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HealthSouth Fraud Investigation Essay Sample. Introduction and Background. Richard Scrushy founded HealthSouth, formerly known as Amcare, Inc., in 1984 in Alabama. HealthSouth is a provider of nightingale nursing, medical rehabilitation services, as well as outpatient surgery and occupational medical services. The company experienced rapid financial growth and numerous mergers and Essay, acquisitions in the mid-1990s, which continued to escalate until the fraudulent activity surfaced in nursing theory, 2002. It was at this time that the Enron and WorldCom scandals were discovered and the Sarbanes-Oxley Act was created.

Pressure to meet Wall Street expectations pushed Scrushy and other senior management to cook the books. Income was artificially inflated, numbers were manipulated, and false accounts were created. Evaluation Of Discrete Wavelet. Numerous red flags occurred but were not investigated such as: disproportionate analytical ratios, exponential earnings growth, letters of concern sent to the auditors, and consistently meeting market expectations. Collusion, lies, employee unawareness, disregard for red flags, and hiring CFOs from the auditing firm helped ensure the fraud remained undetected. Auditors failed to follow their legal duties and lacked professional scepticism in the process. When the scheme began to unravel, HealthSouth was faced with a financial crisis.

An investigation took place and PwC was hired for audit and reformation. Alvarez and theory, Marsals, a restructuring firm, was crucial to HealthSouths continued existence. Charges were made, jobs were lost, and many legal battles arose from the HealthSouth scandal. The fraud at HealthSouth began with small ethical compromises which grew into larger, more aggressive schemes that later became fully intentional fraudulent activity. HealthSouth had numerous areas of marcy, financial misstatement. Assets and income were immensely overstated, expenses were understated and the revenue account was subject to fraudulent reporting of nightingale nursing theory, fictitious sales, inaccurate timing of revenue recognition, and improper valuation of revenue, (Weld, Bergevin, Magrath, 2004). HealthSouths fraud resembles the fraud at Enron because both were motivated to meet Wall Street expectations, and did so by of a Essay examples, falsifying revenue. The stock option fraud at HealthSouth further resembles what happened at nursing, Enron. William Tweed. Scrushy allegedly abused stock options and was tried but ultimately acquitted of insider trading.

Why it occurred. HealthSouth attempted to meet Wall Street expectations by means of nightingale nursing theory, overstating income, which in turn created a snowball effect of of Discrete Architecture, other erroneous transactions. This type of nightingale, fraud involved collusion between the CEO, Richard Scrushy, and people drink, other senior management who referred to themselves as The Family (Wang, Lin, Ju, 2009). HealthSouth was growing and prosperous for the first decade. It expanded original operations by nightingale nursing, acquiring and merging with other organizations. William Marcy. Unfortunately, after the nightingale, expansions revenue no longer exceeded expenses, leaving the company in Performance Evaluation of Discrete, a deficit.

Management was determined to meet market expectations. HealthSouth was very important to nightingale theory Ernst and Young because they were a significant client. This provided management with control over the auditors. Management used its power to ensure the auditors did not find out about the fraud (William, 2003). Scrushy pressured employees to commit fraud because earning targets were not being met. Wall Street expectations needed to be reached in order to uphold the companys reputation. Scrushy told the accountants to do whatever they could to william tweed ensure earning targets were met (William, 2003). He utilized coercive and legitimate power over his accounting employees. The company had the opportunity to commit fraud because many HealthSouth employees had previously worked at Ernst and Young, including William Owens and nursing theory, Weston Smith, who were once CFOs (Stuart, 2005).

These men knew what ratios would be completed, as well as the value of transactions that would trigger investigations. By having this knowledge, they were able to fix the books in a way the why do drink, auditors would never notice. Nursing. Employees involved in the fraud rationalized the fraud by telling themselves it would only happen once. Drink And Drive. Aaron Beam, former CEO, said, I rationalized that this was a one- time rough spot in nightingale theory, the road and that it would help the company (New Perspectives, 2012). Another rationalization was that it was okay because Scrushy and other upper management said to do it. The negative culture at the top of the william, organization was a significant reason the nightingale nursing, fraud was committed.

How it occurred. Scrushy was determined to about The Evolution of Music be profitable and meet market expectations. Theory. He accomplished this by why do and drive, getting his accountants to nursing theory fix the books. Of Discrete. Earnings were overstated by $1.4 billion and assets were matched to theory earnings (SEC charges HealthSouth Corp., CEO Richard Scrushy with $1.4 Billion Accounting Fraud, 2003). William Marcy. Top executives oversaw financial reports before they were published to confirm actual earnings met expectations. If they did not meet expectations, the accounting staff would manipulate the results.

The auditors did not look at transactions over $5,000, so management made certain they were under that value. Nursing. It is estimated that there were about 2 million journal entries and falsified documents created in of a Education examples, order to meet expectations (Hamilton). The fraud began to occur in mid-1996 when the net income was about 60% below expectations. During the final trial, one of the accountants confessed that revenue was placed into contractual adjustments (William, 2003). Contractual adjustments are accounts that estimate the difference between the amount billing to the patient and the amount paid by insurance (William, 2003). Revenues were overstated because accountants would also have to credit this contra-revenue account. Bad debt reserves were another tool used in this fraud. In the fiscal year of nightingale theory, 1999, the organization took a big bath and wrote off $342 million of before dying résumé, accounts receivable followed by only $98 million in 2000 (William, 2003). These large doubtful account balances did not directly correlate with the increase in accounts receivable.

In 1999, the company was certain to miss earning targets. Writing off a large amount of bad debts in the current period allowed them to recognize greater net income in subsequent years (Appendix A). In 1994 and 1995, the nightingale, allowance for doubtful accounts had gross receivables of about 40%, which was significantly overstated (William, 2003). Appendix B shows that allowance for doubtful accounts was notably higher in comparison to revenue in 1999. Earnings overstatement ensured share prices would continue to grow. Appendix C outlines an example of the income before interest and of Gender on Family Life Essay, taxes from 1999-2002. Scrushy made millions of dollars by abusing company stock options. He also received annual bonuses based on these significantly overstated earnings. (SEC charges HealthSouth Corp., CEO Richard Scrushy with $1.4 Billion Accounting Fraud, 2003). A 2001 report says Scrushy was paid $4 million for salary and got a bonus of $6.5 million (Solomon, Carrns, Terthune, 2003). Scrushy was granted options on 11 dates, often when stock prices were at nursing, yearly, quarterly or monthly lows.

He was never charged with backdating stock options, but the act was heavily scrutinized (Forelle Bandler, 2009). The issue of potential insider trading arose in 2002 regarding Scrushys stock sellbacks (Appendix D). Scrushy sold over a lesson before, $75 million of his HealthSouth stock back to the company in May and nursing theory, an additional $25 million in June. In August stock prices fell by more than 50% because of an announcement regarding a reimbursement change in Medicare payment policy (Barry, 2009). Scrushys early trading is evidence of stock option abuse. In order to keep the balance sheet balanced, assets were overstated and a lesson dying résumé, (to a lesser extent) liabilities were understated.

Senior accountants chose to primarily misstate the fixed asset accounts to match the equity increase. Non-existent property, plant and equipment were recorded as AP Summary on nightingale nursing theory a sub-ledger at varying amounts and kept within specific thresholds to avoid questioning (Barry, 2009). Additionally, disclosure notes were brief and lacked information regarding undesirable operations and prospects. Red Flags of the Fraud. There were several red flags in HealthSouths fraud that were either disregarded or discounted by the internal and external auditors. The companys net income had increased nearly 500% from 1999-2001, while actual revenues grew only 5% (Bloomberg Businessweek, 2003).

Significant changes in bad debts were another red flag that went unnoticed by auditors. In 1999, when the The Impact of Gender Essay, company wrote off extreme amounts of nightingale nursing theory, bad debt, auditors should have investigated further. During this same period of 1999-2001, cash on hand rose by only 40% (Williams, 2003). Cash flows failed to meet the companys requirement for Essay about The Evolution of Music sustainable operations (Weld, 2004). The company should have been questioned about how it was actually paying for its operations (Appendix E). HealthSouth had also purchased significant amounts of nightingale theory, capital items such as rehabilitation clinics and marcy tweed, outpatient surgery centers. However, these expenditures did not translate into greater returns of investments of or additional sales (Williams, 2003). Appendix F identifies the changes in return on investment throughout 1996-2001.

A key red flag should have been that the nightingale nursing, company earnings consistently and precisely met analysts expectations. The organizations earnings had met Wall Streets expectations for 48 consecutive periods (Weld, 2004). William Marcy. The US economy began to nightingale nursing theory sour at the end of 1999, yet HealthSouths books showed strong profit growth into 2000 and 2001, (William, 2003). This should have been a major concern for people drink both the nightingale, auditors, as well as investors, because not only were earnings consistently growing, they also continued to grow when the economy was suffering. Why the Fraud Continued Undetected. In the HealthSouth fraud, two main types of people were involved.

First, there were people who were fully aware and participated in the fraudulent acts. Scrushy used coercive and legitimate power to force management into committing reporting fraud. When the first CFO, Aaron Beam, was on trial he stated that he learned not to question or criticize Scrushy if he wanted to Performance Architecture Essay keep his job, and nursing, that financial results could be manipulated without discovery or negative consequences (Hamilton). Secondly, there were individuals who were unaware of the impact of their acts and that they were committing fraud. Essay The Evolution Of Music. These individuals got dragged into the scheme without fully understanding the nightingale nursing theory, circumstances. Management used calculated manipulations and falsification of documents in order to deceive auditors (Williams, 2003). Due to the large amount of false entries and documentation, it is evident that the knowledge of the fraud eventually became widespread within the company.

If the auditors questioned any of the employees about he fraudulent entries or documentation, they would lie for their job security as well as their co-workers. Michael Vines, a HealthSouth bookkeeper, resigned after trying to warn several members on management that assets were being fraudulently overstated. Of A College Essay Examples. After resigning, he sent an email to the auditors informing them of three accounts that contained fraudulent entries. Nightingale Nursing Theory. The auditors only investigated this information to the extent of The Impact of Gender Life, calling the CFO, who replied that Vines was a disgruntled employee (Hamilton). The auditors essentially turned a blind eye. If they would have checked into the accounts, they would have uncovered the nightingale, fraud. Another explanation regarding why the fraud went undetected is that Scrushy hired two CFOs who were previously EY auditors (William, 2003).

Past work experience with an accounting firm gave Owen and Smith knowledge about how to hide the fraud within reporting records. The Auditors Roles and Responsibilities. The Sarbanes-Oxley Act was non-existent prior to 2002. Before this time, management chose who performed the audit. If the audit was not done the way management wanted, they had the right to fire the a lesson dying résumé, auditors. Nightingale. Having the people drink and drive, ability to fire the auditors gave management legitimate and coercive power over nightingale, the audit procedures and findings. Associated Press (2005) states: EY either intentionally and Essay The Evolution of Music, knowingly turned a blind eye to the accounting fraud, manipulation and misconduct perpetrated by Scrushy and the pleading officers and employees, or EY negligently, recklessly, wantonly breached its agreements and duties implied in law in failing to discover the accounting fraud and to report the nightingale nursing theory, fraud to HealthSouths board of directors and audit committee. The auditors were given tips by The Impact of Gender on Family Life, employees who had left the nightingale nursing theory, company but choose to not investigate. If the auditors had performed simple calculations, ratios, and analytics it would have been evident that accounting records were overstated.

Gross margin is a key ratio to calculate, as well as comparing the company performance to others in the same industry. Regardless of william, whether they turned a blind eye, or truly did not know there was a fraud, the auditors were not performing their duties correctly. If they had done their duties implied by law, the nursing theory, fraud would not have developed as immensely as it had. Fate of of a Education Essay examples, Parties Involved. Richard Scrushy was charged with 36 counts, including fraud, money laundering, and conspiracy charges (Crawford, 2005). He was the first CEO to be charged under the Sarbanes-Oxley Act since it was enacted. Scrushy was acquitted on all 36 charges (Pavlo, 2012).

After Scrushy was found not guilty of the HealthSouth charges, he was impeached on political corruption accusations in 2005, which included money laundering, obstruction, racketeering and bribery. Scrushy was found guilty and sentenced to 82 months in prison, which was later reduced to 70 months (Pavlo, 2012). In 2009 Scrushy was brought to civil court and theory, sued by the shareholders of HealthSouth. He was found guilty of the fraud and ordered to pay approximately $2.9 billion to shareholders (Associated Press, 2009). William. Being tried under the Sarbanes-Oxley Act, along with Scrushy, were fifteen other executives including five previous CFOs. Among them were Aaron Beam, the nightingale theory, first CFO of HealthSouth, and William Owen, the Essay The Evolution, last CFO before the nightingale nursing theory, fraud investigation. Owens received the heaviest conviction, a 5 years prison sentence, while the other 4 CFOs received less than 3 years (Johnson, 2005). All had to drink and drive pay substantial fines and ended up losing the majority of assets they personally held.

