Solution to the Media’s Effect on Women Essay Example for Free

Solution to the Media’s Effect on Women Essay Recently, the media has come under numerous criticisms due to the manner in which it has been objectifying the female gender. According to Britton, the media has taken advantage of women’s quest for beauty to enrich themselves. This is evident due to the media’s involvement in numerous product advertisements addressing the female gender in terms of beauty and body posture. These advertisements have lately been in plenty not only in televisions but also in billboards as well as the numerous social media platforms. In most of these advertisements, the media is ever stressing on one main factor, which is beauty. According to these advertisements, for a woman to be beautiful, in addition to being slender in posture, she also has to apply cosmetic products. Whereas the media is reaping heavily from these advertisements, little concern has been given to the women, who happen to be the main victims. This has negatively affected the female gender since most of them become discontented with their appearance. It is because of this discontent that most women start skipping meals in addition to spending thousands of dollars in cosmetic surgeries (â€Å"RCPSYCH†). The study looks forward to addressing some of the necessary measures that ought to be taken in a move to curb the media’s role in objectifying women. For instance, apart from the introduction of a new bill targeting the media, the essay also addresses the creation of awareness programs for women in addition to other factors such a s health education as well as changes in media advertisements. Introduction of a New Bill                     Although the Media’s objectification of women is high, men too are victims of these issues. In order to minimize the images being displayed by the media, the government also has a role to play. It is the responsibility of the US government to ensure that its citizens live responsively. It is the government’s responsibility to come up with solutions that address the issue of women objectification. For instance, , the government ought to come up with a new billnew laws. This bill, which can be called â€Å"The Media for Health Bodies Act needs to in a move to curb the manner in which the media is using false images to lure women and women into purchasing beauty product with the objective of acquiring the perfect body as portrayed by the Media. Presence of this billese laws will be beneficial since through it there will beit will result to a steady decline of women objectification by the media. Curbing the Media’s role in women obj ectification will minimize the rate at which women are spending their money on cosmetic products and surgeries. In 2013, women residing in the US spent 12 billion dollars on surgical as well as non-surgical procedures in a move to improve their appearance (ASAPS). Although this is a large amount to be spent on surgeries, it is likely to rise if the media is allowed to continue using false images in conducting promotions. In this bill, the government needs to come up with strict rules targeted to the media, especially in relation to the manner in which they display their advertisement images. According to studies, most of these images are computerized; hence, they are false (Webster). Although these images are of famous celebrities and models, most of them are computerized; hence, they are not real. According to Webster, it is because of these falsified images that women and men are spending a lot of money on cosmetic products and surgeries. This is because the media has made people believe that perfect bodies exist. In order to carry out its mandate effectively, the government needs to introduce a bill that will oversee a reduction on in the types of images being used in advertisements. Since most of these images are false, enactment of this bill will this bill ought to ensure that the media does not use falsified images while promoting products such as clothes, cosmetics and groceries. Apart from women, men too are also objectified by such images. For this to be achieved, the government needs to introduce strict penalties for any media that will be found using false images in conducting its advertisements. In this bill, the government needs to ask all Medias to ensure that all false images are labeled. By ensuring that all false images used by the media are labeled, the government will aid in reducing the rate of depression among women as well as menat which women are spending money on beauty products and surgeries. For instance, the government needs to infor m Medias that they risk losing their business licenses once found to be using unlabeled false images in product adverisements. Apart from the loss of business licenses, hefty fines will also be imposed on these Medias. Apart from coming up with a bill that will oversee a reducing tion in the image falsification, the bill also needs to introduce education programs aimed at creating awareness of false images in addition to the negative effects of excessive usage of cosmetic productsgovernment also needs to introduce laws that will minimize the high rate of cosmetic surgeries in the nation. This will only be achieved if the government increases the cost of beauty products as well as cosmetic surgeries. In addition to increasing the cost of surgeries, the government also needs to offer education on the negative effects of cosmetic surgeries. The bill ought to include education programs that can be can either be televised or be taught in seminars or learning institutions. Women ought to be made aware that some beauty products are toxic; hence, using them is risky for their health. Through education, women will also be informed of diseases such as Bulimia and Anorexia. Most women undergo these surgeries since they are not aware of the pending consequences. It is therefore evident that the number will drop drastically once they are educated on the effects of these products. Awareness Programs to the Female Gender                     In order to curb the high rate of women objectification by the media, women ought to review the manner in which they perceive these images. The numerous advertisements being displayed by the media tends to give women negative impressions concerning their physical appearance. In many advertisements, the media is ever displaying images of women that are slim with lots of makeup. This gives many women the impression that beauty is only achievable if one has a slim body and applies makeup (Goh-Mah). Women need to know that most of these models never exist since they are just computerized images intended to lure women into believing they can achieve the same beauty (Striegel-Moore Franko 186). Since age is rarely considered, awareness ought to incorporate not only adults but also children. This is because just like older women, little girls are also lured into believing that a ‘perfect body’ is the only way to beauty. According to studies, h alf of all girls aged 6-8 have at one time stated that they wish to be slim (Striegel-Moore Franko 183). This is because they too have been made to believe that beauty is achievable only if one attains the perfect body. Since the entire female gender has fallen victim, awareness ought to target the entire female gender. The awareness need to be conducted in different venues in a move to create awareness to many women. For instance, apart from places of work, awareness programs also ought to be introduced in other institutions such as schools and health centers frequently visited by women. These awareness programs need to be initiated by non-governmental organizations not only in the US but also globally. This is because the issue is gradually becoming catastrophic to the female gender not only in the US but also in other nations worldwide. In these programs, women ought to be made aware that there is nothing like a ‘perfect body’. Additionally, they need to be asked not to believe everything they see on media platforms. This is because most of the information is false and the media’s main objective is usually to objectify women in order to receive its monthly income. In order to make them comprehend this information, organizations ought to compare them with their male counterparts in relation to the manner in which they react to such media advertisements. According to Gianatasio, just like women, the media targets men as well when it comes to objectification of their body. However, the only difference between these two genders is that whereas men rarely take these advertisements seriously, the same cannot be said for the female gender. This is because women tend to take these advertisements seriously and this has resulted to a number of negative effects such as low self-esteem, depression in additio n to contraction of disorders such as anorexia as well as bulimia and nervosa (Holmstrom). In men objectification, Medias showcase images of men who are not only handsome but also masculine. In such advertisements, Medias tend to display the fact that men ought to be masculine in order to look attractive and win the hearts of many women. Unlike women, men rarely take such advertisements seriously since most are contented with their physical appearance. In these awareness programs, women ought to know that the main reason why they are the most affected is due to the fact that they are more conscious about their body appearance than any other object. Health education                     In addition to the awareness program, women also need to be educated about their body in addition to how these images are posing great risk to their health. Through efficient health education, women will be in a position to change the manner in which they view most of the media images. According to Holmstrom, women tend to adore media images so much to the extent they forget their own body. In most of these images, the media uses women that are slender with lots of makeup. Since these images are ever popping up in various media platforms, women have become addicted to them that they are willing to go to the extreme in a move to achieve the so-called ‘perfect body’. In a move to become slimmer, most women have opted to go on diet. This is whereby they are eating little food compared to what they are actually supposed to consume on a daily basis. Apart from consuming less food, women are also spending billions of dollars on cosmetic produc ts in addition to undergoing cosmetic surgeries to improve certain features on their bodies (Stewart). Although Medias are busy urging women to buy beauty products in addition to going on diet, little is being said about the consequences that are likely to surface. Since little is being done by the media in relation to finding a solution for women objectification, health organizations need to come up and educate women on some of the risks they are exposing themselves to when they opt to embrace media images. Through health organizations, women ought to know that apart from spending a lot of money on beauty products, influences by the media images are likely to cause other negative effects such as depression and low self-esteem. Additionally, due to these images, most women have developed anorexia and bulimia. According to studies, these are eating disorders whereby a person starts avoiding food due to the fear of increasing weight (â€Å"RCPSYCH†). These disorders tend to affect women more compared to men. Apart from the worry of weight gain in addition to consuming less food, other symptom associated with these disorders include the wearing of baggy clothes to conceal one’s body, irregular menstrual periods in addition to a regular feeling of guilt and tiredness (â€Å"RCPSYCH†). Health organizations need to provide this information to all women in a move to reduce the rate at which women are embracing the images they view on media platforms. Similarly, health organizations ought to come