South Carolina Dept of Corrections, 3 33 S. C. 714, 511 S. E. 2d 413 (Ct. App. 1999). succinct judgment is not appropriate where further inquiry into the facts of the case is desirable to clarify the application of the law. Vermeer Carolinas, Inc. v. Wood/Chuck Chipper Corp. , 336 S. C. 53, 518 S. E. 2d 301 (Ct. App. 1999).All ambiguities, conclusions, and inferences arising from the evidence must be construed most strongly against the moving party. Bayle v. South Carolina Dept of Transp. , 344 S. C. 115, 542 S. E. 2d 736 (Ct. App. 2001). Even when there is no dis seate as to evidentiary facts, but only as to the conclusions or inferences to be drawn from them, summary judgment should be denied. Hall v. Fedor, 349 S. C. 169, 561 S. E. 2d 654 (Ct. App. 2002). Moreover, summary judgment is a drastic remedy which should be cautiously invoked so no person will be improperly deprived of a trial of the disputed factual issues. Lanham v. Blue dawn and Blue Shield, 349 S. C. 356, 563 S. E.2d 331 (2002) Trivelas v. South Carol ina Dept of Transp. , 348 S. C. 125, 558 S. E. 2d 271 (Ct. App. 2001). ISSUES I. Did the Circuit Court err in granting summary judgment on the issue of whether Hospitals written policies and actual practices created an employment contract between the parties? II. Did the Circuit Court err in granting summary judgment on the issue of whether Hospitals actions in terminating Barils employment breached a contract between the parties? III. Did the Circuit Court err in granting summary judgment on the issue of whether Baril acted reasonably in attempting to mitigate her damages? LAW/ANALYSIS I. Existence of Employment ContractBaril maintains the Circuit Court erred in granting summary judgment because, viewing the evidence in the light most favorable to Baril as the nonmoving party, material issues of fact exist concerning whether Hospitals written policies and actual practices created an employment contract between Baril and Hospital. We agree. South Carolina recognizes the doctrine of employment at-will. Prescott v. Farmers Tel. Coop. , Inc. , 335 S. C. 330, 516 S. E. 2d 923 (1999). This doctrine provides that a contract for permanent employment is terminable at the pleasure of either party when unsupported by any consideration other than the employers duty to provide compensation in exchange for the employees duty to perform a service or obligation. Id. At-will employment is generally terminable by either party at any time, for any reason or no reason at all. Prescott, 335 S. C. at 334, 516 S. E. 2d at 925.However, an employer and employee may contractually alter the general rule of employment at-will, thereby restricting the freedom of either party to terminate the employment relationship without incurring liability. See Small v. Springs Indus. , Inc. , 292 S. C. 481, 357 S. E. 2d 452 (1987). For example, an employee handbook may create a contract altering an at-will arrangement. Id. Because an employee handbook may create an employment contract, the question of whether a contract exists is for a jury when its existence is questioned and the evidence is either conflicting or admits of more than one inference. Conner v. city of Forest Acres, 348 S. C. 454, 560 S. E. 2d 606 (2002) (stating summary judgment is inappropriate in most instances when handbook contains both a disclaimer and promises).The presence of promissory language and a disclaimer in the handbook make it ambiguous and subject to more than one interpretation. 3 See Fleming v. Borden, 316 S. C. 452, 450 S. E. 2d 589 (1994) (stating that a handbook containing both a disclaimer and promissory language should be viewed as inherently ambiguous). Here, the handbook states that it does not operate to change the at-will nature of employment to a contractual relationship. However, the handbooks procedures concerning progressive discipline, discharge, and grievance are couched in mandatory terms, including assurances that the procedures will be followed. As to Lowes statements regard ing the new disciplinary policy, Baril testifiedRichard Lowe told me, guaranteed me that the new disciplinary policy was put into effect for exactly that reason because I told Richard, I said, you know, I have been a manager, and you can use a disciplinary procedure to try to eliminate people or try to help people grow and have positive behaviors and goals and grow. And Richard Lowe said that is what that policy is for, is to help you, and that is what is going to be happening from this bit forward, and I felt that that was a guarantee, was a contract, a verbal contract that I would be treated equitably, that I would bethat I would not be targeted any further, that the grievance was over, and we were to go forward. And so I felt at that time that that was a contract that was make . . . . Thus, the court concluded that the procedures and practices established by the Hospital was more than sufficient for it to arrive at the conclusion that an employment contract was created between t he parties. II.Hospitals Actions in Terminating Barils Employment Baril claims the Circuit Court erred in granting summary judgment because, viewing the evidence in the light most favorable to Baril as the nonmoving party, material issues of fact exist regarding whether Hospitals actions in terminating her employment breached an employment contract between Hospital and Baril. We agree. When an employment contract only permits termination for cause, the appropriate test on the issue of breach focuses on whether the employer had a reasonable good faith belief that sufficient cause existed for termination. Conner v. City of Forest Acres, 348 S. C. 454, 464, 560 S. E.2d 606, 611 (2002) (emphasis added). The fact picket must not focus on whether the employee actually committed misconduct instead, the focus must be on whether the employer reasonably determined it had cause to terminate. Id. at 464-65, 560 S. E. 2d at 611. a. Reasonable Good Faith In the January 1999 meeting, Baril expr essed concern that Martinez de Andino disliked her and would use Hospitals disciplinary process to terminate her. Lowe responded that Hospital had updated pertinent portions of its employee handbook to prevent the disciplinary procedure from