Tuesday, December 31, 2019

Likes and Dislikes Related to Psychology Essay - 755 Words

Michelle Rissman My Love For The Beach Strayer University PSY 105 July 26, 2012 Psychology plays a role in each persons life. Liking or disliking something is based on each person. The reasons we like or dislike something have psychological reasons. I will discuss my love for family beach days and why I love family beach days. Through this explanation it will be easy to determine how psychology plays a role in how and why. The amazing smell of salt, wetness, and greasy food. The sounds of crashing waves, seagulls and childrens cachinnation. On a hot sunny day, there is absolutely nothing better to do, then spend a day on the beach with family. As a child, my most unrivaled memories are days chasing waves. It is both†¦show more content†¦Perception decodes our sensations, so that we can interpret them internally. I must have a good reaction to the feel of gritty sand in my toes, the hot sun and cool salty water on my skin. Each of those involve my sense of touch. When encountering one or all of them, a signal is sent through my nervous system. Each signal becomes and action potential, the action potential is conducted by neurons that process sensory information (Baron amp; Kalsher, 2008) . This tells your brain what it is and how you feel about it. How you feel about each sensation will affect you mood. Further more, how I feel about the things I am encountering will effect my state of consciousness. Being at the beach soothes and relaxes me. It doesnt matter how bad or tiresome my day has been, my mood will ultimately change for the better as soon as I can smell the salty air. My body will be in natural balance with itself. My mood, alertness, and energy level will improve based on the fact that I am enjoying myself. Circadian rhythms are changes in bodily processes occurring within a single day (Baron amp; Kalsher, 2008) . This is would be an activity that would change your circadian rhythm. Incidentally, the power of observation is very strong. Reviewing my memories of the beach, I observed all happy people at the beach. It was something my family members would talk about for days before we would actually go. You could conclude that observationalShow MoreRelatedEssay on Experiment and De100 Module Team1420 Words   |  6 Pageslogo was used to question if it would attract an audience and if they liked it. Evaluate conditioning is where a person is likely to ‘like or dislike something because it has been associated with something positive or negative’ (Brace N, 2014, P 159). We can be unaware of evaluate conditioning and exactly how powerful it is when applying it to a new project like the DE100 logo. Due to the effectiveness of evaluate conditioning it has now become a regular asset and is used for many reasons, for exampleRead MoreCompare and Contrast Analysis1650 Words   |  7 Pagesgirl is Jain Lee and she is studying at college with me. The name of the boy is Hyunbo Park and he is also studying at college with me. Being young students both represent the young Korean generation from their looks and appearances as well as likes and dislikes as is obvious from their photos below that. The author has reviewed and compared their personalities within the contest of culture. The Two Culture Theory as well as Individualistic and Collectivistic cultural theories have also b een focusedRead MoreA Theory Of Careers And Vocational Choice Based Upon Personality Types1560 Words   |  7 PagesConventional (Organizers). According to Holland, a three-letter code represents a client s overall personality. The test consists of 48 example tasks that you rate by how much you would enjoy performing each on a scale of (1) dislike (2) slightly dislike (3) neither like not dislike (4) slightly enjoy (5) enjoy. The test will take five to ten minutes to complete. 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I did not participate in anything school-related in my free time, but instead shunned anything that would makeRead MoreEssay on Theories of Adult Development925 Words   |  4 PagesSomeday, I hope to be a musician or artist, although a job in psychology has appealed to me. As far as an education goes, I have gone through all the basic sub-structures of the educational system, and have still found that I dislike school. Elementary, middle, high school all offered nothing for me, rather, lumping me in to become just another faceless students amidst a crowd of thousands. I did not participate in anything school-related in my free time, but instead shunned anything that would makeRead MoreThe Effects Of Advertising On Body Image1308 Words   |  6 Pagesthese advertisements due to the idea that repeat exposure can create an immunity to images and messages in advertisements. Some researchers, have concluded that exposure to such advertisements can actually create higher self-esteem in teenagers. Psychology professors Paul Humphreys and Susan Paxton suggests that young men who view images of idealized men either feel no different or feel more positive about themselves after viewing such images. They believe that media does not heavily influence bodyRead M oreAnalysis of the Class Orientation to Psychology Essay1371 Words   |  6 PagesOrientation to Psychology class my first semester at Seton Hall University was probably the most beneficial part of my college experience thus far. Although I came into college confidently declared as a psychology major, I didn’t really know what this meant or entailed prior to taking this course. This course taught me valuable information about myself, about the field of psychology, and about how I can mold those two together. All that I’ve learned this semester in Orientation to Psychology helped meRead MoreAnalysis Of The Movie Waiting 1604 Words   |  7 Pagesworking at the restaurant for four years and feels like he has to make a change. The audience learns that the males of the restaurant have an ongoing game of flashing their Genitals to other males when Monty introduces it to Mitch. Although the entire movie is based on 1 shift of the employees, its focus is on the dinner rush and how the employees interact during that time. This paper mainly focuses on the different Industrial/ Organizational related unique constructs and its analysis based on the movie

