Asthma and nitric oxide Essay Example | Topics and Well Written Essays - 1750 words

Asthma and nitrous oxide - Essay ExampleThe European Respiratory Society has indicated its conviction in the method that it has already published guidelines to standardize analysis, diagnosing and reference levels in using nitric oxide as part of respiratory treatment (Buchwald, 2005). In the United States alone, 6% those aged below 12 make believe been diagnosed with asthma and as high as 40% in urban areas. This reflects a 75% from data gather in the 1980s a trend that is reflected globally (World Health Organization WHO, 2005). nitrous oxide is a highly reactive, prevalent gas in human chemical activity. It can be found in neurons as n NOS or NOS1, in macrophages as iNOS or NOS-2, and in endothelial cells as eNOS or NOS-3 (Bor-Kucukatay, 2005). Nitric oxide is cellularly synthesized by the enzyme nitric oxide sythases denoted by NOS from arginine, molecular atomic number 8 and NADPH. Nitric oxide interacts rapidly molecularly and disperses through and through cell membranes act ing in a paracinic or autocrinic behavior1.Endogenous nitric oxide is a product of L-argining amino acid and NOS. any three isofrms, NOS or NOS1, iNOS or NOS-2, eNOS or NOS-3 are found in the respiratory tract functioning a part in vascular and flight path smooth muscle tone, inflammatory respiratory response, ciliary action and in eliminating bacteria, viruses and mycobacteria in the respiratory tracts (Smith et al, 2004).Through connecting throu... Mechanism and MetabolismThrough connecting through a metal ion in the cells protein or through cystine or other S atoms, nitric oxide causes allosteric change in the cells protein. An example of this reaction is nitric oxide direct at the protein guanylyl cyclase which then creates the second messenger cyclic GMP (cGMP). The body produces oar manufactures nitric oxide to fight bacteria. TH 1cells as part of inflammatory response mechanisms secrete nitric oxide to attach bacterial macrophages or by the production of nitric oxide by thr ough the conversion of nitrates found in food into nitrites (Maddox & Schwartz, 2002). Reaction with super oxide anions the direct to the formation peroxynitrite2 (ONOO-) which can lead to break up of DNA and oxidation action in lipids. This can lead to nitric oxide toxicity. Peroxynitrite causes mitochondrial respiratory chain (I-IV) and manganese super oxide dismutase (MnSOD) to generate suroxide anions and hydrogen peroxide, both of which can cause fatal cell damage (Nitric Oxide Metabolism, 2006). Figure 1 illustrates nitric oxide actions in the body.FunctionsNitric oxide serves various functions in the human body. It can act as a catalyst for reactions to microbial attacks, as a messenger or inhibitor among others. It functions importantly in the circulatory and nervous system influencing blood flow, oxygenation of red blood cell and neural messaging (Maddox & Schwartz, 2002). The following are the functions of nitric oxide physiologically (Nitric Oxide, 2006)Blood Flow Diffu sion of nitric oxide into smooth muscle cells allowing for the efficient flow of blood as endothelial cells release nitric oxide at both systole

Doing Business in a Foreign Country Essay Example | Topics and Well Written Essays - 1000 words

Doing Business in a Foreign Country - Essay ExampleThe understanding of the things that can determine the mental process of a occupation exploit in brazil-nut tree will ensure that foreign investors will be able to establish sustainable vocationes in the country. though doing business in Brazil cannot be easy and has several issues, it is achievable for a foreign organization that is committed to explore the opportunities in the country. The business surroundings of Brazil requires that the investor be willing and dedicated to the performance of business by supplying sufficient resources and personnel (Ibp Inc 56). Political environment of Brazil Brazil has a business environment that is regulated by the political atmosphere of people in the country considering the federal government has a lot of input into the operation of the business. The government strategies in the country have contributed to the kind of operations into which investors can venture so that they exploit the economic opportunities in the country. Through the government system, the fan tan of the country decided on the amount of interest that businesses and individuals could be charged when they acquire loans from the banks. This regulation of the interests on loans shows that there is political influence in business operations in the country (Ibp Inc 55). Legal surroundings Foreigners who have to invest in Brazil take a considerable long time to stick to with the bureaucratic systems that are established to allow them to operate in the country. This time is taken in filing of issues that show compliance to the legally acceptable charges manage taxation, labor laws, reporting and getting permits for their businesses. These processes are legally stipulated and, therefore, every foreign investor has to conform to the requirement to be allowed to start a business (Ibp Inc 55-57). Economic Environment Brazil is a capitalist state that operates in the southern America and has firmly esta blished itself in export of high quality products that attract customers. This kernel that businesses in the area have to compete for their customers and ensure that they make sales to them so that they can sustain their operation. In many instances, the operations in the business in this country involve export of coffee and other agricultural products, as well as impost of machinery and other products from its business partners that may embarrass the US, China and South Korea among others (Ibp Inc 56). Monetary Environment The federal government of Brazil has Real as its currentness since 1994 and, therefore, business operations in the country are done using this currency, especially when it targets the local population. The currency has performed well at the steady exchange rates with other popular currencies within the business environment. This path that the operations of the business in the country are not threatened if the exchange rates in the currency shift within conside rable limits. The currency is used to trade with the people within the country or those who want to buy products from the country from other countries (Marr 76). Fiscal Constraints in doing Business in Brazil In Brazil, the rates of interests in the central bank of the country are high as compared to other countries in the world and, therefore, it can affect adversely the foreign investors who want to

Child of Divorce Essay Example for Free

Child of divide EssayDivorce is becoming a norm in the society nowadays. This refers to the execute termination of marriage between the couple who demands for it. Through the dissolution of the bonds of matrimony, both parties are allowed to marry again (Gallagher, 1996). However, opposing views are public regarding disjoint. For those who are in favor of it, divorce can be regarded as the just now legitimate remedy when happiness and affection are no long-life provided in the marriage (Scanzoni 1965). For those who are against it, divorce causes psychological problems and damage to social cohesion (Diefenbach, 2007). Divorce is not just the story of the couple parting shipway however it is more of a story of the children who are products of a divorced marriage. Human children need parents longer than any other species and are totally symbiotic on parents for food, shelter, and protection for the first several years of life. This dependency spawns a fear of abandonment. In divorce, one of the parents leaves. When one parent leaves, the children odour rejected. The loss children feel at divorce is similar to that experienced when a parent dies. Divorce might actually be harder on children because it lacks the concrete cause and finality