Saturday, August 31, 2019

Social inequality in Birmingham 1

The city of Birmingham was founded in 1871, and lies within Jefferson County and Shelby County. It is known by various names, â€Å"The Magic city,† â€Å"Pittsburg of the South† and the â€Å"Tragic City† being few of them. Birmingham had witnessed brisk industrialization and also witnessed periods of social, political, and economic inequality. In the 1960s, the local government strategies to sustain racial segregation had disastrous effects. The church bombing attack on September 15, 1963, brought about world criticism.The death of the four African girls was enough proof of the racial discrimination that Birmingham was facing. The unleash of terror and violence in Birmingham added yet another name to the list, â€Å"Bombingham†. This brutal attack was condemned by people throughout the world and led to many developments which in fact played a major role in its prosperity. That was the time when Birmingham was reeling under social and racial discriminatio n. Though late by almost four decades, the guilty verdict in 2002 brought hope. The Voting Rights Act of 1965 which followed gave equal access to civil participation in Birmingham.The electing of Richard Arrington, an African American educator, as the Mayor of Birmingham in 1979 ushered in an epoch of racial harmony and prosperity. When he retired in 1999, Birmingham was deeply pitched on the road to success. Thus Birmingham did suffer great social and racial inequalities but it distanced itself from the past and stepped into a bright future under the leadership of many a capable hands, thus crossing the barriers of social inequalities. Today Birmingham is the largest city in Alabama and an international center for health care.Though Birmingham has done extremely well in various spheres, the efforts to set right a history of pervasive radical inequality persist even today throughout Birmingham. But the social conditions have greatly changed, and definitely, for the better. To quote Martin Luther King Jr. ,†I like to believe the negative extremes of Birmingham's past will resolve into the positive and utopian extremes of her future; that the sins of a dark yesterday will be redeemed in the achievements of a bright tomorrow. † REFERENCE www. africanaonline. com

Friday, August 30, 2019

Public trust in the Accounting Profession Essay

Restoring of the public’s confidence in the accounting profession is of paramount importance and rightly so. This profession has suffered major drawbacks in the level of trust and confidence the public holds in its work because of major international corporate collapses. The accounting profession is a profession like no other, and one of the most noble in the market place. With that precious franchise come some unique pressures and challenges. There is increased scrutiny of financial reporting deficiencies and corporate disclosure requirements. This has had a negative and cumulative impact on the perceive credibility of financial reporting. The issue is now at the forefront of public debate about the accounting profession and its effectiveness. The decline in reporting credibility is prevalent across capital markets worldwide, with the scale of the problem partly attributable to the unprecedented level of share prices in many markets. Restoring public trust and confidence in a manner that can be sustained over the long term requires concerted actions by a various parties in order to address some very real systematic weaknesses plaguing our current corporate governance, accountability and related systems. The ramifications of Enron, WorldCom and Parmakt are far, reaching.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The hallmarks of public accountancy are objectively, ethics and independence. The public engages an accountant because they trust ability of that individual to provide necessary services consistent with high professional standards. Likewise, the public reasonably expects that if an accountant is negligent or incompetent, he or she will be held professionally accountable.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Accounting professionals must comply with ethical standards regardless of the task they are performing. It is to the sincere advantage of the accounting profession if in all fields of activities it exercises care to maintain scrupulously all professional and ethical standards-competence, independence, integrity, and a professional attitude. The accounting professionals must not only avoid a conflict of interests, but also the appearance of a conflict of interest. Forces of change such as escalating competition to obtain and hold on to auditing clients and potential conflict of interest as accountants offers a literal supermarket of non audit services, presents new challenges to auditor independen ce. Principles of professional conduct are meant to guide accountants not only when offering traditional services, but also when conducting any professional service on behalf of clients. The accounting professional’s responsibility to the public is not only stated in their professional code, but it is an inherent component of our existence and, most importantly, what differentiates public accounting as a profession from merely a business or occupation. The professional standards of the AICPA state clearly that any profession shows its worth by accepting its responsibilities to the public. (AICPA, 1992)   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The cornerstone of the guidance provided by AICPA remain as today’s foundation of ethical behavior- objectivity, integrity, trust and most importantly independence-independence is not only a condition of mind, but one of character as well. As a professional, a CPA cannot subordinate his professional judgment to the views of his client and must not have any interest in the outcome. Additionally, he must be free of any bias. This is so important that the independence is question must not only be independence in fact but also in appearance. In environments where there are focused opinions, vested interests and partial analysis there is need for unrelenting objectivity. The ability of an accou nting professional to maintain objectivity is at the heart of the deep-seated respect for assurance provided during an assignment. (AICPA, 1992)   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   On integrity the AICPA code of professional conduct states that, â€Å"Uncompromised integrity is a quality from which the public trust derives and the benchmark against which a member of the profession must ultimately test all decisions. This is all meaningless unless trust has been established. And this trust is earned status and must be nurtured and guarded by the CPA as his most precious investment. For when the public’s trust wares the CPA is not longer the unique accounting professional. (AICPA, 1992) Virtues are properties which predispose a protagonist to act in a certain way. There is need for virtues in accounting as these enable accountants to balance conflicting responsibilities and pressures. Requirements of the profession’s code of conduct are related to relevant virtues. Those virtues identified include; trustworthiness, benevolence and altruism, honesty and integrity, impartiality and open-mindedness.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Benevolence is characterized by the true goodness of the spirit and mind. Accounting professionals are required to show unbiased kindness when they are carrying out their work. This enhances the trust and confidence in them. Biasness shows that a CPA cannot be trusted and this is one character that true accounting professionals should avoid. Ethics are truly the cornerstone of the accounting profession and have a great impact on corporate America. Unethical activity can have harmful effects such as the junk bond debate, and the loans and savings catastrophes. Traditionally, the accountant has been placed in the role of watchdog, however, in today’s business environment a trusted consultant can provide more by guiding a business to live up to its own ethical standards and   leading the way to increased cost savings, profits, and new business. A discussion of independence cannot be complete a comment on the crucial important of the state of being independent in both appearance and fact. Therefore an accounting professional must really have two kinds of independency. Independence in fact refers to objectivity, to the quality of not being influenced by regard to personal advantage. An auditor must assess his relationship with a client in order to determine whether his opinion would be considered objective and unbiased for one who has knowledge of all the facts. AICPA Rule 101 on independence indicates that independence cannot be guaranteed if there is any directly monetary interest or material interest in the company for which the services are provided. Therefore it would be safe to assume that if an auditor had any financial interest in a firm or served as an officer or director, his judgment could appear to be clouded and independence would be considered impaired. Unswerving independence and impartiality is the peer beyond price and the indispensable shield for the profession. (AICPA, 1992)   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Economic development is directly linked to the credibility of financial information. The public is discouraged from making investment when it is not confident in the financial reporting process, or in the financial information released as part of that process. This in turn prevents capital market growth. The accounting professionals, together with financial institutions, regulators, and others face on uphill battle in building confidence in financial information in the light of recent crises around the globe. . In recognition of the public trust afforded to public accountants in the USA, each state recognizes public accountancy as a profession and issues the certificate of Certified Public Accountant (CPA). The CPA certificate symbolizes technical competence. The licensing of CPAs in the USA by the states reflects a belief that public interest will be protected by an official identification of competent professional accountants who offer their accounting services, which are also provided by non-CPAs. The various states generally restrict the auditing of financial statements to CPAs.   Reference: AICPA, Code of Professional Conduct, as amended January 14, 1992. (New York: AICPA), 1109. David A. Costelo.1994. Accounting, Ethics and the Public Interest. New man Library.

Thursday, August 29, 2019

Accounting And Control-Free-Samples for Students-Myassignment

In the present case following are the variable expenses Direct material hence variable expenses Direct material hence variable expenses Indirect material hence variable expenses Direct labor not permanent hence variable expenses Administrative (inspector’s monthly salary) Indirect labor not permanent hence variable expenses Administrative (inspector’s monthly salary) Revenue per unit is $8 hence contribution per unit become $8-$6.6=$1.4 per unit. Fixed cost i.e. cost related to Annual machine and building depreciations is $75000. Hence breakeven units (in KG’s) become $75000/1.4= 53572 Kilograms. In the present case expected production for the year is 50000 kilograms which are below then the breakeven level hence it is suggested to the organization to do not operate in the coming year. 2.As per Cost volume profit analysis, a company should operate when sale volume of the company becomes either equal to breakeven point or above than breakeven point. The breakeven point is a level of sales where company’s operation would result in neither profit nor loss. Whenever production of the company becomes higher than this level then company’s operation will result in profits. In the present case, it is recommended to the company to operate in the year 2018 only if when company sale become 53472 kilograms or higher. Cost volume profit analysis depends on three assumptions i.e. fixed cost remains constant, variable cost per unit remains constant and sale price per unit remains constant (Kryvinska, Auer, & Strauss, 2011). If all these three assumptions hold good then results formed from cost volume analysis become always relevant and become reasonable for the company in making a decision without actually incurring a loss. Subject: Advise for reduction of risk of operating loss Jerahm and Angel are facing the dilemma regarding the operation of the Crunchy chips problem due to the importation of Chinese potato chips. Jerahm and Angel could make profits by revising their cost structure and so that operation becomes started to give a loss. As per cost volume profit analysis cost structure of any organization includes two types of costs one is a variable cost, which changes due to change in volume of sale and other is a fixed cost which remains contestant at each level of production and will not change due to increase and decrease in the level of production (Hansen, Mowen, & Guan, 2007). In the present case, only fixed cost of the organization is depreciation and all other costs are a variable cost. When company’s operating level was 150000 kilograms company’s contribution margin was higher and eligible to set off fixed cost but when company’s operating level come down to 50000 kilograms company’s contribution margin become lower and become ineligible to set off fixed cost. In the present case change in cost structure is not profitable because whenever company’s production becomes lower then it is recommended to make fixed expenses as a variable expense, but in the present case except depreciation, all expenses are already variable. The way to reduce operating loss is to either reduce variable cost per kilogram or increase sale volume (Horngren, 2009). If it is possible for the company to reduce its cost per kilogram regarding any or all variable cost then company become able to reduce loss because the decrease in variable cost per unit results in an increase in contribution per unit and increase in total profit. Another way to reduce operating loss of the organization is to increase sale volume. Increase in sale volume will result in the same contribution per unit but the increase in the total contribution and such increase in contribution will result in increase total profit. Hence as per cost volume profit analysis, it is advisable to the orga nization to either increase sale volume of decrease variable cost per unit. Hansen, D., Mowen, M., & Guan, L. (2007). Cost management: accounting and control. Cengage Learning. Horngren, C. (2009). Cost accounting : A managerial emphasis, 13/e. Pearson Education India. Kryvinska, N., Auer, L., & Strauss, C. (2011). An Approach to Extract the Business Value from SOA Services. International Conference on Exploring Services Science , 42-52.

