Acc491 Wk 4 Dq Questions

*What are some of the different types of sampling methods that are available to the auditor? * How does the auditor decide which method to use? How will the different methods affect the audit? The types of auditing samples are broken down into two different categories: statistical and non-statistical sampling. The purpose of auditing samples are designed to give the auditor the results he or she seeks, without having to completely audit 100% of the items within the audit population. Here are some of the different types of auditing samples broken out into the two categories: Statistical Sampling Methods: Random Sampling – Is an auditing method that basically means that all sampling units in the auditing population will have an equal chance of being selected for evaluation, or that no bias would have played a role in what was selected. It is also important the samples that have been selected are not able to re-sampled again. Systematic Sampling – Involves selecting sampling units using fixed intervals between selections, the first interval having a random start. This method is often referred to as interval sampling. This is because this method is where the auditor will take the number of sampling units in a population and divides this into the sample size to give a sampling interval. For example, if an auditor is auditing sales invoice where the sampling interval is 20, the auditor will determine a starting point for sampling and sample every 20th sales invoice thereafter. Non-Statistical Sampling Methods: {text:list-item} {text:list-item} What is the importance of defining the population when performing audit procedures? How will this affect the sample size? How will incorrectly defining the population affect the sampling unit? The auditing population is the whole set of data for auditors to test in order to reach their final auditing conclusion. Auditors need to determine a population in which to examine samples from for specific auditing objectives he or she wishes to complete. For example, if an auditors' goal was to test for overstatements of debtors, the auditing population could entail listing of debtors. However, if the auditor was to testing for overstatements of creditors, then the population would not be only be a listing of creditors, but, also require the auditor to look for subsequent disbursements, unpaid invoices, suppliers' statements, unmatched receiving reports, or other auditable populations that would provide evidence of potential understatements to creditors. When the auditor is designing the auditing samples, the auditor should consider the specific audit objectives he or she wishes to fulfill, the nature of the auditing population for which they wish to sample, as well as any other factors affecting the auditing samples size. The determination of an auditing samples size should require judgment of: Assurance required Tolerable and Expected Error (or Deviation Rate) Stratification Erroneously defining the auditing population can have an incredible affect on sample size as the auditor then has to choose a sample for conducting the audit. Auditors should select sample size in a way that the auditing sample can be anticipated to be a fair representative of the overall auditing population in respect of the uniqueness that is tested. If an auditing population has not been defined then the chance for errors increases the indistinctness of the results taken from the auditing sampling. Furthermore, if an auditing population itself has incorrectly been defined, the sampling unit will not give the anticipated results. These errors can formulate an incorrect conclusion by the auditor, there by defeating the initial purpose of the audit.

Jung and Freud’s Theory of the Unconscious Essay

Jung’s theory of the unconscious sprang from the influence of disassociationist psychology, whereby â€Å"ideas and images tend to combine into complexes† that represent a measure of one’s personality. Thus, in his 1902 work, Jung theorized that the phenomenon called somnambulism might be an attempt of a future personality to break through. In 1935, Jung posited the existence of the collective unconscious, which represents complexes that exist apart from people’s intentions (Astor, 2002). Freud placed too much emphasis on the aspects of sexual and aggressive drives in his theory of the unconscious (Anzieu, 1986). On the other hand, Jung believed that the human unconscious is motivated by higher drives than these two, such as an inherent desire to seek self-development and religious fulfillment. Moreover, Jung deviated from Freud’s theory of the unconscious by positing that each person has a unique unconscious and that such unconscious may be accessed by a person voluntarily (Anzieu, 1986). Moreover, Jung carried his theory of the unconscious further by theorizing about the collective unconscious, which is composed of a universal set of ideas that belong to the entire human race, which passed from one generation to the next. Thus, Jung believed that a person’s personality is not only influenced by personal factors, but also by cultural influences that help build his personality (The New York Association for Analytical Psychology, 2008). Freud would have treated Mary Jones through his process called psychoanalysis, or simply, the â€Å"talking-cure. † Freud believed that the psychological problems that appear to underlie Mary Jones’ manifestations could be solved by talking about them. Psychoanalysis consists in the patient’s narration of his thoughts and feelings to the therapist. Meanwhile, the therapist is supposed to listen carefully to the client, and from the client’s narration formulate his analysis and help the client achieve some insight into the unresolved conflicts of the client, which are only embedded in the unconscious (Anzieu, 1986). On the other hand, since Jungian analysis aims to form a strong relationship between the conscious and the unconscious, Jung would not confine the process to a mere discussion of the patient’s thoughts and feelings. Jung believed that the unconscious is a â€Å"wellspring of psychic energy and healing;† thus, he would utilize images and symbols designed to spontaneously unlock the patient’s fantasies and dreams. These images help in the exploration of new possibilities and achievement of personal transformation (The New York Association for Analytical Psychology, 2008). Jung places more emphasis n the process that occurs during the therapy sessions, rather than the content of the therapy. Jungian analysis aims to help the patient achieve an understanding and awareness of the unconscious and thereby give relief to the patient’s symptoms (The New York Association for Analytical Psychology, 2008). The differences in the treatment styles of Jung and Freud illustrate the following differences in their views of the unconscious:

Ha Noi Opera House, Long Biên Bridge and Temple of Literature

Ha Noi Opera HouseHanoi Opera House is a theater in central Hanoi, Vietnam, and is considered one of the architectural landmarks of Hanoi. It was built by the French government. Hanoi Opera House occupies an area of 2600 square meters.Behind the stage is the administration office, chamber of 18 pages, 2 studio theater, a library and a conference room. Through the vicissitudes of history, the Hanoi Opera House is also home to witness the first day of peace of the capital. Present, has been refurbished quite a lot but this place still retains the characteristics of the cross-cultural Vietnamese – French †¦The Hanoi Opera House is an architectural work is incomparable with the price outstanding value of history, culture, architecture and art. Can see the Opera House as an integral part of urban and architectural capital, contributing to the establishment of our country faces today in the cultural field. For over 100 years old and works in Hanoi Opera House exists as a symbol of architectural space, cultural and political capital 1,000 years old.Long Bià ªn BridgeLong Bien Bridge is the first steel bridge across the Red River in Hanoi, a length of 1862 built by the French. At that time, Long Bien Bridge is the largest bridge in Indochina and is one of four huge bridges in the world. But do not take pride that the long term, such a tool is built primarily by the purpose of colonization, the bridge soon to bear the buckling his war wounds.Old bridge is an important transportation hub, became the meeting place between urban and rural, one the banks still appear the floral field bowls, one side of life with urbanization. Today, trains, motorcycles, bicycles and pedestrians are still crossing the bridge. Some parts of the bridge is intact, but most have been repaired by the damage. But the bridge  is still there as a significant evidence of war and history.After more than a century of existence, the Long Bien Bridge has a familiar image for many, many gen erations and became a cultural icon, the history of Hanoi. For Hanoi, almost everyone kept a memory of this bridgeTemple of LiteratureVan Mieu – Quoc Tu Giam is a monument rich diversity and contains many precious human values of Hanoi in particular and Vietnam in general. Covering an area of 54,331 square meters, including: Lake Van, the Van Mieu – Quoc Tu Giam and park Giam. The value of history and culture of the Temple of Literature was confirmed during thousands of years.Quoc Tu Giam is where the examinations held important national stature and train talented people for the country and 82 preserved in Temple of Literature. It depicts of the traditional hospitality of the people It is also the encouragement and urged the next generation of today and tomorrow is always to preserve and retain traditional hospitality of the people.Many times repairing the Temple of Literature 9 March 2010, UNESCO officially recognized 82 steles at Van Mieu – Quoc Tu Giam, the l egacy of the material world. It is also a lot of domestic and foreign delegations have been visiting the Temple of Literature. With the ancient architecture and the unique human values, Van Mieu – Quoc Tu Giam is a hyphen history of Hanoi's past and present, contributing to enrich the cultural treasure of the nation.

Distributive Justice Essay Example | Topics and Well Written Essays - 1500 words

Distributive Justice - Essay Example That is, if the level of goods to be distributed is low, distribution by the market may be enough. But if everyone has to be supplied with enough or more of welfare protections, the state may need to interfere. This can be done by redistributing the goods so as to correct market imperfections. On the other hand, if everyone has to have an equal share of all goods, the state will have to be solely responsible for distributing the goods. Then, private property and the market may have no role. It is understood that distributive justice is necessary to justify property rights, and that it may even involve a rejection of private property. Those influential minority of citizens and theorists who believe that protecting property rights is the central job of justice, question whether distributive demands is actually a justice. The ancient and the modern meanings of the term "Distributive justice" are very different. That is, in the Aristotelian sense, "distributive justice" was related to the distribution of political status, in the sense that deserving people were rewarded in accordance to their merits and their qualities, and everyone got what they deserved. It was not relevant at all to property rights. The ancient principle was related to the distribution of goods on the basis of merit while the modern one demands a distribution regardless and independent of merit. The modern principle believes that everyone deserves some basic goods regardless of their merit and that merit making should begin only after some basic necessities like housing, health care, and education have been distributed to everyone. This modern principle is quite different from what Aristotle meant when he wrote about political status being distributed on the basis of social or moral status. According to the modern principle, everyo ne deserves these basic necessities on the virtue of being human. And since everybody is equal, it has to be distributed equally among people. Formally, justice has been understood to be a rational, enforceable, and practicable virtue. That is because it is actually rational, can be enforced and is practical. It is seen as a secular and rational virtue across different cultures and historical periods, unlike virtues like wisdom or charity which is mostly specific to religions and cultures. This is because the demands of justice can be explained and justified without any relation to religious beliefs and should be a virtue that governments should enforce. Justice should be the prime norm guiding political activity and should be one of the practical and readily achievable goals of the state. We can safely say that promoting belief in Christianity or enlightenment through Buddhism cannot be held as a project for justice because their goodness cannot be explained in terms of secularism or rationality. Similarly, friendship and its associated warmth, although a good thing to almost everyone, cannot be considered an object of jus tice because it is not an enforced virtue, but is dependent on the un-coerced feelings of individuals towards each other or amongst themselves. Thus, virtues related to religion and culture and feelings like friendship cannot be considered a matter of justice. Also, guarantee of freedom from illnesses and diseases cannot be considered a project of justice because, at least so far, it has been an impossible task to attain. Moving on to its substantial features, it is generally understood that justice is a virtue that protects

