The Wonders of the Great Barrier Reef Essay Example for Free

The Wonders of the Great Barrier Reef Essay Marine life has always been one of the greatest wonders in the world. For the longest time, both marine plants and animals have peacefully inhabited the bottom of the sea, and contributing much to the beauty of the environment. Two of the most interesting reefs in the world are the Great Barrier Reef in Australia, and the Lakshadweep Reef in India. Although these two ecosystems are similar in numerous ways, their way of living and the inhabitants found in each still differ, making them unique and extraordinary from each other. Considered as the largest coral reef in the world, the Great Barrier Reef is composed of an estimated 2,900 corals that also serves as home to numerous plants and animals. The smallest to the largest animals are said to inhabit the said reef, with their existence serving as the distinctive mark of the Great Barrier Reef. One of the famous inhabitants is the Dugong (CRC Reef Research Center, n. d. ). Also known as the Sea Cow, the Dugong is a vegetarian mammal found mostly in the waters of the Indian and the Pacific Oceans, the Red Sea, and Australian sea beds. These endangered mammals are large in size, and are said to swim through the different flora found in the seabed. Before heading for the surface, Dugongs can last a total of six minutes underwater. They are mostly seen in pairs, and are often seen gathering in groups, also known as herds. Similar to humans, Dugongs only carry one calf during pregnancy, which lasts for a year. After birth, young Sea Cows stay with the mother for a year and a half, before embarking on their own. Because of their immense appearance, the Dugong becomes a primary target of illegal fishermen and hunters. The meat, oil, skin, and other parts of the Dugongs body may be sold individually for a huge amount of money. Unfortunately, these factors have contributed much to the increasing number of demand for the said endangered animals (National Geographic, Society, 2009). Aside from animals, a wide variety of plant life also exists in the sea beds of the Great Barrier Reef. Like the plants on land, marine plants play an important role in the existence of marine animals. These plants are normally employed as food for the marine animals, and are also used the main habitat of numerous animals. One of the most abundant types of marine plants in the sea beds of the Great Barrier Reef is the Algae (Facts Monk, n. d. ). Different types of marine algae exist in the bottom of the Great Barrier Reef. These include the red, blue, brown, and green algae. Although these floras are simple in consistency, they play an important role in maintaining the balance of nature and the ecosystem. The existence of algae in the Great Barrier Reef has a great impact on how living creatures were able to co-exist with each other. Because of the human disturbance witnessed by the Great Barrier Reef for the last couple of years, some of the marine animals have become endangered, if not extinct. However, the growth of algae in the bruised corals in the seabed has become beneficial in the growth of corals, which also contribute in helping balance the ecosystem (CRC Reef Research Center, n. d. ). Moreover, the Lakshadweep in India was another site to marvel at. The whole area is said to contain numerous species, all extraordinary in their own kind. Each species also contributes to the beauty of the said ecosystem, making sure that balance between all living creatures is maintained. In addition to this, the appearance of the said ecosystem has attracted numerous tourists because of the impressive sight. The Lakshadweep in India is comprised of 36 coral islands spanning an estimated 200-400 kilometer radius. Known to many as a â€Å"tropical paradise†, Lakshadweep never fails to impress the interest of many (South India Tour Travel, n. d. ). In addition to this, the Lakshadweep was also considered to be protected by the government. In this manner, the said ecosystem would be improved in all levels possible, without the difficulty of having to hurt anyone else. Similar to the Great Barrier Reef in Australia, the Lakshadweep ecosystem in India comprises of different kinds of marine plants and animals. These include different kinds of algae, clams, corals, sea cucumbers, and starfishes of every kind. These floras also serve as the primary food and habitat of the marine life occupying the said ecosystem. Accompanying the flora is a wide variety of marine animals unknown to mankind. One of the most famous animals found in this ecosystem is the dolphin (WWF India, n. d. ) The dolphin is one of the most famous mammals in the world. Often seen in the ocean, dolphins have a way of attracting the people in numerous ways. Unknown to many, dolphins are unique and have impressive intellectual skills. In this manner, they are able to make the existence of each species in the ecosystem worthwhile. From everything that has been said, it is evident that ecosystems have different strategies. Although both the Great Barrier Reef in Australia and the Lakshadweep in India are home to thousands of species, they too have their own goals to practice. The Great Barrier Reef is a clear example of how we, as people, should care for the environment. In so doing, the Lakshadweep in India also serves as a haven of hope for people all over the world. The said ecosystem was damaged, and almost erased from the map, but with much hard work and dedication, everything was being restored to how they used to be. Now all living creatures, both humans and animals alike, would have hope that a better future is still attainable. References CRC Reef Research Center. (n. d. ) Coral reefs. Retrieved August 6, 2009 from http://www. reef. crc. org. au/discover/coralreefs/index. html National Geographic Society. (2009). Dugong. Retrieved August 6, 2009 from http://animals. nationalgeographic. com/animals/mammals/dugong. html Facts Monk. (n. d. ) Great barrier reef plants. Retrieved August 6, 2009 from http://www. factsmonk. com/Great_Barrier_Reef_Plants South India Tour Travel. (n. d. ) Marine life in Lakshadweep. Retrieved August 6, 2009 from http://www. southindiatourtravel. com/lakshadweep/travel-to-lakshadweep/marine-life. html World Wildlife Foundation India. (n. d. ) Biodiversity and status of coral reefs/ecosystems. Retrieved August 6, 2009 from http://www. wwfindia. org/about_wwf/what_we_do/marine/projects/coral_reef_monitoring/results. cfm