Wednesday, August 28, 2019

Is Expected Utility a good theory for explaining how people make Essay

Is Expected Utility a good theory for explaining how people make choices - Essay Example Therefore, it is virtually impossible to distinguish the most important factors from the least important ones. More often than not, economic theorists and scholars in statistics and probability choose to describe one single element of human decision-making and fail to account for a variety of subjective influences and objective circumstances that change the decision-making reality. Theory of Expected Utility is fairly regarded as one of the most challenging, controversial, and sophisticated theories of making choices. Theory of Expected Utility provides a brief insight into how individuals weigh and choose the anticipated utilities of different actions and decisions. Unfortunately, Theory of Expected Utility is too narrow to explain how people make choices: the theory exhibits unbelievable insensitivity to emotional and probabilistic factors and does not account for the natural human striving to preserve emotional and rational status quo by all possible means. Theory of Expected Util ity (or Expected Utility Theory – EUT) is rightly considered as one of the most complex and controversial explanations to how people make choices.... Apparently, EUT relies on the intrinsic striving by humans to be rational and objective in their choices and decisions. It should be noted, that the roots and origins of EUT date back to the middle of the 18th century, when the first solutions to the St. Petersburg paradox were developed (Cohen 1994). Daniel Bernoulli was the first to propose an idea that any expectation and decision-making that follows would be integrally linked to the notion of personal worth or personal utility, which individuals attributed to each particular option (Cohen 1994). Moreover, it was due to Bernoulli that the process of making choices was presented in numerical terms (Cohen 1994). With time, making choices came to exemplify a complex set of rational steps and acts, which laid the ground for making one specified preference over other stated options (Cohen 1994). As a result, EUT was developed to reflect a theoretical belief that any option could be assigned a numerical value, generally described as â⠂¬Å"utility†, with the process of making choices directed toward the option with the highest expected utility (Cohen 1994). Despite its theoretical contribution, EUT is too narrow to reflect, discuss, and predict how people make choices. The growing body of scholarly criticism does not leave any room for EUT. The fact is in that individuals are being governed by a variety of non-rational, emotional, subjective meanings that are beyond the scope of EUT. EUT does not account for the fact that individuals tend to make emotional choices and are willing to preserve their status quo by all possible means. Therefore, EUT can hardly be a relevant means of explaining how people make choices. Rather, it presents only one, narrow dimension of the complex process of taking the

Tuesday, August 27, 2019

Would green deal achieve objectives by 2020 Dissertation

Would green deal achieve objectives by 2020 - Dissertation Example If the environment suffers, there is every possibility that every human activity will suffer in the short as well as in the long run. The discussion aims at underpinning and exploring the scheme set out by the conservative party to reduce green gas emission in the United Kingdom. It is important to understand the nature and influence of greenhouse gas before underpinning the policies and agendas of the conservative party in the United Kingdom. Greenhouse Gas is available in the atmosphere that not only assimilates but also emits radiation that can be pretty harmful in terms of increasing the overall temperature of the earth. The primary greenhouse gases are water vapor, carbon dioxide, methane, ozone and nitrous oxide. All these gases are produced in the environment from different natural and industrial activities. All these gases also cause Greenhouse Effect where radiation from the surface is assimilated by these gases and is spreaded in all directions causing an increase in the te mperature that often creates detrimental impact over the earth and its sources and resources. There is no denying that there has been an increase in the greenhouse gas emission largely after the industrial revolution. A large number of industries were mushrooming in different parts of the world causing a rise in greenhouse gases emissions along with an increase in the earth’s temperature at an alarming rate (The Independent, (2008) A number of countries have tried taking initiatives in order to reduce the greenhouse gas emission along with saving the earth for a long period of time. This shows that the world is serious in protecting the earth by understanding the overall impact of greenhouse gases. One of the highly admired initiatives that have been taken in order to combat the aftermath of green gas emission is in the form of Kyoto Protocol. It is a protocol to the UNFCC directed at controlling the global through natural and mutual initiatives. As of 2011, 191 states have s igned the protocol and United States has not signed the protocol. This can be considered as quite staggering considering the reality that the United States is the super power and a large number of multinational organsiations are based in and around the United States. As a matter of fact, more than 30 countries have committed to control and reduce the emission of green gases that will help in lowering the ever increasing temperature of the earth (Murray, 2011) It needs to be mentioned that every country wants to strengthen its image and reputation in the global world by creating value and using sources and resources in an effective and efficient manner. The increase in the number of industries across the world especially in the developed and developing countries has resulted in the emission of green gases that is not only an alarming sign but also a danger for the business and social environment in the present as well as in the future. The top ten countries emitting green house gases at an alarming rate are China, the USA, India, European Union, Brazil, Russia, Indonesia, Japan, Canada and Mexico. All these countries have large number of industries engaged in the production of different goods and services catering to the needs and demands of millions of consumers across the world. However, these countries are also posing great threat for the humanity in terms of emitting gases that are really harmful for humans in order to survive (Murray, 2011) It is important to take initiatives in order to reduce the emission of these gases along with creating awareness that will help in creating a favorable environment all across the world along with saving

Monday, August 26, 2019

Concept Paper Assignment Example | Topics and Well Written Essays - 1500 words

Concept Paper - Assignment Example This results in a gap in their performance as they attempt to perform their role as a leader. (Boak, 2001) The context of my study is to evaluate the need for the restructuring of leadership training in retail management. The need for competent leaders is a bare necessity in the modern retail industry and an essential pre-requisite for its sustenance and growth. The need for able leadership in the retail sector was upheld in the ‘Retail Davos’- the Retail Leadership Forum held on the 13th and14th of September 2011. This event hosted by the global business advisory giants like Goldman Sachs, Korn/Ferry International and OC&C Strategy Consultants, discussed the role of leadership in the modern era of retailing. According to the speakers at the forum, the retail leaders in future will require â€Å"a new set of leadership skills in order to adapt to the changing dynamics in the fact paced industry.† (Harrison, 2011) This has become a pressing issue on the regional as well as global level. And this is what makes this research problem a matter of substantial business interest. In the present business era marked by fierce competition, many global and local retailers are awakening to realize their most critical survival challenge in the forthcoming years. Already caught in the cobweb of competition, pricing, consumer preferences and global extension, the new challenge that has baffled the retail industry is the need for competent leaders. (Florida, 2006; Higgs, 2001; Stalk, 1992) The retail heads across the world have understood that in order to achieve successful organizational growth, it is vital to find and engage the right leadership. (Lengnick-Hall, 2003; Shim, 2002) Studies in retail leadership conducted by Korn/Ferry in collaboration with the World Retail Congress have shown that the lack of right leadership talent can severely affect the development and expansion of retailers, thereby hampering their business growth. (Morel-Curran, 2008) My study

Bio Exam Essay Example | Topics and Well Written Essays - 1250 words

Bio Exam - Essay Example (In the upper right-hand corner of your screen, see Options, then Account Preferences to enable the RTE.) 8) Different molecules can diffuse through the layers of the skin. For example, Nitrogen, carbon dioxide and Oxygen can penetrate the skin in small amounts. This finds a useful application in modern medicine as certain medications can be administered through skin. However it also has a potential drawback since certain small harmful substances like very small nanoparticles can also diffuse through the skin and cause damage. Â   Cystic Fibrosis is a genetic condition in which a person produces very thick and sticky mucus. Usually, the mucus flows easily and helps to trap bacteria and dirt particles but in a person with cystic fibrosis, the mucus is sticky and hence it is difficult to regulate. It is a genetic disorder hence most of the time it is passed from the parents to the offspring. The symptoms include constipation, bulky stool, thick mucus, short breath and infections by uncommon bacteria. Possible management approaches include early detection and regular treatment and to also avoid substances that stimulate the creation of mucus. a) One of the most fascinating systems of the human body is the nervous system. The most basic unit of which is a cell, a neuron or a nerve cell. Many different types of neurons give a nerve tissue. These different tissues combine to form an organ like a brain. Different organs like the brain and the spinal cord make up the nervous system. b) The smallest unit of matter is an atom whereas the smallest unit of life is the cell. All cells are made up of matter and hence atom. We can draw an analogy between the levels of organization in each of them. Individual cells combine to give tissues, which coordinate with other types of tissues to give organs and at the end we get a system which is further amalgamated with other

Sunday, August 25, 2019

Managing financial resources and decisions Essay

Managing financial resources and decisions - Essay Example Broadly, the types of sources of finance are divided into two categories namely: 1. Internal sources of finance 2. External sources of finance Different types of business have different sources of funds. The most common types of business are: sole trader, partnership, public limited company, and private limited company. Sole Trader: This form of business consists of one individual owner who is legally not disconnected from the business. But the company and personal accounts are separated. The internal sources of funds for this type of business only include the sale of the goods and stocks. This source of finance is short term as the money from sales of goods is first used for covering the operating expenses of the company (Arnold, 2008). On the other hand, the external sources of finance available to sole trader consist of different loans from banks or venture capitalists. This also includes secured loans, leases, and grants from government. The sale of the goods and stocks is only b eneficial in the short term, however the loans from banks can be beneficial for the sole trader for long term financing. The venture capitalists demand for high interest rates (Gitman, 2003). ... Private Limited Company: In this form of the business, the shares of the business are sold on private basis only by the consent of the board of directors. This type of business is normally popular for the family businesses. The organisation has control over the distribution of the shares and can decide who can own the shares of the company. Private limited company has more long term internal sources of funds. The company can sale the shares and also assets in order to raise finance. Along with this the directors of the company can also decide to issue new shares. The external sources of funds available for the private limited company includes: debentures, loans from banks, grants from government, and also funds from venture capitalists (Khan, 1993). The internal sources of funds like sale of shares can result in diluting the ownership of the organisation. The grants from government can be beneficial for long term financing (Gitman, 2003). P2: IMPLICATIONS OF THE DIFFERENT SOURCES OF FINANCE: Different sources of finance have different implications associated with them. For instance, the option of issuing new shares for the private limited company can result in diluting the ownership of the organisation. Also, different external sources of finance have different implications and influence on the business. All external sources of finance results in increasing the short term and long term liabilities of the company. The internal sources of funds can be beneficial for the private limited companies in the long run but the sole traders and partnership forms cannot use internal sources for the long term objectives and aims (Atkinson, Kaplan, Matsumura, & Young, 2007). P3: EVALUATION OF THE APPROPRIATE SOURCES OF

Saturday, August 24, 2019

Smart baby socks Buisness plan Essay Example | Topics and Well Written Essays - 500 words

Smart baby socks Buisness plan - Essay Example The Apptrust monitor does not receive interferences from home alarms, cell phones or any other electronics. The childs data is then pushed to the cloud from which any internet connected device can access the information. If one does not own a smart phone, he or she can plug-in a USB cable to monitor information from a desktop computer or laptop, and if ones residence is connected to Wi-Fi then, any device that is an internet connected will receive the childs health data. The sock is powered by a rechargeable battery with the power lasting for two full days without recharging, unless if one excessively checks real-time vitals. When the battery runs low a notification is sent to the Smartphone or any other Wi-Fi connected device, and one can recharge using a micro USB charger. Currently, users can access the iPhone app and the Android version. Safety is key; the sock is hypoallergenic. It is wireless and does not use any adhesives. The sock electronics are contained in a water-resistan t and medical-grade silicone cases to protect ones child from electrical contact. Moms peace of mind, when a child is brought home from the hospital, it marks the beginning of a new era of parenting, one filled with strong love and connection to your new child, this marks the reason parents stress and worry about their childs health. The use of Apptrust sock helps relieve the stress through regular and real-time checking of the childs vital body processes. Such knowledge helps parents to overcome the worry about their childs well-being as any sudden changes can be instantly. Aims at helping parents have better night sleeps; a study by Medical news today found out that parents lose an average of six months sleep during the initial 24 months after the child has been born. The study estimates that approximately 10% of parents manage to have two and a half hours of continuous sleep each night. The research also indicates that more than 60% of parents with children aged less than

