Methods of Studying the Brain

Methods of Studying the Brain History of brain treatments Trepanning is a surgical procedure where a hold is drilled into the skull using a surgical tool, in the 17th and 19th century. The process involved drilling into the skull and removing a piece of bone. In ancient times trepanning was done as a tribal ritual to let evil spirts escape out of the head. It was performed to cure, headaches, and many mental illness for instance; Huntingtons, Parkinson, schizophrenia and epilepsy. Lobotomy is a surgical procedure in which the nerve pathways in a lobes of the brain are severed from those in other areas. The procedure was used as a radical therapeutic measure distributed patients, who had mental illnesses. Moreover, lobotomy was used in mental institutions where the patients wouldnt understand and known it is been done. (ETHICS) Also, the patients would often could out of the procedure with black eyes from the surgery and they would be given darken glasses to cover up the bruising ( ETHICS) A few years later Thorine a chemical lobotomy was designed which was better as there wasnt a risk of surgery. 2,900 lobotomies were performed. The last one to be performed was in 1967 due to the patient dying of brain haemorrhage. EEG stands for electroencephalogram which is a recording of the brains activity. Small sensors are attached to the scalp to pick up the electrical signals produced when brain cells send message to each other. Helped to monitoring and diagnosing conditions affecting the brain. Invasive methods Invasive methods are a therapeutic technique that involves breaking the skin. It involves the injection or a placement of a device into the body. Invasive pain management therapies have been used to treat neck and back pain. Invasive methods are done by open surgery or laroscopy. Advantages Disadvantages Increase safety less trauma to the body and far less blood loss Can be time consuming for patient and surgeon Less scaring only takes about two stitches to close the womb Long recover, some patient might be lucky to start to feel recovered by 6 to 8 weeks but others longer. You dont have to stay in hospital very long most patients get discharged within 24 hours. At very high risk of infection More accurate As well as find other damaged areas you might damage that area more or even they might have done the damage. When doing the surgery you may find other damaged areas and be able to remove or treat it. Very expensive Non invasive Non-invasive is a therapeutic technique which doesnt involve invading or breaking the skin. Therefore, the produce does not involve tools that can beak the skin or physically enter the body. For example; x-rays, CT scans, MRI, and ECG. Until recent years, exploratory surgery was routinely performed when a patient was critically ill and the source of illness wasnt known. Advantages Disadvantages The patient undergo less stress as no time for healing or been under general anaesthetic. Some of the scanning can be harmful to the body ad involves radiation Less time consuming Might not see if it damages any other area or if there is any other disease or damage to the brain. Very quick recovery Might not always be an opinion, the surgeon might offer Invasive first Reduced risk of infection Some of the scans may stimulate other parts of the brain Cheaper MRI scanner X-RAY machine Deep Brain Stimulation Deep stimulation is a surgical procedure (invasive technique) which is performed under local anaesthetic. It is perform in this situation so that the patient can talk and have brain movement to say the procedure has worked. Deep stimulation is the main type of surgery used to treat Parkinsons disease. Parkinsons is not cure able however; it may help to control the movement of the symptoms. Deep brain stimulation involved very fine wires with electrodes at the tip of the brain, which send electrical impulse to the targeted part of the brain. These are connected to extensions that are tunneled under the skin behind the ear and down the neck. They are connected to a pulse generator, which is placed under the skin around the chest. With Deep Brain Stimulation treating disease of mental health, some people not understand what is mean done and therefore their careers give permission for it to be done and this isnt technical right the patient themselves hasnt full agreed to it. Furthermore, the patient isnt de-brief before the surgery to make sure they full understand what the procedure is and this is all unethical to society. Advantage Disadvantage Very accurate Increase risk of infection. The implantation of foreign objects entering then body. Good technique Additional surgery may be needed is any of the equipment stops working. Sometimes every 3 to 5 years. Minimal opening to brain Time consuming Effective techniquie Devices which are inserted into the body can sometimes interfere with other devices. No damage to the brain during the surgery Sometimes uncomfortable sensations during stimulation can occur. Lesion Production Brain Lesions can be caused by injury, infection, and problems with immune system. There cause is still unknown. There are several of types and some of the effects can cause great harm to you whereas, some are harmless. In lesions, nerve cells die, leaving behind damages areas of the brain. Then after time the brain function in those parts of the brain decrease. Disease such as; Parkinsons, huntingsons Alzheimers and some types of dementia are a group of brain lesions. Some drug additions can be linked to lesions. Symptoms of a brain lesion vary depending on the type, location and size of the lesion. Symptoms include; Headache Nauseas Change of vision Memory loss Seizures Fever There are different types of Brain lesions. For instance abscesses and Alzheimers and other dementias. Abscesses are areas of infection, including inflamed tissue. This isnt a common however, theyre life threating. Brain abscesses often occur after an infection. Moreover, it can also appear after an injury or surgery. Alzheimers disease and other dementias these are another group of brain lesions. In these lesion, the nerve cells die which leaves behind damaged areas to the brain. then Problems which can occur from brain Lesions are: Mood changes Personality changes