The Life of St. Carlotta

Carlotta was born in ca. 680 A. D. in a small Italian city. Even though at the dawn of the ear known as The Middle Ages, women could have very little effect on the social, political and religious issues in society, St. Carlotta managed to make her contribution to religion and shape people’s ideas of what a true Christian should be. With the help of St. Carlotta, the Catholic Church could face the numerous challenges that appeared at the time.Advertising We will write a custom essay sample on The Life of St. Carlotta specifically for you for only $16.05 $11/page Learn More Born to a family of a carpenter and a housewife, Carlotta was always considered a very pious child. When Carlotta was six, she had a vision of St. Mary. According to the existing records, she did not know at first what woman talked to her in her dream; but, after going to church and seeing the image of St. Mary, she told her mother that this was the woman from her dream. It is wo rth mentioning that St. Carlotta is often mentioned as a martyr. When she was fifteen, two stigmata opened on the palms of her hands; she had been bearing the stigmata since then till the day when she died. In addition, St. Carlotta also contributed to building a nunnery in the town where she was born. Helping raise the funds to create the nunnery and giving all that she could give, St. Carlotta succeeded in building a rather humble yet charitable nunnery, which is nowadays known as the Nunnery of St. Carlotta. It is hard to overestimate St. Carlotta’s contribution to charity. She always tried to provide the poor and those in need with everything that she could offer. According to what the chronicles of the V Century say, she once saw a woman in ragged clothes and with no shoes on her way to the church. St. Carlotta took her shoes off, gave it to the woman and proceeded to the church barefoot. However, charity is not the only thing to remember about St. Carlotta. Legends say that people witnessed her doing miracles. As one of the legends says, one of the neighborhood boys was at the death’s store because of the disease the symptoms of which can be interpreted nowadays as acute pneumonia. After hearing about the child and his disease, St. Carlotta came to the house of the boy’s parents to save the child. She stood for a while in front of the boy who was lying in bed and then said, â€Å"In three days, you will be cured.† Three days after, the parents realized that the boy was perfectly healthy.Advertising Looking for essay on religion theology? Let's see if we can help you! Get your first paper with 15% OFF Learn More St. Carlotta was also aware of Evil and never lost the chance to remind people that they should beware the threats and withstand the temptations that the world had to offer. She disapproved of those who deceitfully used the passions of others for their own benefit and spread lies about the others. Known f or her purity, she yet never offered her own behavior as a model, believing that she was a mere sinner. St. Carlotta died ca. 730 A. D. A woman who definitely left an impact in the lives of the Medieval Italian people, St. Carlotta will remain the symbol of purity and the guardian of the people who seek help and need advice. St. Carlotta’s impact on the Medieval Catholic Church, as well as on people’s perception of religion, cannot be denied. Even though the destiny that the Providence meted out for St. Carlotta had a lot of challenges, choice moments and pain, she managed to face the latter decently and will remain one of the most influential female saints of all. This essay on The Life of St. Carlotta was written and submitted by user Maddox K. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Essay on Theory of Supply

Essay on Theory of Supply Essay on Theory of Supply Competing Views of the Money Supply Process: Theory and Evidence Thomas I. Palley Dept. of Economics New School for Social Research New York, NY 10003 Revised July 1993 I Introduction. Within orthodox monetary macroeconomics the determination of the money supply is widely regarded as unproblematic. Recently, Post Keynesian economists have sought to re-open this issue, arguing for a re-focusing of attention away from the money multiplier toward the role of bank lending in this process. The current paper presents three competing models of the money supply process which illuminate some of the issues in this debate. The first model, labelled the "pure portfolio approach", corresponds to the orthodox description of the money supply process. The second model, labelled "the pure loan demand approach", corresponds to the Post Keynesian "accommodationist" view of endogenous money. The third model, labelled the "mixed portfolioloan demand approach", corresponds to the Post Keynesian "structuralist" view of endogenous money (see Pollin, 1991a). This third model is very much in the spirit of the earlier "New View" developed by Gurley and Shaw (1960), and Tobin (1969) in the 1960's. However, the model explicitly focuses on the money supply implications of the banking system's response to expansionary shifts of loan demand. The earlier New View theorists emphasized asset substitutabilities, and focused on changes in asset prices. This was consistent with their interest in the monetary transmission mechanism, but they took the money supply to be exogenous. Post Keynesians focus on the implications of asset substitutabilities for the money supply, and the capacity of the banking system to underwrite economic activity. The critical difference between the "pure loan demand" and "mixed portfolio-loan demand" models concerns the significance ascribed to the private initiatives of banks in accomodating increases in loan demand. In the pure loan demand model, accomodation depends exclusively on the stance of the monetary authority, and its willingness to meet the reserve pressures generated by increased bank lending. Howeve r, in the mixed model accomodation depends on both the stance of the monetary authority, and the private initiatives of banks. These initiatives are independent of the monetary authority, and are therefore suggestive of the structurally endogenous nature of "finance capital". II Three competing models of the money supply. A. The portfolio choice money multiplier model. We begin with the orthodox money multiplier model given by + (1) Hs = NBR + max [ 0 , BR(i - id) ] - + (2) Dd = D(i, y) - + (3) Cd = C(i, y) + + (4) Td = T(i, y) (5) Rd = k1Dd + k2Td - + (6) Ed = E(i, id) (7) Hd = Rd + Cd + Ed (8) Hs = Hd (9) M = Cd + Dd where Hs = supply of base NBR = non-borrowed reserves BR = borrowed reserves id = discount rate Dd = demand for checkable (demand) deposits Cd = demand for currency Td = demand for time deposits/bank cerificates of deposit Rd = required reserves Ed = demand for excess reserves Hd = demand for base i = nominal interest rate y = nominal income k1 = required reserve ratio for demand deposits k2 = required reserve ratio for time deposits M = M1 money supply Signs above functional arguments represent signs of partial derivatives. Equation (1) describes the base supply function, which consists of non-borrowed and borrowed reserves. The level of discount window borrowing is a positive function of the gap between market interest rates and the discount rate. Equations (2) and (3) describe the demands

