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Wednesday, November 27, 2019

Research Paper on Somali Pirates Essay Example

Research Paper on Somali Pirates Essay Somali pirates are the illegal armed militia, attacking merchant ships and fishing vessels in the Gulf of Aden and Indian Ocean. Gulf of Aden is a vital route between Europe and Asia for ships, passing the Suez Canal. Piracy in this region has increased dramatically since the Somali civil war in the 1990s. After the Somali central government fell in 1991, the country had no functioning coastguard. This led to foreign ships began to engage in illegal fishing on a large scale in Somali waters. Local fishermen started to arm themselves to defend their own fisheries. It became afterwards a piracy, as this turned out to be a profitable business. Through the total corruption inside the dry land of Somalia, pirates have been able to get freedom after a successful piracy act. Somalia is, along with Nigeria and Indonesia, one of the countries where the pirate attacks occur most often. Approximately 1,200 Somalis are engaged in piracy and organized into at least six major groups. The average ransom for a ship increased from initial $10 000 to one million dollars in spring 2009. The UN Security Council has decided to place military forces in the Gulf of Aden to protect traffic against pirates. Europe participates in efforts to protect ships passing the Gulf of Aden. The so-called Combined Task Force 150 are based in Djibouti. We will write a custom essay sample on Research Paper on Somali Pirates specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Research Paper on Somali Pirates specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Research Paper on Somali Pirates specifically for you FOR ONLY $16.38 $13.9/page Hire Writer In November 2008, Somali pirates hijacked a supertanker, the Sirius Star, containing oil at a value of SEK 800 million. In 2008, the pirates hijacked a total of over 100 ships in the pirate-proof areas around the Horn of Africa. Wednesday, December 17, 2008 a Chinese vessel, Zhenua 4, was attacked by Somali pirates. Using two speedboats the pirates managed to catch up with the big ship and opened fire. The crew made Molotov cocktails using beer bottles to protect themselves against attackers. Finally, the helicopters came to rescue the ship and the invaders chose to give up. February 28, 2011 a Danish family was captured by pirates. The pirates threatened to kill the family, when Denmark forces tried to rescue them. The seven persons were released after 197 days for the ransom of 16 million Danish kroner. A study by American One Earth Future Foundation shows that Somali pirates annually cause damage to the global economy for $8 billion. According to the study, shipping companies lose about $6.5 billion a year, and for the governments of various countries Somali piracy costs about $1.3 billion. Free sample research papers on Somali pirates can be quite helpful if you have small or no experience at the field. In addition, they may serve as a decent guide through the complex issue of the phenomena. ATTENTION! Free research paper examples about Somali Pirates are 100% plagiarized!!! At EssayLib.com custom writing service you can buy a custom research paper on Somali Piracy topics. Your research paper will be written from scratch. We hire top-rated Ph.D. and Master’s writers only to provide students with professional research paper assistance at affordable rates. Each customer will get a non-plagiarized paper with timely delivery. Just visit our website and fill in the order form with all paper details: Enjoy our professional research paper writing service!

Saturday, November 23, 2019

Youth Homelessness

Youth Homelessness Free Online Research Papers More than 1.3 million children are homeless at some time each year ( Ellen, Bassuk, Friedman, and M.D, 2005). 1 in 8 youth will leave home and become homeless in need of resources (DuRolf, 2004). Throughout the country homeless youth have the same characteristics: exposure to physical violence, mental health problems, substance abuse, sexual, and mental abuse. They are often isolated with no family ties and few friends. Many have been raised in foster homes, have a lack of education and skills, and suffer from poor physical health (CBC, 2009). Homelessness is defined as to be without a place to live. The homeless can be categorized into 3 subgroups(Casavant, 1999): The Chronically Homeless: This group includes people who live on the outskirts of society and who often face problems with substance abuse and mental illness (Casavant, 1999). The Cyclically Homeless: This group include individuals who have lost their homes for various reasons, such as a loss of job, a move, a prison term or a hospital stay (Casavant, 1999). The Temporarily Homeless: This group includes those who are without accommodations for a relatively short period of time. People who have lost their homes due to natural disaster often fall into this category (Casavant, 1999). There are many factors to how one becomes homeless; loss of job, marital failure, natural disaster, substance abuse and mental illness. When it comes to youth homelessness the reasons tend to revolve around the family (CBC, 2009). Runaways are the majority of youth who are homeless. Thousands of children run away from home each year in Canada. In 1995, 75% of the 56,749 children who were reported missing to the police where runaways. These youth tend to leave home due to sexual, emotional, and physical abuse (CBC, 2009). In 2004, 872,000 children were reported to child protective agencies to be victims of child abuse (Meghan’s Law – Information on Registered Sex offenders, 2006). Prior to leaving home, 43% of youth report being beaten by a caretaker, and 1 in 4 have had caretakers request sexual activity (Whitbeck, 2002). Almost half of homeless youth witnessed domestic violence (Homes for homeless and Institute for children and poverty, 1999). Some runaways reported leaving home because of their parents’ drug and alcohol abuse. 44% of homeless youth report that one or both of their parents have received treatment for alcohol, drug, or psychological problems (Goldstein, 1998). A large portion of homeless youth has some involvement with the child welfare system. These youth had once lived in foster homes or youth shelters and have now fled to the streets (CBC, 2009). Nearly 20,000 youth are emancipated from foster care each year. (Department of Health and Human Services, 2005) 65% of emancipated foster youth lack stable housing (Child and Youth Permanency Branch, 2005). A shortage of good jobs and affordable housing are a contributing factor to youth homelessness. Many youth live on the streets because their families became homeless. A study by the Children’s Aid Society of Toronto (CAS) found that in 2000, housing was a factor in 1 in 5 cases where children were taken into care. A lack of housing caused a delay in returning children home to their parents (CBC, 2009). Homeless youth stay in a variety of places; they don’t all end up sleeping on street grates or in doorways. A 1999 Toronto based survey found that (CBC, 2009): 60% of street youth are staying in one of Toronto’s youth shelters (CBC, 2009). 25% of street youth are staying in apartments (92% were staying with friends and ‘couch surfing’) (CBC, 2009). 15% were staying on the streets of which 4% were living in squats, and 9% in parks, alleys, and doorways (CBC, 2009). Experts are calling homeless shelters a band-aid-solution that only offers a hot meal and a place to sleep. Yet some experts argue that there is some shelters that are quite innovative. The occupancy of youth using shelters is about 80%. Many youth would rather live under bridges in squats, or on the streets than indoors(CBC, 2009). Many people raise the question why don’t homeless people just get a job? Homeless people have different ways of getting money. A 1999 Toronto based survey found that (CBC, 2009): 36% of street youth earn money by begging and squeegeeing (CBC, 2009). 19% do break and enters or sell drugs (CBC, 2009). 18% receive social assistance (CBC, 2009). 10% engage in sex trade work (CBC, 2009). Some homeless youth find legitimate jobs in areas such as; general labour, painting, welding, bike carriers, cooks, cashiers, telemarketing, babysitting, and retail sales (CBC, 2009). Most homeless youth have worked in the sex trade. Male and female, 31% reported engaging in street prostitution, phone and Internet sex, or massage/stripping at least once in their lives. On average, sex trade workers had left home at a younger age and had been on the streets the longest. They likely grew up in foster homes, and left home because of problems pertaining to both physical and sexual assault. They were also the least educated (CBC, 2009). When these youth were asked if they would like to have legitimate employment, 83% of males and 87% of females said yes. This indicates that street youth are unhappy about making their money through the sex trade, and would rather paid employment (CBC, 2009). Some factors that are holding homeless youth from paid employment include; no fixed address, lack of skills and experience, no phone, no transportation to and from work or to even find work, unsuitable wardrobe, legal problems, lack of motivation, health problems and literacy problems (CBC, 2009). Homeless youth face many hazards such as: being attacked by predators, teen pregnancies, and physical and mental health problems (CBC, 2009). 45% of street youth reported being attacked in the year of 2006. Only 6.3% of their non-homeless peers reported being attacked. 42% of street youth reported being assaulted or threatened with sexual assault (CBC, 2009). Teen pregnancy is an ongoing issue for street youth. The rate of street women getting pregnant is 2 to 3 times greater than non-homeless women. The younger the women became homeless and the longer they stayed on the streets, the greater the probability they would become pregnant. The average age for street women becoming pregnant is 16 years old (CBC, 2009). A study conducted in 1997-1998, by the Hospital for Sick Children and the Shout Clinic found that among 93 street involved females, an alarming number have had pregnancies. 59% of the youth reported that they have been or are currently pregnant. At the time of their first pregnancies 29% of the youth were living on the streets, 27% in shelters, and 43% with friends or family (CBC, 2009). 32% of all pregnancies were miscarried. Miscarriages are 2 to 4 times higher among street youth than the general population. This was due to poor nutrition, substance abuse and sexually transmitted infections. 22% were terminated by choice, 34% delivered, and 12% were still pregnant (CBC, 2009). The reason street pregnancies are so high is connected to socio-economic status and self-esteem: many feel that the responsibility of caring for a child may give them a sense of empowerment. They feel it may bring a traumatic change to bad situations. They are also less likely to use protection, due to a lack of responsibility and understanding (CBC, 2009). The health risks to street babies include: being born premature, babies are stunted in their physical development, fungal infections in their mouth, skin rashes, diaper rashes, feeding problems, other issues like FAS is common with street babies (CBC, 2009). A 1992 survey showed that 92% of Ottawa street youth had attempted suicide. Street youth experience a range of physical, psychological and emotional health problems. These are related to unsanitary and precarious living conditions, inadequate nutrition, violence, alcohol and drug use, risky sexual behaviours, low-self-esteem and ongoing social rejection (Chenier, 1999). Facts about hazards homeless youth face: Homeless youth suffer twice as many ear infections, have four times the rate of asthma, and have 5 times more digestive problems (Bassuk and Friedman,2005). The number of homeless youth diagnosed with learning disabilities is double compared to the rate of non-homeless youth ( Newton, MA, 1999). 75% of homeless youth have dropped out of school (Grayson, 2002). One in 3 homeless youth has a major mental disorder by the time they’re 8 years old (Bertie, 1999). The rate for substance use disorders among homeless youth is 85% (Bertie, 1999). Each year Canadian taxpayers are spending roughly $1 billion to deal with homelessness. The city of Toronto and the Ontario government spend roughly $120-million a year to fund the 65 permanent shelters and Out of the Cold programs (CBC, 2009). In BC it costs the government 33% more to provide health care, criminal justice and social services to a homeless person than a socially housed unemployed person ($24,000 a year, compared to $18,000 a year). The combined service and shelter costs of the homeless people ranged from $30,000 to $40,000 per person for one year (including the costs of staying in a homeless shelter) (CBC, 2009). A BC study showed it costs (CBC, 2009): $155-$250 a night in a provincial correctional facility (CBC, 2009). $380 a night in a psychiatric hospital (CBC, 2009). $60-$85 a night for emergency homeless shelters, which include meals and services (CBC, 2009) $80-$185 a night in a Detoxification Centre (CBC, 2009). It has been estimated that to virtually eliminate the homeless, it would cost all levels of government in Canada $3.5 billion. This would go to pay for affordable housing, income support (like welfare) and some support services (CBC, 2009). There are several programs across the country for homeless youth: Street Reach, St.John’s, NL Street Reach was formed in 2004. Street reach targets youth with multiple issues including addictions, housing, prostitution, poverty, justice, health etc. Their goal is to provide youth with information and referrals to appropriate services, provide food resources, information and support to youth and anyone in need of services. Street Reach primarily serves youth aged 15-29 who are disconnected from support services(Community Youth Network: St.John’s, NL, 2007). Choices for Youth, St.John’s, NL Choices for Youth opened in 2004; they provide moving assistance to low-income families who are relocating residence. Choices for Youth is a community based supported housing program. They focus their attention on youth aged 12-29 (Raising the Roof, 2003). Ndinawe, Winnipeg A culturally based resource that offers community based programs to marginalized youth, including those involved in or at risk sexual exploitation. Activities include employment programs, sports league, drum group, homework club and much more (Raising the Roof, page 1, 2003) Ottawa Inner City Health Project, Ottawa, Ontario Provide health care services to men and women who are chronically homeless and unable to use regular services due to lifestyle or complex health needs (Raising the Roof, page 1, 2003). Research Papers on Youth HomelessnessThe Relationship Between Delinquency and Drug UseInfluences of Socio-Economic Status of Married MalesHip-Hop is ArtRelationship between Media Coverage and Social andPersonal Experience with Teen PregnancyMoral and Ethical Issues in Hiring New EmployeesThe Effects of Illegal ImmigrationArguments for Physician-Assisted Suicide (PAS)Effects of Television Violence on Children19 Century Society: A Deeply Divided Era

