Southwest Airlines research paper free essay sample

Southwest Airlines, since the beginning has struggle and fight to get in the airline business. Starting with Dallas, Texas. Southwest had to fight to stay at Love field airport, when all the airlines moved to the new Airport of Dallas-Fort worth International airport. Winning this battle gave Southwest the opportunity to get all the customers they wanted, from the near downtown airport, instead of driving 15 miles for the new airport, pay for expensive parking and having to arrive one hour earlier. However the other airlines did not like it, like American Airlines and Braniff International. They would have to pay higher fees for use of the new airport and Southwest Airline did not. The other great battle was when Southwest applied to fly from Houston to New Orleans, the application of Southwest Airlines was opposed by local government and by the airlines that flew that route and were operating from the new airport of Dallas-Fort worth, DFW, they felt this could divert customer that could change flying from Houston better than DFW . We will write a custom essay sample on Southwest Airlines research paper or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Jim Wright who was Forth Worth Congressmen was ask by Southwest opponents to help, and as he was a majority of the U. S. House of Representatives, Wright took it to Washington and a new law emerged. The Wright Amendment of 1979 said that â€Å"No airline may provide nonstop or through-plane service from Dallas Love Field to any city in any state except for location in Texas, Louisiana, Arkansas, Oklahoma and New Mexico. † (Thompson, A Gamble, J. (2010). Southwest could only advertise flights out of Dallas Love Field to these five states. The Wright Amendment continue for 18 years, then in 1997 three more states were added to the â€Å"Wright Zone† Alabama, Mississippi and Kansas , and in 2005 Missouri. On 2006 Congress legislation was passed and signed into law that repealed the Wright Amendment beginning in 2014. â€Å"The legal regulatory and competitive battles that Southwest fought in its early years produced a strong esprit de corps among Southwest personnel and a drive to survive and proper despite the odds. † â€Å"They have the warrior mentality, they are here in the airline business to stay and will fight for their share of the market†. (Thompson, A Gamble, J. (2010) The idea of having ticketless help the airline to saved money on paper and accounting for all these tickets. And the idea came from one of the employees. Southwest Airlines places their employees before the customers, this idea has given Southwest Airlines and advantage in customer service that other airlines do not have. In this company the employees feel free to come with ideas and implemented them, if the ideas do not work they will not be reprimand or fired, the failure will be used as example and experience. That gives the employees empowerment and the courage to keep looking for new ideas to improve the service and the company. Herb Kelleher has been an important figure in the culture of Southwest Airlines, with his background; majored in philosophy and law graduating with honors on both. Herb, as everybody called him in Southwest Airlines has given this company a unique culture, where the employees sing and dance with the customers and they give friendship and love more than just customer service. This style has worked for more than 40 years, the airline is love by their customer, who do not really care that there is no first class or preferred seating. They just want the good service and to be transported from point to point safe, on time and with a better price. Even their stock name reflects love. NYSE LUV is Southwest financial name. (Thompson, A Gamble, J. (2010) Southwest Strategic planning for the future, and buying fuel in advance for their planes, gave them the opportunity to save millions of dollars. Southwest was the first airline to negotiate these prices with the oil companies. Southwest Airlines has its own school for flight attendants and training for employees, there is no other University that can train them with the special Southwest Airline Culture. Other airlines have the training schools too, what happen is that the culture is different. Other airlines like United trained the flight attendants for First Class and Business class, besides economy, their training takes longer and their uniforms are more expensive. Southwest uniforms are less expensive and they only have one class, economy. Their flight attendants are also trained to clean the plane on turn around. Other airlines have a cleaning crew that gets into the plane and clean it while the flight attendants are resting; however some airlines have adopted this plan since 9/11. This has saved Southwest salaries on each city for cleaning. Only on cities that the planes stay overnight they have a special cleaning crew that gives the plane a complete service. (Thompson, A Gamble, J. (2010) The idea of having only one type of equipment has given great savings, comparing with other airlines that have different aircrafts and need mechanics specialized on each different aircraft and to have different kinds of plane pieces of maintenance according to each plane. Southwest has all his mechanics highly trained for only one kind of aircraft and the maintenance inventory of their pieces for maintenance in their planes are all the same and this means that they do not need millions of dollars in equipment and train mechanics for each different type of aircraft. After 9/11, Southwest shines like a start as the only airline that do not lose money in 2001 or 2002 and the only airline that did not furlough any of its employees during this time that the rest of the airlines furlough about 500,000 employees among them. It was here when all the eyes of the analyst look at Southwest as the marvelous company that has been doing the right thing all the time, and that was prepared with enough cash, for any eventuality. Southwest Airlines is name in every management book as example of how to conduct an airline and what strategy they have to hold their employees and have very low turn around. Strategy which gives their passengers what they want, and also the strategy has made Southwest a profitable airline since 1973. (Thompson, A Gamble, J. (2010) Company Mission Southwest Airline’s Mission, Vision and Triple Bottom Line Commitment to Performance, People and Planet. (See Exhibit 1) â€Å"Southwest Mission is dedication to the highest quality of Customer Service delivered with a sense of warmth, friendliness, individual pride and Company Spirit† (Southwest Airlines). For Southwest Airlines the employees come first and customer second. By having employees satisfied with their job, and treated like family, they will be able to give the best customer service with warmth, friendliness and keep all customer satisfied too. The airline has pursued low fares to make affordable travel to a majority of middle class customers. By charging low fares, and no charging extra fees on baggage, and changing tickets, the customers know exactly what they are paying without paying any extra charges. Southwest serves 72 airports in 37 states and transports 89. Million passengers annually. Southwest had a revenue of $89. 