FASB Codification System Orientation Paper

Becoming an accountant there are many guidelines and regulations that one must become aware of. The FASB assists in establishing these guidelines through generally accepted accounting principles, GAAP. As an accountant one must follow GAAP while producing any reports for a business. Consequently, the author will explore the FASB Codification System, its purpose, and contents.The FASB Codification SystemThe FASB Codification Systems is a source of principles and standards recognized by the FASB that is applied to nongovernmental entities in the preparation of financial statements in conformity with (GAAP). â€Å"Rules and interpretive releases of the Securities and Exchange Commission (SEC) under authority of federal securities laws are also sources of authoritative GAAP for SEC registrants† (FASB. n.d.). Generally, the FASB Codification System helps to establish the principles and framework for preparation of financial statements.The Purpose of FASB Codification SystemThe purp ose is to have accounting to have established GAAP principles for nongovernmental entities to follow. This helps to maintain uniform accounting principles. The FASB Accounting Standards Codification as the source of authoritative principles and standards recognized by the FASB to be applied by nongovernmental entities in the preparation of financial statements in conformity with GAAP (FASB. n.d.). The SEC helps to regulate to ensure entities are following the guidelines properly.The content and types under FASB Codification SystemThe nine content areas located under the FASB Codification System is general principles, presentation, assets, liabilities, equity, revenue, expenses, broad transactions, and industry. Under the general principles are overview, objectives, scope, scope exceptions, glossary, transition, open effective date information, grandfathered guidance, and XBRL Elements. The presentation section lists all the different types of financial statements. The assets name al l assets such as cash, cash equivalents, receivables, investments, inventory, and more. The liability, equity, revenue, expenses,  broad transaction, and industry list accordingly. In general each section reviews each classification and its sub categories within financial statements.ConclusionThe FASB Codification System establishes GAAP principles that must be followed within nongovernmental entities while preparing financial statements. The website thoroughly explains all financial statements and classification codes. These principles assist in keeping conformity in financial reporting which is critical to follow while accounting for a business.

Information Flow

There are many elements that aid an organization in being successful, however one of the key elements is Information flow. In my Journal Entry I will be describing the levels of communication, both good and bad, that are found within Johnson Matthey, my current employer. I will discuss the three main managerial approaches within my company that I have observed, and the three potential communication barriers as well. The intrapersonal, interpersonal, group, organizational and intercultural levels of communications are all on display amongst the coworkers of Johnson Matthey.There are multiple levels within the headquarters, located in Wayne, PA. They are all providing the same product for the Oil and Gas Industry. Each level contains up to 45 employees depending on the department. Interpersonal communication is continuously conducted within each group so that nothing ever falls between the cracks. Individuals are always communicating with themselves due to the constant changes in mater ials needed, which requires them to be able to adapt to change quickly. The workforce here is largely diverse, mostly all men with degrees in The Sciences, but various backgrounds and educational levels.We all work in groups, each department is tied to the next, therefore requiring tight nit and close communication. Every department is essentially like its own â€Å"clique†, everyone talks about the next department, and it’s kind of like lunch time in the cafeteria during high school. Depending on your department you can be looked at as a friend or an enemy, sadly in my line of work, it’s very hard to find people who support you and back you up unless they are in your department. The woman here are very jealous of each other, they don’t like to be outshined, especially by newbies or those of us who are younger.This kind of behavior can put a major dent on communication skills. Mostly to spite someone, but that’s still not a responsible way to handl e any situation. Information travels generally in one direction from our customer (various Oil and Gas clients) to us. There are occasions when we have a little say so in the actual product but for the most part it is a one-sided show. We have our Regional Manager Andrew, our Offshore Manager Jim and our Operations Manager Roy. The way it starts is, the job comes into Andy, he determines if it is an Onshore or Offshore project.If it is determined to be offshore, it goes to Jim, he works out the schematics of personnel with Chris and myself. Any budget questions, equipment needs etc. have to be cleared by me and then run over by Roy for final approval. The channel used is generally email from the client to one of the site managers. The feedback comes once the work is complete and as long as we get a top notch report, then we get a good â€Å"pat on the back† from upper management, and we move on to the next project. The functions of Y Hierarchy of managerial communications do exist within this organization.Our manager is continuously creating and encouraging a wonderful work environment and providing opportunities for employees to take the initiative and self-direction. Management is always looking for new ways for employees to make significant contributions within the organization. Behavioral, empowerment, and contingency are the three managerial communication approaches that I have observed within the organization that I currently work for. Empowerment is the distribution or entrustment of power or authority to his or hers subordinates within an organization.Generally used when upper management is out of work for certain amount of time. Empowerment also encourages the employees to get more involved with the organization. The contingency approach is seen a lot in our office. Our Operations Manager knows that there is more than one way to get an â€Å"A+† on our work, and whichever way produces the best result with the least amount of money and ti me spent, is generally the path that is taken. This is probably the approach seen mostly around the Johnson Matthey organization because of the results that are produced.Behavioral approach comes with trust and one’s individual character. Managers have been seen trusting and respecting the employees more now than ever due the production that each department has put out for our clients. Personality, emotional, and physical are the three potential barriers to effective communication within not just Johnson Matthey, but most organizations. Everyone here has their own personality and that can sometimes create an issue throughout the business day. Individuals are loaded with many traits that create personal attitudes, approaches, angles,quirks and different views on the world, and how to handle various situations. There are many occasions in which this trait has stalled communication between two individuals and in some case hurt the overall job being done. Emotional barriers can b y far be the worst thing out there, in terms of communication in a company. There are many individuals in my organization that let things go straight to their heads and forget that we are at the workplace. Emotions should not be brought to work with you at all, you should be able to brush things off and move on with the job.Especially personal conflicts and personal issues. Your office and your coworkers are not the place to be dealing with those kinds of things. Managers are often seen using a softer touch to get through to the individuals with emotional issues. Physical barriers are one of the most common around my office though. There are many occasions that we are working with a wall between co-workers and with communication being the key to our success problem will generally arise on occasions. We have made complaints on many occasions with the same results â€Å"deal with it†.

Advanced copyright and design law Essay Example | Topics and Well Written Essays - 3250 words

Advanced copyright and design law - Essay Example This protection has uniform effect in the entire territory as laid down by the agreement. UK rights come into existence automatically, and the Community Unregistered design come into existence when the design is first made available. In addition, both rights do not always register their rights but for purposes of evidence in court they keep verified records when the design were created and by whom. Moreover, they both protect the appearance of articles but not its technical functions. Some features are excluded from UK and EC rights protection. They include design features that enable the article to connect with another that are dependent on the appearance of a complete article where the components are located. Comparably, UK and EU rights identify that design rights are not subsisted in principle of construction, shape and configuration of the article, surface decoration and are dependent on the appearance of another. Besides, design rights are not subsisted if the design has a controlled representation and the design is not recorded in a document or either through an article. In addition, unregistered rights in both the UK and EU are only applicable within a given territory. For instance, reciprocal protection is limited within specific territories. In UK the rights are designed to affect the countries within the United Kingdom while the European Union rights affect the nations that are registered with the union. This essay analyses the EU and UK systems and the clashes between the two. It uses case laws to give a clear picture of this. In addition, it also offers solutions on how to deal with each clash. In doing so the paper will have fully cover legislations that protect unregistered design right. Fisher defines a design as a product according to its shape or either ornamentation.1 Definition of a design varies among different types of legal protection. It relates to technical principles of its operation and

When is it ethically responsible to leave a job or leave the Assignment

When is it ethically responsible to leave a job or leave the profession - Assignment Example Some of the consequences of the creation of ethical stress include the fact that the nurses might be experiencing frustration, physical illness, and interpersonal conflict. These consequences might prompt them to leave their position or the profession altogether. A study by Ulrich and O’Donnell†¦et al, (2007) indicates that about 80% of oncology nurses had high ethical stress scores due to the conflicts existing between their obligations towards patients and the rules in the organization. With some of the organizational values in a health care setting being the provision of adequate patient care, the ethical climate in this case is not representative of the shared care perceptions (Chan et al, 2013). This might prompt a nurse to leave the position, considering that the ethical decision-making processes are not reflective of the human values and interactions. On the other hand, Flinkman, Isopahkala-Bouret and Salantera’s research on the ethical responsibility of nurses to leave their profession indicates that their inability to offer proper care is a contradiction to their ambitions and talent (Flinkman et al, 2013). Scott et al (2008) reports that a large number of nursing graduates leave the profession due to poor working environments. Despite this fact, it would be appropriate for nurses to leave the profession when their moral obligations contradict those upheld by medical institutions since they might not be in a good position to offer their services properly (Morrell, 2005). Chan, Z. C., Tam, W. S., Lung, M. K., Wong, W. Y. & Chau, C. W. (2013). A systematic literature review of nurse shortage and the intention to leave. Journal of Nursing Management, vol. 21, no. 4, pp. 605–613. Flinkman, M., Isopahkala-Bouret, U., & Salantera, S. (2013). Young registered nurses’ intention to leave the profession and professional turnover in early career: A

