Tourette Syndrome Essay - 1049 Words

Tourette Syndrome Tourette Syndrome, or TS, affects approximately one hundred thousand Americans of whom you will find in a variety of professions and social settings (7). It is a neurological disease which is characterized by repeated and involuntary body movements and vocal sounds. Before TS was known to be a health problem uncontrollable by the patient, it was seen as nervousness, possession by a spirit, epilepsy or simply as bad habits (5). Today it is known that imbalances in certain brain chemicals are what causes the symptoms of this disease. It is interesting to examine TS and use it as a tool for better understanding (in part) how, in what quantity, and at what level the brain (and the nervous system as a whole) contribute to†¦show more content†¦It was found that drugs which stimulate the production of the brain chemical dopamine can induce tics (7). Some ideas about how this is happening in TS victims suggest that there may be supersensitive receptors to dopamine in specific areas of the brain, and that this area under normal conditions would act like a brake on the movements made on purpose (3). Or, there just may be higher than normal levels of dopamine production and use in the patient. Still other scientists say that dopamine may not be the only chemical involved. They have also found differing levels of a chemical called serotonin in TS patients (where it was high) and unaffected people (where it was lower). Other theories include increase in red-cell choline, imbalance in central nervous system dopamine and acetylcholine, and motor movements originating in the anterior cingulate cortex (1). Locating the genetic basis of the disease can help doctors and scientists better aid in treating those with TS. While there is no medication which relieves every symptom of TS, there is the possibility of improvement if the patient does not have serious side effects to the medications, of which there are a variety (i.e. pimozide, risperidone, clonidine) (8). Researches have found that the drug haloperidol acts on dopamine and in turn calms the patient. Haloperidol works by blocking the receiving areas on receptor cells where dopamine passes on messagesShow MoreRelated Tourette Syndrome Essays1139 Words   |  5 PagesTourette Syndrome Tourette syndrome is an inherited severe neurological disorder usually occurring before the age of eighteen and is associated with a degree of facial and body tics sometimes accompanied by random declarations of phrases or obscenities (2,3). The facial and body tics associated with the disorder can be painful and even embarrassing. Involuntary body movements such as jaw snapping, gyrating, hopping, and obscene gesturing are to name a few (1). Tourette Syndrome was namedRead More Tourette Syndrome Essay612 Words   |  3 Pages Tourette Syndrome is a neurological disorder characterized by tics; involuntary, rapid, sudden movements or vocalizations that occur repeatedly in the same way. Diagnostic criteria include: both multiple motor and one or more vocal tics present at some time, although not necessarily simultaneously, the occurrence of tics many times a day (usually in bouts) nearly everyday or intermittently throughout the span of more than one year; period changes in the num ber, frequently, type and location of theRead MoreEssay on Tourette Syndrome2025 Words   |  9 Pageswhile, but eventually you give in† (Marlene Targ Brill 18). Tourette syndrome can be compared to poison ivy in some aspects. Individuals with Tourette syndrome have been suffering with tics and tantrums for hundreds of years, but today there are treatments that can help control the symptoms of Tourettes, allowing sufferers to live a normal life. The history of Tourette syndrome is very interesting. Hundreds of years ago those with Tourettes were thought of very differently all around the world. Read MoreTaking a look at Tourette Syndrome892 Words   |  4 PagesTourette syndrome (TS) is a disorder of the brain that is observed in people who have involuntary movements or vocalizations called tics. Named after Dr. Georges Gilles de la Tourette who first discovered this disorder, this French neurologist described a noblewoman who exhibited these symptoms in 1885. These tics could range from repetitive movements to inappropriate vocalizations. Early symptoms of Tourette syndrome occur in children at around 3 and 9 years and occur in equal percentages inRead MoreTourette Syndrome Essay761 Words   |  4 PagesSyndromes do not define who a person is. Tourette’s is a syndrome that affects a person’s compulsion control. Dr. Sacks, the neurologist who wrote â€Å"A Surgeon’s Life† has an interest in the disorder, and befriended a surgeon with Tourettes. Tourette Syndrome is a part of a person, but Dr. Bennet shows that it is not who the person is. Those affected by Tourette Syndrome are most commonly categorized as having compulsions, or a lack of control over certain words and phrases. They act as â€Å"one...drivenRead MoreEssay about Tourette Syndrome3755 Words   |  16 PagesTourette Syndrome Works Cited Not Included Tourette Syndrome was named for George Gilles de la Tourette, who first discovered the syndrome in 1885. Today there is still a mystery surrounding the disorder, it?s causes and it?s cures. But one of the biggest mysteries is an associated behavior called coprolalia. This symptom is the uncontrolled swearing or socially unacceptable utterances that some with Tourettes experience. Although despite the media?s fascination, Tourette