08 billion from November 2012 to November 2013. (Bureau of Transportation Statistics) Internal/External Analysis Strengths  Southwest Airlines firm operating strategy has given profit for 40 years, flying from point to point instead of having a â€Å"hub† like other airlines do, has given Southwest the opportunity to utilized their hours flying for each plane more than others. With their 20 minutes turn over on each point, the airline has on the air their planes most of the time. This capacity utilization makes their cost down and has a competitive advantage over other airlines whose turnaround times were more than 30 minutes. Their bargaining power with suppliers like fuel prices paying in advance and saving millions of dollars over other airlines. Their labor efficiency and pay scales. By training their employees to perform the best and guarantee them good pay and becoming more important than customers, Southwest has economized in having fewer employees per aircraft than other airlines. Employees have in average the same salary as other airlines, employees get profit sharing plan, however they work more. In economies el scale, Southwest Airlines operates only jets Boing 737-300 with 173 planes, Boeing 737-700 with 343 and Boing 737-500 with 25 planes. Having the same kind of planes they operated with very low cost. Widespread Reach: As of the end of 2011, the company serviced 72 cities in 37 states, stretching across the entire United States, and their AirTran acquisition now extends their reach into international skies, mostly over Mexico and the Caribbean islands. Southwest announce 15 more nonstop services from Dallas Love field Airport. Online systems and software, Southwest Airlines invested in next-generation technology and software to improve its ticketless system and its back-office accounting, payroll and human resource information. Previously they have invested in its management information systems to speed data flows and upgrade its customer capabilities. In 2001 implemented new software to generate optimal crew schedules it help improve on-time performance and reduce employees in the schedule department. Southwest operating cost had been lowers than other airlines. (Thompson, A.p. C-294. 2012). Successful differentiation from other airlines is their employees culture, which is transmitted to the customers, employees give a warmth customer service, normally calling the passengers by their first name, singing and hugging and kissing. No other airline does this. †(Guenette, R. November 13, 2013) By giving the same product at a better price than other more expensive airlines, Southwest Airlines has been able to have a larger share of the market. Southwest has a reputable brand with excellent record of safety, this is a major advantage. For the first Quarter of 2013, Southwest reported earnings and revenue that exceeded Wall Street expectations (EPS: $0. 07 per share, Revenue: $4. 08 billion vs. EPS: $0. 02 per share, Revenue: 4. 07 billion). Additionally, average passenger revenue per available seat mile rose 1. 8% along with an increase in passenger traffic by 0. 3%. Keeping the strong numbers in mind from the last quarter, analysts are optimistic about Q2 2013 earnings ($0. 39 a share, up from $0. 36 during Q2 2012). (Ing, S. July 24, 2013). Weaknesses Operating Expenses: The average cost per gallon of fuel from 2005 to 2011 grew 182.  30%, the consumer is constantly demanding added services and amenities to their flights, and the unions are viscously battling for more money for their members; at the end of the day the company does not have much money left over (net profit margin is 1. 14%). Debt: The Company is estimated to possess $361 million of debt on their balance sheet, and until they pay down these debts it will drag significantly on their business. Depending on only one company as supplier for their planes can be a problem if the supplier fails or stop their production. Although Boeing is a robust company, changes can affect Southwest Airlines. The economy, even though Southwest is a low cost airline, until the economy continues low, people cannot fly unless is business or emergency. Achieving sustainable competitive advantage for Southwest is becoming harder as operating costs are going up and the company has a low net profit margin. (Guenette, R. November 13, 2013) Opportunities The industry attractiveness is a strength and an opportunity for Southwest Airlines, the only major airline that do not charge for baggage, many customer look into this as they are also attracted for the price the service, safety and excellent rate on time performance. As a complementary strategy function, Southwest Airlines acquisition of Air Tran gives them the option to fly international for the first time. This acquisition strategy strengthens competitiveness for Southwest Airlines, and gives the opportunity to enter into international markets. Customers that look at how the companies treat their customers and employees, Southwest Airlines have won awards every year for customer satisfaction and by putting their employees first and second their customers. Other airlines that treat the employees as if they were only a number are losing money every year. Example American, United Airlines and Delta Airlines. (Thompson, A Gamble, J. (2010) Threats. The culture establish by Herb Kelleher may not be followed by Gary Kelly and Southwest Executives. Another airlines that are following the pattern of Southwest Airlines, like Jet Blue and Allegiant could get a better share of the Market The