Management Accounting And Practices Of Small And Medium...

2.1 Introduction This chapter begins by looking at the literature that will give considerable information about Management Accounting and the practices of Small and medium Enterprises, bringing out the interdependence and interrelation of one to the other. 2.2 Overview of Management Accounting Management accounting was first known as cost accounting. This origin was reflected in the earlier title for practitioners of cost or works accountants (Wilson and Chua, 1988). Accounting historians have long endorsed the view that cost accounting is a product of the industrial revolution (Johnson, 1981). For example (Wilson and Chua, 1993) claimed that cost accounting was practiced by the mechanized, multi process, cotton textile factories that appeared in England and United States around 1800. This point of view was consistent with Garner (1947) who pointed out that cost accounting had emerged only after eighteenth century as a result of the rise of the factory system in the industrial revolution. The traditional view contends that cost accounting arose due to the increased use of fixed capital prompted accountants during the industrial revolution to graft cost accounting onto the double-entry system (Johnson, 1981). Garner (1947) argued that the practices and theories of cost acco unting origins can be traced to the fourteenth century. (Garner, 1947) explained that the English, Flemish and German commerce have encountered significant growth during this period. and variousShow MoreRelatedEffects Of Cash Management1482 Words   |  6 PagesHe utilized hypothesis with Working Capital Management, Investment decisions and financing decisions as independent variables were used to measure financial performance in place of the dependent variable. The researchers were used self-administered questionnaire with quantities, and sample size of 100. The study presented that measured individually; there is a positive relationship between working capital management; investment decisions; financial decisions and financial performance. Also, the studyRead MoreSmes, Family Involvement, And Financial Management1580 Words   |  7 PagesSMEs, Family involvement, and Financial Management In the Philippines, MSMEs can be considered as the backbone of the economy as they are major contributors of job creation and play a vital role as providers of goods and services to large firms. In fact, 99.6% out of 941,174 establishments in 2013 are micro, small, and medium enterprises. However, the attrition rates for startup MSMEs in the country can go as high as 50 percent, which means that many MSMEs are having a difficult time keeping theirRead MoreThe Effect Of Management Control On Family Firms1491 Words   |  6 Pagesof various studies across different fields such as accounting, finance, and management. This is most probably due to the fact that family firms account for the majority of business and employment worldwide (Tharawat, 2014). At the same time, most family firms have specific characteristics and practices that studies have yet to dwell on. While these and other considerations have recently led to more research on management accounting and management control in family firms, research on this topic isRead MoreRomania’s Post Communism Accounting Practices and the Effects of Adapting Ifrs for Smes1725 Words   |  7 PagesCommunism Accounting Practices and The Effects of Adapting IFRS for SMEs â€Æ' Abstract Romania, located in southeastern European, was heavily influenced by the Russian Soviet Union as a socialist republic between 1947 and 1989. With becoming a capitalist country in 1989, its accounting practices began its transformation. The purpose of this paper is to analyze Romania accounting practices post its revolution. The paper discusses three major accounting practice conversionsRead MoreAdoption of Ifrs in Bulgaria1197 Words   |  5 PagesIntroduction of IFRS for small and medium companies in Bulgaria In this essay we discuss the development and adoption of the International Financial Reporting Standards (IFRS) in the Republic of Bulgaria. Most of the characteristics and features apply not only to this country, but also to most developing economies in Europe. The IFRS are a set of standards which imply rules, methods and governance for reporting and interpreting financialRead MoreAbc Is a Better Principle Than Traditional Cost System1271 Words   |  6 Pagessystem. Discuss. Student Name: Zhang Ruoshi Assignment Title: Essay Module Code: LZ118-122 Module Teacher: Rebecca Manufacturing  is  one of  the company s core  processes, while accounting  is the key impact  for enterprise to  produce  good products. Activity-Based Costing (ABC) is a new method of costing system. This method can help a company to allocate costs more accurately in today s complex business world. In contrast to traditional  cost systemRead MoreEssay On Accounting Services In Ghana826 Words   |  4 PagesAccounting Services in Ghana Major Accounting Firms and services The amazing thing is all the major international accounting firms have offices in Ghana and the right size investment firm is often a function of the investor’s needs and budgets. Sometimes it is seen that all the needed accounting and tax functions at a lesser cost are performed by the small and medium size firms. The main challenge is to find a firm with a solid reputation where chambers of commerce and attorneysRead MoreAccounting Analysis On Management Accounting Essay1210 Words   |  5 PagesManagement Accounting Introduction: Management accounting technique is the procedure of understanding, analyzing, exam, calculating, deciphers, and transfers the verbal data to chase of company objectives. The section of bookkeeping is called as cost accounting. The difference between the financial and managerial bookkeeping data is the goal at assist the administrators inside the corporation to create choice as per their situations. Even as economic bookkeeping is intended at giving data to gatheringRead MoreMyob Analysis881 Words   |  4 Pagesindividuals or firms to offer sale and consultant services. (Carly, 2002) 2. China market background Small and medium-sized enterprises, as the MYOB’s target market since it was founded, have a quite different developing condition in China. SMEs were not occurred in China until the economic reforms in 1980s. However, China witnessed a total earthshaking change in composition of enterprises with the number of SMEs founded during last two decades outnumbering the sum of that in the United StatesRead MoreNew Zealand Small And Medium Sized Enterprises Essay1065 Words   |  5 PagesSection 2 2.1 Brief Introduction to New Zealand Small and Medium-sized Enterprises Small and medium-sized enterprises (SMEs) are a key source of innovation and make a significant contribution to the economy of New Zealand in terms of employment, output and growth. There is no universally definition of an SME in New Zealand. However, from a government perspective, they are considered to be firms having the following traits: personal ownership and management, having few specialist managerial employees

An Exploratory Middle Ground Position Between Atheism And...

David Eagleman, during an interview with National Public Radio in February of 2009, coined the term â€Å"Possibilianism†. An exploratory middle ground position between atheism and theism. In this essay I argue that possibilianism as a new standpoint in the debate on the existence of God is irrelevant, as it holds the same ideological stance as agnosticism. In an article written by Eagleman titled â€Å"Beyond God and atheism: Why I am a possibilian† he says that â€Å"we know too little to commit to strict atheism, and too much to commit to any religion† (Eagleman, 2), this is the driving force behind his possibilianists standpoint. From my understanding, possibilianism is a philosophy that rejects the certainties held by both atheists who would argue in the complete non-existence of God and similarly theists who would vouch for His definite existence. In this situation we take God to refer to the monotheistic and orthodox depiction, as seen in the Christian, Judaism and Islamic faiths. Possibilianists are open to the ideas that we currently have no way of testing the existence of God, however we should hold off a definite judgement until further evidence can be provided through scientific research and exploration. Possibilianists emphasize the active exploration of new, unconsidered notions whereby anything goes at first (Eagleman, 3), but science is then added into the equation to rule out the impossible, and often to provide insights into new parts and possibilities. The overall

Once More Free Essays

Read over something you’ve written with an eye for the devices you’ve used to connect the parts. Underline all the transitions, pointing terms, key terms, and repetition. Do you see any patterns? Do you rely on certain devices more than others? Are there any passages that are hard to follow-and if so, can you make them easier to ready by adding appropriate transitions or trying any of the other devices discussed In this chapter. We will write a custom essay sample on Once More or any similar topic only for you Order Now Try revising your text to Include different ones. Pointing words help orient your reader and establish continuity wealth your writing. KEY POINTS use pointing words to help orient your readers. Plotting words point forward or backward to other sentences. Plotting words help to give your paragraphs continuity. Key terms a key term is a word that will be important on whatever subject you need to know, that involves a key term. You’ll usually have to define a key term like in social studies a key term would be: Ideology so you would define it as: a set of beliefs and values. Key terms are Vocabulary that someone should know in order to understand the topic. Petition The writer is usually trying to express an emotion or a phrase. Just like in Robert Frost’s poem â€Å"Stopping by Woods on a Snowy Evening† he repeats the last line â€Å"and miles to go before I sleep, and miles to go before I sleep† to stress the extent of his journey and his exhaustion. In â€Å"the charge of the light brigade† repetition was most likely used to honor the men who died. By repeatedly stressing the numbe r of men who fought and died for what they believe in they stress that they will not be easily forgotten. How to cite Once More, Papers

