The Eye Above the Well Movie Review Example | Topics and Well Written Essays - 500 words

The Eye Above the Well - Movie Review Example His ability to enjoy the beauty and creation bestowed by the Almighty, amidst misery labels him a paradoxical happy-go-lucky, go-getter fatalist! The documentary film is a figurative description of the Third World countries. The film is set in the Indian state of Kerala and the story essentially brings to the forefront, the trauma and horrifying experiences that the Third Worlds countries have been undergoing. The man suspended from the tree, above a well is the representative of these countries and the well represents the profound misery they have been subject to. However, what is refreshingly different is the man's attempt to reach out and taste the drop of honey on a blade of grass. This is symbolic of the attempt of the Third World and the citizens of these countries, who, amidst poverty, hunger, illiteracy, disease and ignorance try to attain the innocent bliss of living each day and of enjoying God's creation, nature, beauty and the very meaning of life. They search and find happiness in the little things that their lives offer, without fretting. The film also brings to light the cultural richness and heritage of one such country-India.

Reality Therapy Essay Example | Topics and Well Written Essays - 500 words

Reality Therapy - Essay Example Therapy educators carry out research on what multiculturalism is rather than how to endorse it. There is also a need to look into clinical practice in the section of multicultural therapy. Theoretical orientations significantly affect many counsellors’ helping techniques. Even if the assumptions of therapists around the world are often independent of the dominant theoretical orientations, some values underlie these theories and can easily affect the counselling interaction. Furthermore, cultural encapsulation is an issue for therapists and the entire theoretical orientations. Culturally skilled therapists should be active in becoming well aware of their individual assumptions about values, nature, biases and other characteristics of human beings. It is also crucial to have a good relationship with the clients. Roger’s person-cantered theory states that all human beings have the ability to become wholly functioning. It provides an environment where individuals can fully explore themselves. With the help of therapists, clients are made to be open and willing to talk about their problems as well as having the ability to trust themselves. In this therapy, the therapist is an active listener, and the statements made by the clients are reflected as well as clarified. The therapist has a responsibility of providing a positive regard in order to assist clients in the process of self-exploration. It uses active listening and good in respecting values of the clients. This makes the clients accept and understand themselves more. It is, therefore, suitable for multicultural counselling. Additionally, cultural diversity is welcomed in this theory, and it is liberal. It is a favourable approach to use when a culture of people is diverse. Because the client have the responsibility to assume the d irection of the therapy, and this may not be appropriate if

