Sale of Bodily Organs Essay Example for Free

Sale of Bodily Organs Essay Body is compared to equipment. Spiritualists proclaim that it is the vehicle and abode for the soul. Medical science has made great inroads in the field of reproducing human body parts. The research for compatible artificial organs has provided invaluable results in some areas. Transplantation surgery is one of the important and popular alternatives. This type of surgery has saved many lives. When it concerns the most precious thing a human being can aspire for—the life itself the resultant consequences have not proved to be good from the ethical standpoint. This trade is mostly dubious. So, the unscrupulous elements have joined this trade of high profits. Due to shortage of supply of the parts, they sell at extraordinary premium. The donors are mostly destitute and the recipients are rich. Those who sell the parts do it out of compulsion and in some cases coercion. Economic necessity is also the dominant factor as for those who are willing to sell their body parts. But the important poser is should a human being seek extension of his life on borrowed parts? The answer seems to be in the affirmative. Reason 1: More demand, less supply. Seeking extension of one’s life on borrowed parts is no sin. But how you seek, what you seek, is important. If you get the organ legally from a willing donor, there is nothing wrong. Such an action is twice-blessed. It blesses the donor as well as the recipient. Otherwise, the supply base of the organs needs a careful scrutiny. The demand for organs like kidney is very high. For those with a serious kidney problem, it is a life or death situation. In such a critical condition, it should be possible for a donor to sell one of his kidneys to save the patient. Such donations could either be with love or for cost. In cities, more than 95% of the kidney transplants are reported to have the commercial angle. Even in such cases, if the donation of kidney is done willingly with full knowledge of the consequences, there should be no legal bar for such an action. One is saving a life, the question of legal action arises only when one is out to injure, hurt or destroy a life. But the other side of the story makes a pathetic reading. According to a report, â€Å"The paid donors of India might fare better when compared to the Chinese prisoners who have their organs removed upon death. According to Human Rights Watch/Asia, about 2,000-3,000 organs a year are cut from the bodies of executed (as well as not-quite-dead) prisoners. The transplant service is readily available to top high ranking Party officials and cash-paying foreigners. In Hong Kong, for instance, only 50-60 kidneys are replaced each year, while the waiting list for transplant is around 500. †(Body parts†¦) Reason 2: It is a trade like the one in any other commodity. Many countries have clear written laws that prohibit the sale of organs. But why blame the trade of organs? Unscrupulous trade can be in any commodity. It is there in medicines, in cereals, in machinery parts, currency noteswith the original, there goes the duplicate! By manufacturing and selling spurious drugs, one is definitely harming people. But not by selling organs! Someone is bound to get the benefit—most probably his life. A school of thought strongly believes that the corpse, once with the pathologists should be used to the best advantage of a human being or humanity. The government hospitals, medical establishments, and those who are waiting for donations (paid or unpaid) need to get the benefit! Why ethics should stand in between such kind and humanitarian acts? Reason 3:-Human Rights: Apart from considering the issue from the angles of trade and environment, the question of human rights is also involved. The alleged profit seeking by the doctors is one thing. Doctors seek profit in other types of operations also, where organ is not an issue. It is also difficult to challenge their actions morally. They are acting to save the life of an individual. If poor individuals sell their body parts to fight poverty, they are within their rights to do so. If the surgeons remove tissues without reservations from the dead body, they do it for good scientific experiments and for the overall welfare of humanity. Conclusion: If one willfully commits the murder, he is liable for punishment as per the governing law. If a soldier shoots at the enemy and kills during the war, he is given gallantry award. Similar is the case with the sale and purchase of parts of the body. But clear ethical guidelines must be framed for such sale, even when the sale is legally permitted. The rights for the organs after a person dies should be clearly defined. International, trade of such parts must be done under a charter formulated and accepted by member countries of United Nations and World Health Organizations. With the rapidly growing demand for the organs, it is foolish to think that the sale/purchase of the organs can be stopped by legal means. It is no sin to seek extension of life on borrowed parts if one’s action is within the framework of ethics and law. More so, if it is accepted by the society!

Heavy Metal Accumulation Within Urban Regions of China

Heavy Metal Accumulation Within Urban Regions of China Word Count: 1944 Introduction The adverse health effects associated with heavy metal accumulation within the body are well documented with problems leading to cardiovascular, nervous system, blood and bone diseases. Heavy metals can be easily transferred to human bodies directly through inhalation, ingestion, and absorption from the skin. The predominant pathway of ingestion is through the soil-crop system due to the accumulation of heavy metals in agricultural areas. This is quite prevalent in rural areas of China as waste water is recycled to tend crops which provide the food for the urban population. Alongside wastewater irrigation, solid waste disposal and sludge applications; vehicular exhaust and industrial activities are the major sources of soil contamination with heavy metals, resulting in an increased metal uptake by the food crops grown on such contaminated soils (Khan et al. 2008). In the urban environment itself, a wide range of toxic substances can be released during recycling and disposal in indust rial processes which cause environmental damage and threaten public health. Heavy metals such as lead, cadmium, copper, zinc, and chromium are an important class of hazardous chemicals that can be released from out-dated industrial practices. Therefore a relationship exists with a high population density within China’s urban centres and heavy metal accumulation within the urban environments (soils, atmosphere and drinking water). Industry and economic activities are more concentrated in urban areas, and cities have become the geographic focus of resource consumption and chemical emissions, which cause many environmental problems (Luo et al. 2012). Heavy industries such as metal smelting, manufacturing, energy production, construction and the coal/fuel combustion techniques associated with the mentioned industries are usually localised within the urban centres of China. This is due to their close proximity to the large percentage of the urbanised population who commute to thei r workplaces, and also double up as consumers (and polluters). Because of this, industries release harmful pollutants as by-products into the atmosphere, or can infiltrate the drinking water, and/or affect soils within close proximity. Heavy metals in urban soils may come from various human activities such as vehicle exhaust, waste disposal, as well as coal and fuel combustion (Chen et al. 2005). A recent emergence is that of electronic waste recycling which is infamous for releasing heavy metals. Biophysical and Socioeconomic Background The cause for the environmental degradation which effects are now widely seen in China are by no means an issue that has sprung up overnight. Domestically, the modernisation drive of the Chinese government over the past 30 years has been the main contributor for the environmental degradation, in that the priority of urbanisation, industrialisation, and a stronger economy with the intent of increasing the standard of living for its citizens (reflected by higher consumption) has placed environmental concerns as inconsequential. Because