Behaviour can change Mental ability can change A loss of memory Having pain in joints and having difficulty to move Producing lesion is purposely destroying an area on the brain to research and investigate specific areas of the brain. From this you can see exactly which parts do which function. There are three ways to make an lesion. Chemically to destroy the neurons Electrical current to also destroy the neurons Surgically This involves cutting a part of the brain Advantages Disadvantages The whole of the brain been analysed at once therefore a lot of information and research can be gathered. Involves surgery cutting into patients brain could be a lot of blood loss. The removal of lesion can decrease or even stop seizures Recovery could take away Can look at the size of the lesion and see the damage cause for instance Wernickes or Brocas The surgery could cause stress for the patient Increase risk of infection due to the recovery time and its surgery Removal of a lesion can cause damage in the brain e.g Wernecks or Brocas- language and speech centres. Carbon nanotubes Carbon nanotubes are tubes which have a very small diameter for example it can be as small as one nanometer. This is a very new invention and scientists are hoping to build tiny transistors for computer chips and other electronic devices. Each day carbon nanotubes have more research on and so they are very new. Carbon nanotubes are electrodes which are surrounded by carbon atoms in the shape of a coil. They are really thin! Thinner than a piece of hair. Nanotechnology is used often as it has a lot of uses. For example; sunscreens, self cleaning glass and clothes with UV protection. Uses for nanotubes are Brain tumour research Possibility of using the nanotubes to directly deliver cancer fighting drugs into the brain Medical uses for instance; bone scaffolding and cell therapy. This is achieved by drugs or silencing genes Carbon nanotubes recently used to control the damage caused by a stroke, dental implants or synthetic muscles. Ethnics on carbon nanotubes is it is still experimental and we dont know how it will effect individuals in the long term. Its still be researched and developed. Advantages Disadvantages Many sectors e.g medical, energy and manufacturing benefit from it Newer technology therefore, not much testing been done. New possible cancer therapy Can be difficult to work with Lots of information on neurones and their responses. Very small and can be very expensive to produce. Future treatments of neurological disorders such as Parkinsons and strokes So far it is only been used in experiments so no long term effects seen We as humans are carbon based. Nobody knows how it will react to the body, will it be compatible Surgery will still be required and therefore, surgical; risks attached. Stereotaxic surgery Stereotaxic surgery is also called stereotactic. It is brain surgery where a brain tumour is removed with using image if the brain to guild the surgeon to a target within the brain. Neuro-navigation is a technique which may have an external frame attached to the head or imaging markers attached to the scalp to orient the surgeon in his approach. The term stereotactic came from Greek and Latin roots which meant touch in space. Stereotaxic surgery is used for many reasons, which include: Brain tumors Deep Brain Stimulates Monitoring activity of brain for instance; scanning Monitoring and treating Parkinsons Side effects for stereotaxic is that is have very few immediate effects than the normal radiosurgery, as the area being treated is smaller. However, you are likely to have hair loss, feel sick, feel fatigue, dizzy, have headaches or have rashes appear on your skin. These are common side effects of regular external radiotherapy to the brain. Doctors normal give does of steroid before the treatment or straight after to help prevent side effects due to swelling in the brain. Advantages Disadvantages No cutting is involved in Could stimulate wrong area of brain therefore different behavior would be seen Lots of research taking place Could damage the brain Used in Parkinsons treatment Bleeding could be caused Function Magnetic Resonance Imaging (FMRI) FMRI is a technique for measuring the metabolic changes that occur in brain activity. It uses a powerful magnetic field and radio waves frequency pulses to produce detailed pictures of soft tissues, bone and other internal body structure. It works by detecting the change in blood oxygenation and flow that occur in response to neural activity. When an area is more active it consumes more oxygen and to meet this increased demand blood flow increase to the active area. It can be used to examine the brains anatomy, determines which part of the brain are handling critical functions, evaluate the effect of stroke or disease. FMRI is the only technique which can detect abnormalities within the brain. This is a picture of an FMRI scanner, which is a large tube that contains powerful magnets. You lie inside the tube straight and as still as possible during the scan. Advantages Disadvantages Does not use radiation Scanners usually expensive Has no visual risks Person needs to be completely still for it to capture a clear image Evaluate brain function safely and effectively Researchers still dont completely understand how it works. fMRI is easy to use People are in an enclosed space, so people who are claustrophobic are faced with problems with MRI to be done. MRI scan can provide information about the blood circulation throughout the body and blood vessels The scan involves really loud noises while processing because they involve a really high amount of electric current supple Magnetoencephalography (MEG) MEG measures ongoing brain activity with millisecond time resolution. It works by detecting magnetic fields which are created by the brains electrical signals. MEG is used for finding out about diseases such as; Parkinsons and Alzheimers. But also is used for research to measure the time course of brain activity and can detect epilepsy, as well as detect areas of the brain that are most important to avoid during surgery. MEG has to be carried out in a shielded room often in the night when there are no other electrical devices on. This is because the fields are a billion times smaller