Importance of the Nutritional Status of an Elderly Individual

Introduction Nutrition is an extremely crucial subject especially to the high risk groups, the elderly being one of them. Elderly people tend to have reduced immunity, physical mobility, cognitive function and mobility. Therefore without these four basic body functions, the person is likely to have poor quality of life. Whatever we consume contributed a bigger percentage to what ails us therefore, it is essential especially for the high risk group, to consumes foods, which are of, significance to their body and which will safeguard them from loss of normal body function (World Health Organization, 1996). Most elderly tend to take supplementary nutrients since; some of them have poor nutrition patterns brought about by many factors, which will be, looked into broadly in this literature. Nowadays the most common cause of killer diseases in our society are those affecting the elderly population and those diseases fall majorly in the non-communicable group of diseases. They include cancers, diabetes, and hypertension among others. Some of these diseases are commence way back before the onset of the aging process. They revolve around a persons lifestyle and nutrition. Most of their causative agents acquired from the persons previous nutrition and lifestyle accumulates with time and during his/her onset years, these harmful substances take advantage of the bodys weak immunity and start to weaken it. Therefore, proper nutrition should not only commence during the later yearsShow MoreRelatedFood Assistance Programs For Food Aid Programs1450 Words   |  6 Pagespopulation in 2030.† As a result of this data an increase in societal level food interventions are important to implement to meet the nutritional needs of the elderly. Food assistance programs can be a solut ion to address this problem. The importance of elders of having the appropriate foods for health and the struggles they have in acquiring these foods suggests that elderly food assistance programs might develop better ways of helping them obtained such foods (Wolfe et al., 2003). Food assistance programRead MoreSurgical Outcomes In Gastric Cancer999 Words   |  4 PagesThe world’s older population continues to grow at an unprecedented rate (7). The prognosis of elderly patients diagnosed with gastric cancer remains poor with high mortality rates persisting for over a decade now (5). Older individuals have traditionally been recruited less frequently into clinical trials (35). Consequently, it remains a challenge to determine whether treatment options have been optimized in this population. Surgical resection with complete surgical margin offers the highest potentialRead MoreMalnutrition: Nursing Theory and Nutritional Status3325 Words   |  14 PagesSocio Cultural Determi nants that Affect Nutritional Status (of elderly above sixty years of age and children below five years of age) in Barangay Banga, Talisay, Batangas Introduction The effects of malnutrition on human performance, health and survival have been the subject of extensive research for several decades and studies show that malnutrition affects physical growth, morbidity, mortality, cognitive development, reproduction, and physical work capacity. Malnutrition is an underlying factorRead MoreMaster Of Nutrition Science Program1540 Words   |  7 Pagesin the university will help to equip the learners with the best knowledge and professionalism that is requires to handles the nutrition related problems both in the industries and the health sector. This will also enhance research based on the nutritional health ethics and principles. The Master of Nutrition Science (MNS) degree program is designed for health professionals, career-changers, and recent graduates who are passionate about nutrition, and who seek a world-class program without havingRead MoreNutrition And The Home Bound Elderly1394 Words   |  6 PagesHome Bound Elderly The provision of nutrition services is critical to all individuals as it ensures the access to healthy food as well as education on proper nutrition. However, the ill and the elderly have an increased need for nutrition services as this could facilitate disease management, improve health outcomes and reduce healthcare costs. Past studies and research have shown that nutritional support of the elderly and the ill could improve the quality of life in terms health status and overallRead MoreEssay on The True Relationship Between Taste and Smell1193 Words   |  5 Pagesamongst the elderly is maintained to be even higher (Pelchat, 2001). Furthermore, it has been asserted that â€Å" age related sensory loss affects both personal safety and quality of life† (Rawson, 2003). Moreover, the impact of the loss on the elderly persons physical well being and emotional well being should not be underestimated. If older persons are complaining about chemosensory function, it should be taken seriously both for the significance and prevalence to the older individual and â€Å"as a possibleRead MoreThe relevance of nutrition in health Essay896 Words   |  4 Pagesï » ¿Ã¢â‚¬Å"Optimum nutrition is needed for optimum health† Nutrition can be described as the science of consuming and utilizing foods in a natural medicinal way so as to provide the human body with optimum health by taking care of the body’s dietary needs. Nutritional science studies how the human body catabolizes and anabolizes certain groups of foods to see how they affect the repair and creation of new and old cells. Good nutrition and a healthy lifestyle, combined with regular physical activity, are essentialRead MoreThe Eating Habits Of Australian Individuals And Families1400 Words   |  6 PagesThe eating habits of Australian individuals and families has changed considerably over the last 20 years. The food choices being made by Australians can be directly linked to their income and nutritional knowledge. Without following the correct recommendations, income and nutritional knowledge has the potential to dramatically impact upon individuals and family’s health and wellbeing. The income of Australian individuals and families is immeasurably affecting their eating habits which is then dramaticallyRead MoreFactors Affecting The Prevalence Of Malnutrition Essay3237 Words   |  13 PagesResearch Question: What factors contribute to the prevalence of malnutrition in elderly? Introduction/Background: Malnutrition is defined as an â€Å"imbalance of nutrients caused by either an excess intake of nutrients or a nutritional deficit† (Furman, 2006, p.76). Malnutrition is increasingly common issue among the elderly population, this is a basis for better understanding considering malnutrition negatively affects the health of the older adult (Furman, 2006, p.77). It impacts morbidity and mortalityRead MoreIndia s Health Issues Of India1259 Words   |  6 Pageshigh morbidity rates, eventually becoming an epidemic making it harder to regulate. Development, socio-economic growth, urbanization, shifting age construction, and lifestyles have positioned India where it is dealing with a rising problem with nutritional issues, non-communicable, and communicable disease. In this paper, I will discuss health issues of India, what health issues are causing the most DALYs, the vulnerable populations affected by these issues, as well as providing key opportunities

John Locke and the Unequal Distribution of Wealth Essay

nbsp;nbsp;nbsp;nbsp;nbsp;It is stated by John Locke that in the state of nature no man may take more then he can consume. â€Å"†¦make use of any advantage of life before it spoils†¦whatever is beyond this is more than his share and belongs to others. Nothing was made by God for man to spoil or destroy. (Locke 14)† Locke then goes on to say, â€Å"God gave the world to man †¦ for their benefit and the greatest conveniences of life they were capable to draw from it, it cannot be supposed he meant it should always remain common and uncultivated. He gave it to the use of the industrious and rational- and labor was to be his title†¦ (Lock 15)† Both of statements can stand alone, each could be argued. For starters, it is not only selfish to take more†¦show more content†¦Which brings us to the head of the serpent. nbsp;nbsp;nbsp;nbsp;nbsp;In Locke’s opinion the idea of fair unequal distribution of wealth came about with the creation of money. Before money, things could not be saved fairly. Over stocking by some would lead to spoilage, and leave others with nothing. Once money was introduced though, this allowed the accumulation of wealth, without waste, so Locke says â€Å"†¦thus came in the use of money- some lasting thing that men might keep without spoiling, and that by mutual consent men would take in exchange for the truly useful but perishable supports of life. (Locke 20).† Now one man could have, â€Å" †¦ a disproportionate and unequal possession of the earth†¦ (And) †¦fairly possess more land than he himself can use the product of†¦(Locke 22)†. The word â€Å"fairly† in that last statement should jump off the page. nbsp;nbsp;nbsp;nbsp;nbsp;When speaking on the state of nature Locke’s main concern is spoilage or waste of commodities, but with the introduction of money he sees this problem solved. When in fact a floodgate for spoilage and waste is opened. Today the market is flooded with products, and products supposed to be better then the other product, the leading brand, and the other leading brand. Combine this with the introduction of digital property such as television and the Internet, all other forms of mass media marketing, and we have a whole new concept of hoarding and spoilage.Show MoreRelatedAnalysis Of John Locke s The Great Gatsby 1326 Words   |  6 PagesLocke makes it clear that one individual does not own or have the right over another individual’s life, due to the equal creation of all individuals under one God (Locke 8). An individual has the right over their own body and laws that encourage one individual’s ownership over another is unjust and not natu ral to humanity (17). Property also plays an important role in Locke’s philosophy because it seems to be an extension of an individual’s right over one’s self. Slavery requires labor and this laborRead MoreIs The Deep Green Resistance?893 Words   |  4 Pagesactions from liberals as John Locke. This organization sees problems that need to be addressed and change, and Locke would - to some extent - support the resistance. Locke is a philosopher who believed in liberty, life, and property. Humans are born with certain rights, and, by the law of nature, are free. He argues that humans are rational beings, who know right from wrong. Humans are individuals who understand that a government is needed to protect their natural rights. Locke justifies government rulingRead MoreThe Racial Contract And Sexual Contract Affect Poverty1495 Words   |  6 Pagesagainst that old fashion mentality that they are inferior, unequal to men. How do the racial contract and sexual contract affect poverty? Using Howard Zinn or other class readings, provide specific examples of what Mill calls: An expropriation contract An exploitation or slavery contract a domination or colonial contract Some ways that the racial contract affect poverty is the ?color-coded distribution of wealth?.1 Most of the worlds wealth is controlled by whites.1 The sexual contract can correlateRead MoreMarx s Views On Private Property1157 Words   |  5 PagesIntroduction English philosopher John Locke and German philosopher Karl Marx seem completely opposed in their views of private property. While Locke believes that private property is a natural right, Marx believes that private property should be abolished. Throughout this paper, Locke’s and Marx’s individual philosophies on private property will be presented and examined. Ultimately, this paper seeks to show the similarities between these thinkers’ viewpoints on private property and demonstrateRead MoreProperty Of The American Political Thought1382 Words   |  6 PagesIn particular, John Locke`s writings and thoughts have become the most influential on early America`s political thought. In fact, Locke`s Two Treatises of Government is the fundamental work that includes the arguments against the abuses of the Crown, principles of limited government, violation of national human rights, and the rights to revolution. In this case, the Americans read Locke exactly in this contex t, as it fully reflected the early American conceptions of property. Locke`s theory of propertyRead MoreRawls Theory Of Justice1905 Words   |  8 Pages Rawls Theory of Justice Ming Chi Wang 36979110 University of British Columbia John Rawls in his work, â€Å"A Theory of Justice,† aims to make up a theory that will rivals intuitionalists and utilitarianism, which seeks truth in morality that cause results in maximizing utility for the maximum number of people. Rawls’ theory of justice is a distribution theory that maximizes primary goods for the worst outcome an individual could be in. By primary goods, Rawls informsRead MoreRousseau s Views On Private Property2452 Words   |  10 Pagescan be understood as a response to John Locke’s theories regarding property – and especially to Locke’s labor theory and the government’s role in it (assumption based on the similarity of their discourse). According to Locke’s labor theory, a man’s labor defines his right to own something (Locke, Second Treatise Government, 16) and that one of the government’s top priorities is to guarantee inheritance of private property for those who have and own something (Loc ke, Second Treatise Government, 37)Read MoreInfluence Of Communist Manifesto Written By Karl Marx And Friedrich Engels901 Words   |  4 Pagespowers of the states were sensing the threat. Most of the outspoken labor revolutionaries were the artisans who were struggling for survival in this growing economy dominated by new factories. Their chief concern was the unbalanced and unequal distribution of wealth. This was the class struggle with which Communist manifesto opens. Marx defines his concept of history that identifies the two classes proletarians and bourgeois. He describes the economic growth of a class through manufacturing, expansionRead MoreStuart Mill and John Locke Conception of Freedom Essay1913 Words   |  8 PagesIntroduction John Locke (1632-1704) and John Stuart Mill (1806-1873) are two important thinkers of liberty in modern political thought. They have revolutionized the idea of human freedom at their time and have influenced many political thinkers afterwards. Although their important book on human freedom, John Locke’s The Second Treatise of Government (1689) and John Mill’s On Liberty (1859), are separated 170 years, some scholars thinks that they are belonging to the same conceptual tradition, EnglishRead MoreThe Enlightenment On The Creation Of A Thriving Society1458 Words   |  6 Pagescharacterised by established social gradations. Thus when reflecting upon society with a conservative perspective, genuine social equality is but a myth, rejected as undesirable and unachievable. Central to this ideology is the notion that inequality of wealth is inevitable, and is justified through the correspondence of differing social responsibilities. Burke a political philosopher who challenged the French Revolution as destructive and counter-productive believed Europe was already representing a flourishing