being abused to eliminate employees and to ensure that it would only be used to positively wedge its employees.Nevertheless, reasonable minds could disagree as to whether Hospital proceeded to act in reasonable good faith by using the disciplinary policy to immediately terminate Baril for using the toll-free line to transfer one possibly business-related telephone call to Barils sister for thirty-two seconds. Additionally, our Supreme Court has held that summary judgment should not ordinarily be used to resolve the question of whether an employer acted under a reasonable good faith belief that sufficient cause existed for termination. Conner, 348 S. C. at 465, 560 S. E. 2d at 611-612. Viewing the evidence in the light most favorable to Baril, w e find that reasonable minds could differ as to whether Hospital acted with good faith in terminating Baril. b. Sufficient Cause Hospital alleges it followed its disciplinary policies in terminating Baril.Hospital contends Barils request that her call on Hospitals toll-free line be transferred to her sisters private residence constituted an act of dishonesty, fraud, theft (regardless of amount), unauthorized removal of hospital property. Thus, Hospital avers Baril demonstrated violation of a critical offense meriting immediate termination. However, Hospital never announced a policy against use of its toll-free telephone line by employees for personal or private business, although the written materials of Hospital purported to communicate policies and changes to Hospital employees. Furthermore, Baril declared that other Hospital employees had engaged in similar behavior without Hospitals objection, thereby raising the possibility that Hospital tacitly condoned the practice.Assuming, arguendo, that Hospital rightfully concluded such employee use of its toll-free telephone lines for private purposes constituted dishonesty, fraud, or theft sufficient to merit immediate termination under its policy, evidence exists that Barils telephone call to her sister originated in matters related to her employment at Hospital. Moreover, Hospital failed to produce any evidence that it suffered a loss related to the telephone call. In addition, Hospital rejected Barils good-faith efforts to compensate Hospital for any loss it may have sustained for the thirty-two second call, although Hospitals undisputed practice was to permit employees to reimburse it for private long-distance telephone calls.The Circuit Court determined no evidence showed or even suggested that Baril ever reimbursed or attempted to reimburse Hospital for any of these calls. A cursory exercise of the record contradicts this finding. First, the phrase any of these calls wrongly implies that Baril made more t han one call, contrary to undisputed evidence that she only made one call at issue. Next, the record is replete with testimony from Baril and Lowe that Baril immediately offered to reimburse Hospital for any expenses related to the telephone call. Hospital maintains Baril abused her authority by ordering a subordinate to transfer the telephone call outside the Hospital. Yet, the record contains no evidence that Baril had any subordinates at the Hospital at the time she placed the call.In fact, the employee whom Baril asked to transfer the call was only considered a subordinate by the trial court because she had previously been one of Barils nursing students. Viewing the evidence in the light most favorable to Baril, we conclude her actions constituted a mere peccadillo at worst and that reasonable minds could differ concerning whether Hospital terminated Baril with just cause. III. Mitigation of Damages Baril claims the Circuit Court erred in granting summary judgment because, viewi ng the evidence in the light most favorable to Baril as the nonmoving party, material issues of fact exist concerning whether she made reasonable efforts to mitigate her damages. We agree.A party injured by the acts of another is required to do those things a person of ordinary prudence would do under the circumstances, but the law does not require him to exert himself unreasonably or incur substantial expense to quash damages. McClary v. Massey Ferguson, Inc. , 291 S. C. 506, 354 S. E. 2d 405 (Ct. App. 1987). Whether the party acted reasonably to mitigate damages is ordinarily a question for the jury. Id. Baril did not seek other employment throughout this litigation. However, she attempted to justify her behavior. First, she testified she did not want to reveal to potential employers that she had been fired. Second, she testified that there were no other hospitals with emergency rooms in or near Aiken, where she resided. Thus, she would have been forced to either commute or reloc ate in order to perform similar work.Baril did not want to relocate because she had a home and family in Aiken, where she taught college classes on a full-time basis. Baril speculated that a lengthy commute would interfere with her teaching career. Considering the evidence in the light most favorable to Baril, reasonable minds could disagree over whether she made reasonable efforts to mitigate her damages. The trial court should have allowed this question to be resolved by a jury. CONCLUSION Accordingly, the trial courts closing is REVERSED and REMANDED. CONNOR and STILWELL, JJ. , concur. 1 John Arnolds specific job title is unclear in the record, which indicates he operated in a supervisory capacity similar to that of Martinez de Andino.2 concisely before Martinez de Andino initiated the July 1998 disciplinary action against Baril, a dispute arose between them concerning Martinez de Andinos decision to hire paramedics to perform nursing functions in the emergency room. Baril lear ned from the South Carolina Department of Health and Environmental Control that South Carolina law prohibited paramedics from performing some of the functions that Martinez de Andino intended for them to perform. Baril conveyed this information to Martinez de Andino, who told Baril to deal with it. Baril contends Martinez de Andino resented Barils input, leading to a souring of their relationship that motivated her to seek Barils termination. 3 Baril and Hospital clearly disagree about the existence of a contract.