Sunday, December 22, 2019

To Know or Not to Know Essay - 824 Words

To Know or Not to Know Every day children are born to women give birth to children that they have to give up for adoption for one reason or another. This reason usually plays an important role that determines whether the biological parent(s) want to stay in contact with the child and to be a part of his/her life. Although this reason may be very significant to the biological parents, it will most likely mean nothing to the child. Adopted children have the right to know the identities of their birth parents. Many practical reasons play a part in my argument, some of which include the knowledge of their medical histories, curiosity of his or her identity, and the need to belong. Researchers, Kowal and Schilling reported that 75% of†¦show more content†¦Knowing whether the adoptee has siblings may be in To Know or 3 fact one of the most important types of information available. In 2008, one of the most shocking stories was broke to the world by newscasters in the United Kingdom. â€Å"Twins who were separated at birth and married each other without realizing they were brother and sister was revealed today†, says Fiona Barton of Mail Online (Barton, 2008). The marriage was annulled by a judge of the High Court. â€Å"Neither knew they had a twin and when they met as adults they did not realize they were related but felt an inevitable attraction† (Barton, 2008). â€Å"It was only after they married, according to Lord Alton, that they became aware of the â€Å"appalling† truth. Lord Alton and his supporters want the genetic history of a child recorded on its birth certificate. If you start trying to conceal someone’s identity, sooner or later the truth will come out† (Barton, 2008). Again, adopted children have the right to know the answers t o these questions. Some adoptees deal with psychological problems and due to the absence of facts regarding their lives. Adoptive parents often hide information about the adopted child’s birth family simply because they feel they are protecting the child. Although, the truth may be unpleasant, without it the adopted child may imagine a scenario far worse than theShow MoreRelatedDont Know2418 Words   |  10 PagesCloud computing: benefits, risks and recommendations for information security Cloud computing is a new way of delivering computing resources, not a new technology. Computing services ranging from data storage and processing to software, such as email handling, are now available instantly, commitment-free and on-demand. Since we are in a time of belt-tightening, this new economic model for computing has found fertile ground and is seeing massive global investment. According to IDC’s analysis, theRead MoreWho Knows1685 Words   |  7 Pagescurricular content lost its specialist subject specific focus. (SSTA conference on ‘Rethinking KS3’ Spring | |2008). | |We know that we work better when we retain ownership of our own content, of the ‘what and the how’ we teach. It helps us plan, it | |creates personal challenges, and helps us to develop our strategies in our own unique way as teachers. Should we changeRead More Know Thyself Essay926 Words   |  4 Pages Consider the ancient imperative â€Å"know thyself†. How can different ways of knowing help us as individuals and communities to achieve this goal? Shakespeare once said, â€Å"Life is but a stage and men merely players on it.† In order for us to become main characters on this stage, instead of mere extras, we must be able to truly identify who we are as individuals first. After this has been accomplished we can find out how we can benefit our society. When complete self-awareness, self-knowledge, self-confidenceRead MoreGetting to Know Asteroids1483 Words   |  6 Pagesasteroids can vary in different shapes and sizes. Most asteroids are irregularly shaped, but some are spherically shaped such as Ceres. One thing that fascinated me was that some asteroids were seen to have companion moons, some seen having two. I know from class that some planets also have moons, so I found it odd that asteroids that are not categorized as planets also have moons. Asteroids also have a temperature which I found strange because I believed them to only be pieces of rock that wereRead More`` For All We Know ``1188 Words   |  5 Pages â€Å"For all we know,† (Davidson 111) is an interesting phrase used by Donald Davidson in his paper, â€Å"On the Very Idea of Conceptual Scheme.† Davidson was a philosopher who had many interests in the field of philosophy, with one of them being reality and the extent to which it can be understood. This phrase, â€Å"for all we know,† sticks out in particular because of how it relates to reality. Reality is a philosophical topic which can never be settled. It will always have an open end, as we will never haveRead MoreMr Know All1270 Words   |  6 Pagessuspect that Mr. Kelada was born? How do you know? Vocabulary work: Use the following words in a sentence to show that you understand them: (5 points for each sentence) 1. accommodation 2. berth 3. port-hole 4. gestures 5. exuberant 6. flask Extra credit question: (10 points) write down as many words or phrases that you can find that show that the narrator was prejudiced against Mr. Kelada. Explain why they show prejudice. Lesson 3 - Mr. Know-All (for working with ECB Anthology- questionsRead MoreI Dont Know700 Words   |  3 Pagespreparatory work such as he should make a laser line first or focus on the others competitors. I think Jim`s Porter Strategy is Differentiation Strategy, because Jim`s situation is accord with Differentiation Strategy`s situation. From case we can know, Jim`s products are made of aluminum and plastic, that make his products light weight and durable. 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Saturday, December 14, 2019

Confidence in third world countries Free Essays