Friday, August 23, 2019

Design and Access Statement & Planning Policy application Essay

Design and Access Statement & Planning Policy application - Essay Example The rationale behind this programme is to support sustainability by recycling food waste and garden waste to produce fertiliser as well as biogas to be used in the generation of electricity. Therefore, the document seeks to state the principle policies that would necessitate permission to go ahead. This vision is designed to reduce environmental degradation by making better use of waste and sustainably generating electrical energy by reducing the carbon footprints in the process to complement the main grid and other sources. The proposed development will also allow citizens to learn the process of anaerobic digestion that will be used to recycle the food to produce both biogas and fertiliser. The National Policy Framework is a significant part of the government’s reforms to make the plans for projects less intricate and easier to comprehend. It immensely reduces the number of policy pages about planning (Parliament, Commons, & Committee, 2014, p. 9) The Framework lays down planning policies for United Kingdom (UK) and how they are projected to be functional. It provides direction for local planning authorities and decision-takers, both in drawing up plans and making decisions about planning applications. The Framework does not include specific waste policies, since national waste planning policy is published as part of the National Waste Management Plan for England (Britain & Government, 2012, p. 1). The Framework should be read in combination with the government’s planning policy for traveller sites. Local planning authorities preparing plans and making decisions on waste on travellers’ sites should also to take into account the policies in the Framework. The Secretary of State determines these according to the Planning Act 2008 and significant national policy statements for main infrastructure, as well as any other matters that are considered both vital and applicable (which may include the Framework

Thursday, August 22, 2019

Media as the main branch of society that sway Gender Essay Example for Free

Media as the main branch of society that sway Gender Essay In the current era, media had been greatly influencing the society. Through the variety of information and mediums the industry could utilize, seemingly media could create numerous impact in the lives of many people. In the movie Bodyguard which was publicized in 1992 provides one of the most distinct examples which could be highlighted to see the power of the media. In terms of gender topics, media had been the main industry that has the authority to proclaim what should or should not be for various genders in the society. The movie Bodyguard starred the most popular actors during the early 90s such as Kevin Costner and Whitney Houston. Both of these actors have their own image which the masses view of them. Therefore, there is an immediate connotation when it comes to the characters they portray. Kevin Costner is known to be a very good actor who had been acknowledged in many award giving bodies. Whitney Houston on the other hand is a very popular singer who is idolized by many. In the movie, Houston sort of, portrayed herself while Costner captured the role of a masculine, â€Å"only-doing-his-job† body guard who is very much protective of Whitney for the reason that she has a stalker. Houston on the other hand is a famous singer who was being harassed by a stalker. Thus seeing the main personalities, the characters does portray a very â€Å"in-the-box† nuance of what a male and a female should be. Just like in fairytales, the woman must be saved by a man in order for her to get through the evil witches who were often abusing the helpless lead character. In conclusion, media and the concept of media go together. The perspective of the media of what should or should not be is immediately absorbed by the society. Moreover, the movie Bodyguard supports the concept of the typical male and female responsibilities which is practiced by the society. Thus, the media supports this type of perspective of gender which strictly assumes that men are strong and protective while women are vulnerable and weak. References Costner, K. , Kasdan, L. Wilson, J. (Producers). Jackson, M. (Director). (1992). Bodyguard. [Motion Picture]. United States: Warner Brothers.

