Working hard is a modern trend in order to stick to the competition around in this world. The globalisation has changed the work culture to be oriented towards hard work. This has been happening since the Protestants’ time. However, in some philosophies laziness is a virtue and this aspect is referred as constructive laziness. For instance, according to the Greeks, leisure time would incite the growth in morality, wisdom and prudence. However the Greeks also recognized the necessity of work in order to meet the material needs. Present day competition required hard work and energetic people to absorb in the industrial and capitlalist set up of the world. Therefore the world has no place for slackers to survive in the long run.

This term ‘slacker’ came to use from the First World War and Second World War. It described the military men who were avoiding the draft. Lack of motivation, often indicated by a state of unemployment or some minor temporary employment in the service sector. A slacker usualy lacks in enthusiasm and is stagnant int erms of his activities. The 90s found this term to be well suited to the tendencies of young generation and the term ‘slacker generation’.

Richard Linklater adopted this word as the title of his movie ‘Slacker’. The film was nominated for the Grand Jury Prize. The film is basically a plotless one and decribes one day in the lives of around twenty bohemians who were misfits in Austin. The film does not really stay with one event or one character and rather moves around all the characters. However the essence of the show lies in the true reflection of the meaning of this word in reality. The word is more common in military usage to refer to those soldiers who tend to lag behind or show their laziness in some way or the other. Some fictional slackers include Ferris Bueller in ‘Ferris Bueller’s Day off’, John Bender in ‘The Bender’s Club’ and Dewey Finn in the ‘School of Rock’.

The ‘term’ slacker is commonly used to describe a person who tries to avoid his responsibility or duty. Slackers perhaps do not conceive a tomorrow or even if they do they do not plan to do any work. Such people are often found to put away the duties till the last moment arrives and do not realize the importance of duties. He does the least that is required and is often characterized by laziness. Slacker not only means lazy but also indicate a habitual avoidance of work, duties or task.The british people takes this word, ‘slacker’ to indicate idlers. It may be said that it was the Britishers who came upw ith the usage of this word to the meaining. The books like “The Idler’s Companion (1997),” edited by Tom Hodgkinson and “The Importance of Being Idle (2000),” by Stephen Robins centers the title itself around an idler or a slacker. We may not judge a slacker by his makrs or results. It might happen that a boys core high grades with minimum hard work as heis intelligence. However, it is intelligence that helps him work less but we know that in today’s fast world one needs to prove himself through hard work specially in the private sector where the time spect in the workplace gains priority over the quality fo work performed. Thus the negative role of a slacker gains in prominence.

Slacker is a short and simple word  with an yet crucial meaning. The word is commonly used to call out to a friend who is lazy and sits back at home. The brevity of the word makes it popular among the young people. However, this word is often applicable to the young folk itself. In a nutshell it means ‘one who slacks’. The word, when referred to someone, is definitely insulting as in today’s world there is no virtue in idleness. However, usually slacker indicates the lack in some or the other activities. The term hardly takes into account the unobserved actions of the mind and brain which do a great job in thinking and conceptualizing. A person might be idle and yet doing a lot of thinking.

References:

“Slacker”, http://www.answers.com/topic/slacker

“Slacker”, http://www.urbandictionary.com/define.php?term=slacker

Give a brief account of the technique and applications of isoelectric focusing (IEF) in human genetics. Include a discussion as to its accuracy.

Isoelectric focusing separates proteins based on a calculation of their electrical charge differences. A molecule’s charge’s change enables the type of zone electrophoresis to take advantage of this aspect. A molecule’s charge changes as a result of differences in the PH and the surroundings of it. A protein in the PH region below the Isoelectric point will be psoitively charged and migrate towards the cathode but continue to lessen its protein substance throughout this process. This is because the protein will have to reach its PH region that is compatible wih its isoelectric point. The idea is thus that a property of proteins can be used as they are determined by the PH of their local environments which has been a notion of interest in human genetics. The fact that proteins carry a combination of positive, negative and zero net chage, depending on the direct aspects of the PH of their environment ,has also served to increase the interest of researchers to the possibilites available in furthering the theory of isoelectric point in human genetic development. [1]

Human genetics studies and contributes to the process of PI through a modification of the isoelectric point of molecules within an enzyme which enables the cell to transfer the molecules of the enzyme between various sides of its own cell interior thereby regulating and impacting the biochemical procedures of the body. Being able to control the procedure through genetic enhancements makes it possible for researchers to interefere directly in the biochemical functioning  of an individual. [2]

Isoelectric focusing has correctly enabled the processment and discovery of a new and stronger type of cell, the eukaryotic cells whose magnitude in comparison with other cells is much stronger and enhanced enabling thereby a more focused control of the biochemical process of the body. The findings seem to point out towards the effectiveness of PI in genetical research and enhancements but more needs however to be said about the accuracy of PI methods conducted by researchers.

How accurate can the process of determining the isoelectric points of some proteins and a peptide by capillary isoelectric focusing is thus the proper question to ask after the aforementioned about its definition and benefits. The evaluation of the accuracy of isoelectric points through capillary isoelectric focusing is enabled through the observation of the PI values of nine proteins and a peptide. In this way and through having priorly determined the PI values with the usage of markers, the accuracy of isoelectric focusing is brought more to realization. The PI values have to be consistent and this is also examined in the determination of this.[3]

2) Discuss the genetic basis, diagnosis, prognosis and treatment of phenylketonuria.

Phenylketonuria (PKU) is an an autosomal recessive genetic disorder that is mainly inherited and manages to increase the levels of a subsance with the name of phenylalanine  which exists in the blood. Phenylalanine  itself is a combination of blocks of proteins and can be found in certain artificial sweeteners. Phenylketonuria leads thus to the accumulation of this substance which can result in negative impacts on the body’s functioning. Among the direct and most frequent dramatic impacts of PKU on the body are intellectual disabilities and other threatening and harmful health problems that could change the way the system of a person functions.[4] It is therefore very crucial to have the disorder properly diagnosed and treated.

The disagnosis of PKU is based on the observation of certain signs and patterns in the manner the body functions and responds to specific forms of stimulation and tests. PKU itself varies from between the severe form and the milder type of the disorder and each has its own specific symptoms. The most severe form of PKU is known as classic PKU and is complicated to observe in infants since it generally appears only when they are already a few months old. The improper treatment of the disorder in these children, as a result of inappropriate or wrong disagnosis , can lead to permanent intellectual disability transforming what could have been a healthy child into a permanently handicapped individual. Older people who do not receive the appropriate treatment sustain higher and unhealthy levels of phenylalanine which is thus a very dangerous substance if found in unsuitable amounts in the body. [5]

PKU can be diagnosed in children through the observation of the skin and hair color that usually tends to be much lighter among those impacted. This is especially evident through a genetic comparison with other family members. PKU impacted individuals, especially children, tend to also have skin disorders  such as eczema. Generally, the children with the less severe form of PKU can also be diagnosed through observation of weight, that is usually lighter with infants or kids impacted, and an analysis of growth that tends to be slower in comparison with other family members. Heart problems and abnormally small head sizes, a case referred to as microcephaly, as well as disorders in behavior and the development of emotional problems, are all symptoms that help in the identification of PKU, whether severe or mild. and aid thus in the treatment of this specific disorder.[6]

The less severe form has a decreased chance of causing brain damage. Those impacted do sometimes not require, in contrast to individuals with the classic and more advanced form of PKU, to remain on a low-phenylalanine diet. The diet is one of the forms of treatment of the disorder and attempts, evidently and reasonably enough, to reduce the substance that is causing the blocks of protein accumulation in the blood.

The genetic basis of PKU is related to the PAH gene that enables the making of an enzyme called phenylalanine hydroxylase which in its turn converts the amino acid phenylalanine and transfers it to other parts of the body. Gene mutations that lead to reduction in the phenylalanine hydroxylase cause phenylalanine to be processed ineffectively and since the brain cells are generally programmed to detect the levels of phenylalanine very sensitively and awarely, brain damage risk increases. It is in this way that the genetic basis of PKU manages to bring about harmful and permanent disorders in the brains of those unfortunate enough to suffer from the disease.[7] The question that remains however to be answered is how is PKU genetically inherited and what can be done about it?

PKU is inherited in an autosomal recessive manner which simply means that both copies of the gene in the body cells have mutations. Though the parents and family members of the person impacted might have the same mutated gene they do not have the condition as they simply do not have both of the copies of the gene in their cells mutated.

Treatments include the aforementioned diet to reduce the phenylalanine levels. This is done by an exprienced team of professionals at a medical center. Infants who are thought to have phenylketonuria are first evaluated by a profssional experienced in the procedure of assessing this specific disorder. Dietary therapy is generally the most widely used method to deal with this illness but has to be carried out with considerat thought to both the psychological and physiological impacts it could have on the individual which is exactly why professional help and assisatnce is required throughout.[8]

3) Discuss the genetic basis, diagnosis, prognosis and treatment of galactosemia.

Galactosemia is a certain type of disorder that is a fairly uncommon form of a genetic metabolic disorder which impacts an individual’s capacity to metabolize the sugar galactose within his body in the most normal and proper way for its effective functioning. The disorder is detected through the observation of the autosomal recessive mode of inheritance which simply means the enzyme responsible for the incorrect galactose regulation is detected especially through the analysis and spotting of galactose degradation.[9]

Galactose deficiency can lead to nagative impacts on the metablism. Though very rare it still has managed to attract the attention of professionals and researchers who have since then identified several methods and tests through which to diagnose the disease. Thereby, though rare infants are currently routinly screened in the United States for the possibility of having the disorder that is only found in one out of 60.000 infants. [10]

The symptoms of the disorder help in identifying it. Tiredness, vomiting, diarrhea and jaundice are all common symtpoms of galactosemia. The test that has also been developed to disagnose it, a blood test from a very specific part of the body, the heel of the infant, is another disagnosis method. Urine tests which analyze the types of enzymes found are also common. Generally doctors try to look at the presence of certain enzymes which transfer and  change galactose sugar in milk into energy needed for growth and living. [11]

Galactosemia is a serious condition which makes the fact that it is rare a very fortunate one. A person suffering from this disease cannot consume galactose without harming himself even permanently. Proper disagnosis is thus important in preventing this from happening which is why the routine baby screening for the disorder in the United States, is a healthy and well-thought of procedure.

The genetic basis of galactosemia is in the galactose-1-phosphate uridylyltransferase or simply put the GALT gene which causes inability to produce effectively working enzymes needed for the further metablisation of galactose. This leads to high and toxifying levels of galactose that can have life threatening consequences. Infants are especially vulnerable to galactosemia and die at the stunning rate of 75% if not properly handled through the most common treatment method that involves the elimination of lactose and galactose from the diet. The side effects of galactosemia such as speech disorders and problems or learning difficulties can also be treated more directly. Infants who have been diagnosed with the condition are not breast fed as that contains lactose but are treated and fed with soy-based milk. [12]

5) Give an account of the technique and purpose of chorionic villus sampling. How safe is this procedure and what are the risks involved in this procedure?

Chorionic villus sampling (CVS) is a prenatal test used to diagnose the presence of any genetic disorders in the fetus. This is done through the observation of chromosomal or genetic abnormalities in the fetus. The technique, purpose and risks of it require further analysis as it has become a test of growing importance and popularity among pregnant women. [13]

The purpose of Chorionic villus sampling has already been clarified. The test could shed light on the presence of any disorders in the unborn child. CVS is conducted around 10 to 13 weeks after the last period of the woman which hence means efficiency and punctuality are very important for accurate results. Women who carry a certain mutated gene or have a higher risk of passing a certain genetic disorder through to their child find the test very beneficial. Thereby, mothers who are over the thirty-five years old, have shown strange first trimester screen results or other weird ultra sound evidence, are also known to conduct the test whose purpose would serve to eliminate doubt and enable proper and very early assessment of the disorder in the infant which also simply means that the chance of effective treatment becomes higher.[14]

CVS is performed through the cervix or through the abdomen. The professional conducting the CVS will use an ultrasound first to determine the most suitable approach: the cervix or the abdomen. The technique through which the first type of test is performd is done by inserting a thin plastic tube through the vagina and cervix in order to have access to the placenta. The ultrasound images are again employed to help the professional guide the tube in the proper direction. The placenta is important as it is analyzed later on. The tube extracts a small portion of the chorionic villus tissue. The transabdominal test is done with the usage of a needle that is also inserted through the abdomen and uterus and again into the placenta. The ultrasound images are also employed in this technique which is again similar to the first because of its extraction of another portion of tissue. The amounts of extracted substance with the usage of the two methods, are then analyzed. The DNA, enzymes and chromosomes are after that studied in the samples collected. Abnormalities are generally accurately observed which makes CVS a very reliable test. The results of the test will nevertheless take around a week or two to get to the patient as the findings have to be fully accurate and require thus very meticulous and time-cnsuming analysis. [15]

The risks of CVS can include bleeding, infection, miscarriage (which happens at a rate of 1 in a 100 to 200 cases) and rupture of membranes. The risks become more serious when excessive bleeding is observed in addition to excessive vaginal discharge and fever. CVS could also impact the fetus through causing limb problems. Thereby, the mother can also be RH incompatible and it is for this reason adviced that mothers with a negative blood  type should receive RhoGAM to prevent the problem from occuring.(Medical Plus) Last, there is also the risk of amniotic fluid leakage which can develop a condition of low amniotic levels causing the medical problem known as oligohydramnios. If this is not treated and the leakage continues the fetus can be born with undeveloped lungs known as hypoplastic lungs.[16]

6) Sufferers of the Fragile X Syndrome may have symptoms that range from mild to acute. Account for the possible genetic/biological basis of this.

The Fragile X Syndrome or the Martin-Bell Syndrome is more than just one disorder. It is a family of genetic conditions that can change the life of one individual or certain families as a whole. This happens in different ways.  The genetic basis of the Fragile X Syndrome is related to a gene called the FMRI gene. [17]

The Fragile X Syndrome is an inhertied condition that leads to mental impairment. It is actually one of the most common reasons cited for mental disorders that can include disabilities in learning as well as more severe cognitive or intellectual disabilities which is at many times also classified as mental retardation or a mental handicap. The Fragile X Syndrome or FXS is also the most commonly known cause of autism or behaviors considered to be autistic. [18]

Generally there are two types of FXS: the severe and less severe form. The genetic or biological basis of this is complicated but is generally explained in gender terms. FXS is also identified as a sex-linked abnormality since it differs in severity and form between the male and female. Males with FXS suffer from the disorder but in a manner that can be either mild or severe and includes at many times some form of an intellectual handicap. Females on the other hand are perceived to be more impacted in a milder way than males.[19]

The genetic basis of the difference in either severity or mildness of the disorder between males and females is based on the gene itself that causes the impairment. FXS is caused by a mutation in the FMR-1 (Fragile X Mental Retardation) gene which is based on the X chromosome that happens to be one of the two chromosomes which determines the sex of an individual. Males have an X and a Y chromosome, while females have two X chromosomes. The mutation of the gene in the X chromosome leads to a development of a new pattern which makes it different from a parent X chromosome gene. Males are more vulnerable to the severe form of the FXS disorder because they simply have only one X chromosome copy. Since women have two a certain balance can be reached between the mutated and the normal gene. This is the genetic explanation for the increased chances among males to develop the severe form of the FXS disorder in comparison with women. [20]

7) Explain the significance of CGG trinucleotides to the Fragile X syndrome. a) Evaluate the importance of biochemical assays in pre-natal diagnosis. b) b)Blood samples (from patients of all ages) can indicate high levels of creatine kinase (ie. above the normal range). What other factors might you take into account to aid your interpretation of these levels?

Trinucleotide repeat disorders are a type of genetic disorders that are caused by the repeats of trinucleotide in certain genes.[21] Trinucleotide or DNA-triplets cause genetic disorders and physical impairments. The Fragile X Syndrome is an example of this condition because of fact that it is caused by the CGG repeats which can range between the 230 to the 4000 in comparison with that of a normal person, a five to a 54. The expanded CGG repeat can bring about the FXS condition in males and females resulting in mental handicap, learning disabilities and distinct facial differences. In short, the FXA is caused by the mutation of the FMR1 gene which can be found on the X-chromosome. The relationship of the CGG trinucleotides to the Fragile X syndrome is through the Codon which is thus the CGG. [22]

The Fragile X syndrome is thus related to the number of trinucleotide CGG repeats at the level of the FMRI gene which is located on the X chromosome. Prenatal testing, and specifically the biochemical assays enables the proper diagnosis of the disorder. The baby is tested before its birth for fragile X mutation which is why the procedure is referred to as pre-natal.  The biochemical assays process is performed on the unborn baby using one of two methods: either chorionic villus sampling (CVS), performed at approximately 10 weeks of pregnancy: or amniocentesis, which is done at around 16 to 20 weeks within the pregnancy. (Finucane) The fetus’ surrounding environment is closely observed through advanced technology. The importance of this process is simply in enabling early detection of the development of the disorder in the fetus since there is always a fifty percent chance that the mutated chromosome of the mother will pass the disorder to the child. Considering the seriousness of the impairments the FXS can cause, it is hence significant to detect it and treat it before it becoming a source of handicap for the unborn child. [23]

Creatine kinase is also known as creatine phosphokinase (CPK) or phospho-creatine kinase and is an enzyme tthat is simply made out of several tissues and cell types. Creatine’s function is supporting the muscle system of the body and is hence produced naturally and stored in skeletal muscle. Creatine is also responsible for regulating anaerobic metabolism and is generally assessed in cases of impairment or muscular damage. The amount of creatine kinase is evaluated through blood tests who measure the amount of it. Abnormal high level of the substance couold indicate kidney failure or a neuromuscular disorder.[24]

If the process of muscle generation ever occurs in the body then the amount of CK rises in the blood leading blood tests to be the most effective method through which to assess the problem. However other factors could also impact the patient’s condition and ought to be taken into consideration.