syndrome is notRead MoreExploring the Disorder, Tourette Syndrome Essay674 Words   |  3 PagesTourette syndrome is a neurological disorder first described by a French physician named Georges Gilles de la Tourette, in 1885. Tourette syndrome (TS) consists of varies abrupt, rapid, involuntary, and repeated movements or vocal sounds, known as tics. â€Å"Until 1970, TS was frequently misdiagnosed as schizophrenia, obsessive-compulsive disorder, epilepsy, or nervous habits,† concluding that this mental disorder is extremely rare and has similar ch aracteristics as other mental disorders (Kahn and FawcettRead MoreEssay on Ticcing Away: Tourette Syndrome3162 Words   |  13 Pagesnbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;â€Å"Tourette Kids† Sometimes we are happy Sometimes we are sad Sometimes we get teased Sometimes we get mad Although we seem different When tics appear each day Remember this disease chose us And no the other way So if we jerk, or yell, or swear Please try not to forget It isn’t us doing it But a disease called Tourette ----Jason Valencia---- Touretter 1986, 10 years old Living with Tourette syndrome gives a deeper insight to the highly misunderstoodRead MoreGilles De La Tourette Syndrome2189 Words   |  9 PagesAbstract: Tourette syndrome is a neuropsychiatric condition characterized by both motor and phonic tics over a period of at least one year with the onset in childhood or adolescence. Apart from the tics, most of the patients with Tourette syndrome have associated neuropsychiatric comorbidities consisting of attention deficit hyperactivity disorder, obsessive compulsive disorder, rage attacks, sleep issues, depression, and migraine. Patients may also have physical complications directly from violentRead MoreWhat makes me tic?: An investigation into the possible causes of Tourette syndrome and its2400 Words   |  10 PagesWhat makes me tic?: An investigation into the possible causes of Tourette syndrome and its symptoms Gilles de la Tourette Syndrome, commonly known as â€Å"Tourette syndrome,† â€Å"Tourette’s,† or simply â€Å"TS,† is a chronic neuropsychiatric disorder producing sudden, repetitive movements and sounds, known as â€Å"tics,† which are beyond an individual’s control. The condition is named after French physician Georges Gilles de la Tourette, who first published an account of its symptoms in the 1880s (Felling Singer

Free The Captivity And Restoration Of Mrs. Mary...

Democracy from nonexistence to infancy The premise of democracy in that â€Å"all men are created equal† is shown from the nonexistence to it’s infancy in the writings of the two authors referenced here; Mary Rowlandson in her A Narrative in the Captivity and Restoration of Mrs. Mary Rowlandson, and Thomas Jefferson in The Autobiography of Thomas Jefferson. These writings show the beliefs, passions, and thoughts of the time in regards to the age of democracy in our nation through the use of imagery, tone, diction, and characters. The nonexistence of democracy in our nation was very evident in the beginning of the colonies with the rule being that of Britain, and the traditions and acceptance of the colonist to follow and practice those. This is evidence in writings of Mary Rowlandson and her portrayal of the Native Americans through her captivity, and through the help the colonist continued to receive from the Native Americans, however, the lack of respect the colonist had for the Native Americans, their cul ture and their beliefs. We begin with Rowlandson’s, A Narrative in the Captivity and Restoration of Mrs. Mary Rowlandson, where her use of diction immediate grabs our attention regarding the stigma surrounding the Native Americans and that although they were men they were considered lessor beings that were without redemption. The young nation at large felt that Native American’s were lessor and it is shown through the use of diction in Rowlandson’s writings. In the followingShow MoreRelatedEssay on Early American History and Traditions of Excellence2607 Words   |  11 Pagesalleviate the massive debt Great Britain encountered after the Seven Years War, the King, King George III, taxed the colonists. This angered the colonists, as they did not have any representation in the British parliament. America declared themselves free in the Declaration of Independence in 1776 and the Revolutionary War officially broke out in 1779. The war lasted until 1784 when George Washington led his troop s to victory at the Battle of Yorktown. Upon entering the world as a young country, AmericaRead MoreBrief Survey of American Literature3339 Words   |  14 Pages1729), Preparatory Meditations (1682-1725, pub. 1939, 1960) - Mary Rowlandson (1636-1711), A Narrative of the Captivity and Restoration of Mrs. Mary Rowlandson (1682) American Literature 1700-1820 From Colonies to Nation Jonathan Edwards (1703-1758), whose passionate sermons helped revive religious fervor during the â€Å"Great Awakening†Ã¯ ¼Ë†Ã¥ ¤ §Ã¨ §â€°Ã©â€ â€™Ã¨ ¿ Ã¥Å  ¨, 1730s-1740s) Benjamin Franklin (1706-1790) Thomas Paine (1737-1809) Thomas Jefferson (1743-1826) Olaudah Equiano (1745?-1797) Philip Freneau (1752-1832)

Accounting For Infrastructure and Consistencyâ€Myassignmenthelp.Com

