Saturday, December 28, 2019

How Industrialization and Urbanization at the Turn of the...

At the turn of the century, Industrialization and Urbanization brought prosperity to Canada and Canadians by improving and altering their livelihoods for both positive and negative reasons. According to the authors, Industrialization and urbanization led to the growth of the economy, development of the east, west and central cities, increase of rural to urban migration, the rise of the middle class and the recognition of women in the work force. Financial Investment through banks, foreign, government and private investors led to a boost in the Canadian economy. (Francis, Jones, Smith 132). These investments accelerated industrialization and urbanization causing an influx of large banks, commercial institutions and transportation†¦show more content†¦However, it can be argued that mechanization caused the loss of job opportunities to Canadians in rural areas because human and manual labour was replaced by machines that did twice as much work and functioned better. An example of this is the â€Å"iron chink† that replaced Asian workers (Francis, Jones, Smith 139). Due to Urbanization, a lot of Canadians were educated and trained in multiple trades according to the authors. Women were educated in factory, clerical and teaching professions while the men worked in the mines and construction. This huge step towards female recognition in the workplace was a big contrast from their previous roles of home making and taking care of domestic chores. As stated by the authors, women were eventually allowed to practice professional careers. An example of this is Emily Jennings Stowe who became the first female Canadian to set up a hospital in Toronto whilst her daughter, Augusta Stowe became the first female to receive a Canadian medical degree (Francis, Jones, Smith 158). Industrialization caused an upsurge of immigration in the urban centers leading to the acceleration of urbanization (Francis, Jones, Smith 137). However, this rapid population growth soon s tarted to cause problems. These include the emergence of slums in highly populated centers, lack of proper sanitation, deterioration of health and the rise of prohibition evident through the number taverns,Show MoreRelatedHistory3241 Words   |  13 PagesAmerica) Rise of nationalism Industrialization Global transitions: the americas, the ottoman empire, Romanov Russia, Qin China, Japan. Global empires. Atlantic Revolutions: In the early modern period (1450-1750. Period of early European exploration and contact. It caused the establishment of european commercial empires. Primary tributary, it focused on trade, and some settler comics. This caused there to be â€Å"nation-states†, in tern proto-industrialization in europe (innovation) EuropeRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesCataloging-in-Publication Data Essays on twentieth century history / edited by Michael Peter Adas for the American Historical Association. p. cm.—(Critical perspectives on the past) Includes bibliographical references. ISBN 978-1-4399-0269-1 (cloth : alk. paper)—ISBN 978-1-4399-0270-7 (paper : alk. paper)—ISBN 978-1-4399-0271-4 (electronic) 1. History, Modern—20th century. 2. Twentieth century. 3. Social history—20th century. 4. World politics—20th century. I. Adas, Michael, 1943– II. American HistoricalRead MoreHistory of Social Work18530 Words   |  75 Pagesgreat importance for the development of the science of social work. http://eris.osu.eu/index.php?kategorie=35174id=5176 IN AN ERA OF CHANGE †¦to reach an understanding of what Social Welfare / Social Work is?.. the issues it should address.. how it should be carried out?†¦ social workers travelled a long path†¦and it is worth knowing 3 S.Rengasamy-History of Social Welfare / Social Work Framework to understand History of Social Welfare / Social Work Understanding history throughRead MoreMarketing Management130471 Words   |  522 Pagesto customers and for managing customer relationships in ways that benefit the organization and its stakeholders. Hence it can be surmised that marketing is basically meeting unmet needs for target markets, identifying those unmet needs and planning how to meet them through products, services, and ideas. Communicating the value to them along with pricing which is affordable and profitable and also distributing the products so that customers have appropriate accessibility and have quick and easy delivery

Friday, December 20, 2019

Alzheimers Disease - 945 Words

