Research Proposal Csr Within the Cosmetic Industry

5000BUSRE: RESEARCH METHODS FOR BUSINESS | L’Oreal and Corporate Social Responsibility | PROPOSAL: To what Extent are the L’Oreal Group Socially Responsible, Specifically Concerning Animal Ethics? Is this Due to Consumer Preferences? | | Naomi-Louise Samuels (477083) | 4/16/2012 | ABSTRACT: This paper is a proposal for a project which will inform and ultimately conclude the attitude to animal testing within the cosmetic industry. Research will consist of; an analysis of UK and International Law, including EU Policy; primary and secondary research on the awareness of the consumers; in depth research concerning CSR within the industry using the L’Oreal Group as the case study. The ultimate purpose of the research project†¦show more content†¦This research will measure the affect CSR policy has upon potential consumers, ultimately effecting company turnover. 2.0 Literature Review: 2.1 What is Corporate Social Responsibility (CSR)? Recently Corporate Social Responsibility has been defined as â€Å"a view of the corporation and its role in society that assumes a responsibility among firms to pursue goals in addition to profit maximisation and a responsibility among firm’s stakeholders to hold the firm accountable for its actions† (Werther amp; Chandler, 2011) 2.2 Theory and Approaches to CSR Figure 2: Carroll’s Pyramid of CSR There are arguments for and against the integration of corporate social responsibility within the business strategy and development. There are four social responsibility strategies which managers can enforce: proactive, adaptive, defensive, obstructive (in order of decreasing social responsibility). Figure 2 depicts Carroll’s â€Å"pyramid of corporate social responsibility† (Carrol, 1991), it is a graphical representation of a hierarchy of responsibilities. Friedman argues that there is a trap which companies fall into, the limited managerial support for CSR is presented as an opposition to the profit motive, casting it as an addition to the existing methods of conducting business. Embedding CSR within organisations is an approach to achieve business success in terms of the triple bottom line (Meehan,Show MoreRelatedCorporate Social Responsibility Introduction : Csr Essay3633 Words   |  15 Pagesin addition to companies advancement, but in addition which they re able to consider the sociable rewards. Many ideas get told CSR through corporations in addition to companies at the moment are looking to budget for his or her time in the direction of CSR research. CSR have to enjoy an important position becoming an program involving the business plus the society. CSR must not be just as a voluntary motion used through the corporation; it should participate in the organization and should get presentedRead MoreBoots Strategic Planning and Implementation5135 Words   |  21 Pagesstrategy, production and operations strategy, finance and other business objectives. A weak strategic marketing planning could create wastage of resources and miss the opportunities. Effective strategy is able to correlate the different operations within the organisation in order to reach a common goal. Graeme Drummond, John Ensor, Ruth Ashford (2008) Strategic Marketing: Planning and Control (3rd edition) Task1: Alliance Boots Alliance Boots the chosen company for this essay is a leadingRead MoreStrategy and Society9783 Words   |  40 PagesAdvantage and Corporate Social Responsibility The Idea in Brief Many firms’ corporate social responsibility (CSR) efforts are counterproductive, for two reasons: They pit business against society, when the two are actually interdependent. 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Socially responsible companies consider the full scope of their impact on communities and the environment when making decisions, balancing the needs of stakeholder with their need to make profit. A company’s stakeholders are all those who are influenced by and can influence a company’s decisions and action, both locally and globally. BusinessRead More7 Eleven Case Study13121 Words   |  53 Pagessurrounding them. 14 Seven I Holdings Co.,Ltd. Commitment by the President COO Seven-Eleven We are striving for retail industry that responds sincerely to the demands of society. President and COO Seven-Eleven Japan Co.,Ltd. Toshiro Yamaguchi The establishment of Seven I Holdings in September of this year has put us in a position to meet compliance and CSR requirement as an operating company. 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The Executive And Ceo Of Pepsico - 1935 Words

Indra Nooyi is the Chairman and CEO of PepsiCo who has broken barriers as a global leader culturally, as a woman and as an immigrant. She has challenged the mindset of culture about women on many levels that says women doesn’t make good business leaders of corporations and cannot lead as effectively as men do because of their competing responsibilities as wife, mother and CEO. Indra has been able to successfully lead PepsiCo while balancing her roles wife, mother and business leader although it was not without cost to her both as a mother and wife. Indra Nooyi in finding balance as wife, mother and CEO she states that she has had to make some trade off and sacrifices. She shares that her journey has been filled with heartache, heartbreaks, regrets and some compromises. She speaks of a husband to whom she has been married to for 28 years and how supportive he has been of her journey but even more painful for him. She states that she has always tried to make time for her daught ers and also shared of her mother who resides in India whom she call at least twice per day. In prioritizing between being a CEO, wife and mother she states that it is the role of mother that comes first. Nooyi also gives credit to her faith in helping her to finding her balance with the responsibilities and being able to keep calm in the midst of challenging pressures as a CEO. Her home also reflects influences of her Indian culture that also keeps her grounded and connected to her culturalShow MoreRelatedExecutive Officer : Pepsico Change Initiative1113 Words   |  5 PagesPAGE PepsiCo Change Initiative 6 Unit 4: Assignment Focus Paper PepsiCo Change Initiative Michelle Kinyungu GM504-01 Organizational Excellence and Change June 21, 2016 Dr. Barbara-Leigh Tonelli Introduction In today?s business world, whether it be a local or global organization there must be change in women?s leadership. 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The majority believe â€Å"it was a business imperative because their companies needed it to stay competitive, and they believed it was a moral imperative because of their companies needed of their personal experiences and values† (Broysberg Connolly, 2013). Steve Reinemund was the first senior leader at PepsiCo to focus on diversity and inclusion from a per spective of changing the entire cultureRead MoreMarketing Analysis : Executive Officer1594 Words   |  7 PagesInternal Analysis Management Team Indra Nooyi serves as the Chairman and Chief Executive Officer (CEO) of PepsiCo. Nooyi was named President and CEO in 2006 and became a member of the Board in 2007. Nooyi has been with PepsiCo since 1994. Before becoming President in 2006, Nooyi served as the Senior Vice President and Chief Financial Officer of PepsiCo Other members of management include: John Banner (Executive Vice President, Communications), Oswald Barckhahn (President, North American Nutrition)Read MoreAmericas Best Leaders: Indra Nooyi, Pepsico Ceo732 Words   |  3 Pagesplayed lead guitar in an all-women rock band in her hometown of Madras, India. She was a cricket player in college. She sang karaoke at corporate gatherings. Today, Indra Nooyi presides over 185,000 employees in nearly 200 countries as the chief executive of PepsiCo. And she still performs on stage at company functions. 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PepsiCo is aRead MoreMarketing Strategy Of Pepsico, Inc.1037 Words   |  5 PagesIntroduction PepsiCo, Inc. was established through the merger of Pepsi-Col and Frito-Lay in 1965 and is now responsible for the selling of many soft drinks and snacks through acquisitions of Seven-Up, Pizza Hut, Taco Bell, KFC, Tropicana, Quaker Oats, and Gatorade in following years. This corporation been a forerunner of diversity and inclusion initiatives since the 1960s by appointing the first African American vice president at a major company. 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To begin, let’s discuss the two company histories. PepsiCo, Inc. was established through the merger of Pepsi-Cola and Frito-Lay. Pepsi-Cola was created in the late 1890s by Caleb Bradham, a New BernRead MorePepsico Case Study1000 Words   |  4 PagesPepsiCo is widely known as one of the largest snack and beverage companies in the world. In 1965 Pepsi-Cola and Frito-Lay merged. Pepsi-Cola was a widely successful soft-drink company and Frito-Lay specialized in snack food. It was in 1898 when a pharmacist from New Bern, North Carolina, Caleb Bradham created the carbonated beverage called Pepsi-Cola. Frito-Lay was created in 1932 when a man named, Elmer Doolin from San Antonio, Texas started to manufacture corn chips; called â€Å"Fritos†. (Gamble) These