Question: Discuss About the Accounting for Infrastructure and Consistency of Cost Benefit Analysis in the Assessment of Major Project? Answer: Introducation Accounting is one of the most important subjects in the world. Without accounting knowledge, the economy can easily tremble. Imagine a multinational company that has no accountant at all. This implies that financial accountability will not exist in the company. By definition, an accountant refers to an individual who performs accounting roles such as audits or the analysis if financial statements, and keeps and inspects financial records of individual people or businesses and also makes financial tax reports (Investopedia, n.d.). Accountants are, therefore, considered as an important part of the society. The profession plays a significant role in the economy of any state. As professionals, accountants are to act in a way that promotes the interest of the public as noted by Kaidonis (2008). There is a particular reference regarding the accounting profession to the CLERP Act 1999 and the ASIC Act 2001 (Kaidonis, 2008). In serving the public, the accounting professionals are expected to follow the objectives of the nation in supporting capital markets while, at the same time, help the society. Much has been said about the role of accounting and the requirements for one to be certified as an accountant. This project gives insight into what it means to be a professional accountant. There has been a rapid growth in infrastructure in Australia, but the question is, how are these projects appraised? Are the appraisals transparent enough to ensure proper use of the public funds? To answer these questions, one needs to have a better understanding and knowledge of accounting. Cost-benefit analysis is a method that is used to appraise projects in a bid to ensure that there accountability in the corporate and national financial expenditures. Honesty and transparency are the virtues that guide professional accountants in carrying out their roles. The project explores how the transparency and consistency can be used enhanced in the cost-benefit analysis appraisals. Background and Problem Definition Infrastructure developments play an important role in uplifting the livelihood of the Australian. The agency which deals with auditing of projects has established guidelines on how assessment is done. There are, however, some loopholes in the appraisals of these projects. According to Auerbach et al. (2014), there is a need to enhance the appraisals and selections of projects and how cost-benefit analysis is performed. The quality of life of the Australians as well as the productivity and sustainability are at stake if effective cost-benefit analysis of infrastructure projects is not enhanced (Davies, 2016). This calls for major reforms to be made in the selection process by acknowledging transparency and fairness as noted by Haimes (2015). The strategies to foster transparency are aimed at ensuring sustainable infrastructure projects throughout Australia. Justification for Relevance of Issue/Problem Accounting Transparency is one of the core pillars of the accounting profession. Cost-benefit analysis is one of the techniques used by accounting professionals to appraise projects. Infrastructure is a core pillar for economic development (Laurence et al. 2015). Without transparency in project appraisal, there will always be possibilities of people to misappropriate funds and interfere with infrastructure development. As per the accounting code of conduct, transparency is a mandatory when carrying out any task (Ravesz, 2016). Despite of the importance of transparency in resource allocations, the current professionals and government agencies do not incorporate transparency in their operations. This necessitates the need to conduct a study on how transparency can be enhanced in cost-benefit analysis of infrastructure projects. The study will provide guidelines on the best practices for enhancing transparency which is relevant to the accounting professionals and the entire society. Aim The aim of the study is to conduct a review and come up with the best strategies that can be used to enhance efficiency and transparency in project appraisals in a bid to escalate infrastructure developments in Australia. Objectives To improve transparency and consistency in the appraisals of infrastructure projects through the cost-benefit analysis technique. Research Question The project seeks to address the following research question: What are the means and strategies that can be used to enhance consistency and transparency of CBA in a bid to improve appraisals and selection of infrastructure projects? Literature Review The issue of infrastructural projects appraisal in Australia has drawn the attention of many researchers. There are various studies that have explored the importance of project appraisal using various methods. Cost-benefit analysis, as a method of project appraisals, is one of the most important methods. To capture the necessary information on the study, the literature was conducted on the following topics. The Cost Benefit Analysis Method Cost Benefit Analysis (CBA) is a standard technique applied in the assessment of public investment. The technique is used in the planning, support of decisions, evaluation of programs and proposals, and for other aims in various organizations. Brzozowska (2007) did an in-depth analysis of the technique and how it is used in investment decision-making. According to Brzozowska (2007), the Cost Benefit Analysis technique helps in decision-making concerning costs of projects and choosing the right project or business idea undertaken by investors. When using CBA method, an individual intends to select the optimal alternative that would result in the greater good. With the scarcity of funds and the presence of many social needs, such solutions are