Non-Audit Services (NAS) Impact on Auditor Quality

Non-Audit Services (NAS) Impact on Auditor Quality The provision of Non-Audit Services (NAS) by auditors to their audit clients reduces total costs, increases technical competence and motivates more intense competition. However, the recent corporate collapses in the US, Australia and elsewhere, was surprising our attention. The issue of Enron arouses great concerns on corporate governance revealing the audit independence problem when CPAs provide audit and NAS for the same clients. In the view of the fact, now a days because of NAS, the audit practice is questionable, whereas third parties believe that without independence, there is no value for accounting and auditing practices (Salehi, M., 2009). Therefore, regulatory has been drawn to the issues of auditor provided NAS and audit quality. In fact, these services do not necessarily damage auditor independence or the quality of NAS. Because of that, this paper contributes to seen the impact of NAS on auditor quality. INTRODUCTION OF NON-AUDIT SERVICES Traditionally, audits have provided Certified Public Accountant (CPA) firms with a large percentage of their overall revenues. However, for many years consulting services constituted a relatively minor portion of the firms revenues. In recent years, firms have expanded the scope of services they offer to audit and other clients such as NAS. Today NAS provided more than 50 percent (%) or more of the total revenues earned by the CPA firms. As Accounting Today in USA (2001, April) states, the income of accounting firms in 2000 showed that the proportion of international and national assurance service was 35%, whereas that of tax advisory service and management advisory service accounted for 21% and 44% respectively. It shows that management advisory service has become the source of total income of accounting firms. NAS generally refer to the services above or beyond the related audit services or services other than traditional CPA work. Many scholars in their studies use different terms for some relevant issues, namely Management Advisory Services (MAS) and Management Consulting Service (MCS). According to Purcell and Lifison (2003), NAS as traditional CPA works including assurance, investment assurance, commerce registration and accounting affairs, tax advisory service, management advisory service, finance and investment advisory service, public offering, mergers and acquisitions services, information technology advisory service and others. However, there are three basic principles of the prohibition of specified NAS is predicated: An auditor cannot function in the role of management; An auditor cannot audit its own work; and An auditor cannot serve in an advocacy role for its client. Most of the firms growth comes from NAS that CPAs provide for their clients when dealing with auditing affairs (Purcell and Lifison, 2003). So, what the motivation and attraction in provision of NAS to companies? Firth (1997a) contends that companies usually entrust outside consultants/firms for service in the following situation: One-off assignments Urgent problems Expert techniques Arbitrating initial disputes Seeking advise Decrease the risk overall management The economic causes for offering NAS include; Growth opportunities Personnel attraction and retention Meeting clients needs Risk diversification opportunities The Sarbanes-Oxley Act 2002 states that NAS provided to a client should not be more than 5% of the total auditors remuneration; otherwise, the client must obtain pre-approval from its audit committee, as non-audit fees paid in excess of this percentage would deem the auditor as not being independent. In Malaysia, under Malaysian Institute of Accountant (MIA) suggests that audit firms should not accept any appointment if they are also providing NAS to a client; whereby the provision of NAS would create a significant threat to their professional independence, integrity and objectivity. Effective June 1, 2001, Bursa Malaysia (previously known as Kuala Lumpur Stock Exchange or KLSE) requires all listed companies to disclose non-audit fees in their annual reports. This is to protect shareholders interests and to increase corporate transparency. Consistent with the practices in other Commonwealth countries such as Australia and the United Kingdom (UK), which also have made it a requirement that non-audit fees of listed companies to be disclosed in the annual report. THE ISSUES OF NON-AUDIT SERVICES The main question/issue that arises when auditors provide or could provide both audit and NAS is whether the auditors are able to conduct their audits impartially, without being concerned about losing or failing to gain additional services, and the subsequent economic implications for the audit firm (Lee, 1993). Auditors seek to provide NAS because of the considerable economies