Tag: last

Last Night I Dreamed Of Peace

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Last Night I Dreamed Of Peace

This paper analyses Dang Thuy Tram’s Novel, Last Night I Dreamt of Peace. Specifically, the paper explains some of the lessons learnt after reading the novel.

As illustrated in the novel, Last Night I Dreamed of Peace tells the story of the well-famed Vietnam war from the perspective of the enemy instead of the victims. The novel’s author is the main protagonist, as the book presents a diary of the events she experienced during the Vietnam War. Arguably, her character in the book is presented as a passionate patriot to her country and one devoted to her country’s revolutionary resistance (Guthrie 1). For that reason, her novel is characterized by a hatred of the American troops who she considers responsible for the death and suffering of her community. In her own words, Thuy considers the American troops as imperialist killers and bloodthirsty devils, thus illustrating her feelings and attitudes regarding the Vietnam War.

In essence, the novel tells the story tells the story of Thuy’s dream of peace, as well as, her longing for a better future. A close examination of the novel reveals that the most valuable lesson to be learnt from the book is centered on self-sacrifice. Through her own character in the book, Thuy illustrates the importance of self-sacrifice for the achievement of the things that are important to an individual’s life. Her first entry in the diary states, “Operated on one case of appendicitis without adequate anesthesia. I had only a few meager vials of Novocain to give the soldier, but he never groaned once during the entire procedure. He just kept smiling, to encourage me.” (Thuy 1-225). This entry is the first illustration of her self-sacrifice as she uses her profession to save her own people. She is s doctor by profession, and she gave up her personal life and committed to herself to taking care of the sick during the Vietnam war. She continues to take care of her patients even though she longs for companionship with her childhood sweetheart, as well as, her family back home. The importance of self-sacrifice is illustrated in how she strives to care for her people at her own expense. Her place of work is not the most favorable place of work as it is under constant bombing and attacks from the US invaders (Guthrie 1). However, instead of giving up on her people and protecting her life through going into hiding, Thuy continues to work as a doctor, thus illustrating her level of self-sacrifice. Her statement illustrates this: “Somehow at this moment, I yearn deeply for Mom’s caring hand. Even the hand of a dear one or that of an acquaintance would be enough. Come to me, squeeze my hand, know my loneliness, and give me the love, the strength to prevail on the perilous road before me.” (Thuy 1-225).

Readers of the novel are encouraged to practice self-sacrifice, as it is illustrated o be beneficial in the long run. Not only does she save many lives through her self-sacrifice, Thuy also gives her people the hope that everything will be okay. She shares her dream of peace with others, encouraging them that there will be a better tomorrow if they stay loyal and devoted to their course. This book also encourages readers never to give up even in the face of suffering and destitution and instead sacrifice themselves to achieve good during this time. Conclusively, the lesson learnt from reading this book is the importance of self-sacrifice for achieving a common good.

Work Cited

Guthrie, John R. Last Night I Dreamed of Peace by Dang Thuy Tram. 13 August 2007. Web. 13

December 2011. <<http://calitreview.com/248>>

Thuy, Tram Dang. Last night I Dreamed of Peace: The Diary of Dang Thuy Tram. London:

Harmony Books, 2007. Print.

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Behavioural neuroscience has made tremendous strides in the last several decades

Posted on | by Simon KN

The prefrontal cortex is critical for executive functions, including decision-making. Even though the prefrontal cortex is involved in many types of decision-making, it’s important to understand how the brain works when making free-choice decisions. Because making decisions based on one’s own free will is so important and because it’s the basis for all other kinds of decision-making (Koenigs et al., 2008), research on the prefrontal cortex has given us important information about how the brain works in these ways.

Behavioural neuroscience has made tremendous strides in the last several decades

When we’re feeling threatened, the amygdala kicks into high gear, helping us react aggressively. Our natural tendency toward aggression is tempered by the prefrontal cortex. Understanding the origins and dynamics of violence requires familiarity with the brain’s neural circuits. The amygdala is a brain region involved in both motivation and emotion. Indeed, the human brain has two amygdalae, one located in the temporal lobes of each hemisphere (Freberg, 2019). When a person is exposed to stimuli, the body responds by releasing hormones, which might trigger an emotional response and, in turn, a physical one. Experts’ ability to forecast aggressive behavior or impulse control difficulties in preschool-aged children may be improved by an in-depth understanding of human brain structure and function.

Behavioural neuroscience has made tremendous strides in the last several decades. These scientific breakthroughs owe much to technological progress and large data efforts like the human genome project. Positron Emission Tomography (PET) imaging, Functional Magnetic Resonance Imaging (fMRI) imaging, and Electroencephalography (EEG) monitoring are some of the most significant technological advancements in the field of behavioral neuroscience (Freberg, 2019). I believe positron emission tomography (PET) is a very effective imaging tool for studying brain activities in living subjects. It enables the non-invasive measurement of cerebral blood flow, metabolic rate, and receptor binding. Conversely, FMRI may be used to monitor brain function without necessitating invasive surgical procedures or putting brain cells at risk from radiation exposure. Researchers and doctors may use fMRI to determine which parts of the brain are doing more work than others by monitoring blood flow variations, which is made possible by the blood’s magnetic characteristics (Koenigs et al., 2008). Finally, event-related potentials (ERPs) are one of the most traditional approaches to quantitative EEG in cognitive neuroscience. They happen when a single stimulus is shown over and over again, and the brain’s response to that stimulus is averaged over time. Since the start of week 1, my view of behavioral neuroscience has changed as I’ve learned more about how to measure, understand, predict, improve, and control human behavior. This has made it possible for me to help solve a wide range of societal problems.

References

Freberg, L. (2019).  Discovering Behavioral Neuroscience: An Introduction to Biological Psychology (4th Ed.). Boston, MA: Cengage Learning, Inc.

Koenigs, M., Huey, E. D., Calamia, M., Raymont, V., Tranel, D., & Grafman, J. (2008). Distinct regions of prefrontal cortex mediate resistance and vulnerability to depression.  Journal of Neuroscience,  28(47), 12341-12348.

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Prepare a foreign exchange rate graph for the last three years

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Prepare a foreign exchange rate graph for the last three years.

Briefly describe your chosen company, its products or services and the significant countries
that it currently conducts business in.
b) Obtain your chosen company’s latest Annual Report. From that report identify how the
company manages its foreign currency risk / exposure (note: attach relevant extracts from the
Annual Report to your assignment submission).
c) From the list of countries on page 4 of this document, choose one country that you believe may
be appropriate for your chosen company to expand in to (note: the chosen country cannot be
one that your company currently has business dealings with). For the chosen country
undertake a country risk analysis (note: see page 3 for a list of websites that may be useful for
your country risk analysis).
d) Prepare a foreign exchange rate graph for the last three years, showing monthly rates,
between the NZ dollar and the currency of your chosen country. Comment on any significant
trends or fluctuations and if these were to continue in to the future how these may influence
your company’s operations in your chosen country.