very crucial. These situations necessitate the need for selecting the most important or effective project. When properly done, CBA enables financial analysts and policy makers to determine the potential Pareto improvements and establish the differences between profits and losses (Brzozowska, 2007). The Cost Benefit Analysis technique ensures that the public sector and other sectors are capable of allocating the limited resources effectively to accomplish various projects being undertaken. Cost Benefit Analysis is used to estimate the totals up the equivalent value of money of the projects benefits and the project costs to the community in order to determine whether they are worth investing in (Brzozowska, 2007). This implies that it is a necessity to measure the projects benefits and costs in terms of their equivalent money value in a given time. According to the CBA technique, a project is to be undertaken only if the benefits are expected to be higher than the expenditures. With the knowledge and understanding of what the CBA entails, it is imperative to look at transparency and consist ency in cost-benefit analysis. The Australian Government Project Assessment Framework The Australian has long been using an appraisal criterion for its infrastructural projects which does not take into account transparency in the process. There is a body in Australia called the Infrastructure Australia which is responsible for managing the infrastructure developments in the nation. Its main role is to provide advice to all government levels and investors in the infrastructure industry (Infrastructure Australia, 2016). The IA's framework of assessment is structured in a way to identify a problem and to ensure project development and delivery (Infrastructure Australia, 2016). The IAs assessment framework comprises of five stages. As stated by the Infrastructure Australia (2016), the framework was developed on the basis of development project activities grouping in line with the various stages that various territories and states use. The role of IA in the assessment is to advise and support the various proposals put forward by different proponents through the initiative and project development process with a bid to select the best business case that takes into account the balanced economic, social and environmental perspectives (Infrastructure Australia, 2016). The first stage is goal definition and identification followed by initiative identification. The third stage is the assessment of options which is followed by business case assessment. The last stage is "benefits realization" (Infrastructure Australia, 2016). Using the CBA technique, the IA analyses the suitability of the project based on the financial outcome that the project will have. However, the agency does not put any focus on transparency in the assessment process. Trends in Cost-Benefit Analysis of Infrastructural Development Dahl, PTV, Meunier, LVMT Quinet (2015) conducted a study to determine the current and past trends in the cost-benefit assessment of projects in Germany and France. According to Dahl et al. (2015), the guidelines were mainly based on classical analysis whose main focus was time and cost reduction. The value was then multiplied by some predetermined coefficients to account for environmental costs and effects such as air pollution, noise, and carbon dioxide emissions (Dahl et al. 2015). There is no focus on transparency whatsoever. All the emphasis is put on cost reduction and environmental impact assessment (Jones, Moura Domingos, 2014). How can one be sure that the figures presented are correct? That is the question that I can ask because a lot of funds have been misappropriated in Australia without realising the actual objectives of the various infrastructure projects in the nation. Transparency and Consistency of Cost-Benefit-Analysis Transparency and consistency in appraising infrastructural projects have been an issue in the Australian government. Transparency in the execution of a budget, honesty in the procurement of resources and other things, as well as the efficiency in the management of funds are very critical in making investments stable and predictable and in ensuring that rent seeking opportunities are reduced. According to IMF (2015), Australian finance ministries are expected put an emphasis on protecting the investment expenditures within the country. They can do this by the appropriation of the total costs of projects at the beginning of every project, protect the budgets from being manipulated to meet the current pressures, and allow debts to be carried over to the future generations (IMF, 2015). IMF (2015) further states that transparency and accountability are needed during project management, evaluation and monitoring for the purpose of strengthening incentives for a timely delivery of projects while adhering to the budget allocated and ensuring that the value for money is realized in using public resources. Even with the importance that IMF puts on transparency in project appraisals, the current system of the Australian Government does not put that into consideration. Douglas and Brooker (2013) conducted a review of the transport project appraisal in NSW Australia. The study revealed that the appraisal has always been centred on Cost Benefit Analysis for over forty years in the Australian government. The approach has remained to date from the 1960s (Douglas Brooker, 2013). The major change that has occurred to date is the inclusion of environmental impact assessment of the