Personal Statement for Applying University of California

For Applying University of California - Personal Statement Example I consider venturing into any activity that builds up my indispensable qualities as a business economist. The activities and qualities that are illustrated by this document manifest the degree of pursuance of my career. I developed an exceptionally strong interest in Business Economics which I made a decision to major in during my further education. Born in a middle class family where my parents gathered a lot of effort to raise me up, I quickly inferred the need for finance from this experience. As it is said, necessity is the mother of invention, and so I got interested in economics. My father’s insufficient knowledge and skills in financial control were my earliest cues to pursue economics to professional level. He ran a small business for selling fashion clothes, food factory – selling deep-fried flour sticks and grilled potatoes. His investment performed poorly in the stock markets during the financial crisis (downturn). Then his investment failed totally not long after. Key knowledge learnt here was about microeconomics and macroeconomics. I learnt how the limited knowledge on these fields impacted negatively my father’s investments. ... I also worked as an Exhibition promoter at Adecco Company where I learnt how culture affects the buying patterns. I developed strong communications skills during my work as an exhibition promoter. Before I joined the Adecco Company, I had gone for an internship at China Resource Vanguard Co. Ltd where I carried out database building and management while also doing research for the market. Prior to Adecco Company, I participated in several volunteer works while at Anza College; I volunteer for International Student Volunteer (ISV) where I helped and counseled senior students. I learnt, by dealing with the students, the skills of interacting with people both of my age and my seniors. I volunteered for Red Cross where I helped in planting of trees in the green society project and in packing food and other materials for the needs. As a volunteer in running for a Concession Stand in Flea in Flea Market at De Ana College, I learnt the skills of being a leader, organizing and managing teamw ork. At St. Joan of Arc Secondary School, I volunteered to teach the handicap to do easy jobs. I also participated in selling flats for volunteer organizations to raise funds. At St. Joan of Arc Secondary School, I volunteered to teach children in the underdeveloped country to learn Basic English and Chinese. In addition, I counseled senior citizens about finance, housing and daily life. I have participated in several student organizations and activities. First, at De Anza College, I took part in the President of Japanese Cultural Club (JCC) with lots of interest. I learnt about Japanese culture, I was a member of track and field varsity for sports activities; a member of cross cultural partners (CCP)

Types of employee motivation Dissertation Example | Topics and Well Written Essays - 2000 words

Types of employee motivation - Dissertation Example Motivating the human resource works towards achieving higher efficiency in their services (Changing Minds, 2011). Research reveals that a highly motivated employee has a greater productivity than an employee who is not so motivated. Thus organisations implementing employee motivation strategies are deemed to perform better than those without such practices. This project aims to identify the different ways of motivating employees in organisations in Saudi Arabia. Its main focus is to identify the factors which help to motivate employees. The company chosen for the purpose of the project is Saudi Telecom Company (STC), which holds the top most position in the telecommunications sector in Saudi Arabia. The research conducted for the purpose is by using the questionnaire. The questions are aimed towards the employees of the organisation to find out their views about the motivational factors which would enhance their work productivity. The results following from the questionnaire have bee n presented as research findings in the project. Finally, it provides strategies which should be developed by the organisations which would motivate its staff towards enhancing their productivity. About the Company (Saudi Telecom Company- STC) The company was established in 1998 after being approved by the â€Å"Council of Ministers’ Decree No. 213† (STC, 2011) to establish under the name of STC. It is considered to be the leading telecommunication service provider in Saudi Arabia. It has been continuously working towards meeting its customer