Thursday, October 31, 2019

Breast Cancer Research Paper Example | Topics and Well Written Essays - 500 words

Breast Cancer - Research Paper Example Morphologically breast cancer is divided into two basic types depending on the anatomic site affected by the tumor cells; Ductal and lobular carcinoma. As the name indicates, the ductal type originates form the ducts or lactiferous tubes of the breast while the lobular carcinoma originates from the stroma or lobules of the breast responsible for lactation. On the basis of penetration through the limiting basement membrane, the breast cancers are divided into two basic subtypes; Invasive and non-invasive. The non-invasive types are classified into two types which include ductal carcinoma in situ (DCIS) and lobular carcinoma in situ (LCIS) on the basis that tumor cells have not invaded the adjacent tissues (Chen 2010; McPherson et al 2000). The causes or risk factors of breast cancer can be divided into two major categories which are modifiable and non-modifiable. Non-modifiable risk factors are age, geographical variations, family history, menstrual history, associated familial syndromes and genetics. The increase in the age of a woman is also a risk factor for breast cancer. Women who fall between the age group of 40-50 are at the highest risk of getting this malignancy. Moreover, if family history shows positive cases especially in first degree relatives like mother, daughter or sister, then it also increases the chances to develop breast cancer. Breast cancer has been associated with genes which include BRCA1 and BRCA2 which have been linked to the causation of familial breast cancer. These are genes located on chromosome 17 which undergo autosomal dominant mutations and are responsible for 5% to 10% inherited cases of breast cancer. The sporadic breast cancer is considered to be caused by mutations in several tumo r suppressor and oncogenes like p53, c-myc, c-myb and bcl-2. Moreover, the over expression of HER2/neu also has a very strong relation to breast cancer. The age of menarche and menopause also plays an important role in the incidence of breast

Tuesday, October 29, 2019

Difference and Similarities between Warhol's Films and Art Essay

Difference and Similarities between Warhol's Films and Art - Essay Example The paper "Difference and Similarities between Warhol's Films and Art" discusses Andy Warhol's films and art. As told earlier, Andy’s films quite went against the rules of movie making the Classical Hollywood Cinema especially. He produced films that were characterized by boring long sequences that lacked a change in image or focus. His films did not have a clear path like usual films; he made use of sloppy camera work, and the sound was far from better. In addition, his films had superstars acting with exaggerated gestures and sense of clumsiness. This is contrary to his visual paintings that done distinctly by experimenting with different contexts and colors. Unlike his films where he could repetitively focus on one image and subject, his pop art dealt with subjects that ranged from the everyday mundane objects such as â€Å"Campbell’s Soup Cans† to celebrities such as â€Å"Marilyn Monroe.† It is also important to note that his artwork embraced the use of cartoons for his subjects. Warhol’s art was also characterized by creativity and mass-produced, unlike his films, which hardly got any creativity. One of his films, Sleep produced in 1963 provides a clear picture of his filmmaking characteristics. The film was comprised of one continuous shot of Warhol’s close friend John Giorno depicting his as sleeping for 8 hours. It is critical to note, however, that the shooting took only twenty minutes with the rest of the film being characterized by repetitions of the film’s opening sequence and silkscreen pictures.