Wednesday, August 21, 2019

Human Rights Violations Essay Example for Free

Human Rights Violations Essay Human rights are commonly understood as inalienable fundamental rights to which a person is inherently entitled simply because she or he is a human being.[1] Human rights are thus conceived as universal (applicable everywhere) and egalitarian (the same for everyone). These rights may exist as natural rights or as legal rights, in both national and international law. The doctrine of human rights in international practice, within international law, global and regional institutions, in the policies of states and in the activities of non-governmental organizations, has been a cornerstone of public policy around the world. The idea of human rights states, if the public discourse of peacetime global society can be said to have a common moral language, it is that of human rights. Despite this, the strong claims made by the doctrine of human rights continue to provoke considerable skepticism and debates about the content, nature and justifications of human rights to this day. Indeed, the question of what is meant by a right is itself controversial and the subject of continued philosophical debate. Many of the basic ideas that animated the human rights movement developed in the aftermath of the Second World War and the atrocities of The Holocaust, culminating in the adoption of the Universal Declaration of Human Rights in Paris by the United Nations General Assembly in 1948. The ancient world did not possess the concept of universal human rights. Ancient societies had elaborate systems of duties conceptions of justice, political legitimacy, and human flourishing that sought to realize human dignity, flourishing, or well-being entirely independent of human rights. The modern concept of human rights developed during the early Modern period, alongside the European secularization of Judeo-Christian ethics. The true forerunner of human rights discourse was the concept of natural rights which appeared as part of the medieval Natural law tradition that became prominent during the Enlightenment with such philosophers as John Locke, Francis Hutcheson, and Jean-Jacques Burlamaqui, and featured prominently in the political discourse of the American Revolution and the French Revolution. From this foundation, the modern human rights arguments emerged over the latter half of the twentieth century. Gelling as social activism and political rhetoric in many nations put it high on the world agenda. All human beings are born free and equal in dignity and rights. They are endowed with reason and conscience and should act towards one another in a spirit of brotherhood. History of concept The modern sense of human rights can be traced to Renaissance Europe and the Protestant Reformation, alongside the disappearance of the feudal authoritarianism and religious conservativism that dominated the Middle Ages. Human rights were defined as a result of European scholars attempting to form a secularized version of Judeo-Christian ethics. Although ideas of rights and liberty have existed in some form for much of human history, they do not resemble the modern conception of human rights. According to Jack Donnelly, in the ancient world, traditional societies typically have had elaborate systems of duties conceptions of justice, political legitimacy, and human flourishing that sought to realize human dignity, flourishing, or well-being entirely independent of human rights. These institutions and practices are alternative to, rather than different formulations of, human rights. The most commonly held view is that concept of human rights evolved in the West, and that while earlier cultures had important ethical concepts, they generally lacked a concept of human rights. For example, McIntyre argues there is no word for right in any language before 1400. Medieval charters of liberty such as the English Magna Carta were not charters of human rights, rather they were the foundation and constituted a form of limited political and legal agreement to address specific political circumstances, in the case of Magna Carta later being recognised in the course of early modern debates about rights. One of the oldest records of human rights is the statute of Kalisz (1264), giving privileges to the Jewish minority in the Kingdom of Poland such as protection from discrimination and hate speech. The basis of most modern legal interpretations of human rights can be traced back to recent European history. The Twelve Articles (1525) are considered to be the first record of human rights in Europe. They were part of the peasants demands raised towards the Swabian League in the German Peasants War in Germany. The earliest conceptualization of human rights is credited to ideas about natural rights emanating from natural law. In particular, the issue of universal rights was introduced by the examination of the rights of indigenous peoples by Spanish clerics, such as Francisco de Vitoria and Bartolomà © de Las Casas. In the Valladolid debate, Juan Ginà ©s de Sepà ºlveda, who maintained an Aristotelian view of humanity as divided into classes of different worth, argued with Las Casas, who argued in favor of equal rights to freedom of slavery for all humans regardless of race or religion. In Britain in 1683, the English Bill of Rights (or An Act Declaring the Rights and Liberties of the Subject and Settling the Succession of the Crown) and the Scottish Claim of Right each made illegal a range of oppressive governmental actions. Two major revolutions occurred during the 18th century, in the United States (1776) and in France (1789), leading to the adoption of the United States Declaration of Independence and the French Declaration of the Rights of Man and of the Citizen respectively, both of which established certain legal rights. Additionally, the Virginia Declaration of Rights of 1776 encoded into law a number of fundamental civil rights and civil freedoms. Declaration of the Rights of Man and of the Citizen approved by the National Assembly of France, August 26, 1789. We hold these truths to be self-evident, that all men are created equal, that they are endowed by their Creator with certain unalienable Rights, that among these are Life, Liberty and the pursuit of Happiness. —United States Declaration of Independence, 1776 These were followed by developments in philosophy of human rights by philosophers such as Thomas Paine, John Stuart Mill and G.W.F. Hegel during the 18th and 19th centuries. The term human rights probably came into use some time between Paines The Rights of Man and William Lloyd Garrisons 1831 writings in The Liberator, in which he stated that he was trying to enlist his readers in the great cause of human rights. In the 19th century, human rights became a central concern over the issue of slavery. A number of reformers, such as William Wilberforce in Britain, worked towards the abolition of slavery. This was achieved in the British Empire by the Slave Trade Act 1807 and the Slavery Abolition Act 1833. In the United States, all the northern states had abolished the institution of slavery between 1777 and 1804, although southern states clung tightly to the peculiar institution. Conflict and debates over the expansion of slavery to new territories constituted one of the reasons for the southern states secession and the American Civil War. During the reconstruction period immediately following the war, several amendments to the United States Constitution were made. These included the 13th amendment, banning slavery, the 14th amendment, assuring full citizenship and civil rights to all people born in the United States, and the 15th amendment, guaranteeing African Americans the right to vote. Many groups and movements have achieved profound social changes over the course of the 20th century in the name of human rights. In Europe and North America, labour unions brought about laws granting workers the right to strike, establishing minimum work conditions and forbidding or regulating child labor. The womens rights movement succeeded in gaining for many women the right to vote. National liberation movements in many countries succeeded in driving out colonial powers. One of the most influential was Mahatma Gandhis movement to free his native India from British rule. Movements by long-oppressed racial and religious minorities succeeded in many parts of the world, among them the African American Civil Rights Movement, and more recent diverse identity politics movements, on behalf of women and minorities in the United States. The establishment of the International Committee of the Red Cross, the 1864 Lieber Code and the first of the Geneva Conventions in 1864 laid the foundations of International humanitarian law, to be further developed following the two World Wars. The World Wars, and the huge losses of life and gross abuses of human rights that took place during them, were a driving force behind the development of modern human rights instruments. The League of Nations was established in 1919 at the negotiations over the Treaty of Versailles following the end of World War I. The Leagues goals included disarmament, preventing war through collective security, settling disputes between countries through negotiation and diplomacy, and improving global welfare. Enshrined in its charter was a mandate to promote many of the rights later included in the Universal Declaration of Human Rights. At the 1945 Yalta Conference, the Allied Powers agreed to create a new body to supplant the Leagues role; this was to be the United Nations. The United Nations has played an important role in international human-rights law since its creation. Following the World Wars, the United Nations and its members developed much of the discourse and the bodies of law that now make up international humanitarian law and international human rights law. Philosophy The philosophy of human rights attempts to examine the underlying basis of the concept of human rights and critically looks at its content and justification. Several theoretical approaches have been advanced to explain how and why human rights have become a part of social expectations. One of the oldest Western philosophies of human rights is that they are a product of a natural law, stemming from different philosophical or religious grounds. Other theories hold that human rights codify moral behavior which is a human social product developed by a process of biological and social evolution (associated with Hume). Human rights are also described as a sociological pattern of rule setting (as in the sociological theory of law and the work of Weber). These approaches include the notion that individuals in a society accept rules from legitimate authority in exchange for security and economic advantage (as in Rawls) – a social contract. The two theories that dominate contemporary human rights discussion are the interest theory and the will theory. Interest theory argues that the principal function of human rights is to protect and promote certain essential human interests, while will theory attempts to establish the validity of human rights based on the unique human capacity for freedom. Non-governmental Organizations International non-governmental human rights organizations such as Amnesty International, Human Rights Watch, International Service for Human Rights and FIDH monitor what they see as human rights issues around the world and promote their views on the subject. Human rights organizations have been said to translate complex international issues into activities to be undertaken by concerned citizens in their own community Human rights organizations frequently engage in lobbying and advocacy in an effort to convince the United Nations, supranational bodies and national governments to adopt their policies on human rights. Many human-rights organizations have observer status at the various UN bodies tasked with protecting human rights. A new (in 2009) nongovernmental human-rights conference is the Oslo Freedom Forum, a gathering described by The Economist as on its way to becoming a human-rights equivalent of the Davos economic forum. The same article noted that human-rights advocates are more and more divided amongst themselves over how violations of human rights are to be defined, notably as regards the Middle East. There is criticism of human-rights organisations who use their status but allegedly move away from their stated goals. For example, Gerald M. Steinberg, an Israel-based academic, maintains that NGOs take advantage of a halo effect and are given the status of impartial moral watchdogs by governments and the media. Such critics claim that this may be seen at various governmental levels, including when human-rights groups testify before investigation committees. Human rights defenders Main article: Human rights defender A human rights defender is someone who, individually or with others, acts to promote or protect human rights. Human rights defenders are those men and women who act peacefully for the promotion and protection of those rights. Corporations Multinational companies play an increasingly large role in the world, and have been responsible for numerous human rights abuses. Although the legal and moral environment surrounding the actions of governments is reasonably well developed, that surrounding multinational companies is both controversial and ill-defined.[citation needed] Multinational companies primary responsibility is to their shareholders, not to those affected by their actions. Such companies may be larger than the economies of some of the states within which they operate, and can wield significant economic and political power. No international treaties exist to specifically cover the behavior of companies with regard to human rights, and national legislation is very variable. Jean Ziegler, Special Rapporteur of the UN Commission on Human Rights on the right to food stated in a report in 2003: [T]he growing power of transnational corporations and their extension of power through privatization, deregulation and the rolling back of the State also mean that it is now time to develop binding legal norms that hold corporations to human rights standards and circumscribe potential abuses of their position of power. —Jean Ziegler In August 2003 the Human Rights Commissions Sub-Commission on the Promotion and Protection of Human Rights produced draft Norms on the responsibilities of transnational corporations and other business enterprises with regard to human rights. These were considered by the Human Rights Commission in 2004, but have no binding status on corporations and are not monitored. Human rights violations Human rights violations occur when actions by state (or non-state) actors abuse, ignore, or deny basic human rights (including civil, political, cultural, social, and economic rights). Furthermore, violations of human rights can occur when any state or non-state actor breaches any part of the UDHR treaty or other international human rights or humanitarian law. In regard to human rights violations of United Nations laws, Article 39 of the United Nations Charterdesignates the UN Security Council (or an appointed authority) as the only tribunal that may determine UN human rights violations. Human rights abuses are monitored by United Nations committees, national institutions and governments and by many independent non-governmental organizations, such as Amnesty International, International Federation of Human Rights, Human Rights Watch, World Organisation Against Torture, Freedom House, International Freedom of Expression Exchange and Anti-Slavery International. These organisations collect evidence and documentation of alleged human rights abuses and apply pressure to enforce human rights laws. Wars of aggression, war crimes and crimes against humanity, including genocide, are breaches of International humanitarian law and represent the most serious of human rights violations. In efforts to eliminate violations of human rights, building awareness and protesting inhumane treatment has often led to calls for action and sometimes improved conditions. The UN Security Council has interceded with peace keeping forces, and other states and treaties (NATO) have intervened in situations to protect human rights. Substantive rights Right to life Every human being has the inherent right to life. This right shall be protected by law. No one shall be arbitrarily deprived of his life. —Article 6.1 of the International Covenant on Civil and Political Rights The right to life is the essential right that a human being has the right not to be killed by another human being. The concept of a right to life is central to debates on the issues of abortion, capital punishment, euthanasia, self defense andwar. According to many human rights activists, the death penalty violates this right. The United Nations has called on states retaining the death penalty to establish a moratorium on capital punishment with a view to its abolition. States which do not do so face considerable moral and political pressure. Freedom from torture Throughout history, torture has been used as a method of political re-education, interrogation, punishment, and coercion. In addition to state-sponsored torture, individuals or groups may be motivated to inflict torture on others for similar reasons to those of a state; however, the motive for torture can also be for the sadistic gratification of the torturer, as in the Moors murders. Torture is prohibited under international law and the domestic laws of most countries in the 21st century. It is considered to be a violation of human rights, and is declared to be unacceptable by Article 5 of the UN Universal Declaration of Human Rights. Signatories of the Third Geneva Convention and Fourth Geneva Convention officially agree not to torture prisoners in armed conflicts. Torture is also prohibited by the United Nations Convention Against Torture, which has been ratified by 147 states. National and international legal prohibitions on torture derive from a consensus that torture