Business Intelligence Article Example | Topics and Well Written Essays - 500 words

Business Intelligence - Article Example As a result of this philosophy, Vodafone resorted to implementing EDW to get better access to information from diverse sources for enhanced and dynamic decision making. This made capturing the market impulse easier and becoming proactive in chalking out strategies. Ans 3. Executives do rely on their ‘gut feel’ when making major corporate decisions as asserted by research conducted by Graham et al (2010). They opine that executives of mostly small firms do base their decision on their experience, emotional intelligence, and intuition. Gut feeling in decision making creeps in when executives do not want to delegate more and also when they have faced similar risks during their lifetime. The amount of information collected and processed by the human mind in a service of a large number of years is far more than data analyzed through any of the EDW. This benefit allows executives to rely on their gut feeling when going for major corporate decisions. Ans 4. CEOs care about the single version of the truth because it defines the vertical or the horizontal alignment of the company (Oracle 2008). The single version of truth eliminates redundancy and multiple definitions of a single term used in a business parlance and thus bring in greater financial and operational transparency leading to enhanced business performance (Wailgum 2008). Ans 1. The Go Forward Strategy of Continental deployed the combined use of real-time data warehousing with decision support system to better its business proposition. The primary benefit attained was the single version of the truth for both the employees and the customers and also reduction in costs arising due to frauds, misrepresentation of facts and figures and redundant and obsolete data. Reputation wise, Continental rose to the ‘favorite’ category from that of worst and numerically, over $500 million were saved as costs and generated through increased revenues.

SHORT ANSWER ONLY Assignment Example | Topics and Well Written Essays - 750 words

SHORT ANSWER ONLY - Assignment Example It can be described as the stage that a particular society or individual has reached e.g. stone age culture. It covers such things as shared ethics and beliefs as well behaviour. As long ago as 1889 Taylor defined culture as ‘ the complex whole which includes knowledge, belief, art, morals, law, custom and any other capabilities acquired by man as a member society.’ Anthropology is the study of these various cultures. I belong to early 21st century westernised socity. Culture is affected by environment, but also by what the group want. Breen declared ( 2006)that culture was society’s answer to life’s basic questions. Human society has come up with many different answers over time , as varied as Egypt under the Pharaohs to modern street culture. 2. Reciprocity, General, Balanced and Negative. In general reciprocity refers to relationships . These can involve only two individuals or many more as in a village or town, a team or a school class. A balanced recip rocity is a situation involving trust on both sides, where each benefits equally from a relationship e.g. a loving couple. It could also refer to the common negative aspects of this, such as some lack of individual choice and freedom. Negative reciprocity occurs when, in one of many ways, resources are broken down. Some factors involved are accepted by society e.g. a trader needing to make a profit. As a customer I realize this and am happy because he has given me something, even at a cost. Slave labor is an example of a very negative reciprocity. These various relationships are studied by anthropologists in order to better understand society in its many forms. 3. Extended Family - this refers to all the people one is related to, however distant the relationship. It includes both blood relationships, and also those who are related by marriage or partnership with a blood relative i.e in-laws and partners. This means not just a set of parents and children, but their spouses, cousins, aunts and all the rest. A clan or tribe can , in many instance, be considered as an extended family, and all humans belong to the world wide family of humanity, both those alive and those who preceded us. Perhaps this is why I can see a face from far away and recognise family likenesses. A nuclear family refers to one couple and their offspring as an isolated unit. In many instances in modern society this nuclear family will live alone, away from other extended family members. According to Sixth Sense’ ( 2005) functionalists see this type of family as positive as it means that the human race is continuing. Study of both kinds of family can help with planning for such things as education, marketing, house building and economics. 4. Kinship . This is defined as a relationship by blood ( consanguinity) or adoption and generally refers to family relationships . Often in a kinship group there will be shared characteristics such as dark hair, or great height. The members of such a group may also share common ethical and moral ideas, which is why some family members find it difficult when a member joins , perhaps in marriage, with someone from a very different group who hold differing ideas. The term can also be used for those , not necessarily related, but who share an affinity in that there are common bonds such as my fellow students in college, in that what affects one affects the others e.g. the price of accommodation or a liking for a certain type of music.. The term is defined by the Sociology Dictionary (

Success Strategies Case Study Example | Topics and Well Written Essays - 500 words

Success Strategies - Case Study Example The structure of the organization revolves around the entrepreneur who started the business. He is the manager of the plant. From his managing mandate, the organization has several departmental heads. They consist of the operations manager, finance, manager and the human resource. The organization has a limited staff working from the premises since it does not conduct many inside operations. The majority of a human resource consists of the drivers and packages. In the structure, the manager has the final say in all decisions made by the department heads. The other menial staff consists of cleaners and record keepers. The strategies embraced by the organization revolve around increasing the customers who take up transportation services. The competitor issue is also on the top subject to strategize on. The strategy of the organization is based on satisfying the needs of its target market. On satisfying the customers, offers and packages options are also given. Offers include giving monthly packages for individuals using cab services. Apart from customer satisfaction the company also gives etiquette lessons to its taxi and cab operators. This increases the customer staff relation which in turn leads to customers having confidence in the organization. The strategy works in the organization’s favor since the number of customers has been increasing at the start of every financial year. In another strategy, the organization aims at dealing more in providing services based on long-term contracts.

The Internet and Business Essay Example | Topics and Well Written Essays - 2000 words

The Internet and Business - Essay Example Every business to thrive in this tough competitive market must have a business model to boost the developmental plans. A business model acts as the back-bone of a business and helps the business to make strategic decisions. River Island - as a business has a business model of stylish, high-quality fashion clothing especially for its target audience. The Body Shop on the contrary has developed a business model focusing on the natural beauty and beauty products. River Island promotes fashion and modernization; whereas The Body Shop promotes beauty with natural products. As part of business model and marketing strategy each business has their own target markets and target audiences. River Island targets young men and women, boys and girls with an attitude and style statement. The target audience is high-street consumers looking for affordable yet stylish fashion clothing by including new designs in apparel, shoes, bags and more. On the contrary The Body Shop targets consumers with more mature blend of mind set and inclined towards natural products for beauty enhancement. The target audience is restricted to consumers who are searching for natural beauty products for various requirements including, skin care, body and bath, make-up, hair, fragrance and more. Modern business world has seen fierce competitions within business houses. It is nearly impossible to have a business without any competition in modern days. River Island has also competitions such as H&M, Republic, ASOS, G2000, Padini, U2 etc to name a few. Similarly The Body Shop also faces many competitors such as Lush, Aveda, Origins, Kiehls etc to name a few. Businesses have developed marketing strategies exploiting the mass adoption and usage of Internet. The simplest and foremost of Internet marketing strategies is the website of the business. Although the Internet marketing strategies

Group Project Final Report Essay Example | Topics and Well Written Essays - 250 words

Group Project Final Report - Essay Example After a certain time period, the evaluation can be carried out to find out if the investment is turning out as planned. The assumptions that can be applied the fact that the bond’s rate of return will remain constant and will be paid in time. The other assumption is that there will be no external factors that will adversely affect the running of a company. The reevaluation of assumptions can be done based on factors that affect the rate of return of bonds. The assumptions cannot be accurate because there are many external factors that largely affect rate of return. The things that did not work to our favor include the inflation rates. The inflation rates are dependent on a number of factors that cannot be controlled by a single individual. In reallocating, the investor can consider taking up investments that are in independent industries to ensure that profits are reaped even in the case of economic

Comparison And Contrast Of The Importance Of Religion And Secularism Essay

Comparison And Contrast Of The Importance Of Religion And Secularism - Essay Example In the prince Machiavelli does not direct reference to religion or secularism because his view is the well being of the community and security. He does not give so much emphasis on morality in political actions. For him moral acts were just part of instrumental in achieving political expedience. So for him the social and political consequences f acts interested him more than th moral intent of any action. For Machiavelli in human nature all actions are bound to be either good or evil. Machiavelli feels that the violation of personal morality is not justified. But quickly points out the fact that the violations of the standards of personal morality can excused in ceases of public interest. The honors are thrown upon statesmen according to Machiavelli to know when to act in the interest of the common good. Machiavelli himself was a Christian though he had attacks on the church which was nearly directed at the clerics. These attacks can never be considered as anti religious but rather o n the scandalous live of popes and their political activities. His critic on religion was mostly on Christianity since it helped the some minority to achieve political expediency and the socially undesirable ends. This led him to call for the return an original creed. He promoted the idea of social pragmatics in religion than encourage secularism. According to Machiavelli Glory is rendered to acts that are cherished and remembered by mankind. In his view finding religion involves the founding of religion, establishing commonwealths, creating literature and through process of commanding armies as well. . John Locke’s views on religion tend to align to those of Machiavelli. In the simple respect that lock views religion as an individual decision and not one imposed by the common wealth or state. According to Lock religion should only be addressed in private sphere. This has to an impression that john lock in actual sense trivializes religion not seeing not seeing the importance of having it in the public. Especially when celebrating religious activities publicly. In the treatise of government makes a categorical attack on religion labeling those who disagree with him as not being part of the body of Christ (23). Lock further notes that the authority of the church merely comes from the priests and in his view does not come from God. He further notes that orthodoxy in religious belief and adherence comes from individual belief.   According to lock churches should not be involved in worldly maters and therefore it has no impact on what people do (32). Lock view on religion is that individual should find their own path and does not understand which path is the right to follow. This is in respect to the fact people follow different paths. He actually trivializes the Christian traditions by claiming that Christ mention that he is the way is not right. Since some people do not see that as right (36).Jons hn lock’s attack on Christian traditions include an attack on baptism and the holy communion. He mentions how the two traditions are in respect to individual discretion for example how others are allowed to take the Holy Communion while others are not allowed. Lock also mentions the different baptism to justify himself on individual discretion on the practices    lock presents himself as secular holding no traditional religious beliefs or practices. Quite different to Machiavelli who despite his philosophy does not parapet religious beliefs. He himself was raised and died as a Christian. This is quite different john lock who is secular in his views and perspectives. The

