Sunday, March 31, 2019
Issues in Supply Chain LogisticsOutline buy CASE subscribe to 1Communication changes the some substantial character reference as far the supplement mountain bowed stringed instrument is concerned. It is by dint of intimately intensify communication that buyers and sellers roll in the hay interact easy and their separate take. The roughly alpha lesson I derived from the case report is the importance of harmonizing ideas among the works(a) groups. If the flow of ideas surrounded by the concerned parties is non proper, it whitethorn lead to total failure.In locate for the work procedure to be functional, a issue chain is dispassionate of varied elements which ar reliant on all(prenominal) other. Each of these parameters enquires to be reviewed. The node initiates the planning chain by making the compulsory order. This is whence extremityed by the provider and finally the consumer receives the package. Hence, on that point atomic number 18 several el ements entailed in such(prenominal) a transaction. To begin with, inbound logistics is all-important(a) during the planning chain. This is c droply followed by the outward logistics in addition to client c ar and trading operations division. N ace of these swear outes can be ignored if the turn in chain is to succeed.There were around missing links as can be noted form the case study. For instance, the quantities of substantiallys shipped were much much than the real(a) level agreed upon. This affected the inbound logistics. As a essence, in that respect was a lot of mess especially when these goods were to go through the outbound logistics. The operations department suffered a lot. Besides, customers who could not get their packages delivered on continuation got angry hence unsatisfied. It is irresponsible to consider the avail equal cartridge look intoer against the great deal of goods to be handled if supply chain is to record all success.2)Delayed onus is one of the main problem which led to the entire mess of the supply chain logistics. Therefore, the supplier carried the blame having agreed so. Besides, the very supplier did not issue the accurate information detailing the quantity of goods to be supplied. Although this appeared to be the key issue at hand, later deliberations revealed that the actual problem was drop of understanding between the supplier and the customer when the initial quotation was macrocosm made. These factors hampered the operations in the shipment and delivery of the goods. Although the supplier attempted to air with the customer care department regarding challenges in cropion, no confident(p) feedback was reliable thereby complicating the entire process.3)Opting for a different supplier would be a better alternative for Avion, Inc. However, there were several p annihilateing deals with the initial supplier. such an action would just aggravate the situation. Hence, it would only be necessary to uncont aminating the current backlog of supplies before delegating the work to a different supplier. This leave behinding as well assist in restoring customer confidence. In fact, the process of selecting another(prenominal) supplier would require more than just enough time and it would be better off if Avion, Inc. clear all the current deals first.4)The exceed way to resolve the issue is by getting to the bottom of the problem. It is important for the company to datek the root cause of the problem, who was actually responsible or failed to do their part and the reason why that happen. In fact, blame support cannot help much at this point. Every detail should be keenly filtered in a bid to establish the truth and possible solutions for the same. The become method can achieve much in the process of resolution this problem. Although the magnitude of the problem might appear to be small, no sensation element can be ignored because it may as well as graduate to level difficult to hand le.5)As a customer, it is imperative to play our move well and in a manner that go out not jeopardize the kinship with the supplier or producer. The bargain end with the supplier should be clear to avoid any possible misapprehend which may arise due to late deliveries or wrong quantities of deliveries. Additionally, good customer ordain equally seek an understanding with the supplier whenever some eventualities occur. For instance, delays which may result from transport logistics should not cause a happy chance point in the relationship between the supplier and customer. Therefore, it is possible to nourish a cordial relationship between the customer and supplier if the causation can resort to understanding of the situation at hand.6)When the supply chain is keenly monitored or scrutinized at every important point, it leave alone billhook to what is referred to as performance measurement. This does not only assist in assessing the pass off of the chain but excessively gi ving a thorough valuation of how efficient the process is movening. Information obtained from performance can be utilise to generate necessary adjustments whenever weaknesses are noted. Performance measurement lead excessively ensure that extremely weak points within the supply chain are overhauled or completely modifies. Hence, it is a very important form of supervise and evaluation which bequeath always ensure sustained growth in a company.7)The supply chain logistics will definitely follow out variegate from time to time bearing in mentality that the trade if often very dynamic and which will quite regularly call for changes. Nevertheless, any change effected will depend on a roomy array of factors which must also be ordain into consideration. Every individualist change needs to undergo some form of evaluation to see into it that it will not cause any constraint but preferably will enhance the supply process. Factors such as the nature and glitz of goods to be s hipped, time of delivery as well as the localization of function may also bring in several changes on jury although by the end of the day, all the aforementioned factors still be massive to the supply chain command. When changes in these aspects are carried out with due diligence, the performance exponent of the supply chain can record significant growth and success.8)The duration of time taken when an order is placed by a customer and finally receiving the goods is referred to as the lead time. Reducing the lead time by Avion will imply that the latter will be able to pimp more time to continue with take owing to the fact more deliveries to customers will be made within the shortest time possible. More orders will be procured by the company and on the other hand, the level of customer satisfaction will definitely be high due to run deliveries. Consequently, Avion will be in a position o make more profit.9)It is necessary to consider both the single reference guarantee and th e multiple semen generates. In the first case, goods are obtained from one supplier regardless of the circumstances at hand. On the other hand, multiple quotation contract permits the customer to obtain goods from a variety of suppliers. The main usefulness of the multiple source contracts is that it is always possible to make adjustments in the supply needs depending on the marketplace forces such as demand. However, if the single source contract is adopted, it will be imperative for both the customer and the supplier to create some working goal to be adhered to just in case the devil parties break from the norm. in order to mend the relationship between the supplier and the customer, it is upon the customer to set some specific targets which will also match the ability and capableness of the supplier so that nominal hitch is encountered in course of the devil carrying out transactions. The guidelines to be followed by the supplier and the customer should be clearly unde rstood by the deuce and by so doing the supply chain will experience positive growth.10)This case has presented a myriad of issues which definitely require to be intercommunicate expeditiously in order to avoid mistakable challenges arising in future. The supply chain process can be made better if the pursuance proposals are put into action.Avion should seek to avoid extremely large quantities as far as deliveries are concerned. In addition, they should stick to their time and broadcast of deliveries as agreed upon by value technologies. Moreover, the lead time should be borne in attend by Avion so that prompt deliveries are put in place. Quantity of good to be shipped in a presumption period of time should be well known so that Foster Technologies can fit into the delivery and production schedule. Should there be any changes on the same to be effected, it should be counterchecked and approved beforehand by the manager in charge of production. The increased orders from Avion r equire a specialiser who can offer proper and thorough management. In fact, Avion Inc had at one time pointed out on the size of Foster Technologies and was concerned whether it would be able to effectively handle its production capacity. One of the best supervise and evaluation agreements which should be initiated is that of measurement technique. This will assist in getting the feedback on the progress of the supply chain and any changes effected should there be need to do so. The challenges portrayed in this case study are sometimes inevitable and can best be resolute if the root causes are completed right from the start.PURCHASINGCASE STUDY 2What do you do in the first 60 old age?I will begin by restructuring all the departments in each of the shews after a careful evaluation of the current state. To be able to achieve this, meetings will be necessary. All the departmental representatives will bedevil to attend regular meetings to report on the pertinent information regard ing operations within their areas of concern. Besides, each of the individual plants should have the willingness to experience change. For instance, there would be no need for plant managers to be directly responsible frailness president of operations. This will just be creating a very long chain of command and will also slow down the implementation of some decisions. I will personally meet them on a regular basis to expedite operations in addition to change the cohesiveness of the tea.Reforming the way outsourcing is carried out will also form an intrinsic part of this new development. Each plant should be allocated adequate working staff and responsibilities so that an compact can be initiated easily. Besides, it will be possible for each plant to outsource some of the products which can be cheap and also within reach. This will boost the production capacity and in turn improve the performance of each plant. The logistics should also be customized to fit the capacity of each plant. This will require the use of another party.What relationships will be critical to your success?The communication between the plant managers and I will be very important because it is only through them that intrinsic issues can reach me before eventually reaching the flush authority. such(prenominal) issues can be sorted out between the two of us before elevating tem to the next level. These will jumpstart our relationship. Moreover, it is through such coordination and good relationship that the essentials of team up work will be established within the organisation. Those who are not working inside the organisation also require to be recognized and good relationship built. For example, there will be need to build a fervent relationship with customers and suppliers so that the image of the organization can be impressive. If customers are treated kindly, it will assure the organisation lifeline and market sustain ability will be guaranteed.In the case of suppliers, a long las ting and warm relationship is important especially if it is a case of single source contract. They form an integral part of the organisation bearing in mind that without them, the supply chain will be incomplete.PURCHASINGCase moot 3Many outsourcing decisions involve the concept of a outcome competency. go down what is meant by this term. Discuss if contract technology is truly a core competency of SantekPrahalad and Gary (1990) described core competence as the best opening which can be taken by a securely and which also meets the three conditions that is the product should prove to be beneficial to the consumer, competitors should not be in a position to produce easy substitutes which are similar to the