Faculty of Creative Industries & Business Department of Accounting and Finance
Bachelor of Business

ACTY 7299 – INTERNATIONAL FINANCE
Assignment – Group
Semester: Semester 2, 2015
Date issued: October, 2015
Due time and date: Submit to your lecturer at the beginning of lecture in week 12 (but on or before Monday 26th October 2015 at 6.00 am)
Delivery: ■ Your assignment should consist of one Word file.
■ You must hand in a paper copy to your lecturer at the beginning of lecture in week 12.
■ You are also required to submit an electronic copy of your assignment via turnitin.com.
■ Failure to do this may result in a zero mark.
Total marks: 50 marks in total for the Assignment – Group
Weighting: 30%
Instructions: ■ Complete this cover sheet and attach it to the front of the hard copy submission.
■ The submission must be your own group work and adhere to APA referencing requirements.
■ Copying or plagiarism may result in disciplinary action.
■ Refer to the detailed requirements for the assessment.
■ We advise that you keep a backup copy of this assignment.
Student Names, ID Numbers, Signatures and Date: Name ID No. Signature

Date:

Submission Instructions
Paper Copy
• Complete the assignment coversheet, sign it and attach it to the front of your assignment.
• Staple once in the top left corner. Do not put your assignment in a plastic folder, envelope, plastic bag, etc. A pile of these becomes difficult to deal with.
• You must hand in a paper copy to your lecturer at the beginning of lecture in week 12.
Electronic Copy
• Do not submit the cover sheet or this assignment question paper or extracts from the company Annual Report to Turnitin.
• Ensure that your electronic copy is submitted before the due time.
• Failure to do this will result in a zero mark.
• You only need to create one login for turnitin.com. Make sure you don’t forget your password or email to login.
• You can enrol into other Unitec papers using the same login.
• For using turnitin.com, refer to the Student Training guide at http://www.turnitin.com/en us/training/student-training/submitting-a-paper
• The class ID code is: 10317846
• and the password is: ACTY7299IF
General Instructions
• Your assignment should be of a quality that you could show potential employer. It should be neatly and professionally presented.
• Your assignment should consist of one Word file. All graphs and tables should be neatly copied into your Word file.
• You must adhere to APA referencing requirements.
• Be careful of your spelling and grammar. Especially on your graphs, which won’t get spell checked by Word. You should make a habit of ensuring no spelling mistakes in assignments, emails and all your other writing. Bad spelling is a big turn-off to employers.
• Your graphs should be embedded in your Word document. They should not take up the whole page but should be large enough to read (just like any other business report).
• Do not include printouts of the raw data in your assignment.
• It is completely unacceptable to copy and paste sentences, or worse still paragraphs, from the internet into your assignment and not reference them. Even if you have referenced this material, you should get in the habit of rewriting it in your own words.
• The assignment is a group assignment. You should not copy any material from your classmates.
• T urnitin is very good at finding similar scripts and material copied from the internet.
Do you want to do the best that you can do on this assignment and improve your grades? You could:
• Talk it over with your lecturer
• Visit Te Puna Ako or Maia for learning advice and support
• Visit the Centre for Pacific Development and Support
• Contact the USU Advocate for independent advice
• For contact details and more information, go to www.usu.co.nz
Assignment – Group
Objective of this assignment
The objective of the assignment is for the groups to consider some specific aspects that would need to be considered by a New Zealand based listed company seeking to expand globally. This is achieved through the use of information available from the course materials as well as information in the public domain. Key parts of the assignment require demonstration of analysis and research skills and communicating this analysis. Some questions are open-ended to allow a variety of aspects to be investigated from the information available. This analysis is also to be supported by academic literature to draw a link between academic studies and the practice of business.
Scenario and Instructions
You are to select a New Zealand listed company that currently exports or conducts business offshore.
Having selected the company you then need to identify the significant countries that the company exports to or conducts business in.
You will then assume the role of a member of the senior management of your chosen company. The company has decided to continue to expand its overseas operations and you have been given the task to undertake some research on a suitable country. The output from your research will ultimately be considered by the Board of Directors of your chosen company.
Required
a) Briefly describe your chosen company, its products or services and the significant countries that it currently conducts business in.
b) Obtain your chosen company’s latest Annual Report. From that report identify how the company manages its foreign currency risk / exposure (note: attach relevant extracts from the Annual Report to your assignment submission).
c) From the list of countries on page 4 of this document, choose one country that you believe may be appropriate for your chosen company to expand in to (note: the chosen country cannot be one that your company currently has business dealings with). For the chosen country undertake a country risk analysis (note: see page 3 for a list of websites that may be useful for your country risk analysis).
d) Prepare a foreign exchange rate graph for the last three years, showing monthly rates, between the NZ dollar and the currency of your chosen country. Comment on any significant trends or fluctuations and if these were to continue in to the future how these may influence your company’s operations in your chosen country.
continued…
e) Identify the various alternatives that your company has for expansion in to your chosen country and provide a justified recommendation for your preferred alternative.
f) Provide an overall recommendation on whether or not your company should expand to your chosen country.
Countries to choose from
You are to choose ONE of the following countries:
India
Mexico
Brazil
Indonesia
Germany
Saudi Arabia
Algeria
Pakistan
Sri Lanka
Norway
Some useful websites for country risk analysis:
World Bank – http://www.worldbank.org/
International Monetary Fund – http://www.imf.org/external/index.htm
Organisation for Economic Co-operation and Development (OECD) – http://www.oecd.org/
Economist Intelligence Unit – http://www.eiu.com/home.aspx
Marking guide:
Company details 5
FX risk / exposure 5
Country risk analysis 15
FX graph and future 5
Expansion alternatives 10
Recommendation 5
Sub-total 45
Presentation 5
Total Marks 50

Marking guide considerations:
Assignment format
• There is no specific format for this assignment.
• The assignment is typed, of a professional appearance, and is well laid out.
• The assignment has been carefully proof-read, is legible and uses clear and concise sentences and paragraphs and avoids or explains jargon.
• The assignment is logically organised and structured well.
• Use of diagrams, tables, charts etc are all appropriate.
• The assignment does not exceed the page limit. Use Arial, Font size 11, with single line spacing.
• Referencing is complete using APA format. Use the following library link http://libguides.unitec.ac.nz/apareferencing
Responses to questions
• The requirements of each question have been met and is original work.
• An understanding of the key issues is illustrated and critical analysis is demonstrated.
• Further insight is added to the assessment by reference to other relevant readings/ articles.
Maximum assignment length is 6 pages of A4 (using Arial font 11) including tables, graphs or diagrams. The 6 pages do not include the reference list or extracts from the Annual Report.

Prepare a foreign exchange rate graph for the last three years

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As an auditor, you are conducting your preliminary analytical procedures based on the background information for DIPL contained in the case. Apply analytical procedures to the financial report information of DIPL for the last three years. Explain how your results influence your planning decisions for the audit for the year ending 30 June 2015 (10 marks).

Posted on | by Simon KN

As an auditor, you are conducting your preliminary analytical procedures based on the background information for DIPL contained in the case. Apply analytical procedures to the financial report information of DIPL for the last three years. Explain how your results influence your planning decisions for the audit for the year ending 30 June 2015 (10 marks)..

