Environmental Law

Natural Law-Enforcement measures and impact Essay iveness in Pollution, for what reason is it despite everything spinning out of control in our condition today ? Are there no laws to control or stop it ? With respect to these inquiries, Canada has a considerable number of laws to stop and manage contamination. However, in spite of this, for what reason is it despite everything occurring. What are Canadas purported implementation gauges and are they viable ? We have the Environmental Bill of Rights and the Canadian Environmental Protection Act, just to name a few.Sure a few polluters overstep these laws and get captured, however all they get is a token punishment; for what reason is that ? Some even have the gual to contaminate again.Acid downpour and perilous squanders are only two of the numerous issues tormenting our condition today, however nothing is truly being done about them; why ?Finally what is the polluters perspective in the entirety of this ?To start with, in certain territories there are both government and commonplace enactment to guarantee that organizations and people regard nature. Governmentally the focal bit of enactment in Canada is the Canadian Environmental Protection Act (CEPA). CEPA is the combination of five rules: The Environmental Contaminants Act, the Air Quality Act, the Canada Water Act, the Ocean Dumping Act, and the Department of the Environment Act. ( Muldon, 1995, p. 23) The CEPA contains significant punishments and approvals; arrangements for the assortment of data and for assessment; arrangements for the control of importation and exportation of harmful substances; and arrangements for the decrease of squanders, the cleanup of beach front zones, the insurance of the ozone layer; the decrease of corrosive downpour and urban brown haze; and arrangements for the improvement of guidelines. All areas and domains have ordered their own enactment, setting up generalenvironmental rights and obligations; yet the degree of natural insurance built up isn't equivalent the whole way acro ss Canada. By and large, it tends to be said that every area and domain directs the release of contaminants into the earth by requiring licenses and allows and by conjuring punishments. The controlled issues incorporate natural effect appraisal, squander the board, drinkable water measures, and land protection. (Morrison, 1991, p24) Also, regions and regions dealwith a few different issues by implication influencing the earth, for example, the guideline ofcommercial or mechanical exercises like mining, horticulture, and transportation. In Ontario, the four principle resolutions are the Ontario Environmental Protection Act (OEPA), the Ontario Environmental Bill of Rights (EBR), the Ontario Environmental Assessment Act, and the Ontario Water Resources Act (OWRA). OEPA accommodates the security of the regular habitat, which is characterized extensively. It likewise makes the Environmental Appeal Board. OWRA is worried about the security of every single surface water and ground waters. The two demonstrations disallow the release of a contaminant into the regular habitat that causes or is probably going to cause an unfriendly impact or that debilitates or is probably going to impede the nature of the water. (Morrison, 1991, p. 33) The Ontario Environmental Bill of Rights accommodates expanded open interest rights and makes the Environmental Bill of Rights Commissioner.Moreover the EBR was built up in 1993. It speaks to another time in ecological choice makingone portrayed by improved open investment, resident strengthening, and more prominent responsibility of chiefs. (Muldon, 1995, p.15) The new rights and obligations in the enactment require lawmakers, strategy producers, attorneys, activists, and residents to reconsider and alter their standard perspectives on issues. It is trusted that the EBR will advance positive techniques, for example, squander decrease, vitality and water preservation, and green industry improvement. (Muldon, 1995, p.16) Finally, there are additionally numerous particular laws managing explicit ventures. For example, the Pesticides Act, The Ontario Water Resource Act, the Energy Efficiency Act and so forth. .u4f8ac9ab61bb3895d6c38d0051df82d6 , .u4f8ac9ab61bb3895d6c38d0051df82d6 .postImageUrl , .u4f8ac9ab61bb3895d6c38d0051df82d6 .focused content territory { min-tallness: 80px; position: relative; } .u4f8ac9ab61bb3895d6c38d0051df82d6 , .u4f8ac9ab61bb3895d6c38d0051df82d6:hover , .u4f8ac9ab61bb3895d6c38d0051df82d6:visited , .u4f8ac9ab61bb3895d6c38d0051df82d6:active { border:0!important; } .u4f8ac9ab61bb3895d6c38d0051df82d6 .clearfix:after { content: ; show: table; clear: both; } .u4f8ac9ab61bb3895d6c38d0051df82d6 { show: square; progress: foundation shading 250ms; webkit-change: foundation shading 250ms; width: 100%; haziness: 1; progress: murkiness 250ms; webkit-change: obscurity 250ms; foundation shading: #95A5A6; } .u4f8ac9ab61bb3895d6c38d0051df82d6:active , .u4f8ac9ab61bb3895d6c38d0051df82d6:hover { mistiness: 1; progress: darkness 250ms; webkit-progress: mistiness 250ms; foundation shading: #2C3E50; } .u4f8ac9ab61bb3895d6c38d0051df82d6 .focused content zone { width: 100%; position: rel ative; } .u4f8ac9ab61bb3895d6c38d0051df82d6 .ctaText { outskirt base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: striking; edge: 0; cushioning: 0; text-improvement: underline; } .u4f8ac9ab61bb3895d6c38d0051df82d6 .postTitle { shading: #FFFFFF; text dimension: 16px; text style weight: 600; edge: 0; cushioning: 0; width: 100%; } .u4f8ac9ab61bb3895d6c38d0051df82d6 .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; fringe: none; outskirt sweep: 3px; box-shadow: none; text dimension: 14px; text style weight: intense; line-stature: 26px; moz-fringe span: 3px; text-adjust: focus; text-adornment: none; text-shadow: none; width: 80px; min-tallness: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/basic arrow.png)no-rehash; position: supreme; right: 0; top: 0; } .u4f8ac9ab61bb3895d6c38d0051df82d6:hover .ctaButton { foundation shading: #34495E!important; } .u4f8ac9ab61bb3895d6c38d0051 df82d6 .focused content { show: table; stature: 80px; cushioning left: 18px; top: 0; } .u4f8ac9ab61bb3895d6c38d0051df82d6-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .u4f8ac9ab61bb3895d6c38d0051df82d6:after { content: ; show: square; clear: both; } READ: Vietnam Veterans Memorial Essay What befalls polluters who overstep these laws ? In Ontario most ecological wrongdoers violate the laws laid out in the EPA. At the point when they do, the organizations or people are accused of the offenses submitted and brought to preliminary. In Ontario there were 1, 546 charges laid in 1994 about portion of those were indicted. (Parker, March, p.36) When seen as liable the appointed authority has various approaches to rebuff the wrongdoer. One of the ways are through fines. In the CEPA it licenses fines

Canada Agriculture Industry Essay Example | Topics and Well Written Essays - 2500 words

Canada Agriculture Industry - Essay Example In this way, the improvement of cultivating and food producing figures fundamentally in the mechanical advancement system of each area. Relations between the homestead part and the non-ranch division are composite and of developing significance. In 1985, ranch creation inputs gained from the nonfarm part and installments for acquired capital connoted 78 percent of absolute homestead working consumptions, with intrigue costs alone representing 13.5 percent of all out uses. This rising digestion of the ranch and mechanical areas has decreased the job and significance of set up agrarian approaches. The agri-food complex is at present affected as much by macroeconomic elements, for example, development, expansion, and loan costs, for what it's worth by horticultural arrangements in essence (Finkle, P., and W. H. Furtan. 1988). By thirty to forty percent of rural yield as of now traded, and with relatively low fringe insurance for all product aside from milk, poultry, and eggs, cultivating in Canada is additionally internationalized and consolidated into the world food economy. Thus, the view for Canadian horticulture is predominantly reliant on flexibly and request conditions on the planet markets for grains, oilseeds, and red meats, and on different nations ranch strategies, food exchange courses of action, and exchange exercises. This contact to world economic situations gives the avowed avocation to a considerable lot of Canadas farming item programs, which are expected to furnish makers with some security from patterned and irregular market hazards and from the arrangement prompted twists reassigned from world markets. Canada has recommended that a wide rural bundle is acknowledged on a fundamental level at an early date (stage one); that far reaching national designs for actualizing the general cut in the arranging measure contracted to in the main stage be introduced and conceded to (stage two).