Thursday, November 21, 2019

Nursing - Quantitative Crituque Essay Example | Topics and Well Written Essays - 1000 words

Nursing - Quantitative Crituque - Essay Example Abstract The abstract was clearly structured in a way that it provides a precise summary of the content in the article. The problem is well defined, the method of research well stated and the findings stated. The abstract also provides a glimpse of the conclusion of the paper giving a clear depiction of what is contained in the article. Introduction The introduction is well structured and gives a summative outline of the content. However, it could have been more detailed particularly in describing the risk factors of metabolic syndrome in adults. It only explained the risk factors of the syndrome in children. However, it gives a concise explanation of the lifestyle factors that play a part in enhancing metabolic syndrome in people. The problem is clearly stated and easily recognized because it builds a persuasive discussion of the study. The problem has a massive impact on nurses because they are able to realize how metabolic syndrome has affected the American people (McGillis, Masse y and Amstrong et al., 2007). The blend between the method of research and the findings is appropriate. Hypothesis and or research questions The research questions are well structured because they led to accurate outcomes that were expected. The hypothesis, on the other hand, are not clearly stated and extensively outlined because they do not cover the concept of metabolic syndrome as outlined in the context. ... Conceptual/Theoretical Framework The article contains an appropriate theoretical framework that is well-defined scope because it led to considerable scope of outcome that was anticipated. For instance, the framework outlined the different types of doctorate and nursing students who came to undertake the study as well as the age bracket of the students involved which was 9 to 15 years (McGillis, Massey and Amstrong et al., 2007). It also outlined concepts such as, lifestyle factors that contribute to metabolic syndrome and operational descriptions such as the low HDL, hypertension and overweight. Method The procedure used was appropriate because it focused on the findings that were required. It encompassed student doctors and nurses who were familiar with the aspect of metabolic syndrome and the purpose of the study as well as their anticipation. The group also encompassed a phlebotomist, a dietitian and dietetic student. The study was structured well in a manner that all the risks th at usually occur were minimal. The design used was rigorous because it was consistent with the purpose of the research. The comparisons involved were also suitable because they fostered the interpretation of the outcomes. Each of the doctorate and nursing student undertook their duties well because the outcome was incredible. For example, the phlebotomist undertook the blood draw of children after they had fasted for at least 10 hours. The adolescent questionnaire was used to collect the dietary data on the selected children (McGillis, Massey and Amstrong et al., 2007). The population was well described in the sample population and the sampling design used was the best because it met its purpose. The doctorate and

Wednesday, November 20, 2019

Leadership of the Sexes Essay Example | Topics and Well Written Essays - 500 words

Leadership of the Sexes - Essay Example Men and women primarily differ due to their genetic make up and react to situations with corresponding influence from hormones. In stress and conflict, women produce the oxytocin hormone that tends to harmonize relationship while men produce testosterone which drives men to act aggressively. Scientific studies and tools emphasize on the distinction between the sexes. Using PET scan (monitors activity of neurons), MRI scan (shows flow of blood), and SPECT scan (tracks brain activity) on brain areas, it was revealed that with more activity, more blood flows in the â€Å"spatial-mechanical centers† on the right side of the male brain while for the female, blood flows more on the â€Å"verbal-emotive centers in both sides† (men tend to move around during meetings while women discuss matters); there is more gray matter on men (making them process singly and locally) while women have more of the white matter (they â€Å"process more globally† and evaluate the world reg ularly); the larger hippocampus in female brain makes them recall â€Å"more physical and situational details;† larger amygdala in females tends to resolve conflict by upward direction toward the verbal areas in the brain while for males, the direction is downward that tends to produce physical manifestation; and hormone secretion affects the thinking process of both genders differently (more testosterone and vasopressin in males makes them territorial and aggressive while more serotonin and oxytocin influence females towards calmness and bonding) (Gurian and Annis 3). Brain differences enable women to utilize participatory leadership (at ease with teamwork, value work relationships) and rationalize inductively, while men tend to use transactional leadership (testing people and ideas) and rationalize deductively. Women used to describe things, empathize with people, prefer â€Å"verbal interaction,† and capable of multitasking, while men directly tell