Plastic Surgery On Society Health And Social Care Essay Free Essays

string(164) " of being made merriment of and being pushed away by the society has driven the people, particularly the young person and the aged section to set about such steps\." The promotions in engineering in medical scientific discipline have opened the doors to better intervention possibilities with minimum side effects being witnessed station intervention. Peoples are now able to avail interventions for such complications which require extremely complex and minute processs to be performed where the deductions of the being of mistakes are extremely fatal. With the inclusion of robotic engineering and advanced medical equipment substructure, processs have now become extremely convenient and accessible to the people and this feasibleness has besides enabled the health care professionals to supply better medical service to the consumers ( Reconstructive Plastic Surgery Overview, 2008 ) . We will write a custom essay sample on Plastic Surgery On Society Health And Social Care Essay or any similar topic only for you Order Now The development of plastic surgery that has been witnessed over the recent old ages has given rise to assorted chances wherein the usage of medical engineerings are being used to heighten personal physical characteristics instead than seeing the medical processs as a agency of intervention of unwellnesss. Among these processs, plastic surgery is the most widely sought characteristic alteration and sweetening methods which have enabled farther developments in the medical field. Plastic surgery had originated as a means to supply rehabilitative steps for the damaged parts of the physical parts of the organic structure. These parts can acquire damaged or injured due to accidents or assorted other stimulation. Plastic surgery aims at retracing and / or modifying the visual aspect every bit good as the map of the several limb ( Reconstructive Plastic Surgery Overview, 2008 ) . Plastic surgery is divided into two parts, decorative plastic surgery and rehabilitative plastic surgery. Cosmetic surgery seeks to better the patient ‘s characteristics on a strictly beauty degree. Reconstructive surgery seeks to repair any physical characteristic, which is deformed by unwellness, accidents or birth defect or imperfectness. It besides provides a important grade of functional sweetening so as to enable the patient to recover most of the existent functionality which existed for the several portion. Traditionally these procedures have been used to handle amendss and conceal the cicatrixs originating out of deep lesions or skin harm. Reconstructive surgery is besides being considered as a feasible option for those who want to heighten one ‘s mobility and functionality in instances of incidents which render a individual partly disable ( Reconstructive Plastic Surgery Overview, 2008 ) . Cosmetic plastic surgery nevertheless is one of the most popular medical processs to be undertaken today with the advancement of this process being witnessed geographically. This has been farther strengthened by the presence of medical touristry possibilities which has enhanced the possibilities for availing the decorative intervention in foreign locations. One of the primary grounds which can be attributed to the addition in the use of decorative surgery processs is the desire of the people to resemble their favourite famous persons in footings of physical visual aspect and beauty. Peoples have been known to pass immense sums of money and have undertaken painful attempts in order to do themselves similar to the famous persons. Though this may look like a mere captivation and grasp of the famous persons by the fans, there is a dark side to the uninterrupted use of such processs wherein an compulsion is created in the people sing the frequent use of the processs for keeping their cove ted degrees of characteristics. Plastic surgery is associated with a broad scope of results witnessed chiefly on the emotional, psychological and physical degrees. All of these degrees have positive and negative facets associated with them ( Reconstructive Plastic Surgery Overview, 2008 ) . However the current tendency of going competitory in footings of physical characteristics has led to the inauspicious results being witnessed in instances where the patients have resorted to the usage of new unseasoned drugs or in instances when there is a natural inauspicious reaction to the process. In either instance, there is a terrible impact of these processs on the societal environment wherein assorted persons and groups are subjected to the results ( Reconstructive Plastic Surgery Overview, 2008 ) . General Impacts of Lipoplasty: The turning corpulent and fleshy population in the universe today has led people to seek suction lipectomy which is one of most sought decorative processs for cut downing the fat content in the organic structure. However this process has now diversified into processs being conducted on specific parts of the organic structure wherein the fat is removed normally by equipment which is used to suction the fat that is antecedently made into a more liquid province by agencies of certain chemicals. It is due to this suction of the lipoids that the process has been popularly termed as suction lipectomy. This process is an instant solution to overweight and people are provided important alleviation from traveling to the gym or to set about strenuous exercise agendas. But this process is an invasive procedure affecting the surgical invasion of the equipment into the organic structure and hence like any other surgery, there is a reasonably high hazard of the happening of inauspicious reactions to the process. These hazards are inclusive of bad bruising, thrombophlebitis, redness, Contour Irregularities, numbness, puncturing of the internal variety meats, infections, pneumonic hydrops, pneumonic intercalation, tegument Burnss, and allergic reactions to the processs and / or the drugs used, complications in the lungs or the bosom, lidocaine toxicity and in some instances, even decease. There is a important deficiency of consciousness about such processs in the society wherein the people are normally awed by the benefits of the process and in their attempts to accomplish the desired results they overlook the possible hardships which could be experienced by them if equal safeguards are non undertaken ( Sunishka Wimalawansa, 2009 ) . There is a high degree of fight in the society which is characterized by the inordinate accent being maintained on the expressions of a individual. The current tendencies indicate the demand for every person to possess the perfect organic structure and fat free personalities so as to be able to look acceptable in the societal kingdom. The fright of being made merriment of and being pushed away by the society has driven the people, particularly the young person and the aged section to set about such steps. You read "Plastic Surgery On Society Health And Social Care Essay" in category "Essay examples" While the young person and the aged cabal of the population have differing demands from the suction lipectomy process, the results have been reported to be drastic which non merely has a durable impact on the emotional kingdom of the people but it has besides driven people to bizarre behaviour. The aged are motivated for following this process as it helps them to look younger even though their natural capacity and opposition is maintained as per their existent age. Social norms and peer force per unit area agents dictate the extent to which the people may travel to transform and modify their visual aspect ( Sadick, 2008 ) . The older cabal ‘s demand to look immature and dissemble one ‘s true age has reached paramount importance in people. They try to copy the famous persons and take attempts to be able to hold a vernal personality like them. These instant alterations are hazards for the people as the famous persons undergo infinite processs affecting big disbursals made in this respect. As a consequence of the high demand for these processs, the medical practicians have increased overall costs of the processs which have resulted in the being of another issue for the society in footings of pecuniary inadequacy. Peoples have been known to pass immense sums of valuable money to set about these processs which may hold a direct impact on the other fundss which the people may hold. Their compulsion with beauty has caused more harm than good when a bulk of the income of the members of the society is being diverted to the payment for the plastic surgeries. Another facet of this state of affairs is t hat people have been known to get loans for obtaining the financess for the intervention processs. These processs are non merely short lived but in order to keep the effectivity of the results, these processs need to be repeated after specific intervals which non merely affects the wellness of the person but besides incurs immense disbursals for the patients ( J A ; aacute ; vo, 2012 ) Emotional and Psychological Impact of Lipoplasty on the Society: Fleshiness is a serious societal immorality where corpulent people are frequently made the topic of jeer and are looked down upon in the society. This behavioural response of the people in the society drives the people to set about such drastic steps to accomplish the coveted physical characteristics. But in this procedure, the people set up really high outlooks from the processs with unreal and excessively ambitious results being expected from the medical practicians. In the event of the accomplishment of fewer results in comparing with the coveted results, the people might come in a province of depression which is further complicated by the deficiency of emotional support being provided to the patients. Another inauspicious result which is apparent in such instances is the return of fleshiness which would impact overall perceptual experience of the patient. When faced with this contradiction, the patient either loses all religion in the processs or is driven to set about more proce sss till the clip the desired results are achieved. However the human organic structure has adaptability continuance and such drastic and frequent alterations in the organic structure might take to the rejection of the alterations and could give manner to severe complications that would hold a long term impact on the patient ( David J Castle, 2007 ) . Surveies have shown that fleshiness is one such status which can impact the psychological positions of the person. In the event of the development of complexnesss and contraindications in the patients, they may besides be exhibit turns of emotional effusions due to their perceived self image being much more glorious than the existent results. However the psychological facets of suction lipectomy do non ever have a negative result. The other facet of this process is that the decrease in organic structure weight and fat have enabled to do themselves more presentable in societal circles and this has been one of the major factors for the development of ego assurance in the people. In some instances, the effects of suction lipectomy have besides provided the persons with the opportunity of get bying with the quandary of societal individuality and presence quandary. Other plastic surgery processs have enabled people to dissemble their cicatrixs and other such characteristics such as gynaec omastia which may seen socially unacceptable due to their eccentric characteristics and mentality. In footings of suction lipectomy, gynaecomastia is the major issue refering the male population as this status leads to the expansion of the mammary parts in males which makes them resemble like female chests. This is non merely an awkward characteristic sing the image of the male in the society but besides subjects the patient with societal jeer and rejection at times. With the aid of suction lipectomy, the people are able to do themselves more presentable to the society and thereby get awaying jeer or being made the topic of rejection. This is an illustration of the benefits of the use of plastic surgery processs on the emotional and psychological facets of such processs ( David J Castle, 2007 ) . Peoples globally have generated a belief in the society where the demand to hold perfect organic structure proportions defines the mode in which the image of a individual is perceived in the society. This perceptual experience has besides infiltrated the confines of the households where hubbies have expressed an involvement in the physical mentality of their life spouses. If the married womans are unable to follow with their outlooks, so their soldierly relation is frequently nullified as the work forces seek more beautiful opposite numbers for their married womans. Every civilization puts frontward certain features that are preferred in both work forces and adult females and the absence or deficiency of such characteristics causes depression in the people as they are non seen in a feasible place in the society. This besides drives them to set about the surgical processs in order to get the better of their defects. The demand for these processs to be adopted by adult females is acqui ring attending of their hubbies. The positive facets of this scenario are that they are made capable of run intoing the outlooks as per societal norms and in bend they are able to engender spouses with good physical features. They besides develop a higher degree of assurance which enables better interactions to be maintained in the societal kingdom. The negative facets of this scenario is that the possible complications originating from such processs could turn out to be fatal for the patient and their finding to follow with societal norms would merely take to sculpt results being faced by them ( David J Castle, 2007 ) . Effectiveness of the Plastic Surgery Procedures: The effectivity of the plastic surgery processs has ever been a subject of argument as the rating of the results is significantly dependent on the perceptual experiences of the people and the extent to which the surgical process is able to stand up to their outlooks. There are several factors which may take to the development of complications or may even decline the complications that have surfaced in the patients. The bulk of the factors pertain to the physical features of the person and the ability of the individual ‘s immune system to integrate the drugs that are administered in the procedure ( What Is Liposuction? Liposuction Risks And Benefits, 2012 ) . The followers is a summarisation of the factors that contribute to the development of the complications in the patient station operation: Sl. No. Factors impacting Surgery Possible Complications Factors declining Complications 1 Age of Patient Infection at the operation site. Smoke and / or Consumption of spirits in any signifier 2 Overall Patient Health Excessive hemorrhage. Damaging of connective tissues. 3 Patient ‘s Medical History Bruising of the operated site / part. Happening of skin harm due to proviso of radiation therapy. 4 Extent of the abnormalcy / malformation Incomplete healing of lesion. Adverse effects of weakened immune system due to the presence of HIV+ in the patient. 5 Expectations of the patients Surgical complications Poor nutritionary wonts. 6 – Complications based on the type of anaesthesia used during the process. Decrease in blood flow station operation which could detain the healing of the operated site and could take to the incurrence of assorted infections. ( Reconstructive Plastic Surgery Overview, 2008 ) The above mentioned factors determine to some extent the predicted result of the surgeries in such conditions. The processs conducted on the patients are irrevokable and irreversible but this does non intend that the effects of the surgery are besides lasting. These alterations last for a limited clip on the footing of the precautional steps and the environmental factors impacting the same ( What Is Liposuction? Liposuction Risks And Benefits, 2012 ) . Procedures such as suction lipectomy have been late reported to hold uneffective results. But the patients do non see their ain personal features or the deficiency of equal attending being given to the operated site. In the instance of such deficiency of attention, there is a high hazard of developing complications. If intelligence of such drastic results are made public so the people are misled either deliberately or accidentally to discourage from utilizing a peculiar engineering. While this may be considered as a positive move being made by the people, the negative facet associated with this is normally ignored as the people do non experience that the other facets have a important impact on their lives. But the mass disincentive to utilize a peculiar engineering has driven people to set about such processs in hastiness which are non certified by authorised organic structures and this subjects them to high hazard of damaging themselves and their external expressions drastically ( W hat Is Liposuction? Liposuction Risks And Benefits, 2012 ) . Research Data Analysis: In order to understand the deductions of plastic surgeries, a study was conducted so as to obtain the sentiment of the people sing the impact of plastic surgery processs, particularly suction lipectomy, on the societal kingdom. ( Please refer to Appendix A for a transcript of the Survey Prepared for obtaining the positions of the people sing plastic surgery. ) The sample size was maintained at 100 respondents consisting of people from all age groups and ethnicity. No specific population has been identified for the research as the society in general is constituted of people belonging to diverse cultural sections. Discussion: On the footing of the replies obtained by the study designed for this study, it was noted that people by and large indulge in plastic surgery today to heighten their characteristics and do themselves more attractive while avoiding the existent functional usage of the plastic surgeries. The attainment of a perfect figure was the primary ground stated by the respondents in the context of the demand to set about such surgeries. This is in support of our statement which highlighted this demand as the drive factor behind the use of these processs. Assorted responses were obtained from the respondents in the context of the proviso of emotional support which clearly indicates the fact there is no installation to supply the require support to the patients by agencies of which they may be able to get the better of their complications or even develop the needed assurance to get by with the alterations. Peoples have besides expressed their vacillation in accepting those members of the society w ho indulge in surgical processs for the sweetening of their characteristics. This is clearly a society specific position where the positions may differ from society to society. A bulk of the respondents were unsure of the effectivity of the surgical processs and were non certain whether these effects lasted everlastingly or for a specific continuance. In this respect it should be noted that the proviso of equal public consciousness is quintessential for keeping the efficiency and effectivity of the procedure. About 80 % of the respondents have agreed to the fact that these processs have been extremely good in the development of ego assurance in the people and the people have been enabled to do themselves more presentable to the society. Assorted responses were obtained when the respondents were asked whether people could be driven to compulsion and dependence with regard to these processs. Similar responses were obtained in the instance of the hazards associated with these processs which farther strengthen the demand for public consciousness to be made in this respect. Recommendation: In order to guarantee the effectivity of the plastic surgery process, the undermentioned recommendations are made: Awareness should be generated among the people sing the hazards involved with these processs and the results / complications which could develop if equal precautional steps are non undertaken. The outlooks from the process should be maintained realistically with no extraordinary and bizarre purposes being defined by the people. Tested and adequately certified processs should be sought by the patients in order to minimise the hazard of the development of station operative complications. The patients should measure their ain personal physical features and the resiliency of the immune systems before set abouting any process. The society should be encouraged to accept people in their existent individuality without specifying rigorous positions based on physical features. This is a signifier of complete biasness towards the members of the several society. Decision: Plastic Surgery is decidedly a great tool for rectifying physical malformations and get the better ofing societal carelessness due to the presence of these malformations in a individual. However the abuse of this blessing has resulted in the lives of many people with an every bit big population still enduring from the desperate effects of the surgeries. Most of these effects are realized after a important clip has elapsed after the surgery has been conducted. It is quintessential for people to understand the hazards associated with these processs before choosing for it. The disenchantment offered by widespread promotion of such processs by famous persons has endangered the wellness and lives of many who undergo this life changing process merely to accomplish flawlessness immediately. A thorough cognition of such surgeries should be availed to salvage non merely 1 ‘s ain life and wellness but besides of those who have been influenced into choosing for such processs. Hence the de ductions of plastic surgery portray a important negative impact on the people ( Holley, 2011 ) How to cite Plastic Surgery On Society Health And Social Care Essay, Essay examples