requirements, keeping up with the changing technologies and going with the market trends. The company underwent change in its strategy from that of a government system to standards of commercial business. This transition comprised of internal reorganisation, staff development, re-skilling, changing the company’s internal process, restudying its customer requirements and at the same time continuing to undertake its corporate responsibilities (STC, 2011). This company has been chosen for this study because it has been working towards changing its strategies which would necessarily involve restructuring its human resource practices, of which motivation is an important component. Research and Analysis Research Statement The research statement is as follows- What factors are used in organisations of Saudi Arabia for motivating its employees? STC or the Saudi Telecom Company has been chosen for the study and choice of this firm is done purely on the basis of judgement. The research question would allow for designing the most appropriate motivational mix by the management of the organisation. Aim of the Study The research aims to identify the different ways of motivation that are practiced in the firms of Saudi Arabia. It finds the different views proposed by employees of the company. This is done by conducting a primary research on the subject. A secondary research component would also be present to get a m ore comprehensive view on the subject. The literature review would be developed using secondary research techniques. It would include the use of books, journals and scholarly articles. The primary research techniques would be primarily based on the use of questionnaire. The questionnaire method would be followed. The responses following from the method would be collected,

Follicular Lymphoma Case Study

Follicular Lymphoma Case Study The clinical condition given was a 33 year old patient diagnosed with chemotherapy resistant advance follicular lymphoma. Lymphoma is a type of cancer of the lymphocytes, which belongs to the white blood cell family of the body.1 White blood cells circulate the body through an extensive network of lymphatic systems, illustrated in figure 1, which includes the bone marrows, spleen, thymus and the lymph nodes. Lymphoma is categorized into two, the Hodgkin lymphoma and the non-Hodgkin lymphoma (NHL). Follicular lymphoma belongs to the group of NHL that affects the B-cell lymphocytes, which plays a critical role in immune response by producing antibodies in human body. Under the view of a microscope, follicular lymphoma produces a nodule or follicular structure, as the name suggested. Microscopic image of follicular lymphoma can be seen in figure 2. Diagnosis Diagnosis requires a biopsy of a lymph node, involving the process of obtaining a small amount of tissue for testing in the laboratory.5, 6 However, biopsy alone will not be sufficient to diagnose the lymphoma. Other scans on the abdominal, chest, or pelvic areas by using techniques such as Computer Tomography Scan (CT-Scan), Positron Emission Tomography (PET-Scan), will aid diagnosis as well.7, 8 According to the National Comprehensive Cancer Network (NNCN) Guidelines, laboratory test which is inclusive of full blood count, uric acid level, serum calcium level, as well as liver function test are needed in order to confirm diagnosis.9 Follicular Lymphoma Stages and Classifications Staging is important in patient with follicular lymphoma as it divides patient into group and determines what kind of treatment is needed, or whether treatment is required. Generally, NHLs are divided into four stages, summarized in table 1 below. Follicular lymphomas categorized in stage II, III, and IV are termed as advanced follicular lymphoma, as the case of the patient in the scenario. 5, 6 Table 1: Stages of NHL in terms of regions involved. Stages Descriptions Stage I Only one of the lymph node is involved Stage II Two or more lymph nodes from the same side of diaphragm are involved Stage III Lymph nodes at both sides of the diaphragm are involved Stage IV Involves a number of lymph nodes, tissues or organs Furthermore, lymphomas can generally be described as Low Grade, Intermediate Grade, or High Grade, depending on the speed they grow, based on the Revised European-American Lymphoma (REAL) grading system1, 6. Generally, low grade lymphomas are slow growing, while high grade lymphomas are characterized by rapid growing tumor cell which requires aggressive treatment compared to low grade and intermediate grade lymphomas. Ironically, many High Grade lymphoma can be cured, while low grades lymphoma tends to reappear and contribute to relapses.6 