airline industry is incredibly competitive, and the race to get the consumer’s business often leads to margin contraction Weather Uncertainty: As we have seen most recently with snow storms in the North east, natural disasters can cause major losses in business for the airlines, and because Mother Nature is so unpredictable, there is always major uncertainty revolving around the company When jet fuel prices rise, airline companies are faced with the decision of passing the pain onto their customers and possibly losing business, or swallowing the costs and ruining their margins The company operates mainly in the United States of America, and thus any economic slowdown exclusive to the American economy could drastically hurt Southwest’s business, while other international companies possess the ability to overcome American decline economy if internationally the economy is better. Goals and Long-term Objectives The analysis shows that Southwest Airlines should seek International market share to gain access to new customers and to spread business risk across a wider market area. Actually Southwest is solely business is within the United States, with the acquisition of Air Tran which was already flying to Mexico, and the Caribbean, Southwest Airlines attempt to fly international is one of the goals and long term objectives. The company has measures their steps into new markets after studying the market and the possibilities, Southwest Airlines will do the same with flight to international markets. Air Tran is already flying to Cancun in Mexico and Puerto Rico in the Caribbean, soon other cities could be added, like Acapulco and Puerto Vallarta in Mexico and other Islands in the Caribbean. Southwest Airlines should not follow an aggressive strategy as the economy is not strong enough. It should continue marketing in the cities where these flights are going to depart from the United States and on their international destination. Southwest Strategy of acquisition has saved the company of all the expenses and complex structure to work in a foreign market. All these procedures and permits and agreements with international governments and the IATA. (International Air Transport Association) are already done by Air Tran. Strategy Selection Southwest Airlines should use the â€Å"Think Global act Global Strategy†, as an International Airline. Southwest Airlines has a brand that is recognized International mainly by the way this company has performed during its 40 years since they start flying. Customers around the world know about their code of ethic, their mission and the way they have run the company by employees first then customers, their safety record and on time performance, and very important their low cost. Should also continue with the Ethical and Cultural Strategy that has been core of the company culture. As the social Responsibility and Corporate Citizenship Strategy. The company Social Responsibility Strategy has been example to many companies not only in the United States, but in other countries too. . (Thompson, A Gamble, J. (2010) Southwest action to enhance employees well-being, by treat them like family and putting their employees first, even before its customers, has given them the merit of recognition of one of the best companies to work for. The company has an ethical strategy and operates honorably and ethically, this was clear when Southwest Airlines was the only Airlines after 9/11 crisis, that did not furlough any of its employees. The airline showed with this example the ethic and honorability which has been their Strategy since the beginning of the company 40 years ago. (Thompson, A Gamble, J. (2010). Southwest Airlines supports several charitable causes, participates in community service activities and contributes to the overall betterment of society. (Thompson, A Gamble, J. (2010) Southwest should continue with these Strategies, as they have shown how well they work for the company, their employees, their customers and their community. These Strategies of Social responsibility and the Strategies stated before about the Vision, Mission, objectives and basic competitive Strategies. Southwest as a low-cost carrier has seen its cost base edge up over the years as it has matured and gained in scale. In response Southwest has modified its business model and has started to fly from crowded markets, such as New York’s LaGuardia . The 2011 Air Tran acquisition, the biggest in Southwest history, has accelerated the process of expansion, and has given the company a larger share in the Atlanta domestic market, and also the international destinations in the Caribbean and Mexico. (Sing, C. 2013) Recommendations/Implementation The above analysis shows that the best recommendation for Southwest is to continue opening new routes in Mexico and the Caribbean. Having already open the door with Air Tram to Cancun, it is feasible that the same permits can be used to fly to the same country. The two destinations we suggest are Acapulco and Puerto Vallarta, following with Los Cabo’s after one year. All these three cities have facilities and International Airports. The affluent of Tourists to these cities is year round. Southwest Airlines could fly these routes with 2 aircrafts. The Company has a contract with Boing for 25 planes during the next 10 years. (Southwest Airlines One Report (February 3, 2013) The persons in charge of this venture will have to be trained to handle international law and all the complex regulations that an airline has to comply, however among the employees of Air Tran; there must be the experience person or persons, needed to handle the opening of the new route. The hiring of ground personnel at the airport of the new destinations, have to be done locally, and the operation manager can be an American. Mexican Immigration Law requires that employees should be of Mexican Nationality, However the Manager can be an American with a job permit up to 2 years (Mexican Immigration Law). Marketing for these two new destinations has to be done principally on the cities that fly nonstop to the new destination. Marketing has to be done also at the new destination, to gain international market share for the airline. The company has the sufficient funds to open these two cities and start operations by next year 2015. (Annex 3) The Company has already a reservations office established and all the ground support for the International service from Air Tran.