Accounting II Essay Example | Topics and Well Written Essays - 250 words

Bookkeeping II - Essay Example Because of the serious worldwide rivalry factors other than cost have gotten progressively significant throughout the years. So as to hold client organizations need to give fantastic client care and great item assortment. On the off chance that a significant customer demands a redid administration or item and the organization has the capacities to consent, the firm should oblige the client to accomplish client maintenance. The partners of enterprises care increasingly about the conduct of organizations. Corporate social duty has become a key center that is important to improve client maintenance. At end of the 1990’s Nike Corporation lost a ton of customers because of the way that they were associated with a sweetshop plot supervises. Awful exposure and flighty acts, for example, the event at Nike 10 years back are the sorts of occurrences that can annihilate the brand estimation of an endeavor. Another approach to expand client maintenance is to plan items and administrations that give more noteworthy incentive at a serious cost

Ethical Framework Term Paper - 275 Words

Ethical Framework (Term Paper Sample) Content: Ethical FrameworkNameInstitutionEthical FrameworkIntroductionIn life, it is common for people to find themselves in dilemmas, where they ultimately have to make critical decisions. During such times, people have to weigh various options before arriving at a satisfactory comprise; thus it becomes very difficult to arrive at the best decision. However, the situation may become exceedingly difficult, especially in their professions where a specified set of conduct must be adhered to. Therefore, such individuals must exercise a high degree of caution when making decisions on the best course of action. Consequently, this calls for a thorough consideration of all the possible outcomes associated with certain courses of action (Johnson, 2012). In such situations, it is important to apply an ethical decision-making framework, in order to arrive at the best decision .An ethical decision-making framework reflects the process of arriving at an ethically sound decision . It is a lmost similar to a normal decision making process. However, some accepted codes of conduct corresponding to the situation at hand must be deeply considered in the ethical framework (Johnson, 2012). In a nut shell, ethical decision-making means that decisions have to be made, and the decision-makers must be ready to defend and justify their course of action. In this line, this paper explores the various ethical frameworks and how they can be applied in a complex decision making process. Afterwards, a case study demonstrating the application of the ethical decision-making framework is described in details.Ethical Decision-Making Frameworks 1 Consequentialist Ethical Decision-Making FrameworkHitherto, several ethical decision-making frameworks have been developed to help individuals whenever they are faced with ethical dilemmas. To begin with, there is the consequentialist ethical decision-making framework. In this framework, the future effects of the possible actions that can be taken are keenly evaluated. Additionally, the people who might be possibly affected indirectly or indirectly are also considered (Palmer, 2010). In a nut shell, the process is primarily guided by the most desirable outcomes in any situation. Ultimately, the ethical conduct is considered to the possible action that will result in the best outcomes.The consequentialist framework is associated with some advantages. First, by focusing on the final outcomes of an action, the situation can be pragmatically assessed. This may prove to be essential in situations where many people are involved. In such situations, it is not possible for every one to benefit from the course of action; some may benefit while others may stand to lose. Therefore, it allows concise striking of a balance between the two categories of people who might be potentially affected (Palmer, 2010).Conversely, the outcomes of an action might be difficult to predict. In addition, some of the actions that might be perceived to pro duce good results might end up producing harmful results (Palmer, 2010). Nevertheless, it is important to note that even the most heinous courses of action end up benefiting some people. Therefore, under whatever circumstances, this framework allows the taken actions to be ethical. 2 The Rights And Duties Ethical Decision-Making FrameworkThe second framework is the rights and duties framework that is primarily guided by the duties and obligations of the individuals involved in the different situations at hand. Additionally, while individuals implement their respective duties that they are entrusted upon, they must consider the rights of others, especially their clients. Therefore, ethical conduct is considered to be the course of action that allows one to fulfill his/her roles in the different situations at hand, while respecting the rights of the people whom he/she is supposed to be serving (Tropp, 2012).This framework is advantageous in the sense that it creates a system that is g overned by rules that clearly defines expectations from each of the parties involved (Tropp, 2012). For instance, the clients know their rights so they have their expectations from the individuals who are supposed to be serving them. On the other hand, the decision-makers know their obligations, and they are aware that their clients have expectations on them. Therefore, the latter are always under pressure to act in line with their obligations and in accordance of what is expected of them. Secondly, by focusing on duty fulfillment regardless of the outcomes, this framework makes it easy to perceive that individuals might have acted in accordance with the outlined code of ethics (Tropp, 2012).Conversely, this framework has some limitations in the sense that it might lead to some courses of action that might produce harm, even though obligations were being fulfilled. Secondly, the framework does not spell out what should be done in situations where two or more obligations and rights conflict (Tropp, 2012). Nevertheless, the framework remains vital in situations where the sense of duties and fulfillment of rights dictates the course of action. 3 Virtue Ethical Decision-Making FrameworkThe third ethical decision-making framework is the virtue framework in which people tend to identify the character traits that might compel them to take a certain course of action when cornered in certain situations. In this framework, the ethical conduct is defined to be whatever a virtuous character would resolve to, when cornered in a similar situation (Ferrell, Fraedrich, and Ferrell, 2011). Consequently, this framework is essential in situations that demand the reflection of what kind of a person that one ought to be when faced with a certain situation.As a result, personal experiences, feelings, emotions, and thoughts play a critical role in arriving at the best virtuous character traits. Accordingly, this approach is advantageous in various ways. First, it leaves a wide ro om for many character traits to be considered to be ethical depending on the situation at hand (Ferrell, Fraedrich, and Ferrell, 2011). This is because there can be many good characters depending on the paths that are adapted to arrive at them. Therfore, it becomes very easy for individuals to justify their courses of action.On the other hand, this framework is disadvantageous in the sense that it makes it exceedingly difficult to resolve disputes. This is due to the fact that disagreement concerning virtuous character traits and possible ethical actions might arise. Secondly, by virtue of the fact that the framework looks at the virtuous characters, it does not necessarily help one in resolving a dilemma, as there are no readily established rules on how to determine the best course of action (Ferrell, Fraedrich, and Ferrell, 2011).Significance Of The Etical FrameworksObviously, depending on the kind of ethical decision-making framework that might be employed in resolving a certain dilemma, the results would be different; hence the course of action that will be taken will also be different. It is important to note that, the framework adopted in resolving different ethical dilemmas greatly affects the reputation of different institutions, especially in the corporate world. Similarly, it also affects the reputations of governments and their institutions. For that reason, many individuals, governments, institutions, exercise great caution when cornered in ethical dilemmas (Johnson, 2012).Personal Ethical FrameworkBased from the above proceedings, I have discovered that my ethical decision-making framework is consequentialist-cum-virtue. On one hand, when resolving personal and ethical dilemmas, especially in my navy career, I normally start by considering all the consequences associated with the possible courses of action. I thoroughly weigh all the various repercussions and how they may affect my welfare and that of others. Afterwards, I normally resolve to tak e an action that seems to have the best outcomes.On the other hand, I also consider virtuous characters, especially in my business while serving customers. For instance, when cornered in a situation where I have to make a decision that would affect both the customers and business, I tend to imagine what I would feel if I were the customer. In addition, I consider personal experiences, feelings, thoughts and emotions before arriving at the final decision. In a nut shell, I tend to put myself in the shoes of the people whom would be affected by my ethical decisions. In most circumstances, I ormally refrain from taking a course of action that would harm them, even though it woluld benfit me. Eventually, I do take the course of action that seems ethical as dictated by the virtuous character traits I have considered.A Personal Account of Involvement In An Ethical DilemmaAt one point during my high school days, I remember that my father retired from the American Air Force. As expected, li fe became unbearable and we had no alternative but to relocate to Omaha, Nebraska. Our relocation did serve us any good as my father would stay unemployed for over seven months. However, life had to continue, and in one way or another we had to survive. This is the point when I developed a brilliant idea of starting a tanning business in the nearest town. This was after I overheard some girls state that the only tanning business around was very far away from our area of relocation.After a careful evaluation of the business idea, my father quickly agreed with me. We then went forward to secure a loan of $88000 from a local bank, in order to start the tanning salon. After complying with all the required regulations for tanning salons, the business was eventually setup. Within no time, the business was up and running, and as expected, we started experiencing a high customer turn up. However, like any other new business ...

Atomic bombings of Hiroshima and Nagasaki - Free Essay Example

Sample details Pages: 2 Words: 744 Downloads: 3 Date added: 2019/10/30 Category History Essay Level High school Tags: Hiroshima Essay Did you like this example? The bombing of Hiroshima was devastating. Besides the tens of thousands of casualties, the U.S. came out triumphan. Don’t waste time! Our writers will create an original "Atomic bombings of Hiroshima and Nagasaki" essay for you Create order On the day May 7th, 1945, the Nazis surrendered, almost ending WWII, but some of the Axis Powers were still fighting, on December 7th, 1941, Japan bombed Pearl Harbor, a major Navy base in Honolulu, Hawaii, officially bring the United States into WWII. When the Nazis surrendered, the United States saw the perfect time to strike, starting the first use of a nuclear weapon on an enemy ever in history! The bombing of Hiroshima was a very tragic event for Japan, but a very triumphant moment for the United States, ending conflicts with Japan, and even WWII in 1947. Many factors influenced the decision to drop the bomb (Little Boy) on Hiroshima. The creation of the bomb happened soon after Pearl Harbor, and quickened when the Nazis surrendered. The actual research (The Manhattan Project) had been started during the height of WWII, and had grown very strong over the course of the war. Although, once the bomb was dropped, around 85,000 people died (The Manhattan Project). The display of immense power, made other countries (and unions in the U.S.S.Rs case) want that same power too. Even today, many countries are still creating bombs like the one dropped on Hiroshima, but many countries today, are also realizing how bad having the massive displays of power could be. Many countries are trying to dispose of them, one example of this, was in 2013, Scotland tried to vote themselves out of the United Kingdom, saying that If Scotland leaves the UK, all of our nuclear armaments must be moved out of the country (Time Magazine) The bombing of Hiroshima was a triumph for the United States because of The technological advancements. Some reasoning for this is because at the time, it was the most powerful weapon on Earth. The atomic bomb is a special weapon, it worked in a very scientifically advanced way for its time. Nuclear fission produces the atom bomb. Inside the bomb atomic nuclei are being split. A single neutron strikes the nucleus of an atom of radioactive materials, such as uranium or plutonium, it knocks 2 or three more atoms free, creating a massive explosion that devastates cities, such as Hiroshima in this case. A nuclear bombs power has the power of two-million pounds of TNT. The bombing of Hiroshima was a triumph for the United States because it gave the United States a new crude way to force world peace on uncooperative countries. Some proof for this is I shall give further consideration and make further recommendations to the congress as to how atomic power can become a powerful and forceful influence towards the maintenance of world peace(President Harry S. Truman). This shows that not only is the atom bomb an influence towards the maintenance of world peace, but a big triumph for the United States. The bombing of Hiroshima was a very triumphant event for the United States from an economic point of view, in that, ending WWII stopped a lot of people from dying in the wars, saving many lives. If the war had continued on, nobody knows how many people would have possibly died. We know that the United States had planned on many allied deaths, because before the United States had gone with the decision to bomb Hiroshima, the allies had gone with Operation Downfall whose goal was to invade Japan from the south. The United States had planned for such an immense number of casualties and injuries, that they manufactured million of purple hearts. When the allies decided to bomb Japan instead of invade, only around 10,000 of those were given out. Some of the purple heart medals made in 1945 are still being given out to this day (are purple hearts from 1945). Now of course, there was some obvious tragedy involved, one of the most clear ways was the immense number of people who died during and after the bombing. The number of people who actually died ranges from source to source, but is somewhere around 90,000â€Å"146,000 people died from the bomb, either during the event or from the radioactive fallout afterwards (Atomic Archive). Many people were also injured, around 41,000 total people were injured within 3 hours of the actual bomb falling. Conclude-Blake These reasons conclude that the bombing of Hiroshima was triumphant for the United States because of the Technological advancements, a new crude way to force world peace, and also economically.