A Research Paper On The Construction Work - Myassignmenthelp.Com

Question: Discuss about the A Research Paper On The Construction Work. Answer: INTRODUCTION This research paper evaluates the construction of a two-storey building by outlining the process of approval and the required certificates from applications for construction approval to the construction's occupation. The numerous categories of construction approvals which are being applied in the state in question such as local, integrated, complying, and exempt are also to be discussed by nominating clearly the category in which the development would be under. The dissimilarity between the options of privately certified versus local government approvals of the state in question. The various defects shown in the photos are also to be identified as well as the impacts they have on the operation of the buildings. There is also a need to produce a schedule for construction in the format of critical path analysis and a Gantt chart. The initial planning will include the start and end dates, duration of every task, list of tasks. The standards that have been considered for the approval process and certification is Australia(James, 2014). Approval Process and Certificates Required The process of construction in Australia requires a developer to put into considerations the numerous requirements that require being fulfilled before the process of building can be undertaken. Every developer needs to diligently carry out issues that are likely to be confronted in the construction process. The different types of building approvals which are applied in Australia include: Exempt Approval: In this type of approval, there is low impact on the local government and may not require approval from Council if it attains certain standards under state environmental planning policy and state environment planning policy(Mant, 2015). Complying Approval: This is a fast-track process of approval for proposals of developments that are straightforward like new home or renovations of homes. The standards can be determined by a private or Council certifier without the need for a complete application development. Local Approval: In this type of approval, all the development requiring the Councils consent are specified under the Port Stephen Local Environment Plan of 2013. This means that in any construction, the local approval requires consent before the work is undertaken and should be lodged with the Council(Teshom, 2012). Integrated Approval: This type of approval is an approval that involves constructions situated on land identified as prone to bushfire or constructions within the roads belonging to the public. There is a requirement of an administration fee for both the maritime and roads services. In case of this development, the type of approval that this construction would fall under is local approval which can be categorized into two major sections. The certification and inspection of the project is an important phase which is required by the law that will ensure that the building is in accordance with the council regulation, Building Code of Australia, relevant Australian Standards, specifications, and approved plans, to make sure that the structural amenity, safety, health, and integrity is met (Teshom, 2012). Regulations, Local Government Approvals The initial step that is necessary for the developer to give them with registration certificates from the professionals who are registered that are charged with the supervision of building project construction. The certificates of registration include certificates from the structural and architect-engineer who are normally charged with ensuring stability and enforcing quality control of the structure during its construction. The professionals also fill a declaration of indemnity which indemnifies the authorities on any claims in the event of mishap or construction fault hence taking complete responsibility of ensuring that the construction is according to the relevant design standards and building codes(Teshom, 2012). Other documentation that requires being furnished to the authorities for approval of building processing include: Full application for approval for building permit Recent annual rates receipts The property ownership documents The major regions that the authorities charge for entails infrastructure development, site signage fees, fees for the occupational certificate, and fees for site inspection(Vandoros, 2014). Private Certified Approval For Private Certified Approval, there first step is to send the copy of details of the contact and the plans of Council plans together with supporting consent conditions to Private Certifiers Australia. The information can be sent through email of through phone call. The Private Certifiers Australia will then review the approved plans of the Council, supporting information, and consent conditions. The Private Certifiers Australia will then prepare an agreement of Consultancy to perform the roles on Principal Certifying Authority Role and the issue of a construction Certificate. The services engagement shall be through acknowledgement of the consultancy agreement and work scope as outlined. The engagement and acknowledgement are is situated on the final page of the consultancy fee submission. The Private Certifiers Australia will then issue a Construction Certificate form. Ounce Private Certifiers Australia has been reviewed, received, and verified the information submitted as conforming to the consents conditions, the Building Code of Australia and any other necessities as stipulated by the Private Certifiers Australia. The certificate of construction will then be issued to the applicant in strict accordance with the Environmental Assessment and Planning Act 1979. After the Construction Certificate has been issued to the applicant, the applicants will be required to inform the applicable the Environment Assessment and Planning Act 1979. Council of the Commencement of Building Works onsite. The certificate issued can be subjected to an alternate regulatory building approval framework under the Environmental Assessments and Planning Act 1979. Defects in the Proposed Development and how they can be impacted upon The foundation defect below is known as brick footing backfill damage. The defect is as a result of earth pressure, frost, and water. In the masonry block construction, wall or foundation cracks happen more frequently in the joints of the motor, however, may also happen through and across the blocks themselves. The defect above can be prevented by not exceeding the pressure limits of the building which may cause the footing to crack. Floods passing below the footing level can also cause this defect since the running water will weaken the footing by washing away the components that strengthen the wall. This defect can be prevented by making the footing to be strong enough to withstand pressure and water from outside(Vandoros, 2014). The construction defect shown in the figure below is known as vertical cracking. The vertical cracking occurs due to shrinkage and expansion of concrete blocks. The cracks in the construction walls tend to be more serious on the walls of the centre from the external pressure and loading. The defect of the wall takes place during settlement of foundation. Weak foundation is normally caused by wrong ration of mixture of the concrete, water, and sand(Vandoros, 2014). The defect below is known as Diagonal Cracks and occurs in footing as well as the block wall. The diagonal crack can appear in numerous structural components and materials and it indicates the actual differential settlement or vertical movement in the structure. The defect is caused by a sinkhole near or under the footing and also occasionally frost heaves(Silva, 2013). List of Tasks for Project 1 Task Duration (Days) Start General Requirement 4 01/01/2018 Site Preparation 2 Concrete Construction 3 Brick and Block Construction 6 Installation 3 Roofing 4 Cladding 2 Doors and Windows 2 Block and Tile Finishes 3 Painting 4 Timber Fixtures 3 Electrical and Mechanical installation 3 Fences and External Walls 4 Landscaping 2 02/12/2017 Critical Path Analysis After laying out the list of tasks, the correct activities sequence and network diagram would look like the figure below before the calculation of the earliest start time and latest finish time for every activity(Vandoros, 2014). The next step is to determine the earliest start time for every activity in the list of tasks above. The remaining earliest start time may be added to the diagram of the network as shown below: The latest finish time portrays the latest time an activity must be finished by evading delay to the project(James, 2014). The latest finish time is determined by observing the right to left on the network diagram as shown below: Gantt chart The Gantt chart which will be utilized by the research team during the period research is as shown in the figure below: Conclusion This research paper is about construction work and plan building. The approval process and certificates required for the construction of the building in question have been discussed according to the regulations of Australia. The different types of building approvals namely local, integrated, complying, exempt, and NSW have been discussed in this paper. The two major areas of involvement in approvals while constructing the building below in Australia is through seeking approvals from the National Construction Code and from the municipal councils. A municipal council is an option of local government in Australia while National Construction Code is a privately certified approval. The various types of defects that can occur in the walls and foundation of a building include vertical failure, horizontal failure, and block foundation backfill damage. Bibliography James, K., 2014. Critical-Path Planning and Scheduling. Melbourne: Proceedings of the Eastern Joint Computer Conference. Mant, J., 2015. Observations on NSW Land Use Planning and Regulations. Sidney: IEEE. Silva, V., 2013. Defects of No-Loadbearing Masonry Walls Due to Partial Basal Supports. Moscow: Journal of Construction and Building Materials. Thom, T., 2012. Durability Problems of 20th Century Reinforced Concrete Heritage Structures and Their Restorations. Michigan: Technical University of Catalonia. Vandoros, K., 2014. Concrete jacket construction detail effectiveness when strengthening RC columns, Construction and Building Materials. Perth: Gale Art and Engineering Lite Package.

Ethics The Limits of Philosophy by Bernard Williams free essay sample

Analyzes authors ideas on radical difference between moral certainty scientific knowledge. The purpose of this research is to examine Bernard Williamss statement that there would be a radical difference between ethics and science even if ethics were objective in the only way in which it intelligibly could be (155). The plan of the research will be to set forth the context in which Williams makes this statement, and then to discuss the distinctions he makes between the subjectivity of moral philosophy enterprise and the objective methodology of the hard sciences. The closest Williams comes to acknowledging the scientific potential of human reason is his assertion of thick concepts, which he says express a union of fact and value (129). The density of such concepts appears to derive from the extremity of emotion and action that is implicit in them. Thus brutality and courage are on the list but not such less vigorous description of value

Free Essays on Construction Management

Construction Management Construction management is a very involving and important career. The definition of this career area is basically the management of construction. This may consist of management of the actual site or the politics behind the raw building. This definition, while imprecise and broad, is in essence the heart of the field. It can be more precisely defined through the specifics of the job. Employers around the world are constantly looking for employees with the broad skills and experience to oversee jobsites and all of the mechanics and aspects of construction. Every construction job requires an overseer, someone who has attained the knowledge and skill to maintain an efficient and quality job. Construction management is a broad career choice that is a very important component in the success of a jobsite. Whether it be a corporate building or a home remodel job, a construction manager is just that, the manager of every stage from start to finish. The job of the Manager is to control and extinguish emergencies, such as delays and bad weather, boost employee morale, and schedule and coordinate the design and construction processes. Managers oversee and take part in managing people, supplies, materials, budgets, schedules and contracts of the various people involved. For very large buildings, construction managers are divided into segments. Managers will be split up to oversee and coordinate a specific area of the construction like site preparation, from the excavation to the surveying. Construction managers also take care of the details of the project before there is any ground breaking. Managers evaluate different methods of building and materials to determine the mos t cost affective budget for construction. At the same time managers calculate the most efficient way of building to yield the quickest schedule. Computer software is often times used to estimate and calculate this. Construction managers ... Free Essays on Construction Management Free Essays on Construction Management Construction Management Construction management is a very involving and important career. The definition of this career area is basically the management of construction. This may consist of management of the actual site or the politics behind the raw building. This definition, while imprecise and broad, is in essence the heart of the field. It can be more precisely defined through the specifics of the job. Employers around the world are constantly looking for employees with the broad skills and experience to oversee jobsites and all of the mechanics and aspects of construction. Every construction job requires an overseer, someone who has attained the knowledge and skill to maintain an efficient and quality job. Construction management is a broad career choice that is a very important component in the success of a jobsite. Whether it be a corporate building or a home remodel job, a construction manager is just that, the manager of every stage from start to finish. The job of the Manager is to control and extinguish emergencies, such as delays and bad weather, boost employee morale, and schedule and coordinate the design and construction processes. Managers oversee and take part in managing people, supplies, materials, budgets, schedules and contracts of the various people involved. For very large buildings, construction managers are divided into segments. Managers will be split up to oversee and coordinate a specific area of the construction like site preparation, from the excavation to the surveying. Construction managers also take care of the details of the project before there is any ground breaking. Managers evaluate different methods of building and materials to determine the mos t cost affective budget for construction. At the same time managers calculate the most efficient way of building to yield the quickest schedule. Computer software is often times used to estimate and calculate this. Construction managers ...

Discuss how communication within an inter-professional team could Essay

Discuss how communication within an inter-professional team could affect collaborative working strategies - Essay Example Sometimes, patients cannot communicate verbally due to sickness and have to resort to nonverbal communication to interact with staff. Healthcare professionals must have the necessary listening and verbal and nonverbal communication skills (Beebe and Mottet, 2013:32). Consequently, effective clinical practice requires many cases where vital information must be relayed verbally and nonverbally and listening skills must be honed and applied. Team collaboration and inter-professional communication are essential. When healthcare practitioners are not using verbal and nonverbal communication effectively, as well as listening closely to patient needs, the lives of patients may be at risk (Markel, 2013:21). Lack of vital information and misinterpretation of information, poor listening skills, ignored changes in status and body language, and unclear orders using communication tools like mobile phones can endanger the lives of patients and put healthcare professionals in major dilemmas (Markel, 2013:25). Poor verbal and nonverbal communication, as well as poor listening skills, creates scenarios where medical mistakes can occur. These mistakes have the potential to result in serious injuries or sudden patient deaths. In the UK, mental health mistakes, especially those caused by poor communication and listening, are a major challenge in current organisations (Happell, Platania-Phung, Scott, & Nankivell, 2014:37). According to research conducted by the Joint Commission on Accreditation of Healthcare Organisations, mental health mistakes would rank 5th in the list of top ten causes of patient deaths in America if they were included in the annual official statistics. This is ahead of serious illnesses like Alzheimer’s, gunshots, AIDS, diabetes, breast cancer, and accidents (Waldeck and Kearney, 2013:34). The study also revealed that over 50,000 people die in America every year because of medical mistakes. In the UK, up to 33,000 patients die annually