Child Labor is a form of abuse Essay Example | Topics and Well Written Essays - 500 words

Child Labor is a form of abuse - Essay Example o hazardous circumstances, prevents them from furthering their intellectual growth, and burdens them with responsibilities which are supposed to be undertaken by their parents. Child labor is a form of abuse as it exposes an individual into hazardous circumstances where his or her health and even entire life is at stake. Whenever we hear of child labor, what comes to mind is a picture is a thin and dirty child working long-hours in the factory. However, it has been found out that the agriculture sector employs the highest percentage of children who actively participates in activities like weeding, plowing, and taking care of farm animals. Both work places, whether in the manufacturing or agricultural industry, threaten the physical condition of the employed child. In a research conducted by Ashagrie in 1997, 9% of children in the manufacturing sector reports injury due to their lack of capacity in operating equipments. In the same study, the agricultural sector records a higher 12%. Edmonds and Pavcnik (2005: 208) identifies the hazards in agricultural work: â€Å"Agriculture can be hazardous to for children because of exposure to dangerous chemicals such as herbicides and insecticides, exposure to heat or weather, repetitive work injuries and threats posed by animals, reptiles, insects, parasites and some plants.† Child labor hampers children from furthering their intellectual growth by robbing them of time spend inside the classrooms to be educated. Childhood is a very significant period in the intellectual development in an individual. However, being tied in different chores hinders children from getting proper schooling. Even if it is argued that child labor equips children with some skills, empirical evidences emphasize that it significantly robs children the opportunity to be educated. Children who spend more time in work activities have less time to spare to attend their classes. Furthermore, â€Å"time spent working takes away from study, play, and sleep and

Non-Art in Popular Culture Essay Example for Free

Non-Art in Popular Culture Essay When discussing art in popular culture there are very few boundaries to adhere to. Almost any form of media can be considered as art. But not all works are good examples of art and there are several determining factors that help to decide on the artistic quality of a piece. This essay will discuss in response to the above quote the identifiable characteristics of what could be considered art in contemporary pop culture. It will deconstruct the some of the most prominent types of art in popular culture including street art, music video and advertisements or commercial art. And under which circumstances are they considered to be art whether this is the intention of the piece, or the creative process that surrounds it or simply the aesthetic values that it holds. It will also discuss if works produced solely for commercial propaganda are still considered art. And if the artistic values of the work are influenced on the environment in which it resides. These three determining factors will help distinguish between art and non art in contemporary pop culture. Art in popular culture varies widely in a range of creative forms and media. Popular culture or ‘pop’ culture has a heavy influence on much of the works that are created by artists today. (Gibbons, 2005, p. 1) These include all forms of street and public art including graffiti and stencil art that often make statements on pop culture. And also in a more formal environment including galleries and art museums where there is a large array of contemporary works which reflect on these elements of consumerism. There are numerous well recognised artists that have concentrated much of their practice on consumerism and culture. Andy Warhol, is a founder in bringing consumerism to the high art scene in the 1960’s (Livingstone 1992), something that had not being done before. A more recent take on this concept is Takashi Murakami and the art movement ‘Super Flat’ which concentrates on Japanese pop culture and particularly anime and manga. (n. a 2009 Superflat art) Art is not only influenced by popular culture but it makes up a large part of influential media for popular culture. This form of art can be recognised directly in advertising, music, music videos, cartoons and any other form of media that creatively puts forth a message, more often that not for commercial propaganda. This is not always the case but this lower form of more accessible art is completely open to the public because it is not hemmed in by the confines or laws of the gallery system or the museum. (Stowers 1997) And it quite often forced into peoples lives, by occurring in a public space society are forced into viewing these creative works that promote popular culture through advertisements billboards television radio and generally in any public space just as they are exposed to graffiti art and vandalism. More often than not the environment in which the artwork resides in impacts the values that people give the piece but this is not the only thing that should be considered when depicting the piece as several factors impact the merit of the work. These can include the creative process involved, the purpose of the work and the aesthetic values of the final piece. (Johnstone 2006) The creative process that is involved in creating an art piece may have huge effects on the final outcome. In some cases it’s the process that is the work, in others cases it can be just important in developing the meanings and values behind the work and also some pieces may not be understood fully until the intentional processes are understood. The creative process has being described in four steps these are Preparation, Incubation, Illumination and Implementation. (Charlie, 2008) Going through this four step process is not always occur consciously but has an impact on the outcomes. (Konradsson 1999) Pieces that do not have a creative intention or process behind them can be severely limited in creative outcome and therefore have limited merit as art. In this case it severely relies on the aesthetic values that other people then place on the work. And if it has little appeal in terms of colour, line, balance, rhythm and other principles and elements and no creative meaning then is generally not considered to be art. The purpose of the work can also impact the process of how a piece is created. Depending on whether it is for commercial use or purely artistic intentions there can be a lengthy design process which is very calculated in terms of design. The final impact the work is strongly controlled through the elements and principles of design. This is generally used in commercial art such as illustration, graphic design, and advertising and communication media. All these forms of creative work hold artistic value but are not necessarily considered art to the general public as it is not presented as art but takes on a different primary form, advertising. (Gibbons 2005) This is a similar concept as street art or graffiti as it generally seen as a form of vandalism and can be considered as an eyesore. Though people are more likely to see graffiti for its artistic values and intentions as it dose not generally hold the same connotation as advertising. The reasons and values for why one might engage in graffiti art are as varied as the artists who produce it. A chief reason is the â€Å"prospect of fame and recognition of ones artistic talent. Graffiti is also a form of self expression. The art as writing is a creative method of communicating with other writers and the general public. † (Stowers 1997) What it communicates is the artists identity, expression, and ideas like all other art forms but is forced into the public eye unlike art in a gallery. Graffiti is fast becoming popular as a preferred art form of many contemporary artists and hold the same fundamental artistic intentions as any other art form. As art we see in galleries have purely the intentions of being art we are more likely to consider that it is art. (Hester 2007) And we find some way of connecting to it via feeling and aesthetic value or the appreciation of the process. The placement of a piece in relation to its surroundings also impacts on the effect it has for example seeing an advertising piece in a gallery we would assume it to be art and created to make a statement about advertising. Where as if it were to be place on a billboard we would consider the primary reason is the promotion of a particular product. It is very difficult to define what art is exactly. According to many artistic directors and critics there is not one single definition of art. Art historian Robert Rosenblum believes that the idea of defining art is so  remote [today] that he doesnt think anyone would dare to do it. (Witcombe n. d)And that more or less anything can be considered as art. † (Witcombe n. d) Goldmans aesthetic theory (2005, 345) is of use to clarify the problem of location and presentation in relation to graffiti art. Goldman ( 2005, 346) claims that ‘art takes us to other worlds in a manner that is quite fulfilling sensually and aesthetically’ The are many determining factors that help us see the artistic values in works how we as individuals read and interpret these through out the work is a matter of pure personal opinion. Some personal factors that establish our opinions on creative works are our knowledge and understanding of art or a piece in particular, likes and dislikes and how we relate to the piece. This combined with the values of the piece that include; the process, the intention, the environment in which it is placed and the visual aesthetic values of the work determine how we personally consider the impact of the work. Many people consider art as something appealing to the eye or ear but much of contemporary art is not like this and a greater understanding of the work is needed to gain an insight to the values is holds. (n. a. 2009) For most people when art becomes hard or impossible to understand right away we tend to question its merit. This is particularly the case for graffiti as some may argue (Stowers 1997) even when it is in a gallery environment it is too hard to understand, though this should not be a determining factor to deciding whether is considered art as many art work considers deeper intrinsic values. Most of the opposition to graffiti art is due to ‘its location and bold, unexpected, and unconventional presentation,’ (Stowers 1997) but its presentation and often illegal location does not necessarily disqualify it as art either. The major determining factor is the creative value â€Å"the ability to produce complicated pieces is what separates the tagger from the graffiti artist; graffitist for short. Taggers scribble and graffitists do art. † (Stowers 1997) So as we can see there are many different forms of art in contemporary pop culture including those that are influenced by pop culture and those that influence pop culture. These can be all forms of Digital Media, advertising, illustration and music as well as art we see in galleries and street art. Not all have the primary purpose of being art but all hold artistic and creative values that can be seen through the process the intention the aesthetic qualities and the surrounding of the work. Some seem to have the primary purpose of being only art while others are created for commercial propaganda. While the pieces that are generally considered art by the public, have a better aesthetic quality and are initially easier to understand there can not be any set connotations as to what it to be determined as art or non art. And that it is purely what importance, feelings and values the individual viewing the work sees. Reference List Charlie, 2008. Demystifying the Creative Process http://www. productiveflourishing. com/demystifying-the-creative-process/ (accessed 28/04/2010) Gibbons,J. 2005 Art and Advertising. P. 1-12 New York: I. B Tauris co Ltd Goldman, A. 2005. Aesthetic Qualities and Aesthetic Value . in Aesthetics critical concept in philosophy J. O Young, p. 345-349 Oxon: Routledge. Hester, N 2007. Low and High: What is Art Anyhow  http://www.monstersandcritics.com/

