Fair Value Case Essay Example

Fair Value Case Essay Case 11-2(b) Fair Value Disclosures Case 11-2(b) is an extension of Case 11-2(a). For this case, assume that the Case 11-2(a) facts remain, with the exception of the additional assumptions listed below for each security. As stated in Case 11-2(a), Family Finance Co. (FFC) accounts for its investments at fair value, with changes in fair value reflected either in earnings (for trading securities) or other comprehensive income (OCI) (for available-for-sale (AFS) securities). Because FFC uses the interest rate swap in a cash-flow hedge, FFC measures the derivative at fair value, presenting the portion of the fair value change that effectively offsets cash flow variability on its corporate debt in OCI and the remainder in earnings. Additional facts related to specific securities and derivatives owned by FFC are described below. Also refer to the data table at the end of this section for the fair value amounts for each instrument needed to complete the case. S tudents should assume that al l amounts discussed below and those included in the data tables are U. S. dollars in thousands. Instrument 1 — Collateralized Debt Obligation †¢ FFC classifies its collateralized debt obligation (CDO) within Level 3 of the ASC 820, Fair Value Measurement, fair value hierarchy as of December 31, 2012. †¢ FFC identified October 1, 2012, as the date on which the CDO’s fair value measurement changed in classification from Level 2 to Level 3. †¢ FFC determined the broker quotes were not significant to the fair value measurement in its entirety because those quotes resulted in a management adjustment to the income-approach discount rate of just 1 percent. On the basis of sensitivity analysis performed by adjusting the discount rate, management determined percentage changes of 2 percent result in a significantly higher or lower fair value. Further, management performed a qualitative assessment of the significance of these inputs to its fair value measurement and concluded that it did not place much weight on these measurements because they were based on proprietary models using unobservable inputs. That is, management could not, without unreasonable effort, conclude with sufficient assurance whether the quotes were prepared in accordance with ASC 820 and reflected current market conditions and market participant assumptions. †¢ FFC accounts for the CDO as a trading security. 1 Note that as discussed in Case 11-2(a), Instrument 4 is an equity security that does not have a readily determinable fair value and thus is not within the scope of ASC 320, Investments — Debt and Equity Securities. We will write a custom essay sample on Fair Value Case specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Fair Value Case specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Fair Value Case specifically for you FOR ONLY $16.38 $13.9/page Hire Writer However, FFC has elected the fair value option for the security in accordance with ASC 82510, Financial Instruments: Overall, and thus accounts for the investment at fair value with changes in fair value recorded through earnings. C opyright 2009 Deloitte Development LLC All Rights Reserved. Case 11-2(b): Fair Value Disc losures Page 2 Instrument 2 — Mortgage-Backed Security †¢ FFC classifies its mortgage-backed security (MBS) within Level 2 of the fair value hierarchy as of December 31, 2012. †¢ FFC accounts for the MBS as a trading security. Instrument 3 — Auction-Rate Security †¢ FFC classifies its auction-rate securities (ARSs) within Level 3 of the fair value hierarchy as of December 31, 2012. †¢ FFC identified November 1, 2012, as the date on which the fair value measurement of the ARSs changed in classification from Level 2 to Level 3. †¢ FFC accounts for the ARSs as AFS securities. Instrument 4 — Equity Security of a Nonpublic Company †¢ FFC classifies its investment in Company X within Level 3 of the fair value hierarchy during 2012. †¢ FFC sold the equity security in October 2012 for $120. Instrument 5 — Interest Rate Swap †¢ The interest rate (IR) swap is part of a portfolio of IR swaps. FFC individually assessed the IR swaps and classified them within Level 2 of the fair value hierarchy as of December 31, 2012. †¢ FFC does not measure its corporate debt at fair value with changes in fair value reported in earnings. †¢ FFC executes IR swaps with various counterparties and accounts for its IR swap assets and liabilities on a gross basis on its balance sheet. Instrument 6 — Fuel Swap — Gasoline †¢ FFC classifies its fuel swap within Level 3 of the fair value hierarchy as of December 31, 2012. †¢ The fuel swap was the only derivative in FFC’s commodity derivatives portfolio. †¢ The fuel swap’s fair value at initial recognition (January 2, 2012) was $0. Furthermore, each of the four annual swaplets 2 had an inception value of $0. 2 A s waplet is akin to a swap with a single settlement. For example, an IR swap with a duration of two years that re-prices and settles every quarter can also be viewed as a sequential series of eight swaplets at inception (each swaplet is net settled as of the settlement date specified in the swap contract). The fair value measurement of an IR swap considers the expected cash flows of all unsettled swaplets as of the measurement date. C opyright 2009 Deloitte Development LLC All Rights Reserved. Case 11-2(b): Fair Value Disc losures †¢ Page 3 The first annual swaplet settled on December 31, 2012, resulting in a net cash payment to FFC of $100. Required: †¢ Using the case facts and the fair value amounts provided in the fair value data table below, prepare the annual quantitative disclosure tables required by ASC 820 as of December 31, 2012, for each of the six instruments: o For fair value measurements as of the reporting date (i. e. , December 31, 2012) separately for each class of assets and liabilities. Use blank table formats 1a and 1b below to complete the required quantitative disclosures. (Note that participants are also required to identify the classes of assets and liabilities to include in Tables 1a and 1b. ) o For assets and liabilities measured at fair value by means of significant unobservable inputs on a recurring basis, a reconciliation of the beginning and ending balances (i. e. , annual table) separately for each class of assets and liabilities, including where the gains or losses included in earnings are reported in the income statement. Use blank table format 2 below to complete the required quantitative disclosures. (Note that participants are also required to identify the classes of assets and liabilities to include in Table 2. ) o For certain assets and liabilities measured at fair value, (1) the amount of the total gains or losses for the period included in earnings that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held as of the reporting date (i. e. , December 31, 2012) and (2) a description of where those unrealized gains or losses are reported in the income statement. Use blank table format 2 below to complete the required quantitative disclosures. o For assets and liabilities measured at fair value by means of significant unobservable inputs, quantitative information about the significant unobservable inputs used in the fair value measurement. Use blank table format 3 below to complete the required quantitative disclosures. (Note that participants are also required to identify the classes of assets and liabilities to include in Table 3. ) †¢ Identify any qualitative disclosures required under ASC 820 for each of the six instruments as of December 31, 2012. C opyright 2009 Deloitte Development LLC All Rights Reserved. Data Tables Fair Value Data Table (U. S. dollar amounts in thousands) I nstrument 1. CDO 2. MBS 3. ARS 4. Equity security of nonpublic company (PEI) 5. IR s wap (asset) 5a. IR swap portfolio — gross asset values 5b. IR swap portfolio — gross liability values 5c. IR swap portfolio — net assets by counterparty 5d. IR swap portfolio — net liability by counterparty 6. Fuel swap Beginning Balance — 1/1/2012 N/A N/A 75 90 N/A 200 (125) 105 (30) N/A Purchase Value / Date 50 / 6/1/12 85 / 9/1/12 N/A N/A 0 / 1/2/2012 Various Various Various Various 0 / 1/2/2012 Fair Value at Transfer Date 40 N/A 55 N/A N/A N/A N/A N/A N/A N/A Ending Balance — 12/31/2012 25 75 50 0 40 140 (100) 60 (20) 375 I ncome Statement Line I tem Trading revenues Trading revenues Other revenues Other revenues Trading revenues Trading revenues Trading revenues Trading revenues Trading revenues Trading revenues PEI = private equity investments. I nstrument 5 — IR Swap Portfolio (Support for Break-up by Counterparty to Compute Gross Values) Beginning Balance Asset Liability Net Ending balance Asset Liability Net Total A-1 200 –125 75 20 –30 –10 140 –100 40 0 –15 25 Counterparties A-2 B-1 40 20 –25 –40 15 –20 50 –15 35 30 –50 –20 B-2 120 –30 90 20 –20 0 C opyright 2009 Deloitte Development LLC All Rights Reserved. Case 11-2(b): Fair Value Disc losures Page 2 Fuel Swap Data Table Pay Fixed, Receive Float (Fuel Swap) Four-year swap settles annually, ex ecuted 1/1/12, matures 12/31/15; Inception transaction price = zero (at-market swap), each of the four annual s waplets had an inception fair value = zero Cash Flow From Settlements Occurring at End of Fair Value by Period by Swaplet Swaplet Fair Value Quarter Year 1 Year 2 Year 3 Year 4 Total Fair value — Year 1 (1/2/12 — beginning of period) 0 0 0 0 0 N/A — Fair value — Year 1 (12/31/12 — end of period) s ettled 120 125 130 375 Y1 100 Unobservable Inputs Data Table Collateralized Debt Obligation Credit spread Discount for lack of marketability 2% 5% Aucton-Rate Security Estimate of future coupon rates Constant prepayment rate Credit spread Discount for lack of marketability 4. 30% 4. 00% 2. 00% 15% Aucton-Rate Security U. S. unleaded gasoline forward price curve (per gallon) CVA $2. 00 $4. 00 4. 00% C opyright 2009 Deloitte Development LLC All Rights Reserved. Format for Table 1a: Table 1a Description / Classes [For Assets] Fair Value Measurements as of Reporting Date Determined by Quoted Prices in Active S ignificant Other S ignificant M arkets for Identical Assets Observable Inputs Unobservable Inputs (Level 1) (Level 2) (Level 3) [CLASSES TO BE DETERMINED BY PARTICIPANTS] T otal assets -– – – Format for Table 1b: Table 1b Description / Classes [For Liabilities] Fair Value Measurements as of Reporting Date Determined by Quoted Prices in Active S ignificant Other S ignificant M arkets for Identical Assets Observable Inputs Unobservable Inputs (Level 1) Level 2) (Level 3) [CLASSES TO BE DETERMINED BY PARTICIPANTS] T otal liabilities Format for Table 2: Level 3 Recurring Fair Value Measurement Disclosure Trading CDO AFS ARS PEI Retail Derivatives Commodities Beginning balance Total gains or losses (realized/unrealized): Included in earnings (or changes in net assets) Included in other comprehensive income Purchases Issues Sales Settlement s Transfers into Level 3 Transfers out of Level 3 Ending balance The amount of total gains or losses for the period included in earnings (or changes in net assets) attributable to the hange in unrealized gains or losses relating to assets still held as of the reporting date Realized Total C opyright 2009 Deloitte Development LLC All Rights Reserved. Case 11-2(b): Fair Value Disc losures Page 2 Format for Table 3: Level 3 Fair Value Measurements Quantitative Information About Significant Unobservable Inputs I nvestment Fair Value at 12/31/12 Valuation Technique Unobservable Input Value Instrument 1 Fair Value Technique Input 1 Input 2 Amount, range, etc. Amount, range, etc. Instrument 2 Fair Value Technique Input 1 Amount, range, etc. C opyright 2009 Deloitte Development LLC All Rights Reserved.