Age, diet, stress, altitude, dehydration, drug, therapy, smoking, gender and pregnancy are all factors that could determine the levels of CK found in the blood after a test. Those conditions are known to cause changes in the system. For instance, pregnancy results in certain physiologic changes in the systems of the body which means that the tests can be influenced by the body fluids increase resulting from the condition of pregnancy. Those body fluids can simply alter red blood cells leading to lower red blood counts on the test results. This is just one example. Gender on the other hand plays a role in the way the blood components are concentrated and can impact the levels of CK read on a certain blood test result. Last, stress is another strong example to provide in this perspective. It has been shown that it is capable of decreasing serum iron and increasing adrenal hormone values in the blood. All those conditions, and several others, could play a role in the way the blood test results are read when the CK levels are analyzed. [25]

What are Barr bodies? Why are they formed? a) Explain the term aneuploidy b) Outline the theoretical and practical procedures of karyotyping, explaining the purpose of the reagents/procedures used. c) For one named aneuploid condition, state the prognosis and treatment of the disorder. Include the role of a genetic counsellor. d) Critically evaluate how effectively the above named condition (in 8.c) can be detected/treated.

A Barr body is an inactive X-chromosome that is generally a feature of female cells and is characterized by the inactivation of one X-chromosome in the cell through a tightly-wound form: the barr body. The barr body is formed as a result of the presence of two X chromosomes in the female of which one is inactive and becomes with time condensed and crumpled leading to the formation of a tighly-wound structure. [26] Though inactivated, the barr body is replicated before the cell division, a process through which a cell parent is divided into daughter cells, and passes in this way on to all the cells of the original embryonic cell with the inactive X-chromosome. The barr body is also recognized by the dark and staining blob it features in the interphase nuclues and is a genetic feature which has been discovered by Murray Barr, after which it is clearly named.[27]

Men are also capable of having a barr body and have an inactive Z chromosome instead of an X chromosome as is the case with females. The process through which those chromosomes become inactive is referred to as lyonization which is simply a hypothesis that revolves around the notion that cells with many X chromosomes are all, except for one, inactivated, a process that happens randomly in most mammalian creatures. This mammalian X-chromosome inactivation is started centrally in the cell through the X inactivation centre or Cix which is found near the centromere.[28] This center is made up of twelve genes and seems to play an essential role in determining that X-chromosome inactivation only happens when two are prsent in a cell.

Aneuploidy is defined as a chromosome abnormality which means therefore that it is a cause of several typs of genetic disorders noticeable at birth on a physical or mental level. An  extra or missing chromosome is what is termed a chromosome abnormality and is also noticeable in cancer cells. [29]Aneuploidy occurs during the process of cell division when the cells do not separate properly leading thus to the misproportionate ditribution of chromosomes across the cells. Aneuploidy  differs logically enough in each specie considering the fact that the distribution of chromosomes is also different across each type of creature. Yet, what all have in common is the fact that Aneuploidy  is a genetic abnormality that is a cause of many disorders. [30]

Considering the human body, it is known that each cell contains 23 pairs of chromosomes which thus means that there is a total of 46. Each pair contains a chromosome inherited from the father and one from the mother. The first 22 of chromsomes are arranged in a karyotype  while the 23rd are the sex chromosomes.

A karyotype is a procedure during which the 22 first pairs of chromosomes in a cell are arranged from the largest to the smallest. A karyotype is thus comparable to a photograph of a cell and the theoretical and practical procedure through which this is achieved depends on certain factors.

A karyotype is usually conducted with blood cells, fetal skin cells, either extracted from the amniotic fluid or the placenta, and sometimes even bone marrow cells. Not all types of cells are thus suitable for the karotype procedure. The purpose of karotyping is providing information about certain medical conditions such as the down syndrome that can be observed through the presence of an extra chromosome number 21. The analysis of the “photograph” and the presence of any defects in the pattern sheds light on the patient’s condition and helps doctors diagnose certain medical conditions. The practical procedure through which this is done is however more complex and requires therefore up to one week.

The sample is of course first collected from the patient and is then transported to a laboratory where the cells are separated in order for the scientists to be able to analyze the chromosomes. In blood, the white cells are actively engaged in dividing cells. The non-dividing cells are separated from the diviiding cells and are then grown in special facilities to enable the researchers to have access to the proper and right amount of cells to be analyzed. This process could take a few days. Chromosomes are then condensed which is done through a specific stage referred to as the metaphase. Cells have to be again treated with chemicals to enable them to become compact. Aftr this, the chromosomes are pushed out of their white blood cells. This is again brought into effect through the treatment of the white blood cells with a special chemical solution that causes them to open up.The chromosomes are then strained and analyzd which is brought into effect through counting the chromosomes, sorting them and finally looking at the final stucture. The karotype test is thus very time consuming yet what remains obvious through the depiction of the theoretical process so far is the complexity of the practical one due to all the meticulousness and patience it takes to treat the cells with several substances over a specific and calculated period of time to enable the results to be as accurate as possible.[31]

Each part of the proocedure developed in the aforementioned, serves a specific purpose. The separation of the cells is important as the whole karotyping is dependent on the inclusion  of actively dividing cells. Growing cells is significant as it allows the scientists to have enough access to actively dividing cells during the complete test period. The synchronization of the cells is important since, as mentioned , cells can only be seen if they are compact and can only be oberved more closely of they are released from their white blood cells. The staining of the cells is logical since chromosomes are naturally colorless and to be able to distinguish one from the other a special Giemsa dye has to be applied which leads to the final stage of the procedure: analysis. The final step is of course important as it simply is the final sum up through which the findings can be reached.

As mentioned before, the aneuploid condition is characterized by chromosome mutations where the number of chromosomes is noticeably abnormal within a cell. The prognosis of this genetical disorder is mainly connected to the Down Syndrome which is caused by an extra copy of chromosome 21 that is also known as trisomy 21 and leads to mental retardation and several other problems and impairments noticeable at birth. Those could also include heart problems. Thereby, the aneuploid condition is predicted to increase the chances of the Turner syndrome which is the direct result of the absence of one of the sex chromosomes. Impacted individuals suffer from heart problems and kidney problems. In addition to this, scientists who observe , through the procedure of karyotyping, an extra copy of chromosome 18, know the fetus to have a high risk of being born with severe forms of mental retardation combined with a high chance of death durin their first few months. The same is also concluded in regard to the presence of a double copy of chromosome 13. As for the observation of chromosomes 8, 9, 15, 16, 17, and 22, a high risk of miscarriage is generally more present. Through detecting these aspects and facts about chromosomes dictors can generally make a fairly accurate prognosis enabling them to treat the paient and the unborn child more effectively.[32]

Treatment of the aneuploidy condition varies from the severe decisions that involve termination of pregnancy, in case a serious and crippling birth defect is detected, to other treatments which could alo include a genetic counsellor. In the case of cancer patients, ,where aneuploidy plays also a determining role as has been examined before, in the illness’ development through impacting the cell physiology and manner of prolifration, treatment of pathways that aneuploid cells require, through the enhancement of compounds, could prove to be a very effective method through which to deal with several types of cancers. [33]

Genetic counselling is also included in treatment programs of aneuploidy. Many couples are referred to genetic counselling after the detection of abnormalities in the fetus’ development or because of a general family history of genetical problems. A genetic counsellor’s work involves reading the case, the couple’s family background and medical history, and evaluating through this whether or not more tests should be conducted which would from there determine the decision of the counsellor to either advise for more tests, provide the rest of the family, if it is a case of an in-at risk family, with a summary and proceed also to decide about the proper treatment and decision to be taken . Those could include medication,  psychological therapy to emotionally prepare the parents to deal with the either mentally or physically impacted child, termination of pregnancy in case the birth defect is predicted to be too severe, and after-birth treatment of the child itself. The choice and course of counselling depends all on the severity of the case based on the results from the tests. [34]

9) Evaluate the effectiveness of gene therapy in the treatment of cystic fibrosis. Include a comparison with traditional methods of easing/alleviating the symptoms of this condition.

Cystic fibrosis is a common inherited disease that is characterized by thick mucus accumulation in the lungs which could impact the whole body. The impacts range between progressive disabilities or even death. Cystic fibrosis is treated through several methods that include the traditional cures as well as the more recent approach of gene therapy. The effectiveness of the latter remains to be estimated through an assessment of its success especially in regard to the other treatments. [35]

Gene thrapy is said to have the potential to cure aptients with cystic fibrosis and is conducted through the insertion of genes into the patient’s cells and tissues. The mutated and defected gene is replaced by a healthy oneCystic fibrosis is an abnormal conditon caused by the gene CFTR . Scientists have been inserting the gene with a lipid and providing the patients with it in the form of an aerson to the lungs and to the nose. The treatment’s effectiveness has been assessed several time through for instance the administration of placebos to the patients. This was for example done in a research conducted in London. The results of this study concluded that the provision of the gene to the lungs resulted in a 25% “restoration of normal chloride transport in the patients who received the CFTR gene treatment but not in the placebo-treated patients.” This led to the final conclusion that gene treatment in this disorder’s case does indeed help in treating it with significant results which led the panel of researchers to sum up their rport with the following words:” Gene therapy for cystic fibrosis continues to make steady progress towards becoming a realistic therapeutic option for the disease,” [36]

Though gene therapy for cystic fibrosis appars  be generally effective and promising in dealing with the disease it is essential to reflect on the other treatment methods of the disease and their role in lessening the negatives for the patients. These can include drug therapy, which is still under continous development. Treatments in general aim at handling chest infections to prevent further damage to the lungs in addition to improving nutrition and incrasing th patient’s healthy diet through adding supplements containing enzymes in order to help with digestion.

Chest therapy comprises drainage of the mucus from the lung while the back is vibrated to eliminate the mucus from the airways. Excercise could also help in achieving this and improve the patient’s condition.  Medications could help with couging, breathing and other lung problems. Compared to gene therapy, these more traditional methods are also effective and help in improving the standard of life of the patient yet the results of gene therapy are promising grand results that could make a significant change in the illness’ presence within the system of the patient decraeasing it by large percentages. However, medication, drugs and chest therapy are also in constant development and asssessment and will continue to play a role too in the medical field when it comes to dealing with cystic fibrosis. [37] To some people, it makes sense that this genetic disorder ought to be treated  genetically while others will prefer other mehods. In conclusion, gene therapy is a promising way of tackling this particular disorder.

10) Explain how and why chromosomes are grouped when compiling a karyogram.

Chromosomes ar grouped during the compliation of a karyogram for the reason that the process itself aims at pairing and ordering all the chromosomes to provide a clear insight into an individual’s chromosomes. This is simply done to maximize the information’s validity  that is obtained through the chromosome preparation. The standard format is internationally defined by rules. All the non-sex chromosomes are numbered from 1 to 22 while the sex chromosomes are numbered 23 and they are all arranged from large to small except for chromosomes 21 and 22. The specific arrangement of chromosomes in a diagram in the manner described and in groups enables the clear and quick identification of abnormalities. It is especially noteworthy to note that ” the banding patterns between the two chromosome copies, or homologues, of any autosome are nearly identical.” [38]Differences will be therefore easily identified. Subtle variations between the homologues can be explained in terms of “natural tructural variability”[39], but other more serious cases cannot be so simply dismissed which is why the grouping and ordering of the karyogram, in the internationally defined method, is so important.

11) Outline the variety of roles involved in the work of a genetic counsellor.

A genetic counseller’s work is characterized by variety of roles as well as diversity and deepness of knowledge. A genetic counsellor ought to know for instance how to deal with the psychological aspects of handling cases of genetically predicted birth defects. His tasks and roles could include also any of the following:

Non-direcive provision of information about inheritance of illnesses and their risks.

Addresing the questions and concerns of the patients, families and health care providers.

Providing psychological and emotional support to the families dealing with the illnesses.

Identification of families at risk.

Analysis of information provided about the disorder in addition to analysis of inheritance patterns.

Estimation of recurrence possibilities especially in families at risk.

Advicing the patients about testing options. [40]

12) Outline the technique of karyotyping, including an explanation of the use of Colcemid solution and KCI, and briefly note the application of this technique.

The procedure of Karyotyping has already been referred to and can be briefly oulined as generally requiring the following steps of execution:

Removal of blood from the patient

The white blood cells are removed from the blood or the living cells are separated from the fluid.

The cells are then cultured and undergo mitosis.

Mitosis is halted at metaphase with the aid of chemicals.

The cells are spread out on a slide.

The cells are viewed under a microscope

The chromosomes are pictured. [41]

The usage of the Colcemid solution and KCI is also part of the procedure. Colcemid enables for the halting of the cells in metaphase which enables karyotyping to be performed as the cell harvest can then begin. KCI is included to color the chromosomes and be able o separate and distinguish them considering their colorless nature that would otherwise complicate that. These teechniques aid in the suceesful fulfllment of the karyotyping procedure.

13) Evaluate the accuracy of two named current tests used in prenatal diagnosis of genetic disorders.

There are variou types of prenatal tests that attemp to determine th presence of genetical disorders in a child before its birth. The amniocentesis and the CVS ( chorionic villus sampling) are the most commonly used and known tests for this purpose and are generally fairly accurate.

Amniocentesis is a procdure during which a small sample of the amniotic fluid, which surrounds the fetus, is extracted and used to detect disorders in chromosomes. The risks of this test are fairly small in comparison with CVS which has a higher rate of miscarriage. The amniocentesis involves inserting a needle through the woman’s abdomen to extract the fluid which is thus after that transferred to lab for analysis. The question about effectivenes in determining genetical disorders between week 15 and 20 of the birth is generally positive. Amniocentesis is based on the analysis of the sample’s chromosomes which is a technique that has proven to be very successful and highly acurate in the genetical disorders field. This means also that CVS is as accurate as amniocentesis considering its adoption of the same technique. What differentiates the two tests are details in the way each procedure is carried out. This impacts at certain times the accuracy of the results obtained in the case of CVS. Thereby, some women may simply not obtain accurate results during the first testing because of their genetic and physical conditions that either enable them to be candidates for CVS or not. Factors that could also impact the accuracy of the test is whether the physician obtained a sample that had enough tissue to grow in the laboratory. Last, if the side effects of the test, such as vaginal infection, occur then the results remain inconclusive, inadequate and thus incomplete. These problems with CVS testing influence the type of results only with certain cases and women. The risks of this are higher wih CVS in comparison with amniocentesis but this does not mean that, once the procedure is carried out well and does not include any side effects, that the results can’t be as accurate as with the amniocentesis test .[42]

14) Discuss a selection of ethical issues that may be raised when a prenatal genetic disorder is detected.

Prenatal testing enables early detection of any genetic disorders. The impacts of this on the parents, their decisions and the treatment adopted is however an ethically torn subject considering the complexity of the issue and the impossibility to avoid drastic change in the life of one or all the idividuals involved. For instance,  cases that include severe predicted defects are at many times terminated leaving the question about ethicality of choice hang in the air. However, though essentially hard and decisive as a decision, a choice alike is clearly not cruel but ethically correct considering the fact that a child in that position would only be born to uffer extremely and at many times die early. Terminating the pregnancy would be the humanistic, rather than ethically incorrect, thing to do.

On the other hand there are the treatments, such as gene thrapy, that remain ethically very contested as subjects. Several issues simply raise as sources of problems. Respect for individuals’ rights of self-determination came into conflict with the scientific and medical field’s prviously uncontested and undoubted care of the patient in the best manner possible.The field of bioethics does illustrate this further. There have been for instance cases where patients claimed to not have been fully informed about genetical therapy or other treatments. Ethical concerns could be dealt with effectively through anticipaing them beforehand and poviding professional advice and counselling to patients afer that.[43]

15) What effects may Lyonization have on the expression of X-linked disorders in males and females. Include structural and functional implications

Lyonization or X-inactivation  has certain impacts on the expression of X-linked disorders in males and females. X-linked disorders are many and have been assessed to be around 200 in both males and females. Those impairments could include fragile-X-linked mental retardation, X-linked ichythyosis and X-linked agammaglobulinaemia. However, though both mals and females are affected by lyonization, only males are impacted by the recessive inheritance feature of the disorder. Both males and females show however a pattern in the expression of the X-linked disorders as both genders have no variation in expression since the disorder will always follow a predictable pattern of evolvement. Females do rarely display signs of X–linked diseases because of what is known as atypical lyonization or a new mutation in the second X chromosome. This means that women generally evolve a milder form and signs of the X-linked disorders. [44]

In X-linked skin disorders, Lyonization tends to bring about a mosaic pattern and is observed through the emergence of the Blaschko lines. [45]Lyonization has structural and functional implications as an observable process which, as mentioned, follows a certain typical course with both males and females. For instance , an affected male will generally have no affected sons or daughters but his daughters will be carriers  with a future fifty percent chances of transmitting the disease to their children. Sons of the impacted male do not inherit the gene since male-to-male transmission is not possible. In general, the x-inactivation is a predictable procedure which means that the structural and practical aspects of the process for the male and female might follow a different course but are classified as very typical.