This assignment is to be submitted in accordance with assessment policy stated in the Subject Outline and Student Handbook.
• It is the responsibility of the student who is submitting the work, to ensure that the work is in fact her/his own work. Incorporating another’s work or ideas into one’s own work without appropriate acknowledgement is an academic offence. Students should submit all assignments for plagiarism checking on Blackboard before final submission in the subject. For further details, please refer to the Subject Outline and Student Handbook.
• Answer all questions.
• Maximum marks available: 20 marks.
• Due date of submission: Week 6, Friday at 5.00 p.m.
Case Study on Double Ink Printers Ltd (DIPL)
Background Information
You are a senior manager with Stewart and Kathy and you have been approached to undertake the audit of Double Ink Printers Ltd (DIPL). For the year ended 2015, taking over from the small audit firm of Jay and Associates. DIPL print books, magazines and advertising materials for the publishing, educational and advertising industries on a print-on-demand basis. Printing on demand means that publishers can print the exact quantities ordered by retail outlets, rather than estimating in advance how many books are required and often printing too few or too many. The average printing turnaround time for DIPL is two business days for small orders and five to ten business days for large orders. In addition, five years ago, DIPL further expanded its earnings base by having publisher’s titles available as searchable ‘ebooks’ that could be downloaded directly by readers from DIPL’s website.
Purchase and Inventory
DIPL purchases 50% of its inventory requirements of paper, ink and binding materials from Australian sources and 50% from Asian countries. When inventory received at DIPL’s warehouse (whether it is purchased from Australia or Asia), the accounts payable clerk, Bill Jimmy, records the arrival of the inventory and also its value and quantity in the accounts payable system. Inventory is paid for the relevant currency of the country from which it is purchased. Raw materials have been valued at average cost and an allowance for inventory obsolescence has existed in previous years to cover the estimated decline in value from the effects of storage hazards. Work in progress is immaterial due to the quick turn- around time of printing jobs. Any work in progress is assessed at the cost of raw materials and labour and proportion of manufacturing overheads based on normal capacity. At year end, the warehouse is closed from 28 to 30 June for stocktake, so sales must be invoiced in the system by close of business on 27 June. The stock must have been sent to the customer (that is, it must either be on track, ship or plane on its way to the customer, or it must already have arrived at the customer; it must no longer be in DIPL’s warehouse).
‘Print on Demand’ revenue and receivables
Each time a publisher wants to add a book to DIPL’s ‘digital library’ (a server storing all of the publisher’s books in a digital format, ready to print), it emails the book to DIPL in PDF format. The digital library is backed up at the close of business every day, with the backup tapes kept off site. Once the book is stored in the digital library, the publishers can order copies to be printed as required.
When the publishers confirm the order, the accounting system automatically retrieves details of the publisher’s credit record and stops any orders from publishers that have exceeded their credit terms and limits. A printout of the transactions history of the publishers is generated and must be signed by both Helena keng, the head of publishing, and Jane Roger, the head of accounts at DIPL, before the order can continue, after the transaction history has been signed and dated, accounts receivable staff file it.
If there are no credit problems with the order, it is processed and printed by casual staff in the relevant warehouse, who then load the books onto pallets for shipping. When printing is finished, the sales clerk, Brown Pall, prepares an invoice and dispatch docket and forwards them to the accounts receivable department. The accounts receivable clerk Gay Chan, checks the prices and arithmetic accuracy of the invoices and signs the invoice as evidence of her check. Gay records the sales both the accounts receivables subsidiary ledger and the general ledger and books are shipped to the publisher’s nominated destination (or the publisher will arrange pick up at the warehouse if has its own distributors). The client accepts liability for the goods when they are received in accordance with the purchase order, and signs the dispatch docket as proof of delivery.
‘E-book’ Revenue
The proceeds from each e-book sale are paid to the publisher’s net of a 5% commission.
Proceeds are sent to publishers automatically upon download (the commission is withheld by DIPL). Revenue from the commission is recognised when is withheld from payment to the publishers.
DIPL also charge publishers an annual “storage fee” payable 12 months in advance, for keeping the e-book on DIPL’s website. Publishers are invoiced on the date the first download of a title occurs. As new books are downloaded on an ongoing basis, the storage fee is invoiced at different times of the year. Revenue from storage fees has been recognised in the month the fees are invoiced, notwithstanding the fact that the fees are charged 12 months in advance.
In September 2014, DIPL acquired Nuclear Publishing Ltd (NPL). The main rationale behind the lay in the value of the copyright NPL held over a large range of specialised medical textbooks. Although the potential print run for the textbook was not large, each textbook had a high profit margin and had been used in universities across the world for many years. DIPL acquired the business operation of NPL (not the shares), paying net assets (including the right to the copyright). However, in June 2015 an article was published in a medical journal about a new theory that could result in NPL’s medical textbooks becoming obsolete. If the new theory is valid, the textbooks are unlikely to be reprinted or used as textbooks at universities in the future, effectively making them unviable as e-books.
Cash Receipts
Some Payments from accounts receivables are received by cheque through the mail, and the cashier, Judy Bones, record these in an inwards remittance register when the mail is opened. She then banks the cheques and forwards the payment advices to Gay Chan for posting ton the accounts receivable ledger. Most payments, however, are received by electronic funds transfer (EFT). Each day, Judy downloaded the previous day’s receipts from online banking and provides a copy to Gary for posting. Judy then reconciles the total of the batch postings to accounts receivable to the amount banked for the day. The assistant accountant, Boby Roger, prepares a bank reconciliation at the end of each month.
Fixed Assets
Since DIPL’s incorporation, depreciation on assets has been calculated using the straight-line method to allocate their cost over their estimated useful lives, as follows:
• Printing presses up to 20 years
• Other production equipment up to 15 years • Other equipment up to 10 years
Finance
During 2015, DIPL has entered into a 7.5 million loan from BDO Finance Ltd (BDO Finance). The loan has debt covenant’s requiring DIPL to maintain a current ratio of at least 1.5 and a debt to equity ratio of less than 1. Failure to maintain these key financial ratios under the specified benchmarks would result in BDO Finance having the right to recall the loan.
Appointment of New CEO and internal Audit
William Jackson was appointed the new chief executive officer (CEO) of DIPL in January 2015. William has extensive experience in the printing business. The previous CEO, Rebecca Styles, who is now semi- retired, will remain on the board as a non-executive director. A component of William’s remuneration package is a performance bonus based DIPL achieving an annual growth of 10% in total revenue and 10% in net profit after tax. Based on William’s recommendation, the board also established a new internal audit department headed up by Cody Baines, an ex-audit manager with a Big Four audit firm and two other recently qualified chartered accountants. Cody reports directly to the board.
New IT System
During 2015, DIPL decided to invest in a new IT system that would fully computerised and integrate all the current accounting processes across the organisation, including integration into the general ledger system.
Under extreme pressure from the board, the IT department at DIPL managed to get the new accounting system installed in June, although IT manager, Andy Rogers, complained several times about how the installation was handled. Andy claimed that excess pressure had been placed on staff to get the system installed and that there was simply not enough staff to do the proper reconciliation’s and testing before the new system went live prior to year-end.
Andy preliminary testing showed that some transactions conducted around year-end were not being allocated to the correct period. The problem appeared to be the interface between the new accounting system and one of the existing software systems. A software ‘patch’ had to be written to fix the problem.
Board year-end reporting discussions
As a board meeting held in June 2015, issues relating to the forthcoming year end were discussed. William stated that he believed that the valuation of raw materials inventories at average cost was no longer appropriate as the current cost of paper was substantially above the average cost. Further, he argued that the allowance for obsolescence of inventory to cover the estimated decline in value from the effects of storage hazards was necessary, as such a loss was unlikely. William also stated that based on his experience in the printing industry he believed that DIPL’s printing presses had a potential maximum life of 30 years, although he noted that another leading entity in the printing industry adopted the policy of depreciating its printing presses over a 20-year period on a straight-line basis, similar to what DIPL had done in the past. After much discussion, the board resolved that the allowance for obsolescence of inventory be written back and that raw materials be valued based on a firstin, first-out (FIFO) basis. In addition, following a review of the e-book facilities by internal audit, Cody recommended that in a report to the board that DIPL change the method it used to account for its revenue from e-book publication to ensure compliance with the applicable accounting standard. The board agreed that the revenue from e-book would be recognised in accordance with the stage of completion of each transaction (i.e. percentage of completion method).
Statement of Financial Position
Note 2013 2014 2015
(Unadjusted)
Current Assets
Cash 647250 517788 347120
Accounts Receivables 1 2482500 4320000 5073309
Inventories 2 2256188 2671362 4180500
Total 5385938 7509150 9600929
Non-Current Assets
Property, Plant and
Equipment 3 7544062 8394750 15572062
Intangible Assets ——- ——- 975000
7544062 8394750 16547062
Total Assets 12930000 15903900 26147991
Current Liabilities
Accounts Payable 1950000 3035250 3525000
Deferred revenue —- —- 697500
Interest-bearing liabilities 937500 862500 787500
Provisions 810000 1125000 1267500
Accruals 82500 97500 120000
Total 3780000 5120250 6397500
Non-current Liabilities
Interest-bearing liabilities —- —- 7500000
Total Liabilities 3780000 5120250 13897500
Net Assets 9150000 10783650 12250491
Equity
Shareholders Fund 2250000 2250000 2250000
Retained Profits 6900000 8533650 10000491
Total Equity 9150000 10783650 12250491
Income Statement
2013 2014 2015
Revenues
Revenue from Operations 34212000 37699500 43459500
Cost of Sales 28207500 31620000 36855000
Gross Profit 6004500 6079500 6604500
Allowance for inventory obsolescence written back ——- ——- 155588
Commission Income 108000 123000 130500
E-book storage fees 667500 1027500 1417500
Income from operating activities 6780000 7230000 8308088
Expenses
Advertising 83725 115923 125778
Audit Fees 112500 127500 135000
Bad Debt 150000 195000 210000
Depreciation 249375 274312 472688
Discounts allowed 195000 285000 335500
Legal Fees 74000 111500 137000
Foreign Exchange loss 38500 49750 —-
Rates 98500 106000 113500
Repairs and maintenance 224000 276500 306500
Salaries 1965000 2190000 2445000
Telecommunication costs 134750 141478 159785
Total expenses 3325350 3872963 4440751
Net income before interest and tax 3454650 3357037 3867337
Interest expense 84379 83663 808038
Profit before tax 3370271 3273374 3059299
Income tax 1011081 982012 87116
Profit after tax 2359190 2291362 2972183
Notes to the Financial Report
2013 2014 2015
(Unadjusted)
Account Receivable 2647500 453000 5313309
1 Allowance for doubtful debts -165000 -210000 -240000
2482500 243000 5073309
Inventory 2362500 2797238 4180500
2 Allowance for obsolescence -106312 -125876 ——
2256188 2671362 4180500
3 Property, Plant & Equipment
Land 2775000 3375000 3375000
Plant and Equipment 5250000 5775000 13425000
Accumulated Depreciation -480938 -755250 -1227938
7544062 8394750 15572062
Required:
Question 1: As an auditor, you are conducting your preliminary analytical procedures based on the background information for DIPL contained in the case. Apply analytical procedures to the financial report information of DIPL for the last three years. Explain how your results influence your planning decisions for the audit for the year ending 30 June 2015 (10 marks).
Question 2: You are conducting your risk assessment of DIPL, as part of the planning for your audit for the year ended 30 June. Identify two inherent risk factors that arise from the nature of DIPL’s business operations. Explain why it is a risk and how it may affect the risk of material misstatement in the financial report (5 marks).
Question 3: As part of your audit of DIPL for the year ended 30 June 2015, you are considering the risk that fraud may have occurred (a) Based on the background information for DIPL contained in the case, identify and explain two key fraud risk factors relating to misstatements arising from fraudulent financial reporting to which DIPL may be susceptible. (b) Explain how the risk factors identified in (a) above would affect the conduct of the (a) audit. (5 marks).

