Facts On Aids :: essays research papers

Facts On AIDS Cases of AIDS have been reported in 85 countries. It is estimated between 5 and 10 million people around the world now carry the AIDS virus and that as many as 100 million will become infected over the next 10 years. How can you become infected? 1. sexual intercourse a) vaginal b) anal c) oral Having another sexually transmitted disease such as syphilis, herpes or gonorrhea appears to make someone more susceptible to acquiring HIV infection during sex with an infected partner 2. blood transfusions - since November 1985 in Canada all blood and blood products are tested for HIV antibodies 3. infection drug users by sharing needles or syringes with someone already infected 4. during pregnancy, at birth or through breast feeding, an infected mother can pall the virus to her child How you cannot become infected: 1. sitting next to someone 2. touching or shaking hands 3. eating in a restaurant 4. sharing food, plates, cups or utensils 5. using bathrooms, water coolers, or telephones 6. swimming in a pool or using a hot tub 7. donating blood 8. being bitten by mosquitoes or any other insects Symptoms: Symptoms may not show for 10 years after you become infected by the HIV virus. A month or two after exposure to the virus there may be flu-like symptoms that may last a week to a month and is often mistaken for those of another viral infections. More persistent or severe symptoms that may not surface for a decade or more: - swollen lymph glands - recurrent fever, including "night sweats" - rapid weight loss for no apparent reason - constant fatigue - diarrhea and diminished appetite - white spots or unusual blemishes in the mouth Prevention: 1. abstain for sex 2.have protected sex with latex condoms whenever having anal, oral or vaginal sex 3. limit number of partners 4. do not share needles It is important to educate children for many reasons: 1. to reduce their fears about disease 2. to help delay the beginning of sexual activity 3. to encourage the use of condoms and safer sex practices if children are already sexually active There are many different aids you can use to help teach the children the facts on AIDS: - videos - games - guest speakers - quizzes - papers - presentations - question and answer periods For more information as a future teacher contact: - your local health unit or community health center - your local AIDS organization - AIDS hotlines - your doctor - your family planning clinic - library Be creative when educating children on AIDS. They love to learn about topics such as this if you put enjoyment in the learning process.