of final stage (Bryner, 2001). This causes most of the children of divorce to be more aggressive, impulsive and develop antisocial bearing compared to children from intact families (Hetherington, 1999). Others also exhibit lower academic performance (Kelly, 1998). However, some children manage to develop without these deleterious effects of divorce. As a matter of fact, these children are found to have less stereotyped sex behavior, greater matureness and greater independence (Emery, 1995). The developmental stage of the child when the divorce of his parents occurs is predictive of the childs behavior and reaction towards the state of affairs.An infant or a tot will not react at all to his parents divorce becau se he cant still comprehend the situation. However, a pre cultivateer will pitch to blame himself as the culprit of his parents divorce. Because he feels guilty and fears that the remaining parent may also leave him, he becomes more possessive of his parent (Roseby, 1998). For a young school-aged child, the divorce of his parents gives him a sense of responsibility. He feels that he should bring his parents together again and think of strategies that will make his parents interact in any way (Lansky, 1996).On the other hand, older school-aged children tend to blame one parent and take the side of the other parent. They become anxious and worrisome of the situation which makes them prone to illnesses such as headaches, sleeping disorders, chest pains, diabetes and asthma (Kimball, 1994). The reaction is more deleterious with adolescents who entirely mask their reactions. They switch to other outlets such as peers, sex, alcohol and drugs because they hate being bothered by their pare nts lives (Thompson, 1998). I have a friend named Diane.Fourteen years ago, her parents separated by divorce. Back then, she was only turning three and didnt know anything about the chaotic situation between her parents. She was left to the custody of her mother while her father was just oblige by the court to provide some financial assistance. E rattlingthing went well with this arrangement until she entered primary school where she had greater monetary needs. Unfortunately, her father had another family and was compelled to reduce the specie sent to her. This was the reason why her mother was obligated to work in order to support her.Because her mother became busy in her work, Diane was always left with her granny knot whenever she was off from school. It was only through her grandmother that everything regarding her family became clear. She hated the fact that her own mother concealed their broken family from her and would always say that her father is just work in a far away place. She realized that she will never have his father back and that her fantasies of having a complete family would never be real. That time, she began to cover classes in school and whenever she would attend a lecture, she never participates in the recitation. She also failed our exams.I was really worried about the big change in her behavior because she used to be the top student of our class. I just learned about her family problem when she never attended classes for a week and her mother came to our school looking for her. One of our classmates revealed that Diane eloped with her boyfriend. I cant forget the face of Dianes mother crying and blaming herself for what had happened to her daughter. After that, I never saw Diane again. The put out news I heard about her was that she is living with her mother again. She broke up with her boyfriend but gave birth to a baby boy, who, like her, is a child of divorce.Dianes story is just one of the millions of stories which we can ge t from the life of a child from a broken family. In her case, the effects of divorce were appalling because of the lack of effective communication. It would have been better if both her parents explained to her the situation and the reasons why they should have divorce. When Diane learned that her parents were already divorced, she was very frustrated because she fantasized of having a complete family when her father returns from work. She also felt betrayal because her mother never told her whats real.These extreme negative emotions changed her attitude and made her rebel against the situation. Also, Dianes mother was very preoccupied in her work thats why she was not able to keep an eye on the performance of her daughter in school. If only she did, by chance she was able to help Diane solve her emotional problems at an early stage. After all, divorce can really cause a big scar but it doesnt really have to. References Bryner, C. L. (2001). Children of Divorce. Journal of the Amer ican Board of Family Medicine Practice1420110. Diefenbach, H. and Opp, K. D. (2007). When and Why Do People Think There Should Be a Divorce?http//rss. sagepub. com/cgi/content/abstract/19/4/485. Emery, R. E. and Coiro, M. J. (1995). Divorce consequences for children. Pediatric Review16306 10. Gallagher, M. (1996). The Abolition of Marriage. Regnery Publishing. Hetherington, E. M. and Stanley-Hagan M. (1999). The adjustment of children with divorced parents a happen andresiliency perspective. Journal of Child Psychology 4012940. Kelly, J. B. (1998). Marital conflict, divorce, and childrens adjustment. Child Adolescent Psychiatry7259 71. Kimball, G. (1994). How to survive your parents divorce kids advice to kids.Chico, California Equality Press. Lansky, V. (1996). Divorce book for parents helping your child cope with divorce and its aftermath. Minnetonka, MN Book Peddlers. Roseby, V. and Johnston J. R. (1998). Common developmental threats in high-conflict divorcing families. Child Ad olescent Psychiatry7295309. Scanzoni, J. (1965). A Reinquiry into Marital Disorganization. Journal of Marriage and the Family 27 48391. Thompson, P. (1998). Adolescents from families of divorce vulnerability to physiological and psychological disturbances. Journal of Psychosocial Nursing and Mental Health Service36(3)34 9.

The book A Christmas Carol Essay Example for Free

The book A Christmas Carol EssayThe three ghosts add to the popularity of the legend. source of all they take Scrooge on a journey. This is popular because it gives a sense of adventure and adventure themes are very popular for example Charlotte Bronti s Jane Eyre and Emily Bronti s Wuthering heights. The reason these adventures were so popular is because it is a journey through time. This is a new thing for the Victorians which creates shock nowadays. We relate to this through television like doctor who. Also this makes scrooge change this makes it popular as its not all about visiting place, its about he reacts and changes. At the end of the novel scrooge has completely changed. He has changed from being old, miserable and mean to being kind and exhilarated (quote). In the first paragraph Dickens cleverly utilise scrooges voice to describe the room (quote). This makes us empathise with him and feel his excitement. Dickens also uses repetition to emphasise scrooges laugh (qu ote).He does this to make sure that the listening has noticed that he is laughing. Scrooge also sends for a giant turkey for Bob cratchitt and gives the boy money for getting it. He also pays for a hack so the delivery person doesnt have to carry it. This part of the novel shows how much scrooge has changed. He has become generous, kind and considerate. Next scrooge walks virtually the street greeting people. He also bumps into the charity collectors who he gave a huge contribution too.You begin to see that Dickens has cleverly repeated the events from outfit 1, but made them chances for scrooge to be generous, for example the boy, the charity men, his nephew This has a huge effect on people and most of them are surprised and felicitous for example the charity men. Cried the old gentleman. This is repeated to show his pleasure. Again this emphasises the point and makes us relate and feel the enthusiasm and joy.

