A Tropical Paradise Called Bohol in the Philippines Free Essay Example, 2000 words

The highlight of the trip is going to the Chocolate Hills, Bohol s most famous attraction. This geological phenomenon consists of no less than 1268 hills, uniform in shape and mostly between 30 to 50 meters high. These hills are covered with grass and trees, which turn chocolate brown at the end of the dry season, hence, its name (Hellingman, The Chocolate Hills ). Tourists climb 214 steps to reach the peak of the observation station to be awed by the majesty of this divine masterpiece. By this time, all of us in the tour group are famished and our hunger comes just in time for lunch at the Loboc River Cruise. We embark on a small riverboat, furnished with a buffet table at the center, so it is like a floating restaurant with a singer on board to entertain all the diners. As the boat moves around the river, stretches of the green trees and river embrace us making everyone feel relaxed. The food served is Filipino, and I sample the tasty delicacies which are all foreign to me, b ut pleasantly surprised that my palate agrees with it. We will write a custom essay sample on A Tropical Paradise Called Bohol in the Philippines or any topic specifically for you Only $17.96 $11.86/page Having enjoyed the Loboc River Cruise, we now board the tour bus to go to the Sandugo Shrine or the Blood Compact Shrine. It is the spot overlooking the Bohol Sea where the Spaniard Miguel Lopez de Legazpi and the Filipino native leader, Rajah Sikatuna shed drops of their blood in their drink as a symbolic ritual of friendship and to end the hostilities between the Spaniards and the Filipinos. The bronze statues of the key players in the Blood compact ritual was created by Filipino national artist Napoleon Abueva (Bohol-beach-resorts. com, A must see tourist spot ).

Healthy People 2020 and Smoking Essay - 1877 Words

Healthy People 2020 is a movement in America which was started in 1979 and provides 10 year national objectives based on science for promoting health and preventing diseases. It sets and monitors health objectives and tries to influence individuals to make informed health decisions. With such kind of objectives, smoking becomes a big health concern to Healthy People 2020. Smoking affects national health and causes health disparities. Smoking has been associated with a number of health complications such as cancer and heart diseases. Under Healthy People 2010 issues such as smoking during pregnancy and cigarette smoking cessation were to be addressed. There are several federal, state, and local agencies which address the issue of smoking†¦show more content†¦It collects and records information on contents of cigarettes and passes the information to the public. The National Institute of Drug Abuse (NIDA) supports research on drug abuse and publishes non-technical reports of these researches and cessation programs for the public. The Office of the Surgeon General publishes materials on smoking health issues and cessation. The Center for Diseases Control (CDC) through it Office of Smoking and Health (OSH) acts as the lead federal Agency for comprehensive tobacco prevention and control. The Agency for Healthcare Research and Quality (AHRQ) through its Evidence Based Practice Center (EPE) in 2005 published a report on tobacco use, prevention, cessation and control based on a systematic review of literature using data from the Surgeons General’s 2000 report. While the federal government agencies emphasize on smoking cess ation, the local agencies put smoking bans in public building and areas. While evaluating and analyzing the issue of smoking, various models and systems could be used. Healthy People 2020 use information analyzed from national census data of events such as the National Vital Statistics System. It also uses data from nationally representative sample surveys for example the National Health Interview survey. Data on the relationship between maternal behavior and birth weight, maternal and child health and vital statistics derived from The Pregnancy Risk Assessment Monitoring System (PRAM) can also beShow MoreRelatedAn Examination of Healthy People 2020, Watsons Theory of Caring,and Smoking Cessation in Brooklyn1280 Words   |  5 PagesCommunity: Brooklyn, NY: Healthy People 2020, Watson Theory, and Smoking Cessation The objective of this study is to examine Healthy People 2020, Watsons Theory of Caring, and Smoking Cessation in Brooklyn, New York. Upon examination of this literature, this work in writing will consider the nurses role in smoking cessation in the community of Brooklyn, New York. 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Braidwood Inquiry Cew free essay sample