Difference between cost accounting and financial accounting Essay

?In recent years, the range of accounting application is expanding rapidly, along with the increasing demand of economic market. As is well known, accounting is a key aspect of business. And in the accounting profession, there has been already existed interpenetration and overlapping among the different kinds of accounting. Cost accounting and financial accounting are two main components of accountancy. The former one is a part of accounting. In cost accounting, it dramatically researches the variable cost, fixed cost, overheads and capital cost, which is beneficial to calculate the cost and control the cost. And in another part of accounting, financial accounting, we record the business and make the financial statements through this kind of approaches. There are lots of similarities and differences between these two methods. Meanwhile, each of them has its own scope of application. People use different accounting methods to solve different financial problems. Cost accounting refers to the total cost of the products. It is a mixture of financial accounting and management accounting, and it is a method to analyze the cost information. The former method is a procedure of gathering, calculating, concluding and evaluating various alternative courses of action, (Vanderbeck, E. J. 2013), while the latter one is a field of accounting, which is considered to be the provision of financial statements prepared for decision makers and other stakeholders. (Wikipedia, 2013). The latter method is the process of integrating financial data that taken from an organization’s accounting records and issuing in the form of statements for the advantages of people outside the organization for an interval time. (Weil, R. L. 2012). More and more differences are appeared in cost accounting and financial accounting. Firstly, we use them for different purposes. Cost accounting aims at calculating cost of production or service in a scientific way and then facilitating cost control and cost reduction. The main purpose of cost accounting is to analyze, determinate and control of the total cost. The purpose of financial accounting is to find out the results of an accounting year in the form of Profit and Loss Account and Balance Sheet. The main function of financial accounting is to record financial transactions, find out profit or loss and identify financial position. Next, they are different in recording. In cost accounting, both actual transactions record and estimations are used. For example, when we mentioned budgetary control and variance analyze, we set the standard cost which is based on the estimations on previous data. And these estimations may differ slightly from actual cost. While in financial accounting, since the recording is limited to use actual transaction, the estimation is not allowed to prepare income statements and balance sheets. In addition to the above, their control aspects are also diverse. For the cost accounting, we focus on the techniques of controlling the cost. For instance, a company is planning to generate three products, A, B and C. If the percentage of C is 40%, product A and B are produced at only 10%. We will intend to manage the cost of product A and B by means of different approaches. However, in financial accounting, we just ensure to record the transactions correctly, but are not concerned with the controlling of cost. (Kumar, V. 2012). At last, their forms of reference are different. In cost accounting, it is possible that there is no reference following. Regulation can be had only from a body of conventions followed by cost accountants. Nevertheless, in financial accounting, references can be made in case of difficulty to the company laws and case decisions. It is also a challenge for the canons of sound professional practice when to devise or operate a system of financial accounting. Although there are a number of differences between cost accounting and financial accounting, they still have something in common. One of the similarities is that they both based on the financial reports. Management accounting and financial accounting are two major branches of accounting. Therefore financial accounting belongs to the second level. Cost accounting is in the third level, as a branch of accounting information system, it provides record of cost and reports the number of information, and all these information is for the financial accounting. Financial accounting is used to produce financial reports and statements, including the balance sheet, income statement and statement of cash flows. Their financial reports are supported by each other. Moreover, both of them focus on ways to improve company performance. Even though one concentrates on parts of company, the other one focuses on the entire company. According to the financial statements, it can supply information of profitability and financial status to the interested outsiders. Useful information not only can be provided to the businessman for making decisions; also the reports can be used for cutting cost and acquiring more profit and wealth of business. The final objective is to take measures to understand their finances and enhance the performance through the financial report analysis. Accounting brings a great deal of help to us, at the same time we have to take into account the limitations of different accounting methods. One of the limitations facing by the cost accounting is that its inapplicability. Cost accounting is normally to accounting for the cost of industries. It is significant to identify the different categories of expenses and allocation of expenses, which is considered as a complicated system for accounting. In order to collect the data and prepare for the reports, different forms and formulas are needed. It is true that cost accounting cannot be applied with advantage to trading concerns and concerns of small size. As claimed by Nigam Lal B. M. et al. (2004), â€Å"There is no ready-made system of cost accounting applicable to all industries irrespective of their nature or the nature of the article produced or service rendered. The system should be adapted to the industry concerned. † Hence, it becomes complicated and it cannot apply to all types of industry. What is more, financial accounting also has some limitation such as its untimely information. This method is defined to supply information in the form of statements which always include Balance Sheet and Profit and Loss Account for a period, once a year as usual. The information of expenditures is provided on the basis of historical transactions. So the information which merely indicates the past action is only concerned with historical interest and previous analysis. According to Siyanbola, T. T. (2012) said, â€Å"the business requires timely information at frequent intervals to enable the management to plan and take corrective action. † For example, during the current year, if a corporation has budgeted ? 240,000 sales for a year whereas the exact budget of every month is difficult to be recognized. In other words, the information about a relatively short period time can hardly be produced to some extent. Furthermore, financial accounting also lacks analysis of losses. It does not provide complete assessment of losses because of defective material, idle time, idle plant and equipment. Besides, it is difficult to analyze the distinction between avoidable and unavoidable wastage. People will not know the information about losses. In summarize, both of the two accounting methods are good techniques for ascertaining profitability and helpful for decision making. Cost accounting is an essential aspect of accounting information about the problems of core managerial control while the object of financial accounting, which is different from the former one, is to identify the profitability and to give information about the financial position of the business. Even though there are some distinguish and approximation between them, we regard different accounting methods as guidance in the office, so long as more attention should be paid to their limitations.