Apart from the general lymphomas grading, follicular lymphomas have their own grading system, which are separated into three grades. According to the World Health Organization (WHO), the follicular lymphomas are categorized according to the number of centroblast (large follicular cell) present while the tumor was scanned by using the highest power of magnification on the microscope.1, 5, 6 The grades were summarized in table 2. Causes A research done by Bosga-Bouwer et al. over 30 patients indicates that genetic factors are the primary causes of follicular lymphomas. The research used southern blotting technique, polymerase chain reaction, and fluorescence in situ hybridization to confirm a translocation in the chromosome 14 and 18, which affects the bcl-2 proto-oncogene, and the main function of bcl-2 genes is to prevent apoptosis of B-cell lymphocytes.10 Overexpression of the bcl-2 gene results in prolonged survival rate of the cell due to the prevention of programmed cell death.1, 10 Signs and Symptoms Symptoms of follicular lymphoma include adenopathy, night sweats, weight loss, and fever. Adenopathy represents painless swelling in one the lymph nodes. Another important indicator includes elevated levels of Lactate Dehydrogenase (LDH), an enzyme that facilitates the conversion of pyruvate to lactate. 11 However, it is important to note that some of the patient lymphoma will be asymptomatic. Complications Follicular lymphoma will further complicate by increasing tumor bulk and threaten end-organ function. After a given period of time, it might transform into a more rapid growing lymphoma- the diffuse large B-cell lymphoma (DLBCL). In contrast, DLBCL is a much more aggressive form of NHL. According to a research done by Horning and Rosenberg, 25% to 60% of the patient will transform from follicular lymphoma into DLBCL12. A paper done by Lossos et al. suggested that the transformation to DLBCL includes multiple genetic mechanisms no single gene is responsible for the transformation13. Apart from that, another paper by Montoto from Cancer Research UK Medical Oncology Unit, demonstrates that the risk will be significantly higher (P-value = 0.02) if a patient was in an advanced stage of follicular lymphoma, which is the situation present in the case scenario14. It was also found that there are no statistically significant differences between the time of initiation of therapy and chances o f transforming from follicular lymphoma into DLBCL. If a patient with DLBCL is not treated accordingly, it is often fatal 5, 14. Furthermore, tumor of follicular lymphoma might relapse and further develop into chemotherapy resistant follicular lymphoma. Chemotherapy resistant lymphoma occurs when the lymphoma that has been responding to chemotherapy had begun to grow, resisting the effects of the therapy. The resistances are acquired through a number of mechanisms, namely genetic transformation of the B-cells. When this occurs, as seen in the case, the treatment option will be narrowed down, since chemotherapy is no longer an option.15 Incidence, Morbidity, and Mortality Rate Follicular lymphomas have an incidence rate of 2500 cases each year in the UK.16 It exhibits the second highest incidence rate among all the lymphomas, with the first being DLBCL. 17 It dominates 30% of all the NHL and it is the most common type of Low Grade NHL.1, 17 Prognosis Index is used to predict the treatment options and outcome of follicular lymphoma. A Follicular Lymphoma Prognosis Index, developed by Solal-Celigny, is currently being used internationally18. This prognosis index takes into account of 5 factors, which are age (>60 years), stages of follicular lymphoma (stage III IV), hemoglobin levels (low), numbers of lymph nodes/organs affected (>4), and levels of LDH (high) 17, 18. 91% of patient which suffers none of the abovementioned factors will live longer than 5 years. If the patient suffers from two or three of the factors in Follicular Lymphoma Prognosis Index, the rate of living longer than 5 years will drop to 78% and 43% respectively 18. In the UK, the median age of onset of follicular lymphoma was 60 years old, as compared to 67years old in the United States (US) 16, 19. In the US, according to the National Cancer Institute, rate of mortality was the highest among those from 75-84 years old, with a death rate of 33.7%. However, in those patient aged from 20-34 years old (case scenario patient aged 33years) mortality rate was only 1.6%. The average death rate of patient with NHL was 7.1 per 100,000 men and woman per year in the US19. Evidence Based Treatment Options of Follicular Lymphoma Follicular lymphoma can be considered incurable, but fortunately the growing tumors are sensitive to radiation and chemotherapy. Treatment options of lymphomas are highly based on severity of the symptoms and stages of lymphoma.5,20 If patient is asymptomatic, prescribers often employs a wait and watch approach, and according to studies, there is no difference in the survival rate between patients who were treated earlier and patients who were treated according to wait and watch method. 