EY paid $109 million to HealthSouth shareholders as a part of a settlement stemming from the accounting scandal. The accounting firm neither admitted nor denied their part in the fraud. HealthSouth replaced their auditors with PwC. Theory. HealthSouth shareholders also sued the United Southern Bank, one of why do people drink and drive, their investment banks, for not discovering the nightingale nursing, fraud that nearly bankrupt the company. On Family Life Essay. USB settled and nursing theory, paid $100 million for its part in The Value of a examples, the scandal. (Harris Taub, 2009). Effect of Fraud on HealthSouth.

Immediately after the fraud came to light and the FBI was brought in to investigate, trading on nightingale HealthSouth stock was suspended from the SP 500 for two days, and delisted the following week. Following the FBI announcement of investigation, the Board of Directors placed Scrushy and Owens on william marcy tweed administrative leave. The board formed a Special Investigative Committee because of the fraudulent accusations. They also hired accounting firm, PwC, to lead the audit and restructuring firm, Alvaraz Marsals (HealthSouth Press Release, 2003). Nursing. HealthSouth faced bankruptcy as J.P. Morgan cut off the companys access to its $1.25 billion line of credit. Only $400 million of the why do people and drive, line of credit had been accessed at the time of the fraud and a payment of $354 million for convertible bonds was due within the next month (Atlas, 2003).

HealthSouth defaulted on the bond payment but managed to nightingale theory pay investors $60 million for interest payments, sending an indication that they were willing to fight to avoid bankruptcy (Alvaraz Marsal, 2005). A Lesson Dying Résumé. In the next few months, Alvaraz Marsals cut expenses by approximately $110 million and saved cash reserves of theory, approximately $345 million by July 2003. They did this by selling off assets such as airplanes and land plots (Vogt, HealthSouth Working to Avoid Bankruptcy, 2003). They also sold off under-performing units and william tweed, renegotiated equipment leases, all while upgrading the accounting and receivables system. HealthSouth managed to receive a loan from Credit Suisse First Boston for the amount of $355 million to nursing pay the failed bond payment from 2003 (Alvaraz Marsal, 2005). HealthSouth faced several legal battles stemming from the accounting fraud. They settled several lawsuits by paying over Performance Evaluation of Discrete Wavelet Transform Architecture Essay, $445 million, and nightingale, an additional $200 million to the SEC over two years for civil charges (Harris Taub, 2009). HealthSouth avoided bankruptcy through the help of Alvaraz Marsals and an overhaul of the whole organization.

A monumental point in their recovery was the filing of their first audited financial statements in July of 2005 for the four years ending December 31, 2003 (HealthSouth Press Release, 2005). As a part of corporate streamlining, HealthSouth sold its surgery center, outpatient rehabilitation division, and diagnostic division with a plan to focus solely on inpatient rehabilitation (Vogt, HealthSouth Pares Down to Essay The Evolution Inpatient Rehabilitation Care, 2006). Since the accounting scandal, HealthSouth has managed to turn their situation around and become an nursing theory ethical and successful company. They seek to continue to improve and provide quality service. The HealthSouth fraud provided short term benefits, but resulted in the near failure of the company.

HealthSouth management faced pressure from Scrushy to why do people and drive meet expectations. Opportunity arose from the auditing firm and procedures, as well as through accounting methods that were largely subject to management discretion. Rationalizations varied among the people involved. Some wanted to nightingale nursing theory appear successful, while others didnt want to drink and drive lose their jobs. The tone set by Scrushy acted as a gateway to commit the crime. If red flags had not been ignored, it is highly probable this scheme would have unravelled earlier, and nursing theory, would not have reached the extent that it had. HealthSouths existence is able to be continued today because of replacements, tighter controls, and dying, a completely restructured foundation. HealthSouth Press Release. (2003, March 20). Retrieved from HealthSouth: http://apps.shareholder.com/sec/viewerContent.aspx?companyid=HLSSdocid=2212626 SEC charges HealthSouth Corp., CEO Richard Scrushy with $1.4 Billion Accounting Fraud. (2003, March 20).

Retrieved from U.S. Securities and Exchange Commission: http://www.sec.gov/litigation/litreleases/lr18044.htm HealthSouth Press Release. (2005, July 27). Retrieved from HealthSouth Corporation Annual Report: http://files.shareholder.com/downloads/HLSS/2167424725x0xS1193125%2D05%2D131361/785161/filing.pdf Alvaraz Marsal. (2005, February). HealthSouth: The Road to Recovery. Retrieved from Alvaraz Marsal: http://www.alvarezandmarsal.com/en/industries/healthcare/related_info/documents/HealthSouthWhitepaperUS.pdf Associated Press. (2009, June 2009). Scrushy Ordered to Pay Investors $2.9 Billion. Retrieved from MSNBC U.S. Business: http://www.msnbc.msn.com/id/31427676/ns/business-us_business/t/scrushy-ordered-pay-investors-billion/#.UKLag6X3Ds0 Atlas, R. (2003, March 22). HealthSouth Is Scrambling to Arrange Financing to Avert Bankruptcy. Retrieved from nursing theory The New York Times: http://www.nytimes.com/2003/03/22/business/healthsouth-is-scrambling-to-arrange-financing-to-avert-bankruptcy.html Barry, K. (2009, June 9). HealthSouths Corporate Accounting Scandal.

Retrieved from Life Essay Scribd.: http://www.scribd.com/doc/16379247/Accounting-Fraud-at-HealthSouth Bloomberg Businessweek. Nursing Theory. (2003, April 13). Missing the Red Flags. Why Do Drink. Retrieved from Businessweek: http://www.businessweek.com/stories/2003-04-13/missing-the-red-flags Crawford, K. (2005, June 28). Former HealthSouth CEO Found Not Guilty on All Counts. Retrieved from CNN Money: http://money.cnn.com/2005/06/28/news/newsmakers/scrushy_outcome/index.htm Forelle, C., Bandler, J. (2009, May 31). At HealthSouth, an Options Issue. Nursing Theory. Retrieved from Essay The Evolution of Music The Wall Street Journal:

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Travel Tour Agency Sample Business Plan. Starting your own travel tour agency but dont know how to nursing theory compile your business plan? Heres an of Discrete Wavelet Transform Essay example of a dummy companys business plan to nursing get you thinking about how to create yours. The tourism industry has undergone rapid growth of unsurpassed nature over the last several decades. This has mainly been due to the advent of a borderless world and increased information dissemination about the majestic sceneries throughout the world, with the southern African region being no exception. We are on the brink of penetrating a lucrative market in a rapidly growing industry.

The current trend towards an increase in résumé the number of tourists entering the country presents an opportunity for Sephats Tours to penetrate the market. An opportunity for Sephats Tours success exists because the national tourism industry is growing at a rapid pace annually. Sephats Tours is poised to take advantage of this growth and moderate competition in the city travel portion of the industry, with a dedicated and experienced staff, excellent networking, and effective management and marketing. Nightingale. Sephats Tours intends to provide travel and adventure packages to tourists primarily in the Southern region, but also the whole of Botswana. Services and before résumé, products provided by Sephats will initially include pre-arranged tours, custom packages according to clients specifications, travel consultation, and as time progresses making reservations for lodging amongst other related services. Nightingale Nursing Theory. Sephats Tours seeks to differentiate itself as the premier adventure mobile operator in before dying the greater Gaborone area. Our services will be positioned very carefully: They will be of extremely high quality, comfortable, informative and nursing theory, tailored to the clients needs such that they will enable individuals to of Gender have a greater appreciation of the nightingale theory, natural environment and a lesson before, its intricacies. Our marketing strategy will be based mainly on ensuring customers know about our existence and theory, the service(s) we fulfill. Hence our intention is to make the marcy tweed, right information available to the right target customers. This will be done through implementing a market penetration strategy that will ensure that we are well known and respected in the tourism industry. We will ensure that our prices take into consideration peoples budgets, that these people appreciate the nursing, service(s), know that it exists, and how to contact us.

The marketing will convey the College Education, sense of nursing, quality in every picture, every promotion, and every publication. Our promotional strategy will involve integrating advertising, events, personal selling, public relations, direct marketing and Performance Evaluation Wavelet Essay, the Internet, details of nightingale theory, which are provided in the marketing section of this plan. It is important to recognise that we do not intend to just take individuals on sightseeing excursions, but also to ensure that they appreciate nature through informative briefings on objects origins. This element will assist in differentiating us from our competitors and contribute towards the development of a sustainable competitive advantage. Hence we need to engage the before, right people in the right place at the right time if we are to ensure optimum growth. We intend to develop our team so that our people can grow as the company grows a mutually beneficial relationship. We project sales to nightingale theory increase from more than P350,000 (Botswana Pula [P]) the first year to more than P556,500 the second, and P630,000 in the third year. In a nutshell, we do not just intend to market and sell our service, but to market and sell travel solutions and of Discrete Wavelet Architecture, a total-quality environment. This will ensure we establish a reputable corporate image.

Our business strategy will revolve around the need to nursing theory provide quality service to marcy tweed our various target customers, in the process fully satisfying their needs. Nursing. This shall be undertaken through recruitment of a professional team and the provision of good quality custom-designed travel packages, catering to drink the clients particular needs. With time our marketing campaign will increase the nightingale, awareness of The Value of a Education examples, our services in the various market segments we shall be targeting. This is particularly so with the organisation looking at establishing a clear advantage(s) in an increasingly competitive market. We will provide clients with the opportunity to focus on nightingale theory their core activities whilst their transportation side needs are fully satisfied.

Marketing material shall be professionally done so as to be reflective of our intended image and reputation. We shall position ourselves as a quality commercial transportation operator that provides customer-need fulfillment, enjoyment, reliability and a good image. We intend to establish a good rapport with all the relevant stakeholders, especially hotels and travel agents. We also intend to have well-designed brochures and of a College examples, other promotional material that will enable clients to have an understanding of the types of services we offer and advantages of utilising them. In addition well-done, informative brochures, fact sheets and nightingale nursing, business cards often have a triggering effect on why do people drink and drive clients contemplating utilising our services. Hence this will undoubtedly generate increased sales of nightingale theory, our service. In summary we intend to attain the following objectives: Continuously provide enjoyable quality excursions/trips on time and on budget. Develop enthusiastically satisfied customers all of the time.

Establish a market presence that assures short-term and long-term profitability, growth and success. About The Evolution. We are fully committed to supporting growth and nursing theory, development in the tourism and overall economy of Botswana. Contribute positively to our communities and our environment. Internally we intend to create and nurture a healthy, exuberant, respectful, and enjoyable environment, in which our employees are fairly compensated and encouraged to respect the customer and the quality of the service we intend to drink and drive provide. In addition follow-up will be mandatory so as ensure customer satisfaction and make any improvements as recommended by nightingale nursing theory, the customers in future. We seek fair and responsible profit, enough to of Gender Essay keep the nightingale nursing theory, company financially healthy for the short and long term, and to fairly remunerate employees for marcy tweed, the work and effort. The keys to Sephats Tours success will undoubtedly be effective market segmentation through identification of several niche markets and nursing, implementation strategies.

Along these lines the company intends to implement advertising, personal selling and direct marketing strategies to the target markets. Our personal selling marketing strategies will rotate around keeping in touch with hotels and a lesson before résumé, travel agencies for major customers, and advertising for more individual customers. Hence our key success factors will include the nightingale nursing theory, following: Excellence in fulfilling the promise: We intend to offer completely enjoyable, comfortable and informative travel excursions that will ensure that travelers are thoroughly satisfied and appreciative at the end of their trip. Timely response to of Music customers requests: We cannot afford to delay our clients for whatever reason, as this will have a negative bearing on our image and reputation, including future business. Hence we need to be continually communicating with the client, including hotels and lodges so as to ensure that we are constantly available to the client meeting their expectations. Solid and fruitful strategic alliances : Considering the nature of our services and our relative infancy on the market, we realise the importance of establishing and nursing, maintaining fruitful strategic alliances with various stakeholders, including hotels, lodges, and The Impact on Family, travel agencies, amongst others, so as be assured of nightingale nursing, a constant flow of customers, fulfilling their needs at The Impact Life Essay, every opportunity.

Marketing know-how: As a relatively new company on the market there will be a need to aggressively market our business and nursing, the services we provide so as to be continuously at the top of our prospective clients minds. This will also act as a temporary deterrent for companies contemplating entering our market. Advertising shall be undertaken on a regular basis. Sephats Tours intends to provide individual and about of Music, group travel to leisure clients. Nursing Theory. Services and products provided by Sephats will initially include pre-arranged tours, custom packages according to clients specifications, travel consultation, and as time progresses making reservations for lodging amongst other related services. Sephats Tours seeks to differentiate itself as the premier adventure travel company in the greater Gaborone area. As it grows it will take on people and expand into related markets and services.

It will also look for additional leverage by establishing relationships and representations with appropriate strategic allies. Sephats Tours is a Private Limited company incorporated at the Registrar of Companies through the foresight and vision of Mr. X and Mrs. Y. Essay About Of Music. It is nightingale, a 100% wholly owned Botswana firm. Thus far the about The Evolution, directors have contributed one hundred and sixty seven thousand pula (P167,000) to purchase a Mercedes Benz mini bus currently in its possession and P30,000 for cash expenses. Total start-up expenses covered (including legal costs, business plan compilation, license costs and nightingale nursing theory, related expenses) come to approximately P5,000. 3. Performance Wavelet Architecture Essay. Company Locations and Facilities. At present the company offices are located at Plot Number 28338, Block 3, Belabela road opposite Gaborone Television Station, near Hill Crest Primary School. However, as time progresses the nursing, intention is to move into more accessible and attractive offices in a prime area. This regardless of the fact that our type of william marcy, business is not too dependent on office location and size.

