Book Review on Night by Elie Wiesel free essay sample

This paper retells the story line of this Holocaust book and then offers a critique on it. This book, which depicts the story of a young mans journey through concentration camps and WWII, is actually telling two stories. One story is the obvious aforementioned about his times at Auswitz and other camps, but there is another story of greater importance. This story deals with Elie constantly asking God questions to which he doesnt understand the answer to, followed by his changing religiously, and then brought to a close when his question is answered and he finally comprehends the answer.

Post-Traumatic Stress Disorder In Children

Post-Traumatic Stress Disorder In Children Free Online Research Papers Post-traumatic stress disorder, also known as PTSD, is among only a few mental disorders that are triggered by a disturbing outside event, quite unlike other psychiatric disorders such as depression. Many Americans experience individual traumatic events ranging from car and airplane accidents to sexual assault and domestic violence. Other experiences, including those associated with natural disasters, such as hurricanes, earthquakes, and tornadoes, affect multiple people simultaneously. Dramatic and tragic events, like the terrorist attacks on the World Trade Center and Pentagon, and wars occur, and with media exposure such as we have today, even people not directly involved might be affected. Simply put, PTSD is a state in which you cant stop remembering. (WebMD) Some may think children are not affected by PTSD as adults are. This is not the case. Children are exposed to a wide variety of stressors such as: physical or sexual abuse, violence such as, shootings, national tragedies, or violence in the home, a severe accident, or natural disasters such as floods, earthquakes, hurricanes, or tornados. PTSD can also occur in any age group. A child’s risk of developing PTSD after a traumatic event depends on several factors, some of which being: how many times the event occurs, how close the child was to the event, family and friends’ reactions to the event, how severe the trauma is and how close the child is to the victims. While the occurrence of PTSD in children following exposure to injuries and disasters varies, exposure to earthquakes and hurricanes caused the most frequent occurrences of PTSD in children. This may indicate that children experience a higher level of distress following exposure to natural disasters than following exposure to traffic accidents and injuries. Children who survive natural disasters may witness more injury and death to family and community members, destruction of their community, and adult distress than children exposed to car accidents and injuries, and these factors may contribute to the higher rates of PTSD. Children exposed to war may be at high risk for developing PTSD. Variables that may affect the occurrence and severity of PTSD in children exposed to war include proximity to the warfare; time elapsed since the war occurred and assessment of symptoms, duration of the war, and age of children. Studies of children exposed to physical abuse, sexual abuse, neglect , hostage situations, and family and community violence found the occurrence of PTSD to be between 22% and 50%. However, a few studies found the occurrence of PTSD to be 100% by clinician interview among children following kidnapping or the witnessing of physical or sexual assault to murder of a parent. A few studies have assessed children’s psychological sequelae following school shootings. Pynoos et al. (1987) observed the occurrence of acute PTSD to be highest (77%) among the 35 children who witnessed a sniper attack on the playground. Acute PTSD also was observed in 67% of the 18 children inside the school, 26% of the 43 children not at school, and 18% of the 63 children on vacation. Sixty percent continued to meet full PTSD criteria 1 year after the attack. Knowing the deceased child and proximity to the attack were associated with PTSD symptoms. Proximity to trauma also was associated with severity of PTSD symptoms in several other studies of children. (Barbara J onker, 2003, pp. 46-47) The symptoms of PTSD may begin right after the event occurs, but they may not be noticeable until months later. When the trauma is a series of ongoing events, such as physical or sexual abuse, the symptoms will worsen over time. Following the trauma, children may initially show agitated or confused behavior. They also may show intense fear, helplessness, anger, sadness, horror or denial. Children who experience repeated trauma may develop a kind of emotional numbing to deaden or block the pain and trauma. This is called dissociation. Children with PTSD avoid situations or places that remind them of the trauma. They may also become less responsive emotionally, depressed, withdrawn, and more detached from their feelings. A child with PTSD may also re-experience the traumatic event by: having frequent memories of the event, or in young children, play in which some or all of the trauma is repeated over and over, having upsetting and frightening dreams, acting or feeling like the exp erience is happening again, and/or developing repeated physical or emotional symptoms when the child is reminded of the event. Children with PTSD may also show the following symptoms: worry about dying at an early age, losing interest in activities, having physical symptoms such as headaches and stomachaches, showing more sudden and extreme emotional reactions, having problems falling or staying asleep, showing irritability or angry outbursts, having problems concentrating, acting younger than their age (for example, clingy or whiny behavior, thumb sucking), showing increased alertness to the environment, and repeating behavior that reminds them of the trauma (American Academy of Child Adolescent Psychiatry, 1999). PTSD is not usually diagnosed until at least one month has passed since the traumatic event since symptoms usually develop within the first three months after the trauma has occurred. An anxiety disorder that lasts for less than one month is termed â€Å"acute stress disorder†. Before a diagnosis of PTSD can be made symptoms must significantly disrupt the patient’s lifestyle and last for more than one month. Children that exhibit symptoms of PTSD also demonstrate concurrent ADHD, anxiety disorders, and mood disorders. Borderline personality disorder is also linked to PTSD. A wide range of psychotherapeutic and educational techniques have been proved successful in alleviating the PTSD symptoms and distress experienced by children who have been sexually abused. Individual psychoanalytically oriented play therapy and psychotherapy have been used effectively with youngsters who have been sexually abused, as well as group therapy, whereas family treatment modalities have been used with some families that are dysfunctional and abusive According to Yule (1989), group counseling affords the opportunity to reinforce the normative nature of the childrens reactions and recovery, to share mutual concerns and traumatic reminders, to address common fears and avoidant behavior, to increase tolerance for disturbing affects, to provide early attention to depressive reactions, and to aid recovery through age-appropriate and situation-specific problem solving. Ultimately, the clinician must help the child to see that his or her pathological defenses, personality traits, and distorted object relations that have served to master the abusive experience and to control or ward off further assault are not serving him or her in non-traumatic, non-abusive environments. This can only be accomplished when the counselor helps the child to link these PTSD symptoms and defenses back to the original traumatic experiences, which are uncovered, remembered, refrained, and assimilated in the safety of the counseling setting. Family therapy, when warranted, can also help the family understand the manifestations of the symptomatology of PTSD, the meaning the child has attached to the abuse experience, and how to effectively intervene to help the child return to a healthy level of functioning (Putman, 2009). Research shows that cognitive-behavioral therapy is most effective on PTSD and other anxiety related disorders; however most mental health practitioners use other therapies for children and teens. Children with these types of psychological issues tend to do poorly in school if they are inadequately treated or go untreated. Other behavioral therapies are also useful. Gradual exposure therapy teaches the child to stay relaxed while being exposed to situations that remind him or her of the trauma. Family therapy may also be helpful. Family therapy treats the whole family rather than just the child. Children often feel very supported when parents and siblings attend therapy with them and work as a group. Medicines are sometimes needed when the symptoms are very severe. Medicines may help reduce symptoms of being scared and having flashbacks. Regardless of what types of treatments are used, it is important for any child suspected of having an anxiety disorder to receive professional m edical and psychological treatment on a regular basis. American Academy of Child Adolescent Psychiatry. (1999, October). Posttraumatic Stress Disorder (PTSD), 70. Retrieved November 22, 2009, from www.aacap.org: aacap.org/cs/root/facts_for_families/posttraumatic_stress_disorder_ptsd Barbara Jonker, M. R. (2003). Acute Stress Disorder in Children Related to Violence. (Poster, Ed.) Journal of Child and Adolescent Psychiatric Nursing, 16 (2), 41-51. Gayle Zieman, P. (2008, November). Post-traumatic stress disorder (PTSD) in children and teens. Retrieved November 2009, from Health and Wellness Resource Center: northeaststate.edu:2069/servlet/HWRC/hits?r=dtext3=text2=rlt=1bucket=reftext1=A189489683n=10l=dindex3=index2=index1=RNtcit=1_0_0_0_0_0c=1docNum=A189489683locID=tel_a_nestccsecondary=falses=11 Putman, S. E. (2009, Winter). The monsters in my head posttraumatic stress disorder and the child survivor of sexual abuse. Retrieved November 20, 2009, from Health Reference Center Academic Infotrac: northeaststate.edu:2053/gtx/retrieve.do?contentSet=IAC- DocumentsresultListType=RESULT_LISTqrySerId=Locale%28en%2C%2C%29%3 AFQE%3D%28SU%2CNone%2C32%29%22post- traumatic+stress+disorder%22%3AAnd%3AFQE%3D%28TX%2CNone%2C9%29treat ment%3AAnd%3AFQE%3D WebMD. (n.d.). Post-Traumatic Stress Disorder. Retrieved November 21, 2009, from www.webmd.com: webmd.com/mental-health/post-traumatic-stress-disorder Research Papers on Post-Traumatic Stress Disorder In ChildrenEffects of Television Violence on ChildrenPersonal Experience with Teen PregnancyInfluences of Socio-Economic Status of Married MalesRelationship between Media Coverage and Social andThe Relationship Between Delinquency and Drug UseComparison: Letter from Birmingham and CritoGenetic EngineeringHip-Hop is ArtCapital PunishmentMarketing of Lifeboy Soap A Unilever Product