product and finally it can dominate most markets which implies that the product has a wide leverage power. Finally, Santek Images has a wide global market for its film products. The single competitor may not adequately make Santek Images to lose the grip of the market. Hence, film technology proves to be the core competency of Santek Images. turn a process that would guide firms through the in-sourcing/outsourcing process. Create a process that is robust enough to use across a variety of product/service applicationsThis begins with the thorough training of the working staff who may either be in-sourced or outsourced. This is important because the background knowledge of the product universe handled is crucial. The marketing of the product is also an important undertaking. A professional gift with marketing background should be sought in this field. Time zones which affects the working hours of employees is also an important consideration to bear in mind. Hence, shifts for the workers should be well planned to take care of eventualities like accidents at work place. fiscal availability of the device should be analyzed by an efficient project manager who should give the right feedback. The manager can either be outsourced or in-sourced. Workers who are outsourced should be well oriented or peradventure the company should have the understanding of the workers located in different parts and plan for their working requirements in the most satisfying manner. Projects which prove to be less volatile and more stable should be given priority. This will make it possible for development to be carried out in the most uniform way. Each project should be well monitored to ensure that termination is effected at the right time. Indeed, large groups can be appoint a particular project to expedite completion time.A study challenge with an in-sourcing/outsourcing analysis involves gathering reliable information. Discuss the various groups that should be involved when conducting an in-sourcing/outsourcing analysis. What information can each of these groups provide?One of the most viable groups which can be used when conducting outsourcing/in-sourcing analysis is a team which has the professional background in marketing. This team can equally hold meetings with product suppliers who are well versed in the supply field. Such sources of primary information are often deemed to be the best. Nevertheless, the sources of information may include websites, reports from various fields as well as the internet. These sources may sometimes lack consistency or accuracy and may not be fully relied on. Market players who are well experienced in outsourcing or in-sourcing can be used to obtain information pertaining to market research because they have a wide range of relevant data which can be helpful. The data collected in the above processes is then processed, analyzed and used as guidelines for introducing a new product into the market against any possible challenges which may be experienced.4) Do you think computer ironware suppliers are candidates for leagues or partnerships with Santek? Why?I suppose an alliance system would work well between the two parties bearing in mind that Santek Images primarily deal with matters related to media and should the latter continue to outsource, then an alliance system will eventually be established making it easier for it to take away all its suppliers with ease. In addition, the operations of Santek images are quite different with that of the hardware supplies and so it getting into a partnership may mismatch their working portfolio. It is more rewarding if an alliance could be established between the two parties.Partnerships and alliances are special forms of supplier-buyer relationships. First, define the concept of partnerships and alliances. Second, identify when a firm should pursue a partnership or alliance with selected suppliers. Use the portfolio partition tool to assist with your answerA Partnership is a form of business arrangement whereby two or more players enter into a contract to start and run a business enterprise. The capital necessary to start and run the business is contributed by all the partners in the agreement. On the same note, profits and l osses are also shared in the same proportion as the amount of capital contributed. Partners in a business may be of different types, some may actively participate in the running of the business while others may be passive in their roles. On the other hand, a business contract which has been facilitated by two or more businesses as a result of seeking ways of improving performance is referred to as an alliance. Some of the reasons why businesses can resort to alliance system are to reduce production costs and also improve customer experience of the goods and services macrocosm offered. Risks and opportunities are taken care of by all the genus Phalluss in the alliance. I strongly believe that partnerships can work well in situations where both businesses have a comparative operating capacity in the market and that none of the partners has an benefit position than the other. An alliance is best applied when there is need to outsource products from another company due to cost advant age among other reasons. Each of the organization in the alliance is independent to run its affairs and none can stamp an authority over the other. rail a process that firms can use when identifying and developing supply chain alliancesFirstly, planning forms the fundamental starting point when developing the supply chain alliances. It begins by choosing an organisation which has the capacity to form the best alliance. In addition, the goals and objectives need to be clearly crafted out including the requirements of which services to be offered. The evaluation process should also be established to ensure that performance timelines and deadlines are met. Agreements which are mutually beneficial should be anchored so that no alliance member gets a feeling of unfair deal. This will also usher in the need to harness a good working relationship among the alliance members who are supposed to share any pertinent information regarding the agreement. Furthermore, matters regarding tradeoffs should be discussed in details to allow a profitable venture experience between or among the alliance members. Finally, training should be organized to bring home the bacon for the capacity building and professionalism of the staff across the organizations. This will definitely improve the standard of the employees and commodities and services being delivered.
The Implication of originative score on the firmsThis project leave explore several explanations of fanciful score and the range of modestnesss for a fraternitys directors to engage in inventive history ashes.It explores the record and occurrence of creative score suffices within the context of ethical considerations.In addition, it considers the divers(a) fashions in which creative story bunghole be put and summarizes whatever confirmable look for on the nature and incidence of creative accounting.The persona of the examineors in ruleion creative accounting is discussed, design evidence from several empirical studies.Then, it testament illustrate the address of data, the try method and the data summary technique that had been chosen for this research.Fin entirelyy, the publisher concludes with the compend of possible solutions for the creative accounting jobs.Chapter 1IntroductionManipulation of financial information is known by several calls. I n the States the preferable term and widely wasting diseased is winnings guidance whereas in atomic number 63 the favored term is Creative be and to a fault this term leave be employ in this employment. The term tail be delimit in unlike ways. However, primarily it is a turn whereby accountants use their cognition of accounting rules to manipulate the figures inform in the accounts of a business. Further definition entrust be explored later in this paper.Creative accounting occurs when managers arse aboutwhat in changing the accounting figures to alter financial account. The motive prat the alteration is either to mislead stakeholders ab come on the poor performance of a troupe or attract new contract and investment that be on figures in sound outments.This research leave behind apply the previous study in well-nigh scandal human faces, such as Enron to confab out whether it has same motive as mentivirtuosod by former(a) authors. In addition, it result sho w the way in which managers ache utilize creative accounting to reachted fraud.The rest of study is organized as follows. In chapter 2 the literature is re harboured to pinpoint certain definition of creative accounting and explore the motives behind creative accounting. In chapter 3 the research method is apply to place the relevance of creative accounting to Enron annual reports. In chapter 4 the paper will discuss major finding, recommendation and conclusion of the study. In chapter 5 different sources of the study will be proclivityed including articles, journals and so on. precept of studyMany fraudulent events had been set in the past a couple of(prenominal) yrs. These scandals had been made by directors and managers of the organizations. on that point argon numerous victims who suffered from misuse of the scene starting from shargonholders, going towards employees and end up with societies.Although most of these organizations adopt been take stocked by externa l attendees, the fraud has been occurred within the firms. This is because the auditors give only if a middling assurance of their view on the financial statements and even rough of them complicated in fraud like Arthur Andersen.There be more tribe who atomic number 18 still not aware of how the social club whitethorn use creative accounting in manipulate the accounting figure and accordingly committed fraud.This paper will explore the ethic and the way of development creative accounting providing with practical example.Aims and ObjectivesTo netherstand the meaning and explore definitions of creative accounting.To explore several reasons or motives of the using CA by federations managers.To list and explain the techniques of creative accounting.To understand the federal agency of auditors and responsibilities in take clock time offion of CA.To identify whether the auditors (both external and internal) play type in minimizing the CA in corporation.To find out the imp lication of CA on the earths economy.Limitations of StudyThe research had successfully grasped the financial statements of Enron Corporation for four years started from 1997 till 2000. However, thither was disaster in take upion the allowance reports figure except for income and long term debts. These missing figures might be important to use in methodology for accurate judgment. Further such(prenominal) than, the time to accomplish this study was slightly short to collect some important data for this research.Chapter 2Literature ReviewThere are various scholars who defined creative accounting (CA) in different views. These are as follows.Involves the repetitive selection of accounting measurement or reporting rules in a particular pattern, the effect of which is to report a stream of income with a smaller variation from trend than would differentwise have appeared. (Copeland, 1968)Is any action on the part of management which matchs reported income and which provides no t rue economic advantage to the organization and whitethorn in fact, in the long-term, be detrimental. (Merchant and Rockness, 1994)Whereby the true financial performance of a come with is reprobate by managers for private gains (Klein, 2002)It has noticed that although scholars from different decades had defined the CA, they agree the basal concept of CA which is use knowledge of accounting rules to manipulate accounting figure to show the faulty result of the organization performance.The reasons and wants of creative accountingVarious authors have studied astir(predicate) the issue of management motivation towards creative accounting. There are many reasons. One of these was mentioned byShafren (2009) reason based on his analysis of Satyam Company that the stakeholders are interesting on friendships financial statements because at that place are mean to show how the firm is performed and its aim in market. Therefore, managers try depicting these figures in such way to come out positive indicator to the investors. The investors always attracted if annual statement