and similar ill-treatment are immoral, as well as impractical. Despite these international conventions, organizations that monitor abuses of human rights (e.g. Amnesty International, the International Rehabilitation Council for Torture Victims) report widespread use condoned by states in many regions of the world. Amnesty International estimates that at least 81 world governments currently practice torture, some of them openly. Freedom from slavery Main article: slavery Freedom from slavery is an internationally recognized human right. Article 4 of the Universal Declaration of Human Rights states: No one shall be held in slavery or servitude; slavery and the slave trade shall be prohibited in all their forms. Despite this, the number of slaves today is higher than at any point in history,[68] remaining as high as 12 million to 27 million, Most are debt slaves, largely in South Asia, who are under debt bondage incurred by lenders, sometimes even for generations. Human trafficking is primarily for prostituting women and children into sex industries. Groups such as the American Anti-Slavery Group, Anti-Slavery International, Free the Slaves, the Anti-Slavery Society, and the Norwegian Anti-Slavery Society continue to campaign to rid the world of slavery. Right to a fair trial Main article: Right to a fair trial Everyone is entitled in full equality to a fair and public hearing by an independent and impartial tribunal, in the determination of his rights and obligations and of any criminal charge against him. The right to a fair trial has been defined in numerous regional and international human rights instruments. It is one of the most extensive human rights and all international human rights instruments enshrine it in more than one article. The right to a fair trial is one of the most litigated human rights and substantial case law has been established on the interpretation of this human right. Despite variations in wording and placement of the various fair trial rights, international human rights instrument define the right to a fair trial in broadly the same terms. The aim of the right is to ensure the proper administration of justice. As a minimum the right to fair trial includes the following fair trial rights in civil and criminal proceedings: the right to be heard by a competent, independent and impartial tribunal the right to a public hearing the right to be heard within a reasonable time the right to counsel the right to interpretation Freedom of speech Main article: Freedom of speech Freedom of speech is the freedom to speak freely without censorship. The term freedom of expression is sometimes used synonymously, but includes any act of seeking, receiving and imparting information or ideas, regardless of the medium used. In practice, the right to freedom of speech is not absolute in any country and the right is commonly subject to limitations, such as on libel, slander, obscenity, incitement to commit a crime, etc. The right to freedom of expression is recognized as a human right under Article 19 of the Universal Declaration of Human Rights and recognized in international human rights law in the International Covenant on Civil and Political Rights (ICCPR). Article 19 of the ICCPR states that [e]veryone shall have the right to hold opinions without interference and everyone shall have the right to freedom of expression; this right shall include freedom to seek, receive and impart information and ideas of all kinds, regardless of frontiers, either orally, in writin g or in print, in the form of art, or through any other media of his choice. Freedom of thought, conscience and religion Main articles: Freedom of thought, Conscience, and Freedom of religion Everyone has the right to freedom of thought, conscience and religion; this right includes freedom to change his religion or belief, and freedom, either alone or in community with others and in public or private, to manifest his religion or belief in teaching, practice, worship and observance. —Article 18 of the International Covenant on Civil and Political Rights Freedom of thought, conscience and religion are closely related rights that protect the freedom of an individual or community, in public or private, to think and freely hold conscientious beliefs and to manifest religion or belief in teaching, practice, worship, and observance; the concept is generally recognized also to include the freedom to change religion or not to follow any religion. The freedom to leave or discontinue membership in a religion or religious group—in religious terms called apostasy—is also a fundamental part of religious freedom, covered by Article 18 of the Universal Declaration of Human Rights. Human rights groups such as Amnesty International organises campaigns to protect those arrested and or incarcerated as a prisoner of conscience because of their conscientious beliefs, particularly concerning intellectual, political and artistic freedom of expression and association. In legislation, a conscience clause is a provision in a statute that excuses a health professional from complying with the law (for example legalising surgical or pharmaceutical abortion) if it is incompatible with religious or conscientious beliefs. Rights debates Events and new possibilities can affect existing rights or require new ones. Advances of technology, medicine, and philosophy constantly challenge the status quo of human rights thinking. Future generations In 1997 UNESCO adopted the Declaration on the Responsibilities of the Present Generation Towards the Future Generation. The Declaration opens with the words: Mindful of the will of the peoples, set out solemnly in the Charter of the United Nations, to save succeeding generations from the scourge of war and to safeguard the values and principles enshrined in the Universal Declaration of Human Rights, and all other relevant instruments of international law. —Declaration on the Responsibilities of the Present Generation Towards the Future Generation Article 1 of the declaration states the present generations have the responsibility of ensuring that the needs and interests of present and future generations are fully safeguarded. The preamble to the declaration states that at this point in history, the very existence of humankind and its environment are threatened and the declaration covers a variety of issues including protection of the environment, the human genome, biodiversity, cultural heritage, peace, development, and education. The preamble recalls that the responsibilities of the present generations towards future generations has been referred to in various international instruments, including the Convention for the Protection of the World Cultural and Natural Heritage (UNESCO 1972), the United Nations Framework Convention on Climate Change and the Convention on Biological Diversity (Rio de Janeiro, 1992), the Rio Declaration on Environment and Development (UN Conference on Environment and Development, 1992), the Vienna Declaration and Programme of Action (World Conference on Human Rights, 1993) and a number of UN General Assembly resolutions relating to the protection of the global climate for present and future generations adopted since 1990. Sexual orientation and gender identity See also: LGBT rights by country or territory Sexual orientation and gender identity rights relate to the expression of sexual orientation and gender identity based on the right to respect for private life and the right not to be discriminated against on the ground of other status as defined in various human rights conventions, such as article 17 and 26 in the United Nations International Covenant on Civil and Political Rights and article 8 and article 14 in the European Convention on Human Rights. Through the way many because of their religious beliefs claim that they support human rights in general while denying that LGBT rights are human rights, LGBT rights stand prominent in the very defense of the universal principle of the human rights. If human rights are understood in a way that makes it possible to exclude the basic rights of certain groups only because of certain religious and cultural prejudices, we find that the principle of universality is taken right out of the human rights, and human rights are transformed to a se t of rules only reflecting certain historically values. Homosexuality is illegal in 76 countries[citation needed], and is punishable by execution in seven countries. The criminalization of private, consensual, adult sexual relations, especially in countries where corporal or capital punishment is involved, is one of the primary concerns of LGBT human rights advocates. Other issues include: government recognition of same-sex relationships, LGBT adoption, sexual orientation and military service, immigration equality, anti-discrimination laws, hate crime laws regarding violence against LGBT people,sodomy laws, anti-lesbianism laws, and equal age of consent for same-sex activity. A global charter for sexual orientation and gender identity rights has been proposed in the form of the Yogyakarta Principles, a set of 29 principles whose authors say they apply International Human Rights Law statutes and precedent to situations relevant to LGBT peoples experience. The principles were presented at a United Nations event in New York on November 7, 2007, co-sponsored by Argentina, Brazil and Uruguay. The principles have been acknowledged with influencing the French proposed UN declaration on sexual orientation and gender identity, which focuses on ending violence, criminalization and capital punishment and does not include dialogue about same-sex marriage or right to start a family.[95][96] The proposal was supported by 67 of the then 192 member countries of the United Nations, including all EU member states and the United States. An alternative statement opposing the proposal was initiated by Syria and signed by 57 member nations, including all 27 nations of the Arab League as well as Iran and North Korea. Trade Although both the Universal Declaration of Human Rights and the International Covenant on Economic, Social and Cultural Rights emphasize the importance of a right to work, neither of these documents explicitly mention trade as a mechanism for ensuring this fundamental right. And yet trade plays a key role in providing jobs. Some experts argue that trade is inherent to human nature and that when governments inhibit international trade they directly inhibit the right to work and the other indirect benefits, like the right to education, that increased work and investment help accrue. Others have argued that the ability to trade does not affect everyone equally—often groups like the rural poor, indigenous groups and women are less likely to access the benefits of increased trade. On the other hand, others think that it is no longer primarily individuals but companies that trade, and therefore it cannot be guaranteed as a human right.[citation needed] Additionally, trying to fit too many concepts under the umbrella of what qualifies as a human right has the potential to dilute their importance. Finally, it is difficult to define a right to trade as either fair or just in that the current trade regime produces winners and losers but its reform is likely to produce (different) winners and losers. See also: The Recognition of Labour Standards within the World Trade Organisation and Investor state dispute settlement Water See also: Water politics and Right to water In November 2002, the United Nations Committee on Economic, Social and Cultural Rights issued a non-binding comment affirming that access to water was a human right: the human right to water is indispensable for leading a life in human dignity. It is a prerequisite for the realization of other human rights. —United Nations Committee on Economic, Social and Cultural Rights This principle was reaffirmed at the 3rd and 4th World Water Councils in 2003 and 2006. This marks a departure from the conclusions of the 2nd World Water Forum in The Hague in 2000, which stated that water was a commodity to be bought and sold, not a right. There are calls from many NGOs and politicians to enshrine access to water as a binding human right, and not as a commodity. According to the United Nations, nearly 900 million people lack access to clean water and more than 2.6 billion people lack access to basic sanitation. On July 28, 2010, the UN declared water and sanitation as human rights. By declaring safe and clean drinking water and sanitation as a human right, the U.N. General Assembly made a step towards the Millennium Development Goal to ensure environmental sustainability, which in part aims to halve, by 2015, the proportion of the population without sustainable access to safe drinking water and basic sanitation. Reproductive rights Main article: reproductive rights Reproductive rights are rights relating to reproduction and reproductive health. The World Health Organisation defines reproductive rights as follows: Reproductive rights rest on the recognition of the basic right of all couples and individuals to decide freely and responsibly the number, spacing and timing of their children and to have the information and means to do so, and the right to attain the highest standard of sexual and reproductive health. They also include the right of all to make decisions concerning reproduction free of discrimination, coercion and violence. — World Health Organisation Reproductive rights were first established as a subset of human rights at the United Nations 1968 International Conference on Human Rights. The sixteenth article of the resulting Proclamation of Teheran states, Parents have a basic human right to determine freely and responsibly the number and the spacing of their children. Reproductive rights may include some or all of the following rights: the right to legal or safe abortion, the right to control ones reproductive functions, the right to quality reproductive healthcare, and the right to education and access in order to make reproductive choices free from coercion, discrimination, and violence. Reproductive rights may also be understood to include education about contraception and sexually transmitted infections, and freedom from coerced sterilization and contraception, protection from gender-based practices such asfemale genital cutting (FGC) and male genital mutilation (MGM). Information and communication technologies Main articles: Right to Internet access and Digital rights In October 2009, Finlands Ministry of Transport and Communications announced that every person in Finland would have the legal right to Internet access. Since July 2010, the government has legally obligated telecommunications companies to offer broadband Internet access to every permanent residence and office. The connection must be reasonably priced and have a downstream rate of at least 1 Mbit/s. In March 2010, the BBC, having commissioned an opinion poll, reported that almost four in five people around the world believe that access to the internet is a fundamental right. The poll, conducted by the polling companyGlobeScan for the BBC World Service, collated the answers of 27,973 adult citizens across 26 countries to find that 79% of adults either strongly agreed or somewhat agreed with the statement: access to the internet should be a fundamental right of all people. Relationship with other topics Human rights and the environment There are two basic conceptions of environmental human rights in the current human rights system. The first is that the right to a healthy or adequate environment is itself a human right (as seen in both Article 24 of the African Charter on Human and Peoples Rights, and Article 11 of the San Salvador Protocol to the American Convention on Human Rights). The second conception is the idea that environmental human rights can be derived from other human rights, usually – the right to life, the right to health, the right to private family life and the right to property (among many others). This second theory enjoys much more widespread use in human rights courts around the world, as those rights are contained in many human rights documents. The onset of various environmental issues, especially climate change, has created potential conflicts between different human rights. Human rights ultimately require a working ecosystem and healthy environment, but the granting of certain rights to individuals may damage these. Such as the conflict between right to decide number of offspring and the common need for a healthy environment, as noted in the tragedy of the commons. In the area of environmental rights, the responsibilities of multinational corporations, so far relatively unaddressed by human rights legislation, is of paramount consideration.[citation needed] Environmental Rights revolve largely around the idea of a right to a livable environment both for the present and the future generations. National security See also: National security and Anti-terrorism legislation With the exception of non-derogable human rights (international conventions class the right to life, the right to be free from slavery, the right to be free from torture and the right to be free from retroactive application of penal laws as non-derogable),[120] the UN recognises that human rights can be limited or even pushed aside during times of national emergency – although the emergency must be actual, affect the whole population and the threat must be to the very existence of the nation. The declaration of emergency must also be a last resort and a temporary measure. —United Nations. The Resource Rights that cannot be derogated for reasons of national security in any circumstances are known as peremptory norms or jus cogens. Such United Nations Charter obligations are binding on all states and cannot be modified by treaty. Examples of national security being used to justify human rights violations include the Japanese American internment during World War II, Stalins Great Purge, and the modern-day abuses of terror suspects rights by some countries, often in the name of the War on Terror.