20 Treatments options are summarized in table 3. Treatment options Descriptions Radiotherapy Uses ionizing radiation to destroy cells Chemotherapy Uses drugs to stop or slow down the growth of cells Monoclonal antibody Uses proteins that targets rapid growing cells Radioimmunotherapy Radioactive isotopes combined with monoclonal antibodies Bone Marrow Transplant Transplantation of stem cells Radiotherapy One of the ways to treat follicular lymphoma is by performing radiotherapy, which is also called radiation therapy. It was preferably use in Stage I or Stage II of the lymphomas which are localized.20, 21 The mechanism of radiotherapy includes usage of ionizing radiation such as beta and gamma rays to destroy the tumor cells and impairs their growth, while the body removes them through a natural process. Currently, the method employed in treatment of lymphoma tumor is known as the external beam therapy. 20, 21, 22 External beam therapy is done from a machine outside the patient, which is known and the linear accelerator. Radiation to body parts above the diaphragm is known as Mantle Field radiation, while radiation to parts below the diaphragm is known as Inverted Y-field radiation.22 A study by Aviles has shown that survival rate of a patient treated with radiotherapy for a 5 years period was 48%, and if used together with chemotherapy, the patients survival rate will be increased to 83%.23, 24 According to another research by MacManus, 40% of the radiotherapy patient remained disease free after 10 years. Chemotherapy Chemotherapy involves the usage of drugs to stop or slow down the growth of lymphoma B-cells, hence managing the lymphomas symptoms.5, 6 Chemotherapy drugs only target specific rapid-growing cells such as tumor cells, and impairs their ability to multiply and growth. 20 However, many cell lines in patients such as bone marrow, hair follicles, and the lining of the gastrointestinal tract are rapid-growing cells and therefore, it will be targeted by chemotherapy drugs as well, causing the side effects. Initial responses towards chemotherapy are usually high, and therefore, it is considered as the first line-treatment in treating NHL.20 Many protocols of chemotherapy combination were proposed, with the common ones being the CHOP and CVP. CHOP therapy includes the usage of four drugs- Cyclophosphamide, Doxorubicin, Vincristine, and Prednisone while CVP therapy uses Cyclophospharmide, Vincristine, and Prednisone.5, 6, 20 A research by Fisher had concluded that CHOP should be used as first line treatment for advanced grade non-Hodgkin lymphoma, with a result of 44% survival rate in 1138 patient after a period of 3 years.26 However, a more recent study by Hiddemann suggested that the use of Rituximab, a monoclonal antibody, together with CHOP greatly improves the response rate of patient to 96% (P-value of 0.011), and reduce the chances of treatment failure by 60%. The study, which was done on 2005, proves that R-CHOP is the superior frontline treatment of choice for advanced follicular lymphoma compared to CHOP. According to the British National Formulary 57 (BNF 57), the usage of CHOP will produce side effects such as oral mucositis, hyperuricaemia and tumour lysis syndrome. Nausea and vomiting is also the common side effects of chemotherapy drugs, and it may lead to refusal of further treatment. Bone marrow suppression and alopecia are also of the core problems of chemotherapy drugs. Monoclonal Antibody Therapy Monoclonal antibody therapy works by using antibodies that sticks to the surface of specific groups of cells, such as cancer cells, and trigger the bodys natural immune system to destroy these cells. 5 The advantages of monoclonal antibody compared to chemotherapy is that they are more specific compared to chemotherapy. Rituximab is used to treat follicular lymphoma, due to the mechanism of action of binding to CD20 protein- the abundant protein on the surface of B-cell. Rituximab causes the death of the cell by the induction of apoptosis. 