Perception and Portrayal of the Abolitionist

Societal values have changed so much since a hundred years ago. The development of science and the introduction of many intellectual movements have contributed much to these changes. Ideals which were deemed erroneous or immoral can be accepted and welcomed, and those widely accepted as scientific truths and fact can be debunked and proved wrong as well. But it is wrong to assume that every pillar in society can be changed. Several values and ideals have stood the test of time and were deemed universally and chronologically constant, because this is how society wants them to remain.These values, standards and norms therefore could be likened to a lens, since society uses these things to assess situations and the environmental factors they are exposed to. Everything that happens can be processed differently by different individuals, depending on the lens that he or she uses. There are some who manage to deviate from the norm and use unconventional â€Å"lenses† to view their en vironments and act upon situations differently than the usual. Similarly, how these people are viewed by the rest of society depend on the current value system.Usually, many of these revolutionaries become ostracized or even killed for their beliefs, as the changes they want to bring about may not agree or even violate some of the accepted norms and ideologies. John Brown is one such revolutionary, proposing change in the midst of pro-slavery America. His unconventional ideas and methods went against many standards of pro-slavery society that many saw threatening. However, as times changed and some values and ideologies were revolutionized, society’s views on John Brown’s life also changed.Some viewed him as a brilliant man who saw through American society’s fault, or a hero who died for the freedom of men who were stripped of liberty. Some also viewed him as a madman, a crazy zealot and one of America’s first terrorists. John Brown is also portrayed in v arious ways in popular culture, as his life and words are used in songs, plays and TV shows. Statement of the Problem As a prominent American historical figure, society’s opinion on John Brown is highly influenced by culture and value systems. However, it is a given that some of these values continuously fluctuate and some remain throughout time.With the changes in time and values from the time of John Brown’s active action and his death, how did public perception of him change? If so, what are the factors that affect these changes? Objectives This paper seeks to shed some light on how John Brown was viewed throughout history and time and what factors affected these perceptions of his character. An analysis of information regarding his portrayal in popular culture and a discussion on how these portrayals came about shall be included in this paper. Significance of the StudyThis study is geared towards looking at and analyzing John Brown’s life and seeing how soci ety viewed him while he was alive and after his death. Since it has been established that there has been a conflicting public opinion regarding John Brown, this study will help shed some light on the reasons for this differing public opinion and analyze the factors that contribute to these differences. Using John Brown as a base, sociological dynamics can be more fully understood. Scope and Limitations This study shall only be using online articles, journals and some books as its reference.Data shall be gathered from these materials and a suitable data analysis by the author shall be the basis of the conclusions made in this paper. REVIEW OF RELATED LITERATURE A. Abolitionism and Slavery in the United States The Roots of Slavery Slavery in the United States involved the selling, purchase, ownership of African or even Native American slaves. It first began when the English built their community in Virginia in 1607 and ended up being widely-accepted tradition until 1865. Many of the s laves were gathered from pagan countries and this was written into law by 1705.In Columbia, a slave is defined in law as a human being who is â€Å"deprived of his or her liberty for life and is the property of another. † It was legal to own and keep slaves for as long as they were still alive from 1654 to 1865. By 1860, ownership of slaves has become so widespread that a fourth of the population during that time are comprised of slaves. Disease, famine and damages caused by the war against Native Americans have kept available labor down, and this made importation of slaves more palatable for many business men. The slaves were treated as capital for labor intensive commerce such as the cash crop industry of tobacco.They were considered as the life line of the south’s agricultural industry. A large proportion of the slaves were owned by farmers from the south, as a single farmer there owned an average of 20 slaves. Labor intensive commerce was mostly found in the south as these regions grew tobacco, cotton and sugar as primary exports. Many of the slaves were found in these farms, and here they contributed much to the economic welfare of the country. Racial basis of slavery were not only applied to Africans and Native Americans, but also to some members of the Caucasian race.Some Europeans were also utilized as slaves under a contract to pay debts. These white slaves were only held for a limited amount of time and not fully owned like African slaves. Westward Expansion The westward expansionist tradition of the country not only brought about territory, but it also spread both the tradition of slavery. Many of the cotton farmers moved west and brought their slaves with them. Historians call this period the Second Middle Passage. Many of the slaves were forcefully removed from their families and communities to work for new farms in the west.This slave exodus marked one of the most significant periods in African slavery. African slaves were subjected to psychological stress due to their forceful exclusion from their families and familiar environments. The westward movement was extremely difficult. Aside from the psychological hardship that being away from their families presented, they were also subjected to physical difficulties. Most of them were forced to travel on foot, only stopping in temporary holding pens for slaves where further slave trade was performed. The slaves were mobilized in shackles and chains as traders feared violence ensuing from the slaves.In their destination, extremely difficult work was waiting for them. Many of the areas in the west were still undeveloped, and so the burden of clearing forests, building barns and pioneer-planting crops in the fields were placed on the slaves’ shoulders. Alongside the exhaustion from the intense labor, unfavourable working conditions and amenities contributed to the high mortality rate of newly arrived slaves. This condition was so economically unfavourable for the slave owners that