Poverty And Child Protection Acts Social Work Essay Example

Poverty And Child Protection Acts Social Work Essay Example Poverty And Child Protection Acts Social Work Essay Poverty And Child Protection Acts Social Work Essay The country of poorness and kid protection with black African households has been the beginning of contention in British societal work research for many decennaries. Many research workers find a correlativity between economic want such as poorness and societal exclusion and rearing behavior and pattern, child-rearing capablenesss and accomplishments which are a requirement for proper kid development anyplace in the universe. Furthermore, harmonizing to Jordan ( 2001 ) poorness is strongly correlated with studies of maltreatment and disregard. For case, the National Centre for Children in Poverty found in 1990 that the incidence of kid maltreatment and disregard, every bit good as the badness of the ill-treatment reported, is much greater for kids from low-income households than for others ( Jordan, 2001 p.1 ) . As a big figure of Africans in the UK live below the poorness line, it may be reckoned that most black African kids on the kid protection registry live below the poorness lin e. Brophy et Al ( 2003 ) argue that many households brought to the attending of the kid protection system lives in utmost poorness and may see societal exclusion. Black African kids populating in the UK may be over-represented in the kid protection system for grounds such as physical maltreatment or disregard ; therefore it is apprehensible to state that there is a correlativity between maltreatment and parenting behaviors and patterns. The inquiry is why African households and kids populating in poorness, who are alleged of kid maltreatment, are over-represented in the kid protection system? Sossou A ; Yogtiba ( 2008 ) noted in their survey that a kid is the most valuable plus of any traditional African household, as kids symbolise position, regard and completeness of the atomic household, if that is the instance, so it is ironical to see African households and their kids to be over-represented in the kid protection system. Many black African households in the UK still lives below the poverty-line though they undertake different types of unskilled or skilled occupations, they support big households in their states of beginning ( Anane-Agyei, 2002 ) . It is reckon that poorness is linked with other societal disadvantages such as hapless instruction, limited employment chances, and hapless wellness and may hold lay waste toing effects for kids s development and life opportunities. Research shows that many African households and their kids have insecure in-migration position and their existing fiscal quandaries merely help to perplex their parenting behaviors and patterns. Penrose ( 2002 ) survey shows that African households seeking refuge in the UK are frequently forced to populate at degree of poorness that is merely unacceptable, and this causes fiscal restraint in their responsibility to supply equal child care for their kids. Unemployment degrees are known to be really high among African households, and they are besides capable of stigmatisation and bias by the larger community that are suppose to accept them. Some African households populating in the UK are without occupations and are besides non entitled to societal and economic benefit and hence happen it hard to raise their kids as expected by the Torahs of the land. Children turning up with parents populating in absolute poorness are deprived of proper childhood development as these hapless parents go through fiscal, emotional and psychological injury in their responsibility to care for these kids. African households populating in poorness and neglecting to supply good attention for their kids may be perceived by societal work professionals as neglecting in their parental duties. For this ground, societal workers may step in in such households and frequently than non they are drawn into the kid protection system. Amin A ; Oppenheim ( 2002 ) argue that the unfamiliar cultural outlook of black African households populating in the UK someway contribute to the high degree of poorness they experience. Research shows that many African households suffer from institutional subjugation including lodging, employment, instruction and wellness which non merely means that they are more likely to see poorness and want, but besides more susceptible to societal work intercessions in kid maltreatment or maltreatment allegations. Corby ( 1993 ) noted that it may be expected that black African kids are over-represented in kid maltreatment instances because their households are more unfastened to surveillance as they show high degrees of poorness that complicate their parenting behaviors. In a broader position, Pearce A ; Bozalek ( 2004 ) emphasise that the kid protection system that exist in Britain will be unfamiliar to many African households, particularly those more late arrived, as similar province systems do non be in most African states, peculiarly where socio-economic factors, political instability and force overshadow intra-familial kid ill-treatment and effectual intercession into child maltreatment and disregard ( Bernard A ; Gupta, 2006 P ) . Brophy et Al ( 2003 ) survey supports the above averment that African households experience favoritism and insecurity in kid maltreatment instances, as the tools for measuring maltreatment are frequently euro-centric prejudice and prejudice the households. Chand ( 1999 ) survey expresses the consciousness that black African households are disadvantaged through subjugation in all countries of society and this should non reflect in societal work pattern. Gibbon et Al ( 2003 ) findings show that the kid protection system was picking up more alleged kid maltreatment instances unsuitably and seting more households and kids on the kid protection registry than kids who are capable to societal public assistance processs. Therefore the over-representation of African households on the kid protection registry somehow, undermines the authorities purpose of maintaining kids with households and cut downing the figure of kids that are drawn onto the kid protection registry. The Department of Health ( 1995 ) papers on kid protection identified some pertinent defects with the kid protection system. The system seems to promote unneeded kid protection intercessions in border-line kid maltreatment instances, which in many cases may hold emotional and traumatic effects on households and kids. Bernard A ; Gupta ( 2008 ) in their survey of black African kids and the kid protection system suggest that there are a series of interactions between environmen tal factors such as poorness, in-migration position and societal exclusion that affect the life opportunities of many African kids and the capacity of their parents to supply equal attention. Dowling ( 1999 ) realise that societal work pattern in the UK focal point less on poverty-alleviating schemes but throw more resources behind safeguarding and protecting vulnerable kids from maltreatment or ill-treatment. Social workers need to understand the context in which maltreatment occurs, irrespective of race and civilization, to develop an appraisal and intercession procedure that is fairer for black households as they are more likely to endure racism and subjugation. In position of the above statement, it is pertinent that societal workers know when to use preventive steps to back up black African households who have fiscal demands and when to take such households through the kid protection system in the pursuit for safeguarding kids. All these factors together create complex demands for many African kids populating in the UK, and, in many fortunes increase their exposures which draw them into the kid protection sphere. It can be argued that societal workers have limited preparation and accomplishments to understand the effects of poorness on parents capablenesss to supply equal attention for their kids and this normally reflects in societal work pattern. Bernard A ; Bernard ( 2008 ) argued that merely by developing effectual relationships with African households can societal work professionals begin to understand their parenting behaviors and patterns. 2.2 Poverty and Child Welfare Services Current literature shows that poorness experience by most black African households populating in the UK could be alleviated by societal work services that offer a matter-of-fact public assistance services instead than pulling these households and kids into the kid protection system. Brophy et Al ( 2003 ) survey suggests that in-migration and refuge issues, combined with poorness, are likely to be the grounds for the increased complexness for societal work professionals measuring and step ining kid maltreatment instances affecting black African kids. The Department of Health challenges societal workers with the duty to implement Section 17 of the Children Act 1995, to supply equal fiscal and societal support for kids in demand via the kid public assistance services ( Platt, 2006 ) . However, societal work bureaus have non to the full achieved the authorities docket of relieving poorness experience by many households and kids due to unequal resources at all degrees of societal work pat tern. The Department of Health have indicated that most households, battle to convey up their kids in conditions of stuff and emotional hardship ( DoH, 2001 ) . For case black African households sing poorness may neglect in their duty to supply proper attention for their kids as they spent about all their clip working to do ends meet. Such kids barely experience household dainties such as traveling on a household vacation trip, holding birthday parties and they are deprived of holding basic playing playthings and games that help kids to larn and turn into maturity. The deficiency of low-cost basic demands for kids of hapless households complicated with other societal hardships may lend to hapless kids developing aggressive behaviors, low self-pride, picking up awkward attitudes, and may to endure from societal want. Fontes ( 2005 ) realises that many traditional immigrant households, where black Africans are portion of, may utilize an important manner of parenting, demanding entire obeisan ce and regard from their kids. Although these parental patterns may non needfully represent kid maltreatment, it clashes with the child-rearing norms of British civilization, and seems to convey African kids and households to the attending of the kid protection system. When societal workers start admiting boundary line kid maltreatment instances and understand the troubles households populating in poorness experience in raising their kids, there would be a right balance between when to use a kid protection intercession and a kid public