Implementing An Effective Food Safety Management System Management Essay

Implementing An Effective Food Safety Management System Management Essay Regarding to the research hypothesis, the researcher concluded that there are two main critical factors were revealed through the data analysis that not only were considered as the most important factors in implementing an effective Food Safety Management System (ISO 22000), but also proved to be the most influential factors in the optimization of the degree of the effectiveness of FSMS (ISO 22000) for implementation in Egyptian food processing company. The management responsibility with regard to enhance communication between stuff, update FSMS, motivate stuff members and allocate resources for effective FSMS implementations and planning for realization of safe products implementation such as identifying potential hazards, update and review HACCP plan and planning for meeting FSMS requirements have a major and important impact on increasing the effective implementation of FSMS (ISO 22000). Regarding to availability of uncomplicated documentation and general managerial procedures requirements beside good resources management have a good impact on effective implementation of FSMS (ISO 22000). In other words, in order for the food companies to effectively implement FSMS system they should focus their efforts to strengthen their internal documentation system, management responsibility, resources management and planning and realization of safe products for enhancing improvement and effective implementation of FSMS (ISO22000). As a final conclusion, the food safety quality management system should be reviewed, evaluated and updated regularly to improve its effectiveness. An effective planning for producing a safe food product will participate in achieving a positive progress trend in FSMS effectiveness implementation. The researcher believes that HACCP planning has a big influence on the success of the effective implementation of a food safety quality management system in any food manufacturing organization, training courses, inductions and seminars should be regularly conducted for all levels of personnel to enhance their awareness of the importance of the food quality management system. 6.2 Recommendations for Future Work It is recommended to expand the scope of study to cover other sectors in the company food chain not only food manufacturing but also suppliers, warehouses, export and end user or any other sector, to have an overall evaluation of the food safety quality management system implemented in Dreem Company. This overall evaluation will help maintain and improve the food safety quality management system to be able to cope with the future developments and strengthen the ability of Dreem Company to produce safe products and compete in both local and international markets. 6.3 Limitations However, this study suffers from some limitations, which need corrective actions to help the system to be more effective, this limitation can be summarized as follows: Concerning sample size Due to the small sample size, these results cannot be generalized to the entire Egyptian food industry. Further work must incorporate a larger sample size and many companies interested in the field of food processing. Concerning Documentation and General Requirements 1. It can be noticed that there is a lot of paper work and documents that are used in monitoring FSMS, that consider being a hindrance of the constraints the application system effectively, redesign documentation system and eliminating all non value added paper work will support implementing FSMS effectively. 2. Documentation system needed to be updated periodically according to continuous updating of FSMS and to meet system and company modern applications. 3. Additional awareness and efforts is required to inform staff member with the importance of documents in monitoring FSMS and involve staff member in establishing documents that fit with the purpose of use. 4. Hazards that might affect products and food safety needed to be more defined and addressed in different functions to generate sharp focus considering potential hazards, only production, quality control and quality assurance functions have posted and addressed visual aids clarify hazards might affect the product, hazards that might affect Food Safety should be addressed in other functions like warehouses maintenance and logistics 5. It can be noticed that there is a lake of proper systems to drive the consistent implementation of the policy, since not all staff and employees understand the company policy and strategy of the company to achieve desired levels of food safety, awareness and inductions especially to the new comers or new entry employees needed to highlight policy and strategy. Concerning Management Responsibility 1. Top management should counter about motivating employee and inspiring them, high number of the staff feeling that top management focused only on quantities rather that quality, so employees and stuff needed to be motivated by top management and to align both of focusing on quantities with focus on product quality 2. Lack of defining responsibilities and authorities inter company, researcher noticed that many employees are not aware by the authority and responsibilities of middle management staff and team leaders and how the responsibility and authority can be used effectively in effective implementation of FSMS and overcome different potential obstacles, top management should prepare appropriate job descriptions and well defined rules for different employees in FSMS applications 3. Communication between top management and staff members should be developed to know the problems and listening to their suggestions for solving and removing obstacles that impede effective implementation of FSMS 4. At the same time top management should inform staff member with modification and updates in regulatory and statutory in regular manner through meeting with function headers and food safety team members. Concerning Resources Management 1. The researcher concluded that financial and physical resources should be ad equated provided to improve the effective implementation of FSMS, facilities and materials that enhance hygiene and GMPs should be available and provided in timely manner for different areas. 2. It is noticed that a lot of number of new employers are coming from different cultures and they have not previous experience about how to handle food products, hygiene requirements, GMPs and food manufacturing instructions, continuous inductions, awareness and training should be delivered to new comer employees and current employees 3. Level of current competences for staff members should be reviewed regularly to evaluate different training needs for staff member that enhance effective implementations of FSMS. Concerning Planning and realization for safe products 1. The researcher found that PRPs must gain more attention to be an effective tool in improving FSMS applications, procedures should be established to ensure the effectiveness of PRPs implementations and allocated resources for implementing PRPs programs. 2. To improve quality control level visual aids should be addressed and posted to communicate and inform staff members with quality parameters levels. Also to provide training for labors and quality control observers with the recent modification in FSMS and updated quality control parameters for different products. 3. Evaluating and monitoring CCPs results should be announced to staff member to participate in solving and remove potential hazards that might affect the products. 4. Corrective actions should be reviewed in timely regular manner. Remove all obstacles that might hinder follow up and implementation of corrective actions that researcher found that many corrective actions still opened and needed for effective actions to close them. Concerning Improve Food Safety Management System 1. It can be noticed that there is a lake of implementing evaluation and measurement for FSMS implementations before and after improvements or corrective actions to view the progress of applications. Analysis of performance is applied but not on wide scale in FSMS 2. Researcher found that there is shortage in validation of the effectiveness of implementing FSMS during regular period of times. Many methods and applications of FSMS needed to be verificated and validated, also all assignable root causes should be removed. 3. The FSMS could be more effective if the findings for internal and external audits are gained more attention for implementations and validations. References References: Adams, C.E. (1994),  ¿Ã‚ ½ISO 9000 and HACCP systems ¿Ã‚ ½, Food and Drug Law Journal., Vol. 49, pp. 603-7. Adams, C. (2000),  ¿Ã‚ ½HACCP applications in the foodservice industry ¿Ã‚ ½, Journal of the Association of Food and Drug Officials, Vol. 94 No. 4, pp. 22-5. Al-Nakeeb, A., Williams, T., Hibberd, P. and Gronow, S. (1998),  ¿Ã‚ ½Measuring the effectiveness of quality assurance systems in the construction industry ¿Ã‚ ½, Property Management, Vol. 16 No. 4, pp. 222-8. 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(2003), Microbiological quality of food in relation to hazard analysis systems and food hygiene training of the management, Communicable Disease and Puplic Health, Vol. 6, pp. 250-8. Luning, P. and Marcelis, W. (2007),  ¿Ã‚ ½A conceptual model of food quality management functions based on a techno-managerial approach ¿Ã‚ ½, Trends in Food Science Technology, Vol. 18 No. 3, pp. 159-66. Luning, P., Bango, L., Kussaga, J., Rovira, J. and Marcelis, W. (2008),  ¿Ã‚ ½Comprehensive analysis and differentiated assessment of food safety control systems: a diagnostic instrument ¿Ã‚ ½, Trends in Food Science Technology, Vol. 19 No. 10, pp. 522-34. Manning, L. and Baines, R. (2004),  ¿Ã‚ ½Effective management of food safety and quality ¿Ã‚ ½, British Food Journal, Vol. 106 No. 8, pp. 598-606. Mayes, T. (1993),  ¿Ã‚ ½The application of management systems to food safety and quality ¿Ã‚ ½, Trends in Food Science Technology, Vol. 4, July, pp. 216-19. Mehta, S. and Wilcock, A. 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(1995), Total Quality Management  ¿Ã‚ ½ Text with Cases, 2nd ed., Butterworth-Heinemann Professional Publishing, Oxford. Pallett, A.J.M. (1994),  ¿Ã‚ ½ISO 9000: the company ¿Ã‚ ½s viewpoint ¿Ã‚ ½, Food Technology, December, pp. 60-2. Panagiotis, C. (2009), Standardized food safety management  ¿Ã‚ ½the case of industrial yoghurt, British Food Journal, Vol. 111 No. 9, 2009, pp. 897-914 Panisello, P. and Quantick, P. (2001),  ¿Ã‚ ½Technical barriers to Hazard Analysis Critical Control Point (HACCP) ¿Ã‚ ½, Food Control, Vol. 12 No. 3, pp. 165-73. Panisello, P., Quantick, P. and Knowles, M. (1999),  ¿Ã‚ ½Towards the implementation of HACCP: results of a UK regional survey ¿Ã‚ ½, Food Control, Vol. 10 No. 2, pp. 87-98. Philippa, S.(2008), ISO22000 food safety management system and their related requirements, Six World Congress on Sea Food Safety, Quality and Trade,Standard Australia, 14-16 September., Redshaw, B. (2000),  ¿Ã‚ ½Evaluating organisational effectiveness ¿Ã‚ ½, Industrial and Commercial Training, Vol. 32 No. 7, pp. 245-8. Roberto, C.D., Brandao, S.C.C. and da Silva, C.A.B. (2006),  ¿Ã‚ ½Costs and investments of implement ting and maintaining HACCP in a pasteurized milk plant ¿Ã‚ ½, Food Control, Vol. 17 No. 8, pp. 599-603. Satin, M. (Ed.) (2002), Quality Enhancement in Food Processing Through HACCP, Asian Productivity Organization, Tokyo. Stringer, M.F. (1994),  ¿Ã‚ ½Safety and quality management through HACCP and ISO 9000 ¿Ã‚ ½, Dairy Food and Environmental Sanitation, Vol. 14 No. 8, pp. 428-81. Stringer, M. (2004),  ¿Ã‚ ½Food safety objectives-role in microbiological food safety management ¿Ã‚ ½, Food Control Journal, Vol. 16, pp. 775-794. Strohbehn, C., Gilmore, S. and Sneed, J. (2004),  ¿Ã‚ ½Food safety practices and HACCP implementation: perceptions of registered dieticians and dietary managers ¿Ã‚ ½, Journal of the American Dietetic Association, Vol. 104 No. 11, pp. 1692-9. Surak, J.G. (1999),  ¿Ã‚ ½Quality in commercial food processing ¿Ã‚ ½, Quality Progress, February, pp. 25-9. Surak, J.G. and Simpson, K. (1994),  ¿Ã‚ ½Using ISO 9000 standards as a quality framework ¿Ã‚ ½, Food Technology, December, pp. 63-4. Suttiprasit, P. (2007),  ¿Ã‚ ½Innovative integration of food safety standards using current process model (CPM) approach ¿Ã‚ ½ Technology Promotion Association Journal, Part 1: No. 41 and Part 2-4: Nos. 43-45. Statistical Package for the Social Sciences (SPSS-15).-SPSS Inc. Stringer, M. (2005),  ¿Ã‚ ½Food safety objectives  ¿Ã‚ ½ role in microbiological food safety management ¿Ã‚ ½, Food Control, Vol. 16 No. 9, pp. 775-94. Taylor, E. (2001),  ¿Ã‚ ½HACCP in small companies, benefit or burden ¿Ã‚ ½, Food Control, Vol. 12 No. 4, pp. 217-22. Taylor, E. and Kane, K. (2005),  ¿Ã‚ ½Reducing the burden of HACCP in SMEs ¿Ã‚ ½, Food Control, Vol. 16 No. 10, pp. 833-9. Taylor, E. and Taylor, J. (2004),  ¿Ã‚ ½Using qualitative psychology to investigate HACCP implementation barriers ¿Ã‚ ½, International Journal of Environmental Health Research, Vol. 14 No. Untermann, F. (1999),  ¿Ã‚ ½Food safety management and misinterpretation of HACCP ¿Ã‚ ½, Food Control, Vol. 10 No. 3, pp. 161-7. Vela, R. and Fernandez, M. (2003),  ¿Ã‚ ½Barriers for the developing and implementation of HACCP plans: results from a Spanish regional survey ¿Ã‚ ½, Food Control, Vol. 14 No. 5, pp. 333-7. Walker, E., Pritchard, C. and Forsythe, S. (2003),  ¿Ã‚ ½Hazard analysis critical control point and prerequisite programme implementation in small and medium size food businesses ¿Ã‚ ½, Food Control, Vol. 14 No. 3, pp. 169-74. Ward, G. (2001),  ¿Ã‚ ½HACCP: heaven or hell for the food industry? ¿Ã‚ ½, Quality World, March, pp. 12 15. Wasik, R. (1994a),  ¿Ã‚ ½ISO programs ¿Ã‚ ½, Food in Canada, April, p. 61. Wasik, R. (1994b),  ¿Ã‚ ½TQL + HACCP + ISO 9000  ¿Ã‚ ½ total quality (part I) ¿Ã‚ ½, Food in Canada, March, pp. 28-9. World Health Organisation (WHO) (1999),  ¿Ã‚ ½Report of a WHO consultation strategies for implementing HACCP in small and/or less developed businesses ¿Ã‚ ½, WHO/SDE/PHE/FOS/99.7, Food Safety Programme World Health Organization, The Hague, 16-19 June. Yapp, C. and Fairman, R. (2006),  ¿Ã‚ ½Factors affecting food safety compliance with small and medium-sized enterprises: implications for regulatory and enforcement strategies ¿Ã‚ ½, Food Control, Vol. 17 No. 1, pp. 42-51. Vel, Pillay. and Victor, Muliyil. (2005), ISO 22000 food safety management systems, The one universal food safety management standard that works across all others, SGS, System and Certification Services, October 2005. Zhou, J., Jin, S., and Ye, J. (2008),  ¿Ã‚ ½Adoption of HACCP system in the Chinese food industry: a comparative analysis ¿Ã‚ ½, Food Control, Vol. 19 No. 8, pp. 823-8.