Research Paper Example | Topics and Well Written Essays - 750 words - 4

Research Paper Example This decision of making the truth known to the public is based on the ethical principle of transparency, which is an important part of communication â€Å"...based on the notion of an honest exchange† (Plaisance 44). It was mentioned in the commentary that despite Wilson’s transparency and honesty in verifying that Niger was not actually capable of exporting uranium ores due to stringent measures in the whole process, the Bush Administration decided to keep the public blind to this truth, and even dismissed Wilson’s report. This lack of transparency in reporting about the status of the uranium imports of Iraq from Africa abused the trusting nature of the public and kept them away from the issues that Wilson actually experienced first-hand, and this prompted him to air out his concerns regarding the misconception of most people with the real issues in Iraq and Saddam Hussein. The act of transparency is also rooted in the belief that people have a right to know abo ut the truth, and that the distortions of information could cause not just misinformation in the audience but also unprecedented troubles such as panic and disorder (Plaisance 47). Wilson chose not to keep quiet about how the information he knows got dismissed for the sake of the public, and he wrote it out in his commentary under the ethical principle of transparency. Question 2: Place yourself in Wilson’s position. What kinds of decisions/choices would you make if you were in the same situation? Would you have written the piece? Which philosopher and/or ethical philosophy help guide your decisions? The act of being transparent in communication is not just involved with some issues like whether or not there are hidden motives for transparency, but also the trust of the people involved in these communications is also at stake. Wilson banked on this ethical guideline in giving the public true information in creating his commentary on how his report regarding the true status of the Iraq-Niger uranium connection was silenced by the administration, which consequently perpetuated the fears within people about the potential danger that Iraq poses. His defiance of the information dispersed by the government was shown in his commentary, and while it might have cost him his life, it was worth knowing that at least somehow he did not simply stand and keep his silence. If I was in the same position as Wilson was, I would have done the same and have written a similar piece, maybe add additional and credible information for the reading public. Since this is important information that the public has a right to know but the government keeps from them, I feel that as a public servant I have a duty to the people of delivering them the truth. I would also do the same thing that Wilson did, by writing his own account of what really happened, and letting the people decide on the authenticity of my work. If I put myself in Wilson’s place on writing the commentary abo ut the reality of Niger not really having the ability to bring uranium ore illegally to Iraq, I would have chosen to be transparent with what I know, not just to regain the public’s trust on some members of the government, but also to assure them that not all threats are real, and that

Globalisation , the World Economy and MNE's mini essay - 4

Globalisation , the World Economy and MNE's mini - Essay Example This paper therefore seeks to explore the emerging global markets, the advantages and disadvantages that accrue from venturing into such markets based on a case study of Research in Motion (RIM). The paper further endeavours to ascertain the extent to which RIM has been successful in penetrating this market. Basically emerging markets are developing countries that are experiencing a fast growth rate that are shifting from centrally planned economies to more liberalized economies. There are several advantages that accrue from emerging markets that make it attractive for investment purposes. The main advantage of these markets is target markets. For example in India, there is a large pool of skilled workers that are readily available and at a relatively affordable price (Hansen 2010). On the same note, its counterpart has equally a large pool of highly skilled and technical staff whose rates are affordable. In relation To The case study, RIM through it research and development unveiled a strategy to choose R&D sites that were backed by mature skills and strong technological institutions. For example, RIM curved out a niche as a centre for innovation with doubling number of patents every two years and the R&D ratio to GDP doubling in the previous decade. The two emerging markets have an advantage as manufacturing bases. There is readily available skilled labor at reasonable wages for manufacturing and assembly operation. Due to the cheaper production costs, was able to attract a sharp increase in the foreign direct investments between 1994 and 2007 with a steep increase in 2006. The same case is applicable to India. Under such circumstances, RIM’s strategy of investing in these emerging markets is valid and helps in reducing production cost whilst making the company stay competitive. Another critical advantage is the outsourcing of expatriates (Dolfsma, Duysters, & Costa 2009). RIM’s