Sunday, November 17, 2019

Organisational Behaviour Essay Example for Free

Organisational Behaviour Essay Humans are always affected by their surroundings. Motivators try to overcome barriers, which stop people being motivated. Certain theories suggest people work harder under certain conditions. (Broadfield Rollinson 2002). One of the most adopted theories by managers, is Maslows Hierachy of Needs. Maslows theory assumes that: human needs are inexhaustible: as one set of needs is satisfied, another rises in its place, which means that needs are arranged in a hierarchy. (Maslow, 1954). Maslows Hierachy, includes: physiological, security, affiliation, esteem needs, and self-actualisation. Maslow believes that people start with security needs, and work their way up, until they reach self-actualisation. Maslows Theory suggests that the needs, which are satisfied no longer, have a motivational effect, which would relate to increasing pay. Satisfying an employee in the short term, but in the future, their needs will increase. (Maslow 1954). Critics have argued that Maslows theory is arrogant, meaning it is impossible to make generalisations about needs and strengths, because every individual is unique. Maslows use of armchair theorising resulted in often-contradicted evidence. His theory explains what motivates staff, but what does it motivate staff to do? Hopefully increase standard of work, output, human relations, resulting in completion of manager objectives. (Cullen, 1997). Herzbergs Radical, and widely used Two-Factor Theory, avoids using the term need, and divided the work environment in to two main groups: hygiene factors and motivators. The Hygiene Factors simply assume that these are needed, not for an employee to feel motivated, but to stop them from feeling dissatisfied. E.g. salary, job security, appealing working conditions, quality of supervision, administration and impersonal relations. Hygiene factors ensure that a state of no dissatisfaction exists without them, motivators cannot work. (Herzberg, 1959). Criticisms of Herzbergs theory note that Herzbergs methodology of research (critical incident technique) is flawed, because workers asked about experience of motivation often shift blame of bad experiences, on to their employers. As a result, the characterisation of hygiene, and motivator factors is flawed. Researcher biases could have occurred, and this technique generally makes things appear one sided without considering the individual. (Broadfield Rollinson 2002). Taylors theory of scientific management pro-pay to motivate, and was developed as he worked his way up from a labourer to a works manager. The concept behind his theory, has been constructed from his career experience, giving a certain element of bias. Taylor assumed that humans respond as individuals, not groups; man is a rational and economic animal concerned with maximising his economic gain; and People can be treated in a standardised fashion, like machines. (Taylor) Taylor decided managers would benefit from his theories, purely because if the member of staff did not work, then they would not receive a fair days pay. However, if they met the targets, which were seen as a motivator, then the employee would receive extra bonuses. (Taylor) Critics have argued that Taylors theory may work well with some, but it ignores the differences between people. Money may well motivate some, (extrinsic rewards which are tangible) however, things other than financial rewards might motivate others. For example, McClellands Theory of Learned Needs suggests that some people (depending on the societies values acquired) have a desire to achieve, far more than to earn money i.e. intrinsic rewards like using skills or social rewards. (McClelland, 1967). This implies that managers who employ staff with the desire to achieve, will not be influenced by pay. This theory is all so backed by Kohn who said: Incentives do not alter the attitude that underlie our behaviours. (Kohn A, 1993). If this is the case, then it would be very difficult for an employer to use other means to motivate, because of their society values. The British Journal of Industrial Relations performed a survey on the staff at the Inland Revenue. It was clear that a majority of the staff (57%) supported the principle of performance-related pay. However, when asked if PRP had raised their motivation at work, 12% yes, while 76% said no. It is clear therefore that the Inland Revenue, staff had little or no increase in motivation to change their output, or quality of work. The research conducted analysed staff views, rather than changes in output, a member of staff that believed they were less motivated, is very likely to be less motivated, purely because motivation is a state of mind. i.e. does the: person feel it appropriate to pursue a certain course of action, directed at achieving a specified outcome, and in which the person chooses to pursue those outcomes with a degree of vigour and persistence. (Broadfield Rollinson 2002). The study found that most staff were de-motivated at IR. This might have happened because some thought the whole principle unfair, because they felt they had been cheated out of an award to which they were entitled. This all so backs up Herzbergs Theory of Hygiene factors, suggesting that without e.g. appropriate salary, staff will feel de-motivated, and as a result, managers would be disappointed with the results. 55% of Inland Revenue staff felt that after PRP, their morale was undermined, and 25% disagreed, whilst others were uncertain. This shows that (although the evidence is uncertain in the Inland Revenue case), it would be easy to assume the motivational effect was actually negative. Conclusion In conclusion the research has shown that in the case of the Inland Revenue, the short-term workers were motivated by the scheme. Backing Maslows Theory of needs, that once an objective is achieved, a new one replaced it, as the older members of staff were not motivated by an increase in pay. Therefore, it could be said that managers would benefit from the increased staff pay to boost short term effects, but they will be dissatisfied with the results in the long term. The evidence suggests that Herzberg (1959) is right, in general in terms of his hygiene factors, but this system does not apply across the board. However, for most managers, the idea that adhering to the minimum working environment requirements, managers will not de-motivate staff, nor will it encourage people to remain in employment with the same company for many years. Word Count: 1096 The assignments aim, is to give a critical understanding of how managers relying on pay to motivate their employees to higher levels of job performance, may or may not be satisfied with the outcome. Humans are always affected by their surroundings. Motivators try to overcome barriers, which stop people being motivated. Certain theories suggest people work harder under certain conditions. (Broadfield Rollinson 2002). This involves researching theories of motivation, and then discussing what each say about pay as a motivator. I will then evaluate how worthwhile the information is, based on whether or not the theory is well regarded and supported by the researched literature.