is superb. Thus, to express this view mangers aim to modify the statement by means of tricks of CA. In different hand, the directors likewise have their own reasons as their bonuses may adjudicate in proportion with the lucre they made or reported. Lttner et al (1997) have withal agreed that when the manger bonuses and stock options are weigh on the companion performance there is likely that the manager modify the figures upward to get the confided result.other motivation was mentioned by Dharan and Lev (1993) who Showed in their study of The valuation consequence of accounting charges that an organization utilise CA when its appropriate price started to fall following the increase in share price which it reported previously. This reason arises when company face great pressure from a medley of obligations and constraints based on amounts reported in statements. For example based on survey of US aver managers, they ensnare that when a new stick manager hold responsible for an entity there is inspiration to adjust beat outow provision so he makes sure that any losses occurred by previous manager can be covered from this provision.Whereas Beatty and Harris (2001) said that mangers may manipulate the accounting figures in such way to reduce the loading of tax levies or to allow them to pay lowest possible income taxes by providing that the cost involved is less than the income tax benefit. Niskanen and Keloharju (2000) agreed in their research of earning cosmetics in a tax-driven accounting purlieu evidence from Finnish earthly concern firms which is based on European companies that the corporal tax could be the reason for CA used by managers of the company.These are some of common motives for CA. However, the most noticeable motives are modifying the accounting figures to show positive indicator to investors and down the firm income for tax purpose. Therefore, stakeholders should at least to be aware of these dickens areas. If there were more independent directors in the board then there will be less motivation or even it can be eliminated. Therefore, the best way in elimination this practice is not to know the ways that can be occurred but to appoint more independent directors.Techniques of creative accountingLargay (2002) wrote in his article of Lessons from Enron regardless of the noble regulation exist in some countries like USA, the accounting environment afford great flexibility. The possible way for CA and the techniques can be found in certain areas.One of the techniques which can be used in CA as mentioned by Schipper (1989) is flexibility in regulation. He added in the article of Commentary on creative accounting that accounting regulation provides a great flexibility in choosing any policies that are set by multinational Accounting Standard Board, for example it allows the non-current additions to be valued eithe r at historical cost or at revalued amount. Thus, if management decide to change policies of the company it may easy to deduct in the year of change but it is such(prenominal) fractious to be identified later on sometimes probably after few years. other point is the lake of regulation in some area existing in almost every country. AS it can be seen in Romania and Spain where there are few mandatory requirements for stock option and recognition of bonus liabilities.CA can also be finding as the discretionary position of the management that may used in some periods to obtainstability in financial position. This had explained by McNichols and Wilson (1988) that manager may decide to increase or decrease the provision of giving debts to adjust the desire result. The timing of some transactions also offers mangers the opportunity to increase the tax and give an impression result when net dough is not adequate. For instance, company has an investment in historical cost which can be interchange at current value (i.e. at higher value) where operating profit is showing an adverse figure. The trey technique mentioned by the author is the fake transactions that are usually use to manipulate balance tab amount or to move the profit figure between accounting periods. This can be achieved by entering the related transactions with third party like a bank. Suppose an arrangement had made with bank to sell the asset to bank and lease back the same asset for the entire of its useful life. The arrangement consists of selling the asset at pull down or higher value than in an uncontrolled transaction and the pay is from the difference of rental price.The another technique had explained by Gramlich et al (2001) in which they said that firms may attempt to manipulate balance sheet in order to change the liabilities classification to improve liquidity ratio. Most of time this manipulation is occurred to improve the investors perception. Although there is not lots diff erence between 298 gazillion and 301 million, investors perceived the modish amount more than the earlier one.The International Accounting Standard had been created to reduce or even eliminate the accounting fraud that is occurred by the management of the organization. However, sometimes IAS un roleally play role in committing fraud by providing different ways of treatment of an item in financial statements. All of the techniques have one motive which is to makes FS more attractive on the view of stakeholders.The role of auditors and their responsibilitiesAfter many allege scandal cases occurred in last decade, many individuals, such as shareholders have lost confidence on the audit firms. They are wondering the business of the auditors in deduction the fraud and whether they played key role in committing fraud. harmonise to Audit Committee Institute (2007) auditors should be aware of all circumstances that lead the firm to face a pressure from both within and outside the organi zation and thus, encouragement firm to involve in inappropriate earnings management (creative accounting). The independent audit should be practically alert of the possibility occurrence of CA and should deeply understanding the companys processes in modifying accounting policies, estimates and judgments in order to assess these processes.Donaldson and Palmer (2003) were mentioned in conference the role that auditors played in accounting scandals of Enron and WorldCom. The auditors failed to resist pressure faced by the manager and therefore, accept the misleading financial statements i.e. they involved in fraud. Auditing may depend on external sources to verifying data. However, if the employees of the company have an intention to defeat the auditing function, they can cooperate with individuals outside the company, so even the best auditors will be unable to protect investors from such conduct at all cases.The role of auditors in minimizing the CA in the firmIt had mentioned to a higher place how the auditors were involved in corporate scandal. However, internal and external auditors are also play role in at least to minimize these scandals when the audit standards, accounting standards and ethical code of conduct have been properly used.Ebrahim (2001) had mentioned in his study of Auditing Quality, Auditor Tenure, Client Importance, and Earnings Management An Additional licence how the timberland of auditors can be effective on earnings management or CA behavior. He used sample that listed in NASDAQ, big board and AMEX. The data was compile for 9 to 11 years. The sample include only the firms with fiscal year ended i.e. December 31. He found that the quality of auditor and the firm size of it had no relation with creative accounting.Amat et al (2008) argued in their empirical study of Earnings management and audit adjustments An empirical study of IBEX 35 constituents the view of Ebrahim (2001). The sample of the study was peaceful from IBEX 35 index (Spain). It had collected a sample size of 42 companies for period between 1997 and 2004. The study attempted to explore the role of auditors in nixion of the creative accounting practice. As the result, this study had back up the significant role of auditors in financial market particularly in the prevention of CA practice.Clikeman (2003) mentioned in his journal of Auditors on Alert for Earnings Management that the external auditors are not only the staff who detect the CA practice but the internal auditors also have a duty and role in prevention such a practice and to comply with various requirements of the standards and Acts, such as Auditing standards and Sarbanes-Oxley Acts. The internal auditors have many measurements uncommitted to assist them in detection unethical practices. the trend analysis to find out extraordinary variations in grosss and expenses and cutoff testing which enables to monitor sales and purchases in income statements of the company for the years end. These are some of the tools available for the auditors to detect any suspicious occurred and reported to the board.Director should be the one who should detect fraud at the number 1 place as he is in position that allows him to access to every single part of the business. Thus, the governing and the regulatory should have to improve the rules of the board of directors and management teams rather than direction only on the auditors accountability. Although there are many regulations for the auditors to conduct their do efficiency, there were many corporate scandals cases recently. This indicates that there are still some weaknesses in these standard and regulations.The implication of CA on the countrys economyEveryone is concerning about CA including analyst, regularities and government due to its impact not only on the firm but also on the countrys economy. The previous studies had found that the CA has a veto effect on the economy as a whole especially when it leads to large corporate scandal. One of the recent articles of these affect was by Hugh (2009).Hugh (2009) explained in his article of Creative Accounting and Italys Growing Unemployment trouble how the CA modify the Italy economy. He mentioned two types of unemployment benefits that are available in Italy. The Ordinary Redundancy Funds which applies in uncertain event, such as market crises and the Extraordinary Redundancy Fund that available in the case of bankruptcy. To benefit from this scheme, Companies cheating different states by sending their employees home under redundancy procedures and then informally re-employment and paying them under the table. The procedure will allow the firm to pay only 30% of the salary and tarry will be paid by the state government. This is lead to the Italian underground economy around 15% of the chalk up GDP for the state i.e. 300 billion per year. The firms might benefit from the aid but they are distorting the market and discouragement the future of m ore productive companies.Others like Bernoth and Wolff (2006) had found in their study of Fool the market, Creative Accounting that the CA increases the risk premium. They used the portfolio model of five interest differential and modified it to go over the implication of CA on bond yield spreads between countries. The modifying process of the model had carried on by assuming that the government might used CA to make the observation of financial position of the country laborious to observe. They found that when the country discloses transparent information, the CA increases the cost of borrowing importantly (if it becomes known) especially in the case when the market is unsure the extent to which the CA exist.On other hand, Sopelsa (2010) warned in his article of US Creative Accounting could repeat Greek Tragedy that US could face the same problem as Greece heavy debt if it does not control its spending and deal with its geomorphological deficit. This is due to the engagement in CA for years by USA similar to those that occurred in Greece. The US government did not secure the national Reserve and government sponsored entities, such as Fannie Mae into its financial statements. As the result, the total debt to GDP had reached to 85 percent and may going to be at 100 percent in two years. Thus, the situation would be fall if it goes to the foreign loans. The government has to impose tight budget control, alteration mixer protective covering, deal with health care costs and restructure tax system to generate more revenues.The CA would lead to economy bubble in country like US as had mentioned by Sopelsa (2010). Instead of blaming the audit firms or the companies that had been got into hot water (involved in scandal), the government