Sephats Tours is a travel company that intends to deliver leisure travel excursions to customers. Sephats intends to nightingale nursing theory guide customers in selecting a trip(s) based on pre-defined vacation criteria. This analysis will be based on user profiles, set by the consumers, which includes preferences such as: A traveler will hence be able to why do people drink and drive select areas of interest based on their preferences and subsequently identify destinations to visit. The intention is to provide customers with access to exclusive travel destinations, service to fully appreciate destinations through information packages, not just sight-seeing, and access to special interest travel according to the groups/individuals preferences. There are presently few competitors offering services similar to ours. However considering the pace of nightingale nursing theory, change and current growth rate of the tourism industry luring many companies into a lesson before, the sector, this may be short-lived. Hence there will be a need to not only firmly establish ourselves on the market, but also strongly differentiate ourselves from these other businesses. However on a broader scale our competition comes in several forms:

The most significant competition are hotels and travel agencies offering travel excursions to their clients. They undertake this service in order to theory establish a competitive advantage over their competitors. However, instead of directly competing with them we intend to establish good working relationships in the form of strategic alliances such that we are able to offer the service for their clients and thus enabling them to concentrate on their core activities whilst ensuring customers are fully satisfied. Our key advantage in about of Music this regard will be our specialty of the service and hence wide knowledge ensuring customer satisfaction at all times as well as flexibility in providing the service. Existing hotels, lodges and travel agencies may identify the opportunity to diversify into nightingale nursing, our intended services utilising their current client database. Naturally, existing clients will be inclined towards utilising these familiar companies due to the fact that a good relationship may have already been nurtured over the years during their business dealings.

This presents a potential challenge to us, as we need to aggressively market our services and The Impact of Gender Life Essay, expertise in the field. Existing safari operators that mainly focus on nightingale the remote environs such as Maun and Kasane are at times able to a lesson dying résumé compromise, offering excursions in and around Gaborone, though very rare. Hence we intend to focus on this market. An analysis of competition is nursing, provided in the Market Analysis section of this plan. Sephats Tours intends to Wavelet offer the service and knowledge a discerning leisure traveler seeks whilst on vacation, with the intention of seeing and appreciating the numerous sights in the area. Keeping in mind the comforts of a tourist, our fleet shall be very well maintained and nightingale nursing, designed as per customer standard and expectations. However not wanting to limit ourselves we intend to be open to special hire by churches, organisations, groups, schools and Essay about, sports teams, amongst other related groups. The game reserves and nightingale, lodges that we intend to be our main destinations are: Mokolodi Nature Reserve Goborone Game Reserve Gaborone Dam The Oodi and Mochudi Craft Villages Kolobeng and Thamaga Khutse Game Reserve. Below is a briefing of several places of interest and their various attractions. Mokolodi Nature Reserve: Set in a wide valley just 10 minutes drive from the of Music, city, this scenic reserve offers a well-developed network of game drives and theory, stone and thatch chalets overlooking a water hole.

Mokolodi also offers the rare opportunity to marcy tweed track rhino or to walk through the bush with young elephants. These excursions offer excellent photographic opportunities. Evening drives can include a bush braai giving visitors the chance to see the more unusual nocturnal creatures. Gaborone Game Reserve: This 550 hectare reserve provides an ideal get-away for tourists who can see a remarkable range of wildlife in the park including rhino, eland, zebra, gemsbok, wildebeest, kudu, ostrich and impala, all on well-maintained bush roads that are designed for easy access. Bird watching in nursing the Gaborone Game Reserve is Evaluation Transform Architecture, excellent, particularly along the eastern edge, bounded by Notwane River, and it typifies the nightingale nursing, incredible diversity of before dying, bird life to nightingale theory be found throughout the Gaborone area.

Gaborone Dam: On the south bank a remarkably rich variety of tweed, bird and nightingale, wildlife can be seen, including herds of impala, kudu and scuttling families of warthog. New picnic sites, which are currently under development will also provide places of interest. The Gaborone Yacht Club is the Evaluation Transform Architecture, main attraction on the dam with its swimming pool, bar and wide verandah overlooking the water off a rocky koppie in the middle of the dam which often becomes an nursing theory island in Evaluation of Discrete Transform Essay the wet season. The Oodi and Mochudi Craft Villages: In Oodi the main attraction will be the Lenstwe-la-Oodi weavers. In Mochudi apart from nursing traditionally decorated Setswana architecture, the tourists will find the most southerly baobab trees in Botswana and traditional crafts including the Ithuteng Tin Workshop and Ikgabiseng handmade jewelery. The Phuthadikobo Museum in Mochudi will also be an attraction site. Other sites will include Matsieng Foot Point, Gemsbok National Park, Mabuasehube Game Reserve, Legaga la ga Kobokwe, Central Kgalagadi Game Reserve, Nxaii Pan and Khama Rhino Sanctuary. Integrating the above places of william, interest into nursing theory, our tours we intend to of Gender on Family be offering the following tours: Capital Crusade City Tour: This will be a professionally guided tour around the nursing theory, city centre including visits to the Main Mall, Finance Mall, National Museum, City Council Library, Gaborone Station, and of Gender Essay, House of Parliament including others. These tours shall be eye opening in terms of the normal Botswana town folk life style providing knowledge and information throughout the guided tour. Included in this package will be refreshments and information folders detailing the main sites and history of Gaborone.

This tour will cover approximately 50 kilometers taking about half a day to complete. Cost: PX per person. Cultural Enrichment Cultural Tour: This shall involve tours to the main historical and cultural sites in and around Gaborone including Mokolodi Nature Reserve, Oodi and Mochudi Craft Villages, including the cultural dances. Nightingale Nursing. This tour shall reveal the Performance Wavelet Transform Essay, Kgotla cultural villages, traditional paintings and art, as well as the nursing, traditional lifestyle. Obviously baobabs will make for good viewing. A Lesson Dying Résumé. The tour package will include an nursing theory information folder, guided tour and The Value College Essay examples, refreshments. This tour will cover approximately 200 kilometers taking the nursing, whole day to complete.

Cost: PY per william marcy tweed, person. Nightingale Nursing Theory. The Essence: Past Present City Cultural Tour: This will be a combination of the cultural tour and city centre excursion. This will be marketed as a total package enabling tourists with very little time to appreciate the Essay about The Evolution, Botswana lifestyle, both in the present and past. This tour will invariably take the whole day and nursing, cover approximately 250 kilometres. The tour package will include the information folder, guided tour, refreshments and a picnic lunch. Cost: PZ per person. At a large scale research demonstrates that tourism is undergoing a rapid growth of unsurpassed nature. Generally there is why do drink and drive, a trend towards shorter stays but increased visits, as individuals strive to experience as many cultures as possible, including seeing as many attractions as possible. Increasingly Botswana is nursing theory, being marketed as one of the few places in Africa where game sanctuaries have remained completely unspoiled. A destination that unlocks the mystery of nature an oasis in of a Education Essay a wilderness which is an nursing ideal escape for nature lovers. Very little of this fascinating country has seen human habitation this is true Africa in all her remoteness and authenticity.

With such marketing in place the number of tourists entering the country is why do people and drive, bound to increase, presenting a larger potential market for ourselves. This potential market is what we seek to theory tap. The business will begin with a general corporate brochure establishing its position on the market. This brochure will be developed as part of the start-up expenses including the business cards and Company Profile, mainly for the large organisations that often recommend services to potential customers. Compliment slips are also intended so as to raise awareness of the Performance Evaluation of Discrete Transform Essay, company and its services. We also intend to have information pamphlets that will provide information on our various tour packages. Literature and mailings for the initial market forums will be very important. The key fulfillment and delivery will be provided by the employees of the company. The real core value will be professional expertise, provided by nightingale theory, a combination of expertise, experience, hard work, and education (in that order). Hence we intend to ensure that the work we undertake is always thorough and relevant to a lesson dying the clients needs. We will turn to reputable companies for supplying the necessary individuals and groups for our services.

Hence the need to establish good relationships with our strategic allies. Sephats Tours will strive to nightingale ensure that it contains the latest, or extremely recent personal computer including relevant software so as to ensure that the company is continuously at the forefront in our market arena. The one certainty in our industry is that technology will continue to evolve and Performance Evaluation Wavelet, develop, changing what we market as well as how we market it. Nightingale. Our aim will be to be aware of the implications of this new technology and utilizing it in our existing framework where possible. However it should be noted that as we are new on the market it will take some time before we have in about The Evolution of Music place our own website and nursing theory, other multimedia presentations. With time we also intend to have the latest and most efficient software in place to enable smooth operations.

In putting the company together we have attempted to why do people drink and drive offer enough services to allow us to always be in demand by our customers and clients. The most important factor in developing future services/products is nursing, market need. Our understanding of the needs of our target market segments shall be one of our competitive advantages. It is critical to our effort to develop the right new services. In the future, Sephats Tours intends to broaden its coverage by a lesson dying résumé, expanding into additional markets. One of the main services it aims at providing is to become a destination management company that brings alive the magnificence of this country to the traveler. This will be done by co-coordinating the nursing, travelers entire experience from hotel bookings, safaris and tours, greeting and porter services, and to tour packages and incentives. However in doing so we will strive to ensure that it is compatible with the existing products and company personnel. As time progresses the why do people drink and drive, intention will to provide a Southern Africa tour package covering the nightingale nursing, whole of southern Africa. We are today experiencing a rapid growth in the economy of unsurpassed nature. This has been brought about by, amongst other things, the relaxation of foreign exchange policies and macroeconomic policies geared towards attracting foreign investors into the country.

The fiscal and monetary policies of the government geared towards maintaining growth with social justice have largely contributed towards this, evidenced by our economy averaging a growth rate of 7% since 1990 very high by international standards. The current drive and emphasis by Performance of Discrete Wavelet Transform Architecture, the government on diversification of the industrial base away from the minerals sector presents an opportunity for nightingale theory, Sephats Tours to make a valuable contribution towards achieving this goal. Having undertaken a thorough and comprehensive research of the market we realized that there was a need for a tourist transport company that focuses on marcy providing leisure excursions to tourists. Though there are mobile operators currently on the market, some of whom have been in existence for nightingale nursing, a relatively long period of time, we believe that there is a market need for one that specializes on providing comfortable and enjoyable transport to tourists and visitors. This, also considering the fact that, potentially Botswanas richest natural resource, the tourism industry is Performance of Discrete Wavelet Transform, becoming an increasingly important player in nursing theory the economy and may in the long term prove even more valuable than mineral resources in earning foreign exchange. Aware of the fact that operating in such a market is largely dependent on good networking, we intend to establish networks and strategic relationships with various hotels, lodges and travel agents to ensure a steady stream of clients. However in so doing we intend to ensure that the service we provide is of extremely high quality and comfortable. William Marcy Tweed. Our initial overall target market share shall be 10% of the market, mainly focusing on the greater Gaborone area and southern Botswana.

We appreciate that entering such a market is not a bed of roses and will require us establishing strong links with strategic partners as outlined previously. Hence we intend to nursing implement an aggressive marketing strategy, well supported by the other business functions. The above prognosis influenced our decision to enter the tourist transport industry. We will be focusing on those foreign tourists seeking leisure travel and excursions whilst on why do and drive vacation in Botswana, with the intention of letting them see and appreciate the numerous attractions in our country. Though we realise that the majority of our tourists come from South Africa we shall be mainly targeting those from Europe and the Americas who often do not have transport or adequate knowledge about the country, unlike their South African counterparts who often do. Hence we shall be mainly targeting those who are not that mobile but wanting to see as many sites as possible. These people often do not want to nightingale theory waste their money on hiring vehicles to move about by Transform Architecture, themselves, but instead want to be escorted around places of interest by a reliable source. Hence the need to professionally market ourselves and the services we provide, offering a service of nightingale, uncompromised nature.

Our marketing strategy will be based mainly on making the right service(s) available to the right target customer. We will ensure that our services prices take into consideration organisations and before résumé, peoples budgets, and that these people know that we exist, appreciate the value of our services, and nursing theory, how to contact us. The marketing will convey the sense of quality in every picture, every promotion, and of Music, every publication. Our intension will be to target those individuals and groups looking for leisure activities and nursing, places to visit. We realise the people and drive, need to focus our marketing message and our service offerings. We need to develop our message, communicate it, and make good on it. Theory. The decision to establish strategic alliances with several hotels, lodges and travel agencies is aimed at tapping our target market effectively and efficiently. Though the tourism sector has undergone rapid growth over the last decade the vast majority entering this sector have rushed to the North where we have the Okavango Delta, Chobe National Park, and other sites as attraction points.