assistance intercession ( Spratt A ; Callan, 2004 ) . It is apparent that kids populating in poorness may profit from the kid public assistance services as stipulated in subdivision 17 of the 1989 Children Act, as it aims at relieving poorness in households and kids in demand ( Platt, 2006 ) . Harmonizing to Thoburn et Al ( 2007 ) probes of alleged kid maltreatment instances tend to concentrate more on hazard appraisal instead than assessment about developmental and societal demand s of the kid in entity. In peculiar, societal workers transporting out an probe into alleged kid maltreatment may non pick up parental and child upbringing issues ensuing from poorness or societal want ( Farmer and Owen, 2005 ) . Brophy et Al ( 2003 ) survey concluded that many black African parents, saw province intercession in rearing as a complete bete noire and distrust.. , particularly where they have immigrated from states in political convulsion and with no kid public assistance services ( Bernard A ; Gupta, 2008 p.481 ) . Arguably societal work intercession in child ill-treatment or maltreatment instances seems to belie Section 17 of the Children Act, as recent research reveals high degrees of satisfaction amongst parents and kids having societal public assistance services compare to those households drawn into kid protection ( Tunstill and Aldgate, 2000 ) . The relationship between societal work mission with respect to poorness and the type of societal work pattern poses a quandary for societal workers. The refocusing enterprise of societal work pattern, as defined by Platt ( 2006 ) , in kid maltreatment instances may profit households populating in utmost poorness, merely when societal work intercessions aim at advancing societal alteration in households. Therefore, societal public assistance intercessions promote and empower households with fiscal troubles and who besides suffer societal exclusion to develop appropriate parental behavior and accomplishment that encourage proper kid attention ( Monnickendam and Monnickendam, 2009 ) . 2.3 Poverty and Parenting Practices Poverty among many black African households affects the physical and emotional developments of African kids populating anyplace in the universe. Poverty may act upon parents behaviors and capablenesss to supply for their households the basic demands of life. Bernard A ; Gupta ( 2008 ) survey highlights the limited attending given to child-rearing patterns of African households in kid public assistance research in the UK. Different child-rearing patterns exist in different civilizations, but there is merely one sort of child-rearing pattern that is considered normal . Many research findings point out to the fact that poverty- related parenting patterns influence the lives of many African kids involved in the kid protection system. Therefore, Child ( 1999 ) remarks that when differences in child-rearing and ethnicity are explored the black household is frequently pathologized and their strengths ignored. For case black African households are excessively rigorous and crush their kids or tend to penalize their kids in a more punitory manner. Therefore harmonizing to Chand ( 1999 ) subject is one country where African households are found to be over-represented in the kid protection system. It is of import, that societal workers redirect attending from child protection intercessions to the proviso of preventive to back up households in demand. Shor ( 2000 ) argue that the relationship between values and kid upbringing forms illuminates the relationship between poorness and parenting behaviors, as parents from low societal category differ in footings of the values they uphold for their kids. Shor ( 2000 ) besides argue that there is correlativity between black African female parents with low income position utilizing a more autocratic attack of caring for their kids than female parents with high income position. Therefore, harmonizing to Fontes ( 2005 ) , many traditional immigrant households may utilize an important manner of parenting, demanding entire obeisance and regard from their kids, although this parental behavior may non needfully represent kid maltreatment, but may conflict the norms of the land, and convey such parents to the attending of the kid protection system. It is hence paramount for societal work professionals working with black African households populating in the UK to develop the necessity cognition and accomplishments, non merely across diverse civilizations but understanding the affect of poorness and societal exclusion on parental behaviors and capablenesss. Poverty tends to engender a sort of parenting patterns that make kids experience unpleasant devastating life style because their parents barely can afford to care for them. Even where it is apparent that a kid has suffered important injury and the kid demand to be removed from the household, the manner of intercession procedure deploy by the societal work squad should be such that it empowers the affected households to develop new get bying accomplishments and b ehaviors for future parenting. It is hence paramount for societal workers to hold some cognition and understand the diverseness of rearing patterns that exist in modern-day societal work pattern so as to spot unacceptable behaviors from unacceptable behaviors. The effects of misinterpreting what behavior is unacceptable may either pull more black African kids and their households into the kid protection system or sabotage the committedness by societal workers to safeguard vulnerable kids from the hazard of important injury. 2.4 The Government Regulatory Policies In the early 1990s there was an tremendous authorities attempt to develop and advance policies which challenge the influence of a kid protection civilization on direction and societal work pattern, which has been perceived as falsifying the balance of service proviso to kids and households ( Spratt and Callan, 2004 ) . The refocusing enterprise necessitated the displacement in societal work pattern from what appeared to be an overly kid protection position towards a kid public assistance orientation in the United Kingdom ( Platt, 2006 ) . Harmonizing to Platt ( 2006 ) the protagonism for a displacement in societal work pattern from an overly focal point kid protection work position towards a kid public assistance pattern shows a gradual move towards poverty relief among hapless households populating in the UK. Both Parton ( 1995 ) and Pelton ( 1998 ) research supports the demand to get the better of pertinent obstructions in the mode societal work is pattern to accomplish societal al teration at household or community degrees, and emphasised the failure of the child-care systems effort to pull off child protection hazards and run into the demands of kids and their households. However, the authorities s policy as stated in the 1989 Children Act aims to incorporate kid protection and kid public assistance services. Harmonizing to Platt ( 2006 ) many kids who are topics of subdivision 47 probes are besides eligible for services as children in demand . To reinstate public trust, the authorities have redefined the primary responsibilities of local governments within the context of the 1989 Children Act so as to safeguard and supply services needed by hapless kids by carry oning initial appraisals, instead than child protection probes in boundary line instances. This policy execution has become possible by procedural accommodations to other legislative counsel such as Working Together to Safeguard Children and the subsequent execution of the Framework for the Assessm ent of Children in Need and their Families ( Platt, 2006 ) . The mid-1990s proverb a turning consensus that many kids who are topics of Section 47 probes due to alleged maltreatment or disregard are besides eligible for services as kids in demand as in Section 17 of the 1989 Children Act ( Platt, 2006 ) . Often, Platt ( 2006 ) reckoned such kids do non have public assistance services because local authorization societal work excessively focuses on kid protection instead than household support oriented services. In position of the refocusing inaugural societal workers have the legislative backup to near households alleged of border-line kid maltreatment to utilize the Framework for the Assessment of Children in Need and their Families as counsel with a position to happening appropriate societal work intercession pattern that may turn to the demands of these kids. In the UK the statute law on kids welfare recommends all referrals of kid maltreatment instances must ab initio be offered a comprehensive kid in need appraisal except in exigency inst ances or where it is suspected that a kid is enduring from important injury ( Platt, 2006 ) . The Children Act ( 1989 ) is the chief authorities statute law taking to revolutionize societal work pattern and proceedings refering the public assistance of kids in the UK. The Act considers the primary duty of child-rearing to remainders with households and hence, kids involvements will be served best by back uping them to turn up with their ain household. Besides the Children Act ( 1989 ) aid harmonize household liberty and to enable households to exert their parental duties without unneeded province intervention and for the province to support and protect kids merely where parents are neglecting to run into their kids demands ( www.dvon.gov.uk/child-protection-procedures accessed 09/01/2010 ) . Under the Children Act 1989, local governments have a general responsibility to safeguard and advance the public assistance of kids in demand within their country. The statute law requires local governments to measure a kid s developmental demands so as to advance their public assistance, and by making so kids are supported to populate with their households ( www.dvon.gov.uk/child-protection-procedures accessed 09/01/2010 ) . In the contrary Section 47 requires local authorization to look into when there is sensible cause to surmise that a kid is enduring, or is likely to endure important injury. The probe will include an aim of the demands of the kid, including the hazard of maltreatment and demand for protection, every bit good as the household s ability to run into those demands ( www.devon.gov.uk/child-protection-procedures accessed 09/01/2010 ) . Therefore, societal workers need to do opinions in kid maltreatment instances on how to step in so that kids do non go on to go forth in unsafe and hazardous state of affairss or of taking kids unnecessarily from their household. The quandary of striking the right balance between child protection and kid public assistance services in child maltreatment instances is for societal workers to establish their opinion on matter-of-fact appraisal of the demands of the kids and the parental capableness to provide for their kids demands