Tuesday, December 31, 2019

Teens Need Sleep, So Why Not Start School Later

Most high schools in the United States begin the school day early, often before the first rays of the sun peek over the horizon. The average start times range state by state from 7:40 a.m. (Louisiana) to 8:33 a.m.(Alaska). The reason for such early hours can be traced back to the suburban sprawl of the 1960s and 1970s that increased the distances between schools and homes. Students could no longer walk or ride bicycles to school. Suburban school districts responded to these shifts by providing bus transportation. The pick-up/drop-off times for students were staggered so the same fleet of buses could be used for all grades. High school and middle school students were assigned the earlier start, while elementary students were picked up once the buses had completed one or two rounds. The economic decisions for staggered transportation made years ago are now being countered by a growing body of medical research that simply states that schools should start later because teens need sleep. The Research For the past 30  years, there has been a growing body of research that has documented the biologically different sleep and wake patterns of teenagers compared to younger students or adults. The biggest difference between adolescent and other sleep patterns is in circadian rhythms, which the National Institute of Health defines as the physical, mental, and behavioral changes that follow a daily cycle.† Researchers  have found that these rhythms, which respond primarily to light and darkness, differ among different age groups. In one of the  early (1990) studies Patterns of Sleep and Sleepiness in Adolescents, Mary A. Carskadon, a sleep researcher at the Warren Alpert Medical School of Brown University, explained: â€Å"Puberty itself imposes a burden of increased daytime sleepiness with no change in nocturnal sleep†¦. Development of circadian rhythms may also play a role in the phase delay teenagers commonly experience. The primary conclusion is that many adolescents do not get enough sleep.† Acting on the basis of that information, in 1997, seven high schools in the Minneapolis Public School District decided to delay the start time of seven comprehensive high schools to 8:40 a.m. and extend the dismissal time to 3:20 p.m. The results of this shift were compiled by Kyla Wahlstrom in her 2002 report Changing Times: Findings From the First Longitudinal Study of Later High School Start Times. The initial results of the Minneapolis Public School District were promising: The attendance rates for all students in grades 9, 10, and 11 improved in the years from 1995 to 2000.The high school students continued to get an hour more sleep on school nights.The increased sleep continued four years into the change.Students got five more hours of sleep per week than did peers in schools that started earlier. By February 2014, Wahlstrom also released the results of a separate three-year study. This review focused on the behaviors of 9,000 students attending eight public high schools in three states: Colorado, Minnesota, and Wyoming. Those high schools that started at 8:30 a.m. or later showed: 60% of students got at least eight hours of sleep per school night.Those teens with fewer than eight hours of sleep reported significantly higher depression symptoms, greater use of caffeine, and a greater risk for substance use.There was a positive improvement in grades earned in core subject areas of math, English, science, and social studies.There was a statistically significant increase in the 1st-period grade point average in core subject areas.There was a positive improvement in academic performance on state and national achievement tests.There was a positive improvement in attendance rates and reduction in tardiness.There was a significant 70% decrease in the number of car crashes (Wyoming) during the first year for teen drivers from 16 to 18 years of age.The number of car crashes overall decreased by an average of 13%. The last statistics on teen car crashes should be considered in broader context. A total of 2,820 teenagers ages 13-19 died in motor vehicle crashes in 2016, according to the Insurance Institute of Highways Safety. In many of these crashes, sleep deprivation was a  factor, causing reduced reaction times, slower eye movements, and a limit on the ability to make quick decisions. All of these results reported by Wahlstrom, confirm the findings of Dr. Daniel Buysse who was interviewed in the 2017 New York Times article â€Å"The Science of Adolescent Sleep† by Dr. Perri Klass. In his interview, Buysse noted that in his research on adolescent sleep, he found that an adolescent’s sleep drive takes longer to build up than it did in childhood, â€Å"They don’t reach that critical level of sleepiness till a later time at night.† That shift into a later sleep cycle creates a conflict between the biological need for sleep and the academic demands of the earlier school schedule. Buysse explained that this is why the advocates for a delayed start believe an 8:30 a.m. (or later) start time improves students’ chances of success. They argue that teenagers cannot focus on difficult academic tasks and concepts when their brains are not fully awake.   Problems in Delaying Start Times Any move to delay the start of schools will require school administrators to confront well-established daily schedules. Any change will affect the schedules of transportation (bus), employment (student and parent), school sports, and extracurricular activities. Transportation Concerns: Early start times were implemented in order for school districts to provide bus transportation using the same buses for elementary and high school students. A   later start time for high schools could require additional buses or earlier elementary school start times.  