than the earths magnetic field. The patient will sit inside a helmet of special sensors that detect the tiny magnetic signals produced by the brain, as shown below; Advantages Disadvantages Makes no noise Time consuming takes 2 hours to be performed. No discomfort for patient Needs a special magnetically shield room Detects areas of normal and abnormal activity in the brain. Used to compliment other imaging techniques Transcranial Magnetic Stimulation (TMS) TMS is a magnetic method used to stimulate small regions of the brain. During the procedure, a magnetic field generator, or coil, is placed near the head of the person receiving the treatment. The stimulation take approximately around 20 to 30 minutes. While receiving the stimulations, the patient is normally fully awake, no anaesthetic needed. There are minimal side effects. TSM is used to treat depression, pain relief, feeling of euphoria of fear and patient who do not response well to antidepressant medication. The procedure is associated with mild and minimal side effects, including: feelings of light headedness temporary hearing problems, due to the sometimes loud magnet noise mild headaches tingling in the face, jaw, or scalp Advantages Disadvantages Non- invasive Could damage normal brain function No anaesthetic needed Magnetic items must not be worm Widely available Ethics Informed Consent disclosure of all significant risks, both those known and those suspected possible. Potential Benefit must outweigh risk Equal distribution of risk Particularly vulnerable patient populations should be avoided. Positron Emission Tomography (PET) PET stands for positron emission tomography. PET scans are images which can clearly show the part of the body which being investigated which could consist of abnormal areas of the body or brain and can highlight how well certain areas of the body are functioning. A PET scan works by detecting radiation inside the body, and images are made my passing x-rays through the patients body. Radioactive substances are injected into the body. The level of radiation is very small and the radioactive substance has a short decay time and neither of these will damage your body. A PET scan is pain free, and you should are able to return home on the same day without any side effects or restriction function adequately. Scans usually take around 30-60 minutes. Advantages Disadvantages Detect and monitor cancerous growths Very expensive Makes sure functions in the body are working. Not widely available only certain hospitals have them in the UK, and you might have to travel a distance to get one. PET imaging is able to be used as an alternative to biopsy and other exploratory surgeries to determine how much a disease has spread. Not as clear as CT or fMRI scans Reduce the number of unnecessary surgeries performed due to incorrect diagnosis and staging data. Tumour growth and inflammation of brain areas are difficult to tell apart. Stem Cells Stem cells are a class of undistinguishable cells that are able to differentiate into specialised cell types. It is most like that stem cells come from two main sources, for example: Embryos (embryonic stem cells) adult stem cells Stem cells are unspecialised cells which are restarting themselves through cell division and have the potential to develop into many different cell types which plays a central role in generation and for the generation to come of the body. Stem cells act as an internal repair system, dividing to replace other cells which are lost through wear and tear. Each time a stem cell divides, each new cell may either remain a stem cell or become another type of cell with a more specialised function for example; bone or muscle cells. Stem cells can give growth to any tissue in the body and, from this it can provide nearly limitless potential for medical applications. Current studies are researching how stem cells may be used to prevent or even cure disease e.g Parkinsons, diabetes, heart disease and even Alzheimers ADVANTAGES DISADVANTAGES Medical benefits for example; therapeutic cloning gets treat chronic illnesses. Embryos that are not a patients own and the patients body may reject them. Provide an insight to the growth and development of human cells as the understanding of everything about human cells, scientists and researchers would also have a better understanding of disease, and how it comes and what damages the cells which leads them to illness. Difficult to find and extract from tissue Can replace faulty cells with healthy cells, so the individual is well again Adult stem cells only produce a few types of cells No embryo is destroyed so not an ethical issue Ethical implications Embryonic stem cell research poses a moral dilemma. It forces us to choose between two moral principles: The duty to prevent suffering The duty to respect the value of human life In the case of embryonic stem cell research, it is impossible to respect both moral principles. To obtain embryonic stem cells, the early embryo has to be destroyed. This means destroying a potential human life. But embryonic stem cell research could lead to the discovery of new medical treatments that would stop the suffering of many people. Â   Â   There is two issues of stem cells, one that we highly value the duty to prevent suffering and the other the duty to respect the value of human life. A potential humans life is a risk of life or not. It is more ethical to take stem cells from a bone borrow of an individual to help saves someones life as to do so it needs constant from the individual for the bone borrow to be given. Whereas, a less ethical view is were a stem cell could be taken from a embolic cord where the mother of the child may have given constant and mean it can go ahead however, the baby might not have wanted that therefore this is morally wrong. Foetal Brain-tissue Grafting A method of treating diseases, such as; parkingsons and huntingtons by grafting brain cells from human foetuses onto the affected area of the human brain. Human adults cannot grow new brain cells however, developing unborn foetuses can, this is because, grafting foetal tissue stimulates the growth of new brain cells in affected adult brains. Use of foetal brain tissue is consequent from aborted embryos or foetuses. The ethical