Revenue Recognition Essay Example | Topics and Well Written Essays - 1500 words

Revenue Recognition - Essay Example Although it may initially seem counterintuitive to adopt the practices for revenue recognition stated in EITF 00-21,it is clearly the next step in establishing the company as a leader not only in the aircraft transport field but as a pioneer in the adoption of enhanced accounting guidelines is concerned. One must understand that although accounting revenues and profit will decrease, the company’s financial position is not affected. Although the recognized revenue for the current year and the subsequent restatement of the previous financial statements will result in a decrease of our stated revenues and profit, under the astute eye of the investment community it will clearly be perceived as an act that further solidifies the company as a leader in the industry. Additionally a lot of our current year revenue losses will be offset by additional revenue being recognized from contracts obtained during the previous four years of operations. Under our current accounting methods the fractional interest contracts are immediately recognized as revenue in its totality for the current accounting period. The monthly management revenue stream and the hourly usage incomes are both recognized as well as related expenses as they are incurred. In the industry, a lot of different revenue recognition practices are utilized. For example just like our current accounting practices, some companies record revenue on initial sale of fractional interest at the time of sale. There are other companies that account the revenue from programs similar to operating leases whereas other companies spread the income over the term of the agreement. As a result, the following three options were being analyzed by management: A) Revenue attributable to the initial sale of the fractional interest should be recognized at the time of sale. The other attributes of the program, namely the

Comments on readings Assignment Example | Topics and Well Written Essays - 1000 words

Comments on readings - Assignment Example Family emergencies with the children whether they are in school or at home will keep her away from her work responsibilities not to mention seeking maternity leave for over three months in order to go deliver and take care of her child. This is more than a company can handle and is actually a loss to them. People have erroneously taken flexible working arrangement as an arrangement which is only for the people with families or rather young children. This is however only a myth as it is a high potential issue even with those without children as it provides convenience and more growth opportunities for an individual. All these myths about flexible working arrangement needs to be put out in the public and people dissuaded from using them once they learn the truth through research. The fact that everybody or at least most people would like the opportunity to juggle between wok and personal time but still get paid doing so is a reality on the ground for many companies (Beninger and Carter, 2013). There are a lot of myths which for a long time have been thought to be truthful as research indicates. The facts being provided by this article should be made public through proper communication pattern to the people. The human resource manager can be in the best position to do so once an individual is hired. Gender gaps are a reality in society and unless something is done about them, they will always be an issue for everyone and especially the women. Gender gaps are social constructs which means they can not only be filled through the correct channels but they can also be completely eliminated by the society if great efforts are dedicated to it. The gender gaps are most common in the employment industries and especially in regards to wages as explained by the author. This has been allowed to continue even though there are laws stating otherwise. What needs to be done

A Possible case of Sexual Harassment Essay Example | Topics and Well Written Essays - 1000 words

A Possible case of Sexual Harassment - Essay Example "Sexual harassment means unwanted conduct of a sexual nature, or other conduct based on sex affecting the dignity of women and men at work. This can include unwelcome physical, verbal or non-verbal conduct (para 2.1). Thus a range of behaviour may be considered to constitute sexual harassment (para 2.2). The essential characteristic of sexual harassment is that it is unwanted by the recipient, that it is for each individual to determine what behaviour is acceptable to them and what they regard as offensive. (para 2.3)" (Barry) Once the situation is taken at the level of seriousness it merits, the idea of B refusing to approach you because she does not want to be called "a tattletale" would be dismissed. Here is a situation where action of some sort is warranted. Now, you might be tempted to pull up C immediately. This is to be entirely avoided, since there is no reported evidence-a private conversation is not evidence enough-neither is there a formal complaint. On top of that, one cannot be sure that what A is saying is true: It is unverified even if she has reported that several people were witnesses to the sexual advances she mentions. Finally, it is again improper to call a meeting of those present at the roll call to ascertain the facts. At this point, it should be realized that something needs to be done soon, since the harassment seems to be repeating. If what A is saying is true, and if B is indeed troubled by what is happening, it must be made official as soon as possible, and punitive and/or remedial action must be taken just as soon. The obvious idea now is to speak directly to B. However, there is a danger in this direct course of action-B might get upset with A for having reported the incident. Requesting that A ask B to speak to you directly is a solution that suffers from the same problem: B will know that A has reported the incident. We have not yet analyzed whether B wants the incident reported, but it is incorrect to assume that she does. A possible workaround is to ask A to make up a story. She could say to B that she approached you about a problem, and that you were sympathetic and helpful-and that you assured her you would keep the matter in strict confidence. This might give B the required confidence to approach you directly. We must now speak about the protagonist himself. You might have developed a reputation of being unapproachable, or it might be generally believed that you cannot handle a situation in the appropriate manner-which could be why B is afraid of approaching you. If you trust your capabilities, you, as sergeant, could call a general meeting before attempting to resolve B's issue, reassuring everyone in your team that they can approach you with whatever issues they may have, that information will be kept in confidence if required, and so on. Your image in the team needs to be bolstered, and perhaps the most straightforward way to achieve this is to address all team members publicly. We now turn to officer B. What is