Alzheimer’s Disease Alzheimer’s Disease is a progressive neurological disease; it often attacks the brain tissues causing memory loss of one’s identity and regular behaviors. Statistics indicates that the rate of predicted people to get Alzheimer’s will increase briskly as time goes on. There are currently no cures for such disastrous disease, but there are currently approved treatments available that can help people within the early stages of Alzheimer’s. Once the disease is too far along, deteriorated brain cells are nearly impossible to revived or regenerate without stem cells, which have not been successfully ascertain. Research and medical trials are being conducted all over the world hoping to find the starting cause of it in†¦show more content†¦It not only affects the patient, but also burdens their family financially. Gale Opposing Viewpoint In Context on Alzheimer’s disease notifies, â€Å"[†¦] the disease threaten to bankrupt families, busines ses, and the U.S. health care system† (Gale, Paragraph 24). Consequently, without any cure for Alzheimer’s a continuation of large amount of currency is spent on medical care for people with AD. For example, Medicare, Employment Health Benefits, and families are spending an abundant amount of money for around the clock care and medications. Predicting if the assumption of the disease rate continue to rise over the years and left uncured, imagine how much more money would have to be spent for health care. If those with AD gene volunteer and participate in clinical trials for personal purposes before symptoms present, it would help researches understand the disease’s development more and create a little prospect for a cure in the near-term future. In conclusion, Alzheimer’s disease is fatal if left untreated. It should be dealt with as quickly as possible. If immediate action is taken before symptoms of AD appear, it will lessen anxiety among loved ones, pro long life span expectancy, and help further studies for a cure. Work Cited Alzheimer s Disease. Current Issues: Macmillan Social Science Library. Detroit: Gale, 2010. Gale Opposing Viewpoints In Context. Web. 12 Apr. 2012. Kokjohn, Tyler A., and Kimbal E. Cooper. The Outlook For Alzheimer s Disease. FuturistShow MoreRelatedAlzheimers Disease3170 Words   |  13 PagesThe Role of Caregiving to Patients with Alzheimer’s Disease Megan Zann April 27, 2012 Health Psychology Dr. Ackerman Introduction It is normal to periodically forget your keys or a homework assignment, because you generally remember these things later. However, individuals who suffer from Alzheimer’s disease may forget things more often, but they do not remember them again. The incidence of Alzheimer’s disease has dramatically increased because people are living longer. This is a result ofRead MoreEssay on Alzheimers Disease1503 Words   |  7 Pagesâ€Å"Alzheimer’s disease is a form of dementia that gets worse over time. It leads to nerve cell death, and tissue loss throughout the brain. Over time, the brain shrinks dramatically, affecting nearly all its functions. It gradually destroys a persons memory and ability to learn and carry out daily activities such as talking, eating, and going to the bathroom† (What Is Alzheimer’s). Early symptoms include personality changes, memory impairment, problems with language, decision-making ability, judgmentRead MoreAlzheimers Dis ease Essay2414 Words   |  10 PagesAlzheimers Disease Alzheimer’s disease is the disease of the century. This disease is affecting many lives, families, and caregivers. This research presented is to help educate on the topic of Alzheimer’s disease, which many people aren’t aware enough about. Statistics are given to show how extreme this disease is, and how many people it’s affecting in society. Also statistics are presented that give the amount of money being spent relating to Alzheimer’s disease. This research explainsRead MoreAlzheimer’s Disease Essay2544 Words   |  11 PagesAlzheimer’s disease defined: Alzheimer’s disease (AD) is a progressive, terminal, degenerative brain disease. It is the fourth leading cause of death in adults and currently affects over four million people in the United States. This number is expected to increase over the next several years as the baby boomers age, until it reaches fourteen million by the year 2025. Alzheimer disease generally occurs in people over seventy five years of age; however it does strike people in their forties, fiftiesRead MoreEssay on Alzheimers Disease2405 Words   |  10 PagesAlzheimers Disease is a condition that affects 50% of the population over the age of eighty five, which equals four million Americans each year. It is becoming an important and high-profile issue in todays society for everyone. There are rapid advancements being made in the fight against this disease now more than ever, and the purpose of this essay is to educate the public on the background as well as the new discoveries. There are many new drugs that are being tested and studied every day whichRead MoreEssay on Alzheimers Disease813 Words   |  4 Pagesï » ¿Topic: Alzheimer’s Disease