As an auditor, you are conducting your preliminary analytical procedures based on the background information for DIPL contained in the case. Apply analytical procedures to the financial report information of DIPL for the last three years. Explain how your results influence your planning decisions for the audit for the year ending 30 June 2015 (10 marks).

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Last week help

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Last week help.

  

Assignment 1 Due Thursday Aug 1 by Noon CST (2 Peer Reviews Due by Saturday Midnight)

· Identify one mathematical or scientific Gestalt antecedent individual, Gestalt psychologist, psychoanalyst, individual psychologist, or analytical psychologist from this unit’s assigned readings. 

· Analyze and summarize the individual’s major contributions to scientific or psychological thought.

· Explain how the individual’s ideas adhere to gestalt, topographical psychology, social psychology, cross-cultural psychology, psychoanalytical, individual psychology, or analytic psychology principles 

Assignment 2 Due Thursday Aug 1 by 4PM CST. (2 Peer Reviews Due by Saturday Midnight)

Each student will locate and read a peer-reviewed journal article found in the Online Library and published within the past five years that relates to the main points found in this unit’s assigned chapters.  
 

Each student will summarize the article and provide the URL link to where it is located; identify any relationship between the research article and the main points of the assigned chapters; and discuss how it relates to any main point(s) in this unit’s assigned chapters. Article abstracts are not sufficient for analysis of relationships between the article and the assigned readings historical ideas main points. You must read the entire article to come to your conclusions. 

Assignment 3 Due Aug 3 Midnight CST

Short Essay

As we have moved throughout this course, I have repeatedly emphasized the fact that psychology’s past led to its present and can be seen all around us. On a daily basis, we are bombarded with the real-life application of psychology’s philosophies and principles. For the bonus activity, you have the opportunity to earn 10 points by completing two of the following activities:

1. Write a short essay on how psychology’s philosophical past influences you today.

2. Write a short essay on how psychology’s philosophical past influences society today.

Essay Rubric

These essays are worth up to 5 bonus points each, which will be assigned based on the degree to which the essays fulfill the following requirements:

1. The essay responds directly and intelligently to the prompt.

2. The essay refers specifically and accurately to assigned texts.

At the discretion of the instructor, points will be taken off any response that does not fulfill these goals.

Last week help

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Last week we discussed the importance of ongoing communication with kids especially when it comes to sex and relationships). By the time kids reach the late adolescence stage their relationships are more complex as are the issues they face. Based on the

Posted on | by Simon KN

Last week we discussed the importance of ongoing communication with kids especially when it comes to sex and relationships). By the time kids reach the late adolescence stage their relationships are more complex as are the issues they face. Based on the.

Last week we discussed the importance of ongoing communication with kids (especially when it comes to sex and relationships). By the time kids reach the late adolescence stage their relationships are more complex, as are the issues they face. Based on the reading and your personal experiences, what do you think will be the most challenging part of parenting a child in this stage of development? Why? How, as a parent, can you provide support and guidance while remaining in the role of a parent?Now we will transition into the stage of adulthood. In your own words, tell us what it means to be an adult? With the economy the way it is many adults are moving back home to live with their parents. Many adult children are taking care of their aging parents. What are some of the challenges that arise (in either scenario) and suggestions for dealing with them?

300 words with 2 citation

Last week we discussed the importance of ongoing communication with kids especially when it comes to sex and relationships). By the time kids reach the late adolescence stage their relationships are more complex as are the issues they face. Based on the

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last minute can anyone do?

Posted on | by Simon KN

last minute can anyone do?.

You are an employee of the Jury Consultation Corporation. Imagine it is 1976, and Patricia Hearst has just been charged with armed robbery. You have been hired by the defense to assist in developing a strategy to help to acquit her.

Find answers to the following questions:Research the 1976 trial of Patricia Hearst and briefly summarize the case against her.What characteristics does Patricia Hearst possess that could possibly sway a jury in her favor? As a result, what characteristics should her defense attorney look for when selecting a jury?What characteristics does Patricia Hearst possess that could sway a jury against her? As a result, what characteristics should the prosecuting attorney look for when selecting a jury?What type of psychological expert should the defense hire? In other words, what area of psychology should the expert specialize in? Be specific and support your answer.

Prepare a PowerPoint presentation, to the client’s attorney explaining your answers to the above questions. Make sure that your report is something that an attorney could use to assist them in developing and trying a case.

