Auerbach Enterprise Essay

â€Å"Auerbach Enterprises uses machine hours as the cost driver to assign overhead costs to the air conditioners. The company has used a company-wide predetermined overhead rate in past years, but the new controller, Bennie Leon, is considering the use of departmental overhead rates beginning with the next year. â€Å"(Schneider, 2012). One product is affected more than the other by use of departmental rates rather than companywide rate. â€Å"Companies can choose to use the accounting job order costing method when they have a single product line or numerous products to manufacture. However, it is less costly and less time-consuming if they elect to use process costing when calculating the manufacturing of a single product line. With similarities and differences, there are also pros and cons that come with these costing methods. Every company is unique and what may work well in a car repair shop, may not work in an automobile company. When we think about the similarities between job order costing and process costing we can agree that they both monitor three specific elements, which are direct material, direct labor and manufacturing overhead. In addition the flow of costs in each method is essentially the same when you look at both accounts. † (Huntington, 2013) Radiator Parts Fabrication equal Overhead Costs divided by Machine Hours $80,000 equal $8 per machine hour 10,000 Radiator Assembly, Weld, and Test equal $100,000 equal $5 per machine hour 20,000 Compressor Parts Fabrication equal $120,000 equal $24 per machine hour 5,000 Compressor Assembly and Test equal $180,000 equal $4 per machine hour 45,000. The department overhead rates included the compressor assembly and test department has the highest overhead costs with the most machine hours that total $4 per machine hour. The compressor parts fabrication department yields the highest cost per machine hour at $24. †Job order costing gives managers the advantage of being able to keep track of individuals’ and teams’ performance in terms of cost-control, efficiency and productivity. Process costing, on the other hand, gives managers the advantage of being able to ascertain the same qualities in entire departments and compare performance over time. (Ingram, D 2013) The next feasible objective for the company is to determine the company wide overhead rate using machine hours as the cost driver. Company Wide Overhead Rate equal Forecast Overhead divided by Expected Machine Hours Overhead Rate equal $480,000 equal $6 per machine hour 80,000. Company Wide Rate: Direct Material Costs x Batch Size plus Direct Labor Costs x Batch Size Maxiflow: Alaska: 135 x 20 equal 2700 110 x 20 equal 2200 75 x 20 equal 1500 95 x 20 equal 1900 equal $4200 per batch equal $4100 per batch Departmental Rate. Direct Materials Costs plus Direct Labor Costs divided by Each Department Hour Maxiflow: 135 plus 75 equal $210 Radiator Parts Fabrication: 210 divided by 28 equal $7. 50 per batch Radiator Assembly, Weld, and Test equal 210 divided by 30 equal $7 per batch Compressor Parts Fabrication: 210 divided by 32 equal $6. 60 per batch Compressor Assembly and Test: 210 divided by 26 equal $8. 10 per batch Alaska: 110 plus 95 equal 205 Radiator Parts Fabrication: 205 divided by 16 equal $12. 80 per batch Radiator Assembly, Weld, and Test: 205 divided by 74 equal $2. 0 per batch Compressor Parts Fabrication: 205 divided by 8 equal $25. 60 per batch Compressor Assembly and Test: 205 divided by 66 equal $3. 10 per batch. There was only a $100 difference between Maxiflow and Alaska when it came to company-wide rates per batch. On other hand, the departmental rates between Maxiflow and Alaska were significantly different. Maxiflow had the cheaper departmental costs per batch with an average of $7. 30 per batch compared to $11. 05 per batch with Alaska. to determine the companywide and departmental costs per unit of Maxiflow and Alaska. Company-Wide Rate: Total Cost per Unit equal direct material Costs plus Direct Labor Costs divided by Number of Units Maxiflow. Direct Materials equal Alaska: 135 Direct Labor Costs equal 75 210 $415 plus $480,000 divided by 40 equal $12,010. 38 per unit 110 plus 95 equal 205 210 plus 205 equal $415 Departmental Rate: Radiator Parts Fabrication: $80,000 plus $415 divided by 40 equal $2010. 38 per unit Radiator Assembly, Weld, and Test: $100,000 plus 415 divided by 40 equal $2510. 38. Compressor Parts Fabrication: $120,000 plus 415 divided by 40 equal $3010. 8 Compressor Assembly and Test: $180,000 plus 415 divided by 40 equal $4510. 38. So, it seems that the total costs per unit for the company-wide rate is slightly less per unit. The company-wide rate for total cost per unit is $12,010. 38, while the total cost per unit for each department is $12, 041. 52. â€Å"Auerbach Enterprises manufactures air conditioners for automobiles and trucks manufactured throughout North America. The company designs its products with flexibility to accommodate many makes and models of automobiles and trucks. The company’s two main products are MaxiFlow and Alaska. †(Schneider, 2012). The reduction of overhead expenses is one of the sparse areas of corporate cost control that receives few to no attention from management. However the savings and profit improvement can be surprising. Reviewing the data for Auerbach management would be better suited to continue using company-wide rates. The perception by managers of the relative importance of costs may be determined by the nature.

Food and Money Essay

Why did Huang Tsung-hsi see the well-field system as a foundation of a renewed Chinese culture and a stable political state? The well field was the center of a plot of land divided into 9 sections. Eight families farmed the plot; each held one of the sections and the central one belonged to lord of the whole plot. Why? The well-field system is believed to be the most ideal arrangement between landowners and tenants. Under this system, the families occupying each of the eight fields will befriend each other, cooperate in guarding the crops, watch each other’s back in case of danger, and rescue one another in times of trouble and illness. This system promotes harmony and equal treatment by the landlord. The burden of taxation is also distributed evenly among the families. Huang Tsung-hsi saw this system as the foundation of a renewed Chinese culture and stable political state because, as a follower of Mencius, he advocated that rulers must rule their subjects justly and well. Huang Tsung-hsi abhorred selfish autocratic rule. If a ruler promotes equal distribution, people will not be afraid of getting poor. If the people are assured of their just treatment, there will be peace in a society. Once people are content, government will not fail. In Ibn Khaldun’s analysis of Islamic society, did â€Å"group feeling† function in the same way as the well-field system did for Huang? In Ibn Khaldun’s analysis of Islamic society, he defined group feeling as subordinating of an individual’s personal needs to that of the interest of the group. He argued that if an individual won’t prioritize the group, there would be no peace and social development. Comparing this with the well-field system, I should say that in a way they are the same. The same because both systems promote solidarity and cooperation to achieve a purpose. In the well-field system, it can be assumed that individual needs are secondary in relation to what is best for the group. Works Cited Swann, Nancy. Food and Money in Ancient China. Princeton, 1950.

Bus 698-week 13 Essay Example | Topics and Well Written Essays - 1000 words - 1

Bus 698-week 13 - Essay Example †¢ The environment is dynamic: certain issues in the environment may draw high attention currently than they might have done previously (Gallup poll keep consistency in questions of measurement to some political polls even if events at some point had made questions less for this same reason). †¢ People are dynamic. The moment the respondent matures, varying answers reflect not only their level of maturity but also sensitivity and familiarity of the topics. Measurement session may tune participants into topics once altered. The participants of the group may change due to illness, become potential parents, loose interests or even die hence dropping out longitudinal sample study. This is the right time for discussion whether respondents that are being replaced are required to be matched for the results to be comparable in the study of longitudinal. 2. The possibilities for the student choices are fairly broad. The question does well as a group exercise where you divide findings, and each group picks more than one facts from the subset of findings to base on for argument. Additionally, it is a great time to reinforce that even fewer statistics can be more memorable than many statistics when making a point to capture the attention. 3. Students often have varied costs linked with reaching diverse subsets of the sample. Although it is not yet right time to discuss budgetary of research, Students have the wrong perception that online surveys are the best as far as cost constraint is concerned. It is the right time to discuss on the web survey that they are no free, and many other factors influence the online survey or any other method. Apparently, proof point was in a position of trying to establish an IT provider in UK, so quoting U.S statistics study would not encompass captured concentration once felt is important in UK. If the first study in UK shows cohesion with US then reassessment of data could be done if it were

Analysis and critique of an lecture Essay Example | Topics and Well Written Essays - 750 words - 1

Analysis and critique of an lecture - Essay Example He claims that 8/10 people worldwide have a religious affiliation with which they identify. He contends that even 68% atheists have a religion aspect that they follow in their life. He attributes the growth to Religion as having an effect on growth on people who have a following in any particular faith. He claims that on average, atheists are more than a decade older in comparison with those religiously affiliated. He supports this argument by offering an example of the Muslim community, which worldwide, has many women who are in the childbearing age. His argument on age in relation to religion, which he bases on findings that he has looked at, tries to show the importance of religion to an economic growth. Even so, that claim remains largely contestable. He observes that religious freedom is under threat in nearly all parts of the world. Such a threat comes mostly from government and social organization. He notes that 43% of countries are in threat of religious freedom. To support his assertions, he gives examples of government restrictions that exist in different countries. Brian is right to note that animosity arises when social religious groups then endeavor to free themselves from these restrictions. Professor Brian is trying to show the increasing religious intolerance even with increased activity to quell it by international agencies. By this, he also brings out the problem of international business interaction that is growing by day as connected with religious feuds being witnessed particular where resources are unfairly distributed based on religion and sects. He points out how social hostility is advanced mostly by sectarian groups. They exist in countries that have government restrictions. That way, Professor Brian tries to show the connection between government restriction and the current increase in sectarian war. He points out that when he goes out to give talks on the