up with programs on the health effects that come alongside excessive use of cosmetics. According to studies, the cosmetic industry is one of rapidly expanding industry not only in the US but globally. This is because most women have been made to believe that it is only through cosmetic products that they can achieve the perfect body. Although the media has played a major role in terms of advertising these beauty products, little awareness is being said on the health effects of these products. Women need to know that although these products tend to improve one’s physical appearance, they also expose them to a number of health risks. According to studies, some of the ingredients used in the manufacture of beauty products are usually toxic (â€Å"American Cancer Society†). This has resulted to numerous cases of skin and eye irritations. Similarly, some of these products result to allergic reactions, which could easily cause neg ative outcomes for its users. Additionally, although there is still no solid evidence, there are also high probabilities that these products expose women to the risk of contracting skin cancer (â€Å"American Cancer Society†). Apart from cosmetic products, women are also being lured into undergoing cosmetic surgeries in a move to improve their physical appearances. According to research conducted in the US, the number of women undergoing cosmetic surgeries is ever rising on an annual basis (â€Å"ASAPS†). Health organizations need to educate women on the dangers they expose themselves to once they undergo cosmetic surgeries with the objective of acquiring the perfect body. According to Goudreau, tampering with the body balance normally causes new health problems. For instance, when one suctions fats from the lower abdomen, other fat cells are also damaged in the process. Hence, one is likely to spend to spend more funds in search of medication. Changes in Media Advertisements                     Most of the images used in promotion advertisements are usually false. In order to reduce the rate in which women are embracing these images, a number of aspects ought to be considered. For instance, the media needs to change tactic in the manner in which it makes product advertisements. The media needs to minimize the usage of celebrities and other famous models while making product advertisements. Instead, they can make use of animated advertisements. This is because whereas the use of celebrities makes women change the manner in which they view their bodies, the same cannot be said for animated advertisements and images. Since the main objective of media advertisements is usually to create awareness in addition to increasing the target market, animated advertisements can also relay the same information just like models. Apart from embracing animated advertisements, the media needs to be dynamic, that is, instead of choosing only models with a cert ain body posture, the media needs to be all-rounded. For a long time, the media has been using images of slender women; this has driven many women into believing that this is the perfect body. It is due to this perception that has driven many women into skipping meals in addition to spending a lot of money on cosmetic products and surgeries. Instead of using a single type of body posture, the media needs to use women of all sizes, race and color. When the media uses all types of women, this will improve the manner in which women perceive themselves. For instance, by using overweight ladies on images, this improve the manner in which over weight ladies perceive themselves, that is, instead of feeling depressed, they will begin loving adoring their bodies. This will be quite beneficial since it will reduce the high cases of low self-esteem and depression among women. Similarly, this will also result to a steady decline in eating disorders such as bulimia and anorexia. Counter Argument                     Although the media is being accused of being the major contributor of women objectification, it also needs to receive some credits due to the role of improving the nation’s economy through product advertisement as well as marketing. According to studies, it is evident that the cosmetic industry is one of the main contributors of the nation’s high economy. This would not have been made possible without media advertisements. It is through the media that product awareness is created, which is usually directly proportional to more sales, hence, profitability. In my opinion, enacting new laws targeting the media will end up doing more harm than good to the nation. For instance, there will be a reduction in product advertisements and this will result to a decline in the nation’s economy. Conclusion                     Recently, the media has been accused of lowering women’s self-esteem in addition to making them feel have numerous depressed. This hasion that have also resulted to disorders such as bulimia and anorexia. This is because it has been objectifying women by coming up with false images. The media has been using models that are slender, hence, making many women feel ugly. In a move to achieve the perfect body being used by the media, women have skipped meals in addition to going to the extent of undergoing cosmetic surgeries. In order to curb women objectification by the media, a number of factors need to be considered. For instance, organizations need to come up with awareness programs. These programs need to make it clear that there is nothing like a ‘perfect body’, this is because most of these images have been falsified with the aid of computers. Similarly, organizations need to introduce health programs. Through these programs, wo men need to be educated on the health risks associated with excessive usage of cosmetic products as well as the dangers of cosmetic surgeries. The government also needs to make sure that Medias do not use falsified images while conducting product promotions. For this to be achieved, the government needs to introduce new laws such as strict measures on Medias caught using falsified images. Finally, the media needs to change the manner in which they advertise products targeted for women. For instance, apart from using animated advertisements, they also need to incorporate all sizes of women in their advertisements. References American Cancer Society. Cosmetics. 2014. Web. 19 November 2014. http://www.cancer.org/cancer/cancercauses/othercarcinogens/athome/cosmetics ASAPS. News Releases. Web. 06 Nov. 2014. http://www.surgery.org/media/news-releases/the-american-society-for-aesthetic-plastic-surgery-reports-americans-spent-largest-amount-on-cosmetic-surger. Britton, Marie. â€Å"The Beauty Industrys Influence on Women in Society.† University of New Hampshire. 2012. Web. 19 November 2014. http://www.google.com/url?sa=trct=jq=esrc=ssource=webcd=23cad=rjauact=8ved=0CCsQFjACOBQurl=http%3A%2F%2Fscholars.unh.edu%2Fcgi%2Fviewcontent.cgi%3Farticle%3D1085%26context%3Dhonorsei=7GxrVMimJeOhyAOw2YHwBQusg=AFQjCNFSyiwFuLgAiCg_YlBJTnBZGN5imQsig2=7GsuFp9KHox47uEXq_s0OAbvm=bv.79908130,d.bGQ Gianatasio, David. â€Å"Hunkvertising: The Objectification of Men in Advertising some wish theyd just keep their assets covered.† ADWEEK. 2013. Web. 19 November 2014. http://www.adweek.com/news/advertising-branding/hunkvertising-objectification-men-advertising-152925 Goh-Mah, Joy. â€Å"The Objectification of Women It Goes Much Further Than Sexy Pictures.† The Huffington Post. 2013. Web. 19 November 2014. http://www.huffingtonpost.co.uk/joy-goh-mah/objectification-women-sexy-pictures_b_3403251.html Goudreau, Jenna. â€Å"The Hidden Dangers Of Cosmetic  Surgery.† Forbes. 2011. Web. 19 November 2014. http://www.forbes.com/sites/jennagoudreau/2011/06/16/hidden-dangers-of-cosmetic-surgery/ Holmstrom, Amanda. â€Å"The Effects of the Media on Body Image: A Meta-Analysis† Journal of Broadcasting and Electronic Media Volume 48 (2004): 1. RCPSYCH. Anorexia and Bulimia. 2014. Web. 19 November 2014. http://www.rcpsych.ac.uk/healthadvice/problemsdisorders/anorexiaandbulimia.aspx Stewart, Dodai. â€Å"Americans Spend Billions on Beauty Products But Are Not Very Happy.†Jezebel. 2012. Web. 19 November 2014. http://jezebel.com/5931654/americans-spend-billions-on-beauty-products-and-are-still-pretty-unhappy/ Striegel-Moore, R., Franko, D. Body Image Issues among Girls and Women. In T. F. Cash T. Pruzinsky (Eds.), Body Image: A handbook of theory, research, and clinical practice (p. 183-191). New York: Guilford Press. Webster, Dr Irina. Eating Disorders And Media. Selfgrowth. 19 June 2008. Web. 7 Nov. 2014. http://www.selfgrowth.com/articles/Eating_disorders_and_media.html Source document

Electronic Surveillance in Intelligence Services

Electronic Surveillance in Intelligence Services Overview It will be argued that the increased use of electronic surveillance is unlikely to lead to the demise of human intelligence sources, this assignment will show that the two will work together and that regulation will ensure that that they will both enhance each other. It will be suggested that these two types of surveillance will continue to work alongside each other, which each being more useful in differing circumstances and therefore electronic surveillance will not replace the need for human intelligence. Main Body In recent years a combination of developing technology, concern about confession evidence and the changing nature of, especially, financial and drug-related crime has led the police and other law enforcement agencies to adopt increasingly sophisticated and intrusive, methods of investigation. Much of this has been largely hidden from public view and unregulated. Incorporation of the European Convention on Human Rights by the Human Rights Act 1998 will mean that privacy can only lawfully be interfered with if it is necessary to do so, and if it is carried out in accordance with law. The common law approach that the police can do what they want as long it is not prohibited by law is no longer acceptable. The Government introduced legislation or risk exclusion of evidence and challenge in both domestic courts and the European Court of Human Rights (ECHR). The result is the Regulation of Investigatory Powers Bill, covering the interception of communications, the power to demand communica tions data and decryption of unintelligible material, the use of covert operations and surveillance, and establishing a tribunal to deal with complaints. The scope of the warrant procedure is significantly expanded by the Bill since it will now include interceptions of private telecommunications systems, and will clearly cover the interception of mobile telephones, e-mails, and other computer communications. Under s. 26(3) of the RIPA intrusive surveillance occurs when a surveillance device is used or an individual is actually present on residential premises, or in a private vehicle, or it is carried out by such a device in relation to such premises or vehicle without being present on the premises or vehicle. Residential is defined in s. 48(1) of the RIPA as premises used as living accommodation, while premises includes movable structures and land. The definition excludes common areas of residential premises and clearly does not cover office premises (s. 48(7)(b)). Thus, covert surveillance of office premises falls within the term directed, rather than intrusive, surveillance. Section 26(3), read with s. 48(7), offers only a partial definition since it would cover all forms of covert surveillance taking place in relation to residential premises. Some forms of such surveillance can be treated as directed surveillance, as indicated below, and it is in relation to residential premises that an area of uncertainty is created as to the category into which surveillance falls. Under s. 32(3) of the RIPA authorisation of intrusive surveillance is on the grounds of the interests of national security, for the purpose of preventing or detecting serious crime or of preventing disorder, in the interests of the economic