Guillermo Furniture Store

Guillermo article of furniture Store For many years, Guillermo Navallez has owned and operated a small and paying wood furniture making company in beautiful Sonora, Mexico. He has enjoyed an abundance of raw stuff and nonsenses, low labor costs, and limited competition. This has recently flipd due to a few significant reddents (1) new competitors from overseas, using high-tech automation manufacturing processes, resulting in exact furniture specifications at rock bottom prices and (2) Sonora, Mexico labor cost concord dramatically increased due to emerging new industries and companies.Guillermo Furniture has been forced to reconsider his current trading model and implement a change in strategy to remain in business and competitive (ACC561, Guillermo, 2009). Guillermo Furniture SWOT Analysis Prior to addressing the outlined questions we essential understand Guillermo Furniture Stores current Strengths, Weaknesses, Opportunities and Threats (SWOT). Managers use news report info rmation for many different types of decisions. Information uncovered in accounting provides scorekeeping, attention directing and/or problem solving, only we first need to understand our current environment (Horngren, 2008).The first course of action for Guillermo Furniture is to have an objective SWOT depth psychology performed in rescript to have a clear picture of the companys current position in the commercialize and among the competition. Of course, a more detailed SWOT analysis would be needed for a more specific focus and direction. Strengths Strengths identified during the SWOT analysis is an abundant supply of raw materials, inexpensive labor, and a market that allowed a price premium for quality. WeaknessesThe Guillermo Furniture society was shown to be weak in manufacturing process and technology when a larger competitor started operations in direct competition. This made the companys market position uncompetitive due to lack of manufacturing automation and labor cost s. Guillermo also would like to remain independent, so he would not benefit from the strengths of merging or having his small company acquired to facilitate growth. Opportunities Guillermo has multiple opportunities to improve his companys future.First, the company could expand the cream of furniture produced through new manufacturing processes. Second, the patented furniture coating product, could easily become the driving force behind Guillermo growth and competitive advantage. And finally, Guillermo could develop a new business unit division, and combine it with an investment in technology for the coating manufacturing to further improve his unique selling proposition. Threats The Guillermo Furniture Company faces a myriad of threats. A new and large competitor that uses advanced technology and automation.Rising labor costs, declining sales due to competition, eroding margins, and declining revenues with sales losses. The current modality of mergers and acquisitions in the fur niture industry is producing stronger competition with more economies of scale and leveraging of power in the marketplace. Budgets and Performance Reports The basic purpose of accounting information is to care own strategic decisions. Regardless of who is making the decisions, understanding accounting information allows for a more informed, and better decision (Horngren, 2008). bill reports are classified into deuce types Accounting and Financial reports. Budgets and performance reports are vital information for a company that is looking to survive, compete and expand in their marketplace. Guillermo would benefit immensely by using these reports to see data trends in different business elements. For example, a performance report showing real versus budgeted sales would identify the most viable and profitable business segments in both short and long-term.Guillermo could then use these data trends to build a 5-10 year forecast for individual business segment manufacturing viabilit y. Guillermo must evaluate each business unit taking into account fixed and variable costs associated with the fixed assets required for operation. Once this evaluation is completed, business models for revenue, costs, profit margin, and resource investment could be compared for each of the proposed business units. Manufacturing as currently in place Manufacturing with investment in new technology agent Business Segment Product Coatings Business Segment Lastly, Guillermo could use performance reports to identify growth segments for immediate and future resource investment. He could identify declining segments and draw to diversify or limit future investment in these segments. For example, demand for moderate furniture is growing while the demand for high-end furniture is on the decline. piece limiting further investments in declining segments, use them as sources of income for the higher profit margins they do produce.The proceeds from this could be re-invested in the growing market segments. Ethics and Accounting Decisions Regulation of accounting systems seeks to ensure the reliability of the information that accounts provide. However, no regulation can be as effective in ensuring liability as retentiveness accountants to high ethical standards (Horngren, 2008). Organizational and individual ethics influence critical decision-making processes, with potentially negative results affecting the bottom line. Ethics are based in part on core values imparted on individuals throughout a lifetime.Each person perceives right and wrong based upon ethics and consequently his or her actions will follow these parameters. Technology also promotes organizational ethics however, ethical and moral conflicts will increase work-related stress amongst employees. This behavior negatively influences organizational behavior. Guillermo must decide whether to transition from manufacturing to distribution, and if he does remain in manufacturing, are there potential ethical viol ations if he continues to broker as well.This author believes Guillermo would have the personalised ethical dilemma of continuing to employ human labor from his city, or transition to a more automated production thus saving him notes from his bottom line, and making the company more efficient and effective. The current economy has been shaped with bad ethical decisions in accounting practices. One only needfully to look as far as Tyco, Enron and WorldCom to understand how pressure to perform and expand can corrupt a company. The bottom line for Guillermo Furniture Company will be how Guillermo responds to the competition and how his desire to remain ndependent affects his decision making process. Relevant Accounting Information and Decision Making The most relevant accounting information for Guillermo to consider would be the following examples. Short and Long-Term Demand Forecasts, Revenue Generation, Pricing, Cost, and Profit Margin for each Business Segment. ROI in months / break even when determining the ROI on New Technology Investment Compare Expected Revenue, Margins and Net Income from all three business opportunities.Forecasting demand for each segment, price and production costs for each opportunity Assets Management. Develop a plan to support assets that are profitable, and a plan to divest the underperforming. Conclusion The Guillermo Furniture Company has enjoyed years of profitability without constructing a business dynamic plan. With the larger direct competition moving in, this has shown the weaknesses in the Guillermo Furniture Company. Guillermo must immediately change the course of direction in order to remain solvent in the current marketplace.The statistics available through accounting practices will give him the necessary tools to make both short and long-term decisions to remain a viable company in todays global economy. References ACC 561 Course handout Scenario The Guillermo Furniture Store. Retrieved July 19, 2009 from the mate rial section of the course description page. Brealey, R. ., Myers, S. . & Marcus, A. J. (2007). Fundamentals of Corporate Finance (5th ed. ). Boston McGraw-Hill Irwin. Horngren Sundem Stratton. (2008). Introduction to Management Accounting (14th ed. ). Upper Saddle River, NJ Pearson / Prentice Hall.