May one lend money to co-workers who need it to commit sins Personal Statement

May one lend money to co-workers who need it to commit sins - Personal Statement Example In the case of his friend for instance, who wanted the money to ‘commit sin’ with a call girl, he denied him on moral grounds. He argued that by doing that, he would be hurting the wife of this co-worker. However, his morality position can be questioned where he provides his boss with money to purchase a gift. This present was supposed to be given to a woman that the boss was having an affair with, though he was married. Though the individual in question knew about this, he went ahead and paid for the gift for his boss. The two similar scenarios have elicited two contrasting responses. This therefore begs the question of where he stands as far as morality is concerned. The lack of consistence despite the situation is enough to support the fact that most people would appear moral only when they gain more pleasure in the event. However, if there is any loss perceived, one would rather compromise to safe their status quo. My point of view and premises for that position Cons istency in terms of how one responds to issues of morality within the society is imperative. This is especially on how one conducts him/herself towards the colleagues in the working environment. For one to be defined as morally upright, it would be necessary for them to appear predictable in all situations, in terms of their position on various social issues. Fear of losing certain favors because of one’s action or position should not arise. In the case of the of the individual in question, the fact that he agreed to do his boss a favor opens a door to further compromises in future. Through one would understand his reason for taking that compromising act, he failed to take initiative of rejecting. For instance, he did not offer his stand on the issue of unfaithfulness on the part of his boss. The fact that he assisted him in paying for the gift could be explained as ‘supporting such an act.’ Secondly, one would also say that his moral position is not grounded str ongly. He is swayed by circumstances which should not be the case provided one does what they think is right. For instance, why did he not fear losing friendship by not lending money to his friend? Secondly, why did he not choose to reciprocate the same act to his boss? The whole issue of morality lacks meaning if how one behaves is determined by pain and pleasure one may incur. One would be in a position to draw a line and say ‘this is right’ and ‘this is wrong’ despite the repercussions. The notion that he would be discharged of his duty by denying the favor to his boss is just a perception that is not based on reality. For instance, there are laws which protect employees from any unfair treatment. One can seek redress if they feel they are being harassed by their seniors. According to my position therefore, morality should have a specific definition and remain consistent in all scenarios regardless of the consequences. Support by other philosopher such a s John Stuart Mill, Jeremy Bentham, John F. Cosby and Veatch. John Stuart Mill and Jeremy Bentham seem to share similar sentiments as far as issues of morality are concerned. They raise two important social phenomena of pain and pleasure as the main determinants of how individuals behave in certain circumstances (Bentham 58). They indicate that what manners are the final result and not the means taken. Both of them agree on matters of personal happiness as what is imperative in deciding moral

Research methods (the development of Abu Dhabi) Essay

Research methods (the development of Abu Dhabi) - Essay Example 5. To study the role of Connectivity in the urbanization of Abu Dhabi. Without connectivity no city can be developed to it's fullest for which this objective has to be studied in order to achieve the hypothesis. 6. To study the identity and opportunity as a factor for urbanization of Abu Dhabi. In order for a city to develop it is important that many opportunities are given to the people who live there. It also gives a strong identity. Abu Dhabi till 2030 will be all this to it's its residents. Thus this objective will help in supporting the hypothesis. Every great leader dreams of expanding and enlarging his domain, as did the late Sheikh Zayed bin Sultan Al Nahyan. Today Sheikh Khalifa bin Zayed Al Nahyan, President of the UAE as well as Ruler of Abu Dhabi, continues to enhance the vision. The Plan set out by Sheikh Khalifa Bin Zayed provides a contemporary and culturally compassionate platform for the urban development of Abu Dhabi city. The main values outlined by the government for determining the growth of the city under Plan Abu Dhabi 2030, are that, Abu Dhabi will continue to be a current appearance of an Arab City, where the people maintain a healthy and supportive lifestyle. However, this kind of massive expenditure requires a plethora of studies and researches, there are many things to consider for instance the economic outlook, real estate development, sustainability, evolving culture and environment, opportunity and connectivity. A specific kind of research method must be used for the above mentioned factors in order f or this plan to be carried out successfully. The number one thing to be reviewed is the actual vision of Sheikh Khalifa Bin Zayed. Plan Abu Dhabi 2030 should be deeply studied, so that to fully understand which direction His Highness would like to point Abu Dhabi towards. One must understand whether he would prefer to keep his culture and develop the city within the guidelines, or develop the city with a baseline of his cultural heritage adding to it the modern ways, or would he like to completely move away from the cultural side and move towards a modern and innovative city. As per his plans mentioned on September 21st 2007, he would like to evolve the metropolitan into a global city without loosing the Arab culture. The weakness of this study however can be that His Highness might change his mind along the way and decide to change the vision completely. However considering the amount of investment involved in this project, this is very unlikely to happen. "The

Chapters question 6 for Essentials of Health Behavior, Social and Essay

Chapters question 6 for Essentials of Health Behavior, Social and Behavioral Theory in Public Health book Mark Edberg. b - Essay Example For instance, if a health organization wishes to communicate to the youth about the dangers of smoking the right media to encode the message is through social media via the internet. Community mobilization effort fosters to ensure the community at large is aware of any health conditions that may not have been accepted by the community. Community mobilization effort tries to create awareness about a certain condition that may be affecting the community (Edberg 70). For instance, public health organizations may wish to address the problem of HIV/AIDS stigmatization to the community. Some societies and culture still do not talk about the disease ad they isolate those infected, therefore to curb the problem healthcare professionals can use lobby groups through community mobilization efforts to ensure the community becomes aware of the disease and its implications. Organizational culture refers to the style in which an organization uses to carry out its daily activities. Different organizations have different ways of handling their activities. For instance, in a health organization setting organizations handle patients and diseases differently. Therefore, due to technological advancement health organizations are required to embrace changes and incorporate them in their daily activities (Edberg 71). Organizational culture also affects the health behavior of an organization. For instance, an organization may find it difficult to relate with an immigrant who is not a native speaker. Therefore, the organizational culture should be incorporated to handle all problems even language barrier problems. HIV/AIDS pandemic affects mostly the poor people living in urban areas. Therefore, through political economic approach the problem can be addressed to reduce the impact of the disease to the affected people. The government can provide affordable loans to women who can engage themselves in

The smartest guy in the room - the enron documentary Essay

The smartest guy in the room - the enron documentary - Essay Example Precisely, the company’s top management inflated the stock prices and amassed overwhelming capital investments from the shareholders while the company was running into bankruptcy. After the company collapsed, Enron’s shareholders were subjected to reduced per capita income, which further influenced a reduction in the country’s GDP (Gross Domestic Product). In order to prevent the occurrence of inflated stock prices that in turn influenced shareholders to invest in fraudulent companies, the government should issue strict regulations. The importance of this approach is to ensure that the business environment is informed about every company’s financial prospectus, statement of profits and losses, and its overall performances in the market (322). Eventually, every company will only present actual information to the market and the shareholders’ responses will in turn affect increase or decrease in the stocks’ prices. Considering such a regulation is vital towards financial development and contentedness of the investors (325). This will serve for the benefit of the country’s economic environment since corruption and fraudulent company practices will be diminished. Enron’s top management is depicted in the movie as a group driven by the greed to earn and resuscitate the company to a profitable position. Therefore, the company’s accounting department embarks on the use of the â€Å"mark-to-market† accounting tactic that aims at deceiving the investors’ population to acknowledge its performance through the highlighted bogus profits (Moeller 34). This accounting tactic enabled the company to forecast on its probable profits in a ten-year period and establish them on their current profit statement as though the Enron had made them. The tactic is fraudulent and should not be used in business organizations. Enron’s CEO Mr. Jeffrey Skilling and Kenneth Lay are depicted in

In 2012, the European Court of Human Rights endorsed the recognition Essay - 1

In 2012, the European Court of Human Rights endorsed the recognition of the right to truth. Does this open the way for greater accountability in future cases of abuse Critically Discuss - Essay Example The ruling in El-Masri differed from precedential rulings on extraordinary renditions in that it clearly broke the wall of secrecy which normally follows such cases at domestic level. The ruling was intended to ensure that justice was done and the European Conventions of Human Rights (ECHR) was protected, it can be interpreted as the recognition of the right of truth. Furthermore, it has provided the court direction in dealing with similar and related issues of human rights violations and will continue to strive effectively in safeguarding human rights. Prior to this landmark ruling, truth had not been taken or recognized as a right to both victims and nations2. The court in most instances only considered and recognized access to information when dealing with such cases. However, with the widespread secrecy of most of the extraordinary extraditions associated with terrorist suspects, cases of injustices, abuse of rights and lack of accountability continued to be on the rise. The ruling therefore motivates greater accountability in future cases dealing with human rights violation. Before ECtHR recognized truth as a right, there has been clamor for the right to truth in Europe3 due to public anguish towards the high number of cases caused by severe human rights violation and the impunity that the perpetrators of such acts have continued to enjoy even after having contravened the ECHR. Today, the right to truth is one of the most fundamental issues in Europe. It is taken to be the most recent human right construction. The recognition of it is a promising shift from conventional justice model towards a victim based remedy that is intended to benefit both survivors of human rights violation and European societies as a whole. To look at the right of truth and its impact in terms of accountability, decades of nation sponsored terror in European countries should be considered.

Ethical Issue of the Contraceptive Mandate Essay Example for Free

Ethical Issue of the Contraceptive Mandate Essay The issue of the contraception mandate may be one of the biggest political stories of the year. It is a law brought forward by the Obama administration that requires all employers to offer contraceptive coverage. This has been a requirement for all company healthcare coverage programs for many years already but religious affiliates have been exempt from following the rules. Obama is looking to change all that by requiring even religion-based employers, who have previously not offered coverage, to participate. Such services required by the contraception mandate will violate some of these religion-based employers’ moral conscience. Rule: From the contraception mandate issue, two opposing ethical rules are rights and justice/fairness. From Velasquez’s Business Ethics: Concepts and Cases, the rights rule is â€Å"an individual’s entitlement to something.† It can address the contraception mandate from both an individual and a corporate issue. The rights rule is being processed more from the religious-based employers point of view. The justice/fairness rule being discussed in this case brief is the egalitarianism view. Egalitarianism is â€Å"every person should be given exactly equal shares of a society’s or a group’s benefits and burdens.† It addresses the contraception mandate from a systemic issue Analysis: 1. Rights: Religious institutions do not want to have to cover birth control in their insurance plans for employees. Such services required by the contraception mandate will violate these religion-based institutions’ moral conscience. Thus, the contraception mandate can be viewed as an obstruction of the constitutional rights presented in the First Amendment. The First Amendment of the United States Constitution reads as following: â€Å"Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the Government for a redress of grievances.† In the First Amendment, all individuals are entitled to freedom of religion. Many of the religion-based institutions claim that the first amendment allows people the freedom to follow their religious convictions and that they cannot be forced to act against them. The government through the contraception mandate is forcing constraints on the religious freedom of the religious affiliated institutions and their employees. 2. Justice/Fairness: The justice/fairness rule of egalitarianism will say the contraception mandate is about women’s health rights. According to an egalitarian, goods should be allocated to people in equal portions. Thus, all women should have access to equal healthcare services, including the contraceptive services. The egalitarianism view argues that supporting a rights rule would limit the whole population based on someone else’s moral ideals and not scientific medical information. Women, along with many men, want to have sex for non-procreative purposes despite â€Å"edicts† passed down by religious texts. Women should have access to contraceptives. Egalitarians also argue everyone is entitled to practice their own religion and refrain from taking birth control, but every employer is prevented from discriminating against their employees on the basis of religious freedom. The reversal of the contraception mandate would be a huge setback for women’s reproductive freedom. It would go back to say women’s bodies are not their own. Conclusion: In my opinion, I believe that the rights rule is the correct approach to the contraception mandate. All companies, excluding religion-based employers, before were required to provide contraceptive coverage. Now under the Health and Human Services contraception mandate, those religious-based employers are required to provide contraceptive coverage. The First Amendment promises the entitlement to religious freedom and the practicing religious convictions. I believe forcing this healthcare service onto religious affiliated institutions is obstructing their right to practice religious convictions, hence their moral convictions. The larger portion of employed women will already be covered prior to this contraception mandate. It is only the addition of employed women at religious affiliated institutions. I am inclined to think the female employees of religious affiliated institutions would share the same religious and moral views of that religious affiliated institution. If a religious affiliated institution believes it is morally accepting for the use of contraceptives, good for them. But for a religious affiliated institution that believes it is against their religious convictions to provide employees with contraceptives, the government should not have any authority to force such a mandate. Following political backlash for the contraception mandate, President Obama has since revised the original mandate. He has added an â€Å"accommodation,† somewhat like a clause, that allows the religion-based employers the opportunity to opt out and not have to directly cover birth control in their healthcare insurance plans. The insurance company hired to cover the religious affiliated institution’s employees cannot opt out. The insurers themselves would be required to make contraceptives available free of charge to women anyway. This is a clear political move to gain more favoritism in hopes of a reelection. I see this move by Obama as an attempted reversal of the mandate after viewing the religious opposition that was evoked by mandate. Also what Obama has failed to think of are the business implications of this new â€Å"accommodation†Ã¢â‚¬â€offering the contraceptives at no cost from the opted out religious affiliated employer and employees. Insurance companies will not offer this benefit at no cost; contraceptive drug companies will not offer the medicine at no cost; and doctors will not provide treatment without payment. The only logical conclusion, at least the short run, will result in higher healthcare insurance premiums. To have avoided religious invasion, political backlash, and increased insurance premiums, I logically propose the Obama Administration should simply give women without access to contraceptive services a federal voucher.

