Friday, August 21, 2020

Mice and Men Belonging Extract Essay

Belonging in the novel ‘Of Mice and Men’ by John Steinbeck, identifies with the hypothesis of ‘attachment’ in brain research. For most individuals, having a focal spot they can come back to, in a perfect world with friends and family or strong companions present additionally, contributes towards their sentiments of quiet, unwinding and security. Such a spot would preferably be one which gives safety,shelter,food, warmth, friendship and gaining limit. Not every one of those components are constantly present †some of the time it is sufficient to live in a RV or trailer park, as long as family or different things are available. Some traveling individuals are glad to get together and take most things with them †as long as they have bolster they are cheerful. In any case, George and Lennie just have one another and once in a while that’s even an obligation †whatever ‘attachments’ they had in youth are gone and that leaves them afloat in an unfriendly, flighty world. That is the reason they long for ‘centredness’ or the security of their very own position. The response to this inquiry lies in the character named Candy in â€Å"Of Mice and Men. An old, impaired farm hand who can't stop the executing of his old companion and pooch, Candy understands that he before long will outlast his convenience and, maybe, go the method of his old canine. Yet, when he knows about Lennie and George’s fantasy about claiming a farm and a house, he is pleasantly confident, offering his reserve funds to the men. For, with part possession, he would not fear disconnection and neediness, or relinquishment. From possessing land, as well, there is a feeling of pride. The vagrant men of the Great Depression have a place no place, they don't had anything and lived in dread of losing an employment, for they couldn't get by with no cash. There is a consistent pressure put on these men who must barely any the following man as a danger to his activity or security. Be that as it may, on the off chance that one has his very own position, he should reply to nobody else. In the early piece of the novel, George clarifies the situation of these men on the planet: ‘Guys like us, that chip away at farms, are the loneliest folks on the planet. They got no family. They don’t have a place no spot, They go to a farm an’ stir up a stake and afterward they go into town and blow their stake, and the principal thing you know they’re beating their tail so some other farm. They ain’t stretched nothing to look beyond to. ‘ I would believe that one of the most remarkable exercises of Steinbeck’s work is the possibility that people need to have a feeling of having a place. Some portion of this is certainly physical. At the point when people need to meander from life to life, distinctive type of genuineness to various type of rawness, their capacity to more readily get themselves as well as other people gets affected. There must be some idea of establishing sooner or later and level where people can feel sufficiently good to call it â€Å"home† or realize this is the place I have a place. Notwithstanding inadequate with regards to this, Lenny and George do a genuinely great job of giving the having a place with each other. Surely, Lenny considers George to be basic to his origination of having a place. However, George envisions Lenny as his very own piece origination of having a place, a dream that shows up in George’s dreams and whose faintest contact can be felt in the relationship the two of them share.

Saturday, July 11, 2020

Writing a Journal Article Critique

Writing a Journal Article CritiqueWriting a journal article critique is not as easy as writing an article. In fact, it's more like writing a novel. You need to find out the purpose of your article and then you need to write it so that it serves that purpose.The first step in writing a journal article critique is to locate your subject. Finding your subject is one of the most important steps of writing. When you're trying to do this, make sure that you already know what you want to write about before you start the writing process.You need to consider all the possible topics that you could write about. You may not be able to think of every topic out there but you should try to be aware of what you can think of. A journal article critique should serve one main purpose: to help you write an article. Writing a journal article critique should be able to help you achieve this.You also need to consider the amount of time that you will be using for the paper. Some article critique groups requ ire as little as one or two pages time and others expect up to eight pages. This doesn't mean that you have to work hard on a paper that has eight pages in it. Just be aware of how much time you have to write and try to fit as much into the allotted time as possible.On the other hand, you may be too busy to get started on the paper. If this is the case, just make sure that you know what you're trying to accomplish with the article. You may want to use it as a way to revise something that you have already written and use it as a way to start writing an article.After you know the purpose of the article, you can now begin to write it. Many people don't realize how much effort is needed to write an article and how many articles it takes to be successful. You need to find your purpose and then follow the steps that are necessary to reach your purpose.However, if you don't know where to start, you may find yourself stumped without the right direction. This is why it's so important to find your purpose before you start. Once you know what your purpose is, you can then make your journey to your final destination.Writing a journal article critique takes a lot of time and can often be confusing. Try to find out the purpose of your article and then look for ideas for different topics that you can write about. Once you have these ideas, you can begin your journey toward writing your paper.

Wednesday, May 20, 2020

Effect Of The North American Free Trade Agreement And...