Chagrin, Woman versus the Society

James Joyces Clay and Guy de Maupassants The Diamond Necklace make fun the conflict between woman and conjunction. They illustrate the lives of two very physically different women of the communal division and how they struggle against their environment, for society and fate seal their lives with chagrin.Joyce is more than effective than Maupassant in revealing the fictional suit in relation to community and complaisant environment, because Joyce uses plot, mark, perspective, and language to show subtly what the clay means in the story, wherein the clay depicts marias frailty and commonness, and a emotional state of conflict with herself and her environment, which she is non aware of, spell Maupassant employs more of plot, narration, and parting to enact a womans satirical conductlong struggle to hold up her fate, which led her, paradoxically, to become her destiny, after all.Joyce does not reveal the meaning of the title Clay in the plot, which makes it sort of difficu lt to study the plot and its connection with clay. Soon the plot exposes itself- it is a story closely how some(prenominal)thing so simple can be so complicated too. marias simple life has its have got complications, because she struggles with society and her destiny. Joyce provides details about marias life and how she goes about it, solar day in and day out. For maria, she is an efficient and reliable person, and a peacemaker. She feels proud of her work, which is portrayed in the barmbracks that she confirms she made herself.She in any case states that she is happy with her life, counterbalance if she has no companion, and she tells Fleming that she didnt want any name or man either (Joyce 184). The ring represents the synecdoche for marriage. The ring is also mentioned several times in the story, once by Fleming, once by maria, and then during the spicy at Joes house. This ring represents Marias struggle. Apparently, there exists a gap between her self-perceptions and s ocial perceptions of herself. Maria thinks of herself as more superior. She views Fleming as having the notions of a common woman (Joyce 184), and yet Maria herself is extremely common.When Maria thinks about how many minutes her travels are, twenty minutes here and there, it underscores how empty her life is in that she fills it with ordinary numbers. Maria also wants to think that she is happy with being single, but when Fleming jokes her about it, she laughed. with disappointed shyness (Joyce 184). Disappointed juxtaposes with the satisfaction that Maria feels, which accentuates that she is not at all content with her life. The plot expresses, nevertheless, the cluelessness of Maria about herself, which makes it more effective to depict chagrin in several ways.Readers will also feel chagrin, because Maria is not just physically frail she is also mentally and emotionally frail too. Maupassant employs plot that also does not readily give away the ending. His story satirizes a wom ans struggle to urge on her fate, which led her, ironically, to become her destiny. Loisel feels that she is born for something greater, and yet, as Maupassant illustrates, she was born as if through an fault of destiny, into a family of clerks (Maupassant 297). This error implies how Loisel sees her whole life a huge error of fate. But error takes in a in the buff life, as Loisel makes the biggest of all- borrowing Mme.Forestiers ball field necklace. This necklace brings Loisel the happiest day of her life, when she receives the life she dreams of- attention, richness, and fame. Ironically, this necklace also seals Loisels fate to pauperization and toil, both of which she detests. She loses the diamond necklace and she and her husband paid for it for ten years, only to discover in the ending, that the necklace is false. The ending shows the stop of the struggle and underlines that women cannot fight society and their destinies. The language that Joyce uses portrays the common language of Marias class.Joyce uses the words clean and span and nice and bright, which are words of commoners and their life of toil (Commentary 192). Words are also oftentimes repeated, which symbolizes the lack of sophistication in Marias life. The repetitive use of AndAnd. And and ever soalways (Joyce 183) is a syntactical pattern (Commentary 192) of the disproportionate plainness of Marias viewpoint of her life, and how readers also come to understand how boring her life is. The language reinforces the plot that depicts Marias humdrum life, and exposes the struggle against society and fate.Maria ardently believes that she needs no man or ring, but when a common man gives her some attention, she floats in the air enough to forget her expensive plum cake. Thus, Maria cannot deny it she yearns for a lifelong companion, someone her fate has denied her, and someone society is quick to point out as the source of her desolation and unhappiness. Maupassant uses narration to illustr ate the satire of Loisels conflict with her life. He narrates the thoughts of a womans impetuous for a wealthy life. Loisel dreams of elegant dinners, of the shining silver (Maupassant 298).This narration represents the perspective of Loisel and her endless chagrin. The narration contrasts her life before and after, however, of a dream come true. Before the diamond necklace, Loisel has at least a amah and comfortable lodgings. After the loss of the diamond necklace, Loisel is forced to be who she does not want to be- a common working woman. Furthermore, Maupassant also uses strong characterization, as he narrates the changes in Loisel. From a charming young woman, Loisel transforms into strong, vexed woman, the crude woman of the poor household (Maupassant 303).Loisel has become the person she hates, and she has learned to embrace the life she could not ever cherish. Maupassant, however, seems to want to rub it in on Loisel, when he ends the story with the revelation of the false diamond necklace. Loisel must have fainted, or even unsurprisingly, died from chagrin, after this revelation. Joyce predominantly uses the perspective of Maria, from his choice of words, although in a way, it is also revealed that Maria is not who she thinks she is, in the viewpoint of other people. In general, she believes that Everyone was so fond of Maria (Joyce 183).However, the snide remarks about her spinsterhood, in the laundry shop and at her friends home, accentuates that people pick up down on her or pity her, because of her homeliness and state of singlehood. When Joyce says the achievement of her nose nearly met the tip of her chin, this remarks of how people slate her homely features (Joyce 183). Joyce also designs the story in a way that is not always too obvious, and he compels readers to do extra work, which makes the story more effective in revealing the characters need for companionship.As readers analyze and research about the missing lines of the song I Dreamt that I Dwelt, this pursuit for something more about Maria ironically responds to the attention that Maria craves for. Joyces story design is also different from Maupassants Moonlight, because Clay has a different and more meaningful connotation. The clay represents Marias emotional and mental frailty. When she chooses clay, a joke of the next-door girls on her, and which is not even directly verbalize by Joyce, clay represents the mortality of human beings (Commentary 190).Clay also reinforces the meaning of the omitted song lines. Joyce illustrates that Maria unconsciously forgets these lines, because it tells of suitors and vows that fate neglected to give her. Clay hints that Maria will soon die without living life, wherein society says that a lived life equals to a married life. Joyce is more effective than Maupassant in disclosing the fictional character in relation to community and social environment, because Joyce uses plot, design, perspective, and language to show delicat ely what the clay indicates in the story.The clay portrays Marias frailty and commonness, and her conflict with her society and destiny. It is also a suggestion of her mortality, which is limited to a life of loneliness that she has to bear with. Maupassant, on the other hand, addresses the same conflict with dark humor and satire. Of the two, Joyce creates a more distinctive image of a woman who has nothing, who is more pitiable, because of her lack of awareness and admission of her lifes perpetual struggles.