The Attacment Theory and My Friends Parents Divorce

The life someone lives is not always their choice. Sometimes the events that occur in our lives could be because of our parents. Divorce is becoming more common especially among African Americans. The significant event that I have chosen to reflect on is the divorce of one of my friend parents at the age of sixteen. The theory that I decided to use that would demonstrate this event is the attachment theory. I chose this theory to illustrate the significance of the event by describing her decision on what parent to live with and how she became more resistant of family and others. Growing up as a child life became rough for poor Natalie as she was born a premature baby. That alone had already caused issues between her parents who were emotionally unavailable because of depression going through the divorce, and dealing with a father who raped his other child. Growing up she was insecurely attached more than ever being hospitalized and separated from her parents because of her illness. She experienced insecure attachment mostly as baby while crying and no one responded or offered to comfort her while her parents were gone making her begin to feel like she was mistreated. When nurses would rotate throughout the night at the hospital not every person knew what her needs were for her specific cry. As a baby until this day she still reminisces on the times when she was hungry or wet, and experienced never being attended to for hours. Natalie always felt anxious because the

Managing Technology Essay Example For Students

Managing Technology Essay We define information technology (IT) to include not only computer technology (hardware and software) for processing and storing information, but also communications technology for transmitting information. Advances in computer and communications technologies have enabled firms to pursue IT investments. This will help them to gain maximum advantage from their knowledge assets-to leverage the knowledge of individual employees to the benefit of other employees and the organization as a whole. Businesses have strived to achieve a competitive advantage in the past by competing in one of two ways:1. By Cost- by being a low-cost producer of a good and service2. By Differentiation of a product or service- by competing on customer perceptions of product quality and customer support services. Information technology is an integral part of many companies day to day operations. By the 1990s, applications of IT were widespread and sophisticated enough to enable firms to compete in other innovative ways. Whereas in the past firms had to choose between a low-cost and a differentiation strategy, today IT enables firms in some industries to compete on both low cost and product differentiation simultaneously. Further, some firms are attempting to compete not only on both low cost and high quality, but also on the ability to make highly varied customized products. Referred to as mass customization, IT is used to rapidly link processes and work groups in order to produce customized products that are exactly what a customer wants. Evans Consoles, a Calgary based manufacturing firm, is a prime example of how, and where information technology is implemented and utilized in terms of strategic advantage and strategic plans. Founded in 1980, Evans is recognized worldwide for its expertise in the design and manufacture of technical furniture, desks and computer consoles for specialized environments such as data and control centers, trading floors, command centers, computer floors and other technology-intensive work centers. Over the years, Evans has built an international reputation for reliable project management, innovative product design and superior quality through more than 2,000 high-profile installations. Such high profile installations include customers as NASA, FedEx, EDS, ATT, IBM, Dow Chemical, Shell, United Airlines, FAA, and Deutsche Telekom. (See photo exhibits for examples of products and installs)Evans overall corporate strategy is to provide high quality customized products at a competitive price to customers all around the world. As a part of this, IT has been implemented in order to facilitate the efficiency and effectiveness of the organization. With Evans corporate divisions and processing plants being dispersed over 4 locations around Calgary, IT has become a necessity. Information technology can be aligned with Evans corporate strategic plans from the first to the final step/process. To begin with, the majority of Evans existing or new clients are on a global scale and communication is vital since the products being built are on a custom basis. Evans need to stay in constant contact in order to build a rapport and ensure that what they are building is satisfactory for the customers needs. This is where the use of e-mail and video conferencing comes into play. Evans has the ability to communicate globally with little effort or cost. This can also help increase global sales and help Evans become the global leader. Being able to reduce travel costs saves Evans and its customer a great deal of time and money, and in turn enables them to produce the desired product within less time. When the projects are ordered, either FAX or e-mail depending on the size of the project receives them. This saves both the client and Evans money and time for shipping of blueprints. Plus, if there are any discrepancies or misunderstanding, it is a simple and painless procedure to rectify the situation because of the fast means in communicating and sending documents electronically. Communication is a large part of Evans IT strategic advantage. Most customers demands are on a time basis and Evans needs to fulfill these wishes to their best fashion. In doing so, Evans as a company needs to be able to communicate at high speeds so no process is held up. This would be the purpose of the Evans office automation. There are five steps involved with automation; the first is making sure that everything is coordinated. The various islands of automation must be made compatible. The second step puts emphasis on the on the information requirements- as in the problems being solved. Using an Intranet and a Local Area Network (LAN) connected to several hubs for each corporate location, Evans is well equipped to internally pass information along at high speeds. Applications such as electronic mail, video conferencing, word processing, spreadsheet documents, voice mail, along with document preparation, storage, and sharing are all available to employees over these systems. Electronic data interchange has been implemented in the IT structure to allow Evans with quick and easy transfer of business documentation electronically, without manual intervention. Such paper documents as purchase orders, order acknowledgements, requests for quotations, quotes, shipping notices are now done over the computer to alleviate both time and distance. Evans incorporated such a system into their IT strategic advantage for the following reasons. 1. For faster speed of doing business. Business data is sent, received, evaluated, and processed in a fraction of the time normally associated with business processes. 2. Reduction in required working capital. Reductions in resource commitments for both inventory and accounts receivable yield improvements in working capital. 3. Cost savings. Purchase order processing costs are one key source of cost savings. Some of these costs savings are due to the elimination of data entry errors that result from the re keying of data as they pass from organization to organization. 4. Improved customer/supplier relationships. Firms are increasingly dependent on each other to achieve competitive advantage, and EDI creates partnerships between customers and suppliers and other strategic partners. EDI is often the first IT link between business partners and can form the beginning of a new kind of buyer/customer relationship. 5. Enables international trade. The primary benefits for Evans here are related to international communications networks eliminating delays in paper flows and the transit of goods and information due to geographic and national boundaries. The third step to automation is the training and education of employees. Evans offers on site training or the possibility to take courses at their expense. Since technology is so widely used in the organization, it is imperative that each employee be able to function at the same level, so not to slow any process down. In looking at the last two steps, evolution and redefinition, this can only take place as time goes on for Evans. It is inevitable that new ways of communicating and sharing date will be available, and it is up to the IS division to see whether or not it will fit within their IS and corporate strategy. Processing, designing, and building also play a major role in IS strategic plan and advantage for Evans. With technology, Evans has found ways to improve the quality, performance, and look of their products. In doing so, they have attracted new clientele that has resulted in some major contracts such as NASA!! Evans engineering departments, depending on the style of produ ct that the client desires, plays a significant role in the planning and designing of the product. Engineers use both Computer Aided Design (CAD) programs along with visual imaging software in order to meet desired designs of the customers. The use of CAD programs at Evans enables them to analyze and investigate a wider range of design alternatives. CADs also help to produce top quality specs with a minimal amount of time or money spent. These are the purposes of Evans strategic plan and advantage. By using the visual imaging software, the client also has the opportunity to view the final product without having invested all of its time and capital. This is part of Evans strategic advantage in that they try to keep a high profile with their customers. Since all of Evans engineering and designing departments are not in the same building, the use of LANs is a viable way to ensure speedy communication and confirmation of the clients orders. Yet another part of the Evans strategic advant age with the use of IT is their production machinery that rely on CAD blueprints. These machines, that cut and mold the products according to the specs of the design, use blueprint data as a guide or a map of what to do. This ensures flawless precision that is important in developing a high quality product, gaining a favorable reputation, and keeping customers happy. Their machines also fit within the strategy as they reduce the amount of waste and time necessary for each product. This creates faster turnover time that in turn generates greater sales and revenue because of the ability of Evans to handle more clientele. These machines are tied into the Manufacturing resource planning (MRP) system that Evans has installed. Comprised of three major components; the master production schedule, material requirements planning, and shop floor control, this system enables Evans to increase efficiency and overall effectiveness. The master production schedule component sets overall production goals based on due dates and size of project. The MRP component then develops a detailed production schedule to accomplish the master schedule, using production capacity, inventory, and lead-time data. The shop floor control component releases orders to the shop floor based on the detailed production schedule and the actual production accomplished thus far. It is at this point that the blueprinted information of the business is passed along to the employees who enter it into the machines for production purposes. Each unit is then put together by hand but can be checked according to data specs and read outs. Data warehous ing is another part of the Evans IT strategic plan. Within this system, Evans enters and records