Friday, November 15, 2019

Women Employment In India

Women Employment In India Indias economy has undergone a substantial transformation since the countrys independence in 1947. Agriculture now accounts for only one-third of the gross domestic product (GDP), down from 59 percent in 1950, and a wide range of modern industries and support services now exist. In spite of these changes, agriculture continues to dominate employment, employing two-thirds of all workers. India faced economic problems in the late 1980s and early 1990s that were exacerbated by the Persian Gulf Crisis. Starting in 1992, India began to implement trade liberalization measures. The economy has grown-the GDP growth rate ranged between 5 and 7 percent annually over the period and considerable progress has been made in loosening government regulations, particularly restrictions on private businesses. Different sectors of economy have different experiences about the impact of the reforms. In a country like India, productive employment is central to poverty reduction strategy and to bring about economic equality in the society. But the results of unfettered operation of market forces are not always equitable, especially in India, where some groups are likely to be subjected to disadvantage as a result of globalization. Women constitute one such vulnerable group. Since the times immemorial, worth of the work done or services rendered by women has not been recognized. India is a multifaceted society where no generalization could apply to the entire nations various regional, religious, social, and economic groups. Nevertheless, certain broad circumstances in which Indian women live affect the ways they participate in the economy. Indian society is extremely hierarchical with virtually everyone ranked relative to others according to their caste (or caste-like group), class, wealth, and power. This ranking even exists in areas where it is not openly acknowledged, such as certain business settings. Though specific customs vary from region to region within the country, there are different standards of behavior for men and women that carry over into the work environment. Women are expected to be chaste and especially modest in all actions that may constrain their ability to perform in the workplace on an equal basis with men. Another related aspect of life in India is that women are generally confined to home thus restricting their mobility and face seclusion. The women face constraints beyond those already placed on them by other hierarchical practices. These cultural rules place some Indian women, particularly those of lower caste, in a paradoxical situation: when a family suffers economically, people often think that a woman should go out and work, yet at the same time the womans participation in employment outside the home is viewed as slightly inappropriate, subtly wrong, and definitely dangerous to their chastity and womanly virtue. When a family recovers from an economic crisis or attempts to improve its status, women may be kept at home as a demonstration of the familys morality and as a symbol of its financial security. As in many other countries, working women of all segments of Indian society faces various forms of discrimination including sexual harassment. Even professional women find discrimination to be prevalen t: two-thirds of the women in one study felt that they had to work harder to receive the same benefits as comparably employed men. A section of Indian womenthe elite and the upper middle class have gained by the exposure to the global network. More women are engaged in business enterprises, in international platforms like the Inter-Parliamentary Union, and have greater career opportunities as a result of international network. Freer movement of goods and capital is helpful to this section. But most women continue to remain marginalized as they are generally employed in a chain of work and seldom allowed independent charge of her job. Sharing of responsibility at work place or taking independent decisions is still a remote possibility for them. Economic independence of women is important as it enhances their ability to take decisions and exercise freedom of choice, action. Many of the workingwomen, who control their own income, do contribute towards the economic needs of family as and when required. They often participate in discussions at their work place and their views are given due weightage before any final decision. Workingwomen do use and spend their income at their own sweet will but sometimes permission of the husband becomes necessary for the purpose. However when it comes to making investments, they often leave it to their husband or other male member of the family to invest on their behalf. Many of them do not take decision even in case of important investments, like, life insurance, national saving schemes or other tax saving investments. Workingwomen do feel concerned about the economic needs of the family but when not consulted in such matters, they regret being ignored especially when they contribute monetarily towards economic wellbeing of the family. After globalization women are able to get more jobs but the work they get is more casual in nature or is the one that men do not prefer to do or is left by them to move to higher or better jobs. Globalization has indeed raised hopes of women for a better and elevated status arising out of increased chances to work but, at the same time, it has put them in a highly contradictory situation where they have the label of economically independent paid workers but are not able to enjoy their economic liberty in real sense of the term. India is the first among countries to give women equal franchise and has a highly credible record with regard to the enactment of laws to protect and promote the interests of women, but women continue to be denied economic, social and legal rights and privileges. Though they are considered to be equal partners in progress, yet they remain subjected to repression, marginalisation and exploitation. It has been advocated by many researchers (Amartya Sen, 1990) that independent earning opportunities reduce the economic dependence of woman on men and increase her bargaining power in the family. This bargaining power depends on the nature of work she is employed in. But the income earning activities increase the workload of a woman unless the man accepts an increased share in domestic w ork. Since globalization is introducing technological inputs, women are being marginalized in economic activities, men traditionally being offered new scopes of learning and training. Consequently, female workers are joining the informal sector or casual labor force more than ever before. For instance, while new rice technology has given rise to higher use of female labor, the increased work-load for women is in operations that are unrecorded, and often unpaid, since these fall within the category of home production activities. The weaker sections, especially the women, are denied the physical care they deserve. There is, thus, hardly any ability for the majority of Indian women to do valuable functioning; the capability to choose from alternatives is conspicuous by absence. Although most women in India work and contribute to the economy in one form or another, much of their work is not documented or accounted for in official statistics. Women plow fields and harvest crops while working on farms, women weave and make handicrafts while working in household industries, women sell food and gather wood while working in the informal sector. Additionally, women are traditionally responsible for the daily household chores (e.g., cooking, fetching water, and looking after children). Although the cultural restrictions women face are changing, women are still not as free as men to participate in the formal economy. In the past, cultural restrictions were the primary impediments to female employment now however; the shortage of jobs throughout the country contributes to low female employment as well. The Indian census divides workers into two categories: main and marginal workers. Main workers include people who worked for 6 months or more during the year, while ma rginal workers include those who worked for a shorter period. Many of these workers are agricultural laborers. Unpaid farm and family enterprise workers are supposed to be included in either the main worker or marginal worker category, as appropriate. Women account for a small proportion of the formal Indian labor force, even though the number of female main workers has grown faster in recent years than that of their male counterparts. Since Indian culture hinders womens access to jobs in stores, factories, and the public sector, the informal sector is particularly important for women. More women may be involved in undocumented or disguised wage work than in the formal labor force. There are estimates that over 90 percent of workingwomen are involved in the informal sector and not included in, official statistics. The informal sector includes jobs such as domestic servant, small trader, artisan, or field laborer on a family farm. Most of these jobs are unskilled and low paying and do not provide benefits to the worker. Although such jobs are supposed to be recorded in the census, undercounting is likely because the boundaries between these activities and other forms of household work done by women are often clouded thus, the actual labor force participation rate for women is likely to be higher than that which can be calculated from available data. Women working in the informal sector of Indias economy are also sus ceptible to critical financial risks. Particularly vulnerable are the poorest of the poor. Should they become ill, lose their job, or be unable to continue working, they and their families may fall into debt and find themselves in the depths of poverty. At risk are millions of poor who depend on the income generated by one or more women in their household. These women do not have regular salaried employment with welfare benefits like workers in the organized sector of the labor market. Female workers tend to be younger than males. According to the 2001 census, the average age of all female workers was 33.6 compared with the male average of 36.50. As per 2011 censusthere areover 1,219,300,00 people living in India, which makes it the second most populous country in the world, following China. Women are 48.50 per cent of the general population of India. There is a gender gap at birth. For every 100 girls born, there are 112 