issues related to a therapeutic approach, which is relevantly modern and therefore not only concern the possible side effects for a graft-receiving patient, but also the relationship between the requirements for foetal tissue and the decision-making process for induced abortion. Although for human embryos and foetuses have been the subject of biomedical studies, and, in principle, their use has therefore not been seen as ethically objectionable, the above points made it necessary to reconsider the moral issues. Bibliography http://link.springer.com/article/10.1007/BF02700424 http://medical-dictionary.thefreedictionary.com/Fetal+tissue+transplantation History of brain treatments http://www.google.co.uk/url?sa=trct=jq=esrc=sfrm=1source=webcd=1ved=0ahUKEwjN8NXE35bQAhUWz2MKHYl8BFcQFggpMAAurl=http%3A%2F%2Fwww.brain-surgery.com%2Fhistory-of-brain-surgery-1%2Fusg=AFQjCNGfniG_DTtMu0pnbq76NH6vFoSU4Qbvm=bv.137904068,d.d2s A good website to go on to first, as it gave an over view of the different methods but also different times e.g the Hippocrates and how life was like for treating the brain then. https://www.britannica.com/topic/lobotomy lobotomy surgery and how it is done and why it is done. http://www.ancient.eu/Trephination/ Brothwell, D, Diseases in Antiquity (Charles C Thomas Pub Ltd, 1967). http://www.imaginis.com/faq/what-does-non-invasive-mean Invasive and non-invasive http://www.frca.co.uk/article.aspx?articleid=252 Very good website to start on however no pros or cons one it. http://internationaljournalofcaringsciences.org/docs/Vol1_Issue3_02_Lavdaniti.pdf History on the technique http://emedicine.medscape.com/article/304235-overview Good over view and background information Deep Brain Stimulation https://www.parkinsons.org.uk/content/deep-brain-stimulation-surgery-parkinsons how deep stimulation is used to treat Parkinsons. http://www.neurosurgery.pitt.edu/centers-excellence/epilepsy-and-movement-disorders-program/deep-brain-stimulation-movement-disorders This website explains how deep stimulation can cure certain things and what disorders it helps to cure. http://www.youtube.com/watch?v=WW-SWAnphFU video of the deep stimulation back ground information and how it was performed http://videos.howstuffworks.com/sciencentral/2937-deep-brain-stimulation-video.htm Another video of how it works and what its done. https://www.ncbi.nlm.nih.gov/pubmed/25597042 good for information on ethics for DBS. Clearly layout and simple to understand http://link.springer.com/article/10.1007/s12152-015-9240-9 very very complex site and not good for getting information. http://www.webmd.com/brain/brain-lesions-causes-symptoms-treatments Lesion Production http://www.webmd.com/brain/brain-lesions-causes-symptoms-treatments http://www.emedicinehealth.com/brain_lesions_lesions_on_the_brain/page10_em.htm

Social Deviance in Bartleby the Scrivener Essay -- Bartleby Scrivener

Social Deviance in Bartleby the Scrivener Bartleby the Scrivener is a story that takes place on Wall Street, peopled by workers of a common mold. Being a non-conformatist of the most extreme type, Bartleby is eventually suffers a death of attrition. The message that Melville intends for the reader is how society has little tolerance for social deviance. I mentioned a common mold, the engine which impelled the "society" of Wall Street to keep on existing. This common mold consists of working a full day, going home and relax, possibly drinking some beer or whatnot. This is where the theme of ostracization of social deviance comes into play, expressed in the metaphor of individual versus society. Those who do not fit into the common mold are pressured to change or are removed forcibly. Bartleby is an example of a character that doesnÍt fit anywhere even near the mold...

Shortage of Skilled workers :: essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  It is 1am on a summer Saturday night, the wind is gently blowing through your hair and your favorite song is playing on the radio. The stress of your daily, white-collar routine is left behind for just one night – a single evening out with your friends to catch up on the chaos of your lives. You cannot help but enjoy this rare crack in your hectic, nine-to-five schedule; a fleeting moment when everything feels right and you feel free. In the distance, you notice flashing lights. Thinking little of what they could mean, you continue your journey. Suddenly, you come face-to-face with one of the most despised enemies of urban life: traffic. As you slow to a grinding halt, you cannot help but feel irritation, anger and helplessness. It is ruined. Your one night is completely ruined. As you take your place in the endless parking lot that was once a four-lane highway, you realize that the source stoppage is a massive construction project. You look and hear them p ound at the pavement with their jackhammers. Trying to control your frustration, you take a deep breath, exhale, and turn your head away. Again, you feel the victim of this deepening social crisis: the shortage of skilled workers. You may have heard the topic raised on some morning show or another, but likely thought little of it. However, the figures are quite shocking. According to one author's research, '52 percent of skilled trades are expected to retire within the next 15 years, with 41 per cent of respondents indicating they will face a skills shortage in their industry within five years.'; (Arnold, par. 12).   Ã‚  Ã‚  Ã‚  Ã‚  The shortage of skilled workers in the coming decade poses a serious threat to all aspects of the Canadian economy. Like all others, our economy is comprised of three major elements: primary products, secondary goods and services. My research indicates that primary products constitute just over 7% of Canada's GDP, secondary goods account for 21%, and the services comprise 72%. This distribution although heavily in favor of the service industry still shows the importance of the secondary/manufacturing industry in Canada's modern day economy. Taking into fact that since the late nineteenth century, Canada's centre of manufacturing is focused in two provinces, Ontario and Quebec. Consistently, year after year, Ontario contributes about 50% of the Canadian total of manufactured goods produced, measured by value, and Quebec 25%.