God’s Intervention in the world Essay

Explain what is meant by the news describing immortal as a miracle gainer?Miracles have been reported all over the creative activity for thousands of years. In most scenarios miracles argon related to idol, and the activity of perfection indoors the cosmos suggesting deitys imminence. The world miracle originates from the word miraculum meaning a thing of wonder. It is an interruption to the processes of nature that cannot be explained by native laws and then a transgression. An interruption such as this normally bears some deeper and usually religious significance.The parole recites legion(predicate) ideas of miracles by either God or though Jesus. Within the old testament the score of Joshua and the Israelites. This score explains how he took his army to defend a place called Gibeon and that God was on the side of Joshua and helps them conquer the enemies of Gibeon. God does this by the interruption of natural laws such as pro longing the days, and throwing down a st orm of hail.Other texts within the bible suggest miracles performed by God. For example during the story of Moses where he move the reed sea in order for the Israelites to escape from the Egyptians. Another way miracles are shown within the bible is through Jesus. This is shown in such miracles as the feeding of 5000 and healing of the paralysed man Jesus was told to even stick good deal back to life. The bible uses these miracles to show Gods immanence within the world and his the relationship between God and humanity.miracles make it difficult to believe in a reliable godThe idea of miracles is that they defy the laws of nature. That God Is transcendent but shows his power and goodness by interacting within the world as a miracle worker. For galore(postnominal) who have experienced miracles they discipline it as an experience with God, for an example the theopany between God and Moses. However many issues are raised by the idea of God interfering in the lives of others.Firstl y, some people see miracles as being morally unfair. They would utter that if God was all good why would he deputise in the lives of some and not others. Why would a good God chose to help certain people and leave others to suffer. For example God helped the Jews many times within the bible whether it be in the story of Moses, Joshua or the feeding of 5000.However let them suffer through persecution so badly during the holocaust of world war two. Not only this but through the stories of Joshua and Moses God is choosing to help some people, in this fibre the Israelites but not the Egyptians or the enemies of Gibeon if God is the creator of everything in order to be morally decline God should be fair and just. Furthermore in some accounts of miracles from the bible God chooses to help a single person, how would God chose who to help and who to stay in suffering if God was just and fair. A miracle itself therefore contradicts Gods omnibenevolence.Miracles also make God uncertain. A ccording to religious believers God is the creator of everything creation ex nihilo and barely for a miracle to exist God must work against his own creation to create a miracle. This questions Gods immanence as it goes against the idea that God is omniscient and never changing. By producing miracles the original laws created by God are uncertain and changeable.Why would a God that is all God and powerful deprivation to work against his own creation there should be no need for miracles. God looked as his work and saw it was good. How could God be the creator of the earth and want to change how it works?Maurice wiles would agree with this leaning that God couldnt intervene on an individual level without undermining his whole creation. And that a good who could fend some suffering whilst choosing to help others it not worthy of worship.Although many follow this argument there are those who would say there does not need to be a choice between natural law and miracles, that they can co exist within the same world. That science can only develop by accepting new ideas of which miracles could be one. Also that miracles can have the same sorts of certify as that of science, accounts by people, memories or physical traces left behind.David Hume is another philosopher who rejects that a reliable God cannot be a God of miracles. He suggests that miracles have nothing to do with God and that those talk of experiencing miraculous events are barbarous nescient and gullible By this he means that the idea of God creating miracle is simply an excuse for those who cannot understand the unfeigned and natural reason for the occurrence.On the other hand there are those who would argue with the ideas of Hume and others sharing that opinion. They would say that although it is questionable as to whether miracles exist and are caused by God there is and equal lack of evidence to deny the occurrence of miracles. Equally that for a religious person it is not to question how God in teracts within the world, just to have faith and accept that God is omnipotent, omni benevolent etc and that God must perform these miracles for a reason that is beyond the understanding of humans but is for a good cause.

Pax Americana: The Importance of Soft Power Essay

There are two main slipway through and through which a country washbowl lose its ascendancy. First, it can be defeated militarily by a stronger, rising power. Second, it can rot from within, its culture and institutions progressively becoming weaker while its economy stagnates. Joseph Nye younger , in his book The Paradox of American Power, argues early on that America is in no warm danger of rotting from within, as was the case with ancient Rome. Citing statistics to only iftress his point, Nye shows that the negative media (both local and internationalist) reporting received by the United States have little factual basis. spot the country is not merely where it wants to be in terms of morality and culture, it is certainly far from being the social Sodom and Gomorrah that it is portrayed to be. While the country lags some countries (notably those in the European Union) in many social metrics, it is nevertheless substantially better-off than the break of the world in such(pr enominal) terms. Neither is the U. S economy undergoing major problems. Despite the many crack of doom predictions, the U. S. economy is growing at a respectable rate and continues to maintain the high standard of animate that Americans have enjoyed for the past twenty to thirty age.While the trade challenges posed by China and the European Union whitethorn prove problematic in the years to come, they are nevertheless still submissive at present. Thus, it appears that that the United States is not going to collapse on itself in the near future. What Might Cannot shit The Case for Soft Power With regards to troops power, no one can argue that the United States is in any danger of losing its hegemonic position. However, Nye posits the argument that the United States mustiness pack not to rely on this nerve of its national power alone.One of his line contentions is that military power is not enough to maintain the ascendancy of the United States in the coming century. Also k nown as hard power, military power is an historic part of the countrys overall strength but it should not be the only sheath of influence from which the country draws. In a rapidly globalizing world, soft power, e. g. , economic and cultural strength, must be seen as being as all-important(prenominal) as its military capabilities. Power not only consists of wight force, but also of influence and persuasiveness.The author agrees that if the United States is to achieve its foreign policy objectives, then it must learn not only to use its soft power, but to widen its scope in the years to come. Other than terrorism, a number of issues can only be resolved by acknowledging that we live in a deeply interconnected world. Issues such as pollution and global warming, the spread of AIDS, drug trafficking, and mankind slavery cannot be addressed by any one country in isolation rase if that country is a superpower.Because the relationships between state and non-state actors are increas ingly intertwined in a mesh of leafy vegetable interests, then global bipartite cooperation is the only viable alternative that the world the United States included can choose. Current events would seem to prove this point. While the United States remains the worlds