Use headings, the bold style, and bulleted lists to effectively communicate your findings. You should include detailed speaker notes to assist in your presentation. Please make sure to have at least 10 slides for review. All citations in the report should be in APA 6th edition format

last minute can anyone do?

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In a period spanning the last three generations there has been a significant trend in the course of the degenerative diseases. This is also noticeable in these areas of longevity and exceptional

Posted on | by Simon KN

In a period spanning the last three generations there has been a significant trend in the course of the degenerative diseases. This is also noticeable in these areas of longevity and exceptional.

Here is a copy of response from chair to last iteration, with last effort below the chair comments. I want the entire prospectus rewritten professionally, and halfway acceptable:Date : Tue, Oct 23, 2012 08:26 PM CDT
From : Michael Schwab <Michael.Schwab@waldenu.edu>
To : Herbert Jamieson <herbert.jamieson@waldenu.edu>
Hi Herbert:

I have reviewed your latest draft of the prospectus and appreciate the work
you have done to improve the line of logic. However, it’s clear to me that you
need more help with your writing, especially in constructing your argument
around these various concepts – regions of longevity, health of centenarians,
reasons for longevity and the role of diet. Clarity here is essential in
establishing the nature of the problem and the gap in the literature.

We have four options here, and I’d like you to consider them all.

First, please ask for an appointment with a Walden librarian, and get some
coaching on using databases to research a topic.

Second, go the Writing Center and ask for help with the logic in your
prospectus, starting with the first two paragraphs of your latest draft.

Third, consider hiring a writing tutor. There are some excellent ones
connected to the Writing Center, and they could save you a lot of trouble.

Lastly, I strongly encourage you to attend a Dissertation Intensive, where you
can receive extended in-depth help with all aspects of writing a dissertation.

I want to see you succeed, and believe that these additional aides could help
you do that.

MS

Michael Schwab, Dr. P.H.
Core Faculty
School of Health Sciences
Walden University

REWRITE FROM SCRATCH. Put approval button on the next attempt. You guys are becoming less professional!This is totally unacceptable!
Prospectus October 23
New Prospectus, October 22, 2012
Problem
This study will seek to interview existent centenarians in an effort to find out the secret behind their long lives. Interviewing of these centenarians will primarily be in the areas that have the reputation of people with low disabilities. It is imperative to point out that these are the same areas that have a similar low level of frailty. One factor to this reasoning is the increase in Western diets which are known for their contributions towards chronic ailments. In the recent past, most areas have done away with the indigenous foods and replaced them with these new arrivals. According to some studies, areas with the most centenarians do not have any frailty or disability at all. This has prompted researchers like Thomas Perls to conclude that the reason behind their long lives lies behind the lack of this disability (NIH 2006). The problem lies in that it is almost impossible to determine whether these indigenous foods have anything to do with the centenarians and their exceptional survival since there is little information regarding these diets. In fact, the existent knowledge on these diets is disappearing fast. Therefore, it is still unclear as to whether the traditional dietary patterns have any contribution to the long survival of the centenarians (Robine & Saito 2003).
Background of the problem
In the recent past, Western diets have overwhelmed the traditional diets in most areas that were using the latter. Research indicates that majority if the population that depends on the western diets is much prone to diseases and frailties than those with the traditional diets. This can be generalized to represent the wholesome health of these individuals and not just the disabilities. In a period spanning the last three generations, there has been a significant trend in the course of the degenerative diseases. This is also noticeable in these areas of longevity and exceptional
survival. The effects of this transition have been profound with more cases of infant mortality and cardiovascular diseases (Arakawa et al 2005). This has also seen an increase in the reported cases of cancer screening, diabetes and HIV/AIDS (DeMeester et al 2010). These areas with the nutrition transition also have the presence of other risk factors that could easily shorten the exceptional survival. These include lack of exercise and increased smoking that leads to obesity. Therefore, it is a combination of the Western diets, smoking and a negative perception towards exercise that leads to an increase in the degenerative diseases and thus shorter lives.
The effect of food on health is clearly evident in the types of risks that people face in their lives. Majority of the western diets are well known for their chemicals and cholesterol that could lead to high risks of acquiring some diseases. A characteristic amongst centenarians is that they do not have cases of heart diseases and diabetes. It is also clear that these centenarians do not have cases of obesity (DeMeester et al 2010). The region famed for majority of the centenarians is in the Asian continent, specifically in Japan (Freeman et al 2010). However, subsequent research on the area showed that there could have been flaws in this earlier assumption. As much as nutrition is a factor that can be attributed to this long existence, most centenarians do not attribute their long lives to it. In fact, most centenarians are of the belief that positive attitudes and close links to families could be their secret to long survival and not necessarily the nutrition and genetics link (Freeman et al 2010).

Centenarians experience long lives and exceptional health characteristics by the essence of their nutrition (Zeng, 2010). By definition, Centenarian refers to an individual who lives up to or above one hundred years of age. This study seeks to address the problem of premature mortality because of degenerative disease with reference to the Centenarians. The study also seeks to address the explanation of healthy Centenarians, which have been elusive, and mystery to the research literature (Luczywek et al, 2007).
Research studies have highlighted that issue of exceptional health and longevity has undergone gradual transformation nutritionally (Newnham, 2009). This transformation has been evident in the six areas of exceptional health (infant mortality, cancer screening and management, cardiovascular disease, diabetes, HIV infections/AIDS, and immunizations) to a more westernized diet (Richmond et al, 2011). The infant mortality is the expression of the statistical rate of infant deaths in the first year of birth in relation to the 1000 live births in a given area. Diabetes is the presence of excess or high level of sugar in the blood system. Cancer screening and management is the attempt to detect cancer and apply appropriate measures in dealing with the problem. Cardiovascular disease is an infection that affects the functionality of the heart and the blood system. Immunization refers to the act of preventing the occurrence of an infection through the administration of a vaccine. The main effect of this transformation is evident in the development of clinical biomarkers of degenerative disease. Over 2-3 generations, there has been a shift in diet and rising degenerative disease in these areas. This is because of adoption of nutritional system of the short-lived counterparts and practice of other common activities such as minimal exercising and smoking (Cress et al, 2010).
Problem Statement
The problem statement is to establish the existence of Centenarians in the six areas (Sardinia, Okinawa, Japan, Guanacaste Peninsula, Costa Rica, Bima Yao, and Nicoya, Costa Rica). This would be in relation to the type of diet they feed on hence the prolonged existence.
Purpose Statement
The purpose statement is to offer accurate answers to the research questions and research problems derived from the study.
Significance of the Study
Achieving the purpose of the study is significant to nutrition, gerontology, and public health fields, as it would answer purposely why public health has deteriorated with the nutritional transformation to a westernized diet across the globe. It would not perform this purpose, but it might aid our understanding of what centenarians have consumed in their lives, and to what degree that diet was a result of their prolonged existence (Yagi et al, 2012).
Qualitative Research design
The study will apply the administration of questionnaires and interview activities to a sample of Centenarians. The research will seek to unveil what the Centenarians consume, dietary history, and the contribution of the dietary on longevity and exceptional health. The research design will also focus on the absence of degenerative diseases and presence of improved public health (Willcox et al, 2010).
Population
The study would focus on prominent areas that portray enormous numbers of Centenarians. These areas include the island called Sardinia, Okinawa, Japan, and the Guanacaste Peninsula Costa Rica concentrated in the area around Nicoya, Costa Rica.
Research Questions
The study would seek to answer the following question. What diet do centenarians eat? In order to effective answer the question, the study would adopt the use of the sub-questions below.
1. To what do centenarians in Costa Rica attribute their long life?
2. What do these centenarians eat now?
3. What kinds of seasonal fluctuations in diet were there over the decades?
4. What were the agricultural patterns in which their diet was embedded?
5. What social changes have caused a change in diet over the last fifty years?
6. Which foods do you they consider healthiest?
7. What specific traditional diets lead to the greatest longevity?
8. Do the centenarians consume processed food at any point of their lives? If yes, indicate why?
9. What is the proportion of fruits, vegetables and ethno-botanicals in the diet of centenarians?
10. What is the appropriate food composition of a diet according to the centenarian?
Theory
The study would adopt the need of the conceptual framework with the ability to view explanation of the findings. This is the act of applying theoretical lens to offer extensive view of the study in an objective way. The conceptual framework would aid the essence of communicating the results of the study to the viewers or other researchers. Conceptual framework is also crucial in illustration why research is executed in the form of choice. In this study, the conceptual framework would offer accurate explanation of the methodologies and research questions towards the achievement of results.
Assumptions and Limitations
The assumptions of the study indicate that centenarians are exceptionally healthy and live long because of that diet, lifestyle, social networks, local environmental factors, and genetic predispositions (McDonald et al, 2009). The study will assume that the overriding factor in relation to the exceptional health and long lives by the Centenarians is the diet. The health of human beings is determined by what is consumed. This offers ideal assumption towards execution of the study. Local environment also plays a critical role in the exceptionally healthy Centenarians. The level of adaptability to the environment is vital to the health of an individual hence the assumption by the study (Michels et al, 2003).
Limitations may include other factors causing exceptional longevity that may not include nutrient consumption patterns. Such factors might include evasion of smoking habits, execution of daily physical exercises, and genetic properties. The study will note examine these features effectively thus minimization of the ability of the experiment to generalize the findings. The other limitation in relation to this research is the size of the population. Future Centenarians would voluntarily engage in the study thus minimization of the sample size.
Expected Findings
Some of the indigenous fruits and vegetables do not exist in the western diet. High utilization of fiber particularly from cereals results into a noteworthy mortality decrease in individuals. Fiber in beans, fruits, nuts, whole grains and vegetables lessens LDL cholesterol levels, guarantees optimal glucose levels in the blood system and eases bowel movements (Chung et al, 2010). Consumption of large amounts of vegetables and fruits leads to fulfillment, and one benefits from the fiber. Equally, processed food and fried junk food predisposes one to obesity. Obesity surpasses smoking in accelerating the aging process.
The fruit and vegetables are nutrient dense and low caloric always associated by a caloric limitation diet. The foods are low in the constitution of glycerin. Hydration has the capacity to consist of water that is heavy in calcium hydroxide and/or other minerals. The area in Guanacaste Peninsula in Costa Rica has extremely high calcium hydroxide content in a region where many centenarians live, because of the local limestone. However, an exceptionally healthy area in northern Sardinia possesses a granite base, without limestone. This environmental factor cannot be explained. The individuals experiencing exceptional longevity records high percentage rates to exist within these areas (Popkin, 2003).