boys born; this gap is even wider in some regions.Of all ages, the gender gap is 100 females for every 108 males.In 2009-2010, women were 26.1per cent of all rural workers, and 13.8per cent of all urban workers. As per 2011 census women are an estimated 31.20 per cent of all economically active individuals. Women earn 62per cent of mens salary for equal work and 26.20per cent of women compared to 9.0per cent of men cited a lack of role models as a barrier to advancement. In an effort to recruit more women employees, some companies are offering 25% bonuses for female employee referrals. India ranked towards the bottom of the 134 countries, with a ranking of 113, on the 2011 Global Gender Gap Index. Indian Women received 12 weeks paid maternity leave. India has a young workforce and population. In the next ten years, with both younger people and women entering the workforce, India expects to add an additional 110 million people to its labour force. In the next 40 years, India is projected to add 424 million working-age adults. These data are reported by local employment offices that register the number of people looking for work. The accuracy of, these data is questionable because many unemployed people may not register at these offices if there are no perceived benefits to registering. In addition, the offices operate more extensively in urban areas, thus likely undercounting unemployment in rural areas. One would expect that as cultural impediments to work decrease, younger women would be the ones entering the workforce; older women who have never worked in the formal sector are not likely to start working later in life. Throughout the economy, women tend to hold lower-level positions than men even when they have sufficient skills to perform higher-level jobs. Researchers have estimated that female agricultural laborers were usually paid 40 to 60 percent of the male wage. Even when women occupy similar positions and have similar educational levels, they earn just 80 percent of what men do, though this is better than in most developing countries. The public sector hires a greater share of women than does the private sector, but wages in the public sector are less egalitarian despite laws requiring equal pay for equal work. There is evidence that suggests that technological progress sometimes has a negative impact on womens employment opportunities. When a new technology is introduced to automate specific manual labor, women may lose their jobs because they are often responsible for the manual duties. For instance, one village irrigated its fields through a bucket system in which women were very active. When the village replaced the manual irrigation system with a tube well irrigation system, women lost their jobs. Many other examples exist where manual tasks such as wheat grinding and weeding are replaced by wheat grinding machines, herbicides, and other modern technologies. These examples are not meant to suggest that women would be better off with the menial jobs rather they illus trate how women have been pushed out of traditional occupations. Women may not benefit from jobs created by the introduction of new technology. New jobs (e.g., wheat grinding machine operator) usually go to men, and it is even rare for women to be employed in the factories producing such equipment. National Sample Survey data exemplify this trend. Since the 1970s, total female self-employment and regular employment have been decreasing as a proportion of total employment in rural areas, while casual labor has been increasing (NSSO, 1994). Other data reinforce the conclusion that employment options for female agricultural workers have declined, and that many women seek casual work in other sectors characterized by low wages and low productivity. Other agricultural work includes workers involved with livestock, forestry, fishing and hunting, plantations, orchards, and related activities. Even if a woman is employed, she may not have control over the money she earns, though this money often plays an important role in the maintenance of the household. In Indian culture women are expected to devote virtually all of their time, energy, and earnings to their family. Men, on the other hand, are expected to spend time and at least some of their earnings on activities outside the household. Research has shown that women contribute a higher share of their earnings to the family and are less likely to spend it on themselves. Research has suggested that as the share of the family income contributed by woman increases, so does the likelihood that she will manage this income. However, the extent to which women retain control over their own income varies from household to household and region to region. Many women still sought their husbands permission when they wanted to purchase something for themselves. In northern India, where more stringent cultural restrictions are in place, it is likely that few women control family finances. Conditions of working women in India have improved considerably in the recent years. Ironically, despite the improvement in their status, they still find themselves dependent on men. It is because of the fact that man in patriarchal society has always wielded economic independence and power to take decision. Since the working woman earns an independent income in the same patriarchal set-up, where the basic infrastructure of society has hardly changed, though her own role within the same structure is passing through a transitional phase, it is but natural that she would remain vulnerable to exploitation even in her economically independent state. Society perhaps yet needs to accord due recognition to women to take the lead role and women, at the same time; need to be oriented vigorously towards assuming this role in the society. 1.2. Status of Working Women in India Tapping its rich mine of educated female talent has been an important factor in allowing India to become one of the worlds fastest-growing economies. But recently this particular dynamo has been showing signs of strain. According to Women of Tomorrow a recent Nielsen survey of 6,500 women across 21 different nations, Indian women are the most stressed in the world today. An overwhelming 87per cent of Indian women said they felt stressed most of the time, and 82per cent reported that they had no time to relax. The Nielsen surveys respondents blame the difficulty of juggling multiple roles at home and work. Career opportunities for women in the New India are rapidly expanding, but family expectations and social mores remain rooted in tradition. Not surprisingly, the most stress is felt among women between 25 and 55 years of age, who are trying to balance demanding careers with obligations at home. We discovered some of these pushes and pulls in our research for our upcoming book, winning the war for talent in emerging markets: Why Women are the solution. Traditional family structures have a disproportionate effect on Indian women, even those who are urban, college-educated professionals, and especially for those who are the first generation in their families to have a career. Indian women are pulled by demands from relatives as they attempt to conform to the paradigm of ideal daughter, ideal wife, and ideal daughter-in-law. Among the many interviews conducted in researching the book, it wasnt at all rare to hear of successful professionals who woke up at 4:30 a.m. to make breakfast and lunch for children and parents-in-law, put in a full day at work, then returned home to clean up after the extended family and prepare dinner. Ambitious women often feel they have to overcompensate at work, too, to counter ingrained preconceptions about their commitment or competence. Theres a sense that a woman is just working until she gets married, [that] she is not a long-term resource, said one senior finance professional. But proving their worth by putting in longer hours or volunteering for business trips the conventional methods to further ones career isnt always possible. Despite the technological prowess of Indias engineers and outsourcing firms, the countrys basic infrastructure isnt sophisticated enough to support telecommuting and work-from-home arrangements on a widespread basis. Furthermore, flex time is rarely an option in a workplace culture that focuses on face time rather than results, says Hema Ravichandar, human resources adviser and formerly the global head of HR at Infosys. Even in companies which have these facilities, it is not considered the right thing to do if you are serious about going up the corporate ladder, says Ravichandar. These stresses have serious ramifications for Indias continued economic growth. More than half (55per cent) of the Indian women interviewed have encountered workplace bias severe enough to make them consider scaling back their career goals, reducing their ambition and engagement, or quitting altogether, feeding into the very biases they grapple with and dealing a sharp blow to the countrys demographic dividend, a key factor in Indias growth which is experiencing its own stress. Some Indian companies are taking steps to help these stressed women. For example, Infosys, the Bangalore-based info-tech powerhouse, offers the Infosys Womens Inclusivity Network (IWIN). IWIN makes Infosys a female-friendly environment by identifying the stress points at which women tend to leave the organization and creating policies that help them deal with those stresses. Surveys showed that many Infosys women dropped out after getting married; the numbers skyrocketed after the birth of their first child and were almost universal after the second. In response, Infosys introduced a one-year child care sabbatical with the option of working part-time for the next two years. Further discussions help women have a say in how their company can help their work-life balance. Every year, we ask women, What are three things you want us to do?' to make Infosys more attractive to them and make it easier for them to do their job, says Nandita Gurjar, senior vice president and group head of human resources. We do all of them. Women are critical contributors in finance, info-tech, pharmaceutical research, and other industries that are driving the growth of India Inc, Easing the stresses that prevent them from reaching their full potential at work is a smart way for companies to attract and retain key talent. Keeping womens careers on track may not guarantee ongoing economic success but not doing so will surely limit it. 1.3 Work-Life Status of Women Work and family life have been an integral part of a womans life. These two together form an integrated whole and therefore attract a lot of attention. The need to study the inter-linkages becomes all the more important with an increasing number of women entering the formal labour market. The very fact that they go out of home to work in a à ¢Ã¢â€š ¬Ã… ¾public space poses all kinds of pulls and pushes upon home life which includes their à ¢Ã¢â€š ¬Ã… ¾work to maintain home and the family. A plethora of research has been conducted to ascertain the impact of a job outside home on the home life and vice versa or to understand the relationship between the two. Research so far has been emphasizing the conflict between the home and office life of a woman as a result of employment outside the home. 1.4 Objectives After studying this Unit you will be able to: Describe the Quality of Life and its indicators; Analyze the importance of Work-life Balance; and Discuss the significance of developing the strategy to strike a balance in work and life. 1.5 Definitions In this section we focus on definitions of work-life balance and work-family expansion. 