Rene Desacartes and David Hume Essay

Rene Descartes and David Hume were two great philosophers during the modern period. Many of their issues focused on the existence of God. Hume’s writings on the existence of God are different to Descartes’. Descartes tries to prove Gods existence while Hume tries to show the foolishness of believing in God. However, both philosophers fail to solve the issue because they both hold many arguments. The major issue between Descartes and Hume is their conflicting methods on how the issue should be approached. Rene Descartes was an Enlightenment philosopher. He was also a rationalist. This is the opposite of empiricism as this theory claims that some knowledge can be known a priori, independently of experience. This means that if God were to be proved then experience would not necessarily be needed as some truth. The explanation of oneself is essential to Descartes’ thesis. That all â€Å"object relations except God are delusions promoted by the coherence of experience† (Weissman); that is, our everlasting subjective experience of the world could be false, although God is known to be true. Having decided that the empirical world and matter could be simply the creation of a devil, Descartes decides to follow his own consciousness, which is the only thing he could rely on. He is the type of person who only depends on himself and always thinks â€Å"I am† in situations. Descartes makes the unnecessary assumption that he is the carrier of his combined states. He states, â€Å"It is so self-evident that it is I who doubt, who understand and who wish, that there is no need to add anything to explain it†. This, as well as the truths of mathematics, is perceived â€Å"clearly and distinctly†. Clear and distinct ideas are very much relied on in the Cartesian philosophy of mind; for Descartes they are the necessary truths, grabbed by the intelligence. This central consciousness he claims equates to a â€Å"person†; the divisible body as an extended thing in space and time is finite, opposed to the infinite, non-physical, monadic soul. This distinction is the foundation of Cartesian ontological dualism. The mind and body are separate materials, existing on their own. Descartes believed that he developed a method by breaking a problem down into parts, accepting ideas that couldn’t be doubted and getting rid of one conclusion from another. Descartes came to the conclusion that the universe has a mathematically logical structure providing a unified body of knowledge. He believed that in order to obtain knowledge, there must be a normal method for achieving the truth, or any experience can not be a dependable source. David Hume was an empiricist which means that he believes all knowledge must come from experience, as there is no innate knowledge within the mind. If the existence of God were to be proved, it would require someone to experience or suppose his existence from experience in some way, because reason alone is inadequate to prove his existence. Hume’s position about knowledge is skepticism, which means he doesn’t believe we have knowledge for certain things. He is heavily influenced by the two philosophers, Locke and Berkley. Hume is similar to Berkley but without the part of believing in God. He believes in the analysis of causation. For example you know your friend is in France when you receive a post card from them in France. Hume’s explanations are more concerned with a passive physical brain and a graphic order of mind; the mind alone can tell us anything about the world. It contains an idea that simple and complex ideas are formed by direct perception of objects or self-reflection. Hume’s change incorporates an explanation on Locke’s ambiguous use of ‘idea’. He refers separately to perceptions of sensations and those of reflection. Simple ideas of Locke such as space and time became complex ideas for Hume. All perceptions are substances, capable of existence independent of the observer. Therefore we are perceptions, with a non-observable ‘self’. Furthermore since there can be no ‘impression’ of self, the idea of identity is weak. It is important to know that in Hume’s plan in order for people to obtain knowledge of something they must experience it first. Descartes believed that everything known, depends on perception, but if perception doesn’t have evidence not only from itself but also from the outside world than it will not be able to verify anything. According to Hume, â€Å"perceptions,† can be cut down to impressions and ideas. Axioms, were self evident principals which were â€Å"so clear and distinct† that they could not be doubted, and therefore accepted as certain contents of knowledge. Contrary to Descartes belief that effects must come from a cause, Hume believed that causes are senseless and uncertain. This contrasts sharply with Descartes’ proposal of ‘primary and secondary’ qualities. The primary qualities of objects are their geometric, indubitable measurements such as their extension, mass and location in space. These are only indirectly perceived through the secondary qualities of appearance, such as colour and tangibility. Descartes seeks to avoid a merely representationalist stance and attempts to further justify a belief in an external reality beyond our mental field of perception, and show that it is dependent on God. This is closely linked with Descartes’ equivocation of â€Å"clear and distinct† ideas; they refer both to the mathematical axioms of geometry – in a â€Å"triangle there is a certain determinate nature or essence or form of it, immutable and eternal, which has not been feigned by me, nor does it depend on [me]† – and to empirical statements about extension in space; in the Fifth Meditation he seeks to discover â€Å"something certain concerning material things†¦

Bus 557 Assignment Essay