Julio Cortazar Casa Tomada Analysis

Julio Cortazar Casa Tomada AnalysisAnalyse the treatment of the outsider or outsiders in one of the texts studied on the course. What role does this tension play in the socio-political vision of the author?Julio Cortazar was one of most influential Argentine writers of all time. He was one of the great masters of pitiable stories and was comp atomic number 18d to the likes of Jorge Luis Borges. Cortazars literature is closely connect to social and cultural realities of Latin America and in particular Argentina. This essay will begin with the hi tier of Julio Cortazar including his background influences and the style of his texts with focus on the short news report La Casa Tomada. Then this shall lead on to the analysis of the treatment of characters that ar considered as outsiders in the story focusing on the different interpretations of the main(prenominal) characters and the unbeknown(predicate) invaders that take over the family line. Furthermore, the role of these outsider s will be discussed relating to the socio-political vision of Cortazar and the influence of politics on his writing, incorporating the socio-political situation in Buenos Aires, Argentina at that time.In 1914, Julio Cortazar was born in Brussels, Belgium of Argentine p arnts, after(prenominal)wards World War 1 his family returned to Buenos Aires, Argentina. This was where he grew up and became educated, then later moved to Paris in 1951, after obtaining a French scholarship, where he died in 1984 at the come on of 70. Prior to becoming a writer, he worked as a teacher and then as a translator. (Prego Cortazar, 1997)Cortazar is known as one of the Latin American writers of the boom that exploded onto the world literary scene. The literary boom was during the middle of the 20th deoxycytidine monophosphate when Latin American writers work became published in europium and the rest of the world. The stories were known to associate with magical realism which is where unreal things a re treated as if realistic and mundane, and mundane things as if unreal. The plots of these stories usually combined real and fantastic elements in a way that makes them difficult to separate. (www.statemaster.com/encyclopedia/Latin-American-Boom) Stories that break been written by Julio Cortazar normally mix fantasy with Latin American reality.The story being focused on, La Casa Tomada by Julio Cortazar, was initially published in the 1946 review Los Anales de Buenos Aires which was say by Jorge Luis Borges. It then appeared his in his first volume of short stories Bestario in 1951. (www.juliocortazar.com.ar/hislife.htm) In the story, a middle-aged fellow and sister bonk together in an old large family put up, situated in the North regulate of Buenos Aires. They spend their days doing routine tasks with little variation. The sister, Irene, knits and the brother reads and collects stamps. They both clean the dramatic art and take a shit meals together. One day they hear myst erious noises within the endure, but they do non worry. Without much explication, they abandon parts of the house because of this invading noise. When eventually the recondite noises take over the whole house, they leave the house with nothing and throw the key away.It is written in the first person with the narrator being the sponsor in the story. This means the protagonist is the centre of attention and this allows the reader to participate in all the events. The reader can see all the thoughts and ideas of the protagonist so they can easily identify with the protagonist. This adds realism to the story in contrast with the unknown characters that bring an element of the surrealism that boom writers are known for.The northern district of Buenos Aires where the protagonist and his sister live is the rich and privileged area and from the start of the story, it sets out to the reader that the siblings are from privileged backgrounds. Nos gustaba la casa porque aparte de espaciosa y antigua (hoy que las casas antiguas sucumben a la mas ventajosa liquidacin de sus materiales) (Cortazar, page 1). The house has eight bedrooms so previously their family would have occupied all the rooms and they would have had maids to work for them.The large house was previously owned by their ancestors and they are the last of a long line of family. guardaba los recuerdos de nuestros bisabuelos, el abuelo paterno, nuestros padres y toda la infancia. (Cortazar, page 1). It seems they can afford to live without working.Instead they spend their days doing little more than cleaning, reading and knitting with rare communication with the outside world.From this, the theme of outsiders comes into play, which plays a strong role throughout the story. From analyzing the story, the unknown invaders are immediately seen as the outsiders that come in and take over. However, the siblings could also be outsiders giving that they are so cut off from the rest of society. Cortazar portrays th e siblings as very unusual and lonely characters that do little to prevent themselves from being outsiders in society.The siblings seem to be obsessed by routine and keeping the house clean. We find out little about the narrator except that he like French literature. He portrays the sister Irene as a very hands-off female who is happy to just spend her time knitting. They share the cleaning and cooking chores between themselves. The narrator says how they never use the back part of the house except entering to clean. Therefore, there is al specify a barrier created between them and the outsiders with the large oak door. There is a reference to how much dust collects on the furniture. Buenos Aires sera una ciudad limpia, pero eso se lo debe a sus habitantes y no a otra cosa. The narrator seems to imply that the middle- bod citizens keep the city clean. He also says Hay demasiada tierra en el aire which is ironic seeing as the city is called Buenos Aires. (Holmes2004, pg254)There is an incestuous cheek between the brother and sister as they have reached middle age and the only time they spend is with each other, uninterested in others outside the house. Simple y silencioso matrimonio de hermanos (Cortazar) This shows they had no plans to marry whatsoever(prenominal)body else and have children to pass on the house to. This incestuous theme is something Cortazar said may have been related to his own life Yo empec a pensar y a descubrir que efectivamentea traves de mis sereos yo tengo una problema incestuoso con una hermana mia (Cortazar por Cortazar, pg 43)The brother and sister can be seen as outsiders at the end of the story aswell because they are the ones that end up on the outside of the house with nowhere to go. They have numerous possessions at the start of their story and bit by bit, it is taken away from them until they are left outside with nothing. Tuviste tiempo de traer alguna cosa? le pregunt intilmente. No, nada.The other outsiders are the inv aders that are seen as unknown enemies. They are referred to as plural during the story for example when they take over the first part of the house -Tuve que cerrar la puerta del pasillo. Han tomado parte del fondo. (Cortazar) so the reader automatically presumes it is more than one unknown character.The unknown outsiders are treated as very unwelcome and they can be seen as threatening. throughout the story, Cortazar leaves no clues to whom or what these noises are and it seems as if the brother and sister are not necessarily that scared or shocked by them. An example is after the part where the brother says to Irene that they had taken over the back partDej caer el tejido y me mir con sus graves ojos cansados. -Estas seguro? Asenti. -Entonces -dijo recogiendo las agujas- tendremos que vivir en este lado.She does not show any fear and just carries on knitting. They seem to have knowledge of whom or what has invaded the house and act alone in defending themselves against this invasi on. At the end of the story, the outsiders are still left as unidentifiable and mysterious characters to the reader and leaves them guessing. It is up to the reader to come to their own conclusion about whom or what they think these unnamed noises are.The outset of the story starts as very realistic with a description of their lives then once the outsiders that invade take over the first part of the house, it becomes surreal. Cortazar puts a lot of emphasis on the description of the house the house seems unwelcoming as it lacks the comfort and security of a home. The characters feel unsafe in their home and ready to flee at