Does wal-mart do more good or bad in the world Essay

Does wal-mart do more good or bad in the world - Essay Example This many perceive to be corporate nonsense. Most jobs and careers associate Wal-Mart to a corporate that pays low wages compared to other corporate in the same job category and this engenders a sense of loathing from people getting such low wages. Due to this, Wal-Mart has received much resentment and scorn from all over as compared to other corporate entities. It is also seen as a large and powerful anti-industry, anti-free market call trap as its chain of stores is destroying small towns. This is achieved by acquisition of property in rural areas, thus maintaining monopoly. The rural as well as the town folks are availed open doors to convenient, one-stop shopping venue with ample supply of products at considerable cheap prices. This improves their efficiency in carrying out their activities and thus is appreciated by many. According to Coster, (Para. 5) there is a belief among the Americans that the Wal-Mart prices override the prices of other stalls due to the ability to have la rge stores, this economically it can be said that the reduced prices result from the ability to take advantage of the economies of scale. The domination by the corporate has not won favour among many Americans as they are not keen on strategies of clout and domination. On the other hand, these low prices drive the small and local competitors out of business as they do not have the ability to compete with Wal-Mart’s pricing and product selection. This is seen as an initiative to make Wal-Mart a monopoly which will then set high prices and make huge profits after driving out the competitive players who would have otherwise regulated its price. The strategy here is to drive the small competitors to shut down due to its low prices. The corporate would then look into the future in advance and set prices of goods just below costs long enough to corner the market. Afterwards through trial and error, find a new price that would be high enough to make super-profits but low enough to k eep potential customers from driving to another town to get the same products. This new price should be able to recoup the initial losses incurred when driving away the little players in the market. In general, the picture created in a small town is an easy way to drive competitors out of business but again this small town will remain with bitter memories among its population of the pricing strategy and small enough to boycott Wal-Mart before the strategy succeeded. In a larger town, the competitors are many hence much harder to drive away competitors and Wal-Mart remains with the option of lowering its price to a low level enough to attract customers. The low prices attract the not so well off population and hence concurring with Featherstone, (Para. 4) in that it’s the poor who make Wal-Mart tick. To the well-off members of the society, expensive commodities are observed to be of sound quality as compared to cheap commodities, where shortcuts might have been used in their p roduction. To the poor, they have to survive with the little they have and thus quantity rather than quality is most considered. As such, low prices that are offered always cot down the society along the social status lines. Reich (Para.1) on the other hand is of the view that symbolic analysts who solve, identify

Business Continuity Mnagement Essay Example | Topics and Well Written Essays - 1500 words

Business Continuity Mnagement - Essay Example This study will evaluate the events or the reasons, which led to the businesses seeking more than recovery of data; it will highlight the key elements that differentiate BCM from Disaster Recovery. Recovery implies to recover something that has been lost; the recovery may be in part or in full. Continuity, on the other hand suggests business carries on as usual and the impact of failure may be minimal, if at all. BCM deals with the threats that confront any business. Insurance may cover the cost of the fixed assets but cannot cover the opportunity loss or the market share that any business may lose (Smith 2002). The September 11 terrorist attack on the US, the cases of Anthrax virus infiltrations, frequent hackers breaking into the corporate systems, and natural disasters like Tsunami and Hurricane Katrina, may capture the headlines, but almost 90% of the crises are â€Å"quiet catastrophes† according to Smith. It is these catastrophes that damage the organization’s brand and reputation. Research too indicates that the shareholder price value increased of those companies who managed to successfully handle the crises compared to those who could not handle the situ ation well. In 1989, a large volume of case studies were published, covering mostly crises that had occurred in the 1970s and 1980s. Throughout this period, as the two fields gradually consolidated, the formation of three mindsets was developed. Namely, the technology mindset during the 1970s, which was limited to assuming that crisis, was initiated solely to computer systems and facilities. Moreover, in the 1980s organizations adopted an auditing approach which was broader in scope but did not comprehend the full picture. The inauguration of the following decade saw the development of the value based mindset, which is concerned less with compliance, regulations, or technology failure than with the needs of the business itself. The success of a company lies in its ability to continue business

Hate Crimes Research Paper Example | Topics and Well Written Essays - 2000 words

Hate Crimes - Research Paper Example It should be noted that 9/11 incident itself can be labelled as a hate crime. In short, hate crimes are happening at all parts of the world in different forms. According to Lieberman (2010), â€Å"In 2008, 13,690 police agencies reported 7,783 hate crimes—almost one hate crime for every hour of every day† (Lieberman, 2010, p.82). In other words, the incidents of hate crimes are growing day by day not only in America, but also in all parts of the world. It should be noted that the major reasons behind majority of the wars in the past and at present are attributed to hate crimes. The war on terror, First and Second World Wars, Gulf war, conflicts between Israel and Palestine etc are some of the examples of hate crimes. This paper analyses the history of hate crimes, the development of laws against hate crimes, pros and cons of hate crimes, examples of hate crimes etc. History of hate crimes The first recorded "hate crime" occurred in 1922 in America. The Federal Bureau of Investigation encountered a rising Ku Klux Klan, white supremacist movement in Louisiana. Two people were kidnapped, tortured and murdered while thousands more received threats to their person. The KKK and other racist organizations committed thousands between 1922-2006. In July 1946, two black couples were pulled from a car, lined up and shot by 20 white men. In 1954, one of America's most horrible, hate crimes occurred in Money, Mississippi. The crime, itself, was bestial. As many as 20 men took turns beating and torturing 14 year-old Emmett until his death (Brookes, 2012). The history of hate crimes started along with the evolution of humans in this world. However, the term hate crimes started to get more popularity only during the Second World War. The modern day history of hate crimes started during the Nazi regime in Germany. Nazis started a massive operation against the Jews community and millions of Jews forced to sacrifice their lives because of it. Germans had a perceptio n that they were the superior race in this world and all the other religions and communities should obeys the laws formulated by the Germans. In fact the major reasons for the two world wars were the superiority complexes of Germans. In recent times, ethnic conflicts were reported from countries such as Bosnia, Herzegovina, Rwanda, Serbia etc. The development of laws against hate crimes â€Å"It makes better sense, legally and morally, to prosecute someone for harassment, trespassing, or disturbing the peace without judging the content of their expression than it does to proscribe certain forms of expression† (Breaking The Codes,1991, p.8). Hate crime prevention laws are in place in America after the abolitions of slavery and racial discrimination. In fact normal laws are enough to punish hate crimes since majority of the hate crimes involve real crimes or normal crimes. The First Amendment does not protect violence, nor does it prevent the government from imposing criminal p enalties for violent discriminatory conduct directed against victims on the basis of their personal characteristics. Americans are free to think, preach, and believe whatever they want. It is only when an individual commits a crime based on those biased beliefs and intentionally targets another for violence or vandalism that a hate crime statute can be triggered (Lieberman, 2010, p.83)

Agree or disagree with Lay Off the Layoffs Essay

Agree or disagree with Lay Off the Layoffs - Essay Example One shares similar contentions that despite the apparent justification or rationales of organizations that opt to lay-off employees, the long-term negative effects are immensely significant to overlook. It is commendable to have provided the general reasons why organizations resort to layoffs in the first place. I am sure that members of the board of directors, the executive management team, as well as senior management, have all exhausted strategies, resources, time, and efforts to ensure that their respective organizations would survive the most tediously pressing impact of recessionary effects that impinge on their operations. As revealed, â€Å"the majority of the layoffs that have taken place during this recession†¦arent the result of a broken business model† (Pfeffer par. 4). Therefore, I honestly believe that the people who have direct governance and jurisdiction to ensuring that the organization survives have done their respective extensive and comprehensive research before resorting to the controversial downsizing decision. In retrospect, one would like to take the position of the devil’s advocate in trying to evaluate, despite knowing the costs of layoffs, why would management still opt to decide on downsizing if it would mean the demise of the organization? After taking into consideration the myths in downsizing, one realizes that as the last option to ensure continued survival of the organization in a recession, the effectiveness of even considering this option lies in the manner by which downsizing or layoffs are communicated, implemented, and managed. Not all organizations that downsized failed. In much the same way, not all organizations that should have laid off employees and did not, succeed. The recent hullaballoo regarding Microsoft’s memo signifying laying off thousands of employees had stirred mixed reactions (Roose). According to Foley, â€Å"as a result of the layoffs, Microsoft officials said the

Cybercrime Definition Essay Example for Free

Cybercrime Definition Essay What is this Cyber crime? We read about it in newspapers very often. Lets look at the dictionary definition of Cybercrime: It is a criminal activity committed on the internet. This is a broad term that describes everything from electronic cracking to denial of service attacks that cause electronic commerce sites to lose money. Mr. Pavan Duggal, who is the President of www.cyberlaws.net and consultant, in a report has clearly defined the various categories and types of cybercrimes. Cybercrimes can be basically divided into 3 major categories: 1. Cybercrimes against persons. 2. Cybercrimes against property. 3. Cybercrimes against government. Cybercrimes against persons: Cybercrimes committed against persons include various crimes like transmission of child-pornography, harassment of any one with the use of a computer such as e-mail. The trafficking, distribution, posting, and dissemination of obscene material including pornography and indecent exposure, constitutes one of the most important Cybercrimes known today. The potential harm of such a crime to humanity can hardly be amplified. This is one Cybercrime which threatens to undermine the growth of the younger generation as also leave irreparable scars and injury on the younger generation, if not controlled. A minor girl in Ahmedabad was lured to a private place through cyberchat by a man, who, along with his friends, attempted to gangrape her. As some passersby heard her cry, she was rescued. Another example wherein the damage was not done to a person but to the masses is the case of the Melissa virus. The Melissa virus first appeared on the internet in March of 1999. It spread rapidly throughout computer systems in the United States and Europe. It is estimated that the virus caused 80 million dollars in damages to computers worldwide. In the United States alone, the virus made its way through 1.2 million computers in one-fifth of the countrys largest businesses. David Smith pleaded guilty on Dec. 9, 1999 to state and federal charges associated with his creation of the Melissa virus. There are numerous examples of such computer viruses few of them being Melissa and love bug. Cyberharassment is a distinct Cybercrime. Various kinds of harassment can and do occur in cyberspace, or through the use of cyberspace. Harassment can be sexual, racial, religious, or other.