BLOSTERING INVESTOR CONFIDENCE IN THIRD WORLD COUNTRIES The history of world has been interposed by a cryptic series of roars and slacks. Historians have singled out the experience of the early 1930 ‘s as the ‘Great desperation. ‘ This undeniably amazing event damaged the so promising economic stableness in Europe and badly broken consumer and investor assurance around the World. We will write a custom essay sample on Confidence in third world countries or any similar topic only for you Order Now Similarly the universe debt crisis of the 1970 ‘s and 1980 ‘s besides brought with it its ain storm effects that overcame both developing and developed states. The debt place of developing states became peculiarly upseting when as Stambuli ( 1998 ) comments it became clear that there was a lifting disparity of external liability and the capableness of states to serve their debt. This terrible disagreement was in the terminal described by several debt agreements and more notably states saying non-payment. ( Stambuli, 1998 ) In retrospection there have been many givens that have wanted to explicate the causes of this crisis, nevertheless this paper will research in peculiar whether developed or developing states should be held responsible for doing and by extension relieving this crisis and how investor assurance can surely be boosted in 3rd universe states. In order to wholly understand the thought of answerability we must foremost understand the common fortunes under which 3rd universe debt became disputing. Many development economic experts view the considerable addition in oil monetary values in 1974, which saw the cost of oil rise from $ 2.70 in 1973 to an intimidating $ 10.00 per container, as a chief footing. This rise immediately elevated the excess on the current histories of oil bring forthing states from $ 7 billion in 1973 to $ 68 billion in 1974. These big excesss twisted the status soundly documented by Stambuli ( 1998 ) that encouraged oil-exporting states who had more foreign exchange than they required invest in western Bankss. In a command to depute the consequent liquidness these Bankss so sought to recycle the excess of ‘petro-dollars ‘ with developing states that had experienced neglecting current histories. The most important charge confronting developed states was their overzealous and careless lending process after the first oil monetary values hurt that occasion small due procedure in set uping the recognition virtue of the recipient state. As the crisis became more evident in early 1980 ‘s international Commercial Bankss began to see some of the negative impacts of their actions. Due to the alteration in financial policy of developed states Bankss began imparting at bit by bit high and variable involvement rates. Bernal ( 1997 ) , reports that involvement rates moved from 12.1 % in 1978 to 17.4 % in 1981 and so to 12.9 % in 1985, therefore Bankss had begun to reexamine what Stambuli ( 1998 ) documented as the ‘Sovereign Risk Hypothesis ‘ , which assumed that states were protected by their built-in character from default Risk. The image farther deteriorated as developed states besides reduced direct assistance and investing to developing states and increased protectionist policies that strictly exploited Less Developed Countries chances for obtaining foreign exchange to go on serving their debt. ( Bernal, 1997 ) Consequently Less Developed Countries Governments have surely contributed in altering the job of debt into a catastrophe. Brown ( 1986 ) carries this competition farther since he comments that in Jamaica for illustration, the Government ‘s finding of fact between 1976 and 1980 to protect an overrated exchange rate and to promote communist policies influenced investor assurance and sudden capital flight. The authorities so found itself holding to borrow non merely to finance the current history shortage but besides increasing degrees of net capital escapes. Brown, 1986 It should hence be clear that both Most Developed Countries and Less Developed Countries should bear the incrimination of doing the Debt Crisis. Less Developed Countries nevertheless unsteadily could hold reduced these effects if they had managed their debt more professionally during the short period. Investing in Third universe Countries makes good concern sense while there are pools of planetary fiscal resources in hunt of chances for variegation and higher returns. Besides, investing chances in such states are reported to offer some of the highest rates of return on investing, even on a risk-adjusted footing. Most Third universe Countries authoritiess have over the last 15 old ages taken important stairss to make an encouraging concern atmosphere. These steps include far success macro economic betterment that have condensed budget shortages and rising prices degrees to individual figure degrees and fueled economic development. A figure of authoritiess have besides taken actions to reenforce the legal and judiciary system and regulative establishments such as those for venture support. While sufficient investing controls and fiscal tools are important to capital flows, most Third universe states have underdeveloped trade good and capital markets. Similarly, basic imitative and warrant instruments that enable investors manage hazard are partial. In add-on, undertaking supports rely chiefly on bank funding, given the inadequacy of Third universe states capital markets, where market capitalisation of most of the states ‘ equity capital markets is less than a 3rd of Gross Domestic Product ( GDP ) . Despite the growing made by many states to undertake the defect highlighted above and the anticipation for higher returns in Third universe states than in other parts of the universe, most investors have non taken the clip to reexamine the investing opportunities available in Third universe states. In acknowledgment of the significance of reliable economic information, the Bank Group is taking a programme to better informations quality, aggregation, and direction in all Third universe states. The Group is lending more than half of the entire undertaking cost of USD 40 million and expects that the undertaking will help coordination and regional integrating, and fuel capital flows by back uping investor assurance. The Group ‘s attempts to back up good control should besides beef up investor assurance. In add-on to financing institutional support undertakings that improve the capacity of legal and regulative bureaus, the Bank provides resources to bureaus such as the Organization for the Harmonization of Business Law in Africa ( OHADA ) , whose authorization is to make conditions that assure legal security for concerns. Similarly, the first theoretical account investing jurisprudence of the African Law Institute ( an institute sponsored by the Group ) , has been certified by cardinal regional establishments. This will further regional integrating and farther fuel investings and capital flows to Third universe states. To reason, I believe that each one of us has a critical function to play, every bit good every bit much to derive in increasing capital flows to Third universe states. It makes good concern sense, it makes good unselfish sense. Through due diligence and partnerships, you will be rejecting the doomsday scenarios of Afro pessimists, which leads to a vision of fatalism and hopelessness for Third universe states. You will alternatively be back uping a vision of Third universe states that are genuinely affluent offering moneymaking chances for investings. Mentions Ayittey, George B.N. ( 1993 ) , Africa Betrayed. Stambuli, ( 1998 ) Sovereign Risk Hypothesis, New York. Bernal, ( 1997 ) , peripheral Debt, Chicago Brown, ( 1986 ) , within the trigon of deflation A ; Inflation World Bank databases and UNCTAD World Investment Report, 2003 How to cite Confidence in third world countries, Essay examples