should concern first why it is happening. Unfortunately, some governments are aware of what happening neighborhood or far away country but they do not see the problems in their own countries. They already knew the danger of the C A therefore they have to find solution to avoid the fraud in the future.Chapter 3 methodologyThis paper is restricted to secondary data that had collected from various source including journals (weekly and quarterly), articles, news paper, magazine, financial reports and so on.It had look backed certain literatures which were collected from different sources (as mentioned above). posterior in this chapter, the sampling, data analysis and presentation will be explored. sampling of companies and Data collectionThe researcher verified a major accounting scandal that had been occurred last decade, such as Enron, Freddie Mac, Halliburton, Merrill Lynch and the recent case of Bernard L. Madoff hedge funds. These samples were randomly chosen from various cases. Last but not least, among these alleged fraud one sample had been selected which is Enron Corporation.The financial data of Enron was collected from its annual reports from the year of 1997 to 2000 (see appendix).3.2 Data analysis and presentationThe Enron Corporation US Energy Company was commenced in 1932. It became as a group of company in 1979. It employed approximately 22,000 staff in over 40 countries worldwide.It ranked in Fortune 500 as seventh largest company that operated in American, sixth largest energy Company and one of the leading company in communication, paper and pulp in the world with reported revenue more than $ 100 billion.In late 2001, Enron forced to fill up chapter 11 of bankruptcy protection after disclosed fraud and be sued by investors and creditors to claim their privileges. It was one of the largest bankruptcy cases in the US history.According to Holmes (2006) Kenith Lay (CEO of Enron) used creative accounting as a way to modify reports that allowed them to create artificial shortage by increasing prices about ten times.In this paper the financial ratios will be used to illustrate the affection of CA on companys annual reports. The ratio will be examine for 4 years from 1997 to 2000.Enron net income should be rock-bottom in 1997, 1998, 1999 and 2000 by $96 million, $113 million, $250 million and $132 million respectively.It was also found that companies long-term debts should further added to the one which had reported previously. By the end of the year 1997, the superfluous debt should be added to give the total of $14103 million. Similarly, the extra amount of $ 561 million and $685 million should be included in 1998 and 1999 respectively to reflect the effective long-term debts of the company. The company should also add the amount of $628 million in 2000 to adjust its debts figure. These balances can be seen as followsThese were the major items which required adjustments (there were other adjustments which were not taking into account in this study). Next, it will show how the some ratios affected by these adjustments.Although the gap between the reported amounts is not much different from the adjustment balance, it is significantly important after cumulatively adding these differences for the years. Furthermore, these are information where only available at the time. There are additional adjustments required in balances for some other items, thus the gap will further increase between the reporting and adjustment balance.It can be found that the major change was in return on share capital which had reached to 2.6% of the gap between the two balances in 1999 (look to the above table).The pitch direct was high especially in 1997. This indicated that company had too much debt. The debt level decreased significantly in 1999 to 65% after the adjustment that might gave to company a little hope to overcome the problem but its gearing level had increased again approximately to 70% in 2000. This explained why Enron had used CA as it wanted to spread over what was going in the company.3.3 Data presentationThe below bars chart are an illustration of affection of the CA on the companys balance.3.4 FindingIt had been founded that after the adjustments in income and long term debts, there were significant changed in returns on capital and in net profit. However, there were other figures that need to be adjusted, thus the affection will be even much greater. Therefore, it conduct to misguide the unexclusive by allowing them to think that the company was in well-grounded position and it was a good investment to them but actually it was suffering from heavy debts.This was one of the companies that used the CA practice. There were other companies that crop the CA, such as Duke Energy. As the result, there was a significant negative impact on that industry which in turn had badly affected on US.The accounting manipulation that had used by Enron affected investors much greater that what had shown above as some bogus figures were not included in this paper.Chapter 4Conclusion and Recommendation4.1 ConclusionMany corporate accounting scandal cases had occurred since 1980. One of the earliest scandals was an Australia n Nugan Hand Banks and the latest case of Lehman Brothers and Golden Sachs. Yet, the will be many accounting scandals may the world face if nobody try to improve the procedures to prevent the CA.The paper had discussed various issues regarding to creative accounting. It had explained why the companys directors involve in CA to commit fraud. The most common reason is the one that mentioned by Dharan and Lev (1993) and it said when the company wants to increase its share price.The paper had explained some of the techniques of CA which can be used by the firms including changes in accounting treatment, adjustments in provision of bad debts, movements of the figures between the accounting period and many more.It had also discussed about the responsibility of the auditors, especially external auditors, in corporate scandal and how to detect the potential fraud. In addition, it had also explained the role of the auditors in minimizing the risk of CA by disciplinary following the audit sta ndards and some other regulations. The quality of auditors is also play important role in detection the fraud.Finally, the literature review warned the affection of CA on the economy. It had found that in some cases the CA increased the rate of interest and it would lead to heavy debt burden to country that exercising CA as what happened in US. Moreover, it would affect the GDP as in case of Italy.In methodology, it had talked about the sampling and from where the data was collected. Then, it had analyzed annual report of Enron Corporation form the year 1997 to the year 2000. It had found the earnings of the company that reported were difference from the one after adjustment. As the result, it had given a bogus report to the stockholders.4.2 RecommendationMany issues had occurred because of the CA, some had already mentioned in this paper and remain were discussed by the others. Some are blaming the auditors whereas others are saying it is the government responsibility. However, the re are many mess are involved in the CA. To overcome the problems of this practice, the researcher had given various suggestions from different point of view which can be seen below.From the investors point of view, they can follow certain steps to reduce the risk of CA. The investors should not depend only on companys financial statements in deciding of whether it is worthy for their investments. They should also seek for second professional opinion because sometimes the F.S accomplished with cloth misstatement.The investors should diversify their investments widely and not to keep them in one basket. Although it is difficult to eliminate risk, the investors can reduce such it through spreading their security into wide range of companies or even investing in other countries so if there is any loss in one company resulting from the practice, they will gain in another one. Therefore, the investors can make profit from their average returns regardless of some negative investment tha t included in portfolio.From the companies point of view, they should appoint more independent directors to take care of public interest, thus avoiding personnel interest. This would lead to the more honest in reporting of the company situation. I case if there is a tragedy event, they will solve it in prudent way rather than using uninvited practices.They should also appoint qualified audit committee with high level of experience and honesty to detect the material misstatement that could occur in the F.S. Moreover, the audit committee will take all the necessary steps to prevent such fraud.Whereas from the governments point of view, it should select appropriate standards and follow excruciating penalization against those who breach the rules. In addition, although there are some countries not allowing the auditor firm to provide more than one service, there are some governments allow the firm to provide various services to its client. This should be avoided in each country.Chapte r 5
Saturday, March 30, 2019
cognitive behavioural TheoryThe Cognitive- portal supposition is a unionize of short therapy employ by exponents in the psychology and social work fields. Cognitive-Behavioral Therapy (CBT) encourages a blending of behavioural and cognitive therapy simulations. The theory is based in the belief that the leaf nodes behaviors and imprints atomic number 18 heavily influenced by their thoughts. A CBT healer plays an biteive role in seconding the guest prioritize their problems, recognize the maladaptive thoughts that argon fanny their problems and feelings, and devise and implement goal-oriented changes in their thinking.BackgroundCognitive-Behavioral Therapy (CBT) places signifi brush offt importance on how contradict thinking impacts our emotions and behaviors. Dr. Aaron Beck observed that many of his leaf nodes had automatonlike thoughts emotion-filled thoughts that might soda ash up in the mind (Martin, 2007). Many of these thoughts are not consciously known to t he thickening however through practice the client mass learn to bring out the negative and chimerical thought. Upon identification the client thunder mug then learn to overcome the thoughts. CBT is based on a model or theory that its not events themselves that up curry us, but the meanings we give them (Martin, 2007). These automatic thoughts heap cause us to become blind to new ideas and start the ability to overcome obstacles. A soulfulnesss automatic thoughts are rooted in belief sy toilettenons that were embedded in their subconscious from childhood. When an event happens a person uses these belief systems to help them cope with their difficulties. If there is negative thinking in the persons belief system, they are more apt(predicate) to misconstrue the event or issue as too difficult to handle.Cognitive TherapyCognitive therapy focuses on populates thoughts and how they affect their emotional, behavioral, and physiological reactions to stressful situations. People o ften puddle obstruction thinking rationally when feeling pressured by disturbing life experiences. through and through cognitive therapy, clients are satisfactory to identify and challenge their thoughts about themselves, the people around them, and the world around them.Behavioral TherapyBehavioral therapy in its or so basic state is the encouragement of clients to engage in adaptive behaviors and not to allow pathological internal experiences to dictate the ways in which they act (Association for Behavioral and Cognitive Therapies, 2012). Solutions under the behavioral theory closely postdate Pavlovs classical and operant conditioning philosophies. A clients negative responses to normal stimuli are typically learned behaviors, because something negative happened the last time the stimulus was present. by means of a performance called extinction, therapists often try to change a clients negative responses by showing the client that the negative result does not eternally oc cur with the stimulus. Using operant conditioning a client bequeath be more liable(predicate) to engage in activities and behaviors in a positive manner, if they have previously received positive outcomes. If the consequences of their behavior have been negative, they are less like to repeat that behavior. sage-Emotive Behavior Therapy (REBT)One form of behavioral therapy, established in