Ethics behavioral aspect of accounting is a special area of accounting that is developed to address such aspect of human information processing behavior, judgment quality, accounting problems created by users and providers of accounting information as well as their decision making skills. Secondly, paper will describe the organization, the accounting ethical breach and the impact to the organization related to ethical breach. Thirdly, this paper will determine how the organizational ethical issue was detected and how management failed to create an ethical environment. In some cases, some company pledged its own stock to ensure that partnerships would be able to borrow money. And when Enron stock started plummeting, the whole thing fell apart. Fourthly, this paper will analyze the accounts impacted and or accounting guidelines violated and the resulting impact to the business operation. They operated as the masterminds behind the system to defraud investors. The banks, by offering fake, illegal and not approved by regulators deals, played a significant role in helping Enron falsify company financial statements and mislead investors. Finally, the paper will discuss as a CFO which measures could have been taken to prevent this ethical breach and how each measure should be implemented in the future. First of all, there should be analysis of culture within the organization including norms of behavior, standards of conduct, values, perspective of attitudes, perceptions, there seems to be pressure to commit misconduct, communications, risks and vulnerabilities Review of Accounting Ethics Page 3 Given the corporate ethical breaches in recent times, assess whether or not you believe that the current business and regulatory environment is more conducive to ethical behavior. Provide support for your answer. Ethics behavioral aspect of accounting is a special area of accounting that is developed to address such aspect of human information processing behavior, judgment quality, accounting problems created by users and providers of accounting information as well as their decision making skills (Ponema, 2009). Existing businesses and regulatory environment is more conductive behavior because some companies and managers feel as though they can get away with it. The unpredictable increase and collapse of the Enron Company set off a long-burning fire under the American social conscience. From every crevasse and corner, voices rose demanding increased accountability, demanding tighter regulation, and demanding that the unethical be brought to justice. Clearly, in such estimation, those at fault should have been punished business. Many transformations in the business environment have taken place, including immoral conducts and the tendency for corruption. Unethical accounting behavior is also included as a consequence. (Sims, 1992). So the government has been forced to increase regulations and inspect actions taken in business, most especially after the Enron, Tyco, WorldCom and other unethical accounting scandals. As a result of the mentioned scandals, the government then passed the Sarbanes-Oxley Act in 2002 providing regulatory requirements for better precision in business action, accountability and assurance of ethical accounting behavior by publicly held companies and accounting firms. According to White (2000), the total number of boards of directors who set ethical codes of conduct within organizations has increased from 41 percent in 1991 to 78 percent. Review of Accounting Ethics Page 4 According to the Wall Street Journal about 79 percent of youth in the United States do not believe in the presence of moral principles in business. There should be a business foundation, especially in accounting which should provide society with adequate information about companies and industry. Accounting is more and more involved in consulting, so it requires high ethical standards to built trust between clients and companies (White, 2000). Even if society does not believe in the honesty in any business, I think that ethics and ethical behavior are very high priorities for companies today and this is proofed by the increasing number of companies currently applying ethical codes of conducts. Codes of ethics are arrangements that are frequently used as a force to promote ethical behavior. There are many ways that a business could operate ethically. They can impose legal actions and fines. This could then remove destruction to any firm’s reputation, and protect and / or increase the capital of any shareholder. Paying special attention to Shareholder value, cost control, creating a competitive advantage and avoiding internal corruption would also be a help. A firm’s unethical behavior could also contribute to the organization’s productivity level being lower over time. Because of all these aspects I believe that the current business and regulatory environment is more conducive to ethical behavior. Based on your research, describe the organization, the accounting ethical breach and the impact to the organization related to ethical breach. Enron Corp. was an energy company born from a mildly innovative 1985 deal that combined two boring businesses: an Omaha-based natural-gas-pipeline company named InterNorth and a similar Texas company called Houston Natural Gas. Instead of just delivering gas to customers at a modest profit, Enron decided to use newly deregulated pipelines to match other buyers and Review of Accounting Ethics Page 5 sellers in the energy industry. Enron became a gas trader, which would be much more exciting than just building pipes and transporting gas. Moreover, Enron was managing its own employee pension funds. This should not happen because it allowed the company to use these funds for the advantage of the company only, without taking care of their employees. Besides, Enron should have a code of ethics that prohibits managers and executives from being involved in another business entity that does business with their own company. Usually, codes of ethics are voluntary, but the board of directors should set them up as the important restriction of company. According to the Markkula Center for Applied Ethics (2002), legal and regulatory structures would trigger Enron’s bankruptcy. Initially, Arthur Andersen LLP would provide consulting and the audited reporting services noting the financial results of their consulting activities. This occurred because it was allowed by current law and regulations imposed by the Securities Exchange Commission (SEC). I see this as fault of within the legal structure and an evident conflict of interest. Additionally, another conflict of interest occurred in Enron by hiring and paying its own auditors. It is understandable that the auditors did not issue an adverse report on the company that was paying them. The conclusion coming from this situation is that private companies should not be allowed to pay for their own auditors.. Moreover, Enron would also expand into other business areas, including water, fiber optics, newsprint, and telecommunications (Halbert T & Ingulli, E. (2009). Legal structure permits managers to enter these arrangements, which constitute a conflict of interest. The