Friday, December 6, 2019

Concept of Business Society and Planet

Question: Discuss about the Concept of Business Society and Planet. Answer: Introduction: In the era of 19th Century, the concept of business was only to earn revenue and maximizes the profit of the organization. But in twenty-first century, business is more than only earning profit. Nowadays, one of the most important aspects of business is the responsibility towards the society and the social values. Corporate social responsibilities help a business in different ways. It creates goodwill for the company, attracts more investors, helps to retain employees, etc. This report is based on two companies that are Apple and Huawei. Both the companies are well known in their industries for the business as well as for their social responsibilities and values. Apple first started its business in United State in the year of 1976 and it is spreading now around 20 countries in all over the world (Menzel, 2013). It is obvious that Apple'siPhone 6S is running well in the market, but according to an industry watchdog, the Chinese laborers who make it are toiling in poor working conditions. The report also alleged that workers lived in cramped dorms and the factory failed to provide adequate job safety training. Through financial and business news reports we have noticed that Pegatron has gone to produce more peripheral products o Apple. On the basis of our research, the main reason of Apple to concentrate more on Pegatron for its production is low cost by way of lower labor costs. The activity of Apple in China is extended beyond labor issues. The company has been pushed up its manufacturer and supply chain partners towards a small carbon footprint. The manufacturing giant Pegatron employees around 100,000 people own the factory cited in China Labor Watch report. The compliance rate was lower in this year at the Sanghai Pegatron factory and this is found by China Labor Watch. Actually, the way of calculation of Pegatron is in a more favorable light due to the calculation of additional expenses which is tried by them. Our report considers how the labor costs are lower and what this mean for workers. Differences between Apple and Huawei in terms of the issues dealt in t he social reports presented by the companies and profundity of the coverage on distinct issues: Apples report on corporate social responsibility (CSR) conducted by Lisa Jackson- the vice president of department of environmental initiatives is mainly released through the providing an in-depth report of environmental responsibility. On the other side, Huaweis CSR report comes under the corporate report that provides information regarding the companys financial performance, social responsibilities and winning contracts. Huawei in Australia works with a couple of local charities, universities and campaigns which works on to raise fund. Apples environmental initiative report on the other hand only states all of the CSR activities and initiatives governed and undertaken by the company (Kaplan Montiel, 2016) Although there is a major issue of low wage rate in China, the environmental report of Apple is good in the industry. According to the expert, apple is definitely a big international company but according to the watchdog of industry, the Chinese laborers cannot meet his requirement as they are in poor condition. Only 65 percent of the wages guidelines are followed by the Chinese factories. Apple also has a deal with the issue of child labor in China. Apple has three facilities by which it requires a review of all employment which has been recorded for the financial year to complete the hiring process analysis of underage people who is able to get employment in China (Pun Chan, 2013) On the other side, Huaweis report discloses companys programs like Tour de Cure, leadership program for the indigenous youth and building e-health training service across pacific islands under an estimated value of 50,000 Australian dollars. It is therefore indicative of the fact that the company felt the need to maintain their responsibilities in context of social health most importantly (Makinda, 2014). Apple is providing low wages service to their employees in China because the apple manufacturing process and another electronic company is much popular in China. In China, apple does not make iPads and iPhones for making much money with this because there is low wages productivity in the market. The activity of apple in china boosts more issue of labor. Figure: low wage rate system in China Source: https://www.businessinsider.in/china Apple and Huawei both the companies are affecting the industry as well as the country. In China, people are affected by the company because of low wage rate. Due to low wage rate, people of China cannot meet their daily requirements. These are providing services to the whole country and also to the industry. Chinese are not able to buy products due to wage rate system. People are met their requirement by the companies. Huawei is providing better products to the whole country. Apple also provides better products to the country but due to the low wage problem of China, it cannot provide best to the industry of China. Both the companies are affecting the industry and the country in a different way. Zadek Principles: Zadek has compared both the companies and found some quality principle of social accounting approach. Zadek describes some useful principle of both the companies consistently. As per social approach, the companies are providing better services to the people of the society. They are giving full satisfaction with their products and also make some marketing plan related to accounting approach. Both the companies are spreading over the worldwide and doing international marketing for the better utilization of resources. According to Zadek et.al 1997, both the companies met its criteria and going as a wide range in whole countries. All the principles are met the criteria of Zadek et.al1997 because they fulfill the requirement of the company other than low wage rate productivity. The companies have aims to reach their business to its goals and maximize the profit of the company. (Myers, 2013). According to Zadek et.al 1997, the two companies can be compared with each other because they are not wholly same in nature. If we evaluate the framework of the two companies, both the companies are scoring high within the country. The companies are high grosser in the industry. There is a little difference between the companies. Firstly, Apple is the largest technological company second largest mobile manufacturer in the world. On the other hand Huawei is the largest telecommunication manufacturer in the world. The annual worldwide revenue of the apple is around $233 billion for the ending of fiscal year September 2015. Whereas, Huawei earns an annual profit around $34.2 billion. So we can say that apple is more convenient company than Huawei. Companys social report (Mission value and business Principle): Corporate Social Responsibility (CSR) of apple is the program which releases the report of environmental responsibility and also includes the details of CSR programming. There are 18 factories and 280,000 workers are offered free courses by the apple education and development program. The environmental responsibility report 2015 of apple covers the fiscal year 2014. It highlighted the progress which we have made. There are three priorities which are set up by us where we have belief that the most impact can be made by apple; (Ferrell Fraedrich, 2015). At first, it reduces the impact by using several energy sources of the climate change and has driven the efficiency of energy in our products. Second is the resource of precious conservation. The last one is experimental use of greener material in our process and product. The current mission statement of the company is apple designs Macs which is the best computer use for personal use in the world. In the online stores of apple, there are various kinds of apple products are available like iPods and iTunes. It has its personal apple store in the Smartphone of apple and iPhone. In todays era, the company is growing its business day-to-day because today is the era of competition and the market become more competitive. It has some business principles in the market. The basic principle is simple and equals effectiveness of products. In earlier, the feature of apple was not so developed, but in modern day it has so many principles for future preference. In earlier the computer of apple wer e as a monitor but in modern day it changes to an LCD model of computer and their sizes are also different (Montgomerie Roscoe, 2013). On the other hand, the Huawei focuses on their business to get improvement in the market. They want to attract the people of the society with their products. They want more improvement in their services to provide better facility to the people. Previously the company was not so genuine because in that day there was a lack of techniques and tools but in modern day the company has grown up well and giving full satisfaction to the people of the society. The company has mission to develop their business in the market because nowadays market becomes very competitive. Company is using so many different tools and techniques to make their mission succeed Huawei is the green site solution company of India which encompasses an initial variety that axis from (I) measurement of innovation, (II) supply chain (Zhang Vialle, 2014). Reflection and Conclusion: From the above discussion about the social reporting of the two companies that is Apple and Huawei, I have learnt that the growth of both the companies are reflecting the market strategy and also reflecting the people of the society. Although there is an issue of underage wages, people buy the companys product in more quantity according to their choices. Although Apple considers as growing international companies, there is an issue of low wage rate in China. They are trying to solve the problem of low wage rate and it can be grow up in future. I learned that the company is also reflecting the society and it fulfills the all needs of the people. In future, it might be very successful more than today and the low wage problem will also be reduced. According to the theory of sustainability, Apple is more convenient than Huawei because it has more earning during the year. Both the companies give more concentration to the needs of the societys people. The Chinese government is trying to solve the problem of low productivity of wage rate. If this wage rate problem reduces in China, the industry will much grow up and people can meet their all needs in the society. While discussing the report I have seen that their performances are different in all the countries. Zadek has compared both the companies in a different ways. From the above discussion, I have learnt that both the companies are widely reflecting the society and the industry as well in different ways. Apple gives more reflection to the China because of low wage rate but it also faces problem by this issue. According to my opinion, the low wage rate will reduce if the government works on this and it shall be grown up in future. References: Apple Corporate Social Responsibility (CSR) - Research Methodology. (2016).Research Methodology. Retrieved 6 September 2016, from https://research-methodology.net/apple-corporate-social-responsibility-csr/ Backer, L. C. (2013). Transnational Corporations' Outward Expression of Inward Self-Constitution: The Enforcement of Human Rights by Apple, Inc.Indiana Journal of Global Legal Studies,20(2), 805-879. Bebell, D., Stemler, S. (2013).The school mission statement: Values, goals, and identities in American education. Routledge. Carroll, R. J., Primo, D. M., Richter, B. K. (2016). Using item response theory to improve measurement in strategic management research: An application to corporate social responsibility.Strategic Management Journal,37(1), 66-85. Chen, J., Huang, Q., Peng, H., Zhong, H. (2015). CSR Development Index of the Communication Industry (2012). InResearch Report on Corporate Social Responsibility of China(pp. 119-128). Springer Berlin Heidelberg. Ciss, D., Grimm, S. (2015). Chinese investments in Africa: corporate responsibility and sustainability norms.International Journal of Business Governance and Ethics,10(3-4), 285-304. Cisse, D., Grimm, S., Nolke, A. (2014). State-directed multi-national enterprises and transnational governance: Chinese investments in Africa, corporate responsibility and sustainability norms. Cook, T. (2012). Apple Company.Apple Special Event. Ferrell, O. C., Fraedrich, J. (2015).Business ethics: Ethical decision making cases. Nelson Education. Huawei Australia - Sustainability Strategy Management. (2016).Huawei.com. Retrieved 6 September 2016, from https://www.huawei.com/au/about- huawei/sustainability/sustainability-strategy-management/ Kaplan, J., Montiel, I. (2016). East vs. West Approaches to Reporting Corporate Sustainability Strategies to the World: Corporate Sustainability.Comparative Perspectives on Global Corporate Social Responsibility, 49. Menzel, A. (2013). How well placed Apple is to sustain its recent success in the Consumer Industry. Montgomerie, J., Roscoe, S. (2013, December). Owning the consumerGetting to the core of the Apple business model. InAccounting Forum(Vol. 37, No. 4, pp. 290-299). Elsevier. Myers, C. (2013). Corporate Social Responsibility in the consumer electronics industry: A case study of Apple Inc. Zhang, J., Vialle, P. (2014, September). Patterns of innovation of a successful latecomer firm: a longitudinal analysis of the case of Huawei. InManagement of Innovation and Technology (ICMIT), 2014 IEEE International Conference on(pp. 29-34). IEEE. Zhu, H. D., Jones, M. (2014). Huawei: An Exemplar for Organizational Change in a Modern Environment.