References
Arakawa, M., Miyake, Y., & Taira, K. (2005). Hypertension and stroke in centenarians,
Okinawa, Japan. Cerebrovascular Diseases (Basel, Switzerland), 20(4), 233-238.
Chung Shil, K., Mee Sook, L., Se In, O., & Sang Chul, P. (2010). Discovery of Novel Sources of Vitamin B12 in Traditional Korean Foods from Nutritional Surveys of Centenarians. Current Gerontology & Geratrics Research, 1-11. doi:10.1155/2010/374897
Cress, M., Gondo, Y., Davey, A., Anderson, S., Seock-Ho, K., & Poon, L. W. (2010). Assessing Physical Performance in Centenarians: Norms and an Extended Scale from the Georgia Centenarian Study. Current Gerontology & Geratrics Research, 1-6. doi:10.1155/2010/310610
DeMeester, F., Zibadi, S., & Watson, R. R. (2010). Modern dietary fat intakes in disease promotion. Totowa, N.J: Humana.
Freeman, S., Kurosawa, H., Ebihara, S., & Kohzuki, M. (2010). Understanding the oldest old in northern Japan: An overview of the functional ability and characteristics of centenarians. Geriatrics & Gerontology International, 10(1), 78-84. doi:10.1111/j.1447-0594.2009.00550.x
Hillman, J. (1997). Clinical psychologists’ judgments of older adult patients with character pathology; Implications for practice [Abstract]. the international Journal of aging human development, 28(2), 179-183.
Iannitti, T., & Palmieri, B. (2011). Inflammation and Genetics: An Insight in the Centenarian Model. Human Biology, 83(4), 531-559.
Luczywek, E. E., Gabryelewicz, T. T., Barczak, A. A., Religa, D. D., Pfeffer, A. A., Styczynska, M. M., & … Barcikowska, M. M. (2007). Neurocognition of centenarians: neuropsychological study of élite centenarians. International Journal Of Geriatric Psychiatry, 22(10), 1004-1008. doi:10.1002/gps.1780
MacDonald, M., Martin, P., Margrett, J., & Poon, L. (2009). Correspondence of perceptions about centenarians’ mental health. Aging & Mental Health, 13(6), 827-837. doi:10.1080/13607860902918249
Merriam-Webster online dictionary. (2012). Merriam-Webster Unabridged Dictionary.Springfield Massachusetts: Merriam-Webster, Incorporated.
Michels, K. B. (2003). Nutritional epidemiology – past, present, future. international Journal of Epidemiology, 32(4), 486 – 488.
National Institute of Health. (2006, October). Secrets to a Longer, Healthier Life. Retrieved from http://newsinhealth.nih.gov/pdf/NIHNIH%20October2006.pdf
Newnham, d. (2009). Outside ln. Nursing Standard, 23(33), 24-25.
Pinquart, M. (2003). Differences in caregivers and non-caregivers in psychological health of physical health: a meta-analysis. Psychology and Aging, 18, 250 – 267.
Popkin, B. M. (2003). Patterns and trends in food portion sizes, 1977 – 1998. JAMA, 289(4), 450– 453.
Shimonaka, Y. (1996). Personality, longevity, and successful aging among Tokyo Metropolitan
centenarians [Abstract]
Richmond, R. L., Law, J., & Kay-Lambkin, F. (2011). Physical, Mental, and Cognitive Function in a Convenience Sample of Centenarians in Australia. Journal Of The American Geriatrics Society, 59(6), 1080-1086. doi:10.1111/j.1532-5415.2011.03404.x
Robine, J., & Saito, Y. (2003). Survival Beyond Age 100: The Case of Japan. Population & Development Review, 29(s1), 208-228.
Roughead, E., Kalisch, L., Ramsay, E., Ryan, P., & Gilbert, A. (2010). Use of health services and medicines amongst Australian war veterans: a comparison of young elderly, near centenarians and centenarians. BMC Geriatrics, 1083.
Tyrovolas, S., Tountas, Y., Polychronopoulos, E., & Panagiotakos, D. B. (2011). The Implications Of Nutrition Services Within The Health Care System On The Quality Of Life And Longevity, In Developed Countries: A Re-Analysis Of 38 Studies. Central European Journal Of Public Health, 19(1), 13-19.
Willcox, D., Willcox, B. J., & Poon, L. W. (2010). Centenarian Studies: Important Contributors to Our Understanding of the Aging Process and Longevity. Current Gerontology & Geratrics Research, 1-6. doi:10.1155/2010/484529
Yagi, T., Kosakai, A., Ito, D., Okada, Y., Akamatsu, W., Nihei, Y., & … Suzuki, N. (2012). Establishment of Induced Pluripotent Stem Cells from Centenarians for Neurodegenerative Disease Research. Plos ONE, 7(7), 1-7. doi:10.1371/journal.pone.0041572
Zeng, Y. (2010). Resilience significantly contributes to exceptional longevity. Current gerontology and geriatrics research

In a period spanning the last three generations there has been a significant trend in the course of the degenerative diseases. This is also noticeable in these areas of longevity and exceptional

Place this order or similar order and get an amazing discount. USE Discount code “GET20” for 20% discount

Order your Paper Now

What social changes have caused a change in diet over the last fifty years?