of this, environmental policies over the past 30 years have been considerably lax or non-existent due to conflicting with economic targets. This deregulation by the environmental sector of the government has granted China unprecedented growth and surpass economic goals, but at great consequence to the environment with widespread pollution in all the major cities. Only recently has the Chinese government realised the magnitude of their actions on the envi ronment which have been revealed through recent studies. The first national soil pollution survey conducted between 2005 and 2013 by the Chinese government’s Environmental Protection Ministry showed that 16.1% of China’s soil and 19.4% of its arable land was contaminated with cadmium, nickel and arsenic (BBC, 2014). China’s rapid and extended period of industrial development with subsequent high pollutant emissions has left many regions with deteriorated land quality and soil pollution. Compared to the surveys conducted between 1986 and 1990, levels of inorganic materials were markedly higher. This has dire consequences for the food security of the Chinese people and both the global community, as China currently relies heavily on grain imports to satisfy the needs of its citizens. The Chinese government set the minimum arable land for food production just over 300 million acres, of which this recent study has shown their available arable land does not meet this minimum meaning that China lacks agricultural self-sufficiency (Pei, 2014). Reversal of the degradation is costly and generally avoided, thus the Chinese government is opting to invest in foreign land and agriculture. Many of the recent surveys and research conducted by the government has had loose affiliation with scientific bodies and subsequently distorted evidence with the intent to strengthen political and economic motives, while masking the true nature of the situation. As a result, initial conservative estimations made by the government are insufficient and by no means an accurate representation of the environmental issues facing China. Internationally, the demand for cheaper Chinese labour and consumables has only perpetuated and reinforced the economic drive and manufacturing capabilities of China over the past 30 years – with the environment suffering due to inadequate regulation, economic priorities and a lack of perception for wider issues such as environmental. Specifically, with the expansion of the global market and increased demand for electrical and electronic products (and their short lifespan), electronic waste has become one of the most rapidly growing problems pertaining to waste in the world. A great quantity of electronic waste originating from developed countries has been transferred to developing countries such as China, India, and some African countries where electronic waste is processed using less advanced technology. A wide range of toxic substances can be released during the recycling and disposal and cause environmental damage and threaten public health, especially those of heavy metal s (Zheng et al. 2013). Management Approaches in the Past It was in 1973 where the Chinese government held its first national conference on environmental protection. For the following 20 years, emphasis was placed on pollution control and prevention as the major cities faced industrial and pesticide pollution. Again in 1983 environmental protection was announced as one of the two basic state policies (the other being family planning, or notoriously known as the ‘one child policy’). However proper action to environmental impact has only occurred relatively recently (the mid to late 1990’s) marked by the issuing of the national strategy of sustainable development: ‘Ten strategic Policies for Environment and Development’ and in 1994 the publishing of ‘Agenda 21’. Subsequently, China has implemented a strategy of two fundamental transformations – the transition from a planned economic system to a socialistic market economic system (Wang 2010). Policies within the 1990’s focused mainly on point source control of pollution from industries, and heavily around catchment systems (due to the problem of contaminated water) in contrast to remediation of areas affected by pollution. As is still problematic today, government bodies responsible for the implementation are hindered by weak institutional capacities and generally lack experience in the new field of environmental management (Wang 2010) leading to confusion between local and central governments in relation to the arbitration of policies. Guidelines of environmental protection have been established through many separate rules and regulations authorised by different government entities at different phases adding to this disarray. Local governments also lacked the financial capacity to compensate residents in natural reserves causing conflict within the communities. Centralisation of this organisation appears to be an ongoing process. Similarly, it is all well and good announcing what is going to be done (albeit vag uely) but whether or not action is taken is another matter. Adding to this significance is that the Chinese government is both the regulator and polluter in many instances, and must realise this. Management Approaches at Present and for the Future Presently, the government has specific planned efforts to protect species and ecosystems and have greatly increased over the past decade, but effectiveness has not kept pace with degradation. Major problems exist such as low levels of staff training, inadequate funding and rampant commercial development. The central government’s large-scale payment for ecosystem services campaigns are remarkable in terms of funding and longevity but program effectiveness remains unclear due to a general lack of science based assessment and conflicting outcomes with positive results that meet program goals (Grumbine Xu 2013). The issue of heavy metal accumulation within soils (be it rural or urban) is not directly targeted with China’s environmental management plans of the future. Although management plans incorporate the cleaning up of industries and practices which will hopefully have flow down affects leading to the reduction of problematic pollution (namely, heavy metals). These new ly implemented, almost ‘ad hoc’ environmental standards may not be up to speed to match the ever increasing economic growth and continual urbanisation. Similarly, implementing policy is one thing, enforcing it is another. In rural areas, China did not begin to invest in water pollution control until 2008 with the Ministries of Environmental Protection and Agriculture expecting coverage of 10% of all villages by 2015. In 2012 and again in 2013, the State Council and Ministry of Environmental Protection issued new national policies and funding to strengthen water use and decrease pollution, but institutional reforms necessary for improved implementation have not been addressed (Grumbine Xu 2013). Reformation of current environmentally specific laws (water, biodiversity, conservation) and forging of legal management mandates between provinces and government bureaus within their specific areas, alongside encouraging more policy participation from citizens, non-government o rganisations and businesses is desirable. Some of these reforms go against current government norms, but international scholars believe that significant environmental degradation impacts (such as water scarcity or hazardous materials) will drive more cooperative institutional behaviour (Grumbine Xu 2013). There is little interdisciplinary framework to address the lack of policy connections within and across China’s social–ecological systems. At the national level, ministerial actions often lack coordination and officials often do not have the capacity to enforce regulations. There are disconnects between central and local decision making; at local levels, Beijing’s edicts are subject to behaviour where officials often act contrary to central government mandates resulting in poor policy implementation. With environmental problems now openly acknowledged but solutions still far off, and already-unprecedented urbanisation rates gaining speed. But there still are n o functional national-level regulations in place to guide the largest and most rapid urban expansion in world history (Grumbine