the 1950s by Albert Ellis, was Rational-Emotive Behavioral Therapy (REBT). REBT focuses on the clients current, irrational thoughts and actively targets them for change (Fraum, 2012). Through REBT the client confronts their irrational beliefs and expectations. After confrontation, the client and therapist are able to develop rea listenic thinking. Only subsequently these two things are accomplished is the client able to change. Epictetus wrote in The Enchiridion, work force are disturbed not by things, but by the suck which they take of them (National Association of Cognitive-Behavioral Therapi sts, 2008).Dialectical Behavior Therapy other behavioral therapy that is a form of cognitive-behavioral therapy is Dialectical Behavior Therapy. Based heavily in philosophy, the briny tenet of this therapy looks at two opposing views and works through the healthful relationship to blend them together to palpate a happy medium. The counselor does not make the client feel that their thoughts are invalid or incorrect, but guides them to understanding that their behavior needs to change. This therapy is more or less often apply for clients who have been diagnosed with Borderline Personality Disorder. (National Institute of Mental Health, 2012)Commonalities of Cognitive Therapy and Behavioral TherapyAlthough there are a few differences between cognitive and behavioral approaches, there are some similarities that allow these two methods to be intermingle into the cognitive-behavioral approach. In CBT, the client and the therapist work together as a team to help the client overcome th eir troubles. Often CBT is a short-term counseling method that, typically, only lasts a few months, but it is overly a rigorous therapy, in that the clients must utilize their new skills in between sessions through homework. CBT therapists seldom dig late into why a client is having the irrational thoughts, but rather stay focused in the present and future. (Association for Behavioral and Cognitive Therapies, 2012)Notable PeopleThere are many notable people who have influenced Cognitive-Behavioral Therapy. Dr. Aaron Beck is considered the father of cognitive therapy. Another notable person in the field of cognitive therapy is Dr. Martin Seligman, who is known mostly for his development of learned helplessness. Some key players in the development of behavioral therapy include Ivan Pavlov, John Watson, and B. F. Skinner. In 1955, Albert Ellis develop Rational Emotive Behavior Therapy. He is considered the founder of cognitive-behavioral theory. Dr. Samuel Yochelson and Stanton Sam enow are known for their collaborative research and findings in the treatment programs of juvenile and adult criminal offenders.Aaron T. Beck, M.D.Dr. Aaron Beck started his career with as the henchman Chief of Neuropsychiatry in Philadelphia, Pennsylvania (Department Of Psychiatry, Penn Behavioral Health, n.d.). In 1954, he conjugated the University of Pennsylvanias Psychiatry Department. While there, he explored psychoanalysis which led to his development of cognitive therapy. (Beck Institute for Cognitive Behavioral Therapy, n.d.) Through his research he recognise that his clients had negative thoughts that popped into their heads automatic thoughts. These automatic thoughts centered on themselves, the world and the future. These deformed thoughts then begin to affect the clients deceases leading to the disorders they are diagnosed with. Ultimately they stem from a persons core belief systems and are formed throughout the persons life. (Beck, 1997)Albert Ellis, Ph.D.REBT wa s developed by Dr. Ellis in the 1950s. After spending some(prenominal) years practicing psychoanalysis, he found the he disliked the in-efficient and in-directive nature (National Association of Cognitive-Behavioral Therapists, 2008). Dr. Ellis established the alphabet model of emotions, which was later modified into A-B-C-D-E approach.SessionsCognitive-behavioral therapy sessions have a structure. Structure is important, because it allows for the most telling use of time. CBT sessions are usually only about 50 minutes long, happen one time a week or once e very two weeks, and only continue for a few months to a year. In the beginning of therapy the client and counselor discuss what issues and trouble the client is having. Next, they work on prioritizing the issues. These activities fall under stage I of the Egan Model. at a lower place stage II, the client discusses their ideal self or what they want. This allows the client, with the guidance of the helper, to set realistic go als for themselves. In the final stage, the client and counselor explore the options accessible and there are always options and find the option or options that outperform work for the client. The last step is to produce an action plan.Throughout the act upon the client often has homework. This homework is usually meant to help the client identify the incites for their fretfulness or problems and the feelings that surround those events. As the process prods forward the assignments get out coincide with whatever step the client is shortly working on.Techniques callable to the blending of theories and therapies, there are more than trey dozen proficiencys usable to cognitive-behavioral therapists. The selection includes cognitive, emotive, and behavioral techniques that make a well-rounded selection that can be tailored to the individual clients needs and wants. The ABC (also known as the ABCDE) Technique is most closely identified by its creator, Dr. Ellis, and under REBT. otherwise major techniques include cognitive reconstruction, exposure, reframing, and journal writing. Another widely used, save somewhat controversial technique is self-disclosure.ABC/ABCDE Technique or Rational Self-AnalysisDr. Ellis created this technique to help people identify and understand why they are behaving the way they are to certain Activating takingss. The Activating Event ((A)) is often seen as the reason for the clients initial emotions and behaviors (Consequences or (C)). In kind-heartedity there is another step in between the clients Beliefs ((B)). While the (A) triggers the (C), the (B) is what in truth causes the (C).Dr. Ellis went continued to develop this technique and it was later modified to include three additional steps Disputing ((D)), New Effect ((E)), and Further Action ((F)). erst the client has been able to identify the (A), (B), and (C), they are then able to move forward and challenge their Beliefs through Disputing. They, also, evaluate how they would prefer to feel or behave the New Effect. Finally, the client develops their Further Action plan to keep off a relapse.Cognitive RestructuringWhile Rational Self-Analysis is part of the process of Cognitive Restructuring, it is not the whole process. Cognitive Restructuring is a set of techniques that helps the client identify, challenge, and change their distorted thoughts. Common thought distortions often include actors line like always, must, and never. They also stem from Dr. Elliss list of irrational beliefs (appendix A) and a list of cognitive distortions influenced by Dr. Beck (appendix B). There is a Cognitive Restructuring Worksheet (Appendix C) that counselors and clients may find useful in when utilizing this technique.ExposureExposure Therapy is an emotionally intense, yet effective way for clients to confront their fears, especially those with anxiety disorders. Through a series of extremely carefully planned sessions, the client is introduced or exposed to the trigger (stimuli) that is causing the anxiety (classically conditioned response). Over time the client is able to see and comprehend that nothing bad will happen and the anxiety lessens. The therapist often uses Exposure Therapy in conjunction with relaxation skills and cognitive reconstruction techniques. In addition to anxiety disorders, an adaptation of Exposure Therapy is sometimes used for people with sexual disorders.Self-disclosureSelf-disclosure is when the therapist shortly tells the client something ain about themselves that may be of value to the client and the therapeutic relationship. This technique can be difficult to manage effectively and is somewhat controversial. If the therapist is going to utilize this technique, they must use it carefully and sparingly. Where this technique can become problematic is when the focus shifts from the client to counselor. Too much divulging of education can lead to the client being uncomfortable or feeling like the relation ship has changed. When used appropriately however it can show the therapists empathy to the situation the client is facing.Case Study SynopsisClient is a 52-year-old female widower with two daughters. Her husband died seven years ago. Her relatives live 50 miles away. Client was accused of a work-related incident, after which she became anxious. Client is currently on medication with effects consistent with an antidepressant. Presenting problems included poor memory, overlook of concentration, confusion and slowness. The client met the DSM-IV criteria for a major depressive episode. The client was accustomed several clinical scales to rate herself on. These scales were completed prior to every session and discussed briefly during the session.as a means of verifying efficacy. The therapist used the five systems model to help the client analyze her thoughts and recognized negative automatic thoughts and behaviors. She was given daily activity monitoring sheets, although she was succ essful at many activities very few gave her any pleasure. Due, in part, to years of sexual abuse by her father, the client felt that something was wrong with her. She felt like she didnt fit into her family. By using a more detailed variation of the ABC Technique, the client and therapist were able to identify stressful situations discuss the emotions, behavior and tangible reactions to the situations and recognized the underlying negative beliefs. The therapist utilized behavioral experiments to help the client challenge her core beliefs and recognize the differences in how she felt.Final ThoughtsI chose this theory because I felt that it is the one I was most likely going to use, when I become a licensed psychologist. The multiple views and varied techniques available for the client make it seem like the one theory that can be tailor fit for each individual. What I found out through my research however, is that the cognitive-behavioral approach does not dig deeply into the why s omeone has the beliefs they do. The why is what drew me to the field of psychology and human services in the first place, so I need to analyze other theories, career opportunities, and techniques to find my right fit. Ideally, I would like to check out the criminal mind more closely and help the prison commonwealth overcome their psychopathological issues. I still feel that many of the cognitive-behavioral techniques can be useful in discovering the why, so I will likely use them in my ultimate career field.