Parental Supervision: In a delayed start, there may be parents of high school students who will no longer be able to drive students to school and get to work on time. This shift would mean high school students would have the responsibility of getting themselves ready for school. If elementary schools start earlier, however, the dismissal time will be earlier as well, and that may require more hours of after-school daycare. At the same time, parents of elementary students would be able to start work earlier and not worry about before school daycare.Sports or Extracurricular Activities: For students who participate in sports or other extracurricular activities, a delayed start will mean later these activities will end several hours after school. The later hours could limit the available time for study, homework, and social activities. Coordination of sports schedules with other schools in area leagues or divisions would be difficult unless all other participating schools also delayed sports schedules. The available hours of daylight would limit outdoor practice for fall and spring sports unless costly lighting was provided. Community use of school facilities would be delayed as well.  Employment: Many students work to save money for college or another career related goal. Some students have internships. Employers of teens would have to adjust the work schedules for students if school dismissal times were to change. Should elementary schools begin earlier, there would be a need to increase afterschool daycare opportunities. High school students, however, would not be available to work in a daycare for the first hour or two. Policy Statements For districts that are considering a delayed start, there are powerful statements of support from the American Medical Association (AMA), the American Academy of Pediatrics (AAP), and the Centers for Disease Control and Prevention (CDC). The voices of these agencies argue that these early start times may contribute to poor attendance and a lack of focus on academic tasks. Each group has made recommendations that schools should not begin until after 8:30 a.m. The AMA  adopted a policy during its Annual Meeting in 2016 which gave their endorsement to encourage reasonable school start times that allow students to get sufficient sleep. According to AMA Board Member William E. Kobler, M.D. there is evidence that suggests appropriate sleep improves health, academic performance, behavior, and general well-being in adolescents. The statement reads: â€Å"We believe delaying school start times will help ensure middle and high school students get enough sleep, and that it will improve the overall mental and physical health of our nations young people. Similarly, the American Academy of Pediatrics supports the efforts of school districts to set start times for  students the opportunity to get 8.5–9.5 hours of sleep. They list the benefits that come with starting later with examples: physical (reduced obesity risk) and mental (lower rates of depression) health, safety   (drowsy driving crashes), academic performance, and quality of life. The CDC  reached the same conclusion and supports the AAP by stating, â€Å"A school system start time policy of 8:30 a.m. or later provides teenage students the opportunity to achieve the 8.5–9.5 hours of sleep recommended by AAP.† Additional Research Some studies have found a correlation between teen sleep and crime statistics. One such study,  published (2017) in The Journal of Child Psychology and Psychiatry, stated that, â€Å"The longitudinal nature of this relationship, controlling for age 15 antisocial behavior, is consistent with the hypothesis that adolescent sleepiness predisposes to later antisociality.† In suggesting that sleep problems really might be the root of the problem, researcher Adrian Raine explained, â€Å"It may be that just educating these at-risk kids with simple sleep-hygiene education might actually make a bit of a dent in the future crime statistics.† Finally, there is promising data from a Youth Risk Behavior Survey. Relationships between hours of sleep and health-risk behaviors in U.S. adolescent students (McKnight-Eily et al., 2011) showed eight or more hours of sleep illustrated a kind of   Ã¢â‚¬Å"tipping point† in at-risk behaviors of teenagers. For teens who slept eight or more hours each night, the use of cigarette, alcohol, and marijuana declined by 8% to 14%. In addition, there was a   9% to 11% drop in depression and sexual activity. This report also concluded that school district must have a greater awareness of how sleep insufficiency impacts student academic performance and social behaviors. Conclusion There is ongoing research providing information on the impact of delaying school starts for adolescents. As a result, legislatures in many states are considering later start times.   These efforts to gain the support of all stakeholders are being made in order to respond to the biological demands of adolescents. At the same time, the students may be agreeing with the lines about sleep from Shakespeare’s Macbeth that could be part of an assignment: â€Å"Sleep that knits up the raveled sleave of care,The death of each day’s life, sore labours bath.Balm of hurt minds, great natures second course,Chief nourisher in lifes feast† (Macbeth 2.2:36-40)