The recent passage of the Trans Pacific Partnership has resulted in increased media attention on free trade agreements. While proponents of these agreements contend that free trade spurs economic growth and development, critics of these agreements charge that benefits accrue to a small concentration of stakeholders, including wealthy owners of capital, while regular workers are negatively impacted. In light of the continued debate between critics and proponents of free trade, an investigation into the effects of Canada’s free trade agreements with the United States is warranted. Has Canada’s free trade agreement with the United States benefitted Canadians? Which groups have benefitted and which groups have been denied benefits stemming from free trade? In this essay, an examination and analysis of the impacts of the North American Free Trade Agreement and other trade agreements between Canada and the United States is presented. First, background information is provided on the different trade agreements facilitating free trade between Canada and the U.S. Next, the major benefits and negative impacts of these trade agreements are examined and detailed. A discussion on the overall impacts is then presented, and the paper concludes with a short commentary on the injustices associated with current free trade agreements. It is argued that while free trade agreements have facilitated economic development and growth, the benefits of these agreements have largely accrued to theShow MoreRelatedThe North American Free Trade Agreement (NAFTA)1345 Words   |  6 Pages The North American Free Trade Agreement (NAFTA), came into effect on January 1, 1994, creating the largest free trade region in the world, generating economic growth and helping to raise the standard of living for the people of all three countries participating. By strengthening the rules and procedures governing trade and investment, the NAFTA has shown to be a great base for adding to Canada’s prosperity and has set a valuable example of the benefits of trade liberalization for the rest of theRead MoreThe North American Free Trade Agreement. One Of The Major1307 Words   |  6 Pages The North American Free Trade Agreement One of the major keys to having two or more parties successfully trade and invest with each other is the ability to make agreements peacefully and come to similar terms. Many times, people would like to trade goods and services, but cannot agree on the terms each other have made. This can obviously cause many problems with trading and is the reason many deals do not go through, which can impact not only the people involved, but many more people very negativelyRead MoreFree Trade : U.s. A And Canada1373 Words   |  6 PagesFREE TRADE BETWWEN U.S.A AND CANADA The first thing we should understand is what is what is FREE TRADE or the meaning of FREE TRADE The definition which I can think of is Free trade is international policy where governments doesn’t create any restriction and on goods and other materials to import or export smoothly and no heavy taxes are applied so that both countries can operate smoothly and gain profit. OR The treaty in which 2Read MoreThe North American Free Trade Agreement1711 Words   |  7 PagesThis paper will discuss four components of the North American Free Trade Agreement: Background, events, pros and cons. Upon the research, you will discover four online articles to provide more detail and examples. This research will indicate how it was developed and the reasoning on why it would benefit the nation. Also, it will provide events that occur after the agreement was signed by congress and the recession the countries experience during the early 2000s. There will be a chart locatedRead MoreNafta Essay1377 Words   |  6 PagesINTRODUCTION TO NAFTA: The North American Free Trade Agreement (NAFTA) came into effect on January 1, 1994 (Free Trade Agreements, 2016). The agreement was marked by President George H.W. Bush on December 17, 1992 as the primary period of his Enterprise for The Americas Initiative (EA) and endorsed by Congress on November 20, 1993. The NAFTA Implementation Act was marked into law by President William J. Clinton on December 8, 1993. NAFTA eliminates tariffs and other trade barriers on goods and servicesRead MoreThe North American Free Trade Agreement1118 Words   |  5 PagesThe North American Free Trade Agreement(NAFTA) has tremendously helped Canada and its economic well- being. On the beginning of the year of 1994, an agreement on the basis of trading between Canada, the United States of America, and Mexico was made. This agreement was based on the motive of free trade, such that of paying significantly less in import and export taxes between the three nations. NAFTA has aided North America extens ively, that being said helping Canada’s economy is no exception to it’sRead MoreFree Trade And Trade Agreements1408 Words   |  6 PagesFree Trade Free trade is a policy in which the government does not interfere against imports or impedes with exports by applying tariffs (Encyclopedia, 2015). Free trade is about removing barriers like tariffs, quotas, and other restrictions. Tariffs are taxes that the countries enforce on imported goods and services, they are set in place to make trade harder. This ultimately causes the price of goods and services for consumers to be more expensive. Quotas are a limited quantity countries putRead MoreThe Role Of Regional Integration Essay1476 Words   |  6 Pagesdramatically increased internationational trade and cultural exchange. This paper will analyze the role of NAFTA (North American Free Trade Agreement) in promoting global business. Besides NAFTA, regional integrations such as: EU, APEC, ASEAN, CAFTA, or others may be discussed for the purpose of comparing advantages and disadvantages of regional integration. Also discussed will be the economic development stages of countries within NAFTA (United States, Canada, and Mexico) and any ramifications of NAFTARead MoreEssay on Who Did NAFTA Benefit The Most?896 Words   |  4 PagesAfter a lengthy negotiation of over 3 years, Canada, the United States, and Mexico reached an agreement on trilateral trade ― the North American Free Trade Agreement. Commonly referred to as NAFTA, it came into effect on the first day of 1994. Covering 450 million of population and reaching $17 trillion in combined GDP, NAFTA proudly ranks the first among the world’s free trade agreements (USTR). It is usually seen as a remarkable success for the countless benefits it brings to its members. SomeRead MoreThe North American Free Trade Agreement Essay1863 Words   |  8 PagesThe North American Free Trade Agreement, or NAFTA, is an accordance between the United States, Mexico, and Canada that was put into effect in January 1994. This agreement was unprecedented because it integrated three countries that were at extremely diffe rent levels of economic development. It changed the economic relationship between North American countries and encouraged trade and investment among the three countries to grow considerably. The purpose of the creation of the North American Free