Rheumatoid Arthritis PhysiologyIntroductionRheumatoid Arthritis (RA) is defined as a chronic, autoimmune condition that affects 400,000 people in the UK (Cooney et al. 2010). It is both symmetrical and symmetrical in pattern and is typically presented in individuals between 30 to 50 years with females being more afflicted than men (Cooney et al. 2010).Although, RA is of unk instantern aetiology, ca practice sessions atomic number 18 express to be both genetic and environmental in nature (Abhishek et al.2010). More specifically, inflammation, in bodily function and loss of mechanical st tycoon around joints plays a utilisation in ca use pain, stiffness and pomposity of multiple joints. Consequently, long-term effects of RA been associated with reduced muscle intensity aim (Ekbolm et al. 1974) and aerophilous capacity (Minor et al. 1988).Currently, there is no cure for RA and therefore, precaution emphasizes on change magnitude symptoms and promoting quality of life through each drug Modifying Anti-Rheumatic drugs (DMARDs) or physiotherapy (Arthritis look for, UK). Indeed, DMARDs are a first line interpellation for RA however, not e preciseone responds adequately to DMARDs (Smolen and Keystone, 2012) and RA patients usually refrain from use this due to the potential occurrence of life-threatening side-effects (Kinder et al. 2005).Today, physiotherapy for those with RA constitute of many passive interventions such as patient education, delivery of cordiallyth or cold, massage and electro-magnetic energy (Wasserman,2011). However, despite earlier fear of incitement of symptoms, increased illness activity and joint damage, there is now scientific evidence showing that exploit is base hit and beneficial making it an jussive mood part of rehabilitation (Stenstrom and Minor, 2003).Specifically, the to the gamyest degree valued by RA patients is hydropathy handling ( third house et al. 1996) due to its ability to alleviate symptoms suddenly t hrough workout in water. The use of water properties such as buoyancy and warm temperatures enables patients to move freely through decreased weight bearing on joints, increased range of motion and reduced pain (Campion, 1997). Although, hydropathy is evolution epochally in popularity, writings in regards to the effectiveness of Hydrotherapy for RA has not been evaluated adequately.For example, Eversden et al. (2007) concluded that the Hydrotherapy group reported a great perceived benefit in comparison to the land-based exercise group afterward six weeks.Importantly, these authors conducted a fairly well-designed theatre of operations in that they took some precautions to evanesce bias through true randomization and concealment processes. However, these findings were not reflected in the physical functional or pain scores. Alongside this, there was a great payoff of participants in the Hydrotherapy group compared to the Land-based group preeminent to potential biases.Seco ndly, Hall et al. (1996) be that all groups assessed (Hydrotherapy, Seated Immersion, Land performance and Progressive Relaxation) demonstrated joint tenderness and pain relief. However, Hydrotherapy presented the around improvements (26% mean decrease) after 4 weeks manipulation.This study demonstrates strengths over Eversden et al. (2007) in that they had assessed disease activity rather than just improvements in functionality. However, it was not clearly verbalize whether or not improvements in Hydrotherapy group were statistically signifi under(a)sidet and sermon dosage, if long (4 weeks) could cause produced a great therapeutic effect.Thirdly, Bilberg and Mannerkorpi (2005) found significant improvements in muscle function and endurance of upper and set down extremities and grip force. However, this was not supported by an increase in aerobic capacity as indicated by their hypothesis and primary consequence treasure (Cycle Ergometer Test Astrand 2006). Unlike, Evers den et al. (2007) and Hall (1996) this study reported intensity of exercise (70% of HR) and addressed longer term effects (12 weeks). However, sample size was slight (46 patients) and temperature of pool was not specified, making it baffling to generalise entropy.Overall, there was curt reporting of depth, temperature of pool, type and intensity of exercises. Although, outcome measures differed between studies, they were appropriate for use (Al-Qubaiessy et al). Therefore, there is some evidence showing that Hydrotherapy plays a role in reducing pain (Hall et al. 1996). Finally, this spiritedlights the importance of using standardised exercise procedures, longer term-interventions especially as RA is a chronic condition. This forget help in making specific recommendations.Therefore, in accordance to PICO, my query question is The long term effects of using specific Hydrotherapy exercise protocols Aqua-Aerobics Programme and The enceinte-Ragaz Ring Methods for RA. A randomize d Controlled Trial.Research bearing From a mulish viewpoint, a tangled methods draw close pass on be best-suited for this study as pain is a multi-dimensional phenomenon.However, a positivist would postulate that this study should be carried out only objectively as this would suspend generalizable conclusions to be drawn (Brooms and Willis, 2007). Alongside this, they would argue that searchers are detached from the investigation, thereby reducing bias (Bryman, 2004). Contrastingly, an interpretivist would support a qualitivate approach which would allow greater and richer insight into patients perceptions of pain (Bryman, 2001).Therefore, yielding both qualitative and quantitative information pull up stakes help increase findings and reliability of results (Bryman, 2004). For example, this study go out be able to assess the subjective nature of pain whilst still detect the relation between pain and disease activity objectively. Thus, taking this stance, exit allow to a ddress the biopsychosocial approach rather just a bio checkup model of care objectively (Engel, 1977).Finally, an experimental, embedded design will be used in this study. Alternatively, an interpretivist would use a case-study that assesses an individuals experiences this will have high ecological hardiness but lacks the ability to produce generalizable conclusions. By employing a multi-faceted approach, it will strengthen causal inferences by providing the opportunity to observe entropy convergence or divergence in hypothesis tasteing (Abowitz and Tool, 2010).Research MethodIn line with Rogers et al. (2003), the embedded experimental design employ in this study will involve a two-phase sequential approach (Creswell et al. 2005). This will include qualitative analysis carried out before intervention to inform the development of the treatment and after to help explain treatment outcomes (Figure 1).Figure 1 Experimental Embedded Design. (Creswell 2005).Alongside this, an RCT wil l be used. In accordance to the hierarchy of evidence an RCT is suggested to be one of the most powerful in research (Akobeng, 2005) due to its ability to reduce try of bias and systematic error (Bryman, 2004 Suresh, 2011). Contrastingly, a cross-over design would be difficult due potential carry-over effects even with a fizzle period (Saks and Allsop, 2013).Intervention DetailsThe CONSORT statement will be used in commit to enhance completeness and transparency of the study (Schulz et al. 2010). For example, corrasion bias will be reduced through reporting drop-outs and reasons for this will similarly be include (Schulz et al. 2010). describe of eligibility criteria is essential to determine whether results can be applied to others in the same condition (Bluml et al. 2011). In this instance, patients (men and women) patriarchal 18+ (in line with the American College of Rheumatology) with chronic RA who meet Steinbrocker usable Class I, II, or III (Steinbrocker, 1949) will be recruited from NHS outpatient settings in the western Midlands.Those who sustain a steady drug intake for 30 age in relation to Non-Steroidal Anti-Inflammatory Drugs (NSAIDs) 3 months and DMARDs will be included in the trial. Although injections and corticoid injections in the 4 weeks leading up to the study will not be permitted, drug changes and injections will be during this reflects the pragmatic nature of this study. Consequently, recruiting in this manner will increase ecological validity as it represents a real-world situation (Broom and Willis, 2007).Those, which have received physiotherapy treatment within 30 days of estimate will be excluded in order to avoid any carry over effects. Also, patients who have had joint-replacement surgical procedure within the last 6 months will be excluded. Likewise, contraindications of exercise and density in water needs to be taken into account (e.g. patients with ungoverned epilepsy or fear of water) will also be excluded.It is t rue that greater exclusion criteria can reduce generalisability of results. However, such steps have to be taken in order to eliminate occurrence of confounding data which could potentially have a negative impact on the results of the clinical trial (Broom and Willis, 2007)Group DetailsPatients will be randomized using sealed opaque envelopes with treatment allocation. Random sequence of numbers will be established through flipping a virtual coin (Eversden et al. 1996) to eitherHydrotherapy 1 (Aqua Aerobics Group) (Eccentric, Concentric Exercises).Hydrotherapy 2 (The Bad Ragaz-Ring Group).Home-Exercise group that continue with daily activities.Unlike previous research (e.g. Hall 1996 Eversden et al. 1996), this study will consider intensity at moderate level (70%) as it has been shown to demonstrate physiological improvements (Astrand, 1986) assessed via a heart rate monitor throughout sessions. Additionally, depth of pool will be just under chest height whereby 50%+ of bodyweight is offloaded through buoyancy and hydrostatic twitch has been suggested to reduce swelling at this level (Becker, 2009). Importantly, temperature will range from 33.5-35.5 degrees which is safe and sufficient enough to produce therapeutic benefits (Becker, 2009). Finally, treatment dosage will be twice a week consisting of 30 minute sessions for a 20 week period. This will address longer-term effects.Outcome MeasuresA research assistant blinded to the treatment allocations will evaluate the outcomes measures in order to reduce detection bias. Bilberg and Mannerkorpi (2005) used a C Reactive Protein (CRP) (i.e. high levels demonstrates active inflammation) in order to test assess disease activity. However, it is said that more than 40% of RA patients have normal CRP levels (Sokka and Pincus, 2009), thus decreasing validity and clinical applicability. Therefore, this study will use Magnetic ringing Imaging (MRI) as the primary objective measure due its ability to present visual asp ects of inflammation within the synovial membrane shown to be a superior method and very relevant for RA (e.g. stergaard, 2009) (Figure 1). This will be taken, baseline and post treatment for all groups.Secondary outcome measures will include Visual Analogue Scale (VAS) (Figure 1) assessed on a 10cm scale, whereby 0cm indicates no pain. This is widely used to assess rheumatic diseases and a number of studies have established data showing that VAS results are very reproducible (e.g. Dixon and Bird, 1981). Other physical measures will include the Ritchie Articular baron in order to assess joint tenderness intra-reliability of this test has been shown to be acceptable (Levy and Dick, 1975) and is easy to perform. Finally, aerobic capacity will be canvas through a submaximal test in accordance to Astrands Principle (Astrand and Rodahl, 1986) shown to have satisfactory reliability in RA populations (e.g. Mannerkorpi and Ekdahl, 1997). Both of which taken pre-post.statistical Considerat ions and AnalysisAnalysis will be completed via the Fishers exact test and continuous variables by Wilcoxon signed rank tests for within group comparisons. Importantly, data analyses will be completed according to the intention to treat principles.honorable ConsiderationsIn line with Beauchamp and Childress (2001) it will be essential to have applaud for autonomy. Respecting this value, means to protect participants through data protection/confidentiality and ensuring they are adequately informed about what is proposed. In order to keep data anonymised face-to-face details of quantitative data sets will be replaced with numbers. Most importantly, informed consent will be obtained before commencing the study to ensure participants are not subject to an intervention they do not want. To further see these requirements, an information sheet for participants will be written which will also state risks as well as what data will be used for.Conclusion The main advantage of this study i s that is assesses disease activity on a physiological level objectively and also observes the impacts subjectively via VAS scale an unpopular approach in the Hydrotherapy literature (E.g. Hall, 1996, Bilberg et al. Eversden et al, 2007). Findings from this study, will hopefully assist in creating structured and standardised exercise programmes that could be used throughout healthcare systems. Finally, limitations of this study include the high costs that are associated with MRI scans and Hydrotherapy facilities. Neverthe slight, this will address the longer term effects of Hydrotherapy for RA.Referenced MaterialAbhishek, A., Butt, S., Gadsby, K., Zhamg, W. Deighton, C.M. (2010). Anti-TNF-alpha agents are less effective for the treatment of unhealthy arthritis in current smokers. ledger of clinical Rheumatology. 16(1) 15-8.Abowitz, D.A. and Toole, T.M. (2010). conflate Method Research Fundamental Issue of Design, Validity, and Reliability in Construction Research. ledger of Con struction Engineering and Management. 136 (1).Akobeng, A.K. (2005). Understanding Randomised Controlled Trials. collect of disease in Childhood. 90. 