Crime in the Information Age Essay Example for Free

Crime in the Information Age Essay Its not difficult to gauge what the popular notions of crime in the United States are. Engage in any polite conversation over dinner or cocktails and one is likely to hear similar themes: crime is out of control, its just not the same world we grew up in, its not safe to walk down the street anymore, its a mean world out there, etc. The underlying theme that can be drawn from these notions is fear. There is a widespread conception that crime is a rampant problem in this country and that violent crime and others are on the rise. However, these beliefs are not supported at all by the facts, even those put forth by our own law enforcement agencies. So why then, are most Americans so concerned with the threat of violent crime in particular? While the answer to this question is a complex one involving many contributors, the focus of this essay is concerned with the impact of popular media on these perceptions, because the media, it would seem, is one of the most influential contributors to the social construction of crime in this country. The coverage of crime, and particularly violent crime, in the news media has increased in frequency of coverage and sensationalized reporting despite statistical proof that violent crime has been decreasing for many years. This phenomenon is of great concern because how we arrive at our perceptions of our world should be critically examined so policy solutions react to truth not manipulated reality. As of 2001 homicides made up one to two-tenths of one percent of all arrests, yet made up 27-29% of crime coverage on the nightly news (Dorfman and Schiraldi). Still one of the most shocking statistics from Dorfman and Schiraldis study states that, Crime coverage has increased while real crime rates have fallen. While homicide coverage was increasing on the network news by 473% from 1990 to 1998, homicide arrests dropped 32. 9% from 1990 to 1998. We can see one indication of the effects of this unrealistic reporting in 1994 when, for example, in a Washington Post/ABC poll respondents named crime as their number one concern (far more than any other issue) with 65 percent of those who responded as such saying that they learned about this issue from the media (Jackson and Naureckas). The fact is, however, that violent crime has been on the decrease for roughly thirteen years and is estimated to be at a roughly thirty year low (U. S. Department of Justice). The following graph rom the De partment of Justice shows a dramatic decrease in the rates of violent crime beginning in the early nineties: ? The National Criminal Victimization Survey, which is conducted differently than the more common Uniform Crime Reports, shows a decrease in violent as well as property crimes in the United States for more than a decade (qtd. in Torny 118). The evidence seems to be overwhelming; no matter what the method used for measuring crime rates there is an obvious decrease in crime, especially with respect to violent crime in the United States. These are just a couple of the statistics researchers and academics have compiled over recent years addressing the discrepancy between media coverage of crime and actual crime statistics. So in light of these multiple studies using different methods, how and why is it that media coverage of violent crime has grown exponentially? Surette explains that crime is both an individual and cultural product (237). There is a correlation between media consumption and support for more harsh criminal justice policies and perceptions of the mean-world view (Surette 196). This supports the theory that the more news a person consumes, particularly television news, the less they know about the actual state of the world. Surette explains that while the media certainly does have an impact it is not the only factor in creating this culture of the fear of crime and impacts those who live in a more isolated environment and consume higher levels of media (200). He also notes that research suggests that those who watch a good deal of television have trouble differentiating between the television world and the real world (204). The media has a relationship with fear that can correlate with fear fore some viewers (Surette 206). One example of this relationship with fear that the media seems to have can be found in a 1994 article in US News and World Report where the authors, despite noting briefly that violent crime by all statistical accounts is actually down, names the previous year as the scariest year in American history seeming to assert that the numbers dont matter (Jackson and Naureckas). The article also makes a good point about the contradiction between perceptions of crime and the reality of crime: the drumbeat of news coverage [that] has made it seem that America is in the midst of its worst epidemic of violence ever. That sense is not supported by the numbers (Jackson and Naureckas). Throughout the rest of the article similar contradictions abound and it is difficult to tell exactly what conclusion should be drawn from it. The causes of crime, as with most crime reporting, are not dealt with in the article while random violence is examined closely (Jackson and Naureckas). Most violent crime is perpetrated by someone whom the victim knows yet the theme of random violence receives much more attention in the media (Jackson and Naureckas). The US News piece illustrates how the media engages in a form of doublethink where despite knowledge of factual evidence indicating a decrease in crime they continue to put forth images that depict violent crime as an epidemic and continue to support perceptions of fear, distrust, and cynicism. This fear mongering often plays into preconceived notions of crime and violence such as racism, ageism, and classism held by some. A 2001 study by Dorfman and Schiraldi found that crimes against African Americans were underrepresented in reporting and overrepresented as perpetrators, white victims tended to receive more lengthy coverage as well. In Los Angeles television news African Americans were 22% more likely to be shown on TV committing violent crimes than non-violent ones despite the fact that arrest reports indicate that African Americans in Los Angeles commit both types of crime almost equally (Dorfman and Schiraldi). The study also shows how youths are also disproportionately covered: 7 out of 10 local TV news stories dealing with violent crime in California had youths as the perpetrators despite the fact that youths commit only 14. 4% of violent crime in that state. Furthermore, half of the stories dealing with minors for any reason involved violence even though only 2% (though due to unreported crimes the actual number may be higher) of California youths have been victims or perpetrators of violent crime (Drofman and Schiraldi). The study also found by looking at news reports over the last decade that in Hawaii there has bee a 30 fold increase in the number of youth crime stories despite a steady decrease in youth crime over that same time period. This increased focus on youth crimes has led to increased support for treating juvenile offenders as adults and, especially in instances of more serious crimes, applying the same retributive punishments previously not applied to young offenders (Glassner 73). These findings show how not only are the medias sensationalized reporting of crime contributing to a false sense or reality for many people, but are also einforcing stereotypes and bigotry. Utilizing these preconceived ideas also intensifies the impact of fear based coverage. This sense of fear that the media is able to conjure up in certain situations can easily be manipulated by politicians and policymakers looking to gain some support. According to Glassner, the more fearful people are of crime the more lik ely they are to support more punitive justice systems instead of rehabilitation programs. This is especially true with respect to juvenile offenders (72). Glassner further argues that it is interesting that as we cut into funding for educational, medical, and antipoverty programs we begin to grow more concerned about crime and there seems to be what he calls unacknowledged guilt about why crime now seems inevitable (72). While the media is often the target of criticism and blame it has been argued that largely the media mirrors public opinion and can be controlled by it (Gans 76). There is evidence however that particularly brutal crimes or large amounts of coverage of crime can shift public opinion somewhat. For example, polls show an increase in support for the death penalty following news of horrifying crimes (Gans 76). Gans believes that despite the fact that the news media is often thought of as having more power than it actually does it may have long-term effects on public opinion (88). So, even though the media of course cannot shift public opinion overnight in the long run a shift in coverage of sensationalized crime coverage can have long lasting effects of the political climate around crime policy. If the tone of the media is largely controlled by previously held notions of media consumers then how might the news media correct the public when its beliefs are erroneous? Chiricos examines the effect of moral panics which something or someone becomes defined as a threat to societal values or norms (2). Moral panics are signaled by a rapid increase in the volume of media reporting and are often followed by political action as the public feels that something must be done (Chiricos 60). Every so often crime and violence becomes the subject of a moral panic in America. Chiricos examines two moral panics occurring in the early to mid nineties: crack cocaine and violent crime. Both of these stories where covered in much the same way: as inner-city problems leaving the ghettos and threatening the middle-class way of life (63). When this issue was framed as a direct threat to suburban America a moral panic followed. When crime was confined to urban areas and ghettos there was little to worry about until the perception became that crack and violence was spreading into areas that were considered to be safe. During this time 49 percent of Americans then said that crime was the most important issue facing the country compared to only 9 percent before the moral panic began to set in (Chiricos 64). The panic was further compounded by reports that these issues were spreading to children which Chiricos notes is a common component of the rise of a moral panic (65). The reaction to these panics was unsurprising. Panics are viewed as sudden problems and treated with fundamentally inappropriate solutions such as sending more people to prison and building more of them (Chiricos 67). Following moral panics, according to Chiricos, commands are issued by the public (71). The policy ramifications from these moral panics included 9. 7 billion dollars for more prisons, Californias three strikes program, and various repressive laws aimed at adults and children alike in many states (Chiricos 71). These examinations of the medias relationship with public opinion point out how in this age of information the media is an important factor in how we carry out our democracy and decide what issues are important. If this has become the case than there are serious concerns for how the media is serving democracy. Lawrence sees the media as an arena where problems are constructed and there is constant struggle between elites, groups, and the public seek to define and address problems (3). What constitutes a problem is socially constructed. This is also true of crime problems. Lawrence is concerned with how problems are socially constructed in the media because when something is defined as a problem facing the country power is conferred upon the social institutions we would likely look to deal with it (5). So, in the arena of the media if crime is framed by elites as stemming from the degradation of society or loss of opportunities for many people then programs and institutions organized for supporting the poor and communities will be empowered. However, the usual winners in this clash of frames typically define crime as an epidemic problem fueled by a justice system which is too soft on criminals. With this frame politicians must appear tough on crime and power is given to more punitive crime control policies and the prison-industrial complex flourishes as more and more money is spent on warehousing offenders. This further disempowers social welfare institutions as money spent on police and prisons cannot be spent on education, healthcare, or welfare programs. This struggle to define problems can be looked at as a clash of differing realities where vastly different takes on issues exist but one is adopted by the media and then disseminated to the public (Lawrence 5). Lawrence says that the prevailing reality held by the most successful definers typically comes from officials within the government (5). There exists a close relationship between government officials and the news media. They are the primary definers and therefore the strongest factor in how we construct the reality of crime (Lawrence 5). This is unhealthy because, with the issue of crime in particular, officials are quick to define crime as an epidemic issue filled with fearful imagery and then act against criminals in draconian ways. When they construct a reality where they are needed to protect their constituents justice in harmed for the sake of political capital. This manipulation of reality and fear for the sake of power is addressed by Entman but with respect to the war on terror instead of crime and justice. He argues that the elite exert control by hegemony and indexing (4). Hegemony refers to the way officials release only information that supports the narrow reality that they seek to perpetuate and indexing is how the media reflect this narrow debate among elites quite closely (Entman 5). With this control over public perception it is relatively easy for officials to frame issues such as crime or terrorism. When they win the battle to define a problem obvious remedies arise. If terrorism is framed as an attack on our way of life rather than a consequence of our projection of power across the globe then it follows that the remedy is defense and war. Similarly, if elites succeed in defining crime not as a consequence of lost economic opportunities but as a result of naturally deviant personalities then the reaction that follows is to lock up these defective personalities and isolate them from the rest of â€Å"normal† society. The way in which we think about various issues and problems directly affects how we deal with them. Most in society would say that the solution to problems is obvious because it is. What is missed however is the fact that how we think about problems can completely shift the ways in which we deal with them. In order to change policy then the first step is to change the perceptions and the reality surrounding it for officials and the public alike. Lakoff tells us that if we can reframe issues we can create social change (XV). When we change the way the public sees the world, largely through the media, and alter that perceived reality we can change the policies that follow. So why then does the media seem to be so concerned with violent crime and creating feelings of fear and anxiety in its consumers? The reason seems to be sensationalized journalism meant to increase viewership and a system where officials control our perceptions through the media. It needs to be understood that passive consumption of the media is unhealthy and we should think critically about how reality is constructed by elites and the media because, that subjective reality directly affects the solutions that are used to deal with our problems. While so many people are given the impression that crime is rampant the underreported fact is that crime has been decreasing for many years. In order for there to be rational crime control policy in the United States we need to have accurate information about the reality of crime in this country. In order for this to happen the media must provide an accurate depiction of crime that is constructed by a fair debate in the public arena of the media. There is a lot at stake in how we perceive the world around us and how we think about crime and punishment.