Wednesday, May 6, 2020

A Woman at a Crossroads - 600 Words

A Woman at a Crossroads Career development plans are essential in a client’s career development. The plan incorporates all the tools and skills of a career counselor to aid the client in a framework fitting for the client’s background. The responsibility of the career counselor is to address the issues of the client’s satisfaction in their career and identifying their needs, wants, capacity, and challenges. In doing so the career counselor creates goals to build an action plan. Assisting clients in who they are as a person and what their career goals are is an essential in establishing a working alliance in career counseling. This paper will display the draft of the final project in case of Alaina. Alaina The information I would obtain†¦show more content†¦She also coached tennis in high school. She even thought about being a sports writer for tennis events. She is involved in the Catholic Church. She thinks herself to be ambitious in professional, but dedicated and compassionate. She has mild depression that is chronic and has participated in counseling twice in eight years. Once from her cousins suicide and the second for couples counseling. They had fifteen sessions to deal with her husbands alcoholism and anger. It made her marriage better and her husband supports the change in career. She is on 20 mg of fluoxetine that keeps her mood stable. She is unhappy that she doesn’t get excited or overly happy. In the last two weeks she has been anxious, waking earlier, and when she does feeling mild dread. She sees her family doctor in two weeks for poor sleeping. Alaina has been thinking of going back to school and her friend suggested being a school psychologist. Al aina thinks going to school would be tough. She also think school psychologists only put children in special education. She likes to cook, play poker, work in gardens, and physical fitness. Alaina considered the options of being an editorial assistant for a publisher, technical writer, or working with adults in recreation planning. She also thought of being a dietitian because of how much work she puts into her diet and her family. Motivation for Counseling Clients can seek counseling any time, but thereShow MoreRelatedReaching Out to the Community with the Stand at the Crossroad Ministry734 Words   |  3 Pagesdrug abusers. One that has made a significant difference in the Aiken area is Stand at the Crossroad Ministry. Stand at the Crossroads Ministry is led by Deborah Lamb, who is willing to accept people from every walk of life despite their past or present challenges. Through her experience, sacrifice, and acts of service, Deborah Lamb has become a treasure to many in our neighborhoods. Stand at the Crossroads is a Christian based organization created to help, encourage, and give support to women onRead MoreAnalysis Of Gloria Anzaldua s Poem, The And English, A Multicultural Woman And The Struggles1555 Words   |  7 Pagesculture associated with being a part of many communities show the culture as they see it through their work. One such author is Gloria Anzaldua. In her poem, To Live in the Borderlands Means You, Gloria Anzald ua reveals her identity as a multicultural woman and the struggles that she faces in doing so. She relates this through the use of Spanish and English, first person perspective, and gender. Acculturation was first defined by Redfield and colleagues as â€Å"a phenomenon which results when groups of individualsRead MoreHills Like White Elephants Analysis Essay1636 Words   |  7 Pagesbrusque dialogue, we see the manipulating power a man can have in influencing the decisions of a woman who loves him. However, the story also demonstrates, as the plot develops, how a woman’s hesitancy can lead to personal growth and strength in overcoming opposition as well as how little control the man ultimately has in the end. In the narrative, it is never actually stated what the man and woman were discussing while casually having alcoholic beverages. Hemmingway never uses the direct term abortionRead More Gender Role Reevaluation in Boys and Girls by Alice Munro Essay775 Words   |  4 Pagesan air of gallantry and abandon (470) to the girls sheltered life. Just as the girl experiences confusion and angst, Flora [is] given to fits of violent alarm (470) of more of tangible nature. An approaching crossroad in Floras life, namely her death, parallels the crossroad of identity the girl is facing. With the realization of Floras death, the girl adopts a new wariness, a sense of holding-off, in [her] attitude to [her] father and his work (473), causing her to question the veryRead MoreStruggles of Immigrants Essay1158 Words   |  5 Pagesthird and the fourth, which are couplets, and they have rhymes at the end of several lines (Welcome). For the writer this rhyming sound is necessary, that is why in the first stanza he writes â€Å"girl or man,† which usually would be girl and boy, or woman and man, to make it rhyme with the word â€Å"American† (Welcome). There is a magic melting pot (Barnet) where any girl or man (Barnet) can step in Czech or Greek or Scot, (Barnet) step out American (Barnet). Randall uses a cynical tone to describeRead MoreCrossroads at Clarksdale by Francoise Hamlin1108 Words   |  4 Pages Crossroads at Clarksdale by Francoise Hamlin sketches the struggle to freedom for African Americans in Clarksdale, MS. Hamlin shares the stories of two successful African Americans at the forefront and how they work to become leaders in Clarksdale. From the 1950’s to the 1970s, college students, numerous organizations, and campaigns for social transformation fought hard battles for social and economic justice. In an attempt to withstand the social prejudices that were highly advocated in MississippiRead MoreSocial Problems Associated With Racial Discrimination1209 Words   |  5 PagesAfrican Americans. Wherever African Americans go in India, many people stare at them and make racist remarks just because they are different. â€Å"A black man in India is automatically considered a drug dealer, sex trafficker or a violent person. A black woman is a sex worker† (Rai). C: Canada is one of the few nations that handles racism well. There are many foundations that primarily focus on anti-racism strategies, such as the Canadian Race Relations Foundation. This group was formed due to the CanadianRead MoreTruth Revealed in Sophocles ´ Oedipus the King Essay689 Words   |  3 Pagesconfronted by Tiresias and Creon when their revelations threaten his reality. This certainly reflects an attitude of a man lacking patience and self-control. Thus we see how he could have reacted when confronted by Laius many years ago at the symbolic crossroads. It is debatable whether Oedipus could have escaped his fate—a fate that was already predetermined by the Gods. Throughout the play his character reveals how he determines his behavior that leads to his self-revelation and self-destruction. OedipusRead MoreAn Icon of American Expansionism Essay1092 Words   |  5 Pageshad reached an ideological crossroad. 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Once there, the sphinx gives Oedipus a riddle and after a while,