Term Poverty Reduction Programs Free Essays

The proportion of households living below the official poverty line has declined slowly and unevenly in the past four decades, and poverty reduction has en much slower than in neighboring countries such as the People’s Republic of China, Indonesia, Thailand, and Viet Name. Economic growth has gone through boom and bust cycles, and recent episodes of moderate economic expansion have had limited impact on the poor. Great inequality across income brackets, regions, and sectors, as well as unmanaged population growth, are considered some of the key factors constraining poverty reduction efforts. We will write a custom essay sample on Term: Poverty Reduction Programs or any similar topic only for you Order Now Poverty and inequality in the Philippines remains a challenge. In the past four decades, the proportion of households living below the official poverty line has declined slowly and unevenly ND poverty reduction has been much slower than in neighboring countries such as the People’s Republic of China, Indonesia, Thailand, and Viet Name. Economic growth has gone through boom and bust cycles, and recent episodes of moderate economic expansion have had limited impact on the poor. Great inequality across income brackets, regions, and sectors, as well as unmanaged population growth, are considered some of the key factors constraining poverty reduction efforts. II. Definition of Terms Poverty- is scarcity, dearth, or the state of one who lacks a certain amount of material possessions or money. Unemployment- occurs when people are without work and actively seeking work. GAP- Gross domestic product (GAP) is the market value of all officially recognized final goods and services produced within a country in a year, or other given period of time. GAP per capita is often considered an indicator of a country’s standard of living Corruption- in philosophical, theological,or moral discussions, corruption is spiritual or moral imp rutty or deviation from an ideal. Corruption may include many activities including bribery and embezzlement. Government, or ‘political’, corruption occurs hen an office-holder or other governmental employee acts in an official capacity for personal gain Tax- is a financial charge or other levy imposed upon a taxpayer (an individual or legal entity) by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxes are also imposed by many administrative divisions. Taxes consist of direct or indirect taxes and may be paid in money or as its labor equivalent. Population growth- is the change in a population over time, and can be quantified as the change in the number of individuals of any species in a population using â€Å"per unit time† for measurement Ill. Outline Poverty in the Philippines: Causes, Constraints, and Opportunities comprehensively analyze the causes of poverty and recommends ways to accelerate poverty reduction and achieve more inclusive growth. The report provides an overview of current government responses, strategies, and achievements in the fight against poverty and identifies and prioritize future needs and interventions. The analysis is based on current literature and the latest available data, including the 2006 Family Income and Expenditure Survey. The main causes of poverty in the country include the following: low to moderate economic growth for the past 40 years; owe growth elasticity of poverty reduction; weakness in employment generation and the quality of Jobs generated; failure to fully develop the agriculture sector; high inflation during crisis periods; high levels of population growth; high and persistent levels of inequality (incomes and assets), which dampen the positive impacts of economic expansion; and Recurrent shocks and exposure to risks such as economic crisis, conflicts, natural disasters, and â€Å"environmental poverty. Key factors that worsen poverty in our country Economic growth did not translate into poverty reduction in recent years; Poverty levels vary greatly by regions; Poverty remains a mainly rural phenomenon though urban poverty is on the rise; Poverty levels are strongly linked to educational attainment; The poor have large families, with six or more members; Many Filipino households remain vulnerable to shocks and risks; Governance and institutional constraints remain in the poverty response; There is weak local government capacity for implementing poverty reduction programs; Deficient targeting in various poverty programs; There are serious resource gaps for poverty reduction and the attainment of the Megs by 201 5; Multidimensional responses to poverty reduction are needed; and Further research on chronic poverty is needed. Other cause The incomplete land reform aiming at overthrowing the traditionally unequal agrarian society coupled with lack of support for farmers has been a long-lasting flaw in the governments’ development policies that can still massively reduce poverty in the Philippines. Thus, the role of the state remains central to redistribute more equally the wealth created in the country, in order to avoid leaving the poor behind. Supporting the extremely poor must be seen as a long-term investment and counterbalanced with future gains. However, mistrust in the government combined tit corruption and/or incompetence makes the overall task much harder, even though it has led to the rise of militant movements that speak in favor of farmers to build fairer trade systems. In a strange way, another problem for the Philippines is that, in spite of having embraced liberalizing and international organizations’ rules, they have now ended up less integrated in the world economy than other Asian countries. For instance, import tariff on rice makes it one of the rare exceptions in WTFO, although understandable when you see how important rice is to the livelihood f millions of Filipinos. However, recent research on food price increase has shown that tariffs do not help protect farmers and instead increases poverty in both rural and urban areas. That’s because, even if imported rice can compete with domestic rice, the competition results in an overall reduction in consumer prices that is good for everyone. Moreover, with the right support, it helps identify which farmers need help and training so that they can either better manage their rice production or diversify their crops. Effects of poverty in the Philippines Rapid Population Growth Given that the population of the Philippines is increasing at a rapid rate of 2. 36% per year, it can be translated as an increase of more than 5,000 people daily in a country, which already has an increase of more than four million poor people since 1985. An 1985, the absolute number of people living in poverty was 26. 5 million. This increased to 30. 4 million in 2000 and from 2006 to 2009, increased by almost 970,000 Filipinos from 22. 2 million to 23. 1 million. As the Philippines have financially limited resources and a high poverty rate, the rapid increase in population has become a robber because there is an already insufficient resource to support the population, which leaves much fewer resources to improve the economy. From 2003 to 2006, even though the Philippines experienced above-average economic growth, the poverty incidence actually increased as a result of its population growth rate. Unemployment Poverty reduction has not kept up with GAP growth rates, largely due to the high unemployment rate, high inflation rate and wide income inequality. From 2000 to 2009, the economy of Philippines grew by 3. 2% on average annually, which was on par with the economic performance of its neighbors. However, this recent growth did not translate into more Jobs. Unemployment in the Philippines has been high in comparison to its neighbors, at around 7. 5% to 8. 0% since 2006. As the world’s second largest archipelago, the Philippines have faced difficulty in Job creation due to its inability to attract more foreign, direct investments. Died Gunrunning, whom is the Central Bank Deputy Governor, mentioned that while capital flows are turning to the emerging markets, foreign, direct investments to the Philippines remain relatively low due to the weak investment climate. The Philippines have hefty business procedures, or tax and customs administration, weak protection against expropriation and high-energy cost. Therefore, the poverty rate remains constant over the years. There is a lot of poverty in the Philippines. Some people, called â€Å"squatters,† live near trash mounds and scavenge through the rubble to find materials that they can re-sell. Many are living in extreme poverty and unsanitary conditions. One of the effects this impoverished lifestyle has on them is an extremely short life expectancy. But there are some rays of hope. For one, slow but steady economic improvements are providing Jobs in places like call centers. Secondly, charitable organizations like the Philippine Aid Society are growing and working hard to fight poverty. For those who want to do their part to help, consider a financial donation to one of these charities. Some solution for Poverty in Philippines Major Government Reform Removing of corrupt government officials Create more Employment Opportunities Call for help from the foreign countries for assistance in ending poverty ‘V. CONCLUSION Protecting the â€Å"pre-poor† Aside from the fact that over 1/3 of the population lives in poverty in the Philippines, experts have also observed that a good 50% of households are in a precarious tuition vulnerable enough to fall into poverty if a minor financial setback happens. Hence, the government must not Just take care of the poor, but also make sure that millions more don’t fall into poverty. Prevention is a must, if they want to prevent the problem from getting much bigger. Precariousness is usually worse in rural areas, even though many urban Filipinos are often at risk of falling into poverty as well. This shows that if urban poverty in the Philippines is much lower than rural one, there is a constant risk that it gets much bigger since many households are too vulnerable to economic shocks. Also, a characteristic of these precarious families is that they tend to have more kids than the non-precarious ones. Therefore, guaranteeing access to education and contraception are things that the government must focus on for its poverty prevention plan End import tariff, reduce poverty in the Philippines The other main problem slowing down efforts to tackle poverty are tariff (I. E. Taxes) on imports. Although they were created to protect local production, they ended up having the opposite effect. Tariff has made it more expensive for local producers (both in agriculture and industry) to import much-needed input for production. Therefore local production has stalled and resulted in more expensive prices for everyone. And in the end, many Filipinos were eventually buying foreign goods anyway as they’re (sometimes) cheaper and more diverse. In the sass, the government has started reducing tariff which decreased the price of energy (e. G. Oil and coal) and eventually reduced poverty as other prices fell as well. The government made up for the loss in revenue by implementing a carbon tax that also helped protecting the environment. Indeed, for a while cheaper oil also meant more pollution as the population used more machines. In the end, revenue from the carbon tax proved even higher than that from tariff. As a result, the excess of money led to lower taxes on the population and thus less poverty in the Philippines too. V. RECOMMENDATION Corruption is Just one of the factors in these problem but we must work together in order to end it. There are many ways to help the poor and end the poverty in our country. But it is not Just the problem of the government it is also the problem of all Filipino people. We as a the citizen of this country must work our way to establish ourselves by educating our minds in developing our personal lives and by this we an as a country rise to the challenge of ending poverty. How to cite Term: Poverty Reduction Programs, Papers