many of them resorted to temporarily renting slaves than using their own to complete the work.Many of the slaves resisted after being exposed to such dreadful conditions which ultimately gave the farmers and their overseers more reason to resort to cruelty and aggression to control slaves. Brutalities towards the slaves were institutionalized by the court. Overseers can physically harm slaves and in some cases, even kill the dissenting slave. The owners were authorized by court to use the slaves and their families at his disposal. Members of the family can be used by the owner to pay-off debts or increase income by selling them as slaves.It is common to find slave families broken and hurt from the separation of husbands, wives and children from one another. The slaves were given amenities and benefits like food, health care and clothing but only to a bare minimum. Disabling slaves by maiming them and executions for fugitive slaves were allowed by law. Sexual ab use and rape of the slaves was also rampant. In court, slaves were considered sub-human. If one does commit a crime, however, he is considered as an entity capable of thought and act, and thus is regarded as a rational being.With all these brutalities toward slaves, it is important to note that the treatment of slaves is dependent on skin color. Light-skinned slaves were dressed, fed and treated better than the dark-skinned ones who worked mostly in the fields. Anti-slavery supporters coming from the north knew of the brutalities and abuses inflicted on the slaves of the south. They sought to stop the institution of slavery, and this produced much tension between the two parties. The north’s movement to abolish slavery went against the economic favourability of slavery during that time.The economy dictated the increasing value of labor intensive industries in the south, and so labourers are needed more than ever. Abolitionist movement With the enlightenment and awareness of p eople regarding human rights came the abolitionist movement. Slavery was something that violated the basic tenet of human rights and dignity, and so it had to be abolished. Northern states have begun to pass acts which declared that all men were born free and equal. Several movements that involved religion and political movements highly influenced the strength and expanse of abolitionist ideals throughout the country.The movements that supported abolitionism varied in method and degree. Some were pacifist, as they tried to use the legal system and passed legislation seeking to make slavery illegal. Others utilized literature and the press like Harriet Beecher Stowe, the author of the famous novel Uncle Tom’s Cabin. Religious movements declared slavery to be sinful and un-Christian, to discourage believers from keeping and owning slaves. Only a minority of abolitionists used to armed revolt and instigation of unrest and anger among the slaves as the main machinery to further t heir cause.The movement continued its stride to abolish slavery, but its strongest anchor point came with the election of a known contester of slavery, Abraham Lincoln, as president. With the head of state holding this position of opposition of slavery, the south felt that their way of life was endangered and threatened. Economic repercussions will be felt by their planters in the cotton, tobacco and sugar farms if the hands that worked in the plantations were to be set free. The zenith of the tensions between the south and the north was the American Civil war.It broke out when the south organized and removed themselves from the control of the American government. Rise of Abolitionism Historian James McPherson defined an abolitionist as a person who has fought for the abolition of slavery in the United States before the Civil war. American abolition started early on, as there were several groups already fighting for the liberation of slaves, such as the Society of Relief of Free Neg roes Unlawfully Held in Bondage, and there were several institutions which prohibited slavery already.Several states had passed laws that completely prohibited slavery in their territories. Those who joined the American Anti-Slavery Society or other groups were abolitionists. These movements were not unified, and so could not boast a unified strength. Vermont was the first territory to make slavery illegal, and Pennsylvania was the first state to abolish slavery in 1780. Then several states followed Pennsylvania’s example while some states chose to limit slave trading. Many of the states in the south retained the institution of slavery as it was the region’s life line in their plantations.Their strong adherence to the institution drove them to take a defensive stance against the rising popularity of the abolitionist movement. Many abolitionist writers distributed many anti-slavery writings and literature to the south to help spread the ideologies. Novels, pamphlets and other forms of writing began to circulate not just in the north, but also in the southern region. Southern officials were enraged at the act, and thus moved to ban all types of literature that might instigate rebellion and changes in the south. Violence was even employed to stop the circulation of antislavery media in the south.Elijah Parish Lovejoy, the editor of an abolitionist newspaper was murdered by a mob of pro-slavery southerners. His printing press was also destroyed. Abolitionists recognized the fact that slavery needed to be abolished everywhere in the country, but the north cannot interfere with the affairs of the south because of federal ruling. Because of this, many abolitionists focused on liberating the north and skipping the southern states. Some abolitionists were frustrated and did not like this idea, as they believed that every state should be free of slavery.The movement was further fortified by the support of free African-Americans and their church. With the i ssue of the constitution, the American Abolitionist movement split up into two groups, the Garrisonians, led by William Garrison and Wendell Phillips and another camp led by Spooner and Gerrit Smith. The Garrisonians believed that the constitution promoted slavery while Spooner’s group believed the constitution to be antislavery. Since slavery was unconstitutional, it could be abolished with the blessing of the law.More divisions in the abolitionist movement arose, but because of the social classes of the abolitionists themselves. The artisans and elites divided themselves on the issue of slavery as well. The Underground Railroad was used as a venue by many abolitionists to become more active in the cause for abolition of slavery. Many of the fugitive slaves were illegally transported away from their masters to be free men via this rail. But the railroad was made illegal by the passing of the Fugitive Slave Law of 1850. But this did not stop the abolitionists from providing s helter and transporting slaves to freedom.