Positive Approach in Accounting Context Free Samples for Students

Question: Discuss about the Half a defence of Positive Accounting Research. Answer: Introduction The current work focuses on logical investigation of particular article that is titled as Half a defence of Positive Accounting Research on paper by the author Paul V Dunmore. This study basically takes into account positive accounting extensively as an investigation program and this sequentially aims to inspect the cause and effect relation in behaviour of human beings especially from the perspective of accounting context. Principally, this study also deals with principles of both ontology along with epistemology of research. Moving further, this study reflects an introductory unit that reveals the contextual aspects of positive accounting approach in research particularly in accounting, different scientific research programs, alongside instances of positive research in definite field of accounting. Subsequently, this research piece also sheds light on different theories as well as notions of scientific ontology together with epistemology. Consequently, this study also focuses on fa lsification along with implication of hypothesis examination. Other than this, this study also concentrates on different necessities of an efficacious positive research task and studies the reasons behind the specific manners of research, subsequently presents a decisive announcement accompanied by suggestions for enhancement (Beatty and Liao 2014). In essence, the present study concisely presents a summarised view of the given article to deliver an overview of the entire article, ascertains specific research questions derived from the purposes of the current study. In addition to this, this section also demonstrates theoretic argument of the present study on positive accounting research program and demonstrates the importance and limits of this study. Succinct Summary of the present article The specified article fundamentally examines the positive approach in accounting context and explicates illustratively different notions of positive accounting on a definite research project. Nonetheless, this sequentially aids the procedure of institution of cause and effect relations in behaviour of human beings examined from the perspective of accounting field. Subsequently, the particular article remarks about the scientific research projects in specific subjects such as economics alongside accounting in the light of positive approach. Other than this, this study also systematically inspects the manner this theory can be implemented in the field of accounting, identify insufficiencies in the procedure of execution of scientific approaches of research functions (Biondi and Zambon 2013). However, this study also elucidates comprehensively about intellectual probe established with alignment to hypothesis of the research, Greek tradition of sensible enquiry and many other factors as a vital section of scientific course of research work. Subsequently, this study also provides comprehensive examples of particular positive accounting research that essentially indicates towards positive research projects that can be observed to be much broader than Positive Accounting Concept (). Furthermore, the current section also highlights appropriate examples on positive accounting concepts in research that essentially sketches the fact that nature along with reasons behind definite concepts of accounting, though the causes might possibly be based on non-logical concepts of human psychology (Bonin 2013). Other than this, the current study also expounds different notions of scientific ontology along with epistemology. However, this work also demonstrates different principles and basis of hypothesis examination as well as falsification. By itself, it can be hereby mentioned that this current study advocates that the principles are regularly proposed inductively by way of accumu lation of data, however induction cannot all the time be the correct theory. In addition to this, the current work also elucidates in depth the criterion of Popper that suggests the sequential steps that generally the natural scientists undertake for carrying out the research work. Principally, the procedures comprise of detailed observation plus generation of initial ideas, formulation of proper theory alongside inspection of projections (Bryer 2014). By itself, undertaking this course also leads to disapproval of numerous theories and directs towards examination of feasibility of falsification of concepts (Coad et al. 2016). Further, inspection of falsification also demonstrates qualitative positive research, diverse determinations of particular qualitative positive study and afterwards explicates proper logic alongside flaws of examination of statistical hypothesis. This study also vividly talks about the logic that is behind examination of hypothesis. This again can be observed as a version of Poppers judgment that is mostly utilized in different quantita tive research. The null hypotheses are presented and mainly under the null hypothesis, definite distribution of specific test statistic is computed. According to the given article, rationality of investigation of hypothesis is essentially to falsify or else nullify the specified null hypothesis (Deegan 2013). Furthermore, this study also demonstrates the need for statistics for particularly positive accounting study given that specific data on accounting is subject to diverse errors. Nevertheless, statistics are too incorrectly utilized, thus, the usual objective should not be examination of hypothesis and in its place approximation has to be utilized. Additionally, this study also demonstrates the effect on particularly positive research work. Again, this article also sketches the necessities of an efficacious positive research works. Essentially, this indicates towards the necessity of susceptible representations that can be rigorously inspected, significance of rational modelling and requirement for estimation in place of testing of hypothesis (Freeman et al. 2014). In conclusion, the provided article delivers the decisive declarations grounded on inspection of different ontological along with epistemological facets of positive research. Furthermore, decisive declarations of provided article also elucidates the confines of accounting research and manner in which the present exercise of accounting fails to meet different requirements. This study also suggests methods for enhancement of existing business practice that is dependent upon different identified gaps in hypothetical modelling, enumeration procedures in models, examination of hypothesis along with preservation of data records. Examination of the observations of different research helps in identifying the matter that there is insistent requirement for better procedures for enumeration that in turn can help in assessment of different theoretic models that can be fittingly assessed. Predominantly, the notions has the requirement to be functionalized by searching out appropriate proxies for diverse significant concepts (Gaffikin and Aitken 2014). Before institution of a viable method for examination of a notion, the precise enumeration arrangement need to be corr ectly utilized as a standard that can be followed in all research studies as it is not worthy re-inventing diverse measurement processes for different research works. By itself, examination of diverse findings also recommends transference of focus from courses of inspection and examination of hypothesis to process of estimation of different research parameters (Hair 2015). For itself, comparative appraisal can be undertaken between confidence intervals and theoretic estimates of research parameters as well as various comparable details from miscellaneous research studies. Other than this, the research study also proposes the requirement for preservation of data records, application of significant concepts that can help in inspection of hypothesis. Research Questions - How do the concepts of positive accounting approach be utilized for the purpose of attainment of different scientific intents particularly in the field of accounting? -How can the courses of formulation of research hypothesis, statistical examination of hypothesis, and estimation of research parameters be observed within a particular paradigm of research? -What are the different aspects of the ontology as well as epistemology of research that exerts impact on the research work? Theoretical Framework This current section concentrates on theoretic framework of research study that assists supporting diverse theoretic notions, principles as well as ideas that are essentially relatable in the present context. Besides, theoretic outline of study contains apposite descriptions of ontology along with epistemology factors in particularly scientific research program. Mainly, the chosen article elucidates different concepts of positive accounting, illustrates about its background together with biases. However, in case of this scientific research works, the carefully chosen article refers to concepts of Greek mythology, different religious considerations about the world, (Buddhist/ Abrahamic) for gaining deep understanding regarding the course of sensible process of enquiry (Miller and Power 2013). This process of rational inquiry essentially forms a crucial factor of scientific research. In addition to this, it can be hereby witnessed that the carefully chosen article also exemplifies posi tive research with proper reference to accounting (Henderson et al. 2015). This study appositely draws reference to different theoretic model on sensible, self-interested human behaviour. Furthermore, theoretic framework of this study also comprises of thorough study of particularly scientific ontology along with epistemology. In essence, the ideas, notions as well as codes of accounting for all intents and purposes embraces exhaustive explanation of certain items such as earnings, disbursements, revenue, gains elsewise losses and many others. Nevertheless, accounting theory in ontological setting also divulges the fact that there are many underlying suppositions as regards existence of reality that fundamentally can be related to significant model on realism in philosophy (Modell 2013). Nonetheless, diverse inferences based on definite ontological theories can be observed to be insufficient. Particularly for this cases consequences along with the roles of accounting in business con cerns can be considered. Importance and limitations of the study Suggestion of this research refers to acquirement of different comprehensive idea regarding positive approach in accounting. Nevertheless, this assists in augmentation of causal relations of behaviour of human in basically accounting context. Other than this, evaluation of present article also reflects the importance of intellectual enquiries that can consequently support entire course of institution of cause as well as effect relations (Rogers and Van Buskirk 2013). This study also helps in gaining knowledge as to miscellaneous theoretic philosophies along with perceptions of normal science as has been advocated by Kuhn. Nonetheless, the main output essentially involves statistically important consequences and has varied uninterpretable coefficients related to changed doubtful dimensions. Fundamentally, there are many confines of this research work. Particularly, explanations suggested by Kuhn are also non-fundamental (Setyorini and Ishak 2012). Hereby this study proposes specific p ropositions that are essentially based on consequences of the research study. However, proposals for the enhancement of theoretic models have the need to be assessed for institution of operative research studies. While, this study also mentions regarding insufficient advancement in particular scientific research in the field of accounting, the present study does not mention anything regarding the ways for overcoming diverse difficulties of slow advances in positive research particularly in the field of accounting. Yet again, the recommendations for development as mentioned in this article suggests about re-approximation as well as use of estimation processes of different research parameters, still, it does not show the way of application of process that can be followed for assessment of different theories (Yee and Khin 2015). Conclusion In conclusion, it can be said that there is requirement for better theoretic models that can be regarded as particular subjects for detailed examination. The current study also helps in gaining deep understanding regarding the fact that that there is prerequisite for improved processes of enumeration in order to ensure proper examination of different theoretic models. In addition to this, the study helps in understanding the requirement for transference of effort from examination of hypothesis to use of processes of estimation of different parameters. References Beatty, A. and Liao, S., 2014. Financial accounting in the banking industry: A review of the empirical literature. Journal of Accounting and Economics, 58(2), pp.339-383. Biondi, Y. and Zambon, S. eds., 2013. Accounting and business economics: Insights from national traditions. Routledge. Bonin, H., 2013. Generational accounting: theory and application. Springer Science Business Media. Bryer, A.R., 2014. Conscious practices and purposive action: A qualitative study of accounting and social change. Critical Perspectives on Accounting, 25(2), pp.93-103. Coad, A., Coad, A., Jack, L., Jack, L., Kholeif, A. and Kholeif, A., 2016. Strong structuration theory in accounting research. Accounting, Auditing Accountability Journal, 29(7), pp.1138-1144.. Deegan, C., 2013. Financial accounting theory. McGraw-Hill Education Australia. Freeman, R.J., Shoulders, C.D., Allison, G.S., Smith Jr, G.R. and Becker, C.J., 2014. Governmental and nonprofit accounting: Theory and practice. JPAEJOURNAL OF PUBLIC AFFAIRS EDUCATION VOLUME 20 NUMBER 3, p.441. Gaffikin, M. and Aitken, M., 2014. The Development of Accounting Theory (RLE Accounting): Significant Contributors to Accounting Thought in the 20th Century. Routledge. Hair, J.F., 2015. Essentials of business research methods. ME Sharpe. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015. Issues in financial accounting. Pearson Higher Education AU. Miller, P. and Power, M., 2013. Accounting, organizing, and economizing: Connecting accounting research and organization theory. The Academy of Management Annals, 7(1), pp.557-605. Modell, S., 2013. Making sense of social practice: theoretical pluralism in public sector accounting research: a comment. Financial Accountability Management, 29(1), pp.99-110 Rogers, J.L. and Van Buskirk, A., 2013. Bundled forecasts in empirical accounting research. Journal of Accounting and Economics, 55(1), pp.43-65. Setyorini, C.T. and Ishak, Z., 2012. Corporate social and environmental disclosure: A positive accounting theory view point. International Journal of Business and Social Science, 3(9). Yee, C.M. and Khin, E.W.S., 2015. Positivist Research and its Influence in Management Accounting Research. Journal of Accounting Perspectives, 3(1).