Employing Strategy in a Competitive Environment Essay

Employing Strategy in a Competitive Environment - Essay Example Strategic management is essential in necessitating business both short term and long-term development and expansion. However, business professionals have asserted that the formulation and implementation of a working business strategy is an extremely complex process that requires an all-inclusive mechanism. Moreover, consistent evaluation of the company’s strengths, weaknesses, threats and opportunities have as well proved to be very productive and instrumental in the entire process of formulating a workable strategic management plan. This essay will therefore create an environmental scan for the Panera bread company indicating the most significant environmental threats. Panera Bread is a chain of cafe and restaurants in Canada and United States of America. The company’s headquarters are situated in Sunset Hills, Missouri. The Panera Bread also has a bakery for producing fresh breads and other bakery products. Apart from selling breads and other bakery products, Panera B read sell other products including cold sandwiches, muffins, bagels, soups and salads. Moreover, restaurant businesses in modern markets have proved to be very complicated and competitive. Over the years, the industry has encountered a consistent flow of new entrants that result in increased struggle for any company to make profit. Therefore, the Panera Bread Company has received consistent competition at all levels including specialty foods as well as fast casual dining. The main competitors of Panera Bread are Subways, Starbucks and McDonald’s. Despite the three main competitors, Panera Bread also encounters lively competition from other competitors at local, regional and national level. Increased competition has a negative impact on the company’s market share and revenue. As a result, to sustain its profitability, Panera Bread ought to frequently revisit and amend its menu to attract and sustain new and regular customers, fulfil the ever-changing customer demands an d preferences, as well as reacting and responding to various seasons of the year. By consistently changing its menu, Panera Bread would have an advantage over their competitors such as subways and McDonald who do not always change their menu forcing customers to loss interests in their products and services. In addition, in restaurant industry, there is no perfect substitute for food and drinks. Therefore, there is a relatively limited threat on food preparation. However, due to the existence of different operational and cultural background, Panera Bread Company is sometimes compelled to change their coffee selection to meet customers’ needs and cultural demands. Consistent change of coffee selection has emerged to be a very expensive and complicated process for Panera Bread restaurant (Panera Bread Company, 2012). Moreover, the company has created an atmosphere that encourages consistent interaction and consultation among all players in the organisation including the company ’s customers. To advance the competence of its employees, the company’s management is as well known for holding consistent strategic meetings with their employees and loyal customers. However, to counter the emerging alternative such as working from home, the company should offer an accommodating atmosphere to its employees in order to facilitate effective and uninterrupted working environment. Moreover, the limited barriers to new entry in restaurant markets have significantly increased in the market. It is

Blog Essay Example | Topics and Well Written Essays - 500 words

Blog - Essay Example IBM invented the Personal Computer and ruled the market by adopting open licensing. Clones proliferated worldwide. The creative genius of the two Steves at Apple – Wozniak and Jobs – lay in driving the concept of consumer-friendly machines. The Apple I was a pre-assembled hobbyist’s kit but a true microcomputer nonetheless. Beginning with the Apple II and even more famously with the enduring Macintosh line, Apple reduced the complexity of computing to a manageable level. The world became computer-literate learning word processing, spreadsheet â€Å"what if† analysis and â€Å"point and click† at the altar of the folks from Cupertino. Ease of use combined with monumentally breakthrough advertising executions to create a cult following that now spans two generations of students, teachers, art directors and graphic artists. Apple never dominated the PC industry owing to its premium-pricing strategy. But the heritage of iconoclastic advertising first created by Chiat/Day three decades ago continues with such campaigns as â€Å"Think Different†. Apple then continues to position on eye-opening consumer-driven innovation. The result is an amazing 70% market share for the iPod, 90% for iTunes music downloads, leadership in smartphones and a commanding lead in tablet PCs. The spring and summer of 2011 has been a seriously bad time for the economic managers of the land. From the White House down to state governments, there is a surfeit of joblessness, deficits and other harbingers of doom and gloom. Is nothing going right at all? Are consumers condemned to a kind of perpetual manic-depressive state, oscillating between drooping stock markets one day and the drumbeating of the Obama media chorus that things are looking up? As always in consumer marketing, crises should be viewed as opportunities. The very first take-out is that the country has been in recession more or less continuously since the