of scope that ensue, i.e. cost savings that arise when both types of service are provided by the same firm. However, the result from several researchers show that the joint provision of audit and non-audit services gives rise to economic rents, which create incentives for audit firms to compromise their objectivity, e.g., waive audit adjustments, to retain audit clients (Palmrose 1986; Simunic 1984). For disclosure of NAS, investors should have enough information to enable them to evaluate the independence of a companys auditors. The proposed rules would bring the benefits of sunlight to the auditor independence area by requiring companies to disclose in their annual proxy statements certain information about, among other things, the NAS provided by their auditors and the participation of leased personnel in performing the companys annual audit. Generally a company required to disclose the fee paid for each NAS performed by its auditor and the fee charged for the annual audit. An exception to these general disclosure requirements is that issuers would not have to describe a NAS, nor disclose the fee for that service. In NAS and its independence, England and Australia have asked companies to publish audit and NAS fee in their annual financial report. According to Dopuch et al (2003) found that disclosure of NAS reduced the accuracy of investors beliefs of auditors independence in fact when independence in appearance was inconsistent with independence in fact. THE EFFECT OF NON-AUDIT SERVICES The dramatic increase in the nature, number, and monetary value of NAS that accounting firms provide to audit clients seen may affect their independence. Accordingly, the proposals specify certain NAS that, if provided by an accounting firm to an audit client, impair an auditors independence. Sami and Zhang (2003) investigated the effect of non-audit services on the backdrop of SECs revised rule that stressed perceived audit independence. They suggested that investors perceive that NAS impair auditors independence. According to Defond et.al. (2000) regulators are concerned about two effects of NAS. One is a fear that NAS fees make auditors financially dependent on their clients, and hence less willing to stand up to management pressure for fear of losing their business. The other is that the consulting nature of many NAS put auditors in managerial role. From the SEC regulations mandating fee disclosures (SEC, 2000), Auditors services relationship raises two types of independence concerns. First, more the auditor has at stake in its dealing with the audit client, particularly when the NAS relationship has the potential to generate significant revenues on top of the audit relationship. Second, certain types of NAS, when provided by the auditor, create inherent conflicts that are incompatible with objectivity. While, according to Firth (1997b), synergy would occur between auditor and auditee when an accounting firm provides audit and NAS simultaneously and consequently it would influence independe nce of auditor. Simunic (1984) indicates that CPA providing NAS would decrease the possibility for presenting the true financial statements and would influence the users of the statements on the recognition of CPA independence. It would further affect audit quality, the reliability of financial statements and the judgment of decision-making. How NAS Can Affect Auditor Independence? The dramatic expansion of NAS may fundamentally alter the relationships between auditors and their audit clients in two principal ways. First, as auditing becomes an ever-smaller portion of a firms business with its audit clients, auditors become increasingly vulnerable to economic pressures from audit clients. Large non-audit engagements may make it harder for auditors to be objective when examining their clients financial statements. Under any circumstances, it can be difficult for an auditor to make a judgment that works against the audit clients interest. Where making that judgment may imperil a range of service engagements of the firm, of which the audit is a fairly small part, it may be unrealistic to expect that an auditor can ignore completely what the firm stands to lose by the auditors action. Second, certain NAS, by their very nature, raise independence issues. Providing certain NAS to an audit client can lead an audit firm to have a mutual or conflicting interest with the client, audit its own work, advocate a position for the client, or function as an employee or management of the client. However, not all NAS pose the same risk to independence. Only these specific NAS that impair independence, namely: Bookkeeping or other services related to the audit clients accounting records or financial statements of the company. The prohibited services are: (a) Maintaining or preparing the companys accounting records; (b) Preparing the financial statements or the information that forms the basis of the financial statements that are required by the company and; (c) Preparing or originating source data underlying the companys financial statements. Design and implementation of financial information systems that aggregate source data or generate information that is significant to the financial statements taken as a whole, unless it is reasonable to conclude that the results of these services will not be subject to audit procedures during the audit of the companys financial statements. This rule does not preclude the external auditors from working on hardware or software systems that are unrelated to the companys financial statements or accounting records. Appraisal or valuation services, fairness opinions or contribution-in-kind reports or other opinions or