Friday, November 29, 2019

Romeo And Juliet Essays (869 words) - William Shakespeare

Romeo And Juliet Excellent tragedy author: worst tragic life Yesterday afternoon I went to watch the play Romeo & Juliet at the Globe by one of the best play writer, William Shakespeare. The changes in the emotions, the tragedy, the comedy and the whole setting of the play brilliant. He has written many plays about comedies, histories and the tragedies. I know you are thinking I know that? But a lot of people don't know much about his family and his parents and origination, so after send my men around the country here is some thing about Shakespeare. William Shakespeare was born on April 23, 1564 in Stratford-upon-Avon. John Shakespeare, William's father, was a Glover and a Whittaker. He was a highly successful and respected man. His father held many public official positions: mayor, town council man, and justice of peace. Shakespeare's father was not able to write. In 1576, John's business went down. He stopped attending meetings and social events. Shakespeare was twelve at this point in time. Shakespeare's mother was Mary Arden. She came from a wealthy family who paid a handsome dowry to marry her off. While living on Henley Street, she bore eight children with the Shakespeare name. Shakespeare went to Stratford Grammar School where he studied classics written in Greek and Latin. His teachers gave him the incentive to read. He was taught by two Oxford graduates, Simon Hunt and Thomas Jenkins. Shakespeare had an unusual keen observation of both nature and mankind. His education ended here. Shakespeare from the begin had a keen interest in books, and stories. On November 27, 1582, Shakespeare married Ann Hathaway who was twenty-eight years old. On May 26, 1583, Ann bore their first daughter, Susanna. In 1585, a set of twins was born, Judith and Hamnet. Hamnet died at the age of eleven in 1596. After that he came to England and joined The Chamberlain's men, the acting company and after that we all know what he has done to provide us with the best entertainment, he can. The people's demand fulfilled The origin of the Globe has many interesting details that make up its history. London developed a demand for entertainment and theaters. Entrepreneurs took the chance and began to build them. In 1576 the first successful theater was in operation in London. This building was simply called "The Theater," which was owned by James Burbage and John Brayne. Twenty years later in 1596 the lease was about to expire. Their landlord was giving them an unfair lease that would make the troupe go bankrupt. A few years later Lord Chamberlain's Men, a theater troupe, decided to build themselves a playhouse of their own. They were also short on cash so they thought it would be most cost effective to use the previous timbers from The Theater and therefore the same design. They couldn't use it on the land it was on, so they took the materials illegally to make the Globe. At 12:00 at night, on January 20, they shipped the wood over the river to Bank side. Bank side in London was a "...rowdy bohemian suburb...[with] muddy channels..." said. In 1599, Shakespeare bought 12.5% of the shares in the Globe. During the same year the Globe was quickly completed. William Shakespeare is the person usually associated with the Globe but many other people contribute to its history. James Burbage the stockholder and an actor with Lord Chamberlain's Men, a theater company in London. His two sons Cuthbert and Richard, each received 25% of the shares in the Globe from their father and the other 50% was distributed to five other members of the troupe. This company was called Lord Chamberlain's Men after a patron of the acting company. These people and groups are living part of the Globe Theater. \ Change in the history throne The reign of the King James VI & I reading and learning flourished in the kingdom. The King himself wrote well and he wrote extensively. He was one of the most learned monarchs to ever sit on any throne and was known as "Britain's King Solomon". One of the King's most famous subjects is William Shakespeare. King James I was patron to Shakespeare's troop, which was known as, "The King's Men". King James VI & I, a king from infancy, had a rich family history. Shakespeare derived inspiration from this history for a play. King James was a firm believer in the divine right to rule. I have unconfirmed information from some of the people who went over

Monday, November 25, 2019

Adoption, childlessness or reproductive technology

Adoption, childlessness or reproductive technology Children are considered to be a blessing for couples. Many long lasting relationships are usually characterized by couples having plans of getting children during their relationship. Thus, couples always seek to have children to ensure that they are a complete family in line with what the society expects of them. Children are usually achieved through biological means, but cases can arise where one or both of the partners are infertile.Advertising We will write a custom essay sample on Adoption, childlessness or reproductive technology specifically for you for only $16.05 $11/page Learn More If I were to discover either my partner or I were infertile, then the best choice would be to remain childless or adopt if we still need to have children in our relationship. Thus, adoption would be a better option to follow in comparison to the use of reproductive technology to produce a baby. The choice to remain childless would be the first option for us as a couple. I nfertility affects many couples, thus remaining childless would be a natural decision. Based on statistics, one in six couples is infertile (Class Reader, p. 16). Thus, my case would not be unique in nature. Despite this, there may come a time that we would need to have a child in our relationship. Adoption would be a wise choice. Children allow for the continuation of a family and its generations. Even though the child would not be our own biologically, he or she would be considered as a part of the family. Thus, the child would act as a fruit of our relationship. We would also choose adoption because the child would act as a source of joy in our relationship. Many couples stay together due to the love they share with a child resulting from their union. The adopted child is loved because their presence is beyond blood. It would become easier to think of the child as our own due to lack of information on their biological parents. This scenario would be different if reproductive tech nology were to be used. It is hard to entirely love a child brought about through assisted reproduction technologies (ART). For instance, ethical issues could arise because of the use of a surrogate mother. This would bring about ethical problems as the surrogate mother may be exploited or undergo many problems while carrying the child. They could also undergo emotional problems because the baby would live within them for several months, yet they would not be expected to keep it (lecture, 10/22/13).Advertising Looking for essay on social sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More Another reason for choosing adoption is that children are important individuals that strengthen relationships between couples. Having a child while in a relationship is significant in ensuring the survival of the relationship. Couples with children are also faced with lower divorce rates in comparison to childless couples who are married. In my case, adoption would be the best choice. There are many children who are taken care of through social services or living in childrens homes. Adopting such children would also prevent congestion in such facilities. I would also choose adoption because it would be beneficial to the child. Children do not get a fulfilling childhood life when they do not live within a family set-up. Adoption would enable the child to live and grow with a father and mother, although we would not be the biological parents. Staying in a children’s home does not guarantee that the child will have a comprehensive life. It is a fact that children require role models. Parents or adoptive parents are the primary agents of socialization of the child. A child from a children’s home would feel different from the others when interacting with other children. This could have a negative impact on their behavior. Such children would not feel happy when they are aware that their friends have both parent s, or they are living with single parents. Adoption would be a better option since it would be a cheaper alternative in comparison to ART. Reproductive technology is very costly. The facilities and procedures used require substantial financial resources. The cost of an ART procedure is about 10,000 dollars (Class Reader, p. 16). Despite the high cost, the success rate is low at 28%. Thus, the choice for ART would not be an alternative. The use of reproductive technology has also been considered to be a business activity because the success rates are low and the procedures used are experimental in nature.Advertising We will write a custom essay sample on Adoption, childlessness or reproductive technology specifically for you for only $16.05 $11/page Learn More Moreover, future health risks that can arise from ART are unknown. My infertile partner would also require the use of a surrogate mother (Zoll Tsigdinos, 2013, p. 31). Thus, more costs would be involv ed in taking care of both the mother and child. More costs would also be involved in taking care of the mother during the duration of the pregnancy to be sure that the child would be born healthy. Moreover, the surrogate mother would also need to be paid for her services. The success of the technology is not guaranteed. Thus, ART would be a big risk that might not be helpful. Adoption would be a better choice because we would not be limited in the number of children we want. Thus, the number of children we want would be dependent on how our finances can support them. Moreover, we could adopt two children at the same time and have a balance in the family structure. For instance, we could adopt a boy and a girl, thus we would not be pressured like in the case of couples who have not been able to have a child of a different sex after many years of giving birth. Adoption minimizes the resources used by the government in taking care of the child through social services. The child would a lso be able to gain more when placed within a family, instead of staying under the care of social services. Adopting more than one child would ensure the other child is happier. The children would feel like siblings and growing up together would establish stronger ties among all members of the family. Adoption would be a better choice because it would save many women who cannot take care of their children. This could occur in cases where underage girls get pregnant and cannot take care of the child. It is hard for the mother to take care of the baby due to lack of finances and a young age. An example is in Florida where a couple runs an adoption agency (Neuharth, 2011, para 2). Mothers who cannot take care of their children are allowed to leave their children with the agency. This ensures that the child is taken care of properly and placed with foster families that meet their needs.Advertising Looking for essay on social sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More Despite this, adoption rates have been on the decline as people have begun to embrace single parenthood. Initially, many mothers offered up their children for adoption due to the absence of the child’s father. I would also consider adoption because it would enable us as a couple to carry out our parental duties. Many couples are together to accomplish this responsibility. ART procedures are far beyond our means and would take a long time to be successful. Using reproductive technology would take a longer time due to the experiments and procedures used (Zoll, 2013, para 16). It is also an expensive endeavor and the results are not assured. On the other hand, adoption would take less time. We would have an adopted child without wastage of time and money within months. Thus, having a child would ensure that I am able to enjoy the experience of parenting. I would also choose adoption or childlessness since reproductive technology is a risky endeavor. The unborn child’s fut ure would not be certain because various biological conditions may occur. Birth defects could also occur in the child due to the experimental nature of reproductive technology. It may also result in depression for the surrogate mother if the process is not successful. Moreover, they might be unable to get children of their own if complications arise (lecture, 10/22/13). I have had an experience with couples that have not been able to have children. For most of them, the best choice has been adopting children. The specific case in mind involved a friend who lacked the finances to undergo ART procedures. As a couple, they chose to adopt a child. The decision was arrived at upon realization that the costs that would be incurred to have ART could be used to facilitate the adoption and upbringing of the child. It was a cheaper and easier alternative for both couples. In conclusion, choosing to remain childless or adopting a child instead of using reproductive technology would be the best option for us as a couple if either my partner or I were infertile. Using reproductive technology has many disadvantages. It is expensive and there is no certainty that it will be successful. Furthermore, there are more risks that can arise in the foreseeable future. Adopting a child would be a wise choice because it would enable me to fulfill my parental responsibilities and the child would get a fulfilled childhood. References Neuharth, A. (2011, November 4). Adoption Month is time to think of kids. USA TODAY. Web. Zoll, M. (2013, July 12). Miriam Zoll: Pregancies for sale. National Post. Web. Zoll, M., Tsigdinos, P. (2013, September 22). Selling the fantasy of fertility. The New York Times. Web.