Harmonizing to Spratt and Callan ( 2004 ) the Department of Health counsel paperss Working Together to Safeguard Children and The Assessment Framework have been paralleled by enterprises to supply a tip on the way of modern-day societal work pattern. Chapter THREE SOCIAL WORK PRACTICES In societal work pattern, it is of import for societal workers to establish their work on theoretical premises, whether they are cognizant of them or non ( Munro, 1998 ) . This theoretical model ushers societal workers in make up ones minding who or what should be the primary focal point of appraisal or intercession and, every bit good as the aims and the procedures of societal work pattern ( Healy, 2005 ) . Many other authors like Fook et Al ( 2000 ) , who are of the position that societal workers need to utilize theories in their work pattern, besides emphasized why societal workers should develop the capacity to place, usage and develop societal work theory in their pattern ( Healy, 2005 ) . Social work has its roots in the battle of society to cover with poorness and its eventful jobs. Many research workers link societal work pattern to the political orientation of charity work, but in a broader perspective societal work embraces both the preventive and protective facet of vulner able people within society ( www.globalvision.org Accessed on 14/12/2009 ) . The term societal work pattern normally describes work undertaken with persons, households, groups and communities. In the history of British societal work pattern, the term encompasses the usage of societal work cognition and accomplishments within the model of societal attention administration so as to heighten the proviso of services and pattern which is consistent with the BASW Codes of Practice. This construct of societal work pattern promotes protection, safeguarding and societal inclusion and provides life chances for people utilizing societal work services. In the codification of moralss, it is emphasise that for societal work pattern to be successful, societal work bureaus must work efficaciously with other attached administrations such as the constabulary service, wellness service, and instruction service so as to advance kids public assistance ( www.basw.co.uk/ accessed 01/02/2010 ) . In the huge bulk of cases societal work pattern is a collaborative activity non an single activity whether as societal worker employee or an independent societal worker. Social work pattern purposes at alt ering people s behaviors in the mode that will supply life options for people and to ease easy passages of life state of affairss ( Smale et Al, 2000 ) . Social work is a demanding profession which is based on a organic structure of values, cognition, accomplishments and personal properties, and requires the committedness of societal workers to continually upgrade their cognition and accomplishments in their field of pattern. The International Federation of Social Workers provinces that: Social work bases its methodological analysis on a systematic organic structure of evidence-based cognition derived from research and pattern rating, including local and autochthonal cognition particular to its context. It recognizes the complexness of interactions between human existences and their environment, and the capacity of people both to be affected by and to change the multiple influences upon them including bio-psychosocial factors. The societal work profession draws on theories of human development and behavior and societal systems to analyze complex state of affairss and to ease single, organisational, societal and cultural alterations ( www.ifsw.org accessed 14/01/2010 p.1 ) . Harmonizing Graham ( 1999 ) the history of African heritage in the development of societal public assistance and societal work is found in the deferrals of British history but it remains mostly unacknowledged and sparsely documented as societal work continues to be steeped in the professional surroundings of an bing ethnocentric cognition base and value system ( p.263 ) . Research grounds ( Graham, 1999 ) shows that societal work pattern within the black African community in the UK has emerged out of concerns about the wellbeing of kids and households whose experience of captivity and servitude necessitated attempts to better their life conditions. The Central Council for Education and Training in Social Work ( CCETSW ) recognises that the effects of racism on black African people are incompatible with the values of societal work and hence seeks to battle racialist patterns in all countries of its duties ( CCETSW, 1996 ) . Dominelli ( 2002 ) advocates for anti-oppressive and anti-dis criminatory societal work pattern to define subjugation and racism which breed some of the societal jobs that affect traditional societal work mark populations. Earlier research by Platt ( 1999 ) shows an increasing consciousness among societal workers that the traditional societal work theoretical accounts are non effectual in turn toing the demands of African people in the UK. However, the current societal work theory and pattern which is founded on ethnocentric value systems, lack the necessary resources to turn to the demands of African households and their kids. It is hence pertinent for societal work pattern to be designed to reflect other diverse positions and cultural values, peculiarly African households and their kids who are more unfastened to surveillance, as they besides show high degree of poorness. 3.1 Contemporary Social Work Practices It was non until the mid 20th century when the International Federation of Social Workers, defined the nucleus purpose of societal work to be alleviation poorness, emancipating vulnerable and laden people with the ultimate purpose to advance societal inclusion ( Horner, 2003 ) . The Modernisation docket introduced by the Labour authorities in 1997 set the foundation for the construct of coaction and partnership to be established between professions and services. Following up to this, the construct of partnership and coaction have become a on the job papers for societal work pattern and underpin long term planning ( Whittington, 2003 ) . Crisp et Al ( 2003 ) besides found that when societal workers engage with other inter-professional and multi-agency pattern, it promotes prospect for common evidences with other professions, and the potency for professional differences to be recognised and negotiated. In modern-day societal work pattern, the National Association of Social Workers ( NASW ) codification of moralss emphasizes the importance for societal workers to understand the centrality of relationships as an of import vehicle for societal alteration. Social workers are encouraged to prosecute service users as spouses in assisting them to achieve the needful alteration. Most research shows that societal work appraisal and intercession are built-in characteristics of modern-day pattern in societal work services. Social work appraisal represents the entry of a systematic attack to set up a common relationship between a societal worker and service users. Social work pattern is characterised by the new balance in the relationship between the province and the household as societal workers remain responsible for pull offing child protection hazards and supplying kid public assistance services within an incorporate system. In Spratt and Callan ( 2004 ) survey it is realised that the bala nce between safeguarding and advancing public assistance services for kids in demand who are populating with their households in the UK has non yet been achieved as set out in the authorities policy developments. Lord Laming s Report on the decease of Victoria Climbie lead to the publication of the papers, Every Child Matters, which set the precedence for kids non merely to be protected from important injury but to be safeguarded and their public assistance promoted ( Parton, 2006 ) . A survey paper published by the Department of Health ( 2001 ) indicates that many households irrespective of their ethnicity and faith, battle to convey up their kids in conditions of poorness and societal exclusions. Social exclusions and poorness make it highly hard for many African households to develop the appropriate parenting accomplishments needed for proper child-rearing, and sometimes may dominate kid ill-treatment. Pierce A ; Bozalek ( 2004 ) suggest that many African households seeking refuge or migrated to the UK are unfamiliar with the British kid protection system, as similar province systems do non be in Africa, and hence happen the systems intimidating and unfriendly. Brophy et Al ( 2003 ) argued that poorness among black African households may impact the development of many African kids and their parent s capacity to supply for them. It is hence paramount that poorness is considered to the full understand by societal work professionals during the initial appraisal o f households involved in alleged kid maltreatment instances. Platt ( 1999 ) argued that the refocusing of societal work intercession is a consequence of increasing figure of kid protection allegations referred into the system, and the proportion of instances taking to societal work intercessions. This type of intercession draws a big figure of kids into the kid protection system compared to kids who are capable to further public assistance processs. In the context of societal work patterns, it is of import to see the effectivity of the kid protection system, as it seems to accomplish every bit much as could be expected in footings of the limited purpose of forestalling farther maltreatment to identifiable vulnerable kids. Social workers function may be considered as facilitating or authorising service users but, specialised accomplishments and cognition are needed to place jobs with households and their kids involve in kid protection and besides to happen sound intercessions that would convey about the necessary societal alteration. Crisp et Al ( 2003 ) states that societal work assessment involves roll uping and analyzing information about people with the purpose of understanding their state of affairs and finding recommendations for any farther professional intercession ( p.3 ) . Monnickendam A ; Monnikendam ( 2009 ) argue that the cardinal quandary confronting modern-day societal work pattern is the extent and mode to perp etrate to societal public assistance policy or the extent to direct its attempts chiefly to the hapless and destitute. Arguably societal work pattern that engage in societal public assistance policy tends to turn to poorness through macro-level intercession which aims at advancing societal alteration, but societal work patterns taking at single households populating in poorness consequence in poorness relief by helping those in demand to develop better life style schemes. Therefore, Monnickendam A ; Monnikendam ( 2009