infrastructure projects. According to Douglas and Brooker (2013), the appraisals of roads were done on the basis of engineering economy, which emphasized on highway design, speeds and the discounting of present and future values of costs and benefits (p. 3). NSW provided guidelines on assets economic appraisals based on CBA and cost-effectiveness in 1988 (Douglas Brooker, 2013). The NSW Treasury in Australia conducted workshops and published a list of accredited agencies and consultants who were certified to carry put evaluations as a way of promoting good practice (Douglas B rooker, 2016). The Government agencies were urged to conduct economic evaluations (Douglas Brooker, 2016). Most of the infrastructure projects, the Cost Benefit Analysis report incorporated few risk management studies and demand management assessment. Very few project completion reviews were done (Douglas Brooker, 2016). The Gap: The studies conducted on the project appraisals using the CBA technique do not touch on transparency. The main issue that is of concern for most of the CBA appraisals is value for money. In most cases, investors aim at maximizing profits without putting into considerations what the public perceive of certain projects being undertaken. In theory, the private sector, as well as the government sector, is expected to safeguard the interest of the public by ensuring that there is transparency in all the undertakings and a guaranteed value for money. In practice, however, this is not the case; members of the government are always under pressure to follow short-term objectives at the expense of the public interests (Beukers, Bertolini Te Brmmelstroet, 2012). Most of the government officials sign contracts that are driven by self-interests and benefits and not to deliver long-term benefits to the public (Sagalyn, 2012). The costs for future are ignored. In as much as the government is tryin g to develop infrastructures, the main stumbling block is the lack of transparency in the appraisal processes. The Australian government relies heavily on external consultants during the CBA appraisals of infrastructure projects some of whom may have a conflict of interest as noted by Phillips, Ellis Boshier (2010). There is, therefore, need to ensure transparency prevails so that the government and its advisors are exposed to a broad range of other views in making decisions on matters that concern the public interest. The current literature does not provide guidelines on how the transparency can be incorporated in the Cost Benefit Analysis to ensure infrastructure projects are well selected. Methodology To ensure that the topic is tackled correctly, the study involved a review of literature in understanding the gap that exists. This gap formed the basis of the study and was used to formulate the research design. Theoretical Framework The decisions made concerning the topic were informed using the utilitarian approach. According to West (2017), utilitarianism tells us how we can evaluate a range of things which involve choices faced by people in their daily lives. The actions that people take, the laws and policies that govern various practices and the moral codes are of great importance when appraising infrastructure projects in Australia and other parts of the world. The utilitarian theory is a type of consequential theory as it focuses on the consequences that the choices made may have on people and the society (West, 2017). According to this approach, the best option that people should choose is one that maximizes utility, i.e. the best option should be able to produce the largest amount of good (West, 2017). When appraising the infrastructure projects, the consequences that each option may have should closely be evaluated and the best option selected. Infrastructure projects affect the entire public in Austra lia; focussing only on value for money is not enough. Transparency has to be incorporated so that the rest of the public members can have their say on the ongoing projects (Williams Samset, 2010).). Using this theory, various alternatives were evaluated, and the best strategies for enhancing transparency in CBA were selected and discussed in the recommendation section. Research Design The study utilized a mixed approach; it incorporated both qualitative and quantitative approach. It involved a review of the already published literature on project appraisals in Australia and other parts of the world. This gives an insight on weaknesses in addressing the issue of transparency in CBA. Questionnaires were handed over to a selected number of accounting managers for the purpose of finding how much the managers know about the enhancing transparency in CBA and the challenges facing the appraisal of infrastructure projects in Australia. A sample size of 100 was used. The results were then analyzed in pie charts and tables using Microsoft Excel software. The qualitative data, on the other, was analyzed mainly in writings and explanations of the implication. Findings and Analysis (500) Current Practices It was found that the Australian government relies on Australia Infrastructure to do an appraisal of projects. AI uses Cost Benefit Analysis to evaluate the suitability of infrastructure projects. The process is conducted in five stages. The first stage is the goal definition and problem identification. At this stage, problems and opportunities are identified and then assessed on their significance to the national goals and objectives. After identification, the next stage is initiative