The Malaysian Consumer Price Index Economics Essay

The Malaysian Consumer Price Index Economics Essay The consumer price index (CPI) is measurement of the percentage change through time in the cost of purchasing a constant group of goods and also services and it also representing an average pattern or index from the purchases made by the citizen in one specific period of time. The Index is started since 1967 = 100 (which is the based year) was the index for the Peninsular Malaysia while the Index for the year 1980 is referring to Malaysia which means that the whole Malaysia. All the series of data of the CPI are based on internationally accepted statistical procedure. Each of this series is follow the recommended classification contained in the United Nations System of National Account (SNA), 1968 that must be followed by every country in measuring CPI. The most commonly methods or formula that been use to analyze and collect the data of CPI is Laspeyres, which is based on the item that are locally consumed reflecting the spending habits of average citizen. The items then been includ e in the Consumer Price Index is usually a necessity product or the product or services that been continuously used by the consumer. In prior 2006 the goods and services were classified according to Classification of Household Goods and Services (CHGS) with the nine main group which is Food, Beverage and Tobacco, Clothing and Footwear, Gross Rent Fuel Power, Furniture and Furnishing Household Equipment and Operation, Transportation and Communication, Recreation Entertainment Education and Cultural Services, and lastly is Miscellaneous goods and services. These baskets of consumer product have been changes from CHGS to COICOP (Classification of Individual Consumption According to purpose) in year 2006 until now and the additional group of product has been change to twelve which is Alcohol and Non-Alcohol Food and Drink and Routine Household Maintenance, others are remained constant. 1.1 BACKGROUND OF STUDY This study conducted to examine what is the causal relationship between economic variable and Malaysian CPI. The main purpose of this research is to reveal the relationship of economic variables impact towards the CPI for the last five years. The consumer price Index or CPI is the general and major indicator that explained the changes in retail price paid by the household for goods and services. CPI measures the changes in the general level of prices of a fixed basket of goods and services which represents the items which are normally consumed by an average household in Malaysia with reference to the base period. The CPI is designed to provide a broad measure of changes in retail prices experienced by Malaysian households as a group and should not be expected to exactly reflect the experience of any individual household. Therefore it will keep changes depending on the many factors that will influence it. The economic variable that been research in this study is inflation rate, Exchan ge rate, Palm oil, Money Supply and also Consumer Price Index. This research wants to reveal what is the variable that will have the relationship with Consumer price Index. Although the existing research provides some support links between the economic variable and CPI there is need for additional research. 1.2 PROBLEM STATEMENT Consumer Price index is one of the major indicator in one country because of ità ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s explained the average general price of consumer product in that country. This is important because of its related with the efficiency of the country in managing the price of the consumer product that will remain changes from time to time. Therefore it is very important to understand what exactly the factors that lead to the change on the CPI and the methods to control the changes. It is not good if a country have a higher consumer price index compare to the average household income, it means that the household have a constraint in spending their money towards necessity product. Thus, in this research the main point is to know which economic variables that will give an impact towards the consumer product and the efficiency of the variable influence the CPI. 1.3 RESEARCH QUESTION In this study, there are several research questions that has been developed regarding the problem statement occurred. The research question of this research is: 1.3.1 To find out the current condition of the Consumer Price Index 1.3.2 To find out the reason the fluctuation of Consumer Price Index 1.3.3 To identified the effect of the economic variable towards the consumer price Index 1.3.4 To find out the consequences of the impact towards the country and household. 1.3.5 To list the ways to overcome a large fluctuation of the Consumer Price Index. 1.4 OBJECTIVE OF STUDY Several studies on CPI found that it is a common view that every country has a fluctuation on the Consumer Price Index. However, it cannot be denied that some of the economic variable will impact the fluctuation of CPI and it are been prove by the past research that been found in the abroad study. Therefore the main purpose of this study is to know the impact of the economic variable that been used as a variables towards the Consumer Price Index. 1.5 SIGNIFICANT OF THE STUDY There are several others factors that lead to the fluctuation or changes on the consumer Price Index such as political decision making, political stability, and a government decision development plan. In this study we just only want to research on the economic variable that would give a huge impact towards the CPI, compare to the others economic variables and the significant of the impact. 1.6 SCOPE OF STUDY The scope of this study would cover the consumer price product in Malaysia and the significant changes of the consumer product price. Next, this study also cover some of the economic variable that been choose as independent variables. The time horizon used in this study is single cross sectional where the economic variables may come from consumer price index (CPI), interest rate, foreign exchange, Money supply and palm oil. 1.7 LIMITATION OF STUDY Time constraint has been encountered ever since the study has been started at the early semester 2011 until April 2011 therefore its difficulty in order to distribute questionnaire and have a respondent and get a feedback on CPI. The study has been done by using the data that been collected and also the recent past supporting journal that have been done. This study is based on the data collected from the secondary sources and also the primary resources. The data been collected from the beginning January of the year 2005 until December end 2010. The time period of this research is for the 5 years. 1.8 DEFINITION OF TERMS 1.8.1 CPI CPI volumes represent the Consumer Price Index which is the average general price of consumer product that been group in Malaysia. 1.8.2 Inflation rate The rate at which the general level of prices for goods and services is rising, and, subsequently, purchasing power is falling 1.8.3 Exchange Rate The price of one countrys currency expressed in another countrys currency. In other words, the rate at which one currency can be exchanged for another 1.8.4 Money Supply The entire quantity of bills, coins, loans, credit and other liquid instruments in a countrys economy. 1.8.5 Palm oil Palm oil is the current price of the Palm Oil in countries. 1.9 SUMMARY Consumer price index is one of the major indicator that been see in evaluate the condition of one country. There are a few other indicator that can been use to evaluate one country such as the criminal cases, population, economic and others variable but the most preferable indicators is CPI because its related with the consumer which is the customer and price which is resources and leads to the revenue. So it is important to control CPI simultaneously with the household income because of its have a negative correlations. This study will examine the impact of economic variable towards the CPI. Few economic variables are taken to test whether there are any significant correlation between the dependent and independent variables. CHAPTER 3 METHODOLOGY AND DATA 3.0 INTRODUCTION The objectives of this study are to find the correlation between the economic variables and impact towards the consumer price index. Specifically, this study is determined which variable is have a huge impact towards the movement of the CPI. Therefore by doing this research we can exactly get the true information on the movement of the consumer price index rather than make assumption based on the own ideology. To achieve the objective of study, several test have been use to get the result of the variable. Example of the test that wants to be done is T-Test, F à ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬ Test and Multiple Regressions. The test has been choosing because of it will give a clear and transparent view on the result and its uncomplicated compared to others test that more complicated. This test also have been supported by the hypothesis based on the understanding on the issued that been research or discuss. The hypothesis is the early assumption on the result that will happens at the end of the stud y. 3.1 DATA COLLECTION Data concerning on the historical of CPI and the economic variables were gathered to see whether there are any correlation between the dependent and all those independent variables. The secondary data will be collected from the past recent journal regarding this study. The study or research have been develop by the foreign people or country, but the variable is not the same but still similar. The journal that been used is only for support the consumer price index situation. 3.2 SAMPLING FRAME To secure an acceptable result, this study decided to use 5 economic variables from others economic variables and the data is collected for 5 years and in monthly basis. 3.3 SOURCES OF DATA The data on the dependent variables CPI was collected from the Malaysian Department of Statistic and the data are updated until December 2010 which is on the current updated. The data is in Malaysian Ringgit (RM). Next for the independent variables the data are been collected from the DataStream which is for Inflation Rate in percentage (%), Exchange rate in Malaysian ringgit (RM), Money Supply in Malaysian Ringgit (RM), and lastly for the palm oil is still in the Malaysian Ringgit (RM). The data have been collected from January 2005 until December 2010 and by using monthly data basis. 3.4 VARIABLES AND MEASUREMENT The variables used in this study can be categorized into two main types which are the dependent and the independent variables. 3.4.1 Dependent Variables The dependent variable for this study is the Consumer Price Index which will be measured in terms of average general level of price that been group under COICOP. 3.4.2 Independent Variables For this study, there are four independent variables that will be measured. There is the inflation rate, exchange rate, Money Supply and Palm Oil 3.5 RESEARCH DESIGN This research is designed to explore the relationship between dependent and independent variables. In this study, it engages in hypotheses testing that will explain the certain significant correlations between economic variables and the decision of going public. 3.5.1 Purpose of the Study The purpose of this study is to determine the causal relationships between economic variable and CPI or want to know the impact of the economic variable towards the CPI. 3.5.2 Types of Investigation This study involved the correlation types of investigation which is want s to investigation the relationship between the variables whether have a strong relationship, semi strong relationship, weak relationship and lastly is no relationship with the variables. 3.5.3 Unit of Analysis In this study, Consumer Price Index, Exchange Rate, Inflation rate, Money Supply, Palm Oil Price. 3.5.4 Time Horizon This study will use monthly basis data from year January 2005 until December 2010 THEORETICAL FRAMEWORK There is a classical theory that explained the high correlation between the economic variable factors influence the fluctuation of the Consumer Price Index Dependent variable: Consumer Price index Independent variables: Inflation rate, exchange rate, Money Supply and Palm Oil Price. Figure 1: Schematic Diagram (Relationship Diagram) Inflation Rate Independent Dependent Consumer Price Index Exchange Rate Money Supply Palm oil Price According to the schematic diagram above, it can be elaborated that the Consumer Price Index are determine by the inflation rate, Exchange Rate, Money Supply and Palm Oil Price. 3.6 DATA ANALYSIS AND TREATMENT The statistical tools use in the study is Multiple Linear Regression Model. This model of analysis is done to examine the simultaneous effects of several independent variables on a dependent variable that is interval scaled. In other used since is can explain the correlation between the dependent and independent variable. By using this correlation we can identify which variable will affect most on the dependent variable. This equation is one of the method that easier to use and understand. Multiple Linear Regression Model: (Equation 1) Where; Y = Dependent variable which represent Consumer Price Index = The constant number of equation = Independent variable which represent Inflation Rate = Independent variable which represent Exchange Rate = Independent variable which represent Money Supply = Independent variable which represent Palm Oil Price = Error 3.7 HYPOTHESIS STATEMENT Consumer Price Index movement can be influenced by many factors. The changes in these CPI may significantly change the spending of consumer and household. The consumer price index may also be effect by others external factors that canà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢t be measures by using the data as an example political, government plan , and criminal cases that are happens and increase from time to time. Thus, there is important to make the hypothesis before makes a research and construct a finding. This hypothesis is bringing a general assumption the impact of the economic variables towards the consumer price index. Hypothesis 1 H0: inflation rate is a main contributor of the increasing in oil price. Hypothesis 2 H0: exchange rate is not a main contributor to the changes in general level of price. Hypothesis 3 H0: Money supply also a contributor to the movement of the Consumer Price Index level. Hypothesis 4 H0: Palm Oil is not a main contributor to the changes in average level of consumer price Index. 3.8 SUMMARY In the nutshell, this chapter will provide the research design that will be used in this study. The study aims to determine the relationship between economic variable factors and the consumer price index. This research will be done in accordance to the objective where to know whether there is any significant relationship between the economic variable factors with the average general price of CPI. This information will perhaps can be used by the household, private and public sector, for them to make a plan in the current general consumer price Index. Since study focuses on the data from 2005 until 2010, if would give a better picture on the movement of the historical CPI until current price influence by positive relation economic factors.