Extracorporeal Membrane Oxygenation (ECMO)

Extracorporeal Membrane Oxygenation (ECMO) Cardiovascular Devices Chiara Tarenghi When a patient suffers from critical conditions which prevent to lungs or heart to work properly and to grant adequate blood flow and oxygen supply, either because of congenital disease, surgery or other reasons (severe pneumonia, sepsis, heart malformations, congenital diaphragmatic hernia, Respiratory Distress Syndrome ), a mechanical circulatory support is needed to take over temporarily the cardiopulmonary functions. These devices are known as extracorporeal life support (ECLS). ECMO is an invasive, non-therapeutic technique, consists essentially of an artificial external lung, a membrane oxygenator, which reproduces the physiological function of the gas exchange in the lungs (the blood releases CO2 and gains O2 according to the partial pressure gradient). It has successfully been employed as a bridge to recovery, cardiac transplantation, or implantation of a ventricular assist device, and it has met great application in paediatric surgery field (i.e. premature infants). It grants a steady amount of oxygen to the body while resting   and recover the lungs and heart. The device pumps blood from the body through the oxygenator with a roller pump (or a centrifugal pump, which causes major haemolysis though). There are three types of oxygenator commercially available: bubble oxygenator ( the gas is bubbled into blood), membrane oxygenator (allows exchanges of diffusion through a semipermeable membrane of silicon rubber that completely separates gas and blood), and hollow fibres oxygenator (fibres of PVC or PTFE hollow inside and semipermeable to gases). The blood is then warmed up through a heat exchanger (a coiled tubing containing warm water flowing counter current) and is injected back into the body. Each section of the machine is connected through cannulae. The blood flow is monitored continuamente to avoid the presence of microscopic air bubbles, thrombi and other emboli. Hazardous occlusions of tubing or thrombosis are detected by pressure monitors. Before letting blood flow through the tubes, the latter are primed by flushing with CO2 and then with crystalloid prime, albumin (to limit platelets adherence) and finally blood. The flow and amount of oxygenation is adjusted according to the needs of the patient. As the heart function improves, the flow is lowered. Blood volume can be assessed by urine output and central venous and mean arterial pressure. After a few days of mechanical assistance, the device is usually removed. ECMO is a valid alternative to pulmonary ventilation, since the latter pushes oxygen into patients lungs, regulating its amount and pressure, but high gas pressure could further damage lungs. Risks associated to ECMO include blood clot formation (which is prevented through anticoagulant like heparin) and, related to this, haemorrhage, infection, transfusions problems (thromboembolism and related stroke or ischaemia), mechanical failures. There are different ways of perfusion : ECMO VENO ARTERIAL (VA) : It requires three tubes to be inserted, venous blood is removed from the right atrium or vena cava, passing through the   jugular or femoral vein, and returned to ascending aorta (central ECMO) or femoral artery (peripheral artery). It is a hemodynamic and respiratory support for patients suffering from cardiogenic shock, sepsis, severe pneumonia, persistent pulmonary hypertension. Advantages: Low cost, can be applied to children and adults, support double heart and lungs. Disadvantages: It is more invasive than VV ECMO is a complex circuit, can cause embolism, neurological complications and require a sternotomy. ECMO VENO VENOUS   (VV):   In this case two tubes are inserted into the largest veins as jugular or femoral, but most often a single Y shaped cannula is inserted in the both veins. Blood is drained from the vena cava , blood is returned through the right atrium into the tricuspid valve. It is only a respiratory support for patients suffering from severe respiratory failure, asthmas, persistent pulmonary hypertension. Disadvantages: No cardiac support. ARTERIO VENUS   (AV):uses patients arterial pressure to pump the blood from artery to vein, it can be used only as a short-term support.

Transformations: The Changes Muslim Women Experience when they are Strong, Smart and Brave :: Arab Muslim Women Essays

Transformations: The Changes Muslim Women Experience when they are Strong, Smart and Brave Works Cited Missing Many stereotypes present in modern day society portray Arab women, or more precisely, Muslim women, as having little to no independence or power. These stereotypes assert that Muslim women are oppressed both physically and psychologically, and that as a result of such outrageous treatment these women are psychologically weak. As with all stereotypes, this is a misconception. Blanket statements announcing one group of people as exhibiting the same characteristics are patently incorrect. The stereotype that Muslim women are all psychologically dependent can never be judged true, because there are always, always, exceptions to such statements. Thanks to the literary talents of three Muslim women authors who demonstrate they are the exception to such a rule, the lives of three powerful and mentally tenacious Muslim women are described in detail and reveal how strong Muslim women, or any woman for that matter can truly be. In Fadia Faqir’s Pillars of Salt the main character experiences a transformation from a dutiful daughter to a strong, liberated woman after the death of her husband. During Leila Al-Atrash’s A Woman of Five Seasons another female protagonist experiences mental rebellion as she copes with conflicting emotions about the man she loves and the man she is supposed to love. Last, in Liyana Badr’s novella A Land of Rock and Thyme. The woman in this story displays tremendous valor and courage when faced with unfathomable tragedies that change her life forever. The common correlation throughout these novels is the amazing strength, intellect, and courage each character displays and how each woman grows stronger as a result of the tragic events that alter their lives. Fadia Faqir’s Pillars of Salt follows Maha and the events in her life that gradually convince her society that she is insane. In truth Maha matures through these events and as an unfortunate result her independence, strength and emotions are translated by society as signs of mental instability. Ironically, Maha is perhaps most mentally stable at the close of the story while institutionalized. Throughout her life Maha demonstrated growing strength in many ways. From an early age she was the sole caretaker of her father’s farm. She would sew and cook and tend the garden and do all of the chores that were meant to be done by her brother, Daffash. Her tenacious resolve to make her father happy and to let him live a pleasant life was frequently thwarted by Daffash’s wayward excursions into the city.

No Restraint Needed in Our Response to Terrorism Essay -- September 11

No Restraint Needed in Our Response to Terrorism Many liberals have called for restraint in responding to the September 11 attack on the United States. These groups proclaim that we must not ask "who" committed these horrible crimes but instead ask "why" the killers were so angry at the United States. In other words, what has America done to lead these people to the conclusion that murderous terrorism is the only appropriate action. The liberals contend that the terrorists feel that such monumental wrongdoing have been inflicted upon them, their families and their way of life by the United States that such calamitous actions are the only remedy. The statements by these liberals directly implies that the terrorists who killed more than 5,500 innocent Americans were not themselves responsible for the bloodshed inflicted last September 11 but rather that American actions and policies have unjustly driven otherwise peace-loving human beings to commit unprecedented mass murder - the worst act of terrorism the world has ever seen. In response to these liberals' claim that America is at fault, we would like to point out a few of the American actions that Osama bin Laden has used as a motivational tool to drive his evil co-conspirators into violent, suicidal missions. Perhaps then we can decide whether or not these innocent Americans were truly asking for it, as The statements by these liberals seems to claim. This is the list of "monumental wrongs" that the United States has committed: 1) America supported British and U.N. actions to create the State of Israel in 1948. We have helped provide and protect this homeland for the Jewish people following the slaughter of six million Europe... ..., we were savagely and inhumanely attacked; Bush and company have since reserved judgment to make certain we identify the correct perpetrators before responding in an appropriate and effective manner. The outpouring of faith and patriotism are the only things that are helping those who have been bereaved move on with their lives in these dark days. We hope you liberals, would be ashamed to meet the families of 3,500 victims or to the exhausted firefighters who have been digging mutilated bodies out of the wreckage of two 110-story buildings and the Pentagon. At this moment of grief and pain we should all be proud to stand together and support our fellow Americans. Our leaders need our prayers as do the victims and workers. We don't need divisiveness, nor do we need cowardice masquerading as conscience. May justice be served and God Bless America.

Moral Doubt in Hamlets Soliloquy - To be or not to be... Essays

The Moral Question in Hamlet's Soliloquy - To be or not to be... "The major question in 'To be or not to be' cannot be suicide. If it were, as many have noted, it would be dramatically irrelevant. Hamlet is no longer sunk in the depths of melancholy, as he was in his first soliloquy. He has been roused to action and has just discovered how to test the Ghost's words. When we last saw him, only five minutes before, he was anticipating the night's performance, and in only a few moments we shall see him eagerly instructing the players and excitedly telling Horatio of his plan. To have him enter at this point debating whether or not to kill himself would be completely inconsistent with both the character and the movement of the plot. The metaphors all suggest that Hamlet's choice is betw...

Examine the Ways in Which Feminist Sociologist Have Contributed to Our Understanding of Family Roles and Relationships.