Stimulus Motives and Primary Drives Essay Example

Stimulus Motives and Primary Drives Essay Example Stimulus Motives and Primary Drives Paper Stimulus Motives and Primary Drives Paper Primary drives vs stimulus motives Differentiate between stimulus motives with primary drives and explain the functioning of stimulus motives Difference between stimulus motives and primary drives Stimulus motives are unlearned motives that are not based on internal needs and drives. Stimulus motives are sustained by external factors and often are influenced by the individual’s personality and his/her goal; moreover, it drives the individual to know more about his/her being and existence (Pintrich, Schunk, 2002). Stimulus motives are different from primary drives since the basis for the motivation is found on the stimulus, a need to discover and to know, rather than a need to satisfy physiological states like hunger and thirst. Primary drives are innate motives which are shared by all human beings and according to Maslow (Pintrich, Schunk, 2002) are the first needs that should be satisfied so that the person could progress into the satisfaction of higher order needs. Stimulus motives, on the other hand, exists within the individual at varying states and is activated upon the presentation of the stimulus, when a child playing in the sand is presented with a frog, the fro g becomes the stimulus and wanting to know what a frog is, would be the stimulus motive. Functionions of stimulus motives The function of stimulus motives is to lead the individual to learn, this would entail curiosity, exploration, manipulation and contact with the stimulus. Stimulus motives serve an important function in the learning process of the individual, it is from which the individual seeks to understand his/her external environment. It also leads to arousal which determines their reaction and behavior to the stimulus. Reference Pintrich, P. Schunk, D. (2002). Motivation in Education: Theory, Research and Applications 2nd ed. Englewood Cliffs, NJ: Prentice Hall.

Analysing english one Essay Example | Topics and Well Written Essays - 1000 words

Analysing english one - Essay Example The first cause, ‘on some roads’ denotes what is about to be talked about in the sentence. The second clause, ‘there are features’ emphasizes the fact that the roads are features. The third clause, ‘such as road humps, chicanes and narrowing’ elaborates on the features by providing examples. The final clause ‘which are intended to slow you down’ completes the sentence which then adds meaning to it. Another case in which an adjective is used is in describing speed when the text is read but looking at it in written context it presents itself as a noun. This is because the word speed is not proceeded by any word.in describing the word care, ‘extra’ has been written before care so that it shows how much care should be available. In the written text and spoken text they both convey the same message because it is a complete sentence in both cases. By using the adverb ‘partially’ before hidden describes the manner in which the bends could be hidden. Suppose hidden was not described then the presumption would be it is completely hidden which may not have been the case. Prepositions have also been employed in this text but however, due to the difference in written text and spoken text it may give a clause meaning or it may not. For instance,’ Maintain a reduced speed along the whole stretch of road within calming measures.’ Suppose it is to be spoken then the preposition ‘within’ will denote within what range of speed on should be driving on these roads. ‘The information is the same both in written and spoken form because it is a complete sentence made of two clauses. Conjunction has also been applied in the sentence. ‘Take extra care on country roads and reduce your speed at approaches to bends, which can be sharper than they appear. ‘And’ is the conjunction used to provide flow and connection of clauses in the sentence. Which

Strong communities sharing similar needs can be a critical resource Dissertation

Strong communities sharing similar needs can be a critical resource for children, supporting and, where necessary, overcoming - Dissertation Example What are communities and how do they function? A community is described as social network of family and friends. The use of term ‘community’ by M.K.Smith is , ‘associated with the hope and the wish of reviving once more the closer, warmer, more harmonious type of bonds between people’ ( M. K Smith, 2001). Community has been explored in three different ways, ‘Place, Territory, place or locality where people have something in common and share element is understood geographically. Interest: They are linked together by factors such as religious beliefs, sexual orientation, occupation or ethnic origin. Communion: attachment with a place.’ (Willmott, 1986; Lee and Newby, 1983; and Crow and Allen, 1995) as cited in M.K.Smith 2001. According to Sarason, in psychological sense a community is ‘the perception of similarity to others, an acknowledged interdependence with others, a willingness to maintain this interdependence by giving to or doing for others what one expects from them, and the feeling that one is part of a larger dependable and stable structure’( Sarason 1974, p. 157). ... Communities thus strive on solidarity, commitment, mutuality and trust and they come together for greater cause. Social communities are more dynamic functional unit and are into educating people, youth care, child development and humanitarian services, stress management and helping distressed people and providing assistance. Communities work on Social systems according to Social Psychology; there are certain theories on which social systems run. One of the theories is the family theory system. The Family Theory System finds its origin from the work of Ludwig Von Bertalanffy on General Systems Theory that the organisms are complex, organised and interactive. It explains the way the components of a system interrelate with each other to form a single unit. Similarly, the families sharing a common history show some degree of emotional bonding and thus forming a group in a community. Family systems theory allows one to understand the organisational intricacies of the families, and the pat tern that guide those intricacies. The family support system works on the assertion that the members of a family carry out the daily confrontations of a family this helps them in adjusting to their needs. In order to understand the family, one must concentrate on the family as a whole unit not at the individual members, the way they interact with each other and their collective history makes this study unique. The families organise themselves into various smaller units or sub-systems to accomplish any task or goal. The Family System Theory studies about the various approaches of working with the families, this study has led to understanding the impact of traumatic

Essay plan ( management employee relation ) Example | Topics and Well Written Essays - 500 words

Plan ( management employee relation ) - Essay Example One instrument of improving employee-management relations is by using employee empowerment method. By empowering you mean that you delegate more authority to them and give more power to subordinate. This way they can come up with new ideas and cost cutting methods and firms might not only cut costs but it might also benefit from good relationship with employees. 2. According to a book written by John Gennard on employee relations, employee-management relationship suffers because of different aims of both management and employees. For example, management wants higher profits which includes lowering costs and could lead to downsizing and loss of job for labor. On the other hand, labor wants the security of their jobs and higher wages. The book further states that during recession these aims become more conflicting and the need to maintain cordial relations become more vital. The book recommends that this relationship could be improved by bilateral negotiation between management and labor union and by joint consultation by the both parties before decision making. For example, in recession due to slump in demand your organization cannot pay high labor costs and firing is inevitable. But this can be avoided if management decides to involve labor union in the decision making process.

Serotonin Function and Mechanism of Antidepressant Action

Serotonin Function and Mechanism of Antidepressant Action Neurotransmitters are chemicals located and released in the brain to allow an impulse from one nerve cell to pass to another nerve cell. There are approximately 50 neurotransmitters identified. There are billions of nerve cells located in the brain, which do not directly touch each other. Nerve cells communicate messages by secreting neurotransmitters. Neurotransmitters can excite or inhibit neurons (nerve cells). Some common neurotransmitters are acetylcholine, norepinephrine, dopamine, serotonin and gamma aminobutyric acid (GABA). Serotonin is a monoamine neurotransmitter. It is synthesized, from the amino acid L-tryptophan, in brain neurons and stored in vesicles. Serotonin is found in three main areas of the body: the intestinal wall; large constricted blood vessels; and the central nervous system. The most widely studied effects have been those on the central nervous system. The functions of serotonin are numerous and appear to involve control of appetite, sleep, memory and learning, temperature regulation, mood, behavior (including sexual and hallucinogenic behavior), cardiovascular function, muscle contraction, endocrine regulation, and depression. It is a well-known contributor to feelings of well-being; therefore it is also known as a happiness hormone despite not being a hormone. Serotonin is an inhibitory neurotransmitter which complements excitatory sympathetic systems like adrenaline and dopamine in the Central Nervous System. The physiological activity of serotonin starts from the brainstem in groups of brain cells called Raphe nucleus. Serotonin brain cells then spread to various regions of the central nervous system by branching out throughout the brain. History In 1935, Italian Vittorio Erspamer showed that an extract from enterochromaffin cells made intestines contract. Some believed it contained adrenaline, but two years later Erspamer was able to show that it was a previously unknown amine, which he named enteramine.