The World Needs More Nuclear Power Essay -- Argumentative Essays, Pers

Opponents of the nuclear industry conjure up frightful images of nuclear accidents to spread terror to those who could benefit from its awesome bounty. A misguided desire to protect the environment blinds people to the reality that nuclear power is a "green" energy source. Nuclear power is superior to traditional power generation in almost every way whether it is looked at from an environmental, economic or technical point of view. Currently, most consumer power generation is achieved through the burning of fossil fuels. Skeptics of nuclear energy’s potential have long contended that fossil fuels are safer to process, are better for the environment and pose less of a long term hazard than nuclear power. Concerns over safety also dominate the issue since the often lamented invention of nuclear weapons has demonstrated that the awesome force of nuclear power can be dangerous indeed. Nuclear power is also tagged as being expensive, not only for power generation but for the environmental detriments that must be mitigated after processing. None of these arguments against nuclear power has any real factual basis as research has shown that nuclear power has less of a negative impact on the environment, has the potential to be safer and ultimately cheaper than traditional power generating methods. The mainstays of traditional power generation involve the burning of fossil fuels, such as natural gas and coal. Environmentalists use scare tactics to try to convince people that nuclear power is a dirty energy. The truth however, is that as far as damage to the environment goes, nuclear power is a much greener source of energy than either coal or natural gas. The first advantage of nuclear power over coal or natural gas is ob... ...ands in the way of nuclear power becoming the energy of the future is fear and rhetoric. As the famous philosopher Heraclitus said â€Å"Dogs bark at a person whom they do not know† (Heraclitus, para 97), which means that people will always attack that which they do not understand. This makes education the greatest step towards making one of man’s greatest technological triumphs into a blessing for this generation. Works Cited Heraclitus. â€Å"The Complete Philosophical Fragments.† Middlebury College Website. Middlebury College. 07/14/10 http://community.middlebury.edu/~harris/Philosophy/Heraclitus.html Hill, Patrice. â€Å"Nuclear Power Is the Energy of the Future.† Insight April 2001 McGregor, Douglas S. â€Å"The Use of Nuclear Power Should be Increased.† The New American April 2001: 12-19 Robinson, Mark, A. 100 Grams of Uranium Equal 200 Tons of Coal. Kelso, WA, 1987

Increasing Crime Rate In India Essay

With the rapid urbanization and development of big cities and towns, the graph of crimes is also on the increase. This phenomenal rise in offences and crime in cities is a matter of great concern and alarm to all of us. There are robberies, murders, rapes and what not. The frequent and repeated thefts, burglaries, robberies, murders, killings, rapes, shoplifting, pick pocketing, drug- abuse, illegal trafficking, smuggling, theft of vehicles etc., have made the common citizens to have sleepless nights and restless days. They feel very insecure and vulnerable in the presence of anti-social and evil elements. The criminals have been operating in an organised way and sometimes even have nationwide and international connections and links. The political links of the criminals have complicated the matters. Kidnappers, rapists, murderers, smugglers and such other criminals are indulging in their crimes under the wings and protection of the political leaders. Steps should be taken to curb and eliminate this dangerous trend. The masses should rise to fight political patronage of criminals. Corrupt politicians should be denied party tickets and party positions. Read more: Essay About Crime Rate Increase Recently the Tan door Murder case shocked the whole country, and now the Balboa Srivastava case and involvement of many leaders has come to light rich men and their wards are being kidnapped openly for ransom. Old, retired and lonely men and women living in posh colonies are easy targets of these criminals. The servants murder their masters and decamp with their booty. The old men and women cannot do without domestic help and servants. And writher turn, the servants are killing and murdering them. The police and the administration are to be blamed for the deterioration of law and order in the cities. Precious little is being done to check these very serious crimes. Sometimes, policemen are a party to these crimes. They get their share of the loot. The crime situation in other metropolitan cities like Bombay, Calcutta, and Madras etc. is almost the same. Crimes are being committed in an organised manner. Criminals have turned professionals and can be hired by anyone who  can pay them handsomely, Well educated young men, belonging to good families have been found involved in many a crime. Some criminals get a hint from Indian and foreign films and TV serials. If they succeed in committing one crime successfully, they become fabulously rich. They find it worth all the trouble and risk. Mumbai is notorious for prostitution, and child abuse. Mumbai is the commercial capital of India. To it also goes the distinction of being the centre of economic offences. Land, arms and drug mafias have a well spread network there. They finance and help the production of magi mega budget films and have secret political links and influences. Mushrooming of slum colonies has also given rise in the rate of crimes in the cities. Mumbai has the largest slums. Mumbai is dotted with shanty townships. These slums and huge hopers are dens of all sorts of crimes. Other big cities and towns are not far behind in the matter of crimes. Child Criminals age also on rise. Children begin with petty crimes and then turn out notorious criminals in young age. Violence, Killings, murders, rape scenes etc., in films have helped in spread of crimes in children. They imitate what they see in films and TV serials. Unemployment and frustration among youth have contributed much to the rise in crimes. Unless these problems are solved, no significant achievements can be made in curbing crimes. Moreover, the police force and intelligence agencies should be made more efficient and effective. Police people should have a human face and be friendly to seek cooperation of the public. There should be no violation of human rights while dealing with criminals. Moreover is with sympathy, it care arid human approach that many a criminal can become useful citizen