1.6 Work-Life Balance (WLB) Work-life balance is not a new concept. The change in the pattern of work and the concept of the workplace after the industrial revolution in the second half of the 18th century gave a new dimension to the concept of WLB. As time progressed, nuclear families increased. A later change was the fading away of the ideal home in which the earning members spouse took care of the home. With improved education and employment opportunities today, most homes are ones in which both parents work because of necessity and the desire to augment incomes. The need to create congenial conditions in which employees can balance work with their personal needs and desires became a factor that companies had to take note of both to retain them as well as to improve productivity. It was a compulsion that they could not afford to ignore. Having realized that, companies started introducing schemes to attract and retain employees and improve their productivity. Work-life balance is the extent to which individuals are equally involved in and equally satisfied with- their role and their family role. In his book managing work-life balance, David Clutter buck defines work-life balance as: being aware of different demands on time and energy; having the ability to make choices in the allocation of time and energy; knowing what values to apply to choices; and making choices. Work-Life Balance does not mean an equal balance. Trying to schedule an equal number of hours for each of various work and personal activities is usually unrewarding and unrealistic. Life is dynamic and not static. Each persons work-life balance will vary over time, often on a daily basis. The right balance for each one today will probably be different from tomorrow. The right balances differ when one is single and will be different when one marries or has a partner or if they have children. When one starts a new career versus when one is nearing retirement brings changes in work-life balance there is no perfect, one-size fits all, balance that one should be striving for. 1.7 Work-Family Expansion refers to the notion that: simultaneously engaging in multiple work and family roles is beneficial for the physical and mental relationship health of individuals. The quality of the roles, rather than the number of roles occupied or the amount of time spent in a particular role, determine the degree to which individuals experience the positive effects of participating in multiple roles. 1.8 Importance of work-life balance in womens lives Todays career women are continually challenged by the demands of full-time work and when the day is done at the office, they carry more of the responsibilities and commitments to home. The majority of women are working 40-45 hours per week and the majorities are struggling to achieve work-life balance. Women reported that their lives were a juggling act that included multiple responsibilities at work, heavy meeting schedules, business trips, in addition to managing the daily routine responsibilities of life and home. Successfully achieving work-life balance will ultimately create a more satisfied workforce that contributes to productivity and success in the workplace. Employers can facilitate WLB with many schemes that can attract women employees and satisfy their needs. Some of the schemes are: Facilities for child care; Financial planning services for employees who need them; Flexi-timings; Work sharing; Part-time employment; Leave plans both paid and unpaid to suit employees needs; Subsidized food plans; Insurance plans; Counselling services for problems like managing work and the home; Rest rooms, food preparation services; Jobs with autonomy and flexibility; Realistic workloads; and Review of work processes to see if the burden on employees can be lightened. (Source: http://www.indianmba.com/Occasional_Papers/OP183/op183.html) 1.9 work-life and family relationships Edwards Rothbard (2000) explain the relationship between work and family roles through a variety of linking mechanisms: Work-family conflict or interference refers to simultaneous pressures from the work and family domains that are mutually incompatible in some respect such that meeting the demands of one role makes it difficult to meet the demands of the other role. Sometimes referred to as negative spill over, work-family conflict can take different forms and can originate either in the work domain or the family domain. Work-family conflict and consequent outcomes can be buffered by various coping behaviours. Some researchers have looked into how Asian women cope with these stressors, and Halls (1972) typology of coping provides a useful way to categorize these coping behaviours. Lo, Stone, and Ng (2003) found that the most popular strategy for coping in their sample was personal role re-definition (i.e., changing ones own role expectation and not the expectations themselves, such as prioritizing time with children over grocery shopping [Lo et al., 2003]), followed by reactive role behaviour (i.e., assuming a rigidity of role expectations such that the person has no choice but to find ways to meet them), and finally structural role re-definition (i.e., changing the expectations imposed by an external source, such as flexible work scheduling or spousal negotiation of household roles). Other studies have found Asian women to employ similar coping strategies. For example, Lee, Um and Kim (2004) found that married Korean women often coped by working harder in reaction to their role conflicts (a reactive role behaviour), which was associated with higher rates of depression compared to those who coped through other strategies such as negotiation with their spouse and prioritizing household tasks. Asian professional women may also cope reactively by lowering their career ambitions, as evidenced by an absence of women from the top levels. Ayree, Luk, Leung, and Lo (1999) framed coping behaviours in terms of emotion-focused coping (i.e. regulating distress created by the appraisal of stressors) and problem-focused coping (i.e. removing the negative impact of a stressor) and found that these efforts, in concert, positively influenced job and family satisfaction. Several studies have also cited greater help from extended family or domestic workers in some Asian cultures, which can alleviate some of the burdens of work-family conflict. Enlisting the social support of husbands in domestic roles also helps to redefine structural roles, thus reducing work-family stress. Some studies have sought to explore the extent to which workplaces are accommodating structural role re-definition. Unfortunately, in Asian societies, there is little dialogue between women and their employers with respect to work-family issues. This may be less true in societies with longer histories of egalitarian policies around gender and work. The following section will elaborate upon the implications for research and practice that extend to what is currently known about Asian womens experiences with work and family. Work family accommodation refers to the process by which individuals reduce their involvement in one role to accommodate the demands of the other role. Work-family accommodation can be used as a strategy in response to actual or anticipated work-family conflict such that individuals reduce their involvement in a role that is less important to them. The reduction in involvement can take either of two forms: behavioral (i.e. curtailing the amount of time devoted to a role) or psychological (i.e. restricting the level of ego attachment to a particular role). Work-life compensation refers to efforts by individuals to offset dissatisfaction in one role by seeking satisfaction in another role. These efforts can take the form of decreasing involvement in a dissatisfying role and increasing involvement in a more satisfying role. Alternately, individuals may respond to dissatisfaction in one role by pursuing rewarding or fulfilling experiences in the other role. The latter form of compensation can be either supplemental or reactive in nature. Supplemental compensation occurs when individuals shift their pursuits for rewarding experiences from a dissatisfying role to a potentially more satisfying one, e.g., individuals with little autonomy at work seek more autonomy outside of their work role. On the other hand, reactive compensation represents individual efforts to release negative experiences in one role by pursuing contrasting experiences in the other role such as engaging in leisure activities after a fatiguing day at work. Work- family segmentation originally referred to the notion that work and family roles are independent of one another such that individuals can participate in one role without any influence on the other role. More recently, segmentation has been viewed as an international separation of work and family roles such that the thoughts, feelingsand behaviours of one role are actively suppressed from affecting the individualà ¢Ã¢â€š ¬Ã… ¸s performance in the other role. Work-family enrichment refers to the process by which one role strengthens or enriches the quality of the other role. Work-family enrichment also refers to work-family enhancement, work-family facilitation and positive spill over. All these terms describe the notion that a variety of resources from work and family roles have the capacity to provide experiences in the other role. Unlike conflict or interference, two mechanisms that ar