managers and executives should take care of the best interest of the company and its shareholders because the law leaves them with freedom, to choose what it is the best interest of the company. There are no doubts that Enron’s officers did not act within the scope of their Review of Accounting Ethics Page 6 authorities. A few days before the outstanding loss of Enron was made public, workers who audited the company books for Arthur Andersen had been given an extraordinary directive to damage all audit material, except for the most basic â€Å"work papers. † Even if, there are no rules for how long company should keep its documents, it was illegal. (Halbert T. & Ingulli, E. (2009). Determine how the organizational ethical issue was detected and how management failed to create an ethical environment. Enron Corporation is a classic example of organizational-level corruption. Halbert T & Ingulli E. (2009). Enron debacle is not just the story of a company that failed; it is the story of a system that failed. And the system didn’t fail through carelessness or laziness; it was corrupted. â€Å" According to Report of Investigation by the Special Investigative Committee of the Board of Directors of Enron Corp (2002), Enron employees involved in the partnerships were enriched, in the aggregate, by tens of millions of dollars they should never have received–Farrow by at least $30 million, Hooper by at least $10 million, two others by $1 million each. Any of these employees, except Farrow, did not obtain the permission required by Enron’s Code of Conduct of Business Affairs to own interest in the partnerships. Moreover, many Enron transactions were designed to accomplish favorable financial statement results. These examples show that Enron’s officers put their own interest ahead of their obligations to Enron. The company allowed chief financial officer Farrow to set up partnerships that enabled Enron to report pretty much whatever numbers it needed to keep Wall Street happy. In some cases, the company pledged its own stock to ensure that partnerships would be able to borrow money. And when Enron stock started plummeting, the whole thing fell apart. (Farrow made off with millions of dollars for himself, but his depredations played no significant role in Enron’s fall. ) . When Review of Accounting Ethics Page 7 forensic accountants finally got a look at Enron’s books in late 2001, they discovered that the company had been reporting incorrect numbers for at least five years. Analyze the accounts impacted and / or accounting guidelines violated and the resulting impact to the business operation. Perhaps Enron could have been somewhat successful by branching out into the commodities business creating an international, privatized water market. Enron’s leaders in 1998 set up a subsidiary called Azurix with a major water concession in England, but British regulators cut the firm’s rates-and Enron’s style was significantly cramped. Azurix’s expansion into Brazil also worked out badly due to local politics. Enron hid the mounting debts in an off-the-balance-sheet partnership. This became a common Enron technique and led to the kind of debt load that became unsustainable when investors lost confidence in Enron’s numbers (Snider, 2006), according to Snider (2006), Farrow, the former Enron chief financial officer, said that Enron’s banks played important role in the corporation fraud. They operated as the masterminds behind the system to defraud investors. The banks, by offering fake, illegal and not approved by regulators deals, played a significant role in helping Enron falsify company financial statements and mislead investors. It was the banks that instructed Enron how to deal with the company’s significant financial challenges. If stated, dividend targets could not be met by Enron, and the company would have had to generate more cash flow to maintain its credit ratings. The banks assisted to design the fake and deceptive deals. The banks helped Enron to hide the debt which was not showing up on the books by replacing bad assets through creation shell companies. These shell companies, run by Enron executives who profited richly from them, allowed Enron to keep hundreds of millions of dollars in debt off its books. Also, loan transactions were reported as cash flow instead of debt. These finances were not shown in the financial statements. Review of Accounting Ethics Page 8 This action would lead the company’s stock and hurt most of investors across the country (Halbert T. & Ingulli, E. (2009). As a CFO, recommend which measures could have been taken to prevent this ethical breach and how each measure should be implemented in the future. Enron was liable for the action of its agents and employees, because most taken actions, which lead Enron into bankruptcy, were taken inside the corporation. Enron officers and managers repaid the banks by access to special deals; premium payments and insider access to future beneficial transactions (Maximizing Business Performance, 2007). In order to avoid situation that took place in Enron Corp. there are some actions that should be taken within an organization. First of all, there should be analysis of culture within the organization including norms of behavior, standards of conduct, values, perspective of attitudes, perceptions, pressures to commit misconduct, communications, risks and vulnerabilities. The Code of Ethics should be complied by Board Members and Senior Executives as well as by all employees. Measures they recommend should include staff training, evaluations of compliance systems, appropriate funding and staffing of the corporate ethics office. An organization has to make sure that consulting and auditing are separated while financing auditing has its independence with integrity. Moreover, managing proper communication regarding expectations, requirements, goals and roles at all levels is significant to constitute ethical behavior within an organization. Establishing an Ethics Committee helps to focus on ethical conduct and empower employees to make decisions according to organization’s values. Enron and other corporations need better financial disclosure mechanisms. The Financial Accounting Standards Board, responsible for rule making in the area, has to create regulations and standards that are more Review of Accounting Ethics Page 9 forth right and understandable to ordinary people. In addition, corporations need more responsible public servants, instead of creating more laws. We