Survey on Sanitary Conditions and Hygiene

Survey on Sanitary Conditions and Hygiene ABSTRACT Mauritius is known as a paradise island, attracting thousands of tourists each year. During the last two decades this sector has undergone a rapid development making it one of the most important pillars of our economy. Nowadays our country relies a lot on this industry as it is a source of revenue for foreign currency. Our hotels accommodate the majority of this population. Hotels provide them with basic accommodation such as lodging and food facilities. Therefore any wrong management in this sector can make drastic changes to our economy. The Government did a lot to promote this sector, by amending laws protecting the environment while other authorities are working hard to avoid propagation and controlling communicable diseases. Therefore hotels have an important role in maintaining a good hygienic level and also in the fight of controlling any diseases or infections by reporting them to the authorities concerned. Thus a study was carried out to study the general sanitary practices of medium size hotels of Mauritius. Fifty hotels were selected at random throughout the island. Two survey questionnaires were designed. Questionnaire 1 was designed for my personal view to assess the hygienic conditions of food preparation area, rooms and other facilities available whereas questionnaire 2 was designed to assess the knowledge of the food handlers concerning various issues. After carrying out the surveys, it was found that simple hygienic practices were lacking among the food handlers. Moreover some hotels sanitary conditions were not satisfactory concerning certain issues, thus not complying with the recommended laws. Good sanitary facilities were not provided by the hotels management. CHAPTER 1 INTRODUCTION Overview A hotel is an establishment providing paid lodgement on short time basis. It provides basic accommodation consisting of room with bed, toilet and bathroom and water facility. It also provides food for room service daily and has its own restaurant (Wikipedia, 2010). Therefore it must have a high level of hygiene. Hotels accommodate adults, children and old persons. People coming from all parts of the world. These people are strangers with different life styles and different personal hygiene levels. A good degree of hygiene in the hotel establishment is therefore necessary to counteract any hygienic problems that may arise. Therefore hotels must provide services of good quality with trained personnel. The level of hygiene of staffs must be considered as priority. The workers must cope with all sanitary regulations for themselves to be clean and not to be the cause of any infection spread. Hotels are regulated because of cleanliness reason and sanitary practices which help to prevent the spread of diseases and parasites. Inspections are made to ensure they operate safely complying with all regulations such as Public Health Act, Safety and Health Act or the Food Act. (FAQ, 2010). From a research carried out by Environmental Health Division in the United States, inspections carried out by the inspectors were mainly to have a visual examination for overall cleanliness and soundness of building construction. Moreover simple inspections were done concerning proper washing of dishes like cups and glasses, proper laundering of bed and bath linens. Other inspections performed were to look in the maintenance of other room furnishings and for the absence of rodents and insects that are of great importance in preventing diseases. These inspections are effected according to the Tourist Accommodation Regulation (Environmental Health, 2010). Hotels are inspected at least once per year and sometimes much more depending on complaints arising from the public. In United States, Fire Marshal approval is an important factor else no permit is delivered (Environmental Health,2010). . In Mauritius hotels license are issued after approval of an EIA and compliance of all health codes. Food hygiene training is an important factor in hotels. Adopting a safe food handling practice is an important factor for effective management of food safety. A study carried out by the International Journal of Environmental Health Research on food hygiene training practices by interviewing managers and food handlers. It showed that most of the food handlers had undertaken formal food hygiene training courses but many others did not and still were preparing food, including high risk foods. Pre-training support and on-going supervision was absent, thus limiting its effectiveness. It is believed that food handlers are in many cases causes of food contamination (Taylor and Francis, 2008). Researches effected in Wales, showed many that hotels were criticised for a number of failures. Numerous high risk foods were kept past their use by dates. Chopping boards were in a state that could no longer be disinfected properly due to their worn state while mouldy plastic bread containers were also spotted. Other hotels were criticised for inadequate level of food hygiene awareness among its staff while another had a leaking cellar roof (Woodrow, 2009). Other researches reported that in United States, there were cases where rooms were causes of sickness where housekeeping staff was not properly doing their job (Conrad,2008). In New York, during an inspection it was observed that a hotel room was infested by bed bugs, mice and other vermin (Riverside Studio, 2009). Studies carried out in other parts of the world have demonstrated that hotels often lack a good hygiene level. Carelessness of workers lead to food contamination and other infections. However our country is not the best compared to them. This study is being carried out to investigate the level of hygiene in our medium size hotels of Mauritius. AIMS AND OBJECTIVES Aims of the study The aim of the study is to assess the level of hygiene present in medium size hotels of Mauritius. Food handlers are to be assessed concerning food hygiene practices in food processing area. Housekeeping staffs are to be assessed about the importance of hygiene in rooms and also evaluating the level the knowledge of workers concerning communicable diseases. Recommendations were also made for improvements. Objectives of the study The objectives of the study are to: Taking a sample size of at least 50 hotels around Mauritius to have an overview evaluation of the level of hygiene over the whole island. Carry out a survey for my personal view of hygiene in hotels. Carry out a second survey to assess the knowledge of workers about hygienic importance in their working place Compare the sanitary facilities available in these hotels to the law requirements. Analyse the data and to make propose recommendations for improving the level of hygiene and the sanitary facilities available. CHAPTER 2 LITERATURE REVIEW Hygiene Hygiene is described as the science of preserving health in connection to cleanliness. It compromises all those measures necessary to detect and prevent infection and intoxication which may be harmful to health. The aim of a good hygiene is to provide consumers with both a good service and safe food. It involves all measures directed to ensure a safe and good quality product and service. Hygiene is an important factor in a business as it helps to protect and also promote ones reputation. In order to have all these, it is a must to comply with all Acts Regulations made in the law (schurmann,2008). Food poisoning Food poisoning is one result of poor hygienic practices. We are surrounded by tiny living organisms that cannot be seen without a microscope. These organisms are called microorganisms. Some are harmless whereas those which are harmful are called pathogens. They are found everywhere. An example is Staphylococcus aureus living on the skin as a normal flora. The same bacteria if in contact with food, can cause food poisoning. This is one of the most common food poisoning bacteria. Another example is E.Coli living naturally in our intestines for breaking down of food, but when in the urinary tract, it causes serious infections (Frazier W, 1995). Contamination can be made by different bacteria such as Bacillus cereus, Clostridium perfringens and Clostridium botulinum. The symptoms arising when consuming food harboring these harmful bacteria are familiar to most people. They are namely vomiting, headache, abdominal pain and diarrhea. There is loss of fluid through vomiting and diarrhea in most severe cases. Those who are more prone to such risk are youngs and elderly or already ill people. Therefore sanitary conditions play an important role in preventing such disease to happen. Necessary precautions must be taken at all stages in food preparation and most important when this concerns bulk production of food as in hotels (JFraser,Microbiology Book). To prevent food poisoning there are three main things that can be done: stop the bacteria from multiplying by : Bacteria reproduce very if they get suitable conditions: moisture, food, warmth, and time Therefore it is important to prevent such conditions by using proper storage. stop bacteria getting onto the food Keeping food covered Handling food as little as possible Keeping raw and cooked foods separate Keeping animals and pests out of the kitchen Disposing of rubbish in covered bins destroy the bacteria in the food only a few bacteria are able to survive temperatures higher than 70o C. This is why it is important to cook food thoroughly. Food such as meat and vegetables should be chopped into small pieces to ensure cooking. Food that is reheated, should be used only once. The left overs should be discarded. Frozen food should be well defrosted before cooking as it may happen that inner part remain uncooked. Food borne diseases Food-borne disease arises when contaminated food is ingested containing a pathogen. This pathogen causes problems only because of the fact that it reproduces inside the human body which provides all necessary factors for its development. Poor food handling and bad sanitation practices are commonly the cause of food-borne diseases in food establishments. One example is the gut bacteria Escherichia coli causing food-borne disease. It may be present through faecal or other source of contamination. E.coli caused 20 deaths and 200 other cases in Lanarkshire, Scotland in 1996 which needed to be treated during the outbreak. This bacteria is particularly dangerous because few bacterial cells, possibly 20 minimum need be ingested by a person to cause severe symptoms( Maff, 2000). A study carried out in Mekelle Town in Ethiopia to determine the sanitary conditions in 420 establishments including small hotels showed that latrines, hand washing basins, proper type of solid waste disposal and tap water were available at 96.9% , 57.1 % , 39.2% and 93.6% respectively. Proper dish washing and food storage practices were observed at 46% and 52% respectively. But poor personal hygiene among the workers and food handlers were observed. Staphylococcus aureus and E.Coli were found in utensils at a high level which can only result from poor hygienic practices of the workers. (Ethiop.J.Health Dev. 2007). It was observed that sanitary conditions were maintained but however there were conditions where there was non adherence in workers. Our country is not an exception to such food-borne outbreaks. The sanitary inspectors of the Ministry of Health are here to give support to avoid such problems. Water borne diseases Water contamination is common worldwide. The category affected is mainly young people and elders having a poor immune system. A study was carried out in India about the water hygiene behaviours in hotels and restaurants few years ago. It showed that contamination in drinking water is made by man and usually due to improper storage, handling and serving which leads to serious water borne diseases. It has been noticed that in a drinking water sample of 340, 69.1% were non-potable water and 73.2 % had presence of E.Coli due to human faecal matter. Causes to this outbreak were poor hygiene behaviours, storage and handling practices which was known to deteriorate the water quality. This could have been improved by educating the workers and food handlers in these hotels and restaurants. This can result to illness of mainly diarrhoea and vomiting, whereas other symptoms include fever, abdominal pain, headache and giddiness (Pubmed,2003). General sanitary requirements in hotels People normally visit a hotel for short-term basis. There is a continuous flow of incoming and outgoing people. Different people from different countries stay in same room. Therefore rooms must be well sanitized and disinfected after each visit. Aeration and ventilation is important. Cleanliness and sanitary practices play an important role in maintaining this balance. It helps to prevent the spread of diseases and parasites not only to tourists but also our general population. Hotels are therefore inspected to make sure that it copes with the law and that they operate safely following the Health Codes (Lockyer,2003). Points that are inspected and controlled for aiming a good cleanliness and soundness of building facility are : Absence of pests such as rodents and insects Proper handling and storage of trash Proper laundering of bed linens and bed Proper washing of utensils such as plates ,cups and glasses No hazards due to infrastructure of building facility Cloakroom accommodation for staffs Proper services such as power, heat, water General maintainance of area to eliminate potential breeding places for mosquitoes or other vectors No domestic animals in area Fire safety and emergency exits Good hygiene rules Consumer satisfaction is prior to all. Thus a good service and hygienic food and water are important. Rooms should be well maintained. Housekeeping department plays an important role. It is the backbone of any good hotel. Employees of housekeeping department are made responsible for maintenance, as they have to visit each room every day to set the room for same the guest or the next guest. During their routine visit, they check all the possible electric point, water points, gadgets, while replacing linen, soap, shampoo, towel, etc other important factors are listed below. Sanitary design premises should be assessed and designed in such a way to reduce health hazards. Personal Hygiene and Food handlers One must be educated about hygiene and to start oneself should be hygienic in all aspects and should possess a food handlers certificate. Cleanliness Working environment should be maintained clean. There should be a high standard of cleanliness, most important for those handling food stuffs. Awareness knowledge of hygiene practices in work place, communicable diseases awareness. Hands Skin Hand is the main route for contamination. Therefore to avoid food poisoning bacteria to get in contact with food, water and soap must be used for washing time to time. Mouth, nose ear it is the route for staphylococcus bacteria to enter food through coughing, sneezing and scratching. Therefore necessary precautions should be taken be avoid these during food preparation. Sanitary conditions in restaurants A good hygiene is required in food