identification. In this stage, the project proposals are assessed on whether they demonstrate constraint on achieving the intended goals and objectives. The relevant data on addressing the problem is assessed and prioritized. The third stage is option assessment. In this stage, AI develops a number of possible options to address the problem, which includes possible reforms and investment proposals which may entail a reduction of demand, improvement of productivity and increasing supply. The best option is then selected upon justification using evidence obtained from various studies. The next stage is business case assessment. This is where a thorough cost-benefit analysis is carried out. The most common estimates in the CBA are the probabilistic risk-based cost estimates which are used in requesting for financial assistance. A certain financial model has been developed to determine the viability gap and in further exploring the best choices for and impact of the various funding options available. The AI has also been able to put in place a plan for assessing risks in a bid to provide a guarantee that the proposal will be delivered within the proposed budget. The final stage is the benefits realization. In this stage, the project outcome is assessed to determine whether the benefits have been realized. Knowledge of incorporating Transparency in CBA The knowledge of CBA was assessed through interviews with financial managers in various companies. Fifty managers were given questionnaires to fill their views on how best they know the incorporation of transparency of Cost Benefit Analysis. The results were as follows: Figure 1: Knowledge of Enhancing Transparency in CBA of Projects Criteria used to Analyse Projects This particular aspect was aimed at finding out the weights of various criteria used when conducting Cost Benefit Analysis of infrastructure projects. The criteria selected are as follows: Strategic Fit: This criterion assesses the suitability of a project to address the set the intended goals and objectives of a project and its significance Economic: The economic criterion assesses a project based on the economic implication. This mainly involves the identification whether a project is able to meet the financial goals by balancing the expenditures and profits. The best option is one that has delivers more value for money. Environmental Value: Environmental criterion involves the assessment of the environmental impact that a project will have. Under this criterion, a project is expected to be environmentally friendly. Social Value (interest of public): The social value criterion assesses a project on the impact that a project will have to the society. Is it beneficial to the society? How will it transform the society? The project should address the interest of the public. Deliverability: Deliverability assesses the risks that are inherent in delivering a proposed project and the measures that an investor has proposed for mitigation and managing these risks. The results on the weights put on the various criteria are as follows: Figure 2: Percentage Weights on Various CBA criteria Discussion Current Practices Based on a review of literature conducted on the current practices employed in cost-benefit analysis, the Australian Infrastructure is the agency responsible for appraisals of projects. The agency has clear guidelines on how the assessment of projects is done. The focus of infrastructure project appraisal is mainly value for money. Most of the respondents said that more emphasis is put on the profitability of a project. 30% have a slight knowledge on how they can incorporate transparency and they were willing to do so if they are educated on the same. Knowledge of incorporating Transparency in CBA When asked whether it is possible to incorporate transparency into the cost-benefit analysis when appraising infrastructure projects, most 66% of the respondents said it is impossible. According to them, transparency in the process of evaluating projects is an impossible task because, as much as that is what the public wants, the investors and the evaluators fear that the public may interfere with their operations if everything is to be discussed to the public. When asked whether they have any plans for enhancing transparency in the appraisals, the 66% of them said they dont even know the strategies that can be put in place to enhance transparency. Only 4% of the respondents had knowledge and willingness to enhance transparency. When asked whether they practice, they replied that they have been trying, but there are lots of challenges due to different perceptions by the investors and some of the government agencies. They acknowledge that the accounting professionals have a crucial ro le to play in ensuring that transparency prevails in the infrastructure projects appraisals using the cost benefit analysis technique. Criteria used to Analyse Projects After analysing the results on the weights of the criteria used in analysing infrastructure projects, it was shocking to note that most of the social aspect carried the lowest weight at only 8%. The highest weight was put on economic value, at 40%. This implies that the investors emphasize more on profitability at the expense of the interest of the public. Based on this criterion, the investors and the government agencies responsible for appraising projects termed threats from the public as the reason for not exercising transparency in appraising their projects. An environmental assessment was the second, having a weight