29 According to the BNF 57 and North London Cancer Guideline, Rituximab is used to treat stage III and IV follicular lymphoma, or in those patient that had a relapse after treatment of chemotherapy, or those that other treatment options are exhausted.16, 28 Nice guidelines recommends that Rituximab should be given as a third-line treatment, and should only be given as first line with combination of chemotherapy to patient with stage III and IV follicular lymphoma. A meta-analysis research by Vidal et al. reveals that when Rituximab was given as a maintenance therapy, it significantly improves overall survival rate and the relapse rate of patient, compared to patient that did not have Rituximab as maintenance therapy.29, 30 Another research by Hauprock and Hess indicates that Rituximab improves survival rate if given as relapse therapy and maintenance therapy.31 When given together with CHOP chemotherapy, it greatly improves the overall outcome of a patient. Adverse side effects of Rituximab appears to be infusion related side-effects, namely the cytokine release syndrome, which is characterized by fever, chills, nausea and vomiting, as well as tumor pain. Radioimmunotherapy Radioimmunotherapy consist of one radioactive isotope and a monoclonal antibody to assist specific cell targeting. The radioactive isotope which is attached to the antibody will release radiation once the antibody is bound to the specific cell type, hence killing the cells.21, 32 This method is considered to be a more advance therapy compared to chemotherapy and monoclonal antibody therapy. There are two drugs available now in radioimmunotherapy, namely Bexxar and Zevalin.32, 33 Zevalin consist of two radioactive isotopes called indium-111 and yttrium-90. The purpose of indium-111 in the drug is to enables physician to view the paths of the drug in the body, while yttrium-90 is the therapeutic portion of the drug. Zevalin is administered via the intravenous route together with Rituximab over a time of ten minutes, over a course of a week. The main side effect of Zevalin is lowered blood cell count, normally observed 4-6 weeks after the treatment. However, Zevalin is considered to be advantageous in terms of side-effects as it does not exhibits the normal side-effects of chemotherapy drugs, such as alopecia, nausea and vomiting. In a clinical trial involving patients with NHL, Zevalin manage to produce a response rate of 70-80%. Furthermore, in the same trial, Zevalin produces responses in patient who no longer respond to chemotherapy and Rituximab.32 A review by WitZig showed a response rate of 82% to Zevalin in patient with low grade NHL. The advantages of Zevalin Therapy are that it only uses a single dose of radiation and it is being well tolerated by the patient, which was proven in the study.34 In another randomized controlled trial done by WitZig and Gordon et al., Zevalin was proved to be more superior than Rituximab, with an overall response rate of 80% compared to 55% in treating follicular lymphoma. Apart from that, another immunotherapy drug called Bexxar, is a combination of Tositumomab and Iodine I 131 Tositumomab. Tositumomab is a monoclonal antibody targeting the CD20 protein in the B-cell Lymphoma, while Iodine I 131 Tositumomab is a radiolabeled derivative of the monoclonal antibody. Beta-radiation released by Iodine 131 is responsible for killing of the tumor cells. Bexxar is given in two different sets of intravenous infusion, two weeks apart.   Common side-effects of Bexxar include suppression of bone marrow, which is characterized by low blood counts. Bexxar might also cause hyperthyroidism and anti-murine antibody formations.   A research done by Kaminski et al. shows that Bexxar produces a very high response rate of 95% in 76 patients who enrolled in the study. 75% of the patient in the study still had a complete remission even after 5 years. This research of Bexxar rivals any kind of therapy previously used in treating follicular lymphoma, including chemotherapy, as Bexxar therapy will be completed in just one week, and proves to be more effective. Another study, by Jacene, comparing Bexxar and Zevalin, reveals that Bexxar will cause less bone marrow suppression compared to Zevalin, although both were generally well tolerated.   Treatment Recommendation for Patient in Case Scenario According to the patient in the case scenario given, he is currently 33 years-old and he developed chemotherapy resistant advanced follicular lymphoma recently. Advanced follicular lymphoma indicates that his condition is in either stage III or IV, involving lymph node on both sides of the diaphragm and/or organs. In this case, since the follicular lymphoma developed resistance, chemotherapy is no longer an option. According to the BNF and the NICE guideline, Rituximab monotherapy could be given to patients who have relapsed stage III or IV follicular lymphoma, which developed resistance to chemotherapy. 