[4] In 1948, Maurice M. Rapport, Arda Green, and Irvine Page of the Cleveland Clinic discovered a vasoconstrictor substance in blood serum, and since it was a serum agent affecting vascular tone, they named it serotonin. In 1952 it was shown that enteramine was the same substance as serotonin, and as the broad range of physiological roles were elucidated, the abbreviation 5HT of the proper chemical name 5-hydroxytryptamine became the preferred name in the pharmacological field. Mechanism of action The activity of serotonin arises in the brainstem from clusters of neurons known as the raphe nucleus. From the brain, serotonin neurons extend to virtually all parts of the central nervous system making the branching of the serotonin network the most expansive neurochemical system in the brain. The importance of this network becomes apparent when considering each serotonin neuron exerts an influence over as many as 500,000 target neurons. Due to the widespread distribution of serotonin in the nervous system, it is not surprising that this neurotransmitter can be linked to many types of behavior. Of the chemical neurotransmitter substances, serotonin is perhaps the most implicated in the treatment of various disorders, including anxiety, depression, obsessive-compulsive disorder, schizophrenia, stroke, obesity, pain, hypertension, vascular disorders, migraine, and nausea. A major factor in the understanding of the role of 5-HT in these disorders is the recent rapid advance made in understanding the physiological role of various serotonin receptor subtypes. There are at least four populations of receptors for serotonin: 5-HT1, 5-HT2, 5-HT3, and 5-HT4. The physiological function of each receptor subtype has not been established and is currently the subject of intensive investigation. Effects as a neurotransmitter Most neurotransmitters are released from tiny synaptic terminal buttons at the ends of nerve cells, but serotonin appears to be different. It is instead released freely from serotonergic varicosities into the general neuronal space, diffusing over a much larger area to activate the 5-HT receptors of nearby neurons. This reuptake can be disrupted by agents like MDMA, cocaine, tricyclic antidepressants (TCAs), and selective serotonin reuptake inhibitors (SSRIs). The overall action of serotonin is very complex and not entirely understood. Peripheral effects Cardiovascular action The cardiovascular effects of serotonin are complex. They are variable depending on the dose injected, experimental conditions, animal species and vascular state. Action on vessels: Serotonin induces either a vasoconstriction by 5-HT2 effect, in particular of renal vessels, or a vasodilation. Serotonin constricts veins and seems to induce venous thromboses and promotes platelet aggregating effect. It increases capillary permeability. Action on heart: Serotonin has a positive chronotropic action by 5-HT4 receptor stimulation and could take part in the genesis of certain rhythm disorders. It has a positive inotropic effect. Action on blood pressure: It is complex, according to experimental conditions, serotonin gives either hypotension, or hypertension, or no modification. Action on smooth muscles Serotonin induces contractions of intestine, bronchi and uterus. Digestive effects: Serotonin increases intestinal motility, probably by stimulation of 5-HT4 and 5-HT3 receptors: in human beings, injected by intravenous route, it increases duodenum and small intestine motility. This effect explains diarrhea observed in patients with carcinoid syndrome. Bronchial effects: Serotonin has a bronchoconstrictive action and a serotonin aerosol induces dyspnea (difficult or labored respiration). Uterus effect: Serotonin induces contractions of the uterus. Other actions Researchers have also found evidence that serotonin may play a role in regulating milk production in the breast, and that a defect within the serotonin network may be one underlying cause of SIDS (sudden infant death syndrome). Central effects Serotonin is involved in the regulation of sleep, mood (antidepressant action), temperature, appetite (appetite suppressant effect). Overstimulation of 5-HT2 receptors could induce productive and negative symptoms of psychotic disorders. LSD or lysergide, agonist of 5-HT2 receptors and also of D1 and D2 dopaminergic receptors, has hallucinogenic properties. Serotonin, thanks to its various types of presynaptic and postsynaptic receptors, modulates the activity of other transmitters. It plays a determining part in adaptation. Effects of Excess or Low Serotonin Serotonin is involved in allergic and inflammatory symptoms and in certain diseases: Carcinoid syndrome: The carcinoid syndrome is caused by metastatic tumors of enterochromaffin cells of the digestive tract which secrete various compounds, in particular a great quantity of serotonin. It is characterized by diarrhea, flushes (accesses of cutaneous vasodilation followed by a vasoconstriction), dyspnea and sometimes a damage to cardiac valves. The biological diagnosis of these tumors is based on the increase in serotonin concentration in blood and on the excretion of abnormal amounts of 5-hydroxy-indolacetic acid, 5-HIAA, in urines. Migraine: Migraine is a disease characterized by repeated accesses of headache in which vasomotor phenomena and serotonin play a determining part. In the first prodromic phase, there is a vasoconstriction, and in the second painful phase, a vasodilation. This vasodilation is reduced by vasoconstrictive drugs. Myocardial ischemia: Serotonin released from platelets seems to worsen the myocardial ischemia by vasoconstriction. Hallucinations occur due to increased levels of Serotonin. Generalized anxiety disorder People with generalized anxiety disorder (GAD) experience excessive worry that causes problems at work and in the maintenance of daily responsibilities. Evidence suggests that GAD involves several neurotransmitter systems in the brain, including norepinephrine and serotonin. Deficiencies or excessive intake of certain dietary minerals and vitamins can disrupt the level of serotonin, causing disruptions in the production or reuptake processes surrounding serotonin. Several drugs that affect the serotonin system Several classes of drugs target the 5-HT system, including some antidepressants, antipsychotics, anxiolytics, antiemetics, and