Ethical and the Legal Complexities-Free-Samples for Students

Questions: 1.Using the American Accounting Association (AAA) Ethical decision model explain the Ethical Issues involved here and recommend a course of action for Jacqui. 2.With reference to relevant case law, prepare a report for the Managing Partners of MYH on the strength of any negligence case that Oasis might bring against MYH. Answers: Introduction American Accounting Association (AAA) is seen to be having a reputable history for being a premier community of the accountants in academia. The membership diversity has been further able to create an environment with the appropriate collaboration and innovation (George et al., 2014). The report will be addressing the different types of the ethical and the legal complexities which need to be considered in the audit division at MYH. The main consideration for the recommendations has been implemented with the use of AAA standard. The latter part of the report has been further able to state on the various types of the concerning issues which areas seen to be associated to the application of the prepared recommendations for the managing partners of MYH and based on the relevant case study. 1.AAA Model Determination of Facts The given study is seen to be based on the MYH accounting firm, which has been seen to be mainly operating in NSW and Queensland. Morgan Fertilisers has been identified as one of the reputable client of the company, with the main operations in Tamworth and Toowoomba. The client has been seen to be changing the contractor for waste management related to Dumparound Ltd. A senior auditor has been seen to be knowledge of the activities of the community activities and she is aware of the fact that council are investigating Dumparound Ltd. in order to determine the toxic waste in one of the sites (Azimi Naim, 2015). Identification of ethical issues The various types of the ethical issues has been seen with Morgan Fertilisers Pty changing the contractor to Dumparound Ltd. for the purpose for waste management. The important consideration of ethics has been further raised by Jacqui Leak, who is aware of the Dumparound being investigated by the local council for toxic waste level. It has been further that Morgan Fertiliser and Dumparound contract has not specified for the damages nor signed by Dumparound. This particular contract is seen to be held for 3 years and Jacqui is substantially concerned about the implications. Identification of major principals and rules, values The prevailing ethical issue and the legal problems have been identified with the AASB 102 on valuation of inventories. The various types of the considerations of the valuations needs to be recognized as per the terms of asset and the same needs to be carried over for the revenue recognition. The main APES code applicable is APES 110 Code of Ethics for Professional Accountants has been seen to be applicable with Section 310 conflicts of interest. As per this application the members of MYH, they are expected to support the different types of the activities related to the support the legitimate and the ethical objectives. This has been seen with the application of the relevant procedure in the organization. Specification of the alternatives The primary specification has been considered with the evaluation of whether the adjustment in the inventories and the inventories between the year ending and the dates associated to the physical count is seen to be appropriately recorded. Furthermore, the auditor needs to provide the analysis as per the inward and the outward movement of the stock as per the date of cut off and this is done as per the count date. This is established as per the validity of the date as per the year date. Comparison of values and alternatives The values have been further seen to be compared based on the application of APES 110 Code of Ethics for Professional Accountants. This particular section is seen to be applicable as per the Section 310 conflicts of interest vs. AASB 102 on valuation of inventories. The alternative APES ruling has been further based on the responsibility of the member to employ the organization with the particular needs which has been seen to be considered as per the supporting needs of the organization. As per the rulings of AASB 102, the important considerations have been based on measuring of the net realizable cost or value of the asset which is carried forward as per the revenue recognition. The cost of the inventories has been further seen to be considered as per the different types of the evaluations which are seen to be relied on the factors which are specific with making the assets ready for use. Identification of the alternatives access the consequences If the value of the inventory is seen to be overvalued, the different types of the considerations made for the net income needs to be evaluated based on the gross profit of the company. The overvaluation of the retained earnings is further seen with the need to be overvalued based on the considerations of the retained earnings. The equity value and the total assets is related to the current assets and total assets, which may be overvalued based on the retained earnings. Recommended Decision Oasis Ltd can bring forward the negligence charged in terms of the audit of MYH. However, this needs to be considered as per the various types of the consideration which has been seen to be based on the evaluation made as per the sole decision taken by the company to deal with the given case. 2.Report for the managing partners of MYH The various types of the consideration made with the APEs and the AASB 102 has been seen to be based on the various types of the consideration which has been seen to be related to the error in the valuation of the inventory and the cost of the recognition of the assets, which has been carried forward with the revenue recognition. The various requirements of the inventory need to be measured as per the realizable value or cost, whichever is lower. The main cost associated to the inventory has been further seen to be related to the conversion cost, purchase cost and the various types of the cost which has been related to the making the asset as per the specified purpose. It further noted that the inventory cost is not expected to be recovered as per the evaluated expenses for the completion of the assessed expenses to the various types of sales policy. The important assumption for the recording of the inventories has been based on the realizable amount is considered to be reliable in n ature. This amount should not be carried in terms of the excess amount realized from the sales amount. In case of the overvaluation of the inventory the gross profit needs to be overstated. The primary impact needs to be overvalued with the retained earnings, equity of stockholder and the retained earnings. The net income has been seen to be considered for overvaluation of inventory with lower amount of the cost of goods sold which is charged for the revenue. The inflated amount of the net profit has been indicated with the equity of the retained earnings and stakeholders. Due to the overvaluation of the accounting period and the inventory, the accounting period has been changed with the starting of the inventory with the finishing of the accounting period. This has been further seen to be taken into consideration with the starting of the inventory towards the completion of the accounting period and has been further considered in the beginning of the inventory. This has been achieved in the given time frame. The main period of the cost associated to the goods needs to be considered fo r COGS. As this value is seen to be too high, this will be too high, this will be able to bring the period of the net income considered with the low amount of gross profit. Based on the given case of Morgan Fertilisers, they has been identified to be carrying high value in the inventory and the same has been reflected in the balance sheet of the company after being taken over by Oasis Ltd. Despite of this, two months later the inventory of the company has been seen to be overstated. It has been further discerned that more than 50% of the inventory was obsolete and this was not supposed to be included in the valuation count as per the inventory. The different considerations of the inventory are based on the actual value. Furthermore, MYH needs to consider the valuation of the stock with the valuation of the management. The confirmation of the physical count of the inventory is responsibility of the management for the entity. The main duty of the management has been further based on the strategy of checking of the inventory, once in every year for establishing the financial statement. The auditor needs to do a complete review for the technique get the proper and suitable consideration of the audit confirmation and tallying of the same with the physical inventory. In addition to this, the auditor needs to be present to inspect and make a survey around the management for recording of the changes as per the dependability of these procedures. The auditor is not allowed to opt for the inventory count which is seen to available for the alternative measures and the adjustment made in the inventory. The auditor needs to review on the different types of the internal control and management information to do internal control and recounting, tagging, stock sheets and the identification of the various types of non-moving and obsolete items. He also needs to account for the procedures for the valuation based on the WIP along with the inventory movement. The general rule of the auditor has been seen with liability towards the third party and the clients. The third party considerations have been stated below as follows: The truthfulness of the financial statement has not been depicted The auditor may has recklessly or intentionally ignored the facts, which is een to be untrue The errors has been committee in the preparation of the final accounts As per Esanda Finance Corporation Ltd v Peat Marwick Hungerfords (1997), case the corporation lent the money based on audit report. However, there has been default of the payment which has been further identified as the breach of mandatory accounting standard. Conclusion Based on the study although MYH verified the stock correctly, it accepted the valuation, but the management did not consider this due to obsolescence of the stock. The evidence of Oasis Ltd. has significantly considered under pressure and the completion of the audit in the limited time period. Reference Azimi, D., Naim, M. (2015). Impact of Organization Internal Factors on Ethical Intensity of Accountants in Afghanistan. Clayton, B. M., Staden, C. J. (2015). The Impact of Social Influence Pressure on the Ethical Decision Making of Professional Accountants: Australian and New Zealand Evidence.Australian Accounting Review,25(4), 372-388. George, G., Jones, A., Harvey, J. (2014). Analysis of the language used within codes of ethical conduct.Journal of Academic and Business Ethics,8, 1. Martinov-Bennie, N., Mladenovic, R. (2015). Investigation of the impact of an ethical framework and an integrated ethics education on accounting students ethical sensitivity and judgment.Journal of Business Ethics,127(1), 189-203.

The Advantages And Disadvantages Of Incorporating A free essay sample

Business Essay, Research Paper The Advantages and Disadvantages of Integrating a Business In order to advert all the advantages and disadvantages of integrating a concern, foremost I should seek to explicate what a corporation is. In 1819, Chief Justice Marshall of the United States Supreme tribunal said: # 8221 ; A corporation is an unreal being, unseeable, intangible, and bing merely in contemplation of the law. # 8221 ; In the Webster # 8217 ; s College Dictionary corporation is defined as # 8220 ; an association of persons, created by jurisprudence and holding an being apart from that of its members every bit good as distinguishable and built-in powers and liabilities. # 8221 ; A corporation is divided into many units called portions of stock. The proprietors of the stock are called shareholders or stockholders. One of the advantages of integrating a concern is that because a corporation has a legal being, portions can be sold at any clip without impacting the operations of the corporation. Besides, portions can be bought at any clip. Another large advantage of integrating a concern is that corporation have limited liabilities. This means that the corporation is responsible for its ain Acts of the Apostless and duties under the jurisprudence. This characteristic protects the shareholders of the corporation because the lone fiscal loss that they may endure is limited to the sum invested. Besides, the creditors of the corporation can non travel beyond the assets of the corporation to fulfill their claims. The shareholders or the stockholders are the 1s who have control over the direction of a corporation # 8217 ; s operation and activities. They are the 1s who elect the board of managers, and the board of managers are responsible to the shareholders. Besides, the board of managers are responsible for the direction of the daily operation of the corporation. They besides decide when and how much of their income to give to the shareholders or stockholders. Another characteristic that can be an advantage of integrating a concern is that corporations may be organized for non-profit-making organisations such as colleges, infirmaries, and others human-centered intents. However, most of the corporations are organized to gain a net income for shareholders. The biggest disadvantage of a corporation is that corporations are topic to revenue enhancements. Corporations are non like proprietary and partnership signifiers of organisation, they must pay federal income revenue enhancements. Besides, shareholders must pay income revenue enhancements on any dividends distributed to them. So, all the corporations are being revenue enhancement twice and it is what is call dual revenue enhancement. There are many advantages of integrating a concern. Before any organic structure decide to make that, they should analyze every instance in a peculiar manner and make up ones mind if it is deserving it to integrate a concern. Most of the biggest concern in the universe have become corporations because it is easy to command and better manner to acquire new capital.

Evaluate the Psychometric evidence underlying Herrnsteins and Murrays Analysis on Class Structure in American Life.