Definition Essay: Freedom Essay

Freedom Our fore fathers fought for political freedom from the tyranny of England and its kings. Slaves fought for freedom and equality. Women fought for the freedom from their stereotypical â€Å"wifely duty† and their right to vote. We now are beginning to see freedom, due to the World Trade Center Disaster, being redefined and more defined. Young Americans of the past saw freedom differently than young Americans of today. The pampered youth of today’s society use freedom in regard to getting a car or getting to buy new clothes. Freedoms to colonial young Americans were not so petty. They were a big part in helping our country break free from England and to them being free from the religious restraints of their day were freedoms celebrated, not just getting name brand clothing. I believe, as Americans, we are free but our freedom comes with responsibility that should not be taken so lightly. Maybe we have lost view of what freedom truly is and what it is meant to do. Freedom has a wide range of application from total absence of restraint to merely a sense of not being hampered or frustrated in decisions one makes in life. We have, for some time now, taken our freedoms for granted. The freedoms from one state to another or one country to another differ greatly, making a true definition of the word unclear. People throw the word freedom around as if it is not something of importance. Millions of our fellow Americans have died and millions more put their lives on the line daily so we can have the freedoms we have now. Freedom is defined as the absence of necessity, coercion, or constraint in choice or action. Given this definition, many of the places we use the word freedom or the sense of being free are very misused. Freedom is not a new outfit or a new car. Advertisers have used freedom to describe their products or the feeling that their product would give you but that does not mean that just because you wear or drive their product, you are not more free than you were before. For example, running down a wet street alone in Nike shoes does not make you more free. Freedom has been used so unrestrictively socially that many Americans have forgotten what freedom really means. People use the word freedom to describe everything and to use as an excuse or reason behind many terrible things they do. Freedom is not  an excuse for abusing your neighbor who is different from you. Freedom was fought for to make life better, it was not created to be used to alienate, abuse, or hurt people. When abused, either in protest or in life in general, we cause others to be hurt or killed. For example, in protests today people burn the American flag, our symbol of freedom, to make their point. Veterans of our Armed Forces and every patriotic American are hurt by this. The amount of blood that was shed so we could have our flag and our freedom being taken so lightly is a shame. Freedom fighters in our history who wanted to abolish slavery or desegregate communities were killed because they fought for freedom from slavery because they believed that freedom would make them equals. Some groups today, using freedom as a mask, are fighting to take away our freedoms or to limit them more. Cults using freedom of religion as a mask persuades people to leave their hoes and family and live in their communities. They get their followers to give up their freedom for the good of their religion and even to kill themselves and others. Pro-lifers picket abortion clinics trying to get people to change the law allowing women’s freedom of choice using freedom of speech as their mask. These freedoms are for our common good as a nation not to get everyone to be what someone else wants. True freedom is an unrestrained and unrestricted right, with this in mind, are we truly free? Yes, we are free but we are expected to use our freedoms with responsibility and the good of our country as a whole when we act out using freedoms we have. All freedoms in our constitution and life have limitations for the protection of the good of society and the good of our nation. We have the freedom to bear arms but without the proper permit, one can not carry that gun on their person out into the world to cause harm. We have the freedom of speech but with the limits set so we can not slander or defame another person without being punished. We teach our children as they get more freedom that there are consequences for abusing their freedoms. Maybe Americans need a reminder of the consequences associated with abuse of their freedom. It is now being said by political critics that the tragedy of September 11 is our wake-up call. That this tragedy was the world’s way of telling us that our freedoms are at risk and that we should keep our  democratic ideas to ourselves. Maybe now that people have to leave earlier to take a flight so their baggage can be checked more carefully and now that UPS will open and look in every box we want to send, Americans will look upon their freedoms with a little more thought not lightly glancing and taking them for granted. As Americans, we must teach our children about freedom so that the future generations will not take their freedoms for granted or abuse them. When a baby is born they have no freedom since they can not even walk, talk, or eat without help. As they grow, they get more freedom and we guide them with discipline so they know right from wrong and good from bad. They know not to call names, to respect the flag, and to appreciate others for their differences rather than hate them or hurt them, when their parents guide them as they grow. Without this guidance children will get worse and worse every generation. They will take their freedoms for granted more and abuse them worse. I teach my children that the American flag is a reminder of all those lost in battle and that it represents our country. They know freedoms are important and that not everyone in the world has them so they should appreciate them, not abuse them. They respect the flag and the freedoms that it represents. We do not use our freedom of speech to make fun of others who may be different from us or to say things that may hurt other people’s feelings. As a parent and role model to younger generations, we must all do our part to make them understand about freedom and responsibility. If they are making fun of someone for being different, they are punished or if they abuse someone else for being of a different religion, they are punished. This is the beginning of learning about freedom, responsibility, right and wrong, and consequences of their actions. My children know the Pledge of Allegiance even though they do not say it in school anymore, as they should. If kids were reminded daily by saying the Pledge, they would know to respect it and the freedom it stands for. In many countries, they have no freedom. They can not speak out against a government when it is wrong, they must be the same religion as everyone else, and they can not even choose whom they marry. In our country we can do all of these yet many people still think it is so bad here. We do not have to worry about only being able to have one child or that our parents can pick our husband when we are born. Our freedoms let us do what we want within reason. I think the limitations are more common sense than anything. Like it says in the Bible, do unto others as you would have them do unto you. Do not slander someone else or their religion. Do not abuse your neighbor for differing opinions or skin color. Do not try to force others to your lifestyle or way of thinking. Don’t do anything to another American that you would not like them to do to you. Our fore fathers would be disgusted to see the abuses of freedom and lack of responsibility in using those freedoms in today’s world. They did not fight and die for us to destroy our country, our fellow countrymen, or our planet. So when you think of freedom, picture the American flag flying over the rubble that was once the World Trade Center or picture the American flag swaying over as a soldier wounded in battle carries it. Freedom is not a word to use lightly. It is a word that comes with responsibility and that is important to our country. Say it when you meant it and when you are showing respect to those who have given their life so that you can say it every day.

Black beauty essays

Black beauty essays Publication: Tom Doherty Associates, Inc. Running down a steep carriage road in the rain, a young girl fell and hurt herself. Despite doctoring and the prayers of her devout Quaker parents, the injuries didnt heal. The year was 1834, the place Yarmouth, England, and fourteen-year-old Anna Sewell would never be able to run again. My ankles, she wrote later, are twisted like the leg of the wagon horse who fell on the cobbles last year and had to be shot. It was typical of her to notice and remember the fate of a horse as a who, as a person, not a thing. Even before her accident, Anna Sewell had felt a special affection for horses. For all living creatures, but most of all for horses. After she hurt herself, her love of horses grew, because horses became her faithful, helping companions. Though she could barely walk on her lamed feet, she could still ride out alone on horseback. She could still take pleasure in the countryside; on a horse she could still run in the rain. And with one of her ponies hitched to a chaise, she could drive herself to visit neighbours or to meet her father, a bank manager, at the train station. Her horses gave her independence, and she treated them as her best friend. As a young woman, Anna Sewell went to Germany for a year to be treated for her lameness. She came back somewhat better, and for a few years; she was able to walk more strongly. But the improvement didnt last. Her health grew worse. She never married, but lived at home the rest of her life. Toward the end, even her beloved horses could not help her, as she could not find strength to go outside the house. During this time, the last eight years of her life, she expressed her lifelong love and respect for horses by penning the only book she ever wrote, Black Beauty. ...

Newspaper report The fire in Carries war Essays

Newspaper report The fire in Carries war Essays Newspaper report The fire in Carries war Paper Newspaper report The fire in Carries war Paper Essay Topic: Literature Last night as the family slept, a ferocious blaze swept through their home destroying everything in its path. Druids Bottom, set in the picturesque village of Druids Grove, was engulfed in flames reducing this beautiful family home to ashes. Fire-fighters were quick on the scene and were quoted as saying This is one of the fiercest fires we have seen in a long time and the residents were lucky to get out alive. We have seen a lot of fires in our time, however none as bad as this, its a miracle everyone survived. A fire like this could have quite easily taken many innocent lives. The inhabitants of the house are naturally deeply saddened by this catastrophe, but they remain positive and are trying to make the most out of this extremely bad situation. Hepzibah Green, a resident at the house stated the fire took everything, but we will always have our memories, the good and the bad. They will stay with us forever and no fire will ever change that. It is important that no one blames themselves; it was an accident and could have happened at any time, and could have been lot worse. We all have each other to get us through this difficult time in our lives, we must stick together from now on Investigators have concluded that the fire started upstairs and most likely by someone playing carelessly with matches. Hepzibah Green has confirmed that another resident at the house Mister Johnny had been playing with matches and it was likely that he started the fire. However she also added that Yes Mister Johnny may have started the fire, but no one blames him. After all is it thanks to him that we all made it out alive. Mister Johnny is special, you see and so no blame can rest on his shoulders. If anyone is to blame, it is me. I should have kept a closer watch on Mister Johnny then thins would never have happened. As it turns out it was in fact Mister Johnny who raised the alarm and led the rest of the family to safety. Albert Sandwich, an evacuee who was temporarily living at Druids Bottom has simply remarked, no one was killed no one was hurt, thats all that matters. All of the inhabitants of Druids Bottom are devastated at the lost of their home, apart from the owner of the house, Mr Evans, who had just recently inherited the house from his late sister Dilys Gotobed. Mr Evans stated its all that Hepzibahs fault, she looked after my sister for years thinking that in the end she would get something out of it, but when the old girl died and left Druids Bottom to me, Hepzibah obviously thought if she couldnt have the house then no one could, so she burnt it to the ground out of spite I know thats what happened. Only time will tell what really happened so for now, we should watch this space.