predominant military power, it is becoming increasingly clear that it cannot achieve its goals through unilateral military action.Indeed, the present war in Iraq is a clear indication of the United States limitations, especially when battling non-conventional organizations such as terrorist cells. Military might is an important tool in battling terrorism on a global scale, but the help of other countries especially when it comes to intelligence gathering will be increasingly required. In other words, only a multilateral approach will have an appreciable effect on a global hydra such as terrorism. Similarly, only by using such an approach will the U. S. e able to profit progress on a variety of global issues.Recogn izing the Times Forming a Sound Foreign form _or_ system of government Nye believes that American foreign policy is too dependent on its military power, pointing out that the military receives xvi times the funding that the diplomatic service does. As he points out, the military corps is important but not sixteen times as important as diplomatic corps. As we enter the in the buff millennium, the latter must gain more importance if the U. S. is to maintain its power.The era during which the U.S. could promote its national self-seeking through military power alone is fast fading, if not already gone. The United States must learn to adapt to a new international political environment, one wherein it must strive to be looked up to as much as feared. Transnational problems cannot be solved in isolation, and America will take away friends and allies if it is to make any lasting progress. However, it is also clear that the United States must not scarce begin to act multilaterally on a sweeping number of issues.Rationality must be prosecute at all times. There are situations in which the privilege to act unilaterally must be exercised by the United States, especially when it comes to issues of national defense and survival. Neither should the U. S. allow itself to be bound to international pacts that will restrict it excessively, or will allow other countries undue leverage over it. The key here is balance finding the right mix between protecting Americas flowing national interests, as well as its future credibility and influence with the world community.A corollary to the foregoing statement is that the United States must continue to provide global leadership by providing global overt goods, such as international order and a free market system. While some may argue that such a policy inevitably spawns free riders, the U. S. must nevertheless push through with ensuring the availability of such public goods, not only because they benefit the country directly, but also because they make America indispensable to the world, in effect legitimizing its power. The author agrees with Nye on such counts.America stands at a crossroads today the path it chooses to take will determine its future position in the world. If it decides to sport the tyrant, it will suffer the usual fate of tyrants. However, if it chooses to adapt itself to the changed international political environment, it will ensure not only its survival but also its eminence. When Theodore Roosevelt said that he would speak softly but black market a big stick, he was formulating sound foreign policy. What American leaders should notice is that he mentioned language softly before the big stick.

Support Individuals To Live At Home

Outcome11. Outline the general anatomy and physiology of the human body in relation to the importance of correct contemptible and emplacement individualsOur bodies fork out umteen muscle builders and bones, these rifleing together help the human body move. Certain muscles with certain bones ordain draw together to move the part of the body. When a muscle contracts it result pull the bones at the sum in the correct direction that it is designed to move. When mobility is reduced and muscles do not get exercise these muscles bequeath be floppy and will experience movement slower and more difficult. When moving people it is meaning(a) not to over stretch the joint as this muckle ca purpose pain and may likewise cause damage the joint. There atomic number 18 nerve fibres throughout the body and these send impulses to the muscles and this make the muscle contract or relax. Poor moving and discourse techniques can damage these nerve fibres.2. string the affect of specifi c conditions on the correct movement and positioning of an individual There atomic number 18 m either conditions that can impact on movement and positioning of people. People with arthritis normally have stiff painful joints and are limited movement in certain areas. When moving or positioning a mortal it is heavy to take dish out doing this so there is reduced pain and irritation. Some people may concede from cerebral paralyse, as a result of this, some of their muscles may be contracted or joints will be causing a fixed rigid limb. Anyone who is looking after someone who has cerebral palsy will assume to ensure they use effective communication and be careful whilst moving and handling them.Outcome 21. Describe how legislation and concord ways of working afeect working practicies related to moving and positioning individuals both time a care worker moves or supports the weight of a service user they are manually handling that person.Unsafe moving and handling techniques ca n result in injury to either the care worker or the person they are assistingto move.To reduce the risk of injury to the care workers and the people organism supported legislations are put in place to protect people.The health and rubber eraser at work act 1974 makes it a legal requirement for employers to ensure that the health and safety and welfare of their employees is maintained and the employees have a duty to take reasonable care of the health,safety and welfare of themselves and others.Also we need to respect the individual and ac knowledge them in their own care we must also follow our work settings policies and procedures and each individual will have there own care plan (agreed ways of working) which we must adhere to.We also need to make sure that our moving and handling training is up to date as this is also a required legislation and should be re moderned on a yearly basis this helps us to make sure that we move and position residents correctly also it allows us to b e informed of any new regulations that may be coming into affect and also refreshes us on how to use the equipment correctly ie hoist,manga,rotunda etc.2. Describe what health and safety factors need to be taken into account when moving and positioning individuals and any equipment used to do thisBefore we carry out any activity at work that involves moving and handling we must be trained, to carry out the moves and also to ensure we have sufficient knowledge of our own body to work. Safely moving and handling incidents occur as a result of drop of awareness, slippery floors, lack of preparation, faulty equipment, lack of co-operation from the individual, poorly trained and ill prepared staff health and safety measures When I have to move the person then I should be careful and I must explain the person before assist them, what is going to happen and try as overmuch as possible to keep away from lifting altogether, trying rather to roll, to slide or to turn the person.The use of simple and fairly inexpensive aids will eliminate the need lifting or heavy handling. travel and handling has special rules I need to make sure that I have enough lay to move smoothly and freely. Move any obstructions for space to move, place my feet comfortably apart so that I have a firm base. Always stand as close as possible to the person to be moved, bend at the knees so that I can use the strong leg muscles, do not bend or twist at the waist. Try to maintain theS shape of My binding to help to reduce the strain on my backOutcome 31. Access up-to-date copies of risk assessment documentation 2. evince out preparatory checks using 3.The individuals care plan 4.The moving and handling risk assessment 5. Describe what action should be taken if the individuals wishes conflict with their plan of care in relation to health and safety and their risk assessmentOutcome 51. Follow the care plan to ensure that individual is positioned Using the agreed techniques In a way that will avo id causing undue pain or discomfort 6. Monitor the individual througout the activity so that the procedure can be stopped if there is any adverse reactionOutcome 61. Describe when advice and/or assistance should be sought to move or handle an individual safely2. Describe what sources of information are available about moving and positioning individuals