reports in which the external auditors provide an opinion on the adequacy of consideration in a transaction, unless it is reasonable to conclude that the results of these services will not be subject to audit procedures during the audit of the companys financial statements. This rule does not prohibit the external auditors firm from providing such services for non-financial reporting purposes (e.g., transfer pricing studies, cost segregation studies and other tax-only valuations). Actuarial services involving amounts recorded in the financial statements and related accounts for the company where it is reasonably likely that the results of these services will be subject to audit procedures during an audit of the companys financial statements. This prohibition extends to providing the company with any actuarially-oriented advisory service involving the determination of amounts recorded in the financial statements and related accounts for the company other than assisting the company in understanding the methods, models, assumptions and inputs used in computing an amount. Internal audit outsourcing services relating to the internal accounting controls, financial systems or financial statements of the company. This prohibition on outsourcing does not preclude the external auditors from providing attest services related to internal controls, evaluating the companys internal controls during the audit or making recommendations for improvements to the controls, or management from engaging the external auditors to perform agreed-upon procedures engagements related to the companys internal controls. Management functions. This rule prohibits the external auditors from acting, temporarily or permanently, as a director, officer or employee of the company or performing any decision making, supervisory or monitoring function for the company. However, the external auditors may assess the effectiveness of the companys internal controls and recommend improvements in the design and implementation of internal controls and risk management controls. Human resources functions. The external auditors may not seek out prospective candidates for managerial, executive or director positions, act as negotiator on the companys behalf such as determining position, compensation or fringe benefits or other conditions of employment or undertake reference checks of prospective candidates. The external auditors may also not engage in psychological testing or other formal testing or evaluation or recommend or advise the company to hire a specific candidate for a specific job. Broker or dealer, investment adviser, or investment banking services. The external auditors are prohibited from serving as promoter or underwriter, making investment decisions on behalf of the company or otherwise having discretionary authority over the companys investments, or executing a transaction to buy or sell an investment of the company, or having custody of assets of the company. Legal services that could be provided only by someone licensed, admitted or otherwise qualified to practice law in the jurisdiction in which the service is provided. Expert services in an advocacy capacity unrelated to the audit. This precludes engagements that are intended to result in the external audit firms specialized knowledge, experience and expertise being used to support the audit clients positions in adversarial proceedings. This prohibits the external auditors from providing expert opinions or other services to the company or a legal representative of the company for the purpose of advocating the companys interests in litigation, or regulatory or administrative investigations or proceedings. This rule does not however preclude the company from engaging the external auditors to perform internal investigations or fact-finding engagements including forensic work and using the results of this work in subsequently initiated proceedings or investigations. Any other service that the Audit Committee determines is impermissible. According to Zulkarnain (2006), in Malaysia, scholars reported that only a small number of the shareholders and auditors that participated in their study believed that NAS provision increased their confidence in auditor independence. On the other hand, Teoh and Lim (1996) found that the provision of NAS was ranked as the second most important factor that undermines auditor independence. Arrunada (1999) pointed out that joint provision of audit and NAS would reduce overall costs, raises the technical quality of auditing, enhance competition and need not prejudice auditor independence or the quality of NAS, which would ultimately increase auditor independence (Goldman and Barlev, 1974). Based on the standard organization analysis, Arrunada (1999) showed that cost savings gained from the joint provision of audit and NAS will be transferred to customers as a decrease in price in both markets, and also that the provision of NAS would result in an increase in client- and firm-specific assets, where firm-specific assets would always have a positive effect on independence. This argument is supported by Grout et al. (1994), who argued that permitting auditors to perform joint services would reduce auditors dependence on a single client and encourage them to diversify as a consequence. Opponents to the joint provision of audit and NAS claimed that auditors would not perform their audit services objectively and that joint provision would impair perceived independence because ultimately they would be auditing their own work or acting as management (SEC, 2001), and managements power over the auditor could be increased due to auditors reliance on fees received (Canning and Gwilliam, 