Effects Of Rising Fuel Prices Economics Essay

Effects Of Rising Fuel Prices Economics Essay This research project is being written because currently the UK is experiencing a recession, which has escalated the price of fuel and is affecting the supermarkets. The research will examine the impact of fuel prices on different supermarkets and their approaches taken to boost sales and improve competitiveness. The intended reason for presenting this research project is to show how supermarkets can become more efficient and supportive. In order to answer the research question the following criteria will be addressed: Formulate a research specification Implement the research project within agreed procedures and to specification Evaluation of research outcomes Present the research outcomes The fuel prices will be compared and contrasted for the supermarkets during the past 5 years between 2008 2012. It will then make recommendations based on the findings of the research and analysis. This report is to be completed by 22nd April 2013. Methodology This research which is being provided has made use of different resources; lecture notes, textbooks, newspapers, discussions with family members and internet websites for the different organisations mentioned e.g. Asda, Morrisons, Sainsburys and Tesco In order to complement the secondary data derived from research studies and published material, telephone interviews with several supermarkets will be conducted. The interview will include questions for the supermarkets both, as a consumer and a supplier of fuel directly to its customers. The research objectives looking to be achieved by the end of this report are Using available secondary data, to establish the pattern and trends of the impact of fuel prices on supermarkets in the last 5 years Collecting primary data to obtain first-hand account from company personnel, about their decisions and adopted strategies to manage the impact of rising prices, both as a consumer and supplier of fuel To make a set of recommendations on fuel incentive programme based on core product offerings This study was conducted as part of a HND in Business unit which involves conducting research and then presenting this in the form of a research project which takes into account all the research gathered. The main purpose of this unit is to conduct research on a topic or any current issues. It was decided to conduct my research based around How the increase in the cost of fuel is affecting supermarkets in 2008 compared to 2012. In order to help obtain individual and business views on how the price increase is affecting them, this will involve the gathering of information from 1:1 telephone calls and face-to-face interviews with supermarkets. The completed questionnaires will help make an overall analysis of the data at the end, in order to produce an evaluative report based on the findings. With the research provided, this helped me look at gaining more insight into how different supermarkets are operating in the current recession and what changes would be made in order to cope with the increase in fuel prices. Therefore this led to the setting of the aim, about exploring further into how supermarkets are operating by the fuel price increase in terms of distribution and sales. With the production of this research project, the supermarkets will benefit the most alongside the oil companies and consumers. However, the petrol stations will also need information in order to succeed. The need for the report is to highlight the price variations and how supermarkets adapt to change. Methodology Chapter Currently the global economy is experiencing a recession. As a result of this, the economy and individuals are facing problems like a rise in unemployment levels which means it is becoming harder to get a job, fuel prices increasing and a decline in the overall market level. In conclusion the recession means that the business sector is hit the largest alongside consumers. When doing the project there will be various steps involved. Firstly this will establish the goal of the overall chosen research topic How the increase in the cost of fuel is affecting supermarkets, and then determine my sample in regards to views on how and why the fuel prices are affecting the supermarkets. The next step would be the creation of the questionnaire which is to be distributed amongst businesses and those being interviewed. The research collected from the questionnaire will focus on prices paid for fuel. The interviews would be conducted and then data collated. Whilst carrying out my research into the topic about the fuel price increase the question which came to mind was Does the fuel price increase, as a result of the recession, affect supermarkets on a day-to-day operation? In regards to this researched question, this has led to me thinking about the level of impact in which fuel prices is having on different supermarkets. Therefore this helped me choose this as my research topic fuel price increase. In terms of the research question, my research objective which is being looked to be achieved is To identify the ways in which businesses operate in terms of distribution and delivery and how this contributes to success or failure. Research into the topic of fuel prices was chosen as it is a continual business issue, relates to the economy and was an interesting topic to gain more insight into. The other research idea Should healthy eating be promoted within schools? was discarded as it does not link into business, but brings in more persuasive ideas regarding healthy eating. The research objective was to identify the ways in which healthy eating can be encouraged. This type of issue is a continuing debate and has been discussed by the government and the NHS, leading to a variety of initiatives e.g. 5 a day. Should Microsoft technology be improved for businesses? was the other research topic but was then eliminated as it already improves regularly and helps them become more up-to-date. The objective of this research idea was To investigate into the type of features preferred by businesses and any improvements they would recommend. This project takes an Inductive approach, supported by secondary data gained from published reports and scholarly work. Also, primary data was obtained through a series of telephone interviews using semi-structured questionnaires. Implementing the inductive research approach was successful for this research project as the research question acquired various perspectives. Therefore, the overall conclusion could not be drawn until the research had been analysed. One benefit of using the inductive approach was that the main categories emerge as data is collected and analysed (BPP p234-235). However there were different limitations like it being time consuming and an intensive research method which required high levels of resources to help compare different views. Having collected all the information it would therefore not reveal any results at the end based on the analysis. This type of approach involves Qualitative data as the results were not number based and was targeted at a smaller population which consisted of supermarket transport managers who would have vast knowledge of fuel prices. This therefore helps ensure my results are valid, reliable and objective. The limitation experienced was that the reliability of the data was purely dependent upon my organisational skills and analytical knowledge. As the questionnaire was my collection method alongside interviews, this meant that it helped me check the reliability of the gathered data and explore ideas deeper through the interviews. For this research topic, the survey method will be implemented and will involve preparation of a questionnaire which will be answered by the various supermarkets. Using the survey method will help obtain information which can be analysed and patterns extracted and comparisons made (Bell, 1999). Non-Probability Sampling is a sampling method which is conducted and relies on the judgement of the researcher/s in terms of selecting their respondents. The sample size for the research used is smaller and this meant it could be targeted at specific respondents. The type of sampling method carried out for the research provided was Convenience Sampling because it allowed communication