Posted on | by Simon KN

What social changes have caused a change in diet over the last fifty years?.

Here is a copy of response from chair to last iteration, with last effort below the chair comments. I want the entire prospectus rewritten professionally, and halfway acceptable:Date : Tue, Oct 23, 2012 08:26 PM CDT
From : Michael Schwab <Michael.Schwab@waldenu.edu>
To : Herbert Jamieson <herbert.jamieson@waldenu.edu>
Hi Herbert:

I have reviewed your latest draft of the prospectus and appreciate the work
you have done to improve the line of logic. However, it’s clear to me that you
need more help with your writing, especially in constructing your argument
around these various concepts – regions of longevity, health of centenarians,
reasons for longevity and the role of diet. Clarity here is essential in
establishing the nature of the problem and the gap in the literature.

We have four options here, and I’d like you to consider them all.

First, please ask for an appointment with a Walden librarian, and get some
coaching on using databases to research a topic.

Second, go the Writing Center and ask for help with the logic in your
prospectus, starting with the first two paragraphs of your latest draft.

Third, consider hiring a writing tutor. There are some excellent ones
connected to the Writing Center, and they could save you a lot of trouble.

Lastly, I strongly encourage you to attend a Dissertation Intensive, where you
can receive extended in-depth help with all aspects of writing a dissertation.

I want to see you succeed, and believe that these additional aides could help
you do that.

MS

Michael Schwab, Dr. P.H.
Core Faculty
School of Health Sciences
Walden University

REWRITE FROM SCRATCH. Put approval button on the next attempt. You guys are becoming less professional!This is totally unacceptable!
Prospectus October 23
New Prospectus, October 22, 2012
Problem
This study will seek to interview existent centenarians in an effort to find out the secret behind their long lives. Interviewing of these centenarians will primarily be in the areas that have the reputation of people with low disabilities. It is imperative to point out that these are the same areas that have a similar low level of frailty. One factor to this reasoning is the increase in Western diets which are known for their contributions towards chronic ailments. In the recent past, most areas have done away with the indigenous foods and replaced them with these new arrivals. According to some studies, areas with the most centenarians do not have any frailty or disability at all. This has prompted researchers like Thomas Perls to conclude that the reason behind their long lives lies behind the lack of this disability (NIH 2006). The problem lies in that it is almost impossible to determine whether these indigenous foods have anything to do with the centenarians and their exceptional survival since there is little information regarding these diets. In fact, the existent knowledge on these diets is disappearing fast. Therefore, it is still unclear as to whether the traditional dietary patterns have any contribution to the long survival of the centenarians (Robine & Saito 2003).
Background of the problem
In the recent past, Western diets have overwhelmed the traditional diets in most areas that were using the latter. Research indicates that majority if the population that depends on the western diets is much prone to diseases and frailties than those with the traditional diets. This can be generalized to represent the wholesome health of these individuals and not just the disabilities. In a period spanning the last three generations, there has been a significant trend in the course of the degenerative diseases. This is also noticeable in these areas of longevity and exceptional
survival. The effects of this transition have been profound with more cases of infant mortality and cardiovascular diseases (Arakawa et al 2005). This has also seen an increase in the reported cases of cancer screening, diabetes and HIV/AIDS (DeMeester et al 2010). These areas with the nutrition transition also have the presence of other risk factors that could easily shorten the exceptional survival. These include lack of exercise and increased smoking that leads to obesity. Therefore, it is a combination of the Western diets, smoking and a negative perception towards exercise that leads to an increase in the degenerative diseases and thus shorter lives.
The effect of food on health is clearly evident in the types of risks that people face in their lives. Majority of the western diets are well known for their chemicals and cholesterol that could lead to high risks of acquiring some diseases. A characteristic amongst centenarians is that they do not have cases of heart diseases and diabetes. It is also clear that these centenarians do not have cases of obesity (DeMeester et al 2010). The region famed for majority of the centenarians is in the Asian continent, specifically in Japan (Freeman et al 2010). However, subsequent research on the area showed that there could have been flaws in this earlier assumption. As much as nutrition is a factor that can be attributed to this long existence, most centenarians do not attribute their long lives to it. In fact, most centenarians are of the belief that positive attitudes and close links to families could be their secret to long survival and not necessarily the nutrition and genetics link (Freeman et al 2010).

Centenarians experience long lives and exceptional health characteristics by the essence of their nutrition (Zeng, 2010). By definition, Centenarian refers to an individual who lives up to or above one hundred years of age. This study seeks to address the problem of premature mortality because of degenerative disease with reference to the Centenarians. The study also seeks to address the explanation of healthy Centenarians, which have been elusive, and mystery to the research literature (Luczywek et al, 2007).
Research studies have highlighted that issue of exceptional health and longevity has undergone gradual transformation nutritionally (Newnham, 2009). This transformation has been evident in the six areas of exceptional health (infant mortality, cancer screening and management, cardiovascular disease, diabetes, HIV infections/AIDS, and immunizations) to a more westernized diet (Richmond et al, 2011). The infant mortality is the expression of the statistical rate of infant deaths in the first year of birth in relation to the 1000 live births in a given area. Diabetes is the presence of excess or high level of sugar in the blood system. Cancer screening and management is the attempt to detect cancer and apply appropriate measures in dealing with the problem. Cardiovascular disease is an infection that affects the functionality of the heart and the blood system. Immunization refers to the act of preventing the occurrence of an infection through the administration of a vaccine. The main effect of this transformation is evident in the development of clinical biomarkers of degenerative disease. Over 2-3 generations, there has been a shift in diet and rising degenerative disease in these areas. This is because of adoption of nutritional system of the short-lived counterparts and practice of other common activities such as minimal exercising and smoking (Cress et al, 2010).
Problem Statement
The problem statement is to establish the existence of Centenarians in the six areas (Sardinia, Okinawa, Japan, Guanacaste Peninsula, Costa Rica, Bima Yao, and Nicoya, Costa Rica). This would be in relation to the type of diet they feed on hence the prolonged existence.
Purpose Statement
The purpose statement is to offer accurate answers to the research questions and research problems derived from the study.
Significance of the Study
Achieving the purpose of the study is significant to nutrition, gerontology, and public health fields, as it would answer purposely why public health has deteriorated with the nutritional transformation to a westernized diet across the globe. It would not perform this purpose, but it might aid our understanding of what centenarians have consumed in their lives, and to what degree that diet was a result of their prolonged existence (Yagi et al, 2012).
Qualitative Research design
The study will apply the administration of questionnaires and interview activities to a sample of Centenarians. The research will seek to unveil what the Centenarians consume, dietary history, and the contribution of the dietary on longevity and exceptional health. The research design will also focus on the absence of degenerative diseases and presence of improved public health (Willcox et al, 2010).
Population
The study would focus on prominent areas that portray enormous numbers of Centenarians. These areas include the island called Sardinia, Okinawa, Japan, and the Guanacaste Peninsula Costa Rica concentrated in the area around Nicoya, Costa Rica.
Research Questions
The study would seek to answer the following question. What diet do centenarians eat? In order to effective answer the question, the study would adopt the use of the sub-questions below.
1. To what do centenarians in Costa Rica attribute their long life?
2. What do these centenarians eat now?
3. What kinds of seasonal fluctuations in diet were there over the decades?
4. What were the agricultural patterns in which their diet was embedded?
5. What social changes have caused a change in diet over the last fifty years?
6. Which foods do you they consider healthiest?
7. What specific traditional diets lead to the greatest longevity?
8. Do the centenarians consume processed food at any point of their lives? If yes, indicate why?
9. What is the proportion of fruits, vegetables and ethno-botanicals in the diet of centenarians?
10. What is the appropriate food composition of a diet according to the centenarian?
Theory
The study would adopt the need of the conceptual framework with the ability to view explanation of the findings. This is the act of applying theoretical lens to offer extensive view of the study in an objective way. The conceptual framework would aid the essence of communicating the results of the study to the viewers or other researchers. Conceptual framework is also crucial in illustration why research is executed in the form of choice. In this study, the conceptual framework would offer accurate explanation of the methodologies and research questions towards the achievement of results.
Assumptions and Limitations
The assumptions of the study indicate that centenarians are exceptionally healthy and live long because of that diet, lifestyle, social networks, local environmental factors, and genetic predispositions (McDonald et al, 2009). The study will assume that the overriding factor in relation to the exceptional health and long lives by the Centenarians is the diet. The health of human beings is determined by what is consumed. This offers ideal assumption towards execution of the study. Local environment also plays a critical role in the exceptionally healthy Centenarians. The level of adaptability to the environment is vital to the health of an individual hence the assumption by the study (Michels et al, 2003).
Limitations may include other factors causing exceptional longevity that may not include nutrient consumption patterns. Such factors might include evasion of smoking habits, execution of daily physical exercises, and genetic properties. The study will note examine these features effectively thus minimization of the ability of the experiment to generalize the findings. The other limitation in relation to this research is the size of the population. Future Centenarians would voluntarily engage in the study thus minimization of the sample size.
Expected Findings
Some of the indigenous fruits and vegetables do not exist in the western diet. High utilization of fiber particularly from cereals results into a noteworthy mortality decrease in individuals. Fiber in beans, fruits, nuts, whole grains and vegetables lessens LDL cholesterol levels, guarantees optimal glucose levels in the blood system and eases bowel movements (Chung et al, 2010). Consumption of large amounts of vegetables and fruits leads to fulfillment, and one benefits from the fiber. Equally, processed food and fried junk food predisposes one to obesity. Obesity surpasses smoking in accelerating the aging process.
The fruit and vegetables are nutrient dense and low caloric always associated by a caloric limitation diet. The foods are low in the constitution of glycerin. Hydration has the capacity to consist of water that is heavy in calcium hydroxide and/or other minerals. The area in Guanacaste Peninsula in Costa Rica has extremely high calcium hydroxide content in a region where many centenarians live, because of the local limestone. However, an exceptionally healthy area in northern Sardinia possesses a granite base, without limestone. This environmental factor cannot be explained. The individuals experiencing exceptional longevity records high percentage rates to exist within these areas (Popkin, 2003).