Very few have focused on south and central Botswana. With this in mind we intend to exploit the untapped market in this area so as to provide our customers with a good service and and drive, realize our business objectives. We understand that our target markets need more than just being shown the areas of interest but also to be informed about nightingale nursing theory their significance and origins. Hence we dont just intend to Evaluation of Discrete Wavelet Essay provide a service(s), but to provide one of unparalleled nature relative to the market. Of all the uncertainty surrounding this industry, one fact is certain: tourism is here to nightingale stay.

The only question is how large the industry will become and whether it can sustain, if not exceed, its current growth rate. Of Gender Essay. However large the nightingale nursing theory, market ultimately becomes, the company strongly believes that travel will be an important component of this market place. Tourism statistics provide a reliable guide as to the size of the market. According to the latest tourism statistics total arrivals for 1998 amounted to 1,351,798 representing an increase of approximately 12.65% from the previous year. Of the total arrivals in a lesson dying 1998 205,146 (15.2%) were holiday/tourists whilst 319,440 (23,6%) were visitors, both groups of nightingale nursing, which constitute our target market, totaling approximately 524,586 individuals. Source: Tourism Statistics 1998 Central Statistics Office . HOW TO DEVELOP AN ENTREPRENEURIAL MINDSET.

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5 Minute Informative Speech On Crazy Laws Essays and nursing Research Papers. William Marcy Tweed! COMMUNICATION CULTURE The Informative Speech Assignment Only upon approval of your research from Mrs. Nightingale Nursing Theory! Cluff will you be . able to continue on to the on Family Life, stages below. Stage 1: Informative Speech Outline (see page three below) completed during preparation time and due in nightingale theory, class the day of drink your presentation. Stage 2: Informative Speech Presentations due on your presentation day (email list of nightingale theory dates of students presentation will be sent by email). Stage 3: Final Informative Speech Paper due immediately. Abstraction , Conclusion , Language 786 Words | 5 Pages. ?ORGC 201 Informative Speech Assignment Create a 5 -6 minute presentation using PowerPoint . visuals. Make sure your PowerPoint follows the guidelines discussed in class. The purpose of the presentation should be to inform the of Gender on Family, audience. Your presentation should reflect a topic, theme, or issue relevant to your major.

For ideas of topics, you may consider looking at issues of Crains Chicago, The Wall Street Journal, Bloomberg BusinessWeek, The New York Times, The Chicago Tribune, cnn.com, The. Audience , Better , Evaluation 1497 Words | 4 Pages. Below you will find a list of 125 of nightingale 250 potential informative speech topics. Be sure to analyze your audience and time limit . before selecting a topic. These topics can be used as they are, or you might have to make them more precise to suit the situation (available time, class requirements, etc.).

1. How nuclear power works 2. The biography of your favorite actor 3. How to make pizza 4. The history of comic books 5 . How to change your cars oil 6. The story of how your school was founded . Deep sea fish , Prime number 656 Words | 4 Pages. type of speech would the of a Essay examples, speaker choose. Well chapter 13 contents the creative process for informative speaking. What . Theory! informative speaking is how to choose a focused informative topic, how to conduct a research and informative outline? The chapter also contains how to organize the body, introduction, and conclusion of the informative speech . Lastly chapter 13 contents explain how to and drive prepare to present the speech and evaluate and informative speech . In order to make a well informative speech the speaker. Knowledge management , Language , Learning 850 Words | 3 Pages. Nightingale Nursing! Ronaldo, Kaka, and Ronaldinho are among the most well known players in the sport. The Brazilian national football team is currently among the best in the . world, according to the FIFA World Rankings. They have been victorious in College, the FIFA World Cup a record 5 times, in 1958, 1962, 1970, 1994, and nightingale nursing theory 2002.

Basketball, volleyball, auto racing, and martial arts also attract large audiences. Tennis, handball, swimming, and gymnastics have found a growing sporting number of tweed enthusiasts over the last decade. Some. Bossa nova , Brazil , Culture of Brazil 1591 Words | 5 Pages. Theory! How to Give an Informative Speech. INFORMATIVE SPEECH ASSIGNMENT Overview: For this assignment you must present an Essay, informative . speech to nightingale nursing theory an audience of your peers. There are three general approaches to Evaluation Wavelet Transform informing an audience: altering perception, creating virtual experience, or explaining (of course, these are not mutually exclusive categories a speech may well do more than one, though one approach often dominates). An informative speech asks you to nightingale theory convey your knowledge and understanding of an object, process, event, or concept. APA style , Bibliography , Citation 1312 Words | 4 Pages. ?SPCH 250: Speech Fundamentals Speech 2: Informative Speech Due Date: 9/30/14, 10/2/14 Purposes of . Informative Speaking Informative speaking offers you an opportunity to practice your research, writing, organizing, and speaking skills.

You will learn how to discover and about of Music present information clearly. If you take the time to thoroughly research and understand your topic, to create a clearly organized speech , and to practice an enthusiastic, dynamic style of delivery, you can be an effective teacher. Nightingale Nursing! Audience , Bibliography , Parenthetical referencing 462 Words | 3 Pages. Essay About Of Music! ? Ana Lee SPC 1017 MW 11A Informative Speech Topic: Exercise And Fitness General Purpose: To Inform the . audience the benefits of exercise and nightingale fitness Specific Purpose: After hearing my speech , I want my audience to know the importance of exercise and how it is The Value of a College Essay examples, beneficial for your body and immune system Thesis: Exercise and nightingale nursing fitness are essential to before résumé the overall well being of people and nursing provides many health benefits for everyone of william tweed all ages Introduction I. Attention Getter. Exercise , Health , Health care 799 Words | 4 Pages. INFORMATIVE SPEECH !1 Informative Speech Sarah Struble A50258412 COM 100 sect 2 February 11, 2015 . TA: Reed Reynolds SL: Brandon DeLong INFORMATIVE SPEECH !2 Title: A Spring Break to Remember Topic: I want to talk about certain rules to follow in order for a persons vacation to nursing be the best it can be. I want these reasons to seem fun, easy, and Performance Evaluation Wavelet Transform true through use of quotes and experiences. It is interesting because everyone can relate to taking a trip, but it sheds new light on the subject. This. Audience , Audience theory , Coursework 1627 Words | 8 Pages. ? Informative Speech : The Causes of theory Homelessness Subject and Purpose 1. Performance Wavelet Transform Essay! This informative . speech on The Cause of Homelessness is very Inform able and worth listening to, because in nightingale nursing, todays economy it could be you or me. Some seem to think homelessness is a lesson résumé, choice. I find this speech relevant to the world I live in today, due to the high unemployment rate, declining job market, and the economic hardships that families are enduring.

This topic is not a broad one, but yet can be spoke. Homelessness , Homelessness in the United States , Poverty 912 Words | 3 Pages. Nightingale Theory! ? Informative Speech Requirements Objective: To construct a well-written informative presentation following the . criteria below and effectively presenting to an audience. I have provided you with the informative outline template that I expect you to use for this speech . I will also provide you with sample informative speeches in william, class so that you can see what one looks like. Topic selection 1. In this presentation you will be providing your audience with information about a topic. You should choose. APA style , Bibliography , Citation 700 Words | 2 Pages. A List of nightingale theory Informative Speech Topics: Pick Only Awesome Ideas! Just when you thing you're way past through the of a College Education examples, question How to . write an essay?, another one comes. That's the nursing, thing students desperately Google like What is a informative speech ? and, believe experts, this is something you'll definitely need some professional help in. Informative speaking is a speech on Essay, completely new issue.

Tell your audience something they have never known! Now that you know the answer to the question What. Eating , Essay , Food 786 Words | 3 Pages. Theory! Alberto Alvarado Professor Kenneth Lee Comm 101 - Spring 2012 Informative Speech Outline April 15th 2012 A Piece of the . Puzzle General Purpose: To Inform Specific Purpose: By the end of my speech the audience will be able to tell people certain things about autistic people. Thesis Statement: It is difficult living with autism Introduction A. Attention-getter: It was the Essay about of Music, Saturday before our topic choice was due, for professor Lees class. I was stressing, I could not figure out.

Asperger syndrome , Autism , Autism spectrum 699 Words | 3 Pages. Informative Speech Preparation Outline INTRODUCTION Attention Getter: Thousands of screaming fans are on nightingale nursing, their feet . fingers crossed. Forty four second left on the basketball game N.C. State fifty two, Houston fifty two. About The Evolution! A dangerous pass is almost stolen by Houston. Twenty two seconds left.

Sidney passes to Bailey in the corner. Bailey throws it too Whittenburg, FIVE second left. Whittenburg shoots a prayer from thirty feet. THREE seconds TWO seconds, the ball looks to be short and nightingale nursing all hope. Atlantic Coast Conference , NC State Wolfpack men's basketball , North Carolina 2057 Words | 6 Pages. ? Informative Speech Have you ever wondered why you communicate better with some people than others or why some jobs seem more . appealing to you. Or maybe, you are super detail-oriented and of Gender organized and it drives you crazy when your partner in nightingale theory, the group work isn't. The Evolution Of Music! As much as we often get frustrated with others in our life who dont think the same way we do. Nightingale Nursing Theory! As much as we like to think we are right. The truth is before dying résumé, our personality types are just different. Today, we will be looking at Myers-Brigss. Carl Jung , Extraversion and introversion , Feeling 1029 Words | 3 Pages.

Speaking: Speech and Informative Speeches. Nightingale Nursing Theory! Speaking to of Gender Essay inform is one of the most important skills a student can develop. A. Informative speaking is vital to success in business. 1. Nightingale Theory! . In one survey, informative speaking was ranked as the most important speech skill in Wavelet, the workplace. 2. In another survey, 62% of the respondents said they used informative speaking almost constantly. B. Nor are people in business the only ones who rely on informative speaking. 1. There are endless situations in which people need to inform others.

Abstraction , Audience , Concept 1412 Words | 5 Pages. ?COMM 100-06 Informative Speech Outline Title: MEDIA AND YOU Speaker: Specific Purpose: At the end of theory my . Dying Résumé! speech , the audience will be able to take steps to theory ensure they and their loved ones are using social networking sites to their full advantage. Central Idea: Time is why do people, money and a huge aspect in our lives which we cannot rewind so we must use it wisely and efficiently especially in regards to the time spent on nightingale theory, social networking sites to have a positive impact on Essay about The Evolution, our lives. Introduction. Facebook , Internet , MySpace 690 Words | 3 Pages. interest in. I believe the nightingale theory, same can be said on an attempt to be informative on a topic in which one cares little about. During my research on . our given assignment, I found no topic near or around the before dying, date of my birth that had any pertinence or provided any interest to me. I came to the conclusion that I would speak to nightingale nursing theory you all today about The Impact of Gender Essay, something that use to nursing theory be a passion of mine. Today I would like to speak to you about my time spent in law enforcement. Body 1. First I think it would be appropriate. Constable , Crime , Law enforcement 867 Words | 2 Pages.

Amusement and why do drink and drive Informative Speeches. Types of Speeches An Informative speech is one in which you provide your audience with new and/or useful information about nightingale theory, a . significant topic. Remember, your goal is Evaluation of Discrete Wavelet, to increase an audiences knowledge or understanding of a topic; your job is to define, explain and clarify your topic. No overt attempts to persuade the nightingale, audience should be made but you do need to show the Essay about The Evolution of Music, audience why your topic is important to nightingale nursing theory themwhat is the topics significance or consequences to their lives? Basically. Amusement , Comedy , Entertainment 587 Words | 3 Pages. Outline for Informative Speech Compulsive Hoarding Specific Purpose: At the end of my speech my audience . will know about william marcy, compulsive hoarding. Nightingale Nursing Theory! I will inform them what hoarding is, the signs and symptoms and as well as treatments for hoarding.

Introduction 1. Essay Of Music! Compulsive Hoarding is considered to be a clinical syndrome reported to affect approximately 3 million Americans across the United States. We believe however, that these statistics are highly underrepresented due to the difficulty. Clinical psychology , Compulsive hoarding , Mayo Clinic 692 Words | 6 Pages. Infliction of Emotional Distress I. Introduction: A. Attention-Getter: The law must be stable, but not stand still. -Roscoe Pound- . B. This morning I will speak about the Intentional Tort Law of Infliction of Emotional Distress. D. Thesis: Infliction of Emotional Distress is a tough case to hold trial, as there has to be repeated occurrences like stalking. Transition: Now I will explain why Intentional Infliction of Emotional Distress is a tough case to hold trial. II. Discussion.

Common law , First Amendment to the United States Constitution , Fred Phelps 810 Words | 3 Pages. ? Informative Speech An informative speech explains something you're interested in or describes . how to do something. Here are a few guidelines on how to write an informative speech . 1. In order to give a good informative speech first thing you have to do Is to choose a good topic, and if you are doing your speech for school, pick a topic you are familiar with. It will help you to nightingale nursing theory be a better speaker. 2. It will be helpful if you will include things you do and like into your speech . But. Essay About! Attention , Debut albums , Film 613 Words | 3 Pages. Nightingale Nursing! Informative Speech Formal Outline Title: Japan and the city of Shibuya Topic: The City of on Family Shibuya Specific Purpose: To . inform my colleagues about some of the regulations and reliable information of the city, Shibuya.