Discussion questions ( NO topic ) Essay Example | Topics and Well Written Essays - 250 words

Discussion questions ( NO topic ) - Essay Example It is also most appropriate in instances where the data are not easily quantified. Observation study is mostly used in instances where intangible aspects, such as emotions, are involved. Observation is used to determine unforced, innate behavioral patterns in natural settings. There are a number of benefits of stratified sampling such as the certainty of representativeness, correlation between strata, and knowledge of all strata and their distinctive features. Stratified sampling generates higher accuracy than random sampling. Moreover, it is usually easier to stratify a sample than to choose randomly. In stratification, researchers can focus on a small number of characteristics and it is more cost-effective and less time-consuming. Stratified sampling also ensures greater coverage, representativeness, or generalizability. The research using stratified sampling has adequate control over the sample; hence it generates findings that are precise and impartial. Stratified sampling is the best method to acquire data that represent the diversity of the population under

Psoas Major Muscle Anatomy Health And Social Care Essay

Psoas Major Muscle Anatomy Health And Social Care Essay Psoas major muscle had been known for a long time as a hip flexor. The name Ilipsoas used in many literatures to express that both Iliacus and Psoas major have same action as a primary hip flexors. However, development in the knowledge of psoas major morphology and geometry changes this belief. Although the detailed spinal attachment of Psoas major is relatively complex; there is a common belief that psoas major essentially arises from transverse processes, body and intervertebral discs of all lumbar spines and body of 12th thoracic vertebrae (Standring 2004). McGill et al. (1988) considered Psoas major the largest muscle in Cross Sectional Area (CSA) at the level of lower vertebral spines. Anatomical and biomechanical studies in the 1980s and 1990s showed a lot of controversy about action of Psoas major. Moore (1983) reported that Psoas major is the dominant hip flexor, whereas (Woodburne and Burkel, 1988) concluded that Psoas major flexes lumbar spines and laterally rotates lumbar spines during pelvic fixation. Bogduck and Twomey (1987) indicated that Psoas major controls lumbar lordosis to support changes in lumbar load. Unfortunately, many of these studies were either built on incomplete understanding of fascicular anatomy of psoas major or used less accurate old imaging techniques in case of radiology in-vivo studies. For example, old MRI scanners emphasized cadaver overestimation in anterior/posterior shearing forces when compared with data gathered from dissection procedures. The huge technical development in the last two decades such as using more accurate new Magnetic resonance Imaging (MRI) machines, pilot dissection techniques, new biomechanical devices and modeling techniques enhanced by computers hardware and software helped the researchers to gain better knowledge about psoas major morphology, geometry and functional anatomy. An example of studies used different models is (Sanlaguda and McGill 1995) which used MRI, modeling techniques in addition to pilot dissection procedures to develop knowledge about psoas major geometry. Development of psoas major anatomical knowledge including bilateral variation and racial variations of psoas major are important to many health care professionals. Ramesh et al. (2008) reported the importance of discovering variations in geometry of psoas major for radiologists during interpretation of radiology images and for surgeons during surgical interventions. Psoas major plays role in function of both trunk and lower extremities (Hanson et al 1999). In addition, Knowledge of psoas major anatomy is essential to anaesthetist who works on a regional anaesthesia technique, the location of lumbar plexus within the psoas major gives importance of psoas major anatomy in anaesthiology science (Farny et al. 1994). Further more, Psoas major anatomy is important in physiotherapy practice, Barker et al. (2004) reported changes in CSA of psoas major in people who suffer from Unilateral Low Back Pain (LBP). Therefore, it is important for musculoskeletal rehabilitation practitioners to under stand both anatomy of Psoas major during assessment and rehabilitation programmes of back and hip disorders. The aim of this essay was to address and critique the accumulated anatomical knowledge of Psoas major in the available anatomical literatures. Various dissection procedures of psoas major either as a single muscle, in combination with other trunk muscles were discussed. Describing gross anatomy and fascicular anatomy of psoas major reviewed with an attempt to analyse study results as possible in this essay. Radiology imaging scaqnners such as Magnetic resonance imaging (MRI) used in Psoas major anatomical literatures discussed as essay space allowed. Attempts were exerted to find psoas major studies used ultrasound or x-ray machines without success. Discussing action of psoas major involved using biomechanical studies. Although this essay focused on discussing anatomical not biomechanical literatures of psoas major, discussing action of psoas major involved using few biomechanical literatures. Dissection studies of psoas major 1.1 Fascicular anatomy Bogduk et al. (1992) studied fascicular anatomy of the psoas major by dissecting three old males (above 60 years).Bogduk defined fascicle as Psoas major portion shared a common discrete area of attachment in vertebral column and independent of each other in areas of attachment . Bogduck exploratory cadaveric study presented valuable morphological and biomechanical data about both structure and action of Psoas major. For example, study showed that origin of psoas major fascicles arose from intervertebral disc and transverse process from level of T12-L1 to level of L4-L5, study has also the first which reported that each fascicle has its own tendon and that L4-L5 tendon forms central part of common psoas major tendon. Unlike many previous authors, Bogduk experiment found that equal length of Psoas major Fascicles not designed to flex or extend the lumbar spine but stabilize the lumbar spine during movement by exerting compression and shear forces on lumbar joints. Although this finding reported earlier by Crisco and Panjabi (1990), Bogduk study could explain the stabilization role of psoas major practically from anatomical (not biomechanical) view depending on detail description of independent action of psoas major fascicles. Bogduk study produced important data about Physiological Cross Sectional Area (PCSA) for each psoas major fascicle. These PCSA data in addition to line of action for each fascicle helped significantly to clarify that psoas major have multiple actions (fascicles attached to upper lumbar levels with the vertical line of action have mobilizing role and fascicles attached with lower lumbar levels with the horizontal line of action havestabilizing role). However, methodological procedures described shortly in bogduk study, which was expected from an exploratory study. Bogduk Study used only three old male cadavers, which restricted its morphological and geometrical data (such as PCSA) to be old in active males only. It is not unusual to collect different morphological data from different age group or different gender in Psoas major, for example,Santaguida and McGill (1995) used different age groups to collect geometrical data of psoas major. In addition, cadaver status (whether fresh or preserved) and storage process not reported at all in the study. 