well-being of the UK. Proportionality requirements are introduced under s. 32(2): the authorising person must be satisfied that the action to be taken is proportionate to what is hoped to be achieved by carrying it out. Authorisations for such surveillance are granted by the Home Secretary under s. 41 or, for police or customs officers, by senior authorising officers, who are the highest ranking police officers. There is provision for the grant of authorisations in a case of urgency by persons of equally high rank, other than the senior authorising officer. (Christie v United Kingdom 78-A DRE Com HR 119) Under s. 36, the authorisation will not take effect until it has been approved, except where it is urgent and the grounds for urgency are set out in the notice, in which case the authorisation will take effect from the time of its grant. Under s. 38 senior authorising officers can appeal to the Chief Surveillance Commissioner against decisions of ordinary Surveillance Commissioners. The Commissioners have responsibility for the destruction of material obtained by surveillance, under s. 37, but there is no requirement that material no longer needed for proceedings and no longer subject to an authorisation must be destroyed. The provisions for authorisations under ss 33, 34, 35 and 36 mirror those under the Police Act 1997, Part III in that, under s. 35, notice must be given to a Surveillance Commissioner and, under s. 36, the authorisation will not take effect until it has been approved, except where it is urgent and the grounds for urgency are set out in the notice, in which case the authorisation will take effect from the time of its grant. Under s. 38 senior authorising officers can appeal to the Chief Surveillance Commissioner against decisions of ordinary Surveillance Commissioners. The Commissioners have responsibility for the destruction of material obtained by surveillance, under s. 37, but there is no requirement that material no longer needed for proceedings and no longer subject to an authorisation must be destroyed. Under s. 43 authorisations can be granted or renewed urgently orally by senior authorising officers or in writing by persons authorised to act on their behalf in urgent cases. If , under s. 43(3)(a), an authorisation is granted or renewed by a person entitled to act only in urgent cases, or was renewed by such a person or orally, it ceases to take effect after 72 hours. Section 42 provides special rules for the intelligence services which overlap with those of s. 5 of the Intelligence Services Act 1994. Under s. 42 the security and intelligence services can undertake intrusive surveillance on grant of a warrant. The grounds are under s. 32(3). As far as intrusive surveillance is concerned, the function of the services in support of the prevention or detection of serious crime is excluded where the application is by a member of GCHQ or the SIS. Under s. 44(3) a warrant authorising intrusive surveillance issued by a senior official, and not renewed under the hand of the Secretary of State, shall cease to have effect at the end of the second working day after its issue. In the case of other warrants that point will be at the end of a period of six months from t he day of issue or renewal. As is obvious from the most cursory examination of RIPA, the distinction between intrusive and directed procedures will be significant in all cases of covert activity because the level of authorisation required and the triggering conditions differ substantially. In the case of the police cell it is crucial, yet RIPA fails to provide an explicit classification of the cell in these terms. It is particularly disappointing that Parliament failed to pre-empt challenges to such an apparently widespread police practice by providing a definitive answer to this problem. It seems bizarre that in interpreting such a recent statute expressly designed to regulate covert activity the matter turns on peripheral matters of definition. The confusion on this point in RIPA cannot be underestimated: the Court of Appeal in Mason called for urgent clarification of whether the police cell is now governed by intrusive or directed surveillance under RIPA. Although the new Code of Practice issued under s. 71 of RIPA now suggests that cell bugging is intrusive surveillance, this is such an important issue for the suspect and apparently such a commonplace police technique that it is submitted that it ought to be dealt with on the face of the statute. The use of human beings to provide information is a valuable resource for the protection of the public and the maintenance of law and order. In order that local authorities and law enforcement agencies are able to discharge their responsibilities, use is made of ‘undercover’ officers and informants. These are referred to as ‘covert human intelligence sources’ or ‘sources’ and the area of work of undercover officers and informants to whom this procedure applies will be referred to as ‘source work.’ In 1999 the Association of Chief Police Officers (ACPO) and HM Customs and Excise published a set of Codes of Practice on Standards in Covert Law Enforcement Techniques. The Codes have no legal basis but are recognised by the police, HM Customs and Excise and the Government as providing authoritative guidelines, and these replace previous guidance issued by the Home Office. (See (www.homeoffice.gov.uk/ripa/ripact.htm).) As the accompanying Declaration on ethical standards and covert investigative techniques states, the working practices set out in the Codes seek to achieve a balance between the requirement to work within a defined framework for the safeguarding of civil liberties and the maintenance of a robust approach to the tackling of crime and criminality. In its reduced form the substance of this statement is a desire to ensure that covert techniques are fair and effective. (Murfield: 2001) Section 3 of this Code, Surveillance in or into Public Places, is of relevance to the type of operation considered here. This section is applicable to the planned deployment of covert surveillance resources against the public at large, in order to meet a particular law enforcement need, or against specified individuals in public places where no interference with property is intended. The Code goes on to provide that: Before giving authorisations for surveillance into public places where no unlawful interference with property is proposed, the authorising officer must be satisfied that the proposed surveillance is a reasonable means of achieving the desired result. Manna from heaven operations provide an opportunity to manipulate a combination of circumstances which may lead to an offence being committed. According to the widely accepted routine activity theory, offending is determined by the convergence in space and time of three factors: (i) a likely offender, (ii) a suitable target and (iii) the absence of a capable guardian. In the light of this obvious concerns arise over the planning of this type of operation as the police have varying degrees of control over all three factors. By choosing the location of the operation they have some influence over who may be exposed to the temptation offered, also over the presence of a capable guardian, and they have absolute control over the target, i.e. the type and value of the property used. The 1997 and 2000 Acts require the Chief Surveillance Commissioner to keep under review (with the assistance of the Surveillance Commissioners and Assistant Surveillance Commissioners) the performance of functions under Part III of the 1997 Act and Part II of the 2000 Act by the police (including the Royal Navy Regulating Branch, the Royal Military Police and the Royal Air Force Police and the Ministry of Defence Police and the British Transport Police), NCIS, the NCS, HMCE and of the 2000 Act the other public authorities listed in Schedule 1 and in Northern Ireland officials of the Ministry of Defence and HM Forces. The Intelligence Services Commissioners remit is to provide independent oversight of the use of the powers contained within Part II of the 2000 Act and the 1994 Act by the Security Service, Secret Intelligence Service, GCHQ and the Ministry of Defence and HM Forces (excluding the Royal Navy Regulating Branch, the Royal Military Police and the Royal Air Force Police, and in Northern Ireland officials of the Ministry of Defence. It is important to consider the effect that the human rights has on both electronic surveillance and human surveillance and its conflict with the RIPA. The substantive rights of Schedule 1 to the HRA may be said to fall into two groups. The first, which includes Article 6, covers a number of fundamental rights; they include the right to liberty under Article 5, the right to a fair hearing under Article 6(1); the presumption of innocence under Article 6(2); minimum rights applicable to everyone charged with a criminal offence under Article 6(3), including the rights to legal assistance of his own choosing and to examine or have examined witnesses against him and to obtain the attendance and examination of witnesses on his behalf under the same conditions as witnesses against him. Articles 8-11 and Protocols 1 and 6 may be said to cover a more developed conception of human rights; the rights provided include the right to respect for privacy under Article 8, and rights to the freedoms o f expression, association and assembly under Articles 10 and 11. Articles 8-11 indicate a structured approach to state interference with the guarantees. To be justified, such interference must be prescribed by law, have a legitimate aim, be necessary in a democratic society and be applied in a non-discriminatory fashion (Article 14). (Uglow: 1995) The European Court of Human Rights main concern has been with the necessary in a democratic society requirement; the notion of prescribed by law has been focused upon to some extent but usually with the result that it has been found to be satisfied. (See Malone v UK (1985) 7 EHRR 14) The legitimate aim requirement will normally be readily satisfied; as Harris, OBoyle and Warbrick point out, the grounds for interference (under paragraph 2 of Articles 8-11) are so wide that the state can usually make a plausible case that it did have a good reason for interfering with the right. (Harris et al, 1995 at p290) As has been demonstrated the use of electronic surveillance is complicated and heavily regulated. However it is useful and can work alongside covert human intelligent. It is worthy of considering some of the technicalities of the two forms of surveillance. There are some difficulties with electronics such as that it may not work and it can fail. However this can also be a problem with human covert surveillance in so far as the operations can fail, and the potential defendant can fail to be present, therefore there are equal difficulties with both of these methods of surveillance. Covert Human Surveillance will still require corroboration and can prove to be unreliable. The other difficulty that is raised in relation to covert human surveillance is its interaction with the human rights act. In the case of R v Lawrence, Hope, Stapleton, Stapleton, Bravard and May (3 August 2002, CA) this was considered. This was a case of VAT fraud, involving a loss of  £ 11 million. Evidence had been obtained by a covert surveillance device or probe which had been authorised under Pt III of the Police Act 1997. The appellants submitted before the Court of Appeal that the probe was a breach of Art 8 of the European Convention on Human Rights and that the provisions in the Police Act concerning intrusive surveillance were incompatible with the Convention. Dismissing the appeal, the court held that the probe did not breach Art 8. Covert surveillance was compatible with the Convention where it was authorised by law; such authority was provided by the Police Act. The surveillance was necessary in a democratic society for the prevention of