Thursday, April 23, 2020

Oskar Kokoschka Essays - Wiener Werksttte, Oskar Kokoschka

Oskar Kokoschka Kokoschka was born in Pchlarn, a Danube town, on March 1, 1886. He studied at the Vienna School of Arts and Crafts from 1905 to 1908. As an early exponent of the avant-garde expressionist movement, he began to paint psychologically penetrating portraits of Viennese physicians, architects, and artists. Among these works are Hans Tietze and Erica Tietze-Conrat (1909, Museum of Modern Art, New York City), August Forel (1910, Mannheim Art Gallery, Germany), and Self-Portrait (1913, Museum of Modern Art). Kokoschka was wounded in World War I (1914-1918) and diagnosed as psychologically unstable. He taught art at the Dresden Academy from 1919 to 1924. During this time he painted The Power of Music (1919, Dresden Paintings Collection, Dresden). A succeeding seven-year period of travel in Europe and the Middle East resulted in a number of robust, brilliantly colored landscapes and figure pieces, painted with great freedom and exuberance. Many of them are views of harbors, mountains, and cities. Kokoschka, one of the artists denounced by the Nazi government of Germany as degenerate, moved in 1938 to England, where he painted antiwar pictures during World War II (1939-1945) and became a British subject in 1947. After the war he visited the United States and settled in Switzerland. He died in Montreux on February 22, 1980. Best known as a painter, Kokoschka was also a writer. His literary works include poetry and plays not translated into English and a collection of short stories, A Sea Ringed with Visions (1956; translated 1962). His father was a silversmith from Prague who experienced financial difficulties when the market for such handcrafted goods dried out with mass industrialization. Oskars exposure to his fathers craftsmanship, however, was said to play a large part in his art and enthusiasm for craftsmanship. In 1908, a book called The Dreaming Youths was published, and it featured illustrations by Kokoschka. They were done in a style that was indebted to Gustav Klimt, whose Secession group was going strong at the time. Kokoschka was teaching at the School of Arts and Crafts where he had studied himself under Franz Cizek. Cizek was among the first to recognize the young artists talents. In Vienna, Kokoschka wrote dramas such as The Assassin, Murderer, and The Hope of Women; and they, along with his art, were considered too radical for the aristocracy. Despite support from architect Adolf Loos and good reaction from his participation in the 1908 and 1909 exhibits at the Kunstschau, Vienna was not kind to Kokoschka. In 1910, he moved to Berlin. In Berlin, he got the help of Herwarth Walden, the founder and editor of the art journal Der Sturm and a proponent of Expressionism. Until the outset of World War I, Kokoschka painted portraits of German (and Austrian) intelligentsia in a style he called "black painting," as they, in his words, "painted the souls dirtiness." His portrait of poet Peter Altenberg, made in 1909, has the figure almost blending into the frames Expressionist background; and his portraits of Count Verona, Joseph de Montesquiou-Ferendac and Walden himself are textbook examples of the Expressionist, swirling, Van Gough-like images that evoked a sense of decadence. Between 1912 and 1914, Kokoschka had a relationship with Alma Mahler, the widow of composer Gustav Mahler. She was a woman of great influence who had inspired no less than poet Rainer Maria Rilke, and was involved also with Bauhaus founder Walter Gropius. After World War I broke out, Kokoschka volunteered for the Imperial and Royal 15th Dragoons, and in 1915 he was sent to the front, where he was seriously injured. He was hospitalized several times in both Vienna and Stockholm and was discharged from military service in 1916. In 1919, he was appointed to a professorship at the Dresden Academy, and when he left the Academy in 1924 he traveled for a decade through Europe, North Africa and the Middle East. He then stayed a while in the artistic quarter of Paris, but he never felt at home in that environment. Eventually, he returned to Vienna, where he completed Vienna, View From the Wilhelminberg for the Vienna Municipal Council. In 1934, Kokoschka moved to Prague after being alarmed by political developments in Germany and Austria. There he met Olda

Tuesday, March 17, 2020

Heat of Vaporization Example Problem

Heat of Vaporization Example Problem Heat of vaporization is the amount of heat energy required to change the state of a substance from a  liquid into  a vapor or gas. It is also known as enthalpy of vaporization, with units typically given in joules (J) or calories (cal). This example problem demonstrates how to calculate the amount of energy required to turn a sample of water to steam. Heat of Vaporization Problem What is the heat in joules required to convert 25 grams of water into steam? What is the heat in calories?Useful information: Heat of vaporization of water 2257 J/g 540 cal/g Note:  You wont be expected to know enthalpy or heat values; they will be given in a problem or can be looked up in a table. Solution You can solve this problem  using either joules or calories for heat. Part IUse the formula  q m ·ÃŽâ€Hvwhereq heat energym massΔHv heat of vaporizationq (25 g)x(2257 J/g)q 56425 JPart IIq m ·ÃŽâ€Hfq (25 g)x(540 cal/g)q 13500 cal Answer The amount of heat required to change 25 grams of water into steam is 56425 joules or 13500 calories. A related example illustrates how to calculate the energy when water changes from solid ice into steam.