[2] S Lubert, “Biochemie” (Spektrum Akademischer Verlag: 1996) 50

[3] K Shimura ‘and others’, “Accuracy in the determination of isoelectric points of some proteins and a peptide by capillary isoelectric focusing: utility of synthetic peptides as isoelectric point markers.” http://www.ncbi.nlm.nih.gov/pubmed/11028642 accessed 5 Jan 2010

[4] ‘Medhelp’, ‘Phenylketonuria’ http://www.medhelp.org/lib/pku.htm  accessed 4 Jan 2010

[5] ‘Wikibooks”Handbook of Genetic Counseling/Phenylketonuria (PKU)’ http://en.wikibooks.org/wiki/Handbook_of_Genetic_Counseling/Phenylketonuria_%28PKU%29 accesed 4 Jan 2010

[6] ‘Wikibooks”Handbook of Genetic Counseling/Phenylketonuria (PKU)’ http://en.wikibooks.org/wiki/Handbook_of_Genetic_Counseling/Phenylketonuria_%28PKU%29 accesed 4 Jan 2010

[7] ‘Wikibooks”Handbook of Genetic Counseling/Phenylketonuria (PKU)’ http://en.wikibooks.org/wiki/Handbook_of_Genetic_Counseling/Phenylketonuria_%28PKU%29 accesed 4 Jan 2010

[8] ‘Medhelp’, ‘Phenylketonuria’ http://www.medhelp.org/lib/pku.htm  accessed 4 Jan 2010

[9] S Dawson and others,  ‘Galactosemia: A Genetic Study of Four Generations by Enzyme Assay’ http://archpedi.ama-assn.org/cgi/reprint/100/1/69 accessed 4 Jan 2010

[10] ‘Galactosemia’ http://en.wikipedia.org/wiki/Galactosemia accessed 4 Jan 2010

[11] S Dawson and others,  ‘Galactosemia: A Genetic Study of Four Generations by Enzyme Assay’ http://archpedi.ama-assn.org/cgi/reprint/100/1/69 accessed 4 Jan 2010

[12] ‘Galactosemia’ http://en.wikipedia.org/wiki/Galactosemia accessed 4 Jan 2010

[13] ‘MedlinePlus’ ‘Chorionic villus sampling’ http://www.nlm.nih.gov/medlineplus/ency/article/003406.htm accessed 5 Jan 2010

[14] ‘Chorionic villus sampling’ http://en.wikipedia.org/wiki/Chorionic_villus_sampling accessed 5 Jan 2010

[15] ‘MedlinePlus’ ‘Chorionic villus sampling’ http://www.nlm.nih.gov/medlineplus/ency/article/003406.htm accessed 5 Jan 2010

[16] ‘Chorionic villus sampling’ http://en.wikipedia.org/wiki/Chorionic_villus_sampling accessed 5 Jan 2010

[17] ‘The National Fragile X Foundation’ ‘What is Fragile X?’ http://www.fragilex.org/html/what.htm accessed 5 Jan 2010

[18] ‘The National Fragile X Foundation’ ‘What is Fragile X?’ http://www.fragilex.org/html/what.htm accessed 5 Jan 2010

[19] S Edelson,’ Fragile X Syndrome’ http://www.autism.com/autism/behavior/fragilex.htm accessed 5 Jan 2010

[20] S Edelson,’ Fragile X Syndrome’ http://www.autism.com/autism/behavior/fragilex.htm accessed 5 Jan 2010

[21] ‘Trinucleotide repeat disorder’ http://en.wikipedia.org/wiki/Trinucleotide_repeat_disorder accessed 5 Jan 2010

[22] ‘Trinucleotide repeat disorder’ http://en.wikipedia.org/wiki/Trinucleotide_repeat_disorder accessed 5 Jan 2010

[23] ‘Trinucleotide repeat disorder’ http://en.wikipedia.org/wiki/Trinucleotide_repeat_disorder accessed 5 Jan 2010

[24] ‘MDA Publications”Simply Stated . . .

The Creatine Kinase Test’ http://www.mda.org/publications/quest/q71ss-cktest.html accessed Jan 5 2010

[25] DA Cawford ‘ Important Factors That Influence Results of Blood Tests’ http://ezinearticles.com/?Important-Factors-That-Influence-Results-of-Blood-Tests&id=3322865 accessed 5 Jan 2010

[26] ‘MedicineNet”Definition of Barr body’ http://www.medterms.com/script/main/art.asp?articlekey=2434 accessed 5 Jan 2010

[27] ‘Barr body’ http://en.mimi.hu/biology/barr_body.html accessed 5 Jan 2010

[28] CA Rougeulle ‘Controlling X-inactivation in mammals: what does the centre hold?.’ j.semcdb 14, 331-340. (Abstract)

[29] Sen S “Aneuploidy and cancer”. Current Opinion in Oncology 12 (1): 82-8. doi:10.1097/00001622-200001000-0001

[30] ‘Reproductive Genetics Institute’ ‘Aneuploidy’ http://www.reproductivegenetics.com/aneuploidy.html accessed 5 Jan 2010

[31] C O’Connor and others ‘Karyotyping for Chromosomal Abnormalities’ http://www.nature.com/scitable/topicpage/Karyotyping-for-Chromosomal-Abnormalities-298 accessed 6 Jan 2010

[32] ‘Reproductive Genetics Institute’ ‘Aneuploidy’ http://www.reproductivegenetics.com/aneuploidy.html accessed 5 Jan 2010

[33] J Cohen ‘Complete Information on Aneuploidy With Treatment and Prevention’ http://www.streetdirectory.com/travel_guide/112989/medical_conditions/complete_information_on_aneuploidy_with_treatment_and_prevention.html accessd 5 Jan 2010

[34] ‘Pregnant Women’http://www.bcchildrens.ca/Services/MedicalGenetics/PregnantWomen.htm accessed 6 Jan 2010

[35] ‘Cystic Fibrosis Treatments’http://www.cystic-fibrosis-symptom.com/treatments.htm accessed 6 Jan 2010

[36] ‘Doctor’s Guide’ ‘ene Therapy Can Help Improve Cystic Fibrosis’ http://www.pslgroup.com/dg/EE7FA.htm accessed 5 Jan 2010

[37] ‘Cystic Fibrosis Treatments’ http://www.cystic-fibrosis-symptom.com/treatments.htm accessed 6 Jan 2010

[38] C O’Connor and others ‘Karyotyping for Chromosomal Abnormalities’ http://www.nature.com/scitable/topicpage/Karyotyping-for-Chromosomal-Abnormalities-298 accessed 6 Jan 2010

[39] C O’Connor and others ‘Karyotyping for Chromosomal Abnormalities’ http://www.nature.com/scitable/topicpage/Karyotyping-for-Chromosomal-Abnormalities-298 accessed 6 Jan 2010

[40] ‘World Health Organization’ ‘Genetic counselling services’ http://www.who.int/genomics/professionals/counselling/en/ accessed 6 Jan 2010

[41] ‘Karyotyping Procedure’ http://home.earthlink.net/~heinabilene/karyotypes/procedure.htm accessed 6 Jan 2010

[42] ‘Lucile Packard Children’s Hospital at Stanford’ Common Tests During Pregnancy’ http://www.lpch.org/diseasehealthinfo/healthlibrary/pregnant/tests.html accessed 6 Jan 2010

[43] L Parker E Gettig ‘ Ethical Issues in Genetic Screening and Testing, Gene Therapy, and Scientific Conduct’ http://www.acnp.org/G4/GN401000180/CH176.html accessed 8 Jan 2010

[44] ‘X-linked recessive disorders’http://www.gpnotebook.co.uk/simplepage.cfm?ID=-1341784030 accessed 8 Jan 2010

[45] R Happle ‘X-chromosome inactivation: role in skin disease expression.’ http://www.ncbi.nlm.nih.gov/pubmed/16720460?dopt=Abstract accessed 8 Jan 2010

This paper will aim to achieve a three fold purpose. Firstly a review of the financial environment in which IFRS and GAAP operate. Secondly the paper will also discuss the objectives of the two in addition to this an analysis of the regulatory framework will also be included. Lastly, with reference to a US firm, the paper will outline a number of changes that will have to be made in their financial statements in order for t to be eligible for use in the United Kingdom.

Radical transformations are taking place in accounting and financial reporting in the US and generally the world. “Up to 2008, the Securities and Exchange Commission the financial regulatory body in the US) necessitated for financial reporting by organizations doing business in the US stock market” (Ruppel, 2010), that their financial statements should use US generally accepted accounting principles (GAAP) or be made with accordance to US GAAP. The SEC did not recognize the International Financial Reporting Standards (IFRS) released and updated by the International Accounting Standards Board (IASB). It wasn’t until the early years of the current decade that securities commissions in a large amount of nations took the identical fundamental arrangement toward IFRS as did the United States SEC.

In nations that have frail and insubstantial financial disclosure obligations, financiers usually require and stipulate supplementary financial details when organizations issue equities (stock). As a consequence, administrations in these states are frequently obliged to amend or extend securities rules that necessitate enhanced financial reporting revelation. Developing accounting and financial reporting requirements, that is, generally accepted accounting principles, is a complex and time-consuming process. An easier and more effective solution is to adopt IFRS, which have a higher level of financial reporting disclosure than lots of countries’ GAAP.

For the particular nations that possess and implement well-built financial disclosure requirements, for instance the United States, there is not as much of an enticement or motivation to implement IFRS, owing to a minor additional advantage of shareholder safety and security. Conversely, states with tough financial statement disclosure requirements in their present GAAP can still stand to gain from assuming IFRS; specially, the aforementioned states gain by taking part in standardized and homogenous reporting principles not bound by international lines. “Shareholders consequently gain from cross-country similarity.” (Epstein, 2010) Unvarying reporting standards lessen the expenditure of financial statement reconciliation linked and connected to transnational equity (stock) listings and possibly encourage and endorse financial growth and progress.

The International Accounting Standards Board was introduced in the year 2001 by its predecessor; the International Accounting Standards Committee (IASC), which itself was created in 1973. The IASC Foundation continues to function as the mother ship of the IASB. The configuration and arrangement of the International Accounting Standards Board was an end result of a stratagem appraisal assumes by its precursor organization, the Board of the International Accounting Standards Committee. The IASB doles out standards in a sequence of assertions referred to as International Financial Reporting Standards (IFRS). The IASB assumed the body of standards first prepared by the Board of the International Accounting Standards Committee. These principles were all between the years 1973 and 2000, and carry on to be nominated.

The IASB is based in London, sovereign, clandestinely funded accounting standard-setting organization. Its members come from a wide array of different nations and possess an assortment of practical backgrounds. The IASB is dedicated to expand, in the interest of the investors, a solitary set of first-rate, comprehensible, and implemental global accounting standards that necessitate translucent and analogous details in general rationale financial statements. “The basic goal of the IASB is to work with the standard setters of different countries in order to achieve convergence all across the board.” (Pounder, 2009)

The IASB exemplifies over a hundred bookkeeping and financial institutes, representing more than eighty nations. IASB projects normally necessitate a minimum of three years from development to typical issuance. Issuance of a Standard, Exposure Draft or concluding SIC Interpretation needs endorsement and support by at least eight of the board’s fourteen members. The Securities and Exchange Commission in America seems on the threshold of recognizing IFRS as the single standard, not exclusively for non-US companies doing business in the United States market but for the companies originating from the United States as well.

The continuing globalization and resultant complication of business makes book keeping and economic reporting a theoretically difficult and intimidating procedure. From one corner of the globe to the other, accounting standards swerve as a consequence of exclusive educational, political, official, and monetary aspects and rationale. Effectual and well-organized performance/implementation of the global market demands uniformity in accounting standards. At the present time, speculators, shareholders, and investors must give sufficient thought and deliberation to the dissimilarities that subsist. Such disparities considerably restrict the growth and progress of worldwide business goings-on. Coordination and synchronization of standards has a very high probability of assisting financial and economic movement around the world.

Looking back in the very beginning i.e. of confirmed history, different people from all over the globe have contributed to and taken part in international trade and business. As far back as intercontinental buying and selling has taken place, bookkeeping is helpful and practical for recording and coverage of the conclusions. “International maneuverings are all the time more significant and vital to all kinds of business organizations.” (Financial reporting group of E, 2005) a lot of international firms are either increasing international business, or becoming element of further global conglomerate firms by means of mergers or acquirement. Therefore, additional firms than ever before are offering goods and services to consumers in just about every corner of the world.

The internationalization of trade, commerce and money markets has led to a monetary and financial setting where if accepted, homogeneous measures for financial report preparation would assist sponsors, lenders, monetary analysts, bookkeepers, and assessors. Consistency and standardization assists comparability of financial reports amongst firms of varied state settings. The International Accounting Standards Board (IASB) has always and is still making an effort to enlarge and extend coordinated financial accounting principles to please universal demands. Several international firms are required or choose themselves to follow international principles in making their financial statements.

Several reviews of standpoints regarding IFRS exposed that top business accounting officials are exceedingly approving to recognition and approval of IFRS for economic reporting by each and every one of the companies in every country, together with the United States. Merging the positive points of view of top accounting officials with the all the time more extensive acceptance and implementation of IFRS in nations all over the planet, IFRS appears to be the proverbial ‘King Kong’ for United States and international financial statements. According to many senior accountants, recognition of IFRS in almost each and every country, counting the US, seems forthcoming, possibly taking place inside the subsequent few years.

Future study could judge if acceptance of global principles directs to a more hassle free admission by a firm to distant investment hubs, lessen the outlay of capital, and monetary lucidity. Prospective research however might and possibly will examine the pros and cons connected to IFRS. Potential research can conduct a longitudinal investigation of how international standards modify over time. In accumulation, future research should evaluate the economic benefits of using worldwide standards at the localized (corporation) level and comprehensive (nationwide or international) level.

Now the paper will go on to discuss the key differences in the regulatory framework between IFRS and GAAP. To outline the basic objectives outlined in the IFRS framework; it should give details with regards to the financial position, performance, and the modifications in financial position of an organization. These details would be valuable and handy to all sorts of users of financial statements in order to assist them in making their economic decisions.

GAAP on the other hand outlines its objectives in terms of; its usefulness to the potential investors and other users who are present in the market. Financial statements should also be helpful to creditors in assessing the timing and uncertainty of future cash flows. In addition to this GAAP also mentions that financial reporting should provide details about economic resources and their diversity.

Taking an overall view of the two frameworks it can be ascertained that the IASB and FASB possess the following similarities:

The main objective of the two frameworks is similar i.e. “to help the people setting the standards in making and readjusting (to suit future needs) accounting standards.” (Wiecek, 2009)

The particular framework does and can not supersede the standards already set, in that respect the framework itself has lower standing compared to the specific standards set down by the particular standard setting boards.

However there are differences as well. These are as follows:

In general, framework of the IASB is a lot more extensive and expansive compared to the FASB framework. Basically the initiative to help the IASB in making or rewriting existing standards is only the tip of the iceberg. It also serves other uses that include helping makers of accounting statements, auditors and the final end user as well. The FASB on the other hand does not focus as much on other uses.

The dissimilarity in the rationale and functions of the two are amplified when one considers the status of the two. IASB framework is factually at a superior level than its American counterpart. For organizations that prepare their financial statements using IFRS, the preparers of the statements have to explicitly stick with all the rules and regulations mentioned in the framework. On the other hand, the GAAP in the United states of America is ranked not even above all the various textbooks and other handbooks available in the market that direct companies on how to make and correct their financial statements. Extensively used and widely prevalent industry practices even rank higher then US GAAP.

There are also very big differences in between the two standard setting boards when one considers the scope of the two. There however three main topics that need to be outlined in order to get a full idea regarding the scope of the frameworks. Firstly, what sectors the framework applies to? Secondly, the different entities those have to follow the specific rules in their respective countries. Lastly, which of the financial statements of the firm have to be made in accordance with the set framework?

Let us consider the sectors that the two frameworks are applicable to. “The variability with respect to different countries is vast.” (Walton, 2009) In the UK the ASB is in charge of setting the standards that are applicable to the private sector and also some portion of the public sector. Diversely, in the United States the GAS and FASAB (Not the FASB) set the guidelines for the public sector.

Secondly, the IASB and FASB do not ascertain a vigorous notion of the reporting individual or organization, which means, the perception of what makes a lawful organization to which the framework can be relevant. Such an idea would also describe and expand upon the limitations of the treatments of different organizations for financial reporting uses and functions. For instance, merged financial statements are prepared on the foundation that the parent unit and other sub ordinates under its management collectively symbolize a reporting organization.