A brief proposal outlining your course research paper Article

A brief proposal outlining your course research paper - Article Example ay Traffic Safety Administration, Centers for Disease Control & Prevention, etc., NHSDA and HCA, research writers Ralph Hingson, et al., of the Boston University School of Public Health, Boston University School of Public Health, Center to Prevent Alcohol Problems Among Young People, Boston, Massachusetts conducted a wide ranging series of research studies on student drinking. Their studies, interalia, shall underpin the culmination of the final research paper for your submission. (Hingson, et al. 2005). (a) Population: During the year 1999, of the 14,138 full-time students selected in unbiased manner in 128 4-year colleges and universities, 6220 (44%) reported at least one heavy drinking episode in the previous year, similar to the 1993 studies. (b) Incidence: About one fourth (23%) frequently drank in this manner (3 or more times in the past 2 weeks), up from 20% in 1993. Similarly, the National Monitoring the Future study reported 40% of 1440 full-time 2- and 4-year college students surveyed in 1999, consumed five or more drinks, on a single occasion, at least once in the previous 2 weeks, a larger percentile than founding peer groups, a greater proportion than found among same-age noncollege peers (35%) and high school seniors (31%). (Hingson, et al. 2005). (c) Significance: It is seen that, taking 1998-2001 years, in the aftermath of the studies, the US Population aged 18-24 increased by 7%, whereas, the death occurring due to accidents, under the influence of alcohol, increased by 11%. Again, US student population in age group 18–24 increased 3%, but the number of alcohol-related traffic deaths among 18–24-year-old students increased 8%. Thus, it is believed that 5% increase in rate of alcohol-related traffic deaths from 14.4 to 15.2 per 100,000 college students [RR = 1.05 (95% CI 0.98, 1.14)] reached but could quite achieved statistical significance. (Hingson, et al). It needs to consider the indirect effects of drinking, like drug consumption,

What is the significance of 'The Orphan' with reference to Charles Essay

What is the significance of 'The Orphan' with reference to Charles Dickens' David Copperfield, George Elliot's Daniel Deronda and Charlotte Bronte's Jane Eyre - Essay Example Many had lost only one parent, others were abandoned or neglected, perhaps for reasons of penury, and many were illegitimate and marginalized. Victorian times showed no compassion towards children who had no control over their parentage. (Banerjee ibid). Orphans were very often homeless and vulnerable, prey to criminals who used them for their own abusive purposes, turning innocent children into hardened thieves (Sadrin 1994). Those who were the hardiest managed to survive, ‘...hungry, roaming singly or in packs like young wolves, snatching, stealing, stone-throwing, destructive, brutish, and cruel when not merely hopeless and lost.’ (Roe 27) There were thousands, and they came into contact with most inhabitants of large British cities, so it was inevitable that they would enter the literature of the day. Authors such as Dickens, Eliot, and Brontà « were joined by Charles Kingsley, who wrote The Water Babies, Thomas Hughes, who wrote Tom Brown’s Schooldays, Mrs. Gaskell, who wrote John Halifax, Gentleman, and there is of course George Eliot’s other novel, Silas Marner, among many others. So much so, that even modern day works such as Harry Potter and the Half-Blood Prince give us hints of Victorian influence in characters such as Lord Voldemort, and Mrs. Cole, who seems to be modeled on Dickens’ Mrs. Thingummy in Oliver Twist, who was also an orphan and lived in an institution. (Washick 2009) Charles Dickens did not only use his own childhood as a background for David Copperfield, but described the whole pervasive atmosphere and environment which was London in his early experience and that of all its inhabitants of the time. Little Davy in the novel endures hardship and penury - not only his own, but that of others around him, because he had no father - and he takes it as a matter of course that he and his mother are treated badly. His whole personality is saturated with the rigors of practical ‘making-do’, which

House Prices and the Wealth Effect Essay Example | Topics and Well Written Essays - 1000 words - 11

House Prices and the Wealth Effect - Essay Example In a typical household, shares account for a relatively smaller proportion of average assets while housing takes the huge proportion. People will rather invest in housing that has moderate rises in price compared to the stock market that has sharp unpredictable prizes. Home values are thus more evenly distributed that financial related wealth that is spread among the rich whose spending has less effect on changing waves. Change in house prices thus presents much higher effect to many people that change in share prices (Case, Quigley, & Shiller 3). However, this is not true across all economies. The influence of financial assets is much greater than that of housing wealth in Britain than in America because of Britain having refined instruments through which money is spent. In America, weakness in wealth effect on consumption was expected to reduce spending but the opposite happened. As more Americans became poor from the fallen share prices, spending grew considerably hence helping America avoids getting into recession. Housing prices instead went higher thus squaring out the effect of fallen stock prices. However, empty homes and increased unemployment have indicated that consumer spending is driven by real earnings that influence projections of earnings from stocks, property, and bonds. Thus fallen asset values that cause investors to spend less and the rest are put into savings (The Economist, â€Å"A housing slump helped† 1). For example in the US in 2004, an increase in wealth by $1 caused an increase in spending between 1 and 7 cents. This translated to 0.0375 wealth effect for a model that assumed equal effect between housing and financial assets. The policymakers consider housing wealth as having a similar effect as financial wealth in microeconomics sense. However, some people have already established fault in such conclusion. They argue that increase in the price of property increase cost of housing.  