How Japan can be a cool place too. Thesis Statement: Before we judge people by their looks and what race they might be. Its important to nursing theory understand where they come from and what they have been through. Essay Of Music! Introduction Attention Materials: In the movie Tokyo Drift, Shibuya. Aoyama Gakuin University , Hachiko , Japan 557 Words | 3 Pages. the sport of softball, and is a wonderful friend.

Reason to Listen: Being softballs most dominant pitcher Jennie Fitch has become the nightingale theory, most popular softball . player of all- time. Finch is one of the most respective female athletes in all sports. SPEECH : Jennie Finch has a unique background. Jennie is known as the face of softball. Jennie is from La Mirada, California. She is the youngest of three children. Transform! She has two older brothers, Landon and Shane. Jennie grew up watching her brothers play. Baseball , Bronze medal , Casey Daigle 1287 Words | 3 Pages.

Informative Speech on Tequila Outline. Informative Speech Outline General Purpose: To inform Specific Purpose: To inform my audience about how tequila is nightingale theory, . made; from growth, to field harvesting, to factory production Central Idea: The art of producing tequila is passed down from generation to generation, and follows a strict code of reproduction to Evaluation of Discrete Transform Architecture Essay maintain the quality and nursing . Agave , Agave tequilana , Distillation 1014 Words | 4 Pages. Janvier Nshimyumuremyi Formal Outline Informative Speech I. And Drive! Introduction a. Only 5 % of sufferers know they . Theory! have it Green. Im talking about College examples, celiac disease and 1 in nursing, 133 people in the US have it. b. Im going to inform you about this disease because it seems to be unknown and dying if left untreated it is very harmful. c. Celiac disease is when you cannot eat gluten and a lot of nightingale nursing theory people have no idea that they even have it. d. Life! Today Im going to tell you how this affects your body, they symptoms. Coeliac disease , Disease , Gluten 714 Words | 4 Pages. ?Cheyenne Duran Comm 20 Kelly Glass October 23, 2013 Informative Speech Outline Topic: Gun Control Organizational pattern: . Topical Specific purpose: To inform my audience about the controversial subject gun control. Primary audience outcome: I want my audience to know the two sides on the topic of gun control. Thesis statement: Gun control will create laws and licensing to possess a gun to help decrease crime and fatalities, but also people believe gun control is going against nightingale theory, our constitutional. Cannon , Firearm , Gun 1139 Words | 4 Pages. Informative Speech Outline I. Introduction A. Attention Getter: Video of iPhone ad. . http://www.youtube.com/watch?v=V4IRsCjMqdI B. Background and Audience Relevance: Most people in this class have smart phones and most of those smart phones happen to be iPhones. Essay! iPhones can do more things than most people know, and now days most people cannot live without their iPhones.

C. Speaker Credibility: As an iPhone owner of 2 years, I have learned a lot about nursing, what iPhones can do and why me and most. Why Do Drink! App Store , Apple Inc. , IPhone 911 Words | 3 Pages. Nursing! List of Informative Speech Topics People/Celebrity Topics Biography of an actor, author, painter, politician or the life of . some influential person who has an important place in history E.g.: Life of a lesson Bill Gates, Life of theory Virginia Woolf etc. Stories of on Family Essay real life heroes E.g. Heroes of 9/11 Biography of nightingale nursing theory some scientist, key inventions and how he/she changed the The Impact, face of the world Your favorite television/movie/cartoon character or any other famous personality that you like Life of serial. Nightingale Nursing Theory! Iraq War , Personality psychology , Self-esteem 610 Words | 4 Pages. ? Informative Speech Outline Introduction Every year we are given 365 days, 8,765 hours, 526,000 . minutes , or 31.6 million seconds.

How we spend this time is entirely different, but thats what makes us unique from everyone else. As a college student, managing your time is everything. From choosing how long to study to what people you hang out with the The Impact of Gender Life, most affects your college years tremendously. Subject Sentence: Depending on nightingale theory, how you spend your time can make you fail or succeed. Goal , Health , Management 421 Words | 3 Pages. Speech 101 10/22/2010 Informative Speech The Symptoms of Obsessive-Compulsive Personality Disorder General . Purpose: To inform Specific Purpose: After hearing my speech , my audience will know more about the symptoms of Obsessive-Compulsive Personality Disorder. Evaluation Of Discrete Wavelet Architecture! Thesis: Obsessive-Compulsive Personality Disorder is a disorder which involves an obsession with perfection, rules, and organization, which leads to routines and nightingale nursing rules for ways of doing things. Organization Pattern: Topical Introduction . Compulsive hoarding , Mental disorder , Obsessivecompulsive disorder 1281 Words | 4 Pages. Further Understanding Teenage Suicide.

An Informative Speech Attention Grabber: According to Jay Schleifer in his book, . Everything You Need to Know About Teen Suicide, approximately 5000 teens take their lives each year, three times what it was in 1960 (Schleifer, 1988, p.12). Thesis: The thought of suicide can enters someones head at any given age. Marcy Tweed! I. Introduction a. Think about how bad someone can feel emotionally, physically, and mentally to go through the nightingale nursing, process of ending with their. Adolescence , Bipolar disorder , Major depressive disorder 936 Words | 3 Pages. Title: Everything is Bigger in Texas, Even the Attractions. Purpose: After listening to my speech , the audience will be more educated on . The Impact Of Gender On Family Life! Texass roadside attractions, as well as relate to the sites I will discuss in my presentation. Thesis: We Texans know that our states attractions stand out more than all the other states, because Texas is the only place where you can have a 72-ounce steak in nursing, Amarillo, tour a museum filled with decorative toilet seats in The Impact of Gender, San Antonio, and feed a beer-drinking. Amarillo, Texas , Bidet , Roadside attraction 1416 Words | 4 Pages. Nightingale! Severn Cullis-Suzuki gave the speech at The Value Education examples the UN Earth Summit of nursing theory 1992, when she was only 12 years old. The Value Essay Examples! E.C.O raised money with members of ECO, to nightingale . attend the Summit in Rio de Janeiro. Severn Cullis-Suzuki personally wrote the entire speech (below) Hello, Im Severn Suzuki speaking for E.C.O. Wavelet Transform Essay! - The Environmental Childrens Organisation.

We are a group of nightingale nursing theory twelve and thirteen-year-olds trying to make a difference: Vanessa Suttie, Morgan Geisler, Michelle Quigg and me. We raised all the money ourselves. Severn Cullis-Suzuki 889 Words | 3 Pages. ?EXAMPLE OF INFORMATIVE SPEECH OUTLINE Jessica Melendez Informative Outline Topic: McDonalds General Purpose: To . The Impact On Family Life Essay! Inform Specific Purpose: To inform my audience about McDonalds. Nightingale Nursing! Thesis: It is important for The Impact of Gender on Family Life, us to nightingale nursing know some of the Essay, background information about McDonalds because we are surrounded by them. Theory! I. On Family Life Essay! Introduction A. Nightingale Nursing! Attention Getter: Did you know that the McDonalds arches are more recognized than the cross?

B. Thesis: It is important for us to know some of the background information about McDonalds. Big Mac , Fast food restaurant , French fries 939 Words | 4 Pages. ? Informative Speech Outline Title: ESRB General Purpose Statement: To inform my audience about the before résumé, game rating. Specific . Purpose Statement: Not every game is nightingale theory, suitable for us. There is a rating guide for every game. A Lesson! Attention Getter- I believe you guys have played video game in theory, your life. Have your guys looked at the small logo at the bottom of the gaming box or the The Evolution, introduction from the official website? There is nursing, a small logo to about The Evolution tell who are suitable to buy or play the game. Nightingale Theory! Thesis Statement-. Arcade game , Atari , Entertainment Software Association 768 Words | 4 Pages.

The Soviets were successful in sending the first man into space. iii. His name was Yuri Gagarin. 1. The launch happened on April 12, . 1961. 2. He was in orbit for 108 minutes . d. Kennedy then declares a Moon Race. iv. We choose the Moon speech on September 12, 1962. v. Of Music! I believe that this nation should commit itself to nightingale theory achieving the goal, before this decade is out, of landing a man on Performance Evaluation of Discrete Wavelet Architecture Essay, the moon and nightingale nursing returning him safely to the earth. Apollo 10 , Apollo 11 , Apollo program 1303 Words | 4 Pages. ? Informative Speech Becky Schaelchlin Topic: The Effects of Diet and of Discrete Wavelet Transform Exercise on Human Health Informative Purpose: . To instruct Type of Informative Topic: Issues Thesis Statement: Consistent diet and exercise has a positive effect on chronic diseases. INTRODUCTION I. According to the Center for Disease Control and Prevention, as of 2012, about half of all adults117 million peoplehave one or more chronic health conditions. While seven of the top ten causes of death in nursing, 2012 in the US were due to.

Cancer , Exercise , Medicine 679 Words | 5 Pages. is why he is of Gender on Family Life Essay, worthy of the Scientist of the Century award. Introduction 1. Nightingale Theory! Attention-getter: What we know is a drop, what we dont know is an ocean. . said Isaac Newton 2. Establishment of ethos: As a former cell mate of Evaluation of Discrete Transform Architecture Isaac Newton for 5 years with a 23 hour lock down, I really got to know the nursing theory, person. Thats why I believe I have the credibility to speak on behalf of Sir Isaac Newton. Evaluation Wavelet Transform! 3. Preview (each main point): First I will talk about Isaac Newton's incredible inventions and. Binomial theorem , History of science , Isaac Newton 831 Words | 3 Pages. ? INFORMATIVE SPEECH MULTICULTURALISM Title : The top 10 food that a foreigner must try in nursing theory, Malaysia. Performance Evaluation Of Discrete Transform Architecture! General Purpose : To . inform the audience of what food that a foreigner must try in Malaysia. Specific Purpose : Top 10 food that a foreigner must try in certain states in Malaysia. Thesis Statement : This speech will inform the audience of nursing theory why a foreigner must . Curry , Laksa , Malaysia 1203 Words | 5 Pages. ? Informative Speech This place was built in a swamp, there used to be no reason to go there unless you wanted to buy oranges. . Now, this place is best known for its wonderful attractions. Because of this place, hotels, restaurants and stores have been built around it. From Cinderellas castle at the Magic Kingdom, to william Mission: SPACE at nightingale nursing EPCOT, to Festival of the of a College Essay, Lion King at theory the Animal Kingdom.

Disney World is the place to be. Although many may know the different things to Performance Transform Essay do and nightingale places to Performance Evaluation of Discrete Transform be at this. Nightingale Nursing Theory! Disneyland Park , Epcot , Magic Kingdom 1103 Words | 4 Pages. INTERNATIONAL SCHOOL, VIETNAM NATIONAL UNIVERSITY HANOI. INFORMATIVE SPEECH OUTLINE . Name: Tran Thi Huong Class: VISK2010D Subject: Public speaking BRAIN FRUIT General Purpose: To inform Specific Purpose: To inform my audience about four kinds of The Impact on Family Essay fruits which provide health benefits that affect the brain: cherries, blueberries, grapes and apples. Central Idea : Those fruits. Apple , Brain , Cognition 599 Words | 4 Pages. Informative Speech Outline Introduction Attention Device: You use them every day; they are everywhere and nursing theory are more important . than you think. Lighting is a $37 billion industry in the U.S. Essay Of Music! Experts estimate that there are more than 4 billion light-bulb-requiring fixtures and appliances in homes and nightingale nursing theory workplaces throughout the U.S., Of course all those light bulbs need a huge amount of The Impact of Gender on Family Essay electricity to work properly. (Light bulbs). Topic Revelation Statement: Today I will inform you about nightingale theory, light. Of Gender Essay! Compact fluorescent lamp , Fluorescent lamp , Incandescent light bulb 910 Words | 3 Pages.

Christopher Ginn September 26, 2010 Ms. Sherry Stancil CO201-05 Informative Speech Outline . Nightingale! An Unknown Hero General Purpose: To inform Specific Purpose: To inform my audience about. Chronological Order Introduction: Attention Getter: I cannot change yesterday. I can only make the most of today. People Drink And Drive! And look with hope toward tomorrow. Nightingale Nursing! I live for tomorrow. Listener Relevance Link: Generally in African American. The Value Of A College Education Essay! African American , Baseball , Black people 533 Words | 3 Pages. Theory! Informative Speech Topic: To inform my audience about the process of succeeding in of Music, higher education. Thesis Statement: . Motivation, setting goals, and learning and using skill sets are three essential elements for succeeding in college.

Introduction I. Attention Getter: Do you want to make more money? A. Do you want to have a more secure career? B. How about a second home? C. What about being able to afford to nursing take a vacation. Dying Résumé! Academic degree , Doctor of Philosophy , Higher education 1296 Words | 6 Pages. Police and Informative Speech Outline. SPEECH WRITING Introduction What every speech needs is a hook. Your audience starts off restless, mentally lethargic, and in . some cases sleepy. You have to nursing snap them out of Performance of Discrete Wavelet Transform Architecture it.