840-844.strand, P.O. Rodahl, K. (1986) Textbook of Work Physiology, 4th edition. New York McGraw- Hill, 1986.Beauchamp T. and Childress (2001). Principles of medical ethics. Fifth Edition. New York Oxford University PressBecker, B. (2009). Aquatic Therapy Scientific Foundations and Clinical replenishment Applications. American Academy of Physical Medicine and Rehabilitation. 1. 859-872.Bilberg, A., Ahlmen., M. Mannerkorpi, K. (2005). Moderatley Intensive Execise in a Temperate Pool for Patients with Rheumatoid Arthritis A Randomized Controlled Study. Rheumatology. 44 502-508.Blumle, A., Meerpohl, J.J., Rucker, G., Antes, G., Schumacher, M. and Elm, E.V. (2011). Reporting of Eligibility Criteria of Randomised Trials Cohort Study Comparing Trial Protocols with Subsequent Articles. British Medical daybook. 342. 18-28.Broom, A., and Wi llis, E. (2007). Competing paradigms and health research. In Mike Saks and Judith Allsop (Ed.), Researching health Qualitative, quantitative and mixed methods (pp. 16-31) London Sage.Bryman, A. (2001) Social Research Method, 1st Edition. Oxford Oxford University Press.Bryman, A. (2004) Social Research Methods. second ed. Oxford Oxford University PressCampion, M.R (1997). Hydrotherapy Princples and Practice. Oxford Butterworth-Heinemann. 3-24.Cooney, J.K., Law, R.J., Matschke, V., Lemmey, A.B., Moore, J.P., Ahamd, Y., Jones, J.G., Maddison, P. and Thom, J.M. (2011). Benefits of Exercise in Rheumatoid Arthritis. Journal of agedness Research. 1-14.Creswell, J.W., Clark, V.I., Gutmann, M. and Hanson W. (2003). Advanced Mixed Methods Research Designs. In A. Tashakkori, A. and Teddlie, C. (Eds). Handbook of Mixed Methods in Social and Behavioural Research (pp. 209-240). Thousand Oaks, CA Sage.Dixon, J.S. and Bird, H.A. (1981). Reproducibility on a 10 cm vertical visual analogue scale. history of the Rheumatic Diseases. 40. 87-9.Ekblom, B., Lovgren O., Alderin, M., Fridstrom, M. Satterstrom G. (1974). Physical Performance in Patients with Rheumatoid Arthritis. Scandinavian Journal of Rheumatology. 3(3) 121-5.Eversden, L., Maggs, F., Nightingale., P. Jobanputra, P., (2007). A pragmatic randomised controlled trial of hydrotherapy and land exercises on overall well being and quality of life in screaky arthritis. BMC Musculoskeletal Disorders, 8(1), p.1.Hall, J., Skevington, S.M., Maddison, P.J. Chapman, K., 1996. A randomized and controlled trial of hydrotherapy in rheumatoid arthritis. Arthritis Rheumatism, 9(3), pp. 206-215.Kinder, A.J., Hassell, A.B., Brand, J., Brownfield, A., Grove, M. and Shadforth, M.F. (2004). The treatment of inflammatory arthritis with methotrexate in clinical practice treatment duration and incidence of adverse drug reactions. Rheumatology.44 (1) 61-66.Minor, M.A., Hewett, J.E., Webel, R.R., Dreisginer, T.E. Kay, D.R. (1988). Exercis e Tolerance and Disease Related Measures in Patients with Rheumatoid Arthritis and Osteoarthritis. The Journal of Rheumatology. 15(6) 905-11.Saks,M. and Allsop,J. (2013) Researching Health Qualitative, Quantitative and Mixed Methods. 2nd ed. London SageSchulz,K., Altman,D. and Moher,D. (2010) CONSORT 2010 Statement Updated guidelines for reporting parallel of latitude group randomised trials. British Medical Journal, 340698-702Smolen, J. and Keystone, E.C. (2012). Rheumatoid Arthritis Where are we now? Pathogenesis, treatment response and tailored therapy. Rheumatology. 51(5). 18-20.Steinbrocker 0, Traeger C.H. and Batterman RC. (1949). Therapeutic criteria in rheumatoid arthritis. Journal of The American Medical Association. 140 659-662.Stenstrom, C.H. and Minor, M.A. (2003). Evidence for the benefit of aerobic and change exercise in Rheumatoid Arthritis. Arthritis Care Research. 49(3). 428-434.Sokka, T. and Pincus, T. (2009). Erythrocyte Sedimentation Rate, C-Reactive Protein, or Rheumatoid Factor Are Not Normal at Presentration in 35%-45% of patients with Rheumatoid Arthritis Seen Between 1980 and 2004 Analyses from Finland and the United States. The Journal of Rheumatology. 36(7). 1387-1390.Suresh,K. (2011) An overview of randomisation techniques An immaterial assessment of outcome in clinical research. Journal of Human reproductive Sciences, 4(1)8-11Ostergaard, M. (2009). Magnetic Resonance Imaging in Rheumatoid Arthritis. Quantitative methods for assessment of the inflammatory process in peripheral joints Summary of Thesis. Scandinavian Journal of Rheumatology. 28. 265. Wasserman, A.M. (2011). Diagnosis and Management of Rheumatoid Arthritis. American Family Physician. 84(11). 1245-1252.
Friday, March 29, 2019
Examining The Use Of gesticulate Capture Film Studies Essay exploit commence is a proficiency that records drifts for fields the like entertainment, sports, and medicine it is the process of animating a practical(prenominal) reference point through the mingys of capturing expire doubt of a world. proceeding set egress is normally apply in games to animate fibres and some other objects by recoding doing from the valet de chambree character that normally involves tracking sensors that has been lay in major luggage compartment split that require maximum doing and line uping their locations in three dimensional spaces. work overhear hexs kind-hearted physical structure, facial expressions, camera and lighting positions, and other elements. It measures position and direction and save by electronic computers. question magnetize for computer verve requires the use of human question to be implanted onto the cause of the compute. thither be dickens classes of exploit capture technology, they are the on-line doing capture spins, and off-line exploit capture devices. The on-line interrogation capture device wherein its main(prenominal) technology is based on charismatic sensors thatare mainly use for practical(prenominal) reality and online television shows with artificial characters. The off-line execution capture device on the other hand wherein its main technology is based on visual head capture from diverse camera views, off-line performance capture devices get bug bug bring out capturing of large efforts that are important to maintain smashing visual effects, it alike allows the acquiring of delicate interrogation to properly verbalize motion. Motion capture is limited to movements that are mathematical, however it ca-cas natural movements than manual(a) liveness and it saves more time.Before motion capture was rase possible, rotoscoping was employ and is equable cosmos apply by some traditional an imation studios to copy motion from films to cartoon characters. M any cartoon studios use rotoscoping, hardly only a few admit that they use it because they consider it chisel and a desecration of the art of animation. (Menache, 2000, p.2).In the Walt Disney film S straight vacuous, Snow White herself and her prince were rotoscopedin 1937. The rotoscoping device was invented on 1915 by Max Fliescher to give rise production of cartoon films automated. The rotoscoping device projected live action film frame by frame then places on a lighted table to allow the artists to trace the image into paper. The idea of copying human motion for light characters is of course, not new, they decided to use rotoscoping to create realistic human motion. Motion capture started in bio mechanic question then moved to education, sports, computer animation, and finally video games as technology evolved and is still evolving until now. Rotoscoping today is still being utilize in visual effects and character animation. It was to begin with developed in the early days of cell animation it mess be considered a form of time-delayed motion capture. (Kerlow, 2003, p.338). Two dimensional rotoscoping is used for hand drawn cartoons, while the three dimensional rotoscoping gave birth to what we now call motion capture.Motion is anything that forms a before and after position, without this, motion is not even possible. Motion capture offset printing requires a motion that is recorded for the skeleton fitting digest-processing, second the artist will extract and repeat the motion that should be taken until the director is satisfied, third is the post processing which its first stage is motion tracking which is used to detect the motion through the joints, and the last stage is the anatomic conversion, it produces the character s motion without interrupting the original motion. There are twocategories of human motion scram estimation and tracking. Pose estimation is formulated as the inference of the articulate human pose from a single image. (Sigal, 2006, p. 3) Tracking is formulated as inference of the human pose over a set of straight image frames throughout the image sequence. ( Sigal, 2006, p.3)Motion capture cannot be produced when the human character cannot exhibit that certain motion, and if the motion was not captured. Once the captured session or data did not meet its requirements or standards, it cannot be fixed for motion capture can only produce and capture live motion, alternatively the exploiter should recapture the motion where the data went wrong. Captured motion must first be developed in many ways before being applied to robots that are human like. Proper alignment of consistence parts is essential in show to get the proper animation of the exercise, or else something might go wrong in the future.Motion capture is a software that captures human motion to make computer games and computer animation more realistic and true to life by re quiring the user or the character to place magnetic sensors in any part of the body that detect individual position and orientation relative to the generator.There are antithetical types of motion capture system Electrical motion capture, magnetic motion capture, and optical motion capture. Electrical motion capture uses technology that tracks motion from sensors development magnetic fields, normally one sensor per body part is enough, a magnetic motion capture, on the other hand, is a technique that is based on receivers that detect magnetic fields. In order to capture the human character s motion, magnetic motion capture uses magnetic sensors that measure relationships in space to a nearby sender magnetically,a magnetic sensor measures the position and orientation that is in relation to a transmitter, it requires the human character to wear magnetic sensors or so his/her body that are capable of measuring their relationship to a centrally located magnetic transmitter (Alonso, N.D, p.55), and lastly, optical motion capture system, it is a motion capture system that is very accurate and is typically based on a single computer. It is usually used for medical applications and is usually places near the joints for military personnel and animals. An optical motion capture system does not need wirings because they consider on optical markers that are tracked visually. Optical systems plan positions of cameras in order to track down information. All nearly all of the optical capture systems can track reflective markers. An optical marker is a reflective ball that allowsa camera to track motion in space. In order to create the 3D position of the object, the system combines information of the divergent shots taken from different views from different cameras. Optical motion capture has been used to recover the fidelity of the motion of strolling adults, playing children and other lifelike activities. (Boulic, N.D. p.1) The motion capture system is also classifi ed as the outside-in, inside out, and inside-in system. These systems are where the capture sources and sensors are position. The outside-in system is placed on the body and by stash away data it uses external sensors, examples of which are camera based tracking devices. The inside-out system on the other hand collects external sources from sensors that are placed on the body. Lastly, the inside-in system, which sensors and sources are placed on the body, examples of which are electromechanical suits.Applications that acquit big benefits from motion capture are industries like medicine, sports, entertainment, and the law. Motion capture is also used in other fields like break down test dummies wherein motion capture is required for automobile safety tests. Non-entertainment applications for motion capture on the other hand are sports, medicine, and physical rehabilitation.Motion capture in medicine is used for gait analysis, which is expedient in medicine for it makes it easy t o detect certain abnormalities and changes by accurately separating the different mechanism during the cycle ofwalk by generating biomechanical data. Gait analysis is also used to determine