information concerning all areas of each individual project. Such things as materials used, processing time, time allocated for each step, employee time allocated, and which division of the production was being used are all monitored. All this is done and entered in IBMs Oracle software. Within this system, the user can produce customized reports from the data warehouse to fit what managers need. At Evans, this is done on a weekly basis in order to verify the time and money invested in each project and to ensure that they are not over budget or running behind. This is a key component to the IT advantage in that it helps managers manage each project individually without loosing track of any specific detail. Executive information systems are systems that deliver on-line current information about business conditions in an aggregate form easily accessible to senior executives and other manag ers. It is designed to be used directly by these managers without the assistance of intermediaries. EIS functions as a hands-on tool which focuses, filters, and organizes an executives information so they can make more effective use of it. At Evans, this information is accessible depending on the organizational position in which you sit because of password blocks. It is part of their IT strategy because it allows users to examine data without having to ask for it, therefore alleviating time waste, and promoting management to act in the best of their division. Such things as performance analysis and management reporting are looked at and assessed from current to previous years. Other things that are brought into play are an alert to important news items, and on-screen calculation of trends, ratios, and new versions of data. With the use of charts, maps, or queries, the information can be viewed according to the preference of the user. The final element to Evans IT strategic plans and advantage would be their systems testing and security for the organization. Security controls related to the technology infrastructure-such as backup supplies, network access control, and firewall protection- are the most relevant area that Evans has to deal with. Managers must be careful in identifying what is valid data, what errors might be made while handling data, and what potential business losses could result form inaccurate or lost data. Decision making EssayElectronic data interchange has been implemented in the IT structure to allow Evans with quick and easy transfer of business documentation electronically, without manual intervention. Such paper documents as purchase orders, order acknowledgements, requests for quotations, quotes, shipping notices are now done over the computer to alleviate both time and distance. Evans incorporated such a system into their IT strategic advantage for the following reasons. 1. For faster speed of doing business. Business data is sent, received, evaluated, and processed in a fraction of the time normally associated with business processes. 2. Reduction in required working capital. Reductions in resource commitments for both inventory and accounts receivable yield improvements in working capital. 3. Cost savings. Purchase order processing costs are one key source of cost savings. Some of these costs savings are due to the elimination of data entry errors that result from the re keying of data as they pass from organization to organization. 4. Improved customer/supplier relationships. Firms are increasingly dependent on each other to achieve competitive advantage, and EDI creates partnerships between customers and suppliers and other strategic partners. EDI is often the first IT link between business partners and can form the beginning of a new kind of buyer/customer relationship. 5. Enables international trade. The primary benefits for Evans here are related to international communications networks eliminating delays in paper flows and the transit of goods and information due to geographic and national boundaries. The third step to automation is the training and education of employees. Evans offers on site training or the possibility to take courses at their expense. Since technology is so widely used in the organization, it is imperative that each employee be able to function at the same level, so not to slow any process down. In looking at the last two steps, evolution and redefinition, this can only take place as time goes on for Evans. It is inevitable that new ways of communicating and sharing date will be available, and it is up to the IS division to see whether or not it will fit within their IS and corporate strategy. Processing, designing, and building also play a major role in IS strategic plan and advantage for Evans. With technology, Evans has found ways to improve the quality, performance, and look of their products. In doing so, they have attracted new clientele that has resulted in some major contracts such as NASA!! Evans engineering departments, depending on the style of produ ct that the client desires, plays a significant role in the planning and designing of the product. Engineers use both Computer Aided Design (CAD) programs along with visual imaging software in order to meet desired designs of the customers. The use of CAD programs at Evans enables them to analyze and investigate a wider range of design alternatives. CADs also help to produce top quality specs with a minimal amount of time or money spent. These are the purposes of Evans strategic plan and advantage. By using the visual imaging software, the client also has the opportunity to view the final product without having invested all of its time and capital. This is part of Evans strategic advantage in that they try to keep a high profile with their customers. Since all of Evans engineering and designing departments are not in the same building, the use of LANs is a viable way to ensure speedy communication and confirmation of the clients orders. Yet another part of the Evans strategic advant age with the use of IT is their production machinery that rely on CAD blueprints. These machines, that cut and mold the products according to the specs of the design, use blueprint data as a guide or a map of what to do. This ensures flawless precision that is important in developing a high quality product, gaining a favorable reputation, and keeping customers happy. Their machines also fit within the strategy as they reduce the amount of waste and time necessary for each product. This creates faster turnover time that in turn generates greater sales and revenue because of the ability of Evans to handle more clientele. These machines are tied into the Manufacturing resource planning (MRP) system that Evans has installed. Comprised of three major components; the master production schedule, material requirements planning, and shop floor control, this system enables Evans to increase efficiency and overall effectiveness. The master production schedule component sets overall production goals based on due dates and size of project. The MRP component then develops a detailed production schedule to accomplish the master schedule, using production capacity, inventory, and lead-time data. The shop floor control component releases orders to the shop floor based on the detailed production schedule and the actual production accomplished thus far. It is at this point that the blueprinted information of the business is passed along to the employees who enter it into the machines for production purposes. Each unit is then put together by hand but can be checked according to data specs and read outs. Data warehous ing is another part of the Evans IT strategic plan. Within this system, Evans enters and records information concerning all areas of each individual project. Such things as materials used, processing time, time allocated for each step, employee time allocated, and which division of the production was being used are all monitored. All this is done and entered in IBMs Oracle software. Within this system, the user can produce customized reports from the data warehouse to fit what managers need. At Evans, this is done on a weekly basis in order to verify the time and money invested in each project and to ensure that they are not over budget or running behind. This is a key component to the IT advantage in that it helps managers manage each project individually without loosing track of any specific detail. Executive information systems are systems that deliver on-line current information about business conditions in an aggregate form easily accessible to senior executives and other manag ers. It is designed to be used directly by these managers without the assistance of intermediaries. EIS functions as a hands-on tool which focuses, filters, and organizes an executives information so they can make more effective use of it. At Evans, this information is accessible depending on the organizational position in which you sit because of password blocks. It is part of their IT strategy because it allows users to examine data without having to ask for it, therefore alleviating time waste, and promoting management to act in the best of their division. Such things as performance analysis and management reporting are looked at and assessed from current to previous years. Other things that are brought into play are an alert to important news items, and on-screen calculation of trends, ratios, and new versions of data. With the use of charts, maps, or queries, the information can be viewed according to the preference of the user. The final element to Evans IT strategic plans and advantage would be their systems testing and security for the organization. Security controls related to the technology infrastructure-such as backup supplies, network access control, and firewall protection- are the most relevant area that Evans has to deal with. Managers must be careful in identifying what is valid data, what errors might be made while handling data, and what potential business losses could result form inaccurate or lost data. At Evans, each individual is given a user name in which they have to log on to the system with. This will enable the IT organization to limit and monitor what systems and software the user is using and has access to. Without the proper authority granted by the IT organization, the user is withheld from accessing any information that should not be seen. The unauthorized use of data can result in a material loss, such as embezzlement of funds, or in harder to measure losses, such as disclosure of sensitive data. The ultimate protection against system failures is to have a backup copy. When a file becomes contaminated or destroyed, the most recent version can be restored. This is what Evans has come to realize and control. In any case, the security of data, and computers is necessary for Evans so that employees, customers, and others can be confident that their interactions with the organization are confident and the assets of the business are safe. Physical security also is an important part of the IT organization at Evans. Each employee is given a Chubb security card that has their thumb print scanned on to it. This gives access to the different buildings, and once inside, access to the divisions. Such areas as imaging require special access because of the amount of equipment that the room houses. Storage facilities called the Vault, for back-ups and important documentation, also require added accessibility. All of these precautions Evans does is according to their IT strategy. Looking at Evans at a whole, it is a obvious that there are many aspects in which information technology is used. Each element serves its own purpose and it part of their strategic plan and advantage. From communication to security measures, Evans has installed and maintained a high level of IT that has enabled it to succeed and grow into the market leader we see before us. By constantly upgradinTechnology