Sunday, December 22, 2019

The Atomic Bomb On Hiroshima And Nagasaki Essay - 1776 Words

The use of the atomic bomb on Hiroshima and Nagasaki at the end of World War II was a controversial decision that was made by President Truman. On August 6, 1945, President Truman decided to drop the atomic bomb on the Japanese city of Hiroshima and three days later a second atomic bomb on Nagasaki. It brought an end to the bloody war in the Pacific after 4 years. Making Japan surrender in the face of unimaginable force and significant destruction on Japan’s soil. Nevertheless, Truman’s decision took millions of Japanese soldiers and innocent civilian’s lives from a gruesome battle; the â€Å"decision†, became one of the most controversial event of World War II. While President Truman made his final decision to drop the atomic bomb, the origins of the bomb began with President Franklin D. Roosevelt who was the president at that time when the talks of the Manhattan Project started to spread. The Manhattan Project originally began in Europe during the year o f 1939. â€Å"President Franklin D. Roosevelt received a letter from Albert Einstein, which Einstein had actually written on August 2, 1939. The letter told of a new field of physics that was showing that the element uranium could undergo nuclear fission, with the resultant release of a great deal of energy†. (The Manhattan Project 1). Albert Einstein also told President Roosevelt that the Germans were also pursuing this matter. President Roosevelt was convinced about the situation and he formed a research committee. This led to theShow MoreRelatedAtomic Bombs On Hiroshima And Nagasaki844 Words   |  4 Pagesdropped atomic bombs over the Japanese cities of Hiroshima and Nagasaki killing nearly 200,000 people. This resulted in Japans surrender in World War II. J. Samuel Walker analyzes this historical event in his book Prompt and Utter Destruction: Truman and the Use of Atomic Bombs. Over the past 70 years’ extensive research has been conducted and there is an underst anding that Truman’s decision to drop the atomic bombs is inconclusive. It is impossible to determine that the use of the bomb was the quickestRead MoreThe Atomic Bomb Of Hiroshima And Nagasaki1302 Words   |  6 PagesAllies almost one week after being hit with two atomic bombs. On August 6, 1945 during World War II an American B-29 bomber dropped the world s first deployed atomic bomb over the Japanese city Hiroshima, wiping out 90 percent of the city and killing 80,000 people immediately. Three days later a second B-29 dropped another atomic bomb on the Japanese city Nagasaki, killing around 40,000 people. (The Bombing of Hiroshima and Nagasaki) The Hiroshima/Nagasaki bombings were necessary because it played aRead MoreThe Atomic Bomb Of Hiroshima And Nagasaki884 Words   |  4 PagesFearful cries spread through the cities of Hiroshima and Nagasaki as the atomic bombs were dropped. Thousands of people were killed instantly, with the rest left critically injured. Eventual ly, it was measured that 135,000 people were killed as a result of these bombs. We know that many people were killed. But how and why were the atomic bombs created? Who decided to use them? These questions all contribute to the fact that the atomic bombs impacted the world greatly. It all started when WorldRead MoreThe Atomic Bomb Of Hiroshima And Nagasaki1515 Words   |  7 PagesResearch Question: Was it necessary for President Truman to drop the atomic bomb in Japan? Was it necessary for Truman to drop the Atomic Bombs on Japan in World War II? On August 6, 1945, the first atomic bomb was dropped by a US aircraft on Hiroshima. This atomic bomb was