any point and it loses any feeling of safety when the others take over. Cortazar explores the connection between identity and the home. The house shows everything about the siblings such as their wealth, their background and their hobbies and once they no longer have the house, they lose their identity.The house is personified in the story a veces llegamos a pe nsar que era ella que no nos dej casar. This shows it has some smorgasbord of control over the brother and sister living within and creates a barrier between them and the real world. The only time that the brother visits outside is when he goes to get his French literature or wool for Irene to knit and Irene never leaves the house. Also, note that the street name Rodriguez Pea was the name of Cortazars street when he lived in Buenos Aires. (Maquiera 2004, pg.10) Therefore, this shows how the story relates to his own personal experience.It seems the treatment of these outsiders seems to play a strong role in the vision of Cortazar as the story is related to his life. There are numerous interpretations for the meaning behind La Casa Tomada but the one that stands out seems to be that Cortazar uses the relation between the characters, the outsiders and the home as a way to reply to social and political tensions that were occurring in Buenos Aires during that time.Cortazar wrote the s tory post-war when Juan Pron had recently come into power over Argentina. Initially Pron had worked his way up by victorious a position that nobody else was interested in as the head of the Labour department. From there he appealed to the workers. Pron aimed for an independent Argentina, free from foreign frugal influence. Pron promised a New Argentina founded on social justice, political sovereignty, and economic independence. He showed support for the workers that he called the masas descamisadas by increasing salary earners income and building a large number of low cost homes. (Rock 1987 pg.262-263)Cortazar was anti-peronist and demonstrated against his regime. He saw Pron as a dictator and felt be by the control. Si bien Cortazar no comulgaba aun con el socialismo, su postura hacia la politica del nuevo gobierno era abiertamente critica (Maquiera 2004, pg.19.) Pron aimed to integrate the population and bring about social reforms. Many, including Cortazar saw him and his wif e Evita as a political and economical threat and a threat to good taste. They saw him encouraging the invasion of Buenos Aires by riffraff from the provinces. The racist term cabecitas negras was used against the im unsettled workers. (Standish 2001 pg.4) For the opponents of Pron his promises were myths and had caused a divided society with a bankrupt economy and a nation controlled by a dictatorship.El Peronismo signific la llega a la capital de la clase obrera del interior del pais y la entrada de esa poblacin en la vida social y cultural de la ciudad (Maquiera 2004, pg. 20). Although Cortazar does not link them directly, the outsiders in the story can be seen as a satire in showing the socio-political vision of Cortazar against Pronism and the arrival of the working class during that period.The story could be portrayed as showing the anxieties of the upper and middle classes of Buenos Aires during the nine-year administration of Juan Pron. By showing how they felt marginalised because of the increasing number of hoidenish immigrants that were coming into the city for work. Just like the protagonists in the story, their way of life had changed and these invaders into the house may symbolise the workers coming into the city.Therefore, the role of these outsiders could be an allegory of the migrant workers that moved into Buenos Aires and took over a lot of the jobs and the brother and sister could symbolise the Argentineans that felt like these migrants invaded them.Bien podria cook upar todos mis miedos, o quiza, todas mis aversiones en ese caso la interpretacin antiperonista me parece bastante posible, emergiendo incluso inconscientemente. Julio Cortazar (www.abretelibro.com)The story is most commonly seen as an anti-peronist allegory and expresses the fear that Cortazar may have felt about outsiders in Argentina. The feeling of fear felt that was caused by Perons military government and by the invasion of industrialisation. However, the story has als o been seen as similar to that of Adam and Eve they are expelled from their small and closed paradise into an unknown world. html.rincondelvago.com/casa-tomada_julio-cortazar_2.htmlWhen asked, Cortazar says that La Casa Tomada was inspired from a nightmare that he had and that when he woke from this nightmare he immediately started writing the story. The house described in the story is the same as in his nightmare. La nica diferencia entre lo soado y el cuento es que en la pesadilla yo estaba solo. (Prego 1990, pg79) When he woke up, he immediately started writing the story. Therefore, he says that it is his trance that should be analyzed not the story. Es un cuento que para mi no tiene absolutamente ningn contexto de ninguna naturaleza salvo la pesadilla. (Garfield1978 pg 89)The architecture of the house plays an important role in the link between the present and the past in Buenos Aires. The house symbolizes the citys aristocratic past, after Independence, Buenos Aires chose Euro pean instead of colonial architecture. Architects were brought over by the Government from Europe to design buildings. (Holmes 2003 pg254) Again, this shows the fear that the characters have of change from the past, as they prefer their traditional style European house.During the time, that a large amount of immigrants from overseas and migrants from the countryside came there was a demand for more housing. So new housing projects were created for the middle-class resulting in higher value for houses like theirs as the narrator points out at the beginning of the story (Holmes 2004), las casas antiguas sucumben a la mas ventajosa liquidacin de sus materiales (Cortazar). The brother and sister prefer the European style spacious house and enclose themselves in what represents the urban past. They seclude themselves from the city and in turn make themselves outsiders from the modern Argentina. Therefore, the invaders could be the city making them leave their home.Throughout the text the re are numerous historical references such as the French literature which the brother enjoys reading. This seems to be one of the few outside things that are accepted into the house. He also finds that Desde 1939 no llegabanada valioso a la Argentina which refers to the lack of European culture in Argentina because of the war. The brother only seems to find value in French literature and has to re-read what French literature he has. Once again, this also shows the link with their fear of change.The relationship between the characters and the house shows their lack of interest in contemporaneousness and change. They seem to want to stay within a routine and show little interest towards changes outside of their house in Argentina. This story may represent Peronist Buenos Aires but can also represent the role of Europe in post-colonial space. It seems that Cortazar rejects how Argentina has become post-European influence. The story may also portray the modern Buenos Aires contradictor y with the past city.After looking in depth at the story and the history related to the story, I can conclude that the different outsiders in the story play a strong role in the socio-political vision of Julio Cortazar. La Casa Tomada has numerous interpretations about its hidden meaning. Although when questioned, he does not specifically relate it to a particular opinion but to a nightmare he had. This showed his underlying preoccupations with the events in Buenos Aires during that time.The theme of outsiders is continued throughout the story and each character shows an aspect of being an outsider. The invaders that take over the house from the siblings are seen both as the workers that moved into Buenos Aires invading the space of the middle-class or as the city making the protagonists leave their safe past and as face the changing Buenos Aires. The protagonists show a stereotype example of the middle-class people of Argentina during that time that feared any sort of change, thoug h in the original nightmare it is Cortazar himself. It is Cortazar that it seems had this fear of invasion from outsiders and was concerned about the changes occurring. The role of the outsiders is very effective in demonstrating his feelings about Pron and the changes within Argentina.