Culture as Human Capital

Question: Discuss about theCulture as Human Capital. Answer: Culture has been used as an asset which is tangible and intangible expression. There is a significant relationship between culture and human capital investments. Both the culture and human capital complement each other to develop to skill acquisition. Investment in human capital has gone hand in hand with material investment. Human capital has been viewed as trait in knowledge, skills, attitudes, beliefs, attitudes talents, abilities, experience, judgement and wisdom. The resources obtained are the total capacity of the people that represents a form of wealth, which can be utilized in the achievement of goals. In accounting management culture, it is a concern of how it can be utilized as a capital asset. It is used for location of accounting errors and thus is essential for success of any organization. Human capital has been viewed as an important economic growth factor. Recommendation Cultural investment on human capital on factors such as education, training and medical care affects rate of return of an individual which necessitates skills assessment for accounting field. Human capital has been utilized as a means of production yields more cultural values in the organization. Culture is an internal process which should incorporate accounting standards for effective professional judgement. External rules have insignificant impact on the values of a society or organization when proper and efficient accounting standards are in place. Culture consideration on influences is needed to maintain profession basic purpose. Usage of accounting tools are relevant for financial management that offers accountability and focus towards positive culture abased society.

Martin Luther Lived From 1483-1546. Luther Was Born On November 10, 14

Martin Luther lived from 1483-1546. Luther was born on November 10, 1483 in Eisleben in the province of Saxony. His protestant view of Christianity started what was called the Protestant Reformation in Germany. Luther's intentions were to reform the medieval Roman Catholic Church. But firm resistance from the church towards Luther's challenge made way to a permanent division in the structure of Western Christianity. Luther lived in Mansfield and was the son of a miner. He later went on to study at Eisenbach and Magdeburg. After studying at these institutions he moved on to study at the University of Erfurt. Luther started out studying law, but then went on to enter the religious life. He went into the religious life due to the fact that he felt that he would never earn his eternal salvation. He didn't feel that all of the prayer, studying and sacraments were enough. Therefore, Luther felt that he would never be able to satisfy such a judging God. Not being able to satisfy this God meant eternal damnation. After entering the religious life he later became an Augustinian monk and entered the Augustinian monastery at Erfurt in July of 1505. While in this monastery Luther became a well known theologian and Biblical scholar. In 1512 Luther earned his doctorate in theology and became a professor of Biblical literature at Wittenberg University. Luther took his religious vocation very serious. This led him into a severe crisis in dealing with his religion. He wondered, "is it possible to reconcile the demands of God's law with human inability to live up to the law." Luther then turned to the New Testament book of Romans for answers. He had found, "God had, in the obedience of Jesus Christ, reconciled humanity to himself." "What was required of mankind, therefore, was not strict adherence to law or the fulfillment of religious obligations, but a response of faith that accepted what God had done." In other words he realized that religion is based on love and not fear. Basically, he realized that everyone is burdened by sin because it happens as a result of our weaknesses. He concluded that man could never earn his salvation by leading a blameless life or by performing holy acts. Instead, man's salvation was a divine gift from God resulting from faith in Jesus, especially the saving power of his death and resurrection. This was known as the protestant doctrine of "justification by faith alone." The fact that Luther believed this, lead him into his first confrontation with the Catholic Church in 1517. All of this influenced Luther to write his Ninety-Five Theses in 1517. The leader of the Catholic Church, Pope Leo X, was trying to raise money in order to build St. Peter's Basilica in Rome. To raise money the Pope offered the sale of indulgences. Basically, these were donations of money that would give partial forgiveness for people's sins. So, on October 31, 1517, Luther posted these Ninety-Five Theses or propositions on the door of the Wittenberg Catholic Church. These Ninety-Five Theses denied the right of the Pope to sell indulgences for the forgiveness of sins, among other challenges. His authorship of the Ninety-Five Theses would make Luther the leader of the religious movement or reformation towards Protestantism. Pope Leo X forced Luther to appear before Cardinal Cajetan in Augsburg. Here the Cardinal demanded Luther to take back everything that he said in his Ninety-Five Theses. Luther said that he would if his Theses could be proved wrong by use of the Bible. Later in 1521, Pope Leo X issued a "Bull of Excommunication" towards Luther. Emperor Charles V was expected to enforce the Excommunication. Charles V formed a "diet" in the town of Worms and asked Luther to attend this meeting so that he could be examined. Once again Luther was asked to take back everything that he had said in his Ninety-Five Theses. Luther refused again and was outlawed. Anyone could kill Luther and they would not have been held accountable to the law for punishment. Luther decided that it would be best to relocate under these circumstances. He had a friend that was an elector of Saxony that helped him escape. So, Luther disguised himself and

One experience which taught me a positive lesson

One experience which taught me a positive lesson Free Online Research Papers Life experiences bring knowledge to people. Having a lot of good and bad experiences helps us improve our way of thinking; it opens our minds and teaches us unforgettable lessons about life, lessons that we have to apply in the future. I have lived such a life experience in my last high school year. Along with 12th grade and turning up eighteen years old, I was going to become independent, ‘on my own feet’ as some would say. Time has taught me how to take fast decisions. Some of them were bad decisions, some were good. It was a very difficult period for me, as I was forced to fight against time, stress, hidden emotions and most important, I had to choose the road to follow for my career. The final exam was a hard challenge. There were times I felt I would quit; times of weakness when I searched peace in a cigarette without thinking it can make me dependent, all these times I was teaching a great lesson: maturity! I realized I wasn’t a kid anymore and that my own destiny can be influenced by a simple decision. This experience made me learn what truly means making sacrifices for achieving your goals. I gave up to my free time to replace it with hard working, interminable tiredness and meditations. It wasn’t an easy sacrifice, as desperation said her word in some moments. But the most important thing is the positive lesson it taught me, that is, never gives up fighting, no matter what happens because there is a hope for everything in life, and loosing it doesn’t bring you close to your goals. I have lost some of my friends for being able to reach on top, and this thing taught me what true friendship really meant and that some people we see as friend s can turn out to be our worst enemies. However, I learnt that telling everything about yourself can only bring bad things, because you can never know how a relationship can turn out between people. I can say I found myself again in this last high school year, rediscovered my ambition and passion for the things I do and I even regained my patience. I also had happy moments when I met new friends that I wasn’t hoping for and that gave me strength to continue. In conclusion, every life experience can teach you something and you don’t have to be afraid of experiencing because there is a hall life ahead waiting for you to live it. Research Papers on One experience which taught me a positive lessonBook Review on The Autobiography of Malcolm XTrailblazing by Eric AndersonThe Hockey GameStandardized Testing19 Century Society: A Deeply Divided EraHip-Hop is ArtAppeasement Policy Towards the Outbreak of World War 2Capital PunishmentPersonal Experience with Teen PregnancyHarry Potter and the Deathly Hallows Essay