28, 29 It is recommended that the patient takes 375mg/m2 of Rituximab over a period of 21 days, according to the instructions in NICE guideline. The patient has to be on it for 8 cycles which is approximately 6 months.   Rituximab was proved to induce better response and improve overall survival rate in follicular lymphoma patient according to the meta-analysis of randomized trial performed by Vidal et al. and another study done by Hauptrock and Hess (mentioned above in treatment). Another study by Monila further supports the usage of Rituximab as it increase both response rate and survival rate as well as improving the long-term prognosis of follicular lymphoma patient. All these evidence validates the treatment option of using Rituximab in the patient. The cost of Rituximab based on the evaluation of Assessment Group Model in the NICE guideline is approximately  £8500 per life year gained in patient younger than 60 years-old and  £9700 per life year gained in patient aging 60 years-old and above. It is considered cost effective based on the evaluation of the NICE guideline. If treatment using Rituximab proves to be unsuccessful, radioimmunotherapy drug Bexxar will be recommended. Although Bexxar is still considered a new drug, the clinical trials done by Kaminski shows a remission rate of 75%. Bexxar had also been evaluated in one of the study, which shows that 86% of the patient achieved a complete response in Stage III and IV follicular lymphoma. Conlusion In conclusion, patient with chemotherapy resistant advanced follicular lymphoma should be treated with Rituximab, followed by Bexxar and Zevalin. All in all, with the new advances in radioimmunotherapy, the joint effort of health care professionals and the utilizing of guidelines with evidence-based research, patient with the follicular lymphoma, although incurable, will still be able to lead a healthy and fruitful life.

To what Extent the Progressive Movement was Successful Essay -- essays

In the beginning of the twentieth century, the economy was booming, new technology flourished. The rapid industrialization brought achievement to the United States, however, it also caused several social problems. Wealth and power were concentrated in the hands of a few, and poverty and political corruption were widespread. As people became aware of these problems, a new reform group was created. Unlike populism, which had been a group of farmers grown desperate as the economy submerged into depression, the new reform movement arose from the educated middle class. These people were known as the progressives. The Progressive Movement was a movement that aimed at solving political, economic, and social problems. The Progressives were people from the middle class who had confidence that they could achieve social progress through political reform. The Progressives sought after changes and improvements in the society through laws and other federal actions. Many progressives thought that the greatest way to reform society was through its schools. Public education had grown rapidly since the Civil War. Progressives had new ideas about the purpose of education. Progressive educators believed that children should learn best by contributing in activities where they can work on projects and learn at their own rate. I thought this idea was a better way of learning because memorizing methods were really stressful and many people have diverse ways of learning: visual, hearing, hands on, and etc. In addition, the Progressives were absolutely correct to improve society by education because by having an education, it will prepare an individual to earn a living, but also to prepare the student to play a useful role in a democratic society. With e... ...icter safety laws, for instance, employees must wash their hands before working. The Women Christian Temperance Union, they fought against liquor, and at this time, they still fight about liquor and driving and they are called MADD: Mother?s Against Drunk Driving. Women are also allowed to run for Senators/Representatives in government and for presidencies. They have the right to vote for anything and have a voice. Education has also influence us because now we have a law called ?No Child Left Behind?, and we have standardized testing: CAPT (CT), SATS, ACTS, etc, which shows how much a student demonstrates their skills in a specific subject. Working laws has change minimum wage because people deserve more money for the hours they work, and some business provide health/dental/life insurance. In brief, the Progressive Era?s actions are still affecting Americans today.