Evaluate the Psychometric evidence underlying Herrnsteins and Murrays Analysis on Class Structure in American Life. Before the title essay is attempted, it is necessary to provide the reader with a brief summary of the book in which these two authors, Herrnstein and Murray analyse Intelligence and Class Structure in American Life. After which the classic Psychometric View of Intelligence will be discussed and alternative and competing theories of Intelligence will be outlined. Finally, the significance of the book in relation to its underlying assumptions will be commented on.................................................................."Enormous explanatory power" (Seligman, 1994), "Very sober, very through, and very honest book" (Sowell, 1995), "incarnation of biological determinism"(Rawat). These could be the answer to the question; "Describe The Bell Curve in just one sentence". Indeed, they are extractions from articles that make up just a few drops in the entire ocean of literature that has been generated in reply to one of the most controversial works of this decade. Unlike any other are as of Psychology, the nature v.Alfred Binet (1857–1911), inventor of the first ...nurture debate in Intelligence has become equated with extremes of political viewpoints. And, certainly in 1994, the authors of The Bell Curve seem to have instigated a spiral of debate amongst the scientific (and non-scientific) community across the world.The general aim of the publication was to analyse the class structure in American life, and thereby illuminate the factors that they, (the authors) believe account for and successfully explain the increasing divide between the 'Cognitive Elite', at the extreme right of the statistical bell curve and the emerging 'Underclass' at the extreme left. This, according to Herrnstein and Murray, this is the way in which American society is shaped - in a symmetrical, normal distribution which houses majority of it's population in the middle portion of the curve.Indeed many human characteristics such as 'height' and 'weight' fit the curve well, and these characteristics are commonly known...

Blooms Taxonomy of Education and its use in Nursing Education Essay

Blooms Taxonomy of Education and its use in Nursing Education - Essay Example It is apparent that chronic illness is naturally incurable. The indications of these chronic disease factors are constant and unremitting; thus, as regards cognition, the emphasis of nursing should be on care, supportive, and preventative procedures when a patient undergoes unavoidable disease deterioration. The nurses and other health care providers have to learn how to manage chronic diseases in order for them to be able to help chronically ill patients attain independence. An appropriate self-management plan for chronic disease is one of the major cognitive challenges to nurses (Larkin & Burton, 2008). In order to successfully accomplish this, health care professionals should be able to recall information about the patient (knowledge), understand the issues confronted by the patient (comprehension), apply the knowledge gained from interacting with the patient and the other medical staffs (application), differentiate assumptions from facts (analysis), develop a comprehensive care plan (synthesis), and evaluate the value and quality of the care plan (evaluation). On the other hand, the ‘affective domain’ focuses on feelings, core intentions, and attitudes, and thus is strongly applicable to the caring profession of nurses (Emerson, 2007). It is vital that chronically ill patients are empowered and inspired to help themselves. Therefore, nurses should learn to listen attentively and sincerely to their patients (receiving), to show eagerness to respond (responding), to express commitment and develop individualized treatment plan (valuing), to embrace professional ethical codes as regards management of chronic illness (organization), and to work in a team (internalizing values). The third domain—the ‘psychomotor’—involves exercise of motor skills, coordination, and physical aspects (Quinn, 2000). Within this domain, the nurse should learn to observe and compare the behavior of a chronically ill patient to another patient (imitation). In this way,

Analysis of Advertisements English Essay Example | Topics and Well Written Essays - 1500 words

Analysis of Advertisements English - Essay Example The Durex Company produced one prominent set of condom advertisements. These advertisements appeal to a wide audience, utilizing an approach that is unique relative to other condom advertisements. In considering the Durex ads, it’s noted that, †because there’s so much potential to make easy, tasteless jokes, condom advertising requires a more delicate touch; great ads should make us think a little bit harder before rewarding us with the punch line† (Rideout). When examining the overriding communication mechanisms of these advertisements, it’s clear they capture this delicate touch. The most overriding persuasive technique these condom advertisements use is humor, with all the Durex ads implementing a subtle form of wit. Within this spectrum, the advertisements then can be divided along lines of whether they promote the condoms based on safety or enjoyment. For instance, one advertisement features a bed with four framed pictures on a nightstand next to it. The individuals in the advertisements are staring at the bed with shocked faces. Below the visual elements the advertisement contains the tagline, â€Å"Have the sex you tell your friends you have† (Rideout) and a picture of Durex condoms. ... While this advertisement is highly minimal in its presentation, it is highly effective; the minimal visual style functions to enhance the power of the textual message, encouraging customers to greatly consider the essential need to purchase Durex condoms over other brands. Another prominent style of condom advertising was made for Doc Morris Pharmacies. Created by the Grey Worldwide Advertising Agency from Dusseldorf, Germany, the advertisements are for extra safe latex condoms. As the advertisements are for extra safe latex condoms, it should be no surprise that the underlining intentions of these advertisements are to promote the reliability and sturdiness of the brand. While the Durex brand had attempted to emphasize safety concerns, it appears that in this instance the advertisement works to create a market-share through the cultivation of this safety concept. Also similar to the Durex advertisements, humor is used as a major element in the persuasive technique. The advertisement s themselves contain cartoon visual depictions of sperm swimming with a white background. In one version the sperm leading the others has a haircut and mustache that clearly depicts it as Hitler. In another version the sperm contains a beard and a Middle Eastern head arrangement, ostensibly depicting it as Osama Bin Laden. The obvious rhetorical technique implemented here is that in not purchasing a condom, or in purchasing a competitor’s condom, the individual runs the risk of having an undesired child that could potentially become a terrorist or dictator. The humorous elements of these advertisements are very high and successful, however one questions if they have perhaps sacrificed reliability and client trust for

Contemporary Future Trends Executive Memo Essay Example | Topics and Well Written Essays - 500 words

Contemporary Future Trends Executive Memo - Essay Example A common tendency however is to think that current crime trends and violence in prisons and such issues are contemporary because of some social criteria that causes these problems. Security over the years has evolved to a commercial business. Most people have realized the need for commercial security. (Bayley and Shearing, 2001), illustrated on their report that majority of investors who invested in the security industry have got their investment in double. It is important to note that the knowledge, regulation and the impact private security has over the community is evolving daily. While some people have shown interest in the current and future industry trends, the majorities are still fond and prefer the traditional blue-colored police force services (Manning, 2005). The privatization of the security industry is a very delicate matter and if not handled wisely could lead to polarization of security agencies, segregation of some communities especially the marginalized groups. In order to stay informed on the recent developments and trends, it is important to observe its effects on the contemporary world. In keeping up with the current trends, law enforcement agencies and courts have as well been highly influenced to shape up according to the contemporary social expectations. Much influence has been from Hollywood films and television shows. Television shows such as Boston Legal, Law & Order and the like are a major influence on the emerging trends in the courts and Law enforcement. Countries like Russia have eventually adopted the jury system and a lot of credit goes to the television films on the importance of the jury system. It is important for policymakers to decide on the best and most effective way to implement laws and policies and ensure that the social trends expected by the society. There also should be an evaluation of the best approach to take so that a community