Sunday, March 1, 2020

Your Opinion and Mine

Your Opinion and Mine In every wood in every spring there is a different green. ~ J. R. R. Tolkien (The Fellowship of the Ring) Recently theres been bru-ha-ha over Goodreads. About how readers and authors dont mix. How some authors dont like a lot of the reviews and threaten reviewers, and about how reviewers feel the latitude to crucify writers without ramifications. And I shook my head at the squabble amongst children. There are trolls out there. Ive banned them myself. Oh, you dont want my opinion? I was asked. This is just about siding with Hope Clark? I did not answer. I dont believe in arguing with children. As the persons posts  escalated, demeaning me and others, feeling free and unchecked, I just blocked her. No drama, no explanation, no last retort. My followers deserve better. My time is worth more. When you have a Facebook or Twitter account, or blog, or write op-eds anywhere, you are entitled to your opinion. Deliver it with intelligence and professionalism and expect feedback. But it crosses the line of maturity when one side or the other demands to be heard, demands to be right, and curses the other side for being different. You cannot win arguing with those people. You cant win arguing period. Because when you reach the level of arguing, which means you ditch adult debate, you are flexing your muscles saying your dad is bigger and can whip your dad. Which sounds like just what it is . . . playground banter.  Lately were even hearing about adults taking this squabble to the point of threats. I want to pinch their heads off, on both sides. Nobody able to keep their bloody mouths shut. So many wanting to snap and win. Tell me thiswhat do you win if you indeed best the other side? You dont, because youve exposed your ass to the world and you cant unsee whats been seen. Asses are rarely pretty. Ive received some silly reviews, silly in my opinion. I let them stand, mainly because I recognize that reviewer as having an opinion, too. I dont ask for explanation. Why? The majority of my reviews love the books. Thats my focus, not the oddities. Not the anomalies. Not the folks who feel empowered at a keyboard. Ill let the numbers speak. Obsessing over the one bad review undermines all the good ones, draws attention to it. Frankly, the good reviews prove that the bad review holds less value. All without arguing. I repeat . . . all without arguing. Ill respect your right to review as you please, and you respect my right to write as I please. My stories may swear, bleed or have sex. You may not like stories that swear, bleed or have sex. But I dont believe in the reviewer slashing the author, her life, or her beliefs over how she tells a tale. And I dont believe in an author doing the same against a reviewer. I know where you live, has no place in this profession, from either side. When you take it personal, you show the world you have a thin skin, and that your focus is not where it should be . . . on reading and writing good books.

Thursday, February 13, 2020

Destination Singapore scenario Assignment Example | Topics and Well Written Essays - 2250 words

Destination Singapore scenario - Assignment Example Tourism is a labour intensive industry and expansions in this business will create immense potential for employment in the host country. Though Singapore is small in size, the country has been a hot favourite for tourists and shoppers from across the globe since a long time. The country currently ranks as the third richest nation in the world and though it does not have much in terms of natural resources, due to tourism and other businesses, Singapore has been able to fare quite well in the economic front in the past. However, in order to make the best use of the future prospects, the country has to harness its resources and align its capabilities for improvement and innovation in the travel and tourism industries so that it can sustain the steady economic growth. This paper develops a fictional tourism strategic policy for Singapore on the premise of a situation where the three nearby airports of Bangkok, Kuala Lumpur and Bali are closed down due to natural disasters, which makes th e country the only gateway to other South East Asian countries. It will dwell on various policies that need to be implemented so that the country can optimise its potential as a tourist destination, to cater to the extra demand, over the next five years, in a sustainable manner. Innovations in Singapore Tourism: Strategic Policies and Planning Framework Introduction: Singapore is one of the top ranking economies in Asia Pacific region, with sophisticated infrastructures both in ground and air transport, which rank respectively â€Å"2nd and 14th† as well as a high quality human resources that ranks â€Å"2nd† in the region (Blanke & Chiesa, 2013, p.xxi). In addition, the country ranks as first among all economies for its â€Å"policy environment† that is most supportive with its rules and regulations encouraging travel and tourism industries (p.xxi). Data relating to visiting tourists shows a rising trend with â€Å"11.6 million in 2010 and 13.2 million in 2011 † with revenue earnings of â€Å"S$ 18.9 billion in 2010† and â€Å"$ 22.4 billion† in 2011 (Annual Report of Tourism Statistics, 2012, p.1). Therefore, it transpires that despite the economic down trend across the world, tourism industry in Singapore has been growing in a fast paced manner. The hotel industry in the country also has remained in a strong position over the years with the rates of occupancy up to â€Å"85%† in 2010 and â€Å"86%† in 2011 (Table-34, p.77). Currently, the country has a total of â€Å"154† gazetted hotels with â€Å"40,759† rooms available for letting out (p.83). The land transport system here comprises road and rail services with Express Ways of 161 km, Arterial Roads of 645 km, Collector Roads of 557 km and Local Access Roads of 2,048 km (Singapore Land Transport Statistics as at End of 2011, p.58). In addition, they have Rapid Transit Systems (RTS) with MRT of 146.5 and LRT of 28.8 km, with 97 MRT statio ns and 34 LRT stations, catering to a resident population of 5,184,000 and 13,171,000 visitors (p.58). Air traffic system in the country has accounted for the arrival of â€Å"150,827† aircrafts during the year 2011, carrying 22,778,000 passengers while sea transport has registered the arrival of â€Å"127,998† vessels in 2011 (Year Book of Statistics Singapore, 2012, p.181). This study envisages the development of a new tourism strategic policy and planning framework for Singapore to cater to an extra demand arising from a