Health for All Children

Is wellness for all children an achievable polish? The foundings children hit rights to wellness which are enshrined in international law. The United Nations Convention on the Rights of the Child Articles 6 and 24 meet to the rights of children to life, survival and culture, enjoyment of the highest attainable standards of wellness and facilities for the give-and-take of under the weatherness and the rehabilitation of wellness (Block 4, p. 94).However, every yr throughout the world vast numbers of children suffer ill health and die. Nearly 11 cardinal children still die each year before their fifth birthday, often from readily preventable causes. An estimated one hund deprivation fifty million children are malnourished (UNICEF 2001) (Block 4, p. 94. ) What follows is an exploration of the causes and treatments of ill health looking at the major challenges of meagreness, ine tone, burnish and gender, and the social and political dimensions of such matters.The effective ness or some former(a)wise of international health hindrance programmes is analysed and a measure of the progress made so far and the possibility of health for the worlds children enough a realistic goal is discussed. Health is a culturally constructed concept, a collection of ideas and beliefs ga at that placed from our experiences of existing within a family, community and wider society. It is recognised by health professionals, theorists and researchers that being healthy means antithetical things to different sight.When considering matters of health it needs to be understood that health and disease are complex equipment casualty that are much than just a matter of genetics. Health is influenced by personal, cultural, social, stinting and political circumstances. The commentary of the term health as used by the World Health Organisation (WHO) since 1948 is as follows a state of complete physical, mental, and social well-being and not merely the absence of disease or fra ilty. (WHO, 2009). The WHO explanation promotes an holistic view of health that has been criticised for being idealistic and difficult to put into practice.What is important almost this definition is that it is a positive interpretation that implies that health for all is whateverthing that can be achieved. Certainly this definition has aided thinking around health as to a greater extent than simply the absence of infirmity and emphasises a social dimension. Globalisation, economics, adverse living conditions, the lack of availability of primary health care, differing social practices and cultural notions of health are all factors that impact on the health of multitude.These factors present both challenges and opportunities for the world regarding the possibility of achieving health for all children. Medical advancements in the latter half of the twentieth century has seen most notably the development of antibiotics, vitamins, vaccinations for serious infectious diseases such as Measles, Mumps, Rubella and Chicken Pox, to name but a few, a considerable with a vaccination that eradicated Small Pox.One advantage of globalisation is the increasing awareness of the plight of children in develop countries which has marshalled aesculapian intervention and has resulted in a drastic decrease in child and young peoples deathrate rates. However, despite advancements in checkup technology, the availability of health treatments has not guaranteed the eradication of some preventable and curable illnesses (for example, Diarrhoea).Diarrhoea can be treated very effectively with a low toll intervention. Oral Rehydration Salts (ORS) prevent dehydration which is the cause of deaths amongst children with looseness of the bowels. However, in studies of the Huli people in Papua New Guinea it was tell that although at first the mortality rate from diarrhoea fell as a result of the ORS intervention programme, the improvements were not sustained and the Huli people became d issatisfied with the treatment.The Huli people desired a treatment that would lead the symptoms of diarrhoea dry up the runny stools of the sick children. Administering ORS fluids didnt entertain sense and meetinged with their understanding of the illness. Furthermore, the need to change state the ORS medication in water necessitates a clean water supply, something so base but something that isnt always available in communities in the South. The Miracle cure or Magic bullet for diarrhoea, ORS, is an example of how selective, straight interventions may save embodys.But it is also a prime example of how a purely medical examination advent to health does little to improve the fictional character of lives when other causes of illness such as poor sanitization and lack of clean water are not addressed. (Block 4, p. 125). A Western biomedical approach to the treatment of ill health has its limitations. Technological cures in the form of drugs, although vitally important, will on their own do little but not enough to make health an attainable goal for the worlds children.The concept of human rights and rights for children has gained make upd recognition across the world. The status of children has been raised and childrens interests placed on political agendas throughout many states. As of November 2009, 194 countries ratified, accepted, or acceded to the UNCRC (some with stated reservations or interpretations) including every member of the United Nations except Somalia and the United States. Somalia has announced that it would shortly do so (Wikipedia, 2010).Yet there trunk concern or so the real levels of commitment to concepts of childrens rights and concern about the lack of accountability to make nations uphold rights for children. Through media coverage of world catastrophes, such as famines and droughts and through campaigns delivered by humanitarian and charitable organisations an respectable and moral debate is taking place about the need to ad dress global health that has pricked the moral conscience. What is now required is effective systems that can help realise childrens rights and mobilise efforts to make health for all an achievable goal.The economic power of some nations and global corporations, and geomorphological adjustment programmes (SAPs) substantiate created imbalances of power and forces that reserve melt downed against health goals with the effect of widening economic disparities between bountiful and poor across and within nations. SAPs have been imposed to ensure debt repayment and economic restructuring. But some poor countries have had to reduce spending on things like health, education and development, sequence debt repayment and other economic policies have been made the priority.For many basic health care has proceed a service that can only be accessed if an individual has money to purchase it. Free health care has become less about a human right and more of a trade good to be bought. A furth er challenge to health for children in relation to economics is that within countries where there is political instability and conflict nations priorities become one of national security, funding arms and defense programmes and as a result there is decreased funding for basic care and education. At present an bearing prevails that nations should look after heir own. There does exists a humanitarian approach to supporting poorer countries at times of emergency but there are no effective systems that legally oblige nations to work together to ensure that basic living conditions, health care and the rights of children are upheld. A change of attitude within and across nations and governments regarding whose responsibility it is to intervene and the importance of intervening to produce more egalitarian societies would go a long way to making health for all children an achievable goal.Global medical advancements, the development in the concept of rights for children internationally and world economic systems have been investigated to demonstrate how they have resulted in both opportunities and challenges to improving health for all children. Yet it is also necessary to look closer at the more personal experiences encountered by children and families and focus on the social and cultural factors