After having consulted with numerous medical, scientific and legal experts, he recommended 19 changes be made regarding officers training and deployment of conducted energy weapons. These recommendations ranged from salivate changes and province wide standards to higher thresholds for weapons use and periodic testing of Sews. For the purposes of this report, we will focus on the subject behavior threshold recommendations, and their Impact on the criminal Justice system.Recommendation two and three of the Broadsword Commission (2009) states that: Officers of provincially regulated law enforcement agencies be prohibited from deploying a conducted energy weapon unless the subjects behavior meets one of the following thresholds: the subject is causing bodily harm; or the officer is testified, on reasonable grounds, that the subjects behavior will imminently cause bodily harm. (p. 9) Broadsword also adds: Even if the threshold set out in Recommendation 2 is met, an officer be prohibited from deploying a conducted energy weapon unless the officer is satisfied, on reasonable grounds, that: no lesser force option has been, or will be, effective in eliminating the risk of bodily harm; and De-escalation and/or crisis intervention techniques have not been or will not be effective in eliminating the risk of bodily harm. (p. 19)Prior to the above recommendations, there was no provincial regulation regarding when a CHEW may be used and each police force was free to develop its own use-of- force model, without any guidelines to follow (Broadsword, 2009, 8, Para. 2). Broadsword further states that the existing definition of active resistance, the current threshold, is not set high enough to warrant the deployment of Sews. As such, a person who simply runs away from police, without causing injury, could be tastier (Broadsword, 2009, 16, Para. ). Ultimately, the recommendations were implemented and outlined In the Special Committee to Inquire into the Use of Conducted Energy Weapons and to Audit Selected Police Complaints. The updated report illustrates efforts have been made In training officers to improve their crisis Intervention communication techniques to effectively De-escalate crises, especially when dealing with emotionally disturbed people.The purpose of crawls Intervention trailing Is to minimize the use of Sews. However, as the updated crawls Intervention and De-escalation trailing Is still In Its Infancy, It Is recommended there Is an ongoing evaluation process for ACID Special Committee to Inquire Into the use of Conducted Energy Weapons and to Audit Selected Police Complaints, 2013).Commissioner Broadsword described subject behavior threshold as perhaps the most Important of his recommendations because it significantly raises the threshold for use of the weapon and adopts According to him, use of conducted ener gy weapons in BC is now more disciplined and that De-escalation techniques are being accepted by the policing community and routinely applied (SC, 2013). Reaction to the higher behavior threshold and other recommendations has varied considerably.David Ebb, Executive Director of the BC Civil Liberties Association, stated, I would Just like to say congratulations to the Province on implementing in good faith and as comprehensively as possible the recommendations of the Broadsword committee. We say this because we have seen a significant reduction in Taster use in BC. (SC, 2013, p. 19). He added that the significant reduction in CHEW use in BC has not placed the police or the public at risk (SC, 2013). It is the view of the ABACA that Takers do more harm than good in society.Minister of Public Safety and Solicitor General, Sash Heed, and the BC Police Association offer a different perspective. According to them, a decline in CHEW use may not necessarily be positive; unnecessary force may be used in some cases when it would be preferable to use a CHEW, and those other response options may go unreported. Officers are finding themselves using other De-escalation techniques more and more as to avoid using Sews mostly physical control tactics such as grappling, stuns, strikes, Joint locks and wrestling.Additionally, they claim that Takers ultimately save and prevent injuries for both citizens and police officers (SC, 2013). So why then are officers so reluctant to carry such weapons? Tom Astigmatism of the BC Police Association states, Accountability is both necessary and appropriate. But when it comes to the CHEW, I think we have gone beyond the tolerance both for police services and for police officers who prefer to avoid what seems to be inevitable criticism, regardless of the circumstances that led to any deployment. (SC, 2013, p. 0). He continues that because of the increased scrutiny regarding Sews, officers are choosing not to use the weapon and are even letting their certification expire. Other reasons officers are reluctant to carry Takers include varying levels of understanding CHEW policies, deployment threshold considerations and a lack of trust (SC, 2013). Since 2007, Taster use has dropped a whopping 87%. BC police officers used their Taster 640 times that year compared to 85 deployments in 2011, due to stricter regulations and higher behavior thresholds.For the RACE, the frequency of CHEW discharges decreased by 83 percent from 2007 (390) to 2011 (65). Independent municipal agencies discharges decreased by 92 percent over the same time period (from 250 to 20). In fact, CHEW use has decreased across all major law enforcement agencies including the RACE E Division, Police Services Division, BC Sheriff Service Division and the Adult Custody Division (SC, 2013). It is important to note that the huge reduction in CHEW use does not mean police are turning to their guns- a tool of last resort and deadly force. An issue of particular concern is the use of Sews on those who are in a state of excited delirium which may be the result of severe drug use (often cocaine or crystal meet), mental illness, or other causes and results in the person being incoherent, violent, and non-compliant. The issue is that the use of electric shocks on these people can cause a heart attack (Griffith, 2011). Director of criminology at Simon Fraser University, Dry. Robert M.Gordon, says that there is considerable confusion and debate over what exactly excited delirium is because it is not a valid delirium is seen as a cause or an effect -? in other words, whether it explains a death or the application of a Taster (SC, 2013). Dry. Joshua Lu, who testified at the Broadsword Commission, explains that the term is only used in law enforcement to scribe delirium with agitation. He advises officers to use extreme caution when deploying Sews in the context of excited delirium; the added stress from Sews can lead to cardiac arrest, heart arrhythmia, and even sudden death.However, it should be noted there is no systemic research on the use of Sews on people with severe deleted (SC, 2013). Dry. John C. Butt, who also testified at the Broadsword Commission, explains that excited delirium has four main components: hyperthermia (sweating, may remove clothing); delirium with agitation (feats of strength, high pain threshold, aggressive to hinging object (glass)); respiratory arrest; and death. Regarding risk factors following DE, Dry. Butt stressed that it was important to avoid what is known to add to the chance of death in restraining a subject which includes a neck hold, pepper spray, hog tie and prone position. He also notes that statistical data reveal that very few deaths are directly associated with the use of a Taster (SC, 2013). Despite the vast amount of knowledge and expertise available to police officers, the underlying issue remains. That is, officers are not adequately trained, nor is it seasonable to expect them to diagnose the mental state of an agitated suspect in the midst of a crime scene; it places too much responsibility on those who are not trained psychiatrists or doctors.Certainly, one would expect officers to have some degree of difficulty in communicating with those who are out of it- those with severe psychiatric disorders, drug-induced psychoses, or those who are extremely agitated and do not understand the commands. It would also be difficult to recognize if a person had cardiac problems and therefore be at high risk for serious injury or death from a CHEW (SC, 2013). On a final note, all recommendations from the Broadsword Commission have successfully been implemen ted with updated guidelines and protocols for using Sews.