Non-Audit Services (NAS) Impact on Auditor Quality

Non-Audit Services (NAS) Imp procedure on Auditor QualityThe proviso of Non-Audit Services (NAS) by size upors to their inspect lymph glands reduces total personifys, increases technical foul competence and motivates more intense competition. However, the recent corporate collapses in the US, Australia and elsewhere, was surprising our attention. The issue of Enron aro intentions great concerns on corporate governance revealing the audit license problem when CPAs stick out audit and NAS for the aforementioned(prenominal) clients. In the view of the fact, now a days because of NAS, the audit practice is questionable, whereas third parties believe that without freedom, there is no value for method of accounting and auditing practices (Salehi, M., 2009). at that placefore, regulatory has been drawn to the issues of auditor offerd NAS and audit flavor. In fact, these dishs do not necessarily damage auditor license or the quality of NAS. Because of that, this paper contribu tes to seen the impact of NAS on auditor quality.INTRODUCTION OF NON-AUDIT SERVICESTraditionally, audits withdraw provided Certified Public Accountant (CPA) homes with a large percentage of their boilersuit revenues. However, for many years consulting serve constituted a relatively minor portion of the firms revenues. In recent years, firms have expanded the scope of benefits they go to audit and some former(a) clients such as NAS. Today NAS provided more than 50 percent (%) or more of the total revenues earned by the CPA firms. As Accounting Today in USA (2001, April) states, the income of accounting firms in 2000 showed that the proportion of international and national assurance service was 35%, whereas that of tax advisory service and worry advisory service accounted for 21% and 44% respectively. It shows that management advisory service has plough the source of total income of accounting firms.NAS generally refer to the operate above or beyond the related audit work or services other than traditional CPA exert. Many scholars in their studies use contrary terms for some relevant issues, viz. Management Advisory Services (MAS) and Management Consulting Service (MCS). jibe to Purcell and Lifison (2003), NAS as traditional CPA working including assurance, enthronement assurance, commerce registration and accounting affairs, tax advisory service, management advisory service, finance and investment advisory service, public offering, mergers and acquisitions services, information technology advisory service and others. However, there be three basic principles of the breas dickensrk of specified NAS is predicatedAn auditor cannot function in the role of managementAn auditor cannot audit its own work andAn auditor cannot serve in an advocacy role for its client.Most of the firms growth comes from NAS that CPAs provide for their clients when dealing with auditing affairs (Purcell and Lifison, 2003). So, what the motivation and attraction in readin ess of NAS to companies? Firth (1997a) contends that companies normally entrust outside consultants/firms for service in the following situationOne-off assignmentsUrgent problemsExpert techniquesArbitrating initial disputesSeeking adviseDecrease the risk general managementThe economic causes for offering NAS includeGrowth opportunitiesPersonnel attraction and retentionMeeting clients needsRisk diversification opportunitiesThe Sarbanes-Oxley Act 2002 states that NAS provided to a client should not be more than 5% of the total auditors remuneration otherwise, the client must obtain pre-approval from its audit committee, as non-audit fees paid in excess of this percentage would bear the auditor as not being nonsymbiotic. In Malaysia, under Malaysian Institute of Accountant (MIA) suggests that audit firms should not accept any appointment if they are also providing NAS to a client whereby the provision of NAS would create a significant threat to their professional independence, integ rity and objectivity. Effective June 1, 2001, Bursa Malaysia (previously known as Kuala Lumpur Stock alternate or KLSE) requires all listed companies to disclose non-audit fees in their annual reports. This is to protect shareholders gratifys and to increase corporate transparency. Consistent with the practices in other Commonwealth countries such as Australia and the join Kingdom (UK), which also have made it a requirement that non-audit fees of listed companies to be disclosed in the annual report.THE ISSUES OF NON-AUDIT SERVICESThe main question/issue that arises when auditors provide or could provide both audit and NAS is whether the auditors are able to conduct their audits impartially, without being concerned about losing or failing to gain additional services, and the ulterior economic implications for the audit firm (Lee, 1993). Auditors seek to provide NAS because of the considerable economies of scope that ensue, i.e. cost savings that arise when both types of service are provided by the same firm. However, the result from several researchers show that the joint provision of audit and non-audit services gives rise to economic rents, which create incentives for audit firms to compromise their objectivity, e.g., waive audit adjustments, to save audit clients (Palmrose 1986 Simunic 1984).For divine revelation of NAS, investors should have passable information to enable them to evaluate the independence of a companys auditors. The proposed rules would bring the benefits of sunlight to the auditor independence area by requiring companies to disclose in their annual proxy statements authorized information about, among other things, the NAS provided by their auditors and the participation of leased personnel in performing the companys annual audit. broadly a company essential to disclose the fee paid for each NAS performed by its auditor and the fee charged for the annual audit. An exception to these general disclosure requirements is that issuers would not have to describe a NAS, nor disclose the fee for that service. In NAS and its independence, England and Australia have asked companies to publish audit and NAS fee in their annual fiscal report. consort to Dopuch et al (2003) found that disclosure of NAS reduced the accuracy of investors beliefs of auditors independence in fact when independence in appearance was inconsistent with independence in fact.THE inwardness OF NON-AUDIT SERVICESThe dramatic increase in the nature, number, and monetary value of NAS that accounting firms provide to audit clients seen may affect their independence. harmonisely, the proposals specify certain NAS that, if provided by an accounting firm to an audit client, impair an auditors independence. Sami and Zhang (2003) investigated the effect of non-audit services on the backdrop of SECs revised rule that stressed perceived audit independence. They suggested that investors perceive that NAS impair auditors independence.According to Defond et .al. (2000) regulators are concerned about two effects of NAS. One is a fear that NAS fees make auditors fiscally dependent on their clients, and hence little impulsive to stand up to management pressure for fear of losing their business. The other is that the consulting nature of many NAS put auditors in managerial role. From the SEC regulations mandating fee disclosures (SEC, 2000), Auditors services alliance raises two types of independence concerns. First, more the auditor has at stake in its dealing with the audit client, particularly when the NAS relationship has the potential to generate significant revenues on top of the audit relationship. Second, certain types of NAS, when provided by the auditor, create inherent conflicts that are incompatible with objectivity. While, according to Firth (1997b), synergy would occur amidst auditor and auditee when an accounting firm provides audit and NAS simultaneously and consequently it would influence independence of auditor.Simuni c (1984) indicates that CPA providing NAS would decrease the possibility for presenting the true fiscal statements and would influence the users of the statements on the recognition of CPA independence. It would pull ahead affect audit quality, the