Finally in the case of the applicability of the frameworks to different financial statements, the IASB framework pertains to all-purpose company accounts. That is, “the chief and most poignant financial statements and the supplementary notes” (Price water house coopers, 2008), however they are applicable to the supplementary files or non economic details, such as directors report, management discussion and analysis etc. The FASB framework pertains to wide-ranging peripheral financial reporting. This comprises not only the financial statements, but also additional economic and non monetary information. Cases in point contain further financial and non financial information enclosed in the company yearly reports, company pamphlets, and service information presentation in the yearly reports of non business organizations.

Now let us consider a specific US company and outline what changes need to be made to bring it into accordance with IFRS. For the purpose of this comparison I will be using the financial statements of Ford Motor Company. (Web 1)

Following are some of the Key Differences and Similarities between US GAAP and IFRS that have to be considered when converting the statements prepared using GAAP in to IFRS:

US GAAP is “based on inherent rules which were developed to scandals” (RIA, 2009) such as Enron where IFRS is based on practical approach which is known as principle approach which will be leading to global harmonization.

Extra ordinary items are not to be shown in statement of comprehensive income as stated by IAS 1 which results in achieving the profit before tax where as under US GAAP extra ordinary items need to be shown in statement of comprehensive income which leads to increase in the reported profit for the period of rising costs for inputs.

IAS 8 requires changes in accounting polices to be accounted for as a last year adjustment which needs restatement of last year financial statement and US GAAP need changes with total net effect of change in policy which will be shown in present income statement.

IFRS 8 segmental reporting needs operating system to be managed using the management approach of the company to evaluate and allocate resources based on the decision made by the entity and US GAAP interpret segment as an internal reporting lines of an organization which may or may not be the same type of segment and will be disclosed in the financial statement.

According to IAS 16 Property, Plant and Equipment needs be to recognized in the statement of financial position at cost or revalued amount which will lead to depreciation or recognition of impairment where as US GAAP needs tangible non-current asset to be recorded at historical cost which will be deducted (depreciation or impairment).

Both IAS 18 Revenue recognition and US GAAP have the same rules and principles for listed companies as well as private companies.

IAS 23 states that borrowing costs incurred during acquisition or construction of non-current asset should be capitalized or treated as an expense where as US GAAP states that capitalization of borrowing cost are mandatory.

IAS 27 defines Subsidiary upon control of the initial company by another company which will be called a parent company, the company would need to hold more than 50 percent of the shares otherwise parent having below 50 percent of shares would be called either a joint venture or an associate. It is not necessary that control will only be measured by the number of shares which are held by the company. This can also be measured by the majority of ownership in voting shares or voting of the board of directors. US GAAP defines subsidiary through initial company controlling another company and it also requires voting of shares.

As discussed in the above point subsidiary has a different reporting date  which should not be more than 3 months but adjustment could be made will consolidating the financial statement where as US GAAP states that it would disclose such transaction in the financial statement.

Non-controlling interest on the consolidated statement of financial position should be disclosed as a part of equity as stated by IAS 27 and in US GAAP it will be disclosed separately in between equity and liabilities.

In IAS 31 investment in joint venture could be measured through equity method or proportional consolidation and US GAAP states that only equity method should be followed except for the construction, oil and gas industries.

In IAS 32 convertible debt instrument should be split at the date of issue between liability and equity component where as US GAAP states that the entire equity instrument should be classified as a liability.

IAS 33 states about Earning per share and diluted earning per share should be disclosed in the financial statement which is for continuing operation as well as net profit or loss per share but in US GAAP a more detailed disclosure is needed and earning or loss per share is also needed for discontinued operation.

Both treatment in the IFRS 2 which deals with share based payment and US GAAP is the same where expense is recognized on the fair value of goods and services also noting that it implies on the employees services which are received.

IAS 38 which deals with intangible non-current asset states that development costs need to be capitalized only where the definition for development cost criteria are met. US GAAP states that the development cost should be treated as an expense and shown in the statement of comprehensive income. IAS 38 also requires that the asset could be revalued where there is an existence of an active market where as US GAAP thinks otherwise.

To conclude, in evaluation, U.S. GAAP and IFRS are supported by a similar fundamental thinking; ancestry employed in widespread law practice, and capital-market point of reference.  In reality, “U.S. GAAP comprises a portfolio of first-rate principles that are reasonably similar to IFRS and predicted to be still nearer by the point in time when the U.S might assume IFRS.” (Epstein, 2009)  The IFRS implementation would be a simple and trouble free changeover assuring the identical superiority and satisfaction previously enjoyed with GAAP. The analogous advantages and system effects of IFRS, though, make available a tough foundation to make the change. Still if the aforementioned advantages are unpretentious, they are frequent in personality and accumulate in the extended run.

The U.S. employs GAAP that by now imitates the IFRS, has a great amount of worldwide processes, and keeps an eye on business using a severe enforcement administration.  When taking into consideration the changeover it should be assesses whether the cost-benefit trade off would be in everyone’s favor.  The price of adopting the IFRS would be the preliminary conversion and the movement of all influence to the FASB.  In return, America will take advantage from the comparability advantages beforehand converses, which are diffident but ensue over an extensive term basis, and the frequent price savings of coverage, which largely are a hindrance to huge international U.S. corporations.  In any case, “U.S. GAAP is gradually developing throughout its acceptance of a variety of principles and usage of the IFRS.” (Tierney, 2006)

Works Cited

Ruppel, Warren. Wiley GAAP for Governments 2010: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments. Publisher: Wiley. 2010.

Epstein, Barry J. Wiley IFRS 2010: Interpretation and Application of International Financial Reporting Standards. Publisher: Wiley. 2010.

Pounder, Bruce. Convergence Guidebook for Corporate Financial Reporting. Publisher: Wiley. 2009.

Financial Reporting Group of E. IFRS/US GAAP Comparison. Publisher: Lexis Nexis. 2005.

Wiecek, Irene M. IFRS Primer International GAAP Basics. Publisher: Wiley. 2009.

Walton, Peter. An Executive’s Guide for Moving From US GAAP to IFRS. Publisher: Business Expert Press. 2009.

RIA. Us Gaap & Ifrs: A Comparative Analysis. Publisher: Warren Gorham & Lamont. 2009.

Price water house Coopers. A Global Guide to Accounting for Business Combinations and Non controlling Interests. Publisher: PricewaterhouseCoopers. 2008.

Web 1 - http://www.ford.com/microsites/annual-reports. Retrieved on December 23, 2009.

Epstein, Barry J. Wiley GAAP 2010: Interpretation and Application of Generally Accepted Accounting Principles. Publisher: Wiley. 2009.

Tierney, Cornelius E. Federal Accounting Handbook: Policies, Standards, Procedures, Practices. Publisher: Wiley. 2006.

Some chemicals are toxic in human bodies and that is why chemical-specific legislations are becoming increasingly common across the country. Legislations seek to regulate production and selling of products containing such harmful chemicals in interstate commerce efficiently regulating those products nationwide. Products containing phthalates, mercury, brominated flame retardants, and many other chemicals have been the subject of such bills but products containing bisphenol A (BPA) have attracted most attention in 2009 (Beveridge & Diamond, 2009). BPA is a monomer used to manufacture various everyday products. Research has found out that BPA is toxic on humans and products containing BPA leach a significant amount of BPA to their users. This paper gives a brief introduction of BPA, describes the debate surrounding its safety, and analysis information gathered by “the work group for safe markets” on BPA leaching from popular baby bottles. It is presumed that food and beverages from containers manufactured with BPA are harmful since BPA leaches into them and should be avoided.

Uses of BPA and its Toxicology

BPA is a monomer commonly used in the production of epoxy resins, polycarbonate plastic, among other uses (Association of Plastics Manufacturers). These products are in turn used to manufacture everyday products such as baby bottles, sports bottles and sippy cups (using polycarbonates); and the inner linings of containers for food and beverage packaging (using epoxy resins) (Association of Plastics Manufacturers). Other uses of BPA-containing materials include manufacturing of optical media such as CDs and DVDs; safety equipments, construction materials; medical equipments; dental sealants; composites for storage tanks, gas bottles, and windmill blades; electronics; adhesives; and coil coatings for furniture and household appliances (Association of Plastics Manufacturers).

However, before BPA started being used for industrial purposes, it had been used in medical field to control difficult pregnancies. In 1936, medical researchers discovered that that BPA could be used as a synthetic hormone to mimic estrogen and help in controlling difficult pregnancies (Beveridge & Diamond, 2009). The findings were appreciated by some practitioners though BPA use for this purpose did not supersede use of diethyl sybestral which had been determined to be more effective. Unfortunately, it was identified later that these chemicals were cancer-causing agents which contributed to serious reproductive defects (including vaginal cancer) in the daughters of those who had taken the chemicals during pregnancy (Beveridge & Diamond, 2009). This made use of BPA for such purpose to stop. However, in the 1950s scientists discovered that BPA could be polymerized to produce commercial plastics (Beveridge & Diamond, 2009). This discovery opened a new chapter on use of BPA and it has increasingly continued to be used in the production of epoxy resins and polycarbonates plastics.

Currently, about 95 percent of baby bottles being sold are made with BPA (Association of Plastics Manufacturers). Worldwide production of BPA exceeds six billion pounds annually and the demand for the chemical has increased significantly in the recent years (Association of Plastics Manufacturers). Therefore, it is clear that exposure to BPA is widespread. The US Centers for Disease Control and Prevention (CDC) confirmed this when it carried a test in 2008 and found that 95 percent of Americans tested had detectable levels of BPA in their bodies (Beveridge & Diamond, 2009). The study also revealed that BPA levels were lowest in adults, average in adolescents, and highest in children.

Scientists seem to agree that adverse health effects by BPA occur in animals at levels within the exposure range common for people in developed countries; levels well below the US Environmental Protection Agency’s acceptable human exposure level of 50 μg/kg/day (Momscape). Scientific literatures also demonstrate a wide range of health problems at lower levels of BPA than the considered “acceptable” with some citing levels as low as 2 μg/kg/day (Momscape). As a hormone disruptor, BPA mimic estrogen response in cells. It binds with estrogen-related receptors but does not carry out the activity of estrogen. Consequently, it adds a “false” estrogen effect in the body offsetting the hormonal balance necessary for healthy human development. Experiments with animals relate low level exposure to a range of serious health problems including early onset of puberty, prostate and breast cancer, obesity, hyperactivity, miscarriage, lower sperm count, diabetes, and altered immune system (Momscape).

According to suggestion by animal studies on BPA, the chemical is quickly absorbed and eliminated in the body but some residual traces remain in the intestines, liver, and kidneys for several days (The work group for safe markets). The studies also discovered presence of BPA in urine and blood. This implies that BPA is circulated through all body parts and excreted from the body mainly through urine.

Debate Surrounding the Safety of BPA

Controversy on safety of BPA started in 2008 after Environment Canada and the National Toxicological Program and Health Canada highlighted that the current exposure levels of BPA posed a health concern. They argued that in some circumstances, traces of BPA could leach out of epoxy resins or polycarbonate plastics at low concentrations (Beveridge & Diamond, 2009). Therefore, they cautioned that people may get exposed to BPA through use of products made from these materials to handle food and beverages. The ongoing debate surrounding the safety of BPA hovers around the levels of exposure which are safe for infants, children, and adults. Those who claim the current exposure levels to be safe base their argument on “low dose” which discredit the effects of low doses and vice versa.

Those who support the effects of low concentrations challenge the current acceptable daily intake level of BPA set by U.S.EPA of 50 μg/kg bodyweight/day. They claim that new scientific evidence proves that even low doses of BPA can disrupt development (Beveridge & Diamond, 2009). In fact, one scientific study seemed to conform with them when it revealed that BPA levels as low as parts per trillion can alter cell function (Beveridge & Diamond, 2009). This confirms the fact that extremely low-doses of BPA can be potent.

Those who oppose the effects of low levels of BPA claim that the effects of BPA are often exaggerated. They stress on the point that toxic effects of BPA occur only at very high levels of exposure (Beveridge & Diamond, 2009). Accordingly, there is no risk from environmentally relevant levels. They also claim that none of the validated confirms that BPA can cause adverse effects from normal exposure through consumer products. Therefore, environmental and product -related exposure levels are taken to be well below any known hazardous level. For instance, the U.S. Food and Drug Administration (FDA) maintained its position that the current levels of BPA exposure through food packaging or product use do not pose an intermediate health risk to anyone including infants and young children (Beveridge & Diamond, 2009).

Interestingly, evidence from national regulatory agencies around the world reveals that they all tend to agree that BPA is generally safe at the current exposure levels (with the exception of Canada) (Beveridge & Diamond, 2009). However, various legislatures have proposed numerous measures to restrict the use of BPA in children’s products and in food and beverages containers. In addition, there has been a lot of public concern about BPA in the marketplace. A significant number of retailers have committed not to stock certain products containing BPA and some manufacturers have also committed to review their production process to eliminate use of BPA. Considering the ambiguity of science and the absence of regulatory agency support for BPA regulations, the current drive to abolish key uses of BPA is remarkable.

Analysis of Data and Information Collected on BPA Leaching on Baby’s Bottles

According to the data gathered by “the work group for safe markets” on BPA leaching from popular baby bottles, BPA was revealed to reach out of six major brands of baby bottles in the US and Canada market (The work group for safe markets). Their tests found BPA to leach from popular bottle brand at levels between five and eight parts per million (5-8 μg/kg) when heated (The work group for safe markets). Relating these results to those of laboratory tests with animals at such levels which revealed to cause a myriad of adverse effects, the researchers claimed that these levels are also adverse to infants’ health (The work group for safe markets). The information was obtained from 150 peer-reviewed journal articles on BPA.This gives a clear indication that the current lack of regulation on BPA may be exposing infants to potentially dangerous levels of BPA.

The study also revealed that the levels of BPA leaching increased when the bottles were heated with some bottles even having higher leaching rates (The work group for safe markets). Leaching also increased with normal wear conditions in the bottle; those that had some degree of wear leached most. On the other hand, repeated washing of the bottles (60-100 washes) showed increase in reaching with increased washing (The work group for safe markets). These results are alarming since babies bottles are often heated or used with warm liquids. Additionally, the bottles often wear out in normal usage and cleaning is a process carried out frequently on them. Polycarbonate plastic bottles degrade with repeated washing or exposure to heat increasing the rate of leaching. Use of detergents or pouring acidic liquids such as apple juice on them may also accelerate leaching by breaking the bonds that hold BPA molecules together. Therefore, it means that BPA leaching from baby bottles cannot be avoided. People might avoid heating them or pouring warm liquids on them but washing or pouring acidic liquids on the bottles may also increase the chances of leaching.

During the experiment, glass bottles were used as negative and positive controls containing either untreated water or water spiked with BPA (8.5 μg/ml). The bottles did not reveal significant levels of leaching at room temperatures but they all showed significant levels of leaching when heated (in the range of 5-8 μg/ml) (The work group for safe markets). These results confirm that leaching increases with heating and heated bottles are a potential health risk to infants drinking from them.

My Opinion on use of BPA in Consumer Products

Based on several scientific findings and the findings on leaching in baby’s bottles, it is my opinion that BPA should be banned for use in consumer products. As it is argued by some that low levels of BPA exposure are not dangerous, reliable sources indicate otherwise. To be on the safe side, BPA consumer products should be eliminated. Moreover, who knows that the researches which try to prove otherwise may be sponsored by unscrupulous manufacturers who want to remain in business? According to this research on baby bottles, leaching was evident at low levels and increased with washing and heating. This implies that baby bottles will continue to expose babies to BPA as long as they continue being manufactured from BPA-containing materials. Relying on the scientific evidences that BPA is dangerous at low levels of exposure, this means that infants who rely on BPA-containing bottles for feeding will have adverse health conditions in future. Therefore, the only sure way of preventing this is to ban use of BPA in consumer products and not to burry our heads in the sand and assume that low levels of exposure are not harmful.

To do so, manufacturers and retailers should phase out BPA-containing consumer products in favor of other safer alternatives. States should also act swiftly and adopt policies that can protect consumers and regulate BPA use in consumer products (all food and beverage containing products). Champions at all government levels have the responsibility of working together to reform the outdated chemical policies that seem to be failing to protect citizens from chemicals already in the market. This also include coming up with policies to regulate leaching of these chemicals from consumer goods to food and beverages. Lastly, conclusive, publicly available health information on industrial chemicals should be made to arm consumers with vital information that can help them make safer product choices.

Conclusion

Bisphenol A is a chemical that had been used to control difficult pregnancies but later abandoned due to the adverse health effects it posed on women. Manufacturers adopted it afterwards as a monomer in several industrial processes especially those producing epoxy resins and polycarbonate plastics. These materials have also been used to manufacture several consumer goods which have aroused a heated public debate. Relying on several studies including the one discussed before on baby’s bottle BPA leaching, it is evident that BPA leaches from these products contaminating food and beverages. As it happened before when BPA was banned for controlling difficult pregnancies due to its adverse effects, the chemical should also be banned from use in consumer products regardless of the views from those who claim it is safe at lower levels. Banning and consequent regulation by effective legislations is the only sure way of ensuring a healthy generation free from the myriad health complications associated with BPA.