Sunday, October 27, 2019

Benefits of Healthy Eating in Early Childhood

Benefits of Healthy Eating in Early Childhood Paul Dervey Introduction In this assignment I will be focusing on the benefits of leading a healthy lifestyle, diseases and prevention of diseases. I will discuss the chronic diseases that can be prevented and the ways that help to reduce the risks of developing these, and look at major food groups and how these can impact a healthy active lifestyle. I will explore activities for a healthy lifestyle and how they contribute to a reduced risk of obesity and illness. I will also define the meaning of wellbeing and how this can be achieved for children and their families. Leading a healthy lifestyle Leading a healthy lifestyle is paramount in everyone’s lifetime as there are many ways in which a child and their family can prevent diseases or a chronic illness, and mental health related problems. The British Heart Foundation have carried out research into living healthily and staying healthy, and discussed that ‘eating healthily can stop you gaining weight, which in return reduces the risk of illness’ (http://osclinks.com/59). Chronic illnesses concerning obesity are linked with poor diet and not much exercise. The major types of chronic illness are:- Coronary heart disease- This occurs when the blood supply is blocked by fatty deposits due to a high diet of saturated fats. Cancer- Eating a poor diet which could lead to obesity has several risks. The research that has been undertaken so far in the United Kingdom suggests that newly diagnosed cancers could have been halved if a person was to lead a healthy lifestyle. Stroke- This is where there is a restriction of oxygen to the brain. Eating healthily and undertaking plenty of exercise daily can reduce the risks of a stroke. Diabetes- This is a chronic health condition in the United Kingdom affecting around 2.8 million people. Diabetes can be controlled by the use of insulin, eating sensibly and exercise depending on the type. Complications and problems can occur if diabetes is not controlled properly, such as heart disease, kidney disease, high blood pressure, eye problems, and nerve pain and foot ulcers. High blood pressure- This could lead to a stroke or coronary heart disease, which could be due to lack of exercise or being overweight. The above chronic illnesses may be prevented by having a good healthy diet on a day to day basis and exercise. Being healthy would reduce the risk of being or becoming obese which would therefore prevent these diseases occurring. Cases in the past where children have been mistreated showed that children require a balanced nutrition diet. The Victoria Climbie case in February 2000 highlighted the importance of young people’s services working together to reduce the risks of ill care towards children. ‘This case highlighted the importance of multi-agency working and information sharing in order to protect children and prevent them from harm’. (www.safenetwork.org.uk). The Children Act 2004 was introduced and the green paper within Every Child Matters which identified five outcomes that are important to children and young people. These are to be healthy, stay safe, enjoy and achieve, make a positive contribution and achieve an economic well-being (www.everychildmatters.org.uk). These outcomes have meant that organisations are now working together and sharing information to protect children and young people. This case highlighted the importance of providing children with nutrition. Eating healthily Eating healthy has many benefits which include the prevention of chronic illnesses and mental wellbeing, which in turn could lead to behavioural problems. Children who sit around the table during family time with their families are less likely to become ‘choosy eaters’. Eating as a family also promotes family bonding time and encourages children to try different varieties of nutritious foods. Behavioural problems could stem from missing essential minerals and vitamins in a child’s diet. A healthy diet should include different nutritionally balanced meals. The main types of nutrition groups are:- Carbohydrates which provide a high energy level amongst essential B vitamins such as iron, fibre and calcium. These will be found in foods such as potatoes, bread, pasta, rice and starchy foods. Protein is essential in a child’s development as it supports body cells, repair and body growth. Proteins contain vitamins and acids which help to keep the bodies cholesterol levels low. Proteins are found in foods such as meat, eggs, fish, bread, milk, and a range of dairy products. Unsaturated fats can be beneficial for the body lowering its own cholesterol in the blood. Not all fats are harmful to the body, however saturated fats can increase the body’s cholesterol. Unsaturated fats can be found in olive oil, sunflower oil, tuna, salmon and nuts. Fruit and vegetables are recommended by Government guidelines for an individual to consume five portions of fruit and vegetables per day. However, new research has highlighted the need for seven pieces per day. Fruit and vegetables contain essential minerals and vitamins to help prevent diseases such as heart, stroke and cancers, while helping to maintain a balanced weight. Sugars are within food such as fruit and milk, but there is a high concern for other sugary foods such as fizzy drinks and sweets where sugar is added to these. All of the above foods are advised to be eaten in portion sizes, including several of the different major foods daily. Nutrients are present within foods such as fibre and potassium, which help to maintain a healthy body. It is important to get the correct balance of the above foods in order to get the maximum benefits of being healthy. Fruit and vegetables should be the biggest portion of food consumed, with protein and carbohydrates in the remaining part of the diet. Sugars and fatty foods should be limited within the diet. When planning meals, seasonal changes may be taken into consideration as individuals consume different foods according to the time of year. For example, salads in the summer and vegetables in the winter. Activities for young children Activities and exercise are essential for a child as they grow up into adolescence. Setting good habits and providing a good exercise pattern will keep the body from accumulating unwanted fats, which could lead to chronic illness and a high body mass index. ‘The Department of Health suggested that the number of 2-15 year olds taking part in the recommended amount of exercise is only 30%’ (OSC P10). This is concerning, however opportunities can be made available for children in the house that individuals would not normally think were classed as exercise such as housework and gardening. Activities do not necessarily have to include attending the gym or running a marathon, it can be as little as one hour a day as stated by professors in Glasgow. ‘In 2006, professors identified through a study of 545 nursery school children, that one hour of exercise a day was required for children to maintain a healthy body mass index, in addition to eating a healthy diet’ (OSC P15). Activities which can be carried out with young children can focus on physical and mental wellbeing such as walking or taking trips to the local park exploring the environments and growing independent with new surroundings. Children’s play centres give children a chance to meet other children and gain confidence playing with others. Creative activities such as cooking encourage parents and children to taste new healthy foods and explore the variation of colours and textures. This would promote a kinaesthetically approach of learning for the child. Other physical activities for young children could include children acting out words in books, using bodies to make shapes and letters. Nature walks and other outings to explore the environment could also be part of physical development. For babies, reaching and rolling are important to explore the world around them. Toddlers go from crawling, to standing, then walking. Pre-schoolers balance along obstacles, move to music and role pla y. Activities for young children can contribute to a healthy lifestyle as they can provide many benefits which include promoting healthy growth and development, and helping to achieve and maintain a healthy weight. Benefits could also include, improving balance, co-ordination and strength while improving posture. Activities would assist with the development of gross and fine motor skills and improve things such as concentration, confidence and self-esteem. Activities provide opportunities to develop social skills and make friends and establish connections between different parts of the brain (www.healthykids.nsw.gov.au). These benefits show that physical development is important for children, and adults need to support this by role-modelling and encouraging throughout childhood to promote a healthy lifestyle. Wellbeing Wellbeing is defined as ‘the state of being comfortable, healthy or happy, with security and safety. When looking at a child’s wellbeing there are many factors to focus on to give a healthy wellbeing for both the family and the child. The key aspects are like a stone in a bridge where there is a supportive structure which keeps everything upright. A loving environment would give a child and family the safe factor in life, and would bring a secure feeling to an individual. An example of this is where a child is comforted, and provided with love and reassurance. By ensuring routines are in place within the family, this would give everyone involved a sense of stability. A bedtime routine would show the child that there is a time to settle down after playing during the day, and consistency with times would allow the child to set healthy balances of time. A positive supportive attitude would create and improve self-esteem, which is essential for a child as they are growing up into society. An example of this could be when letting a child play and share toys with other children, reassuring the child to share when they are reluctant. Creating a positive atmosphere where a child and their family can thrive and always try to look forward in life is important. This could include taking more time to think about a situation and how the ch ild can adapt to this, while showing consistency. Wellbeing in a child is about the child developing to ensure the child feels valued, supported and confident in their choices. This will enable children to feel positive about themselves and have a positive outlook on life. Choice and opportunities would support children with independence by giving them the opportunity to take the lead role. Wellbeing can be achieved for children and families together through strong attachments. Conclusion From this assignment it can be seen that a healthy lifestyle is of importance to young children and families. There are many benefits that are highlighted in leading a healthy lifestyle, and I have discussed how problems can be caused by not leading a healthy lifestyle. Early intervention looking at diet and activities, benefit young children as they grow up to learn how important being healthy is, and adults play a supportive role within this. (1797 words) Bibliography Childcare Level 3, Open Study College, Unit 1- Healthy Living course notes. Gavigan, C. (2009) Healthy Child Healthy World. Plume books, New York. Framework- 5 key outcomes [Online] available from: http://www.every-child-matters.org.uk/Framework_5_key_outcomes [Accessed 29.10.14] Multi-agency working [Online] available from: http://www.safenetwork.org.uk/training_and_awareness/Pages/multi-agency-working [Accessed 4.11.14] Benefits of eating healthy [Online] available from: http://www.patient.co.uk/health/healthy-eating  [Accessed 9.11.14] Physical Development [Online] available from: http://www.healthykids.nsw.gov.au/teachers-childcare/physical-activity.aspx [Accessed 9.11.14]