1999). Thus, it may influence their mental attitude, impartiality and objectivity, and independence of thought and action (Flint, 1988). The year 2002 had seen the biggest corporate collapses in the United States history that have raised lots of questions regarding auditors independence. For example, Arthur Andersen, being the auditor of the three biggest bankruptcies, Enron, WorldCom and Global Crossing, was heavily criticized for the collapses. It is said that Andersen was purportedly stressing more on non-audit services (NAS) than the audit itself. Auditing profession as a whole has been badly blamed for the collapses and changes were being proposed to ensure that audit firms reduce their over-reliance on NAS (The Star, 2002). As a result, to ensure the independence of auditors and to protect the interest of investors, the accounting profession in most countries has come up with a code of ethics as a guidelines for auditors competency and independence. In Malaysia, under MIA rules that become effective January 15, 2002, professional independence is considered impaired if total fees arising from provision of NAS to a client is 20% or more of the audit firms total annual fees received for two or more consecutive years. Before 2001, the regulators in Malaysia emphasized only on the disclosure of audit fees in the companies annual reports, as required by the Companies Act 1965. Several studies have examined whether the provision of non-audit services impairs audit quality. However, the previous studies report seems conflict in the results depending on the proxy of audit quality used. Teoh and Lim (1996) found that the disclosure on non-audit fees would influence and impair audit independence. A survey done by Gul and Teoh (1986) in Malaysia, suggests that the provision of NAS reduces public confidence in auditors independence. The auditor can be interpreted to compromise its independence if the provision of NAS is significantly tied to the issuance of clean audit opinion. Wines (1994) found that the auditors of those companies that received clean reports over the period derived a significantly higher proportion of their remuneration from NAS fees than the auditors of companies that received at least one audit qualification. This finding suggests that auditors are less likely to give qualified reports to clients financial statements when high levels of NAS f ees are involved. Firth (2002) found that companies that have relatively high consultancy fees are more likely to receive a clean audit opinion due to the non-audit work clearing up problem areas at the client company; or it might be due to high consultancy fees, thus impairing auditor independence. Ayoib, Rohami and Nor (2006) suggests that non-Big Five auditors are less independent when issuing audit reports for NAS purchased companies. This is also consistent with the preposition that large auditors are more independent than smaller auditors (DeAngelo, 1981). The results imply that audit opinion is dependent on the amount of NAS fee. It could be argued that small auditors could not resist against management pressure when issuing qualified opinion. Frankel, Johnson and Nelson (2002) suggest that their results provide evidence that auditor independence is compromised when clients pay high nonaudit fees relative to total fees. Securities and Exchange Commissions (SEC) concern about the growth of nonaudit fees relative to audit fees during the 1990s (e.g., see Levitt 2000). The SECs concern that the growth in the provision of nonaudit services compromises audit firm independence is based on the premise that the provision of nonaudit services increases the fees paid to the audit firm thereby increasing the economic dependence of the audit firm on the client. Based on the use of discretionary accruals and earnings benchmarks as proxies for biased financial reporting, Hollis, Ryan and Brian (2003) find evidence supporting the claim that auditors violate their independence as the result of clients paying high fees or having high fee ratios. DeAngelo (1981) models that as the economic bond between the audit firm and client increases the audit firms dependence on the client increases. Nonaudit fees further increase the client auditor bond by increasing the portion of audit firm wealth derived from a client (Simunic 1984; Beck et al. 1988). Nonaudit fees can also threaten independence when clients use them as contingent fees. Magee and Tseng (1990) note that while contingent fees are explicitly prohibited by audit standards, clients can create contingent fees by withholding profitable nonaudit services when the auditor does not allow the client to report its preferred financial condition. Costs and Benefits of Restricting Certain Non-Audit Services (proposals by SEC) There is increasing concern that the growth of NAS provided to audit clients affects the independence of auditors. If investors lose confidence in auditors ability or willingness to provide an unbiased and impartial examination of companies financial statements, then investors trust in the reliability of publicly available financial information, and in the integrity of the securities markets, may be damaged. Currently, accounting firms may not provide certain services to their audit clients without impairing their independence. The Securities Exchange and Commission (SEC) proposals extend and clarify those restrictions that should be used to evaluate the effect of NAS on an auditors independence and by designating certain NAS that if performed by an auditor for an SEC registrant that is an audit client, impair the auditors independence. The SECs proposals on the provision of NAS may affect to: 1. Benefits (a) Investors. For the reasons explained above, the SEC believes that the proposals will enhance auditor independence and thereby enhance the reliability and credibility of financial statements of public companies. SEC expect these benefits to inure primarily to investors who, if the proposals are adopted, should be able to review public companies financial statements with greater assurance that reliance on the statements will lead to more informed investment decisions. (b) Public Accounting Firms. SEC anticipates that the proposals will confer two primary benefits on public accounting firms: The proposals should clarify what NAS may be provided to an audit client without jeopardizing auditor independence. The proposals could improve competition in the market for the provision of NAS by public accounting firms. Because the restrictions on providing NAS to an audit client would apply equally to all accounting firms, the overall impact of the proposed restrictions may be to re-distribute the restricted NAS among the public accounting firms. 2. Costs SEC proposals on NAS may impose costs on issuers and public accounting firms. (a) Issuers. The proposed amendments have the effect of restricting issuers from purchasing certain NAS from their auditors. (b) Public Accounting Firms. Some public accounting firms provide a wide variety of services both to audit and non-audit clients. Our scope of services proposals is likely to affect these firms in several ways. The primary cost for these firms is that they individually may lose one source of revenue because they will no longer be able to sell certain NAS to their audit clients. CONCLUSION In conclusion, evidence suggests that although auditors have market based incentives to remain independent, auditor independence may be threaten when an auditor provide NAS to their clients and is reasonable that the NAS actually impair independence and quality of auditor. Hillison and Kennelley (1988) had recommended three additional alternatives to a total prohibition of NAS provision to audit clients: Offer NAS to non-audit clients only, Prohibit certain types of NAS, or Permit all types of NAS with full disclosure requirements. However, some professional and academic seen it seemed not much enough to protect auditor independence and It would further affect auditor quality. Thus, national and international professions should be redefined accounting and auditing regulation as well as scanted new regulation regarding to NAS and giving clear picture about that services to auditors as well as investors and heavy penalties, to whom overriding these regulation.

Essay on the Transformation of Beowulf -- Epic Beowulf essays

The Transformation of Beowulf In the length of the poem, Beowulf goes from abandoned child to gallant warrior to King. This transformation, expressed in the tone and content of the poem, shows the importance of the relationship between lord and thane and expresses the ultimate value of that connection. From the difference in battle scenes to Beowulf’s speeches, it is clear that he has gone from a somewhat self-loving hero to a selfless king. Within this change he also goes from serving a lord to becoming a lord, and in that way the poem shows us the importance of both sides of the relationship. Initially it is said that Beowulf goes to flight Grendel because, "he could not brook or abide the fact / that anyone else alive under heaven / might enjoy greater regard than he did" (43). In the end he fights the dragon more for the good of his people than for his own pride; he dies relieved because "[he] has been allowed to leave [his] people / so well endowed" (2796). The battle scenes themselves are also an indicat...

Parkinsons Disease Essay -- Medical Medical Medicine Essays Treatment

Parkinson's Disease Parkinson’s Disease (PD), "the shaking palsy" first described by James Parkinson in 1817, is a progressive neurodegenerative disorder which affects in upwards of 1.5 million Americans. The disease begins to occur around age 40 and has incidence with patient age. One survey found that PD may affect 1% of the population over 60. Incidence seems to be more prominent in men, and tends to progress to incapacity and death over one or two decades. Clinical diagnosis of PD is currently solely dependent on the presentation of the symptoms by the patient which reflect a deficiency of striatal dopamine caused by the destruction of the cells in the substantia nigra. Imaging and other laboratory techniques can be used to rule out other disorders, but are not necessary for the actual diagnosis of PD. The first sign of PA is usually bradykinesia. Movements are usually quite slow. Routine activities may require deliberate planning and thought for execution. Difficulty initiating movements or akinesia, may also be present. Rigidity in the flexors is also present. This is due to an exaggerated response to normal proprioceptive return from the somatic musculature. A resting tremor of 3-6 Hz is also a prominent feature of PD. This may cause difficulties in handwriting as a symptom. Impaired postural reflexes is also a presenting feature in PD. Patients can easily lose their balance when pushed slightly, and may need to be caught to keep fr om falling. These signs can be tested by observing the patients walking, getting out of deep chairs, and performing rapid repetitive movements. Increased disturbances in cognitive abilities can also show evidence of PD. Even with all these signs of PD, it may be present and undiagnosed f... ...ly researched today. Hopefully, the disease will soon be able to be diagnosed early enough that its progression can be stopped and be cured. With current research and