Tuesday, August 20, 2019

Overview of the Pickle Industry in India

Overview of the Pickle Industry in India Pickles chutney is the traditional specialties product of India and has gained an important position in the Indian cuisine. They are eaten along with main course and provide tempting tastes. Pickles are prepared from Fruits and Vegetables and they supplement the food with vitamins and minerals. There are many types of pickles available in India like Chilly Pickles, Green Pickles, Lemon Chutney, Mango chutney, Gherkins, Mango Pickles, Onion Prpd/Prsvd and Tomato chutney etc. Indias Export of Pickles chutney was Rs. 250.62 Crores in 2007-08. The major market for Indian Pickles chutney are Russia, U.S.A, Belgium, Netherlands and France. Introduction, history overview of the companyJashn pickles was earlier known as boom pickles. Boom pickles was incorporated on may 15th 1989 in recent years had achieved tremendous success in india. But due to immense competition the company was not able to take quick decisions did not change its strategies in the competitive amrket. Eventually the goodwill of the company diminished the board of directors resigned. A new board consisting of 4 board members from the same industry were appointed. The new board suggested a change in name which was eventually agreed by the shareholders the company law approved of it. The determination hard work put in by the employees of the company paid off jashn pickles now have manufacturing units in all the zones viz north, east, west, south. The company retained its base in mumbai. Strategies adopted in indiaThe print media the idiot box helped us in achieving the required attention like the news of our comeback in the newspaper television channels. The billboards on the best buses in mubai, posters in the local trains on the ooh media service in railways helped us set our image in the minds of the people. A new strategy which is called the pique technique where you keep on repeating the name in full speed. This irritates a normal human being but at the end of the day the name registers in his mind. Need to go globalGlobalization is necessary for the following reasons: 1: profit maximization: the main moto of a business is to achieve profits. If we enter into a wider market the chances of profit increases what great opportunity to enter the foreign market after the success of your product in india. 2: stagnant or shrinking domestic markets: the pickle industry in india has grown very rapidly in recent times. A lot of manufacturers have come into existence which has shrinked the market for pickles in india. Although covering entire india is not possible as the scope is huge we have opted to go global. 3: foreign revenue: globalization is necessary to earn foreign exchange currency for the country as it is our duty to earn for our country. This will help us to achieve economies of scale. 4: reduce dependency on single market : as mentioned above, the competitors are increasing day by day in india. So to reduce the dependency on a single market we plan to go global in search of a much bigger market less competition. WHICH COUNTRY? It is the first time for jashn pickles to go overseas. After market research in many different countries we zeroed in on the united arab emirates (uae). The united arab emirates (uae) is a situated in the southeast of the arabian peninsula in southwest asia on the persian gulf, bordering oman and saudi arabia. The seven states, termed emirates, are abu dhabi, ajman, dubai, fujairah, ras al-khaimah, sharjah and umm al-quwain. The uae, rich in oil and natural gas, has become highly prosperous after gaining foreign direct investment funding in the 1970s. The country has a relatively high human development index for the asian continent, ranking 31st globally, and had a gdp purchasing power parity of $200.5 billion in 2009 according to the imf. The population of the country is 4,621,399. The currency in uae is dirhams (1 dirham = 13 inr). We will be targeting 3 of the 7 emirates I.E. Abu dhabi,dubai sharjah as our first target audience is indians these three emirates constitute a higher percentage of indians. WHY UAE? Indians in the United Arab Emirates (UAE) constitute a large part of population of the country. Over a million Indian migrants are estimated to be living in the UAE (2000), who form over 40% of the total population of the UAE. A majority of Indians live in the three largest cities of the UAE Dubai, Abu Dhabi and Sharjah. Indian contact with the emirates that now constitute the UAE dates back several centuries, as a result of trade and commerce between the emirates and India. More recently, the UAE has experienced a tremendous increase in the population of Indians who, having migrated to the country as a result of opportunities in petroleum, construction and other industries, far outnumber the population of local Emiratis. While most Indian migrants support the manufacturing and transport industries, a sizable minority of migrants are involved in professional services and entrepreneurship. Relations between India and the UAE have traditionally been friendly, though recent incidents relating to the treatment of the Indian migrant labor force by companies in the UAE have been the source of friction between the two nations. Also UAE is the hub for exports in the gulf so it will be easier for us in the future to export in gulf countries. PRODUCTS IN UAE TRADITIONAL EXOTIC RECIPIES JASHN SPECIALITIES DIET PICKLES NON-VEG PICKLES Mango Pickled potatoes Cheese dips garnished with zatar Soya pickles Chicken pickles Lemon Pickled mushrooms Lemon marmalade Bitter guard pickles Prawn pickles Mix vegetable Pickled okra Strawberry Pickles Amla pickles Fish pickles Green chili Pickled chickpeas Lamb pickles Red chili Pickled lentils Eggplant Carrot Onions Garlic pickles AN ARTICLE ON PICKLES A report by Punjab Agricultural University (PAU) stated that during the year 2000-01, total production of pickles was 13645.16 metric tones and in 2002-03 the country earned Rs 154.16 lakh through exports. The exports could be doubled if provided efforts were made to organize the pickle industry. However, by using little care and simple technology, pickles can be prepared and preserved for a long period, the report suggested. The finer aspects of pickle making can boosting export of this delicacy from India. In order to overcome bitter taste of pickles the report pointed out that spices should not be cooked for a long time and a low concentration of vinegar should be used. Strict hygienic practice and iron utensils be never used. The scum formation in pickles occurs when mild yeast gains entry into the pickles. The problem can be overcome by adding acetic acid. Regarding cloudiness in pickles, the report said this can be seen in onion pickles or where whole fruits or vegetables are the material for pickle making. It can be checked by using small and thin textured material for pickle making especially onions. Blemishes in pickles can be seen in case of onion pickles and is due to some kind of fermentation. Such defect can be prevented by using fresh vinegar at the time of curing. Good quality oil and spices should be used for getting best flavor in pickles. LEVELS OF A PRODUCT The CORE product is NOT the tangible, physical product. Thats because the core product is the BENEFIT of the product that makes it valuable to you. So with the car example, the benefit is convenience i.e. the ease at which you can go where you like, when you want to. Another core benefit is speed since you can travel around relatively quickly. The ACTUAL product is the tangible, physical product. You can get some use out of it. Again with the car example, it is the vehicle that you test drive, buy and then collect. The AUGMENTED product is the non-physical part of the product. It usually consists of lots of added value, for which you may or may not pay a premium. So when you buy a car, part of the augmented product would be the warranty, the customer service support offered by the cars manufacture, and any after-sales service. TRANSPORTATION IT IS SAID THAT ONE OF THE MAJOR LOGISTICAL BLABBER IS THE TRANSPORTATION. IN THE CASE OF JASHN PICKLES EXPORTING TO UAE IT IS NOT THAT DIFFICULT AS THE SEA TRANSPORT IS MUCH CHEAPER QUICK. OUR CONSIGNMENT WILL LEAVE FROM THE JNPT (JAWAHARLAL NEHRU PORT TRUST) IN NAVI MUMBAI TO JABEL ALI PRT IN DUBAI WHICH IS A FREE TRADE AREA. FROM THE JABEL ALI PORT OUR CONSIGNMENT WILL GO TO THE DEALERS IN DUBAI THEN TO THE WHOLESALERS THEN TO THE RETAILERS SUPERMARKETS OR RESTAURANTS FROM THERE FINALLY TO THE CUSTOMER. THE COST OF TRANSPORTATION WILL NOT BE HUGE AS THE IMPORT DUTY IN UAE IS JUST 5% THE UAE GOVERNMENT HAVE GIVEN US CERTAIN BENEFITS AS THE TRADE RELATIONS BETWEEN THE TWO COUNTRIES IS VERY GOOD. MARKETING MIX FOR A COMPANY TO SUCCEED IN A GLOBAL MARKET THE 4 PS OF MARKETING SHOULD BE VERY CLEAR. PRODUCT PLACE PRICE PROMOTION PACKAGING A good package for pickles should have the following attributes: Aroma retention Excellent protection against light, moisture and oxygen Excellent seal integrity for containment Grease and oil resistance Acid resistance Good aesthetics and appearance Types of Packaging for Pickles Traditionally, the practice was to prepare pickles at home and store in ceramic or earthenware jars. Gradually over the years, pickles are manufactured and commercially marketed in the country, as branded products. In our country, still large quantity of pickle is sold loose. The shopkeeper displays various types of pickles in large glass jars, and weighs out desired quantity of pickle to his customers. The customer trusts the shopkeeper for the quality and not the brand name. However, gradually pickle packed in glass bottles under different brand names, appeared in the market and became popular. The trend started in Maharashtra and Gujarat. Glass bottled pickles are almost double in cost because of heavy packing and transportation costs. They looked hygienic and appealed to the brand conscious upper class. With the advent of plastics, pickles packed in HDPE (high density polyethylene) and later PET (Polyethylene terephthalate) jars were introduced. HDPE jars are usually used for packing 1Kilogram and more. They are opaque so do not provide visibility of the pickle, but are convenient, as they do not break in transit. The PET jars are transparent, with good eye appeal and safe for pickle. PC (polycarbonate) bottles are best for pickles but they are still very costly. Over the last few years, cost effective flexible pouches of co-extruded and laminated structures have replaced glass jars. The pouches could be flat pillow pouches or stand-up pouches, which have a good display value. They are light in weight and hygienic. However, in flexible pouches, the sealant layer selection is very critical, as the contact layer needs to be acid and oil resistant. Failure of seals or surface stickiness can render the pack ineffective and un-saleable. Initially, the flexible packaging of pickles commenced as a simple LDPE (low density polyethylene) pouch, which neither provided protection from oxygen nor did it give an effective heat seal, as LDPE is not compatible with oil, causing failure of pouches. Gradually multi-layered coextruded pouches and laminated pouches were introduced. The capacity of the pouches range from 200 grams to 1 kilogram. The pouches could be flat pillow type or stand-up pouches for shelf display. To sum up: For catering / institutional packs 5 or 6 kilograms HDPE or PET jars. 20 kg HDPE jarsare also available and used for the purpose For consumers 400/500 grams glass jars or PET jars For cost conscious housewives printed pillow or stand-up pouches For portion packs polystyrene or polypropylene injection moulded containers with flexible heat-sealable, peel able lids. PRICING THE PRICING OF A PRODUCT CAN BE BIFURCATED AS THE COST OF THE PRODUCT + THE DUTY + PROFIT MARGIN. KEEPING THIS INTO CONSIDERATION THE PRICE OF JASHN PICKLES ARE 500 Gms 8 dirham 250 Gms 4.25 dirham 1kg (catering pack) 15 dirham Traveler pack 50 phills Har din ek Jashn pack 11 dirham PROMOTION For people to know that your product exists in the market you have to show them that your producr exists. Ways of promoting a product is very common but a successful marketer is the one who does common things in an uncommon way. This was the thought behind our promotional strategies. Our promotional strategies include the basic promotional ways like print media, television ads in uae (channel 33) which is very famous in uae. Tie ups with knowledge city in dubai which is an education hub to make indians there feel at home by providing them pickles with their meals. The special variety in uae is zatar which is very famous in all the 7 emirates especially in abu dhabi, dubai, sharjah. We would be setting up tasting zones in hypermarkets where the customers can taste our product give them their feedbacks. During the dubai shopping festival we would be putting up a stall to encourage more customers to buy our product. We will be having the pickle pot fiesta which is an 8 hour live music funfare. Most people will think it is not feasible how will we get funds? We have an answer to that alsoà ¢Ã¢â€š ¬Ã‚ ¦. We will be inviting all the companies to buy a stall in our pot fiesta srk who is the bramd ambassador of jashn pickles performing at the show the money generated will go in the breast cancer relief fund. Thus our pickle will be advertised social responsibility to an extent might also be fulfilled. We have also tied up with a microsite called language of flavors which will be putting up billboards which will have different ways of spelling jashn pickles. This will be a huge hit as it is something which no one has evedr done before. Future plansWe are planning to set up manufacturing unit in jabel ali as its a free trade area. We will also be concentrating on the remaining 4 emirates from there on to the other gulf countries. As per the competition, we have major competition with eicher ltd, pravin bedekar. Our next pitstop after gulf countries will be japan italy as the pickle industry there is not competitive the market is huge. Our aim of this discussion or argument is not victory over other competitors but it is just progress. Jashn pickles Global marketing strategy Name : hasan al mutawa Id : 200810728

Monday, August 19, 2019

Who is Smarter? Essays -- Gender Equality Intelligence Education Essay

Who is Smarter? Who's smarter? There have been several tests given to young boys and girls to test their intelligence, the turnout has been that girls' overall average intelligence is higher than that of boys. Are girls just naturally born smarter or do the teachers have something to do with it? In David Thoma's article, The Mind of Man, he writes about how he believes that women teachers are the reason why boys score lower on tests and don't do as well as girls in school. "At kindergarten and primary school level, in which little girls out-perform the boys, the vast majority of teachers are female."(121) He focuses on the fact that boys are more rebellious and outgoing than girls. Thomas believes that becasue most boys have behavior problems the teacher becomes concerned with their social and not their academic life. Since girls tend to be more diligent and less rebellious, the boys are usually the ones that speak up more forcefully and are spoken to more often by teachers. "Surveys showed that woman teachers consistently praised girls more than boys, and equally consistently criticized the boys' behavior, often regarding it as a serious problem requiring remedial treatment."(121) He adds how women teachers always seem to find boys to be loud and aggressive. In a classroom setting little girls will usually be playing or working in a quiet orderly manner while boys would be doing the same thing in a noisy and disorderly way requiring more supervision. Thomas believes that because a female teacher has to constantly keep calling the boys' attention the teacher ends up having favorite, usually being girls because they are going through a process they have already been through. Although Thomas believes that traditional male... ...ects in their head. Females prove better at reading the emotions of people in photographs."(121) Overall, I don't agree with Thomas' statement that boys do bad in school due to female teachers. If this is the case then can we say that girls do badly with male teachers? What does Thomas mean by saying that boys need to behave in ways that are not natural to them? Does he mean that they need to behave in a disciplined manner? I believe Thomas kind of contradicts himself because he does say that "boys whose lives are led without structure and discipline do not find themselves liberated. Instead they become bored, frustrated and maladaptive. They fight. They misbehave and they perform badly, both at school and thereafter."(124) Works Cited Lunsford, A. Andrea, Ruszkiewicz, J. John. The Prescence of Others. Bedford/St. Martins: Boston, New York. Copyright 2000.