Friday, October 25, 2019

should cookies be banned :: essays research papers

Over the years internet privacy has been major concern worldwide. Even with such advanced technology we still can’t perfect the intrusion technology. But first before we try to ban cookies we should realize what we tend to loose. All cookies are not intrusive but a navigation tool as well. Internet cookies are extremely valuable to consumers and website operators alike, despite concerns that they threaten web users’ personal privacy. Without cookies, the Internet would be slower, the electronic marketplace, a difficult place to navigate and the entire online experience frustrating. The Internet Alliance urges lawmakers not to regulate cookies but to work with industry to address the underlying issues: privacy and security. Together we must alert consumers on how to use technology and common sense to protect their own personal privacy online. First, it is important to understand what cookies are and how they benefit the web browser. A cookie is a small piece of information that is sent to your browser when you access a particular site. When a cookie arrives, your browser saves this information to your hard drive; when you return to that site, some of the stored information is sent back to the web server. But a cookie is not an executable program; it cannot scan your hard drive or be used to find out information you have not given the web site. Without cookies, a consumer in an online bookstore, for example, could not put items in a shopping basket. Each item would have to be selected and purchased separately. The common practice of refining queries through a search engine would not be possible because without a cookie, there would be no record of the previous query. Cookies also allow web servers to collect and add specific data about a consumer and their browsing habits. Some use that data to send marketing information to consumers. It is this practice that raises privacy concerns. The Internet Alliance believes that consumers should be able to set the level of privacy they want when surfing the Web. If they want to be anonymous, they should have that right. Only technology can make that possible. Only an educated consumer, armed with technology can establish real online privacy protection. So what should consumers do? First, Web servers can and do track who visits their site. They collect information. So browsing habits determine the cookie you receive, who has access to your information and what advertising you get.