development, this day may soon come. Works Cited: Jenner, P. Clues to the mechanism underlying dopamine cell death -in Parkinson’s disease. Journal of Neurology’ Neurosurqerv, and Psychiatry (1989): 22-28. Korczyr., A. D. Autonomic Nervous System Disturbances in Parkinson’s Disease. Advances in Neurology, 53 (1990): 463-68. Kingston, J. W. Current theories on the cause of Parkinson’s disease. Journal of Neurology, Neurosurgery, and Psvchiatry, (l989): 13-17. Langston, J. W. and W. C. Koller. The next frontier: Presymptomatic detection. Geriatrics, Aug. 1991: 5-7. Paulson, G. W. Management of the patient with newly -diagnosed Parkinson’s disease. Geriatrics, Feb. 1993: 30-40. Parkinson's Disease Essay -- Medical Medical Medicine Essays Treatment Parkinson's Disease Parkinson’s Disease (PD), "the shaking palsy" first described by James Parkinson in 1817, is a progressive neurodegenerative disorder which affects in upwards of 1.5 million Americans. The disease begins to occur around age 40 and has incidence with patient age. One survey found that PD may affect 1% of the population over 60. Incidence seems to be more prominent in men, and tends to progress to incapacity and death over one or two decades. Clinical diagnosis of PD is currently solely dependent on the presentation of the symptoms by the patient which reflect a deficiency of striatal dopamine caused by the destruction of the cells in the substantia nigra. Imaging and other laboratory techniques can be used to rule out other disorders, but are not necessary for the actual diagnosis of PD. The first sign of PA is usually bradykinesia. Movements are usually quite slow. Routine activities may require deliberate planning and thought for execution. Difficulty initiating movements or akinesia, may also be present. Rigidity in the flexors is also present. This is due to an exaggerated response to normal proprioceptive return from the somatic musculature. A resting tremor of 3-6 Hz is also a prominent feature of PD. This may cause difficulties in handwriting as a symptom. Impaired postural reflexes is also a presenting feature in PD. Patients can easily lose their balance when pushed slightly, and may need to be caught to keep fr om falling. These signs can be tested by observing the patients walking, getting out of deep chairs, and performing rapid repetitive movements. Increased disturbances in cognitive abilities can also show evidence of PD. Even with all these signs of PD, it may be present and undiagnosed f... ...ly researched today. Hopefully, the disease will soon be able to be diagnosed early enough that its progression can be stopped and be cured. With current research and development, this day may soon come. Works Cited: Jenner, P. Clues to the mechanism underlying dopamine cell death -in Parkinson’s disease. Journal of Neurology’ Neurosurqerv, and Psychiatry (1989): 22-28. Korczyr., A. D. Autonomic Nervous System Disturbances in Parkinson’s Disease. Advances in Neurology, 53 (1990): 463-68. Kingston, J. W. Current theories on the cause of Parkinson’s disease. Journal of Neurology, Neurosurgery, and Psvchiatry, (l989): 13-17. Langston, J. W. and W. C. Koller. The next frontier: Presymptomatic detection. Geriatrics, Aug. 1991: 5-7. Paulson, G. W. Management of the patient with newly -diagnosed Parkinson’s disease. Geriatrics, Feb. 1993: 30-40.

The Scarlet Sharer :: essays research papers

The Secret Sharer written by Joseph Conrad, centers around a character of a sea captain. Its title and opening paragraphs forecast a story of mystery, isolation, duality, darkness and silence. The novel proves true these predictions reveling thematic and image patterns directly proportional to them. The opening of the novel further reveals dialectics in the novel. The clash between the private and the public world or man versus society, in other words is the primary dialectic. The journey theme or the rite of passage theme also reveal themselves. We see a young and inexperienced captain grow and explore himself and the world around him, and in the process becoming a functional member of a society. The novella may be only fifty pages long but its words speak volumes.The first indication of a course that a novel may take is its title. The three little words contained in the title give rise to many interpretations. An image generated by the title could be that of a gossip. Since a gossip is someone who tells people's secrets, or in other words is a secret sharer if the word secret is taken for a noun, it is a possibility that this image might come to mind. Another image is that of a person who shares in secrecy, therefore becoming a secret sharer, if the word secret is taken for an adjective. This could be an image of a miser, who generally does not share his wealth, but does so only in secrecy. A secret sharer could also be an imaginary friend. It would be a person who is secretive, and you share your thoughts with them. A Biblical interpretation of the secret sharer could be that of the snake in the garden of Eden. Since the snake shares the ultimate secret of knowledge with Adam and Eve, it could be considered a secret sharer.The connotations of the two main words in the title show a contradiction. A secret has a mysterious somewhat evil connotation, while a sharer has a benevolent and good connotation. This gives rise to a possibility of a good and evil dialectic. The denotation of secret is something kept private, sharing is, however, a public act. This brings to light the dialectic of the public versus the private world.The opening paragraphs bring to life the world of the work. The place where the characters move and have their being is a sail ship in this novel.