References

Association of Plastics Manufacturers. (2007). Applications of Bisphenol A . PlasticsEurope, Retrieved December 15, 2009 from http://www.bisphenol a europe.org/uploads/BPA%20applications.pdf

Beveridge & Diamond. (April 17, 2009). Bisphenol A ban proposals proliferate. Retrieved December 15, 2009 from http://www.bdlaw.com/news-548.html

Momscape. (n.d.). BPA-free baby bottles: What you need to know. Retrieved December 15, 2009 from http://www.momscape.com/articles/bpa-free.htm

The work group for safemarkets. (n.d.). Baby’s toxic bottle: Bisphenol A leaching from popular baby bottles. Retrieved December 15, 2009 from http://www.chej.org/documents/BabysToxicBottleFinal.pdf

Three National Equal Employment Opportunities Laws

Jet Blue Airways was established to adhere to corporate values of safety, caring, integrity, fun, and passion (Gittel & O’Reilly, 2001).  These values, in turn, became the basis for the human resources policies and procedures established by the company.  As a player in the highly service-oriented airline industry, the company’s commitment to its corporate values has enabled it to adhere to several key tenets of the Equal Employment Opportunity policies under the 1964 Civil Rights Act.  In particular, the Equal Employment Opportunity “prohibit the discriminatory practices in hiring, discharging, promotion, layoff, and pay of workers…these policies extend to the training, selection, or recruitment of workers” (United States Commission on Human Rights 1966, p.1).  In view of Jet Airways, one key policy that ensured that it complied with, and even surpassed, the equal opportunity tenet was on the aspect of pay.  In particular, the company provided customized employment packages intended to “ensure overall equity in treatment” (Gittel & O’Reilly 2001, p.10).  The company also waived the probationary period, which meant that employees were certain of job security.  Furthermore, the company also gave above industry compensation, medical benefits, and profit-sharing benefits to the “most overlooked group in the industry - the customer service and ramp workers” (Gittel & O’Reilly 2001, p.11).  Hence, as a service-oriented company that employs a lot of people, Jet Blue Airways and its recruitment policies are also significantly influenced by the Equal Pay Act, which “protects men and women who perform substantially equal work in the same establishment from sex-based wage discrimination (Equal Employment Opportunity Commission, 2009).  Consequently, since the company provides 401K benefits and insurance benefits, the company is adhering to the spirit of the Age Discrimination in Employment Act of 1967 which protects individuals 40 years and above (Equal Employment Opportunity commission, 2009).  The long-term compensation and added benefits provided by Jet Blue Airways are designed so that even older employees are taken cared of.

While the human resources policies of Jet Blue Airways are extremely pro-employee, the management is very strict about drug and alcohol abuse since these acts run counter to the safety code of the company.  Drugs and alcohol abuse is one condition not protected by under Title I and Title V of the Americans with Disabilities Act of 1990.  This means that companies have the right not to hire and to fire people who are confirmed drug and alcohol abusers.

Recruitment Efforts

External Recruitment

External Recruitment entails hiring people with the help of other from organizations (e.g. headhunters, employment firms, etc.) and through endorsements.  In the case of Jet Blue Airways, the company’s external recruitment policy was evident its practice of hiring talented, committed people from other airlines.  Examples of externally hired people included most of the company’s top management team, one of whom was president and Chief Operating Officer (COO) Dave Barger who previously worked for Continental Airlines.  The company also externally hired pilots from other carriers who were friends of pilots already working for Jet Blue Airways.

Internal Recruitment

Consequently, the company also practiced internal recruitment, which entailed hiring from within the company or an affiliated one.  A good example on how Jet Blue Airways applied internal recruitment was in the hiring of Ann Rhoades, who previously worked for Southwest Airlines.  Her hiring was internal by nature because Jet Blue founder David Neeleman and Ms. Rhoades used to be colleagues when Neeleman’s Morris Air was bought by Southwest Airlines.  In effect, both Neeleman and Rhoades were already previously working for one organization (i.e. Southwest Airlines) and hence there was no need for Neeleman to enlist the help of a head hunter or employment agency or seek referrals in hiring Rhoades.

Another internal method of recruitment practiced by the company entailed job postings.  An example was the local newspaper advertisement the company did in Salt Lake City for reservation agents.

Effects of Recruitment Effort

The focus of Jet Blue Airways of hiring highly competent, well experienced personnel in managerial and operational positions translates to increased costs for the company.  For example, the company provides salaries and benefits that are above industry standards.  Furthermore, employees are provided complete medical benefits, extended leaves, and other perks.  Meanwhile, the company also shoulders pilot training unlike other carriers.  Essentially, the company provides generous compensation packages because they recruit the best, most committed people who subscribe to the company’s culture.

The company’s internal recruitment efforts for its reservations agents were a success considering that 2,500 applicants applied for the job.  This internal recruitment initiative entailed a job posting performed by the company at a local newspaper.  Meanwhile, Jet Blue Airways’ external recruitment efforts using referrals has allowed it to tap well-trained, highly experienced airline pilots, mechanics, and technical personnel.  The fact that the company’s management were held in high esteem was other carriers in the industry translated into the recruitment of a string, dynamic management team.

Personnel Selection

Personnel Interview Process for Pilot and Mechanics

In recruiting mechanics and pilots, which are the most sensitive and vital positions in an airline, Jet Blue management looked for applicants who displayed integrity and showed traits consistent with company values of safety, caring, integrity, fun, and passion.  For mechanics, management conducts an interview process wherein the applicants were asked on how they handled sensitive, ethical dilemmas and situations in their previous company.  Consequently, Jet Blue officials hired those who did not compromise on passenger safety like the case of a mechanic who incurred the ire of his former bosses because he did not “sign off” or certify an aircraft because it did not comply with standards.  Meanwhile, in recruiting pilots, Jet Blue COO Dave Berger required people who were not only well-versed in computers, but also displayed a cultural fit with the Jet Blue organization.  This is extremely vital because the company incurred a heavy investment on pilots by paying their pilot certification training (i.e. US$30,000 per pilot), which other carriers did not do.  In return for the investment, Jet Blue officials expects commitment to the company’s values and culture.

Performance Appraisal System

Factors that Influence Performance Evaluation

Performance evaluation is a tedious process that takes into consideration various factors impinging on it.  One key factor is existing legislation that requires performance evaluation processes to be nondiscriminatory.  For example, performance evaluation that accounted for racial, gender, religious stereotypes are considered discriminatory under the 1964 Civil Rights Act.  Another factor concerns the influence of labor unions.  As mentioned in the Jet Blue case, labor unions are used to standardization in employment compensation packages.  This policy definitely runs counter to the customized compensation policy of the company, which is also a reason why Jet Blue officials refuse to let union activity take root in the company.  A third factor influencing performance evaluation is corporate culture.  The company leadership expects employees to commit to values and philosophy of the organization and they are assessed as to how well they live to the company credo.  In the case of Jet Blue, employees are rated in terms of how well they nurture safety, integrity, a caring attitude, passion and fun in the work place.

360-degree Feedback Evaluation

The 360-degree feedback evaluation is a type of employee performance evaluation that adheres to a multi-unit approach to feedback that includes not only employees and their supervisors, but also external and internal customers, peers, and sub-ordinates (United States Office of Personnel 1997).  This type of feedback system has several advantages.  For one, the appraisal tends to be more objective considering that multiple sources of information are derived to evaluate an employee.  In traditional performance evaluations, an employee is simply assessed by his or her supervisor.  This is a very limited form of appraisal since only one person’s view is taken into consideration.  Another advantage of the 36-degree model is the quality of information derived.  The opinions and insights of a broad number of people allows for diverse perspectives about the employee, which leads to a more balanced, relevant evaluation.  A third advantage of the 360-degree feedback system is that it helps to “gain agreement on expectations” (United States Office of Personnel 1997, p. 66).  With more people involved in setting performance benchmarks and norms of behavior, and determining compliance to these, the easier it is for employees to participate and agree on the assessment process.

In the case of Jet Blue Airways, the 360-degree performance evaluation system will benefit the company in terms of ensuring consistency in the quality of service provided to airline passengers.  To satisfy customers and succeed in the airline industry, Jet Blue needs to properly monitor and evaluate the performance of diverse groups of people such as in-flight crews, pilots, technical and maintenance people, ground crews, customer services, administrative personnel, among others.  Naturally, each group has its own concerns and interests, which need to be communicated to management.  If the performance appraisal is confined only to the employee-supervisor level, and leave out feedback from other groups, then the chances of Jet Blue management receiving subjective, incomplete, biased feedback increases.  If all groups are involved in the feedback and evaluation process, management will be able to draw a more complete picture of the overall operating performance of the company and address all employee concerns.  This is crucial so that employees will be motivated to deliver the best service to customers.

Employee Related Factors in Compensation

Compensation is the most basic right and need for employees.  Consequently, every employee needs to be given fair compensation for the work provided, but of course, the type of compensation will depends on several factors.  One is the level of competence or skills of the employee.  Competence is contingent such variables as educational attainment and previous training and enrichment. Another factor is length of experience.  Personnel with more work experience and knowhow on a specific job will naturally be assigned a higher salary compared with someone who just graduated from college.  A third factor is performance.  An employee who has shown better results and work habits will inevitably be rewarded more than someone with a sub-standard performance.  A fourth factor lies in the scope of responsibility.  Employees need to know what functions and duties they have to do; the specific outcomes expected of them; and what person, unit, or department they are accountable to.  Basically, the larger the scope of responsibility assigned to an employee, the higher the pay he or she gets.  As cited Allbusines.com (2009), the pay structure is usually made up several components namely a) basic salary, b) provision for bonuses, c) long-term benefits such as stock options or grants, and pension plans  d) insurance (e.g. health, disability, life, etc.), e) retirements plans such as 401K, f) time off and flexible schedules, and g) other miscellaneous items.

Discretionary Employee Benefits

Discretionary employee benefits pertain to compensation other than hourly wage or salary (Martocchio, 2009).  There are several types of discretionary benefits, one of which are protection programs.  These programs involve various kinds of insurance packages for the benefit of the employee such as disability insurance, life insurance and retirement plans (Martocchio, 2009).  Another type of discretionary benefit is a term called paid time.  This refers to vacation leaves, sick leaves, and holidays.  A third type of discretionary employee benefit involves accommodations and enhancements (Martocchio 2009).  These cover a sleuth of programs that promote the mental, physical, and emotional well being of employees such as family assistance programs, skills and knowledge acquisition (e.g. continuing education or schooling), flexible work schedules, and other incentives to motivate personnel (Martocchio 2009).

Jet Blue Airways as a company provides very generous discretionary benefits to its employees.  For example, all workers receive medical insurance, 401k plans, and profit-sharing incentives.  Furthermore, full-time workers are allowed personal time off when necessary and get double pay when they work on holidays.  For its flight attendants, the company also provides accommodations and enhancements such as flexible work hours, travel and vacation perks, and family time off.  Meanwhile, the company has instituted a “work from home” policy for reservations agents and allowed top management to hold office in their areas of residence so as not to “disrupt their families and personal lives” (Gittel & O’Reilly 2001, p.5).  Overall, Jet Blue Airways has lived up to its mission of caring for its people.

References

Allbusiness.com (2009). Key Compensation Components. Retrieved December 12, 2009 from:

http://www.allbusiness.com/human-resources/compensation/794-1.html

Gittel, J.H and O’Reilly, C. (2001). Jet Blue Airways: Starting from Scratch. Harvard Business

School, Boston, M.A.: Harvard Business School Publishing

Martocchio, J.J. (2009).  The Costs of Employee Benefits. Retrieved December 8, 2009 from:

www.routledge.com/textbooks/0415396867/slides/11.ppt

The United States Commission on Civil Rights (1969). Equal Opportunity under Federal law.

The University of Maryland School of Law

The United Office of Personnel Management (1997). 360-Degree Assessment: An Overview.

Performance Management Practitioner series

“Fashion has to do with ideas, the way we live, what is happening.”

-          Gabrielle “Coco” Chanel

History of the Chanel Brand

The success of Chanel as one of the leading luxury brands in the world could be traced back to the humble beginnings of its namesake’s founder, Gabrielle “Coco” Chanel. She had revolutionized fashion and had literally liberated women from restrictive clothing and ostentatious accessories through introducing a whole new look that she had started from her own sense of style and freedom. Her designs have greatly appealed to several women from high societies in all ages - but were likewise much imitated by the lower class. She popularized the use of jersey as an haute couture material and her name later on became one of the prominent symbols of elitism, wealth and class[1].

The success of the luxury brand could be attributed both with the manner for which it has adapted to the changing modes of the society and with the way it stood ground and faithful to the original meaning of Chanel “classics,” and in remaining true to the fact that fashion is a conglomeration of ideas - an apt reflection of the way people live and of the events that inspired such way of life. It is not an entity to stand for itself; it is not with the promotion of downright ostentatiousness, but rather with the celebration of femininity and fluidity of motion.

Competition with Other Brands through the Years:

The years 1914 to 1918 saw several socio-economic changes during the First World War There was a growing recognition on the changing roles of women in the Parisian society and the flamboyant manner of dressing became seemingly inappropriate after the onset of war. Thus, Chanel’s introduction of the “flapper style” in the 1920s became in tune with the growing social consciousness that was evidently resulted from the Parisians’ war experiences. Women were finally liberated from their corsets and short sleek hair became the fashion for women who were already asserting their newly found freedom. Chanel became the epitome of the 20s style as the masculine, flat-chest silhouette of couture became synonymous to style and liberation[2]. Much of Chanel’s success was likewise attributed to her partnership with Pierre Wertheimer and to the introduction of Parfums Chanel in the luxury market.

However, the female form returned in the 1930s through the introduction of clothing from Madeleine Vionnet and Mainbocher. Chanel perfume likewise found a very stiff competition with the advent of a new line of perfumery from Elsa Schiaparelli. Yet, Chanel managed to prevail as she was chosen to dress the most influential women of that period - Katharine Hepburn, Grace Kelly, and Elizabeth Taylor. Coco Chanel established a successful fashion studio near the museum of Louvre in Paris, France. Coco Chanel also started her set of jewelry line that was initially used for her daytime sportswear collection[3].

The Chanel perfume line likewise thrived as Chanel No. 5 became the dynamic equivalent of upper class fragrance in the late 1920s. In 1929, Chanel’s partner, Pierre Wertheimer introduced Soir de Paris to gain access to a much general market. This partnership has thrived and became one of the leading industries of the upscale market in spite of the growing differences of the personal relationships of Wertheimer and Chanel. Chanel felt that the Wertheimers were exploiting her talent through not adequately providing her with her fair share in the income of the company. The Wertheimers however, maintained that they have solely financed Chanel’s business ventures and were it not for their help; Chanel would not be able to gain prominence and wealth[4].

The onset of World War II and the invasion of the Nazi forces to France prompted Chanel to close her shop. As the Wertheimers fled to the United States, Chanel tried to gain full control to Parfums Chanel but has failed to do so as the Wertheimers had already anticipated that move.

In the 1940s, Chanel went into exile in Switzerland after France gained victory over the Nazi forces. Chanel allegedly had an affair with Nazi officer Hanz Gunther von Dincklage. Because Frenchwomen who were said to have been supporters of the Nazi forces received unjust social stigma, Chanel decided to go to Switzerland and temporarily continue the closing of her shop[5].

At this time, it was said that one of Chanel’s fragrance engineers, Beaux invented a series of perfumes then called, “Mademoiselle Chanel.” As Chanel attempted to ship the perfumes to the US, Wertheimer was forced to settle into an agreement with her. Mademoiselle Chanel thus disappeared after this alleged agreement.

The 1950s saw the emergence of a new fashion voice from the teen-ager groups, who - prior to 1950s have been following the fashion trends of the middle aged population. There was also a dramatic increase in the population due to several pregnancies after the war. At this time, Marks and Spencer’s ready to wear items were much in vogue as well as Christian Dior’s post-war opulent fashion. Different from the resulting reactions of the public after the World War I, the women at this period felt the need to dress more ostentatiously after experiencing deprivation on fabrics and rich and fashionable clothes during the war. Chanel was angered when she saw this change upon her return from self-exile in Switzerland. She felt that fashion should not be regressing but must continue to embody the fluidity of motion that comes with the passage of time, particularly during the post-war years. But because of the rise of the number of pregnant women, Chanel’s shapeless designs regained its popularity[6].

Chanel asked for financial backing from Wertheimer in exchange of the rights to the Chanel products, which would no longer be exclusively confined to perfumes. This proved to be an excellent business decision as Chanel was able to regain its competitive edge in the luxury market. With the successful inclusion of the classic Chanel 2.55 bag and the Chanel suits, Chanel once again secured its position in the market of the upper echelons of society.

In the 1960s, the television played a major role in the course of the fashion industry. The Beatles and rock and roll provided heavy influences in the manner for which the younger generations dress themselves. The concept of mod fashion was introduced and skirts have dramatically diminished their lengths. Pierre Cardin and Paco Robanne became the leading stylists of this era. Chanel, however, resented this. She felt that the ugliest part of a female body is her knees and must therefore be covered for most of the times. At the end of 1960s, floor length “Maxi” dresses became the fashion rave[7].