Post Op Protection Helmet Project Health And Social Care Essay

Post Op Protection Helmet Project Health And Social Care Essay Introduction Most of the patients who had undergone any major head surgery will require an effective protection of their wound. After surgery, some patients especially post-traumatic injury have a high risk of falling due to neurological impairments, weakness, post-op seizures and agitation or confusion and re-injure their head. This is more important if part of the patients skull is removed (craniectomy). Appropriate protective headwear during the acute period post-op can be worn and reduce the chance of injury. While effective protection for the head and face is a priority for these individuals, headwear should also provide unobstructed vision and adequate ventilation, lightweight, cosmetically acceptable and reasonably priced. Providing effective headwear is a problem for many orthotists and the rehabilitation team taking care of individuals who have a high risk of head injury following a fall. Parents, caregivers and clinicians usually opt to use commercial sports helmets or other types of ad justable off-the-shelf headwear. Although commercial helmets are adaptable and relatively inexpensive, a number of features make them generally unsuitable for the disabled population post-operation. The main idea for this protection helmet is to provide a comfortable wear for the patient and reduce risk of injuring the head and wound during inpatient period. In other way, the design should be able to minimize the impact to the head if a fall or knock occurs. Chapter 2: LITERITURE RIVIEW Human brain can withstand 300 to 400 G of impact without either concussion or skull fracture, provided that there is no local deformation of the skull to inflict direct injury. Patients sometimes ha head surgery that needed to remove some part of their skull. This will make impact that brain can withstand lower than original. Thus, the helmet protection for post operative will be needed. 2.1 Review Journal According to Understanding Head Neck Trauma by Tony Pan Sanfelipo, the impact that head can withstand is vary from the location that the forces is being exerted. The frontal bone (forehead) can withstand on average, 1,000 to 1,600 pounds of force. The temporo-parietal (sides of head) bones can tolerate around 700 to 1,900 pounds of force. The back of the skull can handle around 1,440 pounds of force. The bones of the face and cheek are less tolerant, standing forces of only 280 to 520 pounds. From this, we can see that the impact that head can withstand is differ from the impact that brain can withstand. Skull is a very strong bone in our skeletal system. But, caution step also needed to be done especially after the head operation. According to the Journal of Prosthetic and Orthotic entitled The Use of Postoperative Cranial Orthoses in the Management of Craniosynostosis by William J. Barringer, head helmet or cranial orthoses was being widely used in child rehabilitation after having a head surgery of the problem craniosynostosis that is a condition for cranial deformity that can be directly related to the premature closure of cranial sutures. According to the writer, the cause of the problem is still unknown. While in the other Journal of Prosthetic and Orthotic entitled An Overview of Positional Plagiocephaly and Cranial Remolding Orthoses by Deanna Fish and Dulcey Lima, said that plagiocephaly is a condition of abnormalities of baby head due to pre-natal and post-natal forces exerted to the head of the baby makes the baby head look weird. The causes of these problem are varied like the head could be shape like that before birth (that is still in the womb), the position of the baby during sleep that make some deformation force, the premature birth of the baby and maybe the supine position of the baby during daytime also can cause this problem. Both of these problems involve head remodification. For plagioencephaly, the method to remodel back the head is by using a head helmet or cranial remolding orthoses. It was being called Cranial remolding techniques. This technique was being applied by cover all the areas that need to be curb by a material and allows space in areas where growth is to be encouraged to promote the desired head shape. The material being used to cover the head is often built like head helmet but not as thick as the normal helmet. The example of the material is polypropylene. While craniosynostotis involved head surgery to shape back their head. Often also used as a treatment after the surgery is the head orthoses. According to William J. Barringer, the patient that used the orthoses after the surgery more likely to have the shape of the head almost regained normal. According to the author, based on the survey that he had made, he concluded that many advantages that the patient can get by putting on these ortoses after head surgey for craniosnostotis patients like it appears that orthoses can be used to extend the correction gained in surgery or to protect against regression to the presurgical deformit. It is also apparent that age, severity of deformity, type of deformity, surgical procedure, physician preference, and bone healing play important roles in determining the overall outcome and decision-making. According to the author also, there are many ways, material and shape of the head orthoses can be made. An example is a head orthoses that using bends materials that attach the part together. While the authors for the An Overview of Positional Plagiocephaly and Cranial Remolding Orthoses article said that many different orthotic designs have been developed during the last 20 years to effectively address this patient population. Whether the design is active or passive in nature, rigid or flexible, hinged or circumferential, the basic principle of all cranial remolding orthoses is to create a pathway for symmetrical growth to occur. The authors also quoted that there are several ways to make the cranial orthoses. A cast or three-dimensional image of the infants head is acquired. The model is modified to full or partial symmetry, depending upon the severity of the condition, design of the orthoses, and protocols of the treating orthotist. Mild and moderate asymmetries may be modified to full symmetry while severe deformations may require progressive adjustments to the inner surface of the orthoses to obtain full symmetry throughout the course of the treatment program. Orthot ic designs including chinstraps are likely to be less intimate at the initial fitting, allowing for normal growth to follow the internal contours of the orthoses. To date, there is no evidence that any one orthotic design provides better outcomes than another. Symmetrical growth is achieved by consistent evaluation and adjustments to the orthoses based upon the childs head shape and growth patterns. Translational movements of the cranial bones are to be expected and frequent evaluation will ensure total contact over prominent areas and provide areas of relief over depressed areas. Circumferential growth is accommodated by the removal or recontouring of material and additional material may be strategically added to provide total contact and to stabilize the orthoses on the infants head. It is extremely important for the orthoses to be thoroughly cleaned each day to prevent bacterial build-up and problems with scalp rashes. Air holes are commonly added to help dissipate heat as well a s to assist in the evaluation of the fit of the cranium to the inner surface of the orthoses. Due to its functional as regain head shape, the cranial orthoses model had to be some sort of medical device that should not affect the patient in bad ways. The U.S. Food and Drug Administration (FDA) has certain aspect that cranial remodeling orthoses and other medical device manufacturer had to pass before patients can used their model in United State of America. To obtain clearance, manufacturers are required to explain the design of the product(s), how they are intended to work, and how they are manufactured. They are also required to describe the treatment protocols, provide appropriate labeling, and market the devices for only approved uses. All manufacturers must undergo regular FDA audits of their facilities and must comply with the Medical Device Reporting requirements to report any device failure that could lead to serious injury or death. This is being taken from Journal of Prosthetic and Orthotic entitled FDA Regulation of Cranial Remodeling Devices by Timothy R. Littlefi eld. 2.2 Disadvantages of The Older Design While cranial remolding orthoses is for children, others research had been done to make cranial orthoses for needed patient after head surgery whether the patients is children or adults. The design should be lightweight, effective and protect the head better. According to Journal of Prosthetic and Orthotic entitled Development of a Modular Design, Custom-Fitted Protective Helmet by Steve Ryan,Greg Belbin, Mendal Slack, Stephen Naumann and Rod Moran, stated that the new design by them trough this project should be assign because there are many disadvantages of the already have design like: Commercial helmets protect the cranium but leave the facial area, particularly the chin and oral structure, vulnerable. Commercial face shields could provide the extra protection, but they may impede vision and add to a caged in feeling. In addition, because of a face shields remote placement, it could contribute to neck injury if caught on a stationary object during a fall. Usually commercial helmets are designed with ventilation slots and liner cooling paths, which are conduits for forced air movement through the helmet. Cooling occurs as the wearer moves. This form of ventilation is inefficient for the disabled population since, for the most part, they move at or below normal walking speed. Suspension in commercial headwear is provided primarily by a chin cup attached to the helmet by straps, which are tightened to prevent helmet movement. Constant pressure applied to the chin could lead to orthodontic problems, particularly in the growing child. Because of these, they proposed new design for the cranial orthoses. Their design is mainly focused of three parts of the head that are anterior section, posterior section and chin protector. Each part are fabricated from polyethylene foam with the exterior is hard polyethylene while the anterior is low-density polyethylene foam. They fabricate the orthoses and made a survey of it. The result from the survey is the research helmet was found to be an orthotic device that could be readily dispensed in a clinical setting in one appointment. On average, it required two hours to measure, evaluate and fit a subject. The project orthotists felt that, with experience, the helmet could be fitted in less than two hours except in cases where special modifications were required. The orthotists remarked on the ease with which they could dispense the helmet using the specially designed jigs and fixtures provided. No major technical problems or mechanical failures were identified during the helmets post-trial evaluation. This is being sited on their article. 2.3 Summary Last but not least, we proposed the title of our clinical project Post-OP Protection Helmet to help patients head after surgery minimize the risk of reinjuring their head due to possible fall during acute period. Several factors like Post-traumatic, seizure, confusion, agitation and imbalance can lead to knocking their head accidently at the skull defect site. With this device, patient can protect their head especially. For our design, we applied the basic concepts of engineering like the concepts of energy absorption and load distribution and also biomechanics application. Chapter 3: Methodology 3.1 Technique used There are two ways of technique we performed our task. Firstly, we used AutoCAD Engineering software to design the shape of the helmet. We used this software because it can perform the shape clearly and make the 3D dimension. We have to consider the convenience and the cosmetically acceptable criteria during the design process. Next, we do the research on the materials for protection helmet which will be manufacture. We had referred to the journals and related reference books. The material must satisfy the ASTM standard, such as tensile strength, abrasive resistance, young modulus and others. In addition, the material should easily fabricate and lower cost. The method we use to build the outer shell is plastic injection molding, this method is use the plastic from pellets or granules and heat it until melt. Then we push the melt into a split-die mold where can cool it at the shape design. Finally we open the mold and take out the part, the cycle is repeating. The wall thickness is a important key to use under this method, because the thick wall will take more time to cool and it will have greater the shrinking , but if the wall is thin so it will cool faster, the less shrinking. And we will use a drilling machine to make some hole to let the air can float out from the protective helmet. For the data collection, we compare mechanical properties, physical properties, thermal properties and chemical resistance between several polymers. From the comparing, we had chosen the polycarbonate as the outer surface of the POST-OP Protection Helmet because they are easily worked, moulded, thermoformed and good in mechanical properties. However, for the inner padding, we choose EVA (Ethylene vinyl acetate) because light weight, easy to mould, odorless, glossy finish, and cheaper compared to natural rubber. It is good for deceleration impact energy. 3.2 Properties of the Material Properties of the outer shell Density 0.0397-0.0484 lb/in3 Water Absorption 0.05-0.7 % Hardness, Rockwell R 108-122 Tensile Strength, Ultimate 5800-12500 psi Charpy Impact 20.5-37.6 ft-lb/in2 Oxygen Index 21-34% Processing Temperature 473-585 °F Table 3.1 Properties of the inner padding Specific Density 0.93 TENSILE STRENGTH (psi) 2000 COMPRESSION STRENGTH (psi) 1450 IMPACT (IZOD ft. lbs/in) NB HARDNESS R40 Table 3.2 Figure 3.1 Plastic injection molding machine The material we choose to use for the outer shell is Polycarbonate Resin Thermoplastic 3414(40%GF). The properties of the material below this table: Youngs modulus, psi Shear modulus, psi Mass density,lb/in3 Thermal exp coef, 1in/in/F Ultimate tensile,psi 1400000 319000 0.05495 9.30E-06 27000 Ultimate compressive, psi Ultimate shear,psi Thermal conductivity, Btuin/hrft2F Specific heat,Btu/lb/F 21000 11000 1.53 0.25 Table 3.3 This material has good conductivity compare to other material like Polycarbonate Resin Thermoplastic 3413 (30%GF). So we choose this material. 3.3 The Design of the Protection Helmet Figure 3.2: Top view sutures Figure 3.3: Side view sutures From the picture above, that was several type of wound, the design of the protective helmet should not contact with the wound part and provide ventilation for air circulation to faster the wound healing. The special of our design is the professionals working with patients needing head coverage after surgery can place positioning pads around the inside of the clear shell. In an area of recent surgery example, pads would be place around a wound or surgical site to keep helmet shell elevated and away from the affected area. Clear polycarbonate shell, edged with soft foam is then lined with self adhesive foam pads in various thicknesses, and ventilation holes are added. Suggestions for placement of the pads are included with the helmet. The helmet is made from thermoplastics polymer material that lightweight, lower cost, and has many high mechanical properties. The benefit of the transparent outer shell design is allows better supervision of the underlying wound and skull defect. The mat erial is crucial factor to this helmet because patient with head surgery need something that can feel very comfortable to their head. Material with least dense with be an awesome choice for them. The helmet also needs to have good mechanical properties to increase wear resistance. The helmet should be not has low strength and low hardness. The needed for these higher mechanical properties is to give protection of the head of the patients in abrasive environment. We should know that patients can be very stressful and lost control after a major head surgery. This is especially true in traumatic brain injury patients. They can bang their head to walls and the helmet should resist the forces from the banging in order to protect the head. So, in overall, the both material for inner and outer parts of the helmet were made from a very good mechanical properties polymers. Chapter 4: Result 4.1 Physical Architecture The design and chosen material was refer to functional, reliable, safety and costly. As we approached the data technique given by the ASTM standard this outcomes design would give very important benefits to us. Besides that, this most suitable material is to reduce the percentage of injury by the patient. The design we come out also very important, the outer surface material is hard, and the inner is comfortable and can absorb the high impact. The outer surface of the protection helmet using clear polycarbonate shell is easily to fabricate by the engineers. This outer surface gives the superior safety effectiveness to the patient. Figure 4.1 : Feature of Post-OP Protection Helmet Design 4.2 Logical Architecture From this post-Op helmet, the patient should refer by their doctor what kind of shape or where to put the EVA (Ethylene vinyl acetate) for inner surface on helmet as not to contact with the wound. The inner surface had a hollow part to avoid contact to the wound. The ventilations on the outer helmet help the air going in to contact the surface wound. This would help the wound healing more fasters. This also makes the patient head not feel hot and trapped with unwanted air thus make the heads skin get irritated. On the other hand, this helmet will give the amazing comfort, rugged durability, lightweight safety and stay-put in custom fit. The helmet would work great for patients post-surgery and the compliance is would be wonderful. CHAPTER 5: CONCLUSION Our design has many benefits to post-surgery patient throughout the world based on the advantages like: The helmet is made from thermoplastics polymer material that lightweight, lower cost, and has many high mechanical properties. The material is crucial factor to this helmet because patient with head surgery need something that can feel very comfortable to their head. Material with least dense with be an awesome choice for them. The helmet also needs to have good mechanical properties to increase wear resistance. The helmet should be not has low strength and low hardness. The needed for these higher mechanical properties is to give protection of the head of the patients in abrasive environmentWe should know that patients can be very stressful and lost control after a major head surgery. This is especially true in traumatic brain injury patients. They can bang their head to walls and the helmet should resist the forces from the banging in order to protect the head. So, in overall, the both material for inner and outer parts of the helmet were made from a very good mechanical properties polymers. The design of the helmet also makes a very good properties and advantage for the patient. The design of the helmet is ventilation, cosmetic acceptable and functional. It views same shape as our human head shape. So that, the patient can proceeds their normal life without . Strap was adjustable, in case of emergency, the strap can be easily remove and unlock. At the ear part, the part was uncover, so it was convenience to hearing and very comfortable. CHAPTER 6: Discussion The Post -op protection helmet is use to protect the patient from head injury after head surgery. Some of these have a high risk of falling due to multiple medical complication post op. Re-bleeding is the major complication and can cause further neurological deterioration. When the helmet collide something, inside the protective helmet have EVA (Ethylene vinyl acetate), it will absorb the energy produce from the collision and the EVA can increase the time between head and the outer shell collision, so the energy will hit the helmet will decrease and can protect the head from the injury. And the outer shell will have some holes so inside the protective helmet will ventilate and the patient will feel more fresh and comfortable. The outer shell is colour less is because like can let other people easily to know the head condition, so can confirm inside the protective helmet is safe. CHAPTER 7 : BIBILOGRAPHY: Barringer, William J. (2004). The Use of Postoperative Cranial Orthoses in the Management of Craniosynostosis. Journal of Prosthetic and Orthotic, 4S(16), 56-58. Retrieved September 9, 2009 from http://www.oandp.org/jpo/library/2004_04S_056.asp Fish, D. Lima, D. (2003). An Overview of Positional Plagiocephaly and Cranial Remolding Orthoses. Journal of Prosthetic and Orthotic, 2(15), 37-47. Retrieved September 9, 2009 from http:// www. oandp.org/jpo/library/2003_02_037.asp Ryan, S., Belbin,G., Slack,M., Naumann, S., Moran, D. (1992). Development of a Modular Design, Custom-Fitted Protective Helmet. Journal of Prosthetic and Orthotic, 4(4), 213-218. Retrieved September 9, 2009 from http://www.oandp.org/ jpo/library/1992_04_213.asp CHAPTER 8: Rehabilitation Medicine Unit 8.1 History The Department of Rehabilitation Medicine started as a section of the Department of Orthopaedic Surgery in 1965 under the headship of Professor Dr. J.F. Silva. Services provided were general physiotherapy, general occupational therapy and orthopaedic appliances service. The return of UMs pioneer Rehabilitation Physician from University of London in 1984, Dr. Zaliha Omar became a starting point for the development of rehabilitation services in the UMMC as well as in Malaysia. The first service to be introduced was the Rehabilitation Medicine consultation service which provided expert consultations in the fields of general rehabilitation. In addition, Rehabilitation Medicine was introduced as a subject in the undergraduate medical curriculum in 1984. In May 1995, the need to start Masters in Rehabilitation Medicine and Masters in Sports and Rehabilitation Medicine necessitated the shift of the rehabilitation section, from the Department of Orthopaedic Surgery to the Department of Allied Health Sciences and known as the Rehabilitation Sciences Unit. The Department of Allied Health Sciences then comprised of 2 units ie the Biomedical Science Unit and the Nursing Sciences Unit. By then, the scope of rehabilitation services along with the advancement in technology and increasing patient demand; saw a paradigm shift from being a general rehabilitation service provider to a specialized rehabilitation medicine service provider which emphasized on a multidisciplinary and interdisciplinary team approach. The first such service to be introduced was the Neuromedical Rehabilitation Service in 1991. This was followed by Spinal Rehabilitation (1992), Upper Limb and Hand Rehabilitation (1992) and Burns Rehabilitation (1992). The unit then went on to develop other specialised services and continue to upgrade existing services. These include Paediatric Neurodevelopmental Rehabilitation (1995), Prosthetic Orthotic Management Service, Wheelchair Management Service (1995), Amputee Rehabilitation (1996), Sports Rehabilitation (1998), Work Rehabilitation (1998), Wound Management and Diabetic Footcare (1998), Geriatric Rehabilitation (1999), Alternative Approaches to Rehabilitation Medicine (Acupuncture Service) in 1999, Neurosurgical Rehabilitation (2002), Womens Health (2002), Musculoskeletal Rehabilitation (2003) and Cardiac Rehabilitation (2006). The Rehabilitation Sciences Unit of the Department of Allied Health Sciences under the headship of Assoc Prof Dr. Zaliha Omar initiated 2 very important academic programmes in the country namely the Master of Sport Medicine and Rehabilitation in 1996 and Master of Rehabilitation Medicine in 1997. The early days of conducting 2 new programmes in relatively unknown fields posed numerous challenges but the unit received excellent support from various parties; other departments within the faculty as well as from the international arena.   One of the valuable contributions was from Professor Balasubramaniam from the National University of Singapore who was previously Head of Orthopaedic Surgery, Faculty of Medicine, University of Malaya from 1979 1982. Professor Bala was appointed Visiting Professor to the unit from 1997 to 2000 and as Chair for Tun Siti Hasmahs Chair for Rehabilitation and Sport Medicine from 2000 until 2003. The Rehabilitation Medicine Unit was also very fortunate to have collaboration with the University of Melbourne and 13 of its trainees underwent elective training of 6 to 12 months in Melbourne, Australia in various fields in rehabilitation medicine as part of the 4 year masters programme. The Rehabilitation Sciences Unit produced its first graduates in 2001, and to date have produced 17 rehabilitation physicians in Malaysia. The unit has also grown, from a one-man show ie Assoc Prof Dr. Zaliha Omar in the 80s and later in 1994 joined by Dr. Tunku Nor Taayah Tunku Zubir who left in 2001, it now has 6 academic staff and 1 trainee lecturer. The year 2005 saw the retirement of UMs as well as Malaysias rehabilitation medicine icon, Assoc Prof Dato Dr. Zaliha Omar from the academic arena. However she still generously contributes her time to teaching and clinical work in UMMC as a visiting consultant. Current and Future Developments With the progress and expansion of the unit in both the academic and clinical fields, the Rehabilitation Sciences Unit put up a proposal in 2006 for the formation of the Department of Rehabilitation Medicine, a clinical department which is involved in teaching, clinical service and research. With the formation of the Department of Rehabilitation Medicine and the formalization of the merger of its academic (FOM) and clinical services (UMMC) it is hoped that the field of Rehabilitation Medicine and its multidisciplinary components is better understood and its image and function more prominent. Apart from strengthening and optimizing current clinical services, the department also plans to introduce new services as well as collaborate with other departments in the areas of vestibular rehabilitation, pulmonary rehabilitation, chronic pain management, rheumatological rehabilitation, lymphoedema management service and others. As rehabilitation medicine is a multidisciplinary discipline, the department has put in its long-term planning, academic programmes in the areas of Prosthetics and Orthotics (in collaboration with Department of Biomedical Engineering, Faculty of Engineering, University of Malaya), Occupational Therapy, Physiotherapy and other related fields. The department currently has 20 trainees in rehabilitation medicine who go through a 4 year clinical master programme which also incorporates a research component. With the expansion of clinical services and the increasing number of trainees in the Master of Rehabilitation Medicine programme, the department is constantly reinforcing its faculty and other staff members. The department is also very fortunate to be identified for further development in the form of a one-stop comprehensive rehabilitation medicine complex in the 9th Malaysia Plan. 8.2 Introduction of Department of Rehabilitation Medicine The Department of Rehabilitation Medicine was formed as part of the overall development of Faculty of Medicine and University of Malaya Medical Centre, Kuala Lumpur for the purpose of providing clinical services in rehabilitation medicine and to provide training in the various fields of rehabilitation medicine. Apart from providing a comprehensive rehabilitation medicine service involving Rehabilitation Physicians, Medical Trainees in Rehabilitation Medicine, Physiotherapists, Occupational Therapists, Nurses and Medical Social Workers, the department is actively involved in the education of Undergraduate and Postgraduate Medical Trainees, Undergraduate Nursing Students, Physiotherapy and Occupational Therapy Students from the Ministry of Health, MARA University of Technology as well as private academic institutions. Continuing Professional Development of our multidisciplinary team members is a regular activity of the department. Updates in Medical Rehabilitation are organised regularly for our staff as well as relevant parties from outside the UMMC. All categories of staff have ample opportunity to participate in their respective professional development through conferences as well as courses locally and internationally. 8.4 Vision The vision of the department is to become the centre of excellence in activities for the provision of services, education, training and research in rehabilitation medicine and in all associated specialities. 8.5 Mission The Rehabilitation Medicine Unit practices multidisciplinary and interdisciplinary team approach for patient management and demand a comprehensive and a holistic care based on the individual needs of a patient. The department also considers its mission to be the centre for continuing education, training and maintenance of professional standards for Doctors and Health Professionals of various specialities associated with rehabilitation medicine. To play a catalystic role in research and development of rehabilitation medicine in University of Malaya and the country. 8.6 Services 8.61 Clinical Services There includes: General Services, Rehabilitation Medicine Consultation, Physiotherapy, Occupational Therapy and Wheelchair Management Service 8.62 Specialized Services There includes: Specialty Clinics Rehabilitation Medicine Consultation Neuro-surgical Rehabilitation Neuro-medical Rehabilitation Diabetic Footcare and Wound Management Consultation Spinal Cord Injury Rehabilitation Amputee Rehabilitation Paediatric Neurodevelopmental Rehabilitation Geriatric Rehabilitation Sports Rehabilitation Upper Limb and Hand Rehabilitation Burns Rehabilitation Diabetic Footcare and Wound Management Orthotics and Prosthetics Pre-Driving Assessment Work Resettlement Psychosocial Rehabilitation Swallowing Musculoskeletal Rehabilitation Scoliosis Womens Health Cardiac Rehabilitation Wheelchair Seating Clinic Vestibular Rehabilitation 8.7 Support Group Activities Apart from providing the core rehabilitation services, the Department of Rehabilitation Medicine is also involved in co-ordinating various activities such as the following