of 20%. The respondents cited strict environmental regulations as the reason for emphasizing on the environmental impact assessments. Strategic fit criterion had a fair share of 17%. The financial accounting professionals emphasized on the achievement of project goals. Of all the entire criteria, there was nothing to do with an emphasis on public interest. The financ ial accounting professionals who were involved in the cost-benefit analysis of projects did not have any strategies to incorporate transparency. According to them, the realization of profits was more critical and that the public did not have any role to play in assessing projects. Their response is evidenced in a research conducted by Mouter, Annema, and van Wee (2013). Based on the results, it is apparent that there is a need establish strategies to ensure there is transparency when performing a cost-benefit analysis of the infrastructure projects which play a significant role in the economy of the Australian government. Recommendations and Conclusion Resource allocation is a critical aspect of the infrastructure projects. In many times, investors only think of their interests at the expense of the public (Phillips e Costa, 2010). The approach of putting value for money as the biggest priority imposes a dilemma when considering the interests of the public (Cavill, Kahlmeier, Rutter, Racioppi Oja, (2011). The cost benefit analysis should be inclusive, open and transparent as proposed by Phillips e Costa (2010). According to European Investment Bank (2013), resource allocation is not just a technical matter of using the right modelling. There should be trust and fairness within which the modelling is executed (Franks, 2012). Various stakeholders should be engaged in when carrying out the project appraisals as proposed by Mulgan (2010). There is a need to create awareness on the importance of transparency in cost-benefit analysis of infrastructure projects (Forrer, Kee, Newcomer Boyer, 2010). The government should make use of tec hnology to encourage public participation in CBA, such as the use of social media as proposed by Paez, Bishop, and Williamson (2012). Implementing these strategies will, indeed, enhance transparency which will, in turn, improve appraisal and selection of infrastructure appraisal. References Auerbach, D. A., Deisenroth, D. B., McShane, R. R., McCluney, K. E., Poff, N. L. (2014). Beyond the concrete: Accounting for ecosystem services from free-flowing rivers. Ecosystem Services, 10, 1-5. Beukers, E., Bertolini, L., Te Brmmelstroet, M. (2012). Why Cost Benefit Analysis is perceived as a problematic tool for assessment of transport plans: A process perspective. Transportation Research Part A: Policy and Practice, 46(1), 68-78. Brzozowska, K. (2007). Cost-Benefit Analysis in Public Project Appraisal. Engineering Economics, (3 (53)), 78-83. Cavill, N., Kahlmeier, S., Rutter, H., Racioppi, F., Oja, P. (2011). Economic analyses of transport infrastructure and policies including health effects related to cycling and walking: a systematic review. Transport policy, 15(5), 291-304. Dahl, A., PTV, A., Meunier, B. D., LVMT, U., Quinet, E. (2015). New trends in cost-benefit assessment of public investments in France and Germany. Davies, W. (2016). How assumptions influence the results of a cost benefit analysis. In ARRB Conference, 27th, 2016, Melbourne, Victoria, Australia. Douglas, N. J., Brooker, T. (2013, October). A Review of Transport Project Appraisal in NSW Australia. In Australasian Transport Research Forum Proceed (pp. 2-4). 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Retrieved from https://www.investopedia.com/terms/a/accountant.asp Jones, H., Moura, F., Domingos, T. (2014). Transport infrastructure project evaluation using cost-benefit analysis. Procedia-Social and Behavioral Sciences, 111, 400-409. Kaidonis, M. A. (2008). The Accounting Profession: Serving the public interest or capital interest?. Australasian Accounting Business Finance Journal, 2(4), 1. Laurance, W. F., Peletier-Jellema, A., Geenen, B., Koster, H., Verweij, P., Van Dijck, P., ... Van Kuijk, M. (2015). Reducing the global environmental impacts of rapid infrastructure expansion. Current Biology, 25(7), R259-R262. Mouter, N., Annema, J. A., van Wee, B. (2013). Attitudes towards the role of CostBenefit Analysis in the decision-making process for spatial-infrastructure projects: A Dutch case study. Transportation Research Part A: Policy and Practice, 58, 1-14. Mulgan, G. (2010). Measuring social value. Stanford Soc Innov Rev, 8(3), 38-43. Paez, D., Bishop, I. D., Williamson, I. P. 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Relating Saint Leo Core Values to the United Nations Declaration of Human Rights Essay Example