1.2 Geometry of psoas major Santaguida and McGill (1995) studied three dimensional geometric data of psoas major, Seven young male cadavers (five of them only used in measurement and two used to develop pilot dissection technique) used to collect morphological data, Unlike (Bogduk et al. 1992), Santaguida and McGill (1995) focused on measuring morphological features such as superficial muscle length, internal and external tendons length and angle of pinnation (i.e. angle betwen psoas major fibers and lumbar spines) rather than studying fascicular anatomy of psoas major. The important findings in Santaguida and McGill (1995) were that muscle fibers originating from higher lumbar levels displayed fewer steep angles (i.e. more vertically oriented than fibers originating at lower two lumbar levels) which confirms findings of Bogduk et al. (1992), Santaguida study found also that measurement of pinnation angel cannot be measured from a single plane. Measurement of pinnation angle is important to calculate PCSA. As s ame as Bogduk (1992), detailed methodological procedures not well reported in Santaguida and McGill (1995). Although the number of dissected cadavers bigger (five compared with only three in Bugduk study) and age of cadavers was younger but cadavers again were from same gender (male). Racial differences in geometry of Psoas major discussed by Hansen et al. (1999). A large Number of male cadavers (fourty four) used to measure Psoas major length, width, anatomical CSA (ACSA) and circumference by using a measurement tool (digital caliper). Study introduced first (racial) data, Psoas major size was significantly larger in the black group than in the white group but no difference was noted related to muscle length and width between blacks and whites. Although dissection procedures described with more details when compared with procedures described in both Bogduk et al. (1992) and Santaguida and McGill (1995), dissection procedures in Hansen et al. (1999) still carried many (non well-explained) procedures. Certainly, study has not reported medical history of cadavers and activity level which well-known to affect CSA size. Furthermore, Authors have not explained why medical examiners were interested to exclude muscle bulk differences or anatomical variations in routine a utopsies (specially if known that medical examiners not awarded about the study) . Sample selection bears a question too, cadavers age ranged from 14-25 years, which mean that some of the cadavers were still in development stage, which may be different according to the ethnic group. In addition, researchers tried to avoid bias by using medical examiner decision about race of cadavers. However, study has not clarified reliability of both measurement tools and testers (inter-tester and intra-tester reliability) of Psoas major geometry. Study also held in different centers without clarifying whether same dissection procedures followed exactly in all centres or not. Study also not clarified whether CSA measurement excluded tendinous fibers or not. All these notes indicated that results of psoas major CSA in the white group which is much lower than many other dissection studies such as Bogduk et al. (1992) and Santaguida and McGill (1995). Ilayperuma and Nanayakkara (2008) studied gross anatomical characterization of the psoas major muscle by dissecting thirty four old Sri Lankan males and females. Study showed significant gender differences in ACSA at L4-L5 level, mean width and thickness (males got higher results). In addition, study showed that mean of psoas major ACSA (L4-L5 level) in Sri Lankan males was larger than the white group in Hansen et al (1999) but less than the black group in same study in L4-L5 level. However, study used same measurement tool in Hansen et al. (1999) and same comments on Hansen et al (1999) can be applied here too. Where the study held in a medical school it is necessary to clarify whether cadavers were fresh or preserved with any chemical embalming materials such as formaldehyde. Chemical embalming well-known to cause shrinking or distortion of cadavers, which alter muscle size, width, length and ACSA. Bilateral variation of psoas major is rarely reported. Jelev et al. (2005) was the last available scientific report. Routine anatomical dissection of the retroperitoneal space of sixty seven old female cadaver showed that Femoral nerve was embedded between two bellies medial and lateral. The medial belly was the usual left psoas major but with wider origin wider ( transverse process and intervertebral discs of L1-L5 vertebrae and from the anterior (pelvic) surfaces of S1-S3 vertebrae).The lateral belly was unusual muscle situated behind and oblique (from dorso-medially to ventro-laterally) to the left psoas major found. This abnormal muscle originated from the left transverse process of L3 vertebra and from the intertransverse ligament between L3 and L4 vertebrae. Geometry inserted with a short tendon (1.8 cm) to the common tendon between the left psoas major and Iliacus. The right psoas major in same old female cadaver showed widened origin similar to the left psoas major. This stud y showed clearly chance to find variations (in this case bigger size of psoas major muscle), this variation is important to surgeons, anaesthiologists, radiologist and physiotherapists where the pattern of practice should be changed according to anomaly found within subjects. In physiotherapy practice, variation of psoas major muscle anatomy should change rehabilitation program duration and intensity. Using MRI in Psoas Major Studies MRI used extensively to measure geometry of psoas major in-vivo (Tracy et al. 1989, Parkkola et al. 1992, Tsuang et al. 1993, McGill et al. 1988, Santaguida at al. 1995, Wood et al. 1996, Baker et al. 2004). Table 2 shows Psoas major CSA data from MRI, CT and Dissection studies. However, different MRI data-acquisition techniques and data analysis process software were used, the difference between the measured spinal levels (where psoas major attached with) and difference between subjects used made a difference in the gathered data. Copied from Gatton et al. (1999). Copied from Gatton et al. (1999). 2.1 psoas major CSA in old and new MRI machines . The MRI machines in the old studies (early 1990s and before) used outdated data acquisitions and software, which had large estimation errors (Mitsiopoulos et al. 1998). Accurate estimation of skeletal muscle mass (include psoas major) is important to make a correct comparison with data gathered from cadavers because MRI has a wide application and is a good way to gather in-vivo data from young people. The use of MRI as a reference standard is based on the assumption that measured CSA is equivalent to actual skeletal muscle CSA. Two types of muscle parameters can be considered during anatomical MRI scan of skeletal muscles, the first related to muscle tissue that includes interstitial adipose tissue (IAT) and the second, specifically related to adipose tissue-free skeletal muscle (ATFSM). In healthy young adults anatomical skeletal muscle is only slightly larger than ATFSM. However, IAT increases with increasing obesity and age. Some disease states, such as muscular dystrophy, are also accompanied by a relatively large mass of IAT. Recent MRI machines which use ATFSM measurement reference with more efficient hardware and upgraded software permit rapid whole body measurement in less