Mystical Experiences :: essays research papers

Mystical or Spiritual experiences occur everyday in so many ways for so many different people. Some people tend to encounter these experiences through religious rituals or even just on thoughts of life itself. Whatever the thoughts or feelings may be, everybody has such an experience sometime during their life. Could the feelings that some may have be reactions in the brain or acts of God to help us realize our faith, and discover new mysteries that may lie ahead of us? Hearing many stories of different individuals can give us new insight into the beliefs of others and of ours as well.   Ã‚  Ã‚  Ã‚  Ã‚  My first interview involved my grandmother, Elizabeth Barajas. She stated that she has had many spiritual experiences in life. She was brought up in a catholic educational system throughout her whole life and was raised by a very strict mother that had a firm and strong belief in God and faith. My grandmother chose to talk to me about my great grandmother, her mom, Esther P. Kelly. My great grandmother always attended church and would pray constantly during the day and night. My grandma was always curious as to why her mother was always praying. All through out childhood she would just watch my great grandma pray and do other religious acts of worship. When she became an adult she was finally able to ask my great grandma why it was that she prayed so much and how it came to be. My great grandmother answered by saying that she knows God can hear her prayers. She then said that while she prays she can no longer hear any outside interference or anybody else speak. Sh e said it feels as if she is in a secluded dark place all by herself and that she has conversations with God. She said that sometimes she doesn’t even feel the touch of my grandma when she needed something. My great grandma also attended mass just about every day and she loved to sing along with the choir. According to my great grandma, she feels a chill down her spine when she sings and she feels a sort of heavenly and peaceful presence around her. She said that she would get so caught up in the moment that she would forget all about her personal problems and the problems that awaited her outside the church doors. For some reason, my great grandmother had spiritual experiences or feelings whenever she was involved with her beliefs and rituals.

Castles In The Air

Man is a pleasure loving animal. He wants diversity of enjoyments. His intelligence has certainly enabled to get a much greater variety of enjoyment that is open to animals. Music. poetry and science, football and baseball and alcohol and cigarettes are some from which people of different temperaments and mental make-up derive pleasure. There are still others who undertake hazardous journeys on the uncharted ocean. Some of foolishly expose themselves to frost-bite and other inclemencies of weather simply to be called conquerors of snowy peaks but the thrill-which these practical men get fails to stir their soul.Even if they simply profess, it transports them to some ethereal pleasure, no sensible person who experienced the vast range of vicarious pleasures would believe them. In fact he who knows how to build castles in the airknow what the secret of perennial pleasure is, and which never gives one a feeling of satiety or frustration Much has been said in praise of the warriors who b y their barbarian exploits conquered their so-called invincible enemies. But is it not a fact that these conquerors could never lead a life free from the fear of being over-run by some braver and more crafty warrior or soldier.And this imaginary' fear drove them from one inhuman act to another? Did not Aurangzeb subject his father and brothers to most inhuman treatment simply to become the unchallenged emperor of India? Also they had cared to know how unconquerable is the person who handles sword in his dreamland where no blood issued and where forces fall as easily a butterflies in a young boy's net. Had they been contended with such conquests they might have not got a few pages in history read by bespectacled scholars, they would have, at least, remained unchallengeable masters of their domains.After all what does it matter to a person whether people talk well or bad of him after he is dead Then why expose ourselves to the smoky hazardous battle-field? Is not our unconquerable for t which is not to be defended by death dealing weapons better, it is in this world that intrigues find little head way. No doubt achievements give us a sense of fulfillment and a feeling of joy. But this joy is seldom or never in proportion to our efforts. Naturally all our plans and the pains taken in executing them head to insignificant pleasure, Not only that, This pleasure is not lasting.It is bound to result in frustration if success in one achievement is not followed by another. A part from that we may think that we have done something remarkable but others might not. This will prick the bubble of our pride and pleasure; the appreciation is whole hearted it might be only of section of people whose opinions we value the least, Then the fear of not being up to the mark also dissipate the pleasure we are likely to get from doing something concrete. And the period preceding our success is a period of great tension.In fact what we do by building casdes on the earth is not to please overselves but to please others. We work as salves and not as masters of our souls. If still some think that there is no pleaSure in idle dreams let them think so, It is a matter of opinion, and if we claim to be civilize we should not grudge them the right to entertain worn ideas. Above all pleasure is completely a personal affair. When it becomes a community affair, as the pleasure from concrete achievement is, we may call it anything else, but to call it pleasure would be misnomer.Nevertheless they who are earthy are contemptuous of day dreamers. The who ‘late and soon getting and spending law waste their powers and little see in nature that is ours are prone to have such feelings for those who make plans and entertain hopes that can never be realised. But is the dreams of such dreams to whom we owe much of colour and joy in the world. They make our drab )world permeate with whose who make life worth living. They wipe tears off every eye.They are the angles who do not fear to tread or even to rush, whatever the attitude of the down-to-the dearth people may be. It is a fact that in all ages such dreamers have been dubbed cranks. Nevertheless, it is the cranks of one age who dream of a world different from the one in which they lived that mankind have, though at a slow pace, become different from what other species are. The discontent of such dreamers with the present make them to visualise a world where mankind would enjoy the ‘sweetness and light' they unconsciously had been instruments.Day dreamers have super-human power of withdrawing themselves from the tedium of boring routine. They by virtue of sanguine optimism have the capacity to neutralize the blind darkness of the realist. The hopes they entertain never meet with frustration, and they with unheated zeal go ahead from one pleasure to another. This pleasure is rather unknown to those who cannot abandon themselves completely. An egoist who is ambitious to become supreme lord of a cherish ed domain cannot known this pleasure.Only the meet enter this kingdom. Obviously of all sorts of material gains which yelled nothing but disappointment, with a pipe in his mouth and a vacant glance in its eyes our dreamer is transported to that region where hatred ignoble reclaims give rise to love, humanism, broad mindedness and internationalism. And the picture of the world that emerges from such thinking is a thrilling and colourful pictures as are seen through a kaleidescope by a boy.