Tuesday, November 12, 2019

Explanation For Intangible And Fixed Assets Accounting Essay

By and large, fixed assets are the assets that can non be changed to be hard currency easy. Fixed assets are besides called non-current assets. It is the oppose side of current assets. Current assets are besides called liquid assets. Normally, fixed assets are considered as the assets that are can non easy moved. But its clearly definition is that the assets that can be used or lasted for more than one twelvemonth, which are considered as fixed assets. Many assets that can travel or can be moved are besides considered as fixed assts, such motor autos for a bringing company, planes for an air hose company, and so on. So we must happen a precise definition for fixed assets. Fixed assets can non be sold to terminal users straight. As stated in International Accounting Standards, fixed assets are assets whose future economic benefit is likely to flux into the entity, whose cost can be measured faithfully. There are many types of fixed assets, such as land and edifices, motor vehicles, computing machines, furniture, office equipment, fixtures and adjustments, works and machinery. Land and edifice for an endeavor that can non be sold to its clients straight and the land and edifice can supply working infinite for the endeavor to allow the endeavor brand merchandises or supply services. Motor vehicles when are used as bringing vehicles are fixed assets excessively. Because they are non sold straight to the clients, but as the bringing means to supply bringing service. Computers, furniture, office equipment, fixtures and adjustments, works and machinery that are used as one company ‘s vehicles but non as the company ‘s merchandises are besides fixed assets and their values are kept stable, which is different from merchandises or services.2. Answer for Question ( B )( & A ; deg ; ) Definition and account for Intangible Assetss Intangible Assetss are the assets can non be seen, touched or measured, they are non pecuniary assets. Intangible Assetss are separate assets which are created by a longtime and/or atomic attempt. There are two types of Intangible Assets. One type is legal intangibles which contain right of first publications, trade secrets, good will, patents, hallmarks, and so on ; another type is competitory intangibles which contain coaction activities, cognition activities, purchase activities, and structural activities and so on. Harmonizing to the international standards2, intangible assets are defined as identifiable assets controlled by the endeavor without their physical substance, conveying future economic benefit to the company. Legal intangibles all are determined by jurisprudence and competitory intangibles ‘ primary beginning is Human capital. ( a†¦Ã‚ ± ) Problem in accounting for the Intangible Assets and the grounds for this Because the Intangible Assets can non be seen, touched or physically measured, so there are jobs in the procedure of ciphering its value. Among the jobs, the most of import and indispensable thing to be done is to find whether an intangible plus is identifiable or unidentifiable. Is identifiable, unidentifiable, or good will The undermentioned issues may be concerned in the Intangible Assets accounting procedure: Are the assets acquired or developed internally Make the assets have an indefinite or finite utile life ( and residuary value of the assets? ) Is capable to amortisation or damage testing Should be expensed or capitalized The ground why we should see these points is as below: ( 1 ) The intangible assets can non be seen, so to repair their value is really complex, so the first measure is to indentify if the assets are intangible and whether the assets are identifiable or unidentifiable ; ( 2 ) The designation of whether the assets are identifiable or unidentifiable is the footing for farther analysis and computation for the intangible assets ‘ value.3. Answer for Question ( degree Celsius )Enterprises account for intangible assets much as they are accounting for other natural resources or depreciable assets. The cost of intangible assets is frequently automatically allocated to expenditure in the procedure of the assets ‘ utile life or legal life, whichever is shorter, and the life will non be allowed to transcend certain old ages. The procedure of apportioning the outgo of intangible assets to write off is called amortisation, and companies about ever use the straight-line method to amortise intangible assets. It is really frequently that sing the intangible assets as Goodwill. Income Approach We can utilize Income Approach to gauge the intangible value. Because the income by the intangible assets can bespeak the value of the intangible value. For illustration, if you have a merchandise trade name, this merchandise trade name can convey you about 100,000 Dollars one twelvemonth, but the same sort of merchandises without your trade name and has the same quality merely can convey 20,000 Dollars to the endeavor proprietor, all other factors are the same, we can state that your trade name, which is an intangible assets values 80,000 Dollars. Market Approach We can sell an intangible plus in market, and can see how much can be got by selling the intangible assets. The higher monetary value the intangible plus is, the higher value the intangible has. Cost Approach As stated above, the intangible assets are from long clip ‘s uninterrupted attempt, in the procedure of the intangible assets formation, it must be much money or other things that can be calculated by money. So we can cipher the expensed cost of the intangible assets ‘ formation, so acquire the intangible assets ‘ current value. Direct Intellectual Capital methods ( DIC ) We can gauge the intangible assets ‘ value by placing its different constituents. Once the constituents are determined they are able to be evaluated straight, either as an person or as an aggregative coefficient Market Capitalization Methods ( MCM ) We can cipher the differences between an endeavor ‘s market capitalisation and its shareholders ‘ equity as the value of its intangible assets or rational capital. Tax return on Assetss methods ( ROA ) Anenterprise ‘s mean pre-tax net incomes for a period of clip are divided by the norm touchable assets of the endeavor. The consequence is that an endeavor ROA that is so compared with its industrial mean degree. The differences are multiplied by the endeavor ‘s mean degree touchable assets to cipher an mean one-year earning from the Intangibles. We can split the above-average degree net incomes by the endeavor ‘s mean degree an involvement rate or cost of capital ; one can deduce an rating of intangible assets or rational capita value. Scorecard Methods ( SC ) The intangible assets ‘ assorted constituents or rational capital are classified and indexs and their indices are reported and generated in mark cards or as graphs. SC methods are a small same as DIS methods, without that no estimation is made of the money-value of the Intangible assets. A composite index may or may non be generated. Trading history We can utilize the intangible assets merchandising history to find the intangible assets ‘ value. Because if the intangible assets has been transacted before, it must hold a pecuniary value. So we can place the intangible assets ‘ current value by the trading history. ( 9 ) Capitalization The advocates of the attack say that if good will is every bit important as plus as many believe, it should belong on the balance sheet. One job within capitalisation of good will is to find the proper sum of capitalisation. Nowadays pattern follows the remainder method. One manner to rectify the abuse of good will is by the concealed assets method. By this attack, the extra purchase monetary value that enterprises wage for just market value of the assets is merely for assets that are hidden from the balance sheet. Hidden assets ought to be identified and recorded on the balance sheet, so amortized for their utile life. If they were, goodwill history may be much smaller than pattern at presnet and fiscal statements may be more utile. ( 10 ) Role within value concatenation An intangible plus must be in certain industrial concern. Different functions in certain industrial concern values different. For illustration, in many technological Fieldss, the patent is the most of import intangible plus. So the patent in technological field counts more. ( 11 ) Existing market footmark. If the market that intangible assets exist is really stable. We can analyse the bing market footmark to place the intangible assets value. ( 12 ) Write-off Method By utilizing this sort of method, good will by and large is written off instantly against the equity subdivision of the shareholder, and the net incomes are retained by and large. Some people say that good will dose non belong to mensurable and it dose non hold true future value. It ought to be written off against shareholder ‘s equity. And we must do the intangible analysis harmonizing to the IAS and IFRS ; here are some of the considerations for the IAS and IFRS. As stated in IAS 38 the benchmark intervention for measuring, subsequent for the initial acquisition is the cost any accrued impairment loss and less accrued amortisation. As stated in IAS 36, harmonizing to the Standard, damage of Assetss, intangible assets has to be reviewed for damage. Merely identifiable intangible assets can be revalued. This must be undertaken harmonizing to a term of ‘active market ‘ and one time this has be done ; the endeavor is necessary to do regular reappraisals. Bothe IAS 22 and 38 demand that the intangible assets should be amortized on a systematic footing over the best estimation of their utile life. There is a debatable given that this utile life would non transcend certain old ages. Intangible assets are able to hold more utile lives ; otherwise, the IAS has non permitted an endeavor to subscribe an indefinite utile life.

Sunday, November 10, 2019

Hamlet Soliloquy Essay

In this essay, I am going to show how significant Hamlet’s soliloquys are in the play and how they relate with the plot, and will expose the different ideas shown indirectly by Shakespeare through Hamlet and i will explain Hamlet as a whole as he expressed through his soliloquys and how he gives the play its tragic theme. The character of Hamlet in Shakespeare’s play â€Å"Hamlet† show many strong emotions through the use of his soliloquys and shows the internal battle which he experiences throughout the play giving it it’s â€Å"tragic† theme. An example of this would be in the first of his soliloquys, where he ultimately contemplates suicide due to the despair that he is experiencing: â€Å"O that this too too solid flesh would melt†. From this, the importance and significance of Hamlet’s Soliloquys during the play show his isolation from society, suggesting the uniqueness of his character. His feelings during his soliloquys also contrast with the behaviour of the Courts, where he reveals his state of mind and the truth, where the courts are more pleasure seeking than decisive when discussing politics. This is shown by Hamlet in his discussion with Horatio where he reveals that â€Å"This heavy-headed revel east and west/ Makes us traduced and taxed of other nations†¦ though performed at height. † The power of Hamlet’s soliloquys during the play show shakespeares philosophical views to life. For example, in Hamlet’s â€Å"To be or not to be† soliloquy, Hamlet, again contemplates suicide, where he suggests that suicide is the easiest way of ending the problems and conflicts of life. He then debates this by saying that the fear of an unknown afterlife is what keeps man living. Hamlet observes religion, but it has been shown that he is hypocritical of it because he is inconsistant with his beliefs (As shown by Schlegel), for example, when the ghost enters, he believes that it truely is his father, and when it leaves, it appears to him as he has been decieved: â€Å"Be thou a spirit of health or goblin damned†¦ /That i will speak to thee. I’ll call thee Hamlet. † Hamlet, in his first soliloquy also refers to the 6th Biblical commandment â€Å"Thou shalt not kill† which he understands forbids suicide and murder:†His canon ‘gainst self-slaughter. O God, God. † Shakespeare has also given Hamlet the habit of thinking in religious terms, e. g: â€Å"For God’s Love, Let me hear! † , â€Å"Angels and Ministers of grace defend us! † Hamlet’s soliloquy before act 3 shows the audience the endless debate that Hamlet goes through, and Shakespeare delays the end to express how Hamlet is abzorbing the news and whether or not to accept the challenge. Shakespeare does this to shape Hamlet’s character in the eyes of the audience. A tragic theme is shown through Hamlet’s quotations by firstly, Hamlet having to celebrate his Mother’s marriage with his uncle, and at the same time having to mourne his Father’s death. Hamlet reveals his loneliness when his Mother asks him why his father’s death seems so important, he replies by saying â€Å"Seems, madam? Nay it is. I know not ‘seems’. † Shakespeare, here shows another source of Hamlets sadness, where he has only Ophelia, who has also rejected him due to the ‘advice’ given to her by her father. He reveals this in another one of his soliloquys: â€Å"Now I am alone. O, what a rouge and peasant slave am I! † Hamlets sorrow mulitiplys when he finds out that Ophelia had died, where he states that â€Å"Forty thousand brothers/Could not (with all their quantity and love) Make up my sum. † However, these feelings of sorrow quickly get replaced with anger, where he expresses them early on in Act 1: â€Å"I with wings as swift as thought†¦ sweep to my revenge. † He does this again in his conversation with Ophelia where he finds out that she has been lying to him, where he exposes her and commands her to â€Å"Get thee to a nunnery†, and that â€Å"I loved you once†. This speech indirectly shows his hatred for women, i. e. his mother, where Hamlet exposes Claudius’ plan of killing the Late Hamlet and dethroning him for becoming king himself. He appreciates that he needs to act out his anger by saying: â€Å"O Heart, lose thy nature, let me be cruel†, showing that Hamlet has a soft side, and that he actually wants to kill Claudius to avenge his Fathers death. During Act 3, Hamlet asks some players to act out a speech that he â€Å"Chiefly Loved†, where he reads out the first 13 lines from memory, signifying the link to his fathers death. The story that Hamlet expects is the fall of Troy and the killing of King Priam by his own son, and to Hamlet, this is what he wants to do to Polonius, where in his soliloquy after the speech, Hamlet rebukes himself for not having the same motivation and passion that Pyrrhus did: â€Å"What would he do/ Had he the motive and the cue for passion/ That i have?†¦ horrid speech/†¦ appal the free/†¦ confound the ignorant†¦ â€Å"