Case Briefing and Problem Solving

doesn’t owe an ethical duty to remove the product from the market unless the company doesn’t warn its customers of the danger they can meet upon misuse of the product. If the company takes all the measures to warn their customers of the danger of the product once it’s misused, customers have knowledge of the risk and voluntarily assume it. For example, the use of any antibiotics with the alcohol can lead to many harmful processes and activities. Nevertheless, pharmaceutical companies don’t remove these products from the market because of that. It’s a customer’s responsibility to use the product properly. Case problems 8–1 Business Ethics. Jason Trevor owns a commercial bakery in Blakely, Georgia, that produces a variety of goods sold in grocery stores. Trevor is required by law to perform internal tests on food produced at his plant to check for contamination. Three times in 2008, the tests of food products that contained peanut butter were positive for salmonella contamination. Trevor was not required to report the results to U. S. Food and Drug Administration officials, however, so he did not. Instead, Trevor instructed his employees to simply repeat the tests until the outcome was negative. Therefore, the products that had originally tested positive for salmonella were eventually shipped out to retailers. Five people who ate Trevor’s baked goods in 2008 became seriously ill, and one person died from salmonella. Even though Trevor’s conduct was legal, was it unethical for him to sell goods that had once tested positive for salmonella? If Trevor had followed the six basic guidelines for making ethical business decisions, would he still have sold the contaminated goods? Why or why not? The issue in this case problem is whether Trevor’s actions were unethical. In my opinion it was unethical for Jason Trevor to sell goods that had once tested positive for salmonella. Salmonella is a bacterium that can cause many illnesses. Two basic ethical approaches can be applied to this case. Firstly, Trevor should’ve thought about his customers from the religious position. He could’ve foreseen that products positive tested on salmonella would harm people inevitably. Secondly, he had to consider the outcome of this sale. He didn’t think about the consequences that can follow. He acted negligent by letting his employees ship the products to the retailers. If Trevor followed the six basic guidelines for making ethical business decisions he would not have sold the contaminated goods to the public. Having five people seriously ill and one person died because of the contaminated products harms the name of the brand associated with this incident. Thus, company loses its customers and, as a result, part of the revenues. I think Trevor also should feel guilty about what happened to those people meaning that on the Conscience step, which is the 4th guideline, he would’ve reconsidered his actions and probably changed his mind. I guess he would’ve not been happy to be interviewed about the actions he was about to take. And the next step, which is Promises to his customers, would’ve made him doubt his decisions because of the trust of the customers that he held in his hands. And I am sure Trevor’s hero would not have acted the way that can harm people. Thus, Trevor would not have sold the contaminated goods had he followed the basic guidelines for making ethical business decisions. Brody v. Transitional Hospitals Corporation United States Court of Appeals, Ninth Circuit, 280 F. 3d 997 (9th Cir. 2002). http://caselaw. findlaw. com/us-9th-circuit/1019105. html FACTS Jules Brody and Joyce T. Crawford filed a class action complaint against Transitional Hospitals Corporation (THC) and its officers on August 28, 1997 accusing THC of unlawful insider trading after THC bought 800,000 shares of its stock between February 26 and February 28 without first disclosing that Vencor and other parties had expressed interest in THC. In addition, Brody and Crawford claimed that THC, in its March 19 and April 24 press releases, materially misled them about THC’s intention to sell the company. The district court granted the defendant’s motion to dismiss the claims. The plaintiffs appealed to the US Court of Appeal, Ninth Circuit. ISSUE Are Brody and Crawford the proper plaintiffs to sue THC for damages for violation of the statute and rule? regarding the insider trading? DECISION No. US Court of Appeal, Ninth circuit, affirmed the district court’s decision to dismiss Brody and Crawford’s complaint for failure to state a claim upon which relief can be granted. REASON The Court noted that plaintiffs did not meet a contemporaneous trading requirement, a judicially-created standing requirement, which specified in Section 14(e) and Rule 14e-3 that the plaintiffs must have traded in a company’s stock at about the same time as the alleged insider. In addition, the Court decided that the plaintiffs’ complaint must specify the reason or reasons why the statements made by THC in its press releases were misleading. Brody and Crawford argued that in order for statement not to be misleading, â€Å"once disclosure is made, there is a duty to make it complete and accurate†, for which the Court found no support in the case law. The case law? only prohibits misleading and untrue statements, not statements that are incomplete. FOOTNOTES: ? Sections 10(b), 14(e), and 20(a) of the Exchange Act, 15 U. S. C.  §Ã‚ § 78j (b), 78n (e), and 78t (a), and Rules 10b-5 and 14e 3, 17 C. F. R.  §Ã‚ § 240. 10b-5 and 240. 14e-3, promulgated thereunder by the Securities Exchange Commission (â€Å"SEC†) ? Rule 10b-5 and Section 14(e) Full case: BRODY v. TRANSITIONAL HOSPITALS CORPORATION Jules BRODY; Joyce T. Crawford, Plaintiffs-Appellants, v. TRANSITIONAL HOSPITALS CORPORATION; Wendy L. Simpson; Richard L. Conte, Defendants-Appellees. No.? 99-15672. Argued and Submitted July 11, 2001. — February 07, 2002 Before: HALL, WARDLAW and BERZON, Circuit Judges. Jeffrey S. Abraham, New York, NY, for the plaintiffs-appellants. Mark R. McDonald, Morrison Foerster, Los Angeles, CA, for the defendants-appellees. In this case we address several securities fraud issues, centering on whether a plaintiff must have traded at about the same time as the insider it allege violated securities laws. ? Jules Brody and Joyce T. Crawford brought suit against Transitional Hospital Corporation (â€Å"THC† or â€Å"the company†) and its officers claiming violations of the Securities and Exchange Act of 1934 (â€Å"Exchange Act†) and state law because the defendants both traded in reliance on inside information and released misleading public information. ? The district court granted the defendant’s motion to dismiss for failure to state a claim. Brody and Crawford now appeal the district court’s order on several grounds. BACKGROUND In determining whether the complaint states a claim upon which relief could be granted, we assume the facts alleged in the complaint to be true. ?Ronconi v. Larkin, 253 F. 3d 423, 427 (9th Cir. 2001). ? The facts alleged in the complaint are as f ollows: THC was a Nevada corporation that delivered long-term acute care services through hospitals and satellite facilities across the United States. ? In August 1996, the company announced its plan to buy back from time to time on the open market up to $25 million in company stock. Two months later, THC expanded the repurchase plan to $75 million. On February 24, 1997, Vencor, Inc. submitted to THC’s board of directors a written offer to acquire the company for $11. 50 per share. ? THC did not disclose this offer publicly. ? Between February 26 and February 28, THC purchased 800,000 shares of its own stock at an average price of $9. 25 per share. ? This $7. 4 million buy-back was in addition to another $21. 1 million that THC had spent purchasing its stock in the three month period that ended on February 28, 1997. The plaintiffs do not allege that the total repurchase exceeded $75 million. THC issued a press release on March 19, 1997, detailing the progress and extent of it s stock repurchase program. ? The press release did not mention Vencor or any other party’s interest in acquiring THC. The plaintiffs argue that because of this omission, the March press release was misleading. On April 1, 1997, Vencor increased its offer to purchase THC to $13 per share. ? In the next few weeks, THC also received offers from two other competing bidders. ? On April 24, after receiving all hree offers, THC issued another press release, stating that the company had â€Å"received expressions of interest from certain parties who have indicated an interest in acquiring† it. ? The same document also stated that THC had hired â€Å"financial advisers to advise the company in connection with a possible sale. † ? The plaintiffs argue that this press release was also misleading; because it did not state that substantial due diligence had already taken place, that THC had received competing offers exceeding $13 per share, or that a THC board meeting would take place two days later to consider these offers. At the board meeting, the THC board voted to negotiate a merger agreement with Select Medical Corporation (â€Å"Select†). ? On May 4, THC publicly announced that it and Select had entered into a definitive merger agreement and that Select would purchase THC at $14. 55 per share. ? Vencor thereupon threatened a hostile takeover. ? To fend off that maneuver, THC ultimately agreed, on June 12, to a takeover by Vencor rather than Select, at $16 per share. Brody and Crawford sold shares at times that sandwich the April 24 press release. ? Two days before that press release was issued, Crawford sold 500 shares at $8. 75 per share. ? Brody sold 3,000 shares of THC stock at $10. 