12 Legit Websites Where Writers Can Earn Money

12 Legit Websites Where Writers Can Earn Money They say if youre good at something, never do it for free. For writers, artists and editors, this is especially true. Oftentimes, freelancers of an artistic persuasion are expected to work for exposure or to volunteer their services for friends and families. While these opportunities can be important stepping stones toward a professional career, there comes a time when writers need to be paid for their expertise. I spend a lot of time writing about resources for writers, how much they cost, what they offer and whether they are worth it for authors and editors. Today I want to talk about a few websites where a writers investment in their abilities can (literally) begin to pay off.ServiceScapeLets get this one out of the way. I work for Servicescape, and its mostly excellent, at least as a supplementary income. The layout of the website is intuitive and clients come to the writer, rather than the author seeking them out. ServiceScape allows authors to set their own prices, and the amou nt of work they receive will be proportional to the quality of the service they provide as determined by the clients. Happy clients generate more clients, and consistently happy clients will produce a correlated increase in earning. Furthermore, credentials are confirmed by ServiceScape, so all of your writing and editing credentials, degrees or other certifications, can be displayed prominently. A university degree or an English as a second language teaching certificate will be a big draw for clients.UpworkUpwork is a reasonable competitor to ServiceScape, but uses a more common project structure where writers seek out assignments and apply to them individually, rather than being sought out by clients. It takes a long time working with Upwork before clients begin to seek out the author, and this means that Upwork requires time dedicated to hunting down jobs. It can be frustrating to spend time searching for work, rather than working. That being said, once the application process be comes familiar and streamlined, Upwork can offer more opportunities than most freelancing websites. Unlike sites like ServiceScape, where there is little room to approach new clients within the structure of the site, Upwork allows writers to invest time seeking out new projects. Authors who value money over time will find Upwork is a good investment.ClearVoiceClearVoice is similar to Upwork and to ServiceScape in many ways. Like ServiceScape, ClearVoice allows a freelancer to develop their online portfolio, set their own rates, and verify their credentials. Then, like Upwork, ClearVoice links freelancers with clients. Unlike Upwork however, which places the stress of finding clients on the shoulders of the freelancer, ClearVoice directs clients toward writers and editors who match their profile, and this results in less time spent seeking new clients, and more time spent writing, editing, and making money. Authors can pitch directly to clients, but wont have to rely solely on market ing themselves: theoretically ClearVoice is a happy medium between the ServiceScape and Upwork styles of matching clients to freelancers.UpworthyUpworthy deals with projects that address social justice and positive news, and if you have unpublished work on those topics, you could do worse than to pitch the article to Upworthy. Upworthy is unlike either ServiceScape or Upwork, which both support their authors and provide a variety of opportunities. Unlike Upwork and ServiceScape, Upworthy relies on pitches from authors, which only pay out if they are accepted. This is the norm for the industry, and ServiceScape and Upwork are (for the most part) the exceptions to the rule. For this reason, Upworthy is a better place to start publishing, or seek initial publishing credits. If your work is accepted, the payout will be around twenty-five cents a word. Rather than a consistent income, Upworthy is better considered a publishing opportunity.ListverseThe content on Listverse is exactly what you might imagine. Top-ten lists and other bite-sized content articles, a product of the clickbait Internet environment, are Listverses primary product. While far from the most prestigious use of ones talent for writing, Listverse pays. For each article the payout is $100 sent directly to your PayPal. The site doesnt require any credentials or special qualifications, but articles may not be accepted if they dont hold up to a certain standard, or if they are humorless or boring. The only other benefit to Listverse is the opportunity to plug a personal project – they allow writers to tie a Twitter handle, blog or author interview to their submitted article.GuidepostsGuideposts is a spiritual or inspirational online publisher. They seek out works of approximately 1,500 words, and they pay out a little over $100 for each accepted submission. Like Listverse and Upworthy, submission does not necessarily mean a payout is guaranteed, and in the case of Guideposts, the stories must b e inspiring and true- this can be a hard niche to hit. The nice thing about the site is that they are very clear about what is required in a pitch, and following their formatting is likely to put you in a good position to see your work accepted.The New York Times (Modern Love)For a more prestigious example of paying work, freelancers can submit work to the New York Times Modern Love column. For these submissions, works should be 1,500-1,700 words, should cover a true story, and should be previously unpublished. Successful submissions usually offer a higher payout than similar sites, though the exact payout varies. Along with the income from each successful submission, applying to organizations such as The New York Times will help authors build a portfolio of published work, and develop professional connections which can be useful in expanding freelancing opportunities.SmithsonianThe Smithsonian has one of the highest payouts for submitted articles, ranging from $300-$500 for accepte d pieces. In this case, submissions must be from established freelance authors: you must be able to provide links to previously published works, with other reputable sites. This is where the publishing credits from The New York Times will come in handy. On top of this possibility to make a reasonable wage, the Smithsonian application process is streamlined and allows quick submissions via a well-designed web-app.ViceVice offers excellent opportunities for hard-hitting articles, but are perhaps the least likely of websites on this list to accept a submission. What Vice looks for is a modern voice, telling a previously untold and unpublished story. If the article is dull, or uninspired, it quickly hits the slush pile. Vices pay rates are varied, but they address all manner of topics: lifestyle, politics, and travel among them. The reward for the challenge of publishing with Vice is the writing credit that comes along with it, and the exposure that Vice articles tend to offer their aut hors.FreedomWithWritingFreedomWithWriting places emphasis on matching freelancers with paying clients. They offer $30-$100 for list articles, and $30-$150 for how-to articles, and other content. This is a huge variance, so writers submitting work here should be wary that they are paid the amount they deserve. In addition, FreedomWithWriting is one of the few websites that seeks novel-length submissions. Their query pages state that 10,000-word novels are usually valued at around $500, which can be an interesting opportunity for amateur novelists, or for a freelancer seeking a significant publishing credit.CosmopolitanCosmopolitan is an established and well-regarded magazine, and like Vice, is valuable because it helps freelancers produce a professional portfolio and develop industry connections. Like the Smithsonian, Cosmopolitan has a streamlined and professional web application, which makes submitting articles quick and painless. Though their website claims to accept previously pu blished material, it is unlikely that articles of that nature will be accepted under normal circumstances. Cosmopolitan pays about $100 for each submission and is currently seeking essays about experiences in college.The Take AwayIt is possible to make a living writing online, so long as freelancers leverage the skills which they have developed; and so long as they dont settle for low paying or unpaid gigs. The first three websites on this list are where aspiring freelancers should start, and where established freelancers should consider expanding. Upwork, ServiceScape and ClearVoice all offer extensive support for freelancers as they build a pool of clients.The other sites on this list will help further develop a professionals portfolio as they grow a curriculum vitae of satisfied customers. Publishing with established media giants such as The New York Times, Vice, Cosmopolitan, and the Smithsonian, is essential to a freelancer hoping to demonstrate their value. Finally, there are the in-between jobs. Listverse, Guideposts, and other websites with pay on demand are often useful for filling in gaps each month, or when clients are sparse.

Homosexuality Essays - Same-sex Sexuality, Sexual Orientation

Homosexuality Essays - Same-sex Sexuality, Sexual Orientation Homosexuality Summary Two billboards were covered up, yesterday, March 9, as the identity of the man responsible for them was revealed. These billboards angered the civic and gay rights leaders tremendously. Located in Staten Island, they condemned homosexuality by using verses from the Bible. The man responsible for this was Reverend Kristopher Okwedy of the Keyword Ministries in Staten Island. He paid $1,800 to post the two signs for one months time. These signs cited four translations of Leviticus 18:22. It read: Thou shall not lie with mankind as with womankind: it is abomination. These messages were covered up yesterday with McGruff the crime dog and Smokey the bear, when Guy V. Molinari, the Staten Island borough president denounced it, along with local gay leaders. Mr. Okwedys name had remained anonymous until yesterday, when the billboard company released it, with his permission of course. He felt that the company improperly censored him. In a statement he said: This is the land of the free, home of the brave. You are supposed to protect the rights of free speech. I paid money and did not violate any city laws. Donald Rosenthal, a lawyer for the union that owns the billboards, said that the signs were covered up because they did not disclose who paid for the messages. Mr. Okwerdy said, however, that he was never told that he had to put his name on them. He decided to remain anonymous, but would not have had a problem with revealing his name if asked. Daniel Master, legal counsel of Molinari, said that the message should not have been printed even with the name attached: A responsible member of the business community would not have printed this. Issue There are a couple of issues being discussed here. First of all, there is the issue of the first amendment. The first amendment gives the citizens of the United States the right to free speech. Does covering up the signs violate that right? Isnt he allowed to say what he pleases just as the billboard for a car or for a food franchise? The second issue is gay rights. Does this man have the right to bash homosexuals? If so, arent the homosexuals having their rights compromised by this billboard. Should the city allow for making so many people angry, uncomfortable and frustrated just because one man wants to have his say? Opinion I am a very big gay rights activist. I feel that they are people just as heterosexuals are, and blacks and Asians and everyone else for that matter. I hate when their rights as citizens and as human beings get violated by bigots and ignorant people. However, I also feel that the Bill of Rights provides laws for everyone, bigots included. So if a person wants to bash gay people, as long as he is not being violent, I feel that he should have the right to do so. The reason that the city gave for covering up the signs was very weak and implausible. Who cares if the person who put up the signs does not disclose his name? They were just getting a lot of pressure from the gay and civil rights activist, so they found a loophole to cover up the signs. This in no was excuses them from ridding a man his Constitutional rights of free speech and free press.