Beam Energies Treatment for Lung and Larynx

Beam Energies Treatment for Lung and Larynx Larynx Error Plan Errors: Beam energies for larynx treatment are not correct both fields have 10MV instead of 6MV Field sizes are not right The Right Lateral (RLat) field is too big resulting in shielding errors The Left Lateral (LLat) field is too small and is just skimming the anterior portion of the patients shell The number of fractions on the plan is one (1) instead of 20 daily fractions. The global maximum dose is 110.98% (given as 6103.7 cGy) and is largely outside the Planning Target Volume (PTV), meaning the plan is too hot The 108% region is a hot spot as it exceeds the International Commission on Radiation Units and Measurements (ICRU 50 62) maximum value of 107% The LLat field wedge is too thin 1o, so not helping with uniform dose distribution of the plan, hence the right skewed isodoses and the 108% hot spot The plans maximum spinal cord dose of 5112 cGy, exceeds the maximum dose constraint value for the organ of 5000 cGy. Multi-Leaf Collimators (MLC) use on the plan There is not much conformality to the PTV anteriorly from the RLat field There is insufficient shielding of the neck anteriorly Some MLC are not pulled up properly as they are on the field edge which is better shielded by the Primary collimators The RLat field is over-wedged (60o), resulting in the 108% hotspot region The RLat field is not placed optimally re-collimator angle in order to better avoid the spinal cord The Dose Volume Histogram (DVH) data/graph/chart is insufficient as it is only for the spinal cord excluding for example the PTV information The isocentre could be placed more centrally for the plan Criteria use to evaluate the suitability of the treatment plan This is a conventional parallel-opposed field arrangement, which is suitable for head and neck treatment of the larynx (Barrett and Dobbs, Practical Radiotherapy Planning, page 171). Since this is an error plan, the fields do not match in size though they are parallel opposing. The radical dose prescription is 55 Gy in 20 daily fractions of 2.75 Gy over 4 weeks (Barrett and Dobbs, 4th Ed., page 175). This would apply as a prescription for a T1-2 N0 glottic larynx tumour with a volume of 26-49 cm3 (RSCH, St Lukes Radiotherapy Clinical Protocol, Head and Neck Larynx). Use is made of isodose charts, PTV coverage as indicated by the D95 (95% isodose line), maximum PTV dose (Dmax), maximum spinal cord dose, dose volume histograms (for PTV and spinal cord), and departmental protocols to evaluate the suitability of the treatment plan. The Quantec/Emami et. al. (2013) document of Tolerance of Normal Tissue to Therapeutic Radiation provided the dose constraints for the organs at risk e.g. the spinal cord. NICE guidelines only stipulate an offer of choice of trans-oral microsurgery or radiotherapy to people with newly diagnosed T1b-2 squamous cell carcinoma of the glottic larynx. The plan is optimised by use of beam modifying devices like wedges and MLC (Barrett and Dobbs, page 171), and checking the effect using the planning software. Solutions to eliminate identified errors: The beam energy needs to change from 10MV to 6MV in the field properties of the planning software. This will ensure adequate coverage of the PTV as a significant part of the larynx is very close to the skin. A less energy beam offers less penetration and lower build up depth (for skin sparing effect) for dose deposition. The RLat field size can decrease slightly anteriorly, while the LLat field size can increase slightly to ensure adequate anterior coverage. The fields could also be more symmetrical. The LLat wedges orientation needs to change so that the Thick end is Anterior as per the setup information (Toe in). The number of fractions is should change to 20 from the current one fraction. This would give the appropriate dose prescription for the plan of 55Gy/20#/4weeks/2.75Gy per fraction The current plan is too hot, so the beam weightings need adjusting downwards until the plan conforms to the ICRU limits of maximum 100% + 7% (= 107%), and the lower limit of 100% 5% (= 95%) of the proscription dose (ICRU). This process can also improve by correcting the wrongly orientated LLat wedge and using a better wedge angle on it, as well as adjusting down the angle of the over-wedged RLat wedge. Correcting the 108% hotspot region is through adjusting the wedge angles, re-orienting the LLat wedge and adjusting the field weightings. The thin 1o LLat wedge angle needs changing up to 30o for the wedge to have an effect on the isodose distribution, on top of reversing its orientation. This would help in creating a uniform dose distribution for the plan and a reduction/elimination in/of hotspots. According to the Quantec/Emami et al. (2013) guidelines, the spinal cord is to receive a maximum core dose of 50Gy, but the current plan is exceeding this limit. Adjusting theÂÂ   collimator angle for the fields to be parallel to the spinal cord will help avoid treating this critical organ This is also aided by reducing the field weightings, adjusting the wedge angles and orientation of one of them, adjusting the field sizes posteriorly. The MLC leaves need to close where they are open outside the treatment field edges. There is a leaf to shield the anterior corner of the neck but is pulled back, so needs to be part of the configuration. There are five (5) pairs of almost central leaves, that are on the field edges inferiorly and superiorly, they need pulling back by 0.5 cm from the field edge so they do not interfere with primary collimation (Royal Surrey County Hospital (RSCH), St Lukes Radiotherapy Clinical Protocols). Adjusting the RLat field size anteriorly will aid in correcting the shielding of the neck and improve conformality to the PTV. The RLat field wedge needs reducing to at most 30o to aid uniform dose distribution and reduction of hotspots. Changing the collimator angle of the RLat field so that it is parallel to the spinal cord, will avoid treating through this critical organ. This will result in reducing the spinal cords maximum dose for the plan to within the organs maximum dose constraint value of less than 50Gy, thus aiding in optimising the plan. The DVH information of the plan should include the PTV data and line plot to enable plan evaluation of its suitability. Making the isocentre more central may improve the uniform dose distribution of the plan. Suitability of Plan and Alternative beam arrangement According to De Virgilio, A., et. al. (2012), there is currently no set therapeutic gold standard for the treatment of laryngeal squamous cell carcinoma. This contributes to a lack of consistency and inhomogeneity in treatment planning. The plan under consideration is a 2D conventional plan, which in itself is suitable with the exception of the errors, but is not optimal. The identified errors are correctable and the plan optimisable. In remaining with the conventional plan, a third anterior low-neck field with a light weighting (3DCRT) is an option to improve dose distribution and eliminate hotspots. However, this would require the addition of electron beams to match the photon fields, according to Herrassi, M. Y., Bentayeb, F, and Malisan M. R. (page 98-105). Another option is to use Intensity Modulated RadioTherapy (IMRT) with 3 or 5 beams, or Volumetric Modulated Arc Therapy (VMAT) with one arc, (Matthiesen C, SinghÂÂ   H, Mascia et. al. (2012)). IMRT offers more conformalit y in regards to carotid arteries as stated by Gomez, D., Cahlon, O., et. al. (2010). Portaluri, M., et. al (2006), suggest that 3D Field-in-Field techniques are a valid alternative as they offer the best global performance when considering PTV coverage and parotid sparing. Conclusion The task was instrumental in reinforcing the importance of understanding the process of treatment planning, and how to check the suitability of the plan before its approval. There is not much information to work with in suggesting alternative beam arrangements. Useful information could have been correct TNM classification, appropriate oncological classification taking into account the anatomic-embryologic and functional complexity of the larynx. There were glaring errors in the plan, and as an exercise, they were useful in sharpening treatment planning knowledge. IMRT is the preferred treatment technique that is efficacious especially for parotid gland and carotid artery sparing. Lung Plan Errors: Beam energies should all be 6MV, some are 10MV on the plan There are too many fields for the plan The LLat beam is going through the contralateral lung The field placement of the right posterior oblique (RPO) is not optimal as its MLCs are shielding part of the PTV contributing to the inadequate 95% dose coverage of the PTV. The global max value of 109% exceeds the ICRU guidelines, meaning the plan is very hot in places. There is an 80% hot spot on the chest, which is very hot for the area close to the skin There are many wedges on this plan resulting in hot and cold spots and a high dose gradient in the PTV. The Right Lateral and Anterior fields are over-wedged, resulting in the 80% and 109% hot spots. The RPO and LLat field wedge angles are not conventional (50o and 33o respectively, when considering the standard wedge angle specifications of 15o, 30o, 45o and 60o. The Lateral fields (Right Lateral and Left Lateral), are too big in relation to the size of the PTV, resulting in unnecessary irradiation of healthy tissue. The current plan exceeds the spinal cord core dose (maximum 50Gy), as interpreted from the DVH data. There is less than 95% PTV coverage laterally , resulting in a max dose to the PTV of 5304 cGy, which is very much less than the expected 6080 cGy (95% of 6400 cGy). Criteria use to evaluate the suitability of the treatment plan Barrett and Dobbs (page 252), acknowledge that there are a number of challenges to covering the PTV fully and remaining within the ICRU constraints, while maintaining acceptable toxicity levels at the same time. A three (3) field conformal plan is normally used for stage I or II non-small cell lung cancer (NSCLC). A compromise on choosing the best plan is mostly dependent upon the location and size of the PTV, and its closeness to critical structures, like the spinal cord and oesophagus. The plan should try to minimise dose to the contralateral lung as much as possible by using anterior oblique, posterior oblique and lateral beams. Beam modifying devices such as wedges compensate for obliquity at the chest, with MLC shielding conforms each beam to the shape of the PTV (Dobbs and Barrett). Use is made of the Quantec/Emami et. al. (2013), document on Tolerance of Normal Tissue to Therapeutic Radiation in checking dose constraints to organs at risk e.g. brachial plexus, oesophagus and spinal cord. Plan evaluation also uses isodose charts, dose volume histograms and departmental protocols to establish the suitability of the plan. NICE guidelines for Radiotherapy with curative intent for Non-small cell Lung Cancer stipulate that the patient should have good performance status (WHO 0 or 1). It says, CHART should be offered first, but if unavailable then conventional radiotherapy of 64-66 Gy in 32-33 fractions over 6 ÂÂ ½ weeks or 55 Gy in 20 fractions over 4 weeks is the next option. This plan is for 64 Gy in 32 fractions over 6 ÂÂ ½ weeks, so meets with this criterion. Dobbs and Barrett (page 253), mention that careful evaluation of the plan using DVHs is especially important when considering keeping the V20 below 32 per cent (the volume of lung receiving more than 20Gy of the dose). Solutions to eliminate identified errors: Barrett and Dobbs (page 255), point out that beam energies above 10 MV should be avoided due to greater range of secondary electrons in lung tissue, which result in a wider penumbra and thus more radiation to normal tissue. Beam energy of 6MV is adequate, while use of 10MV is for separation at the centre is greater than 28 cm. (Dobbs and Barrett, page 252). As no mention of the separation, it is appropriate to use 6MV on all the beams for this plan instead on mixed energies. This is a conventional plan, and the common number of beams 3 instead of the current 5. The many fields have not helped in conforming the plan to the PTV and improving the dose distribution, but have contributed in unnecessary irradiation of normal tissues. So, removal of the anterior and left lateral beams, would bring the plan back to a conformal 3 field plan. The right posterior oblique field would need setting at around 215o-225o in order to cover the PTV better and its MLC not to shield the PTV as at the present. (RSCH and London Cancer centre protocols). The left lateral field is treating through the contralateral lung, which is operationally against ICRP (2007), ICRU and IR(ME)R 2000 guidelines of keeping dose as low as reasonably achievable (ALARA) to patients, employees and the general public. The corrective measure is to remove the left lateral field from the plan. The gantry angle for the right posterior field is not optimal and moving it to around 215o-225o range would improve coverage of the PTV and avoid the spinal cord, even though the MLC is shielding the cord (ideal) in the current setup but also part of the PTV that is not ideal and compromising the 95% coverage of the PTV. The global maximum value of 109% exceeds the ICRU target of maximum 107% within the PTV. Removing the anterior and left lateral fields, and adjusting the over-wedged posterior and right lateral field wedge angles to either 15o or 30o depending on the uniformity of the dose distribution within the PTV, will rectify this issue. The remaining field weights will need adjusting as well to fully optimise the plan. Moving the RPO beam angle to between 215o and 225o, as well as reducing the wedge angle to 30o and removing the anterior beam from the plan will correct the 80% hotspot region. Removing the anterior field will effectively eliminate the 80% hot spot region on the chest. Removing the left lateral field and wedging the right anterior oblique field will help in reducing or eliminating the 109% hot spot region in the PTV. These measures will also result in more uniformity in dose distribution when combined with adjusting the weights of the remaining fields. The current plan has many wedged fields (some over-wedged), which is rectified by removing the anterior and left lateral field from the plan, adjusting the right lateral wedge angle to either 15o or 30o, and that of the posterior field from 50o to either 15o or 30o and inserting a 15o or 30o wedge on the anterior oblique field. This should improve the uniformity of the dose distribution within the PTV. The non-conventional wedge angles of the posterior and left lateral fields (50o and 33o respectively), have not improved the dose distribution in any noticeable way, as there is still a high dose gradient in the PTV. Reverting to the standard angles and using either 15o or 30o at most, would improve the dose distribution of the plan. The two lateral fields are too big; therefore adjusting them posteriorly would improve the PTV coverage of the plan and less irradiation of normal tissue. The left lateral field however needs taking off the plan altogether. The current plan shows excessive dose to the spinal cord and according to the Quantec/Emami et. al. (2013) document, the maximum core dose to the spinal cord should not exceed 50Gy. Moving the right posterior field angle to 215o-225o range and removing the anterior beam will correct this anomaly The less than 95% coverage of the PTV is achieved by: positioning the posterior field optimally (between 215o and 225o), so that the MLC will not shield the PTV but still manage to shield the spinal cord; adjusting the field sizes of the oblique fields; applying 15o or 30o wedge to the right anterior oblique field andÂÂ   adding MLCs to it so that it conforms the PTV better thus improving the dose distribution to the plan; and applying MLCs to the right lateral field to conform the PTV better. Suitability of Plan and Alternative beam arrangement This plan is not suitable for patient treatment in many respects, as highlighted by the errors identified. Improving it is by reverting to the conventional three field/beam plan, with two right oblique fields and the right lateral field as the third one (Barrett and Dobbs, page 252). Other treatment techniques, e.g. IMRT (with emphasis on carotid sparing), helical tomotherapy, VMAT have been found to offer better results on dosimetric comparisons. However, a multi-modality approach could be the best approach when considering new data coming from immunology, molecular biology and genetics on top of the usual surgery, chemotherapy and radiotherapy treatment options (Franco, P., et. al. (2016)). Conclusion This exercise highlighted the importance of quality assurance and having several layers of checking the suitability of treatment plans that are eventually used on the patients.