Thursday, October 24, 2019

Organization or institution Essay

A policy can be defined as a guide to the actions or decisions of people in organization or institution. A policy states how members of an organization should act in specific situations which occur frequently and affect large numbers of people in a group. A policy has three components namely: it must have a process to achieve certain goals, it must have specific goals to realize and it must have a framework within which it functions. According to Dimock a scholar, policies are important in guiding the conduct of people who make decisions and take actions in organizations. However, the term policy is often confused with other related terms such as a rule, a plan, a decision and a procedure but in reality there is a marked difference between a policy and these other terms. According to the scholar known as James Anderson in his book titled â€Å"public policy analysis†, public policy is about why government do things they choose to do and the difference that it makes. Government does many things such as conflict resolution in society, organizing society to carry out conflicts with other societies. Governments also distribute a great variety of goods and services to the members of the society mainly in the form of taxes. Thus, public policies may regulate behavior, organize bureaucracies, distribute goods, collect revenue any other desirable activity. For this reason public policy is designed to alleviate personal discomfort or societal unease. This is due to the fact that people expect government to do many things for them and indeed there are no personal or societal problems for which some group will not demand a government solution. Public policy studies therefore deals with the description and explanations of causes and consequences of government activity. It therefore connotes a positive side of an action in the sense that it emphasizes an initiative by government to solve problems faced by people. The government has many sources of revenue which include: Taxes-The government can get its revenue from various sources of taxes in a country. Tax is a compulsory contribution by the government on its citizens to enable it to meet its expenses for a common cause. Tax enables the government to provide social and merit goods and services. These are the so called public goods and are consumed by all citizens irrespective of whether they pay tax or not e. g. provision of roads, bridges, social facilities etc. Also taxation is used as a controlling the flow of cash and capital in a country to ensure economic stability. It is used as a tool of economic policy e. g. imposition of high import duty in order to protect local industries granting of capital allowances and other tax incentives to encourage the inflow of direct foreign investment. Internal borrowing is another method whereby the public policy can get its funding. This is done through the sale of treasury bills and bonds. It might be restricted to a given percentage of gross domestic products. Although used, it has some effects like it pushes up the interest rates in the economy hence increasing the cost of capital and it may exercise inflationary pressure on the economy once the government repays the money. Aids and grants. This may be given by international monetary fund and World Bank and other bilateral donors. But it has constraints like strict terms and conditions which are imposed by donors which may be humiliating to the nation, it may not be sufficient to solve the budget deficit problems of the government. External borrowing usually from other countries or organizations such as IMF and World Bank. It has effects like humiliating terms and conditions and also the country will increase its already heavily burden of external debt. A BUDGET AS APUBLIC POLICY A budget is generally a list of all planned expenses and revenues. It is a plan for saving and spending. A budget is an important concept in microeconomics, which uses a budget line to illustrate the trade-offs between two or more goods. The budget should contain a narrative explaining how you decided on the amount of this reserve and a description of the expected financial results of business activities. The assets should be valued with each and every cost. All other expenses are like labor factory overhead all freshmen expenses are also included into business budgeting. A budget is considered as a proposal to be prepared by the administration and submitted to the legislature. Its aim could be to present in summary form the facts necessary to shape the policy of the government as well as provide financial support. The summaries of fact included in the budget could also serve as a key to the details of transactions and of estimates which could be submitted with the budget. The constitution inhibition that no money shall be drawn from the treasury but in consequence of appropriations made by the law makes the budget an instrument of legislative control over the administration. To implement policies, government requires money as well as institutional structure. The budgetary process provides a means of allocating the available resources among competing interests to which they could be applied. When they device a budget, decision makers function within a definite resource constraint and must base their decisions on the assumption that no more revenue will come in. Therefore they allot the available amount of money for the greatest social, economic and political benefit. Each year there must be a new budget and an annual circle has evolved for the appropriation and expenditure of available public moneys. The repetitive nature of the budget cycle is important, for those involved might behave differently if they did not know that they have to come back each year after year to get more money. For instance, the government of United States budget system provides the means for the president and congress to decide on how much money to use, what to use it on, and ways of raising the money they have decided to use. It is through the budget system, whereby they determine how the allocation of resources between the agencies of the federal government. In most cases there are consequences in the decisions made during budget process due to the fact that they affect the state as a whole, nation and local governments, and individuals in the country. Budget decisions in most cases have significance in most of the countries in the whole universe. After the congress and the president have enacted budget decisions into law, the budget system on the other hand ensures that these laws are carried out. The process of planning future business actions and expressing those plans in a