than 30 minutes (Ross et al. 1996). Therefore, it is important to take notes about features of MRI machines used to collect data about various skeletal muscles (include psoas major) to get better idea about chance of estimation error. Almost all MRI studies of psoas major anatomy prior to 1995 used MRI machines follow IAT rather t han ATFSM Scanning technique. Therefore, estimation errors are more plausible in studies prior done in the last century such as (Tracy et al. 1989, Parkkola et al. 1992, Tsuang et al. 1993) specially for old age people because the level of IAT higher in skeletal muscle than young people and technical capabilities of old MRI scanners. New MRI scanners with more powerful hardware and software introduced new technology called Total Imaging Matrix (TIM). This technology allows patients to be scanned in most cases without their head passing into the magnet of the machine reducing the claustrophobic element of the exam. The system is also much quieter than old MRI machines. In addition, TIM technology helped radiologists diagnose patients better as well. TIM images the body faster and can provide a clearer picture of what is being examined. Baker et al. (2004) used MRI scanner with TIM technology and scanning ATFSM (Magnetom Symphony, Siemens AG, Erlangen, Germany), CSA of Psoas major was significantly lower than 1990s studies (the lowest mean of CSA in Santaguida et al. (1995) was 421 mm in L1-L2 level, whereas in Baker et al. (2004) the biggest CSA reading was 197.7 in the right side symptomatic un-certianed level in the unilateral back pain patients. This huge difference in estimation of CSA between different MRI s canners with different technologies bears different hypothesis reasons. The first reason indicates that CSA of psoas major decreases significantly in Unilateral Back patients. The second reason indicates that new technologies of MRI imaging showed that in-vivo CSA of psoas major is much less than old CSA of psoas major gather by old MRI technologies. The third reason indicates that old studies (in table1) might measure other structures closely related to psoas major muscle such as iliacus, psoas minor or central tendon of psoas major specially in lower spinal levels rather than measuring psoas major only. Both the first and third reasons explain in the last sentence looks plausible, Dangaria and Naesh (1998) used MRI to compare CSA of Psoas major for both healthy volunteers and patients with Back patients with herniated discs and found that CSA decreased significantly in Back patients with herniated discs, although old MRI machines were used. Inaccurate description of the anatomical information found in (Parkkola et al. 1992, Tsuang et al. 1993, McGill et al., Wood et al. 1996, Baker et al. 2004), tested muscle was either described as iliacus (which may indicate measurement of both muscles CSA) or psoas (which may indicate combining psoas minor with psoas major). All studies addressed in the last paragraph agreed in issuing two common trends related to subject characteristics. The first common character is that psoas major CSA is smaller in females, this decrease in female,s CSA explains why CSA in Parkkola et al. and Chaffin et al(table 2) are smaller than other studies where subjects of both studies were exclusively females. Lower than average CSA found also in Baker et al. (2004) and might derived from using female subjects in the patient or volunteer group. The second common character is the pattern of change in the psoas major CSA across spinal levels (increasing gradually from L2/L3 to L4/L5 and decrease at L5/S1). 2.2 Effect of MRI procedures on calculating Psoas major CSA Effect of trunk position on ACSA of back muscles (include psoas major) in MRI studied by Jorgenson et al. (2003). Briefly, results showed that neutral trunk position during MRI imaging showed maximal ACSA and that ACSA at levels L4-L5 and L5-S1 intervertebral discs decreased by different percentage as the trunk moved from neutral about 45 flexions in the sagittal plane. Outcome of Jorgenson et al. (2003) study showed the importance of describing scan angle and trunk position during MRI scan to ensure getting the maximum CSA and minimize confusion during analysis of gathered psoas major CSA data. Reviewing table two studies showed that two studies only (Dangaria et al. 1997, Santaguida at al. 1995) taken care to describe the trunk and pelvic position during MRI imaging. Santaguida at al. (1995) reported that scan angle was cosine of 20 between the scan slice and line of action of psoas major muscle fibers at L4/L5 and L5/S1 levels, which reduced CSA at both levels, Dangaria et al. (19 97) reported that all patients received special care to correct pelvic tilt before MRI imaging. However, the previous studies showed human position inside MRI scanner is vital in Estimating Psoas major CSA. Therefore, results of studies failed to introduce accurate description of subject position inside MRI scanners might was inaccurate. Biomechanical models This assignment aim is not to discuss biomechanical aspects of Psoas major muscle composition or action. However, using cadavers to calculate biomechanical forces helps to better understanding of muscle action. Yoshio et al. (2002) studied 25 osteoligamentous specimens with psoas major tendon to measure the flexion angle of the hip joint where psoas major tendon loses contact with the femoral head and pelvic surface. Further Ten osteoligamentous specimens used to measure tensile force and pressure exerted on the psoas major and/or bone tendon interface during contraction of psoas major. Tension force of psoas major tendon measured in different angles of hip flexion. Results suggested that psoas major muscle works as (i) erector of lumbar vertebral column and stabilizer of the femoral head in the acetabulum at 0Â ° 15Â ° of hip flexion (ii)in 15Â °-45Â ° of hip flexion, psoas major maint spine erection role and partially loses femoral head stabilization role (iii) 45Â °-60Â ° o f hip flexion psoas major works as flexor of lower extremity. Cadaver used in the study was old (above 70 years) from both genders, which restricted study sinding on the old age group. In addition, cadaver preparation procedures not described well in Yoshio et al. (2002). Study Procedures involved screwing lumbar spine and pelvis . First section of this essay showed that psoas major has stabilizing role in lumbar spine and fixation of the lumbar spine in Yoshio et al. (2002) lost one of the important roles of psoas major, which may have affected on calculation of psoas major action on the hip joint. Conclusion Knowledge about psoas major gained mainly by dissection and radiological images and specially MRI. Dissection helped to give knowledge about features and action of fascicles of psoas major,differences in geometry of psoas major (such as size, length and width) in different ethnic groups and genders. Bilateral variations and anomally of psoas major knowledge gained also from dissection although it was rare. ACSA and PCSA differences between different levels of lumbar spines were gained from cadaver dissection. MRI was powerful in measuring geometry of psoas major in-vivo, studying psoas major geometry data for patients with specific disorders such as back pain perfomed mainly by MRI. Newer models of MRI offered quick and accurate imaging of human body. Biomechanical models offered valueable information about action for clarifying multiple actions of psoas major. Further histological studies is important to introduce new data about muscle fibers types of psoas major.