Article Example | Topics and Well Written Essays - 750 words

Article Example The approved measured was very controversial because it went against the principles of free trade. The U.S historically has prided itself in being a country in favor of free trade. The purpose of this paper is to evaluate the tire tariff on Chinese imports and to determine the impact of this policy. The U.S. government and President Obama promised the American people that they would protect the country against the threat the Chinese economy poses. I agree with the President’s decision to impose a tariff on Chinese tire imports. The reason that I believe this was the right decision is because the tire industry in the U.S. had reached a point in which it needed governmental intervention to salvage a dying industry. Between 2005 and 2009 the U.S tire industry lost 5,000 jobs. The tire industry is a byproduct of the automobile industry. The U.S. has always prided itself in the accomplishments of the Big 3 automakers. The policy to protect the U.S tire industry by imposing a tariff seems like a logical move because Chinese imports were cannibalizing the U.S. market. During the last five years Chinese imports of tires had tripled in volume. The new tariff on Chinese tire imports benefits the U.S tire manufactures that have operations in the United States territory. ... This new policy should help ignite job creation in the U.S. tire industry. Another stakeholder group that benefits from the policy is low price tire manufactures outside of China. The group that is hurt the most by this policy is Chinese tire manufactures. Another stakeholder group that is potentially hurt by this policy is the consumers of tires because they will not able to purchase Chinese imported tires at rock bottom prices anymore. The decision to impose a tariff on Chinese tires was a difficult one because the U.S. typically does not believe in the use of protectionism. Protectionism can be defined as the government’s placing of tariffs or quotas on imports to protect domestic industries from global competition2. If the government were to impose tariffs of all goods imported into the United States then the U.S. would be in complete violation of the WTO and it would not be promoting free trade. Another negative consequence of imposing tariffs on all goods imported is tha t it would raise the prices of all consumer goods which would lead to inflation and higher cost of living for the American people. If tariffs were imposed on all items coming into Broward County my life would be very different because I probably would have to get a second job just to pay for my living expenses. The prices of consumer goods would skyrocket at Broward County. Governments often have to make tough decisions that may have political and economical backlash. President Obama made the right choice to impose a tariff on Chinese tire imports because China was cannibalizing the market by flooding it with millions of cheap tires. The excess amount of cheap tires in the marketplace was hurting this industry as American companies could not make a profit due to the

Free speech, privacy and censorship Essay Example | Topics and Well Written Essays - 750 words

Free speech, privacy and censorship - Essay Example The advent of the Internet opened new possibilities for achieving free speech using steps that do not depend on legal measures. Pseudonymity and data havens (such as Freenet) gives rise to free speech, as the technology guarantees that material cannot be erased (censored). A Gripe Site, in theory is one of the latest forms of exercising Free Speech on the Internet. It is worth mentioning in this regard that websites, which fall foul of government censors in other countries, are more often than not re-hosted on a server in a country with no such bindings. Fact that the United States has in many respects the least restrictive governmental policies in the world on freedom of speech, number of websites re-host their content on an American server and therefore escape censorship while remaining online to their target audience. The Chinese government has come up with some of the most sophisticated forms of Internet censorship in order to minimize or eliminate access to information on sensitive topics such as the Tibet, Taiwan, pornography or democracy. Censorship can be defined as the control of forms of human expression. More often than not, it is implemented by the government. The main objective of censorship is to stabilize or improve the society that the government would have control over. It is worth noting that censorship generally applicable to acts that occur in public circumstances, and most formally involves the suppression of ideas by regulating expression (3). Moreover, discussion of censorship often includes less formal means of controlling perceptions by excluding various ideas from mass communication. Therefore, what is censored may range from particular word to entire concept but one thing for sure it is influenced by value systems. The Jyllands-Posten Muhammad cartoons controversy came into the limelight when twelve editorial cartoons, most of which depicted the Islamic prophet Muhammad, were published in the Danish newspaper on September 30, 2005, which they said they were doing as part of a debate regarding criticism of Islam and self- censorship. It is worth pointing in this regard that the rationale for censorship is different for various types of data censored. Religious censorship is the route by which any material objectionable to a certain faith and religion is erased. More often than not this type of censorship involves a dominant religion forcing limitations on less dominant ones. Alternatively, one religion may stop the works of another when they believe the content is not appropriate for their religion. In the same way religious groups have often sought to censor scientific facts or fictional works which they think undermine or threaten their beliefs. Privacy can be defined as the ability of an individual or group to keep their lives and personal affairs out from public view, or to stop information about themselves from becoming known to people other than those whom they decide to give the information. There is a direct correlation between privacy and anonymity although it is often most highly valued by people who are publicly known (4). According to experts, privacy can be seen in the light of security-one in which trade-off between the interests of one group and another can become particularly visible. Recently, famous English footballer Ashley

Definition of Ethics Essay Example | Topics and Well Written Essays - 750 words

Definition of Ethics - Essay Example In the professional world, ethics refers to â€Å"the principles of conduct governing an individual or a group† (Merriam-Webster Dictionary). Professional ethics are rules that govern the actions of the people it covers. Ethics tells them what is acceptable behavior from one that is not. Connotative Meaning Ethics connotes a clear sense of the right things to do and the wrong things to avoid. Since ethics corresponds to established rules and laws, everyone is expected to follow and adhere to them. Ethics governs the behavior of people; it tells them how to behave and act in different situations that are acceptable to the norms of society. It is a standard against which people’s behaviors are measured. Being moral means conforming to accepted standards of behavior. Ethics also connotes a system of belief from which people subscribe. It is a shared consciousness among people composed of their beliefs, values, and aspirations which guide their daily living. Similar to laws , however, ethics in this sense is developed by the people and is passed on to other generations. Having survived the test of time, this gives ethics a sense of legitimacy making it even more useful as a set of guiding philosophies for the next generation to use. Ethics can also be considered an area of inquiry. Studying ethics as a branch of philosophy reveals the fundamental nature of the term and the sets of knowledge that have been built around it by philosophers. In this sense, the true nature of right and wrong is argued and debated. Inconsistencies, gaps, and limitations in the definition of morality are threshed out. This results to a connotation of ethics that transcends the boundaries of time and space. Professional ethics, on the other hand, emphasizes the need to adhere to those rules since deviations from them can result to legal consequences. Examples of professional ethics include physician, journalist, and business codes of ethics. These ethics act as guidelines that help professionals make the right decisions when faced with morally-challenging situations. Examples of these situations include a doctor considering euthanasia, a journalist covering a hostage crisis, or a corporate executive dealing with union issues. I see ethics as a set of moral standards that must be observed and followed. Having a sense of right and wrong is important because it translates into the behavior and actions of a person. Ethics is what directs a person to choose the right thing over the wrong one. Knowing the difference between right and wrong allows a person to make informed decisions when dealing with difficult situations. It enables a person to align his/her moral convictions with those of the established ethical rules. Adhering to ethics, however, remains to be a personal choice. Despite societal expectations to act and behave according to ethical rules, it cannot be avoided that people’s actions may sometimes deviate from the norm. Ethics, then, is a c onscious decision that requires constant effort from the person adhering to it. It is a conviction to follow established moral principles in order to achieve societal harmony. Ethics in this sense involves having to compromise one’s beliefs with the collective belief system that a society holds about proper behavior. Since ethics is constructed by society,

Educational Interview With A Professor Of Psychology

Educational Interview With A Professor Of Psychology Interview 9 (40mins) What percentage of your work time is spent on research? 40% What is your highest educational qualification? PhD in Applied Psychology What is your primary discipline or field of study? Department of psychology, Faculty of arts and social sciences What is your position? In-charge/Assistant Professor I: Could you please give me some details of your background and research experience? S: I did graduation from Lahore College for Women University and MSc in Psychology from Government College. I was awarded K.B. Nanak Buksh Silver Medal, Roll of Honor and Certificates of Merit for standing first in MSc Psychology. Recently I have completed PhD in Applied Psychology from the University of the Punjab. I am teaching undergraduate and MPhil Classes. My research work is in developmental, educational and on social issues, and currently working on psychological articles and also conducting seminars. I am doing teaching and research for 15 years and my administrative responsibilities include being an advisor of psychological society, BSc Coordinator, member of the departmental undergraduate committee, member of the departmental purchase committee and In charge of departmental computer lab. Due to the extensive load of administrative responsibilities my research work has become stagnant. Our department creates opportunities for individuals to apply the knowledge that they gai n out of their academic experiences. I: How is the research work important to this University? S: I think it is the role of a university and the university is in the process of motivating researchers in doing research, but within this institution, I may not put more emphasis on the quality of work, as no one would do research. But if someone can produce a qualified research, it is quite appreciable. When a research is carried out it is important that the researcher should be put under supervision of the relevant faculty member. It is our job to facilitate them with all the essential directions and strategies. I: How is the research environment at this University? N: Our department of psychology gives sufficient chances to work together with the international community. We encourage our students and faculty members to take part in the seminars and workshops it is arranged at both the levels i.e. at national and international every year you can say I: What is the distribution of your responsibilities towards research? N: I have published 20 articles in the HEC recognized journal of social and clinical psychology and currently my two books are in the pipeline for publishing. In my opinion, having publication is a good thing because it can be an evidence for promotion. It is good to realize how these researches can be utilized in the practical way. Some researchers don’t publish their works. Having said that actual is administrative responsibilities, we as professors have high work load so it gets difficult to finish our research work that is why publications are due for quite some time. I: How much incentives you have available for conducting research? N: As social science is a dynamic system, it gives us more opportunities to do research because of its changes. Our thoughts right now may be changed in the future. Therefore the change of ideas can be the research topic itself. We should not limit our projects for studying current events in Pakistan, but look forward to the future or backward to the past, as well as observing other mysterious parts. In fact, the restriction of research is how people utilize research results for their monetary benefits. Some people understand that research in social sciences produces no monetary advantages. Therefore, we do not receive as much incentive as for other disciplines. I: How important is the collaboration with the international scholars? N: International exposure is very important if we want to excel as a nation. We do get opportunities to interact with foreign faculties for academic and research purposes. There are few universities abroad that have collaboration, capacity building and research development association with our university. I: How being an instructor, you judge the research work? N: Research plays a part in everything and we have projects to enhance research knowledge. The dean and administrative staff also support research activities. We have training programs about classroom research for developing teaching and research activities. Academics, which have no time to do research during working hours, have to do research as an overtime job. We encourage academics to do classroom research by beginning with small projects then moving to bigger ones later. We set classroom research training in the year 2004 and gained good response from our staff. We invited a qualified person to be a guest speaker and also did assessments after we finished the training course. We did this after 6 months to see whether academics had any research outcomes or not. We have never stopped helping academics to prepare for research funding. Moreover, at the beginning of May 2005, we provided training courses about how to write a qualified research proposal. We invited a national research er from the research fund regional office to teach and to inform us about the sources of funding. There were so many academics participating in this training course, and at least 10 lecturers who planned to submit their research proposals. I: What are the changes in the research situation from the past to the present? N: I think there is no difference between the levels of education. The level of education academics have, if they are interested in doing research, searching for answer, and utilizing the knowledge, then they have the ability to do research. The level of people’s ability to do research may differentiate because academics have inadequate fields of experience. Individuals who have more experience can see the world wider than the less experienced one. Therefore, the doctoral graduates usually have more knowledge than the lower qualified individuals because they have more opportunity to discuss with their advisors and other people. It drives those individuals to produce more research work, on the other hand when examining the quantity of work we cannot justify the claim that the doctoral graduates have more amount of work than the lower one. It depends on personal interest thus, it can be concluded that lecturers who have different levels of education may have different level of r esearch. Doctoral graduates do research for finding new knowledge, while the lower graduates may do research for utilizing knowledge and researching something that surrounds them. I: What is the impact that you think research can eventually make on your professional development and your institute? N: Psychologists are needed where there is a human factor involved. Our industry needs psychologist to ensure extended support, counseling and to encounter conflicts and then providing resolution. The researcher should not stop creating ideas because if he stops, he may not reach the desired destination of contributing to knowledge. This institute has two main responsibilities. Research is the most important task in introducing new technology and new knowledge, and this can then be shown to the public in the form of academic service. Our institution supports and encourages lecturers to do continuous research projects that bring benefits to institution, agriculturists, other people, and specific private companies who are interested in technological development. Therefore, research is a main duty for institutional development.