Relating Saint Leo Core Values to the United Nations Declaration of Human Rights Essay Name: Instructor: Course: Date: We will write a custom essay sample on Relating Saint Leo Core Values to the United Nations Declaration of Human Rights specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Relating Saint Leo Core Values to the United Nations Declaration of Human Rights specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Relating Saint Leo Core Values to the United Nations Declaration of Human Rights specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Relating Saint Leo Core Values to the United Nations Declaration of Human Rights Indeed, it is evident that the tenets embedded within the United Nations Declaration of Human Rights emulate the Core values embedded in Saint Leo University. The principles within the United Nations Universal Declaration of Human Rights coincide with the Core Values of Community of Saint Leo University in various ways. This is based on the primal assertion exemplified by the ethics and morals exalted in both institutions regarding the individual and the society. Irrespective of the differences in the objectives of the two institutions based on the stakeholders, it is still clear that both principles and values within the United Nations Declaration of Human Rights and Saint Leo University relate to provide equality, fairness and respect of human dignity within the community and society. In accord with the Prelude of the United Nations Universal Declaration of Human Rights, emphasis is put on the development of aptitudes, character and knowledge by Saint Leo University for the sole purpose of maintaining its excellence. Saint Leo University ensures that it sets a general standard of accomplishment for all students in order to allow them to develop their skills, personalities and understanding and as such, acquire appropriate and effectual acknowledgment nationwide and globally. This relates considerably to the overall overture of the Declaration of Human Rights, which also acts as a general standard of accomplishment for all persons and countries for ensuring the protection of rights and liberties and recognition locally and universally for all peoples through instruction and education. Consequently, with respect to the United Nations Universal Declaration of Human Rights’ principles, Saint Leo University endeavors to promote the development of sociable and cordial learning communities countrywide and worldwide. Furthermore, to fulfill this objective, Saint Leo University attempts to nurture a sense of belonging, interdependence and unity without political, sex, color, language or racial distinctions. As such, Saint Leo University plans to build a communally responsible environment for learning that excludes discrimination that arises from a country’s international status regarding the specific community receiving service from the University. This is in line with the United Nations Universal Declaration of Human Rights, which strives to ensure that every individual receives education and learning irrespective of ideological, physical and terrestrial distinctions. Alternately, Saint Leo University strives to ensure that the exclusive talents and aptitudes innate within an individual receive value or appreciation and reverence. Regarding the United Nations Universal Declaration of Human Rights, the University attempts to promote friendship and lenience, indulgence among various stakeholders of institutions such as groups and students. The objective of this is to ascertain the provision of an abundant scope that will support the liberated trade of thoughts and innovations among persons. This specific statement correlates to the United Nations Universal Declaration of Human Rights, which endorses and fosters the delivery of opinions without intrusion and restriction and the reception and exchange of innovations, ideas and information among individuals through various forms of media irrespective of any boundaries. Furthermore, Saint Leo University strives to promote personal development for all individuals. Based on this value, Saint Leo University urges the development of every individual’s body, soul and mind in order to acquire balanced lives. As such, members within the community must express their obligation towards individual development in order to reinforce the disposition of the community. As such, Saint Leo University ensures that personal development is exalted through education in order to ascertain decent development of the individual personality. This is in accordance with the United Nations Universal Declaration of Human Rights, which ensures that every person within the community possesses communal duties aimed at complete development of personality. Furthermore, the communal duties should make it possible for personal development. Finally, Saint Leo University facilitates communal development on a global scale by ensuring that it provides the require resources. As such, the University nurtures a force of service in order to facilitate the provision of resources that will assist in the development of communities. Saint Leo University ensures that resources are optimized and applied within the community in order to adhere to the goals and mission of the institution. This is in accordance with the United Nations Universal Declaration of Human Rights, which ensures that every person and community are entitled to receive resources in order to ascertain full development of individual personalities and the development of the community as a whole. In conclusion, the principles in the United Nations Universal Declaration of Human Rights and Saint Leo’s Core Values of Community indeed relate to a considerable degree. Both doctrines ensure that peoples and communities live with each other cohesively. Consequently, the doctrines for both institutions stress on the full development of personality among individuals regardless of the distinctions and as such, negate the use and support of discriminative and biased tactics. Restricting such practices based on the principles and the values upheld by both codes propels the objectives of the institutions, which involves the facilitation of equality and fairness in the provision of intrinsic needs for every person in every community nationally and internationally.