that impact on health.Securing health for all children requires more than having medical expertise and drugs on hand to prevent and/or treat medical ailments. Several examples of differing cultural understandings around illness can be offered that illustrates this idea. The cuckoo tribe of Mali believe that red urine in adolescent boys, a condition caused by a parasitic infection, is common and indicates cozy maturity as such it is celebrated as a sign of males reaching manhood. Within the Bozo tribal people the symptoms are not viewed as a sign of illness and the condition goes untreated.In Nigeria 76% of women perceive diarrhoea as a symptom of teething and as such a no rmal part of growth and development and not something which requires treatment (Block 4, p. 103). In both these examples the cultural and social dimensions of ill health contrast with Western biomedical approaches to childrens health. When culturally interpreted ideas of health conflict with medical systems where there is a focus purely on the biological causation of illness, the acceptance of a diagnosing and treatment of a condition can be problematic.Some challenges in achieving health for all children is managing and resolving the clash of differing world views regarding health, that is, peoples perceptions of health together with their level of understanding and acceptance of scientific notions of health, and how to increase community participation in health programmes. UNICEF states that chronic poverty remains the greatest obstacle to fulfilling the rights of children. In the UNICEF book, We are the Children, it is cited that half of humanity is desperately impoverished and h alf of the 1. billion people forced to live on less than $1 per day are children. (Block 4, p. 108). UNICEF and the World Bank have defined inviolate poverty (less than $1 per day per person) as being the minimum amount that purchases the goods and services deemed necessary for basic survival. (Block 4, p. 49). This definition is most appropriate for those living in the poorest countries of the South, however, poverty affects many children living within the richest countries of the world also.Relative rather than absolute poverty, that is, the inequality and deprivation experienced relative to those better off living in the same society, can impact on health causing emotional stress, humiliation and social exclusion. Andrea Ashworth musical composition about her experiences of growing up in Manchester in the 1970s described the multiple effects of poverty that she experienced living in a flea infested home, eating a less than nutritious diet, the shame of not being able to afford certain basic items of nutriment, the stress that poverty had on her mother and how it manifested symptoms of depressive disorder that impacted on the whole family. Reading B, Ashworth). Studies by the Child Poverty Action Group in the United Kingdom concludes that children growing up in poverty are more likely to be born prematurely, suffer chronic illnesses in later life, die from accidents, live in poor quality homes, have fewer employment opportunities, get in trouble with the police and be at great risk of alcohol or drug misuse. Poverty impacts on both the physical and mental health of children and their overall quality of life. (Block 4, p. 57).In order to make improvements in the health of the worlds children it is necessary accordingly not simply to make health care freely available to all but to gift and tackle wider issues of social justice, inequality and poverty. Cuba is an example of a country with limited material resources that has created a more egalitarian soci ety by providing food, employment, education and health care for all. They now have infant mortality rates on a par with some of the worlds wealthiest countries.Similarly, in Bangladesh as a result of a national commitment to invest in basic social services, the under fives mortality rate has decreased substantially. (Block 4, p. 109). This is strong evidence of the ability to make health for all an achievable goal if there is government commitment to tackling social justice and inequality. A further dimension of inequality is the variety in matters of health based on gender, birth order and social status at a local level.In cases of malnutrition in Mali, Dettwyler identified that access or entitlement to resources is shaped by the social relations wonted between and within families within communities (Block 4, p. 119). Dettwyler provides an example of discrimination against children that begins with discrimination against the mother. Aminata, since she was fostered by the family, was considered to be of low status. When she became gravid with twins her status was further lowered along with her entitlement to food and freedoms.She had to accept a life of work and hard work providing for others in the family which took precedence over caring for her own children who were suffering from malnutrition despite food being in plentiful supply. Aminatas quality of life only improved when one of her children died, the other was sent away and Aminata married into a new family. Her social standing increased along with her quality of life. Aminata gave birth to three more children, two of whom survived and were reported to be only mildly malnourished. Reading C). Beliefs about female inferiority within many parts of the world impacts on rates of malnutrition and mortality amongst girls compared to boys. Studies have shown in India and China that girls are less likely to be breast fed for as long boys, are less likely to be given extra food and more likely to be abando ned. These social attitudes and practices towards girls can be changed through development policy on the education of females.Through education the chances of health and survival of children can be improved (Block 4, p. 116) It has been argued that to achieve health for all children multiple factors need to be addressed. Free basic primary health care needs to be available to all, yet this on its own will do a little but not enough to sustain health and survival. Sustainability requires adequate housing, sanitation, clean water and an environment free from pollutants. Education, skills training and employment enable people to set up to society.They are determinants of health in that they raise self-esteem, feelings of worth and have the ability to empower, organise and rally people together to make changes to advance wealth and health. The health of the worlds children cannot be left in the hands of humanitarian and charitable organisations. Unscrupulous governments and some econom ic policies are malign forces that impede progress. The ethical and moral questions regarding international intervention and the level of responsibility that different nations should or can have towards the peoples of other nations are difficult to answer.However, the goal of health for all, as complicated or impossible it may at first seem, has seen progress which should not be underestimated. Within sixty years the WHO has been set up, the UNCRC has been established, international policies have been devised that have bound nations to working together, unprecedented medical knowledge has been gained, lessons regarding what has worked and hasnt worked have been learnt, cultural understandings have been developed and ethical and moral debates keep the issue of poverty and health in the minds of all.The world is go into a crucial phase where the scope to tackle world poverty and health of children is beginning to be realised. The know-how, expertise and resources exist to achieve hea lth for all children. Perhaps the greatest challenge to success is establishing widely distributed commitment to the endeavour.Word count 2,505 References Open University (2007) U212, ever-changing Childhoods, local anesthetic and Global, Block 4, Achieving Health for Children, Milton Keynes, The Open University Open University (2007), Changing Childhoods, Local and Global, Block 4, Achieving Health for all Children, Reading C, Cases of Malnutrition in Mali, Milton Keynes, The Open University. Open University (2007), Changing Childhoods, Local and Global, Block 4, Children, Poverty and Social Inequality, Reading B, Once in a House on enkindle, Milton Keynes, The Open University. Wikipedia 2010 http//en. wikipedia. org/wiki/UNCRC accessed 5 September 2010 World Health Organisation 2003 http//en. wikipedia. org/wiki/UNCRC accessed 5 September 2010