dropped to force Japan into surrender, this bomb alone destroyed Hiroshima and over 90,000 people were instantly killed in the explosion and an additional 100,000 people perished from burns and radiation sickness. Japan refusedRead MoreThe Atomic Bombs On Hiroshima And Nagasaki1764 Words   |  8 Pagesmake the decision to drop the bombs on Hiroshima and Nagasaki however, President Truman was ultimately the man who made the final decision to launch ‘Little Boy’ and destroy Hiroshima, Nagasaki and their civilians, thus forcing an end to the war. Although there were many alternatives presented to President Truman, it is unknown as to whether they would have actually succeeded in ending the war or producing less casualties. Truman made the decision to drop these bombs in the heat of war but h is justificationRead MoreThe Atomic Bomb Of Hiroshima And Nagasaki1364 Words   |  6 PagesOn the 6th of August 1945 America dropped the atomic bomb by the name of ‘Little Boy’ dropped by the plane ‘Enola Gay’ on the Japanese city, Hiroshima. Three days later on the 9th of August America dropped another bombed called, ‘Fat Man’ on the Japanese city of Nagasaki. A surrender was received and accepted by America on the 15th of August and the war against Japan had ended. Harry S. Truman, the man responsible for dropping the bombs claims it ended the war more efficiently and was in fact theRead MoreThe Atomic Bomb Of Hiroshima And Nagasaki Essay1570 Words   |  7 PagesDespite the extreme devastation, the atomic bombings of Hiroshima and Nagasaki were necessary. The atomic bomb is a weapon unmatched in warfare, rapidly releasing nuclear energy by fission of atomic nuclei. Desperate times call for desperate measures, which is why America chose to unleash its most deadly weapon, the atomic bomb, on Japan. America, who had already fought in World War II for over four years, had no desire to perpetuate the war. When Japan refused to surrender, America was leftRead MoreAtomic Bombs On Hiroshima And Nagasaki1074 Words   |  5 PagesThere are many different ways in which WWII could have ended. Rather than taking the risk of dropping atomic bombs on Japan, many people believe that one of the alternative options would have been much more sensible. The variety of possible options the U.S. could have taken to finish the war have been analyzed for years. Though Truman’s decision to drop the atomic bombs over Hiroshima and Nagasaki is one of the most controversial and debated topics in history, this researcher believes that he madeRead MoreThe Atomic Bomb On Hiroshima And Nagasaki1998 Words   |  8 Pagesto drop the atomic bomb on Hiroshima and Nagasaki? Joon Jung 2/21/16 Word Count: 1848 Section A: Identification and Evaluation of Sources Research Question: Was it necessary for President Truman to drop the atomic bomb on Hiroshima and Nagasaki? Was it necessary for Truman to drop the Atomic Bombs on Japan in World War II? On August 6, 1945, the first atomic bomb was dropped by a US aircraft on Hiroshima. This atomic bomb was dropped to force Japan into surrender, this bomb alone destroyedRead MoreAtomic Bomb On Hiroshima And Nagasaki Essay1902 Words   |  8 Pagesthe United States dropped the atomic bomb on Hiroshima and three days later dropped another on Nagasaki. This was a significate point in history because there has never been a bomb of this magnitude being use in an urban industrial area. Ultimately the use of the atomic bomb resulted in Japan’s surrender, which aided the allies in drawing closer to ending the war against the Axis Powers. Due to the massive destruction industrially and urbanely the use of the atomic bomb has always been questioned.