premises to make sure food is safe. It prevents food poisoning and prevent spreading of any communicable diseases resulting from careless personnel or caterers handling food stuffs. Rules such as Cleanliness, Cooking, Chilling and Cross Contamination should be well observed while handling food. Food safety and hygiene practice using Hazard Analysis Critical Control Points (HACCP) is recommended by WHO and FAO to maintain a good quality of food and services (Silva, 2001). Trained personnel should preferably be employed. Facilities such as proper dustbins, wash hand basins and toilets should be made available for the workers. Points that should be observed in aiming a good and safe food hygiene are: ood handlers Certificate Floors (smooth clean) Ceilings / Walls maintained properly Utensils properly washed sterilized Proper sanitary design of kitchen Fly proof and rodent proof Storage accommodation of foods Disposal of waste (Solid and Liquid) Drainage system Wash hand easily available Good aeration / temperature /Humidity Work area spacious enough for workers Showers facility for workers(Working Day / Night) Hygiene in kitchen All employees working in food premises either in the task of preparation, handling or serving food should possess a food handler certificate after having followed a medical inspection by a doctor. They should have a satisfactory knowledge of hygiene and cleanliness and be aware of possible problems caused of improper food handling. Health education plays an important role in promoting food and personal hygiene. All staffs should be given appropriate training. Health inspectors have an important work in providing health education by promoting awareness of dangers of food poisoning and poor hygiene practices Medical certificate The law states that every food handler involved in food business should be in possession of a valid medical certificate. This food handler certificate is issued by a G.M.O and is valid for only 3 years and has to be renewed each year. This certifies that its owner is in good health and is not suffering from any communicable diseases (Food Regulation, 1999) (refer to Appendix 2). Obtention of medical certificate The person has to call at the Health Office of the Ministry Of Health of his region with his national identity card and with two photo passport. An appointment is given for a session of talk on hygienic practices and after due accomplishment, the latter is examined by a Regional Public Health Superintendent (RPHS). Thereafter if the person is observed to be in good health, the certificate is obtained(Food Regulation,1999) Working environment The standard of cleanliness of factory and its workers is a reflection of the standard of efficiency of management and the morale of the working population. Provision has been made in the Occupational Safety and Health Act 2005 concerning welfare of workers and overcrowding in place of work. It says that a place of work shall not be overcrowded as it can cause risks of health injury of the employees. It is mentioned that the space allowed shall not be less than 11 cubic metres per workers (OSHA, 2005, Appendix 3). Kitchen is an example where there is often overcrowding of workers in hotels. Smoking The personnel should be well educated and trained about hygiene in a workplace. Employees should not smoke during work, mainly during preparation of food or while handling any food stuffs or utensils. Smoking is prohibited by law in any public places and moreover smoking in a food preparation area can pass diseases from an individual to another. Customers also can be contaminated. Smokers can transfer harmful bacteria from their mouth to food and thereafter, consumers of these foods may ingest these bacteria in turn. These bacteria can be harmless on the carrier but harmful to another person. Communicable diseases Any person suffering from a communicable disease, boils, sores, acute respiratory infection or bleeding wounds should not be allowed to work in any food premises. A list of these diseases is listed in (Appendix 4). All communicable diseases should also be reported to the Health Offices for treatment. Therefore all employees should possess their food handler certificate and renew it every year by a doctor to ensure that safe food and services are provided to customers. The law has made provisions concerning infectious or communicable diseases. It is said that the occupier of any premises in which a patient resides shall give notice to Sanitary Authority or if visited by a medical practitioner and it is confirmed that the patient is suffering from an infectious disease, health inspector of the region shall made aware of the existence of the disease , name of the patient, the situation of the premises and name of the occupier. (Public Health Act,Appendix 5). Preventing food contamination We should not forget the motto PREVENTION IS BETTER THAN CURE . Prevention of food contaminations is a must. Appropriate preventive measures should be taken. Employees should give attention to personal hygiene and the working habits in a hotel kitchen. Body should be kept clean by washing and bathing. Hands should be washed at least on every occasion when entering food preparation zone. Hands and arms should he washed thoroughly using soap and water after each visit to the toilet. Avoid use of common towel (use paper that are disposable). Wear clean and washable overall preferably white Keep hands away from mouth, nose ,hair ,ear while working Do not eat while handling food/ preparation Do not wipe hands on overall Use spoons, forks , tongs instead of hands in preparation Avoid useless blabbering while working Smoking, spitting should e avoided in working area Obey food safety signs Keep work area clean Staff facilities maintained in good hygienic conditions A research carried out in 2004 in a popular hotel of Egypt after a major outbreak of Hepatitis A where 351 tourists was contaminated showed that there was poor sanitation, no proper health education and medical examination. An infected worker with imperfect hand hygiene and who was in contact with sewage-contaminated water was the source of this huge outbreak. (Eurosurveillance, 2006) Concerning food safety, the WHO has initiatives for surveillance programme with objectives of a development of an international food safety network, application of HACCP and development of a safety information system. (WHO, 2004). Storage of food Food storage is important industrially. Hotels prepare food for hundreds of persons daily. Therefore a good storage system is necessary. Area should be pest proof, warm, clean and not humid. There are three main categories of food requiring different storage methods. Dry food should be kept in a warm place and not humid to avoid spoilage by microorganisms growth. Chilled food should be stored at an appropriate low temperature, and precautions should be taken in case of electricity cut. Canned food should be verified before using. Stock rotation is important concerning canned products. It is important that you rotate and use your food storage (Caldwell M, 2006). Storage of water An ample supply of water should be provided with adequate facilities for its storage and adequate protection against contamination. Water is used both in food preparation and rooms for toilets and bathrooms. Many aquatic microorganisms can survive and flourish in water with minimal nutrients and can be transferred to people with poor immune system. A study conducted in United States described how gastroenteritis is a common outbreak in hotels. Unsteady state flow and stagnation in distribution systems affect the biological stability of drinking water which promotes bacterial accumulation (Dippold L et al, 2000). Therefore it is important that tanks are fitted tightly with lids and that they are regularly cleaned and sampled for chemical and bacteriological analysis. Cleaning frequency is an important factor. The tanks should be verified in case of rusting of any parts and dates should be noted at each cleaning done. (Logan G, 2008). Tanks should be cleaned at least once every trimester for proper maintainance to avoid microorganism proliferation. Waste disposal A hotel can be considered as a microcosm in itself having the potential of producing all kinds of waste that is hazardous. Hazardous waste comes in many different shapes and forms: it can be liquid, solid, gas or sludge, and more often it is poured down sinks directly or discharged to regular waste stream (Patel A, 2008). The types of waste generated in hotels and their sources are listed below. However there are two main types of hotel waste, solid(dry),known to be non-biodegradable and liquid(wet),biodegradable wastes. The risk and problem that arises are odour, unaesthetic and it acts as breeding place for vector of diseases (flies, rats, rodents), thus a nuisance to health (Wagh V, 2005). Solid waste Solid waste is described as materials of no longer value and which is not meant to be discharged through pipe. These dry wastes comprise of plastic bottles, papers, plastic wrappers, HDPE bags etc. These wastes should not be mixed with the wet waste which may produce bad odor and dirty look. They should be disposed in dry places for storage until collection is done (Wagh V, 2005). Liquid waste Liquid waste is simply discharged in sinks. Wet waste comprises of food and vegetable. Most hotels kitchen sinks are fitted with a garbage disposer (garburator) which is a device installed under the kitchen sink between drain and pipe which shred waste into pieces enough to pass them through plumbing. Grease traps are also fitted to prevent drains to be blocked from fats, oil and grease. Some hotels also provide septic tanks to avoid potential problems that may occur in case there is blockage of main sewage pipes provided by the Government. Elimination of mosquito breeding places The hotels management does the necessary to avoid spreading of diseases. Potential breeding places for vectors are eliminated by draining all roofs water accumulation at least twice a week and insecticides are sprayed. All ponds and garden water are regularly checked and all bottles or containers are removed and bushes like the grass are well maintained. The Ministry Of Health also provide services for spraying insecticides on a regular basis (MOH, 2009 Health surveillance of tourists Tourist can be responsible for spreading of diseases. One recent case notified was in 2009 where the first case of H1N1 flu virus was detected in a French tourist. The Ministry Of Health has provided officers for this specific duty. Health surveillance Officers are responsible to contact every incoming passengers in order to know their health condition on arrival to Mauritius. The hotel management plays an important role as they need to report any kind of communicable diseases occuring in their residence (MOH Health, 2009). The Ministry Of Health has a list of infectious and communicable diseases that are controlled closely as shown in (Appendix 4). CHAPTER 3 : METHODOLOGY Methodology A survey was carried out and two questionnaires were designed where one was for personal view and opinion about the working place and food handlers and the second, to assess the workers and their knowledge to food hygiene.50 hotel in all were chosen throughout Mauritius. Random selection will give a broader view of hygiene in hotels around the island. List of hotel was obtained from the Tourism Authority at Port-Louis and some details obtained at the Municipality and Health offices. The Questionnaires Questionnaire for Personal View of Foodhandlers, Checklist for Kitchen and environment (room, garden, Swimming pool). (Appendix 6) Questionnaire for personal hygiene for the workers (Appendix 7) The questionnaire (Appendix 6) is a checklist concerning the number of workers, personal hygiene at sight, state of preparation area and toilet in the hotel kitchen. The workers who were pointed were mainly cooks, waiters and maids who work in hotel restaurant. A walkthrough was done where access was granted by the management in the kitchen to assess the level of hygiene of the workers and to inspect if they practice personal hygiene. The toilets were also seen and mess rooms. The second part of the questionnaire was dedicated for rooms and the environment such as garden. Points that were observed during the walkthrough inspection were: No of Personnel Sanitary conditions Water availability Lighting Ventilation Refuse disposal Toilets and bathrooms The second questionnaire was designed for food handlers to assess their knowledge about hygienic practices and food poisoning. CHAPTER 4: RESULTS Results and Findings Possession of food handlers certificate among workers General personal hygiene among workers The below bar chart shows the general personal hygiene maintained among workers at work and it can be concluded that 98% of them keep their hands clean, 94% keep their fingernails clean, 75% have their hair covered, 100% keep their body clean. But it could also be observed that only 25% of them keep their overall clean and 13% of them had nail varnish. Wall conditions of kitchens The wall conditions of the kitchens were surveyed and was found to have the following structures ; 82% of them are waterproof, 88% can be observed to be clean, 93% are washable, 82% are without crevices, 94% are painted white and 86% of them are tiled up to 2 meters from floor. Ventilation From figure 6, it can be seen that 83% of the hotels had adopted a good ventilation system using air conditioner for ease of workers while 17% of them did not have appropriate ventilation system. Lighting Figure 7 describes the lighting condition in the preparation area. 78% of the hotels were seen to provide a good lighting system for the workers and 22% had lighting system not satisfactory. Provision for refuse disposal Refuse disposal availability was surveyed and was found that 50% had foot operated pedal bins,70% of the garbage bins were cleaned and disinfected regularly,75% had their bins covered while 95% removed them daily. Room management Room conditions were observed to be at 72% satisfactory. 28% was seen to have a bad room management. Frequency of changing Blanket on bed From Fig 10. it can be observed that 80% of hotels changes bed blanket regularly,5% on a weekly basis and 15% when it seems necessary to do so that is when seen dirty. Bathroom and toilets sanitary conditions From the result obtained during the survey, it has been found that toilets and bathrooms in rooms are at 70% and 75% clean respectively. . Detergents Distribution The figure below gives detail of the type of detergents commonly used in hotels for sanitizing and cleaning purposes and their percentage used. Knowledge of food poisoning During the survey it was observed that only 40% of workers interviewed had a satisfactory knowledge of food poisoning and answered yes to the question whereas the other part could not give explanation food poisoning. Validity of food handlers certificate Professional training by employer From the survey carried out among workers, it was found that among the 70% of workers who were in possession of a food handlers certificate, only 55% of them were valid while 15% of them were