Friday, November 8, 2019

Free Essays on B F Skinner

B. F, Skinner’s Operate Conditioning â€Å"In operant conditioning, people and animals learn to do certain things- and not to do others- because of the results of what they do† (Rathus, 135-136). Voluntary responses such as behaviors that people have control over are conditioned. A psychologist named B. F. Skinner devised a weapon called Project Pigeon. Pigeons had guided missiles to targets during the war. As the pigeons pecked at the targets on a screen, they were given food pellets. Once the learned how to acquire those skills, they were put in missiles. The principles of learning Skinner applied to the project are fine examples of operant conditioning. An animal or person learns to do something because of its effects or consequences that occur. Skinner realized that if the pigeons were rewarded with food, they would continue to do a good job by pecking at the targets. Also, Skinner devised a â€Å"Skinner box† in which a rat was placed in there given food randomly. Reinforcement is the process by which a stimulus increases the chances that the preceding behavior will occur again. By pressing the lever repeatedly, the rat was no longer hungry. With the different experiments that took place, one can see that it does not matter why an organism makes that first response that’s reinforced. It can happen by chance or it can be physically driven in them. My practical application of Skinner’s work on operant conditioning involves various experiments. Ø I will make a chart in which the procedure and results will be shown. Ø I will write a journal of the events that occur and write my thoughts about them. I will talk about how they can be different. I will create my own project where I will see how my sister acts with the various ways she will be treated and under different circumstances.... Free Essays on B F Skinner Free Essays on B F Skinner B. F, Skinner’s Operate Conditioning â€Å"In operant conditioning, people and animals learn to do certain things- and not to do others- because of the results of what they do† (Rathus, 135-136). Voluntary responses such as behaviors that people have control over are conditioned. A psychologist named B. F. Skinner devised a weapon called Project Pigeon. Pigeons had guided missiles to targets during the war. As the pigeons pecked at the targets on a screen, they were given food pellets. Once the learned how to acquire those skills, they were put in missiles. The principles of learning Skinner applied to the project are fine examples of operant conditioning. An animal or person learns to do something because of its effects or consequences that occur. Skinner realized that if the pigeons were rewarded with food, they would continue to do a good job by pecking at the targets. Also, Skinner devised a â€Å"Skinner box† in which a rat was placed in there given food randomly. Reinforcement is the process by which a stimulus increases the chances that the preceding behavior will occur again. By pressing the lever repeatedly, the rat was no longer hungry. With the different experiments that took place, one can see that it does not matter why an organism makes that first response that’s reinforced. It can happen by chance or it can be physically driven in them. My practical application of Skinner’s work on operant conditioning involves various experiments. Ø I will make a chart in which the procedure and results will be shown. Ø I will write a journal of the events that occur and write my thoughts about them. I will talk about how they can be different. I will create my own project where I will see how my sister acts with the various ways she will be treated and under different circumstances....

Wednesday, November 6, 2019

A Look at Constitutional America essays

A Look at Constitutional America essays America was established on foundational principles that ensured its citizens the rights to life, liberty, and the pursuit of happiness. These unassailable rights were established through the Declaration of Independence in 1776 and they are governed today by the U.S. Constitution, a document that has stood the test of time with minor revisions. The U.S. Constitution is the mediator between our branches of federal government, and it ensures our success as a country by protecting citizen's rights. It is my fear that our constitutional delegates have forgotten the importance of the document which supports our nation's unique freedom. They have veered from the course established for us by our founders. Jason Horowitz, writer for the Washington Post, with his article "Reading between the Constitutional lines" confirms my fears of constitutional "unimportance" when he wrote "Suspicious and mocking as Nadler was of the Republicans' motivation for reading aloud what he affectionately characterized as "a long, dry, boring document with details about how Congress will have the power to lay imposts and taxes," he agreed with other constitutional experts, and even the tea party, that there was a little potential benefit.". Horowitz continued to explain that some of our leaders in Congress debate the sovereignty of the Constitution by falsely comparing it with religious documents saying" Liner called the "ritualistic reading" on the floor "total nonsense" and "propaganda" intended to claim the document for Republicans. "You read the Torah, you read the Bible, you build a worship service around it," said liner, who argued that the Founders were not "demigods" and that the document's need for amendments to abolish slavery and other injustices showed it was "highly imperfect." Our legislative branch of government has strayed from our country's foundation and they are abolishing the principles on which it stands. His article concludes by conveyi...

Sunday, November 3, 2019

Toward Delivery of effective mobile government Coursework

Toward Delivery of effective mobile government - Coursework Example In Oman people can apply for jobs via SMS and at the same time the government can update its citizens and provide other services through the SMS. However, the success implementation of this program depends not only on the government support but also to the citizen’s willingness to accept and adopt the mobile government services. For that case it is important to note and understand the factors contributing to mobile government rather than traditional service delivery methods. In previous researches, adoption of the mobile government has determinants such as usefulness, ease of use, perceived risk, trustworthiness, compatibility, external influence, relative advantage, image and facilitating conditions (Dillon & Morris, 1996, pp.2-15). On the other hand, citizens are also influenced by certain factors for easy acceptability of the program. These factors include citizen’s trust, culture and gender difference. ... GCC was formed in 1981 to develop, coordinate, integrate, and interconnect the member states in all aspects and at the same time strengthen ties among its people (Dillon & Morris, 1996, pp.2-15). Because of the availability of oil resources in the region, the GCC of that particular region was considered to be the richest worldwide by the GCC Statistical Department in the year 2005 that estimated Gross Domestic Product of US$ 324.36 billion. According to the 2004 census by the Ministry of National Economy, Oman had a population of 2.34 million people with a growth rate of 2 percent and a density of 7.6 persons per square kilometre. In 2003, the illiteracy level of the Omani population was 17.8 percent as compared to the 31.8 percent in 1993 meaning that the country has greatly invested in education in the past few years. This is important in the sense that for smooth implementation of the mobile government, it requires citizens with reasonable level of education and income. The statis tics show that 5.9 percent of the population does hold post-secondary education qualifications hence it is easier to evaluate the population that could easily adapt to the mobile government. The Oman government had a vision 2020 to develop its economy, promote external economic relationship, diversify industries and develop a robust economy that has professional leadership and skilled labour force (Horst & Kuttschreuter, 2007, pp.1838-1852). To achieve these visions, it became apparent that Information Technology was an essential tool and hence the government started investing in the mobile government. Generally the ICT sector is still at an early

Friday, November 1, 2019

Politics in Cambodia Essay Example | Topics and Well Written Essays - 250 words

Politics in Cambodia - Essay Example Racial discrimination, in most cases, occurs in several ways. Mostly, racial discrimination takes the form of biological supremacy where those who discriminate believe they are superior and better than the rest. However, the superiority concept is not always a factor in racial discrimination. As was in the case of the genocide in Cambodia, the Khmer Rouges, the main native group, actively discriminated the rest of the groups not necessarily based on their biological identities. On the contrary, racial discrimination in the country was based on economics, politics and their cultural composition of the groups. Stereotyping of issues around these concepts mainly led to racial discrimination of the minority groups. For instance, wealth was an important factor that determined how the Khmer Rouge treated each person. In that respect, the Cambodians were divided into two broad categories; the base people mainly made of the peasant farmers in rural areas and the new people who lived in citie s. Consequently, the new people suffered the most; they were forced to handle tough jobs in extreme conditions. Later, the text will illustrate how the stereotyping of the urban new Chinese minority as economically endowed persons led to exploitation and discrimination policies under the regime. Stereotyping of the Chinese as being among the wealthy class groups resulted in racial discrimination where they  faced  harsher terms compared to the native Khmer.