Globalisation and the Global City

Globalisation and the Global City Introduction Globalization, it is not a new phenomenon (Stead, 2012) but has massive influenced in the late 20th century around the world, which has strongly affected on urban system in Europe, economics, political, cultural, environmental dimensions. People speculate and make hypothesis about globalization is related to competitiveness of cities with strong economic, innovative and creative ideas or structure on city planning. Most of researches about competitive city are premised on cities do compete to each other, however, few scholars do question about it. What is competitiveness? Is it comparison with others? What aim do they want to achieve? Definition of competitiveness The definition of competitiveness is different in several aspects. For companies, it is ability to produce products and service to meet the needs of customers and make maximum profit. For nations, it is degree to extend peoples income and maintain harmony of country with specific conditions within the world (OECD, 1994). For cities, it is an ability to generate better life, better goods, and better investment (Oyelaran-Oyenika, 2013). Competition is everywhere, but to what extent can be defined as competition between cities. It is hard to clearly contend and identify do cities or regions compete, in terms of different dimensions of definition in competition, and different contentions. The competition is between nations- states or cities and regions? It is hard to clarify which one is it, can the competition between cities be the one within states? London as a city usually presents as United Kingdom in global ranking. Such as in wealth of country ranking, technically, most of GDP are from London, which literally can present United Kingdom. This paper is to discover whether cities or regions compete to each other or not, and what do they compete for. Generally, there are two different criteria: economics aspect, and innovation or creativity. To question is global city can present competitive city? Some emerging challenges from globalization, technology changes, new economy, demographic density, and uncertainty for cities and regions. Cities compete? Very few studies have showed cities dont compete. Krugman (1995) contends that cities and regions do not compete to each other, they are fields for companies to compete for innovative and creative people and market.ÂÂ   Nevertheless, Porter (2016), has argued that cities compete to each other. Cities compete in different ways from state-nations, they dont compete to win trading or assert the territory, which nations-states do. Moreover, it is not like business competition, cities competition doesnt concentrate on any single object to make the maximum profit. They do compete funds from government, tourism, population of the city, wealth, employment, investment and good reputation across the country or within the world (Begg, 1999; Saez, 2015; Favero, 2016; Ratcliffe, 2006; Stewart, 1996). The prevailing urban policies are concentrated on social circumstances, affordable housing, for example, these are important for cities competitiveness (Porter, 1994). Such as, in UK, there was a competition for cities and towns, to elect the best city or town through notable feature, significantly regionally/nationally, historical features and forward looking attitude (UK gov., 2001). The title from the competition may lead lots of effects for the city. Competitiveness of city is deemed performance of city occasionally, and it can present quality of life (Begg, 1999; Rogerson, 1999). Production of city is dynamic measurement for citys competitiveness. The main key indicators of competitiveness: economics, technological innovation, environment, global linkages, government management, and social cohesion (Ni, 2013). However, most of researches intensify on economics. In Faveros (2016) paper, he referred that hard economics, such as, cost of labour and employment rate of city are the most common hard economics factors to be discussed in citys competitiveness. When employment rate is higher than others may mean that the city is more competitive. On the contrary, open urban climate may influence competitiveness and is more like soft economics in urban development. Porter (1998) has stated that environment does affect cities competitiveness, economic extension or development may be solution for city growth. In the past, cities could compe te for goods and services, due to the fast- changing environment, contemporary, people is crucial element. Florida (2002) has built 3Ts model, which includes technology, talent and tolerance, these three factors attract creative people flow into cities and lead citys growth. Additionally, Crossa (2016) has asserted that creative city is capable to attract all kinds of professional people turns to be more competitive in this world at present. Cities which are more diverse and innovative may lead inflow of population. Innovative and creative people are fundamental to cities and regions; they are implements to interest firms and investment, lead success and economics growth for the areas (Paas, 2012). However, major competition in cities and regions is unclear or be demonstrated, there are multi- objectives in different areas to compete for, conversely, firms have clear single objective in competition- profits (Porter, 2016). Consequence from competition. Globalization is one of trends in governments, cities are facing some challenges about financial pressure, national security, institutional relations and role of government changing, environmental degradation, cultural and social changing, and lead to borderless, increasing competition and cooperation within cities and regions (Ratcliffe, 2006). Cities can borrow successful ideas and practices from other cities through globalization (Stead, 2012). It may bring legislative and administrative changes of localized institutions and policies, and raise competitiveness in cities and regions. However, while competition is happening, cooperation is acting simultaneously, such as, INTERREG Programme; it is facilitated cooperation by the EU with planners around Europe for their common development. In addition, cooperation between cities and regions can developed by making sister cities to build networking and promote cultural notions. Brakman (2015) claims that cooperation by having twinning c ities can decrease transaction cost and significantly grow faster, which facilitate cities more competitive. Tosic (2007) also asserts that cooperation may lead stronger competitiveness and strategies of planning. Continuing from INTERREG Programme in Europe aids countries, cities, counties, or regions to address problems and derive experiences and apply new approaches from others, also cope with variety of things from different fields. B-Team, it is one of projects from INTERREG Programme which is about development of brownfield before greenfield land as a principle of continuous growth in Belfast, it was involved 14 partners from 11 different countries ran for three years to regenerate brownfield to be more efficient for communities and aimed to help partners to improve regeneration policies and developed integration of planning process. This project illustrates transferability by publishing to share with others who are interesting in it and may adopt it (B-Team, 2012). Significan tly, it has great influence on investment. The participatory urban planning is a method to attract investors, stakeholders and actors to charm their interest and find out innovative solutions and procedures. Cooperation in this project do affect in regeneration process, and learn wider range of implements and manners, additionally, raising competitive in the city. Once city is more competitive, it possesses advantageous position in competitions. Competition between cities and regions has successfully attracted government and investors with forcing local institutions and governance to develop and reform (Lever, 1999). Competitive city generates economic growth and wealth with extending local market, creating opportunities and jobs for commonality, allocating more funds for infrastructures and planning (Oyelaran-Oyenika, 2013). Being competitive attracts creative and innovative individuals and corporations gather. For example, in China, economic boom has been leading strongly influence on construction, which causes more competition between cities. Beijing and Shanghai, two colossal cities were competing the opera houses, which was designed by famous French architect. Contemporary, these constructions have successfully attracted attentions, also brought enormous influence for city (Wyne, 2006). It may lead tourism growth, and economic growth indirectly. The competition can arouse faithfulness and pride of residents and people m ay understand local authorities agenda better. Gospodini (2002) contends there are two parts of cities, which are opposite extremes in European urban system, metropolitan cities and smaller peripheral cities without indigenous resources for development. Rural regions may be more active to competition than urban regions, and try to stand out from it to get more opportunities for region and be more competitive to increase attention in certain competition. However, competition has driven by localized government and institutions, which may lead different results. The Three Sisters competition which is running within Southern Ireland- Waterford, Kilkenny and Wexford, competing the title of European Capital of Culture 2020. The title may bring tourism growth for the county, which lead economic growth in rural and urban area of Ireland. The competition is taking place in 2015 and 2016, which is a long-term form of planning, the result will be released in 2020. For years competing to each other, leading higher reputation and more well kn own, this title may bring growth of tourism and investment, having impact on economic growth. The reputation of the city would boom in the world, especially in Europe. City would have more funds from national government, retrieve local authorities with economic growth. In order to win the competition, local government may propose some policies for locuss development. There may be some special constructions or operations to stress on their characteristics, renewing heritages, or re-planning the place. However, there are some issues in rural area, three counties have limited fiscal resources and innovative ideas, which may cause passive operations on promoting. In Waterford city, for example, promotion flags of the competition are hung in city centre, but realistic situation is that few people have heard or weak understanding or confused about the aim of competition. There is no practical action to promote or implement it from localized government. This is a huge problem for regions o utside metropolitan area. It is important to courage and regenerate area through central authoritys support on centralized or decentralized planning. Global cities Global cities can be seen as competitive cities, which relate to different dimensions in economics, political, informative, cultural, societal, services concepts (Teece, 1990). The overall of global cities index in top 25 is assumption of business activity, human capital, information exchange, cultural experience and political engagement. The first bar chart below (Figure 1.1) displays that global elites are London, New York, and Paris which are hub of cultures, politics and economics with strong business activity and performance of labour, creativity (human capital). The top three have massive gap from last three in the ranking, in terms of strong business activities and performance of labour. Surprisingly, San Francisco and Boston take place in top 5 of good performance of city (Figure 1.2) based on personal well- being, economics, innovation, and governance. Nevertheless, it stands out from other cities may due to endeavour and implementation on innovation. Conversely, Houston instead of Paris or Tokyo squeezes into top 5; four out of five are cities from America, which can be presumed that America has advantageous position on economic and innovation in the world. These two bar charts prove that economic and innovation are the main reasons for city to be global city or competitive city. Figure 1.1 The Top 25 Global Cities Index, Rank and Score Source: A.T. Kearney, 2016 citied in Peterson, 2016, p2. Figure 1.2 The Top 25 Global Cities Outlook, Rank and Score Source: A.T. Kearney, 2016 citied in Peterson, 2016, p2. Evolving challenges Being ranked as a global city can be seen as a city with well competitiveness in environmental, political, spatial, social sites in order to further widen development. The competitive advantages have enormous influence on social welfare, politics position, public infrastructures, local services, financial support, media service, tourism planning, educational support and organization, international trading and may easily become headquarter of company or investment (Han 2005). Nevertheless, some issues and challenges have emerged, such as, new economy, technological changes, demographic density, urban design, and uncertainty (Ratcliffe, 2006). Globalization forces to transfer into new global economy, which may make different trends of competitiveness, politics, welfare, environment, investment and connectivity with others. To carter to sustain competitiveness, policies should be modified. Sometimes, planning policies hardly identify trends or require long-term periods to adapt it. While technological changes, informational functions are affected and implement of communication within cities and regions, progress equipment may influence progress and service. If city doesnt follow up technological changes, probably, it would lose competitive advantage in new era. Inflow of migrants is phenomenon of competitive city, extension of population strongly impacts on urban planning, affordable housing, work opportunities, criminal issues, transportation, greenfield, environmental problems, public infrastructures, education, and quality of life. Urban design and planning in competitive city consider about aesthetics objects, environme ntal dimension, political pressure, economic constraints, residential conditions. Approaches of planning are complex and uncertain, they suppose to adapt into dynamic changes, which means they should be creative and innovative strategies to prepare future changes. Evolving challenges from competition between cities and regions- Globalization is happening, transnational capital and international flows of labours are strongly influenced by it. Conclusion The competition between cities and regions do happen, meanwhile, so do cooperation. Both of them are crucial for cities to be global city. Many evidences demonstrate that cities and regions engage with competitiveness and cooperation (Tosic, 2007; Teece, 1990). The department of trade and industry of UK has published a report (2005) about the position in EU, and it clearly asserts that they do support the competition and open market in Europe in order to attract more creative people and investment, and reinforce on innovation and competition. The competition could encourage cities or regions have new ideas, moving forward, becoming different and better. There are more advantages than disadvantages in cities and regions competition, which brings diversity and implementation. If there is no competition between cities and regions, people dont want to move on, no motivation to improve or change themselves, and no city growth. Less opportunities for city, outflow of population, city will face recession. No one want to get better, city wont be better and wont catch the changing world and eventually, be deserted by the world.ÂÂ   With competitiveness, cities have proven more successful in long term. However, competition and cooperation are acting simultaneously, both are crucial for city growth, it is important to find the balance of them. The solution for evolving challenges may be decentralized in urban area. Localized authority should widen the concentration from centre, regenerating field, identifying role of authorities, following trends of globalization, cooperating with cities, more acquisition of knowledge from others. References Anonymous, 2001. UK Government: Fifteen cities compete for grant of a lord mayoralty. Press release, 25 October 2001. 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Competitive City: Introduction to the Review. Urban Studies, [e-journal] 36(5-6), 791-793. Available through: University College London Library website http://www.ucl.ac.uk/library> [Accessed 16 November 2016]. Ni, P., Wei, J., 2013. Global Urban Sustainable Competitiveness: a comprehensive analysis. In: P. Ni, P. K. Kresel, W. Liu, ed. 2015. The Global Urban Competitiveness Report 2013. Cheltenham: Edward Elgar Pub. Ltd. Ch.3. OECD, 1994. Trends in International Trade. OECD Economics Outlook, [e-journal] 56, 38-49. Available through: University College London Library website http://www.ucl.ac.uk/library> [Accessed 15 November 2016]. Oyelaran-Oyenika, B., 2013. Social and technological innovations in the competitiveness of cities. In: P. Ni, P. K. Kresel, W. Liu, ed. 2015. The Global Urban Competitiveness Report 2013.Cheltenham : Edward Elgar Pub. Ltd. Ch.9. Paas, T., Halapuu, V., 2012, Economic Growth in the Framework of Floridas 3T Model: Theoretical Considerations and Empirical Evidence, An Enterprise Odyssey. International Conference Proceedings. Europe, 13-16 June 2012. Zagreb: Croacia. Porter, M. E., 1994. A Competitive Advantages of Far Eastern Business: A Response. Asia Pacific Business Review, [e-journal] 1(2), 1-2. Available through: University College London Library website http://www.ucl.ac.uk/library> [Accessed 18 December 2016]. Porter, M. E., 1998. Competitive Strategy: Techniques for Analyzing Industries and Competitors. [e-book] New York: The Free Press. Available through: Scribd website https://www.scribd.com/> [Accessed 18 December 2016]. Porter, M. E., 2016. Inner-City Economic Development. Economic Development Quarterly, [e-journal] 30(2), 105-116. Available through: University College London Library website http://www.ucl.ac.uk/library> [Accessed 18 December 2016]. Ratcliffe, J., Kelly, R., Gannon, J., 2006. The Competitive Global City 2030: a Future Approach. Future Academy, [Online] Available at: http://arrow.dit.ie/futuresacart/> [Accessed 02 December 2016]. Rogerson, R. J., 1999. Quality of Life and City Competitiveness. Urban Studies, [e-journal] 36(5-6), 969-985. Available through: University College London Library website http://www.ucl.ac.uk/library> [Accessed 05 December 2016]. Saez, L., Perianez, I., 2015. Benchmarking urban competitiveness in Europe to attract investment. Cities, [e-journal] 36(5-6), 969-985. Available through: University College London Library website http://www.ucl.ac.uk/library> [Accessed 05 December 2016]. Stead, D., 2012. Best Practices and Policy Transfer in Spatial Planning. Planning Practice and Research, [e-journal] 27(1), 103-116. Available through: University College London Library website http://www.ucl.ac.uk/library> [Accessed 18 November 2016]. Stewart, M.,1996. Competition and competitiveness in urban policy. Public Money Management, [e-journal] 16(3), pp.21-26. http://www-tandfonline-com.libproxy.ucl.ac.uk/doi/pdf/10.1080/09540969609387929?needAccess=true. Teece, D. J., 1990. Competition, cooperation, and innovation: Organizational arrangements for regimes of rapid technological process. Economic Behaviour and Organization, [e-journal] 18(1), 1-25. Available through: University College London Library website http://www.ucl.ac.uk/library> [Accessed 15 December 2016]. Tosic, I., 2007. City-regions in Europe: The potentials and the realities. The Town Planning Review, [e-journal] 78(6), 775-795. Available through: University College London Library website http://www.ucl.ac.uk/library> [Accessed 17 December 2016]. Wyne. A., 2006. Chinese cities compete for dynamic opera houses. Architectural Record, [e-journal] 194(7), 38-38. Available through: University College London Library website http://www.ucl.ac.uk/library> [Accessed 16 December 2016].