treatment for pathological conditions. It is also used in applications like joint mechanics, sports medicine, prosthetic design, and analysis of the spine.Motion capture in sports is used to improve the performances of the athletes to analyze and study their movements to improve them and reserve them for future use. There are some motion capture studios that specialize in capturing motion for anything sport cerebrate especially for golf, which is very essential to golfers because every(prenominal) butt against of his/her vibrate is analyzed to find and improve on areas, also is compares his/her swing to that of a professional. Motion capture in sports is better than actually videotaping the movement because the normal speed of a video tape is at 30 frames per second, while motion capture is c apable of recording higher frequencies, center much more motion is recorded.Motion capture in the entertainment industry is the segment with the highest (of not the largest) profile especially for video games which is the most widespread and the most accepted in the entertainment application. Motion capture for video games is a very used system that requires live human motion. As game engines become faster, motion capture is also maturing. (Menache, 2000, p.34). Motion capture for films mainly involves stunts that are not humanly possible, by using realistic motion and extras like large crowds which are digitally generated to model a large number of crowds. Motion capture in law, on the other hand, is mainly used for evidence. The evidence used provides aid and alimentation to help the jury understand the statement of facts and opinion form the witness, by means of action and facial expressions in order to get the incident solved. Out of 50 wad, 8 disagreed to the statement tha t motion capture is useful in fields like medicine and the entertainment industry, 6 flock agreed, and 21 people were uncertain. This is probably because people do not redeem intercourse much well-nigh motion capture that they don t get word it in certain field.Before deciding to use motion capture, the user should think if the decided motion is possible for a human or an animal to handle. Also, the user should state the expectations and the demands as early as possible so that all of the user s c erstrns are addressed. The user should also think about the amount and size of markers to be used depending on a given situation so that the markers won t ruin off or move around during the session knowing that a performer needs to wear markers that are near joints to easily place motion. In order to capture simultaneous motion information, the user should accommodate the human character with the typical tight fitting black motion capture suit so that the markers will not move quit e a than just attaching invisible adhesive tape to get the natural heart of the clothes as it moves. In order to create a virtual(prenominal) character, one must first identify the performer s motion. invariably remember that motion capture takes time to produce and that you cannot fix a mistake, instead you must redo it.If you decide to do facial and body motion for a character, you will need two separate setups, but you may also have one setup for each character, invariably remember that motion capture requires a frame of reference.Before get a human actor to perform all the motion for the motion capture, a script and a glooming print must be done first. After which, provide the human actor with the script and the blue prints in advance and tell everything about the character to the human character to avoid misunderstandings in the future. Rehears the motions first without the motion capture sensors so that the human actor will get familiarized and comfortable with his/her r ole once the actor is already comfortable and is familiar with the role, get the human actor comfortable with the motion capture sensors that will be all around his/her body soon, always remember that preparations are still needed whether you have an in-house system or are hiring service provider. (Menache, 2000, p.88) in order to create motion capture, one needs to have experience. Out of 30 people, a majority agreed to the statement, while a minority either disagreed or were uncertain about the statement.This is probably because when creating something, one must have an experience, or else nothing productive will happen.Motion capture must be and must always be precise about the sizes of the character. If the computer model has different proportions from the subject, weird things may occur, an example is that a feet entering the bedight because the characters legs are longer than that of the human actors legs. Motion capture requires motion that follows the laws of physics, othe rwise it cannot be presented.12 out of 30 people are uncertain about this statement, this may imply that they are not sure whether it is possible to make motion out of anything that do not follow the rules of physics, 16 out of 30 people on the other hand agreed that movements that do not follow the laws of physic cannot be presented maybe because they believe that there will be a lot of errors if this happen, and 5 out of 30 people disagreed thinking that motion capture can generate any kind of motion impossible or not. Motion capture requires live motion, meaning it can only work in real time, although 9 out of 30 people were uncertain whether this statement is true or not, this is probably because some people do not know how motion capture works, but a whopping 23 out of 30 people agreed that motion capture only works in real time.Motion capture system is very expensive and 23 out of 30 people agreed so, it requires hard work and is time consume for the actors and the technician s, although 21 out of 30 people were uncertain on whether motion capture is easy.Dogs, horses or any animal with four feet can be difficult to capture. 18 out of 30 people agreed that applying motion capture to 4 legged animals could be hard because animals don t actually perform all the time the way we want them to because animals, even tamed one are still considered wild and unpredictable, although 12 out of 30 people were uncertain and 3 out of 30 people disagreed thinking that animals obey every command as long as you treat them well and give them a doggie treat every time they do things correctly. Motion capture techniques are well cognise for preserving the distinctive signature of the real movement (Amaya, 1996, p.1) coming from the human actor. In spite of this, motion capture involves the use of special equipments this requires the entire motion session to be recapped once a motion session is different from the already captured one. What I basically did was I looked for sc holarly articles on the internet, gave out surveys, looked for books in the library that were related to my topic, and placed interesting or related texts on my note cards and paraphrasing them so that writing the actual research paper would be easy considering that you will just copy what is on the back of the note cards. A majority of the people who took part in my research paper were students from Computer Science in De La Salle University, and a minority came from Psychology Students from the same University. The results were reasonable and I would have say the same randomly if I did not research about the topic. The results mean that motion capture is applied in our everyday lives whether we know it or not. Compared to the 2nd research, the 1st research was all about the opinion of other people on how they know about motion capture. Though lofty in its ability to replicate movement, the motion capture process is uttermost from perfect. (Boulic, 1998, p.1)
Thursday, March 28, 2019
I must confess that I hypothecate her as pleasing a creature as ever so appe atomic number 18d in print Jane Austen on Elizabeth. To what extent do you believe Elizabeth white avens to be delightful? You should reach her words and actions throughout the novel.I must confess that I think her as delightful a creature as everappeared in print Jane Austen on Elizabeth. To what extent do youbelieve Elizabeth Bennet to be delightful? You should consider herwords and actions throughout the novel.Jane Austen mentions in a earn that Elizabeth Bennet is asdelightful a creature as ever appeared in print. This quotation showsthat Jane Austen clearly likes the eccentric of Elizabeth and shethinks that Elizabeth is better than any heroine in a work ofliterature. The definition of delightful is greatly pleasing orentertaining. Therefore Jane Austen creates delight in her contributors ofPride and injustice.Elizabeth Bennet could be considered delightful for many reasons. Sheis funny, cleve r, and witty so she brings delight to the reader of thenovel. Elizabeth delights in anything ridiculous which also makes hera delightful character.She had a lively, frisky disposition, which delighted in anythingridiculous.(Vol. 1, chapter 3, p. 8.6)She also enjoys teasing Mr Darcy and Mr Collins. Elizabeths playfulcharacter can be seen when Elizabeth delights in mocking Mr Collinsabout the ball.Elizabeths spirits were so high on the occasion, that though she didnot oft speak unnecessarily to Mr Collins, she could not help askinghim whether he think to accept Mr Bingleys invitation, and if hedid, whether he would think it proper to bring together in the eveningsamusements.(Vol. 1, chapter 17, p.72... ...e to her character because she hasflaws and of course no 1 is perfect. Elizabeth is delightful becauseshe can acknowledge her flaws and she is also willing to change. Theseare some(prenominal) attractive qualities. Throughout the whole novel, we can seethat Elizabeth is real a nd ordinary. She is not blindingly beautifuland she is not extremely intelligent. This makes us relate to her evenmore. Heroines which are too good to be true come across in somenovels as dull because they should not be perfect. Elizabeth howeveris a flawed heroine just like ordinary people. One could argue thatshe is not delightful because of her prejudice to Mr Darcy which waswrong, but at least she realised her misidentify and was willing to changeher attitude towards him. Elizabeth creates delight in the readers ofPride and Prejudice and so therefore she is a delightful character.
The fondest memories of my y awayh include totting peck with sticks and throwing people out of trees. I was probably only about 8 years old when I started masquerading in the woods as a Robin Hood fiber character. Along with me I had about 7 other outlaws. Daily we would go into the woods and change teammates on our different Klans. Somedays we even had up to 12 kids parading through the woods on missions to free friends and seek vengeance for unjust acts that had been commit in our territory. Literally jumping 30 feet in the telephone line from one tree to the next was no large task, it was done most automatically when a foe approached and was gaining fast on you. Especially when you concord a wound from a battle, the adrenaline will make you do crazed things. Without hesitation or second thought we commonly committed feats which would have caused our parents to banish us from the woods. Trees were used to cut down and address into weapons. There were throwing sticks, swor ds, staffs, and an entire array of undecipherable weapons that were used. Going into battle include tying sticks to your shins so sword blows wouldnt hurt and using sap to thicken the skin on your hands so when the sword went uncontrollably smashing into your hands it wouldnt hurt as bad. I proudly wore the title of poove of the mountain. When there was no snow we climbed a steep hill that went now down about 12 feet into a grass field. Uppercuts and hooks were non uncommon ways of getting a nemesis off of the mountain. I even had a special attack where I would squat, jump, slap the victim in the face, land, and sweep there legs out as I hit them in the knees and stepped on their feet. This would inevitably cause them to crash into the ground. It was almost every time someone was hit off the cliff that we had the wind knocked out of us. If a blow were too forceful then other people would hit you with sticks. At the end of the day we outlaws would be covered with shite and blo od with several abrasions. I loved those woods and think lovingly of them whenever I reminisce upon my early childhood. One of the Greatest adventures we had when the entire company of us was together as one Klan occurred when I was in third grade.