50 per share on April 24, just after the press release was made public. ? The plaintiffs argue that had they not been misled by THC, they would have held onto their shares, and benefitted from their subsequent increase in value. Brody and Crawford filed a class action complaint against THC and its officers on August 28, 1997. ? In addition to alleging violations of Nevada state law, Brody and Crawford alleged violations of Sections 10(b), 14(e), and 20(a) of the Exchange Act, 15 U. S. C.  §Ã‚ §? 78j(b), 78n(e), and 78t(a), and Rules 10b-5 and 14e 3, 17 C. F. R.  §Ã‚ §? 240. 10b-5 and 240. 14e-3, promulgated thereunder by the Securities Exchange Commission (â€Å"SEC†). ? These claims focus on two aspects of THC’s course of action: Brody and Crawford accuse the company of illegal insider trading because THC repurchased 800,000 shares of its stock between February 26 and February 28 without first disclosing that Vencor and other parties had expressed interest in THC. In addition, Brody and Crawford claim that THC, in its March 19 and April 24 press releases, materially misled them about THC’s progress toward its eventual merger. The district court dismissed all of Brody and Crawford’s claims. ? In so doing, the district court held that Brody and Crawford are not proper parties to assert any insider trading claims, as Brody and Crawford did not trade contemporaneously with THC. In addition, the district court decided that the plaintiffs failed to state a claim under Rule 10b-5 or any other law based on materially misleading information, as the press releases were not misleading under the applicable standards. The plaintiffs appeal these aspects of the district court’s dismissal. We review de novo the district court’s dismissal for failure to state a claim pursuant to Federal Rule of Procedure Rule 12(b)(6). ?Zimmerman v. City of Oakland, 255 F. 3d 734, 737 (9th Cir. 2001). DISCUSSION A.? Insider Trading As they pertain to insider trading, Section 10(b), Rule 10b-5, Section 14(e) and Rule 14e-3 make it illegal in some circumstances for those possessing inside information about a company to trade in that company’s securities unless they first disclose the information. See, e. g. , United States v. Smith, 155 F. 3d 1051, 1063-64 (9th Cir. 998). ? This type of prohibition is known as an â€Å"abstain or disclose† rule, because it requires insiders either to abstain from trading or to disclose the inside information that they possess. The district court dismissed the insider trading claims, holding that the named plaintiffs could not assert them because they did not trade contemporaneously with THC. On appeal, Brody and Crawford argue that nothing in the applicable securities laws requires investors to have traded contemporaneously with insiders in order to maintain a suit for insider trading. In addition, they argue that even if such a requirement exists, they in fact did trade contemporaneously with THC. 1.? Section 10(b) and Rule 10b-5 Neither section 10(b)1 nor Rule 10b-52 contain an express right of action for private parties. ? The Supreme Court has h eld, however, that proper plaintiffs may sue for damages for violation of the statute and rule. ? See Superintendent of Ins. v. Bankers Life and Cas. Co. , 404 U. S. 6, 13 n. 9, 92 S. Ct. 165, 30 L. Ed. 2d 128 (1971). Because neither the statute nor the rule contains an express right of action, they also do not delineate who is a proper plaintiff. ? In the absence of explicit Congressional guidance, courts have developed various â€Å"standing† limitations, primarily on policy bases. 3 For example, in Blue Chip Stamps v. Manor Drug Stores, 421 U. S. 723, 95 S. Ct. 1917, 44 L. Ed. 2d 539 (1975), the Supreme Court held that to bring an insider trading claim under Rule 10b-5, a plaintiff must have traded in the same stock or other securities as the insider trader. The contemporaneous trading requirement, at issue in this case, is another judicially-created standing requirement, specifying that to bring an insider trading claim, the plaintiff must have traded in a company’ s stock at about the same time as the alleged insider. ?In Neubronner v. Milken, 6 F. 3d 666, 669 (9th Cir. 1993), the Ninth Circuit adopted a contemporaneous trading requirement for Section 10(b) and Rule 10b-5 actions. ? See also In re Worlds of Wonder Sec. Litig. , 35 F. 3d 1407, 1427 (9th Cir. 1994). Neubronner explained that two reasons animate this rule: First, â€Å"noncontemporaneous traders do not require the protection of the ‘disclose or abstain’ rule because they do not suffer the disadvantage of trading with someone who has superior access to information. † ? 6 F. 3d at 669-70 (quoting Wilson v. Comtech Telecommunications Corp. , 648 F. 2d 88, 94 95 (2d Cir. 1981)). ? Second, the contemporaneous trading requirement puts reasonable limits on Section 10(b) and Rule 10b-5’s reach; without such a limitation, an insider defendant could be liable to a very large number of parties. Id. at 670. Brody and Crawford offer two reasons why the contemporane ous trading rule adopted in Neubronner should not here apply. ? First, they argue that the rule does not make sense, as a matter of statutory interpretation. ? In other words, they request that we declare that Neubronner’s interpretation of Section 10(b) and Rule 10b-5 was incorrect. ? Although the decision in Neubronner is not beyond debate, we do not consider the question further, as a Ninth Circuit panel may not overrule a prior Ninth Circuit decision. ?Hart v. Massanari, 266 F. 3d 1155, 1171 (9th Cir. 2001). Brody and Crawford attempt to avoid this precedential barrier by claiming that Neubronner’s implementation of the contemporaneous rule was dictum, and therefore not binding on us. ? It was not. ?Neubronner explicitly described its ruling regarding the contemporaneous trading requirement as a â€Å"holding. † ? 6 F. 3d at 670. ? In addition, the determination was a necessary predicate for the case’s ultimate conclusion that contemporaneous trading must be pleaded with particularity. ? Id. at 673. Brody and Crawford’s second submission in avoidance of Neubronner is that United States v. O’Hagan, 521 U. S. 642, 117 S. Ct. 2199, 138 L. Ed. 2d 724 (1997), overruled Neubronner. ? That assertion is simply wrong. ? O’Hagan, which was a criminal case, addressed neither the contemporaneous trading requirement in private actions nor any other standing rule. ? Instead, by approving of an expansive concept of who qualifies as an insider under Section 10(b), the Supreme Court in O’Hagan clarified that more defendants may be liable under Section 10(b) than some courts have previously thought. ? Id. at 650, 117 S. Ct. 2199. ? In so doing, the Supreme Court did not alter pre-existing notions concerning whom insiders harm when they trade based on privileged information. Brody and Crawford next argue that even if the Section 10(b) and Rule 10b-5 contemporaneous trading requirements remain, the court should define contemporaneous trades as trades that take place within six months of one another. ? Under this definition, Brody and Crawford would have standing, as they sold their stock just under two months after they allege THC bought the large block of stock in February. [3]? In Neubronner, this court did not decide the length of the contemporaneous trading period for insider trading violations under Section 10(b) and Rule 10b-5, 6 F. d at 670, nor has this court decided the question since. ? Because the two-month time period presented by the facts of this case exceeds any possible delineation of a contemporaneous trading period, it is not necessary in this case either to define the exact contours of the period. ? We simply note that a contemporaneous trading period of two months would gut the contemporaneous trading rule’s premise-that there is a need to filter out plaintiffs who could not possibly have traded with the insider, given the manner in which public trades are transacted. 2.? Section 14(e) and Rule 14e-3 Brody and Crawford also argue that the district court erred in dismissing their claims under Section 14(e)4 and Rule 14e-35 by holding that insider trading actions brought under Section 14(e) and Rule 14e-3 must also conform to a contemporaneous trading requirement. ? In making this argument, the plaintiffs urge that we hold for them on two matters of first impression: (1) whether a private right of action exists under Rule 14e-3; and (2) if a private right of action does exist, whether it contains a contemporaneous standing requirement. We can assume, without deciding, that a private right of action exists under Rule 14e-3, for we see no reason why the same contemporaneous trading rule that applies under Rule 10b-5 would not apply in such an action. ?As noted, this court has definitively adopted a contemporaneous trading requirement under Rule 10b-5. ? Although Rule 14e-3 differs in some respects from Rule 10b-5, (and was adopted in order to plug some ho les the SEC perceived in Rule 10b-5),6 its core, like the core of Rule 10b-5, is an â€Å"abstain or disclose† requirement. And, as is true of the â€Å"abstain or disclose† requirement of Rule 10b-5, the similar requirement of Rule 14e-3 is designed to prevent the disadvantage that inheres in trading with an insider with superior access to information. ?45 Fed. Reg. 60411-12 (1980). ? So we would have to have some excellent reason to adopt a different standing rule under Rule 14e 3 from the one we use under Rule 10b-5. ? We are convinced that there is no basis for drawing such a distinction. The best candidate appellants have advanced as a basis for differentiating the standing requirement under the two Rules is Plaine v. McCabe, 797 F. d 713 (9th Cir. 1986). ?Plaine held that a plaintiff suing under Section 14(e) need not have traded at all, let alone contemporaneously. ? Id. at 718. The fulcrum of Plaine was a distinction suggested by Piper v. Chris-Craft Indus. , I nc. , 430 U. S. 1, 38-39, 97 S. Ct. 926, 51 L. Ed. 2d 124 (1977), between the types of shareholder protections contained in Sections 10(b) and 14(e): Piper noted that while Section 10(b) was enacted to protect only individuals who actually traded in stocks, Section 14(e) can be understood as protecting not only those who buy or sell stocks but also shareholders who decide not to trade. 