Saturday, December 14, 2019

Fin 370 Ethics and Compliance Paper Free Essays

Ethics and Compliance FIN/370 Dec/14/2011 Ethics and Compliance â€Å"The mission of the Walt Disney Company is to be one of the world’s leading producers and providers of entertainment and information. Using our portfolio of brands to differentiate our content, services and consumer products, we seek to develop the most creative, innovative and profitable entertainment experiences and related products in the world† (According to  Ã¢â‚¬Å"Walt Disney Company Mission Statement†Ã‚  (2011) Walt Disney began as a cartoon studio in the 1920s more than eight decades later is become a global corporation, and premier provider of quality family entertainment across America and around the world. What is the secret of the Walt Disney success? What are the rules and standard that make Walt Disney one of the biggest corporations in the world? Team C is going to discuss in this presentation the role of ethics compliance, the procedures and ethical behavior, the processes that the company uses to comply with the SEC regulations, and assess the financial performance of Walt Disney Company. We will write a custom essay sample on Fin 370 Ethics and Compliance Paper or any similar topic only for you Order Now Disney’s Ethics Since the beginning of the Walt Disney Company, ethics and compliance were very important for the entire organization and the Walt Disney Company of today the business standards and ethics are well written, and outlined in great detail. One of the reasons that the ethics and compliance standards were implemented is to ensure that the financial health of the company is not compromised by the misused of proprietary information to gain wealth illegally by the employees and the Board of Directors. All employees, managers and Directors are responsible for the financial health of the company and the best interest of the stockholders. Walt Disney Company used internal audits to ensure that all documentation and reports are accurate and also that all financial statements are in compliance with the general accounting practices. Each individual shall report and record all information, and complete Company document, accurately and honestly. These include, for example, time cards, reimbursable business expense requests, invoices, payroll records, safety records, business records and performance evaluations. † According to  Ã¢â‚¬Å"The Walt Disney Company†Ã‚  (2011) Walt Disney Company has taken steps to ensure the ethical behavior in the organization, honesty is emphasized in the 2011 employee handbook, employee and upper management is accountable for all documentation are accurate. Evaluation of Disclosure control and procedures is a division of Walt Disney Company created to ensure that all employees, management, and Directors are following the ethical behavior established by the company and all financial reports files within the time mandated the General Accounting Practices. SEC Regulations The U. S. Securities and Exchange Commission (SEC) is in place to ensure that people who invest in publicly traded companies are protected, and that an efficient market is maintained in a fair and orderly fashion. The SEC has put in place several laws and rules to ensure that all investors have access to certain financial information before they buy stock in a company. This information is to remain public and readily available as long as the company is publicly traded. This means that the companies that are publicly traded must disclose this financial and other related information to anyone who requests it. Most companies have it posted online on their company website. These rules and laws ensure that investors are making informed decisions both before they buy stock and the entire time they are owners of company stock. Every year, the SEC finds companies who are in violation of the rules they have in place. Some companies will neglect their duty to post their annual financial data, or they may manipulate the data that they post. These violations can be viewed as insider trading, account fraud, or purposefully misleading company shareholders. Those companies who are found guilty of these types of offenses face serious fines against the company, and may include jail time for the people who manipulated the data. Disney is a publicly traded company, and as such, is expected to follow the rules and regulations set forth by the SEC. To comply with the regulations, Disney has made available all of the required annual financial statements on their company website. This website is separate from their storefront and theme park websites, and is dedicated to providing information about the Disney Corporation. This information includes the history of the company, investor relations, news releases, career information and job listings, and all of the required financial documents for investors. This way, any existing or potential investors can readily find information about the Disney Company that can be useful when trying to make sound decisions regarding buying or selling shares of Disney stock. Disney’s Financial Performance | | | The Walt Disney Company has several different operations: media networks, parks and resorts, studio entertainment, customer products and interactive media (Disney,  2010). Based upon Disney’s 2009 and 2010 financial statements, we have calculated these key ratios: Key ratios:| 2010| 2009| Current ratio| 1. 11| 13. 31| Debt ratio| 0. 90| 0. 08| Average collection period| 55. 46| 49. 01| Return on equity| 0. 11| 0. 10| Disney’s revenues increased on 2010 compared to 2009. The overall liquidity of the company was better on 2009. On 2010 Disney acquired a bigger debt because of the current financial crisis. They took a bigger risk by doing this, but the risk turned into a positive outcome. Their collection period extended more in 2010, but this allow them to generate more businesses as suppose they would have kept a more extract payment regiment. Disney managed its resources efficiently, making a bigger profit on 2010 than they did on the previous year. Between all of their operations, some more popular than others, they could produce a higher profit margin on 2010. They also focused on the new trends such as technology, and product globalization, to stay competitive and profitable. Disney has adapted to the economy changes and taken risks in order to keep up with the competition and to maintain the business growth. 2009 was more stable and secure in every aspect, but the risk taken was necessary to increase the company’s profit. Conclusion The Disney Corporation is a company that has been publically traded for many years, and has grown to be one of the largest companies that is publically raded. The company strives to follow the regulations set forth by the SEC so that stockholders in the company can easily make sound decisions regarding their shares of stock. For 56 consecutive years, Disney has been able to pay dividends to their shareholders, even through the most recent financial recession. Most recently, the annually pa id dividend increased by 50% for the 2011 fiscal year. (Disney, 2011) Over the last couple of years, the company has shown steady growth, and could be considered a wise investment for someone interested in buying shares of stock. References The Walt Disney Company,  (2010). Retrieved from http://corporate. disney. go. com/investors/annual_reports. html The Walt Disney Company,  (2011). Retrieved from http://corporate. disney. go. com/corporate/complete_history. html The Walt Disney Company,  (2011). Retrieved from http://corporate. disney. go. com/news/corporate/2011/2011_1201_board_increases_annual_dividend. html Walt Disney Company Mission Statement,  (2011),  Retrieved from http://retailindustry. about. com/od/retailbestpractices/ig/Company-Mission-Statements/Walt-Disney-Mission-Statement. htm How to cite Fin 370 Ethics and Compliance Paper, Papers