People Dont Appreciate The United States †Creative Writing Essay

People Dont Appreciate The United States – Creative Writing Essay Free Online Research Papers People Dont Appreciate The United States Creative Writing Essay Being a United States citizen is a great privilege to all that live here because of all the rights you have. Someone is not in control of you. You have the freedom of speech and the right to vote when you’re eighteen. And other countries don’t have that to offer. Some people don’t appreciate what the United States is offering to them and they take it for granted and think that it sucks and they think the other countries are better. They have no clue about a lot of things and we’re one of the best countries in the world. And I think that our country is great, I just don’t like where I live in this country, I mean its ok, but there nothing to do, but its fine, I guess. The United States is the best county I think and I hope people have more respect for our country and don’t think that we got it bad. We don’t have it bad, its there reason that it’s bad for them, not the United States, all they had to do is to go get a job. We have it easy compared to the people in Africa and South America, they don’t have a chance to get a job and if they do they would work for almost nothing I just hope they realize what we have and don’t take it for granted, and be proud to be a United States citizen. Not always complaining for what they don’t have and be more focused on what they do have in the United States. Research Papers on People Don't Appreciate The United States - Creative Writing EssayThe Effects of Illegal ImmigrationNever Been Kicked Out of a Place This Nice19 Century Society: A Deeply Divided EraPersonal Experience with Teen PregnancyAssess the importance of Nationalism 1815-1850 EuropeBringing Democracy to AfricaPETSTEL analysis of IndiaDefinition of Export QuotasCapital PunishmentHip-Hop is Art