Thursday, November 21, 2019

Current Technology Assignment Example | Topics and Well Written Essays - 1000 words

Current Technology - Assignment Example The main purpose of service packs is that they help from security breaches like network intrusion, viruses, Trojan horses, and etcetera. To set up Wi-Fi, you first need a broadband internet connection which is a high speed connection, very fast as compared to a dial-up connection using a telephone line. Then, you need a modem. For a wireless network, a cable modem is recommended which is a device that enables high speed internet connectivity. Afterwards, you would need a wireless router, that is, a device that will facilitate the flow of data traffic between all the PCs that are to be networked together (see Figure 1). Most laptops today have built-in wireless network adaptors which save one from buying an external adapter. Now, let’s explain how Wi-Fi works. The user should have the cable modem and the router hooked up to the wall. The modem is to be connected to the broadband internet connection, and the wireless router is to be connected to the modem (see Figure 2). The use r will have to plug one end of the network cable, that came with the router, to the WLAN port of the router, and the other end to the modem. This is how the modem and router get connected. After the cable is plugged into the router, then to confirm if it has fruitfully connected to the modem, they should see the WLAN mark on the router. If it has lighten up, that means the user has done it. Now, the wireless router needs to be configured properly. First of all, the user needs to connect his PC to the router just temporarily using the network cable that came with the router, in any one of the wired ports on the router other than the WLAN port. He should, after turning on the PC and opening a page in the internet explorer, type in the address of the router in the address bar. He can get this address from the instruction manual he must have got from the router’s vendor. A dialog box will appear that will demand username and password. This also can be searched from the manual. Af ter the password has been created, he will be directed to the router’s configuration page. The things that necessarily need to be configured are creating a distinctive name for the wireless network, enabling WPE2 encryption for network intrusion detection, and creating an administrative password. This will help him save his network from unauthorized access. After saving the changes, the router’s configuration is completed. He, then, needs to unplug the PC from the router. The PC will either automatically detect the router if it has a built-in wireless network adapter, or the user will have to configure the external network adapter by inserting the CD that came with it. The user will go to the wireless network icon in the icon tray located at the bottom right corner of the computer screen, select connect to the network, click on the name of the router, and get connected. The router will transmit information through the modem over to the internet. Wherever the user takes his PC, he will be wirelessly connected to the router. There will be no need to keep stuck at one place because there will be no wires connected to the PC. 3. Advantages First of all, the greatest advantage is that the user does not have to get stuck in bundles of wires, since Wi-Fi is a wireless

Wednesday, November 20, 2019

Information Policy Essay Example | Topics and Well Written Essays - 3500 words

Information Policy - Essay Example Such information does not reach the in the public domain, until it is communicated by unauthorized means, or unless by the organization s policy permits such disclosure which is stated in the Public Disclosures Act 1998 (Anderman 1998 p15). All report, documents and information that are confidential that are made or gained during employment will be the sole property of the organization and has to be submitted back to the organization at the time of termination or resignation. Employee ought to realize that in during his/her employment with the organization; the Employee might get authorized access to or unintentionally come across "confidential information." As utilized in the Confidentiality Agreement, "confidential information" is the similar to "protected health information. These are even known as the Trade Secrets. Employee has an obligation to withhold the confidential information of the organization in strict confidence as well as not to reveal or otherwise use this confidential information apart from when this information plays an essential role in the Employee's regular job responsibilities. This indicates, amongst all things, that: Employee has an obligation to not disclose, reveal, copy, make public, trade, lend, assess, change or wipe out any confidential information of the organization only when the employee completely authorized by the organization; and Employee has an obligation not to misuse or steal the accessed ... Employee has an obligation to withhold the confidential information of the organization in strict confidence as well as not to reveal or otherwise use this confidential information apart from when this information plays an essential role in the Employee's regular job responsibilities. This indicates, amongst all things, that: Employee will have an obligation only to access confidential information only when he needs it for legitimate business. Employee has an obligation to not disclose, reveal, copy, make public, trade, lend, assess, change or wipe out any confidential information of the organization only when the employee completely authorized by the organization; and Employee has an obligation not to misuse or steal the accessed confidential information. Employee's further obligation is to stop unauthorized utilization of confidential information and he is also obligated to the policy to complain about any unauthorized utilization of confidential information to the Privacy Officer of the organization.The Employee has an obligation not to get rid of any record of clients (as well as the copies of the records ), or any other kind of confidential information, thus the Employee is obligated to the policy by not getting rid of any original record s of clients from property of the organization's if he has no past permission by the supervisor. Employee has an obligation not reveal his or her network computer password to anybody, or permit anybody to access or change information in the Employee's identity. Employee realizes that the trade secrets have to be kept confidential both in as well as outside the organization where he works and so he must talk about the trade secrets with every individual or organization as

Monday, November 18, 2019

Rethinking the social responsibility of business Essay

Rethinking the social responsibility of business - Essay Example Every organization works with the goal of making some money. Either they consider that as profit earned or that contribute to the society by providing value addition to their stakeholders or they need that money to re-invest and cover the cost of their running business. But in any-case money is required. Thus, if a businessman complies to the social responsibility only, he/she will be required to behave in many ways which provide no benefits and in some cases loss to the owner of the business. For example, if he starts hiring hardcore unemployed people in the organization for contributing to reducing unemployment from the society and not well equipped and highly qualified workers, the company’s performance will greatly suffer and the owner will be in great debts ultimately. Jhon Mackey has made a major mistake in statement where he openly declared that the shareholders have the right to leave the company and invest their money elsewhere. This portrays his un-professional attitude, as the investors and the shareholders are the major assets for the company form where all the funding is coming in. For any business, it is very essential that the shareholders and the investors remain happy with the company’s and its employee’s performance, else the company will not survive and go bankrupt.