disorder or crime. It was also proportionate. Article 8(2) was therefore complied with. The Police Act 1997 has been overtaken by Pt II of RIPA, which introduces regulatory procedures for various forms of surveillance which, until now, have had no basis in statute. RIPA provides for more stringent scrutiny than the Police Act. However, as with the Police Act and Art 8, Pt II of RIPA provides for no restriction on the use of evidence so obtained. Rather, RIPA is concerned with the various forms of surveillance described in s 26. Once authorised under s 27, the s 26 surveillance will be lawful in relation to that authorisation. Sections 28, 29 and 32 require that the covert surveillance be necessary and proportionate. Therefore in conclusion it is argued that the increased use of electronic surveillance is unlikely to lead to the demise of human intelligence sources, this assignment that the two work well together and that they are both heavily regulated. Regulation will ensure that the two will work together and that they will both enhance each other. It is suggested that these two types of surveillance will continue to work alongside each other, which each being more useful in differing circumstances Bibliography Cases Christie v United Kingdom 78-A DRE Com HR 119 Malone v UK (1985) 7 EHRR 14 R v Lawrence, Hope, Stapleton, Stapleton, Bravard and May (3 August 2002, CA) Legislation Intelligence Services Act 1994 Police Act 1997 Regulation of Investigatory Powers 2000 Regulation of Investigatory Powers (Covert Surveillance: Code Of Practice) Order 2002 (SI 2002 NO. 1933) Journal Articles S. Uglow, Covert Surveillance And The Echr [1999] Crim Lr 287. D. J. Harris, M. Oboyle and C. Warbrick, Law Of The European Convention On Human Rights (1995) At 290 P. Mirfield, Regulation Of Investigatory Powers Act 2000 (2): The Evidence Provisions [2001] Crim Lr 91 Books Feldman, Civil Liberties and Human Rights in England and Wales (2nd edn, 2002); S H Bailey, D J Harris D C Ormerod, Civil Liberties, Cases and Materials (5th edn, 2001); N Whitty, T Murphy S Livingstone, Civil Liberties Law: The Human Rights Act Era;

Treatments for Metronidazole-Resistant Giardiasis A Review

Treatments for Metronidazole-Resistant Giardiasis A Review Nicole Wagner Abstract Giardiasis is a protozoal infection and a health issue in many parts of the world for both humans and animals. Giardia spp. Are responsible for diarrheal diseases, and current treatments are not consistently effective due to the development of drug resistance. The common drugs used to treat the parasite often have undesirable side effects. New drugs, drugs previously used for other conditions, and natural remedies are all being investigated for use in treating giardiasis and reducing Giardia numbers. The mode-of-action and potency of these alternative treatments give insight into new therapies, although more research is needed. Introduction Protozoal Giardia spp. Occur in two forms, a motile, flagellated trophozoite, and a resistant cyst. The motile trophozoite adheres to the intestinal wall of its host, while the cyst form is passed in the hosts feces then re-ingested in another host (Hendrix and Robinson 2012). It is now suspected that Giardia is species specific and the human forms are included in the Giardia lamblia assemblage and include Giardia intestinalis and Giardia duodenalis (Hendrix and Robinson 2012). Giardiasis is caused by a protozoal parasite that is responsible for health issues worldwide in humans and animals. In humans, the parasite is responsible for approximately 184 million cases of giardiasis each year (Hart et al. 2015). In animals, it has been found that in North America some herds of dairy calves have the parasite in 100% of the animals, and in Australia, the most common enteric parasite of dogs is a species of Giardia (Thompson. 2000). Signs and symptoms of giardiasis include chronic and acute diarrhea and vomiting (Hart et al. 2015). These significant intestinal diseases can decrease appetite, cause malabsorption, malnutrition and even death (El-Taweed 2015). And because this parasite is found in domesticated animals, there is a significant zoonotic transmission potential (Thompson. 2000). A calf can shed 105 to 106 cysts per gram of feces, and re-infection can occur with ingesting as few as 10 cysts. As the Giardia cysts survive well in water there is a potential f or contamination of untreated water supply as well (Thompson 2000 and Watkins and Eckmann 2014). There is no vaccine available for Giardia, so the treatment of the disease involves drug therapy, like the antibiotic metronidazole, a 5-nitroimadazole class drug (Watkins and Eckmann 2014 and Hart et al. 2017). Other drugs of this class are also used to treat giardiasis with varying degrees of success. However, like many antibiotics some drug resistance has been found (Watkins and Eckmann 2014). Several studies demonstrate Giardia spp. resistance to the 5-nitroimadazole class of drugs, including one that recorded 22% of patients in a clinic in Spain receiving treatment for giardiasis did not respond to metronidazole (El-Taweed 2015). Perhaps contributing to the problem of emerging drug resistance, are the undesirable side effects of common antiprotozoal drugs. Some of these side effects include intestinal discomfort, flatulence, nausea, vomiting, and the metallic taste of the drugs (Sahib et al. 2014). It is human nature to stop using a drug with these side effects as soon as it seems to be working, and this leads to the potential for an increase in 5-nitroimidazole drug resistance over time. Also, the use of the 5-nitromadazole class drugs at lower doses for treating gingivitis and pre-surgical colorectal cases, may allow for the growth of drug-resistant forms of Giardia (El-Taweed et al. 2015). Research into how Giardia become resistant to metronidazole and the active components of other successful drugs is important to the success of treating giardiasis in humans and animals. The investigations into different drugs and herbal remedies involve identifying the mode-of-action, how the active component is effectiv e against this protozoan in both trophozoites and cyst form (Galeh et al. 2016). As an alternative to metronidazole, older antibiotic drugs, new antibiotic drugs and plant extracts and essential oils are being considered by many researchers. Newer drugs are being considered to overcome Giardia resistance like auranofin, a drug currently prescribed for rheumatoid arthritis (Watkins and Eckmann 2014.). Researchers are also considering plants and plant extracts for a new anti-giardia agent. These extracts have been used in traditional medicine to treat diarrhea in places in South America, India, Iran, and Turkey where Giardia is endemic (Watkins and Eckmann 2014). Research has been done investigating compounds from garlic (Mikaili et al. 2014), ginger and cinnamon (Mahmoud et al. 2014), pomegranate (Al-Megrin 2017), and native plants from Brazil (Martins et al. 2015), the Yucatan (Sergio et al. 2005) and their effectiveness against Giardia. Identifying the compounds in the plants that are most effective against the protozoa will provide another option for treatment of giardiasis. Drug Therapies As previously mentioned, the number of cases of Metronidazole-resistant giardiasis is growing. Other 5-nitroimadazole and nitro-class drugs have been tested against Giardia like nitazoxanide and furazolidone (Watkins and Eckmann 2014). These drugs work by reducing the nitrogen group on the drug compounds to activate toxic free radicals. The advantages of the new drugs are shorter length of treatment and reduced cellular damage to the liver and kidneys (Jarrad et al 2016). Side effects are seen in the use of these drugs, as in the case of furazolidone, where some hemolysis was observed in some patients (Watkins and Eckmann 2014) and in 5-nitroimadazole drugs side effects like nausea, vomiting and headaches are reported (Jarrad et al. 2016). When developing new drug treatments, researchers investigate how the parasite is developing resistance to current treatments. In the case of 5-nitroimodazole drugs, the potency of a substance against Giardia species is due to the activation of the drug by an enzyme pyruvate ferredoxin oxidoreductase (PFOR). The drugs nitro group is reduced by the protozoans PFOR enzyme, producing toxic free radicals which bond to target molecules in the microbe, inactivating them and killing the parasite (Watkins and Eckmann 2014). The resistant protozoans have down-regulated the PFOR enzyme (Jarrad et al. 2016 and Galeh et al. 2016). To treat giardiasis, research has focused on this nitro group and the formation of toxic free radicals. Other drugs are being developed that incorporate a benzene ring, instead of (or in addition to) the nitro groups. These drugs act on the Giardia cellular vesicles, causing swelling, and are more effective than nitazoxanide and metronidazole (Watkins and Eckmann 2014) . Not all research has resulted in support for the development of new drugs in the 5-nitromiadazole class. In a study conducted in Iran, researchers tested the theory in human clinical studies, utilizing PCR to identify genetic mutations that appeared in metronidazole-resistant Giardia lamblia. In the metronidazole-resistant G. lamblia, the protozoa did not show down regulation of PFOR and it is suspected that other predisposing factors were responsible for the drugs ineffectiveness(Galeh et al. 2016). Further research is being done to test the new drugs like nitroimidazole and furazolidone for cytotoxicity towards human liver, kidney, and intestinal cells (Watkins and Eckmann 2014). These side effects can be serious in immune-compromised subjects and children. Older antibiotic drugs like albendazole and mebendazole, benzimidazole class drugs, have been shown to be effective against Giardia as well. These drugs are currently used to treat roundworm infections. The benzimidazole class drugs act by binding to tubulin and interfering with the protozoan cytoskeleton (Watkins and Eckmann, 2014). Research into the effectiveness of metronidazole and albendazole in mice showed that some Giardia isolates developed resistance to one or the other drug and in some cases both drugs (Lemà ©e et al. 2000). In the case of albendazole, some Giardia duodenalis resistance developed in a mouse model (Lemà ©e et al. 2000). In another study in Bolivia when albendazole was used to reduce the hookworm infection, the number of Giardia infections increased showing some (Watkins and Eckmann 2014). Drug research of existing drug libraries has also revealed some drugs that previously were not used as antimicrobials are effective against Giardia. A drug used for rheumatoid arthritis, auranofin, inhibits the growth of metronidazole-resistant Giardia. It works by inhibiting the thioredoxin-glutathione reductase enzyme (Watkins and Eckmann 2014). A drug used for obesity treatment, orlistat, which is poorly absorbed, is active in the intestine. Orlistat works by inhibiting lipases in Giardia isolates, preventing lipid metabolism (Watkins and Eckmann 2014). Ginger and Cinnamon Current research into metronidazole-resistant Giardia infections has gone beyond investigating new drugs or existing drug libraries. Diarrheal treatments around the world have shown promise in providing avenues for new giardiasis therapies and treatments. Some of this research involves the investigation into anti-nausea spices, ginger and cinnamon. Research has been conducted using ginger extracts in both in vivo and in vitro studies. In an in vitro study (Abdel-Hafeez et al. 2016), a comparison was made between gingers and nitazoxanides effectiveness against Giardia lamblia trophozoites. Ginger was chosen to contrast with the drug because of its historical use as an anti-nausea and anti-diarrheal treatment. Ginger extract is an antioxidant with alkaloids, saponins, tannins, and flavonoids. It is suspected that either the antioxidant or flavonoids