The Strategic Human Resources Management Model and Its Effects Research Paper

The Strategic Human Resources Management Model and Its Effects - Research Paper Example The Personnel Department acts as a meditation centre where arguments, complaints or concerns are settled. They have the rewards and punishment control over the actions of the employees based on their policy regulation function. The evaluation or appraisal function is also a part of the Department’s responsibility. The appraisal process is very important to this department because this is where they get inputs from both the manager and the employee or subordinate regarding the work attitudes and procedures, which they then use to formulate ate development plans. The Department also takes care of the processes for retirement and termination of employment with the company. Looking at all the functions of the Personnel Department, it is clearly shown that the main or primary job of this Department is to maintain order. Generally, the order may mean upholding the policies of the company by closely monitoring and checking the employees’ actions, but there are other meanings a ttached to the maintenance of order. This order may be in terms of relationships or the lack of it among colleagues or between a superior and a subordinate. This order may also be in the form of addressing the manpower needs of each department so they can function well to achieve company goals. This also may take the form of appeasing the concerns or complaints of the employees to maintain peace. The order may also refer to the continuous development of the staff through training to increase productivity. It may also mean the timely and appropriate response to questions relating to job functions and personal privileges or rights.

Network Topology Assignment Example | Topics and Well Written Essays - 750 words

Network Topology - Assignment Example OSPF and EIGRP and RIP routers functions as the interface between the laboratory fund raising and biology laboratory (Shoniregun, 2007). File servers will be storing the files of volunteer’s data, which include network-attached storeroom. The figure indicates an outline of the internetwork routing system. RIP network EIGRP-Network Router-EIGRP Router OSPF Router RIP Router-EIGRP, RIP and performs route redeployment amid the EIGRP and RIP networks. Similarly, router OSPF, RIP redistributes routes amid biology lab and fundraising office (Shoniregun, 2007).    The tangential router of Fund raising and research lab requires redistribution amid EIGRP and OSPF. 2. What information will you redistribute between routing protocols? When we have a network where multiple routing protocols are present, we    go through a process of route redistribution. The diverse segments of network erudite routes based on the protocol that is configured on them (Shoniregun, 2007). Route redistribut ion aids in the spread this knowledge in an understandable manner, by other segments. The roue leaned by EIGRP to RIP should be redistributed in a way that it is explicit by RIP and vice versa. Default-metric or definition of a metric is applied for specific posting. 3. Identify the problems you expect to encounter (with different metrics, security, etc.) when you redistribute. Essentially, efficiency is fundamental in any network. Single metrics pose a challenge in the attainment of optimal performance. Multiple metrics should be integrated into the internet protocol system to ensure, apt internet performance. On the other hand, the concept of security is primarily connected to the exigency of protecting sensitive data from unauthorized access (Shoniregun, 2007). It is notable that, significant security issues arise during the designation of an internet protocol due to minimal or non-existent of authentication mechanisms In addition, the ad hoc routing protocols used in designing i nternet protocols systems are susceptible to security issues due to lack of security design features (Shoniregun, 2007). This renders the protocols vulnerable for attacking. It is noteworthy that, poor security measures during internet designing may lead to an inefficient network, for instances, chances of wrong messaging and redirection to unintended nodes is likely to occur. 4. Explain how you will overcome the problems. This concept of network protocol security is significant for any network to perform. The ever-changing technological trends in commercial applications have complicated the approach of solving protocol security issues (Shoniregun, 2007). It is imperative to note that quality of service (QoS) in the internet has emerged as a cornerstone for numerous network services (Shoniregun, 2007). The data origin authentication and data veracity for IP, control, and routing protocols remains paramount in ensuring a secure and efficient network. The language used in designing an internet protocol has remained a key challenge in ensuring internet protocol security (Shoniregun, 2007). The security issues can be easily avoided by ensuring high standards of authentication of identity of IP and routing protocols. More over, the language used should be apt in integrating with the internet protocol specifications and the with the authorization policy. To solve problems arising from metrics, the designer should ensure usage of fixed metrics. This is because, the

Where do we want to be and how might we get there (Blacks Leisure Essay

Where do we want to be and how might we get there (Blacks Leisure Group plc) - Essay Example A complete analysis is taken in account to know the real position of the firm in the market place, renewal of strategies that will help to achieve the next five years goal. The firm is facing severe and serious challenges as it is internally weak and facing different external pressures. The firm has very weak supply chain management and facing losses due to its many stores which are poor in their yearly sales. The customer expectations and competitors are high and they are dealing with prices to capture maximum market share. The yearly profit is zero due to the formation of many unwanted goods. The firm is internally weak due to lack in leadership and is unable to gain talented employees. The firm is not including any system of grooming that will transfer a smooth power in the hierarchy. The firm lacks sustainability strategy which is another main weakness of the firm. Their marketing for their brand is very weak and this is the reason that their brand is not famous in the market. Moreover, the firm is holding their stores at location which does not cause convenience to the customers. The inventory control system of the firm is also very weak and requi res many software upgrading. The firm is required to revamp its management and strategies. Moreover, the firm is required to tune up its supply chain management and should enhance its marketing to appeal the customers. Black Leisure Free spirit brand and women’s sport wears are the most attractive in the market and these brands are providing yearly revenue to the firm. They are operating a surf academy to attract new customers. Furthermore, it is a known name in the market due to its oldest working and that is the major advantage to the firm. The competitive position of the firm within the UK market is very weak and reason is their yearly loss and unable to attract the customer. As already mentioned, that the competitors are using the price technique to attract many

Effect of Unethical Behavior Article Analysis Essay Example for Free

Effect of Unethical Behavior Article Analysis Essay The Sarbanes-Oxley Act, passed in congress in 2002 is designed to protect investors from the potential of fraudulent corporate accounting activities. This act strictly mandates reform, aimed directly to prevent fraud and improve corporate financial disclosures (INVESTOPEDIA, 2012). As a result of several confidence shaking investor accounting scandals that occurred during the late 90s which involved high profile corporations such as Enron, WorldCom and Tyco, a much required overhaul regarding financial statements and regulatory standards laid the foundation for the Sarbanes-Oxley Act. This act is making the accounting world more accessible to others for auditors to come in and help in checking the books. It will hold the executives and directors accountable for the internal controls of the company especially with the threat of imprisonment if the internal controls are not maintained. The act ensures that a â€Å"checks and balance† internal auditing of the accounting cycle for the company and investors to keep their assets in check. The role of internal audits is to ensure that Institute of Internal Auditor’s Standards for the Professional Practice of Internal Auditing Standard 300 Scope of Work be followed. The scope of the internal audit should encompass the examination and evaluation of the adequacy and effectiveness of the organizations system of internal control and the quality of performance in carrying out assigned responsibilities (M. Wood Company, 2012). The internal audit standards are to review the dependability and integrity of financial and operating information and the resource being used to identify measure and classify those reports. The standard requires the system be reviewed to ensure compliance with those policies, plans, procedure, laws and regulations which may have a huge impact on operations and reporting. The standard is used to review the methods in place to safeguarding assets and verify that the assets protected exist. The final purpose of the standard is to appraise the economy and the efficiency with the means that are employed by a corporation. It is important to note that policies and rules are also enforced to uphold the Sarbanes-Oxley Act. Sections 302, 401, 404 and 805 in particular address key requirements as it pertains to effecting financial statements. Section 302 requires senior managers to certify the accuracy of the reports along with establishing internal controls are set in place for the purpose of increasing report accuracy, ensuring honesty and ultimately providing financial protection for the investors. Section 401 ensures that statements may not contain fraudulent information. Section 404 provides for the necessary rules for annual reporting as well as addresses management auditing structures. Lastly, section 805 provides the guidelines for federal sentencing relating to criminal fraud and obstruction of justice. (Hazels, Nov/Dec) A very important question that should be asked is how well main stream America understands the Sarbanes-Oxley Act of 2002 and how it has effected them? Another pressing area to uncover is how it has affected the US economy over the past ten years? Lastly, it would be interesting to understand how US companies interface globally with countries not held to the same standards. References Hazels, B. (Nov/Dec 2010). Eight Years After The Fact Is SOX Working? A Look At The Brooke Corporation. Journal of Business Case Studies, 6(6.6), 19-29. Invesotopedia. (2012). Sarbanes-Oxley Act Of 2002 SOX. Retrieved from http://www.investopedia.com/terms/s/sarbanesoxleyact.asp#axzz2BCoqABsQ M. Wood Company. (2012, November 1). The role of Internal Audit in Complying with Sarbanes- Oxley. Retrieved from http://www.mwoodco.com/value/Internal_Audit_7-03.pdf

Asthma and the Buteyko Breathing Technique (BBT)