If your introduction fails theres very little chance of getting them back. Your hook can include anything from a humorous anecdote to a shocking or controversial statement. Which one you choose depends entirely on your subject matter and audience. This can follow or come before your thesis statement. Obviously, you want. Theory! Constable , If You Have to Ask , Need 2325 Words | 7 Pages. ?[TEMPLATE FOR AN INFORMATIVE SPEECH PREPARATION OUTLINE] The Effects of Disney Films Specific Purpose: To inform my . audience about the different stereotypes Disney portrayed in their movies. Central Idea/Thesis Statement: Different types of stereotypes in Disney movies effect childrens view on a lesson before, gender roles. INTRODUCTION I. When you wish upon a star; makes no difference who you are. Or does it? If you recognized this classic Disney song, that means you grew up watching Disney during. Animation , Disney Princess , Gender role 1255 Words | 4 Pages.

Informative Speech Outline General Purpose: To inform (or teach) Specific Purpose: My purpose is to teach my classmates the nightingale theory, . dying art of book origami. Introduction: Attention Getter: Mothers day is coming up, and there is a few options for you to use as gifts. 1. Marcy Tweed! You can spend fifty dollar on flowers just to watch them die in a week. 2. You can buy her chocolates even though most of us are constantly trying to cut back. 4. Theory! You can do nothing and look like a jerk.

5 . Or can simply spend a. Book , Bookbinding , Hardcover 1061 Words | 3 Pages. ?Name - Stephanie Mogaria Type of Speech - Informative Speech Topic - The Taj Mahal Specific purpose (why you are . here) - I am here to give my audience some factual information on the Taj Mahal. Central Idea - Some people know the Taj Mahal as a tourist attraction, but many do not know that it is a lesson before dying, actually a mausoleum created by Shah Jahan to show love for his queen. Introduction - Throughout the dawn of humanity, several traits have allowed the nightingale theory, human species to and drive strive in the biosphere. One being. Agra , Aurangzeb , Jahangir 751 Words | 2 Pages. Nursing Theory! audience: Gas is what keep any country alive, without it, the economy would die. Unfortunately, gas is becoming more and people drink more expensive. I am pretty sure . that each of nursing you has noticed that crazy increase in the price of gas when you fill up your gas tank. IV. Preview of Main Points: Throughout the course of my speech , I am going to talk about three major factors that caused the increase in gas prices: the Performance of Discrete Wavelet Transform Architecture Essay, rising price of nightingale nursing crude oil, the increase in internal regulations in the United States and increased.

1973 oil crisis , Benchmark , Energy crisis 938 Words | 4 Pages. February 11, 2013 Informative speech Topic: Doing a speech . General purpose: to inform. Specific Purpose: . to inform my audience about how to learn guitar. Introduction I. Greeting, and of Gender Essay telling the nightingale nursing theory, topic II. Attention getter (Some chords) III.

Credibility statement: How are people expectations about guitar IV. The speech is and drive, about how to nightingale nursing theory enjoy playing guitar V. Main points Learn the basics Find your musical world Body I. Before Résumé! Learn the theory, basics 1. How to start. Acoustic bass guitar , Acoustic guitar , Blues 771 Words | 4 Pages. Informative Speech Outline Chicken Pox 1.Intro A. Marcy Tweed! When I was a little girl, I used to get mosquito bites all over my . body; I used to complain to my mom that I had the chicken pox. She explained to me that that was impossible because I had the chicken pox as an infant and could never catch it again. But for someone who hasnt had the chicken pox, it is important to know what it is, its symptoms, its phases, its prevention and treatments.

2.Body A. What is it? . Blister , Chickenpox , Herpes zoster 613 Words | 3 Pages. Keelyn McInroe Mrs. Williams COMM 1310 Online Informative Speech Title: The Trombone Specific Purpose: After hearing my . speech , the audience will have a basic understanding of the history of the theory, trombone, types of trombones, how to on Family Life Essay put it together, and how to play it. Thesis: The trombone is a historical instrument, modified and used in theory, many genres of music. Introduction: Many people misunderstand the beauty of music, and Essay about The Evolution of Music more importantly, the theory, power of it. In the a lesson before dying, words of Plato, Music gives. Big band , Brass instrument , Music 848 Words | 3 Pages. Preparation Outline Speech Title: Behind the Throne Specific Purpose: To inform the audience about drumming. Central Idea: Types of . Nightingale Theory! drums. Styles of Performance of Discrete Transform professional drummers and personal experience Introduction: I'm sure we've all had a beat in our head that we couldn't get rid of. A rhythm that you felt and couldn't resist the urge to bob your head to.

Maybe you've even had the nightingale theory, pleasure of playing the video game rock band and stepped up to the throne to test your mettle and keep the. Bass drum , Drum , Drum kit 668 Words | 3 Pages. Persuasive Speech Outline Course # 41409 Topic: To Inform People on what they need to do to help this situation. . A Lesson Before Dying! Introduction What is one of the worlds largest animals that is going endangered at a fast pace? One of the worlds largest breeds of Elephants, which are the African Elephants are going Extinct. There are several animal rescue organizations, such as Green Peace, The WCS, State Zoos just to name a few. Along. Nursing Theory! African Bush Elephant , Asian Elephant , Elephant 949 Words | 3 Pages. ?Project In Speech and Oral Comm. Submitted by: Course/Section: Marinela Pineda BSTM-H2T Submitted to: Dr.

Antonio Yango . About The Evolution Of Music! INFORMATIVE SPEECH Good evening. Nightingale Nursing! Tonight, I can report to the American people and to the world that the Performance Evaluation of Discrete Wavelet, United States has conducted an operation that killed Osama bin Laden, the leader of al Qaeda, and a terrorist whos responsible for the murder of thousands of innocent men, women, and children. It was nearly 10 years ago that a bright September day. Al-Qaeda , Ayman al-Zawahiri , Islamic terrorism 2427 Words | 7 Pages. M Kelper Informative Speech Formal Outline Introduction OWI Beyond the northern boundary of theory India, where mighty Mount . Everest stands tall like a guardian sentinel, is the mysterious land of Tibet-a mystical, faraway land of intense cold, sweltering heat, rugged mountains, and steep valleys-a country where conditions are hard on man and beast alike due to these extreme conditions.

Thesis Today, Im going to provide you with information on The Impact Life, one of those beasts, the breed of dog, the. Dog , Dog breed , Himalayas 503 Words | 3 Pages. reported in nightingale theory, all 50 states of North America. 3. William Marcy Tweed! According to the Human Trafficking: Law Enforcement Resource Guide, states that . law enforcement agencies in small towns are finding trafficking isnt just a big-city problem. Nursing Theory! Human Trafficking crimes have been documented in towns with populations of less than 2,000; such as immigrants working in factories or on farms. Transition: In this speech III. Conclusion A. I have shared about what Human Trafficking entails. Abraham Lincoln , American Civil War , Human trafficking 872 Words | 4 Pages. COMM: 110 Mrs. Erlandson October 9th 2013 Formal Outline Informative Presentation about Lance Armstrong Introduction: 1. Attention . Getter: Theres a moment in almost every ones life when they learn how to ride a bicycle without training wheels. For some its a stepping stone and for other its a moment which leads them into an athletic pathway of worldwide fame, without even knowing about it.

2. Of Gender! Listener Relevance: Almost anyone, if not everyone in this room has ridden a bicycle before. Alberto Contador , Alpe d'Huez , Eddy Merckx 723 Words | 3 Pages. provided you all with today will help to nursing open your eyes to not only some of the issues our country is facing, but also to what you can do about Performance Evaluation Wavelet Architecture, helping to . change it. Attention-Close Im going to nightingale theory conclude my speech today with a very powerful quote from Benjamin Franklin, which I hope you all take a minute to really think about They who can give up essential liberty to obtain a little temporary safety, deserve neither liberty nor safety. . Political philosophy , President of the United States , Thomas Jefferson 581 Words | 3 Pages.

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CIA torture report released: latest news. By Josie Ensor, Boston and Andrew Marszal. 12:20AM GMT 10 Dec 2014. 01.00 Thanks for joining us. It's a wrap for tonight. 00.15 Mr Obama has commented on the report, after the White House remained silent for much of the theory, day. He said some of the tactics described in of Gender on Family, a Senate report on harsh CIA interrogations were brutal, counterproductive, and amounted to nightingale nursing, torture, but that releasing the information was an important step in the process of making sure that such a scenario is not ever repeated. #x201c;Some of these techniques that were described were not only The Impact on Family Life, wrong, but also counterproductive because we know that oftentimes when somebody is being subjected to these kinds of techniques, that they're willing to nightingale nursing theory, say anything in order to alleviate the pain and The Impact Life Essay, the stress that they're feeling. One of the things that sets us apart from other countries is theory that when we make mistakes, we admit them, he said. 23.45 Let us remember that former CIA officer John Kiriakou is the only CIA employee connected to its interrogation program to go to prison.

He was prosecuted for providing information to reporters, not for anything connected to waterboarding or other actions that today#x2019;s Senate Intelligence Committee report calls #x201c;torture.#x201d; 23.05 Queue the a lesson dying, Fox News frothing. Nightingale? Co-host Andrea Tantaros loses it slightly, accusing Democrats of bringing the report to light for dying, political reasons: The United States of America is awesome, we are awesome, she said. We#x2019;ve closed the book on it, and we#x2019;ve stopped doing it. Nightingale Nursing? And the reason they want to a lesson, have this discussion is not to show how awesome we are. Nightingale Theory? This administration wants to of Gender on Family, have this discussion to show us how we#x2019;re not awesome.

22.40 Well everyone and his uncle seems to have passed comment on the report now, with the most noteable exception being the White House, which is nursing theory yet to before dying résumé, make any statement, leaving them stranded between increasingly polarised political reaction. 22.30 By sheer coincidence, a Guantanamo Bay prisoner who was accused of being a bodyguard for nightingale, Osama bin Laden has just been cleared for release from the of a examples, US base in Cuba. Yemeni prisoner Abdalmalik Wahab was among the first men detained at Guantanamo Bay in January 2002 but was never charged. Now the government's Periodic Review Board has determined he can be released. 22.23 Mooazzam Begg, a British former Guantanamo Bay detainee, has spoken, saying: I welcome the nightingale, report, but they need to address what's in it. Senior US legal advisers Alberto Gonzales and why do and drive, Jay Bybee told Bush that if it didn't include organ failure or death it wasn't torture. This idea trickles down the command chain and it can easily be seen as a an open-door policy on torture.

It wasn't just the CIA doing it, they had to have accomplices. #x201c;Former Guantanamo detainee @Moazzam_Begg says there must be prosecutions over the CIA's use oftorture http://t.co/BXbeWj6rMq#x201d; @rustyrockets. 22.00 A rare joint terror warning has been issued by the FBI and nursing theory, the Department for Homeland Security over fears of a backlash around the world after the US Senate released its report on torture. 21.16 The Senate torture report implicates the of a College Education examples, UK and there is an nightingale, urgent need #x201c;to get to of Music, the bottom of our own involvement#x201d; , said Andrew Tyrie, the Conservative chairman of Commons Treasury select committee, who led an investigation into nursing theory, so-called rendition flights, said the report. It#x2019;s impossible to tell how much the report has been redacted or reduced, cut, to of Discrete Transform Architecture Essay, take out the extent of the nightingale nursing theory, involvement of other countries, in particular America#x2019;s closest ally the United Kingdom.

I think it is quite likely that we will find that those redactions are very heavy. There is Life Essay a non-aggression pact on nightingale nursing, this, where the Essay, UK on the basis of something called the theory, control principle does not release information that they have been given by The Evolution the United States security forces, and likewise the Americans don#x2019;t do so in reverse.#x201d; For that reason we may find that key chunks that we would have liked to see in nursing theory, this report have been omitted. But that is no substitute and the publication of report should be no substitute for us in the UK getting to Performance of Discrete Transform, the bottom of this.#x2019; 20.46 The UN has called for the individuals responsible for nursing theory, the torture programme described in résumé, today's report to face criminal penalties. Ben Emmerson , UN special rapporteur on counter-terrorism and human rights, said: [The report] confirms what the international community has long believed - that there was a clear policy orchestrated at a high level within the Bush administration, which allowed to nightingale nursing, commit systematic crimes and gross violations of william marcy tweed, international human rights law. It is theory now time to take action. The individuals responsible for the criminal conspiracy revealed in today's report must be brought to why do drink, justice, and must face criminal penalties commensurate with the gravity of their crimes. Detainee from Afghanistan carried on stretcher before being interrogated in theory, Guantanamo Bay, Cuba (LYNNE SLADKY/AP) 20.32 A business set up by two psychologists who developed enhanced interrogation techniques despite lacking relevant expertise was paid more than $80 million by the CIA, according to the Senate Intelligence Committee's report. The revelations cast fresh light on the role of private contractors in drawing up and deploying a menu of coercive measures, including waterboarding, sleep deprivation and a lesson before résumé, close confinement, writes Rob Crilly : Although they are not named in the report, Bruce Jessen and James Mitchell have both previously been accused in official reports of misrepresenting their expertise as experienced interrogators.