The Development of GAAP in the United States

Setting GAAP These organizations influence the development of GAAP in the United States. United States Securities and Exchange Commission (SEC) The SEC was created as a result of the Great Depression. At that time there was no structure setting accounting standards. The SEC encouraged the establishment of private standard-setting bodies through the AICPA and later the FASB, believing that the private sector had the proper knowledge, resources, and talents. The SEC works closely with various private organizations setting GAAP, but does not set GAAP itself. American Institute of Certified Public Accountants (AICPA)In 1939, urged by the SEC, the AICPA appointed the Committee on Accounting Procedure (CAP). During the years 1939 to 1959 CAP issued 51 Accounting Research Bulletins that dealt with a variety of timely accounting problems. However, this problem-by-problem approach failed to develop the much needed structured body of accounting principles. Thus, in 1959, the AICPA created the Accounting Principles Board (APB), whose mission it was to develop an overall conceptual framework. It issued 31 opinions and was dissolved in 1973 for lack of productivity and failure to act promptly.After the creation of the FASB, the AICPA established the Accounting Standards Executive Committee (AcSEC). It publishes: Audit and Accounting Guidelines, which summarizes the accounting practices of specific industries (e. g. casinos, colleges, airlines, etc. ) and provides specific guidance on matters not addressed by FASB or GASB. Statements of Position, which provides guidance on financial reporting topics until the FASB or GASB sets standards on the issue. Practice Bulletins, which indicate the AcSEC's views on narrow financial reporting issues not considered by the FASB or the GASB. Financial Accounting Standards Board (FASB)Realizing the need to reform the APB, leaders in the accounting profession appointed a Study Group on the Establishment of Accounting Principles (commonly kn own as the Wheat Committee for its chair Francis Wheat). This group determined that the APB must be dissolved and a new standard-setting structure be created. This structure is composed of three organizations: the Financial Accounting Foundation (FAF, it selects members of the FASB, funds and oversees their activities), the Financial Accounting Standards Advisory Council (FASAC), and the major operating organization in this structure the Financial Accounting Standards Board (FASB).FASB has 4 major types of publications: Statements of Financial Accounting Standards – the most authoritative GAAP setting publications. More than 150 have been issued to date. Statements of Financial Accounting Concepts – first issued in 1978. They are part of the FASB's conceptual framework project and set forth fundamental objectives and concepts that the FASB use in developing future standards. However, they are not a part of GAAP. There have been 7 concepts published to date. Interpretat ions – modify or extend existing standards. There have been around 50 interpretations published to date.Technical Bulletins – guidelines on applying standards, interpretations, and opinions. Usually solves some very specific accounting issue that will not have a significant, lasting effect. In 1984 the FASB created the Emerging Issues Task Force (EITF) which deals with new and unusual financial transactions that have the potential to become common (e. g. accounting for Internet based companies). It acts more like a problem filter for the FASB – the EITF deals with short-term, quickly resolvable issues, leaving long-term, more pervasive problems for the FASB. Governmental Accounting Standards Board (GASB)

A Relativistic View of The Ballad of Narayama

First Position Utilitarianism, a branch of moral realism, is a doctrine that attempts to explain the abstract idea of morality. Consequentialism, a broader basis of utilitarianism, defines an action as being right or wrong by saying that the right act in any moral dilemma is that which leads to the greatest good for the greatest number of people. It focuses in on the consequence of an action and declares that this result is the true basis for judgment about the morality of a decision.Utilitarianism takes these ideas a step urther and defines the quality of the consequence of an action as its â€Å"utility'. The only way to fundamentally ensure that our actions are good is to prove that the results of the chosen action were really better than the results of the other possible choice. (2) Second Position Moral relativism is a philosophy that defines morality in a way that directly depends on the individual or group of people involved. One prominent division within moral relativism is the meta-ethical position.The basic proposition behind this argument is that moral Judgment cannot be universalized and in this way morality is relative to he parties involved. This permits any culture to practice anything they see as right, and this belief within the culture makes it the right thing to do. In the mindset of a meta-ethical relativist, we must reserve our Judgment if we see people committing what we feel are morally wrong actions and understand that they may be doing the right thing in the context of their culture. (3) Major Objection A moral relativist would see many flaws in the ideology of utilitarianism.One major objection is that utilitarianism is too intense of a doctrine as it suggests there is always a way to act