Saturday, November 16, 2019

The pakistani community in the United Kingdom

The pakistani community in the United Kingdom Ali (1982) Pakistanis main concentration is in U.K. where they began in the early 20th century as sailors in the Merchant Navy and soldiers in the British army. They had an opportunity to migrate in large numbers following the economic expansion and shortage of labour resulting from the two world wars. However, their migration did not have a set pattern up until the last half of the 1950s. (p. 5-7) Post world war two migration to Britain from the Asian subcontinent was based on imperial ties and largely driven by economic imperatives. Rebuilding post war economy entailed a demand for labour that could not be satisfied by the British population itself. After 1945, virtually all countries in Western Europe began to attract significant numbers of workers from abroad and by the late 1960s they mostly came from developing countries in Africa, Asia, the Caribbean, and the Middle East (Massey, D. et.al , 1993, p. 431). Islam in the UK has a South Asian character. The largest number of Muslims originates from Pakistan (Samad Sen, p.43). Further to this, the largest group of Muslims from the Indian subcontinent have come from Pakistan, both West and East (Ibid.) In Pakistan, major impetuses to emigrate came from the poorer agricultural areas of the Mirpuri district in southern Kashmir and the Cambellpur district of the north-eastern Punjab. Smaller numbers left from the North-west Fron tier Province next to the Afghani border. In the case of Mirpur, a further factor was the disruption caused by the Mangla Dam project which started in 1960, and was ultimately to flood about 250 villages. In East Pakistan, which was later to become Bangladesh, the two main sources of immigration were in the Sylhet district in the north-east and the maritime region around Chittagong. Due to the struggles of a newly developed state and poverty, many Pakistanis took the opportunity to come and work in Britain. (Neilsen, 2004, p. 41) Before 1962, Pakistanis were British subjects (under the 1948 British Nationality Act) and could enter Britain without restriction. There was a dramatic increase in the rate of immigration just before the Commonwealth Immigrants Act 1962  [1]  was passed. Before the act of 1962 was passed about fifty thousand people entered Britain within 18 months, in comparison the 17,000 who entered between 1955 and 1960 (Shaw, 1998: 25). The threat of Britains immigration controls also coincided with a change in the Pakistani Governments policy on immigration. In 1961, when the 1962 Common wealth Act was imminent, Pakistani government withdrew restrictions on immigration and promoted the migration of 5,000 people in a move to compensate Mirpuri villagers who had been dispossessed of land by the construction of the dam (Shaw, 1998: 25). Until the beginning of the 1960s, entry into the UK by the citizens of British colonies and member countries of the Commonwealth Immigration Act of 1962, introduced restrictions on immigration to the UK. Although it was intended to discourage Pakistanis and people from Commonwealth countries from migrating to the country, it turned out to have the opposite effect. The unintended effect of the 1971 Immigration Act  [2]  was that a significant number of Pakistanis and from the other countries entered the UK to beat the ban (Shaw, 1994, as quoted in Samad Sen, 2007, p. 28). 1970s family reunification marked a turning point for the establishment of Islam in Europe. Along with emergence of community through family reunification, some of the conventional norms rooted in social relations, through the practice of Islam began to emerge (Ibid., p.38) These labour migrants despite their social origins and qualification levels were largely confined to low-paid manual work and faces racial discrimination when being recruited for jobs (Modood, 2005, p. 60). In the 1970s Ethnic minorities were branded as scroungers and the threat of overcrowding was becoming a grave concern. Enoch Powell, in 1967, openly advocated a policy of repatriation where he argued not for migrants; families to be reunited in Britain but rather that migrants should be returned home and reunited with families over there (Jones and Wellhengama, 2000: 16). Further to this, by emphasising that Britishness comprises common biological roots, a common language and an allegiance to the Crown; parliamentarians easily excluded certain migrants (Ibid, p. 31). With the consequences of state led policies of migration, and arrival and settlement of a growing Pakistani community, emerged socio-economic problems that this new community had to face. The next part of the essay will discuss the various ways in which the British Pakistanis are disadvantaged and ways in which they responded to the underlying and changing political, social and economic conditions in Britain. While the disadvantage of Pakistanis actually predates the rise of anti-Muslim prejudice, the latter threatens to exacerbate the former and to prevent the formation of goodwill required to act against the chronic disadvantage of Pakistanis in Britain. (Modood, 2005, p. 80) As the Labour force survey (Spring, 2000 as quoted in Saman Sen, p. 45) illustrates, Pakistanis are two and a half times more likely than the white population to be unemployed and nearly three times more likely to be in low-paid jobs. According to Cessari (p. 58) the socio-economic marginality of Pakistanis is most often accompanied by residential segregation. She argues that the data from the British census show that Pakistani immigrants tend to live in the most dilapidated or unhealthy housing conditions. Chain migration processes have a strong influence on locating minorities in clusters. Hostility from the society within which the settlement takes place can reduce the ability of the group to disperse and defence may be an important element in clustering. There are both positive and negative reasons for clustering in most ethnic clustering patterns and, given their simultaneous presence in many situations, it is difficult to disentangle dominant from recessive factors. Nevertheless, it is important to recognize that not all segregation results from negative factors such as white racism (Peach, 1996, p. 228) Rex and Moore (1967) demonstrated high levels of discrimination against immigrants, particularly against Pakistanis, in their field area of Sparkbrook in Birmingham. They showed high concentrations of Pakistans in their lowest housing class, the rooming house. Work by Dahya (1974), on the other hand, argued that Pakistani concentration in multi-occupied accommodation was a preferred, not an enforced, strategy. He argued that chain migration by village and family, the desire to maximize savings, shared language and religion, culinary needs and so forth all argued in favour of sharing accommodation. Thus, although discrimination existed, it was not material to the patterns of concentration that arose. Many of the early Pakistani migrants to Britain have been the most reluctant to attach a British identity to themselves. With the effects of globalisation, Pakistanis are also worried about losing their traditions, customs and values and hence hold onto the security of their close knit society with a hesitance in accepting anything British; (Jacobson, 1997, 185). Pakistani British Muslims have been vastly influenced by cultures and customs emanating from the subcontinent, and this will continue to happen for another generation or two. The context within which they practice their religion is after all, Pakistani one: not only because they younger generation learned about Islam from their Pakistani parents but also because Pakistanis are the dominant group within the local Muslim community. They are used to hearing Urdu spoken in mosque, eating Pakistani food and wearing Pakistani clothes at religious festivals, follow Pakistani customs at weddings and other religiousceremonies and abide by and rail against definitions of moral behaviour which have more