have a negative effect on the trophozoites (Mahmoud et al. 2014). A study investigated curcumin, an antioxidant, also found in Zingiber officinale and other pungent spices (Perrez-Arriaga et al. 2006) showed that in the presence of curcumin at concentrations similar to metronidazole, significant swelling was seen in the Giardia trophozoites, indicating possible cell membrane interference (Perrez-Arriaga et al. 2006). In the research conducted by Abdel-Hafeez et al. (2016), cultured fecal samples treated with ginger extract at 20mg/mL resulted in similar reduction of the number of viable trophozoites in the culture as nitazoxanide. The findings were based on counts of viable trophozoites (pear-shaped, mobile, and non-refractory quality) under a light microscope. Verification of findings may use in vivo studies with mice or rats, and improved counting and staining techniques are indicated for future research. Meanwhile, ginger continues to be used for a variety of intestinal infections in Thailand, India, and Egypt (Abdel-Hafeez et al. 2016). In the in vivo study by Mahmoud, et al (2014)., cinnamon was also evaluated against Giardia trophozoites and cysts. As stated previously, the cyst is found in fecal samples as a transmissible form. The researchers This study involved using Giardia lamblia cyst infected rats and measured doses of ginger at 10 and 20 mg/kg/day and cinnamon at 10 and 20 mg/kg/day. As Perrez-Arriaga et al. (2006) previously researched, active compounds in ginger may affect the protozoans cell membrane. In another study, Proanthocyanidins were identified as an active compound in cinnamon (Williams et al. 2015). Proanthocyanidins, also found in berries, disrupt protozoans adhesive ability which is necessary for the trophozoite to maintain its position in the intestine (Anthony et al. 2007). In the Mahmoud study (2014) the rats were euthanized and their intestines washed for a measurement of trophozoites and to determine intestinal damage (Anthony et al. 2007). Their stools were also collected for three day s prior to euthanasia to perform a count of cysts excreted (Mahmoud et al. 2014). According to the results of this study, cinnamon given to the rats at the 20 mg/kg dose resulted in a 100% reduction in the number of cysts found in their fecals, and a 34% reduction in the number of trophozoites. When rats were given a dose of 20mg/kg of ginger the number of cysts found in their stool was reduced by 90.1% and the number of trophozoites in the intestinal wash was reduced by 75.45%. So, the cinnamon was more active against cysts and the ginger was more active against the trophozoites in the rats (Mahmoud et al. 2014). The study also utilized electron microscopy to count and identify Giardia cysts and trophozoites. By utilizing this technology, and the researchers were able to show that not only was the infection reduced with cinnamon, but the intestinal mucosa was healthier in the samples taken as compared to the ginger-dosed rats (Mahmoud et al. 2014). This study, however did not utili ze a positive control group to measure the difference (if any) between using ginger and cinnamon extracts compared with using metronidazole or other drug treatment for giardiasis. Additional research may determine whether the intestinal mucosa would improve, with the drug treatment as occurred in the study with cinnamon and ginger (Mahmoud et al. 2014). Garlic and Shallot One of the most promising and researched herbal extract is allicin, a component of plants in the garlic and onion family. Garlic and shallot plants have been used in traditional medicine in various parts of the world for hundreds of years (Mikaili et al. 2013). Sulfur-based components like allicin (diallyl dithiosulfinate), diallyl disulfide, and S-allylcystein of these plants are of interest to research for use in pharmacological studies (Mikaili et al. 2013). In an in vitro study investigating whole garlic extract (Harris et al. 2000), garlic was shown to be effective against Giardia intestinalis at a concentration of 0.3mg/mL. The researchers went on to examine how the compounds in garlic were acting on the Giardia and whether allicin was the compound of interest. Allicin has a very short half-life in vivo, but the thiosulfates that result from its breakdown are bioavailable longer to act against Giardia trophozoites (Harris et al. 2000). In this study the researchers investigated the anti-parasitic activity of these compounds, and they showed that diallyl disulphide was particularly effective in reducing the number of trophozoites. Another component, allyl alcohol, damaged the trophozoites by causing cellular swelling and immobility (Harris et al. 2000). In another study focusing on diallyl trisulfide (DAT) from garlic, a concentration of 300 ug/mL was effective against Giardia lamblia (Lun et al. 1994). The researchers used an in vitro test to determine the IC50 for DAT, and the result was 8.5-14 ug/mL, using the same tests that determined the IC50 of metronidazole. The use of DAT in China for treatment of other parasitic infections is not uncommon (Lun et al. 1994), but it will be necessary to determine how DAT is effective against the parasite in vivo in future research. One avenue that research may pursue is in studying how DAT affects tubulin (Hosono et al. 2005), which would indicate that this substance has a similar effect as the benzimidazole drugs like albendazole. Further research into obtaining effective concentrations of these components of garlic and onions is necessary. Herbal Extracts Other herbal extracts have been investigated for their biologically active components and effectiveness as a treatment for giardiasis. Three of these show promise in recent studies. Peppermint (Mentha x piperta L.) is used as an herbal remedy for stomach discomfort (Vidal et al. 2007). Dill is also used in some areas of the world to treat children with diarrhea (Sahib et al. 2014). Pomegranate peel contains some substances that prove active against Giardia (Al-Megrin 2016). Mentha x piperta (peppermint) is known to have a relaxation effect on gastrointestinal smooth muscle, and this is suspected to be the result of the menthol affecting calcium channels (Kiefer et al. 2008). In one study methanolic extract from Mentha x piperta was tested against Giardia lamblia (Vidal et al. 2007). This study measures IC50, which is the calculation of the amount of a substance necessary to inhibit or kill one-half of the microbes. The IC50 after 48 hours of exposure was 0.8 ug/mL, similar to the IC50 of metronidazole and furazalidone after 24 hours (Vidal et al. 2007). The study tested different concentrations of the dichloromethane (DCM) from Mentha x piperta and found that a dose of 100 ug/mL after 48 hours almost eliminated the presence of trophozoites in the culture media (Vidal et al. 2007). The study also examined how DCM was altering the morphology of trophozoites utilizing electron microscopy, and found changes to plasma membranes (Vidal et al. 2007). This sugg ests the need for further research into why the protozoal membranes were altered, what biologically active components of peppermint were involved, and whether this alteration would also affect intestinal cells in mammals (measuring potential toxicity). In a study that researched the extracts from the Dill plant (Anethum graveolens), researchers conducted a clinical trial with children Giardia trophozoites and cysts, or if the dill acted on the muscle cells in the intestine, reducing smooth muscle contraction. Further research needs to be conducted into these issues. Pomegranate peel extract was also tested for anti-Giardia activity in another study (Al-Megrin 2016). Researchers studied mice that were infected with the Giardia cysts, and given an extract of pomegranate peel daily. Then the number of cysts produced in the mouse stool and the antigen presence for Giardia were counted and measured respectively. There was a reduction in the number of cysts counted in the groups of mice that had received the pomegranate, however there was also a natural reduction in the number of cysts in the studys control group (Al-Megrin 2016). The researchers also reported that the rate of detection of the Giardia antigen in the groups that were treated was significantly (P Native Plants Ethnopharmacology is becoming one method for identifying plant-based sources for new pharmacological treatments. Ethnopharmacology studies involve interviewing people who are native to specific areas to identify historical and current plant species used to treat disease. In the case of Giardia treatment, researchers identified diarrhea as the key symptom in 90% of human cases (Neiva et al. 2014). Although people reporting to clinics or hospitals with diarrhea did not necessarily identify causative agents, in some cases they were self-treating with plants from the area or from their own gardens (Neiva, et al. 2014). The identification of plants used by people suffering from diarrhea allowed researchers to focus on specific plant species in anti-giardiasis studies. In one study by Neiva et al. (2014) the researchers focused on an area around Sao Luis, Brazil. From interviewing and collecting plant samples that people were using to treat diarrhea and dysentery symptoms, the researchers identified five potential plants to test for anti-Giardia effectiveness. The researchers also identified the part of the plants and the preparation of the plants used for treatment of diarrhea by these patients of a healthcare facility and private specialty institution (Neiva et al. 2014). The five species of plants selected to investigate were Anacardium occidentale L., Chenopodium ambrosioides L., Passiflora edulis Sims., Psiddiumguajava L., and Stachytarpheta cayennesis (Rich) Vahl. (Neiva et al. 2014). It was found that all the plants had some giardicidal activity, but Passiflora was most effective at IC50 In another similar ethnopharmacology study, researchers investigated plants native to the Yucatan peninsula in Mexico that were used to treat diarrhea (Paraza-Sanchez et al. 2005). This study was conducted in vitro using 10 methanol extracts from native plants. In this study Tridax procumens as a whole plant was used (air-dried and powdered into methanol, then evaporated, and added to DMSO) (Paraza-Sanchez et al. 2005). The researchers identified from other studies that the plant contains hydrocarbons, fatty acids, flavonoids, bis-bithiophene. Flavonoids may contain polyphenols and inhibit Giardia from adhering to the intestinal wall (Anthony et al. 2007) In other plants tested, C. dentata, D. cahagenesis, and B. cressifolia have not had their chemical components analyzed, although they all had giardicidal activity (Paraza-Sanchez et al. 2005). It is unknown at this time why these native plants are effective against Giardia spp. (Paraza-Sanchez et al. 2005). Research has been conducted on the Rubus liebmanii medicinal plant native to Mexico. The antiprotozoal active compounds were identified as epicatechin and catechin (polyphenols), Nigaichigoside F1, beta-sitosterol, squalene, and 3,4 hydroxybenzoic acid (Jimà ©nez-Arellanes et al. 2012). In this study, extracts from the plant were fractionated to identify specific compounds, an extract of R. liebomanii was tested against G. lamblia with a negative control and a metronidazole infused positive control, and the research continued using guinea pigs and mice as test subjects. The results indicated that the Nigaichigoside F1 had an IC50 of 2.17 ug/mL as compared with metronidazole which had an IC50 of 0.5 ug/mL in cultures of G. lamblia (Jimà ©nez-Arellanes et al. 2012). When the potential toxicity of the plant was tested in male rats, the pure extract of R. liebmanii was not toxic, even at 1000mg/kg dosages (Jimà ©nez-Arellanes et al. 2012). Further research into these plants may involv e identifying how the active components are working against the protozoans and identify more effective treatments, which