that would benefit more people. There is inherently too much pressure put on humankind if utilitarianism were to be followed because it requires us to constantly act like â€Å"moral heroes,† claiming anything less would make us bad people. Du e to the fact that there could be a greater good in every decision we make, we would barely be able to live our own lives, develop our own relationships with family and friends, and make our own decisions if we strictly adhered to the doctrine of utilitarianism.This flaw of utilitarianism is exposed in The Ballad of Narayama because the action of killing the elderly when they reach 70 would be deemed orally wrong and incorrect. However, the moral relativist realizes that this contradicts the societal tradition and is therefore the right thing to do. To the naive eye of the utilitarian, killing the elderly immediately seems like a morally corrupt tradition that could never be acceptable. However, the moral relativist understands this practice in the context of the Japanese village and renders it acceptable.Keeping Orin alive would be morally wrong to the relativist because it takes the pressure off of Kesakichi and even Tatsuhei to develop as men of the household. They still have Ori n providing food and working for them and as a result Kesakichi remains naive and immature. The young people in the Japanese village need develop on their own, and so the tradition of the village should be honored regardless of specific cases, like that ot Orin. In ad dition, the elderly Just become another mouth to t cases in the impoverished village. 4) First Rebuttal in most The utilitarian would answer this objection by saying that it would not be for the best to take Orin and all the 70-year-old citizens to the top of Narayama. They would argue that societal tradition should not be followed in this case and it is morally ncorrect to leave the elderly to die in this way. Even if they are a burden to society, the greatest good for the greatest number of people comes when they are kept alive. Our deepest inclinations also seem to tell us that killing any person who lives to be 70 is morally wrong.If they were allowed to live, family units would become stronger, wisdom would be pas sed through the generations, and the elderly could find new ways to contribute to society regardless of their age. Additionally, the utilitarian would disagree with the idea of hoarding food while others go hungry, as they do in the Japanese village. The morally correct action that would lead to the greatest good for the greatest number of people would be to share food and services, never placing your own familys needs above the needs of the society as a whole.To the utilitarian, any acts that can be conceived as selfish are morally wrong and every decision should be made with the community in mind. (4) Second Rebuttal The meta-ethical relativist would respond to this rebuttal by sticking to their convictions and arguing that in the context of this Japanese village, it is best to follow tradition and take the elderly to the top of Narayama. The utilitarian lacks the foresight into the future of the society and naively acts with only immediate benefits in mind; â€Å"To suppose that life has no higher end than pleasure† is â€Å"a doctrine worthy of swine† (RR 600).Although the immediate affects of leaving the elderly atop the mountain to die peacefully may not provide the greatest good for the greatest amount of people, in the long run it pays off and does, in fact, result in the greatest good for society. As for the claim that it is morally wrong if you place your familys need at a higher priority, the meta-ethical relativist would say that this type of elfishness drives society. The providers for a family want to supply as much as they can to their children and this motivates them to work harder.Although the utilitarian would think that it would be best if the Japanese villagers openly shared their food, the moral relativist would understand how the society functions and disagree. If an individual donated any excess they had to the society as a whole, the motivation of individuals within the society would disappear and the Japanese village woul d no longer function properly. The lives of the villagers depend on their planning for the future and hard work in the farms.The competition between workers and the desire to provide for their families is the reason this Japanese village has survived for generations. If a villager knew that any extra work he did or any extra food he grew would be taken away from him, then the villager would not work as hard and would not be as worried about securing his own crops and farming his own land. The moral relativist understands this as the basis for the tradition in the village, as killing the elderly puts responsibility on the other members of society to produce while reducing the number of mouths they have to feed.This tradition should be upheld because it allows for them to make their own decisions and look out for their families. The moral relativist position realizes that the action of killing the elderly once they reach age 70 is morally permissible in the Japanese society depicted i n The Ballad of Narayama. This moral Judgment is not universal, as in most societies this action would be deemed morally incorrect and unacceptable. However, given the economic situation of the village along with the dependence on manual labor, the tradition should be upheld as it is morally best for the society at hand.