to specific people within the company. This method does not require or use any sample design. This sampling method was chosen over others e.g Random, Systematic or Quota sampling method due to the reason that it helped provide useful information, as the sample was kept representative according to the organisations being investigated into. Besides this type of sampling, Convenience sampling was more relevant to my research compared to Random Sampling, which would have involved the selection of the population randomly. It was decided as the 2nd type of sampling due to the fact that it works well with small groups. The questionnaire will provide information from the perspective of supermarkets, being both consumers and suppliers. Supermarkets consume fuel as part of their distribution costs and supply fuel to customers at their petrol stations. A questionnaire was created in order to help acquire very specific information from the interviewees. Research was conducted first hand because there was no research team available. Asking specific questions will help provide precise data which can be compared and analysed in the report. However, questionnaire responses may be misunderstood and have an adverse impact on overall comparisons. Information obtained relates to the current situation and was gathered within a short span of time, resulting in brief answers. The responses from the questionnaire will be put into a bar chart to show the comparisons of how the supermarkets are operating in terms of the fuel price increase. By putting the data in the form of a bar chart, it would help summarise the large set of data easily and can be understood. However there were other methods e.g. pie charts and histograms, which were discarded as the bar charts would represent the data more easily and at the end was able to make straightforward overall comparisons. Table 1 Research Action Plan Task 17/05/12- 24/05/12 25/05/12- 31/05/12 17/09/12- 21/09/12 22/09/12- 28/09/12 01/10/12-09/10/12 08/11/12 15/11/12 16/11/12 22/11/12 Topic Selection Complete Action Plan Complete Code of Ethics Complete Data Collection Complete Questionnaire Complete Research Obj Complete Sampling method Complete Proposal completion Complete Throughout this project the milestone progress reviews took place: When the research topic was decided upon 31st May 2012 On finalisation and gathering of literature sources mentioned in the literature review When the research project proposal had been done 22nd November 2012 On completion of main report critique Code of Ethics To ensure, within this project, the content included is based on my findings To monitor and record progress on the action plan progress table Completion of the research project within the specified time limit Questionnaire responses kept confidentially and not distributed amongst other interviewees Only to use qualitative data once approved by interviewee Interviewees receive copies of the final report Advantages of surveys Disadvantages of surveys Focus on data in comparison to theory Data implication can be ignored Caters for small-scale qualitative research Questionnaires and sampling could lead to lack in depth and detail Allows use of tools like questionnaire and telephone 1:1 interviews Inaccurate or not honest responses Results obtained fairly quick Time consuming in terms of accuracy and honesty If survey structure well organised then this means the analysis is made easier Surveys provide a range Sources of data and methods of data collation It was decided that there were advantages to collecting and using further existing secondary data, such as time and cost saving. However, since the data has been acquired by someone else, it could be out of date or unreliable. Because of this, it is imperative that the research is checked to ensure it is accurate and reliable to use for the research question. The research into surveys, deduced that Denscombe (1998) had proposed pros and cons as follows: Supermarkets will have cartels Organization of the Petroleum Exporting Countries (OPEC) who will sell fuel to wholesalers e.g. Shell and then sell it to Tesco. This will mean that Tesco will be dependent upon OPEC when getting their fuel. Whilst OPEC is a cartel, this means they would be known to dominate the market and want to get suitable prices. If Tesco were to make agreements with OPEC, they would find it hard because OPEC will not receive any benefits. Overall this issue would have a big significance on Tesco because they dont have any control with aspects such as how much petrol OPEC will supply to them as well as the prices charged. Justify the chosen methodology Morrisons Faculty team was involved in the collection of the primary data. They answered the questions accurately and the information provided, led to a better understanding about their operations. This helped to obtain the correct data, which provided other essential data based around current and future actions. There are minimal academic literature based around the topic of fuel prices which can be studied in order to help draw up an overall judgement based on the findings. This is a systematic topic and has been discussed by various experts in this field. Since secondary data collation involved collecting information from that which someone else had collected, the information was reviewed before including it in this research project. It was necessary to compare the different sources of secondary information and to include it after review. http://i.dailymail.co.uk/i/pix/2012/03/16/article-0-12327C8B000005DC-223_468x343.jpghttp://www.gscape.com/images/econ/charts/WeeklyFuelPrices130212.gif UK Fuel Prices for Monday 17th September 2012 Avg Min Max Unleaded 140.05p 133.9p 152.9p Diesel 144.39p 138.9p 156.9p Super Unleaded 147.72p 139.9p 159.9p Premium Diesel 153.02p 146.9p 161.9p LPG 74.94p 67.7p 83.9p According to http://www.theupcoming.co.uk/2012/03/20/inflation-continues-fall-despite-the-rise-in-petrol-prices/ The Consumer Price (CPI) Index rate of inflation had fallen from 3.6% in January to 3.4% the following month during February. David Kern, the Chief Economist at the British Chambers of Commerce said, The marked increases in world oil and food prices since the beginning of the year are worrying and support our view that further declines in domestic inflation, both this year and next, will not be as sharp as the Banks Monetary Policy Committee. Conferring to the Daily Express on Tuesday 15th May 2012, Morrisons announced they were going to reduce their petrol prices by 2p a litre. This action being taken would lead to price wars occurring between both supermarkets and petrol stations e.g. BP, Esso and Texaco. As a result of Morrisons decreasing their fuel prices, this has led to other retailers looking to consider doing this. The main reason why Morrisons has chosen this is because it will help them stay more competitive especially in the current UK recession. With retailers like Tesco, they were considering 2p cut in prices as well as their 5p off vouchers on top. In accordance to the Telegraph published online, it mentions that The cost of oil has jumped 30pc over the last four months, raising fears that the recent easing in inflation would be temporary. Petrol prices rose 3.5p per litre during last month to  £1.35 while diesel increased 3.3p to  £1.40. http://www.telegraph.co.uk/finance/economics/9549808/UK-inflation-eases-in-August-despite-rising-fuel-costs.html It is known that having high fuel prices will mean that various industries e.g. Primary Sector, Secondary Sector, Tertiary Sector and the commercial industry who rely on any form of transportation will find themselves having to increase their prices in order to maintain their profits and be cost effective. According to the Daily Express as of Thursday 6th September 2012, it mentions about The Office of Fair trading (OFT) looking further into the fuel price increase and their inquiry will address competition issues and concerns over price co-ordination. From customers views they reckon that when the price of crude oil decreases, this is not being reflected at the pump as quick as they would like. The Daily telegraph published 21st March 2012, talks about due to both fuel prices and food, this is therefore leading to higher living costs. There have been experts