will need to be tested in vivo. Solanum lycoparum is also a native plant of Brazil. In research published in 2015 (Gilmarcio et al. 2015), this native species was investigated for its anti-Giardia potential. The fruit of this plant is used in traditional medicine (Gilmarcio et al. 2015). Two glycoalkaloids, solamargin (Sg) and solasonine (Sn) have been identified as having potential as anti-Giardia treatments (Gilmarcio et al. 2015). Both compounds were effective against Giardia lamblia, with Sg having an IC50 of 120.3 ug/mL and Sn having an IC50 of 103.7 ug/mL. However, when both compounds were mixed as they would be in the fruit of S. lycoparum, their IC50 was 13.23 ug/mL, much lower (Gilmarcio et al. 2015). This demonstrates a synergistic effect of the compounds. The researchers also used an index of selectivity calculation to measure effectiveness of the compound as compared to toxicity against macrophages, and the combined glycoalkaloids had a relatively high index (Gilmarcio et al. 2015). This index was neces sary because glycoalkaloids can be toxic. In vitro studies of the combined Sn+Sg treatment would provide additional research opportunities and determine the toxic effects of the glycoalkaloid while treating Giardia lamblia. Glycoalkaloids affect permeability of mammalian intestinal cells (Gee et al. 1996), however the glycoalkaloids found and studied from the S. lycoparum are not the most toxic. It is likely; however, no research could be found in the current literature searches, that the effect of glycoalkaloids on the Giardia trophozoites cell membrane did cause cellular swelling and changes to the vesicles and flagella. Essential Oils Clove oil, an essential oil from Syzgium aromaticum, has been used to treat digestive disorders and diarrhea (Machado et al. 2011). Research into essential oils has shown they are effective against many bacterial and fungal infections, but little research has been done to discover how the oil works (Machado et al. 2011). Eugenol is a major of several essential oils including S. aromaticum, and in this research the eugenol comprised 85% of the essential oil tested (Machado et al. 2011).In a study testing the effect of clove oil and eugenol on Giardia lamblia it was shown that S. aromaticum had an IC50 value of 134 ug/mL and eugenol had an IC50 value of 101 ug/mL (Machado et al. 2011). The study also utilized scanning and transmission electron microscopy to measure morphological changes in the Giardia that were incubated with the S. aromaticum essential oil. It was observed that the adherence of the Giardia was inhibited in the presence of eugenol (Machado et al. 2011). Giardia normall y attach to the intestinal wall to maintain position, obtain nutrients, and reproduce. The essential oil contained eugenol, and although it affected adherence, it did not cause the Giardia trophozoites to lyse, so the results in this study indicated that other components of the S. aromaticum oil were responsible for the cell death (Machado et al. 2011). Other essential oils are used to treat digestive issues. One, from Ocimum basilicum of the basil family, was studied for its anti-Giardia effects (de Almeida et al. 2007). In this study the researchers again isolated components of the essential oil and tested for antigiardial activity (de Almeida et al. 2007). This study also investigated eugenol as one of those components, and found the eugenol was effective against the Giardia trophozoites (de Almeida et al. 2007). The study included testing the linalool, which makes up 69.33% of the essential oil in addition to eugenol. Linalool was shown to be even more effective at reducing the number of viable Giardia lamblia trophozoites (de Almeida et al. 2007). To verify potential toxicity of the essential oil and its components, the researchers tested mouse macrophages in the same concentrations of Ocimum basilicum, eugenol and linalool and found that there was little to no effect on the cells (de Almeida et al. 2007). The researchers also identified an inhibitory effect of the oil and it components to a group of cysteine peptidases enzymes that are commonly found in these protozoans (de Almeida et al. 2007). The inhibition of cysteine peptidases has been shown to have a lethal effect on trophozoites of another protozoal species, Entamoeba histolytica (Ankri et al. 1997). Ozone In an interesting study (Boland-Nazar et al. 2016), olive oil injected with ozone was tested as a treatment for giardiasis. In an in vitro study, the tubes of Giardia were combined with different concentrations of ozonated olive oil, and this proved effective against Giardia cysts after 100 hours of incubation (Boland-Nazar et al. 2016). It is suspected by the researchers that the extra oxygen atom acts a free radical, like the immunological response of macrophages and neutrophils (Boland-Nazar et al. 2016). Olive oil is effective at stabilizing a delivery system for ozone without losing its durability (Boland-Nazar et al. 2016), and the higher the concentration of ozone in the oil, the more effective the treatment is against Giardia cysts. The researchers suggest conducting an in vivo study with this substance to verify their hypothesis (Boland-Nazar et al. 2016). Discussion Research into treating giardiasis will continue as standard treatments like metronidazole go up against greater drug resistance. The mode of action of different therapies has been investigated and includes inhibiting PFOR, cysteine proteinases, inhibiting adherence (Anthony et al. 2007), tubulin and cytoskeleton interference, and cell membrane interference. Table 1 shows some of the different treatments dosage requirements and active compounds. The 5nitroimadazole drugs are the most commonly prescribed treatments for giardiasis world-wide. New drugs are being developed from within this class, altering the nitro-group or adding benzene rings to the molecules to improve effectiveness considering growing metronidazole resistance (Watkins and Eckmann 2014). Other drugs that have been prescribed for anti-parasitic treatment or other purposes entirely are also being investigated. This includes anthelminthic drugs as well as drugs that were initially developed to treat obesity and rheumatoid arthritis (Watkins and Eckmann 2014). Finally, herbal, spice, and plant-based extracts are being investigated for their antiprotozoal activity. Although Table1 does not show an IC50 for each of the compounds discussed in this paper, it does highlight the active components. Table 1: Effectiveness of different substances in inhibiting Giardia IC50 Active compound Reference Metronidazole 0.8 ug/mL 5-nitroimadazole Jarrad et al. 2016, Watkins and Eckmann, 2014, Vidal et al 2007 Albendazole 52.4 ug/mL Benzimidazole Jarrad et al. 2016, Watkins and Eckmann, 2014, Lemee et al. 2000 Furazolidone 0.65 ug/mL 5-nitrofurans Jarrad et al. 2016, Watkins and Eckmann, 2014, Vidal et al 2007 Garlic 14 ug/mL Diallyl trisulfide Lun

Free Glass Menagerie Essays: The Characters :: Glass Menagerie essays

The Characters of The Glass Menagerie Generally when some one writes a play they try to elude some deeper meaning or insight in it. Meaning about one's self or about life as a whole. Tennessee Williams' "The Glass Menagerie" is no exception the insight Williams portrays is about himself. Being that this play establishes itself as a memory play Williams is giving the audience a look at his own life, but being that the play is memory some things are exaggerated and these exaggerations describe the extremity of how Williams felt during these moments (Kirszner and Mandell 1807). The play centers itself on three characters. These three characters are: Amanda Wingfield, the mother and a women of a great confusing nature; Laura Wingfield, one who is slightly crippled and lets that make her extremely self conscious; and Tom Wingfield, one who feels trapped and is looking for a way out (Kirszner and Mandell 1805-06). Williams' characters are all lost in a dreamy state of illusion or escape wishing for something that they don't ha ve. As the play goes from start to finish, as the events take place and the play progresses each of the characters undergoes a process, a change, or better yet a transition. At the beginning of each characters role they are all in a state of mind which causes them to slightly confuse what is real with what is not, by failing to realize or refusing to see what is illusioned truth and what is whole truth. By the end of the play each character moves out of this state of dreamy not quite factual reality, and is better able to see and face facts as to the way things are, however not all the characters have completely emerged from illusion, but all have moved from the world of dreams to truth by a whole or lesser degree. Tom Wingfield makes a most interesting transition. He changes twice during the course of the entire play. One change occurs at the end of the memory part of the play, then he is changed again sometime between when the actual play took place and the time that he returns after serving in the merchant marines. In the beginning Tom Wingfield, the main character and the narrator of the play, feels trapped like a caged animal who needs to be set free which some times causes him to seem to be without pity or remorse (Kirszner and Mandell 1806).

Wernicke’s Encephalopathy Essays -- Biology Health Medicine Papers

Wernicke’s Encephalopathy Introduction Carl Wernicke first described the syndrome in 1881. He referred to the disorder as acute superior hemorrhagic polioencephalitis. Some of the original patients he described included two male alcoholics and a women with esophageal stenosis. He described a clinic triad of encephalopathy, ophthalmoplegia, and ataxia. Unfortunately, most diagnoses are not made clinically but rather at autopsy. This suggests that the classic clinical triad is rare, or that clinicians do not properly recognize the symptoms. In some clinical studies, only one third of patients diagnosed with Wernicke’s encephalopathy (WE) presented with the classical triad. The majority of the patients presented encephalopathy (characterized by disorientation, indifference, and inattentiveness). Ocular motor abnormalities (nystagmus, lateral rectus palsy, and conjugate gaze palsies) occurred in 96%, resulting from oculomotor, abducens, and vestibular nuclei lesions. Gait ataxia presented in 87%, probably due to a combination of cerebellar and vestibular involvement as well as polyneuropathy. However, an autopsy-based study revealed that while 82% had mental status abnormalities only 23% had ataxia, 29% ocular motor abnormalities, and 11% polyneuropathy. The clinical triad was identified in only 17% of autopsy cases, and 19% sh owed none of the classic symptoms. This discrepancy between the clinical and autopsy-based studies is probably due to exclusion of atypical cases in the clinical series and the underestimation in the autopsy series of classic signs that were not properly elicited, recognized, or recorded (1). At autopsy the characteristic lesions of WK occur primarily in nuclei and structures surrounding the thi... ...e), 8 (2):107-113. 6. Butterworth, R. F., Pathophysiology of Cerebellar Dysfunction in the Wernicke-Korsakoff Syndrome. Canad. J. Neuroscien., 1993 (May), 20 suppl. 3: sl23-126. 7. Parkin, A. J., Dunn, J. C., Lee, C., O’Hara, P. F., Nissbaum, L. Neuropsychological Sequelae of Wernicke’s Encephalopathy in a 20-Year-Old Woman: Selective Impairment of a Frontal Memory System. Brain Cognition, 1993 (Jan), 21(1): 1-19 8. Halliday, G., Ellis, J., Harper, C. The Locus Coeruleus and Memory: A Study of Chronic Alcoholics With and Without the Memory Impairment of Korsakoff’s Syndrome. Brain Research, 1992 (Dec), 598; 33-37. 9. Halliday, G., Ellis, J., Heard, R., Caine, D., Harper, C. Brainstem Serotonergic Neurons in Chronic Alcoholics With and Without the Memory Impairment of Korsakoff’s Psychosis. J. Neuropathol. Exp. Neurol., 1993 (Nov), 52(6):567-579.