Indecision, Hesitation and Delay in Shakespeares Hamlet - Procrastinat

Hamlet – the Hesitation and Indecision  Ã‚        Ã‚  Ã‚   Is there a plausible explanation for the hesitation by Hamlet in carrying out the ghost’s request in Shakespeare’s Hamlet?    Lawrence Danson in the essay â€Å"Tragic Alphabet† discusses the hesitation in action by the hero; this is related to his hesitation in speech:    To speak or act in a world where all speech and action are equivocal seeming is, for Hamlet, both perilous and demeaning, a kind of whoring. The whole vexed question of Hamlet’s delay ought, I believe, to be considered in light of this dilemma. To a man alienated from his society’s most basic symbolic modes, who finds all speech and action mere seeming and hypocritical playing, comes an imperious demand to speak and act – to express himself in deed his father’s son. The ghost’s stress upon ritual modes indicates that the expression demanded must not be just â€Å"a kind of wild justice,† but an expression ordered and meaningful. Hamlet’s difficulties at the linguistic level – his puns and â€Å"antic disposition,† the lack of commensurate values between him and the rest of the court – are reflected in his difficulties at the level of action (72).    In â€Å"Acts III and IV: Problems of Text and Staging† Ruth Nevo explains how the protagonist is â€Å"confounded† in both the prayer scene and the closet scene:    In the prayer scene and the closet scene his [Hamlet’s] devices are overthrown. His mastery is confounded by the inherent liability of human reason to jump to conclusions, to fail to distinguish seeming from being. He, of all people, is trapped in the fatal deceptive maze of appearances that is the phenomenal world. Never perhaps has the mind’s finitude been better dramatized than in the praye... ...xcerpted from Stories from Shakespeare. N. p.: E. P. Dutton, 1956.    Danson, Lawrence. â€Å"Tragic Alphabet.† Modern Critical Interpretations: Hamlet. Ed. Harold Bloom. New York: Chelsea House, 1986. Rpt. from Tragic Alphabet: Shakespeare’s Drama of Language. N. p.: Yale University Press, 1974.    Levin, Harry. General Introduction. The Riverside Shakespeare. Ed. G. Blakemore Evans. Boston: Houghton Mifflin Co., 1974.    Nevo, Ruth. â€Å"Acts III and IV: Problems of Text and Staging.† Modern Critical Interpretations: Hamlet. Ed. Harold Bloom. New York: Chelsea House Publishers, 1986. Rpt. from Tragic Form in Shakespeare. N.p.: Princeton University Press, 1972.    Shakespeare, William. The Tragedy of Hamlet, Prince of Denmark. Massachusetts Institute of Technology. 1995. http://www.chemicool.com/Shakespeare/hamlet/full.html No line nos.      

Sunday, August 18, 2019

The Use of Alcohol in Society Essay -- essays research papers

Throughout history, society has engaged in taking substances such as alcohol, that alter our physical being or our psychological state of mind. There are many experiences and pressures that force people to feel like they have to drink in order to cope with life, but for many alcohol is a part of everyday life, just like any other beverage. Alcohol is introduced to us in many ways, through our family, television, movies, and friends’. These â€Å"sociocultural variants are at least as important as physiological and psychological variants when we are trying to understand the interrelations of alcohol and human behavior†#. How we perceive drinking and continue drinking can be determined by the drinking habits we see, either by who we drink with, or the attitudes about drinking we learn over the years. The chances of people drinking in ways that can harm others and ultimately themselves can be seen by the correlation of educational lessons, cultural beliefs and the usage o f alcohol. Looking at all the possibilities, the complex question we must ask is why do people drink? Is it through their defiance of law, the accessibility of alcohol, teachings of others or the values set in place in their society? Every society has its own views on how the consumption of alcohol should be handled and regulated. Their differences create a trickle effect of how it is used, and is distinctive to that culture or society. Many cultures drinking habits go hand in hand with religion, and social customs. Drinking alcohol is in many cases a part of extensive learned tradition, where people pride themselves with their ability to hold their liquor. In countries where alcohol is part of the â€Å"norm†, the outcomes of drinking habits or the effects of alcohol are much different, â€Å"A population that drinks daily may have a high rate of cirrhosis and other medical problems but few accidents, fights, homicides, or other violent alcohol-associated conflicts; a population with predominantly binge drinking shows the opposite complex of drinking problems†#. It has been observed that cultures with rich traditions and acceptance of alcohol use tend to deal less with the typical alcohol related p roblems, compared to the cultures who treat alcohol as an escape or something that will make them better in the eyes of others. In these societies, like the U.S. alcohol hasn’t always been present and grown to be... ... 429 3.Varley, C. (1994). Life Issues-Alcoholism. New York: Marshal   Ã‚  Ã‚  Ã‚  Ã‚  Cavendish. 4.Rorabaugh, W.J. (1979). The Alcoholic Republic: An American   Ã‚  Ã‚  Ã‚  Ã‚  Tradition. New York: Oxford University Press: 26 5.Levine, H.G. (1995).â€Å"The Good Creature of God and the Demon   Ã‚  Ã‚  Ã‚  Ã‚  Rum,† International Handbook on Alcohol and Culture.   Ã‚  Ã‚  Ã‚  Ã‚  Westport, CT: Greenwood Press: 115 6.Heath, 121 7.Heath, 436. Bibliography Claypool, J. (1981). Alcohol and You. New York: Franklin   Ã‚  Ã‚  Ã‚  Ã‚  Watts- An Impact Book. Dolmetsch, P, and Mauricette, G. (Ed). (1987). Teens Talk   Ã‚  Ã‚  Ã‚  Ã‚  About   Ã‚  Ã‚  Ã‚  Ã‚  Alcohol and Alcoholism. New York: Dolphin Book. Heath, D.B. (1982).â€Å"Sociocultural Variants in Alcoholism,†   Ã‚  Ã‚  Ã‚  Ã‚  Encyclopedic Handbook of Alcoholism. New York: Gardner   Ã‚  Ã‚  Ã‚  Ã‚  Press. Hornik, E.L. (1974). You and your Alcoholic Parent. New   Ã‚  Ã‚  Ã‚  Ã‚  York:   Ã‚  Ã‚  Ã‚  Ã‚  Association Press. Levine, H.G. (1995).â€Å"The Good Creature of God and the Demon   Ã‚  Ã‚  Ã‚  Ã‚  Rum,† International Handbook on Alcohol and Culture.   Ã‚  Ã‚  Ã‚  Ã‚  Westport, CT: Greenwood Press. Rorabaugh, W.J. (1979). The Alcoholic Republic: An American   Ã‚  Ã‚  Ã‚  Ã‚  Tradition. New York: Oxford University Press. Varley, C. (1994). Life Issues-Alcoholism. New York: Marshal   Ã‚  Ã‚  Ã‚  Ã‚  Cavendish.