Vikings stadium up in the air :: essays research papers

The man who is emerging as the lead owner of the Minnesota Vikings isn't thrilled with Anoka County's $1.6 billion stadium development concept in Blaine, and he has tossed the plan into flux, city and county officials said this week. Zygmunt Wilf, a New Jersey real estate developer who is scheduled to visit Blaine today, has told officials that if he and his partners buy the Vikings, a domed stadium is not a priority. He also said that elements of the retail-commercial-housing development in the Blaine proposal don't appeal to him, and that he is examining land in nearby Lino Lakes as an alternative stadium site. "He's got something in mind that he wants," said Blaine Mayor Tom Ryan. "But he's the only one who knows. We have to be sure his plan, whatever it is, works for the city." Wilf has not returned repeated phone calls from the Star Tribune since February, when it was announced that he was a partner with Arizona businessman Reggie Fowler in an effort to buy the Vikings. His scheduled visit today, his second to Blaine in three weeks, has officials curious about his intentions and vision. "We're dying to find out," said Blaine Planning Director Bryan Schafer. Of the Blaine plan, Anoka County Board Chairwoman Margaret Langfeld said: "It's just up in the air right now." Two years ago, after evaluating three potential locales in Anoka County, county officials landed on the Blaine site, which has more than 400 acres ready for development. It stands just west of Interstate Hwy. 35W, bordered by 109th Avenue NE. to the north and Lexington Avenue to the east. Soon after, the county proposed a fixed-roofed stadium, with a 300,000-square-foot medical clinic, a 250-room hotel, 1.3 million feet of corporate office space, 200 townhouses and 650,000 square feet of retail and entertainment facilities. The total cost was estimated at $1.6 billion. The county and city presented the plan to Gov. Tim Pawlenty's Stadium Screening Committee last year and, with the concept, the Anoka County Board approved a three-quarter-cent sales tax increase to help pay for it. But in a meeting with city and county officials on April 14, Wilf was apparently indifferent to a roof, questioned the need for the clinic and told political leaders that he would examine the Lino Lakes land, 8 miles to the east of the Blaine site, near Interstate Hwy. 35E. "This isn't an exact quote," said Anoka County Commissioner Dan Erhart, "but he said something like, 'I'm a builder.

How People Handle Grief Essay

Grief can be elucidated as a natural human reaction to loss. People in different stages of their life span undergo with grief when there is a major loss (Linda, 2000). People usually assume of grief as happening in the perspective of bereavement, death of a loved one, a close relationship ends through separation, or when a person is enforced to give up some facet of life that was imperative. This paper focuses on grief, which entails an entire range of emotions and experiences and various ways to deal with grief. Introduction Grief is a general attribute of human existence. It is not related to specific culture, though it is experienced by humans in varied form and intensity. Robert Burton described grief as a ‘cruel torment’. Scientifically, it is first described as people who had suffered sadness under traumatic circumstances, or who had looked for psychiatric assistance to overcome troubles linked with grief. Grief can be experienced under two broad circumstances, one, when a sudden and traumatic death of a dependent relationship, it involved strong and prolonged mournful and the other, related with the repression of throbbing thoughts or with an bitter relationship, involved deferred grief. When grief is experienced under traumatic circumstances it is labeled as a post-traumatic stress disorder. It exhibits severe and exaggerated types of grief responses such as severe depression or pronounced panic or anxiety, can lead to a psychiatric diagnosis (Kim and Jacobs, 1993; Prigerson, 1994). Robert Burton highlighted that grief can have adverse effect on health, and gave reference to examples of historical figures who lost their life because of grief, such as the Roman Emperor Severus (Archer, pg-3). Dealing with grief The concept of grief is usually understood when it is triggered by a specific loss that is why resolution can only be attained through a long and intricate process of face up to thoughts of the loss, and that there are no easy ways to come up from grieving state. Grieving people mull over their loss in thought, and since its cause is a specific event, therefore it subsides over a period of time. Cobb and Lindemann (1943) wrote, â€Å"It seems that the grieving person can delay his grieving period but not avoid it† (Archer, pg: 108). There are individual differences, so each person grieves in his own manner and take his own time to overcome. Grief period can be for one year, two years or still longer. During that period, person may be passing through a wave of grief. There are numerous ways to deal with grief. To deal with grief initially is to share one’s happening with others. It is important to express feelings through communication. A close friend or family member is ideal with whom the person can speak out his intense inner feelings and allow the tears to flow out. Tears can washout sadness along with anger, guilt, loneliness and exhaustion. Another influential way to deal with grief is to write a diary of event. For example, writing letters to deceased loved one, sharing regrets, things which could not be conveyed, feelings and what is missed. When it is difficult to live under grief due to great loss, person may join a support group. Loneliness may enhance bitter feelings and it takes time to come out from grief period. When a person adheres to some social group, he gets a chance to talk with others who understand and share the experience of grief and it will work as an effective medicine in healing grief. It is well understood that grief affects one’s mind, body and soul. To come out from grief situation, person must care for himself with a healthy diet, exercise and adequate sleep. If possible he may look for professional help. If the grief lasts longer than two months, one must talk to a doctor. Best way to cope up with grief situation is to pass time in useful manner such as reading literary or religious books, go to recovery programs, and enter therapy. Conclusion To sum up, Grief is a usual but sometimes a puzzling and irrepressible sentiment. To cope up with grief is a long, aching process. Grief is lessening when we give vent to it. Good cry always help to reduce sore feelings. In grief, source of the emotional feeling is clearly perceived as being external and not due to personal inadequacies so person can again enjoy living and loving, having good appetite back, the pain will weaken, and one will be able to have sound sleep. It is a universal truth that everybody experiences loss in his life and needs to find ways and means to deal with these feelings with a healthy approach. Work cited 1) Linda Goldman; Life & Loss: A guide to help grieving children. Philadelphia: Accelerated Development Inc. Year:2000. 2) John Archer; The Nature of Grief: The Evolution and Psychology of Reactions to Loss. Publisher: Routledge. Place of Publication: London. Publication Year: 1999. Page Number: 3.