The European Revolutions of 1848 Essay -- European History

The revolutions of 1848 were widespread and affected about 50 countries in Europe, considering the previously separate lands of Germany and Italy. These revolutions were extremely violent and costly. In terms of lives, tens of thousands were lost during battles with several thousand more being lost in executions. Over 100,000 individuals were jailed or exiled as well. While these individual countries had significant nationalistic grievances, such as anti-Austrian attitudes in Italy, anti-Russian and anti-Turkish opinions in Rumania, anti-Habsburg in Prague and Budapest, German patriotism divided German as did Polish patriotism in Poland; it was the political and economic struggle that were the prevailing catalysts for the revolutionary uprisings. There was widespread economic crisis in the European continent in the mid 19th century. Agricultural failures from 1845-1847 which resulted in increased food prices impeded the people’s ability to buy food. The people in Berlin were so angered over the cost of food that they rioted for four days. A third of the German population was on government relief by 1847, resulting in the number of Germans leaving for the United States in search of farmland to increase dramatically. In Prussian Silesia and Austrian Galicia over a quarter of a million people died as a result of starvation. Anger over the ancient regime of government and its political tyranny was viewed as the single most important cause of the numerous revolutions. Heightened political awareness due to the invention and extensive use of the printing press was instrumental in fostering political awareness of new ideas such as liberalism, nationalism and socialism. Additionally, many of the countries were aware of the succ... ... positive results of the uprisings were the spread of parliamentary governments, the allowance of manhood suffrage in France and briefly, in Austria, the elimination of lord owned and tenant farmed land in Central Europe, the beginnings of the German and Italian unification movements, and the establishment of Hungary as an equal partner with Austria under Hapsburg rule. Works Cited Western Civilization: A Brief History, Complete [Paperback] By Marvin Perry, Publisher: Wadsworth-Cengage Publishing; 7th edition 2010 pp 333-347 â€Å"Sparknotes† http://www.sparknotes.com/ Linked from â€Å"Sparknotes† The Revolutions of 1848 (1848) http://www.sparknotes.com/history/european/1871/section1.html â€Å"Fordham University† http://www.fordham.edu/halsall/mod/modsbook.asp Linked from â€Å"Fordham University† Encyclopedia of 1848 Revolutions http://www.ohio.edu/chastain/index.htm

Google Glass Essay

Google Glass should be prohibited to be public for the world. In consequence of technological advances, we have changed our society and have been convenient for few decades. Thanks to advanced technology, we eventually became possible to do anything we want with electronic devices from modern technology. At this point, Eric Schmidt, who is a current Google’s executive chairman, announced that Google will commercialize Google Glass by the end of 2013. Google Glass is a wearable computer with a head mounted display by Google in the Project Glass, research and development. Google glass displays information in a smartphone-like hands-free format that can interact with the internet via voice commands. Briefly, it’s going to be like a smart phone wearing on our eyes. It is believed that modern technology has brought many benefits to us, we should be aware that it’s possible to use for our society. Firstly, the public would be threatened by Google Glass seriously. Inverters of Google Glass say that Google Glass will be equipped with an intellectual camera that can take clear pictures at anytime, anywhere. It means that taking picture with a Google Glass can lead to an invasion of portrait right. Furthermore, it doesn’t have any speakers to let other people know that users are in the process of recording. For instance, cell phones and camcorders have speakers exceeding a background noise level of 60~70dB. Instead of loud speakers, it has bone-conduction headphones near frames. But it mustn’t be a function as alert sound. Secondly, Google Glass will absolutely affect our body badly. What would happen if we wear Google Glass for very long time? Every electronic device has electromagnetic waves as always. According to Interphone Study Group in France (ISG), 2 billion people will have brain cancer by 2020 from cell phones. Unfortunately, Google Glass has the same critical influence as the cell phones have. If we wear Google Glass, we might as well face a terrible situation like ISG said. Moreover, they are saying that a new psychological disease called â€Å"nomophonia’, which makes us feel nervous because of not holding own our device, will occur at the moment. I’m sure that it would be a disaster for us as well as our next generations. At last, I’d say that there will be liability problems by being obsessed with Google Glass. People will wear Google Glass while driving in spite of definite warnings not to do. After that, they will clash with the elderly or any pedestrians and somebody will get hurt seriously. The medical insurance may not be possible to cover the medical care because money can be critical. If Google Glass is commercialized, we will have to take up a liability insurance to use it. It means the we need to add cost of an insurance policy to Google Glass bill. Of course, Using Google Glass will make our life slightly more comfortable and convenient. On the other hand, we should deeply think it has so many side effects that can badly effect to our society. Therefore, I hold very strongly that organizations in charge of license of selling electronic devices shouldn’t allow to release into the world.