reliability of financial statements and the judgment of decision-making.How NAS Can Affect Auditor Independence?The dramatic expansion of NAS may fundamentally alter the relationships between auditors and their audit clients in two principal ways. First, as auditing becomes an ever-smaller portion of a firms business with its audit clients, auditors become increasingly vulnerable to economic pressures from audit clients. hulky non-audit engagements may make it harder for auditors to be objective when examining their clients financial statements. Under any circumstances, it can be difficult for an auditor to make a judgment that works against the audit clients interest. Where making that judgment may imperil a range of service engagement s of the firm, of which the audit is a fairly small part, it may be wild to expect that an auditor can ignore completely what the firm stands to lose by the auditors action. Second, certain NAS, by their very nature, raise independence issues. Providing certain NAS to an audit client can lead an audit firm to have a mutual or conflicting interest with the client, audit its own work, advocate a position for the client, or function as an employee or management of the client.However, not all NAS pose the same risk to independence. Only these specific NAS that impair independence, namelyBookkeeping or other services related to the audit clients accounting records or financial statements of the company. The prohibited services are(a) Maintaining or preparing the companys accounting records(b) Preparing the financial statements or the information that forms the basis of the financial statements that are required by the company and(c) Preparing or originating source data underlying the co mpanys financial statements.Design and instruction execution of financial information systems that aggregate source data or generate information that is significant to the financial statements taken as a whole, unless it is reasonable to stop that the results of these services will not be sheath to audit procedures during the audit of the companys financial statements. This rule does not preclude the external auditors from working on hardware or software systems that are unrelated to the companys financial statements or accounting records.Appraisal or valuation services, fairness opinions or contribution-in-kind reports or other opinions or reports in which the external auditors provide an opinion on the adequacy of consideration in a transaction, unless it is reasonable to conclude that the results of these services will not be subject to audit procedures during the audit of the companys financial statements. This rule does not prohibit the external auditors firm from providing such services for non-financial reporting purposes (e.g., transfer pricing studies, cost segregation studies and other tax-only valuations).Actuarial services involving amounts recorded in the financial statements and related accounts for the company where it is reasonably likely that the results of these services will be subject to audit procedures during an audit of the companys financial statements. This prohibition extends to providing the company with any actuarially-oriented advisory service involving the determination of amounts recorded in the financial statements and related accounts for the company other than assisting the company in understanding the methods, models, assumptions and inputs used in computing an amount.Internal audit outsourcing services relating to the internal accounting controls, financial systems or financial statements of the company. This prohibition on outsourcing does not preclude the external auditors from providing attest services related to inte rnal controls, evaluating the companys internal controls during the audit or making recommendations for improvements to the controls, or management from gentle the external auditors to perform agreed-upon procedures engagements related to the companys internal controls.Management functions. This rule prohibits the external auditors from acting, temporarily or permanently, as a director, officer or employee of the company or performing any decision making, supervisory or monitoring function for the company. However, the external auditors may assess the effectiveness of the companys internal controls and recommend improvements in the objective and implementation of internal controls and risk management controls.Human resources functions. The external auditors may not seek out prospective candidates for managerial, executive or director positions, act as negotiator on the companys behalf such as determining position, compensation or fringe benefits or other conditions of employment o r undertake interview checks of prospective candidates. The external auditors may also not engage in psychological testing or other formal testing or valuation or recommend or advise the company to hire a specific candidate for a specific job.Broker or dealer, investment adviser, or investment banking services. The external auditors are prohibited from serving as promoter or underwriter, making investment decisions on behalf of the company or otherwise having arbitrary authority over the companys investments, or executing a transaction to buy or sell an investment of the company, or having custody of assets of the company.Legal services that could be provided only by someone licensed, admitted or otherwise serve to practice law in the jurisdiction in which the service is provided.Expert services in an advocacy capacity unrelated to the audit. This precludes engagements that are intended to result in the external audit firms specialized knowledge, experience and expertise being u sed to take hold the audit clients positions in adversarial proceedings. This prohibits the external auditors from providing expert opinions or other services to the company or a legal representative of the company for the purpose of advocating the companys interests in litigation, or regulatory or administrative investigations or proceedings. This rule does not however preclude the company from engaging the external auditors to perform internal investigations or fact-finding engagements including forensic work and using the results of this work in subsequently initiated proceedings or investigations.Any other service that the Audit Committee determines is impermissible.According to Zulkarnain (2006), in Malaysia, scholars reported that only a small number of the shareholders and auditors that participated in their study believed that NAS provision increased their confidence in auditor independence. On the other hand, Teoh and Lim (1996) found that the provision of NAS was ranked a s the second most important factor that undermines auditor independence.Arrunada (1999) pointed out that joint provision of audit and NAS would reduce overall costs, raises the technical quality of auditing, enhance competition and need not prejudice auditor independence or the quality of NAS, which would ultimately increase auditor independence (Goldman and Barlev, 1974). Based on the standard organization analysis, Arrunada (1999) showed that cost savings gained from the joint provision of audit and NAS will be transferred to customers as a decrease in price in both markets, and also that the provision of NAS would result in an increase in client- and firm-specific assets, where firm-specific assets would always have a positive effect on independence. This argument is supported by Grout et al. (1994), who argued that permitting auditors to perform joint services would reduce auditors dependence on a single client and encourage them to diversify as a consequence.Opponents to the j oint provision of audit and NAS claimed that auditors would not perform their audit services objectively and that joint provision would impair perceived independence because ultimately they would be auditing their own work or acting as management (SEC, 2001), and managements power over the auditor could be increased collectible to auditors assent on fees authentic (Canning and Gwilliam, 1999). Thus, it may influence their mental attitude, impartiality and objectivity, and independence of thought and