Comparing The Adventures of Huckleberry Finn and Pleasantville :: comparison compare contrast essays

The Adventures of Huckleberry Finn and Pleasantville Have you ever heard of the great Mark Twain? Many people have and recognize his novels by name; especially his most famous book called The Adventures of Huckleberry Finn. The great thing about Huck is that it was meant to be a simple book, but ended up deemed a classic. The reason for this is that it contains many great American themes and motifs. Many American novels, books and movies also contain these themes and motifs, making it very easy to compare Huckleberry Finn to Pleasantville. Although the plot of each story is very different, Huckleberry Finn and Pleasantville have the same motifs. Both the movie and the book have the motifs of going west, rebel vs. the establishment and Jim Crow/Shaman. This essay will compare these common American motifs. The "go west" motif is about the characters running away or escaping from where they previously were (this doesn't necessarily have to include a trip west). In Huck Finn the river is the tool used to help Huck and Jim escape from their life. The river helps to take Huck and Jim away from civilization and reunite them with nature. The river also helps to free them from "slavery", Huck being a "slave" to the Widow Douglas and Jim actually being Miss Watson's slave. In Pleasantville a life in colour is how the townspeople are allowed to "go west". When they are in black and white they have the perfect life, meaning that nothing can ever go wrong, therefore they can never learn from their mistakes. When David introduces the thought of thinking for themselves to the teenagers of Pleasantville they begin to notice that there are other places in the world, this begins to change things from black and white to colour. Both stories contain the motif of going west. Another motif in these two works is the Rebel vs. the Establishment motif. In Huck the rebel would be Huck and one of the establishments would be the "civilized" people in the book. Huck refuses to believe that people can be so shallow and religious, and also believes that this comes from being "civilized". The other establishment would the Widow Douglas/Miss.

Gender Identity Essay

Blonde hair, blue eyes, long legs, the perfect 10; Barbie. Barbie was the top selling doll for girl’s ages seven to thirteen from 1959 to 2006. This fashion diva has gone to Hawaii, has many different looks, a mansion, and a number of different vehicles. While Barbie has everything she could ever want, what does she teach our children? Little girls want to be perfect, like Barbie, a nearly unachievable goal. It lowers their self-worth and sets unrealistic standards. Because of this, some countries are restricting the sales of the dolls and even with the new advancement’s Mattel has made to improve Barbie’s â€Å"aura† so-to-speak, there is still a very prominent suggestive gender orientation; such roles now include, architect, computer designer, veterinarian, teacher, pastry chef, and female sports. Barbie dolls influence very stereotypical gender roles when developing gender identity; these toys teach that girls are to be tall, thin, pretty house wives an d caregivers. When children strive for unrealistic perfection it lowers their self-image and confidence. As stated; Barbie is the model of perfection. Barbie has negative influence on young girls, and makes then self-conscious about their physical appearance because of Barbie’s unrealistic body features. Girls aspire to be very thin, like Barbie. This leads to eating disorders at a young age and causes long term psychological harm. In Australia, there is a cosmetic procedure known as â€Å"The Barbie Treatment† It’s main patients are girls between the ages of 16 and 20. This unrealistic ideality of what a woman should look like creates self-loathing in girls who are perfect in their own way because they are less than the Barbie standard. World-wide, people are noticing the effects Barbie has on its children. From the UK to Australia to our very own United States, scholars and doctors have been studding the impact Barbie may have on their youth. Iran has banned Barbie dolls bec ause of the impact it’s having on their young girls. Barbie also sets a standard of â€Å"good house wifery† and vanity. The most popular Barbie dolls include Malibu Barbie, Barbie’s Home Kitchen and Beauty Shop Barbie; the perfect recipe for a perfect bimbo. Now – a – days, there are so many things women are capable of! It is truly disappointing to see that Barbie has such gender-specific roles in the past. Mattel has tried â€Å"upping the ante† so-to-speak by introducing new Barbie’s  with little to no success. In 2008, Mattel introduced its new Barbie Line: I can B. This introduced many different careers for Barbie. Architect, computer designer, veterinarian, teacher, pastry chef, and female Olympic Sports are her newest trends. While that’s all well-and-good, the roles are still gender oriented. All of them are care-giver roles. There is now a Facebook page for Barbie to â€Å"redeem† herself; this petition is asking Mattel to make bald Barbie’s and donate a percentage of the profit to research for childhood cancers. After 2 years and snide comments from the toy maker, news is they are finally in the planning stages for Barbie’s Bald Friend. Do we really want our children to believe that they are less than perfect the way they are? That they must be thin to be loved and appreciated? Should our young girls all just assume that the only role a woman has is to be pretty and take care of others? All people were created equal – not plastic. Society is morphed our ideology of a perfect ten from the Barbie standards. 12 year old children are considering cosmetic surgery – plastic surgery. Toys are meant to be played with – a child’s psyche is not.

buy custom Health Insurance essay

buy custom Health Insurance essay Health insurance is a term used to explain a program which assists in paying medical expenses. The term is common in the United States. It can be through social insurance or privately purchased insurance. There is a high concentration in the United States health insurance market. The top health insurance companies have formed over 400 mergers since mid of health insurance cover that is non-medical is disability income insurance. There is also supplemental coverage and long term care insurance programs that are non-medical. The health care in the United States depends heavily on health insurance. The two common insurance programs are not-to-profit and private health insurances that are available for individuals in the US. Many people do not have health insurance covers. This means that they are unable to have timely medical care. There is a 40 % higher risk of dying in comparison with those that have insurance covers. In the United States, a research carried out in 2004 showed that 45000 deaths were due to lack of health insurance cover. There is a debate in the United States over the possible remedies and causes of low level of insurance membership. The issue is analyzed together with the repercussions it has on the United States healthcare system. When one has an insurance cover, the health insurance company helps to settle the hospital bill. This means that one will not incur a heavy burden of paying the finances. When one has a health insurance cover, he or she is much more likely to visit the docto r for medical attention. There have been critics for and against health insurance in the United States. There are some reasons that can make an insurance company unable to pay medical bills. The insurance companies offering insurance cover aim at making a lot of profits. According to study done in the year 2011, by the pro-health reform group indicated an increase in profits. The nations largest health insurance companies reported more than 56% increase in profits in 2009 over the previous year. These companies include united health, WellPoint, Aetna, Humana and Cigna. They cover most of the Americans who have health insurance. The health insurance companies face a lot of critics for offering traditional insurance. This involves pooling of risks. This is because many Americans who buy the premiums do face the risks they insure themselves against. It is for this reason that health insurers can be considered to be low-risk money managers. They do gain a lot from long-term healthcare accounts. Other people argu e that insurance companies in the United States charge high administrative costs (Harry andKristina 57). The private insurance companies have a large share in the economy. They have employed more than 470000 people in the year 2004. These costs are making them unable to give complete cover on people of the United States. This has led to the high rate of death cases especially among people who require funds to have a surgery. The insurance industry has attracted weak insurer who are unable to work efficiently with hospital systems. The insurance company has attracted companies who have adopted shadow pricing. As a consequence, the companies are unable to pay for medical bills in hospitals. Many people continue to die every day when these companies fail to cater for their health expenses. In conclusion, I have a strong opinion that the health insurance companies should support people in paying medical bills. Many people are dying as illustrated. This is due to lack of finances to cater for their treatment. Those people who are undergoing surgeries should be supported by the health insurance companies regardless of whether they have paid or not. The federal government should intervene in this matter. This will help to reduce exploitation of people by the insurance industry. A lot of money go to the insurance companies from both individuals and the government. Most of these companies aim at increasing their profits. They do not get concerned with the health status of people in the United States. However, the whole industry has not failed entirely. Thus, needs a lot of improvements in the industry. I have an opinion that a law should be passed to have an extensive control of the insurance industry. Buy custom Health Insurance essay

Ahmedabad Municipal Corporation Essays - Ahmedabad, Free Essays

Ahmedabad Municipal Corporation Essays - Ahmedabad, Free Essays Ahmedabad Municipal Corporation Press Note AHMEDABAD - SMART CITY Ahmedabad Municipal Corporation (AMC) has started preparation of its Smart City Proposal for Stage 2 of the Smart City challenge. Ahmedabad had been selected as one of the 100 cities in Stage 1 of the challenge and will be competing to be in the list of top 20 cities selected in the first year of the challenge. Other cities from Gujarat to appear among the top 100 are Gandhinagar, Vadodara, Surat, Rajkot and Dahod. Cities judged to have the best proposals will receive funding under the smart city program in the first year of the challenge while the remaining cities will have the chance to compete again next year. AMC seeks active citizen consultation in the formulation of its smart city vision, mission and plan and would be inviting suggestions through social media, direct consultations and various forums shortly. Citizens are encouraged to participate in the process of achieving the vision of a smarter Ahmedabad by sharing their views and aspirations from a Smart City. In the initial stage, an online survey would be floated to gauge the major issues and citizen suggestions towards a Smart Ahmedabad. These would include opinions and comments on the current status of the city as well as suggestions on potential service improvements and citizen expectations. AMC is also considering competitions such as logo design and tagline contests for Ahmedabad Smart City with prizes to be given to the winning entries. Citizen inputs would be instrumental in creation of a smart city vision and plan for Ahmedabad. Further, multiple rounds of citizen engagement would be undertaken to focus on vision creation, co-creating solutions and finalization of city plans through various competitions, focus group discussions, discussions on citizen engagement platforms such as MyGov.in and direct consultations through public meetings, workshops, etc. Based on citizen inputs, AMC would devise area-based and pan-city initiatives to be incorporated in the smart city proposal. Specific solutions would be identified and citizen views would be sought in the second round of citizen engagement. Finally, citizen engagement would be held to gather feedback on the unique solutions identified towards making Ahmedabad a smart city. Ahmedabad Municipal Corporation has appointed Feedback Infra Private Limited, one of the leading integrated infrastructure services companies in India, to assist in the formulation of its Smart City Proposal. The firm is currently conducting a baseline survey of the city in consultation with various municipal departments. Winning the Smart City Challenge would provide a significant impetus to the next phase of city development and towards the goal of a Smart Ahmedabad. Citizen of the Ahmedabad are requested to provide their valuable suggession and feedback for the preparation of Smart city Proposal. The Suggession/Feedback forms are availabel on official website of Ahmedabad Municiapal Corporation (www.ahmedabadcity.gov.in) and social media pages. Municipal Commissioner