Company Accounting Fundamentals of Corporate Finance

Question: Discuss about theCompany Accounting for Fundamentals of Corporate Finance. Answer: Introduction After the development of Disclosure Initiatives, the International Accounting Standards Board has heard various concerns about disclosure of accounting policies in the financial statements. On one hand, some think that only significant accounting policies must be disclose while on the other hand, few consider that disclosure of all the accounting policies is crucial for better understanding (Horngren, 2013). Disclosure of each accounting policy makes financial statements more understandable. This statement cannot be consider true in every aspect because when disclosures of all accounting policies are made in the financial statements, it facilitates in poor disclosure practices as it becomes difficult to associate such accounting policy to its entity and its activities and to evaluate which accounting policies are the most significant (Horngren, 2013). It has also been observed that even proper guidance about such accounting policies in the preparation of financial statements (IAS 1) is not beneficial as identification of significant accounting policies are not clear and hence it becomes difficult to evaluate which of the accounting policies must be disclosed. Furthermore, the qualitative characteristic of materiality is also hampered when each accounting policy are incorporated in the financial statements. Therefore, the materiality concept cannot be applied that results in systematic pr oblems due to poor disclosures of accounting policies. Moreover, companies that have efficiently streamlined their disclosure initiatives by concentrating on material and relevant information obtain several benefits like enhancement of confidence among the investors (Northington, 2011). This happens because of communication of more meaningful information, improvement of coordination and cooperation throughout the organization comprising of the Board of Directors and with external advisers and regulators, higher effectiveness in the preparation of audit disclosures and investor communication and powerful leadership and market reputation. It may be more productive for a company to aim for particular areas of disclosure that are lengthy or complex instead of incorporating each of the accounting policies that includes both relevant and non-relevant financial information in the financial statements (Kaplan, 2011). On a whole, it can be conclude that when disclosures of accounting policie s goes beyond and deviates from its key purpose, it can lead to information overload in the financial statements (Deegan, 2011). This makes it problematic for the investors and other users to wade through such high volume of information they receive so as to hunt out for information that is the most significant. It can be understood that some users believe that disclosure of all accounting policies facilitates in better understanding of financial statements but the materiality concept will no longer have any existence in such statements and users will have to expend a lot of time in order to arrive at a conclusion. It may be possible that their decisions based on such statements are ineffective because explanation of accounting policies being summaries of IFRS requirements cannot explain and reflect how the accounting guidance is applied in the financial statements of the company in the context of its activities (Davies Crawford, 2012). Therefore, disclosures are very vital for better understanding but only relevant information must form part of the financial statements and the level of understanding provided by such disclosures are surely better than disclosure of all accounting policies that is inclusive of both significant and non-significant information. References Davies, T. Crawford, I 2012, Financial accounting, Harlow, England: Pearson. Deegan, C. M 2011, In Financial accounting theory, North Ryde, N.S.W: McGraw-Hill. Horngren, C 2013, Financial accounting, Frenchs Forest, N.S.W: Pearson Australia Group. Kaplan, R.S 2011, Accounting scholarship that advances professional knowledge and practice, The Accounting Review, vol. 86, no.2, pp. 367383. Northington, S 2011, Finance, New York, NY: Ferguson's. Parrino, R., Kidwell, D. and Bates, T 2012, Fundamentals of corporate finance, Hoboken, NJ: Wiley