Specific Purpose: To help my audience understand what Alzheimer’s Disease is. Thesis Statement: The need to educate people on Alzheimer’s Disease for family members or friends in-case a loved one is diagnosed. Introduction: A. What would one do if their family member or friend knew of someone who was diagnosed with Alzheimer’s Disease? What would they do to help or take care of this family member? Well, I work in a nursing home with the elderly with this diseaseRead MoreAlzheimers Disease Essay2168 Words   |  9 PagesAlzheimer’s disease or AD is an incurable disorder of the brain that results in loss of normal brain structure and function. In an AD brain, normal brain tissue is slowly replaced by structures called plaques and neurofibrillary tangles. The plaques represent a naturally occurring sticky protein called beta amyloid and in an Alzheimer’s brain, sufferer’s tend to accumulate too much of this protein. Neurofibrillary tangles represent collapsed tau proteins which, in a normal brain along with microtubulesRead MoreEssay on Alzheimers Disease 512 Words   |  3 Pagesmajor medical advancements like the world has never seen before, some diseases still continue t o plague the human race and confuse even some of the brightest scientists today. Unfortunately, Alzheimer Disease (AD) is one of them and it affects between 2.4 and 4.5 million people in America. Alzheimer’s is usually diagnosed in people over the age of 65, but in rarer cases people as young as 16 have it. Since it is a degenerative disease, patients develop it with few symptoms at an earlier stage, but thenRead More Alzheimer’s Disease Essay1176 Words   |  5 PagesAlzheimer’s Disease Alzheimer’s Disease is a disease of the future. With the growing aged population, this disease, which affects primarily the elderly, will become of increasing relevance to the medical profession. Also, the high frequency of Alzheimer’s, and the high cost in labor, money, and material of caring for its victims shall put considerable burden on the society as a whole. Here, however, these issues are not going to be debated. Instead the pathology of Alzheimer’s will be reviewedRead More Alzheimer’s Disease Essay1067 Words   |  5 PagesPeople with Alzheimer’s disease have impaired abilities due to the destruction of nerve cells in the brain (American Occupational Therapy Association, 2011). Alzheimer’s disease is a â€Å"degenerative brain disease of unknown cause that is the most common form of dementia, that results in progressive memory loss, impaired thinking, disorientation, and changes in personality and mood, that leads in advanced ca ses to a profound decline in cognitive and physical functioning† (Merium-Webster dictionary)

Thursday, December 12, 2019

The Companies Act An Indian case study Example For Students

The Companies Act: An Indian case study The Companies Act ( 1956 ) provides the basic demands associating to fiscal coverage of all companies incorporated in India. The Companies Act requires the readying, presentation. Publication and revelation of fiscal statements: and an audit of all companies by a member-in-practice certified by the Institute of Chartered Accountants of India ( ICAI ) . Section 211 ( Part 1, Schedule VI ) to the Act prescribe the signifier, contents, and minimal revelation demands of fiscal statements. The two chief pieces of statute law regulating the securities market in INDIA: Clause 41 of Stock Exchange Listing Agreements requires all listed companies to print one-year audited fiscal statements. Listed companies in India are required to follow with, Securities and Exchange Board of India ( SEBI ) Act of 1992, demands as defined even in the Securities Contracts ( Regulation Act 1956. The Companies Act 1956 specifies the audit of one-year histories of a company is mandatory and indispensable portion of an integrated concern. Section 226 of the Act provides for the making and disqualification of hearers that lone persons possessing the needed cognition and accomplishment can be appointed as hearers and they should be independent in transporting out their work to give an indifferent sentiment based on nonsubjective appraisal of facts. Thus the hearer should hold no involvement fiscal and otherwise whether straight and indirectly, in the company and/or in its direction. Section 224 ( 1 ) of the Act seeks to guarantee that the assignment of the hearers is non in the custodies of managers instead vested in general organic structure of stockholders. The Chartered Accountant Act ( 1949 ) governs the accounting profession in India: The Chartered Accountant Act, 1949 ( Act No. XXXVIII of 1949 ) states the followers: Formation of Quality Review Board: Section 28A, the board would be an independent organic structure mandated to repair the criterions for audit services, guide