formal manner is what is referred as budgeting. A budget is a formal statement of future plans since the economic or financial aspects of the government are primary matters of consideration. Every branch of the government is necessarily high complex and technical . A budget therefore supply the need for an effective means whereby those who are responsible for direction and control over technical process and who understands the technical needs of the service may formally present to the legislature and through the legislature to the people a well defined plan of work to be financed in order that the government may make a provisional for needs of the country. The ways in which budgets are made reflect the choices, policies and philosophies of governments. Public finance covers budgeting as well as taxes and revenue. The budget is made up of revenue and expenditure proposal which have great chances of impacting as a public policy tool. Taxation deals with policy issues including: regulating the activities of firms in certain sectors, affecting production in that it can be used to encourage or discourage production, stabilization of the economy through control of inflation and even the distribution of wealth e. g. exempting low income earners from paying tax. The budget allocations are made to government departments and ministries like agriculture, education, public health, trade, foreign affairs, defense, transport, etc and are formally made by relevant ministries. The exact character of engrossed revenues varies from case to case. Bureaucratic politics is naturally concerned not only with the direct allocation of budget items but also with a struggle to engross revenues and create monopolies or cartels. Well established government involvement in agriculture includes state corporations like on sugar. Government agencies may be assigned monopolistic rights for the exploitation of mineral resources, to produce and sell sugar or to sell seeds and fertilizers. Similarly, a public health may be established e. g. a dispensary to offer Medicare facilities at a subsidized rate and in return the government generates revenue. The result is that public enterprise actually pays its own way and even produces a profit which goes into the state budget. The national budget as a policy tool also focuses on education. Public education may be defined as schooling mandated for or offered to all children by the government whether national, regional or local provided by an institution of civil government and paid for in whole or in part by taxes. Public education is applied to basic education, primary and secondary schools. Moreover, post secondary education like middle-level colleges and advanced education e. g. universities-all these constitute public education since the government subsidizes or pays in full to sponsor students. Ideally, the budget is designed to meet most of the foreseen programs and projects. In spite of the significance of the budget in education, agriculture, revenue generation, spending etc, it is equally necessary to state that the government experiences various risks including; property loss, loss of income or increased costs, damage to real and personal property, liability etc. Different strategies are used to manage risks including: risk elimination, risk reduction, risk assumption, risk transfer and risk insurance. However, problems in budgetary process seem to be widespread. The list may not be exhaustive but these include: Uncontrollable expenditure; the most important uncontrollable expenditures are the large entitlement programs of social welfare spending such as social security, Medicare and unemployment benefits, back door spending; expenditure decisions that are not actually made through the formal appropriation process, reprogramming and transfers; i. e. the shifting of funds within a specific appropriation account. Reprogramming involves shifting obligation authority from one program element to another and supplemental appropriations; i. e. made outside the normal budget circle to cover shortfalls during the fiscal year. Supplemental appropriations occur during recession, the demand for unemployment assistance naturally increases and supplemental funding will be required. The budget is made up of revenue and expenditure proposal and hence such proposals have a greater chance on impacting on public policy. A budget as a policy tool acts as a source of motivation because budgets provides the standards against which actual performance is evaluated and the manner in which it is used can significantly affect the attitude of those who are to be evaluated. If the government is not careful a budgeting process may have negative impacts on the attitudes of the civil servants. A budget is considered as a proposal to be prepared by the administration and submitted to the legislature. A national budget thus prepared and presented would serve the purpose of a prospectus. The act of appropriation as the legal means of making funds available to the executive branch enables the executive or some officer directly responsible to the executive, to exercise administrative control over liabilities incurred and over expenditures made by the many officers and agents employed by the government in the conduct of its business. Every branch of the business of the government is necessarily highly complex and technical. An act of appropriation of public money should therefore be the result of the most careful consideration of both branches of the government. For the purpose of consideration on the relation of revenue and borrowing to welfare, a budget is necessary. The budget as a policy tool is used as a basis for evaluating performance among various government ministries. The control functions of the government require that departments /ministries draft an evaluation report on their performance. A budget greatly determines their performance as it allocates various amount of funds to each. Although past performance among various ministries is potentially superior for determining whether the actual results are acceptable or in need of collective actions. Budgeting promotes study, research and focus of the future: when the government plans with sufficient care and details to prepare a budget, the planning process involves thorough study and research. Not only should this results in the best conceivable plans but it should also instill in executive the habit of doing a reasonable amount of research before decisions are made. Allocation of taxpayer’s money by the budget is massive hence before deciding on what project the government should undertake some funds are set aside by the budget to carry out thorough research to come up with realistic and