Examine the ways in which feminist sociologist have contributed to our understanding of family roles and relationships. Feminist believe that women in society are oppressed and exploited by men, they are not seen as equal purely based on their gender. Women are therefore are expected to be subordinate to men resulting in women being disadvantaged in life. Radical feminists believe the family oppress women by patriarchal structures and the family itself.They believe the family benefits men as marriage acts as a prison, men do little in the family compared to women the sexual division in the family exploits women , since their responsibilities for domestic labour and childcare are unpaid, undermines their position in paid employment and increases dependency on men. It thereby maintains an unequal patriarchal society. Therefore radical feminist support divorce as it allows women to escape from marriage, they also support family diversity e. . , single parent families and same sex relati onships. Liberal feminism view the family as optimistic they see a gradual change, through persuasion women are getting men to become more involved in sharing the household and child rearing tasks and society has become fairer through its laws such laws as the sex discrimination act (1970) equal pay act (1970) the symmetrical family is becoming a reality women are getting more jobs and men are getting more involved around at home.D. H. J Morgan point out that not all families fit the model of the nuclear family with a married couple with children, where the husband is the breadwinner and the wife the housewife alone in fact, this is becoming less common and more women now work (1975). However liberal feminist don’t support family diversity and different family structures. Liberal feminists want to raise families in a heterosexual partnership; they don’t see means the enemy unlike radical feminist.They still, by think more can be achieved, by socialised to view the gend ers as equal which would eliminate gender roles. Difference feminist assumes families in general disadvantage women and benefit men. Helen Carby (1892) who was a black feminist believes that racism alongside patriarchal as a form of domination. They agree that for many black women the family can be an oppressive institution. However black women and men are oppressed by racism and that the family often acts a source of support and resistance to racial discriminations and harassment. Postmodern highlight differences etween groups of women in the family situation they avoid making generalisations and see each women situation different. Marxist feminist see the family serve the need of the ruling class. By socialising children into ruling class norms and values leading to a submissive and obedient workforce, with false consciousness and stability for capitalism. Women sever capitalism in two ways: as mothers they have children who will become the next generation of capitalists wage slav es, and as wives, women serve their husbands by doing everything with the family whilst he works.Parsons described the family as a warm bath, he believed that the family helps to relieve stress and tension from work, so he is refreshed for work the next day where he will be able to contribute to society. However for Marxist feminist, they believe the women freshens the man for work every day. This can be changed with the overthrow of capitalist and replacing it with communism will see men and women working alongside each other and becoming equal, childcare therefore will become communal responsibility.

Microsoft Outlook Express

With the use of Microsoft Outlook Express, it will be easier for business inclined individuals to stay on track one’s mail and the schedules for that matter.   The E-mail, for instance, plays a major role in bridging people together.   In the field of business, it may help individuals share documents and files 24 hours a day, seven days a week with Microsoft Outlook Express features. Find files / mails faster: Outlook helps create intellect of all the e-mail received.   Search Folders or fundamental folders include views of all e-mails match to the precise exploration measure, aside from that, it lets you speedily split significant messages from those you desire to disregard. Thus, search folders as well ensign precedence messages first, so as not to waste time in deleting and reading messages you do not want / expect.Further, it also separates out most of junk mails to a different folder, un-cluttering the inbox. In addition to that, working offline makes one use an e-m ail account through Microsoft Exchange Server; can work offline while away from the office or if net link is too sluggish. Outlook then tries to connect to the server when desired to or when chosen to do so in the â€Å"Send/Receive† item.   Moreover, business contact manager feature integrates with Outlook, turning the address book into a potent gizmo that can create, track, and administer your business associates, sales leads and various opportunities.   With all these features, it is evident that Microsoft Outlook makes business easier.   Hassle-free and sufficient managing of files through this software benefits any profession, at that.

Starbucks Marketing mix

Below is a table for you to apply the elements of marketing mix (7Ps) to your selected business organisation. Starbucks Product and service -Starbucks stores offer a choice of regular or decaffeinated coffee beverages, a special â€Å"coffee of the day,† and a broad selection of Italian-style espresso drinks. In addition, customers could choose from a wide selection of fresh-roasted whole-bean coffees.When you walk into the Starbucks, you notice they are promoting specialty rinks or products within the store. For example they promote their new coffee by giving free samples to their customers and that maximise the publicity of the product and generate revenue for the business. Packaging Creative and innovative packaging is what Starbucks does so that they can be seen and get noticed in the crowded market of coffee. For Example they redesign the packaging of their coffee to recreate the shopping experience and quickly identify the coffee by roast.The new packaging of their coffe e gets the attention of new ustomers because customers can choose what kind of coffee you want Just by looking at the package (different colour, message). Price -Price and pricing is one of the most important elements of the marketing mix, as it is the only mix, which generates a turnover for the organisation/business. In July 2013 Starbucks decided to raise the price of their beverage by 1%, they claim that the price increase is due to rising labour and non-coffee commodity costs.Starbucks raise prices to maximize profits from these price insensitive customers who now depend n their strong gourmet coffee. Rather than trying to compete with cheaper chains like Dunkin, Starbucks uses price hikes to separate itself from the pack and reinforce the premium image of their brand and products. Place -Starbucks takes a thoughtful and strategic approach when choosing their store locations, carefully considering many factors including community demand. We are always looking for great location s to both better meet the needs of our current customers and to reach new ones.They did research on different areas before utting a store there, based on things like demand, traffic and parking, they may conclude multiple stores will serve customers better. People The baristas (employees) are the foundation of Starbucks. â€Å"When it comes to providing Starbucks customers an exceptional experience, our baristas are as important as the quality of the coffee that we serve†. http://www. starbucks. com/ Baristas really are the face of Starbucks. They are an important part of their customers' day, and experts in handcrafting delicious, perfect beverages.Connecting nd creating the moments that make a difference in each person's day. Processes Starbucks uses coffee from different origin. I will choose one of them and describe the process from the supplier to the customer. Decided to take a look at the Ethiopian coffee, as his name says it came from Ethiopia, it is a medium-bodied c offee who offers soft, velvety notes of dark chocolate, subtle hints of peppery spice, and sweet, mandarin-like citrus for a balanced and approachable taste in the cup.From Ethiopia to the Starbucks manufacturer where the coffee is roasted packages and directly end to their stores where the coffee is available for customers. Physical evidence Starbucks provides information on its products, business partnerships, and career opportunities on its website. The famous Starbucks Logo (which is green and features a partially nude siren) has stayed largely unchanged since its origin, However it has been altered to adjust to international sensibilities. Starbucks uses white cups with their green logo on it, it comes with different sizes.It was specially design to resist heat, mainly because they serve hot beverage. It also comes with a lids. Branding The Starbucks brand has amazingly been able to create a reputation for itself as a very hip and mainstream coffee hub. People of all ages, incl uding adults and young teens, are flocking to this coffee franchise to enjoy all the different caffeinated and specialized drinks it has to offer. Over the years, the Starbucks brand has cleverly re- branded its products and coffee cups in order to cater for a more modern generation and the company has benefit from it as a result.