References
Arakawa, M., Miyake, Y., & Taira, K. (2005). Hypertension and stroke in centenarians,
Okinawa, Japan. Cerebrovascular Diseases (Basel, Switzerland), 20(4), 233-238.
Chung Shil, K., Mee Sook, L., Se In, O., & Sang Chul, P. (2010). Discovery of Novel Sources of Vitamin B12 in Traditional Korean Foods from Nutritional Surveys of Centenarians. Current Gerontology & Geratrics Research, 1-11. doi:10.1155/2010/374897
Cress, M., Gondo, Y., Davey, A., Anderson, S., Seock-Ho, K., & Poon, L. W. (2010). Assessing Physical Performance in Centenarians: Norms and an Extended Scale from the Georgia Centenarian Study. Current Gerontology & Geratrics Research, 1-6. doi:10.1155/2010/310610
DeMeester, F., Zibadi, S., & Watson, R. R. (2010). Modern dietary fat intakes in disease promotion. Totowa, N.J: Humana.
Freeman, S., Kurosawa, H., Ebihara, S., & Kohzuki, M. (2010). Understanding the oldest old in northern Japan: An overview of the functional ability and characteristics of centenarians. Geriatrics & Gerontology International, 10(1), 78-84. doi:10.1111/j.1447-0594.2009.00550.x
Hillman, J. (1997). Clinical psychologists’ judgments of older adult patients with character pathology; Implications for practice [Abstract]. the international Journal of aging human development, 28(2), 179-183.
Iannitti, T., & Palmieri, B. (2011). Inflammation and Genetics: An Insight in the Centenarian Model. Human Biology, 83(4), 531-559.
Luczywek, E. E., Gabryelewicz, T. T., Barczak, A. A., Religa, D. D., Pfeffer, A. A., Styczynska, M. M., & … Barcikowska, M. M. (2007). Neurocognition of centenarians: neuropsychological study of élite centenarians. International Journal Of Geriatric Psychiatry, 22(10), 1004-1008. doi:10.1002/gps.1780
MacDonald, M., Martin, P., Margrett, J., & Poon, L. (2009). Correspondence of perceptions about centenarians’ mental health. Aging & Mental Health, 13(6), 827-837. doi:10.1080/13607860902918249
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What social changes have caused a change in diet over the last fifty years?

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Last Chance Securities Essay

Posted on | by Simon KN

Last Chance Securities Essay.

Situation:

The IT director opened the department staff meeting today by saying “I’ve got some good news and some bad news. The good news is that management approved the pay- roll system project this morning. The new system will reduce clerical time and errors, improve morale in the payroll department, and avoid possible fines and penalties for noncompliance. The bad news is that the system must be installed by the end of December in order to meet new federal reporting rules, costs must be within the bud- geted amount, the new system must interact with existing systems, and the vice presi- dent of finance insists on approving the final design.

”

1. Name the constraints and indicate whether each is present, future, internal, external, mandatory, or desirable. The Constraints are:

IT Director (internal), new system (future), Approved payroll system project (present), Cost (future), management (internal), approving the final design (mandatory), reduce clerical time and errors (desirable), improve morale (desirable), payroll department (internal), the budgeted amount (mandatory), avoid possible fines and penalties for noncompliance (desirable), must interact with existing systems (mandatory), vice president (external), good news (internal), bad news (internal)

2. Explain why it is important to define the payroll project’s scope. Explain how to define project scope.

You will define project scope by identifying what initiated the request for a new product or service. It’s useful to quantify objectives–“This service will increase the end user’s efficiency by 15%.” It’s a good idea to characterize difficulties you’ve experienced without the product or service and what will happen if the project is not approved. You must describe what you are creating, how much money you will need, how much time it will take, and how many people you will need. The authorizing body will also want to know the limitations of your project as well as the risks involved. It is important to define the payroll project’s scope, because scope is bound to change, and this is to be expected.

As the detail becomes clearer, more complications creep in. These are not foreseeable at the start and hopefully we build in a contingency for what we cannot see. The scope changes that usually cause problems are those where the perception of what was in and out of scope was different between various parties. The Project Manager assumed there would only be four or five reports, and the business assumed ten to twenty. Nobody felt it was worth talking about because they assumed the other person thought the same way they did.

3. Identify tangible and intangible benefits of the new payroll system. Tangible benefits- avoid possible fines and penalties for Noncompliance, costs must be within the budgeted amount. Intangible benefits- reduce clerical time and errors, improve morale, new federal reporting rules. 4. What topics should be included in a report to management at the end of the preliminary investigation? The topics that should be included in a report to management at the end of the preliminary investigation are:

• The scope
• Present vs. Future
• Internal vs. External
• Mandatory vs. Desirable
• Analysis
• Project usability, cost, benefit, and schedule data.

Last Chance Securities Essay

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