Religion in Africa- Explore how the Lemba cult of the Congo conforms Essay

Religion in Africa- Explore how the Lemba cult of the Congo conforms to the understanding of an ngoma-type cult of affliction - Essay Example Westwards, the rapids on the Zaire River required the trade to the coast to follow the routes on the land. For three centuries, all trade used the same inland routes. The Lemba controlled the trade on the north bank (Janzen, 1982). They kept the routes open and regulated the local markets (Janzen, 1982). In addition, they ensured that the rapid international trade did not destroy their local communities. The Lemba cult of the Congo conforms to the an ngoma type cult of affliction. By the mid-eighteenth century, a total of fifteen thousand slaves were shipped annually from the parts of Malemba, Cabinda and Loango (Janzen, 1982). The slaves were drawn from the inland societies which viewed trade as disruptive despite its economic advantages. The conflicts of interest between the social order and trade explain somewhat why the Lemba, a word meaning â€Å"to calm† (lembikisa) became associated with therapeutic affiliations- a â€Å"drum of affliction† (nkonko or ngoma) (Janzen, 1992). The Lemba’s illnesses are described in a variety of ways. For example, possession by Lemba’s ancestors, which is common in the drums as a mode of affliction to any illness affecting the heart, head, sides and abdomen, that is, the vital organs ofa human body, a typicalmiraculous recovery from a deadly illness, typical witchcraft symptoms and difficulty in breathing to mention but a few (Akombo, 2003). The erratic list of Lemba symptoms, however, tells little about it than it does the identification of the individuals who were afflicted in the Lemba community (Awanbor, 1982). Normally, it was the religion’s elite, chiefs, prominent healers, judges and especially the individuals engaged in mercantile work (Comaroff & Comaroff, 1993). The ability of such persons to harness success in commerce, as wellas their aspiration to wealth, is what made them vulnerable to the envy and evil thoughts by their kinsmen and thus in some sense marginal in the society and

Reserach review paper to discuss a topic related to developmental Assignment - 1

Reserach review paper to discuss a topic related to developmental diversity in early childhood - Assignment Example A learner with autism with very sensitive body is pained by touches, sights, smells, and sounds, which are normal to others. Many individuals with autism have cognitive impairment to some degree. When compared to cognitive impairment that slow growth, individuals with autism may show uneven development of skills (Gleason & Ratner, 2012). They might have difficulty in areas communication but might also develop skills in other areas like solving mathematical problems, creating music, drawing, or memorizing facts. Therefore, they might test higher on nonverbal intelligence tests. This paper discusses learning diversity of autistic children in English lessons. Autism comes in the first three years of life. Some children portray signs from birth while others develop normally then suddenly slip into symptoms when aged between 18 and 36 months. Nonetheless, some people may not show any sign of symptoms until demands of the situation surpass their capabilities. Autism is four times more in boys than in girls. It knows no ethnic, social, or racial boundaries. As mentioned above, autism is a disability that impairs socialization and communication. Students with autism experience challenge related to learning and reading. However, with targeted accommodation and interventions in reading instruction and assessment, they may become proficient readers. Therefore, understand the characters of the learners with autism are the firm important step for the development a practical instruction and appropriate assessment for them. Children with autism depict communication deficits, which may involve a total absence of the capacity to speak, along with focus on interests combine with repetitive patterns of behavior. The lack of an individual language skill can happen especially, in the area of conception of higher-level discourse that may also influence the reading compression ability. Some learners

Decision analysis task 1 Research Paper Example | Topics and Well Written Essays - 500 words

Decision analysis task 1 - Research Paper Example Based on a quantitative analysis of the above results of assembly line balancing tool, the overall efficiency of the workflow at the Shuzworld production facility for Rugged Wear boots assembly line can significantly be improved by reducing the number of workstations from the current 8 to five and combining certain tasks at some of the workstations in order to minimize idle time. Generally, it is evident that a number of the current tasks in the production facility can effectively be performed in one cycle without the need to exceed the cycle time. For example, task A takes full cycle time (10min) and therefore should be left on its one station alone. On the other hand, task B and C require 9 minutes and 10 minutes cycle while task D is an 8 minute task. However, the three tasks EF and G can easily be performed by a single workstation. This decision can be explained in the calculations below: Finally, the choice of assembly line balancing as a decisions tool in the workflow analysis is particularly based on the fact that it enables the organization to effectively determine the layout and organize its assembly line in the most efficient way by using the correct number of workstations (Heizer and Render, 2010). The initial and ongoing costs required for the new sandal line that is currently being introduced including the number of hours and the cost of labor every month can effectively be determined using an appropriate decision analysis tool. In this task, the selected decision making tool is the learning curves. Learning curves decision making tool has particularly been chosen because it provides the most appropriate way of analyzing both the initial and ongoing costs needed (Goemans and Williamson,1997). In addition, the tool also establishes the important relationship between the times required for the production. Based on this analysis, it has been determined that a 4 month

Education Essay Example for Free

Education Essay As they move into adolescents learning is obtained from multiple people including teachers, friends, and even through their surroundings. An ideal education promotes knowledge while incorporating valuable information that can be used to help in everyday life. â€Å"-Education is the process of acquiring knowledge. † True education comes in many different forms. Granted it is important to study the basic academic courses including reading, writing, arithmetic, science, and social studies which all will help set a strong foundation for the student. It is equally just as significant that the educator offer alternative information for the well-being of the student. Education should build not only on the text that lies within a book, but should also touch base with everyday life. Nutrient plays a key role in education. For someone to be alert, and attentive in class it is crucial for them to get a healthy meal to retain the information. There are many ways that administration can assist in this matter. For starters, they need to assure that every student gets a well-balanced breakfast in the morning and a wholesome lunch in the afternoon. We need to educate students that proper nourishment is a must. Every school should have a dietician design a meal plan that revolves around wholesome foods. Each student needs to be taught that good eating habits are essential to living a healthy life-style and being successful. A lot of health issues could be avoided if school providers taught children at a young age the difference between good foods and bad. Also, by putting the teachings into action and letting the children practice fun ways to create healthy dishes with their classmates and absorb an important lesson. So many people eat the wrong foods and suffer tremendously because, they are not educated on the proper foods to consume. Students need to be aware what can happen if they make poor eating choices, and how junk food effects not only their health and weight, but also their mental capability’s as well. Good eating habits need to be exercised in the lunchroom, as well as the classroom to be fully educated in nutrient. Physical fitness is equally important when speaking upon education. With computers and video games on the rise, it is more likely in today’s society for a child to be sitting in front of one of these devices, then it is for them to be playing outside. While these machines can be great educational tools and stimulate the mind, they do nothing when it comes to physical fitness. Physical education needs to be incorporated in the learning process. Students need to experience the joy associated with exercise. Physical education classes today are either limited or almost non-existent. Students should have a set time everyday for physical education. This will help fight obesity and promote healthy-living. Students need to be exposed to physical hard work and know that it pays off. The rewards associated with physical education are huge. It teaches the student how to get in shape and stay fit while building strength. Physical education gives the student the necessary tools to participate in after school sports as well as exposing them to different activities. By doing so it points the student in a positive direction, and gives them a clear outlook on life. It praises confidence and frowns on laziness. From this class the student will take away the skills needed to keep their body healthy and trim. It also will build social development with others while enlightening them. There is no better way to learn than learning through exposure. The student needs to be taught that a healthy body is equally important to a healthy mind. Education comes in many forms. Home economics at one point in time was quit popular in our school systems. Over the years the budget for this course has dissipated. But there is still great importance for this class, for both boys and girls. It is not out of the ordinary for students in today’s generation to graduate high school, attend college and not know how to function and live as young adults. This course is crucial for instilling the survival skills to transition from living at home with parents, to living on one’s own. All of the basic household duties should be taught along the lines of learning how to do laundry, sew, and prepare meals. Also how to clean properly and how to manage a household domestically and financially. These skills will be used in everyday life, and are important to be educated on. Education also means sophistication. Teachers play a huge role in sharing their knowledge through textbooks, and communication. They are truly the key in getting a student interested and excited about learning something new. If the student connects with the instructor it makes it easier to retain the information . We need educators who love their job, and who are happy to pass along valuable teachings. Even when a student gets discouraged, a good educator, who cares, goes beyond there call of duty to make sure the student is understanding the information. Even though they teach the basics courses which include English, Math, Science, and History, education should also give the student options. Being educated means you are well-rounded in different areas. It would be of great value if the student could study more than just the requirements. If they could pick out subjects that interest them, it’s more likely that they will absorb the information, and be excepting of the learning process. Since one-third of a child’s life is spent in a classroom its inevitable that the educator have a great deal of influence on how the student perceives learning. For the instructor it’s crucial that they find fun ways to motivate the student, while getting their point across. Being creative puts the student a greater advantage because, it stimulates the mind and makes them more willing to retain the facts. Smaller classrooms ensure that the student recieve more one on one attention. It takes a special person to be an educator, and provide enlightenment so the student can have a fair chance at success. Ultimately it is the individual who will decide what their future holds. Whether they choose to be a stay at home parent, have an office job, or work outdoors, their education is centered around what was learned in the classroom, and should roll over into their adult lives. Having an education is of great value, and it is that education that strengthens them as a person. It requires dedication, and motivation to build on the person you are, and the person that you will become. Every situation and ordeal that a person encounters builds on their character, and their mind growth. Education is knowledge learned from others. There are many people that contribute to the learning process. Of course the obvious is someone’s family, friends, or teacher , but really anyone who enlightens you into understanding something is educating you. The greatest phenomenon associated with education is that there is always something new to learn. An ideal education incorporates many individuals who share valuable information that can be used in everyday life, while generating options and opportunity for success.