who warn that the situation is unlikely to improve in the short-term. Experts have warned that drivers may either change their job or quit as a result of an increase in fuel duty. It has been proven that A hike in fuel costs at the start of the holiday season will backfire as many people are already cutting back. Jayne Atherton mentions in the Metro newspaper on Wednesday 21st March 2012 that most manufacturers are likely to raise prices because of the spiralling cost of oil. Its believed that any added rises in the cost of oil will be a significant concern. Its mentioned within the Metro newspaper dated 25th September 2012 about 2 supermarkets starting a fuel price war; Asda and Morrisons. In terms of this price war, Asda say they will cut their prices on both unleaded and diesel by 3p to 135.7p and 139.7p. Conversely Morrisons also took the same action by reducing their prices 3p. This price war will therefore lead to other supermarkets e.g. Tesco, Sainsburys, Esso, Texaco and BP, wanting to follow the same procedure. Asda had an income tracker report done in 2008 which showed the huge impact high fuel prices have on the average familys monthly budget. During August it was reported that apart from fuel prices staying low last year, the costs at the pumps had rose. Within the Daily Mail on Saturday 22nd September 2012, it says that as oil has been rising slowly over months from $100 a barrel to $115 a barrel, this has pushed petrol prices and energy bills up for different UK households. Oil prices have however fallen dramatically within previous days with fears about the slowdown in the global economy hitting demand. The metro newspaper on 10th October mentions that as cost of fuel continues to rise, this is urging motorists to stay off the roads. As motorists vanish, most are staying off the roads to help save money and also reduce their unnecessary trips. The only constant they see is the fact wages arent increasing in line with inflation but there are other costs particularly petrol and diesel that are going up. Ross McGuiness makes a decision about them having no option but to cut back and some people have cut out their cars. His study into the fuel price increase leads to the debate about how prices are increased and passed on. As argued by Brian Madderson, he mentions that when purchasing fuel which costs  £50,000, 60% of the cost is made of fuel duty and VAT. This cost is paid by small retailers to the government through the supplier before the tax is collected from the customers. This led to him believing that is absurd. Furthermore Chris Hunt, General Director at UK Petroleum Industry Association, stated that rising fuel costs are down to emerging car sales markets within China and India. Chris Hunt also argues that increasing fuel prices will decrease number of sales, but will on the other hand lead to oil suppliers across UK, not profiteering. With the 3p increase in fuel duty, it was believed that benefits would arise such as creating of over 70,000 jobs and boost economy growth by 0.2%. Sky news also states that We appreciate the Governments aspiration to reduce the deficit but know that hiking fuel duty up by 3p in January will only make things much worse. This therefore shows that the change would make the deficit greater and not help the economy become more stable. FairFuel UKs national spokesman Quentin Willson said: We have always argued that fuel duty shouldnt be the Treasurys sacred cash cow it should be used as a lever for growth. George Osborne mentioned that the current fuel price increase which was set for January is to be scrapped. This was demolished with the aim to help the pressure put on workers and families who are currently in need. This increase was also considered carefully as it would coincide with the rail fares increasing and changes to child benefits. Going ahead with the 3p rise, doesnt make sense for economic recovery and deficit reduction. Lee Boyce argues that with the petrol price decrease, it is still making consumers pay more at the pumps. The AA, goes along with Lee Boyces idea concerning the prices not dropping enough. In relation to the prices paid by customers, it was found by AA that drivers were also once again suffering from a price postcode lottery where motorists in one area were charged as much as 5p a litre more than drivers a few miles away. Before 2002, the real price of fuel had been dropping, which led to a decrease in the numbers of fuel-poor households. The real price increases since 2003, resulted in a doubling of the fuel poor from 1.2 million households in England in 2003 to 2.4 million in 2006. In the White Paper, the government predicted some possible future fuel price scenarios and their likely effect on fuel poverty numbers. The graph below illustrates this: Figure : England Households in fuel poverty Graph 1: England households in fuel poverty One of the best insights into why the UK is failing on fuel poverty comes from a statement in 1976 by an early campaigner, Marigold Johnson, when commenting on the rise in fuel prices after the first oil crisis in 1973. It was believed it was Societys failure to plan for an age of high-cost fuels. Subsequently, fuel prices have risen and at faster rate than the RPI (Retail Price Index), during every year since 2003. Increase size in 2005, 2006, 2008 has been severe. With an increase of 105% in residential fuel prices since 2000, this sets against a RPI increase of 26%, which represents a real fuel price increase of 62%. Residential fuel prices within the UK, have effectively increased by 84% between 2000 and Fe February 2009 for the average household. When the cause of a fuel price rise is international energy costs, then the problem, is, to an extent, out of the governments control. Government and OFGEM (Office of the gas and electricity markets) are trying to ensure that price increases which are passed onto the customers are justified. Governments own coffers are receiving more money from the VAT levied at 5% on rising fuel prices. It would be expected that there is recognition regarding fuel poverty policy consisting of disastrous effects in which rapid fuel prices can have on the fuel poor, particularly since 2003. The potential impact of these price increases on progress towards meeting the targets set out in The UK Fuel Poverty strategy means efforts will need to focus on finding most sustainable way of tackling fuel poverty. During 2008, world oil prices were US $145 and during 2009 went down to $39, leading to predictions about fuel price levels and fuel poverty extent being difficult. Current Fuel prices Average Minimum Maximum Unleaded 138.6p 132.9p 151.9p Diesel 143.3p 137.9p 156.9p 22.2 Domestic freight transport: by mode Great Britain percentage 1999 2000 2001 2002 2003 2004 5,6 2005 7 2006 2007 8 2008 9 2009 10 Goods moved (billion tonnes kilometres) Petroleum products Road1 ZBZP 5.0 6.4 5.8 5.2 5.5 5.7 5.5 5.6 5.1 6.5 4.8 Rail2 ZBZQ 1.5 1.4 1.2 1.2 1.2 1.2 1.2 1.5 1.6 1.5 1.4 Water3 ZBZR 48.6 52.7 43.5 51.7 46.9 46.9 47.2 37.8 36.4 36.4 36.4 of which: coastwise ZBZS 33.3 26.0 23.1 24.2 23.3 26.6 30.3 22.7 25.0 26.5 27.1 Pipeline9 ZBZT 11.6 11.4 11.5 10.9 10.5 10.7 10.8 10.8 10.2 10.2 10.2 All modes ZBZU 66.7 71.9 62.0 69.0 64.1 64.5 64.7 55.8 53.3 54.6 52.8 Coal and coke Road1 ZBZV 2.2 1.5 2.1 1.5 1.5 1.2 1.5 1.3 1.6 1.0 1.0 Rail2 ZBZW 4.8 4.8 6.2 5.7 5.8 6.7 8.3 8.8 7.7 7.9 6.2 Water3 ZBZX 0.5 0.2 0.5 0.3 0.5 0.3 0.4 0.5 0.5 0.5 0.3 All modes ZBZY 7.5 6.5 8.8 7.5 7.9 8.5 10.2 10.4 9.8 9.5 7.5 Other traffic Road1 ZBZZ 150.5 151.5 150.6 152.7 154.7 155.6 156.4 159.7 166.4 156.0 137.6 Rail2 ZCAA 11.9 11.9 12.0 11.7 11.9 12.5 12.2 11.8 11.9 11.2 11.4 Water3 ZCAB 9.6 14.6 14.8 15.2 13.5 12.3 13.3 13.5 13.9 12.7 11.9 All modes ZCAC 172.0 178.0 177.4 179.6 180.0 180.4 181.9 185.0 192.2 179.9 161.0 All traffic Road1 KCTA 157.7 159.4 158.5 159.4 161.7 162.5 163.4 166.7 173.1 163.5 143.5 Rail2 KCTB 18.2 18.1 19.4 18.5 18.9 20.4 21.7 21.9 21.2 20.6 19.1 Water3 ZCAD 58.7 67.4 58.8 67.2 60.9 59.5 60.9 51.9 50.8 49.7 48.6 Pipeline KCTE 11.6 11.4 11.5 10.9 10.5 10.7 10.8 10.8 10.2 10.2 10.2 All modes KCTF 246.2 256.3 248.2 256.0 252.0 253.0 256.8 251.3 255.3 244.0 221.3 Percentage of all traffic Road1 ZCAE 64.0 62.0 64.0 62.0 64.0 64.0 64.0 66.0 68.0 67.0 65.0 Rail2 ZCAF 7.0 7.0 8.0 7.0 7.0