Xu 2013). Conclusions and Recommendations After three decades of unconstrained economic growth, China’s social and ecological debts are coming due. The new Chinese leadership has a full agenda yet measured against broad adaptive capacity standards, thus the government remains weak at solving complex, cross-cutting problems. Experts are in agreement that open information exchange, government transparency, institutional coordination, public and private sector participation, iterative decision making and conflict resolution are critical to resolving environmental and social issues under 21st century conditions. These capacities may have little to do with supporting economic expansion under a command-and-control decision making system, but they are recommended repeatedly to solve governance problems in a world of decreasing resources and increasing uncertainty. China must realise that it is both the polluter and regulator so must mediate the two with particularly stronger enforcement of environmental concerns. Short term economic goals should not outweigh the long term importance of the environmental order. Soil is an important component of urban ecosystems, thus its quality must be recognised and integrated into environmental monitoring and management programs. Extensive investigations into urban soil contamination in China have been conducted in the last 25 years but prove inadequate. Given the importance of urban soils, future research should focus on making comprehensive assessments of urban soil quality for better city planning and the sustainable management of urban soil resources. Since metals and organic pollutants have been found many cities of China, these and other emerging contaminants should be included in a multi-compartmental environmental surveillance of urban areas. Biological indicators could be used such as plant, soil invertebrate and microbial assays leading to an improved assessment of soil quality than physico-chemical measurements alone. Attention should be paid towards semi- rural and peri-urban agriculture practices with potential to human health implications. In addition to routine urban soil surveys, a land use-based and environmental availability-based integrated risk assessment framework of pollutants for urban soils needs to be developed in China (Luo et al. 2012). References BBC news China, 18th April 2014, ‘Report: One fifth of China’s soil contaminated’ http://www.bbc.com/news/world-asia-china-27076645 Chen H, Zheng C, Tu C, Zhu Y, 1999, ‘Heavy metal pollution I soils in China: Status and countermeasures’, Ambio, Vol. 28, pp. 130-134 Chen TB, Zheng YM, Lei M, Huang ZC, Wu HT, Chen H, Fan KK, Yu K, Wu X and Tian QZ, 2005, ‘Assessment of heavy metal pollution in surface soils of urban parks in Beijing, China’, Chemosphere, Vol. 60, pp. 542-551 Grumbine RE Xu J, 2013, ‘Recalibrating China’s environmental policy: The next 10 years’, Biological Conservation, Vol. 166, pp. 287-292 Khan S, Cao Q, Zheng YM, Huang YZ and Zhu YG, 2008, ‘Heath risks of heavy metals in contaminated soils and food crops irrigated with wastewater in Beijing, China’, Environmental Pollution, Vol. 152, pp. 686-692 Luo X, Shen Y, Zhu Y, Li X, 2012, ‘Trace metal contamination in urban soils of China’, Science of the Total Environment, pp. 17-30 Pei M, 18th April 2014, ‘China’s soil pollution: It’s much worse than you think’, Fortune Magazine, http://fortune.com/2014/04/18/chinas-soil-pollution-its-much-worse-than-you-think/ Wang L, 2010, ‘The changes of China’s environmental policies in the latest 30 years’, Procedia Environmental Sciences, Vol. 2, pp. 1206-1212 Zheng J, Chen K, Yan X, Chen S, Hu G, Peng X, Yuan J, Mai B, Yang Z, 2013, ‘Heavy metals in food, house dust, and water from an e-waste recycling area in South China and the potential risk to human health’, Ecotoxicology and Environmental Safety, Vol. 96, pp. 205-212

Personal Development Plan Business Essay

Personal Development Plan Business Essay Finance is a career which imposes high requirements on the overall qualities of a person. In this report, I am choosing finance as my career field. First, we will describe a career planning methodology in my personal career planning. There are several steps to the career planning process. These steps are: occupational exploration (know the career opportunity), self exploration (know who you are and what you want), decision making, and plan of action. Second, we will identify several job families in the field of finance and the difference between the different possible career paths. These include hedge fund manager, sales and trading, finance analyst, and etc. Then, we will make a decision, giving my career map and career plan as a finance analyst. Six consecutive jobs will be presented to allow me to progress towards my dream job. We will also reveal the KSAs and personal qualities required at each job. Finally, a personal development plan is given with recommendations for future gra duates on the different career they could have in a given field after they graduate. 1. Introduction Finance is an attracting and challenging area for youngsters. For a new comer into this field, just financial knowledge is not enough. Other qualities, such as team spirits, communication skills, and business intuition are equally important for a successful career. With regard to my career goals, I am determined devote myself into financial area. I have great interest in finance because of its importance in corporate development and economic development. Currently, China is relatively weak in its financial sector. I regard it as a huge challenge as well as a huge opportunity for myself entering this field. 2. Career Planning Theory The career planning process is composed of several steps. First it is the self exploration, which answers the question of who you are and what you want. Second it is the occupational exploration, which deals with the job opportunities. Then it is decision making, in which you make up your mind of your career. Finally, it is the plan of action, in which you will set up your goals and put it into action ( Barbara et al 2003; Brian et al 1988; Robert et al 2009;;Samuel et al 1993). 2.1 Self-Exploration Before any career planning, people should have a clear idea about themselves and their expectations of a career. They should ask the questions, such as where do I like to work, indoors or outdoors? Am I good at dealing with the public? Do I prefer to work as a team or do I like to work alone? The thing is that there are no right or wrong answers to these questions, just personal preference. By rethinking of these questinos, they are able to know more about themselves and match themselves to the right occupation. 2.2 Occupational Exploration Having knowledge of the possible job families is equally important. Details about the work carried out in various occupations can be learnt through a large number of methods that can be used to gather occupational information. Some of the methods are listed below, such as online research, personal observation, interview with employees working in the field, books, posters, and TV programs. Usually people use a combination of methods. In this way, they can also get knowledge of the potential income, working conditions, and employment prospects. 2.3. Decision Making After you get the information about yourself and the occupations, it is time to make a decision. From your personal preferences, you should have a good idea of the things that you want in your life. From the job exploration, the occupatinoal requirement, such as the education as well as the work experience you need, will be clear. You can then choose the occupations that will give you what you want. 2.4. Plan of Action From the above steps, the particular career is determined. Now it is time to set up a plan to help you achieve that goal. First, you should consider the needs and insufficiency of yourself, such as what kind of education and training is necessary; What type of interim jobs are required; Second, you should foresee the obstacles which hinder you to get to your career. And hence you will be able to come up with a plan to overcome these obstacles. All these can be used to form your plan of action. 