need to teach people to be responsible for what they have done, just as we have held the business people to accountability. Conclusion Since the objective of accounting is to provide relevant, timely information for user decision making, therefore, Accountants must behave in an ethical manner so that the information they provide will be trustworthy and, thus, useful for decision making. The purpose of ethics in accounting is to direct accountants to abide by the code of conduct that facilitates and encourage public confidence in their services. Ethics are moral principles that guide the conduct of individuals but unfortunately, some accountants sometimes behave in an unethical manner. These ethical violations led to fines, firings, and lawsuits. In some cases, accountants were criminally prosecuted, convicted, and sent to prison. References Snider, D. (2006, September 26). University of California, San Francisco. UC Says Farrow Implicated Banks in Enron Fraud. Retrieved April 27, 2013 from http://ucsf. edu/ stories/uc-says-farrow-implicated-banks-in-enron-fraud Halbert T & Ingulli, E. (2009). Law & Ethics in the Business Environment: 2010 custom edition (6th ed. ). Mason, OH: South-Western Cengage Learning White J. (2000). Ethics in Business. Retrieved April 27, 2013, from http://www. pro2net. com Sims, R. R. (1992). Journal of Business Ethics, 11: 651–662. Committee of the Board of Directors of Enron Corp. Retrieved April 27, 2013, from http://fl1. findlaw. com/news. findlaw. com/wp/docs/enron/specinv020102rpt1. pdf

German First Names and Their English Equivalents

German First Names and Their English Equivalents Anyone researching names soon becomes aware that, because of spelling variations and other changes, it is often difficult to determine the true origin of a name, particularly family names. Many names were altered (Americanized, anglicized) for various reasons. Just one example: The German last name  Schà ¶n  (beautiful) became  Shane, a change that deceptively hides its German origin. Not all German first or last names have an English equivalent, but many do. We wont bother with obvious ones like Adolf, Christoph, Dorothea (dor-o-taya), Georg (gay-org), Michael (meech-ah-el), Monika (mow-ni-kah), Thomas (tow-mas), or Wilhelm (vil-helm). They may be pronounced differently but the resemblance is hard to miss. First Names (Vornamen) Adalbert/Albrecht (Albert)Alois (Aloysius)Anja/Antje/Anke (Anna)Brbel  (Barbara)Beke (north German form of Bertha)Bernd/Bernt (Bernard)Birgit (Swedish form of Brigitte, which is actually a Celtic name)Dolf (short form from names ending in - dolf)Dorle (Dora, Dot, Dorothy)Eugen (oy-gen, Eugene)Franz (Frank)Gabi (form of Gabriele)Gerhard (Gerald)Gottfried (Geoffrey, Jeffrey, Godfrey)Greta (Margaret)Hans/Jens/Johann(es) (Jack, John, Jonathan)Heinrich/Heino/Heinz (Henry)Ilse (Elizabeth)Jakob (James)Jà ¶rg/Jà ¼rgen (George)Jutta (Judy/Judith)Karl/Karla (Charles/Carol)Karsten/Carsten/Kersten (variation of Christian)Katrin (C/Katherine)Kirsten/Kirstin (Christine)Lars (Larry), Leni (Helen/e)Ludwig  (Lewis/Louis)Margit (Martha)Matthias (Mathew)Nastasja (Anastasia),Nils (Nick)Ninja (neen-ya, Nina)Peer (Peter)Reinhold (Reginald)Renate (Renee)Rolf (Rudolph)Rà ¼diger/Rudi (Roger, Rudolph)Sepp (form of Joseph)Silke (Frisian form of Cecily/Cecilia)Steffi (Stephanie)Thea (short form of Doroth ea)Theo (Theodore) Wim (form of Wilhelm).   Female German  First Names These female german names do not have an English equivalent. Ada/AddaAdelheid (Heidi is the familiar form)Astrid, Beate, Brunhild(e)Dagmar (from Danish)DietrunEffi/Elfriede/ElfiEike (also male)ElkeFraukeFriedel (related to Elfriede)GerdaGerlindeGertrud(e)GiselaGunthild(e)HarmkeHedwigHeidrunHeikeHelgaHilde/HildegardHildrunHilkeImkeIrmaIrmgardIrmtraudIngeborgKaiKriemhildLudmillaMarleneMathildeMeinhildOttilieRoswithaSentaSieglindeSigridSigrunSonjaTanja (from Russian)ThedaTilla/TilliTraudeTrudiUlrikeUnaUrsula/UschiUte/UtaWaltraudWilhelmineWinifred Male First Names These male german names do not have an English equivalent. AchimBodo/Bot(h)oDagobert (no, not Dogbert!)Detlef/DetlevDieter,DietmarDirkEberhardEckehard/EckartEgonEmil (masculine form of Emily,  Emilio in Span)EngelbertErhard/ErhartFalkoGandolfGerd/Gert,Golo, Gunt(h)erGustav (from Swedish)Hartmut,HartwigHelgeHelmutHolger (from Danish)HorstIngomarJoachim (Achim)KaiKnutManfredNorbertOdo/UdoOtmarOttoRainer (rye-ner)ReinholdSiegfriedSiegmund/SigmundSà ¶nkTorsten/ThorstenTillUlfUlrich/UliUweVeitVilmarVolkerWaldemarWern(h)erWielandWigandWolfgangWolfram

Billingtons The Frontier and the American Character essays

Billingtons The Frontier and the American Character essays Historical interpretations are constantly being created, modified and refuted. One of the more controversial hypotheses in American history was put forth by Frederick Jackson Turner in what is known as The Frontier Thesis. In the Frontier Thesis, Turner states that the American character was shaped by the constant availability of new land. This interpretation has been vigorously questioned and defended in the past several decades. Historian Ray Allen Billington discusses Turners thesis in The Frontier and the American Character. Billington admits that while the Turner thesis has some significant shortcomings, as a whole the thinking behind the document was correct. The Frontier Thesis contains three significant flaws. Turner contends that the westward expansion was an orderly procession of civilization, marching single file. Billington notes that this comment was an oversimplification of what actually occurred. The westward expansion was far more complex. A second miscalculation by Turner was calling the land free. Billington explains that for every newcomer who obtained a homestead from the government, six or seven purchased farms from speculators. A final defect in Turners thinking is his contention that the frontier served as a safety valve for eastern workers fleeing industrial depressions. The factory laborers did not have enough capital to start a farm as they were making a mere dollar a day and they needed approximately $1,000 to create a farm. However, Billington notes that the Turner rationale is not without merit. The Frontier Thesis, while clearly not correct that the environment alone shaped the American immigrant into the New Man, does make several compelling points. Billington compared America to Australia to point out the validity of the safety valve contention. In Australia, the land beyond the costal plains ...