members to better the quality of services, and reexamine the quality of services provided by the hearers. Outline1 Revision of disciplinary action process against ICAI member.2 Addition in the proportion of Government representation on the ICAI council.3 Australia:4 Bharat:5 Corporation Act 2001- Sec 307A6 The Ethical Scenario: Conformity with Auditing Standards7 Reconciliation of the above Indian Standards:8 Differential Comparison:9 Comparison of Similarities: Revision of disciplinary action process against ICAI member. Addition in the proportion of Government representation on the ICAI council. Directors and direction of company are required to guarantee conformity with commissariats of the Companies Act ( 1956 ) . Besides, a company`s hearer has an duty to convey to the attending of the stockholders any disobedience with commissariats of the Act with regard to the fiscal coverage and associated legal facet. Therefore, ( a ) proficient competency, ( B ) professional independency play a important function in dispatching responsibilities in pattern to attest what he does non believe to be true and take sensible attention and accomplishment before he believes that what he attest to be true. Structural and Regulative Comparison: Periodic coverage demands vary significantly. ASX has a comprehensive periodic coverage model in add-on to uninterrupted revelation. All companies must supply full twelvemonth histories in add-on to half annual studies. Australia: Section 227B of the Corporate Law Economic Reform Program ( Audit Reform and Corporate Disclosure ) Act 2004 establishes the Auditing and Assurance Standards Board ( AUASB ) as the independent statutory organic structure, which, under subdivision 227B of the Australian Securities and Investment Commission Act 2001, may explicate counsel on scrutinizing and confidence affairs. The revised and redrafted Australian Auditing Standards ( ASAs ) will utilize the tantamount ISAs as the underlying criterion and are expected to be operative for audit of fiscal studies with describing periods get downing on or after 1 January 2010. Bharat: The Auditing and Assurance Standards Board ( AASB ) of the ICAI recognizes the development of Auditing and Assurance Standards ( AAS ) on the footing of continual acceptance of ISAs. The AASB compares all AASs with current version of ISAs and examines any important differences. ( http: //web.ifac.org/isa-adoption/chart ) A landmark understanding between CPA Australia and ICAI highlights the progressively planetary nature of the accounting profession said President, CPA Australia, Alex Malley. ( MOU with CPA Australia acknowledging each others making ) ( www.caclubindia.com ) ASX Corporate Governance Council s indispensable corporate administration rules specify that a company should: Promote ethical and responsible determination devising Safeguarding unity in fiscal coverage Making seasonably and balanced revelation and ; moreover The regulative mechanism turn toing corporate administration in Australia has emphasized accountability and transparency through required revelations particularly to stockholders. Commissariats of Corporations Act 2001 and ordinances address audit quality as that how good an audit detects and studies stuff misstatements in fiscal statements. Mukherjee, ( 2007 p,24 ) states that Indian GAAP ( Generally Accepted Accounting Principles ) , will fall in line with International Financial Reporting System ( IFRS ) by 2009 as an Ernst A ; Young India Survey showed that 95 % of CFOs of the companies wanted India to follow planetary accounting criterions. The study farther reflects that 64 % favoured IFRS and 31 % supported US GAAP. AUASB releases charter, in September 2009: The AUASB has released three exposure bill of exchanges ( ED ) of Australian Auditing Standards in Clarity format. They are: Vegetarianism - To Meat Or Not To Meat EssayAPES 110 and amendments to this Code conform to the Code of Ethics for Professional Accountants Section 290 ( Revised ) issued by International Ethics Standard Board for Accountants ( IESBA ) in July 2006. The hearer independency demands in APES 110 are aligned with the Australian Corporations Act. Difference between APES 110 and the IFAC Code: Section 290 in APES 110 by and large refers to Audit Clients whereas the IFAC codification refers to Financial Statements Audit Clients. Section320.2 of APES 110 to boot provinces that a member in concern should guarantee conformity with professional criterions. Differential Comparison: Therefore, independency in India is impaired: If any relation of the member is deemed to hold a significant involvement in the concern As a consequence of loans to or from clients. And ; Australian codification provinces members may keep portions in a private company or be a member of a house