Van Den Berghs Ltd V Clark

INTRODUCTION In Malaysia, the Income Tax Act 1967 Section 3 sets the scope of income tax provided that income accrued in or derived from Malaysia would be tax. However, S3B of the Act specifically provides that income derived by an offshore company in respect of offshore business activity is not chargeable to income tax. The law governing the tax for such offshore business activity is the Labuan Offshore Business Activity Tax Act 1990 and not the Income Tax Act 1967. The Act imposes income tax on income, while capital gains are not chargeable to income tax.Generally, income has the characteristics of repetitive, flow from a source of income and received in the ordinary course of business. It must also be examined from the recipient's perspective. On the other hand, capital receipts are non-business income and it arises independently, that are not considered as business income and treated as capital gain. For instances, realisations from long term investment or personal assets are cap ital transactions. Such gains are capital receipts.Moreover, Commonwealth laws provided that the income source is not necessarily of one which is expected to be continuously productive, but it must be one whose object is the production of a definite return, excluding anything in the nature of a mere a windfall. Windfall, gambling or profits arising from speculative activities are capital gains and would not be subject to income tax. Also, cost saving is not income and would not be taxed. The distinction between ‘capital’ and ‘income’ is crucial as capital receipts generally escaped tax.Making the distinction between ‘capital’ and ‘income’ is never an easy task, especially in relation to the compensation on termination of a business contract. Generally, compensation for payment of services is income receipts while compensation for destruction of capital structure is capital receipts. The Act does not define ‘income’ or ‘capital’; therefore one needs to research through the cases laws for guidance. CASE LAW – Van den Berghs Ltd v Clark Fact A margarine manufacturer entered into business alliance agreements with a Dutch competitor.Following a dispute over amounts due to the company, the Dutch competitor paid ? 450,000 as damages for the cancellation of the company’s future rights under the agreements, which still had a number of years left to run. The issue arise whether the compensation was an income or capital receipt. Held The House of Lords held that this payment was a capital receipt of the company. In his judgement, Lord Macmillan propounded the â€Å"whole structure† test as the test for determining the nature of such compensation.His Lordship was of the opinion that these terminated contracts were not ordinary commercial contracts made in relation to the sale of goods but were related to the whole structure of the profit-making apparatus of the manufacturer. The contracts regulated the taxpayer’s activities, defined what the parties in the contract may or may not do and further affected the whole conduct of the business. As the compensation was related to the termination of that which was fundamental to the trader’s activities, it was therefore a capital receipt. CONCLUSION The case above illustrated the difficulty in distinguishing between income and capital.With the same facts, the High Court and Federal Court could arrive at different conclusions. It is therefore concluded that the question of income or capital is a question of law for the courts to decide. As summary, table below show the different of income and capital receipts. INCOME RECEIPTS| CAPITAL RECEIPTS| Chargeable to income tax| Not chargeable to income tax| Provision of services| Gift| Trading or adventure in the nature of trade| Profit from disposal of long term investment| Sale of short-term investment| Speculation, windfall gains, gambling| Sale of good s/trading stock| Sale of capital assets|REFERENCES Bibliography Chong, K. F. (2010). Advanced Malaysia Taxation (12 ed. ). Kuala Lumpur: InfoWorld. Chong, K. F. (2003). Compensation in Connection With Business Receipts-An Analysis of the Malaysian Experience. Malayan Law Journal , 30. Chong, K. F. (2006). Contemporary Issues on Income Tax and Real Property Gains Tax. ACCA Tax Publication , 38. Chong, K. F. (2010). Malaysian Taxation (16 ed. ). Kuala Lumpur, Malaysia: InfoWorld. Flynn, M. (1990). Distinguising between Income and Capital Receipts – A Search for Principle. Journal of Austrlian Taxation , 17. Mahalingham, S. (2005).Compensation for early contract terminations. Tax Adviser , 18. ——————————————– [ 1 ]. Section 3, Income Tax Act 1967 [ 2 ]. Section 3B, Income Tax Act 1967 [ 3 ]. Enacted from Chapter 1 – Scope of Charge, Malaysia Taxation, 16th edition(2010 ) [ 4 ]. Enacted from article Contemporary Issues on Income Tax and Real Property Gains Tax by Chong, K. F. (2006). [ 5 ]. Van den Berghs ltd vs Clark (19 TC 390) [ 6 ]. Enacted from article Compensation for early contract terminations by Mahalingham, S. (2005). [ 7 ]. Enacted from Chapter 1 – Scope of Charge, Malaysia Taxation, 16th edition(2010)

Counseling African Americans Essay

Sue and Sue’s Chapter 14 Counseling African Americans spends a great deal of effort exploring cultural particulars and corresponding clinical implications while working with African Americans; factors such as family dynamics, educational orientation, spirituality, and the pressures and stress of racism and marginalization. This offered me perspective through a lens much broader than my own somewhat narrow, predominantly white, and fairly privileged way of relating to the world. Before understanding culturally appropriate interventions, one must have an understanding of the cultural context or the cultural word of an individual. For me, this first means that differences must be noted, either literally in relationship with the African American client or simply as a clinical observation I make on my own. Of course the difference in the two will depend on the client, context, and general relevancy in the moment. In my own experience, noting racial difference aloud with a client has been most helpful in that it gives permission for the potentially â€Å"taboo† topic of race and differences to be considered, brought into the space at a later time, and even into the forefront of consciousness. Apart from the explicit therapeutic relationship, noting difference is a personal reminder that I am no expert on anyone’s experience but my own, I may make mistakes (and probably will), I should steer clear of assumptions, it’s ok to be curious, and to do my homework. Once a general understanding of differences is established, then one can begin to consider appropriate therapeutic interventions. Let’s take the issue of racism and discrimination; the byproduct of these atrocities oftentimes manifests as defense and survival mechanisms in Black Americans. Which can lead to a general mistrust or as it’s stated (by Sue and Sue) a â€Å"healthy cultural paranoia†, as a way of coping. This mistrust can be of individuals, entire races of people, the government, social service providers†¦ With this in mind, it’s important to determine what the client’s feelings and understandings about therapy are. To touch base and explain what kind of therapy I engage in, how it can be helpful to them, and what can be expected of our time together. Hopefully this will help to assuage uneasy feelings of fear of the unknown or mistrust, as well as set up a foundation for a healthy therapeutic alliance. Although Sue and Sue’s Afrocentric perspective can be helpful it can also simultaneously be viewed as reductive. It’s important not to discount individual differences by universalizing traits of African Americans. Self cannot be defined as a unitary concept evolving from a single defining variable, such as race or gender (Williams, 1999). For instance, not all women are nurturing, caring, and relational. Similarly, not all African Americans possess an African ethos of communalism or spirituality. Race, class, sexual orientation, and gender are all complex interactive components that make up the self. To approach a client through the lens of only one of these variables, means potentially silencing a central component of their identity. Additionally, it is also necessary to consider an internal state without regard to the social demands of each variable. Collectively, these considerations can aide to a more holistic view when working with African American clients. Part Two After spending a year in practicum at the SF county jail, I feel as though I’ve had a fairly decent introduction to working with African American females. When I began practicum I had had very little training in diversity or cross-cultural counseling. Turns out that a year in the jail was one large training in diversity and cross-cultural counseling! Now I’m able to pin my personal experience against the readings and gauge my success as a culturally competent therapist. When assessing my strengths, I find that I possess a keen and tremendously empathic understanding of how the stress of racism, sexism, and oppression can manifest in African American women. Oftentimes the byproduct of this stress is what brings the individual to jail. As a clinician, I can confidently say that I am able to enter the therapeutic relationship with a greater capacity for empathy because of this understanding and build a strong alliance as an ally as well as a therapist. I’m not afraid to make mistakes and have no attachment to being â€Å"right†; these qualities will only support me as a clinician. In addition, my upfront demeanor and willingness to self-disclose have had a remarkable impact on the therapeutic relationship. My empathy is strongly with women and their plight of identifying and addressing all the â€Å"isms† that stand between them and equality, wholeness, and health. Frequently, those â€Å"isms† are at the hands of men and I certainly have a bias towards this, and towards men in general. It’s no accident that I spent an entire year of practicum working solely with women; although it wasn’t a conscious choice, I believe on some level I chose not to work with men. I have incredible biases towards men as perpetrators and oppressors and men and their privilege, African American men as well as Caucasian. These biases keep me terrified at the thought of working with male clients. I imagine heaps and heaps of countertransference between male clients and myself; countertransference that is full of pain and rage. I’m not sure that I have much to offer men inside the therapeutic space. I don’t believe this to be my â€Å"final answer†, I just know that I have some work to do around my relationship with men before I make the leap of working with them in such sacred space. Essentially, it all comes down to two core qualities- and they are humility and flexibility; humility in all that I think I know and the flexibility to shift or discard that knowledge. My experience of working with, knowing, and reading about African American culture, difference, and oppression may or may not serve me as a therapist at any given moment. What works for and makes sense in the context of Client A, may not be so for Client B, and vise versa. Although it is crucial to have fundamental knowledge of the legacy of oppression against African American people and to consider factors such as interdependence, collectivism, and emotional vitality as presumed long- standing black personality traits, I must also be able to draw connections between those factors and the individual experience- much like the womanist techniques mentioned in Carmen Braun Williams’ article African American Women, Afrocentrism and Feminism: Implications for Therapy. As a therapist, I am responsible for guiding and supporting the client in making the shift from object to subject; transferring ownership of self from one whose self is externally determined to one who is self- determining (Freire, 1990). And practice practice practice, with an open heart, ears, and mind. References Braun Williams, C. (1999). African American women, afrocentrism and feminism: Implications for therapy. Women & Therapy, Vol. 22(4) 1999. Freire, P. (1990). Pedagogy of the oppressed. New York: Continuum. Sue, D. & Sue, D. (2008). Counseling the culturally diverse: Theory and practice, Chapter 14.