Manila Museum

Manila Museums Manila's history has seen it exposed to a variety of international influences and this has certainly played a major role in contributing to the cultural venues and museums that it now has to offer. The National Museum of the Philippines is arguably the highlight of this cultural scene in Manila and the one place not to miss, especially if you are at all interested in the events of the past in the city itself and other parts of the country too. Also very popular in Manila is the Children's Museum (Museo Pambata), which always makes for a very enjoyable afternoon out for families.NATIONAL MUSEUM OF THE PHILIPPINES Address: Padre Burgos Street, Rizal Park, Manila, Philippines, PH Tel: +63 02 527 1215 This cultural attraction dates back to 1901 when it was founded as the Insular Museum of Ethnology, Natural History and Commerce. The museum is home to an extensive collection of artefacts related to the history of the city of Manila and the Philippines as a whole. Highlights include the skull of ‘Tabon Man' – the oldest skeletal human remains found anywhere in the archipelago. Open hours: Tuesday to Sunday – 09:00 to 17:00 Admission: freeCASA MANILA MUSEUM Address: Luna Street, Manila, Philippines, PH Tel: +63 02 527 4084 Housed in a replica of a traditional 19th century city home, the Casa Manila Museum features a collection of displays and exhibits that illustrate how the city's affluent residents lived in its period under Spanish control. The house's interior has been recreated to look exactly as it might have in the colonial era. Open hours: Tuesday to Sunday – 09:00 to 12:00, 13:00 to 18:00 Admission: charge MUSEUM OF ARTS AND SCIENCES AT THE UNIVERSITY OF SANTO TOMAS (UST)Address: Espana Calle, University of Santo Tomas, Manila, Philippines, PH Tel: +63 02 781 1815 The Museum of Arts and Sciences boasts an extraordinary history, since although it was not officially established until the 1870s, it does actually date back to the latter part of the 17th century, when the University of Santo Tomas first began its collection. Many preserved specimens of local flora and fauna from throughout the Philippines can be found here, some of which are now actually extinct. Open hours: Tuesday to Friday – 09:00 to 16:30 Admission: charge, discounts for students MUSEO PAMBATA (CHILDREN'S MUSEUM)Address: Roxas Boulevard, Manila, Philippines, PH Tel: +63 02 523 1797 Within this popular ‘edutainment' centre are eight separate rooms, each with its own theme and unique collection of interactive displays and exhibits focusing on topics such as science, history and art. The Museo Pambata also features an extensive calendar of events, with regular storytelling sessions for its younger visitors. Open hours: Tuesday to Saturday – 08:00 to 17:00 Admission: charge PHILIPPINE ARMY MUSEUM AND LIBRARY Address: McArthur Drive, Fort Bonifacio, Manila, Philippines, PH Tel: +63 02 815 2899On offer at this relati vely new addition to the city's museum collection are displays and exhibits detailing the history of the country's armed forces. Visitors spending time exploring the Philippine Army Museum and Library can view a wide variety of artefacts, including antique weaponry, photographs of Filipino war heroes and items from WWII. Open hours: Monday to Saturday – 08:00 to 17:00 Admission: charge PHILIPPINE SCIENCE CENTRUM Address: Riverbanks Centre, 84A Bonifacio Avenue, Barangka, Manila, Philippines, PH Tel: +63 02 942 5136Housed in a building belonging to the University of the Philippines, this museum is home to some 15 galleries and more than 200 interactive displays, covering topics such as electricity, anatomy and the environment. Children visiting the Philippine Science Centrum will especially love the Earth Science gallery and its section on animal sounds. Open hours: Monday to Saturday – 09:00 to 16:00 Admission: free METROPOLITAN MUSEUM OF MANILA Address: Bangko Sentral ng Pilipinas Complex, Roxas Boulevard, Pasay City, Philippines, PH Tel: +63 02 521 1517Located close by and within Pasay City, the Metropolitan Museum of Manila is home to a wealth of historical collections of ceramics and gold artefacts. In particular, there is a ‘Gold Gallery', where many priceless golden treasures are displayed, dating as far back as the 10th century. Even older are the pieces within the ‘Pottery Gallery', where some ceramic remains are more than 2,000 years old. Other highlights include temporary exhibitions, a library, a cafe and gift shops. Open hours: Monday to Saturday – 09:00 to 18:00 Admission: charge, discounts for seniors Manila Museum Manila Museums Manila's history has seen it exposed to a variety of international influences and this has certainly played a major role in contributing to the cultural venues and museums that it now has to offer. The National Museum of the Philippines is arguably the highlight of this cultural scene in Manila and the one place not to miss, especially if you are at all interested in the events of the past in the city itself and other parts of the country too. Also very popular in Manila is the Children's Museum (Museo Pambata), which always makes for a very enjoyable afternoon out for families.NATIONAL MUSEUM OF THE PHILIPPINES Address: Padre Burgos Street, Rizal Park, Manila, Philippines, PH Tel: +63 02 527 1215 This cultural attraction dates back to 1901 when it was founded as the Insular Museum of Ethnology, Natural History and Commerce. The museum is home to an extensive collection of artefacts related to the history of the city of Manila and the Philippines as a whole. Highlights include the skull of ‘Tabon Man' – the oldest skeletal human remains found anywhere in the archipelago. Open hours: Tuesday to Sunday – 09:00 to 17:00 Admission: freeCASA MANILA MUSEUM Address: Luna Street, Manila, Philippines, PH Tel: +63 02 527 4084 Housed in a replica of a traditional 19th century city home, the Casa Manila Museum features a collection of displays and exhibits that illustrate how the city's affluent residents lived in its period under Spanish control. The house's interior has been recreated to look exactly as it might have in the colonial era. Open hours: Tuesday to Sunday – 09:00 to 12:00, 13:00 to 18:00 Admission: charge MUSEUM OF ARTS AND SCIENCES AT THE UNIVERSITY OF SANTO TOMAS (UST)Address: Espana Calle, University of Santo Tomas, Manila, Philippines, PH Tel: +63 02 781 1815 The Museum of Arts and Sciences boasts an extraordinary history, since although it was not officially established until the 1870s, it does actually date back to the latter part of the 17th century, when the University of Santo Tomas first began its collection. Many preserved specimens of local flora and fauna from throughout the Philippines can be found here, some of which are now actually extinct. Open hours: Tuesday to Friday – 09:00 to 16:30 Admission: charge, discounts for students MUSEO PAMBATA (CHILDREN'S MUSEUM)Address: Roxas Boulevard, Manila, Philippines, PH Tel: +63 02 523 1797 Within this popular ‘edutainment' centre are eight separate rooms, each with its own theme and unique collection of interactive displays and exhibits focusing on topics such as science, history and art. The Museo Pambata also features an extensive calendar of events, with regular storytelling sessions for its younger visitors. Open hours: Tuesday to Saturday – 08:00 to 17:00 Admission: charge PHILIPPINE ARMY MUSEUM AND LIBRARY Address: McArthur Drive, Fort Bonifacio, Manila, Philippines, PH Tel: +63 02 815 2899On offer at this relati vely new addition to the city's museum collection are displays and exhibits detailing the history of the country's armed forces. Visitors spending time exploring the Philippine Army Museum and Library can view a wide variety of artefacts, including antique weaponry, photographs of Filipino war heroes and items from WWII. Open hours: Monday to Saturday – 08:00 to 17:00 Admission: charge PHILIPPINE SCIENCE CENTRUM Address: Riverbanks Centre, 84A Bonifacio Avenue, Barangka, Manila, Philippines, PH Tel: +63 02 942 5136Housed in a building belonging to the University of the Philippines, this museum is home to some 15 galleries and more than 200 interactive displays, covering topics such as electricity, anatomy and the environment. Children visiting the Philippine Science Centrum will especially love the Earth Science gallery and its section on animal sounds. Open hours: Monday to Saturday – 09:00 to 16:00 Admission: free METROPOLITAN MUSEUM OF MANILA Address: Bangko Sentral ng Pilipinas Complex, Roxas Boulevard, Pasay City, Philippines, PH Tel: +63 02 521 1517Located close by and within Pasay City, the Metropolitan Museum of Manila is home to a wealth of historical collections of ceramics and gold artefacts. In particular, there is a ‘Gold Gallery', where many priceless golden treasures are displayed, dating as far back as the 10th century. Even older are the pieces within the ‘Pottery Gallery', where some ceramic remains are more than 2,000 years old. Other highlights include temporary exhibitions, a library, a cafe and gift shops. Open hours: Monday to Saturday – 09:00 to 18:00 Admission: charge, discounts for seniors

The Holocaust Essay Example | Topics and Well Written Essays - 750 words - 1

The Holocaust - Essay Example The horrific actions of the Third Reich are well documented. The end result of the Nazi’s evil ideologies included the occupation of most European nations and the ‘final solution,’ the annihilation of over six million Jews (Dawidowicz, 1986: 3). Throughout history, many nations have conquered others for various reasons while oppressing its people but why were a particular race of people systematically killed? How could such a fervent hatred of Jews infect an entire national conscience causing such unconscionable acts to be perpetrated? In spite of popular opinion, it didn’t happen because the people of Germany fell into a hypnotic trance and all of a sudden felt compelled to murder innocents simply from hearing Hitler’s speeches.Many citizens of Germany were unaware of the Concentration Camps, including the residents of the towns where the camps were located. The executions were carried out by the German army with SS troops in charge of the operation s. The unknowing German people and the most fervent of Nazi’s did have a nationalistic idealism in common, however, which was the underlying reason for the extermination of the Jewish race. This common idealism was developed from the culmination of centuries of German cultural bonding through the ideas of Volkism, with roots that had begun the century before.

Why Saudi Arabia has not joined the CISG And should it join now Research Paper

Why Saudi Arabia has not joined the CISG And should it join now - Research Paper Example The popularity of the CISG was however restricted in some Arab Islamic countries due to the presence of conflicting and ambiguous principles. Though certain modification have been done by some of the Islamic countries in signing to the convention but still countries like Saudi Arab have refrained themselves from taking part in the CISG. The factors which prevent Saudi Arab from being a part of the CISG have been studied over here. A special analysis of the article 78 of the CISG has been carefully studied over here. Critical recommendations have been made for analyzing whether CISG should involve them in the treaty and be a part of the global treaty. CISG: The CISG (Convention for the International Sale of goods) is an important adoption in the international business transaction. The area covered by CISG is huge and a large portion of the international business transaction is under its control. The CISG covers only the buying and selling of goods. The various signatories of CISG have decided to implement the laws of the CISG in a uniform fashion. The United Nations Convention for International Sale of goods is applicable to international transactions of goods. However it does not applies to transaction of personal and family household. The CISG came into effectiveness in the year 1988, and fifty eight countries have been the signatory of the treaty including four Islamic countries from the Arab. The success of the CISG can be attributed to the expansion of the global business worldwide. However the establishment of the CISG came into existence after a long struggle in the 1920’s. The evolution of CISG has been an important historical treaty in the international trade. However there exists disparity in terms of the understanding of the CISG and the Islamic law and it is found that many Arabic countries have refrained from joining or being a member nation of the treaty. The contracting propositions are discussed below. Analyzing the causes for Saudi Arabâ €™s non-participation in CISG CISG and Islamic law of Interest: Under the international law of the CISG Article 78 clearly underlines the payment of interest to the distressed party (Akaddaf). The convention of the CISG however does not have any clear rules or policies regarding the interest rate calculation or the time frame required for the payment of interest. However charging of interest is not promoted under the Islamic law and it is prohibited. According to Quran charging of interest is held as an injustice. A notion is held that in order to maintain equity and fairness in carrying out a trade transaction, charging of interest brings differences and becomes unfair in respect to the weaker party of the contract. The Islam idea regarding this unfairness is somewhat similar to the Uniform commercial code as followed in the American approach. Islam’s held the idea that charging of interest leads to the oppression of the poor and is generally believed that interest charg ing should be eliminated from the commercial transactions. Practice of providing loans is common in the Islamic countries but the theory of profit making is not encouraged to place a party in any sort of financial disadvantage. Relieving a person form the debt is assumed to be an act of charity according to Islamic laws and culture. Evidence of international arbitration regarding the charging of interest or â€Å"riba† also exists. It claimed that the policy regarding riba did not provide restriction on all cases where it led to a financial loss of one party due to the inability of one of the party to pay back in time (Twibell). Islamic Banking: Islamic banking came into functioning in the year 1970. It started its operation in Egypt. Soon it became popular in the other Islamic countries as well and became popular

Ground Combat Vehicle Research Paper Example | Topics and Well Written Essays - 1500 words

Ground Combat Vehicle - Research Paper Example It was designed and developed by a combination of proficient and highly qualified engineers. Ground combat vehicles are acquired through a special process known as the testing and evaluation. Departments of defense have in the recent past been keen on the application of Test and Evaluation (T & E) in acquisition of ground combat vehicles in the automobile industry. The process of evaluation takes a systematic review on three major documents related to the technical conditions of the vehicle before acquisition. The first document is the statement of objectives, which contains the parameters for ensuring that the combat vehicles are able to satisfy the objectives for which it is acquired. The next document is the statement of work. Statement of work contains information related to the working conditions of the vehicle. It seeks to confirm if the technical specification of the vehicle satisfies the requirements for the specified task and the possible life span. The United States of America has been in the process of acquiring major programs that is expected to replace the fragments of the Future Combat systems (FCS). An illustration to this is where the eight versions of the track controlled Ground Vehicle are replaced by the FCS. The US Federal Army is presently in the process of acquiring new combat vehicles to be produced under the Ground Combat Vehicle (GCV) program presently under formulation. TRADOC Company and Ft. Monroe are presently preparing a map for the capability-gaps that exist in the today situation and the future requirements. The requirement in this project is a single common vehicle. Alternatively, it can be satisfied by many types of Ground Combat Vehicles. The last evaluation of this study came out in the month of September 2009 and it was very critical because it helped in bringing very critical information to the limelight, and this benefited many people. The review of this program was also very vital