Saturday, August 17, 2019

Sales and Inventory System of Graph Image Paint Center

I. INTRODUCTION 1. 1 RATIONALE OF THE STUDY Inventory systems are tracking systems that inform the amount of raw materials, supplies or final products have readily available. Updated each time you sell an item or use raw materials to create and to know what you available for the following day or week. This type of system allows ordering products in advance, so you have everything you need at all times. 1. 2 STATEMENT OF THE PROBLEM How can the proposed system monitor the sales inventory of the transaction * How can the proposed system provide an accurate sales computation * How can the proposed system make a better sales record for each order transaction 1. 3 SYSTEM OBJECTIVES * To develop a Sale and Inventory System for Graph Image Paint Center that will give solutions to the problems encountered in their manual business processes. * To avoid excess inventory and stock outs by using the sales inventory system * To produce appropriate reports of the sales 1. 4 SYSTEM SCOPE AND LIMITA TIONScope: * records the customers’ order transactions * generate the customers’ order transaction report. * view the previous sales record * can add, edit, search or delete orders to be delivered * print a receipt * can view inventory record in daily basis * determines the lead point of reorder Limitations: * limited in cash-based payment * doesn’t accept a credit card payment * cannot perform the crediting of the custom II. Company Background Graph Image Paint Center is located at Salcedo Rosario, Cavite that sells different kinds of paint and painting materials.The store is owned by Mr. Gary Palima and Armie Palima. The business operates every Mondays to Saturdays from 8am to 5pm. The company is doing their annual inventory manually. 2. 1 Organizational Chart Gary Palima Armie Palima OWNER Alice Saqui CASHIER Mark Villegas Salesman 2. 4 ORGANIZATIONAL FUNCTIONS 1. Manager * updates the records of the products * responsible for the entire paint products and ot her painting materials retailing and wholesaling business * in charge of annual inventory 2. Cashier * responsible for the monetary transactions * updates the transaction records in charge of receiving phone call orders from the customer 3. Sales Man * in charge of delivering the products to the customers * receives payment from the customers where the products were delivered 2. 3 SUPPLIERS * Davies Paints Philippines Inc. 1887 Mercedes Ave. , San Miguel Pasig City * Asian Coatings Philippines Inc. 48 Amang Ave. , Santolan Pasig City * Super Globe Inc. 08 Luis Street, Barangay San Miguel, Pasig City III. CURRENT SYSTEM DOCUMENTATION 3. 1 USER OVERVIEW OF THE EXISTING SYSTEM The existing system of Graph Image Paint Center is a manual sales and inventory transaction process.The process has its simple listing of transactions and issuing of receipts. Everything is manually operated. Their inventory is being checked every end of accounting period or in a Periodic basis. However, the syst em cannot easily search for a particular product if they wish to see the quantity available. Sales report is unsecured and not presentably recorded. All their products are just listed in and compiled in a clear book. If the records are lost, there is no backup storage that will recover their transactions. 3. 2 EXISTING FLOW PROCESS DIAGRAM STARTCustomer Order Yes Another Order? No Sell the Product? Cancel Order No Yes Prepare the Product B Payment from customer Another Order? No Yes Copy Information to Record Book All Payments Recorded? A No Customer Transaction Continuation D A Yes End of the Day? Daily Sales Report Compute for Daily Total Sales No D Yes End of the Week? Weekly Sales Report Compute for Weekly Total Sales D No Yes End of the Month? Monthly Sales Report Compute for Monthly Total Sales B D No END The start of the existing flow process transaction is from the selling of the product.There is a decision box that indicates the cancel order and preparation of the product. If there is another order then the transaction is back to the customer’s order. If no, then the customers pay and the information are copied in the information record book. Then another decision box will ask if all the payments are recorded. If no, then it is back to copying information to record book. Then the information is saved at the customer’s transaction. If yes, there are decision boxes that will ask if what mode of report view will be, if it is daily, weekly and monthly. If es, the cashier will compute for the daily total sales. Then daily sales report will be generated and ends the process. 3. 3 EXISTING CONTEXT DIAGRAM CUSTOMER Defective Payment Product Product Receipt New Replaced Inquiry of Order Product Customer’s Profile SALES AND INVENTORY DeliveryReceipt Manual Sales and Inventory Report Shipment Purchase Manager SUPPLIERS Order Payment The figure shows the existing Context Diagram of Graphic Image Paint Center that focuses on their sales and i nventory system. The researcher’s chose that aspect because of the manual operating and checking of their sales and inventory. All of the records and information about their business are ecorded in an excel sheet and record books. The context diagram shows how their business flows between customers, suppliers and the owner. The transactions are made personally like shipping of the products, payment, reports, and customer orders and inquiry. 3. 4 EXISTING TOP-LEVEL DIAGRAM SALES Checking of products availability INVENTORY MANAGEMENT Order Point Payment Deliver Issue finalproducts bill & receipts Customer Shipment of Products Payment SUPPLIER Purchase Order The figure shows the existing Top Level diagram of Graphic Image Paint Center that focuses on sales and inventory system.Payment and ordering of products are done personally. Checking of product availability is done manually through physical counting that links the sales and inventory management. IV. ANALYSIS AND FINDINGS Th e existing system has shown that the un-automated sales and inventory structure hinders the fast and smooth flow of sales and inventory reports. It also indicates that the transactions are time consuming and are written in a record book which are unsecured and can be lost. The store is currently managing their inventories in a periodic way in which it is being checked at the end of each accounting period in a quarterly manner. . 1 SYSTEMS COMPONENTS FOR IMPROVEMENT The researchers have managed to improve the system by installing an automated sales and inventory system that will cater to the needs of the store to be able for them to handle inventory management at ease. The proposed system is made through Microsoft Access which is easy to operate and user friendly. In the proposed system, the inventory checking is being done through perpetual way that updates inventory accounts after each purchase or sale. V. SYSTEM DESIGN 5. 1 OVERVIEW OF PROPOSED SYSTEM The proposed system will prov ide the needs of Graph Image Paint Center.The system has initial customer profile that needs to save the customer’s name in order to save the transaction. The system now looks for the product that is being asked then the item will be shown with unit and price. The system can search and add another product if the customer wishes to buy one or more products at the store. Then the total amount is shown with the number of units bought by the customer. Receipt is issued with the total amount of products purchased. The cashier now will be able to generate sales report based on the order transactions and inventory updates. 5. PROPOSED FLOW PROCESS DIAGRAM: STORE INVENTORY START PRODUCTS B A SUFFICIENT STOCKS ADD PRODUCTTS NO NO ADD PRODUCT TO ORDER LIST SEARCH PRODUCT YES YES ALL STOCKS CHECKED NO ADD NEW PRODUCTS A YES ADD AGAIN YES CHECK ORDER SLIP /LIST NO B PRINT ORDER SLIP/LIST GENERATE REPORTS END The start of the proposed flow process diagram of store inventory is from the da ta of the products then a decision box for adding a product. If no, then search a product then search a product. again, a decision box for â€Å"sufficient stocks†. if no, then add product to order list. If yes then a decision box for â€Å"all stocks checked†. f no, then it will go back again at the search product. If yes, then it will show the checked order slip list. Then goes to print order slip/list. Then it will generate reports. After generating reports, that will be the end of the process. PROPOSED FLOW PROCESS DIAGRAM Sales START Z Start order transaction Yes A No Generate reports? Yes B No Customer Module? C Yes No END A Enter Product Name to Search Engine Cancel Transaction Yes No Yes No Yes Customer Order Z Continuation D Another Order? Found Product? Another Order? No Payment for the Ordered Product Calculate the Total AmountReceipt and Change Sales Record D CONTINUATION: B Sales Record E Daily Sales Report Daily Sales Report? Yes Create daily sales report Sales Record E No Weekly Sales Report Weekly Sales Report? Yes Create weekly transaction report No Sales Record E Monthly Sales Report? Monthly Sales Report Yes Create weekly transaction report No Z E C Z No Yes Add another Customer? Customer’s Contact No. Customer’s Address Customer’s Name CONTINUATION: Customer Record 5. 2 PROPOSED CONTEXT DIAGRAM CUSTOMER Product Payment Receipt New Replaced Product Defective ProductInquiry ofProduct SALES AND INVENTORY Customer’s Profile Delivery Receipt Copy of Automated Shipment Purchase Sales and Inventory SUPPLIERS Order Reports MANAGER Payment Purchase Order The figure shows the proposed context diagram of Graphic Image Paint Center. The proponents chose to improve the sales and inventory management for proper and safe recording of information and data with ease and effectiveness. The proposed system consists of automated sales and inventory reports and customer’s profile and transactions recording. 5. PR OPOSED TOP-LEVEL DIAGRAM SALES Automated checking of products availability INVENTORY MANAGEMENT Order Point payment Deliver Issue finalproducts Customer bills and receipts Shipment of Products Payment SUPPLIER Purchase Order The figure shows the proposed Top Level Diagram of Graphic Image Paint center that focuses on automation of sales and inventory management. The checking of the availability of the products are done automatically using a inventory system design software for easy tracking of products. 5. 4 LAYOUT DESIGN Fig. 5. 4. 1 Sales TransactionThe sales transaction is composed of customer’s name, the search engine for product category, product number, product, price, quantity, amount, total price purchased and the output transaction. The system has the â€Å"Add to Cart† command for additional product purchases. The â€Å"Add Quantity† is a command for adding the unit of the product. There is also the â€Å"Buy† and â€Å"Remove† selection in which the user can easily remove and approve the products that will not be purchased and will be acquired. There is also the â€Å"Previous Transactions† selection for easy tracking of customer’s transaction.Fig. 5. 4. 2 Payment The payment area of the system shows the total amount purchased, amount tendered, and the change is being calculated for faster computation. The â€Å"Purchase† command serves as the finish button transaction. Fig. 5. 4. 3 Daily Report of Sales The daily report part of the system shows the 24 hour transaction made. The date is being displayed as selected in â€Å"Display Report† command. The transaction number, product purchased, product price, quantity, total price and date purchased are displayed. The total profit Fig. 5. 4. 4 Weekly ReportThe weekly report part of the system is almost the same with the daily report display; the difference is it is viewed weekly from the chosen date to a specified date with 7 days range. Fig. 5. 4. 5 Monthly Report The monthly report of the system shows the monthly transaction of Graph Image Paint Center and has the same features with daily and weekly report system. Fig. 5. 4. 6 Inventory Record The inventory record system serves as the product storage management in which it shows the quantity available in the store. The critical quantity is included in order to monitor the order point of the store.The price of all the products is also shown. The â€Å"+† command indicates the adding of another product when there is a new product to be stored. The â€Å"X† indicates the removal of the product. The â€Å"paper and pen† box is a command that edits the product name and product number. Fig. 5. 4. 7 Customer’s Profile The Customer’s Info area indicates the customer’s name, customer’s address, and customer’s ID and contact number. The â€Å"X† it the edit command which manages the customer’s information. 5. 5 PROPOSED SYSTEM DATA DICTIONARY: Table 5. 5. 1: Sales Information Proposed System Data Dictionary| *Sales Information|Data Element Name| Type | Length| Valid Entries| Sample Data| | | | | | Customer_Name| Alpha-numeric| 30| any character (A-Z,0-9)| Juan dela Cruz|   |   |   |   | Juana Miller| Category| Alpha-numeric| 16| any character (A-Z,0-9)| Gloss Latex|   |   |   |   | Enamel| Product_Number| Numeric| 10| any number (0-9)| 1005| |   |   |   | 206| Product_Name| Alpha-numeric| 20| any character (A-Z,0-9)| Nation-Gallons|   |   |   |   | Davies-1/4 Liter| Price_per_Case| Currency| 12| Php| Php2,045. 00| |   |   |   | Php610. 00| Quantity| Numeric| 10| Php| 12| |   |   |   | 5| Total_Price| Currency| 12| Php| Php1,128. 00| |   |   |   | Php15,600. 0| The Table shows the Proposed System Data Dictionary of the Graph Image Paint Center, This consists of the Sales Information of the Retail Store. Data Element, Type, Length, Valid Ent ries and Sample Data. Data Element involves the names, category, number, quantity and price of the product that the Retail Store has. Table 5. 5. 2: Daily/Weekly/Monthly Report (Transactions) Proposed System Data Dictionary| *Daily/Weekly/Monthly Report (Transactions)| Data Element Name| Type | Length| Valid Entries| Sample Data| | | | | | Transaction_Date| Alpha-numeric| 13| Valid Dates| 20130101|   |   |   |   | 1-Jan-13|Transaction_Number| Numeric| 5| any number (0-9)| 32| |   |   |   | 15| Product_Name| Alpha-numeric| 20| any character (A-Z,0-9)| Nation-Gallons|   |   |   |   | Davies-1/4 Liter| Product_Price| Currency| 12| Php| Php2,045. 00| |   |   |   | Php610. 00| Quantity| Numeric| 10| any number (0-9)| 12| |   |   |   | 5| Total_Price| Currency| 12| Php| Php1,128. 00| |   |   |   | Php15,600. 00| Total_Sales| Currency| 12| Php| Php18,900. 00| |   |   |   | Php6,700. 00| The Daily/Weekly/Monthly Report Transactions of the Retail Store which is the Graph Image Paint Center is discussed in the table and also the proposed systems dictionary.The same concept is shown in the table. With Data Element, Type, Length, Valid Entries and Sample Data are the one being discussed. This Table gives summarization for the store to have easy and productive results. Table 5. 5. 3: Payment Information Proposed System Data Dictionary| *Payment Information| Data Element Name| Type | Length| Valid Entries| Sample Data| | | | | | Total_Due| Currency| 12| Php| Php6,500. 00| |   |   |   | Php15,250. 00| Amount_Tendered| Currency| 12| Php| Php7,000. 00| |   |   |   | Php15,500. 00| Change| Currency| 12| Php| Php500. 00| |   |   |   | Php250. 00|The Payment Information of the retail store, Graph Image Paint Center is given in the table shown below, this has the same content because this is a Proposed System Data Dictionary, This table discussed the Total Due, Amount Tendered and Change of the store. Table 5. 5. 4: C ustomer’s Profile Proposed System Data Dictionary| *Customer's Profile| Data Element Name| Type | Length| Valid Entries| Sample Data| | | | | | Customer's_ID| Numeric| 12| any number (0-9)| 23| |   |   |   | 32| Customer's_Name| Alpha_Numeric| 12| any character (A-Z,0-9)| Ana Gonzales|   |   |   |   | Juan dela Cruz|Customer's_Address| Alpha_Numeric| 12| Php| Lagundi, MorongRizal|   | |   |   | Pandacan, Manila| Contact_Number| Numeric| 15| any number (0-9)| 2345678|   |   |   |   | 9108766543| The Table shows the Customer’s Profile Proposed System Data Dictionary of Graph Image Paint Center. The Data Element Name shows the information about the customer, it discussed the names, contact numbers, customer’s ID and address. Table 5. 5. 5: Inventory Information Proposed System Data Dictionary| *Inventory Information| Data Element Name| Type | Length| Valid Entries| Sample Data| | | | | |Product_Number| Numeric| 10| any number (0-9)| 1005 | |   |   |   | 206| Product_Name| Alpha-numeric| 20| any character (A-Z,0-9)| Nation-Gallons|   |   |   |   | Davies-1/4 Liter| Quantity| Numeric| 10| any number (0-9)| 12| |   |   |   | 5| Critical_Quantity| Numeric| 10| any number (0-9)| 200|   |   |   |   | 150| Product_Price| Currency| 12| Php| Php2,045. 00| |   |   |   | Php610. 00| The proposed System Data Dictionary of an Inventory information is shown in the table and the data element name discussed all about the paint products of the retail store, which are the item number, name and quantity. . 6 PROPOSED SYSTEM SPECIFICATION The proposed system is being operated through Microsoft Access. Microsoft Access, also known as  Microsoft Office Access, is a  database management system  from  Microsoft  that combines the relational  Microsoft Jet Database Engine  with a  graphical user interface  and software-development tools. Microsoft Access stores data in its own format based on the Access Jet Database Engine. It can also import or link directly to  data  stored in other applications and databases.The proposed system is a combination of sales and inventory which are linked to one another to easily monitor transactions and manage products. 5. 6. 1 MINIMUM SYSTEM REQUIREMENTS: Operating System: Windows XP or higher Processor: Pentium IV or higher Memory: 1 gb RAM Video Card: 256 mb Application Needed: Microsoft Access VI. CONCLUSION Therefore, the proposed sales and inventory system for Graph Image Paint Center is fast and reliable. They can manage inventory in automated way which will lessen the hassle of recording it manually. It may help the user to easily search for a particular transaction for later viewing of reports.