Ozone Depletion Essays -- essays research papers fc

Ozone Depletion A Case for â€Å"Ignoring the Facts†   Ã‚  Ã‚  Ã‚  Ã‚   Ozone forms a layer of the earth’s atmosphere that protects us from the sun’s deadly ultraviolet rays. During the last decade there has been a scare set forth by environmental enthusiasts that Chlorofluorocarbons (CFCs) destroy the ozone layer. Although there has been no evidence of any CFC destruction of the ozone layer there is an international stoppage on using CFCs, as well as an executive order set forth by Clinton to limit the sell and use of CFCs in the United States. These bans are unnecessary , since they are merely based on fear and politics. Basing the ban on evidence can not be possible, because there is no factual evidence.   Ã‚  Ã‚  Ã‚  Ã‚  This executive order is not only futile, but ridiculous. Facts are the ozone layer is not depleting due to CFCs or any other manmade chemical. Qualified scientists have proven the whole notion of the ozone layer is not something fixed and finite to be destroyed faster and slower rates. It is simply not a depletable resource like a fossil fuel. The process by which CFCs are supposed to deplete it is highly speculative and has never been observed to take place, and even if it did, the effect would be small compared to what happens naturally.   Ã‚  Ã‚  Ã‚  Ã‚  Ozone is dynamic. It is constantly being created and destroyed, and as long as the sun emits rays the process will continue. Ozone is the Trioxide molecule (O3), which is created by photons radiated from the sun. A normal oxygen molecule (O2) consists of two oxygen atoms, in diatomic form. High energy ultraviolet radiation known as UV-C can split one of these molecules, through a process known as photodissociation, into two free oxygen atoms. These atoms then join with a third oxygen and form ozone. Some ozone is found at ground level, but most occurs in the â€Å"Ozone Layer,† a concentration of O3 approximately 30 miles above the Earth’s surface. Most ozone is produced in the tropics where ultraviolet flux is the strongest.   Ã‚  Ã‚  Ã‚  Ã‚  Ozone is destroyed by chemical reactions that convert the O3 molecule into O2. The reaction that causes this is mostly nitrogen dioxide (produced in part by high altitude cosmic rays), through ultraviolet dissociation by the same UV-C that creates ozone, and also by a less energetic band know as UV-B, which... ...e negative effects of CFCs are in the tens of thousands, there are no grants to study the positive effects of ultraviolet flux. It is curious that all the grant proposals written by scientists concerning the other side of the CFC issue are being turned down. Is ozone depletion created by political/economical issues? It has not been proven by facts—just ignoring the facts. All this while the media plays on the fears of the general public. As Bob Holzknecht, a CFC engineer for twenty years observes, â€Å"Nobody’s interested in reality. Everyone who knows anything stands to gain. The public will end up paying through the nose, as always, but the public is unorganized and uniformed. Bibliography Begley, Shannon, â€Å"Is the Ozone Hole in Our Heads?† Newsweek, 122, October 11, 1993.   Ã‚  Ã‚  Ã‚  Ã‚  Bush, David A., â€Å" Ozone Anxiety: It’s a White Thing,† Harpers Magazine, 287, December 1993.   Ã‚  Ã‚  Ã‚  Ã‚  Kerr, Richard A., â€Å"Stratospheric Injection by Volcanic Eruptions,† Science, 260, May 21, 1993   Ã‚  Ã‚  Ã‚  Ã‚  Zurer, Pamela S., â€Å"Researchers Lack Data on Trends in UV Radiation at Earth’s Surface,† Chemical and Engineering News, 71, July 26, 1993

Descriptive Essay - The City Dock :: Descriptive Essay, Descriptive Writing

The perfect place in the city is one that is incredibly versatile – it may be bustling with activity one minute and nearly deserted the next. The city dock has been a mainstay of the city for as long as anyone can remember, and it has a different effect on everyone. Everyone can appreciate the dock for his or her own reasons. One of the best aspects of the city dock is the amount of activity that can almost always be found if you know where to look. Every year the Great Dock Canoe Race – an event in which teams of two people race a canoe across the bay - is held at the dock, and you’re guaranteed to find many teams racing their canoes in the bay. Hundreds of people crowd the dock to watch and then move next door to the Dock restaurant to celebrate with the winning team. Right off the dock is a tiny stretch of restaurants and quaint shops, and then of course there are the boats. Of the dozens of boats - from sailboats to houseboats to leisure ships, from red to white to yellow - that are anchored at the city dock, you’re sure to strike up a conversation with one of the friendly people who live here, and it’s a great place for casual parties with friends. On the last Fourth of July, my friends and I gathered on the top deck of my father’s houseboat to watch the fireworks d isplay that lit the sky. It offered an amazing vantage point from which we could see across town. The city dock, however, can also be a solitary place. When you sit on the top deck of a boat, it seems like you are all by yourself in the world. From that height, you have a birds’ eye view of the dock and the bay, and though there may be people around the dock below you, you are removed from their action. It’s the best way to take a break from the stress and activity of the day.