Information Technology Acts

Children’s Internet Protection Act, 2000 Almost every home, library and school in the US has computers as well as access to the internet. These have become very important to children’s success in their academic work. However, the internet can expose them to online predators as well as inappropriate material. The increase in use of the internet by children especially teenagers brought in concerns about the need to prevent illegal activities over the internet.Advertising We will write a custom essay sample on Information Technology Acts specifically for you for only $16.05 $11/page Learn More The US Congress enacted the Children’s Internet Protection Act, 2000 to address access to offensive content through the internet. The Act requires schools as well as libraries to put content filters on their information systems to prevent minors from accessing inappropriate sites and contents (Reynolds, 2006). Content devices are placed to block o bscene and child pornography pictures, as well as, any other material deemed to cause harm to minors. The passing of this Act was prompted by the increase of global network which enabled minors to chart or communicate through email and chart rooms. This was deemed to pose risks to minors who can still be easily deceived by those who pretend to have good intent. Besides, software for hacking and spyware had become very common, meaning that anybody could easily illegally gain access to minors’ information if they wanted to for any reason. Hacking allows unauthorized access, disclosure as well as dissemination of personal identification information about children and teenagers. This posed great risks to minors who access the internet. There were concerns that some of these software companies develop software which enable them track minors’ web-surfing activities, and as a result sell the information to market research companies (Reynolds, 2006). This is illegitimate and a gainst the Privacy Act. Marketing companies and other firms use such information to send email advertisements by use of ardware through minors’ email addresses, regardless of their ages and the risks associated with the products or activities. Again, the internet allows those who develop pornography movies and pictures to distribute them online. Some of these contents are freely available online and always attract minors’ attention. Such inappropriate contents contribute to minors being involved in immoral activities which include sex when they are not yet mature. The internet also allows drug gangs to make attractive advertisements which allow them to easily recruit teenagers into their drug and gang activities. Computer Fraud and Abuse Act, 1986 The Act was passed to help reduce cracking of information systems as well as to deal with federal computer-related offenses. It governs cases where information systems are used to carry out crimes involving interstate as well as foreign commerce. It also covers the use of computers to commit crimes related to illegal access or use of computers of financial institutions or the federal government.Advertising Looking for essay on it? Let's see if we can help you! Get your first paper with 15% OFF Learn More The act was passed as a result of the development of electronic funds transfer systems, hacking software, spyware, virus and the increase in adoption of information systems in institutions. The adoption of electronic funds transfers created real concerns about fraud or illegal transfer of funds from financial institutions. Fraudsters are able to maliciously access data and use various techniques to steal money from financial institutions or individual accounts. The development of credit cards, ATM cards and automated machines has increased the risks of fraud. Criminals skim credit card details by swiping them through card reader to copy the information contained in their magnetic strip, an d use them to generate cloned cards (Stamp Walker, 2007). Companies have developed handheld skimmers which can fit into pockets and hands, which allow fraudsters to secretly swipe cards without the knowledge of the owners. Some of these skimmers are attached to ATMs in the card slot. They are used in combination with pinhole cameras to record customers entering PIN. Fraudsters can also take advantage of their powerful encrypting software to encrypt passwords of employees in a financial institution to transfer funds from the institution to a financial institution in another country. The development of online financial transactions has also increased fraud risk. Hackers can hack financial details of an individual or institution through unauthorized leaks in the system and use it carry out fraud activities, which includes illegal transfer of funds and assets across countries. Software companies and individuals continuously develop password hacking software which hackers and crackers u se to view activities of other remotely connected computers. They are therefore able to spy activities of institutions of the federal government or monitor the financial activities of financial institutions. There also software which enables them to capture the activities of these institutions or damage vital data belonging to these institutions (Wienbar, 2004). These software enable them crack passwords since they are stronger than firewall and other filters. They can therefore illegally gain access to confidential information and use it to achieve their own personal interest. Spyware and viruses have been developed to cause damage and to gain unauthorized access to federal information. They can be used to hack, delete files or information stored in protected computers vital to the federal government or institutions. New technologies such as spyware can be used to collect information from corporate or public institutions without the knowledge of the computer users. They can be used to monitor computer users, collect personal information and take control of the computer of computer systems.Advertising We will write a custom essay sample on Information Technology Acts specifically for you for only $16.05 $11/page Learn More They can install additional software which may include virus, and interfere with functionality of other computer programs. The development of webcams also poses great risks. Individuals remotely activate webcams embedded in computers used in institutions to secretly capture activities, and therefore illegally monitor activities of individuals and institutions. Reference List Reynolds, G. (2006). Ethics in information technology, 2nd Ed. St Peter Port: Course Technology Inc. Stamp, J., Walker, J. (2007). Money laundering in Australia, 2004: Trends and issues in crime and criminal justice. Australian Institute of Criminology, 342. Wienbar, S. (2004). The Spyware Inferno. News.com. Web. This essay on Information Technology Acts was written and submitted by user Inertia to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Gavin Case Study

Gavin Case Study Big Five Personality Traits Research in personality has indentified five personality dimensions. The first one is extraversion. This is the ability to have a wide social presence. People with this trait are sociable, assertive and talkative. The second trait is agreeableness. This refers to pro-social behaviour. A person with this trait is kind, affectionate and has a high sense of integrity. Advertising We will write a custom essay sample on Gavin Case Study specifically for you for only $16.05 $11/page Learn More Thirdly, there is conscientiousness. Persons with this trait are quite thoughtful when making decisions. The fourth trait is openness. A person with this trait is quite adventurous and loves taking risks. Lastly, we have neuroticism. Persons with this trait experience bouts of emotional instability. Gavin McMillan does not have all these traits. Practically, it is impossible to have all of them at the same time. However, he largely demonstrates ne uroticism. Despite the fact that he makes losses, he continues to attach himself with his goal emotionally. He lacks conscientiousness because his decision-making is a little off. However, he is open to suggestions. The latter is the most important because it allows him to succeed as an entrepreneur. It also complements other traits or lack of them. Extrinsic and Intrinsic Motivation Extrinsic motivation derives from external pressure. This pressure comes off as coercion or a promise. On the other hand, intrinsic motivation derives from ownership and enjoyment of a task. People with this motivation do not need promises or coercions to perform their tasks. From the case, I think Gavin is intrinsically motivated. He tries and fails many times but continues to push for ownership of a Flair Bartending Franchise. Owning a franchise is also his initiative. Goal Setting Gavin wants to own a yacht with a helicopter on it. This may seem a farfetched goal but Gavin has the ability to achieve it. From Vroom’s Expectancy Theory, operant conditioning is the factor at play to motivate a person. This means that setting a goal and working towards it motivates a person. The reward he will get upon accomplishment of the goal motivates Gavin. In this case, it is a yacht. Secondly, goal setting acts as a point of reference. Gavin will keep on referring to what he wants to achieve. Perhaps he will design a format with stages to follow in achieving this. Every stage acts as a motivating factor to go to the next one. Recommendations on Goal Setting From the case above, it is explicit that Gavin has a huge problem when it comes to setting realizable goals. Initially, he would make losses and continue investing in a project that was clearly failing. He would pursue too many projects at the same time. This was the Achilles Heel in his ambition. Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF L earn More Therefore, it would be more reasonable if Gavin hires a Project Manager. This person will look into the various projects at hand and carry out an analysis of the most viable ones. This will drastically reduce the costs associated with botched projects. It will also save time. Gavin’s goals are also long-term in nature. He leaves no space for short-term goals, which motivate a person. For example, he does not state what he wants to do before owning a franchise. Additionally he does not set a short-term goal, which will lead him to own a yacht. Therefore, he should embrace short-term goals as motivating factor to achieve the long-term ones.

Critical Case Study Exploration Using Gibbs Model Essay

Critical Case Study Exploration Using Gibbs Model - Essay Example She also appeared to lack confidence in her nursing skills and had difficulties in relating theory to practice. Stage II Nursing skills are developed over time using education as a sound base along with the number of rich experiences (Dracup, 2004). Dreyfus had described the five stages that a nurse travelled through in her service: â€Å"novice, advanced beginner, competent, proficient, and expert† (Dracup, 2004). Mentoring has been accepted as a sound method to facilitate the growth of a nurse in her journey from novice to expert. Mentoring has been defined as a relationship in which a more experienced person acts as an advisor for someone less experienced to assist his or her personal growth and development (ODEOPE 1999). The mentor ensures that her life experiences and knowledge are passed onto her mentee. The support motivates and enhances her career (Heartfield and Gibson, 2005). Mentors are competent people who are approachable and reasonable by nature apart from their ardent commitment to their wards. Heartfield and Gibson have identified four themes in relationship to nurse mentoring in general practice (2005). The mentor has to be qualified and experienced to choose the role of mentoring. The mentor and mentee must be accommodative to new relationships with cordiality. The mentee must be receptive to different mentors at different stages of her nursing journey. The infrastructure needs to promote equity in practice and provide workplace relief. Sound practice must be within ethical standards. Education must be a continuing process. The workplace must be flexible and conducive to professional development (Heartfield and Gibson, 2005). Technology support has to be available. Mentoring programs allowed the sharing of knowledge, skills and values one had with a less experienced novice nurse (NLN, 2006). The mentor passed on a legacy or gift to the mentee. The nursing profession was strengthened and patient care was improved through this sharing men tality (Henk, 2005). A successful partnership was trust-based and each would be spending time and energy to allow it to grow. Soon the mentor became a role-model (Kuhl, 2005). Literature however did not provide sufficient evaluation of mentoring programs. Future research has to focus on adequate evaluation of programs with appropriate variables. Cognitive and metacognitive skills needed to be developed for the appropriate clinical reasoning skill (Kuiper and Pesut, 2004). Self-regulated learning required these skills for reflective practice. An exhaustive survey of literature has found that reflective clinical reasoning depended on the acquiring of these skills (Kuiper and Pesut, 2004). The finding was that attention had to be provided to critical thinking and also to development of the metacognitive and cognitive skills for self-regulated reflective practice. Both were closely interlinked. Future studies needed to focus on considering these separate mechanisms, which supported teac hing and learning, together. Reflection if done purposefully was related to the adult learning theory (Cirocco, 2007). Issues could be understood with depth leading to the development of judgement and nursing skill. The critical thinking ability of nurses was examined by the College of Nurses of Ontario using a newly developed tool. All the 34 respondents were practicing reflection and 24 were using the new tool of which 19 claimed improvement. The limitation was that clear definitions of critical