Family Resource Centers Essay -- Social Work Children Papers

Family Resource Centers Half the children in this country live in homes in which one or both parents work. Twelve million children in this country do not have health insurance, and over 4.5% of all children are victims of suspected child abuse or neglect (Doktor and Poertner). Believe it or not, these are all indicators of the demand for Family Resource Centers within our school systems. Many question whether Family Resource Centers are worth the money the state pours into them. However, in serving students, parents and teachers, there should be no question of their significance. Due to The Kentucky Education Reform Act in the early 1990's we have seen the development of Family Resource Centers in Kentucky, and they are fulfilling expectations and serve a valuable purpose in spite of some skepticism. Being a social work major and growing up in a school system under KERA, I know that family resource centers are important and that all parents, students and teachers need to be informed of all the good they do for a community. To address these points we will discuss the purpose of family resource centers the controversy that surround them and their effectiveness. Background of Family Resource Centers Before we can look at the purpose and the controversy around Family Resource Centers, we must first consider their background and what Family Resource Centers are. According to an Orientation Guide for Newly Employed FR/YSC Coordinators published by Morehead State University's College of Education, Family Resource Centers originated in the Kentucky Education Reform Act of 1990. Section 18 of the historical document called for the establishment of a system of statewide coordination of child service agencies though a school base... ... Blocks for Success: States of States Kentucky." Education Week 21.17 (10 Jan 2002):119 Fact Search. Camden Carroll Lib. Morehead State University. 27 Oct 2013. Jones, Doug. Personal Interview. 2.Dec.2013. Messer, David. Personal Interview. 3 Nov. 2013. Rose, Harold. "Preface. "Orientation Guide for Newly Employed FR/YSC Coordinators." Morehead State University College of Education and Behavioral Sciences, May 1991: 1 "Student and Family Support." Kentucky Department of Education: (9 Sept 2003). 3 Nov. 2013 http://www.kentuckyschools.net. Wojciechowski, A. "Assuring the Effective Advanced Degree Nurse as Clinical Education Program Manager." Internet Journal of Advanced Nursing Practice: 5.2 (Jun 2002):43 Academic Search Premier. EBSCO Host. Camden Carroll Lib. Morehead State University. 27 Oct 2013.