Scholarship Program At Basic Successes And Challenges Education Essay

I. Introduction1.1 Socio economic in Cambodia after 1979The civil war has jeopardized the societal and economic development of Cambodia. Most of the societal constructions and rural substructures were wholly destroyed during Khmer Rouge, particularly educational sector, which is the most of import for developing the state ( Duggan, 1996, p.363 ) . Furthermore, Socio-economic environment for most of families after Khmer Rouge was frequently really hard for directing kids to school ( Ayres, 2000, p. 156 ) . In 1994, the state had about 5.2 million people below age 15 or about 47 per centum of the entire population. The size had been little down to around 5.1 million in 2004 and its portion of the entire population had fallen to 38 per centum. These alterations in the population construction have foremost affected the demand for primary and secondary schools. Some 3.7 million – 55 per centum, of the population aged 5-24 old ages were enrolled in the formal school system in 2004 – increased from 46 per centum in 1999. Adult literacy rate, population aged 15 and over, is 60 per centum for adult females and 80 per centum for work forces. The same survey stated that 43 per centum of adult females aged 25 and over have none or merely some instruction ( non completed foremost grade ) ( hypertext transfer protocol: //www.nis.gov.kh/cambodia socio-economic study 2004 ) . Since 1980 there was a 15-year period with high birthrate and strong population addition. After 1995 there has been a rapid diminution in birthrate and mortality. Harmonizing to the population projection the Kampuchean population was predicted to be 15 million in 2010 ( National Institute of Statistics of Ministry of Planning, 2009, pp. 5 ) . â€Å" Educational disbursals per pupil for one school twelvemonth include school fees, tuition, text editions, other school supplies, gifts to instructors, and part to edifice financess. Households estimate educational disbursals to below 50,000 riels ( US $ 10 ) for pre-school and primary school pupils, for upper secondary to 393,000 riels ( merely below US $ 100 ) , for technical/vocational 1.1 million riels ( merely above US $ 250 ) , and for university 2.1 million riels ( merely above US $ 500 ) † ( hypertext transfer protocol: //www.nis.gov.kh/cambodia socio-economic study 2004 )1.2 History of Kampuchean Education after 1979Following adviser from UNICEF to supervising Cambodia instruction in 1980 identified there were chief three dimensions including crisis of qualify – deficit of qualified instructors and functionaries, crisis of orientation – a critical struggle and contradiction between the ends and construction of the system of bing educational system, and crisis of clocking – under proficient supported by Vietnamese advisers to make many things in really short period ( Ayres, 2000, p.132 ) . Another survey by CONCERN in 1991 found some challenges of instruction in that clip including unequal preparation and wage for instructors and educational functionaries, no chief text books and other stuffs to back up instruction, non adequate school edifices for pupils, and high dropout rate. Other chief job related to instruction for cardinal degree at that clip was hapless educational quality and irrelevant course of study. Other survey at provincial degree by Redd Barna besides found that low rate of attending, low accomplishment of pupils, challenges of integrate into schools for those whose are former refugees ( Ayres, 2000, pp. 156-157 ) . Even after general election in 1993 under supported by UN, quality of instruction service provided for basic instruction degrees is still in a serious status caused by the deficiency of resources, inappropriate-trained instructors, hapless managed system, about no instruction and acquisition stuffs and irresponsibleness ( World Bank, 2008, p.11 ) . Even, there have been considerable alterations late, educational system will non make an international instruction EFA ends by 2015, because the figure of â€Å" dropout and repeat † in primary school degree is still high. The â€Å" repeat rates † in primary dropped from 26.3 per centum to 10.2 per centum between 1998 and 2005. In add-on, drop-out rates in primary school is less than in secondary school ( MoEYS, 2008, p.8 ) . Recently, Cambodia has expanded national budget from 0.9 per centum in 1997 to 1.5 per centum in 2006 ( MoEYS & A ; World Bank, June 2008, p. 59 ) . Besides, the authorities has promised to increase wage for all instructors from 15 per centum to 20 per centum every twelvemonth but the exact sum is still really low in comparing to rising prices late and day-to-day disbursal ( MoEYS & A ; World Bank, June 2008, pp. 59-62 ) . Educational system in Cambodia consists of simple school ( grade 1-6 ) , junior high school ( grade 7-9 ) , senior high school ( grade 10-12 ) and university and other establishments of higher instruction. Compulsory instruction is until grade 9 ( The Council for the Development of Cambodia, 2011, p. I-2 ) . This research will concentrate on the undermentioned inquiries: Why does MoESY necessitate scholarship plan at basic instruction? What are the chief successes and challenges of execution scholarship plan at basic instruction degree? How does MoEYS implement scholarship plan at basic instruction more efficaciously?II. SCHOLARSHIP PROGRAM AT BASIC EDUCATION IN CAMBODIA2.1 Overview of scholarship planKAPE: It was the first scholarship officially lunched in Cambodia since 200 and it covered 15 secondary schools in Kampong Cham state merely but it was for lone misss. The chief ground of initial this plan because merely one of five misss can intake into lower secondary schools in Kampong Cham state and as consequence in over 3,000 vulnerable misss and male childs in schools presents ( KAPE, 2008, p. 4 ) . However, misss other states were similar or more serious than state of affairs in Cambodia, it would be better if the undertaking expands to other schools and state to let other misss to acquire benefit from it and increase figure of misss to hold wide cognition and can dispute with work forces in society both public and private sectors. PAP12: Scholarships and Incentives for Equitable Access. A major constituent of this programme was a scholarship strategy for lower secondary pupils, targeted peculiarly at misss in hapless countries. The plan stared in 2003-04 ( BETT, 2004, p. 1 ) and covered to 30 scholarships each school of 215 lower secondary schools in 16 states ( Mar Bray & A ; Seng Bunly, 2005, p. 24 & A ; 72 ) . If we have a expression of entire figure of each school, which covered by this plan, it was really little in term of instruction in Cambodia right now because there about 19.5 per centum of urban people in 2009 ( Asian Development Bank ( ADB ) , Key Indicators for Asia and the Pacific 2010 ) . The coverage schools and states, and entire Numberss of scholarships each school were far off from sum of pupils in each secondary primary school even in rural and distant countries. The pupils are out of mark states were suffered from exclusion and even some schools in Phnom Penh would be covered. JFPR in concurrence with ADB: Stared in 2003-04 ( BETT, 2004, p. 1 ) and targeted 93 lower secondary schools in 21 states and provided 75 scholarships for each mark school ( Mar Bray & A ; Seng Bunly, 2005, p. 72 ) . If we have a looks sum of states were likely really wide but in term of entire targeted schools were really little coverage, therefore, it would be better if the plan could cover the schools that non covered by PAP12 to let another hapless and poorest kids to hold an chance to acquire scholarship. BETT: stared in 2003-04 ( BETT, 2004, p. 1 ) Funded by BTC and targeted 80 lower secondary schools in merely three states and provided 30 scholarships each school. It was excessively little for both coverage states or schools and even figure of scholarship for each school, therefore, it would be non most affect for overall basic instruction in Cambodia late. CESSP: This was a formal plan after integrated of chief scholarship plans for lower secondary schools in Cambodia to avoid any overlap schools or even receivers but it still covered merely 100 lower secondary schools ( including newly-established schools ) in 21 states ( BETT, 2005, about the undertaking ) . Although MoEYS found the good manner to implement scholarship plan ore effectual but it was still non good plenty because coverage schools and states still limited. In order to cognize that scholarship would be more effectual to better instruction in Cambodia, particularly at basic instruction degree, the plan should be covered all lower secondary schools at countrywide or to all hapless and the poorest kids.2.2 Successs2.2.1 School registrationCSP had a critical consequence on school registration and attending. Recipients increased 16 per centum points of registration in school, 17 per centum points increased of go toing on the twenty-four hours of the unheralded visit ; pass mo re clip in school. Based on the study stated that one out of every five receivers would non hold been in school in the absence of the plan, with on-time class patterned advance, hence, it would anticipate that every 5th receiver would hold completed one more twelvemonth of schooling than comparable non-recipients ( Deon Filmer & A ; Norbert Schady, 2009, pp. 12-17 )2.2.2 Target doneesThe plan was right emphasized household poorness and gender precedence to do certain equity of entree to basic instruction and gender instability in registration. The scholarship besides provided residence hall to research the new ways to promote pupils at high-risk to go on their survey at lower secondary school – a instance in Rattanakiri state. Furthermore, the plan achieved highly decreased drop-out rates of pupils every bit much as 60 % than general 7th class rated in comparing to non-recipients schools. However, entire sum that support by undertaking late was non plenty for each receiver ye t that some of receivers still dropped out even in period of implementing period ( William Collins, 2007, pp. 47-48 ) .2.2.3 Impact on workThe survey stated the receivers were approximately 10 per centum improbable to work for wage and the survey besides mentioned that about 37 per centum of misss and about 31 per centum of male childs who did non scholarship receivers work for wage in seven yearss before the survey was conducted. Furthermore, many scholarship receivers stayed in school longer than non-recipients ( Deon Filmer & A ; Norbert Schady, 2009, p.2 ) .2.2.4 Conditional Cash Transfers ( CCTs )The CCTs plan impacts on a assortment of results including school registration. However, positive impacts may mention to amount of hard currency transportation and this manner is set abouting by many developing states in the universe. It would besides cut down poorness or support hapless household. The same survey stated that kids who received larger transportations did better than tho se who received smaller transportations in other dimensions – even the survey found that all receivers were brought into school as a consequence of plans ( Deon Filmer & A ; Norbert Schady, 2009, pp. 12-13 )2.2.5 Impact on other kidsThere were major two groups who could hold been straight affected including siblings of scholarship receivers, and kids who did non have scholarships because their dropout mark placed them above the cut-off for eligibility. The siblings of scholarship receivers could hold benefited from the plan since each family could utilize the same benefit for other kids or other purpose. Non-recipients who were enrolled in the same schools as receivers may alter some disadvantages attitude in order to hold an chance to acquire scholarship for following academic old ages. However, the consequences suggest no such consequence: the school engagement of non-recipients is unaffected by the comparative size of the incoming cohort of scholarship pupils ( Deon Filmer & A ; Norbert Schady, 2009, p.2 )2.2.6 Monitoring and preparationIn scholarship plan of BETT was hired full clip staff improbable JFPR or CESSP, who their staff members were parttime basic. Besides, BETT coverage was smaller than either the JFPR or CESSP that allowed staff members have clip to carry on visits to many mark schools and that allowed BETT to cognize more elaborate about issues happened within receivers. Due to budget, transit and clip restraints, the undertaking truly need external aid to back up monitoring such as proficient functionaries from MoEYS, PoE and DoE but it was encountered that the relevant functionaries were improbable had full experience or skillful about that affair yet ( William Collins, 2007, pp. 53-54 ) . BETT attack of a dedicated full-time squad, with NGOs developing background, willing to utilize external NGOs aid in the preparation exercising, achieves higher quality consequences of the execution. Orientation to rear about the plan was besides benefited and positive impacted every bit good as enhance answerability of school functionaries and guarantee right policy pattern. Besides, improved communicating between parents and schools functionaries would reenforce community support for local schools ( William Collins, 2007, pp. 54 ) .2.3. Challenges2.3.1 The mathematics and vocabulary abilityThe survey was focused on the two chief parts including numeral and capacity of understanding plants through MoEYS course of study and text edition. The mark kids were both receivers and non-recipients, the consequences stated that both receivers and non-recipients are the same if those pupils entree the school regular and no absence. However, the survey besides covered to out-school kids and the determination stated that kids who had completed more schooling hold higher trial tonss – in both mathematics and vocabulary, and kids who dropped out of school before finishing 7th class may hold lower ability than those who stayed in school beyond than that class ( Deon Filmer & A ; Norbert Schady, 2009, pp. 8-10 ) .2.3.2 Coverage countriesThe overall scholarship plans implementing in Cambodia were non for countrywide yet even PAP12 – manage and implement by MoEYS, merely covered 215 lower secondary schools within 16 states merely and provided merely 30 scholarships for each mark school. Second, JFPR in concurrence with the ADB covered 93 lower secondary schools in 19 states and could merely cover 75 scholarships for each school. Third, BETT Project supported by BTC covered in 69 lower secondary schools in three states and covered merely 30 scholarships to each school ( Mar Bray & A ; Seng Bunly, 2005, pp. 71-72 and BETT, 2004 & A ; 2005, p. 2 ) . Another one by KAP E, local NGO, merely covered 21 lower secondary schools in Kampong Cham state merely ( KAPE, 2008, p. 4 )2.3.3 Target doneesThe four scholarship plans as brief description in portion of Coverage Areas ( 2.3.2 ) stated that the plan started coverage pupils at lower secondary schools in selected states and countries within Cambodia ( KAPE, 2008, p. 4 ) . Following indexs 2006-07 of MoEYS stated that net registration ratio about 92.1 per centum at primary but it was merely 33.7 per centum at secondary ( MoEYS, 2006-07, indexs 2006-07 ) , therefore, about 58.4 per centum was dropped out at that academic twelvemonth and most of drop-out would be kids from hapless and poorest families and some. BETT scholarship plan purposes at increasing passage for hapless and vulnerable kids from primary to take down secondary and advancing patterned advance through lower secondary instruction in the three targeted states. But the same study stated that the plan excluded certain classs of appliers, for illustration, kids of authorities households, who excluded by the JFPR design and initial BETT design but non excluded in the CESSP design. In the 3rd twelvemonth of BETT execution, the exclusion was dropped. The exclusion would hold two negative impacts because governmental households were non all hapless even instructors every bit many as local hapless appliers or it would be hazard to go politicized and used as an extra manner to honor authorities and party functionary at the local degree ( William Collins, 2007, p. 12 & A ; 48 ) .III. CONCLUSION AND DISCUSSIONBy and large, the scholarship plans were implemented by MoEYS and other spouses were really good for pupils at lower secondary schools across Cambodia and the plan would assist to make EFA and basic instruction policies by 2015 following the committedness of authorities and MoEYS every bit good as planetary mark. It besides allowed hapless and the poorest kids have an chance to go on their survey without give more load to their household and parents every bit good as cut down authorities load, excessively. Although execution period was normally short clip and even policies implementing of each establishment was improbable the same but the receivers could acquire profit from the plans chiefly increase registration, addition engagements, stayed longer period in schools than earlier or non-recipients. Even receivers were non better in term of mathematics and vocabulary in comparing to non-recipients, who non absence, at least the plans could maintain low-ability pupils in schools and made alter some non-recipients to take into history of acquisition and take parting in schools. The scholarship plans probably started and ended the same period and some of them were overlap mark schools and states but they had ain difference policies for execution, therefore, it was negative affect to receivers and donees every bit good as negative affect to whole plans. Furthermore, school managers, DoE, PoE, who on a regular basis involved with the plan would non be clear at all that was perchance to detain some activities, excessively or pass a tonss but got really small. In order to implement the plan more effectual, all relevant stakeholders would incorporate and portion responsible each other first and happen the common ways or seek to follow policies to be similar or the same first to guarantee receivers and relevant stakeholders would be clear and full apprehension. Besides, it would be great if all implementing establishments can split states or mark schools of coverage. The last, but non at least, all hapless and the poorest or the most of them would be covered and back up it would be better and it likely find the right ways of improve instruction in Cambodia, particularly at basic instruction degree. Statement Name: Cham Soeun Date: March 18, 2011 I prepared the undermentioned assignment by myself and merely with the aid of the literature mentioned in the mentions. I did non utilize other literature to compose my assignment. I know that plagiarism is a serious offense and I am wholly cognizant of the negative effects. Signature: Cham Soeun