transporting on a commercial project if these are simply investings ; provided the member does nt well take part in the active direction of the house. And, furthermore Australian codification only provinces to transport out the work in conformity with the proficient and professional criterions relevant to the work. Comparison of Similarities: Even in the face of disparate economic, political, societal, legal and cultural environments between these two states, there is some grade of convergence in the ways different professional accounting organisations define their regulations of behavior. A certain grade of unanimity is detected in the comparing of codifications, but certain ethical regulations are of import and should be of concern irrespective of national application. Such unanimity tends to follow some common ethical parametric quantities and rules. Rules related to independency, unity, struggles of involvement are few illustrations of cosmopolitan applications irrespective of nationalities. Revising the ICAI Code of Ethics, to convey in line with the IFAC codification of Professional Ethical motives: Some limitations prescribed under the current ICAI codification of moralss need immediate alteration in order to increase the fight of Indian Audited account Firms. The Naresh Chandra Committee has made several recommendations in this respect that should be legislated. Several regulations defined by ICAI appear more rigorous than those defined by IFAC. Cultural Influences: In the codifications of professional behavior two facets of audit independency are recognized by and large Independence in fact which set up the importance of fiscal, concern or household relationships that may impact auditor-client dealingss. Independence in visual aspect or perceptual experience is more a affair of mental attitude and potentially influenced by cultural background. The above survey recognizes that Australia placeholders for the Anglo-American bunch ( UK, US, Canada ) and India placeholder for the Asiatic Indian bunchs. But, both are members of the British Commonwealth theoretical account of accounting, inherited from UK, corporate statute law and accounting patterns where true and just position and exercising of professional judgement are as of import. The construct of an person as a separate individual to make up ones mind and distinguish the ethical and unethical is by and large absent among bulk driven Indians, whereas Australians ( Anglo American Cluster ) topographic point more importance to individuality and independency. In the context of auditor-client relationship the client is regarded as more powerful party because of the option of exchanging hearers. Because of cultural apparatus of keeping harmonious interpersonal dealingss Indian Accountants are more likely to submit to clients. The 2nd ground as compared to Australia people i n India are influenced in their ain opinion and appraisal of others opinion. The responses to the questionnaire to big-six houses in India and Australia in which Indian faculty members regarded importance of ; ( I ) holding good working relationships with higher-ups, ( two ) responsibility, earnestness and dedication at work and ( three ) turning away of struggle and care of hierarchal equilibrium and harmoniousness. And, Australian faculty members professed the importance of development of an individualistic competent ego and endeavoring for power equalization. Thus the Australian comptrollers are less likely to submit to clients than the Indian comptrollers. Therefore, four points distinguishing Australian Accountants from Indians associating to the rating of hearer s behavior are: Fair/unfair, 2. Just/unjust, 3. Acceptable/unacceptable to household, 4. Culturally acceptable/unacceptable. The first three points differentiate on the footing of rating of determination in footings of built-in equity and justness. The last being a constituent of comparative ethical opinion influenced by cultural backgrounds. Indian Audited account: Elusive Independence: Satyam scam an event of Horrifying Magnitude . On January 12, 2009 elected representatives of comptrollers and hearers debated the cozenage and PriceWaterhouseCoopers s function in it. The demand is for greater independency from the companies they audit. The inquiry is How can the statutory hearers be independent if they are paid by the company they are supposed to scrutinize? The fees can act upon the study card, it is the concluding unit of ammunition of treatments within the direction where corners are cut and the histories are window dressed. Independent managers on the Satyam board were non truly independent and that hearers frequently acted in collusion with corrupt company directors. Furthermore, the histories had been audited by internationally reputed house PWCs.