The Senate inquiry describes how they set up a company in 2005 specifically to conduct work with the CIA. Soon after, the CIA had outsourced what the report described as virtually all aspects of the programme. A year later the contract was worth $180 million, although the contractors had been paid only $81 million by the time it was terminated in nightingale nursing theory, 2009. However, although both had worked for the US Air Force, the report questions their suitability for the role. Neither psychologist had any experience as an interrogator, nor did either have specialised knowledge of al-Qaeda, a background in Performance Evaluation of Discrete Wavelet Transform Architecture Essay, counter-terrorism, or any relevant cultural or linguistic expertise, it stated. Despite that, the nursing, CIA approached them in 2002 for help after capturing Abu Zubaydah, a senior al-Qaeda figure. Tom Whitehead , our security editor, reports: Four of the eight cases most cited by the intelligence agency for the justification of its #x201c;brutal#x201d; torture programme had links to the UK. The agency claimed its techniques had led to Evaluation of Discrete Wavelet, the plots being foiled or suspected terrorists being caught and it included some of the examples in presidential briefings.

It claimed that otherwise unobtainable crucial information came from the interrogation of Khalid Sheikh Mohammed and nursing theory, another detainee, Abu Zubaydah. But the report systematically dismissed each claim and revealed that the technique had no role and at Essay of Music, least two plots were foiled by the efforts of the nightingale, UK authorities. The cases included a foiled plot to crash hijacked planes into Heathrow Airport in 2003 #x2013; which led to then Prime Minister Tony Blair ordering tanks to guard the airport #x2013; and a linked plot to fly planes into The Impact on Family Life, Canary Wharf. The CIA also claimed responsibility for capture of al-Qaeda UK operative Dhiren Barot and nightingale theory, the foiling of his plot to pack limousines with explosives, as well as the capture of shoe bomber Saajid Badat. 20.00 The CIA's treatment of Abu Zubaydah, a senior al-Qaeda fighter from Saudi Arabia among the first top-tier terrorists to Essay of Music, be caught by the CIA after 9-11, reduced even interrogators to tears.

In total, he was waterboarded some 83 times, and at one point was left #x201c;completely unresponsive with bubbles rising through through his open, full mouth,#x201d; according to the report. CIA officers also beat him regularly and put him in a coffin-like box that they said would be the nightingale, only way he would ever leave their custody. At times, it appears that even his interrogators were horrified by what they were doing. Why Do People Drink? One CIA note from the jail quoted by the Senate report says: #x201c;Several on the team profoundly affected, some to the point of tears and choking up.#x201d; Abu Zubaydah, who is theory now 43, remains in Guantanamo Bay to this day. It is claimed that the CIA significantly overestimated his seniority within al-Qaeda. While some CIA officers have claimed that the #x201c;enhanced interrogation#x201d; techniques used on him produced useful intelligence, others say that the The Impact of Gender on Family Essay, most valuable information he gave was gained through skilful questioning rather than torture. 19.32 Not only nursing theory, were the The Value of a Education Essay examples, interrogation tactics used by the CIA more brutal and less effective than previously admitted, but they had been proven to be counterproductive in the 1980s - by the CIA itself. The brutal techniques deployed by nightingale nursing the CIA#x2019;s interrogation teams including waterboarding, sleep and food deprivation and mock executions were derived from Cold War manuals that had long been discredited, the report says. In 1989 the CIA#x2019;s own reviews of the #x201c;inhumane#x201d; techniques concluded that those kinds of interrogations were #x201c;counterproductive because they do not produce intelligence and will probably result in false answers.#x201d; However despite this finding the report says the CIA deployed the so-called #x201c;enhanced interrogation techniques#x201d; in a #x201c;near non-stop fashion for tweed, days or weeks at a time#x201d;.

Christopher Hope reports from Ankara, where the nightingale, Prime Minister is currently for The Impact Life Essay, talks with Recep Tayyip Erdo#x11f;an, the Turkish president: Mr Cameron was asked if he was confident that UK intelligence had not acted on nursing, informaton obtained by torture. He said: #x201c;Let us be clear #x2013; torture is wrong, torture is a lesson before dying always wrong. For those of us who want to see a safer more secure world who want to see this extremism defeated, we won#x2019;t succeed if we lose our moral authority. #x201c;If we lose the things that make our systems work and our countries successful. So we should we be very clear about that. Mr Cameron continued: #x201c;Now obviously after 9/11 there were things that happened that were wrong and we should be clear about the fact that they were wrong.

#x201c;In Britain we have had the Gibson inquiry and that inquiry has now produced a series of nightingale nursing, questions that the Intelligence and people and drive, Security Committee will look at but I am satisfied that our system is nursing dealing with all of Performance of Discrete Wavelet Architecture Essay, these issues. David Cameron shakes hands with Turkish Prime Minister Ahmet Davutoglu during their meeting in Ankara, Turkey (EPA) 19.10 A keyword search of the torture report shows there is no reference to Syria, Jordan, Egypt or Morocco in the 499 page document - which may come as a surprise to those who have investigated the extraordinary rendition of prisoners by the United States in past years, writes Ruth Sherlock in Beirut: Syria, Jordan, Egypt and Morocco are all documented to have received prisoners from the nightingale, US in a programme that was essentially outsourcing torture. Of Music? Often with the objective of nursing theory, extracting information, the CIA sent prisoners to countries that did not have same strict rules on treatment of inmates. One often cited case is dying that of Maher Arar, a Canadian citizen who was born in Syria, and who, on in 2002 was detained by nightingale US authorities in New York and sent to Syria because they suspected him of having ties to on Family, al-Qaeda. There he was detained without charge for 10 months in a three-foot by nightingale six-foot cell and The Value, regularly beaten and whipped with electric cables. Mr Arar said he was asked the exact same questions in Damascus he had been asked in New York, implying that the questions during his violent interrogation may have been supplied by them. In a hard hitting article entitled Outsourcing Torture in February 2005 Jane Mayer of the nursing, New Yorker magazine exposed more details about the secretive rendition programme: Scott Horton, an expert on international law who helped prepare a report on on Family, renditions issued by N.Y.U. Law School and the New York City Bar Association, estimates that a hundred and fifty people have been rendered since 2001

The most common destinations for rendered suspects are Egypt, Morocco, Syria, and Jordan, all of which have been cited for theory, human-rights violations by the State Department, and are known to torture suspects. 18.55 One of the key themes to emerge from the torture report has been the extent to which the CIA misled and failed to brief top White House and Senate officials on its torture programme, writes Raf Sanchez : The report claims President George W Bush was not told the full details of the torture programme until April 2006, by about which time 38 people had been brutalised and nightingale nursing, secret prisons had been set up in multiple countries. Although Mr Bush was apparently not told every development of the programme he has been a staunch defender of the marcy tweed, CIA programme, saying the nightingale nursing theory, techniques saved lives. The report also claims that the before dying, Bush White House tried to nursing theory, make sure Colin Powell, the secretary of state, was not fully briefed. A CIA email from 2003 said the White House was extremely concerned Powell would blow his stack if he were to be briefed about The Value of a Essay examples, what's been going on. The CIA briefed two senior senators about some aspects of the programme in 2002 but refused to tell other members of the Senate intelligence committee about it until September 6, 2006 #x2013; the same day Mr Bush acknowledged the programme in a public speech. Yet during that period the CIA tried to reassure other agencies that the Senate was fully informed on the programme and it misrepresented the views of members of Congress on a number of occasions, according to the report. 18.48 A surprising lack of nightingale theory, reaction from Russia's state media to today's torture report, writes our Moscow correspondent Tom Parfitt:

Drills, waterboarding - Russian state TV shd be having a party, right? NTV: #x201c;Zhirinovsky can#x2019;t go to The Value College Education Essay examples, the banya because everyone loves him. Russia#x2019;s Channel One also strangely muted so far: #x201c;US Senate report: CIA interrogation methods were unproductive. 18.44 Former intelligence officials are reacting furiously to nightingale theory, the report, writes Philip Sherwell: This is from Evaluation Transform Essay John Schindler, a former National Security Agency official and US Naval war college professor, who is a strong defender of the intelligence world. His tweets suggest that anger at the report stretches beyond the theory, US intell community. I know v senior Western intel types who collaborated w/IC on dying, renditions, etc. They are beyond furious today.

Gotten hellish emails already. Best email so far: We will not forget this. US(G) betrayed us. We know who is responsible we will remember. (top NATO intel official) 18.33 The reaction to the torture report release in Washington DC:has been largely split along partisan lines, with Democrats in favour and nursing theory, Republicans opposed, writes David Lawler : Republican Senators Marco Rubio and Jim Risch called the release of the report reckless and The Value College, irresponsible, Senator Lindsey Graham, another Republican, said it was politically motivated, and two more Republican senators, Mitch McConnell and Saxby Chambliss, said it would present serious consequences for US national security. Senator John McCain, a victim of torture as a POW in nursing theory, Vietnam, broke ranks, however.

He thanked Senate Democrats for publishing the report against opposition from his own party and the intelligence community. The truth is Performance Evaluation Transform Essay sometimes a hard pill to nightingale theory, swallow, he said. It sometimes causes us difficulties at home and abroad. It is sometimes used by our enemies in attempts to hurt us. But the American people are entitled to Essay of Music, it nonetheless.

18.25 One detainee was threatened with a handgun and power drill , but the theory, incident was not reported by any of the Performance Wavelet Transform Essay, multiple individuals involved because they either assumed it had been cleared by CIA HQ, or felt it was not serious enough to report. The incident was only later discovered by a chance encounter, the report says: With regard to the unauthorized use of a handgun and power drill to threaten [Abd al-Rahim] al-Nashiri, one CIA interrogator stated he did not report the incidents because he believed they fell below the reporting threshold for theory, the CIA's enhanced interrogation techniques, while noting he did not receive guidance on reporting requirements. The chief of Base stated he did not report the incidents because he assumed the interrogator had CIA Headquarters' approval and because two senior CIA officials had instructed him to scale back on people and drive, reporting from the nightingale theory, detention site to of Music, CIA Headquarters. The inappropriate activity was discovered during a chance exchange between recently arrived CIA Headquarters officials and security officers.

18.18 The CIA on at least one occassion accidentally used enhanced interrogation techniques on theory, its own informants , the report shows: In the Performance Evaluation, spring of 2004, after two detainees were transferred to CIA custody, CIA interrogators proposed, and CIA Headquarters approved, using the CIA's enhanced interrogation techniques on one of the two detainees . After both detainees had spent approximately 24 hours shackled in the standing sleep deprivation position, CIA Headquarters confirmed that the nightingale theory, detainees were former CIA sources. The two detainees had tried to why do people, contact the CIA on multiple occasions prior to their detention to inform the nightingale nursing, CIA of their activities and provide intelligence. The messages they had sent to the CIA [redacted] were not translated until after the detainees were subjected to Essay about of Music, the CIA's enhanced interrogation techniques. According to most intelligence agents, torture is indeed pointless in most circumstances, because most people, if put in sufficient pain, will say anything to stop it, even if only for a short while. However, much as that rationale may be of comfort to more the liberal-minded, there appear to be some notable exceptions to nightingale nursing, the rule. If, for before dying, example, a suspect is believed to hold a piece of nightingale, clear, verifiable information #x2013; such as the whereabouts of a fellow terrorist, or a hostage who is facing imminent execution #x2013; then the interrogator may have a relatively quick and easy way of checking what they say. There is, in other words, a tangible result to be had, and of Gender, the interrogator can make it clear that the nightingale theory, sooner that result is reached, the quicker the torture will cease. In such cases, therefore, torture can be a means to an end #x2013; and when a hostage's life is at Essay about The Evolution of Music, stake, many might deem it justified. The problem is that such cases are also relatively rare . 18.04 Khalid Sheikh Mohamed, long-term US detainee and the architect of the 9/11 attacks, invented plots to blow up Heathrow Airport and Canary Wharf under torture , according to the report:

On March 12, 2003, KSM provided information on nightingale nursing, the Heathrow Airport and Canary Wharf plotting. KSM stated that he showed a sketch in his notebook of College Essay, a building in theory, Canary Wharf (a major business district in London) to Ammar al-Baluchi.' He also provided statements about Essay, directing prospective pilots to study at flight schools,and stated that Jaffar al-Tayyar was involved in the Heathrow Plot. KSM retracted all of nursing, this information later in his detention. Of Discrete Essay? There are no CIA records indicating that these and other retractions were assessed to be false. The CIA would later represent that the nightingale, information KSM provided on the Heathrow plotas an example of the effectiveness of the waterboard interrogation technique, listing it as one of the plots discovered as a result of ElTs [Enhanced Interrogation Techniques] in a briefing on the waterboard for the President in November 2007. 17.55 The report claims that the Performance of Discrete Wavelet Transform Architecture, CIA also lied to America's allies, possibly including Britain, writes Raf Sanchez : In March 2007, the theory, CIA's then-director Michael Hayden told European ambassadors that Congress was fully briefed on the torture programme, a claim later shown not to be true.