Saturday, February 1, 2020

Police work Essay Example | Topics and Well Written Essays - 1000 words

Police work - Essay Example In addition, the officers have the duty of controlling traffic and executing any other duties as designated by their commanders (Perez, 2011). The process of becoming a police officer varies from one country to the other because the laws of different countries have set different of becoming a police officer. There are four basic requirements to be fulfilled by any person who want to become a police officer. The first requirement is that one must have attained a legal age of 21 years, be a citizen of the United State and have a valid driving licence. Secondly, one must be morally upright. This means that a person who intends to become a police officer should not have been convicted of crime and felonies during his/her teenage life. Therefore, teenagers are urged to shun any form of crime and domestic misdemeanour because it may disqualify them of becoming a police officer. The third step entails having a good credit record. This means that for one to be considered to a position of a police officer one should have clean credit record. This may involve avoiding debts accumulation and paying creditors promptly. It is therefore , vital for a person with a passion of becoming a police officer to have a good credit rating to qualify for a position of a police officer. The forth step involves having a good job experience. This involves having any little experience that may help the recruiters to see that one is responsible person and can be in a position to work both as an individual as well as a team member. The fifth requirement involves being physically feet according to the health standards for all police officers. For example, police officers are expected to have muscle reflex, being able to run short and long g distances as well as being to lift heavy objects. The sixth requirement involves understanding what the work of a police officer is as well as how they should relate with the general public (Northeast Editing,

Friday, January 24, 2020

Diamonds :: essays research papers

A Diamond is one of the two natural minerals that are produced from carbon. The other mineral is Graphite. Even though both of these minerals are produced from the same element ,carbon, they have totally different characteristics. One of the most obvious difference is that Diamond is hard and Graphite is soft. The Diamond is considered to be the most hardest substance found in nature. It scores a perfect ten in hardness. Because of its hardness a tiny Diamond is used as a cutting and drilling tool in industry. Even the Greeks called the Diamond â€Å"adamas† which means unconquerable. Diamonds also conducts heat better than any other mineral .   Ã‚  Ã‚  Ã‚  Ã‚   Diamonds come in several different color shades such as, yellow, blue, green, or pink. One reason why a Diamond has different colors is through the processes involving heat and radiation. Another reason is that 99.5% of a Diamond is Carbon and the rest are different trace elements. These 0.5% of elements are the reason why a Diamond has different color shades. For example Nitrogen causes it to have a yellow tint , and Boron a blue shade. The pink color in some Diamonds are thought to be caused by deformation of the atomic structure of the diamond crystal. A pure Diamond , which would be 100% carbon, is colorless Diamonds were created million years ago, when the earth was formed, the material experienced pressure of 5million times the atmosphere at sea level and temperatures between 1000~1200degreesC. These conditions caused carbon in the layers inside the planet to crystallize into diamonds. The diamonds moved up to the earth’s surface through volcano eruptions. This is why many Diamond mines are near volcanoes. Diamonds occur in two types of rock: Kimberlite and Lamprolite. Diamonds are mostly found in South Africa, India, Brazil, Russia, Australia, and Arkansas. Right now about 100million carats are mined each year. Today the largest cut Diamond in the world is the Cullian I at 530.2ct . The unit cell of a Diamond is cube. Five carbon atoms form tetrahedra at the cube corners , at the centers of each of the cube faces, and at four sites within the cube. The carbon atoms are located at the center of each tetrahedron . The carbon tetrahedra are covalently bonded, which explains why diamonds are extremely hard. The toughness of the Diamond comes from four planar directions of weakness , it is called octahedral cleavage .