Fluke, or, I Know Why the Winged Whale Sings Chapter 21~22

CHAPTER TWENTY-ONE I Lick the Body Electric The Maui sunset had set the sky on fire and everything in the bungalow had taken on the glowing pink tone of paradise – or hell, depending on where you were standing. Clay dismembered the bird and put the severed pieces on a platter to transport them to the grill. â€Å"You'll need something to bring those in on,† Clair said. Her dress was a purple hibiscus-flower print, and the orchid she wore in her hair looked like lavender dragonflies humping. She was dicing pickles into the macaroni salad. â€Å"What's wrong with this?† Clay held up the plate with the raw chicken. â€Å"You can't use the same plate. You'll get salmonella.† â€Å"Fine, fuck it,† Clay said, tossing the plate into the yard. The chicken parts bounced nicely, breading themselves with a light coating of sand, ants, and dried grass. â€Å"When did chicken become like plutonium anyway, for Christ's sake? You can't let it touch you or it's certain fucking death. And eggs and hamburgers kill you unless you cook them to the consistency of limestone! And if you turn on your fucking cell phone, the plane is going to plunge out of the sky in a ball of flames? And kids can't take a dump anymore but they have to have a helmet and pads on make them look like the Road Warrior. Right? Right? What the fuck happened to the world? When did everything get so goddamn deadly? Huh? I've been going to sea for thirty damned years, and nothing's killed me. I've swum with everything that can bite, sting, or eat you, and I've done every stupid thing at depth that any human can – and I'm still alive. Fuck, Clair, I was unconscious for an hour underwa ter less than a week ago, and it didn't kill me. Now you're going to tell me that I'm going to get whacked by a fucking chicken leg? Well, just fuck it then!† He didn't know where to go, so he came back in and slammed the screen door behind him, then opened it and slammed it again. â€Å"Goddamn it!† And he stood there, breathing hard. Not really looking at anything. Clair put down her knife and pickle, then wiped her hands. As she came toward Clay she pulled a large bobby pin from the back of her hair, and her long, thick locks cascaded down her back. She took Clay's right hand and kissed each of his fingertips, licked his thumb, then took his index finger in her mouth and made a show of removing it slowly and with maximum moisture. Clay looked at the floor, shaking. â€Å"Baby,† she said as she placed the bobby pin firmly between Clay's wet thumb and index finger, â€Å"I need you to go over to that wall and take this bobby pin and insert it ever so firmly into that electrical outlet over there.† Clay looked up at her at last. â€Å"Because,† she continued, â€Å"I know that you aren't mad at me and that you're just grieving for your friends, but I think you need to be reminded that you aren't invulnerable and that you can hurt even more than you do now. And I think it would be better if you did it yourself, because otherwise I'll have to brain you with your own iron skillet.† â€Å"That would be wrong,† Clay said. â€Å"It is a cruel world, baby.† Clay took her in his arms and buried his face in her hair and just stood there in the doorway for a long time. Amy had been missing for thirty-two hours. That morning a fisherman had found her kayak washing against some rocks on Molokai and had called the rental company in Maui. A life jacket was still strapped on the front of the boat, he said. The Coast Guard had stopped looking already. â€Å"Now, let me go,† Clair said. â€Å"I have to get that chicken out of the yard and rinse it off.† â€Å"I don't think we should eat that.† â€Å"Please. I'm going to cook it up for Kona. You're taking me out.† â€Å"I am?† â€Å"Of course.† â€Å"After I stick this in the outlet, right?† â€Å"You can grieve, Clay – that's as it should be – but you can't feel guilty for being alive.† â€Å"So, I don't have to stick this in the outlet?† â€Å"You used foul language at me, baby. I don't see any way around it.† â€Å"Oh, well, that's true. You go get Kona's chicken out of the yard. I'll do this.† On the second morning after Amy was lost at sea, Clay walked to the seaside, a rocky beach between some condos north of Lahaina – too short for morning runners, too shallow for a bathing crowd. He stood on an outcropping of rocks with the waves crashing around him and tried to let pure hatred run out of his heart. Clay Demodocus was a guy who liked things, and among the things he had liked the most was the sea, but this morning he held nothing but disdain for his old friend. The sapphire blue was indifferent, the waves elitist. She'd kill you without even learning your name. â€Å"You bitch,† Clay said, loud enough for the sea to hear. He spit into her face and walked back home. That old trickster Maui had been sitting on a rock nearby watching, and he laughed at Clay's hubris. Maui admired a man with more balls than brains, even a haole. He cast a small blessing at the photographer – just a trinket for the laugh, a trifling little mango of magic – and then he headed off to the great banyan tree to fog the film of Japanese tourists. Back in what was now only his office, Clay dug Amy's resume out of his files and made the call. He braced himself, trying to figure out how, exactly, he was going to tell these strangers that their daughter was missing and assumed to have drowned. He felt sad and alone, and his elbow hurt from the jolt of electricity he'd taken the night before. He didn't want to do this. He reached for the phone, then stopped and closed his eyes, as if he could make the whole thing go away, but on the back of his eyelids he saw the face of his mother as he had last seen her, looking up at him out of her barrel of brine, â€Å"Make the call, you pussy. If anyone knows how not to get bad news, it's you. Part of loyalty is following up, you sniveling coward. Don't be like your brothers.† Ah, sweet Mama, Clay thought. He dialed the phone – a number with a 716 area code, Tonawanda, New York. It rang three times, and the recorded operator came on, saying that the number he'd reached was not in service at this time. He checked it, then dialed the next number down, which also turned out not to be working. He called Tonawanda information for Amy's parents, and the operator told him there was no such listing. At a loss, he called Woods Hole Oceanographic Center, where Amy had gotten her master's. Clay knew one of her advisers, Marcus Loughten, an irascible Brit who had worked at Woods Hole for twenty years and was famous in the field for his work in underwater acoustics. Loughten answered on the third ring. â€Å"Loughten,† Loughten said.: â€Å"Marcus, this is Clay Demodocus. We worked together on –  » â€Å"Yes, Clay, I bloody know who you are. Calling from Hawaii, are you?† â€Å"Well, yes, I – ; â€Å"Probably, what, seventy-eight degrees with a breeze? It's seven below zero Fahrenheit here. I'm out installing bloody sound buoys in a monthlong blizzard to keep right whales from getting run over by supertankers.† â€Å"Right, the sound buoys. How are those working out?† â€Å"They're not.† â€Å"No? Why not?† â€Å"Well, right whales are stupid as shit, aren't they? It's not like a supertanker is quiet. If sound was going to deter them, then they'd be bloody well deterred by the engine noise, wouldn't they? They don't make the connection. Stupid shits.† â€Å"Oh, sorry to hear that. Uh, why keep doing it then?† â€Å"We have funding.† â€Å"Right. Look, Marcus, I need some information on one of your students who came out here to work with us. Amy Earhart? Would have been with you guys until fall of last year.† â€Å"No, I don't know that name.† â€Å"Sure you do, five-five, thin, pale, dark hair with kind of unnatural blue highlights, smart as a whip.† â€Å"Sorry, Clay. That doesn't fit any of my students.† Clay took a deep breath and trudged on. Biologists were notorious for treating their grad students as subhuman, but Clay was surprised that Loughten didn't remember Amy. She was cute, and if Clay could judge from a night of drinking he'd done with Loughten at a marine mammal conference in France, the Brit was more than a bit of a horndog. â€Å"Great ass, Marcus. You'd remember.† â€Å"I'm sure I would, but I don't.† Clay studied the resume. â€Å"What about Peter? Would he –  » â€Å"No, Clay, I know all of Peter's grad students as well. Did you call to confirm her references when you took her on?† â€Å"Well, no.† â€Å"Good work, then. Abscond with your Nikons, did she?† â€Å"No, she's missing at sea. I'm trying to contact her family.† â€Å"Sorry. Wish I could be of help. I'll check the records, just to be sure – in case I've had a ministroke that killed the part of the brain that remembers fine bottoms.† â€Å"Thanks.† â€Å"Good luck, Clay. My best to Quinn.† Clay cringed. It turned out he really wasn't up for bearing bad news. â€Å"Will do, Marcus. Good-bye.† Clay hung up and resumed staring at the phone. Well, he thought, I knew absolutely nothing about this woman that I thought I knew. Libby Quinn had already called (sobbing) to say that they should have some kind of joint service at the sanctuary for Nate and Amy, and that Clay should speak. What was he going to say about Amy? Dearly beloved, I think we all knew Amy as scientist, a colleague, a friend, a woman who showed up out of nowhere with a completely manufactured history, but I think, because she saved my life, that I came to know her better than anyone here, and I can tell you unequivocally, she was a smart aleck with a cute butt. Yeah, he'd need to work on that. Damn it, he missed them both. Clay decided to kill the day by editing video: time-eating busywork that supplied at least an imaginary escape from the real world. The afternoon found him going through the rebreather footage he'd taken on the day the whale had conked him, for the first time going past the point where he was unconscious, just to see if the camera picked up anything usable. Clay let the video run: minutes of blue water, the camera tossing around at the end of the wrist lanyard, then Amy's leg as she comes down to stop his descent. He cranked the audio. Hiss of ambient noise, then the bubbles from Amy's regulator, the slow hiss of his own breathing through the rebreather. As Amy starts to swim to the surface, the camera catches his fins hanging limply against a field of blue, then Amy's fins kicking in and out of the frame. Both their breathing is steady on the audio track. Clay looked at the time signature of the video. Fifteen minutes when the motion stops. Amy making her first decompression stop. On the audio he hears the chorus of distant singing humpbacks, a boat motor not too far off, and Amy's steady bubbles. Then the bubbles stop. The camera settles against his thigh and drifts, the lens up, catches light from the surface, then Amy's hand holding on to his buoyancy vest, reading the data off his dive computer. Her regulator is out of her mouth. On the audio there's only his breathing. The camera swings away. Ten minutes more pass. Clay listens for Amy's breathing to resume. The motion from her hooking into the rescue tank on the rebreather should move the camera, but there's just the same gentle drift. They move up. Clay guesses maybe to seventy-five feet. Amy is doing another decompression stop, doing it by the book, despite the emergency. Except he still can hear only one person breathing. She pulls him to more shallow depth. The frame lightens up, and the camera swings around, the wide angle showing Clay's unconscious form and Amy kicking, the regulator out of her mouth, looking at the surface. She hasn't used the bail-out tank on Clay's rebreather, and she hasn't taken a breath for, as far as Clay can tell, forty minutes. This can't be right. He listens, watching until the time signature shows sixty and the tape ends – the entire thing having been dubbed to the hard drive. He rewinds it on-screen, slowing down when the camera shows anything but blue, listening again. â€Å"No fucking way.† Clay backed away from the monitor, watching as the video ran out again and froze on the image of Amy holding him steady at twenty or so feet down, no regulator in her mouth. He ran out the door, calling, â€Å"Kona! Kona!† The surfer came shuffling out of his bungalow in a cloud of smoke. â€Å"Just tracking down navy spies, boss.† â€Å"Where did you guys put the rebreather? The day they took me to the hospital?† â€Å"She's in the storage shed.† Clay made a beeline for the bungalow they used to store dive and boat equipment. He waved Kona after him. â€Å"Come.† â€Å"What?† â€Å"Did you guys refill the oxygen or the bail-out tanks?† â€Å"We just rinsed it and put it in the case.† Clay pulled the big Pelican case off a stack of scuba tanks and popped the latches. The rebreather was snug in the foam padding. Clay wrenched it out onto the wooden floor and turned on the computer that was an integral part of it. He hit buttons on the display console and watched the gray liquid-crystal display cycle through the numbers. The last dive: Downtime had been seventy-five minutes, forty-three seconds. The oxygen cylinder was nearly full. The bail-out air supply was full. Full. It hadn't been touched. Somehow Amy had stayed underwater for an hour without an air supply. Clay turned to the surfer. â€Å"Do you remember anything that Nate showed you about what he was working on? I need details – I know in general.† Clay wasn't sure what he was looking for, but this had to mean something, and all he had to fall back on was Nate's research. The surfer scratched the dreadless side of his head. â€Å"Something about the whales singing binary.† â€Å"Come show me.† Clay stormed through the door and back to the office. â€Å"What you looking for?† â€Å"I don't know. Clues. Mysteries. Meaning.† â€Å"You gone lolo, you know?† CHAPTER TWENTY-TWO Deep Below, Bernard Stirs About the time that Nathan Quinn had started to master his nausea in the whale ship's constant motion (four days on board), another force started working on his body. He felt an uneasiness come over him in waves, and for twenty or so seconds he would feel as if he needed to crawl out of his skin. Then it would pass and leave him feeling a little numb for a few seconds, only to start up again. Poynter and Poe were moving around the small cabin looking at different gobs and bumps of bioluminescence as if they were gleaning some meaning from them, but, try as he might, Nate couldn't figure out what they were monitoring. It would have helped to be able to get out of the seat and take a closer look, but Poynter had ordered him strapped in after he made his first break for the back orifice. He'd nearly made it, too. Had dived at it just like he'd seen the whaley boys do, except that only one arm had gone through, and he ended up stuck to the floor of the whale, his face against the rubbery skin, his hand trailing out in the cold ocean. â€Å"Well, that was phenomenally stupid,† said Poynter. â€Å"I think I've dislocated my shoulder,† Nate said. â€Å"I should leave you there. Maybe a remora or two will latch on to your hand and teach you a lesson.† â€Å"Or a cookie-cutter shark,† said Poe. â€Å"Nasty bastards.† The whaley boys turned in their seats and snickered, bobbing their heads and blowing the occasional raspberry, which could inflict considerable moisture off a four-inch-wide tongue. Evidently Quinn was a cetacean laugh riot. He'd always suspected that, actually. Poynter got down on his hands and knees and looked Nate in the eye. â€Å"While you're down there, I'd like you to think on what might have happened if you'd been successful at launching yourself through that orifice. First, we're at – Skippy, what's the depth?