Generally Accepted Accounting Principles and Balance Sheet

F? 151. Assets become liabilities when they expire. F152. Revenue results from collection of accounts receivable. F153. A company’s fiscal year must correspond to the calendar year. T154. Accounting periods should be of equal length to facilitate comparison between periods. T155. When there is no direct connection between revenues and costs, the costs are systematically allocated among the periods benefitted. T156. Applying accrual accounting results in a more accurate measurement of profit for the period than does the cash basis of accounting. F157. Adjusting entries affect cash flows in the current period.T158. Revenue cannot be recognized unless delivery of goods has occurred or services have been rendered. F159. Accrual accounting recognizes revenues and expenses at the point that cash changes hands. F160. A deferral is the recognition of an expense that has arisen but has not yet been recorded. T161. Adjusting entries are useful in apportioning costs among two or more acc ounting periods. T162. An adjusting entry includes at least one balance sheet account and at least one income statement account. T163. Recording incurred but unpaid expenses is an example of an accrual. F164.If all transactions were originally recorded in conformity with GAAP, there would be no need for adjusting entries at the end of the period. T165. Every adjusting entry must change both an income statement account and a balance sheet account. F166. When the reduction in prepaid expenses is not properly recorded, this causes the asset accounts and expense accounts to be understated. T167. Accumulated depreciation may be referred to as a contra-asset account. T168. The adjustment to record depreciation of property and equipment consists of a debit to depreciation expense and credit to accumulated depreciation.T169. When services are not paid for until they have been performed, the accrued expense is recorded by an adjusting entry at the end of the accounting period. T170. The amou nt of accrued revenues is recorded by debiting an asset account and crediting an income account. F171. Acquiring a computer for cash is just exchanging one asset for another and will not result in an expense even in future periods. F172. A decrease in an expense account is the equivalent of a decrease in owner’s equity. F173. Accrued revenue is a term used to describe revenue that has been received but not yet earned. T174.Book value is the original cost of a building less depreciation for the year. F175. The adjusting entry to allocate part of a cost of a one-year fire insurance policy to expense will cause total assets to increase. T176. The adjusting entry to recognize earned commission revenues, not previously recorded or billed will cause total assets to increase. F177. The adjusting entry to recognize an expense which is unrecorded and unpaid will cause total assets to increase. T178. The adjusting entry to recognize earned revenues which was received in advance will ca use total liabilities to decrease.F179. The maximum period covered by a worksheet is 6 months. T180. Withdrawals is recorded in the Balance Sheet debit column of the worksheet. F181. The Owner’s capital account is shown in the Income Statement credit column in the worksheet. F182. The Owner’s withdrawal account will not appear on an adjusted trial balance on the worksheet. F183. Accumulated depreciation appears on the income statement. T184. The worksheet is used to pull together up-to-date account balances needed to prepare the financial statements. F185.Financial statements are prepared from the adjusted trial balance of the worksheet. F186. Because adjusting entries are recorded on a worksheet, they do not need to be journalized or posted. T187. A loss occurs when there are more expenses than revenue. T188. If revenue and expenses were equal for an accounting period, the result would be neither profit nor loss. T189. The worksheet is not presented with the financial statements. T190. The third step in worksheet preparation is to enter the adjusted account balances in the adjusted trial balance column.T191. The worksheet is a convenient device for completing the accounting cycle. T192. After all necessary adjustments are entered in the worksheet, the two adjustment columns are totaled to prove the equality of debits and credits. F193. Income and expense accounts are moved to the balance sheet columns of the worksheet. F194. Assets, liabilities capital and withdrawal accounts are extended to the income statement column of the worksheet. T195. The balance of the Unearned Revenues account will appear in the balance sheet credit column of the worksheet. F196.The balance sheet credit column of the worksheet usually contains only the liability and equity accounts. F197. Where the income statement column of the worksheet are totaled the excess of debits over credits is called profit. F198. The totals of the balance sheet columns of the worksheet will usually be the same as the totals appearing in the formal balance sheet. T199. The last step in the worksheet preparation is to enter the profit and loss figure as a balancing figure in the income statement and balance sheet columns. T200. The worksheet helps the accountant discover existing posting and calculation errors.T201. If an asset has been carried to the debit column of the income statement and a similar error occurred involving income or liabilities, the worksheet may appear to be correct but the profit figure is actually misstated. F202. Financial statements are confidential documents which are available only to the owner of the business. T203. The focal point of the accounting cycle is the financial statements. T204. The income statement shows the types and mounts of revenues and expenses for the accounting period. F205. The excess of expenses over revenues is called loss. F206.Expenses are increases in equity caused by the entity’s income-generating activities. F 207. Cash loaned from a bank constitutes income. F208. The statement of changes in equity uses only the profit figure from the income statement to explain the change in equity. T209. The balance sheet provides the financial statement user the type and amount of each asset, liability and capital account at a particular date. T210. The balance sheet is prepared based on the final equity balance in the statement of changes in equity. F211. The account form of balance sheet shows assets, liabilities and equity in a vertical sequence.T212. Financial flexibility is the ability to take effective actions to alter the amounts and timings of cash flows so that it can respond to unexpected needs and opportunities. T213. Solvency refers to the availability of cash over the longer term to meet financial commitments as they fall due. T214. Liquidity refers to the availability of cash in the near future after taking account of the financial commitments over this period. T215. An income statement r efers to the specified period while a balance sheet shows the financial position of the entity at a particular date. T216.Cash flow statement reports the amount of cash received and disbursed during the period. T217. Notes to financial statements include narrative descriptions or more detailed analyses of amounts shown on the face of the balance sheet, income statement, cash flow statement and statement in changes in equity. T218. Accounting policies are the specific principles, bases, conventions, rules and practices adopted by an enterprise in preparing and presenting financial statements. F219. The purchase of an equipment is an example of a financing activity. T220. Buying and producing goods and services are examples of operating activities.T221. The purchase of land is an example of an investing activity. F222. Paying taxes to the government is an example of financing activity. T223. Financial position may be assessed by referring to the balance sheet. T224. The statement in c hanges in equity discloses the withdrawals during the period. F225. The heading of the income statement might include the â€Å"As of December 31, 2011. † T226. The balance sheet is also known as the statement of financial position. T227. The statement of cash flows discloses significant events related to the operating, investing and financing activities of the business.T228. The statement of changes in equity relates the income statement to the balance sheet by showing how the owner’s capital account changed during the accounting period. F229. The account Commissions Earned would appear on the balance sheet. F230. The account Wages Payable would appear in the income statement. T231. Financial statements cannot be prepared correctly until all the accounts have been adjusted. F232. A worksheet is more useful for a small company than a large one. T233. Working papers provide a written record of the work performed by an accountant or auditor. T234.The worksheet is a type of accountant’s working paper. F235. The amount for owner’s withdrawal will appear in the income statement column of a worksheet. T236. The adjusted trial balance columns of the worksheet are prepared by combining the trial balance and adjustments column. T237. When the Income Statement columns of the worksheet are initially footed, they should be out of balance by the amount of profit and loss. F238. When the balance sheet columns of the worksheet are initially footed, they should be in balance. F239. The worksheet should be prepared after the formal financial statements have been prepared.T240. An important use of the worksheet is an aid in the preparation of financial statements. 241. The worksheet is prepared after the formal adjusting and closing entries. 242. On a worksheet, the balance of the owner’s Capital account is its ending amount for the period. 243. The amount placed opposite the owner’s Capital account in the Balance Sheet columns of the w orksheet is the amount to be reflected for owner’s Capital on the Balance Sheet. 244. The balances of the Accumulated Depreciation accounts will appear on the credit side of the worksheet’s Balance Sheet Columns. 245.The balance sheet may be prepared by referring solely to the Balance Sheet columns of the worksheet. 246. When adjusting entries are entered onto a worksheet, it is not necessary to record them in the general journal. 247. Total assets, total liabilities and owner’s equity on the balance sheet are the same as the totals of the Balance Sheet columns on the worksheet. 248. The amount of owner’s withdrawals can be found on the worksheet. 249. After the adjusting and closing entries have been recorded and posted, the general ledger accounts that appear on the balance sheet have no balances. 250.General account balances agree with those in the financial statements even before adjusting and closing entries are recorded and posted. 251. The income s ummary account is used to close the income and expense accounts. 252. The balance of the owner’s Capital account represents the cumulative net result of income, expense and withdrawal transactions. 253. Closing entries clear income and expense accounts at the end of the period. 254. The post-closing trial balance contains asset, liability, withdrawal and capital accounts. 255. The final trial balance is called a post-closing trial balance. 56. A reversing entry is a journal entry which is the exact opposite of a related adjusting entry made at the end of the period. 257. To simplify the recording of regular transactions in the next accounting period, all adjusting journal entries are reversed. 258. Post-closing trial balance tests the equality of the accounts after adjustments and the closing entries are posted. 259. Trial balances are prepared to ensure that no entries have been omitted. 260. In the accounting cycle, closing entries are prepared before adjusting entries. 261 .In the accounting cycle, information from source documents is initially recorded in the journal. 262. Nominal accounts are reduced to zero by closing entries. 263. Closing entries deal primarily with the balances of real accounts. 264. The only accounts that are closed are the income statement accounts. 265. Closing entries result in the transfer of profit or loss into the owner’s Capital account. 266. After all closing entries have been entered and posted, the balance of the income summary account will be zero. 267. Depreciation Expense-Building is a permanent account. 68. Supplies expense is a temporary account. 269. A revenue account is closed with a credit to the revenue account and a debit to income summary. 270. An expense account is closed with a debit to the expense account and a credit to income summary.271. Income Summary is closed with a debit to income summary and a credit to the owner’s Withdrawals account. 272. When profit or loss is exactly zero, one of the usual closing entries will be avoided. 273. The Income Summary account appears in the income statement. 274. Temporary accounts are also known as real accounts. 75. During the closing process, revenues are transferred to the credit side of the Income Summary account. 276. During the closing process, expenses are transferred to the credit side of the Income Summary account. 277. All nominal accounts must be closed before the Income Summary account can be closed. 278. The post-closing trial balance will have fewer accounts than the adjusted trial balance. 279. The balances of all accounts that appear on the balance sheet are the same on the adjusted trial balance as they are on a post closing trial balance. 280.There is sufficient information on a post-closing trial balance to prepare an income statement. 281. The post-closing trial balance will contain only real accounts. 282. The Income Summary account will appear on the post-closing trial balance. 283. There is sufficient info rmation on a post-closing trial balance to prepare a balance sheet. 284. There is sufficient information on a post-closing trial balance to prepare a statement of changes in equity. 285. If the post-closing trial balance does not balance, then the error/s definitely occurred at some point during the closing process. 86. The adjusting entries involving Rent Receivable and Salaries Payable could be reversed. 