Economic Report

In economics, we need to use terms a little more carefully than they are sometimes used in ordinary discussions. In general use, â€Å"Demand† is a word that can have more than one meaning, but in microeconomics we define it more carefully so that it has only one meaning. Here is the definition: Definition: Demand Demand is the relationship between price and quantity demanded for a particular good and service in particular circumstances. For each price the demand relationship tells the quantity the buyers want to buy at that corresponding price. The quantity the buyers want to buy at a particular price is called the Quantity Demanded. The key point is to distinguish between demand (the relationship) and quantity demanded. That distinction is important for microeconomics, although people often do not make it in ordinary discussion. Demand and Need To keep it simple, we may think of the buyers as consumers. (Later we will look at markets for inputs to production, in which the buyers are producers of other goods and services). Clearly, the buyers are the people who want or need the product or service — but there is more to it than that. The word â€Å"demand† refers to the willingness and ability of people to purchase the good or service in the market. The demand relationship expresses that willingness and ability for the whole range of prices. To say that a person has a demand for a particular product is to say that the person has money with which to buy and is willing to exchange the money for the good. People will not demand what they do not want or need, but a want or a need unbacked by purchasing power is not a demand. Similarly, it is not enough that the suppliers possess the good or (the capacity to perform) the service. Supply also means willingness to sell. Most of us have experience living in the market economic system, and that makes economics seem like a common-sense field — but sometimes that common-sense feel can be deceptive. People sometimes use the term â€Å"demand† ambiguously — as if â€Å"demand† were the same thing as need. But it is not. Need without purchasing power will not create effective demand in the marketplace. Economists sometimes stress this point by using the term â€Å"effective demand† in place of simple â€Å"demand.† As we have seen, economists think of the demand for a good or service as a relationship between the price of the good or service and the quantity demanded of that good or service. Common sense says that the relationship is an inverse one; that is, that an increase in price will result in a decrease in the quantity demanded. In this, common sense is absolutely right. The higher the price, the less quantity demanded, and conversely, the lower the price, the more quantity demanded. Many economics textbooks use examples based on hypothetical (made-up) numbers. There is nothing wrong with that and we shall use some of them later on. But why not use a real example? Several years ago, the author estimated the demand relationship for beer. Here is an example based on that estimate. The prices quoted are wholesale prices, in cents of 1972 purchasing power. Quantity demanded is measured in millions of gallons, for the United States as a whole.

What Energy Drinks Do to Your Body

What Energy Drinks Do to Your Body Central Idea: Energy drinks contain many Ingredients that cause changes in our bodies. Introduction You are feeling tired and unmotivated what do you do? some people such as myself opt to purchase an energy drink(s) (I had a few while writing this speech) As students we sometimes need a little boost to help us study, many of you will opt to purchase energy drinks in this speech i will attempt to inform you on the effects energy drinks have on your body. Body First a little bit of history first ever energy drink was Lipovitan D 1962 invented by japanese company TaishoUsed to keep employees awake well into the night First energy drink in US was Jolt Cola Wasn’t really an energy drink at all, just a hyped up soft drink introduced in the 80’s added a lot of sugar and caffeine Some Ingredients and what they do Caffeine – works by blocking the effects of adenosine, a brain chemical involved in sleep. Glucose – A from a sugar, i s a primary source of energy, energy drinks contain double the recommended daily amount. Ephedrine – A stimulant that works on the central nervous system. It is a common ingredient in weight-loss products and decongestants, but there have been concerns about its effects on the heart.Taurine – A natural amino acid produced by the body that helps regulate heart beat and muscle contractions. Many health experts aren't sure what effect it has as a drink additive. Ginseng – A root believed by some to have several medicinal properties, including reducing stress and boosting energy levels. B-vitamins – A group of vitamins that can convert sugar to energy and improve muscle tone. Guarana seed – A stimulant that comes from a small shrub native to Venezuela and Brazil. Conclusion I hope this speech has helped you better understand the effects energy drinks have on our bodies, health and well being. o the next time you decide to drink an energy drink think ab out what you are really drinking. Works Cited Watson, Stephanie. â€Å"How do energy drinks work? † 04 October 2006. HowStuffWorks. com. Web. 02 March 2013. Seifert, Sara M. , Etal â€Å"Health Effects of Energy Drinks on Children, Adolescents, and Young Adults† Pediatrics: Official Journal Of The American Academy Of Pediatrics. 3 (2011): 511-528. Web. 14 February 2011. Sifferlin, Alexandra â€Å"What’s in Your Energy Drink? † Time 04 February 2013. TIME. com. Web. 06 February 2013.