Thursday, January 16, 2020

Beauty Pageants and Our Children Essay

Alost 3 million children, most of them girls, from the ages of 6 months and 17 years compete in beauty pageants annually in America. Competition can be local and national and they compete in categories such as swimwear, talent, costume of your choice, and eveningwear. This is an industry where mothers give her daughter energy drinks for a boost before pageants, 3-year-olds don fake fingernails, and parents regularly spend five thousand dollars on a child’s pageant outfit (O’Neill 1). Beauty pageants have negative consequences on America’s youth contestants through the pressure to be â€Å"perfect,† media influences, and child sexualization, which results in exhaustion, eating disorders, and body image issues in their future. In recent years, the child beauty pageant industry has exponentially grown in size and popularity. This growth is mainly due to television shows, such as Toddlers & Tiaras and Here Comes Honey Boo Boo that may be entertaining but exploit little girls in the process. These reality shows expose the behind-the-scenes horrors of beauty pageants that most people were oblivious too before. These shows have also revealed the use of energy supplements to improve the contestants performance, age-inappropriate costumes, intense and painful beauty regimens. Alana Thompson, featured on TLC’s Toddlers & Tiaras, is a seven-year-old beauty queen, nicknamed Honey Boo Boo, whose mother frequently gives her the infamous â€Å"Go-Go Juice†, a mix of Red Bull and Mountain Dew, before pageants. It is common knowledge that energy drinks are bad for one’s health, but every nutritionist in the world would agree that Red Bull for a seven-year-old is tremendously dangerous. Alana now has her own reality television show Here Comes Honey Boo Boo. Parents are not only harming their children’s health but also their moral. On one Toddlers & Tiaras episode, Paisley, merely 3-years-old, sported a costume based on the prostitute in Pretty Woman. In a 2011 episode, Madiysyn â€Å"Mady† Verst‘s mother filled out the then-4-year-old’s chest with fake breasts and an impossibly round behind for a Dolly Parton routine. Experts in child development argue the difference between playing dress-up and making a profession out of it. â€Å"Little girls are supposed to play with dolls, not be dolls,† says Mark Sichel, a New York-based licensed clinical social worker, who calls the extreme grooming common at pageants â€Å"a form of child abuse.† Playing dress-up â€Å"is normal and healthy, but when it’s demanded, it leaves the child not knowing what they want,† he says. Accentuating their appearance with such accoutrements as fake hair, teeth, spray tans and breast padding â€Å"causes the children tremendous confusion, wondering why they are not okay without those things† (Triggs 1). All of this confusion and body image problems is instilled in child beauty pageant contestants at a very young age. Ultimately, this leads to eating disorders, psychological issues, and relationship problems in the contestants’ later years. A study conducted at the University of Minnesota by Anna Wonderlich, Diann Ackard, and Judith Henderson showed the correlation between childhood beauty pageants and adult disordered eating, body dissatisfaction, depression, and self-esteem (Wonderlich 1). The results of this scientific experiment proved that for all the tests that assessed characteristics of anorexia and bulimia nervosa scores for those who had participated in beauty pageants were higher than scores for those who had not participated (Wonderlich 5). These results indicate a significant association between childhood beauty pageant participation and increased body dissatisfaction, difficulty trusting interpersonal relationships, and greater impulsive behaviors, and indicate a trend toward increased feelings of ineffectiveness (Wonderlich 6). Another example of the destructive effects of childhood beauty pageant is Brooke Breedwell, now nineteen, who was a child pageant contestant and a star of the television documentary, â€Å"Painted Babies.† â€Å"As a girl, [Breedwell] suffered from stress and anxiety while striving for an unrealistic standard of perfection. [In various interviews], she explains that her mother’s ambition, coupled with her own obsessive drive to win, resulted in severe social and psychological consequences† (Ahrens 86). Another negative consequence of childhood beauty pageants is the disturbing sexualization of young girls that steals away their treasured innocence–as if eating disorders and body image problems were not enough. Former child beauty queen Nicole Hunter confirms this theory by explaining that â€Å"dressing and acting like a woman at a young age compelled her to prematurely confront her sexuality, which in turn lowered her self-esteem† (Liberman 741). The child pageant circuit concentrates on the ideals of perfection and beauty, with an accompanying focus on sexuality. Innocent girls dressed in skimpy costumes parade and dance, remove pieces of their outfits and wink at judges. Basically, young beauty queens are taught to flirt and manipulate their early sexuality in order to win. Though frequently condemned for such eccentric and damaging practices, the child pageant industry has been gaining success and extensive popularity (Liberman 745). Additionally, reporter Richard Goldstein investigated the JonBenet Ramsey, a child beauty queen, murder case and brought to the surface both our horror at how effectively a child can be constructed as a sexual being and our guilt at the please we take in such a sight (Giroux 50). Her dynamic role in pageants was vastly examined by media after the murder. After JonBenet’s highly publicized murder, the problems of child beauty pageants, especially the degradation of young girls, are first brought to society’s attention. Although many pageant parents argue that the press unfairly focused on the connection of beauty pageants to Jon Benet’s murder, these defenders rarely address the concerns of robbing a child of her virtue by depicting young girls as â€Å"sexualized nymphets.† They have little to say about what adolescents actually gain in pageants. Those in favor of the pageants overlook how a child might see herself and her ability to form relationships with society when her feelings of self-worth is defined solely through a belief that beauty is one-dimensional and patronizing (Giroux 54-55). No five-year-old child enjoys getting her hair ripped out and teased, spending hours each day practicing exhausting dance routines, or devoting every weekend traveling to pageants rather than playing with friends. It is the beauty pageant contestant’s mother who forces them to endure these strenuous and sometimes painful rituals in order to achieve their own satisfaction. When feminist writer-performer, StaceyAnn Chin first saw Toddlers & Tiaras she was â€Å"flabbergasted by the parents who were so invested in these contests they got angry if their girls showed any signs of flagging.† In regards to the infamous pageant moms, Chin states that, † the pageant reminded me a little of dog shows–tiny, powerless competitors trained to do as they are told, with trainers who exploit their charges to gain fame and fortune and live out some archaic dream they once had for themselves† (Chin 1). The vast majority of pageant moms deny the harmful effects beauty pageants have own their child. Pageant mothers often â€Å"neutralize† their deviant behavior of enrolling their daughter in pageants by claiming pageants help their daughter rather than hurt. Also, mothers deny their own responsibility as the accountable parent by claiming that her daughter chooses to participate in beauty pageants (Pannell 68). Every single pageant mom asked in a study about childhood beauty pageants talked about competitors winning prize money, crowns, trophies and gifts in child beauty pageants (Mosel-Talavera 81). Some mothers deceptively sign their children up for pageants to exploit their daughters financially. One pageant mother says that there is a very infamous pageant child that always wins a large sum of money, ‘There is one little girl down South – she’s the daughter of one of the biggest known photographers. In six weeks’ time she went from pageant to pageant and won like $40,000.’ In the summer of 2005, there was another child, whose mother also owns a pageant business, who won three cars at pageants (Levey 204-205). These examples clearly reveal the evils of parents exploiting their children in pageants for their own selfish rewards. In childhood beauty pageants, the pressure from parents, influence from the media, and the desire to win all lead to disastrous consequences for the participants, which will stay with them for the rest of their life. Eating disorders, body image issues, and an early loss of innocence are just a few of the consequences these precious girls will have to deal with in their lifetime. No child should have to struggle with these problems at such a young age. Although little girls dressed up in frilly dresses and tiaras may be cute, there is a fine line between a fun beauty pageant and ruining a young girls life.

Tuesday, January 7, 2020

How A Buyer Has Numerous Benefit Options For The Procedure...

A buyer has numerous benefit options to choose from. The following are the suggested options: 1. A Center of Excellence (COE) Only Benefit: Under this benefit design, patients are signified to a COE for evaluation and determined to see whether they are applicable aspirants for a knee or hip replacement procedure. If the candidate qualifies for the procedure, the benefit is enclosed and the provider is paid a bundled payment. If an individual does not qualify for the procedure, there is no insurance benefit for the procedure at any facility. 2. Reference Pricing: Under reference pricing, a benefit price is established for a set of services. Some providers will bill at or below the reference price; some providers will bill†¦show more content†¦These approaches give the patient a broad choice of providers and some financial incentive – in the form of lower cost-sharing – to seek care from a provider participating in the bundled payment program. However, to create enough â€Å"steerage† to these providers, the incentives will have to be significant; providers may think twice about participating in bundled payment if patients still have a broad choice of providers. Purchasers are likely to be more successful at getting providers to accept bundled payment if providers can expect greater patient volume when they do. To achieve maximum savings and better patient outcomes by driving volume to high-value providers, CPR recommends benefit design approaches that create incentives for enrollees to seek care from them. Options 1 and 2 above are examples of benefit designs that are more likely to yield higher results than those strategies that offer modest benefit design differentials between a bundled payment provider and a non-bundled payment provider. In the end, determining your benefit design strategy comes first; designing and developing the network will follow. Employee education and benefit designs that either encourage or require the use of treatment decision support (TDS) tools can help consumers feel better about their treatment decisions and prepare them for more aggressive benefit strategies that steer patients