Motivation Essay Example | Topics and Well Written Essays - 5000 words

Motivation - Essay Example The company deals in gold jewellery, diamonds, silver and pearls. There are more than 14 outlets of all 3 categories. My role is of managing the business, staff and production decisions of Gold Mold Inc. (GM )The firm employs more than a hundred employees and I generally overlook the areas of staff problems and promotions, new designs and exhibitions for all these outlets. The most recent crisis occurred in the past few months where I had been designated to choose a new factory and retail site for our group of companies. The site in question which was nominated by the consultants would appear to have everything. It was close to a railway station, bus services are fairly good from the middle and west of the district and was a popular area for professional staff to live. We could have drained the land (a small water feature would be an attractive low cost possibility). It was a prestige site in what is a very desirable part of the district. The large number of golf sites and good green space within walking distance further add to the attractiveness of the site as a commercial centre. However the only problem was that the nature reserve itself had been declared a Site of Special Scientific Interest (SSSI) due to the presence of Great Crested Newts in some of the ponds and wetlands. There have been recent instances where development still pressed ahead despite the presence of these creatures but this resulted in delays & bad publicity due to strong opposition from environmental and wildlife groups. One representative of a bank involved in the group of development consultants and an ardent supporter of this site has put forward the idea, in confidence, that for a small sum it might be possible to â€Å"rid ourselves of the Newts†. This is certainly an attractive site and must not be ruled out. If the problems can be resolved relatively quickly and without too much cost building a Jewellery retail and factory

Adele Is My Role Modle Essay Example for Free

Adele Is My Role Modle Essay Adele Laurie Blue Adkins was born in Tottenham, north London, England, to Penny Adkins, an English teenager, and Mark Evans, a Welshman, on 5 May 1988 Evans walked out when Adele was two, leaving her 20-year-old mother to raise her single-handedly,for which Adele has still not forgiven him. She has a younger half-brother on her fathers side, Cameron Evans. She began singing at age four and asserts that she became obsessed with voices. Adele has cited the Spice Girls as a major influence in regard to her love and passion for music, stating that they made me what I am today. Adele impersonated the Spice Girls at dinner parties as a young girl. To make her look like English RB and urban contemporary singer Gabrielle, her mother made an eye patch with sequins, which Adele later said was embarrassing. See more: Examples of satire in adventures of huckfinn essay At the age of nine, Adele and her mother, a furniture-maker and adult learning activities organiser, relocated to Brighton. Despite this move, she remains an ardent fan of her hometown Premier League football club Tottenham Hotspur. Two years later, she and her mother moved back to London; first to Brixton, and then to neighbouring district West Norwood, in south London. West Norwood is the subject for Adeles first record, Hometown Glory, written when she was 16. After moving to south London, she became interested in RB artists such as Aaliyah, Destinys Child and Mary J. Blige. Adele says that one of the most defining moments in her life was when she watched Pink perform at Brixton Academy. It was the Missundaztood record, so I was about 13 or 14. I had never heard, being in the room, someone sing like that live [ ] I remember sort of feeling like I was in a wind tunnel, her voice just hitting me.

The Israeli-Palestinian Conflict Essay examples -- Threats to World Pea

The region of the Middle East frequently referred to as Palestine has long been the site of much conflict. In recent years, a major effort on the part of the International community has been employed in an attempt to bring peace to the troubled region, yet every time peace accords seem to be at hand, everything falls apart. In order to fully understand the enmity that keeps causing peace talks to break down, one must look at the roots from which the conflict stems. If the root of the issue can be clearly devised, then movements towards peace in the region will be much more succinct. Palestinian Development Under Turkish Rule Issues concerning Palestine’s development in socio-cultural and religious terms begin to become apparent to the modern world once the Turkish Empire moved into the region. The Seljuk Turks, a Muslim group, took control of Jerusalem in 1071. Their rule was characterized by struggles with the Christian crusaders of Europe. Seeking to better their own position, another group of Turks, the Fatimids (from Egypt) allied themselves with the crusaders, but were later betrayed. The betrayal led to the capture of Jerusalem and Jaffa in 1099 along with the slaughter of many Jewish and Muslim defenders at the hands of the Christian Crusaders. The Muslim leader, Saladin, attacked and gained control of Jerusalem finally evicting the Crusaders in 1291. His particular Muslim group was known as the Mamelukes, who were originally â€Å"soldier-slaves of the Arabs.† While their empire was far reaching, including Palestine, it was comprised primarily of Arab-speaking Muslims, althou gh Jews from Spain and the surrounding Mediterranean area began to settle in and around Jerusalem in the late 1300s. With the defeat... ...4). â€Å"What is the evidence that the United Nations is biased against Israel?†. http://palestinefacts.org/pf_faq_palestine_un_anti_israel_bias.php Palestine Facts. (2004). â€Å"What is the history and status of US support of Israel?†. http://palestinefacts.org/pf_ 1991to_now_israel_us_support.php â€Å"Palestine, region, Asia†. The Columbia Encyclopedia. 6th Ed. http://www.bartleby.com/65/pa/Palestin.html â€Å"Passfield White Paper†. http://palestinefacts.org/pf_mandate_whitepaper_1930.php Pipes, Daniel. (2001) â€Å"The Muslim Claim to Jerusalem†. The Middle East Quarterly.Vol 8:4. http://www.meforum.org/article/490 United Nations. â€Å"The Plan Of Partition And End Of The British Mandate†. The Question of Palestine and the United Nations†. http://www.un.org/Depts/dpi/palestine/ch2.pdf United Nations. â€Å"Question of Palestine†. http://www.un.org/Depts/dpa/ngo/history.html