attainable goals. The budget can mostly be viewed from the economic consideration. The budget serves as a fiscal policy in terms of expenditure and revenue to stabilize the economy. Governments spend money on a wide variety of things from the military and services like education and healthcare as well as transfer payments such as welfare benefits. These expenditures can be funded through: taxation, borrowing money from the population, benefit from printing money, sale of fixed assets, consumption of fiscal reserves etc. Governments borrow money and may sometimes incur debts. Several circumstances may force governments into a debtor position including, the need to cover deficits resulting from annual expenditures, the need to finance a long-term project and a short-term cash management to provide disbursement of payments in a timely fashion. No document can rightly be called a budget that does not set up a complete plan of the proposed expenditures for a definite period and balance those expenditures with the estimated means of financing this show a complete picture of the government’s finances. The budget should be setup and summarized as to make this picture quite clear to the citizens and taxpayers. A budget should be adopted before the beginning of the fiscal period to which it relates so that necessary accounts can be setup. Effective control over the execution of the budget plan; the proper executive authority and supervision should be provided to put the plan into operation. Physical control should be established through accounts and otherwise ensure that the expenditure of the government are being made to the budget plan. Staff assistance must be considered depending upon the size of the government that can give attention exclusively to the collection of the budget information. There is need for government to have broad and accurate information which must be reliable and indicate clearly the scope of the work and the various activities of the government. For the purpose of considering the relations of revenue and borrowing to welfare, the budget should present for consideration of the legislature a definite financial program. The level of government borrowing is an important part of fiscal policy and management of aggregate demand in any economy. When the government is running a budget deficit, it means that in a given year, total government expenditure exceeds total tax revenue. As a result, the government has to borrow through the issue of debt such as Treasury Bills and long-term government Bonds. The issue of debt is done by the central bank and involves selling debt to the bond and bill markets. Each general fund spending agency’s financial overview presents and outlines revenues and expenditures for the current budget. The scheme describes the spending agency’s mission statement services provided, staffing summary, objectives, goals, current year budget highlights and performance measurement information. Each of the other funds classified as special revenue funds, enterprise funds, capital project funds, and internal service funds are detailed in the same format as the general fund. Describe restrictions that are (or could be) placed on those revenues. The government can give restrictions on its revenue in order to achieve its goals or objectives. For example the taxation of citizens must be compulsory so as to raise public revenue in order to meet public expenditure relating to maintenance of internal security and external defense of a country and also provision of basic social services at a subsidized cost e. g. education, water, recreational activities, health facilities etc. In most cases, accrual basis of accounting is used to in full so as to record expenses as paid not when they take place, diminishing the value of the government‘s capital assets. This is not accounted for as cash expenses, in the long-term, their value as an asset or liability is recognized. It can be recorded through measurement focus as a separate account, realized as revenue in one department, or revealed as an expense in another. For instance, the general funds and purchasing department would work in series in this kind of arrangement so as to manage the amount used up for procurement and adjust budgets for extra expenses, such as purchase of extended warranties and service plans. The restrictions placed from congress, grantors and private groups often ‘restrict’ these funds for specialized uses. The government may restrict that revenue coming from taxation for example will be used to run free education for university students or be used to carry out research. The general fund holds money in reserve to pay for utility expenses, or earmarks it with the donor’s wishes for example where the donor wants a certain project to be established by the lending. Capital assets are recorded as expense when they occur, not as cash income which is not the case with businesses. The nature of organizations divides funds into categories of resource restriction not functional operations. Evaluate how public policy decisions affect the receipt of revenues. For example where the government imposes high rate of tax for its employees or businessmen may make employees to start practicing tax evasion. This is due to the high amounts they will be required to pay as tax and it will minimize their profits which is their objective as they where venturing into business. Decisions suggested in the previous enacted budgets, and how programs are actually performing influence decisions concerning the future budget of a country. The decision-makers in a country must consider the effects of economic and technical assumptions on the budget estimates so as to avoid over/underestimation. , the rate of inflation, interest rates, the unemployment rate, economic growth and the number of people eligible for various benefit programs, among other things, affect government spending and receipts. For example the government can start some programs in the country so as to help the unemployed to at least to be busy somewhere making something small to sustain them hence affecting the government receipts and spending as it was not budgeted for. Small changes in these assumptions can affect budget estimates by a large amount of money. Through the process of adopting a budget resolution, it concurs on levels for total spending and receipts, the size of the deficit or surplus, and the debt limit. Stages of implementation of the decisions can use feedback to make changes when high cost programs to collect taxes are reactive to public reaction, overruns in cost, long term worth of the policy, manpower and material, employee activity ,time, and the use of consultants, and third party vendors