Blue Cross Blue Shield

The Changing Face of Blue Cross Blue Shield Betty Bogart Kaplan University Author Note Correspondence concerning this article should be addressed to Betty Bogart, Student, Kaplan University, 1801 East Kimberly Road, Davenport IA 52807. The Changing Face of Blue Cross Blue Shield Since their founding as individual companies in the early 20th century, Blue Cross Blue Shield has grown to become one of the largest insurance companies in the United States. Blue Cross coverage for hospital care and Blue Shield coverage for physician visits grew to national coverage separately before merging to form the Association we know today.In 1929 Justin Ford Kimball developed a program to cover teachers for hospital treatment. It guaranteed them 21 days of hospital care for $6 dollars per year. This program was later extended to encompass other employee groups first in Dallas then nationally. The program became Blue Cross. The first Blue Cross Baby was born in a hospital in Dunham, North Carolina. Th is was the first birth in America to be covered by a health insurance certificate that included maternity benefits. In 1939 the American Hospital Association adopted the Blue Cross symbol for plans meeting certain requirements.The ties with the AHA were severed in 1970. In the early 20th century employers in mining and lumber camps of the Pacific Northwest developed a plan to cover employees by paying monthly fees to bureaus composed of groups of physicians. Officially the first Blue Shield Plan was implemented in California in 1939. The plan grew and was adopted by the Associated Medical Care Plan, a group of nine separate plans. Later the plan was renamed the National Association of Blue Shield Plans.Both programs grew to national coverage as the need for medical insurance continued to grow with industry. The two companies merged to form Blue Cross and Blue Shield Association in 1982. At the time the company was defined as coverage under social welfare plans and was thus tax exemp t. In 1986 the tax reform act labeled the company a 501(m) organization which would be subject to federal taxation with special tax benefits under IRC 833. Following this change, BCBSA changed its policies to allow its licensees to be for-profit corporations.In 1984 the nation’s first heart transplant covered by Blue Shield Association was performed in Stanford University Hospital. This would pave the way for BCBSA to create the Blue Cross and Blue Shield National Transplant Network which would become the Blue Quality Centers for Transplant. Today it includes 60 transplant centers nationwide and covers transplants for heart, lung, kidney, pancreas, bone marrow, and stem cell. In the mid 1990’s the Balanced Budget Act added the Medicare+Choice program. This allowed beneficiaries multiple health plans to choose from.By 2000, BCBSA processed the majority of Medicare claims. These claims alone totaled over 163 billion. In 2003 over 88 million Americans were covered by BCBS A liscensees. Today 38 companies comprise the BCBSA system which provides coverage for nearly 100 million people including all 50 states, the District of Columbia and Puerto Rico. Nationwide over 95% of hospitals and over 90% of professional providers contract directly with BCBSA companies. Coverage through BCBSA now includes the largest privately underwritten health insurance contract in the world.The FEP (Federal Employment Program) covers more than 5 million federal government employees, dependants, and retirees. The world of health care is an always changing one and BCBSA is no different. From starting as two separate small programs to growing into a leader in health care and technology, this association is an excellent example of how far the industry has grown and how far we’ve advanced in this country and as humans in general. From transplant research and technology to Medicare, BCBSA continues to stay at the head of the field in all aspects.From their humble origins of trial programs, Blue Cross and Blue Shield have always been on the cutting edge of new health care and technology. As one of the largest insurance Associations in the United states, BCBSA has continued to improve the quality of health care in the United States. Advancements such as Blue Cross & Blue Shield National Transplant Network and Technologies Evaluation Center have proven the companies’ drive to continually improve health care in the United States.The biggest concern I have for the future of health care would be affordability. Some families still live paycheck to paycheck barely scraping by and the spiraling cost of health care and health insurance remains out of reach for them. Veterans and elderly benefits are cut to maintain cost while leaving some unfortunates behind. Un-insured people in America was a staggering 50 million in 2010 leading most to believe that something must be done to keep health insurance and health care affordable to everyone.No one should hav e to suffer without a physician’s care simply due to lack of insurance. References Blue Cross and Blue Shield Association (http://www. bcbs. com/about-the-association) Blue Cross and Blue Shield of Illinois (http://bcbsil. com/) Blue Cross and Blue Shield Federal Employee Program (http://fepblue. org/) CNN Money (http://money. cnn. com/) Scott P. Serota, CEO Blue Cross and Blue Shield (http://www. bcbs. com/about-the-association/officers/scott-serota. html)