3. Possible Career Path for Finance 3.1 Hedge fund manager A hedge fund manager will decide how to place the assets in different classes of securities. These include cash, bonds, stocks (domestic versus foreign) and etc. 3.2 Finance Analysts This involves the processing and servicing of a variety of operational, personnel, and financial transactions. Involves developing, interpreting and implementing financial concepts for financial planning, resource planning, and control of organizational budget. May analyze and prepare recommendations for financial plans, including annual resource allocations, future requirements, and operating forecasts. 3.3 Mergers and Acquisitions People doing mergers and acquisitions are similar to finance analysts. Only that their focus is on synergies, cost savings, and coinsurance effects that may result from combing firms in similar or dissimilar industries. 3.4 Sales and Trading Sales and trading encompasses a broad spectrum of jobs within an investment bank. Salespeople generate new business by obtaining clients for the firm. Traders concentrate on developing systems and strategies for executing orders to buy and sell securities. Knowledge of the operations of markets is essential to a good trader. 4. My Career Map During my study as a business graduate, I have taken courses in various business subjects such as macro and micro economics, accounting and math. In my free time, I read publications such as The Wall Street Journal, The Financial Times and The Economist. I browse the financial websites everyday to get a update on the latest business markets. I am good at gathering information. I can understand the financial situation of a specific company from its balance sheet; I can read the economic situation of a country from its macropolicy. Moreover, I receive strict training in interpersonal relationships with others. I have skills in communication. Proposal writing and oral presentations is also my competence. Therefore, I consider myself to be fit for becoming a finance analyst. My career map is in Figure 1. Figure 1 Career Map 5. My Career Plan: Finance Analysts Job Title Assistant Finance Analyst Junior Finance Analyst Finance Analyst Level Entry Junior Experience General Description Entry-level professional; uses professional concepts to resolve problems of limited scope and complexity; works on assignments of limited variety and complexity, requiring limited judgment and decision making. Experienced-level professional who knows how to apply theory and put it into practice with full understanding of the professional field; Challenges Uses basic professional concepts. †¢ Applies campus policies and procedures to resolve routine issues. †¢ Works on problems of limited scope with moderate control and review. Follows standard practices and procedures in analyzing situations or data from which answers can be readily obtained. †¢ Cultivates internal and external contacts. †¢ Resolves a wide range of issues in imaginative as well as practical ways. Knowledge and Skills †¢ Basic knowledge of financial or accounting concepts, processes and procedures. †¢ Understanding of regulations and best practices concerning financial accounting and services. †¢ Familiar with department chart of accounts and related business processes. †¢ Effective written and verbal communication skills. †¢ Active listening, critical thinking, attention to detail, organizational skills, good interpersonal skills and the ability to multi-task. Basic knowledge in data collection and analysis techniques. †¢ Service orientation †¢ Leadership skills to provide coaching and mentoring to support staff. †¢ Knowledge of core software programs and systems. †¢ Thorough knowledge of finance policies, practices and systems including campus, state and federal rules and regulations. †¢ Knowledge of financial data management and reporting systems. †¢ Active listening, critical thinking, attention to detail, organizational skills, strong interpersonal skills, and ability to multi-task in a high-volume environment. †¢ Able to independently gather, organize, and perform financial analysis assignments. †¢ Advanced knowledge of software programs and systems. Responsibilities †¢ Analyzes financial and/or resource data; prepares and summarizes information. †¢ With supervision, reconciles, researches and resolves discrepancies in financial data. Monitors workflow and productivity in areas such as Accounts Payable, Accounts Receivable, Collections, Purchasing and/or Cashiering. †¢ Coordinates and monitors operations of assigned functional area(s). †¢ May act as central resource for support staff. †¢ Assists with monitoring productivity with the goal of meeting or exceeding standard expectations for timeliness and quality. Identify systematic problems and propose solutions. †¢ Assesses compliance with regulatory agencies and internal policies. †¢ Triages and addresses customer inquiries as appropriate †¢ Ensures the delivery of quality customer service to various constituencies. †¢ Applies professional concepts to resolve issues and to perform moderate to complex analysis. †¢ Gathers and analyzes, financial and resource plans. (Continue) Job Title Senior Finance Analyst portfolio manager CFO / Partner of Company Level Senior Expert Senior Expert General Description broad job knowledge; deals with problems of diverse scopes Recognized expert. Has significant impact and influence on company policy and program development. assigned high level analytical duties that involve in-depth knowledge and understanding of numerous variables and interrelationships. Regularly leads projects of critical importance which carry substantial consequences of success or failure. Challenges †¢Must have good sense of judgment and have proper techniques for obtaining solutions. †¢ Applies wide-ranging knowledge and understanding of campus objectives to resolve complex issues with campus-wide impact in creative and effective ways. †¢ Works on most complex issues with little or no campus precedent where analysis of situations or data requires an in-depth evaluation of variable factors. †¢ May provide guidance to other personnel or supervise professional or clerical staff; may serve as team lead. †¢ May serve as subject matter expert or project manager. †¢ Internal and external contacts often pertain to broad-reaching plans and objectives. Knowledge and Skills †¢ Sophisticated written and verbal communication skills. †¢ Able to use good judgment and decisionmaking and to solve problems. †¢ Leadership skills to provide coaching and mentoring to professional and support staff. †¢ Expert knowledge of campus and systemwide financial processes, policies and procedures, as well as related accounting and regulatory compliance requirements. †¢ Analytical skills sufficient to assess, advise development, and implement financial data management and reporting systems. †¢ Able to communicate complex findings and recommendations †¢ Able to identify, analyze, and report on complex data. †¢ Sophisticated service orientation and ability to lead a team to deliver excellent customer service. †¢ Strong inter-personal skills and ability to work effectively across the organization at all levels. †¢ Skills in project management, leadership, and process re-design. †¢ Ability to multi-task effectively in a varied, high volume environment. †¢ Sound judgment, decision-making, critical thinking, and creative problem solving. †¢ Understands and anticipates different perspectives. †¢ Leadership ability both inside and outside of the department. †¢ Advanced knowledge of software programs and systems and the ability to use them strategically to achieve results. Responsibilities †¢ Ensures that financial processing functions are performed with accuracy and that daily operations run smoothly. †¢ May act as team leader for support and lower level professional staff. Train staff and create effective teamwork environment. †¢ May review, process, and approve financial data and transactions. Documents procedures for financial activities. †¢ Participates in internal audits and processes. †¢ Reads professional literature and attends seminars to keeps abreast of regulations and best practices. †¢ May serve as a project work leader, project manager or subject matter expert. †¢ Interprets policies and advises campus departments accordingly. †¢ Directs the initiation of and/or designs summary reports and background materials regarding a wide variety of internal and external policies and regulations to address a range of issues and the organized implementation of new services, procedures and/or policies. †¢ Coordinates the gathering of budgetary and resource information during planning stages. †¢ Independently performs highly complex financial or resource research and studies for both internal department and external constituents and makes recommendations to maximize financial or other resource outcomes †¢Analyzes and prepares recommendations for new services, systems or processes that have an impact outside of the school or department. †¢ Participates in audits of internal records and processes. †¢ Develops and implements financial transaction processes and procedures; may train campus staff on financial activities. †¢ Regularly leads analyses of industry approaches, trends and best practices. Develops and implements improvements and/or new approaches and services. †¢ Ensures timely and accurate financial activity capture and reporting. 