with substantial interest and involvement in policy objectives. Usually implementation is the actual application of a policy and it involves activities such as disbursement of funds, the general mobilization of resources in order to actualize programs and projects. The debt issues as other sources, discounts as other income, while the debt service expenditures express issuance costs. Analyze the economic conditions that affect revenue projections Inflation and the rising cost of employee benefits. For example hyperinflation which is the most serious type of inflation also known as runaway or galloping inflation . it has been experienced in Germany, Austria, Hungary, China and other countries of South America. When this type is experienced, the currency in circulation becomes unacceptable and in the end new currency is issued. Inflation may be due to increase in demand of goods and services may result in arise in price level. Also when cost of production increases the prices goes up it may rise due to the higher wage levels, higher cost of raw material or more taxes on the production of commodities. These may affect the revenue projections by the government in place as it may under forecast or overcast the revenue projections. In some cases citizens may not comply with the rules and regulations of a country in that they could like to practice tax evasion. This is a criminal offence involving evasion of tax through fraudulent means e. g. the manipulation of financial statements and failure to make full disclosure of taxable income, or engagement in illegal activities e. g. parching, drug trafficking etc where income is generated without paying tax. This affects the revenue projections by the government because at the long run it will end up underestimating the revenue to be expected. Capital expenditures for replacement of equipment and emergence expenditures like floods which require an immediate attention. This usually affects the revenue projections because it was not budgeted for or projected for. This will end up diverting some amount meant for another purpose to be used in that emergence in order to save the situation. Or in other cases where a machine used in the intensive care unit is not functioning, it will require an immediate attention so as to purchase a new one in order to save the lives of the patients. Diverting from designed performance measures is crucial because annual cash flow statements and budgetary budget flows are necessary to maintain the business focused on annual expenses and changes to the same. Realistic interpretations of the best use of income generated through taxes, fees, surcharges and capital funds ties it into most effective and accessible to public use of the money that will benefit all the most. Develop a revenue policy that aligns with community values. A public policy must take into consideration the prevailing customs, traditions and conventions of people. Thus, the policy must not go against established ways of life of the people unless it is extremely desirable to frame one that bans a social evil. Also it must take into account the availability of resources especially financial resources that are critical for its implementation. Such resources may be derived either from national budget or other sources such as donors or loans from commercial banks. Most employees would like to contribute without any difficulty to the revenue of the country if their community interests are going to be catered for. The residents would like to have available facilities like a hospital near home or work, and that of suburbs wishing to enhance tax base, and enjoy the benefits of their contributions. Strategic plans and major projects often have the same type of written statement of record. Citizens in general, advocate for a return on investment. Public administrators and urban planners share the idea that government should support reinvestment in communities in order for them to prosper. For example if the country comes up with a policy to have a certain community to contribute more to the kitty of revenue so as to build an hospital . The community will contribute positively because it will help them in many ways like travelling a short distance to get the services and also employment. This will save many lives were it that they were emergencies and people were to travel long distances to get the services. If there is a plan to initiate a project like an industry in a certain community, the residents will be willing to contribute to that project as they will be assured of the benefits from it. Fines and penalties are also compulsory unreciprocated payments, but are distinct from taxes as they should be punitive in nature and imposed by a judicial body. This may be imposed on people who go against the morals or the norms of the community. Social Contributions are payments either from employees or employers in exchange for Social benefits in the future, or to insure against risk in the future. Voluntary Social Contributions are excluded from measures of the tax burden e. g. Payments to pension schemes. Conclusion In general, public policy undergoes several stages from problem identification, agenda seytting, policy formulation, policy legitimation, policy implementation and monitoring and evaluation. In the study of public policy there are theories and approaches to its study. They include rationalist/comprehensive approach which emphasizes the idea of maximum social gain from the policy. For a policy to be adopted its benefits must exceed its benefits. If the forecaster overestimates revenues in any one country, the consequences are serious: plans must be cut so as to meet the revenue which is received, implying that services will be reduced, or citizens will be taxed more in which case political and administrative costs are acquired. if the forecaster underestimates revenue, however, no such consequences must be confronted because the programs will be run within the budget limit. The costs which may be incurred from underestimating revenues are significantly less than the costs which may be incurred from overestimating revenues. Implementing policy may end up with results which were unexpected; it may come from a policy whose reach goes beyond the problem it was initially meant to address. REFERENCES Dirk Jan Kraan. Budgetary Decisions, A Public Choice Approach (1996), Dye Thomas, Understanding Public Policy, (1984) Henry Nicholas, Public Administration and Public Affairs, (1995) James E. Anderson, Public Policymaking: An Introduction. (2006). McLennan B. Comparative Public Policy (1980) Praeger, Public Sector Management, (1990) Sabatier, P. , and Mazmanian, D. Implementation and Public Policy (1989)