Capital Market and Investment Banking Process Paper Research

Capital Market and Investment Banking Process - Research Paper Example You cannot as well borrow from friends or family members and to make matters even worse back loans are inaccessible. Thus, the end of this is that one is in need of money. At this same instance you might be having one of your friends who have established a rapport with rich persons. This makes the problem half solved since he/she can introduce you to such people. However, it is at a fee. At this point in time, this friend of yours who happens to sort you out is the investment banker. The traditional investment banking structure has major divisions. These consist of mergers and acquisitions, corporate finance, sales and trading, research and capital markets on the top of the other four. The largest of investment banks usually have highly diversified business undertakings. (Wise, 2006 pp6-8) Portfolio construction is that undertaking by an investor who portrays rationality where he/she maximizes upon returns emanating from their funds at a given risk rate or level. Any unique investment possesses a unique risk as well. The returns coming from these investments are in the way of income like dividends or interest or even capital gains. A portfolio construction follows the process presented as follows: - objectives setting, policy definition, using portfolio strategy, asset selection and assessment of performance. Objectives setting involve the determination of a given fund putting into account the underlying constraints. Policy definition follows after objectives setting and this is the process through which investors establish an investment policy. Using of portfolio strategy is the application of both the passive and active strategies. Active strategies is the prospecting of the future and variations expected. Passive strategies are the actions of purchasing securities such that they march the picked market index. Selection of assets is the decision by a fund manager regarding the specific assets to invest in. Lastly, assessment of performance is the

Number 3 Essay Example | Topics and Well Written Essays - 750 words

Number 3 - Essay Example here are some of the world’s most powerful religions that have embodied individual as well as collective eschatology as the part of their teaching such as Zoroastrianism, Judaism, Hinduism, Islam and Christianity with some of the fundamental similarities. The goal of this paper is discuss the extent to which Zoroastrianism has influenced some of the claims made by monotheism. The faith in the events after death on this earth has also been confirmed by religion like Zoroastrianism. The faith in the life hereafter developed and turns out to be the basis of the later Zoroastrianism covering almost all the other aspects of religious life. This belief in life hereafter that developed in Zoroastrianism imposed a deep impact on the other religions as well, especially on Christianity, Islam and Judaism. Zoroastrianism has exercised great influence on the development of eschatological aspects in the Second Temple Judaism. Whereas Christianity is considered to be the offshoot of Judaism, it has also developed its eschatological notions from the Apocrypha of Old Testament, which is written by the Jews in the period before the initiation of Christianity. Not all the scholars accepted the idea which considers Persia as the origin of most of the Christian and Jewish eschatological beliefs. The major problem lies with the fact that some of the basic ideas related to th e Zoroastrian eschatology are only known to us in developed form that were extracted from the Pahlavi source, which are more recent than the first Jewish writings and contain some eschatological ideas (Antia). There are several arguments presented by the religious scholars that links the Jewish developments made till date in the field of eschatology with the influence of Zoroastrianism. There is no doctrine of the Jewish eschatology found in Old Testament till the end of the period about the individual or universal judgment. Judaism not till the end presents any idea of heaven, hell or the reconstitution of the

Should the War on Drugs end Essay Example | Topics and Well Written Essays - 1750 words

Should the War on Drugs end - Essay Example They consider that the usage of drugs should be legalized in order to reduce the ratio of drug employment by the masses of America. According to William F. Buckley in his essay about the failure of war on drugs, drug taking is a gregarious activity. Buckley informs that there is no involvement of medical proceedings and medical evaluation in order to check the amount of consumption of drugs because of its being illegal (Buckley 1996). Because of illegality of drugs, medical evaluation is not possible. The war on drugs has failed because more people die because of the war on drugs in place of overdosing (Buckley 1996). According to Buckley, because of drug usage being illicit, people are involved in doing crimes such as robbery and killing. People who are desperate to take drugs have to take money from any illegal means to take hold of illegal drugs (Buckley 1996). Buckley adds that government has to appoint many thousands of policemen to chase the people taking and selling drugs illegally and they are involved in pursing the criminals of drugs business. A large number of policemen can do other constructive tasks in place of doing their cat and mouse game with the drug users and sellers (Buckley 1996). Buckley opts for the establishment of federal drugstores with no extra profit that is involved in illegal trafficking of drugs (Buckley 1996). The drug users because if illegal access to drugs are forced to do other crimes illegally. According to Buckley, the jails are full with illegal drug users due to which, the government has to endure a large amount of expenses on those drug criminals. He further informs that medical treatment for drug usage is far cheaper as compared to this cost that is involved in keeping drug criminals in jails. War on drugs has failed because the government is unable to control the usage of drugs by all their measures (Buckley

Differences Between Capitalism and Socialism Assignment

Differences Between Capitalism and Socialism - Assignment Example Remarkable progress was achieved in the fields of infrastructure development and industrialization and the capitalist maximized their profits, but the state of affairs of the labor class of the society remained the same. As the standard of living of the elite class and the capitalists increased with the increased productivity, the disparity and discrepancy between different social classes went on to increase and the lower classes started to protest about their miserable status of living. This led to the development of another socioeconomic ideology which was later called socialism. Socialist thinkers such as Karl Marx and Friedrich Engels declared that state is responsible for safeguarding the basic rights of each and every individual of the society and the ultimate objective of the states should be to provide better services all the classes of the society, irrespective of their financial status (Balcerowicz, 1995). Capitalism Capitalism is a system of economics in which the producti on and the distribution is the ownership of individuals or corporations and the development is proportional to the accumulation and the reinvestment of the profits generated in a free market economy. In simple words the person or the group of persons who have invested its capital, and thus put their money on risk, are entitled to enjoy absolute authority over production and distribution and also the profits generated through the investment of capital. The industrial revolution compelled a considerable number of people living in rural areas to move to the cities in order to enjoy the advantages of industrial revolution. This led to the concept of buying the services of people in return of wages and thus a working class was created in the society, but in contrast to the aspirations of the common people, the working class could not improve their working conditions because they were considered as a means of maximizing profit by the capitalists and were exploited bitterly (Davis & Scase, 1987). The pioneers of capitalism advocate increase in productivity as the greatest advantage of this economic system which results in the economic growth of the society and thus the living standard of each and every individual is improved because resources are utilized to their fullest. Moreover the competition in a free market economy improves the quality of the product which is being produced. However, in the early days with the absence of labor laws and human rights protection agencies capitalism resulted in the exploitation of the labor class by the elite and the promises of better living conditions and improved quality could not be realized. The desire of the capitalists to maximize profits makes the economy money-oriented which promotes a materialistic approach of running the economy. This approach made capitalism very unpopular among the lower classes of the society in the 19th and 20th centuries and thus the new systems of economics like socialism and communism were adopte d as new social ideologies. During the later part of the 20th century, labor laws were formulated and made strong and human rights charters were adopted which greatly improved the state of affairs of the working class in capitalism. The development of these laws and some other laws related to trade and free market economy has helped capitalism to emerge as the strongest and the most-practiced system of economy and a new

The Importance of Being Earnest Essay Example for Free

The Importance of Being Earnest Essay The comedy in Importance of Being Earnest focuses on the aristocratic classes at the turn of the 19th century, the time when the play was written and set. Whilst creating humour by mocking their absurdities i. e. moral and social values and ideas, he also provides the audience the witty banter of the idle rich and their somewhat ridiculous lifestyles and attitudes to enjoy. These idle rich seem to revel in making trivial matters important and important matters trivial. Wilde uses a range of techniques to simultaneously mock aristocratic Victorian society and to create humour: dramatic irony; the dialogue and language of the characters i. e. puns/wordplay, paradoxes and their witticisms; the significance of the themes at the time of the play and today; the actions of the characters; characterisation and the development of the increasingly ridiculous plot, which all culminates in the discovery that Jack was the baby in the handbag. The play begins in a realistic atmosphere for the time that the play was set; the characters behave and talk in the leisurely, pointed and conscious manner of their day. The bachelors only relax when they are alone. We see their idle nature almost immediately through the characters trivial preoccupation with food, one of the themes of the play. In the first few lines of dialogue in the opening scene, we witness Wildes witty way with words and the consequent humour he creates in the scene. Algernon, avoids admitting that he plays poorly and claims that he plays with wonderful expression, as though doing so were more transcendent. He emerges to be quite a conceited character and it seems that Wilde intends him to represent the pompous nature of the rich, rather like Lady Bracknell does. Algernons dialogue is always polished and his quips, paradoxes and unorthodox attitudes provide quite a lot of the humour in the play. Sometimes, what the characters say might sound intelligent but in fact, is silly. It is hidden by the sophisticated sentence structures. Wildes use of language is rarely simple: as Gwendolen says, it is style not sincerity which is important, i. e. he cares more for a statement being clever rather than true. The characters in The Importance Of Being Earnest are all language conscious. The sentences they speak are perfectly formed and a reflection of how aristocrats would like to speak, not how they did speak at the time. They all try to sound intelligent. At all times, even at tense times, the characters prioritise the upholding of a fake mask of politeness. An example of this is when Lady Bracknell says rise from this semi-recumbent posture at once. Again it is a mockery of Victorian aristocrats. Both Dr Chasuble, who is somewhat pedantic, and Miss Prism show an explicit interest in the language they use, they repeatedly state where their metaphors are drawn from: Were I fortunate enough to be Miss Prisms pupil, I would hang upon her lips. I spoke metaphorically my metaphor was drawn from bee.