Chanel re-engineered classical fashion through the innovations that she introduced in her Chanel suits and pillbox hats. As a matter of fact, there has been no other suit that could rival then first lady Jackie Kennedy’s famous pink Chanel woolen suit, which embodied her feminine style and power.

Chanel’s death in 1971 ended Coco Chanel’s reign as Chanel’s chief designer. She was replaced by Karl Lagerfeld, who were said to have introduced significant changes in the Chanel line while at the same time remained faithful to Chanel’s definition of elite classicism. In 1974, the house of Chanel launched a new eau de toilette, Cristalle which was designed when Coco Chanel was still alive. When Jacques Wertheimer took over in 1974, Chanel No. 5 was starting to be regarded as an outdated perfume and was less favored than Yves St. Laurent’s Opium. He then started to change this conception by banking on the brand’s classicism and exclusivity. The sales of Chanel No. 5 dramatically increased through high-caliber endorsements from the likes of Catherine Deneuve in 1970, renewing the Marilyn Monroe classic endorsement of Chanel No. 5 in the 1950s[8].

In the 1980s, Princess Diana gained prominence as a fashion icon and thus powered dressing and tailored look became the prescribed mode of style. Aside from this, shoulder pads became the latest trends and the TV soaps Dynasty and Dallas became the most influential dictators of fashion. Chanel responded into this by launching the Chanel line of brocade jackets and just above-knee short straight skirts. Quilted Chanel bags became the representatives for vogue clutch bags with colors that match the footwear[9].

The early 1990s was a period of recession. However, Chanel remained to be a global leader in terms of fragrance and in marketing. In the mid-1990s, Chanel further undertook boutique expansions and ventured on skin care line, sunglasses and watches.

In the 2000s, Chanel was able to acquire assets and businesses in the luxury business. Its acquisition of A. Michel et Cie, an exclusive hat maker complemented the company’s existing fashion industry holdings on flowers, feathers and buttons.

Marketing Strategies and Further Expansions:

The company has ventured further as a 2,400-square-foot Chanel boutique was opened in Hongkong , and paying nearly $50 million for a building in Japan’s Ginza shopping district. With the present economic recession, this proved to be a wise venture as the shifting economic trends are now being centered to Asian countries such as Japan, China and India.

Chanel’s legacy on upper-classicism and elitism became one of the reasons why it did not lose its competitive edge against upper-class rivals like Bvlgari, Cartier, Christian Dior, Versace, Louis Vuitton, Tiffany & Co., Gucci and Prada. Time Magazine had several features accounting Coco Chanel’s success and the empire that she has left, that managed to stand amidst periods of global economic crises and recessions[10]. Much of Chanel’s success is due to her unwavering personal style and an adamant refusal to be dictated and be reduced as a mere follower of societal norms, without losing sight of the inherent timelessness in her designs.

In the same manner, Chanel was also able to free the women from the shackles of restrictive clothing without compromising class and elegance and at the same time popularized her clothing philosophy among the masses that could easily imitate her designs. Though imitations, these prove to be Chanel’s measurement of success and further helped the company gained further international recognition.

Marketing strategies that are more aggressive compared to other companies provided the company with a fat profit margin - particularly in the industry of perfumery. In 2005, Nicole Kidman became the face of Chanel No. 5 and more recently, Audrey Tautou became the powerful embodiment of the Chanel credo. The company was willing to take risks and infused so much capital, even at times of economic difficulties. This provided them with positive results and further enabled them to expand to other high-end product lines. Aside from this, the company had successfully shifted its market focus and that proved to be adaptive and expansive in nature. In the late 1980s, Chanel focused on dominating the US market. Presently, Chanel is already focusing its market strategies to Asian countries, which now have the bigger capacity to pay for high-end products.

Chanel became the first perfume company to treat advertising as a project comparable to the making of a film. As a matter of fact, Chanel has its series of short films that effectively brings the viewers into context while at the same time advertise their products. These proved to be an effective as well as an original strategy. Chanel’s short films were oftentimes depicted through the lives of the rich and the famous - banking on the notion that every woman’s dream is to attain what Coco Chanel has attained in her lifetime - prominence and wealth and the desire of whoever men she has chosen. As in every short film, the journey of brining the viewers in the context also marked the beginning of a romantic and an escapist fantasy. The choices of models that would perfectly advertise the brands, which include Marilyn Monroe (1950s), Catherine Deneuve (1970), Nicole Kidman (2005) and Audrey Tautou (2009), were an embodiment of feminine beauty and sensuality. Who would ever forget Marilyn Monroe’s classical Chanel No. 5 advertisement, as it gained similar fame and prominence as Marilyn Monroe herself? Chanel No. 5 became a symbol for certain facets common to all women - exquisiteness, timelessness and even the difficulty of attainment. Choosing Audrey Tautou as a present endorser may have been a symbol for Chanel to finally asserting its Parisian uniqueness and slowly abandoning its all-American imagery.

In 15 August 2002, Media Business published that Chanel shifted its market to target women in younger age brackets through the launching of its new fragrance - Chance. Chance has received “the biggest marketing push in the company’s history - with an introductory budget of more than $12 million. Chanel therefore found new competition in this line with the already established Happy by Clinique and CK One of Calvin Klein. This effort is apart from the launching of Allure in 1996 and Coco Mademoiselle soon after, which was targeted for the younger population too. This maybe attributed to the growing number of wealth distribution in the younger ages.

Businessweek, in its January 29, 2007 issue published that Chanel is taking aggressive measures to appeal to a younger set of consumers further by selling Chanel products in independent high-end boutiques such as Jeffrey’s in New York and Maxfield’s in Los Angeles. These aggressive marketing measures were even more heightened upon the launching of Chanel No. 5’s internet film campaign in 2005, with its new style icon, Audrey Tautou.

Compared to other brands like Louis Vuitton and Gucci, Chanel provides autonomy to its regional heads and is more decentralized in order to maximize its marketing potentials amidst competition.

Chanel made an Asian statement when it erected a 10 floor retail facility in the Ginza district in Tokyo, Japan. This is Chanel’s largest store in the world which showcases not only retail stores but high-end restaurants in conjunction to the classic Chanel theme. It also showcases a hall for concerts and exhibitions to further provide rich cultural experiences to the shoppers. Chanel would be opening its new Shanghai boutique after it has received strong sales in China for the past years. The first Chanel store in mainland China was opened in 1999 in Beijing[11].

Presently, Chanel operates 42 boutiques in the Asia-Pacific - 8 in Hongkong and 5 in mainland China making a total of 151 Chanel boutiques worldwide, while one of its closest competitions, Gucci, has 425 stores[12].

Chanel in Times of Recession

In spite of the seeming invincibility of Chanel, its resiliency is being tested by the present financial crises. Chanel had to downsize in order to adjust with poor economic gains. Its much funded worldwide tour was postponed into an indefinite period of time in order to offset losses[13]. However, Chanel managed to retain its status through marketing strategies that promoted its products “as luxurious yet attainable investments, while all the while trying to remain above the scrum of middle-class consumer culture”[14]. As a matter of fact, Chanel continued to promote itself as the embodiment of Parisian elegance through bringing Coco Chanel’s history come to life, in spite of the fact that its highest selling store was situated not in Paris but in a shopping mall in Waikiki, Hawaii.

Fighting Product Imitations:

Though earlier, Chanel said that she does not want to undertake any effort to combat the piracy of her products, the company today already took a stand against such piracies, owing to the fact that products are already gaining their respective “investment” statuses. Like any luxury brands, Chanel products were now bought not only for their functionalities but also for their promised uniqueness and exclusivity.

These changing perspectives may have been derived from the growing efficiencies on technological breakthroughs. Right now - particularly in developed countries such as the United States of America, France and England, with the growing affluence of the middle class in Asia, consumers already find it relatively easy to obtain the products that they need. They now seek for uniqueness and for exclusiveness - for the opportunity to own something that others could not readily obtain. This has undoubtedly paved further prominence of luxury items - particularly of Chanel, which from viewing history remained “different” from the fashion addiction of the mainstream public. As a matter of fact, Chanel recently placed serials in all of their products to further promote the “uniqueness” of one product from the other.

This “exclusivity” may have been affected by the counterfeit Chanel products and may be one of the reasons why Chanel already took a stand against piracy. However, as with any other products, the existence of counterfeit items becomes one of the primary bases for measuring the products’ success and popularity.

While the black market could be tolerated, the gray market poses a bigger threat to luxury products such as Chanel. The gray market tends to sell genuine products through non-affiliated and non-endorsed channels at a much cheaper rate. This ultimately damages the brand’s high-end image - particularly to the upper class, which patronizes these products most.

Projected Sales and Performance[15]:

Chanel has been very discrete in revealing its annual revenues and its over-all performance. As a matter of fact, because of its non-disclosure, it was not included in the Forbes Magazine’s most recent to 2000 companies of the world. However, one could be able to arrive at the closest estimates by looking at Chanel products’ performance compared to its other competitors such as Christian Dior. Presently, the owner of the Chanel fashion house - Alain and Gerard Wertheimers of Paris hold a tight rein in the over-all management of the company. In spite of the company’s reluctance to reveal its over-all finances, its owners - Alain and Gerard Wertheimers ranked 55th in Forbes’ 2009 list of world billionaires with a net worth of $8 billion.  According to Gilbert Harrison and Robin Andrea Harris, founder and vice-president of the fashion industry investment firm Financo, and Mitch Hara, managing director in Peter J. Solomon Co.’s merger and acquisitions groups in an interview entitled, “Buying Chanel (All of it),” published in www.portfolio.com and written by William Dutge (2008), Chanel’s 151 boutiques worldwide may be worth $10.3 billion to $14.8 billion.

In arriving at this assumption, Harrison, Harris and Hara looked at Chanel’s performance in the fashion business, in its perfume lines and its other acquisitions. According to them Chanel’s annual revenue runs between $2.3 billion and $3 billion in terms of its fashion products sales making its estimated value between $5.6 billion to $7.7 billion. In the lines of perfume and cosmetics, considering that it has an average performance compared to its competitors - Clarins, Estee Lauder, and L’Oreal, its annual revenue may range from $180 million to $240 million making its added value $3.1 billion to $4.1 billion. In spite of the fact that the average luxury-goods stock is off 40 percent due to economic recessions, it is deemed that Chanel is able to hold up better than other high-fashion lines. This added value may range from $2.2 billion to $3 billion.

Forbes magazine recently published a list of most desirable luxury brands using the online survey of Nielsen in 48 countries worldwide. Chanel came in second to the list while Dior came in fifth. As Dior announced its revenue of around $6.5 billion in the first quarter of 2008, posting an average of 5% growth, Forbes estimated that Chanel maybe earning a total of $8.67 billion[16].

Presently, Chanel No. 5 holds 6 percent of the worldwide fragrance market share[17]. A variant of Chanel perfume, Coco Mademoiselle holds 3 percent of the market shares in Britain, which is indicative of how Chanel survived the changes in the upper market preferences through the years. The launching of the movie “Coco Avant Chanel” starred by its endorser Audrey Tautou undeniably educated the new consumers about the exquisiteness of Chanel and its namesake designer.

Conclusion:

These developments would provide the reasonable conclusion that Chanel has survived the market and has been globally recognized because the company, as a whole kept on re-inventing itself without losing sight of its real identity. Chanel continues to dominate the market in spite of increasing competition and changing preferences, because, as Coco Chanel herself pointed out, it is an embodiment of woman of the world.

References:

Coco avant Chanel. Dir. Anna Fontaine. With Audrey Tautou, Benoit Poelvoorde, and Alessandro Nivola., May 2009

“Chanel.” Accessed 10 December 2009 from www.referenceforbusiness.com

“Chanel to Open New Shanghai Boutique.” 12 October 2009. Accessed 07 December 2009 from www.luluscouture.com

“International Directory of Company Histories.” Vol. 49, St. James Press, 2003

“The World’s Billionaires.” Forbes’ Magazine. March 11, 2009. Accessed 10 December 2009 from www.forbes.com

Betts, Kate. “Coco Chanel.” Time Europe. 13 November 2006. Accessed 07 December 2009 from www.time.com

Davies, Lizzy. “Chanel Sheds 200 Jobs as Sales of Luxury Items Decline.” The Guardian. December 2008. Accessed 07 December 2008 from www.guardian.co.uk

Dutge, William. “Buying Chanel (All of It).” May 2008. Accessed 10 December 2009 from www.portfolio.com

Weston-Thomas, Pauline. “Flapper Fashion 1920s.” 2007 Accessed 07 December 2009 from www.fashion-era.com

Weston-Thomas, Pauline. “1930s Fashion History, Costume Images and Social History.” 2007 Accessed 07 December 2009 from www.fashion-era.com

Weston-Thomas, Pauline. “1940s Utility Clothing.” 2007. Accessed 07 December 2009 from www.fashion-era.com

Weston-Thomas, Pauline. “1950s Fashion History, Costume History and 50s Social History.” 2007. Accessed 07 December 2009 from www.fashion-era.com

Weston-Thomas, Pauline. “1960-1980 Fashion History.” 2007. Accessed 07 December 2009 from www.fashion-era.com

[2] Weston-Thomas, Pauline. “Flapper Fashion 1920s.” 2007 Accessed 07 December 2009 from www.fashion-era.com

[3] Weston-Thomas, Pauline. “1930s Fashion History, Costume Images and Social History.” 2007 Accessed 07 December 2009 from www.fashion-era.com

[4] “International Directory of Company Histories.” Vol. 49, St. James Press, 2003

[5] Weston-Thomas, Pauline. “1940s Utility Clothing.” 2007. Accessed 07 December 2009 from www.fashion-era.com

[6] Weston-Thomas, Pauline. “1950s Fashion History, Costume History and 50s Social History.” 2007. Accessed 07 December 2009 from www.fashion-era.com

[7] Weston-Thomas, Pauline. “1960-1980 Fashion History.” 2007. Accessed 07 December 2009 from www.fashion-era.com

[8] Weston-Thomas, Pauline. “1960-1980 Fashion History.” 2007. Accessed 07 December 2009 from www.fashion-era.com

[9] Weston-Thomas, Pauline. “1960-1980 Fashion History.” 2007. Accessed 07 December 2009 from www.fashion-era.com

[10] Betts, Kate. “Coco Chanel.” Time Europe. 13 November 2006. Accessed 07 December 2009 from www.time.com

[11] “Chanel to Open New Shanghai Boutique.” 12 October 2009. Accessed 07 December 2009 from www.luluscouture.com

[12] “Chanel.” Accessed 10 December 2009 from www.referenceforbusiness.com

[13] Davies, Lizzy. “Chanel Sheds 200 Jobs as Sales of Luxury Items Decline.” The Guardian. December 2008. Accessed 07 December 2008 from www.guardian.co.uk

[14] Weston-Thomas, Pauline. “1960-1980 Fashion History.” 2007. Accessed 07 December 2009 from www.fashion-era.com

[15] Dutge, William. “Buying Chanel (All of It).” May 2008. Accessed 10 December 2009 from www.portfolio.com

[16] “The World’s Billionaires.” Forbes’ Magazine. March 11, 2009. Accessed 10 December 2009 from www.forbes.com

[17] Weston-Thomas, Pauline. “1960-1980 Fashion History.” 2007. Accessed 07 December 2009 from www.fashion-era.com

Politics

Western culture refers the traditional customs of the European origin it entails the political system, religious beliefs, ethical values and the social norms. The politics of the West have been shaped by different phases of civilization dating from the medieval periods.  Western culture is not homogenous since it hosts migrants from diverse cultures and political ideologies.

From 1900 until the time of Alexander the Great, there was a sharp contrast between the East and the West which to the great war between the Greeks and the Persians. During this time, the West was considered to be at the classical stage. The Roman Empire was built upon the Greek democracy and it spread its agenda all through the empire as they conquered Europe including the Hellenic world during the first century BC. For more than five hundred years, Rome Empire maintained the political ideologies of the Greek east and consolidated it with the Latin West though, just like Greece, it was no longer democratic. The ancient Rome was a civilization that came up from a city state which was founded on the Italian Peninsula circa in 9th century and grew to a huge empire. After twelve years of existence, the Roman civilization took a political shift from monarchy, to a republic and finally to an autocratic empire. It dominated the Western Europe using roman legions and by giving roman privileges and citizenship to the entire empire.

Woodrow Wilson who was the twenty eighth president of the United States was also the one of the greatest scholars in the progressive Era. The treaty of the Versailles was a peace treaty found at the end of World War I. It is this treaty that ended the war between the Germans and the others known as the allied powers. It was when Wilson was president of America that the treaty was signed, that is in the year 1919. Wilson believed in self determination collective security and international law and these principles helped him to go though the dark ages of the Versailles times. He also believed in democratic government and a league of nations.

It was note then that countries like Britain, Italy and France might have looked down upon Wilson and philosophies but as we speak all these nations and even others like Germany conduct their European policy with respect to Wilson’s ideas. These ideas were at some point viewed as a mere vision is now very well regarded as fundamental. Wilson a European statesman had a lasting respect till to day and his ideals are still very influential.