Marine Animal Captivity End The Exploitation Sociology Essay

Marine Animal Captivity End The Exploitation Sociology Essay Marine animals have been held captive for hundreds of years and for a variety of reasons. As humans began to investigate the fascinating world below the oceans surface, animal captivity became an everyday occurrence. Some animals have been captured as a means of research so scientists, as well as the public, can observe and learn more about them (Marine Mammals in Captivity). However, marine animals have also been exhibited simply for amusement and profit (Do Marine Mammals Belong in Captivity in the 21st Century?). Throughout history, humans have abused their relative power over marine creatures by capturing and detaining them. This cruel and unjust captivity commences with the act of capture and continues by diminishing marine animals quality of life. The crime of captivity begins as early as marine mammal capture. In the past, animal capture was a violent and traumatic process. Over the years, it has become progressively less malicious. However, the animals still suffer. Hunters herd the animals into shallow waters and proceed to entrap them in nets and slings (Do Marine Mammals Belong in Captivity in the 21st Century?). Captures can include high-speed chases intended to exhaust the animals, which makes them easier to catch. Some fisherman will actually ride the animals until they are completely worn out (The Case Against Marine Mammals in Captivity). In Japan, fisherman are hired by captivity agencies to herd entire pods of dolphins so that the best and most promising mammals can be selected, while the remaining dolphins are slaughtered (Global Ocean Marine Mammal Anti-Captivity Officer). In another instance, over 200 dolphins were driven into a fishing port, where they crashed into boats and each other. After becoming tangled in the chaos of nets, boats, and animals, many dolphins died of drowning (Marine Animal Exhibits: Chlorinated Prisons). Although the government works to regulate the individuals and organizations that capture marine animals, even the gentlest capture causes unforeseeable consequences. Marine animals such as dolphins travel in groups and while it may seem like taking only one or two of the animals would cause no harm, it is extremely detrimental to the group as a whole. Whales, specifically orcas, are the largest animals held in captivity (Marine Animal Exhibits: Chlorinated Prisons). While orcas remain with their mothers for life in the wild, hunters often separate mother and child. Dolphins swim together in pods, a family unit that consists of an adult dolphin and her offspring. These families are torn apart by captivity. Even if not all of the animals are captured, the free animals are left without a crucial member of their community. Some dolphins die simply from the stress of losing a family member or watching their companions being captured (Marine Animal Exhibits: Chlorinated Prisons). One study found that the mortality rate for bottlenose dolphins increased six-fold immediately after a capture (The Case Against Marine Mammals in Captivity). The negative aff ects of animal capture are undeniable proof that holding marine animals captive is an unnatural and immoral act. Even after the vicious and traumatic capture, marine animals continue to suffer in captivity. Although many trainers work to ensure that animal habitats are suitable for the animals they house, no man made structure can replace the natural habitat and ecosystem of the ocean. In addition, these artificial environments pose many risks to the animals they accommodate. First, the water of the tank can cause serious health risks. Many aquariums and marine parks pump water in directly from the ocean. However, this water is filtered and chlorine is added while micro and macro marine life is removed (Killer Whales in Captivity). This treatment creates harsh water full of chemicals, which can irritate the skin of marine mammals. Although the chemicals are used to purify the water, bacteria are still present and the animals skin cannot tolerate the alien bacteria. Some dolphins go blind (French), while others animals suffer from skin diseases (Marine Mammals in Captivity). In other cases, orca s experience dorsal fin collapse. This occurs because the whales do not have the support of a large body of water, such as the ocean, and gravity pulls the tall appendage downward (Marine Mammals in Captivity). The issues are not limited to physical conditions. Being held in captivity actually affects the mental functions and capacity of marine creatures. Animals such as whales and dolphins utilize echolocation while living in the ocean. In this wide and varied body of water, these animals are constantly alert and exercising their brains. However, in a dull environment such as a small aquarium, these animals have no use for their highly evolved talent (Marine Animal Exhibits: Chlorinated Prisons). Instead, they are forced to swim in circles without exercising the functions of their brain. For orcas, which are extremely sensitive to sound, the outside noises of water pumps and cheering crowds harm their hearing (Killer Whales in Captivity). Some studies show that dolphin brains shrink a frightening 42% while in captivity (The Life of a Dolphin in Captivity), and some dolphins have been driven insane by the constant reverberations of their own sonar waves that hit nothing but blank walls (Mar ine Animal Exhibits: Chlorinated Prisons). Not only are marine animals brain functions halted, they also become socially and emotionally upset while in captivity. As mentioned earlier, dolphins and orcas are negatively affected by the separation of pods. Despite being social creatures that tend to have long term companionships, these mammals are separated from their families and isolated on their own when they are held captive. (The Case Against Marine Mammals in Captivity). The issues are furthered by trainers treatment of the animals. For example, trainers will separate the acutely social dolphins when they misbehave, forcing them into isolation (Marine Animal Exhibits: Chlorinated Prisons). The torture continues in the feeding. In a technique called the Pavlovian regime, trainers starve dolphins so that they will perform. Food is only administered as a reward to the dolphin for successful completion of tricks. Trainers effectively teach the dolphins that food is not a natural right of existence, but is instead only attaine d through submission and performance (The Life of a Dolphin in Captivity). Its also important to consider the food given to the animals instead of live, freshly caught, natural marine organisms, captured marine animals are fed frozen fish and vitamin supplements (Killer Whales in Captivity). This unnatural diet hurts the metabolism of these creatures and hinders their instinctual predatory behavior. Dolphins that live in captivity are forced to swim in circles in six-foot deep tanks that stretch twenty-four inches by twenty-for inches (Marine Animal Exhibits: Chlorinated Prisons). This lack of space literally suffocates the dolphins, who swim up to 100 miles each day in the wild. Finally, its important to consider the behavior of freed marine animals. Dolphins and whales alike spend their days diving hundreds of meters, swimming hundreds of miles, and roaming freely about the ocean (Marine Mammals in Captivity). Unlike seals and sea lions, dolphins and whales rarely come up to the shore to perch and can stay underwater up to thirty minutes. The confinement of a tank forces a creature that previously spent 80-90% of its time underwater into a creature that is constantly above the water (Marine Mammals in Captivity). Some would argue that marine animal captivity has positive benefits for animals. For example, if a marine animal is held captive, humans are able to study and observe the animal, which in turn allows for a greater understanding of the species. This understanding allows humans to actually go out and assist the marine animals in the future. However, a marine animal held in captivity actually holds little educational value. These animals are forced to act differently than they do in the wild. Because they are confined to cages and tanks, they cannot roam and live as they would in the vast ocean. This means that when scientists observe an animal in a tank, he or she is not seeing the way the animal really acts, lives or behaves, but instead its contrived adaptations to life in a tank (The Case Against Marine Mammals in Captivity). Others argue that holding marine animals in captivity saves them from the harsher environments in the wild and protects them from predators and pollution. Howe ver, this argument is incorrect. It is impossible for humans to judge what environment is too harsh for any particular animal. Marine animals have survived and evolved for thousands of years without human salvation or interaction and humans must allow this natural cycle to continue. In the wild, unhindered by human meddling, the evolutionary cycle will continue as it should and as is natural. Some species may become extinct or evolve into even more complex animals this is not a negative progression but is instead the circle of life (The Case Against Marine Mammals in Captivity). While dolphins in their natural habitat can live to their forties and fifties, dolphins in aquariums and tanks often die before they reach twenty (Marine Mammals in Captivity). Over the years, nearly 4,000 sea lions, seals, and dolphins have died in captivity, and more than half of these deaths are human related. This includes things such as swallowing coins, dying of heat stroke, and swimming in contaminat ed water (Marine Animal Exhibits: Chlorinated Prisons). Although they claim to increase the longevity of marine animals lives, those who capture marine animals end up hurting them and, in the long run, harming the natural flow of life. Its certain that important information can be gained from marine animal captivity. However, holding wild animals hostage is immoral and unnecessary. Although humans are capable of capturing marine animals, this prevents them from existing in their natural habitat and only serves to hurt the species. To help stop captivity, its important not to visit captive marine mammals in zoos or parks (Marine Animal Exhibits: Chlorinated Prisons). Also, instead of holding the animals hostage under the guise of saving them from even harsher natural environments, society should work to be environmentally conscious and preserve the animals natural habitats, allowing them to live without the pollution of human waste. Holding marine animals in captivity is unequivocally wrong. No matter the claims of salvation and education, animal captivity is exploitation of animals.