† Skippy chirped and clicked a number of times. â€Å"A hundred and fifty feet. Beyond the fact that you'd probably have blown out your eardrums almost immediately, you might think on how you were going to get to the surface on one breath of air. And should you have gotten to the surface, what were you going to do then? We're five hundred miles from the nearest land.† â€Å"I hadn't worked out the whole plan,† Nate said. â€Å"So, actually, I might be looking at success, right? You just wanted to test the outside water temperature?† â€Å"Sure,† said Nate, thinking it might be best to stay agreeable. â€Å"Can you feel your hand?† â€Å"It's a little chilly, but, yes.† â€Å"Oh, good.† And so they'd left him there a couple of hours, his hand and about six inches of his arm hanging out in the open sea as the whale ship swam along, and when they finally pulled him up, they put him in his seat and kept him restrained except to eat and go to the bathroom. He'd tried to relax and observe – learn what he could – but then a few minutes ago these waves of uneasiness had started hitting him. â€Å"He's got the sonic willies,† said Poe. Poynter looked away from Skippy's console. â€Å"It's the subsonics, Doc. You're feeling the sound waves even though you can't hear them. We've been communicating with the blue for about ten minutes now.† â€Å"You might have said something.† â€Å"I just did.† â€Å"Couple of hours you'll be in the blue, Doc. You can stand up again, walk around a little. Have some privacy.† â€Å"So you're communicating with it in low-frequency sound?† â€Å"Yep. Just like you thought, Doc, there was meaning in the call.† â€Å"Yeah, but I didn't think this, that there were guys, and guylike things, riding about inside whales. How in the hell can this be happening? How can I not know about this?† â€Å"So you're giving up on the being-dead strategy?† asked Poe. â€Å"What is it? Space aliens?† Poynter unbuttoned his shirt and showed some chest hair. â€Å"Do I look like a space alien?† â€Å"Well, no, but them.† Nate nodded toward the whaley boys. They looked at each other and snickered, a sort of wheezing laughter coming from their blowholes, paused, looked back at Nate, then snickered some more. â€Å"Maybe on their planet sentient life evolved from whales rather than apes,† Quinn continued. â€Å"I can see how they might have landed here, deployed these whale ships, and kept under the radar of human detection while they looked around. I mean, man obviously isn't the most peaceful of creatures.† â€Å"That work for you, Doc?† asked Poynter. â€Å"On their planet they developed an organically based technology, rather than one based on combustion and manipulation of minerals like ours.† â€Å"Oh, that is good,† said Poe. â€Å"He's on a roll,† said Poynter. â€Å"Unraveling the mystery, he is.† Skippy and Scooter nodded to each other and grinned. â€Å"So that's it? This ship is extraterrestrial?† Quinn felt the small victory rush that one gets from proving a hypothesis – even one as bizarre as space aliens riding in whale ships. â€Å"Sure,† said Poe, â€Å"that works for me. You, Cap?† â€Å"Yeah, moon men, that's what you guys are,† Poynter said to the whaley boys. â€Å"Meep,† said Scooter. And in a high, squeaky, little-girl voice, Skippy croaked, â€Å"Phone home.† The whaley boys gave each other a high four and collapsed into fits of hysterical wheezing. â€Å"What did he say?† Nate nearly snapped his neck trying to turn around against the restraints. â€Å"They can talk?† â€Å"Well, I guess, if you call that talking,† Poe said. He exchanged high fives with Poynter at the expense of the whaley boys, who paused in their own laughter to roll the whale ship in three quick spirals, which tossed the unsecured Poe and Poynter around the soft cabin like a couple of rag dolls. Poynter came up with a bloody lip from connecting with his own knee. Poe had barked his shin on one of the whaley boys' heads as he went over. Strapped in, Nate concentrated on not watching a rerun of his lunch of raw tuna and water. â€Å"Bastards!† said Poe. â€Å"That what you expected in your race of super-intelligent, space-faring extraterrestrials, Nate?† Poynter wiped blood from his lower lip and flung it at Scooter. Carl Linnaeus, an eighteenth-century Swedish doctor who specialized in the treatment of syphilis, is credited with inventing the modern system that is used for classifying plants and animals. Linnaeus is responsible for naming the humpback whale Megaptera novaeangliae, or â€Å"big wings of New England,† and later naming the blue whale Balaenoptera musculus, or â€Å"little mouse†: at 110 feet long, over a hundred tons, an animal whose tongue alone is larger than a full-grown African elephant – the largest animal to ever live on the planet. â€Å"Little mouse†? Some speculated that this ironic misnomer was perpetrated entirely to confuse Linnaeus's lab assistants, as in Run out and bring me back a â€Å"little mouse,† Sven. Others think that the pox had gone to Carl's head. Quinn was crouched over the back orifice, Skippy and Scooter holding him by either arm, Poynter and Poe crouched before him, saluting. He could feel the texture of the opening under his bare feet, like wet tire tread. â€Å"It's been a pleasure, Doc,† Poynter said. â€Å"Have a great trip.† â€Å"We'll see you back at base,† said Poe. â€Å"Now, just relax. You're barely going to contact water. Hold your nose and blow.† Quinn did. Poynter counted, â€Å"One, two –  » â€Å"Meep.† Nate was sucked out the orifice, felt a brief chill and some pressure pushing back against his ears, and found himself in a chamber only a little taller than that in the humpback, with a fairly amused woman. â€Å"You can stop blowing now,† she said. â€Å"Yet another phrase I didn't think I'd be hearing in this lifetime,† Nate said. He let go of his nostrils and took a deep breath. The air seemed fresher than in the humpback. â€Å"Welcome to my blue, Dr. Quinn, I'm Cielle Nu;ez. How do you feel?† â€Å"Pooped.† Quinn grinned. She was about his age, Hispanic with short dark hair peppered gray and wide brown eyes that caught the bioluminescence off the walls and reflected what looked like laughter. She was barefoot and wearing generic khakis like Poynter and Poe. He shook her hand. â€Å"Cute,† she said. â€Å"Come forward with me, Doctor. I'm sure it's been a while since you were able to stand up straight.† She led him down the corridor, which reminded Nate of when, as kids, he and his buddies had explored storm drains in Vancouver. It was tall enough to walk in, but not tall enough to stand in comfortably. â€Å"Actually, Cielle, I'm not a doctor. I have a Ph.D., but the doctor thing –  » â€Å"I understand. I'm captain of this rig, but if you call me ‘Captain, I'll ignore you.† â€Å"I wanted to hear the humpback sing before I left. You know, from the inside.† â€Å"You will. There'll be time.† The corridor started to widen as they moved forward, and Nate was actually able to walk normally, or as normally as one can walk when barefoot on whaleskin. This skin had a mottled appearance, whereas on the humpback it had been nearly solid gray. He noticed that on this ship there were wide veins of bioluminescence on the floor, casting a yellow light up upward that gave everything a sinister green glow. Nuà ±ez paused by what appeared to be portals on either side of them. â€Å"This is as good a place as any,† she said. â€Å"Now, turn sideways and take my hand.† Quinn did as he was asked. Her hand felt warm but dry. She was a small woman, but powerfully built, he could feel the strength in her grip. â€Å"Now, we're just going to walk as the ship moves. Don't stop until I say, or you'll fall on your ass.† â€Å"WHAT?† â€Å"Okay, Scooter, roll it.† â€Å"Scooter?† â€Å"All pilots are called Scooter or Skippy. They didn't tell you?† â€Å"They weren't very forthcoming with information.† â€Å"Humpback crews are a bunch of yahoos.† Nuà ±ez smiled. â€Å"You know the type, like navy fighter pilots topside? All ego and testosterone.† â€Å"I got more cretin than yahoo,† Nate said. â€Å"Well, with that particular bunch, yes.† The whole corridor started to move. â€Å"Here we go, step, step, step, that's good.† They were walking across the walls as the ship rolled. When they were standing on the ceiling, the roll stopped. â€Å"Nice, Scooter,† Nuà ±ez said, obviously communicating through some sort of hidden intercom. Then, to Nate, â€Å"He's so good.† â€Å"We were upside down to make the transfer?† â€Å"Exactly. You're a smart guy. Look, these are cabins. She touched a lighted node on the wall, and a skin portal folded back on itself. Again Nate was put in mind of the blowhole of a toothed whale, but it was so big, nearly four feet across, it was just†¦ unnatural. Lines of light pumped to life past the portal to reveal a small cabin, a bed – apparently made of the same skin as the rest of the interior – but also a table and a chair. Nate couldn't make out what material they might be made of, but it looked like plastic. â€Å"Bone,† Nu;ez said, noticing him noticing. â€Å"They're as much a part of the ship as the walls. All living tissue. There are shelves and cubbyholes for your stuff in the bulkheads, closed now. Obviously everything has to be stowed for little maneuvers like the one we just performed. The motion isn't as bad as on the humpbacks. You'll find you'll get used to it, and then you can move about just as if you were on land.† â€Å"You're right. I didn't even notice we were moving.† â€Å"That would be because we're not,† said Nu;ez. The sound of whaley-boy snickering wheezed down the corridor toward them. â€Å"You guys are supposed to be working,† Nu;ez said to the air. â€Å"Prepare to get under way.† She turned to Quinn. â€Å"Can I buy you a cup of joe? Maybe answer some of your questions?† â€Å"You're offering?† Quinn felt his heart jump with excitement. Information, without Poynter and Poe's goofing obfuscation? He was thrilled. â€Å"That would be fantastic.† â€Å"Don't pee all over yourself, Quinn. It's just coffee.† The corridor opened up into a large bridge. The head of the blue was huge compared to the humpback's. On either side of the entry a whaley boy stood grinning at them as they passed. They were both taller than Quinn, and unlike the Scooter and Skippy of the humpback, their skin was mottled and lighter in color. Nate paused and grinned back at them. â€Å"Let me guess – Skippy and Scooter?† â€Å"Actually, Bernard and Emily 7,† said Nu;ez. â€Å"You said they all were –  » â€Å"I said all pilots were named Skippy and Scooter.† She gestured to the front of the bridge, where two whaley boys sitting at control consoles were turning in their seats and grinning. Maybe, thought Nate, they always appeared to be grinning, much like dolphins. He'd made an amateur mistake, assuming that their facial expressions were the analog of human expressions. People often did that with dolphins, even though the animals had no facial muscles to facilitate expression. Even sad dolphins appeared to be smiling. â€Å"What are you two grinning at?† asked Nuà ±ez. â€Å"Let's get on the way.† The pilots frowned and turned back to their consoles. â€Å"Well, crap,† Nate said. â€Å"What?† â€Å"Nothing, just another theory shot in the ass.† â€Å"Yeah, this operation does that, doesn't it?† Nate felt something stirring in his back pocket and spun around to see a thin, fourteen-inch-long pink penis that was protruding from Bernard's genital slit. It waved at him. â€Å"Holy moly!† â€Å"Bernard!† Nuà ±ez snapped. â€Å"Put that away. That is not procedure.† Bernard's unit drooped noticeably from the scolding. He looked at it and chirped contritely. â€Å"Away!† Nuà ±ez barked. Bernard's willy snapped back up into his genital slit. â€Å"Sorry about that,† Nuà ±ez said to Nate. â€Å"I've never gotten used to that. It's really disconcerting when you're working with one of them and you ask them to hand you a screwdriver or something and his hands are already full. Coffee?† She led him to a small white table around which four bone chairs protruded from the floor. They looked like old-style Greek saddle chairs – no backs, organic curves, and the high gloss of living bone – but more Gaudi than Flintstone. Quinn sat while Nuà ±ez touched a node on the wall that opened a meter-wide portal that had concealed a sink, several canisters, and what looked like a percolator. Nate wondered about the electricity but forced himself to wait before asking. While Nuà ±ez prepared the coffee, Quinn looked around. The bridge was easily four times the size of the entire cabin in the humpback. Instead of riding in a minivan, it was like being in a good-size motor home – a very curvy, dimly lit motor home, but about that size. Blue light filtered in through the eyes, illuminating the pilots' faces, which shone like patent leather. Nate was starting to realize that even though everything was organic, living, the whale ship had the same sort of efficiency found on any nautical vessel: every spaced used, everything stowed against movement, everything functional. â€Å"If you need to use the head, it's back down the corridor, fourth hatch on the right.† Emily 7 clicked and squealed, and Nu;ez laughed. She had a warm laugh, not forced; it just rolled out of her smooth and easy. â€Å"Emily says it seems as if it would be more logical for the head to be in the head, but there goes logic.† â€Å"I gave up logic a few days ago.† â€Å"You don't have to give it up, just adjust. Anyway, facilities in the head are like everything on the ship – living – but I think you'll figure out the analogs pretty quickly. It's less complicated than an airliner bathroom.† Scooter chirped, and the great ship started to move, first in a fairly radical wave of motion, then smoothing out to a gentle roll. It was like being on a large sailing ship in medium seas. â€Å"Hey, a little more warning, Scooter, huh?† said Nu;ez. â€Å"I nearly dumped Nathan's coffee. Okay if I call you Nathan?† â€Å"Nate's good.† Moving with the roll of the ship, she made it back to the table and put down the two steaming mugs of coffee, then went back for a sugar bowl, spoons, and a can of condensed milk. Nate picked up the can and studied it. â€Å"This is the first thing from the outside that I've seen.† â€Å"Yeah, well, that's special request. You don't want to try whale milk in your coffee. It's like krill-flavored spray cheese.† â€Å"Yuck.† â€Å"That's what I'm saying.† â€Å"Cielle, if you don't mind my saying, you don't seem very military.† â€Å"Me? No, I wasn't. My husband and I had a sixty-foot sailboat. We got caught in a hurricane off of Costa Rica and sank. That's when they took me. My husband didn't make it.† â€Å"I'm sorry.† â€Å"It's okay. It was a long time ago. But, no, I've never been in the military.† â€Å"But the way you order the whaley boys around –  » â€Å"First, we need to clear up a misconception that you are obviously forming, Nate. I – we, the human beings on these ships – are not in charge. We're just – I don't know, like ambassadors or something. We sound like commanders because these guys would just goof off all day without someone telling them what to do, but we have no real authority. The Colonel gives the orders, and the whaley boys run the show.† Scooter and Skippy snickered like their counterparts on the humpback ship, Bernard and Emily 7 joined them – Bernard extending his prehensile willy like a party horn. â€Å"And whaley girls?† Nate nodded toward Emily 7, who grinned – it was a very big, very toothy grin, but a little coquettish in the way one might expect from, say, an ingenue with a bite that could sever an arm. â€Å"Just whaley boys. It's like the term ‘mankind, you know – alienate the female part of the race at all costs. It's the same here. Old-timers gave them the name.† â€Å"Who's the Colonel?† â€Å"He's in charge. We don't see him.† â€Å"Human, though?† â€Å"I'm told.† â€Å"You said you'd been here a long time. How long?† â€Å"Let me get you another cup, and I'll tell you what I can.† She turned. â€Å"Bernard, get that thing out of the coffeepot!†