6. My Personal Development Plan Following my career plan, I am going to present my personal development plan in order to prepare to the first job after graduation I need to begin with to reach my dream job. Floodgate and Nixon (1994) described a form of personal development plan with SMART goals. I will apply their format here. Focus Area Current State Desire State Activities Resource Timeline Language Skills English reading and listening is fair; weak in writing and speaking Sophisticated written and spoken skills Taking English courses; Practise English writing and speaking Online English Learning website; English mp3; English learning books 3 months Communication Skills Basic Communication Skills Active listening, critical thinking, organizational skills, good interpersonal skills Work with others; build up team spirit and team working Books on Communication and team work. 1 months Financial Knowledge Prepare for CFA Passing CFA Level 1 Taking CFA courses; CFA books and exercises 9 months Accounting Knowledge Prepare for ACCA Passing ACCA Part 1 Taking ACCA courses; ACCA books and exercises 6 months Data handling techniques elimentry knowledge in Excel Familiar with minitab, advanced Excel Practise data collecting and processing; Software(Excel/ Minitab); Online tutorial 1 month 7. Conclusion and Recommendation This report is about my personal development plan as a finance analyst. I follow the framework of career planning in developing my personal development plan. In career planning, we must identify our likes, dislikes, assets, and weaknesses. This helps us know what we want and who we are. Then we should identifying potential career opportunities. Finishing these steps, we will be able to choosing a career path. After making a decision, we should define targets and an action plan to achieve our goals. As new graduates, everyone wants to find his/ her perfect match job. Always remember, learning and building up your knowledge will provide you the opportunity to the dream job. On the other hand, youll need to develop the necessary knowledge to understand the working environment, tasks, and responsibilities. All these combined will prepare you for your career. But no matter what career path you are on, for your plan to work out, you must work hard and continuously learn more so that you can do more.

Early Medieval Wales :: British History

Early Medieval Wales Towards the end of the 6th century the Angles and Saxons in eastern Britain began to entertain designs on the western lands. The inability of the independent western peoples to unify against this threat left the most powerful kingdom, Gwynedd, as the center of cultural and political resistance, a position it has retained until today. The weaker groups were unable to hold the invaders and after the Battle of Dyrham, near Gloucester in 577, the Britons in Cornwall were separated from those in Wales who became similarly cut off from their northern kin in Cumbria after the Battle of Chester in 616. Though still geographically in a state of change, Wales could now be said to exist. At this point, the racial mix in Wales was probably little different from that to the east, where Saxon numbers were small, but Wales was held together by the people's resistance to the Saxons. The Welsh started to refer to themselves as Cymry (fellow countrymen), not by the Saxon term used by English-speakers today, which is generally thought to mean either foreigners or Romanized people. Wales, like England in the Dark Ages, was a land of multiple kingships. The rugged terrain, with impenetrable mountain massifs and inhospitable upland ranges, broken by river valleys, did not make for a unified control or a unified development. The boundary with England was not marked by natural defences, and productive lowland areas as well as profitable upland pastures were open to frequent attacks. Not until Offa of Mercia built his dyke in the second half of the 8th century was there a definable frontier, and that was designed mainly to deter Welsh attacks and control trade across the new border. It was much the longest as well as the most striking man-made boundary in the whole of western medieval Europe, and clearly came to play an important role in shaping the perception of the extent and identity of Wales. Small local communities acknowledged a ruler whose principal function might seem at times to wage war on his neighbors and to plunder their lands. In general, war made them defensive. The principal divisions of Wales (right) were the four major kingdoms or principalities. Gwynedd was based on the Snowdonia massif and on Anglesey. Powys stretched from the borders of Mercia into central Wales. Dyfed, in the south-west, has been thought to represent the survival of very early traditions, some pre-Roman, some linked with the settlement of those who spoke the Goedelic form of Celtic.

Homelessness in the Jane and Finch Area of Toronto :: Struggle for a Community

Many individuals would define leisure as time free from paid work, domestic responsibilities, and just about anything that one would not do as part of their daily routine. Time for leisure and time for work are both two separate spheres. The activities which people choose to do on their spare time benefit their own personal interests as well as their satisfactions. While some people may enjoy one activity, others pay not. Leisure is all about personal interests and what people constitute having a good time is all about. Some may say that the process of working class leisure can be seen to contribute their own subordination as well as the reproduction of capitalist class relations. Self-produced patterns of working class leisure can lead to resistance to such reproduction. This leads to social class relations and inequalities, and the fact that it they can never be completely reproduced in the leisure sphere. This film Home Feeling: Struggle for a Community, gives some examples of the role of leisure within a capitalist society dealing with issues such as class inequalities, and how they are different among various societies.   Ã‚  Ã‚  Ã‚  Ã‚  One might define the relations between police and community relations in the Jane and Finch area of Toronto to be very discriminating. The start of the film already gives some insight on the issue which the film is trying to portray. A coloured man’s is being harassed because the police do not think that he has ownership for the van to which he claimed he owned. The police were violating his rights and treating him in an impolite manner simply because of the standard that has been set, claiming that all coloured individuals are violent and dangerous. This is also the case because the film has been recorded in the Jane and Finch area; where people are looked down upon and regarded as dangerous, violent and unemployed.   Ã‚  Ã‚  Ã‚  Ã‚  The video Home Feeling: A struggle for Community covers the lives and individual stories of the residents of the Jane and Finch area, primarily the Indians who make up at least 15% of the immigrants who reside in the area. The residents of the Jane and Finch area have strong feelings against the police who constantly wander their community looking for trouble or trying to cause some of their own. Many blame the police for their frustrations claiming that they feel they have no privacy because they are always being watched.