antimigraine drugs, as well as the psychedelic drugs and empathogens. When Serotonin is low, certain problems with concentration and attention can be experienced. People become scatterbrained and poorly organized. It takes longer to do things because of poor planning. When Serotonin is moderately low, the following symptoms and behaviours have been observed: Chronic fatigue. Despite sleeping extra hours and naps, fatigue remains. There is a sense of being worn out Sleep disturbance. Appetite disturbance is present, usually in two types. There is a loss of appetite and subsequent weight loss or a craving for sweets and carbohydrates when the brain is trying to make more Serotonin. Total loss of sexual interest is present. In fact, there is loss of interest in everything, including those activities and interests that have been enjoyed in the past. Social withdrawal is common not answering the phone, rarely leaving the house/apartment, stop calling friends and family, and withdrawal from social events. Emotional sadness and frequent crying spells are common. Self-esteem and self-confidence are low. Body sensations, due to Serotonins role as a body regulator, include hot flushes and temperature changes, headaches, and stomach distress. Clinical Depression This is perhaps the most common mental health problem encountered in practice. One in four adults will experience clinical depression within their lifetime. Serotonin acts as an important feel-good neurotransmitter, sending signals that an individual is relaxed and happy. In the absence of serotonin, patients feel sad and unwell and may even experience fear, anxiety and physical discomfort. serotonin acts as an important feel-good neurotransmitter, sending signals that an individual is relaxed and happy. In the absence of serotonin, patients feel sad and unwell and may even experience fear, anxiety and physical discomfort. Treatment for depression, as might be expected, involves increasing levels of Serotonin in the brain. Since the mid-eighties, medications have been available that attempt to specifically target and increase Serotonin. Known as Selective Serotonin Reuptake Inhibitors (SSRIs), these medications such as Prozac, Zoloft, and Paxil are felt to work by making more Serotonin available in the brain. Like all neurotransmitters, we can have too much Serotonin. Obsessive-Compulsive Disorder The American Academy of Family Physicians explains that one of the disorders categorized as a serotonin deficiency-related illness is obsessive-compulsive disorder. In this psychiatric condition, patients feel obsessed with certain issues, like cleanliness or order, and are therefore compelled to engage in what they perceive as related behaviors, including rigorous and repetitive cleaning or hand washing. Researchers have determined that low levels of serotonin in the brain are responsible for many cases of obsessive-compulsive disorder, and physicians prescribe pharmaceuticals that help increase brain levels of serotonin. These drugs help reduce or relieve symptoms entirely, allowing individuals with obsessive-compulsive disorder to live normal lives. Serotonin Syndrome While elevated levels of Serotonin produce a sense of well-being, bliss, and oneness with the universe too much Serotonin can produce a life-threatening condition known as Serotonin Syndrome (SS).Likely to occur by accident by combining two Serotonin-increasing medications or substances. These are some of its symptoms: Cognitive mental confusion, hypomania, agitation, headache, coma Autonomic shivering, sweating, fever, hypertension, tachycardia, nausea, diarrhea Somatic myoclonus/clonus (muscle twitching), hyperreflexia, tremor Emergency medical treatment is required, utilizing medications that neutralize or block the action of Serotonin as the treatment for Serotonin Syndrome (SS). Discontinuation syndrome Antidepressants such as SSRIs have some dependence producing effects, most notably a withdrawal syndrome. Their dependence producing properties (depending on the antidepressant) may not be as significant as other psychotropic drugs such as benzodiazepines, however, withdrawal symptoms nonetheless may be quite severe and even debilitating. SSRIs have little abuse potential, but discontinuation can produce disturbing withdrawal symptoms that may not be able to be distinguished from a reoccurrence of the original illness: Sexual side effects Cardiac side effects Suicide risk Post SSRI sexual dysfunction Aggression Permanent nuerophysiological changes Persistent pulmonary hypertension Bleeding tendencies Applications of Serotonin SSRIs Selective serotonin reuptake inhibitors (SSRIs) are commonly used as first-line therapy to treat mood disorders due to their demonstrated efficacy, safety, and tolerability profiles. SSRIs may play an intricate role in treating hormone-mediated disorders that disturb the quality of life for women. Selected uses of SSRIs, specifically in the treatment of hot flashes, premenstrual dysphoric disorder, and postpartum depression, are explored in this article. Data from several studies support the use of SSRIs in these conditions, and therefore, these agents have the potential to significantly improve mood, cognitive function, physical symptoms, and social functioning in patients with these disorders. In addition, SSRIs may prove to be viable alternatives to current therapies that may be contraindicated, poorly tolerated, or lack efficacy in patients with these disorders. Post Traumatic Stress Syndrome PTSD is an anxiety disorder affecting individuals who have been exposed to a disastrous event, which may have