Friday, December 6, 2019

Issues in Human Capital and Its Measurement

Question: Discuss about the Issues in Human Capital and Its Measurement. Answer: Introduction A nations culture influences and modifies all the aspects of life which consequently counts in accounting. Culture and the issues associated with it have a significant influence on the judgments of an accountant while interpreting or applying their accounting skills in the field. Culture has the capacity to permeate the values and attitudes within a human mind, and therefore is able to govern the aspects of human behavior, affecting accounting choice behaviors. Cultural values influence and restrain the application and enforcement of accounting standards. It can also determine the choices of behavior and techniques that accountants adopt in discharging their duties. Cultural values influence the way auditors execute audit assignments. Instead of sacrificing the quality to be delivered by an accountant it is important for the adoption of favorable IFRS/Global Reporting Standard by the AASB. Implications of this issue include transparency, conservativeness in measuring accounting value s, and secrecy in disclosure (Nurunnabi 2015). Accounting systems are at the same time affected by the background where different entities function and by the organizational culture present in each business unit. Apart from the standards and different accounting policies applicable in different countries, everything else is supposed to be the same; however, that is not the case. The accounting standards and rules written as practices are implemented differently across different cultures because of the different ways in which businesses develop. Business relationships, on the other hand are built differently due to the both internal and external factors that vary from country to country. Since laws across different countries vary according to the political and economic climate, the development of accounting standards and accounting practices is extremely shaped and directed by the culture in which it is practiced (Tartaraj and Hoxha 2014). A competence based approach towards the accounting profession would help the professionals meet the relevant knowledge and capabilities expected from them in their profession. It is important for every accounting to be able to enunciate and elucidate the requirements of the profession. Competitiveness would be a good tactic to sustain valuable and high-performing employees at their high always. Additionally, a strategic performance reward system would help accounting professionals with motivation and grow profits for the organization. Defined desired performance objectives in terms of actionable items and tangible goals from the managements side would drive an accountants performance and satisfaction level. Moreover, accounting tools and software like Xero, QuickBooks and Sage One would help them further (Ward 2012). The benefits and values of accounting tools and techniques are huge, and comes with assured effectiveness. It is the responsibility of accountants in an organization to take part in the monitoring and designing of polices, and auditors deal with providing assurance about the implementation of supply chain standards. Proficient accountants going about as auditors are probably going to find that it is useful to survey the application and consequences of the engagement procedure, without essentially getting to be straightforwardly included in such discussion. It is their responsibility to maintain benchmarking via reliable and relevant data (Ng, Leung and Lo 2017). References Ng, A.W., Leung, T.C. and Lo, J.M., 2017. Developing Sustainability Competence for Future Professional Accountants: The Integrative Role of an Undergraduate Program. InHandbook of Theory and Practice of Sustainable Development in Higher Education(pp. 119-136). Springer International Publishing. Nurunnabi, M., 2015. The impact of cultural factors on the implementation of global accounting standards (IFRS) in a developing country.Advances in Accounting,31(1), pp.136-149. Tartaraj, A. and Hoxha, E., 2014. Culture, an important factor in determining the accounting system.Interdisciplinary Journal of Research and Development,1(1pp), pp.31-36. Ward, K., 2012.Strategic management accounting. Routledge.