The Caribbean Essay -- Caribbean History Essays

The Caribbean Perhaps nowhere on earth is a more culturally varying region than in the Caribbean. The recent history has formed these islands into a confused, random area, hiding much of its people’s identity and heritage. Due to European Imperialism, extermination of aboriginal peoples, slavery, the plantation system, and the ethnic diversity of the inhabitants the Caribbean does not allow itself to be classified as one. In fact little can be grouped together. Sydney Mintz, Antonio Benitez-Rojo, and Michelle Cliff try to make sense of the combination and loss of culture as well as the reemergence of new ones. They do this from different perspectives, Rojo though the eyes of a Cuban and a literary critic, Mintz as a political scientist and Cliff as a Jamaican born and raised citizen. Sydney Mintz and Antonio Benitez-Rojo argue a very similar viewpoint. When the Europeans arrived in the late fourteen hundreds they took control of the native population an either enslaved or exterminated them. Over the years the European countries have juggled ownership of the islands, shifting in...

Computers hacked :: essays research papers

WASHINGTON (CNN) -- The FBI confirmed Tuesday the accuracy of a New York Times report that software on routers, computers that control the Internet, were compromised last year by a hacker who claimed that he had infiltrated systems serving U.S. military installations, research laboratories, and NASA. The Times reported, and the FBI confirmed, that the focus of the investigation is a youth in Uppsala, Sweden, who has been charged as a juvenile. The FBI said it is unclear to U.S. authorities what, if anything, can be done to prosecute the youth for violating U.S. laws. The Times reported that the youth did not devise a new kind of attack but cleverly organized computers, automating the theft of computer log-ins and passwords. The Times reported that the attacks were detected by workers at research labs who saw that software on Cisco computer routers, part of the backbone of the Internet, had been compromised. In May 2004, a portion of Cisco's Internetworking Operating System (IOS) code was illegally copied and posted on the Internet. "Cisco enlisted the help of many law enforcement agencies after the incident which occurred prior to May 15, 2004," the company said in a statement posted on its Web site. "We are aware that a person has been detained in Sweden related to the IOS source code theft and are encouraged by this action," the statement said. After the May breach, Cisco said it believed that the publication of the information did not create an increased risk to its customers. 'Stakkato' The Times also reported that a California researcher got taunting messages from the hacker, who called himself "Stakkato," claiming to have infiltrated computer systems at the Patuxent River Naval Air Station in Maryland, the White Sands Missile Range in New Mexico, and NASA's Jet Propulsion Laboratory in Pasadena, California. Officials at some of those facilities confirmed to the Times that their computers had been breached but said the information obtained was insignificant. Larry Furrow, a spokesman at White Sands Missile Range in New Mexico, told CNN there was only one known break in at the facility. He said the incident took place in April 2004 when an individual or group gained access to White Sands' weather forecasts. Furrow said White Sands needs timely, local forecasts as part of their testing program, but the information is not classified. Computers hacked :: essays research papers WASHINGTON (CNN) -- The FBI confirmed Tuesday the accuracy of a New York Times report that software on routers, computers that control the Internet, were compromised last year by a hacker who claimed that he had infiltrated systems serving U.S. military installations, research laboratories, and NASA. The Times reported, and the FBI confirmed, that the focus of the investigation is a youth in Uppsala, Sweden, who has been charged as a juvenile. The FBI said it is unclear to U.S. authorities what, if anything, can be done to prosecute the youth for violating U.S. laws. The Times reported that the youth did not devise a new kind of attack but cleverly organized computers, automating the theft of computer log-ins and passwords. The Times reported that the attacks were detected by workers at research labs who saw that software on Cisco computer routers, part of the backbone of the Internet, had been compromised. In May 2004, a portion of Cisco's Internetworking Operating System (IOS) code was illegally copied and posted on the Internet. "Cisco enlisted the help of many law enforcement agencies after the incident which occurred prior to May 15, 2004," the company said in a statement posted on its Web site. "We are aware that a person has been detained in Sweden related to the IOS source code theft and are encouraged by this action," the statement said. After the May breach, Cisco said it believed that the publication of the information did not create an increased risk to its customers. 'Stakkato' The Times also reported that a California researcher got taunting messages from the hacker, who called himself "Stakkato," claiming to have infiltrated computer systems at the Patuxent River Naval Air Station in Maryland, the White Sands Missile Range in New Mexico, and NASA's Jet Propulsion Laboratory in Pasadena, California. Officials at some of those facilities confirmed to the Times that their computers had been breached but said the information obtained was insignificant. Larry Furrow, a spokesman at White Sands Missile Range in New Mexico, told CNN there was only one known break in at the facility. He said the incident took place in April 2004 when an individual or group gained access to White Sands' weather forecasts. Furrow said White Sands needs timely, local forecasts as part of their testing program, but the information is not classified.

Final Exam – Financial Institution

Financial Insitutions Closed book, Closed Notes 1. Final Examination Fall 2011 Roger Staiger III What is the difference between the spot market and the futures market In the spot market, trades are executed immediately, i. e. real time. In the futures markets, which is a derivatives market, trades are agreed upon today but settled lat later dates in the future. 2. What is the main difference between the money markets and capital markets? Money markets are for short-term security exchanges, i. e. less than 270 days. The capital markets are for long-term security exchanges, i. e. greater than one year. 3.What are four requirements to transfer capital within an efficient market? a. b. c. d. e. f. Stable Government Low Inflation Savings (personal, corporate, fiscal) Competition Disclosure (transparency) Fair market rules (legal system) 4. Draw the difference between direct and indirect capital formation process. Business Securities Dollars Savers Business 5. Financial Intermed. Savers De scribe the purpose of an investment banking house. a. Design Sellable Securities b. Buy securities from corporations c. Resell to ‘savers’ (broker transactions) 6. Name two sources of funds for Financial Intermediaries. . Deposits (lenders, credit unions, pension funds) b. Premiums (life insurance) c. Share issuance (mutual funds) Name four main roles for depository institutions. a. Offer deposit accounts 7. All problems equally weighted Page 1 of 7 Financial Insitutions Closed book, Closed Notes b. c. d. e. 8. Final Examination Fall 2011 Roger Staiger III Repackage (warehouse) deposit accounts Underwrite risk on loans â€Å"Expertise† in quantifying creditworthiness Provide diversification for placed loans What are the unique characteristics for a credit union separating it from other depository institutions? . b. c. d. Not for profit All business restricted to members All members share a common bond (geography, employer) Small (relatively) depository institutio n 9. Name two of the securities found in the Money Markets. a. Treasuries b. Commercial Paper 10. Name two of the securities found in the Capital Markets. a. b. c. d. Fixed income securities Mortgages Securitized products Equity 11. Define â€Å"Derivative†. An asset for which the value is derived from an underlying asset. 12. A wife purchases insurance on her husband (the marriage is loving). What type of â€Å"trader† is the wife?A â€Å"hedger† as the wife is not purchasing the instrument to profit from the loss of her husband but to provide financial security should the husband expire. The strategy is loss-minimization and therefore a hedge. 13. Name two large risks when investing abroad. a. Country Risk b. Foreign Exchange Risk c. Interest Rate Risk Note: B&C could be considered parallel due to interest rate parity. All problems equally weighted Page 2 of 7 Financial Insitutions Closed book, Closed Notes 14. Final Examination Fall 2011 Roger Staiger III Wha t is considered the leading Federal District Bank?New York Federal Reserve 15. Name three operations performed by Federal District Banks. a. b. c. d. e. Clear Checks Replace old currency Provide loans through discount window) Collect economic data Research 16. How many district banks are there in the Federal Reserve system? 12 17. Name five sources of data used by the FOMC. a. b. c. d. e. f. g. h. i. j. k. l. m. Wages Consumer prices Unemployment GDP Business inventories Foreign Exchange Rates Interest Rates Financial Market Conditions Production Levels Business Investment Residential Construction International Trade International Economic Growth 18.Why does the Federal Reserve perform Open Market Operations? a. Increase/decrease level of funds in market b. Offset impact of other conditions that affect level of funds, e. g. holiday traffic 19. Why is the reserve requirement ratio important? Represents the proportion of deposits that must be held as reserves for a financial instituti on. It is one of the determinants of the money supply. 20. What are the two rates that the Federal Reserve sets? a. Federal Funds Rate b. Discount Rate All problems equally weighted Page 3 of 7 Financial Insitutions Closed book, Closed Notes 21. Final Examination Fall 2011 Roger Staiger IIIWhat are the four components of GDP? GDP = Consumption + Investment + Government Spending + Net Exports 22. What are the goals of the Federal Reserve? a. Control inflation (price stability) at 2. 00% b. Promote Growth 23. What are the goals of the ECB? a. Control inflation (price stability) at 2. 00% 24. What are the relative sizes of each asset class in the U. S.? Fixed Income ($32,000bn) Real Estate ($20,000bn) Equities ($18,000bn) Note: In 2006, Real Estate was the largest asset class but has suffered from over $10,000bn in losses over the current financial crisis and still losing†¦ 25. What is LIBOR?London Interbank Offering Rate: Rate that 16 large global commercial banks lend 10 differe nt currencies at 15 different maturities to each other in the overnight market. 26. The world is safe and growth permeates most economies. Explain what this means for the borrowing rate for the US government using a Supply/Demand curve and cash flow diagram for Treasuries. Price S P0 P1 D Quantity P As price decreasing, yield increases, i. e. it costs more for the U. S. government to borrow. All problems equally weighted Page 4 of 7 Financial Insitutions Closed book, Closed Notes 27. Final Examination Fall 2011 Roger Staiger IIIDraw the cash flow diagram for a zero coupon bond. 28. What are three methods that a financial institution uses to manage interest rate risk? a. b. c. d. e. Maturity matching Using floating-rate loans Using interest rate futures contracts Using interest rate swaps Using interest rate caps 29. Why do financial institutions sell their own underwritten loans? a. b. c. d. Maintain services (fee based income) Sell asset (earn positive spread) Sell asset (negative spread but significantly reduced risk exposure) Turnover of capital 30. What are the three main banking regulators in the U. S.? a. Comptroller of Currency b.Federal Deposit Insurance Corporation (FDIC) c. Federal Reserve 31. What is the current insurance limit by account offered to private investors by the FDIC? $250,000 32. What was important about Glass-Steagall? a. Separated banking and securities activities b. Prevented any firm that accepted deposits from underwriting stocks and bonds of corporation c. Intended to prevent conflicts of interest 33. What important about Gramm-Leach-Bliley Act a. Repealed Glass-Steagall b. Allowed affiliation between banks, securities firms, and insurance companies 34. What was most important about Sarbanes-Oxley (SOX)? All problems equally weightedPage 5 of 7 Financial Insitutions Closed book, Closed Notes a. b. c. d. 35. Final Examination Fall 2011 Roger Staiger III Increased transparency of reporting Internal reporting processes required Centr al database of information required Executives personally verifying (signing) financial statements What was Basel? Basel I Accord 1988: 12 major countries agreed on uniform capital standards Tier 1 and Tier 2 Capital adequacy Basel II: Revision of the measurement of credit risk; explicitly account for operational risk; requires more disclosure about exposure risk Basel III: Global regulatory standards for capital adequacy and risk.Fully phased in by 2019. 36. What are CAMELs Ratings? Rating system for banks: Capital Adequacy Asset Quality Management Earnings Liquidity Sensitivity 37. What is Value-at-Risk? Risk measure that quantifies size of risk to a given confidence level over a finite period of time. 38. What is important about Dodd-Frank? Unlike SOX, it includes large private entities under the veil of regulation, e. g. hedge funds, that pose systemic risk. Also intended to add transparency and force OTC products to trade across exchanges for greater transparency. Potentially d isconnected motivations of employees and corporations for reporting fraud, i. . employees (possibly former) share in a portion of an SEC fine recovered. (note: Dodd-Frank is 2319 pages so many answers will be given full credit. The above are important highlights, but again, there is a breadth of correct answers for this question) 39. Who is the current Federal Reserve Chairperson? Ben Bernanke 40. Who is the current Treasurer AND Johns Hopkins University Graduate? All problems equally weighted Page 6 of 7 Financial Insitutions Closed book, Closed Notes Tim Geithner Final Examination Fall 2011 Roger Staiger III All problems equally weighted Page 7 of 7