As Christianity took root in the Roman world, it absorbed much of the Roman culture and traditions thus laying basis for the advancement of Western civilization after the fall of the Roman Empire giving rise to the medieval west. After the fall of the Roman Empire, Europe was faced with political anarchy with many principalities and kingdoms warring. However, when the Frankish kings took over, they realized political stability and unity thus evolving into feudalism. With feudal system, most of the noble lost their traditional source of power. The teaching of the church preserved the politics, arts, education, while the culture was drastically transformed as the Greek and Roman paganism was replaced by Christianity.

The men in the medieval period sought power through the church. The modern western culture was based on the idea of democracy as the ideal form of the society.  The medieval period was then followed by renaissance which was triggered by the Greek and Arabic influences. From the late 15th century up to 17th century, the western culture began to spread to the entire world, the western political thinking also started spreading to the rest of the world. Despite the past empires in the Western politics, democracy and concept of freedom is a distinguishing factor of the Western people form non-western people. The eras of the middle age and the modern times that advocated for separation of the state from the church has paved ways for advancement and development of distinctive political norms.

The civilization that followed medieval period was the Renaissance and reformation. This period ranged from 1500 to 1650 and it contributed in the change of the political ideologies in the western world. It was the actual onset of the feudal even after the establishment of feudal institutions in the entire Western Europe, this feudal failed to realize a unidirectional political revolution. Feudalism came up as a result of the state society where land was the main source of wealth and military was the basis of power specifically in the agrarian societies. However, in France and England, this period led to the establishment of strong monarchy. This period was characterized by the by reformation caused by a catholic monk Martin Luther who publicly denounced the catholic beliefs including the institution of papacy. During the same time, there arose the western empires which build trade unions with other nations in Africa. After trading with Africa for along time, the western government began establishing colonies in Africa.

The last type of civilization that contributed to the current political situation in the west is the progressive era. Woodrow Wilson who was the twenty eighth president of the United States was also the one of the greatest scholars in the progressive Era. The treaty of the Versailles was a peace treaty found at the end of World War I. He did not gain much from Versailles and the senate did not ratify this treaty but his vision that contained great belief for diplomacy for the country and the world at last did not disappear just like that they became very relevant in setting the tone not only for America but the whole world. This was a period of reforms in the United States and it lasted for forty years (1880-1920).

The main purpose of this era was political purification. The blacks and the illiterates were excluded from vote. Immigration form southern and Eastern Europe were cut back. There were significant changes at the national levels.  They exposed the corruption cases and scandals in the national magazines. This era is also characterized by various revolutions which were to change the West forever causing new political ideologies and change in the society. The very first of these revolutions began in North America which was the territory of the British. Inspired by Enlightenment ideals, some leaders saw it very possible to realize an ideal nation. Another revolution that reshaped the western politics was the French revolution. The same enlightenment ideals that cause American Revolution aided the revolution in France at the time France was under economic crisis.

Reference:

Samuel P. Huntington, The Clash of Civilizations and the Remaking of World Order (1996).

Thompson, William; Joseph Hickey (2005). Society in Focus. Boston, MA: Pearson

Bonnett, A. 2004. The Idea of the West

Davidson, Roderic H. (1960). “Where is the Middle East?”. Foreign Affairs 38: 665-675.

Table of contents

Applying the five ethical principles

Autonomy

Nonmaleficence and Beneficence

Justice 

Fidelity

Organizations

American Mental Health Counselors Association (AMHCA)

North Dakota Counseling Association (NDCA)

Operationalizing social change

Conclusion

Professional identity is an imperative psychological resource that assists counselors to develop and sustain the motivation to attain maximum productivity and produce meaningful results even in the presence of untoward changes that occur in the domain of the work place. The essence of understanding or developing professional identity is supported by the fact that there exist enormous changes that bring along with them uncertainties, uncharted pressures and challenges on the professionals consequently eroding their capability to promote public good.   Additionally a strong sense of such identity is a vehicle that enables counselors to constantly reflect about their work lives, the works of the people that they supervise and their personal achievements.  It is thus without saying essential for a counselors to construct their own professional identity if they are to achieve self actualization.

As a mental health counselor the key to outstanding work results would be to not only have an understanding of the profession and its requirements but to moreover have insights about how professional identity is achievable. The tasks of  a mental health counselor are enormous since it is generally not that easy to constantly be in a position to counsel families, groups, individuals, and couples in a quest to helping them attain optimal mental well being and  health.  As a mental health counselor it is my responsibility to help persons to deal with various issues that include stress management, addictions, marital problems, substance abuse, suicidal ideation, self esteem problems, parenting problems among other family or personal tribulations. At the end of the counseling sessions it is expected that the client would have been helped to rectify or prevent the problems or conflicts. The insights and information given during the sessions must enable the clients to make positive choices and changes that would be crucial in assisting them to realize their future goals. In such an environment where infinite problems are presented and solutions developed then there is no doubt that I would have to face countless ethical dilemmas and a long list of other challenges. To be able to comfortably deal with the problems, changes and at the same time realize self actualization and maximum productivity I must develop a strong professional identity sense.  This paper gives detailed descriptions of how I plan to create my professional identity as a mental health counselor. In line with that this document shall give explanations of how the five ethical principles that are the backbone of the ACA code of ethics will be operationalized.    Furthermore it would be necessary to have mentors or work closely with other professionals that would help me sharpen my identity. To facilitate this cause then affiliations to renowned   organizations in the profession would be essential. The paper thus intends to let the reader understand how these organizations’ missions and visions are aligned with my personal professional values and therefore how they would contribute in my growth in the field.   In addition the paper will indicate how social change would be operationalized together with a comparison of my attitudes about mental health counseling with those of another professional in the field.

As earlier mentioned mental health counselors are confronted with infinite ethical dilemmas in their daily practice.  In fact Aiken (2004) notes that the nature of situations that a mental health counselor handles make it hard for them to avoid encountering conflicting issues. Nonetheless, even when confronted with such situations the counselor must always acknowledge that their primary responsibility is to enhance the well being of the client and thus provide solutions that align with this objective. Sometimes however in a quest to promote the objective the client’s life or that of persons close to him may be endangered.  Such a case would include for instance where the client requests for non disclosure of their HIV status to their spouses or when the patient’s family members request for non disclosure regarding his terminal prognosis.  In similar conflicting situations the five ethical principles provide nonnegotiable ethical standards that would be of assistance in getting better understanding of the issues and thus making rational decisions. The moral principles include justice, autonomy, fidelity, beneficence and nonmaleficence.

Autonomy describes the freedom to make binding and discretionary decisions which are consistent with the scope of practice.  A clear understanding of the principle would be imperative in helping me to comprehend the freedom that I posses to choice and action.  With the principle in mind then it becomes easier to distinguish and discern the choices that are wrong and those that are right for the client. The concepts of the principles clearly showcase the responsibility that I have as a counselor to appropriately encourage the patient to act upon their own convictions or values or make their own decisions.  The concept gives me as the leader reason to explain to the patient the essence of being autonomous but at the same time issue explanations of how their decisions may impinge on other people rights or how they may not be in line with societal values.

Nonetheless this principle would also give me as the professional the right to make decisions that override client’s choices especially when they are not of sound mind and thus have little chance of making rational decisions.  Therefore in a scenario where the client is not capable of coming up with competent decisions may be since she or he is handicapped mentally or is underage and yet she or he insists on having their decisions followed the principle would allow me stop them from acting on those decisions that would definitely harm them or others.

Furthermore with the principle in mind I would be able to allow the client to have a right to self rule but at the same time protect him from unwanted intrusions (Lewis and Sterling, 2006). In scenarios where I have several reasons to believe that disclosure for instance would result to incapacitation of a client who is severely depressed then in protecting the client the principle would require me to pursue non disclosure.

In addition operationalizing this principle would require that I do not necessarily turn to others for me to know the requisite information that I need to give to the client. Essentially no one apart from me needs to give me the approval to take action or to make decisions based on my assessments. Comprehension of the principle including the education that I have attained from classroom training is enough to allow me to independently interpret the patient’s symptoms, initiate, develop and enact therapeutic solutions or care plans. In practice I would be aware that if I consistently support non binding and nondiscretionary decisions then I  would not be supporting autonomy and therefore I would have no sense of professional identity and thus may not have the chance to attain  self actualization or  significantly contribute to practice.  Proper understanding of the concept moreover would be imperative in allowing me to comprehend that working collaboratively with other mental health counselors does not preclude me from acting or functioning autonomously. In fact collaboration with others will merely allow me to be better informed to autonomously counsel newly diagnosed clients.

The principle of beneficence reminds me of the moral obligation that I have to purposely act for the benefit of other people, act with kindness, promote goodness and charity. Beneficence simply reflects the responsibility to significantly contribute to the client’s welfare when possible.

Nonmaleficence on the other hand implies the ability to abstain or refrain from injuring other persons and furthering their well being by eliminating threats or removing those elements that would result to harm. Inflicting intentional harm or encouraging patients to take up actions that would risk harming other people is thus unethical.  It may seem that it is always natural to promote or further good every time but that is not always the case and thus an understanding of these moral principles becomes imperative.

Essentially understanding the concepts would encourage me to undertake only those actions or develop only those care plans that would be imperative to prevent the client from harm or generally be of help in improving his situation (Edwin, 2009). I would refrain from initiating actions that I am aware would cause the patient needless suffering.  For example, if I perceive that disclosure of terminal prognosis would harm the patient’s mental well being then non disclosure would be a rational and ethical alternative. Beneficence and nonmaleficence concepts encourage me to consistently weigh the possible risks of care plans or problem solutions against their possible benefits before settling for one plan of action.  The selected courses of actions must never at anytime have more or greater risks than the perceived benefits.

Justice simply describes universal fairness and demands the respect of individuals’ rights.  In practice the principle necessitate that I will have to observe fairness and provide the different clients with equal opportunity for quality service and outcomes.  In observance of justice I would under no circumstances discriminate or exploit my clients for reasons of their social class, religion, gender, race or age. Nonetheless I am also aware that the application of the principle may in crisis require that the rights of a patient be curtailed for the common good of the public. This is for instance in a scenario that requires health measures be developed to ensure that the client is quarantined due to his mental condition and violent acts  in order to prevent him from causing harm to the public. The action undertaken in such a set-up would favor distributive rather than retributive justice. The principle thus enables me to understand the situations where I would need to further redistributive or distributive interests.  As a professional with knowledge of the principle I am would be in a better position to understand where social controls for example that are imposed on individuals with diseases such as AIDS are inappropriate and thus offer the ideal remedies. The balance between redistributive or distributive justice interests is slim and thus it would be imperative that I do not loose sight of the essence of any.

Additionally in pursuance of the same principal and the development of my identity, I would have to ensure fair distribution and access to the health resources that I offer by all persons in the community. That means that I will find a way of time to time I becoming of service to both the rich and the poor including those that are in deprived areas even if it implies having to travel now and then and personally going to their communities in order to reach them.

Fidelity encompasses the notions of faithfulness, honoring commitments and loyalty. In furthering its requirements I must generally promote the goals of moral autonomy and patient advocacy values that include care and accountability to the client instead of the profession itself, the hospital or myself. The principle refers to the obligation that I have to honor the contracts created with the client, keep the promises therein and truth tell in all the appropriate situations in an attempt to provide the best care solutions. Fidelity requires that the client needs come before my personal interests. The service offered therefore becomes client centered and the solutions developed are customized to the specific needs of the patient (Cherry and Jacob, 2005). On the same note I would take care to as much as possible leave no obligations unfulfilled or act in a manner that would threaten the existing therapeutic relationship.

Practicing fidelity would ensure that clients trust me the counselor, and thus have faith in and apply the therapeutic solutions that have been offered. This way it would be possible to achieve optimal outcomes with each and every client that I encounter, implying that my practice as a professional would be marked with a lot of success cases thus enhancing the growth of my professional identity and professional reputation.

Working together collaboratively with other mental health counselors is imperative in helping me to grow as a professional and obtain an outstanding professional identity sense. Apart from my local hospital setting the other professionals can be found at the various associations that are available for mental health counselors. The insinuation is thus that I intend to become a member of organizations such as AMHCA in order to be within an environment that would be of help in the development of my professional identity.

AMHCA is an organization with approximately six thousand mental health counselors who work together to ensure the growth of the profession and impact the lives of Americans in general. The association has been existent for a period of twenty five years and has assisted mental health counselors to network with their fellow professional peers, expand their knowledge professionally and be of better service to clients.

The mission of the organization is to enhance the mental health counseling profession through advocacy, licensing, professional development and education (AMHCA, 2002).  The goals of AMHCA include helping professionals to serve the community, promoting the worth and the dignity of their clients through best practice, freedom of inquiry, competence and objectivity.  Their goals and mission have a lot in common with my professional values and thus will solely serve to promote them. For instance just like them I believe in optimally carrying out professional responsibilities, competence, confidentiality and protecting the client’s welfare.  I furthermore also support the provision of quality and unmatched mental health counseling that is also consistent with professional values and ethics. In my practice it would also be imperative to constantly upgrade or advance my professional knowledge.  AMHCA provides professionals with the opportunities and education programs to further this cause.  Moreover I believe in working collaboratively with other professionals, an objective AMHCA’s mission and goals support since they endeavor to create an active forum that will foster cooperation among providers for comparable professional standards in order to improve care and services to clients.

Another association that I plan to be affiliated to is the NDCA. The association allows any individual that has interest in human development or health counseling to apply for membership. Its mission is to enhance the health counseling profession through advocacy, professional development and education. Their goals include the promotion of public trust and confidence in professional counseling and uniting under one organization people that are engaged in the various phases of professional counseling.  They furthermore seek to improve the standards of professional counseling, encourage the development or initiation of creative activities and programs in the counseling profession and the dissemination of information that would further human development and the professional counseling (NDCA, 2007). All this is however promoted in line with practice that aligns with stipulated professional ethical standards.

The mission and goals of NDCA are compatible with the my professional values additionally since they do not support the misuse of the clients but seek the provision of quality service with  keenness to uphold professional integrity and application of rational when confronted with various  ethical dilemmas. They also promote cooperation and networking of their professionals in order to allow exchange of knowledge, experiences and discovery of new facts through combined research efforts. They furthermore support the application of justice, autonomy, fidelity, beneficence and nonmaleficence principles which form the backbone of my professional values.

While mental health counseling may not fix or solve all the problems in the lives of individuals it still has the ability to bring about social change. I intend to realize social change since mental health is influenced and can influence social elements and behavior and thus by promoting its well being then it becomes feasible to utilize it as an agent for societal change. For instance by initiating group therapy for stress management purposes then I can be able to assist a huge number of community members to deal with or  cope with their emotional problems consequently making them to become more productive for the benefit of the society at large.

Offering addiction counseling on the other hand will enable various individuals to get rid of their addictions to alcohol, heroin, cocaine or other dangerous substances. As a result I would be playing an important role in the community by preventing the occurrence of these habits since such addicts are usually responsible for many social evils in the community. With the existence of such people in the community criminal activity that includes property theft, shoplifting, murders or burglary increases. There is also the promotion of immoral habits such as prostitution which lead to the spread of deadly diseases such as AIDs in the community. By assisting these individuals to deal with their challenges, then social change becomes imminent because the root cause for the social evils that were available would have been dealt with. The community thus becomes a better and safer place to live and work in.

Furthermore assisting families to deal with their marital problems, suicidal ideations or self esteem problems will help in the promotion of happier and healthier families. This way disorders and medical conditions that would have otherwise cropped up courtesy of the environment provided by these situations are prevented from occurring. Generally through my services social change would be inevitable since my clients with their different problems would be encouraged to make healthier and positive choices and therefore become more productive members of society.

Mental health counseling must assist individuals, families and groups to experience overall wellbeing and attain good mental health; that is actually the main idea or attitude that I harbor towards this field. Generally the counseling offered therein does not necessarily target those people that suffer from major mental disorders but rather is also mainly designed for persons that do not enjoy good mental health and thus are unable to lead wholesome or healthy lives.

Seligman (2004) also a professional in the field agrees with the sentiments affirming that the path and practice of this field is diverse and even individuals with suicidal tendencies, abuse problems including other the family problems are eligible for this services. The ideas of this professional are in consistent with the attitudes that I have that as a professional in this field one must be able to diagnose a client’s problem, suggest a remedy path that is customized and personalized to the client in question. Additionally my position that is seconded by  various professionals in the field include the fact that I believe mental health counseling is even more effective than counseling that is availed by psychologists,  social workers or psychiatrists.  This is since counselors in mental health are well trained on the utilization of psycho educational models which they combine with traditional diagnosis approaches when handling their clients.  Through this approaches they are able to look at presented problems from various angles and issue the most appropriate and relevant treatment methodology and judgments. Mental health counselors are better able to unearth the complexities involved in the issues that their clients experience since they have the competence and training to assist them to overcome the problems.  Exposure to the services of a mental health counselor who understands the requirements of the field and who is familiar with his professional identity can be very helpful in assisting individuals to avoid serious mental health problems later and have a more positive outlook of life.

References

Aiken, T.D. (2004). Legal, ethical, and political issues in nursing. Philadelphia: F.A. Davis.