The Benefits And Challanges Of Accrual Accounting Versus Cash Accounting Application Accounting Essay

The Benefits And Challanges Of Accrual Accounting Versus Cash Accounting Application Accounting Essay ABSTRACT This paper propose a depth understanding and critical evaluation of the benefits and challanges of accrual accounting versus cash accounting aplication for budgeting and reporting in Municipal Council of Kota Kinabalu, a local government in Malaysia. Motivation of this paper is drawn on the potential benefits of accrual accounting in budgeting and financial reporting of a local government as empirically established in other countries. However, despite the success stories of accrual accounting aplication in other countries, it has yet to be fully replicated in Malaysia. The expected contribution of this paper are; (i) Critical evaluation of financial management and reporting practices of local government in Malaysia; (ii) Empirically analysing the benefits and limitations of cash versus accrual accounting application in budgeting and accounting transaction of a local government, the case of DBKK; and (iii) Contributing to enrich the literature and body of knowledge of local government accounting practices in Malaysia. Keywords: Budgeting, Financial Reporting, Accrual Accounting, Local Government, Malaysia INTRODUCTION Motivation for Research The government manages its financial economic activities through public accounting. Public accounting systems aim at authorizing and recording cash receipts and expenditures in respect of an agreed budget. In most countries, it is not consistently regulated. There are two types of approach in public sectors financial reporting which are cash accounting and accrual accounting. In Malaysia, cash and modified cash is the current basis adopted by the Malaysian government. Malaysian government has also made a move in implementing the accrual accounting for public sectors (Abdul Samad, 2001). This is because accrual basis of accounting generates better quality of financial information and this information is necessary for the discharge of accountability and better decision making by internal management (Sutcliffe, 2001). Moreover, the traditional cash accounting system adopted in many countries is perceived as no longer satisfactory (Abdul Samad, 2001). Many countries like Australia, New Zealand and Canada have fully implemented this accounting reform in their government accounting. As for Malaysian context, according to Abdul Samad (2001), by looking at the experiences of the countries that had undergone reformation in the public sector, it could be concluded that the major demand for the push to accrual accounting is the growing demand for a greater transparency and better performances of the government sector and the companies controlled by the government. The objective of this study is to investigate and critically evaluate the benefits and challanges of accrual accounting versus cash accounting aplication in Municipal Council of Kota Kinabalu (DBKK), a local government in Malaysia. Arrangement of research proposal is as follows; the next section will discuss about the philosophical background related to Public Sector (PS) as well as accounting standards employed by them. This is follow by empirical analysis of cash vs. accrual budgeting and accounting application in PS. This expected to sheeds a light on identifying the potential research gaps. Following this is the research questions and contributions which are designed based on the identified research gaps. The final part of this paper summarises the research methodology and structure as well as research planning. PHILOSOPHICAL BACKGROUND Defining Public Sector in Malaysia Public sector is part of the economy concerned with providing basic government services whether federal, state or local/municipal council. Components of Public Sector in Malaysia is categorised into three tiers of government namely; federal government, state government and local government (Fatimah et. al., 2008). Public sector organisations exhibit a variety of social, economic, political and legal characteristics (xxxxx). Figure 1: Components of Public Sector in Malaysia The federal government s the highest tier of the government, which comprises of the minsitries, departments and public enterprises. Ministris are the highest boy in the federal administratives followed by government department/agencies which responsibles for implementing government policies. While, a public enterprises can be classified eiher as a statutory or non-statutory bodies. State government is the second tier of the government, which comprises of ministries (for Sabah and Sarawak only), department and public enterprises. The administrative mechniery of the State is headed by the State Secretary. The local government is in the third tier of the government hierarchy in Malaysia. The local government is governed by the Local Governmen Act 1976. By virtue of Section 2 of this Act, local authority mean any City Council, Municipal Council or District Council. In Malaysia, the power of the decision making is transferred to the local authorities administer their respective areas. In respect to the accounting management, Section 9(2) states that the local authority shall furnish the State Authority with such returns, accounts and other information with respect to the property and activities of the local authority. The Malaysians Public Sector Accounting Theory and Practices Accounting has been generally defined as the system of identifying, classifying, recording, summarising, analysing and reporting of financial data and information of an organisation in accordance with the accepted principles, concepts, conventions, standards, and regulation (Fatimah et. al., 2008). Public sector accounting is different from private sector accounting. Accounting and financial reporting for public sector are based on distinctive concepts, standards and procedures designed to accomondate their environment and needs of their accounting information users (Fatimah et. al., 2008). In Malaysia, the public sector accounting system is designed to comply with the Federal Constitution, statutory and other legal requirements. In general, the public sector uses fund accounting where seperate accounts are maintained for each fund so that limitations and resrictions placed on use of the resources allocated can be properly monitored. The government financial system and procedures can be devided into two categories namely financial procedures and non-financial procedures. The financial procedures related to the finance and accounting of public funds. While, the non-financial procedures on the aspects including finance and accounting. The government financial system and procesures are based on; (i) Federal Constitution, (ii) Financial Procedure Act 1957, (iii) Treasury instructions, (iv) Treasury circulars, (v) Government Accounting Standards, and (vi) International Public Sector Accounting Standards (IPSASs). The Government Accounting Standards (PPK) has been set p by the Accountant General Department since 2002. Its objective is to prescribe the standards and the basis for preparation of government financial statements in accordabce with the requirements of the Federal Constitution and the Financial Procedures Act 1957 (Revised 1972). According to the Public Accounts 2006, the Accountant General Department has issued the following PPK; Table 1: PPK Particulars Issued On Effective for Financial Year 1 Government Accounting Policies November 2002 2003 2 Presentation of Financial Statements May 2004 2005 3 Consolidated Revenue Account May 2004 2005 4 Consolidated Trust Account December 2004 2006 5 Consolidated Loan Account December 2004 2006 6 Investment December 2004 2006 7 Cash December 2005 2007 8 Statement of Memorandum Account December 2005 2007 9 Foreign Exchange June 2007 2008 10 Government Grant June 2007 2008 Source: Public Account 2006, as cited in Fatimah et. al., 2008 Basis of Accounting The Federal and State Government have been adopting modified cash basis of accounting in the preparation of the annual financial statements where expenditures incurred in the old financial year but not yet paid will be paid in January of the new financial year and are reported as expenses for the old financial year. As for the Local Government, Statutory Bodies and Government Linked Companies, they have been adopting accrual basis of accounting in the preparation of the general purpose financial statements. Types of accounting systems The bases of accounting systems are generally classified into four broad categories: cash, modified cash, modified accrual, and full accrual. This classification refers to the accounting principles that determine when the transactions or events should be recognized for financial reporting purposes. Problem Statements Traditionally, governments used to deploy input-based budgeting systems and cash-based accounting systems. However, these systems do not provide information that is necessary for a government to operate efficiently and effectively (Hoek, 2005). Despite the potential benefits of the accrual system in promoting financial efficiency and accountability (Wynne, 2004; xxxx; xxxx; xxxx), still not all government agencies have implemented this system and empirical research have established evidence on why some countries have not done so (Wynne, 2004; xxxx; xxxx; xxxx). Additionally, no cost benefit study has been undertaken on the move to accrual based accounting (Wynne, 2004). In Malaysia, in line with the financial budgeting and reporting reforms in public sector, government has also made a move in implementing the accrual accounting for public sectors (Abdul Samad, 2001). This is because accrual basis of accounting generates better quality of financial information and this information is necessary for the discharge of accountability and better decision making by internal management (Sutcliffe, 2001). Moreover, the traditional cash accounting system adopted in many countries is perceived as no longer satisfactory (Abdul Samad, 2001). Empirically, many research on accrual accounting have been carried out in western countries such as New Zealand, Australia, Finland, Greece, Denmark, Sweden and United States (Hoek, 2005; xxxx; xxxx; xxxx), but few researches have been done covering public sector in Malaysia. Based on the identified problems and motivated to carry out this research to determine whether local authorities have fully adopt the accrual accounting in recording the income and expenditures. This research is expected to contribute to the enrichment of body of knowledge in the area of Local Government Accounting Practices specifically in Malaysia. Research Questions The main research questions of this study are as follows:- RQ_1: Understanding of accounting prnciples and practices of DBKK RQ_2: Investigation of current accounting systems used by DBKK RQ_3: Adoption of cash vs. accrual budgeting and accounting in DBKK. What are the problems? RQ_4: Will accrual accounting improves the financial performance of DBKK? RQ_5: Cost-Benefits analysis and program implementation design of accrual accounting implementation in DBKK. Research Contributions Critical evaluation of financial management and reporting practices of local government in Malaysia. Empirically analysing the benefits and limitations of cash versus accrual accounting application in budgeting and accounting reporting of a local government. Comprehensive program implementation design for implementation of accrual-based accounting in local government. Contributing to enrich the literature and body of knowledge of local government accounting practices in Malaysia. LITERATURE REVIEW This section will discussed the empirical findings of previous papers related to the application of Accrual Budgeting and Accounting in Government Sector all over the world. Specific attention will be focused on financial reporting in local government of Malaysia. The Move to Accrual Budgeting and Accounting in Government Sector Identifying Strategic Research Issues Budgeting Accounting Reporting in Government Sectors Public Sector Accounting Principles Practices Figure 2: Mapping the Literature Review The Public Sector Accounting Principles and Practices: The World Views Budgeting and Accounting Reporting in Government Sector . Innovation Cronological Events The Move to Accrual Accounting : Identifying The Research Gaps The move from the cash basis to the accrual basis of accounting in the Australian Public Sector (APS) was a key element of the New Public Management (NPM) reform program and an event of historical significance (Davis, 2010). One of the most crucial aspects of New Public Management (NPM) was the wave of reforms in financial information systems. These changes are an essential element in improving the management and decision-making of government institutions, which is also called New Public Financial Management (NPFM) (Guthrie et al., 1999). The cornerstone of reforming financial information systems is the introduction of accrual accounting in the public sector, at the expense of traditional cash accounting systems (Lapsley, 1999). Several governments have been adopting and implementing accrual accounting systems Over the last 20 years, there have been increasing calls for the government and public sector organization to move to accrual based accounting and adopt private-sector style financial statements (Wynne, 2004). Traditionally, cash accounting in public sector focused on the control of expenditure. The reform of the public sector has changed the traditional role of accounting to one that is focused on