action (Flint, 1988).The year 2002 had seen the biggest corporate collapses in the United States history that have raised lots of questions regarding auditors independence. For example, Arthur Andersen, being the auditor of the three biggest bankruptcies, Enron, WorldCom and Global Crossing, was heavily criticized for the collapses. It is said that Andersen was purportedly stressing more on non-audit services (NAS) than the audit itself. Auditing profession as a whole has been badly b lamed for the collapses and changes were being proposed to ensure that audit firms reduce their over-reliance on NAS (The Star, 2002).As a result, to ensure the independence of auditors and to protect the interest of investors, the accounting profession in most countries has come up with a code of ethics as a guidelines for auditors competency and independence. In Malaysia, under MIA rules that become effective January 15, 2002, professional independence is considered impaired if total fees arising from provision of NAS to a client is 20% or more of the audit firms total annual fees received for two or more consecutive years. Before 2001, the regulators in Malaysia emphasized only on the disclosure of audit fees in the companies annual reports, as required by the Companies Act 1965.Several studies have examined whether the provision of non-audit services impairs audit quality. However, the previous studies report seems conflict in the results depending on the proxy of audit quality used. Teoh and Lim (1996) found that the disclosure on non-audit fees would influence and impair audit independence. A survey done by Gul and Teoh (1986) in Malaysia, suggests that the provision of NAS reduces public confidence in auditors independence. The auditor can be interpreted to compromise its independence if the provision of NAS is significantly tied to the issuance of pretty audit opinion. Wines (1994) found that the auditors of those companies that received clean reports over the period derived a significantly toweringer proportion of their remuneration from NAS fees than the auditors of companies that received at least one audit qualification. This finding suggests that auditors are less likely to give qualified reports to clients financial statements when high levels of NAS fees are involved. Firth (2002) found that companies that have relatively high consultancy fees are more likely to receive a clean audit opinion due to the non-audit work clearing up problem areas at the client company or it might be due to high consultancy fees, thus impairing auditor independence.Ayoib, Rohami and Nor (2006) suggests that non-Big Five auditors are less independent when issuing audit reports for NAS purchased companies. This is also consistent with the preposition that large auditors are more independent than smaller auditors (DeAngelo, 1981). The results imply that audit opinion is dependent on the amount of NAS fee. It could be argued that small auditors could not resist against management pressure when issuing qualified opinion.Frankel, Johnson and Nelson (2002) suggest that their results provide evidence that auditor independence is compromised when clients pay high nonaudit fees relative to total fees. Securities and Exchange Commissions (SEC) concern about the growth of nonaudit fees relative to audit fees during the 1990s (e.g., see Levitt 2000). The SECs concern that the growth in the provision of nonaudit services compromises audit firm independence is based on the premise that the provision of nonaudit services increases the fees paid to the audit firm thereby increasing the economic dependence of the audit firm on the client.Based on the use of discretionary accruals and network benchmarks as proxies for biased financial reporting, Hollis, Ryan and Brian (2003) find evidence supporting the claim that auditors violate their independence as the result of clients paying high fees or having high fee ratios. DeAngelo (1981) models that as the economic bond between the audit firm and client increases the audit firms dependence on the client increases. Nonaudit fees further increase the client auditor bond by increasing the portion of audit firm wealth derived from a client (Simunic 1984 Beck et al. 1988). Nonaudit fees can also threaten independence when clients use them as contingent fees. Magee and Tseng (1990) note that while contingent fees are explicitly prohibited by audit standards, clients can create contingent fees by w ithhold profitable nonaudit services when the auditor does not allow the client to report its preferred financial condition.Costs and Benefits of Restricting Certain Non-Audit Services (proposals by SEC)There is increasing concern that the growth of NAS provided to audit clients affects the independence of auditors. If investors lose confidence in auditors ability or willingness to provide an unbiased and impartial examination of companies financial statements, then investors trust in the reliability of publicly available financial information, and in the integrity of the securities markets, may be damaged. Currently, accounting firms may not provide certain services to their audit clients without impairing their independence. The Securities Exchange and Commission (SEC) proposals extend and clarify those restrictions that should be used to evaluate the effect of NAS on an auditors independence and by designating certain NAS that if performed by an auditor for an SEC registrant that is an audit client, impair the auditors independence. The SECs proposals on the provision of NAS may affect to1. Benefits(a) Investors. For the reasons explained above, the SEC believes that the proposals will enhance auditor independence and thereby enhance the reliability and credibility of financial statements of public companies. SEC expect these benefits to inure primarily to investors who, if the proposals are adopted, should be able to review public companies financial statements with greater assurance that reliance on the statements will lead to more informed investment decisions.(b) Public Accounting Firms. SEC anticipates that the proposals will confer two primary benefits on public accounting firmsThe proposals should clarify what NAS may be provided to an audit client without jeopardizing auditor independence.The proposals could improve competition in the market for the provision of NAS by public accounting firms. Because the restrictions on providing NAS to an audit cl ient would apply equally to all accounting firms, the overall impact of the proposed restrictions may be to re-distribute the dependant NAS among the public accounting firms.2. CostsSEC proposals on NAS may impose costs on issuers and public accounting firms.(a) Issuers. The proposed amendments have the effect of restricting issuers from purchase certain NAS from their auditors.(b) Public Accounting Firms. Some public accounting firms provide a wide variety of services both to audit and non-audit clients. Our scope of services proposals is likely to affect these firms in several ways. The primary cost for these firms is that they individually may lose one source of revenue because they will no thirster be able to sell certain NAS to their audit clients.CONCLUSIONIn conclusion, evidence suggests that although auditors have market based incentives to remain independent, auditor independence may be threaten when an auditor provide NAS to their clients and is reasonable that the NAS actually impair independence and quality of auditor. Hillison and Kennelley (1988) had recommended three additional alternatives to a total prohibition of NAS provision to audit clientsOffer NAS to non-audit clients only,Prohibit certain types of NAS, orPermit all types of NAS with full disclosure requirements.However, some professional and academic seen it seemed not much enough to protect auditor independence and It would further affect auditor quality. Thus, national and international professions should be redefined accounting and auditing regulation as well as scanted in the altogether regulation regarding to NAS and giving clear picture about that services to auditors as well as investors and heavy penalties, to whom overriding these regulation.