American Mental Health Counselors Association (AMHCA) (2002). Code of ethics. Retrieved on November 12,2009, from http://www.amhca.org/about/default.aspx

Cherry, B., and Jacob, S. (2005). Contemporary nursing: issues, trends and management. USA: Elsevier Health Sciences.

Edwin, A.K. (2009). Non-Disclosure of Medical Errors an Egregious Violation of Ethical Principles. PubMed Journal, 43(1), 34-39.

Lewis, F., and Sterling, E. (2006). Autonomy in nursing.  Ishakawa journal of nursing, 3 (2),1-6.

Seligman, L. (2004). Diagnosis and treatment planning in counseling. New York: Springer.

North Dakota Counseling Association (NDCA) (2007). Constitution. Retrieved on12^th October, 2009 from http://www2.edutech.nodak.edu/ndca/constitution.html

Introduction

Tolerance can be simply perceived as an individual’s appreciation of diversity, multiplicity and his ability to live and let others live. Tolerance is a lifestyle, an attitude and peoples way of thinking. It implies that one adheres to his personal convictions but at the same time accepts the fact that others have the right to also subscribe to their own convictions. It thus involves the rejection of absolutism and dogmatism.  Even then the appreciation of other people’s beliefs does not necessarily mean that one embraces those practices and opinions, it thus all about harmony in difference.

Americans should understand that the concept of globalization makes universal many distinct ideas, customs, political ideologies, behaviors and even economic models and they should be encouraged to abolish thoughts that do not condone differences in order to give every person the right to act according to or practice their culture. To lay a foundation for tolerance in America the only requirement is that individuals comprehend that their freedom solely ends where other person’s rights begin and being conscious that they are not the only people alive in the world or the community.

Discussion

Society without tolerance

Many people tend to hold the perception that in this century particularly in the United States intolerance and prejudice has been eliminated or rather educated out of the country’s system. It is however unfortunate that tolerance is still an elusive virtue for the American people as evidenced by negative statistics of innocent citizens that become victims of acts of intolerance. It is clear that the society is yet to be tolerant of those minority groups and members that reflect differences in terms of their religious affiliation, age, race, political affiliations, sexual orientation and socioeconomic status.   There is unarguably a great difference regarding how Americans put tolerance on paper and how it is manifested in practice. Although the society can be credited for making some steps towards encouraging tolerance as indicated by the acceptance of for instance gay rights movements, feminist movements, political correctness, women’s suffragette movement their is still more that needs to be done.

The most profound effect of intolerance in the American community has been the increase in hate crimes.  Hate crimes are those atrocious crimes that are committed, with their motivation being dissidents’ intolerance of their targets sexual orientation, religious or political attachment, gender, socio economic status or disability. FBI (2009) recent figures show that hate crime and intolerance in the year 2007 was responsible for more than nine thousand offenses reported. Fifty percent of those incidents were racially motivated; approximately seventeen percent resulted from sexual orientation intolerance, one percent resulted from targets’ disabilities, thirteen percent occurred courtesy of national origin bias while sixteen percent were blamed on religious bigotry.

Unfortunately the effects of societal lack of tolerance are said to linger and stay on for longer periods of time than the implications that result from violent criminal activity. The stress, resentment, despair and anger after an individual is exposed to acts of intolerance may last for even more than four years.  Living in a society that does not accommodate distinct lifestyle aspects makes minority group members to continually live in fear, perceive themselves as vulnerable, endangered and powerlessness. The consequence of such feelings in victims includes poor self image and self esteem, psychological damage making them less productive in society.

Positive effects of tolerance

In light of the implications that intolerance has in the society today then tolerance must generally have enormous and desirable effects to the community. Generally promoting tolerance in the presence of the diversity and differences in the general public is central to ensuring sustainable development. Sustainable development is development that would not only be beneficial to the present American generation but also the future generations.  The environment provided by tolerance makes it easier to simultaneously achieve economic and social development.

It is imperative to note that where intolerance exist then resentment, conflict and violence is imminent.  Such an environment thus gives room for moral and social evils to occur.  The economic cost of these evils to society is greater than can be fathomed. In a scenario where for instance those from rich suburbs are unable to tolerate those that stay in the low cost housing units on the grounds of their socio economic status it would not be surprising for the local enforcement agencies to consistently called in to deal with cases of social unrest, that would result from the poor people complaints of unfair treatment from their rich counterparts. It would moreover not be strange for cases of the rich property thefts or destruction to be common. This means that the time that would have been used to carry out society development activities is diverted towards implementation of unproductive activities. The community thus spends more time and invests more in putting out social fires instead of coming up with strategies that would enhance the welfare of every individual and thus that of the nation in general.

Tolerance therefore fosters unity, cooperation and the much needed peaceful environment crucial for prosperity in the country. Tolerance makes it easy to reduce the gap between the poor and the rich as everyone directs efforts to support the vision of equity within a stable society.  Supporting tolerance means that no one will have reason to be intimated since everyone will be free to exercise and enjoy their rights as stipulated within federal or state laws.  All community members will as a result feel motivated to rigorously participate in the creation of strategies that would be geared towards eliminating impediments to social equivalence and other challenges that for example face the criminal justice, health care and education systems.

If America is identified as a tolerant society and one that observes universal principles of equality, human rights and fundamental freedoms then the chances that entrepreneurs from other countries  will be motivated to make investments in the country become higher. This is since all investors are interested in doing business in communities that will accept them with their opinions and practices and subsequently not judge their businesses in light of their characteristics such as disability, age, gender, sexual orientation, social economic status, religion or even health status. On the same note entrepreneurs or businessmen that do not judge their clients or employees on the basis of their affiliations or personal characteristics definitely experience more returns on investment, enjoy sustained competitive advantages, have reduced legal challenges, enjoy more reputation benefits, increased employee morale, and are able to easily penetrate new markets.

Conclusion

In conclusion the negative effects of tolerance are hard to find or come up with.  Nonetheless in some circumstances if tolerance does not observe limits then immorality may have chance to dominate. For example if the society chooses to be tolerant of the opinions of people that promote pornography, homosexuality, unnecessary abortions, sexual harassment, and environmental pollution among other vices then it may be impossible to maintain sanity in society. Therefore intolerance when applied rationally may not be inherently evil.  Actually tolerance in particular situations may also not be inherently good! In fact if it is applied on the wrong things then it instantly becomes a great evil.  Generally since we live in a social environment then it is imperative that certain levels of tolerance be exercised with regards to the distinct moral standards and characteristics that different citizens harbor. However in case of perceived evils then it may not be rational to remain silent but rather the society will be expected to speak out and act in a show of intolerance.

Works Cited

Federal Bureau of Investigation (FBI) (2009). Hate crime statistics. Retrieved on 13^th October, 2009 from

http://www.fbi.gov/ucr/hc2007/incidents.htm

Introduction

Energy is one of the two commodities that can be considered indispensable for human existence. Energy furnishes human needs and allows humans to live a sustainable life (Sen, 2008). It is the prime mover of productivity as it powers the world’s industries which provide the people with both their basic needs and jobs. Energy comes from different sources. While fossil fuel has been widely used since Industrial Revolution, the potential of solar energy was not given that much attention. People sequester energy from various sources while solar energy which comes freely and has an enormous amount of power was not used extensively as other sources of energy. However, with the current situation of the environment, the world has turn heads on potential alternative sources of energy which can replace fossil fuels. Fossil fuels such as coal, oil and natural gas have been used extensively for hundreds of years because it a conventional source of energy but then again, considering that fossil fuels are non-renewable, exhaustion of sources of these important fuels may hinder future production. More importantly however, fossil fuels are huge contributors to the environmental degradation caused by carbon emissions. Indeed, the use of fossil fuels results to environmental constraints thus explains why tapping clean yet economical alternative sources of energy is necessary. The sun is one of the infinite sources of energy along with wind, water and geothermal energy hence it can be used as a renewable energy source. At the same time, problem with carbon emission would be solved. Solar energy is virtually limitless form of energy which can be harnessed to power the daily activities of humans and while it has not been used exclusively the growing concerns on environmental degradation resulting from the use of fossil fuels bring solar energy into the forefront of alternative energy options.

Literature Review

The potential of solar energy as fuel was recognized even during prehistoric times wherein it was used for domestic needs. The memorabilia of Greek historian Xenophon contain some accounts of the teachings of the Greek philosopher Socrates (470-399 BC) regarding the correct orientation of their homes to make it cool during summer while keeping it warm during winter which is part of his passive solar design (Null, 2009).  During prehistoric times, man also recognized that drying their food under the sun would give it longer shelf life. Moreover, they can also utilize the sun’s energy to produce salt from seawater through evaporation. With the benefits of the sun in their lives, the prehistoric people even regarded the sun as god and worship it. Indeed, even during the earliest times of human dwellings on earth, the energy coming form the sun is already recognized beneficial for humans (Hough, 2006). Throughout history, both man and nature benefits from the solar energy. All forms of energy in the world originate from the sun. The fossil fuels that are widely used today such as oil, coal and natural gas initially undergo a photosynthetic process which produces the organic materials needed to be converted into these fuels (Hough, 2006).

In the 18th century, the Industrial Revolution became the prime mover for the utilization of coal and other fossil fuels. With the growing number of industries during that period, there was huge demand for coal and other fossil fuels. However it was also during that period that the first solar motor was developed. The French Mathematician Auguste Mouchout realized than man has been increasingly dependent on fossil fuels and finds an alterntaive fuel. He tracked the sun and focused the rays into a boiler to produced a small steam engine. His work was modified and was continually developed until twentieth century. Mouchout’s solar motor eventually become the basis of the solar energy used in the commercial sector at present which is the concentrated solar power (CSP) (Null, 2009). The energy crisis which ocucured in 1970s led to upsurge of research on alternative energy sources but was specifically focused on solar energy (Sen, 2008).

Traditionally, solar energy has been used in heating and cooling homes and buildings. Large amount of energy are required to heat and cool buildings. Solar energy is considered a viable option for the energy required in heating and cooling buildings especially in countries which has good solar potential (Hough, 2006).  Between 1984 and 1990, nine solar thermal electric power plants were built by the LUZ International Limited in Mojave Desert. The electricity produced by these solar power plants was sold to Southern California Edison Company. Although this effort to utilize the solar energy was halted because the LUZ went bankrupt, this shows that there has been considerable effort to finally move away from dependence on fossil fuels (McKinney et al., 2007).

Advantages and Disadvantages of Solar Energy

The sun is the ultimate source of energy that can be used by mankind over and over. It is renewable, unlimited and clean. Although solar energy is not equally distributed around the world, harnessing even a small portion of the enorumous energy from the sun would be enough to solve major energy crisis which has been occuring for many years.  Solar energy has many advantages over other forms of energy. Perhaps its biggest advantage is that it is a clean form of energy hence it can be supplied and use without causing environmental pollution. Fossil fuels are huge contributors to the degradation of our environment however it remains in the mainstream in the provision of energy primarily because fossil fuels are cheap and conventional sources. But then again, fossil fuels are considered as non-renewable energy sources. That is, the remaining fossil fuels may not be sufficient to provide for the energy needs of the people in century or two. With this reality in front of us, it is essential to find the best alternative fuel that can possible take the place of fossil fuels when reserves are exhausted. However, in choosing alternative fuels, it is important to make important considerations such as the economic, environmental and associated hazards that could be associated with an alternative fuel use should be placed with high importance. Given the fact that our environment has been suffering from the by-products of fossil fuels, the environmental concerns should be taken into consideration (Hough, 2006).

One of the major disadvantages of solar energy is that sunlight from which the energy is derived is widely dispersed in nature. That is some areas may be fully lighted while others are not. This is the reason why not all countries may be able to harness the sun’s energy as effectively as others. In order to capture a significant amount of solar energy, the solar plants must cover a huge area. Areas which are widely spacious and widely open such as deserts are the best place to build solar systems. Another disadvantage of the use of solar energy as alternative fuel is the huge capital investment entailed during initial building. It was estimated that as much as 3 percent of the world’s fossil fuel could be utilized in the production deployment of solar cells. Moreover, even though solar energy is considered as a clean energy, it does not mean that solar energy does not produce pollution. Some toxic materials are actually utilized during production of solar cells such as hydrofluoric acid, boron trifluoride and compounds of arsenic, cadmium, tellurium, selenium. These poisonous substances are used in large quantities hence the health of the people in charged of building and producing solar cells may be at risk (McKinney et al, 2007).

Photovoltaics and Concentrating Solar Power

In 1905, Albert Einstein provided a scientific explanation on the direct conversion of light into electricity.  Modern photovoltaics in in fact based on Einstein’s essay on the law of photoelectric effect. Later on, a solar collector composed of copper coils and insulated box was produced by William J. Bailey of the Carnegie Steel Company. The design made by Bailey is actually the basis of the solar panels that are used currently. The publications of Einstein led to further investigations on the solar technology. In fact, due to the energy crisis, the passive solar buildings was used during World War II to supplement the huge demand of energy which was not sufficed by other energy sources. It took 50 years before the photovoltaic technology was utilized courtesy of the Bell Labs. The year 1954 marked the birth of photovoltaic technology in the United States. This occurred following the development of silicon photovoltaic cell by Daryl Chapin, Calvin Fuller, and Gerald Pearson at the Bell Labs. Bell Labs is the first solar cell which has the ability to convert light energy from the sun into power that can then be used to run electrical equipments. This means that the power generated from the conversion of solar energy can be used as electricity that will be used to run electrical equipments (Katsioloudis et al., 2009).

The Bell Telephone Laboratories also produced silicon solar cell which started with a 4 percent efficiently but increased to 11 percent efficiency (Katsioloudis et al., 2009). The photovoltaic energy is used to generate electricity directly from the sun. In fact at present, photovoltaic technology is one of the two means of harnessing solar energy to generate electricity. The photovoltaic technology is still evolving; from the silicon based solar cell used in 1950s, polycrystalline materials which are more efficient are now being used. Moreover, the use of photovoltaics remains confined in small scale applications as well as in residential use. It can be observed as being use ubiquitously used in various devices including calculators, highway signs and patios (Null, 2009). This technology is indeed beneficial however it is also hampered with several disadvantages. One of these disadvantages is the fact that this technology is very costly (Katsioloudis et al., 2009).  In fact, the cost of generating electricity through photovoltaic technology can be several times the cost of fossil fuels.  But with the progressive use of this technology it has been observed that the cost was constantly decreasing since 1970s. In 1975, it costs $70 to produce one watt of electricity whereas it only costs $2 per watt in 2006. The decreased price of production is translated to the increased sales and use of the photovoltaic systems (McKinney et al, 2007). Moreover, photovoltaics warrants the use of batteries to store the electricity generated.

Concentrating Solar Power (CSP) is one of two means of harnessing energy form the sun. At present CSP technology provides electricity to about half a million Californians which receive their power form the Mojave Desert. Wit this success, building more CSP plants in various regions around the world has been considered (Wolff, 2007). The CSP technology is based mainly on the solar motor developed by Mouchout (Null, 2009). Compared to photovoltaic, CSP do not utilize solar cells and does not need constant illumination, rather in CSP uses wide array of mirrors concentrated in a small area which would capture the energy from the sun. The energy trapped in these mirrors would be used to heat water to produce steam. Steam is the used to power turbines and generators. CSP is very effective if it was put up in wide open areas such as deserts. One of the advantages of CSP is that it does not require constant illumination because it has the ability to store the heat from the sun in salts such as nitrates, sodium or potassium. Unlike photovoltaics, CSP can run even at night or when there is storm. In conditions when the sun is not shining, the CSP would just utilize the heat in the salts to continuously provide power. The elimination of the necessity for batteries to store power makes CSP comparably cheaper than photovoltaics (Wolff, 2007).

Conclusion

The sun has an enormous amount of energy which is evident by the heat reaching the earth. This enormous amount of energy can be harnessed to fuel the industries around the world with a comparably clean form of energy. Indeed, environmental degradation attributed to the use of fossil fuels is so apparent thus increasing the concerns on the use of alternative use of energy. Moreover, there huge energy crisis is looming since the fossil fuel reserves are slowly exhausting. With these problems in front of humanity, there should be considerable effort to look for other alternative sources of energy. Solar energy has been sued since 1950s in the form of solar cells. Although this has not been used as extensively as other forms of energy, solar energy is very promising. Cost which is one of the hindrances of fully tapping solar energy, may not remain a problem anymore since there have been significant decrease in the cost of production of solar power plants. If fully supported, continued use of solar energy may eventually halt the current problems regarding energy and environmental degradation.

References

Hough, Tom P. (2006). Solar energy: new research. Nova Publishers.

McKinney, Michael L., Schoch, Robert M. and Yonavjak, Logan (2007). Environmental science: systems and solutions. Jones & Bartlett Publishers.

Null, Jan (2009). Harnessing the Sun: The Promises of Solar Energy. Weatherwise, 30-36.

Katsioloudis, Petros J., Bondi, Stella, Deal and Walter F. (2009). Energy from the Skies: Empowering Future Generations. Technology Teacher, 68 (6).

Sen, Zekāi (2008). Solar Energy Fundamentals and Modeling Techniques: Atmosphere, Environment, Climate Change and Renewable Energy. Springer.

Wolff, Gerry (2007). Bring Me Sunshine. Power Engineer, 22-25.