Accounting Standards Essay

INTRODUCTION Accounting Standards are employed to build the application of accounting practice. The actual financial position of the company can not be presented accurately and precisely with adhering to the principles and standards. Due the evolution of time, the concept has changed to suit the needs of the industry and is also continuously to changing to needs. With rapid change and development of wealth, trade and technology, there was a need to account the business transaction due to intricacy involved. Due to the mode of writing and numbers which facilitated the accounting process. It is accountants who helped in the development of economic and commerce by providing valuable services to the community. See more: Satirical essay about drugs HISTORY AND EVOLUTION OF ACCOUNTING STANDARD: Pacioli is being considered the father of the Accounting. The first double entry book-keeping was developed around 1200 B.C   in Italy followed by first book on double entry was written by Luca Pacioli in 1494. Due to the advent of Industrial Revolution around 1750, business expanded rapidly which catapulted mass transportation, invention of new products and new markets, development of capital markets and as the result, the role of accountant become inevitable to any industry. As development of trade grows, the need for professional accountants also nurtured in a fast pace. Society of Accountants was established in 1854 in Edinburg which was accorded a royal charter which recognized the profession’s role in the trade and commerce. In U.S, the first such professional society was the American Association of Public Accountants, chartered by the state of New York in 1887. Cost accounting was developed to augment the efficiency in the manufacturing Units. Management Accounting was developed to advise the business to make strategic business decisions. During 20th Century, United States has overtaken the British and become the leading industrial power in the world. The growth of industries like U.S. steel and Standard Oil demanded more classy accounting systems to keep track record of expanding business divisions within these huge business corporations.   As insiders of the industry took advantages by stock manipulations, price fixing and other questionable business practices mainly to derive benefits thereby depriving the interest of gullible investors. All the states of the U.S.A and Puerto Rico and the District of Columbia stipulates through law that an accountant should have specific educational and experience requirements and should passes an qualifying examination and will be granted a title known as Certified Public Accountants. [CPA]. Now, CPA’s have structured in to State and national societies. In United States, American Institute of Certified is the prime body representing accounting profession, which is the contemporary successor organization of the American Association of Public Accountants and the American Accounting Association organized in 1916. In United States , the Financial Accounting Standards Boards [ FASB] , an independent non-governmental organization supported by financial-reporting industry groups , is the nodal institution accountable for establishing accounting standards and rules whereas the International Accounting Standards Boards [ IASB] formulates rules and standards that are recognized and used by many nations. With fast growth of corporate activity, the need for sophisticated accounting methods has increased and accounting has witnessed many improvements in theory and techniques. The ever changing tax laws and regulations is causing change in accounting methods frequently as it is necessary to maintain homogeneous accounts for governmental statutory requirements or public scrutiny. A series of exposures pertaining to accounting firm’s failure to detect or openly challenge irregularities or fraud as in the case of World.com and Enron, when auditing finances of a number of corporations compelled Congress to establish the Public Company Accounting Oversight Board in 2002. Securities and Exchange Commission has been allocated power to appoint the above board to register and regulate accountants and firms to act as auditors. It sets standards for auditing and is responsible for reviewing audits and disciplining accountants and accounting firms.   [1] SIGNIFICANCE OF ACCOUNTING STANDARDS: Accounting standards are significant as they guarantee improved public accountability and offer effective and efficient functioning of the trade and commerce of a nation. They play a vital role for complete understanding of political, economical and social consequences of allocation and proper utilization of government resources both at the federal and at the State levels. Improper and bad accounting may lead to serious long term consequences .Accounting standards can be misused to offer misleading information of a business. FREE MARKET APPROACH OF ACCOUNTING STANDARDS: It refers to a method applied by private sector wherein creation of an economic market in which business is ruled by the laws of supply and demand and not by the unwanted government interference, subsidy or regulation. Under this accounting standard, voluntary disclosure of activity -based cost data which offers a new approach of functional process and provides more alternatives for decision makers. In a real free market, accounting standards would enhance as corporations and accountants vie to offer the best information to shareholders. In a free market, the aspiration for profit is satisfied by long-range, honest, rational behavior thereby innovating, by employing best employees, by offering quality products and by providing accurate information to investors. Business is required to provide accurate information to investors else it would loose its reputation and credibility in the market. The current FASB is so cumbersome and complex that an ordinary lay man finds it difficult to interpret the same. Most companies in U.S.A now started to follow dual reporting. For instance, AMD and Intel release two sets of accounting reports: one as per FASB guidelines which is mandated by the regulation and other based on simple accounting standards that they deem that it being more informative to shareholders. There are certain existing statues which refuse the shareholders to overthrow existing corrupt or incompetent management. For instance, Anti-hostile takeover legislation which was passed in 1968 has made it complex to replace incompetent management .Arcane regulations passed in 1930 limit the capacity of the financial entities such as insurance companies, pension funds and mutual funds that own major shareholding in corporations to participate in the board for decision taking and for joint deliberations. Hence, the opportunity to safeguard the interest is being denied by arcane regulations. If the U.S government is really interested in the healthy stock market, it should exhibit it by deleting, not adding, regulations and building the market truly free. PRIVATE SECTOR REGULATION OF ACCOUNTING STANDARDS Stock Exchange Commission [SEC] supports on an independent, private sector standards –setting process mainly through open and deliberate. Though the commission has the statutory authority to frame accounting principles , it has not do so for the last 60 years .Instead it has assigned the onus to the private sector for leadership in establishing and enhancing the accounting standards. It is the private sector standards-setting process, as supervised by the SEC has resulted in existence of a quality accounting standards and strong capital markets in USA as of today. EVOLUTION OF REGULATORY APPROACH: After the end of the First World War in 1919, there was spurt in investment in securities by investors. Around 1920, more than .02 billion large and small shareholders availed the benefits of post-war affluence and ready to avail sudden wealth from stock market and due to boom, more than $ 50 billion worth in new stock was floated during this time. The famous stock market crash in 1929 which was notoriously known as â€Å"Black Friday† resulted in loss of faith by investors on the capital markets. Many investors were turned as pauper over a night. It was observed that if at all economy was to recover, the public’s confidence on capital market required to be refurbished. Congress was forced to find out a solution for this problem and it held many deliberations on the subject and finally passed the â€Å"Securities Act of 1933 â€Å"and the â€Å"Securities Exchange Act† of 1934. The prime goal for the establishment of Securities exchange commission was mainly to enforce the fresh security laws, to build confidence, to provide stability to the market and last but not the least to offer protection to investors. Stock Exchange Commission [SEC] was toothed with mandate to formulate accounting principles and standards. It is to be noted that even though SEC was accorded the power to supervise the accounting practice, SEC is of the opinion that the private sector is having ample resources and ability to build up suitable accounting standards. The American Institute of Certified Public Accountants [AICPA] had been in the field since 1887. As a federation of state societies, American Society of Certified Public Accountants was established in 1921 and later merged with the Institute during 1936. Due to persuasion from the SEC, the AICPA appointed the committee on accounting procedure in 1939. Committee on Accounting Procedure [CAP] released about 51 accounting research bulletin between 1939 and 1959. Though, these bulletins were able to solve the problems now and then as they emerged but could not address the issues relating to accounting principles. To resolve the accounting principles issues, AICPA established a new standard setting body in 1959 namely the â€Å"Accounting Principles Board† [APB].The main goal of the APB is to establish appropriate practices, formulate accounting principles and to minimize the discrepancies in practices. Though the APB released about 31 opinions between 1959 and 1973, it was dissolved for absence of productivity. Generally Accepted Accounting Principles [GAAP] are an anthology of conventions, procedures and rules that describe accepted accounting practices. Though it is not accorded as mandatory by any statute, SEC advises that it should be followed in all financial reporting of publicly traded companies. GAAP can thus be explained as a cluster of conventions and objectives that have been developed over time to oversee how financial statements are being prepared and presented. The three nodal authorities’ viz. the American Institute of Certified Public Accountants, The Financial Accounting Standards Boards and Exchange Commission offer regulation concerning acceptable accounting practices. The GAAP is founded on four basic assumptions as per the details below: Economic Entity concept- It stresses the business as a separate entity and to segregate income and expenses of business from that of personal. Going concern assumption which assumes that business will carry on for a longer period to validate the methods of capitalization of assets, provision for depreciation and amortization. Monetary unit assumption which fixes US dollar as the monetary unit for accounting purpose Periodicity assumption facilitates recording of business operations and separating into different periods. This is mainly to facilitate for comparison between past and present performance of the business.   FASB’s basic principles are detailed below: Historical Cost Principle- This requires business to account and report on cost of acquisition basis rather than present market value of the assets and liabilities. Financial reports and statements are prepared in accordance with set of rules , procedure and standards for reporting financial information known as the â€Å" Generally Accepted Accounting principles† (GAAP) , as established by the Financial Accounting Standard Board ( FASB). This standard stipulates that a company â€Å"account for all of their assets or economic resources according to their historical cost.† (Horngreen, Stratton & Sundem, p.6) Revenue Recognition principle or accrual basis of accounting requires business to record when the revenue is realized or earned and not when the cash is earned. Matching principle – Expenses has to be matched with the revenues where it is possible Full disclosure principle- Business should offer all the significant information relating to the company though it may not affect company’s financial statements. For instance, Tax disputes, lawsuits, takeover information and possible contingent liabilities of the business are to be disclosed by way of footnotes to the financial reporting. INHERENT DISADVANTAGES OF THE FASB Cost –benefit relation ship: It emphasizes that benefit of offering financial information should also be weighted against cost of providing it. Materiality- It refers to the significance of the item reported and it is to be weighed amount reported will have impact on third party’s decision based on the information provided. The Industry Practice Constraint – Conservative approach stresses that it is better to understate the financial statements rather than overstating it. The after effects of Enron, WorldCom, Inc have forced the Congress to enact Sarbanes Oxley Act in 2002.   The other accounting reforms announced is the creation of Public Company Accounting Oversight Board [PCAOB] to supervise the audits of the Public companies. PACOB has been entrusted with wide authority to regulate the auditing profession. PACOB has been toothed with powers like imposing civil penalty and to impose permanent revocation of an auditing firm’s ability to audit public companies. 8, SWITCHING TO PRINCIPLES BASED ACCOUNTING SYSTEM: There is strong suggestion from various quarters that U.S should abandon the current â€Å"rules-based† system in favor of a â€Å"principles-based accounting†. If that happens, the critics are of the view that all the current difficulties being faced by U.S financial reporting would be alleviated or eliminated. Further section 108 of the Sarbanes –Oxley Act of 202 stipulates that SEC to conduct a study on the adoption of a principle based accounting system. [2] CONCLUSION: Globalization offers both impetus and opportunity and it is time to streamline the FASB guidelines in tune with changing scenario.