accountability and the efficient allocation of resources. This implies that accounting should concentrate upon outputs, performance measurement, efficiency, cost saving, productivity and performance measurement (Hoque and Moll, 2001; Broadbent and Guthrie, 1992). This in turn requires that new accounting technologies be employed such as planning program budgeting, accrual accounting, performance indicators and annual reporting mechanism (Hoque and Moll, 2001). Accrual accounting if being adopted in public sector, provides a better quality of information and a better way of discharging accountability among the public sector managers. Many countries like Australia, New Zealand and Canada have fully implemented? this accounting reform in their government accounting. As for Malaysian context, according to Abdul Samad (2001), by looking at the experiences of the countries that had undergone reformation in the public sector, it could be concluded that the major demand for the push to accrual accounting is the growing demand for a greater transparency and better performances of the government sector and the companies controlled by the government. Public Sector Accounting : Some International Evidence Governments and Public Sector Entities (PSEs) of the developed part of the world which were once using Cash-Basis of Accounting are now rapidly moving towards Accrual-Based Accounting System. Some of these countries have not only implemented the full Accrual-Based Accounting but have also adopted International Public Sector Accounting Standards (IPSASs) for compilation of government accounts and financial reporting. Status of implementation of Accrual-Based Accounting and adoption of IPSASs by the Governments is as under: à ¢Ã¢â€š ¬Ã‚ ¢ Australia (State, Federal and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Canada (State, Federal and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Finland (Government agencies and whole of Government) à ¢Ã¢â€š ¬Ã‚ ¢ France (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Germany (Some Government Organizations) à ¢Ã¢â€š ¬Ã‚ ¢ Ireland (Pilot Project For Selected Government Departments) à ¢Ã¢â€š ¬Ã‚ ¢ Italy (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Malaysia (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Netherlands (Government agencies and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ New Zealand (National and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Sweden (Central Government agencies and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Switzerland (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Tanzania (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ United Kingdom (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ USA (Federal Government) Source: South Asian Federation Of Accountants, 2006 Comparative analysis of the governmental financial information systems: International Evidence Source: Christiaens et. al., (2010) Accrual vs Cash Cash accounting requires the record of inflows and outflows of cash. Accrual accounting as defined by Federal Accounting Standards Advisory Board, the recognition of the financial effects of transactions, events and circumstances in the period(s) when (they) occur, regardless of when cash is received or paid. It also requires revenue to be recognized in the period in which economic benefits can be measured reliably. Like wise, expenses are recognized when the consumption of goods is capable of reliable measurement (Hoque and Moll, 2001). Table 2: An Overview of Cash Accounting vs. Accrual Accounting systems Basis of comparison Cash Accounting Accrual Accounting Full knowledge of all payment flows Only cash transactions Complete financial overview possible Time of booking Recognizes transactions and economic events only when cash is received or paid Recognizes transactions and economic events when they occur Management of Assets and Resources No single accounts for assets and resources Full knowledge on the value of resources and assets Depreciations, reserves, revenue, expenses Not possible Resource consumption and the wear and tear of resources is displayed Cost and results accounting No knowledge of costs by specific cost centres or service products since the linkage between source and application of funds is missing; no matching of revenues and expenses Full knowledge of true costs by specific cost centres and products Source: Adapted from Athukorala, S. Reid, B. (2003) The main advantage of the cash system is simplicity, objectivity and the need to assess the compliance with cash budgets. However there are limitations like the system does not disclosed a true financial and economic position of the entity, no performance indicator and information on cost of services provided available for performance evaluation and control purpose (Montesinos and Bargues, 1996). In addition, the cashbased system also does not provide sufficient information to assess the government financial requirements like cash and revenue requirement to pay for past debts as well as future services, besides fail to provide the government complete information on all that they owe (Hillier, 1996). Advantages of accrual accounting in government A number of researchers argue that cash based financial system and accrual accounting is both useful, however financial reports based on accrual accounting has its own advantages and significance to the modern government. Accrual accounting in government provides better quality financial information, more comprehensive and increase efficiency. This allows a better way of discharging accountability (Abdul Samad, 2001; Sutcliffe, 2001; Hoque and Moll, 2001; Wynne, 2004) by extending the assessment of financial performance beyond the application of cash (OECD, 1993) and supports a better decision making by internal management (OECD, 1993; Sutcliffe, 2001) by providing information on the full cost of operations and the resources used to deliver services to the public (Hoque and Moll, 2001). Reasons for not adopting accrual accountinga Panel A: Local governments Panel B: Central governments Balance sheets and profit/loss calculations are of less importance in the public sector Cash accounting systems are better complement to budgetary accounting systems Accounting reform would lead to considerable costs The current cash accounting system meets all requirements A cash based system fits the characteristics of a public sector organization The accounting system has only just been changed to a modified cash accounting system Local governments resist accounting reform Some public sector efforts cannot be accounted for Former accounting reforms have shown significant implementation problems Accrual accounting has limited potential to support political decision-making aMultiple reasons simultaneously possible. Source: Adapted from Wynne, 2004. Comprehensive Analysis of Accrual Based Accounting in Government Sector Advantages Disadvantages Risk Essential Pre-Conditions Accrual based financial accounts have more information than cash based accounts and have a greater focus on outputs rather than just inputs The information available from accrula based accounts facilitates a better quality of management and decision making, including in the case of allocation of resources. It enables comparisons of full cost of services with the costs of the provision of those services by the private and voluntary sector. It provides greater comparability of management performance results which are not affected by the timing of cash payments and receipts and which information about fixed and current assets and liabilities. It designed to measures profit, a concept which is meaningless in the public sector, where surpluses can arise from the failure to provide agreed services. Maintenance of public asets is mopre important than providing information on their value. It takes budgetary control away from finance staff, as they decide when cash is paid, but non-financial managers and suppliers decide when invoices are issued. It does not appear to have ensured adequate costing system. It has not been wiodely used by other countries. Cash-based accounting is comparatively simple and abjective. Its complexity may mean that there is less surveillance by Parliment and so the government is less accountable. It requires greater professional judgement by both the preparers and auditors of government accounts. Loss of financial control with the introduction of a more complex system. Diversion of resources from more productive reforms. The possibility of government accounting being bought into dispute if accrual accounting fails. The possibility that international accounting standards could be applied with no real understanding of issues involved. The gaps in the standards not being properly addressed. Decision on accounting treatements being made on political grounds. The external auditor being unable to prevent politically-based amendments to the accounts. An adequate timescale and budget not being allowed for the change. The IT systems not being adequate. The process of financial management and expenditure control being made more difficult. Accounting issued to be agreed before accrual absed accounting can be introduced; Taxation revenues Depreciations Approaches to the recorgnition of assets Military assets Infrastructure assers Natural resources Acceptance for change Participation of the accountancy and other profeessions Joint development of accounting standards Support of the government auditors Comprenensive management trainning; Understanding of concepts underlying accrual accounting in budgeting and financial reporting. An appropriate culture approach A robust audit process No corruption A recognition of the time needed for change. An IT capacity. A willingness to use incentives and penalties. That the accrual based approach is part of a process of reform. Source: Summarised from Wynne, 2004 The Research Focus : Local Government Accounting in Malaysia Local Government (LG) accounting has attracted the attention of some members of the academic and professional community since the end of the 19th, early 20th century (e.g. Cooke, 1887; Cleveland, 1909; Metz, 1909; Walker, 1923; Morey, 1933, 1934; Welcker, 1934) as cited in Sargiacomo and Gomes (2010). A LG can be defined as the government of a town, city, county, or region at a local level by locally elected politicians. Consequently, a local government will typically only have control over their specific geographical region, and can not pass or enforce laws that will affect a wider area. Local governments can elect officials, enact taxes, and do many other things that a national government would do, just on a smaller scale. This research will be focusing on a local government accounting issues in Malaysia and taking Municipal Council of Kota Kinabalu City as the sole local government body that is to be investigated. Development of Theoritical Framework The following theoritical framework elaborates the process flows for consideration in decision making for choice of accounting systems in local government. Empirical evidence shows that there are internal and external factors that will influence the choice of cash-based or accrual-based budgeting and accounting. The choice is strategically important for local government efficiency and accountability. Cash-Based System Efficiency? Accountability?in LG Choice of Accounting Systems in LG Internal External Factors Policies Accrual-Based System The choice to move from cash-based to accrual-based accounting systems is not an easy tasks. It will involve a total change of the entire organixation accounting systems and facility supports. Thus, this ideas involve a costs. (explain further) RESEARCH METHODOLOGY This research will need to employ a combination of qualitative and quantitative research techniques to investigates and clarifies the identified research questions. Summary of the research investigations and methodologies are as tabulated below: No. Research Questions Methodology Instruments RQ_1 Understanding of accounting prnciples and practices of DBKK Qualitative Technique Structured interview and inspections of records/policies/circulars RQ_2 Investigation of current accounting systems used by DBKK Qualitative Technique Structured interview and inspections of records/policies/circulars RQ_3 Application of cash vs. accrual budgeting and accounting in DBKK Qualitative Technique Structured interview and inspections of records/policies/circulars RQ_4 Will accrual accounting improves the financial performance of DBKK? Quantitative Technique Accounting Experiments comparing the effects of cash versus accrual accounting on 10 years historical financial performance. Is there any different? RQ_5 Cost-Benefits analysis and program implementation design of accrual accounting implementation in DBKK. Quantitative Technique Determinantion of costs and benefits associated with implementation of accrual-based accounting in DBKK. This research also will provide a comprehensive program implementation design for adoption of accrual-based accounting in DBKK. RESEARCH STRUCTURE [2] State the research objectives [3] Determine relevant questions [1] Define and refine the research problems [6] Interpret the results and write report [5] Collect data and perform analysis [4] Formulate relevant research hypotheses RESEARCH PLANNING Gantt Chart and Milestones GANTT CHART YEAR 1 YEAR 2 YEAR 3 2011 2012 2013 2014   ACTIVITIES/MONTHS 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 1 Initial Preparation 2 Literature Review 3 Research Design 4 Proposal Defence 5 Proposal Refinement 6 Fieldwork 7 Data Analysis 8 Documentation of Report