Reporting Practices and Ethics Essay

Introduction Reporting practices and ethical standards are the most important building blocks that are needed to build a successful health care organization or any business. These reporting practices and ethical standards prove to be the upmost important practices in any health care organization. When reviewing all the variables and factors, one considers the principals listed in the generally accepted accounting principles. There are several factors to consider and inforce these principles in an organization. To successfully implement generally accepted accounting principles and execute corporate compliance, an organization should consider in order for building a successful organization; ethics, fraud and abuse are all key components for maintaining a successful health care or business organization. A successful organization cannot be successful unless they integrate and implement the four elements for financial management. In order to implement and execute the four element of financial management for a successful organization, the four elements should be implemented and carried out in full on a daily basis for every procedure and operation within the organization. Controlling, planning, organizing, and decision making are the four components every business and/or health care organization should adopt. The four elements are the keys to every good business ethics and standards to maintain a successful organization. Four Elements of Financial Management The planning stage of the four elements of financial management proves this stage, is vital to set goals for a healthcare organization end to end with its execution of this stage and the other four elements. The next element of financial management is the controlling stage and in this important stage the organization must set goals for their organization and that each goal is executed and carried out. A perfect example of how an administrator /director/ manager in a healthcare organization can control their  organization is to conduct audits of the department they oversee. Decision making is defined as the overall performance of the other three elements and determination on wither or not the overall performance of the other elements. The success of this can be measured Decision making in conjunction with the other elements and the overall performance and success of other 3 elements ultimately determines decision making elements. Examples, if the organization exceeds the funds budgeted and find they are over budget, the decision making element comes in to play to review these items over budget and make an action plan to correct and/or prevent in the future. The four components are a vitally in financial management there are also other important principals and standards. The Generally accepted accounting principles and general financial ethical standards along with corporate compliance, ethics, or fraud and abuse are equally important separately and combined. The four functions of management help the facilities function properly and give the management the opportunity to resolve any issue or obstacle that may present as well as the opportunity to growth and make them better to perform and utilized the resources around them. Management is responsible for beginning the process for procedure or task at hand and sustaining the actual method of internal control that is set by the organization. It is important that management/ administrator/ director to oversee and maintain the budget control. The manager/admin/director overseeing the budget should be knowledgeable of how to control the budget and in order to maintain budget control, they should regulate to increase productivity and be familiar with assets, financial reporting and account summary. Every cooptation or health care organization is necessitate to meet the satisfactory operational needs, consequently cash management function helps any organization begin to create a set of policies and procedures to ensure that federal funds are not withdraw unreasonable from the organization and payments are made properly to the programs (Ethics and Compliances May 1994). According to Ethical Behavior by Companies Benefit Society and Business (November 13, 2010), when applying ethical business practices, says that business should ensure that the production of its services should be environmentally ecological and every human involve in the production should not be dangerous or harmful for them. Ethical practices involve the strong financial reporting as well as consideration  for the social and environmental impact of the business. Audit reports help the organizations know the financial condition of the organization for Health Care or any other business as well as the result of the organization’s day to day internal operations. Audits are helpful when following the practices of financial reporting practices of the organization can serve as a checks and balances and a great tool for capturing financial data, if management checks the financial audit reports often. Financial reports explain in detail how the organization is doing and prevents negative numbers on the company because it records any procedure and activity that happens in the organization (Ethics and Compliances. May 1994). According to American College of Physicians (Snyder. 2012), the environment for the delivery of health care continues to change. Sites of care are shifting, with more care provided in ambulatory settings while the intensity of inpatient care increases. Generally Accepted Accounting Principals â€Å"The phrase â€Å"generally accepted accounting principles† is a technical account term that encompasses the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time. Generally accepted accounting principles (GAAP) are concerned with the measurement of economic activity, the timed when such measurements are to be made and recorded, the disclosures surrounding this activity, and the preparation and presentation of summarized economic information in the form of financial statements (Bragg, 2012). Generally accepted accounting principles also known as GAAP to understand the definition better, GAAP are guidelines that one should follow when trying to establish proper financial documents and reports. With these guidelines to follow, it was easier to maintain the financial reporting’s for all fields, including healthcare. The generally accepted accounting principles were held in the highest regard. The guidelines of the GAAP have had a high authority when it came to determining financial practices in healthcare. The GAAP influence has dwindled if not stopped. It was stated that it was not required for hospitals, nursing homes or any kind of healthcare facility to adhere to the GAAP (Taebel 1995). It has been documented that the guidelines of the GAAP has caused facilities to lose money, even though they knew what was best about recognizing costs. It has  been suggested that is not required to make decisions based off of the general accepted accounting principles. Capital costs are reimbursed according to a prospective payment system; providers are being paid a predetermined amount regardless of GAAP issues (Taebel, 1995). Conclusion There are countless of different ways that we can touch bases on to understand the importance of a cohesive financial department. It is essential to its success to be ethically compliant and to follow through with policy and procedure. It is up to the financial managers to execute and enforce proper guidelines. In conclusion, there are four elements of the financial structure that is the