Wednesday, October 23, 2019

Code of Ethics Steve Madden

Code of Ethics All employees, officers and directors of Steven Madden, Ltd. are responsible for conducting themselves in compliance with this Code of Business Conduct and Ethics other policies of the Company and applicable laws, rules and regulations. The Company adopted the Code in order to assist the Company and its employees, officers and directors with the Company’s goals of conducting its business and affairs in accordance with applicable laws, rules and regulations and maintaining the highest standards of ethical conduct, fair dealing and honesty.The Company also expects that any consultants or other service providers it retains will adhere to the Code. In making employment and personnel decisions, the Company employment decisions must be based only on an employee’s or applicant’s qualifications, demonstrated skills and achievements without regard to race, color, sex, religion, national origin, age, disability, veteran status, citizenship, sexual orientatio n, gender identity or marital status. In carrying out the Company’s business, employees, officers and directors may learn confidential or proprietary information about the Company or third parties.Employees, officers and directors must maintain the confidentiality of all information entrusted to them, except when disclosure is authorized or legally mandated. Confidential or proprietary information includes, for example, any nonpublic information concerning the Company, including its business, properties, financial performance, results or prospects, and any nonpublic information provided by a third party with the expectation or contractual agreement that the information will be kept confidential and used solely for the business purpose for which it was conveyed.Employees, officers and directors are required to secure from unauthorized access and public view documents under their control that contain confidential or proprietary information. When such information is discarded, a ppropriate steps must be taken to ensure proper and complete destruction. In addition, employees, officers and directors are prohibited from taking confidential or proprietary information with them upon termination of employment with the Company or from using or disclosing such information for any purpose lsewhere, including with a different employer or company. Any confidential or proprietary information must be promptly returned to the Company upon termination of employment or affiliation with the Company. Key points are to conduct business within the laws, rules and guidelines as set forth by the company. This includes business handling, employees and proprietary information. All information should be kept confidential and not to be sold or disseminated. And do not take information when you leave the company or are terminated.