Confused By Your New SAT Score 2 Controversies, Explained

Confused By Your New SAT Score 2 Controversies, Explained SAT / ACT Prep Online Guides and Tips With the launch of the redesigned SAT in March of 2016, a new era was born in standardized testing. While the College Board was hopeful that there would be no issues with the new test or its familiar scoring system (maximum score of 800 per section), unfortunately there have been scoring issues that are confusing and upsetting students. Furthermore, the College Board has managed to irk its arch nemesis, the ACT. In this article, I’ll break down these controversies and explain what they mean for you. The New Scores Are Inflated The biggest issue with the new scores seems to be that scores on the redesigned SAT are slightly higher compared to those from the old SAT. For example, a 1300 on the new SAT corresponds to a 1230 on the Math and Critical Reading sections of the old test. A 730 on the new Math section is equivalent to a 700 on the old one. Here’s a chart comparing the old combined SAT scores to the new ones. New SAT scores were multiplied by 3/2, so all scores could be out of 2400. Basically, this chart reveals what the new SAT scores equate to on the same scale as the old SAT. At almost every point along the curve, the new SAT score is roughly 80 points higher than you would expect from the old SAT. After students got back their scores from the first administration of the new SAT, many were very happy with their scores until they learned that their scores were not as good as they thought. His score wasn't as good as he thought. Why Are the Scores Higher? We believe that the scores on the new test are higher because of the elimination of the penalty for wrong answers. The College Board didn’t compensate for the higher raw scores that inevitably result from no guessing penalty and one fewer answer choice. Other than at the lowest score levels, the same percentage score equates to roughly the same scaled score. If you got 60% of the questions right on the old SAT Math, you would receive the same scaled score (out of 800) that you would receive if you got 60% of the questions correct on the new SAT Math. For example, from the chart you'll be able to see that getting 40% of right answers on the new and old SAT would get you a score of a little less than 500. However, because there’s no penalty for guessing and one fewer answer choice, students will get a greater percentage of questions right on the new test, if the tests are equally difficult. Most likely, this was a deliberate decision by the College Board. But why? There are a few possible reasons. The College Board may have wanted scores to be higher to raise satisfaction with the test. The redesign was motivated in part because the SAT was losing market share to the ACT. If students start to get higher scores on the SAT, that could motivate more students to opt to take the SAT vs. the ACT. Also, more states are adopting the SAT as a mandatory state test. Because all students in certain states will be taking the SAT as opposed to just college-bound students, scores from the old test and new test may become more equal over time. In addition to inflated scores, there's another scoring controversy that involves converting new SAT scores to ACT scores. Are the Concordance Tables Accurate? In early May, the College Board released concordance tables that allow students to convert old SAT scores to new SAT scores. These tables also allow you to convert old and new SAT scores to ACT scores. You can use our conversion tools that are based on these tables. While the ACT and College Board previously collaborated in 2006 to create a concordance table so students could convert old SAT scores to ACT scores and vice versa, the two groups didn’t work together on the recently released table that enables conversion of the new SAT scores to ACT scores. The CEO of the ACT, Marten Roorda, claimed that because the College Board didn’t collaborate with ACT on the table that the College Board’s table can’t be accurate. Furthermore, he stated that these tables are likely not to be accurate because they were released after only one test, and the old tables were created after a year’s worth of tests. Concordance tables are created using equipercentiling, which means that a 75th percentile score on one test is equivalent to a 75th percentile score on another. A 90th percentile score on the ACT is equivalent to a 90th percentile score on the new SAT. Roorda argued that there can’t be accurate percentile scores on the new SAT because there had only been one administration of the test when the tables were released, and the students who took the first test may not be representative of students as a whole. He claimed that a year’s worth of tests and data was needed before the College Board could effectively equipercentile. The College Board’s senior vice president for research, Jack Buckley, responded by stating that the concordance tables aren’t only based on the March 2016 SAT. There were â€Å"two large-scale national concordance studies in December 2014 and December 2015.† The College Board stands by its concordance tables. He also said that they had reached out to ACT to collaborate on the new concordance tables and that the College Board looks forward to working with ACT in the future. What Do These Controversies Mean for You? The squabbles between the ACT and the College Board won’t have much impact on you, but you should be aware that the new SAT scores are slightly inflated. Because there’s no better alternative, college admissions officers will likely use the College Board’s concordance tables, and you should do the same. If you take the SAT and the ACT, or if you’ve taken the old SAT and new SAT, you should send your best scores based on the concordance tables to colleges, if you have the option of selecting which scores to send. Also, if you’re trying to determine your target score for the SAT, use the concordance tables to convert old SAT scores to new ones. Colleges haven’t released their standardized test scores for the new SAT yet. We recommend that you strive to get a 75th percentile score for any college you want to attend. Use the concordance table to convert a school’s 75th percentile score on the old test to an equivalent score on the new one. What's Next? Are you planning on taking the new SAT? Find out what students who've taken the test thought about it. Did you know the essay on the new SAT is optional? Learn if you should take the essay. Did you get a high score on the old SAT? Read this post to find out if you should take the new SAT. Disappointed with your scores? Want to improve your SAT score by 160 points?We've written a guide about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

History Of Egypt Essays - Ancient Near East, Civilizations

History Of Egypt Essays - Ancient Near East, Civilizations History Of Egypt The Egyptians had never willingly submitted to the rule of their Semitic shepherd kings and around 1600 A.D. a long patriotic movement got rid of these foreigners. Followed by a new phase or revival for Egypt, a period known to Egyptologists as the New Empire. Egypt, which had not been closely combined before the Hyksos invasion, was now a united country; and the phase of subjugation and insurrection left her full of military spirit. The Pharaohs became aggressive conquerors. They had now acquired the warhorse and the war chariot, which the Hyksos had brought to them. Under Thothmes III and Amenophis III Egypt had extended her rule into Asia as far as the Euphrates. We are entering now upon a thousand years of warfare between the once quite separated civilizations of Mesopotamia and the Nile. At first Egypt was ascendant. The great dynasties, the Seventeenth Dynasty, which included Thothmes III and Amenophis III and IV and a great queen Hatasu, and the Nineteenth, when Rameses II, supposed by some to have been the Pharaoh of Moses, reigned for sixty-seven years, raised Egypt to high levels of prosperity. In between there were phases of depression for Egypt, conquest by the Syrians and later conquest by the Ethiopians from the South. In Mesopotamia Babylon ruled, then the Hittites and the Syrians of Damascus rose to a transitory predominance; at one time the Syrians conquered Egypt; the fortunes of the Assyrians of Nineveh ebbed and flowed; sometimes the city was a conquered city; sometimes the Assyrians ruled in Babylon and assailed Egypt. Our space is too limited here to tell of the comings and goings of the armies of the Egyptians and of the v arious Semitic powers of Asia Minor, Syria and Mesopotamia. They were armies now provided with vast droves of war chariots, for the horsestill used only for war and gloryhad spread by this time into the old civilizations from Central Asia. Great conquerors appear in the dim light of that distant time and pass, Tushratta, King of Mitanni, who captured Nineveh, Tiglath Pileser I of Assyria who conquered Babylon. At last the Assyrians became the greatest military power of the time. Tiglath Pileser III conquered Babylon in 745 B.C. and founded what historians call the New Assyrian Empire. Iron had also come now into civilization out of the north; the Hittites, the precursors of the Armenians, had it first and communicated its use to the Assyrians, and an Assyrian usurper, Sargon II, armed his troops with it. Assyria became the first power to expound the doctrine of blood and iron. Sargons son Sennacherib led an army to the borders of Egypt, and was defeated not by military strength but by the plague. Sennacheribs grandson Assurbanipal (who is also known in history by his Greek name of Sardanapalus) did actually conquer Egypt in 670 B.C. But Egypt was already a conquered country then under an Ethiopian dynasty. Sardanapalus simply replaced one conqueror by another. If one had a series of political maps of this long period of history, this interval of ten centuries, we should have Egypt expanding and contracting like an amba under a microscope, and we should see these various Semitic states of the Babylonians, the Assyrians, the Hittites and the Syrians coming and going, eating each other up and disgorging each other again. To the west of Asia Minor there would be little Egan states like Lydia, whose capital was Sardis, and Caria. But after about 1200 B.C. and perhaps earlier, a new set of names would come into the map of the ancient world from the northeast and from the northwest. These would be the names of certain barbaric tribes, armed with iron weapons and using horse chariots, which were becoming a great affliction to the Egan and Semitic civilizations on the northern borders. They all spoke variants of what once must have been the same language, Aryan. Round the northeast of the Black and Caspian Seas were coming the Medes and Persians. Confused with these in the records of the time were Scythians and Samatians. From northeast or northwest came the Armenians, from the northwest of the sea-barrier through the Balkan peninsula came Cimmerians, Phrygians

How To Lose Weight Without Feeling Deprived Article

How To Lose Weight Without Feeling Deprived - Article Example With this said, I would like to set a different kind of sustainable weight loss program that would last and even motivate me to do more without having to feel deprived. My game plan would be best laid down through the use of the S.M.A.R.T strategy. Specific: I would like to set a program that will make me reach my ideal weight which is 115 pounds as proportionate to my height and at the same time feel stronger, increase my agility, and develop a leaner body. I would start making this happen by talking to a professional gym trainer to assess my body and develop a customized program considering my fitness goals. The gym that I would choose to enroll in would be one that offers different classes as well, as I am inclined to dancing, zumba, and yoga. This I believe would not only be a strong motivational factor to go to the gym but at the same time would exercise all parts of my body. Measureable: Based on my experience in going to the gym, one would need to look forward to something or encouraged along the journey for one to want to keep going. One of the techniques to do so would be to measure the success one is making to get one excited and to keep the routine going. In my case, I would want to measure the body fat that I am losing instead of measuring my weight. This is because of the fact that some people may weight more than others but does not necessarily mean they are healthier. Since ultimate health is my utmost goal it would be best to measure how much fat I lost. Aside from that, I would also like to measure the level of commitment I give to working out by simply counting how many days I would miss in my MWF workout schedule. I would be able to know if I have already reached my fitness goals by constantly checking with the weighing scale and using the BMI calculator. Â  

Bioethic issue Assignment Example | Topics and Well Written Essays - 250 words

Bioethic issue - Assignment Example Hence, the controversy centers on the moral implication of interrupting with the human embryos. The religious groups regard the destruction of the embryo as abortion. The group holds that embryo forms life, and it is unethical and immoral to interfere with life. Similarly, the politicians argue that the use of stem cells is a devaluation of the human life (Gold 1). In this respect, the furtherance of the research will enhance the destruction of human life. Likewise, a section of scientists contends that the current practice of using adult stem cells in therapies is enough. Thus, the opponents believe that a need does not exist to warrant the scientists to carry out researches using embryonic stem cells. Research on the embryonic stem cells is not ethical and immoral as perceived by the public. The public should understand that embryonic stem cell has the potential of introducing new treatment of some of the costly diseases. In effect, the cost of many diseases in terms of suffering and monetary aspects implies the ethical concerns raised by the public are inadequate to discontinue the promising therapy. The legal abortion is the source of embryos, and thus the public should not view stem cell research as unethical. Therefore, the public should have a balanced view of the stem cell