430 U. S. at 38-39, 97 S. Ct. 926. ? Because Rule 14e-3 was promulgated under Section 14(e), the argument that a plaintiff who alleges insider trading under Section 14(e) or Rule 14e-3 need not worry about the contemporaneous trading requirement-because he need not have traded at all-has some initial plausibility. On a closer examination, however, Plaine does not speak to the issue at hand. Rather, Plaine focused only on non-insider trading claims brought under Section 14(e), and did not consider the standing requirements for an insider trading claim brought under Rule 14e-3. Section 14(e) broadly pro hibits â€Å"fraudulent, deceptive, or manipulative acts or practices, in connection with any tender offer;† it does not contain any specific reference to insider trading. ? Rule 14e-3, on the other hand, focuses on one type of behavior, insider trading, whose prohibition is thought to prevent fraudulent, deceptive, or manipulative acts. ? See O’Hagan, 521 U. S. at 672-73, 117 S. Ct. 2199. ? In accordance with its specific, prophylactic focus, Rule 14e-3 applies to a different set of behaviors than does Section 14(e): Section 14(e) centers on the actual tender offer, whereas Rule 14e-3 regulates illegal insider trading that takes place while a tender offer is under consideration. ? As appellants’ brief states, â€Å"[a]ll the elements of a Section 14(e)/Rule 14e-3 insider trading violation are supplied by the language of Rule 14e-3. A comparison of the facts in Plaine with the facts in this case illustrates the difference between the Section 14(e) claim conside red in Plaine and the Rule 14e-3 claim considered here. ? Plaine held shares in a company subject to a tender offer. ? She complained that false information in proxy materials had induced other shareholders to tender their shares. ? Because so many other shareholders tendered their shares, the merger went through at a price Plaine viewed as inadequate. Although Plaine did not tender her shares, the court ruled that she alleged injury occurring as a result of fraudulent activity in connection with a tender offer and had standing to assert her claim. ?797 F. 2d at 717. ? Plaine did not, however, allege insider trading, and therefore could not have made out a claim under Rule 14e-3. Brody and Crawford, on the other hand, did allege insider trading but did not allege that THC manipulated the tender offer process through the use of false information or by any other means. ? As such, the facts in the current case present a very different situation than that presented in Plaine. The circum stances do, however, bear a much closer resemblance to those in Neubronner, a Rule 10b-5 case centering around accusations of insider trading in violation of an abstain-or-disclose requirement. ? See Neubronner, 6 F. 3d at 667. Despite the similarities of the issues here and in Neubronner and between Rules 10b-5 and 14e-3, as applied to insider trading allegations, Brody and Crawford emphasize the differences between the Rules. ? Unlike Rule 10b-5, Rule 14e-3 does not require proof that a person traded on information obtained in violation of a duty owed to the source of the inside information. Instead, Rule 14e-3(a) creates a duty for a person with inside information to abstain or disclose â€Å"without regard to whether the trader owes a pre-existing fiduciary duty to respect the confidentiality of the information. † ? O’Hagan, 521 U. S. at 669, 117 S. Ct. 2199 (quoting United States v. Chestman, 947 F. 2d 551, 557 (2d Cir. 1991) (en banc)). ? Although Rule 14e-3 thus expands the notion of who is an insider, it does not follow that the Rule also expands the class of shareholders who may complain when an insider trades without disclosing insider information. As a result, the fact that Rule 10b-5 and Rule 14e-3 are not identical does not lead to the conclusion that one has a contemporaneous trading requirement and the other does not. More importantly, perhaps, in this case, the allegation is that THC traded in its own stock on the basis of inside information. ? Such allegations would state a â€Å"†¦Ã¢â‚¬Ëœtraditional’ or ‘classical’ theory of insider trading liability [under] Rule 10b-5 based on ‘a relationship of trust and confidence between the shareholders of a corporation and those insiders who have obtained information by reason of their position with that corporation. †¦Ã¢â‚¬  ? O’Hagan, 521 U. S. at 651-652, 117 S. Ct. 2199 (quoting Chiarella, 445 U. S. at 228, 100 S. Ct. 1108). ? As such, this case is one that could be-and indeed, was-brought under both Rule 10b-5 and Rule 14e-3, and as to which any differences between the two rules regarding the necessary relationship between the insider and the source of information is not relevant. Brody and Crawford note another reason that, they argue, suggests an expansive reading of Rule 14e-3 is appropriate. In O’Hagan, the Supreme Court ruled that the SEC is permitted to promulgate rules under Section 14(e), such as Rule 14e-3, that prohibit acts not themselves fraudulent under the common law if the rules are reasonably designed to prevent acts that are. ?521 U. S. at 671-73, 117 S. Ct. 2199. ? This authority derives from the prophylactic rule-making power granted to the SEC by Section 14(e), a power that has no parallel in Section 10(b). ?Id. That the SEC had more power to protect investors when it promulgated Rule 14e-3 than it did when it promulgated Rule 10b-5 does not mean, however, that the SEC exercised that power so as to protect noncontemporaneous traders under Rule 14e-3. ? And, in fact, what evidence there is demonstrates that the SEC did not intend to protect investors who could not have possibly traded with the insiders. In O’Hagan, the Supreme Court quoted at length from and afforded deference to the SEC’s explanation of why it promulgated Rule 14e-3. Part of the Federal Register excerpt quoted in O’Hagan stated: The Commission has previously expressed and continues to have serious concerns about trading by persons in possession of material, nonpublic information relating to a tender offer. ? This practice results in unfair disparities in market information and market disruption. ? Security holders who purchase from or sell to such persons are effectively denied the benefits of disclosure and the substantive protections of the [legislation that includes Section 14(e)]. 21 U. S. at 674, 117 S. Ct. 2199 (quoting 45 Fed. Reg. 60412 (1980)). This quotation evinces a particular concern for those who â€Å"purchase from or sell to† insiders, and suggests that these shareholders, and not others who trade later, are the intended beneficiaries of Rule 14e-3. ? The contemporaneous trading requirement, designed to limit the class of potential plaintiffs to only those who could have possibly traded with the insider, is therefore precisely congruent with the SEC’s expressed purpose in promulgating Rule 14e-3. In sum, Rule 10b-5 and Rule 14e-3 contain similar insider trading prohibitions, triggered by similar concerns. ? While Rule 14e-3 focuses on the tender offer context, the background history and language of Rule 14e-3 indicate that the Rule does not alter the premise that a shareholder must have traded with an insider or have traded at about the same time as an insider to be harmed by the insider’s trading. ? We conclude that there is no principled distinction between Rules 10b-5 and 14e-3 as regards the need for a contemporaneous trading allegation. We therefore extend the contemporaneous trading requirement to insider trading actions brought under Section 14(e) and Rule 14e-3 actions. ? Because Brody and Crawford traded nearly two months after they allege THC traded, they did not trade contemporaneously with THC. The district court was correct in dismissing their Rule 14e-3 insider trading claims. B.? Misrepresentation We next consider a different set of concerns addressed by the securities laws: Rule 10b-5 and Section 14(e)’s explicit prohibition against the making of untrue or misleading statements. The plaintiffs do not maintain that either press release issued by THC was untrue. ? They do argue, though, that THC violated the prohibitions against making misleading statements when it issued the two press releases here at issue. ? In order to survive a motion to dismiss under the heightened pleading standards of the Private Securities Litigation Reform Act (â€Å"PSLRA†), the plaintiffs’ complaint must spe cify the reason or reasons why the statements made by THC were misleading. ?15 U. S. C.  §? 78u-4(b) (1); see also Ronconi, 253 F. 3d at 429. As an initial matter, Brody and Crawford correctly assert that a statement that is literally true can be misleading and thus actionable under the securities laws. ? See In re GlenFed Sec. Litig. , 42 F. 3d 1541, 1551 (9th Cir. 1994). ? But they err when they argue that in order for a statement not to be misleading, â€Å"once a disclosure is made, there is a duty to make it complete and accurate. † This proposition has no support in the case law. ?Rule 10b-5 and Section 14(e) in terms prohibit only misleading and untrue statements, not statements that are incomplete. Similarly, the primary case upon which Brody and Crawford rely for their innovative completeness rule supports only a rule requiring that parties not mislead. ? Virginia Bankshares, Inc. v. Sandberg, 501 U. S. 1083, 1098 n. 7, 111 S. Ct. 2749, 115 L. Ed. 2d 929 (1991). ? Often, a statement will not mislead even if it is incomplete or does not include all relevant facts. 