Free Essays on Bowers

1. The Supreme Court case â€Å"Bowers, Attorney General of Georgia V. Hardwick et al.† , decided on June 30, 1986, preceeded the case of â€Å"John Geddes Lawrence and Tyron Gardner V. Texas†, which was decided on June 26, 2003. Both cases dealt with legality of sodomy, as it pertains to homosexual couples. The traditionalist view held that sodomy was against God, and did not untimately yield procreation. The argument of the homosexuals involved was that the statute violated their freedom under the Equal Protection clause of the Fourteenth Amendment as well as the state’s Constitution. In Bowers, the Supreme Court Justice’s majority decision was that the Gergia statute which states that sodomy acts committed with a same sex partner are illegal. Hardwick was convicted of these acts and therefore brought suit to the state, challenging the true legality of these laws, as he believed they interfered with his personal freedoms. The Supreme Court decided: â€Å"The constituition does not confer a fundamental right upon homosexuals to engage in sodomy. None of the fundamental rights announced in this Court’s prior cases involving family relationships, marriage, or procreation bear any resemblance to the right asserted in this case. And any claim that those cases stand for the proposition that any kind of provate sexual conduct between consenting adults is constitutionally insulated from the state proscription is unsupportable.† (Bowers) Due to the fact that homosexual sex is not in the legal definition of marriage, or accepted straight relationships, it was not seen as protected by the state in the Constitution. In Lawrence, the Supreme Court Justice’s majority decision was to overrule the finding in Bowers, declaring that sodomy acts between two consenting adults in the privacy of their own homes, are legal as definaed by the Constitution and the Equal Protection clause of the Fourteenth Amendment. Lawrence and Garner were arrest... Free Essays on Bowers Free Essays on Bowers 1. The Supreme Court case â€Å"Bowers, Attorney General of Georgia V. Hardwick et al.† , decided on June 30, 1986, preceeded the case of â€Å"John Geddes Lawrence and Tyron Gardner V. Texas†, which was decided on June 26, 2003. Both cases dealt with legality of sodomy, as it pertains to homosexual couples. The traditionalist view held that sodomy was against God, and did not untimately yield procreation. The argument of the homosexuals involved was that the statute violated their freedom under the Equal Protection clause of the Fourteenth Amendment as well as the state’s Constitution. In Bowers, the Supreme Court Justice’s majority decision was that the Gergia statute which states that sodomy acts committed with a same sex partner are illegal. Hardwick was convicted of these acts and therefore brought suit to the state, challenging the true legality of these laws, as he believed they interfered with his personal freedoms. The Supreme Court decided: â€Å"The constituition does not confer a fundamental right upon homosexuals to engage in sodomy. None of the fundamental rights announced in this Court’s prior cases involving family relationships, marriage, or procreation bear any resemblance to the right asserted in this case. And any claim that those cases stand for the proposition that any kind of provate sexual conduct between consenting adults is constitutionally insulated from the state proscription is unsupportable.† (Bowers) Due to the fact that homosexual sex is not in the legal definition of marriage, or accepted straight relationships, it was not seen as protected by the state in the Constitution. In Lawrence, the Supreme Court Justice’s majority decision was to overrule the finding in Bowers, declaring that sodomy acts between two consenting adults in the privacy of their own homes, are legal as definaed by the Constitution and the Equal Protection clause of the Fourteenth Amendment. Lawrence and Garner were arrest...