Asthma and the Buteyko Breathing Technique (BBT) Introduction Lung disease is any pathology that occurs in the lung components and causes the lungs not to function properly and this may lead to serious problems that may cause death. They are considered the third killing factor worldwide. Lung diseases include emphysema , bronchitis, bronchial asthma, pulmonary failure, pneumonia, tuberculosis and pulmonary embolism. These diseases have the following signs and symptoms which are coughing , dyspnea, short breaths, noisy breath sound, fever, chest pain , and using accessory muscle of the neck which include scalene, upper trapezium and sternocleidmastoid muscles. The common causes of these lung diseases are smoking, infections, and genetics factors (Simon,2000) .Treatment of lung disease includes medications like corticosteroid, bronchodilators, antibiotics, and physical therapy that will give patients breathing exercises. One of the most common chronic obstructive disease, is bronchial asthma. Bronchial asthma is the fifth reason for hospitalized worldwide. Physiotherapists used to treat bronchial asthma patients who have hyperventilation symptoms using breathing exercises known as buteyko breathing technique (BBT) in additional to bronchial asthma therapy.(Bishop,2007) Background Professor Konstantin Buteyko was a Russian physiologist (1932-2003) , who gave his name to a treatment for bronchial asthma patients. The whole idea started in 1960s when he came with the idea that shallow breathing is going to help patients who suffer from hyperventilation like bronchial asthma and stenocardia. He suggested that hyperventilation lead to decrease the amount of blood that is going to alveoli and low- level of CO2 lead to bronchoconstriction which increase hyperventilation. (Bishop,2007) Literature Review Robert L. and other on 2007 tried to evaluate the efficiency of a non -pharmacological intervention Buteyko Breathing Technique (BBT) in patients with asthma with their corticosteroid medication consumption. The design of the study was a randomized control trail of buteyko technique involving 182 subject divided into group of adult with asthma their age ranged from 18-50 years old. While the control group was trained by physiotherapy for relaxation breathing technique. The main results measures by level of asthma control, defined by composite score based on Canadian asthma consensus reported 6 months after completion of intervention. The consequences show that both groups had related enhancement and a high amount with asthma control six months after accomplishment of the intervention. In the Buteyko group the degree with asthma control increased from 40% to 79% percent and in the control group from 44% to 72%. The main conclusion that six month after completion of the intervention, a large majority of subject in each group shown control of their asthma with the additional benefits of lessening in inhaled corticosteroid use in buteyko group.(Robert, 2007) McHugh on 2003 made a study to evaluate the impact of buteyko breathing technique (BBT) on medication consumption in asthma patients. The method used is a blinded randomized control trail comparing BBT with medication control . It was directed over 38 people with asthma aged between 18-70 years. Members were followed for six months. Medication use and tempts of ventilator function were recorded. The results exhibited that BBT group shown a lessening in inhaled steroid use of 50% only and beta-agonist use 85% after six month from intervention. In the control group there was no significant outcomes. The main conclusion that BBT is a safe and effective for asthma controlling for it is sign and symptoms. BBT has clinical and potential pharm-economics benefits that must have advance studies.(McHugh, 2003) Cooper and his colleges in 2003 completed a study to compare the effect of two breathing exercises which they are buteyko and pranayma which is a yoga breathing method for bronchial asthma patients. This study involve 90 grown-ups who complain of asthma and control it by using medications. They were divided into three groups First group follow buteyko breathing technique ,the second group use a pranayma which is a yoga technique and the last group were the placebo group. Result measure used are symptoms score level , bronchial hyper reaction, medication used, forced expiratory volume before and after buteyko technique. The results showed that ( p=0.003) were the mean for buteyko group and bronchodilator uses have been lessened by two puffs/day after 6 month of practicing buteyko technique while there was no change in the mean in the other two groups. There wasnt difference in the forced expiratory volume or even volume to reduce inhaled corticosteroids. The main conclusion that BBT c an recover symptoms and lessen bronchodilator use but doesnt seem to change bronchial responsiveness or lung function in patients with asthma.(Cooper, 2003) Anatomy of Respiratory System When we breathe air it go through nose to the lower respiratory tract. The advantage of nose breathing is that when air passes through the nose it will be moisturizer, heated and cleaned from any dust. After that air moves to larynx to go into trachea. Trachea is a sensitive structure because if any cold or dry air go into it , this will cause coughing and wheezing as normal interaction to these irritation .After that air moves from the trachea to the lung through the bronchi which are entered in each lung (Figure 1). The lungs are the most important part of human respiratory system. The right lung is divided into three lobes m while the left lung is divided into two lobes. Both lungs are protected by the chest wall. In the lung small air sacs known as alveoli . Then the gases exchanged from the alveoli to the blood stream through small blood vessels known as capillaries. On the other hand , the body waste CO2 returns to the capillaries to be exhaled during breathing. Healthy bronchi al tubes make rapid gases exchange to maintain unchanged level of O2 and CO2 in the blood stream. The outer surface of bronchi is surrounded with smooth muscles that contract , relax in smooth rapid way in each breath. This process will maintain the required amount of air that is needed to go into lung tissues for normal gases exchange. This process of contraction and relaxation of muscles in controlled by sympathetic and parasympathetic of nerves system.(Gerard J,2005) What is Bronchial Asthma One of the most common chronic obstructive pulmonary diseases (COPD) is bronchial asthma. Bronchial asthma is a chronic inflammation of lung airways that leads to swelling and narrowing of them. The results of this narrowing is difficulty in breathing. The narrowing of airways may be total or partial and can be reversed with treatments. Bronchial asthma is one of the most common diseases , it affect one in every 15 adults in United states of America. It is known to cause physiologically reversible or total obstruction or narrowing to air . Pathologically this will increase thickening of airways because of inflammation and bronchoconstriction. Also narrowing of airways maybe due to swelling which is caused by immune response to allergic materials. (Gerard J,2005) Causes of Bronchial Asthma The main cause of bronchial asthma is inflammation of lung airways that is increased by the increase of irritable stimulations such as dust, vapor, humid weather, cold air, smoke , air pollutions, and fumes.(Gerard J, 2005) Sign and Symptoms of Bronchial Asthma Bronchial asthma have major sign and symptoms that are diverse depending on the severity of the disease. These signs and symptoms include wheezing that is defined as a whistling , hissing sound when exhaling air. Prolonged Coughing, that is usually at night not as good as at early morning, and may occur after workout or when unprotected against cold or dry air. Fast breathing is another symptom of bronchial asthma because fewer air reaches the lungs which is the reasons fast breathing to make up the insufficiency. Another symptoms is the usage of accessory muscle of neck and upper shoulder. Palpitation is another symptoms which is caused by as an asthma attack become worse the airways forceful air through the narrow airways become harder. Muscles of your trunk start to help. This is seen in motion (Figure 3) of the esophagus (2), and sucking in of the abdominal just under the breast bone (5) and among the ribs (4) with each breath leading to heart palpitation. As a response to less a ir passing through inflamed airways that will cause body to do more strength to move air and due to that heart starts to contract faster (3).( Gerard , 2005) Prevention of Bronchial Asthma Bronchial asthma can be prevented by following these strategies: Always check with medical physician for treatment plan to mange signs and symptoms for bronchial asthma . Know the trigger of asthma to be avoided such as pollen air and cold air . Always monitor their breathing type so that they can recognize early symptoms of asthma attack that include coughing, wheezing or shortness of breath. Quickly treat of bronchial asthma attack with immediate taking of medications prescribed and stopping the activity that may be the cause to trigger the attack. (Sue ,2002) Treatment of Bronchial Asthma Bronchial asthma can be treated by different types of medications like corticosteroids, bronchodilators, antibiotics, and by physical therapy. One of the important technique that help patients to control signs and symptoms of bronchial asthma is the Buteyko Breathing Technique (BBT) .( Sue , 2002) What is Buteyko Breathing Technique Buteyko technique is a breathing regulator technique to reduce minute ventilation besides inhibit hyperventilation to treat bronchial asthma as an alternative approach ,besides to the drugs used. Buteyko technique needs that breathing originates from diaphragm not mouth. The main purpose while practicing buteyko breathing style is to breath in a very controlled and shallow manner without holding in the air like your last breath, it should be a gentle rhythm of breathing in and out.(Bruton,2003) Preparation For Buteyko Breathing Technique Before starting the Buteyko Breathing technique session the physiotherapist should first takes patient pulse per minute and ability to exhale through Forced Expiratory Spiro-meter and measure the blood pressure and check if the patient have any health problems that may be contraindicated to buteyko breathing technique. Also it is important to take full medical history of management of patient bronchial asthma that usually includes hospital admission , consultant referrals and type of medication taken and their dosage. Also check if patient take other medication for other medical conditions. Physiotherapist should also check main signs and symptoms that affecting the patients daily work as if climbing stairs that increase shortness of breath to the patient. After that physiotherapist should inform bronchial asthma patient that buteyko session can be practiced three to five times a day . Before starting buteyko breathing technique session the physiotherapist should educate patient that this technique focus on breathing from the nose, so that nose clearness exercises should be given before starting session (Figure 5). The nose clearance exercises include pinching the nose gently and then move head forward and backward. Usually starting position will be sitting on chair without armrest after that progress to lying supine and finally to make patient adapt to this technique to be practiced in all active daily living of patients life, like climbing stairs. (kellet,2005) Steps of Buteyko Breathing Technique The Procedure of Buteyko Breathing Techniques is characterized by the following steps: Step 1: Close your mouth and breathe from the nose to get all the advantages mention before of nose breathing. (Figure 6).This step may be hard to be followed in the beginning but with practice it became easier with training. Step 2 : Use diaphragm to during breathing in and out , when patients practice breathing using diaphragm they should take in consideration to eliminate using of accessory muscle of neck and upper chest . (Figure 7). Step 3: Measure control pause for bronchial asthma patient , which is the time that patient able to grasp the nose and avoid air entry until the first feel of needing to re-breath again in the same way and pattern . ( Figure8) can be measure using stop watch. Step 4: Sit in an upright position and reduce breath for around 2 3 minutes, after that bronchial asthma patient will take short rest for 20-30 second and followed by another reduce breathing period for 3 minute followed by short rest again. Step 5: After the last short rest ,the physiotherapists check the final control pause again to check progress in amount of time patient able to hold breath. Usually in first session patient will able to increase time of control pause 2-3 seconds.(Oliver, 2009) Physiological Effects of Buteyko Breathing Technique During an asthma attack people start to panic and breath faster more than body demands. They actually over breathe because they are breathing so rapidly that causes the amount of carbon dioxide in the blood to fall too low. The body responds to that by causing the airways of the lungs to become tighter which leads to decrease inhaled air in each breathe which is shown when bronchial asthma patients trying to breathe harder. This technique will help to break this negative feedback cycle by educating bronchial asthma patients to breath in a shallow way and this will lead to decrease the amount of air that reach lung during breathing. Another benefit is increasing tolerance of body for higher levels of carbon dioxide in your blood.(Oliver,2009) Who will benefit from Buteyko Breathing Technique Buteyko breathing technique is suitable for bronchial asthma patients and some other conditions that lead to hyperventilation such as hay fever , which is allergic and inflammation due to dust , rhinitis which is also known as stuffy nose that happen due to inflammation of inner nose parts. Buteyko breathing technique can be included also for nose congestion, panic attack, resent heart, persistent cough, bronchitis, snoring and last for COPD patients .(Oliver,2009) Contraindications for Buteyko Breathing Technique Patients with these conditions will not be able to practice BBT even if they have bronchial asthma or any other condition that lead to hyperventilation . These conditions include kidney failure specially if patient on dialysis, current organ transplant, previous brain hemorrhage, recent heart attack or stroke, cardiac peacemaker device, active stomach ulcer, pregnancy, schizophrenia, uncontrolled high blood pressure, any current cancer treatment, sickle- cell anemia and sever emphysema with heart failure. (Oliver,2009) Conclusions Asthma is a common lung disease around the world and usually patients suffer from a lot of sign and symptoms like attacks of shortness of breath, chest tightness, and coughing that may affect their quality of life so that it need pharmacological agents to control it beside non-pharmacological techniques of pulmonary rehab such as buteyko technique. Buteyko breathing technique is a complementary method that proven it is effectiveness to control breathing in hyperventilation cases such as asthma and improve their quality of life, level of exercises, and forced respiratory volume. There are five core components of the buteyko breathing technique that they are the nose breathin , relax upper muscles, use diaphragm breathing, small gentle breaths and maintain good posture. The buteyko exercises can be done 3-5 times a day and it need committed for these exercises and make lifestyle changes, to be able to use fewer medication.