8 ? Further, a completeness rule such as Brody and Crawford suggest could implicate nearly all public statements potentially affecting securities sales or tender offers. No matter how detailed and accurate disclosure statements are, there are likely to be additional details that could have been disclosed but were not. ? To be actionable under the securities laws, an omission must be misleading; in other words it must affirmatively create an impression of a state of affairs that differs in a material way from the one that actually exists. ? See McCormick v. The Fund American Cos. , 26 F. 3d 869, 880 (9th Cir. 1994). We conclude that neither Rule 10b-5 nor Section 14(e) contains a freestanding completeness requirement; the requirement is that any public statements companies make that could affect security sales or tender offers not be misleading or untrue. ? Thus, in order to survive a motion to dismiss under the heightened pleading standards of the Private Securities Litigation Reform Act (â€Å"PSLRA†), the plaintiffs’ complaint must specify the reason or reasons why the statements made by THC were misleading or untrue, not simply why the statements were incomplete. 15 U. S. C.  §? 78u-4(b) (1); see also Ronconi, 253 F. 3d at 429. ?Brody and Crawford’s allegations do not comport with this requirement. ? They allege, first, that the press release issued on March 19 was misleading because it provided information about THC’s stock repurchase program but did not contain information regarding THC’s possible takeover. ? Although Brody and Crawford specify what inf ormation THC omitted, they do not indicate why the statement THC made was misleading. ? If the press elease had affirmatively intimated that no merger was imminent, it may well have been misleading. ? The actual press release, however, neither stated nor implied anything regarding a merger. ?Brody and Crawford also claim that THC’s second press release, issued on April 24, was misleading. ? Again, the plaintiffs do not argue that the press release was untrue. ? Instead, they argue that it was misleading because it stated generally that THC had received â€Å"expressions of interest† from potential acquirers, when in fact it had received actual proposals from three different parties. Importantly, the complaint does not provide an explanation as to why this general statement was misleading, nor is it self-evident that it was. A proposal is certainly an â€Å"expression of interest. † ? Moreover, the press release did not simply state that there had been vague â₠¬Å"expressions of interest;† it went on to state that the â€Å"expressions† were â€Å"from certain parties who have indicated an interest in acquiring either the entire company or in acquiring the company, with the company’s shareholders retaining their pro rata interests in Behavioral Healthcare Corporation [a THC subsidiary]. ? This specificity concerning the nature of the parties’ proposals certainly suggests that something more than preliminary inquiries had taken place. Further, the press release additionally stated that the â€Å"Board of Directors has engaged financial advisors to advise the company in connection with a possible sale. † ? This additional information again suggested proposals that were concrete enough to be taken seriously. ? And the reference to multiple parties contained in the press release suggests an ongoing auction for THC was taking place with at least two participants. In short, the press release did not give the impression that THC had not received actual proposals from three parties or otherwise mislead readers about the stage of the negotiations. ? Instead, although the press release did not provide all the information that THC possessed about its possible sale, the information THC did provide-and the reasonable inferences one could draw from that information-were entirely consistent with the more detailed explanation of the merger process that Brody and Crawford argue the press release should have included. Put another way, Brody, if he read the press release, would have been on notice, before he sold his shares, of the distinct possibility that the value of the shares would increase in the near future because of a takeover contest. 9 [11] Because Brody and Crawford have not alleged facts indicating that THC’s April 24 press release was misleading, the district court properly dismissed that aspect of the plaintiffs’ complaint. CON CLUSION Brody and Crawford have not met the contemporaneous trading requirements necessary to have standing in the insider trading claims they assert. Additionally, they have failed properly to allege misrepresentation against THC. As a result, we affirm the district court’s decision to dismiss Brody and Crawford’s complaint for failure to state a claim upon which relief could be granted. AFFIRMED FOOTNOTES 1. ?Section 10, in relevant part, states: It shall be unlawful for any person, directly or indirectly, by the use of any means or instrumentality of interstate commerce or of the mails, or of any facility of any national securities exchange-?..... b)? To use or employ, in connection with the purchase or sale of any security registered on a national securities exchange or any security not so registered, or any securities-based swap agreement (as defined in section 206B of the Gramm-Leach-Bliley Act), any manipulative or deceptive device or contrivance in contraventio n of such rules and regulations as the Commission may prescribe as necessary or appropriate in the public interest or for the protection of investors. 2. Rule 10b-5 states: It shall be unlawful for any person, directly or indirectly, by the use of any means or instrumentality of interstate commerce, or of the mails or of any facility of any national securities exchange,(a)? To employ any device, scheme, or artifice to defraud,(b)? To make any untrue statement of a material fact or to omit to state a material fact necessary in order to make the statements made, in the light of the circumstances under which they were made, not misleading, or(c)? To engage in any act, practice, or course of business which operates or would operate as a fraud or deceit upon any person, in connection with the purchase or sale of any security. 3. ?These â€Å"standing† limitations are not, of course of the constitutional variety, grounded in Article III of the Constitution, but simply delineate the scope of the implied cause of action. 4. ?Section 14(e) states: It shall be unlawful for any person to make any untrue statement of a material fact or omit to tate any material fact necessary in order to make the statements made, in the light of the circumstances under which they are made, not misleading, or to engage in any fraudulent, deceptive, or manipulative acts or practices, in connection with any tender offer or request or invitation for tenders, or any solicitation of security holders in opposition to or in favor of any such offer, request, or invitation. ? The Commission shall, for the purposes of this subsection, by rules and regulat ions define, and prescribe means reasonably designed to prevent, such acts and practices as are fraudulent, deceptive, or manipulative. . ?Rule 14e-3(a) states:(a)? If any person has taken a substantial step or steps to commence, or has commenced, a tender offer (the â€Å"offering person†), it shall constitute a fraudulent, deceptive or manipulative act or practice within the meaning of section 14(e) of the Act for any other person who is in possession of material information relating to such tender offer which information he knows or has reason to know is nonpublic and which he knows or has reason to know has been acquired directly or indirectly from:(1)? The offering person,(2)? The issuer of the securities sought or to be sought by such tender offer, or(3)? Any officer, director, partner or employee or any other person acting on behalf of the offering person or such issuer, to purchase or sell or cause to be purchased or sold any of such securities or any securities convertible into or exchangeable for any such securities or any option or right to obtain or to dispose of any of the foregoing securities, unless within a reasonable time prior to any purchase or sale such information and its source are publicly disclosed by press release or otherwise. 6. ?Chiarella v. United States, 445 U. S. 222, 100 S. Ct. 1108, 63 L. Ed. d 348 (1980), considered, but did not decide, the viability of a misappropriation theory of liability under Rule 10b-5. ?445 U. S. at 235-37, 100 S. Ct. 1108. ?(A misappropriation theory extends liability to some parties who trade in a company’s securities on the basis of confidential information but who have no special relationship with the company’s shareholders. ) Following Chiarella, the SEC promulgate d Rule 14e-3, which clearly creates liability for insiders who trade in connection with a tender offer and do not disclose the inside information, regardless of their relationship to the shareholders or the source of the information. Then in 1997, the Supreme Court decided O’Hagan, answering the question left open by Chiarella and deciding that Section 10(b) and Rule 10b-5 do create liability under a misappropriation theory. ?521 U. S. at 650, 117 S. Ct. 2199. ? The upshot is that Rules 10b-5 and 14e-3 largely overlap with regard to the scope of insider trader liability, although they differ in some respects not here pertinent. ? See p. 1004, infra. 7. As we discuss below, in O’Hagan the Supreme Court approved Rule 14e-3 as a prophylactic rule designed to prevent core violations of Section 14(e). ? See p. 1004, infra. 8. ?For example, if a company reports that its sales have risen from one year to the next, that statement is not misleading even though it does not inclu de a detailed breakdown of the company’s region by region or month by month sales. 9. ?We note that Crawford sold his shares before the April 24 press release, so he could not have been influenced in his trading by the release. BERZON, Circuit Judge.

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