South Africa Geography and History

South Africa Geography and History South Africa is the southernmost country on the African continent. It has a long history of conflict and human rights issues but it has always been one of the most economically prosperous nations in southern Africa due to its coastal location and the presence of gold, diamonds and natural resources. Population: 49,052,489 (July 2009 est.)Capital: Pretoria (administrative capital), Bloemfontein (judiciary), and Cape Town (legislative)Area: 470,693 square miles (1,219,090 sq km)Coastline: 1,738 miles (2,798 km)Highest Point: Njesuthi at 11,181 feet (3,408 m) History of South Africa By the 14th century C.E, the region was settled by the Bantu people who migrated from central Africa. South Africa was first inhabited by Europeans in 1488 when the Portuguese arrived at the Cape of Good Hope. However, permanent settlement didnt occur until 1652 when the Dutch East India Company established a small station for provisions on the Cape. In the following years, French, Dutch and German settlers began to arrive in the region. By the late 1700s, European settlements were spread throughout the Cape and by the end of the 18th century the British controlled the entire Cape of Good Hope region. In the early 1800s, in an effort to escape British rule, many native farmers called Boers migrated north, and in 1852 and 1854, the Boers created the independent Republics of the Transvaal and Orange Free State. After the discovery of diamonds and gold in the late 1800s, more European immigrants arrived in South Africa and this eventually led to the Anglo-Boer Wars, which the British won, causing the republics to become part of the British Empire. In May 1910, though, the two republics and Britain formed the Union of South Africa, a self-governing territory of the British Empire, and in 1912, the South African Native National Congress (eventually called the African National Congress or ANC) was founded with the goal of providing blacks in the region with more freedom. Despite the ANC in an election in 1948, the National Party won and began passing laws enforcing a policy of racial separation called apartheid. In the early 1960s, the ANC was banned and Nelson Mandela and other anti-apartheid leaders were convicted of treason and imprisoned. In 1961, South Africa became a republic after it withdrew from the British Commonwealth because of international protests against apartheid and in 1984 a constitution was put into effect. In February 1990, President F.W. de Klerk, unbanned the ANC after years of protest and two weeks later Mandela was released from prison. Four years later on May 10, 1994, Mandela was elected as South Africas first black president and during his time in office he was committed to reforming race-relations in the country and strengthening its economy and place in the world. This has remained the goal of subsequent governmental leaders. Government of South Africa Today, South Africa is a republic with two legislative bodies. Its executive branch is its Chief of State and Head of Government- both of which are filled by the president who is elected for five year terms by the National Assembly. The legislative branch is a bicameral Parliament composed of the National Council of the Provinces and the National Assembly. South Africas judicial branch is made up of its Constitutional Court, the Supreme Court of Appeals, High Courts and Magistrate Courts. South Africas Economy South Africa has a growing market economy with a plethora of natural resources. Gold, platinum and precious stones such as diamonds account for nearly half of South Africas exports. Auto assembly, textiles, iron, steel, chemicals and commercial ship repair also play a role in the countrys economy. In addition agriculture and agricultural exports are significant to South Africa. Geography of South Africa South Africa is divided into three major geographic regions. The first is the African Plateau in the countrys interior. It forms a portion of the Kalahari Basin and is semiarid and sparsely populated. It slopes gradually in the north and west but rises to 6,500 feet (2,000 meters) in the east. The second region is the Great Escarpment. Its terrain varies but its highest peaks are in the Drakensberg Mountains along the border with Lesotho. The third region are the narrow, fertile valleys along the coastal plains. The climate of South Africa is mostly semiarid; but, its eastern coast regions are subtropical with mainly sunny days and cool nights. South Africas west coast is arid because the cold ocean current Benguela, removes moisture from the region which has formed the Namib Desert that extends into Namibia. In addition to its varied topography, South Africa is famous for its biodiversity. South Africa currently has eight wildlife reserves, the most famous of which is Kruger National Park along the border with Mozambique. This park is home to lions, leopards, giraffes, elephants and hippopotamus. The Cape Floristic Region along South Africas west coast is also important as it is considered a world biodiversity hotspot which is home to endemic plants, mammals and amphibians. More Facts about South Africa South Africas population estimates must account for excess mortality due to AIDS and its affect on life expectancy, infant mortality and population growth rates.South Africa divides its governmental power among three capitals. Bloemfontein is the capital of the judiciary, Cape Town is the legislative capital, and Pretoria is the administrative capital. Resources and Further Reading Centrail Intelligence Agency. (2010, April 22). CIA - The World Factbook South Africa. Retrieved from: https://www.cia.gov/library/publications/the-world-factbook/geos/sf.htmlInfoplease.com. (n.d.) South Africa: History, Geography, Government, and Culture - Infoplease.com. Retrieved from: infoplease.com/ipa/A0107983.htmlUnited States Department of State. (2010, February). South Africa (02/10). Retrieved from: state.gov/r/pa/ei/bgn/2898.htm

MAE504case3 Research Paper Example | Topics and Well Written Essays - 500 words

MAE504case3 - Research Paper Example This is identical to theory derived deductively from grand theory, without assistance of data. This could end up fitting no data at all. Grounded theory addresses the controversies brought about by other theories especially the grand theory, which people claim, is identical to grounded theory. While grand theory may end up fitting no data especially if it does not gain data assistance, grounded theory depends on nothing and assures a complete dataset (Bryant & Charmaz, 2007). All research theories support grounded theory because they all fall under the same category. For example, grounded theory and grand theory are more or less the same because both of them address the issue of data. Both of them are employed in filling the databases from the outcomes established on the ground after an extensive research. Just, like the other research theories such as labeling and professionalism theories, grounded, theory takes a case other than viable perspective (Bryant & Charmaz, 2007). This makes differentiation of this perspective almost impossible. This shows that the researcher takes distinct cases to be complete, in which the variables interact as a unit to generate some outcomes. All the research theories employ case-oriented perspective in examining how variables interact. The primary notion of the grounded theory approach is to read a textual database like a corpus of field notes. This is done to identify or label variables mostly referred to as concepts, categories, and properties, as well as, their interrelationships (Bryant & Charmaz, 2007). The capability to distinguish variables and associations is called â€Å"theoretical sensitivity†. This is influenced by the numeral of things engrossing a person’s reading of literature and his employment of techniques structured to facilitate compassion. This means that the methodological approach to grounded theory is through theoretical sensitivity. It is

The value of liquid based cytology compared to conventional smear in Essay

The value of liquid based cytology compared to conventional smear in fine neddle aspiration of cytology - Essay Example Also termed as Fine Needle Aspiration Cytology (FNAC), it is a simple, quick and inexpensive method used to diagnose superficial surface masses, and is especially useful in sampling the accessible head and neck masses in outpatient department (Pilotti et al 1993). Masses located within the region of the head and neck, including salivary gland and thyroid gland, cervical masses and nodules, and intraoral lesions can be readily diagnosed using this technique. It is the procedure of choice in outpatient departments, especially for the lesion of head and neck. Some of such studies have been considered here to comprehend the differences and efficacies of each of the two techniques FNAC proves to be better than conventional smear in a number of ways. It is relatively safe since it is pretty much noninvasive when it comes to diagnosing malignancies, to which the only alternative before the advent of FNA was open excision biopsy. The most commonly encountered lesions in this area are lumps or swellings. The differential is important to rule out the malignancy, which is the most suspected diagnosis (Lee et al 1987, Skoog et al 2009). The technique is relatively easy to perform, fairly accurate and well tolerated by the patients. It is associated with low morbidity as it causes minimal suffering and carries next to no risk of complications. Its accuracy turns out to be the major reason for its preference over the conventional Pap smear. Numerous studies have been conducted in the area to analyze the advantages and pitfalls of both the techniques. The critical review below will outline various studies and help establish a view point about the two and reveal the superiority of FNAC. 1. Parfitt et al (2007) conducted a research to analyze the accuracy given by the two techniques. CS offers more accurate diagnosis more often. Accuracy offered by CS was 57% as compared to just 42% with that of thinprep. Thinprep has a higher