The Greatest Happiness Principle

The Greatest Happiness PrincipleJohn Stuart Mill a born utilitarian, dedicated both his life explaining the teachings of his father, James Mill and Jeremy Bentham. He studied Greek, Arithmetic, Latin, Logic, Philosophy and Economic opening from a legal official to a writer and philosopher to a parliamentarian he enjoyed a position of an original thinker.His major work includes, system of logic, Principles of political economy, Essays of liberty, and Consideration of representative government, utilitarism and an autobiography and 3 essays on religion.PHILOSOPHYHe defended and demonstrate an ethics which would elaborate and define the utilitarian doctrine of Bentham that the object of morality is the promotion of the greatest felicitousness of the maximum number of members of society and that happiness is a balance between recreation over pains.Unlike Bentham he does non believes in quantification of cheers plus he adds that mental pleasures are superior then somatogenetic ple asures. He tries to formulate a bridge between individual psycho analytic hedonism to universal psychological hedonism, by introducing the concept of sanctions. He says that sanctions come for with in and pleasure felt when the moral law is obeyed and pain felt when it is violated. Thus by virtue of these sanctions Mill bridges the psychological hedonism theory with the moral hedonistic theory that is everyone desires his own happiness with that every one ought to do so to act in public interest.TEACHINGS / EXPLANATIONS.Doctrine of utility / greatest happiness principle Actions are right as they tend to promote happiness, and wrong as they tend to produce the reverse of happiness.Quantification of pleasures is not important but quality does matter. Mental pleasure are superior to physical facilities.Pleasures of the higher faculties are preferable to lower faculties.Choosing a lower pleasure then the light mental pleasures involves lack of access, cartridge clip or availability nev ertheless it does not drop the worth of higher pleasures then the lower.Greatest happiness principle, ultimate end is to attend the greatest of pleasures and the least(prenominal) of pain, secured to all mankind and not to one alone.Main constituents of a satisfied life and tranquility and excitement.Each individuals happiness is equal to any other psyche self sacrifice are worthy of being unplayful as they promote general happiness although they may deny individual happiness.Greatest happiness principle rule judges sanction the conduct but is not a motive for conduct.Feeling for humanity provides sanction for the principle of utility which is the intrinsic sanction and a powerful and sound basis for utilitarian mortality.Summary The Greatest Happiness PrincipleJohn Stuart MillFrom Great Traditions in morality by Albert Denise PeterfreundLIFEIMMANUEL KANT, 17TH century philosopher lived singularly by a strict routine all his life remained in Kongsberg, East Prussia. The Kant f amily was religious and Kant was olibanum sent to prepare for the ministry. He developed interest in philosophy and natural sciences. He was appointed professor at the university in 1770.His writings widely distributed History and theory of the heavens critique of pure reason, critique of judgment, the fundamental principles of the metaphysics of moral and the critique of practical reason prove him to be a small philosopher, who tried to explore scientific principles and their foundations. He also took interest in American and French revolutions.PHILOSOPHYKant gives the principle of causality as one of the categories of understanding.A valid moral principle must be independent of the empirical data of morality if it is binding upon all man.Universal obligations and moral laws should have consistency, i-e they should be able to apply on all individuals without discrimination.Categorical imperative is the only basis for determining duties.Reason prescribes duty and moral law holds whether or not mean actually follow it.TEACHINGSAccording to Kant, all well things should have a basic foundation of, good will to make them good.A good will should not be a means to achieve good but the sole motive behind every good.Reason does not particularise happiness but only good will.Good will lead human action is morally worthy and duty guided by good will rather then determination and self interest is morally correct.Difference between praise worthy behavior from moral actions or duty, is inclination derives a person for an actions targeting some self interest, while duty only targets good will.1st ethical proposition duty defines a moral act.second proposition duty is not result oriented.Definition of duty Duty is done out of reverence from the law.Categorical imperative rational beings would always by guided by ethical principles.Categorical imperative not destined to particulars consequence.Hypothetical imperative destined to particular consequences.Categorical impe rative needs the principle of consistency, i.e. implied to everyone.Categorical Imperative A two told test requiring. There should not be a contradiction of a moral action universally with logical reasoning and consistency for all, judges, the action right.Human beings should not be treated as mere means.Actions, not universalized without contradiction are inconsistent with the idea of humanity. complete(a) moral philosophy reason cannot be corrupted with empirical consideration.Summary Duty and reasonBy Immanuel KantFrom Great Traditions in EthicsAlbert Denise Peterfreund