basis for a financial department’s success which are planning, controlling, organizing and decision making. With this information we were able to understand and summarize more in depth the importance of generally accepted accounting principles and general financial ethical standards. Finally, we were able to view examples in those respecting terms and gain understanding from them. By compiling all of these elements together can guarantee a solid financial department in any healthcare facility. References American College of Physicians (2010) Ethics in Practice: Managed Care and the Changing Health Care Environment. Retrieved 11/13/2010 from http://www.annals.org/content/ Bragg, Steven M. Wiley GAAP 2012: Interpretation and Application of Generally Accepted Accounting Principles (10th Edition). Hoboken, NJ, USA: John Wiley & Sons, 2011. ProQuest ebrary. Web1 May 2015. Ethics and Compliances Retrieved 11/13/2010 from http://www.miamivalleyhospital.org/mvhdefault.aspx?id=12746 (May 1994) Snyder L, for the American College of Physicians Ethics, Professionalism, and Human Rights Committee. American College of Physicians Ethics Manual: Sixth Edition. Ann Intern Med. 2012;156:73-104. doi:10.7326/0003-4819-156-1-201201031-00001 Taebel, S.W. (1995, October). Supreme Court ruling reduces GAAP’s authority in Medicare cases. Healthcare Financial Management, 49(10)

Part Four Chapter X

X At nine o'clock on the morning of the election for Barry's seat, Parminder left the Old Vicarage and walked up Church Row to the Walls' house. She rapped on the door and waited until, at last, Colin appeared. There were shadows around his bloodshot eyes and beneath his cheekbones; his skin seemed to have thinned and his clothes grown too big. He had not yet returned to work. The news that Parminder had screamed confidential medical information about Howard in public had set back his tentative recovery; the more robust Colin of a few nights ago, who had sat on the leather pouffe and pretended to be confident of victory, might never have been. ‘Is everything all right?' he asked, closing the door behind her, looking wary. ‘Yes, fine,' she said. ‘I thought you might like to walk down the church hall with me, to vote.' ‘I – no,' he said weakly. ‘I'm sorry.' ‘I know how you feel, Colin,' said Parminder, in a small tight voice. ‘But if you don't vote, it means they've won. I'm not going to let them win. I'm going to go down there and vote for you, and I want you to come with me.' Parminder was effectively suspended from work. The Mollisons had complained to every professional body for which they could find an address, and Dr Crawford had advised Parminder to take time off. To her great surprise, she felt strangely liberated. But Colin was shaking his head. She thought she saw tears in his eyes. ‘I can't, Minda.' ‘You can!' she said. ‘You can, Colin! You've got to stand up to them! Think of Barry!' ‘I can't – I'm sorry – I †¦' He made a choking noise and burst into tears. Colin had cried in her surgery before now; sobbed in desperation at the burden of fear he carried with him every day of his life. ‘Come on,' she said, unembarrassed, and she took his arm and steered him through to the kitchen, where she handed him kitchen roll and let him sob himself into hiccups again. ‘Where's Tessa?' ‘At work,' he gasped, mopping his eyes. There was an invitation to Howard Mollison's sixty-fifth birthday party lying on the kitchen table; somebody had torn it neatly in two. ‘I got one of those, as well,' said Parminder. ‘Before I shouted at him. Listen, Colin. Voting – ‘ ‘I can't,' whispered Colin. ‘ – shows them they haven't beaten us.' ‘But they have,' said Colin. Parminder burst out laughing. After contemplating her with his mouth open for a moment, Colin started to laugh too: a big, booming guffaw, like the bark of a mastiff. ‘All right, they've run us out of our jobs,' said Parminder, ‘and neither of us wants to leave the house but, other than that, I think we're in very good shape indeed.' Colin took off his glasses and dabbed his wet eyes, grinning. ‘Come on, Colin. I want to vote for you. It isn't over yet. After I blew my top, and told Howard Mollison he was no better than a junkie in front of the whole council and the local press – ‘ He burst out laughing again and she was delighted; she had not heard him laugh so much since New Year, and then it had been Barry making him do it. ‘ – they forgot to vote on forcing the addiction clinic out of Bellchapel. So, please. Get your coat. We'll walk down there together.' Colin's snorts and giggles died away. He stared down at the big hands fumbled over each other, as if he were washing them clean. ‘Colin, it's not over. You've made a difference. People don't like the Mollisons. If you get in, we'd be in a much stronger position to fight. Please, Colin.' ‘All right,' he said, after a few moments, awed by his own daring. It was a short walk, in the fresh clean air, each of them clutching their voter registration cards. The church hall was empty of voters apart from themselves. Each put a thick pencil cross beside Colin's name and left with the sense that they had got away with something. Miles Mollison did not vote until midday. He paused at his partner's door on the way out. ‘I'm off to vote, Gav,' he said. Gavin indicated the telephone pressed against his ear; he was on hold with Mary's insurance company. ‘Oh – right – I'm off to vote, Shona,' said Miles, turning to their secretary. There was no harm in reminding them both that he was in need of their support. Miles jogged downstairs and proceeded to the Copper Kettle, where, during a brief post-coital chat, he had arranged to meet his wife so that they could go down to the church hall together. Samantha had spent the morning at home, leaving her assistant in charge at the shop. She knew that she could no longer put off telling Carly that they were out of business, and that Carly was out of a job, but she could not bring herself to do it before the weekend and the concert in London. When Miles appeared, and she saw his excited little grin, she experienced a rush of fury. ‘Dad not coming?' were his first words. ‘They're going down after closing time,' said Samantha. There were two old ladies in the voting booths when she and Miles got there. Samantha waited, looking at the backs of their iron-grey perms, their thick coats and their thicker ankles. That was how she would look one day. The more crooked of the two old women noticed Miles as they left, beamed, and said, ‘I've just voted for you!' ‘Well, thank you very much!' said Miles, delighted. Samantha entered the booth and stared down at the two names: Miles Mollison and Colin Wall, the pencil, tied to the end of a piece of string, in her hand. Then she scribbled ‘I hate bloody Pagford' across the paper, folded it over, crossed to the ballot box and dropped it, unsmiling, through the slot. ‘Thanks, love,' said Miles quietly, with a pat on her back. Tessa Wall, who had never failed to vote in an election before, drove past the church hall on her way back home from school and did not stop. Ruth and Simon Price spent the day talking more seriously than ever about the possibility of moving to Reading. Ruth threw out their voter registration cards while clearing the kitchen table for supper. Gavin had never intended to vote; if Barry had been alive to stand, he might have done so, but he had no desire to help Miles achieve another of his life's goals. At half-past five he packed up his briefcase, irritable and depressed, because he had finally run out of excuses not to have dinner at Kay's. It was particularly