[3] It is to be noted that FASB has recently issued special report on Leases thereby implementing a new approach, is recognition of the need to review existing standards. Hence it is necessary not only to review its leases guidelines but for all current standards. The current FASB is high technical and complex in nature and may not help the investing public to understand the same without the guidance of professionals on the subject. When most of the countries around the globe have switched from complex to simpler guidelines, U.S can also follow them. In setting standards on national or global basis, technical correctness is regarded as less important than the comparability among reporting entities. Globalization in commerce here has become the order of the day and U.S accounting standards must reflect true global interests. Sticking to technically sound accounting standards would not help to develop acceptable, meaningful international standards. FASB should take avail this opportunity to update and even change the standards. The accounting profession and accounting standard setters should unite together in their effort to assure simpler, more beneficial and easy to understand U.S and worldwide accounting standard. BIBILIOGRAPHY Van Riper, R. 1994, Setting Standards for Financial Reporting: FASB and the Struggle for Control of a Critical Process. CT: Quorum Books. Westport. Hartgraves, A. L., & Benston, G. J. 2002, â€Å"The Evolving Accounting Standards for Special Purpose Entities and Consolidations†. Accounting Horizons, 16(3), 245+. Barker, Richard, 2004, â€Å"Reporting Financial Performance.† Accounting Horizons 18, no. 2 157+. Bekesford, Dennis R. 1999,†It’s Time to Simplify Accounting Standards.† Journal of Accountancy 187, no. 3: 65. Beresford, Dennis R. 2001,†Congress Looks at Accounting for Business Combinations.† Accounting Horizons 15, no. 1: 73. Derieux, Samuel A. 2000,†Let’s Reassess Accounting Standards.† Journal of Accountancy 189, no. 5: 82. Dye, Ronald A., and Shyam Sunder. 2001,†Why Not Allow FASB and IASB Standards to Compete in the U.S.?† Accounting Horizons 15, no. 3: 257. 1992,†The Financial Accounting Standards Board.† Journal of Accountancy 173, no. 6: 4. Fleming, Peter D. 1991,†The Growing Importance of International Accounting Standards; Arthur R. Wyatt, Chairman of the International Accounting Standards Committee Heralds International Harmonization.† Journal of Accountancy 172, no. 3 100+. Gornik-Tomaszewski, Sylwia, and Irene N. McCarthy. 2003,†Cooperation between FASB and IASB to Achieve Convergence of Accounting Standards.† Review of Business 24, no. 2: 52+. Hartgraves, Ai L., and George J. Benston. 2002, â€Å"The Evolving Accounting Standards for Special Purpose Entities and Consolidations.† Accounting Horizons 16, no. 3: 245+. Herrmann, Don, and Ian P.N. Hague. 2006, â€Å"Convergence: In Search of the Best CPAs Should Understand How U.S. and Foreign Accounting Standards Influence Each Other.† Journal of Accountancy 201, no. 1: 69+. Houston, Melvin, and Alan Reinstein. 2001, â€Å"International Accounting Standards and Their Implications for Accountants and U.S. Financial Statement Users.† Review of Business 22, no. 1: 75. Monson, Dennis W. 2001, â€Å"The Conceptual Framework and Accounting for Leases.† Accounting Horizons 15, no. 3: 275. Nobes, Christopher W. 2005,†Rules-Based Standards and the Lack of Principles in Accounting.† Accounting Horizons 19, no. 1: 25+. Radig, William J., and Brian Louder milk. 1998,†Leading the Way to Uniform Accounting Principles.† Review of Business 19, no. 3: 22+. Schipper, Katherine. 2003, â€Å"Principles-Based Accounting Standards.† Accounting Horizons 17, no. 1: 61+. Silliman, Benjamin Rue. 2005,†Convergence of Accounting Standards: A Comparative Analysis of the U.S. Revised Standard on Share-Based Payment and the International Accounting Standards Board’s IFRS 2.† Review of Business 26, no. 2: 24+. Wyatt, Arthur R., and Joseph F. Yospe. 1993,†Wake-Up Call to American Business: International Accounting Standards Are on the Way.† Journal of Accountancy 175, no. 7: 80+. [1] Encyclopedia Article Title: Accounting. Encyclopedia Title: The Columbia Encyclopedia, Sixth Edition. Publisher: Columbia University Press. Place of Publication: New York. Publication Year: 2004. [2] Article Title: Principles-Based Accounting Standards. Contributors: Katherine Schipper – author. Journal Title: Accounting Horizons. Volume: 17. Issue: 1. Publication Year: 2003. Page Number: 61+. [3] Article Title: Let’s Reassess Accounting Standards. Contributors: Samuel A. Derieux – author. Journal Title: Journal of Accountancy. Volume: 189. Issue: 5. Publication Year: 2000. Page Number: 82 Accounting Standards Essay Now-a-days, more and more enterprises are being managed by the professionals. The persons who provide risk capital to the enterprise do not participate in the day-to-day affairs of the enterprise and their major source of information about the enterprise is the financial reporting made by it. Apart from the providers of risk capital, there are other stakeholders also which include prospective shareholders, bankers, creditors, etc. , who use the financial reporting made by the enterprise to make their economic and financial decisions. In such a scenario, it is absolutely essential that financial reporting of an enterprise is unbiased, comparable, transparent and free from bias. This necessitates the existence of a sound financial reporting system in country which is based on the Accounting Standards. Realising the need for establishment of sound Accounting Standards in the country, the Institute of Chartered Accountants of India (ICAI), being the premier accounting body in the country, established the Accounting Standards Board (ASB) way back in 1977. Since then, the Accounting Standards Board has been working relentlessly in this direction by formulating new Accounting Standards as well as by revising the existing Accounting Standards so as to bring them in line with the best international practices. With a view to improve the quality of financial reporting in the country in real terms, it is also essential that the issues that are arising in implementation of accounting standards are addressed appropriately so that all Accounting Standards are understood and applied in the manner intended. Keeping this in view and with a view to ensure effective implementation of these standards, the Institute has also issued various interpretations, revised existing interpretations and issued announcements on accounting standards. Keeping in view the continuous changes that are taking place in Accounting Standards, Accounting Standards Interpretations and announcements on accounting standards, it is imperative on the part of the Institute to make all such pronouncements/ announcements available in one single book and revise it from time to time. The Institute has, therefore, been publishing the Compendium of Accounting Standards which contains all new/ revised Accounting Standards and other related pronouncements/ announcements, issued upto the date of publication of the Compendium and which are existing on that date. I am happy to state that continuing this practice, the Institute is publishing this Compendium of Accounting Standards – As on July 1, 2006, which incorporates all latest developments in the field of Indian Accounting Standards. I firmly believe that this edition of the Compendium will be extremely useful not only to the members of the Institute in discharging their professional duties but also to the preparers of financial statements and other users of accounting standards. New Delhi November 17, 2006 T. N. Manoharan President Preface In recent years, there has been an unprecedented increase in the awareness about the need for and importance of Accounting Standards in the country. The accounting standards which lay down sound and wholesome principles for recognition, measurement, presentation and disclosure of information in the financial statements improve substantially the quality of financial reporting by an enterprise. The accounting standards tend to standardise diverse accounting practices with a view to eliminate, to the extent possible, incomparability of information contained in the financial statements of various enterprises. The accounting standards also improve the transparency of financial statements by requiring enhanced disclosures. Realising the significance of accounting standards in improving the quality of financial reporting, the accounting standards have been granted legal recognition under the Companies Act, 1956, which require accounting standards to be followed by all companies. Apart from the Companies Act, 1956, various regulatory bodies, e. g. , the Securities and Exchange Board of India (SEBI), the Reserve Bank of India (RBI) and the Insurance Regulatory and Development Authority (IRDA) also require compliance with the accounting standards issued by the Institute by their respective constituents. This is a clear manifestation of the significance of the accounting standards and high quality of accounting standards being issued by the Institute. With so much faith being reposed by the law and various regulatory authorities in the accounting standards issued by the Institute, the responsibilities of the Institute as an accounting standard-setting body has increased tremendously. The Institute, through its Accounting Standards Board, has been trying to discharge these responsibilities by issuing new accounting standards as well by revising the existing accounting standards. Apart from ssuing new accounting standards and/or revising the existing accounting standards, the endeavour of the Institute has also been to address the issues arising in the implementation of accounting standards through issuance of new interpretations, revision of the existing interpretations and issuance of announcements on accounting standards. With the regular developments taking place in the area of acc ounting standards, there is a need to publish an updated version of the Compendium of Accounting Standards, which incorporates all the relevant developments that have taken place since the publication of the last edition of the Compendium. As compared to the last edition of the Compendium of Accounting Standards in 2005, this edition incorporates limited revisions to two accounting standards, viz. , AS 15 (revised 2005), Employee Benefits, and AS 29, Provisions, Contingent Liabilities and Contingent Assets; which were issued subsequent to the last edition. Besides this, one new Accounting Standards Interpretation, two revised Interpretations and six new Announcements on Accounting Standards have also been incorporated. The Compendium also includes a comparative statement of International Accounting Standards/ International Financial Reporting Standards and Indian Accounting Standards as on date, to apprise the users about the comparative status of Indian Accounting Standards vis-avis the International Accounting Standards/ International Financial Reporting Standards. I would like to take this opportunity to place on record my appreciation of the efforts put in by all the persons involved in the formulation of accounting standards at relevant times. Accounting Standards Essay In your opinion are accounting standards necessary and to what extent? Do you agree with the view that mandatory regulations stifle innovation ? why? Give reasons? * Accounting standards are necessary to promote high quality financial reporting. The fundamental role of accounting is to communicate economic information about businesses and other organization to various stakeholders (government, investors, shareholders, suppliers, lenders, customers and the general public). * These stakeholders use such information to take decisions and to assess the stewardship of people appointed to manage such organizations. If this information is not of a high quality standard, then the stakeholders would be unable to take effective decisions that will benefit them. For example, if a financial report is manipulated to show higher profits, investors would hold on to their shares with the belief that the company is doing well. See more: Is the Importance of being earnest a satirical play essay * Good and useful information should have the essential characteristics of understandability, comparability, relevance and reliability in order to play its role effectively. Accounting standards serve to promote the understandability , comparability, relevance and reliability of financial reports. * Accounting standards are needed so that financial statements will fairly and consistently describe financial performance. Without standards, users of financial statements would need to learn the accounting rules of each company, and comparisons between companies would be difficult. Here are other reasons why accounting standards are important to every business. Protecting Investors By employing accounting standards, investors’ interests are ensured as the documents they review are definitely accurate and genuine. As investors, they are interested to know that their money will eventually earn and go back to them. Accounting standards increase the investors’ confidence in the business. Regulatory Compliance Government regulators set accounting standards that have to be adhered to by all companies. This is both beneficial to the investor or business owner as well as to the customers or clients because it protects them from frauds in businesses. It also promotes transparency among the business’ transactions which will eventually lead to the improved efficiency of the markets. Following accounting standards set by the FASB and the IASB will help prevent a company or business from spending on legal actions initiated by the government against it. Assessing Business Performance The use of accounting standards will enable a business to see or assess its performance. By doing so, they can also compare and contrast their business’ performance with other companies or competitors. It further helps a business see its strengths and weaknesses. By also comparing past and current performances, a business can assess the success of its strategies. Businesses will either prosper or fall. Depending on the trends and the economy of the country, an investment may grow or go down the drain. But in the end, accounting standards will make a difference. That is why all businesses have to follow and strictly adhere to accounting standards.