287. The adjusting entries involving Depreciation Expense-Building and Supplies Expense could be reversed. 288. A reversing entry will include either a debit to a revenue account or a credit to an expnseaccount. 289. Reversing entries are never required. 290. Reversing entries can be made for deferrals but not for accruals. 291. Reversing entries are made to correct errors in the account. 292. The purpose of reversing entry is to simplify the bookkeeping process. 293.Adjusting entries are all dated as at the first day of the new accounting period. 294. Closing entries can be prepa red by referring solely to the income statement columns of the worksheet. 295. The chart of accounts for a merchandising entity differs from that of a service entity. 296. The difference between revenue from sales and cost of sales is operating income. 297. For cash sales, the operating cycle is from cash to inventory to accounts receivable and back to cash. 298. The bill of lading is a document prepared by the seller detailing the terms of delivery. 99. A validated deposit slip indicates that cash and checks were actually deposited. 300. Discounts offered to the buyer to encourage early payment are trade discounts. 301. Cash discounts are called purchase discounts from the buyer’s viewpoint. 302. The sales discounts account is a contra-income account and will have a debit balance. 303. A credit term of 2/10 n/30 means that the buyer may deduct 3% from the invoice if payment is made within 10 days from the end of the month. 304. Purchases return and allowances is a deduction from purchases. 305.The cost of merchandise purchased during the period is determined by subtracting from the net purchases the amount of transportation costs incurred during the period. 306. The purchase of equipment not for resale should be debited to the purchases account. 307. If the seller is to shoulder the cost of delivery, the term is stated as F. O. B destination. 308. The term freight prepaid or collect will dictate who shoulders the transportation costs. 309. The two main systems for accounting for merchandise are periodic and perpetual. 310. The perpetual inventory system requires recording the cost of each sale as it occurs. 11. There is no need for a physical inventory count in the perpetual inventory system. 312. The debit balance in the inventory account in the trial balance under the periodic inventory system is the amount of inventory at the end of the current year.313. The ending inventory of one period is the beginning inventory of the next period. 314. The balan ce in the merchandise inventory account at the beginning of the period represents the cost of merchandise on hand at that time. 315. The operating cycle involves the purchase and sale of inventory as well as the subsequent payment for purchase and collection of cash. 16. A business can shorten its operating cycle by increasing the percentage of cash sales and reducing the percentage of credit sales.317. Merchandise inventory could include goods in transit. 318. An advantage of using the periodic inventory system is that it requires less recordkeeping than the perpetual inventory system. 319. The periodic inventory system relies on a physical count of merchandise for its balance sheet account. 320. Under the periodic inventory system, the cost of goods sold is treated as an account. 321. The periodic inventory system provides an up-to-date inventory on hand.322. Summing ending merchandise inventory and cost of goods sold gives the cost of goods available for sale. 323. A physical inv entory is usually taken at the end of the accounting period. 324. Under the periodic inventory system , purchases of merchandise are not recorded in the Merchandise Inventory account. 325. A company would be more likely to know the amount of inventory on hand if I it used the periodic inventory system ra of all merchandisether than the perpetual inventory system. 326. Taking a physical inventory refers to making a count of all merchandise on hand at a particular time. 327.When the periodic inventory system is used , a physical inventory should be taken at the end of the fiscal year. 328. The income statement of a company that provides services only will not have cost of goods sold. 329. For a merchandising company, the difference between the net sales and operating expenses is called a gross margin. 330. Sales return and allowances is described a contra-revenue account. 331. On the income statement of a merchandising concern, profit is the amount by which net sales exceed operating expenses. 332. Transportation out is included in the cost of goods sold calculation. 33. Advertising expense appears as a selling expense on the income statement. 334. Transportation in is considered a cost of merchandise purchased. 335. The difference between gross sales and net sales is equal to the sum of sales discounts and sales returns and allowances.336. When the terms of sale include a sales discount, it usually is advisable for the buyer to pay within the discount period. 337. The terms 2/10, n/30 mean that a 2% discount is allowed on payments made over 10 days but before 30 days after the invoice date. 338. Terms 2/10, n/30 is an example of a trade discount. 39. Goods should be recorded at their list price less any trade discounts involved. 340. FOB Shipping point means that the seller incurs the shipping costs. 341. Under the perpetual inventory system, the cost of merchandise is debited to Merchandise Inventory at the time of purchase.342. The merchandise inventory accou nt is not affected when a sales allowance is granted. 343. Ending merchandise inventory is included in the calculation of cost of goods available for sale. 344. Ending merchandise inventory for year 1 automatically becomes the beginning inventory for year 2. 45. The calculation of cost of goods available for sale during the year is not affected by the previous year’s ending inventory. 346. The change in inventory level from the beginning to the end of the year affect cost of goods sold. 347. Transportation In is treated as a deduction in the cost of goods sold section of the income statement. 348. Under the periodic inventory system, the Purchases account is used to accumulate all purchases of merchandise for resale.349. Cost of goods sold is the primary difference between a merchandising and a service business income statement. 350. Debiting income summary and crediting beginning merchandise inventory eliminates the beginning inventory at the end of the period. 351. Cost of goods sold is a major expense of a merchandising business. 352. Using the nature of expense method of presenting expenses in the income statement has the advantage of simplicity because no allocation of operating expenses between functional classifications is necessary. 353. The function of expense method reports gross margin and income from operations. 354. Operating income is not computed in the nature of expense method.355.Gross margin from sales is the income that the business would have made if all goods available for sale had been sold during the period. 356. The excess of gross profit over operating expenses is called operating profit. 357. In the worksheet, the ending inventory amount will appear in the income statement credit column and the balance sheet debit column. 358. The determination of net cost of purchase would include addition of transportation out. 359. The traditional balance sheet arrangement of assets on the left-hand side with the liabilities and ownerâ€℠¢s equity on the right-hand side is called the report form. 360. Net sales is not an account name. 361. In the income statement, operating expenses are classified as selling expenses, administrative expenses and other operating expenses. 362. The sales return and allowances has a normal debit balance. 363. The closing entry for transportation in debits purchases and credits income summary. 364. Both Transportation In and Transportation Out accounts are closed by crediting the accounts. 365. On the worksheet of a merchandising company that uses the perpetual inventory system, the Merchandise inventory account balance is not adjusted.366.When using the perpetual inventory system, the Merchandise inventory account will not appear in the closing entries. 367. The worksheet of a merchandising company that uses the perpetual inventory system will not have a Transportation In account. 368. When preparing a worksheet for a merchandising company that uses the perpetual inventory system, the cost of goods sold can be derived from the balances of several account in the income statement column. 369. Under the perpetual inventory system, the ending merchandise inventory balance is closed at the same time as cost of goods sold.370.When preparing a worksheet for a merchandising company that uses the periodic inventory system, the merchandise inventory amount shown on the trial balance will be carried over the Balance Sheet debit column. 371. On the worksheet of a merchandising company that uses the periodic inventory system, both Purchase and Purchases Returns and Allowances appear in the Income Statement column. 372. The Purchases account is closed to the Merchandise Inventory account. 373. The ending inventory amount appears in both Income Statement columns on the worksheet of a merchandising company that uses the periodic inventory system. 74. Under the periodic inventory system, the Merchandise Inventory account appears in the closing entries made at the end of the perio d. 375. When preparing closing entries under the periodic inventory system, Sales, Purchases Returns an Allowances are both closed in the same entry. 376. Sales discount is a contra-revenue account with a normal credit balance.377. Purchases discount would be recorded as a credit. 378. Transactions involving the payment of cash for any purpose are usually recorded in the cash journal. 379. Special journals are modified in practice to adapt to the specific needs of an entity. 80. The primary ledger that contains all the balance sheet accounts and income statement accounts is called the general ledger. 381. At the end of each month, the total of the amount column of the sales journal is posted as a debit to accounts receivable and credit to sales. 382. After postings have been completed for the month, if the sum of the balances in the accounts receivable subsidiary ledger does not agree with the balance of the accounts receivable In the general ledger, the errors must be located and c orrected. 383. Sales on ccount of office equipment used in the business would be recorded in the sales journal.384. Each amount in the other accounts column of the cash receipts journal must be posted individually to the appropriate general ledger account. 385. When there are numerous accounts with a common characteristic, it is common to place them in a separate ledger called a detail ledger. 386. The sale of merchandise for cash is recorded in the sales journal. 387. The total of the other accounts column of the cash receipts journal is not posted to the general ledger. 88. When special journals, control accounts, and subsidiary ledgers are used, no posting to any ledger is performed until the end of the month. 389. For each transaction recorded in the purchases journal, the credit is entered in the accounts payable column. 390. Acquisitions on account which are not provided for in a special debit column are recorded in the other accounts column in the purchases journal. 391. Debi ts to creditor’s accounts for invoices paid are recorded in the accounts payable debit column of the cash payments journal. 392.Comparing the purchase order with the receiving report will show that all the goods ordered actually arrived and all goods that arrived were actually ordered. 393. The total of the accounts payable in the cash payments journal is posted at the end of the month as a debit to accounts payable and a credit to cash. 394. When customers are allowed to return for credit to their accounts, these transactions are recorded in the general journal. 395. A check register is used to record all expenditures. 396. The voucher register is a substitute for a sales journal. 397. The voucher register takes the place of the cash payments journal.

Mending Wall Poetry Analysis Essay

The neighbour keeps resorting back to the same simple argument and point of his father’s saying, â€Å"Good fences make good neighbours. † The speaker continues to remain unconvinced and presses the neighbour’s old-fashioned stubborn claims to be overlooked despite his reluctance to be swayed. The piece remarkably is quite simplistic in the way that the vocabulary of the poem contains no real fancy words, most are short and the majority can be used in conversion in everyday life. There are no stanza breaks, obvious ending rhymes or overall rhyme scheme observed either. The repetition of whole lines is surveyed twice throughout the poem however. â€Å"Something there is that doesn’t love a wall,† is the opening line of the piece and is repeated on line thirty-six. This is a reoccurring idea that this wall should not be up standing in the first place as it is unnecessary. Frost says that there is a natural force that tears down these walls as they are unnatural. The repetition emphasises that it only separates us from being able to build last longing relationships from those who may be on the opposite side to that fence. The other replication noticed is of the motto of the neighbour’s father, â€Å"Good fences make good neighbours. † This phrase holds a very strong importance to the speaker’s neighbour. In no way, shape or form does the man over the wall want to change his sturdy built tradition of his father’s trusty and wise wisdom. Frost would rather the neighbour think for himself and for him to grasp the opportunity to do something different rather than continue to â€Å"move in darkness† and let go of the unneeded barrier between that lies between them. One interpretation is that Frost could be trying to convey is one of unnecessary barriers and dead-ends. Excuses not to alter their lives, not to form new friendships or develop and build even stronger ones. The title Mending Wall could mean anything but fixing the fence between the two blocks of land but refer instead to the broken relationship that exists between two human beings.