irksome, because there were hopeful signs that the insurance company was shifting in Mary's favour, and he had very much wanted to go over and tell her so. This meant that he would have to store up the news until tomorrow; he did not want to waste it on the telephone. When Kay opened the door to him, she launched at once into the rapid, quick-fire talk that usually meant she was in a bad mood. ‘Sorry, it's been a dreadful day,' she said, although he had not complained, and they had barely exchanged greetings. ‘I was late back, I meant to be further on with dinner, come through.' From upstairs came the insistent crash of drums and a loud bass line. Gavin was surprised that the neighbours were not complaining. Kay saw him glance up at the ceiling and said, ‘Oh, Gaia's furious because some boy she liked back in Hackney has started going out with another girl.' She seized the glass of wine she was already drinking and took a big gulp. Her conscience had hurt her when she called Marco de Luca ‘some boy'. He had virtually moved into their house in the weeks before they had left London. Kay had found him charming, considerate and helpful. She would have liked a son like Marco. ‘She'll live,' said Kay, pushing the memories away, and she returned to the potatoes she was boiling. ‘She's sixteen. You bounce at that age. Help yourself to wine.' Gavin sat down at the table, wishing that Kay would make Gaia turn the music down. She had virtually to shout at him over the vibration of the bass, the rattling saucepan lids and the noisy extractor fan. He yearned again for the melancholy calm of Mary's big kitchen, for Mary's gratitude, her need for him. ‘What?' he said loudly, because he could tell that Kay had just asked him something. ‘I said, did you vote?' ‘Vote?' ‘In the council election!' she said. ‘No,' he replied. ‘Couldn't care less.' He was not sure whether she had heard. She was talking again, and only when she turned to the table with knives and forks could he hear her clearly. ‘†¦ absolutely disgusting, actually, that the parish is colluding with Aubrey Fawley. I expect Bellchapel will be finished if Miles gets in †¦' She drained the potatoes and the splatter and crash drowned her temporarily again. ‘†¦ if that silly woman hadn't lost her temper, we might be in with a better shot. I gave her masses of stuff on the clinic and I don't think she used any of it. She just screamed at Howard Mollison that he was too fat. Talk about unprofessional †¦' Gavin had heard rumours about Dr Jawanda's public outburst. He had found it mildly amusing. ‘†¦ all this uncertainty's very damaging to the people who work at that clinic, not to mention the clients.' But Gavin could muster neither pity nor indignation; all he felt was dismay at the firm grip Kay seemed to have on the intricacies and personalities involved in this esoteric local issue. It was yet another indication of how she was driving roots deeper and deeper into Pagford. It would take a lot to dislodge her now. He turned his head and gazed out of the window onto the overgrown garden beyond. He had offered to help Fergus with Mary's garden this weekend. With luck, he thought, Mary would invite him to stay for dinner again, and if she did, he would skip Howard Mollison's sixty-fifth birthday party, to which Miles seemed to think he was looking forward with excitement. ‘†¦ wanted to keep the Weedons, but no, Gillian says we can't cherry-pick. Would you call that cherry-picking?' ‘Sorry, what?' asked Gavin. ‘Mattie's back,' she said, and he had to struggle to recollect that this was a colleague of hers, whose cases she had been covering. ‘I wanted to keep working with the Weedons, because sometimes you do get a particular feeling for a family, but Gillian won't let me. It's crazy.' ‘You must be the only person in the world who ever wanted to keep the Weedons,' said Gavin. ‘From what I've heard, anyway.' It took nearly all Kay's willpower not to snap at him. She pulled the salmon fillets she had been baking out of the oven. Gaia's music was so loud that she could feel it vibrating through the tray, which she slammed down on the hob. ‘Gaia!' she screamed, making Gavin jump as she strode past him to the foot of the stairs. ‘GAIA! Turn it down! I mean it! TURN IT DOWN!' The volume diminished by perhaps a decibel. Kay marched back into the kitchen, fuming. The row with Gaia, before Gavin arrived, had been one of their worst ever. Gaia had stated her intention of telephoning her father and asking to move in with him. ‘Well, good luck with that!' Kay had shouted. But perhaps Brendan would say yes. He had left her when Gaia was only a month old. Brendan was married now, with three other children. He had a huge house and a good job. What if he said yes? Gavin was glad that he did not have to talk as they ate; the thumping music filled the silence, and he could think about Mary in peace. He would tell her tomorrow that the insurance company was making conciliatory noises, and receive her gratitude and admiration †¦ He had almost cleared his plate when he realized that Kay had not eaten a single mouthful. She was staring at him across the table, and her expression alarmed him. Perhaps he had somehow revealed his inner thoughts †¦ Gaia's music came to an abrupt halt overhead. The throbbing quiet was dreadful to Gavin; he wished that Gaia would put something else on, quickly. ‘You don't even try,' Kay said miserably. ‘You don't even pretend to care, Gavin.' He attempted to take the easy way out. ‘Kay, I've had a long day,' he said. ‘I'm sorry if I'm not up to the minutiae of local politics the second I walk – ‘ ‘I'm not talking about local politics,' she said. ‘You sit there looking as if you'd rather be anywhere else – it's – it's offensive. What do you want, Gavin?' He saw Mary's kitchen, and her sweet face. ‘I have to beg to see you,' Kay said, ‘and when you come round here you couldn't make it clearer that you don't want to come.' She wanted him to say ‘that's not true'. The last point at which a denial might have counted slunk past. They were sliding, at increasing speed, towards that crisis which Gavin both urgently desired and dreaded. ‘Tell me what you want,' she said wearily. ‘Just tell me.' Both could feel the relationship crumbling to pieces beneath the weight of everything that Gavin refused to say. It was with a sense of putting them both out of their misery that he reached for words that he had not intended to speak aloud, perhaps ever, but which, in some way, seemed to excuse both of them. ‘I didn't want this to happen,' Gavin said earnestly. ‘I didn't mean it to. Kay, I'm really sorry, but I think I'm in love with Mary Fairbrother.' He saw from her expression that she had not been prepared for this. ‘Mary Fairbrother?' she repeated. ‘I think,' he said (and there was a bittersweet pleasure in talking about it, even though he knew he was wounding her; he had not been able to say it to anyone else), ‘it's been there for a long time. I never acknowledged – I mean, when Barry was alive I'd never have – ‘ ‘I thought he was your best friend,' whispered Kay. ‘He was.' ‘He's only been dead a few weeks!' Gavin did not like hearing that. ‘Look,' he said, ‘I'm trying to be honest with you. I'm trying to be fair.' ‘You're trying to be fair?' He had always imagined it ending in a blaze of fury, but she simply watched him putting on his coat with tears in her eyes. ‘I'm sorry,' he said, and walked out of her house for the last time. On the pavement, he experienced a rush of elation, and hurried to his car. He would be able to tell Mary about the insurance company tonight, after all.