Words Used to Discuss Money

Words Used to Discuss Money The words below are some of the most important used when talking about money and finance. Each group of words in related and each word has an example sentence to provide context for learning. Practice using these words in writing in daily discussions concerning money.  You can also learn idioms using money if these words are too easy.   Banking account - I have a savings and a checking account at the bank.bank statement - Most people view bank statements online these days.bankrupt - Unfortunately the business went bankrupt three years ago.borrow - She borrowed money to purchase a car.budget - Its important to stick to your budget in order to save money.cash - Rich prefers to pay with cash rather than by credit card.cashier - The cashier can ring this up for you.check - Could I pay by check or do you prefer cash?credit (card) - Id like to put this on my credit card and pay it off over three months.debit card - Nowadays, most people pay for daily expenses using a debit card.currency - I enjoyed living in Europe when there were many different colorful currencies.debt - Too much debt can ruin your life.deposit - I need to go to the bank and deposit a few checks.exchange rate - The exchange rate is very favorable today.interest (rate) - You can get a very low interest rate on this loan.invest - Its a good idea to invest some mon ey in real estate. investment - Peter made an investment in some stock and did very well.lend - Banks lend money to qualified customers.  loan - He took out a loan to purchase the car.mortgage - Most people have to take out a mortgage to buy a house.owe - I still owe $3,000 to the bank.pay - The boss paid his employees on the last Friday of each month.save - Save money every month and youll be happy someday.  savings - I keep my savings in a different bank with higher interest.withdraw - Id like to withdraw $500 from my account.   Buying bargain - I got a great bargain on a new car.bill - The bill for the repairs came to $250.cost - How much did that shirt cost?expense - Alice had some extra expenses this month.installments - You can pay in ten easy installments of $99.price - Im afraid I cant lower the price of the car.purchase - How much food did you purchase at the supermarket?purse - She left her purse at home, so Ill pay for lunch.receipt - Always keep receipts when purchasing electronics.reduction - Were offering a special price reduction today.refund - My daughter didnt like these pants. Can I get a refund?spend - How much money do you spend every month?wallet - He took $200 out of his wallet to pay for dinner. Earning bonus - Some bosses give a bonus at the end of the year.earn - She earns over $100,000 per year.  earnings - Our companies earnings were less than expected so the boss didnt give us a bonus.income - Did you have any investment income to declare?gross income - Our gross income rose 12% this year.net income - We had a lot of costs, so our net income fell.raise - Her boss gave her a raise because shes such a great employee.salary - The job has a great salary and a lot of benefits.  wage - Part-time jobs tend to pay hourly wages.   Giving collection - The church took a collection to help the poor family.donate - Its important to donate to charity these days.donation - You can make a tax-deductible donation to help us out.  fee - There are a few fees that youll have to pay.fine - I had to pay a fine because I was late with the payment.grant - The school received a governmental grant to do the research.income tax - Most countries have an income tax, but a few lucky ones dont.inheritance - SHe came into a large inheritance last year, so she doesnt need to work.pension - Many elderly live on a small pension.pocket money - Its important to give your children pocket money.rent - Rent is so expensive in this city.scholarship - If youre lucky, youll win a scholarship to attend university.tip - I always leave a tip unless the service is very bad.winnings - She invested her winnings from Las Vegas in a crazy company. Verbs add up - The bookkeeping doesnt add up correctly. Lets recalculate.go up / down - The price of the stock went up 14%.make ends meet - More and more people are finding it difficult to make ends meet these days.pay back - Tom paid back the loan in three years.pay into - I pay a small amount into a retirement account every month.put down - She put down $30,000 towards the purchase of the house.run out - Have you ever run out of money before the end of the month?save up - Ive saved up over $10,000 to buy a new car.take out - I need to take out a loan. Other Related Words profit - We made a great profit on the deal.  property - Property almost always goes up in value if you hold onto it long enough.valuable - The painting was very valuable.  value - The value of the dollar has decreased greatly over the past ten years.  waste of money - Smoking cigarettes is bad for your health and a waste of money.wealth - I think people spend too much time focusing on wealth.worthless - Unfortunately, that painting is worthless.   Descriptive Adjectives affluent - Affluent people dont always know how lucky they are.broke - As a student, I was always broke.generous - THe generous donor gave over $5,000.hard-up - Im afraid Peter is hard-up. He hasnt been able to find a job.mean - Shes very mean. She wouldnt even buy a baby a present.poor - He may be poor, but hes very friendly.prosperous - The prosperous man grew fat and lazy.rich - Everyone wants to be rich, but few really are.stingy - Dont be so stingy with your children.wealthy - Frank is one of the wealthy people in this town.well off - Jennifer is very well off and doesnt have to work for a living.   Learn words that go together with the word money to expand your vocabulary.

The Role of Oversight in Strategic Intelligence

The Role of Oversight in Strategic Intelligence Introduction People from various countries have mandated their governments all over the world to run the affairs of their specific countries or kingdoms on their behalf. Such governments have the authority to enforce laws and policies that would protect the wellbeing of the nation. Almost all governments in the present-day world comprise three arms namely the legislature, executive, and judiciary.Advertising We will write a custom essay sample on The Role of Oversight in Strategic Intelligence specifically for you for only $16.05 $11/page Learn More The three arms of government are expected to work in collaboration and in accordance with the law while at the same time acting independently as stated by the law. Traditionally, the three arms of government were supposed to provide checks and balances to each other on behalf of the citizens. Congressional oversight role, which forms the basis of discussion in this study, falls within the described relationship. Congress Role in Strategic Intelligence The congress has a major role in strategic intelligence due to its position as one of the three arms of government. The intelligence community can be described as a department in the executive arm of government. When this community is being supervised by the congress, Erwin reveals that the intelligence community â€Å"describes the trend in intelligence spending from 1980 to the mid-1990s and the projected spending trend from the mid-1990s to 2001† (2013: 2). The congress derives its mandate from the citizens to be their representative in governance. Therefore, its main role is to â€Å"establish priorities and to align relevant budgets accordingly† (Erwin 2013:6) to secure the interests of citizens that it represents who also pay taxes to the government. Lenart et al. confirm that intelligence services have their role in the provision of security to citizens as a role of the national government otherwise known as the executive arm of the government. As security matters, intelligence services are supposed to be conducted in utmost secrecy with most of information about their operations being classified and only available to authorized persons. The congress has a role in controlling and allocation of resources to different government agencies through the passing of the budget (2010: 4). This allocation comes together with accountability on how the money allocated has been used. Therefore, intelligence community is obligated to account for all finances that it has received or requested. It â€Å"gathers, analyzes, and shares potential threat information with other federal, state and local law enforcement agencies† (2013: 3).Advertising Looking for essay on international relations? Let's see if we can help you! Get your first paper with 15% OFF Learn More Accountability requires a breakdown of all vote elements that make up the budget, which in this case will allow the congress an insight into the intelligence community’s work. The second role that allows the congress to have an oversight duty over the intelligence community is the legislative role bestowed on it, which comes with the watchdog duty. When the congress makes laws, it also follows up the same as a way of ensuring that the laws are followed to the latter and that they include those that create the intelligence community. In fact, intelligence community is not above the law. It has to adhere to all laws that have been passed by congress. The congress therefore ensures that all government agencies operate within the laws that have been made. According to Rosenbach and Peritz, its oversight role is mandated on a few members who make up the â€Å"House Permanent Select Committee on Intelligence† (2003:18). This committee is a 16-member board that deals with all matters to do with intelligence queries. It reports to the full house on its findings. The third role that bestows the congr ess with an oversight role is the power given to it by law to put any information to the public domain. Armed with this authority, the congress can make public any information that is deemed confidential by simply declassifying it. The basic need that gives the congress all these powers is because it is the people’s representative elected through a popular vote. Therefore, its being in existence is to secure the interests of citizens. The need for the congress to provide an oversight role to the intelligence community started back in the 1970s after Church and Pike committee findings that called for the regulation of the operations of the CIA. It was becoming a rogue agency that did not â€Å"focus on threats relating to border security, chemical, biological, radiological, and nuclear (CBRN) issues† (2003: 2). The failures of the intelligence community in Somalia, on their reporting falsely of the chemical weapons in Iraq and its failures leading to the 9/11 attacks ha ve heightened the need for oversight of these agencies. The intelligence community has been accused of infringing on the rights of citizens by illegally carrying out monitoring activities that violate the laws that protect them (the citizens). Intelligence as part of security receives a lot of money for its operations. This money has to be accounted for because it belongs to taxpayers who would wish to understand where all taxes they pay go.Advertising We will write a custom essay sample on The Role of Oversight in Strategic Intelligence specifically for you for only $16.05 $11/page Learn More Therefore, members of the congress have a duty in ensuring that all the monies allocated to all government agencies including the congress are accounted for and that they are proved to have been used for the purpose they were meant for in the budget. Conclusion The need for congress to provide an oversight role has always come out as controversial due to the sensitive matters that come from the intelligence information desk. The congress is made up of politicians who are deemed too unqualified to provide such an oversight role. Such politicians are seen as interference to intelligence communities’ work discussed above. Reference List Erwin, Marshall. Intelligence Spending and Appropriations: Issues for Congress. London: Congressional Research Service, 2013. Web. Lenart, Brienne, Joseph Albanese, William Halstead, Jeffrey Schlegelmilch, and James Paturas, Integrating public health and medical intelligence gathering into homeland security fusion centers. Web. Rosenbach, Eric, and Aki Peritz. Confrontation or Collaboration? Congress and the Intelligence Community. Harvard Kennedy School and Belfer Center for Science and International Affairs, 2003.