This is not the CIA's programme. This is not the of a College Essay, President's programme. This is America's programme, he said. It is not clear whether the then-British ambassador, Sir David Manning, was at the speech. March 2007: then-CIA director Hayden lies to European ambassadors, saying that Congress had signed off on torture pic.twitter.com/sKl0e4XmzG. 17.50 Writing exclusively for the Telegraph, former CIA director Michael Hayden contends that the nightingale nursing, Senate report is a biased document that was intended to shock, but the fact remains that the CIA's interrogation program saved lives: I'm not here to defend torture. Performance Evaluation Of Discrete Transform Architecture? I'm here to defend history.

The CIA held about nursing, a hundred detainees from Essay about of Music 2002 to 2008; about a third of them underwent interrogation techniques that have been variously described as enhanced, tough or torture. The toughest was water boarding, used on three detainees, the theory, last in early 2003. At the other end of the spectrum was grabbing a detainee's chin or collar. In between were things like being limited to a liquid diet of résumé, about 1400 calories a day. If you think any of these objectively constitute torture, I respect your position. It is nightingale theory a principled one. Torture is always wrong. The Senate Democrat report, however, avoids arguments about narrow legal definitions.

Its case is more expansive: not just that this program was wrong but that it was ineffective and instituted by a rogue Agency that consistently lied about it. Michael Hayden, former CIA director. 17.44 John Kerry was the first senior administration official to react to Evaluation Wavelet Transform, the release of the report, calling it a coda to a chapter in our history. It was right to end these practices for a simple but powerful reason: they were at odds with our values. Nightingale Theory? They are not who we are, and they're not who or what we had to become, because the most powerful country on earth doesn't have to choose between protecting our security and before, promoting our values. Interestingly, he doesn't explicitly acknowledge that the nursing theory, CIA tortured anyone, which President Barack Obama has done in the past. 17.34 The report includes notes from medical officers involved in the CIA interrogations which give cold details about the approach to waterboarding: Detention site personnel noted that throughout the process [Abu Zubaydah] was asked and given the opportunity to a lesson before, respond to questions about nightingale theory, threats to the United States, but Abu Zubaydah continued to maintain that he did not have any additional information to provide. In an email to OMS leadership entitled, So it begins, a medical officer wrote:

The sessions accelerated rapidly progressing quickly to the water board after large box, walling, and small box periods. [Abu Zubaydali] seems very resistant to the water board. About The Evolution? Longest time with the cloth over nightingale his face so far has been 17 seconds. This is william sure to increase shortly. NO useful information. 17.12 Some of the nursing theory, most important CIA-led interrogations were carried out by people with no specialist training or expertise, some of and drive, whom had histories of violence: #x2022; CIA employed people who had personal and professional problems of a serious nature - including histories of violence and abusive treatment of others.

The report found that that should have called into question their employment, let alone their suitability to participate in the sensitive CIA program. #x2022; Two psychologists were employed as outside contractors - neither of them had any experience as an interrogator, nor did either have specialised knowledge of al-Qaeda, a background in counterterrorism, or any relevant cultural or linguistic expertise. Theory? They personally conducted some of the most important interrogations. Of Gender? In 2005, they formed a company to theory, expand their work with the CIA. Shortly thereafter, the CIA outsourced virtually all aspects of the program.

The CIA paid the company more than $80 million. per #TortureReport CIA paid outside contractor pyschologists $80m in fees, even though they didn't have any experience as interrogators. You couldn't make it up. CIA employed people who had personal and professional problems of a serious nature - including abuse of others. 17.01 Here's a statement from the former CIA officers behind CIASavedLives.com, the before dying, rebuttal website to nursing theory, today's report: We, as former senior officers of the Central Intelligence Agency, created this website to present documents that conclusively demonstrate that the The Value College, program was: authorized by the President, overseen by the National Security Council, and deemed legal by the Attorney General of the United States on multiple occasions. None of those officials were interviewed either. None. CIA relied on their policy and legal judgments. We deceived no one.

You will not find this truth in the Majority Report. 16.57 President Barack Obama has said the CIA torture of al-Qaeda suspects was contrary to American values, in a statement on nursing, the report's release: The report documents a troubling program involving enhanced interrogation techniques on why do people and drive, terrorism suspects in secret facilities outside the United States. It reinforces my long-held view that these harsh methods were not only inconsistent with our values as nation, they did not serve our broader counterterrorism efforts or our national security interests. Moreover, these techniques did significant damage to nightingale, America's standing in the world and made it harder to pursue our interests with allies and a lesson before dying résumé, partners. 16.51 The CIA insists torture did thwart attacks on US targets, in a statement issued in nightingale, response to the torture report's release. Raf Sanchez reports:

In the before résumé, moments before the Senate's report into torture by the CIA was released, the agency's director, John Brennan, released a statement of his own. In it, he acknowledges that the detention and interrogation programme had shortcomings and nightingale nursing, that the why do and drive, Agency made mistakes and nightingale nursing, that we did not always live up to the high standards that we set for ourselves and that the American people expect of dying résumé, us. But on nightingale, the fundamental point - was America right to brutalise these terror suspects in an effort to extract information that could prevent the next September 11? - Brennan refuses to give ground. Interrogations of detainees on whom [enhanced interrogation techniques] were used did produce intelligence that helped thwart attack plans, capture terrorists, and save lives. He also disputes the Senate's claim that America's spies misled the public about the torture programme. He says: While we made mistakes, the record does not support the Study#x2019;s inference that the Agency systematically and intentionally misled each of why do drink, these audiences on the effectiveness of the program. The bottom line: the battle over what really happened during one of the darkest periods in recent American history is nightingale nursing theory far from over. Former CIA officers have also launched a rebuttal site for the Torture Report - called CIASavedLives.com 16.47 Peter Foster , our US editor, on the emerging details that CIA officers discussed using rectal feeding and hydration as a means of behaviour control: The reports contains many grisly details, among them that some detainees, including the alleged 9/11 mastermind Khalid Sheikh Mohammed and Abu Zubaydah, a Saudi national believed to be a top Bin Laden lieutenant, were #x201c;subjected to The Value College Education Essay examples, rectal rehydration, without evidence of medical necessity#x201d; A footnote notes that #x201c;CIA medical officers discussed rectal rehydration as a means of behavior control.

As one officer wrote, #x201c;while IV infusion is safe and effective, we were impressed with the anciliary effectiveness of rectal infusion on ending water refusal#x201d; (page 126) Khalid Sheikh Mohamed (AP) 16.40 More details of the interrogation techniques to nightingale, which detainees were subjected immediately, in combination and nonstop: #x2022; Sleep deprivation involved keeping detainees awake for up to 180 hours, usually standing or in painful stress positions, at times with their hands shackled above their heads. #x2022; Kept in Essay, complete darkness and constantly shackled in isolated cells with loud noise or music and only a bucket to use for nightingale nursing theory, human waste. #x2022; Naked detainees were hooded and dragged up and down corridors while being slapped and punched. #x2022; At least five CIA detainees were subjected to #x201c;rectal feeding#x201d; or #x201c;rectal hydration#x201d; without documented medical need . 16.35 The report is particularly critical of the CIA leadership's own lack of The Evolution of Music, knowledge about some of the enhanced interrogation techniques being carried out by its own operatives , including at the detention facility code-named COBALT, which opened in 2002: The facility kept few formal records of detainees housed there and untrained CIA officers conducted frequent, unauthorized, unsupervised interrogations using techniques that were not#x2014;and never became#x2014;part of the CIA#x2019;s formal interrogation program.

The CIA placed a junior officer with no relevant experience in charge of COBALT. This is the same facility at nightingale nursing, which one detainee died of suspected hypothermia. It is also known as the Salt Pit, and is located in résumé, Afghanistan. #TortureReport codenames one CIA centre Cobalt Salt Pit in Afghanistan. h/t Amrit Sing See p53 of this, para 104 http://t.co/wVUDgeeNnu. 16.31 Of the 119 known detainees that were in CIA custody during the theory, life of the program, at least 26 were wrongfully held . Detainees often remained in custody for on Family Essay, months after the CIA determined they should not have been detained. 16.22 The conditions in nightingale nursing, which detainees were held by the CIA likely contributed to the death of at least one detainee: In November 2002 a detainee who had been held partially nude and chained to a concrete floor died from suspected hypothermia at people and drive, the facility. Lack of nightingale nursing, heat at the facility likely contributed to the death of a detainee.

At times, detainees there were walked around naked and The Value Education Essay, shackled with their hands above their head. At other times, naked detainees were hooded and dragged up and down corridors while being slapped and punched. Per #TortureReport the techniques were applied in near non-stop fashion for days or weeks at a time. 16.19 The report lays bare the brutality of the CIA interrogration techniques, including waterboarding: Contrary to CIA representations to the Department of Justice, the waterboarding technique was physically harmful, inducing convulsions and vomiting. During one session, Abu Zubaydah became #x201c;completely unresponsive with bubbles rising through his open full mouth.#x201d; Internal CIA records describe the waterboarding of Khalid Shaykh Mohammad as evolving into nursing, a #x201c;series of near drownings.#x201d;

16.17 Some early details: the CIA misled the Senate and The Impact on Family Life, White House over its interrogation programme : Senior senators including John McCain objected to the programme as #x201c;torture#x201d; #x2013; only for the CIA to tell the Justice Department that #x201c;no senators had objected#x201d; to the interrogation techniques: After they were briefed, several senators objected to the program. Senator McCain informed the CIA that he believed waterboarding and nightingale, sleep deprivation were torture, and other senators including Feinstein, Hagel, Wyden, and The Value examples, Feingold expressed concerns in writing. Nonetheless, the CIA informed the Justice Department#x2019;s Office of nightingale nursing, Legal Counsel in classified settings that no senators had objected to the enhanced interrogation techniques that the CIA then sought to use against detainees. The report summary reveals the extent to which the US Senate, include the Senate Intelligence Committee itself was kept in the dark:

The full membership of the tweed, Senate Intelligence Committee was not briefed on the techniques until hours before the detention and interrogation program was publicly disclosed by President Bush in a speech on nursing, September 6, 2006. Briefings to the full committee contained numerous inaccuracies, including inaccurate descriptions of how interrogation techniques were applied and what information was produced from the a lesson résumé, program. Main themes: CIA torture programme didn't work and the agency repeatedly lied about theory, it https://t.co/0GSs0dH7UR pic.twitter.com/NSXvOuqhYh. 16.15 The embargo is now lifted. The report is, as expected, highly critical of the CIA programme. Here are the four central themes of the report's summary key findings: 1. Performance Evaluation Of Discrete Wavelet Transform Essay? The CIA#x2019;s #x201c;enhanced interrogation techniques#x201d; were not effective. 2. The CIA provided extensive inaccurate information about the nightingale theory, operation of the programme and william tweed, its effectiveness to policymakers and the public. 3. The CIA#x2019;s management of the nursing, programme was inadequate and deeply flawed. 4. A Lesson Dying Résumé? The CIA programme was far more brutal than the CIA represented to policymakers and the American public.

15.50 An executive summary of the nightingale theory, report has been released by Dianne Feinstein's office under embargo. Senator Feinstein is due to announce them on the Senate floor in the next few minutes. @SenFeinstein no good time for #TortureReport release. publication the The Value College Education Essay, hallmark of a just society 15.40 Senator Dianne Feinstein, the powerful chair of the Senate Intelligence Committee, is due to speak on the Senate floor at around 11:00 am (16.00 GMT), where she is nursing theory expected to unveil the long-delayed report's summary. If the report is a lesson dying résumé published today as planned it will be the culmination of more than five years' work (and protracted negotiations over publication) by nightingale nursing theory the Senate intelligence committee - although, as our timeline of CIA torture shows, the why do people, debate over US interrogation techniques goes back to September 11, 2001.

15.20 Ahead of the expected Senate report release, China has accused the United States of having double standards on human rights over the CIA#x2019;s use of torture in the years following the September 11 attacks. Nightingale? Tom Phillips reports: Even before its release Xinhua, China#x2019;s official news agency, published a lengthy editorial detailing what it said were the United States' human rights failings. The US' behaviour at Wavelet Transform, home and abroad #x2013; including #x201c;attacks on foreign soil in its anti-terror campaigns#x201d; had drawn international concern,#x201d; Xinhua noted. America is nightingale nursing neither a suitable role model nor a qualified judge on human rights issues in other countries, as it pertains to be,#x201d; the Beijing-run outlet added. #x201c;Yet, despite this, people rarely hear the Performance Evaluation Wavelet Transform Architecture, US talking about its own problems, preferring to be vocal on the issues it sees in other countries, including China.#x201d; 14.35 Good afternoon and welcome to our live coverage of the CIA torture report release. The report itself is expected to be published within the nursing, next few hours, although no official release time has been set and it could yet be subject to delay due to Senate wrangling. The Telegraph will be analysing all 480 pages, plus bringing you the latest reaction from around the world, on The Evolution of Music, this live blog.

Meanwhile, US diplomatic posts have already been placed on heightened security alert ahead of the long-awaited report, which is expected to reveal unprecedented details of the CIA#x2019;s use of torture in the years after the September 11 attacks. Top news galleries. Martin Chilton selects 30 great one-liners from the comedian and film star Woody Allen. The best British political insults. A hilarious history of political insults and nightingale, putdowns, from Churchill to Corbyn. We celebrate and william marcy tweed, remember the culture stars who have passed away in 2016.

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