To Kill a Mockingbird Essay Example for Free

To Kill a Mockingbird Essay In a small town deep south in Alabama, two children reside in a house with their father Atticus. Maycomb was this town’s name, and within Maycomb lived the nastiest, most psychotic, recluse to have ever live, and it just so happens that this monster of a man is the neighbor of the two young children, at least this is how â€Å"Boo† Radley is perceived to be in To Kill A Mockingbird by Harper Lee. â€Å"Jem† Jeremy Atticus Finch and â€Å"Scout† Jean Louise Finch, the two children, one four years younger than the other, the youngest being Scout, find themselves bound by curiosity to rip â€Å"Boo† Arthur Radley from his protective house. This is when the relationship of Boo Radley and the Finch children begin, but the relationship between Boo and the children change through the course of the novel. At first, the children both believe that Boo is a terrible monster and a prisoner within his own home. They, along with the entire town of Maycomb, believe he is a psychotic anger-filled maniac. The town even came up with rumors about him saying he stabbed his own father with scissors. The obsession with â€Å"Boo† begins when a young boy named Dill moves in with his Aunt who lives by Jem and Scout. Dill meets Jem and Scout resulting in Dill’s curiosity of meeting Boo Radley. That summer began the race to finally see Boo. At this time in the book the children describe Boo as a rodent-eating, drooling, ugly, tall, monster, hence the name â€Å"Boo†. They believed that everything about Boo and his house is haunted and would kill you. The children come up with different schemes to get Boo out of the house, but they all seem to fail. They continue to think of Boo this way until Boo starts to actually interact with the children. The transition of how Jem and Scout view Boo seems to happens quite rapidly, but actually takes a while for the children to realize Boo’s true personality. As Boo begins to leave gifts in the hole of a tree near the Radley house for them the children, starting with Jem, begin to think differently. He leaves gum, pennies, an old pocket watch, and more things he has to the children. It is then figured out that Boo is the one who put a blanket around Scout during the fire that occurred at Miss Maudies house. Th night was cold and that caring act seemed to give Boo a different sense of who he is to the children. The children are beginning to realize that maybe Boo isnt so bad. During Tom Robinson’s trial, an African-American man who is convicted of rape, it is said by Jem,â€Å"Scout, I think Im beginning to understand why Boo Radleys stayed shut up in the house all this time its because he wants to stay inside. Seeing the prejudice and racism that Tom suffered in his case makes the kids understand why Boo may have wanted to decide to stay in his house all these years. The kids come to see Boo as a real person when he saves them from Bob Ewell, the man who attempts to kill the children in revenge, and not the monster he was first portrayed as. Scout then treats him as she would any neighbor would. As Atticus said, â€Å"You never really know a man until you stand in his shoes and walk around in them†. She now understands that Boo had been watching her and Jem the whole time, and that he was a true neighbor and was watching over them when they needed him. He was just a shy man who was very caring towards the children. Though she never sees Boo again after that night, Scout still thinks of him, as we can tell by her older selfs voice in this story. In this, the children’s maturity has definitely developed and it is evident in their relationship. By the end of the novel, they meet Boo and he is almost childlike in his mind due to lack of human contact over the past years, this may makes him almost closer to the children as he has a similar mental capacity. When they meet and Boo is about to leave to go back home he asks Scout if she could walk him home. This just goes to show how innocent and childlike Boo is. That he wants someone to walk him home as if he was scared to do so alone. Boo Radley and the children’s relationship had evolved from the beginning of the book to the end very dramatically from Boo being a monster to now his being a neighbor and a friend.