Nationalized Health Care

The topic of nationalized healthcare evokes visceral reactions from supporters and foes alike. The rational argument for such a program is often lost in emotional rhetoric. Those who don’t have access to good health care want it. Those who can take advantage of the latest innovations want to continue to do so.The morality of the issue, however, is irrelevant until we answer a few basic questions. Would nationalized healthcare bankrupt America? Would the quality of care be good? Would innovation be stalled in a federally controlled system? These questions have been debated before, but it is rapidly becoming apparent that America will have to move toward such a system in order to have a healthy, productive workforce in the 21st century. Evidence shows that it can be done, and at a lower cost than what might be expected.Arguments against NHCOpponents of a nationalized health care system fear the creation of a vast federal bureaucracy. The bureaucracy itself would result in severe tax raises. By its nature, they say, a federal bureaucracy of this size cannot operate efficiently and effectively. Decisions on personal health care should not be put into the hands of the federal government.Profit drives innovation. For this reason, it is no surprise that the majority of medical advances have been made in the United States. A federally controlled system will, by its nature, restrict the profits of firms engaged in medical research. Harvard University economist Kenneth Rogoff was quoted in a recent issue of Reason Magazine:  If all countries squeezed profits in the health sector the way Europeand Canada do, there would be much less global innovation in  medical technology.(Bailey, 2005)Reports of long waiting times for care in nationalized systems such as Canada’s have further energized opponents of NHC. Americans deserve the best in healthcare. How can a system that relies on rationing of health care provide the best in care? Those who can afford it ha ve access to the best health care in the United States. For those who cannot, there are already many options. Health insurance pools, Medicare, Medicaid, hospital and corporate assistance programs provide a safety net for those without standard insurance. The overwhelming cost of heath care simply cannot be borne by the federal government. Tax increases will cause the loss of jobs and create a drag on the economy that benefits no one.Arguments for NHCMany Americans assume that they are getting the best health care in the world. This is not necessarily true. Mortality rates and other measures of overall health lag behind other countries that have nationalized single-payer systems.The cost of health care has also become a major issue that will have ripple effects through the economy. A recent article by Julie Appleby in USA Today cites evidence that should concern employers trying to maintain a productive workforce:Already the average yearly cost of the most popular type of insuranceà ‚  plan offered by employers hit $11,765 this year†¦Average premiums  have risen 87% since 2000, while workers earnings have risen 20%.  (2006)The multi-payer, multi-layered system of healthcare in the United States generates billions of dollars of waste. In fact, enough money could be saved by moving to a single-payer structure to pay for the health care of the 46 million Americans who are not insured.A New York Times article cites evidence from a New England Journal of Medicine study that a single-payer system could actually cost less:  Ã¢â‚¬ ¦administrative costs represented 31 percent of total health care  spending in the United States, about double the proportion in  Canada, which has a single-payer system.  (Lohr, 2004)In our current system, claims are shuffled back and forth between insurance agencies, employers and the government. The cost of this paper shuffling cannot be underestimated. The time involved also penalizes the provider who may have to wait for months to get paid for services as each agency tries to negotiate a favorable price.Dr. Himmelman, a co-author of the NEJM study concludes that:The savings from moving to a single-payer system, estimated, would  be roughly $375 billion a year. That allows you to cover everyone.  (Lohr, 2004)Spreading the risk among the entire population would also reduce costs. This, in fact, is how insurance companies make money. With the entire adult population paying premiums to the government in the form of taxes, the cost for any one individual is held to a minimum.Innovation can, and does, still exist under a single payer structure. Drug companies, for example, will still have access to federal funds for research and development. They still can reap tremendous profits by developing widely used medicines. Patient financial assistance programs, which most drug companies have, would no longer be necessary in a fully insured nation. They will also save money from only having to deal with one entity. That money can then be used for R & D.Innovation has not dried up in countries that have single-payer systems. For example, many of the recent advances in the treatment of juvenile diabetes have originated in Canada or Europe. The Edmonton protocol provides hope for a cure through islet cell transplants. Their studies are now being replicated in the United States. Profits are still enormous for innovative companies in those countries. In the U.S. the profits for these innovative firms are not necessarily as high as one might expect. The lions’ share of health care profits in our system goes to the insurance companies. Those companies make money, in effect, by rationing health care, thereby spreading their risk. Predictably, they are against a nationalized system that would cut them out of the loop.Analysis and ConclusionPowerful insurance companies and other lobbying interests have been able to forestall a nationalized health care system. The last major attempt was ma de early in the Clinton presidency. Our country has changed dramatically even since then. The robust economy has drawn millions of new workers. At the same time, health care costs have spiraled to unprecedented levels. Continued economic growth requires a productive, permanent workforce.The Census bureau estimates that 46.6 million Americans are without health insurance, greatly limiting their access to preventive care. Preventive care is the single most important element to maintaining long-term health. Millions more people are under insured. Who are the uninsured? According to the New York Times:  Eighty percent of the uninsured are members of working families.But either their employers do not offer health insurance or they find  their share of the employers’ plans too expensive.(Lohr, 2004)Some who resist a national system argue that individual health savings accounts can be an effective way of paying for health care. In some cases, this is true. A question arises, how ever: Can health savings accounts keep up with the spiraling cost of health care? For most people, it is unlikely.A single-payer, nationalized health care system would have multiple benefits for the United States. Employer costs would be reduced, freeing them to expand their businesses and create more jobs. The administrative costs of a single federal system would be enormous, but still less than the multi-payer system we have today.Individuals would have guaranteed access to preventive care, an act that has been proven to save money in the long run for both the person and the system.More healthy days for the workers means more production at work and more growth of business. That, in turn, brings more tax revenue to the government. If tax increases are necessary for the initial set-up of the system, they will be more than offset by the decreases, or elimination, of health care premiums.Given the nature of our global, competitive economy, it just makes good sense to keep as many peop le healthy and productive for as long as possible. This means that everyone has to have access to health care. Unfortunately, this is getting progressively more difficult. Eventually, the nation will pay an economic price for this.The good news is that the evidence shows us that national health care is not as expensive or substandard as we may think. The United States can afford a national health system. Instead of being a drag on the economy it would be a stimulant. Sooner or later it will become necessary.SourcesAppleby, Julie. â€Å"Consumer unease with U.S. health care grows†. USA Today, 16 Oct.2006.Bailey, Ronald. â€Å"2005 Medical Care Forever†. Reason Magazine, 15 Jun. 2005.Clancy, James. â€Å"U.S. should adopt Canada’s public health care model†. National Unionof Public and General Employees [online] 2004. Accessed 27 Nov. 2006 from   Lohr, Steve. â€Å"The Disparate Consensus on Health Care for All†. The New York Times[