threatened their lives or included witnessing tragic harm being afflicted. This disorder is most often related to individuals who have experienced combat. Patients are treated with an SSRI-Selective Serotonin Receptacle Inhibitors that have a calming effect on the body. The result for the patient is a calming effect on the body and reduction in the feeling of anxiety and aggression. Fibromyalagia Fibromyalgia is a disorder characterized by widespread pain of the muscles and tendons accompanied by varied tender points all over the body and general fatigue. Fibromyalgia affects more women than men and occurs in 2 percent of the population in the United States. As serotonin is a pain-fighting hormone, it is frequently used to treat fibromyalgia. Many medical professionals agree fibromyalgia is caused by low levels of serotonin. Besides taking supplements, serotonin can be taken from natural sources of tryptophan. Tryptophan is an amino acid that aids in the bodys production of serotonin and is found in soy, turkey, chicken, halibut, beans and cheddar cheese. General Stress Serotonins mood regulating neurotransmitters help alleviate stress in sufferers. People suffering from chronic stress benefit from supplementing their regular diet with serotonin, or tryptophan to increase its production. In some cases, using lavender can induce feelings of calm and happiness. Known as a feel good hormone, serotonin is actually lowered by high levels of stress and therefore must be added back. Ways to increase serotonin levels: Eat healthy Free Range Turkey Tryptophan is an essential amino acid that is present, in different amounts, in all protein foods. This amino acid is the building block for the neurotransmitter serotonin. Flaxseed/ Flaxseed oil As well as being great for fat loss, flaxseeds are great foods that raise serotonin levels because they contain both tryptophan and high levels of omega 3 fatty acids. 60 percent of the brain is made of structural fats, and omega 3 fatty acids make up a large proportion of brain nerve cells. Wild Fish and Sea food = Fatty fish like wild salmon, sardines and herring are rich in oils containing the essential fats EPA and DHA. Both of these long chain fats have been shown in trials both to smooth the mood swings of bipolar disorder and to ease regular depression. Whey protein = Whey protein has gained a greater and greater reputation as a super-food over recent years. Whey has been shown to regulate appetite, improve insulin sensitivity and blood sugar levels, bolster the immune system and has been shown to be the ideal protein source to use around workout time. Bananas High quality Eggs Sour Cherries Free Range Beef Dark Chocolate Cocoa is well known to increase serotonin levels in the brain the trick is not to eat so much that you crash a few hours later. Similarly most chocolate is clearly high in sugar and will spike blood sugar levels causing serotonin levels to plummet when your blood sugar crashes.

Accounting Ethics :: Free Essay Writer

If someone were to ask you what you thought was the most deceitful profession, certified public accountants would most certainly not be the first to come to mind. That is because CPAs are known and respected for their honesty. The profession goes out of its way to project that image, and there is a certain amount of truth to it. However, not all CPAs are squeaky clean and respected for their honesty. Some are quite dishonest and are putting a black mark on the image of the entire profession. There is one area where the CPA profession has fallen short of protecting the public interest. There is a general duty that accountants owe to their clients and the other persons who are affected by their actions. Two elements compose the general duty of performance: skill and care. Another element and responsibility is owed to clients and other persons, that is that accountants should observe a standard of ethical or social responsibility. One set of difficulties concerns ethics education's ability to instill the chosen values and to make them stick after the educational process is completed. Instruction in accounting ethics is directed at people whose character-or lack there-of-has largely been formed by the time the instruction occurs. Even those who are positively influenced by ethics instruction, moreover, may still behave irresponsibly if their careers or their livelihoods require them to act in their client's financial interest. Recent pressure to include more ethics instruction in the accounting classroom has placed an emphasis on individuals who have a sense of moral responsibility. In accounting ethics education literature the benefits of teaching ethics have been greatly influenced by the following set of goals presented by Loeb(1988): 1. Relate accounting education to moral issues. 2. Recognize issues in accounting that have ethical implications. 3. Develop "a sense of moral obligation" or responsibility. 4. Develop the abilities needed to deal with ethical conflicts or dilemmas. 5. Learn to deal with uncertainties of the accounting profession. 6. "Set the stage for" a change in ethical behavior. 7. Appreciate and understand the history and composition of all aspects of accounting ethics and their relationship to the general field of ethics. An emphasis on codes of conduct may result in students' failure to "develop discretion and judgment. . .which are more than simply a matter of what acts are forbidden, which are required, and which are permissible" (Whiteck, 1992, 128). Emphasis on rules may quickly become training in how to get around the rules while remaining technically legal.