Detecting Deception From Nonverbal Behaviours

Detecting Deception From Nonverbal Behaviours Deception involves various factors that influence behaviours (Kraut, 1980). Three theoretical perspectives (the emotional, cognitive effort and attempted behavioural control) are often used to explain the relationship between deception and behavior. Depaulo, Lindsay et als (2003) meta-analysis of cues to deception summarized 158 indicators of cues and 1338 estimates from previous studies, compared to truth tellers, liars tend to have more tense voice, less pleasant looking faces, more lip pressing, show more word and sentence repetitions and speech errors. The results provided general support for the theoretical perspectives, but most of them only show a weak relationship with deception. With regard to nonverbal behavior, there is no single behavior that all liars show each time they lie, and no theoretical perspective that directly exams nonverbal behavior correlates with deception (DePaulo, Stone, Lassiter, 1985; Vrij, 2000). There are a number of physiological ways to determine whether a person is lying or not, some of them involved the use of machines, such as lie detectors; Nonverbal cues to deception vary from person to person, depending on the interpersonal differences (Ekman, 1972; Feldman Phillipot, 1993). Considering all these facts, this review is limited to nonverbal behavior cues to deception that can be detected by humans without the aid of any special equipment. It is also limited to studies of adults. However, the theoretical perspectives on nonverbal cues to deception will be summarized, the accuracy rate of detecting lies through all different types of studies will be outlined, and the reason for why only a few and rather weak relationship between nonverbal behavior and deception. Theories of deception Ekman and Friesen (1969) published the first influential theoretical statement about cues to deception. They described two categories of cues: leakage cues (the nonverbal act reveals a message otherwise being concealed) and deception cues (the nonverbal act suggest that deception is occurring but doesnt reveal the concealed message). Ekman and Friesen (1969, 1974) proposed that certain aspects of nonverbal behaviour are less controllable than others. They noted that these parts of the body such as hands and legs are rarely used in conscious communication. Hence, these parts emit more leakage than the face, because deceivers pay less attention to controlling the body. However certain paralinguistic aspects of speech, such as tone, pause and pitch, may be less controllable than either face or the body. Therefore, they are more likely to leakage (Scherer, 1986). Ekman and Friesen (1974) hold the belief that deception is associated with an increase in body movements, but research evidence showed a decrease in hand, foot and movements in actual deception (Vrij, 1995; Ekman, 1989; Depaulo, 1992). Zuckerman, Koestner and Driver (1981) found that people hold many incorrect beliefs about those specific cues to deception. People from different countries and with different professional background share beliefs about how liars behave and what they say. Therefore, measuring beliefs about cues to deception might predict which cues people use in actual lie deception (Granhag Hartwig, 2004). Forrest, Feldman and Tyler (2004) found that people with more accurate beliefs about cues to deception make better lie detectors than people with less accurate beliefs. The explanation for showing a decrease in movements might be due to stress, and behave nervously when they lie. Three theoretical perspectives that are particularly important for predicting and explain the nonverbal deceptive behaviour are emotional reactions, cognitive effort and attempted behavioural control (Zuckerman, Depaulo Rosenthal, 1981; Vrij, 2000). Although research has revealed there is no typical deceptive behaviour, some behaviours are more likely to occur during deception, for example, liars waited longer before giving an answer than truth tellers (Depaulo, Lindsay et al, 2003; Sporer Schwandt; 2006). In the emotional approach, to the extent that telling a lie is most commonly associated with three different emotions: guilt, fear and excitement (Ekman, 1989), liars experience guilt about lying as well as fear about being caught, more often than truth tellers, or they may feel excited because of the opportunity to fool others. Zuckerman et al, (1981) suggested liars might fidget more than truth tellers and make less eye contact. They also suggest fear may result in increased ph ysiological arousal, and this might lead to an increased in cues such as an increased speech hesitations (mms and ers) and speech errors. Excitement may result in behaviour sighs of joy, e.g. an increase in movements and in smiling. The cognitive effort approach assumes that it is cognitively difficult to formulate a lie consistent with what others already know. Liars will be more inclined than truth tellers to monitor and control their demeanour to make them look honest (Depaulo Kirkendol, 1989). There are evidences to suggest that people engaged in cognitive complex tasks make more speech hesitation, longer response latencies, more gaze aversion and fewer hand and arm movements (Ekman Friesen, 1972). The attempted behavioural control approach assumes liars are stressed so that may attempt to control their behaviour in order to avoid giving nonverbal cues to deception (Buller Burgoon, 1996; Ekman, 1989). For example, people hold the beliefs that liars tend more often to make spe ech hesitations, errors so that they will deliberately try to avoid making such behaviours. Nevertheless, this controlled behaviour may appear planned, rehearsed and lacking in spontaneity. However, some behaviours are not easy to control, because they are linked to strong felt emotion or high stress, such nonverbal cues may betray a lie (Ekman, 1985, 2001). Darwin (1872) suggested that muscles that are difficult to activate voluntarily might escape efforts to inhibit expression, revealing true feelings. Ekman, Roper Hager (1980) found that fewer than 25% of their subjects were able to deliberately produce several facial actions. Thus, nonverbal behaviours may nonetheless be the best source of emotional leakage of deception (Ekman Friesen 1969, 1975). All three of these processes could occur simultaneously. The occurrences of these processes should depend on the type of a lie. Emotional cues (e.g. nervous behaviours) are more likely to occur in high stake lies (Ekman Frank, 1997). Liars have to think hard when the lie is complex, therefore, cognitive load are more likely to occur in complicated lies than in easy lies (McCornack, 1997). Attempting to control behaviours may often occur in motivated liars, who actively address their behaviour and try to appear credible (Depaulo Kirkendol, 1989). However, Depaulo, Lindsay et, al,s (2003) self-presentation perspectives point out that truth tellers may also experience emotion or cognitive load. That is, they may also show nonverbal cues associated with emotion or cognitive load. Because both truth tellers and liars could face negative consequence if they are not be believed (Ofshe Leo, 1997). Moreover, truth tellers are less likely to think that it is important to make a convincing im pression on others. Therefore, they could probably show behaviour that appears suspicious (Vrij Mann, 2001). However, those theoretical perspectives may lead to opposite behaviours, for example, the emotional and cognitive load predicted an increase in speech hesitation and speech errors, whereas, the attempted control approach predicted that liars will try to control those speech disturbances in order to make them look honest, and therefore their speech will sound fluent and smooth. Buller and Burgoons (1996) interpersonal deception theory suggested that deceptive behaviour may not only be influenced by psychological variables such as emotion or motivation but also interpersonal communicative process. It emphasized that while managing their emotions and displaying credible nonverbal behaviour simultaneously, they may also monitor targets behaviours and make the appropriately turn-taking. Therefore, Buller and Burgoon (1996) predicted that deceivers in interactive contexts will display increasing fluency, smooth turn-taking and composure during the face to face communication. Based on the Zuckerman et als (1981) three perspectives, they further proposed two type of deceivers behaviours: strategic behaviours (intentional behaviours and plans to protect liars image and avoiding relationship problems) ¼Ã…’ non-strategic leakage (unintentional leakage such as physiological arousal and nervousness). As a result, motivated liar used more strategic behaviours than i nstrumentally motivated liars. Accuracy in detecting deception by observing its behaviour correlates In research studies of nonverbal cues to deception, observers are typically given video footage or sometimes audiotapes from a number of people who are either lying or telling the truth. Average accuracy in detecting deceit has rarely been above 60%, and some groups have done even worse than chance, where 50 % is chance level (Kraut, 1980; Depaulo, Zuckerman Rosenthal; 1980; Vrij Graham; 1997). Similarly accuracy rates are reported by Vrij (2000), who reviewed a series of 39 studies investigating laypersons accuracy at detecting deception and found the overall accuracy rate of 56.6%.The accuracy range in most studies is the 54% to 56%, and in none of the experiment either lower than 30% or higher than 64%. The observers showed higher accuracy rate for truthful statement (67%) compared to deceptive statement (44%), which indicated that observers are more likely to consider that messages are truthful than deceptive. It has been suggested that because most participants were lay person s, who are more often confronted with truthful than with deceptive statements in daily life (OSullivan, Ekman, Friesen, 1988). However, these findings may not be applicable to the performance of professional detectors, such as police officers. Because they are more practiced, this may increase their detection accuracy. Ekman and OSullivan (1991) examined 509 professional lie catchers to detect deceit, including law-enforcement personnel, such as members of the Secret Service, police officers, as well as college students and working adults. The results showed that certain group do better than others, it has shown that members of Secret Service (64% accuracy rate), Central Intelligence Agency (73% accuracy rates), and Sheriffs (67% accuracy rates) were better lie detector than other groups. The findings suggest that lie catchers used different information than did the inaccurate ones. They relied on more varied behaviours, and emphasized nonverbal more than verbal ones. The finding also showed that accuracy in identifying micro-expression test was correlated with overall accuracy. According to this assumption, researchers (Zuckman, Koestner Alton, 1984; Kohnken, 1987) provided information to observers based on behavioural measurements and trained them in recognizing micro-expression. They also repor ted this benefit only in judging by person they had received training. However, one reason for why even professional lie detectors showed low accuracy rates is probably because they dont know where to look at and hold the false cues to detect deceit. For example, most of police officers in this experiment used gaze aversion as a useful tool to detect deceit, but results showed is significant negatively correlated with use of gaze aversion. It has been argued that the disappointing accurate rates may due to the artificial laboratorial setting, and the negative consequences of getting caught are not high enough for liars to exhibit clear deceptive cues to observers. Mann, Vrij and Bull (2002) conducted the first real life study to examine police officers skills when they detect lies and truths that are told in real life situations. There were two limitations (suspect and police officers spoke different languages; they were of different nationalities). Mann, Vrij and Bull (2004) re-did the experiment and overcame the limitations in previous study. They exposed British police officers to fragments of videotaped real life police interviews with English-speaking suspects and asked them to detect truths and lies told by these suspects during their interviews. The result showed the accuracy rates for lies (66.16%) and truth (63.61%). The accuracy rates were higher than those found in laboratorial researches, and it also showed that accuracy was significantly positively correlated with perceived interview experience and negatively correlated with the use of stereotypical cues, e.g. gaze aversion. However, the deception real life studies that have been published are often of poor quality, most of the researchers were not able to obtain video footage, establish the ground truth satisfactorily, and fail to select comparable truth (Depaulo Friedman, 1998; Vrij, Mann, Bull, 2006). Some researchers have raised the stakes in laboratory experiment by offering money when they get away with their lies or telling them that being a good liar is an important indicator of success in a future career (Vrij, 1995; Ekman Friesen, 1974). However, the most impressive experiment with even higher stakes is conducted by Frank and Ekman (1997). Participants were given the opportunity to steal US $50. If they could convince the interviewer that they had not taken the money, they could keep all of it. If they fail to convince the interviewer and being judged as lying, they had to give the US $50 back and also lost their US 10$ participation fee, and some participants faced an additional punishment, they were told that they could have to sit on a cold metal chair inside a cramped, darkened room ominously labelled XXX, where they would have to endure anything from 10 to 40 randomly sequenced 110-decibel starting blasts of white noise over the course of one hour. The results showed that ability to detect high stake lies generalizes across high-stake situations and is most likely to produce emotional cues. However, a study like this raises ethical issues, and the punishments are never realistic. Therefore, it may not be possible to exam high-stakes lies in laboratory experiments. Reasons for the weak relationship between nonverbal cues and deception The theoretical perspective, outlined above, already predicted that research would reveal only a few relatively reliable nonverbal behaviour indicators of deception (DePaulo, Stone, Lassiter, 1985; Ekman, 1992; Vrij, 2000). Many explanations have been emerged for this limited accuracy, and several of these reasons will be discussed. One explanation for not finding infallible cues is that the scoring systems used to measure them are not detailed enough. Research on detecting accuracy showed that many nonverbal behaviours such as gaze aversion, fidgeting, and speech pause are commonly related to deception, but they are not valid cues (Vrij Semin, 1996). For example, frequency and duration of pauses combine were not related to deception. But it appeared liars pause longer but no more often than truth tellers when examining them separately. Also, Smith and Clark (1993) found that ums indicates higher cognitive load than uhs. Therefore examining them separately may be indicative of lying. But research (Davis, Markus et al, 2005) indicates that ums and uhs are associated with truthful answers rather than false ones. The distinction between cues accepted as invalid and cues validated through research is important. Ekman, Friesen and OSullivan (1988) found that liars make more false smiles than truth tellers, and truth tellers make more felt smiles. If the distinction between false and felt smiles is not made, the results would have shown that truth tellers smile as frequently as liars. Some researchers also failed to notice some specific movements liars make. Ekman and Friesen (1969, 1972) made a distinction between three hand movement categories: emblems (gestures with meaning, such as thumb up), illustrators, and self-adaptors. It has been investigated In Depaulos meta-analysis, and showed that emblems were not a diagnostic cue to deceit (Depaulo, Lindsay et al, 2003). However, Researcher may also failed to notice some others cues that are subtle and hard to detect by untrained observers (Davis, Markus et al, 2006). For example, micro-expressions of emotions are present only for a short period time, within 1/25 of a second. The second explanation could be that different people show different nonverbal cues to deceit. The nonverbal cues to deception people display may be influenced by their personality. The empirical evidences show that extraverts display different and few clues to deception than introverts (Riggio Friedman, 1983; Siegman Reynolds, 1983). It might be reasoned that introverts feel more uncomfortable in social interactions than extraverts. For people high in Machiavellianism, lying is a normal and acceptable way of achieving their goals, and they typically feel less guilt then others while lying, and they also dont find lying too cognitively complicated (Kashy Depaulo, 1996). It was also found that Machiavellians are more likely to engage in strategic self-presentation to influence others. Exline, Thibsuy et al, (1970) found people high in Machiavellianism kept more eye contact when lying than those in low Machiavellianism. People who find themselves good at acting also find lying easier (Gozna et al, 2001), and less intelligent people find it harder to lie (Ekman Frank, 1993; Vrij Mann, 2001). According to Buller and Burgoons Interpersonal Deception Theory, people who are high in Public Self-Conscious, e.g. politicians, try particularly hard to control their behaviour to make a good impression, such as exhibiting less eye contact or avoiding speech pause (Baumeister, 1984; Gallaher; 1992), but the findings couldnt be replicated in a deception experiment (Vrij, Edward, Bull, 2001). However, the nonverbal cues to deception can also be affected by ethnic origins and gender differences. For ethic origins or culture, as already discussed, people of different ethnicities hold different beliefs about cues to deception. Research (Sitton Griffin, 1981; Vrij Winkel, 1991) compared cues to deception in participants of different ethnic group, and no differences between ethnic groups were found. The difference in behaviour displayed by people from different ethnic origins may be the reason to lead to errors in lie detection, e.g. looking conversation partners in the eye. However, most of deception studies have been carried out in Western countries, and may lack cross-culture. Researchers rarely report gender differences in their detection experiment, because gender differences between truth tellers and liars are unlikely to occur, and there are no theoretical reasons why differences may occur in many situations (Hall, 2006). Although researches show no diagnostic cue to deception, a pattern emerges when the combination of cues is taken into account. Frank and Ekman (1997) found up to 80% of truths and lies could be detected when a trained observers paid attention to micro-expression, but 86% of truths and lies could be detected on the basis of a combination of micro-expression and the tone of voices (Ekman OSullivan, 1991). Its also supported by Vrij, Edward et al. (2002), found that accuracy rate 70.6% (truths) and 84.6% (lies) at detecting deceit when combines four nonverbal cues (illustrators, hesitations, latency period, and hand/finger movements). Other studies (Davis, Markus et al. 2005; Vrij, Akehurst et al, 2004) also showed high accuracy rates, which is the 71% to 78% range when researchers investigated a combination of behavioural cues. However, researchers suggest that more accuracy lie detection can be made if a combination cues is examined rather than each of cues individually. Summary and Conclusion This review focused on three major issues: (1) theoretical cues that associated with deception; (2) accuracy of lie detection based on nonverbal cues ;( 3) reasons for weak relationship and low accuracy between nonverbal behaviors and deception. The theoretical perspectives discussed above make clear that the relationship between nonverbal behavior and deception is complicated. In an extension of leakage hypothesis, outlined above (Ekman Friesen, 1969), three theoretical perspectives (the emotional, cognitive load and attempted control approach) are believed that can influence a liars nonverbal behaviors (Zuckerman, Depaulo Rosenthal, 1981). Deceivers may experience specific affects (e.g. guilt), they may be engaging in a more complicated processing, and they may also try to control their nonverbal displays. Depaulo, Lindsay et al.s (2003) meta-analysis of cues to deception provided general support for the theoretical perspectives discussed previously that cues associated with those three states may be most likely the indicators of deception. None of these approaches claim that the presence of these signs necessarily indicates deception. There are no theoretical perspectives that predict the diagnostic nonverbal cues that may only occur when people lie. Research show that human ability to detect deception simply by observing the senders behavior is poor, by showing accuracy rate vary from 45% to 60%. The professional lie detectors (e.g. police officers) also seem to perform poorly, none of the experiments showed accuracy rate higher than 75%. It has been argued that observers in experiments lack of skill and have false beliefs about cues to deception. Research has shown that observers improve their skills in detecting deceit if they received some information about relationship between nonverbal behavior and deception. Moreover, there are a number of methodological concerns. Most of the experiments are laboratory studies. Participants do not choose to lie but instructed to do by experimenter, and the stakes are never really high, but the deception filed studies also show the problem with video footage, ground truth, and comparable truths. Research showed that examining a combination of cues provided a high hit rate in accurately detecting whether someone was lying or telling the truth. Many explanations for few nonverbal cues to deception, most of the cues are invalid. It may be the result of inadequate scoring systems. It will be easier to find the agnostic cues to deception if observers examine nonverbal response in more detail. It may further make a difference if the frequency of occurrence or the duration of each deliberate behavior can be measured. For example, the onset time, offset time of micro-expression. Furthermore, group differences should also be taken into account, e.g. Machiavellianism, self-monitoring. The gender differences are also necessary to distinguish, but there is no theoretical evidence to support any of the hypotheses (Hall, 1980). More valuable information can be found by using a cluster of nonverbal cues, it can also explain why behaviors such as tension, ambivalence, pupil dilation, and lip pressing are emerged as cues to deceit. The situational factors may also affect to draw the conclusion, such as high or low stakes, motivation of li ars. Therefore, observers need to consider the individual differences and circumstances by examining their changes in behavior under similar situation. The scope of review is limited to adults, the effectiveness of deceiving may be markedly different in children. For future research on the cues to deception, more filed studies should be examined in order to have high stakes, and should also focus on the way that a person is interviewed in the real life in terms of the Interpersonal Deception Theory. A number of questions also needed to be addressed. For example, which behaviors should be clustered? Can the results of a combination of cues generalize across different situations?