22 Reasons Being a Nurse is Really Hard

22 Reasons Being a Nurse is Really Hard You’re a nurse. You want to be a nurse. You know someone who’s a nurse. No matter what your connection to nursing, we’re here to tell you just how hard it is for these folks who strive daily to keep us all alive and well. There’s no question about it, being a nurse is really hard. Here are 22 prime examples of just how hard nursing can be.Nurses Must Have Extreme Confidence at All Times1. They routinely have to make life-and-death decisions for multiple patients at a time, often with little notice or preparation, i.e. a five-minute shift report.2. They can get transferred to a wing or department for a day (that they know almost nothing about) and be expected to act as though they’ve been at it for 20 years.Nurses Have Encyclopedic Knowledge and Stellar Memory3. They’ll get berated by a doctor for the one thing they forgot, but never thanked for the 1001 things they manage to hold in their head throughout a shift.4. They have to know all there is to know about 18,000+ medications: etiology, classification, contraindications, dosage, allergies, etc.5. They need to be able to determine the significance of lab results and decide whether to bring in a doctor in the middle of the night if there are obscure abnormalities in your bloodwork or tests.6. They actually read the research findings taped to the back of the bathroom stall door by the higher-ups.7. No matter how old they are, they’re often asked to learn whole new software systems from scratch.8. They can take your pulse with nothing but their fingers and a watch in 15 seconds flat.Nurses are Caretakers of Everyone Around Them†¦9. They have to figure out what to feed themselves and their families while they’re cleaning out your catheters and bedpans.10. They have to manage care- PT, OT, radiology, diet, social services, medications, consultants, and wound care- for multiple patients at a time, but also remember where they put their car keys.11. They n eed a doctor’s permission to write you a prescription for extra strength ibuprofen, but are routinely trusted to float catheters through patients’ hearts and veins to monitor them on the regular.†¦At the Expense of Their Own Health12. If they want to eat, they probably have to have the names and phone numbers of all the local take-out places stored in their memory.13. They often arrive at work when it’s still dark out and go home after it’s dark again.14. They feel guilty leaving their patients for the 1o to 30  minutes they (maybe) get to take for lunch.15. They spend 12+ hours a day on their feet and still are told by their own doctors that they should get more exercise.16. They probably have two dozen sets of scrubs, but none without a stain from someone’s bodily fluid.17. More often than not, they won’t get a chair when they need one at the nurses’ station.The Have a Unique Set of Quirks and Everyday Problems18. They might have to choose a doctor for themselves based on whether that doctor is kind to nurses.19. They have to know their patients by diagnosis and room number before they can bother with a name.20. They probably feel naked without their stethoscope, pen, or other crucial implement.21. Their worst nightmares involve anything from losing patients to doctors calling them and they can’t find a patient’s chart.22. They have to learn to read doctors’ â€Å"handwriting.†Bottom line: it’s hard to be a nurse. If you are one, thank you for all you do. If you’re not, go thank a nurse!

THE GLOBAL ECONOMY_2 Essay Example | Topics and Well Written Essays - 2500 words

THE GLOBAL ECONOMY_2 - Essay Example In the last few years, however, this has changed dramatically. Rising government debt, and indeed, the economic health of several nations, is now at the center of the public policy debate. The results of the recent national election in Britain, was in part, a reflection of public dissatisfaction with the state of the economy and the growth in the level of debt under the Labour Party’s administration. As long as deficits are kept at manageable levels and as long as the economy experiences growth, there is no need for concern. The question, of course, is what constitutes â€Å"manageable† and what level of economic growth is sufficient to honour the repayment of the debt? Economists prefer to compute a measure of debt as a percentage of Gross Domestic Product (GDP) because it is a reliable indicator that controls for the size of the economy. For example, if the U.K.’s debt is five percent of GDP in a given year and Denmark’s debt ratio is nine percent of GDP, we have a reasonably accurate means of examining the comparative debt level even though the economic output of each country is different. The International Monetary Fund data shows that during most of the 1990s, the annual debt to GDP ratios for Britain and the United States averaged between three and five percent [http://www.imfstatistics.org]. This was considered acceptable because the economies of the two countries were growing at between four and six percent per year. In 2010, the Congressional Budget Office estimates the debt to GDP ratio for the US at 9.9% of GDP while economic growth is estimated at 3.2 percent [http://www.cbo.gov]. The Statistics Office estimates that the debt to GDP ratio for the U.K. in 2010 at 10.6% of GDP with economic growth forecast at 3 percent [http://www.statsitics.gov.uk]. The current debt to GDP ratios for both countries are clearly unsustainable. Warnings have recently been issued to the U.K. that the country’s credit rating may be lowered over fear

Strategic IT Management Essay Example | Topics and Well Written Essays - 500 words

Strategic IT Management - Essay Example The Harvard Guru Michael Porter (1985) described in his book 'Competitive Advantage' that value for the customers can be created by efficiently linking and managing the series of primary and supporting activities in an organisation. Porter's Value Chain Model is represented in the diagram below. (NetMBA, 2002) This model shows that inputs are taken in, processed and converted into outputs and finally sold to the customers to maximize profits. Lets take an in depth view of these activities to analyse the role of information technology. By analysing the value chain of the company, we can identify that primary activities of the delivery team would be system architecture, system requirements, development of the system, test and implementation and finally deployment. After-sales service and technical support is the on-going facility that the company provides. In each and every activity, the company adds value to the previous stage to develop a differentiated product that satisfies the customer's needs. (Jenz, 2003) Inbound Logistics - The inbound logistics for the software development company include the system architecture, the IT infrastructure and the system requirements.