History of modern psychology Essay

Psychology’s history cannot be understood adequately without knowing something of philosophy’s history. All of the important issues that concern modern psychologists have been addressed by philosophers (2008). I will discuss how the philosophers: Descartes, Locke, Hume, Mill, and Berkley. These individuals life work greatly influenced the development of modern psychology. The End of the Renaissance and the 17th century brought to history, the man who is â€Å"sometimes considered the father of modern philosophy, mathematics, physiology and psychology†, the great philosopher, Rene’ Descartes (Goodwin, 2008). Descartes was born in La Haye on March 31, 1596 of Joachim Descartes and Jeanne Brochard. He was one of a number of surviving children (two siblings and two half-siblings). His father was a lawyer and magistrate, which apparently left little time for family. Descartes’ mother died in May of the year following his birth, and he, his full brother and sister, Pierre and Jeanne, were left to be raised by their grandmother in La Haye. At around ten years of age, in 1606, he was sent to the Jesuit college of La Fleche. He studied there until 1614, and in 1615 entered the University of Poitiers, where a year later he received his Baccalaureate and License in Canon & Civil Law (2012). Goodwin (2008) summarized that, Descartes was a rationalist, believing that the way to true knowledge was through the systematic use of his reasoning abilities. Because he believed that some truths Were universal and could be arrived at through reason and without the necessity of sensory experience, he was also a nativist. In addition, he was a dualist and an interactionist, believing that mind and body were distinct essences, but that they had direct influence on each other. It is Descartes’ who is most likely responsible for many of the themes that came from the late Renaissance that are incorporated into the science of psychology today, but since that time there are many philosophers in the Western tradition that contributed to the formation of psychology as a discipline. Western Philosophers that Contributed to the Formation of Psychology as a Discipline John Locke (b. 1632, d. 1704) was a British philosopher, Oxford academic and medical researcher. Locke is often classified as the first of the great English empiricists. Locke, according to Goodwin (2008) â€Å"is important to psychology as a consequence of the concepts expressed in two of his books, An Essay Concerning Human Understanding (1690/1963) and Some Thoughts Concerning Education (1693/1963) (p. 38). Goodwin (2008) explains further that the â€Å"former explains Locke’s views on how knowledge is acquired, how we as humans come to understand our world† (p. 38) and the â€Å"latter is based on a series of letters to a friend and shows how empiricist thinking could be applied to all aspects of a child’s education† (p. 38). David Hume was born near Edinburgh, Scotland. David Hume, was an empiricist/associationist that Goodwin (2008) summarizes was â€Å"known for making a distinction between impressions, which result from sensation, and ideas, which he said were faint copies of impressions† (p. 59). It is also said that he â€Å"identified the rules of association as resemblance, contiguity, and cause/effect† and â€Å"he believed that we cannot know causality absolutely, only that certain events occur together regularly† (Goodwin, 2008, p. 59). George Berkeley was born in or near Kilkenny, Ireland on 12 March 1685. He was raised in Dysart Castle (Flage, 2005). He was a bishop of the Anglican Church in Ireland and was one thinker that was especially concerned about the materialistic implications of seventeenth-century science (Goodwin, 2008, p. 43). Berkeley was one of the three most famous British Empiricists. (The other two are John Locke and David Hume. ). George Berkeley wrote a detailed analysis of visual perception based on empiricist arguments, in the process describing visual phenomena such as convergence, accommodation, and the effects of the inverted retinal image. He rejected Locke’s primary/secondary qualities distinction, and to counter materialism, he proposed (subjective idealism) that we cannot be sure of the reality of objects except through our belief in God, the Permanent Perceiver (Goodwin, 2008). Nineteenth-Century Development of the Science of Psychology John Stuart Mill was a child prodigy and one the leading British philosopher of the nineteenth century (Goodwin, 2008). Mill’s politics derived from and contributed to his psychology. As an empiricist, he believed that all knowledge came through experience and that under the proper circumstances, anyone could become knowledgeable. Thus, he favored government support for universal education and was appalled at the traditional English system that favored the landed gentry, an elite minority (Goodwin, 2008). According to Goodwin (2008), He brought British associationism to its zenith and he provided an analysis of scientific thinking that guides psychological research to this day. He was a key transition figure in the shift from the philosophy of the mind to the science of the mind. Immanuel Kant agreed with the empiricists that our knowledge is built from experience, and he argued that the more important question was how the process occurs. Kant derived the fundamental principles of human thought and action from human sensibility, understanding, and reason, all as sources of our autonomy; he balanced the contributions of these principles against the ineliminable inputs of external sensation and internal inclination beyond our own control; and he strove both to demarcate these principles from each other and yet to integrate them into a single system with human autonomy as both its foundation and its ultimate value and goal (Guyer, 2004). Wilhelm Wundt (1832–1920) is known as the founder of experimental psychology. He founded the first â€Å"school† of psychology, called structuralism. The main goal of Wundt’s school was to analyze the contents of the mind into its basic structural components or elements, using introspection of mental contents as the chief method (Goodwin, 2008). According to Goodwin (2008), Wundt is justifiably considered the first true psychologist of the modern era and although it is difficult to identify a single Wundtian among the early American psychologists, he had a strong influence on the origins of American psychology. Psychology, as a science is rooted in its origin of philosophy. Descartes, Hume, Mill, Berkeley, Locke, Kant, and Wundt were some of the brightest of their time. The development of modern psychology and its many branches would not be possible without the hard work and contributions of these individuals.

Property Management Essay

Introduction Humans are an organization’s greatest assets; without them, everyday business functions such as managing cash flow, making business transactions, communicating through all forms of media, and dealing with customers could not be completed. Humans and the potential they possess drive an organization. Today’s organizations are continuously changing. Organizational change impacts not only the business but also its employees. In order to maximize organizational effectiveness, human potential—individuals’ capabilities, time, and talents—must be managed. Human resource management works to ensure that employees are able to meet the organization’s goals. Human resource management is responsible for how people are treated in organizations. It is responsible for bringing people into the organization, helping them perform their work, compensating them for their labors, and solving problems that arise. The Human Resources Management (HRM) function includes a variety of activities, and key among them is deciding what staffing needs you have and whether to use independent contractors or hire employees to fill these needs, recruiting and training the best employees, ensuring they are high performers, dealing with performance issues, and ensuring your personnel and management practices conform to various regulations. Other activities of HRM also include:. 1. Recruitment and Selection (Staffing). In terms of recruitment and selection it is important to consider carrying out a thorough job analysis to determine the level of skills/technical abilities, competencies, flexibility of the employee required etc. At this point it is important to consider both the internal and external factors that can have an impact on the recruitment of employees. The external factors are those out-with the powers of the organization and include issues such as current and future trends of the labor market e. g. kills, education level, government investment into industries etc. On the other hand internal influences are easier to control, predict and monitor, for example management styles or even the organizational culture. Job analysis is completed to determine activities, skills, and knowledge required of an employee for a specific job. Job analyses are â€Å"performed on three occasions: (1) when the organization is first started. (2) when a new job is created. (3) when a job is changed as a resul t of new methods, new procedures, or new technology. Jobs can be analyzed through the use of questionnaires, observations, interviews, employee recordings, or a combination of any of these methods. Two important tools used in defining the job are: (1) job description, which identifies the job, provides a listing of responsibilities and duties unique to the job, gives performance standards, and specifies necessary machines and equipment; and (2) Job specification, which states the minimum amount of education and experience needed for performing the job Someone (e. g. , a department manager) or some event (e. g. , an employee’s leaving) within the organization usually determines a need to hire a new employee. In large organizations, an employee requisition must be submitted to the HR department that specifies the job title, the department, and the date the employee is needed. From there, the job description can be referenced for specific job related qualifications to provide more detail when advertising the position—either internally, externally, or both. Not only must the HR department attract qualified applicants through job postings or other forms of advertising, but it also assists in screening candidates’ resumes and bringing those with the proper qualifications in for an interview. The final say in selecting the candidate will probably be the line manager’s, assuming all Equal Employment Opportunity requirements are met. Other ongoing staffing responsibilities involve planning for new or changing positions and reviewing current job analyses and job descriptions to make sure they accurately reflect the current position. . Performance Appraisals Once a talented individual is brought into an organization, another function of HRM comes into play—creating an environment that will motivate and reward exemplary performance. One way to assess performance is through a formal review on a periodic basis, generally annually, known as a performance appraisal or performance evaluation. Because line managers are in daily c ontact with the employees and can best measure performance, they are usually the ones who conduct the appraisals.

Advance Accounting Exploration for and Evaluation for Mineral Resource

(a) partial developments to current accounting performs for examination and assessment expenses (b) discoveries that recognize and clarify the sums in the entity’s commercial statements rising from the examination for and assessment of mineral resources and also it helps the individuals to know about the future cash flow. Compliance includes all businesses involved within the examination for and assessment of mineral assets, such as extracting companies, mining companies, which also includes the Governments and the not so profit companies or entities. The assists which are explored should be actually measured at cost. Expenses which relates to the growth of mineral properties shall not be recognised as examination and assessment assets. The e evaluation of the mineral resources   would actually be then classified in to the tangible or intangible assests accordingly (Australian accounting standard board, 2017). Conceptual frameork  is an diagnostic tool with several differences and backgrounds It is existing to develop ideas. Financial statemets are prepared according to the conceptual framework Where a framework document has been corrected and a accumulated form has been prepared. This amassed Framework applies to yearly reporting periods commencement on or after 1 July 2014. Framework is not a   standard and it does not define standards for any particular type of issue. We also see that the Framework can be revised from time to time accordingly and it also deals with the dimension of the basics from which financial statements are built (Australian Government, 2017). The AASB distinguishes that in a limited number of cases there may be a clash between the Framework and an Australian Accounting Standard. In the cases of conflict, the necessities of the Australian Accounting Standard succeed over those of the Framework. AASb will therefore will be directed by the Agenda or the Framework. Compiled accounting standard (2017).Exploration for and evaluation for mineral resources [online] Available at: https://www.amec.org.au/download/0710LetterTreasuryExplorationdeductions_plusAppendices.pdf [Accessed   9 th April. 2017].[1] Australian accounting standard board (2017).Framework for the preparation and presentation of financial statements [online] Available athttps://membershandbook.charteredaccountants.com.au/static/icamh/images/141/COMM.AAAS~Framework_11_09.pdf [Accessed   9 th April. 2017].[2] Australian accounting standard board(2017).Conceptual framework. [online] Available at: https://www.aasb.gov.au/pronouncements/conceptual-framework.aspx [Accessed   9 th April. 2017].[3] Australian Government(2017).Conceptual framework for financial reporting [online] Available at: https://www.aasb.gov.au/admin/file/content105/c9/ACCED264_06-15.pdf [Accessed   9 th April. 2017].[4]