KU Consulting Case Study Example | Topics and Well Written Essays - 1500 words

KU Consulting - Case Study Example Moreover, the company’s surroundings and equipments used for the manufacturing process are also old-fashioned, technology-deprived and unhealthy as well. Consequently, the company with its obsolete plant and pathetic surroundings fails to satisfy the US safety and environmental standards. Contextually, the company is required to improve and upgrade its plants and equipments substantially in order to ensure greater profitability along with increasing production of quality products. Competitiveness of Albatross Anchor 1. Cost A) Cost of Production Cost of production can be sub-divided into two general categories namely, fixed costs and variable costs which accumulatively represent the value of total costs. Different companies operate in a market place; however they can be distinguished upon their level of cost efficiency examining their variable and fixed cost attributes which further determine their production efficiency. For instance, a higher level of cost-efficiency can be d etermined with the assistance of a comparatively lower cost of production. Contextually, Albatross’ current manufacturing costs of mushroom anchors and snag hook anchors are accounted to be $8.00 per pound and $11.00 per pound respectively. It is in this context that the company charges the same per unit as that of its competitors. Notably, the profit margin of the company in certain instances is recorded to be approximately 35 percent less on its outputs produced. The major cause behind the limitation of the company to earn adequate profit can be identified with reference to its operational inefficiencies (Article Directory, 2012). B) Economies of Scale in Material Purchasing The company purchases the required raw materials in bulk from its suppliers that help in acquiring advantages in terms of discounts. The bulk purchases of the raw materials also assist the company to attain competitive advantages from economies of scale. However, the current limitations of the company h as been witnessed to incur large volumes of wastes as the raw materials purchased in bulk remain unused for a long time period owing to its inefficient and time consuming production process. Hence, the company can avail the benefits of bulk purchase if it is able to produce products at faster rates (Byrns, 2001). C) Cost of Raw Materials Sitting Idle In the Warehouse The production process of the company is witnessed to be quite time-consuming, as a result of which, the only small units of outputs are produced at a given period of time. This leads toward increased volumes of unused raw materials. Consequently, such activities contribute towards an increase in costs as well as wastage of raw materials to a substantial extent. In such circumstances the company should strive to avoid the unnecessary costs associated with the raw materials and its deterioration. The company can thus invest in productive equipments and raw materials preserving efficient inventory system that can ultimate ly enhance the production process, rather than investing in unnecessary purchases of raw materials which are kept idle for a long period of time. D) Cost of Finished Goods Sitting Idle In the Warehouse The company’s warehouses are located far away from the main production area that contributes towards an increase in the carrying costs and thereby consumes substantial time and efforts of the

Charitable Trusts as One of the Types of Equity Research Paper

Charitable Trusts as One of the Types of Equity - Research Paper Example A purpose trust is found to be charitable if it is construed that the main aim of the trust was charitable; beneficial to the general public rather than being detrimental; it benefits the general public rather than focusing on collective private citizens; further it has to be proved that the purpose was solely charitable and neither political nor profit distributing. Public purpose trusts have been immensely scrutinized by courts and statutes and the new charities act 2006 has greatly reformed the law. However, the old case law still remains to be of relevance, because of the fact that there has not been much judicial scrutiny after the new Act. The preamble to the Charities Uses Act 1601 provides a list of purposes which were said to be charitable; this has been reformed by the new act (Oakley & Parker, 2003). The preamble was used as a guide by Lord Mcnaughten in Income Tax Special Purposes Comrs v Pemsel for producing his fourfold characterization of what is to be construed as charitable. The divisions were trusts for the relief of poverty; trusts for the advancement of religion; trusts for the advancement of education; and trusts for other purposes beneficial to the community (Hayton, David, Charles & Oshley, 2005). The fourth head is by far the broadest and relevant to the facts of the question. Lord Simmonds in A-G v National Provincial and Union Bank of England stated that a general public purpose benefitting the society will not suffice; it must be shown that the trust was charitable (Penner, 2006). In Williams Trustees v IRC, there was a gift on trust to establish and maintain an institute, to be known as the London Welsh Association, the purposes of which included maintaining an institute for the benefit of Welsh people in London and promoting their language culture.