to do with the norms of Pakistani village life. For them the interconnections between ethnic culture and religion are dense and intricate (Jacobson, J. 2003, p. 147) V.S. Khan (1979), writing on Mirpuris in Bradford, discusses the effect of migration on those arriving in Britain and ways in which this shapes their socio-cultural behavior. He maintains that the very means of coping with migration could lead to inherent stresses, in that the knowledge of traditional culture in the homeland, constant evaluation through the process of migration to Britain and prior expectations have a direct affect on the migrants life-style and values. The stressful experience of migration is alsoa crucial determinant of a migrants perception of his situation, and the actual options open to him. While many of the supportive institutions of village life buffer confrontation with the new and alien world in Britain, in the long term they not only restrict access to it, but also hinder the attainment of things valued (Ibid. p. 55) Werbner discusses similar factors: the social stresses experienced by Pakistani migrants in Britain derive from three main `arenas; the traditional culture and emigration area; the migration process; and settlement in the new environment and society (1990: 37). Her analysis however, presents a more positive view of the adaptability of Pakistanis to new circumstances, in particular to those concerning women, and regarding the expansion of kinship networks to inculcate friends and members of other sub-castes. (Imtiaz, 1997, p. 36) Significance of Bradford: The Bradford Metropolitan District is situated west of Leeds; north of the trans- Pennine highway. To the north and east lies North Yorkshire, with its manor houses, farms and cathedral cities, while to the west and north lies the Lake District. The city has been the centre of the wool trade since the 18th century and, until recently, wool dominated the local economy. Even the engineering and chemical industries were associated with the wool trade by supplying the needs of the textile industry. Throughout the 19th century it was mainly a working class city structured around a low wage economy. The global networks, stretching out to the colonies, in particular, were constructed around importing wool and reprocessing it for export. These networks persisted into the mid-twentieth century (Samad Eade, Community Laison Unit) Although Pakistani Muslims settled in various parts of the United Kingdom, Bradford still has one of the highest concentrations of Pakistani Muslims in the country (and more than any other Yorkshire and Humber region) (Din, 2006). Bradford is one of many towns and cities that have ethnically diverse populations in terms of religion as well such places as Tower Hamlets, Birmingham and Slough (National Census, 2001). The Bradford area also has one of the highest numbers of individuals who were born outside the European Union (National Census, 2001). The majority of Muslims in Bradford have roots in rural areas, with a large majority of Pakistanis from Mirpur in Azad Kashmir, a mountainous region and one of the least northern areas of Pakistan. This Pakistani community has a growing underclass with a significant section of young men under achieving in schools. They are generally characterised by low educational qualifications and occupational concentrations in restaurants and taxi driving. Along with low participation of women in the formal labour market and marriage at an early age, fewer years of education, lower educational skills and large average family and household size contributes to multiple deprivations (Lewis, 2007). Bradford has a rich religious, ethnic and cultural diversity. With a range of ethnic communities, it is predominantly Muslim (16.1 per cent) and largely of Pakistani origin with 14.5 percent of the total population of the city (National Statistics, 2003 as quoted in Gilligan, 2005). The Pakistani communities are very much concentrated in the inner wards of the city, where they tend to live amidst a relatively self-contained world of businesses and institutions, religious and cultural, which they have created to service, their specific needs (Lewis, 2002, p. 203.) Compared to other majority white communities, Bradfords Asian population is relatively young (National Statistics, 2003). They also tend to be located in areas facing relatively high levels of deprivation and disadvantage (DETR, 2000; Cantle, 2001; Denham, 2001 as quoted in Gilligan Akhtar, 2005). According to the Change Institutes report on the Pakistani Muslim Community in England, (2009) currently Bradford has the largest proportion of its total population (15%) identifying itself as of Pakistani origin in England. The report suggests that the latest estimates (from Bradford Metropolitan District Council) have indicated that the South Asian population has grown considerably over the last decade to 94,250, and that the people of Pakistani/Kashmiri origin number about 73,900. It further states that the South Asian population now represents about 19 per cent of the total population of Bradford and 16 per cent of Bradfords residents are Muslims, compared to the national average of 3 per cent. Therefore, the overwhelming majority of Pakistanis (young and old) have an attachment to Bradford. For many older Pakistanis, who arrived in the late 1950s and early 60s, Bradford is Mirpur is their home from home. For the young generations of Pakistanis it is their home (Din, 2006) Studies on Mirpuris: Much of the literature on Pakistanis in Britain, particularly from the late 1970s up to the late 1980s, tends to be based on studies of communities in particular towns, such as Anwar (1979) on Rochdale, Currer (1983) on Bradford, Jeffrey (1979) on Bristol, Shaw (1988) on Oxford, and Werbner (1985 1990) on Manchester. A number of studies have explored the extent of Asian (or Pakistani) migration and settlement across various geographical towns and cities (see Khan, 1974, 1979; Anwar, 1979; Shaw, 1988, 1994; Werbner, 1990). Some have had a particular focus on employment and housing issues (in particular Dahya, 1974; Werbner and Anwar, 1991; Anwar, 1991). Measuring the economic position of communities is easier to determine; what is more difficult is to examine the experiences and attitudes of young people towards their parents/elders; their community and the wider British society. There is an enormous amount of published work on the early immigrants (Rose et al, 1969; Dahya, 1974; Khan 1979). Rose et al (1969) is a good starting point for cultural studies relating to the Pakistani community. Rose explored issues such as the need to recruit labour immigrants to meet the needs of the British economy and the settlement process of the early immigrants in textile cities like Bradford. In addition he explored the problems encountered, such as obtaining suitable accommodation, access to public services, integration and the problems of adapting to a very different way of life. The experiences of families of early settlers joining their husbands in the United Kingdom have also, to an extent, been explored. This shows close-knit family ties which exist in Pakistani families, arranged marriages, biraderi and gender inequalities in Pakistani households (Khan, 1979). One of the earliest writers on Pakistanis in England is Dahya (1973 1974), who began his research in Birmingham and Bradford in 1956 and continued to publish into the 1980s. He remains amongst a hand full of researchers who have endeavoured to describe daily life amongst the single, male migrants and the control exercised over them by heads of families back in Pakistan. He clearly explained the nature of the links between the migrants in England and the social structures operating in Pakistan, based on the need for the migrant, whose family has sent him abroad in order for him to send back remittances and thus benefit not only immediate relatives but also the whole of the biraderi or kinship group. He concludes that: the Pakistani migrant community is in a very real sense a transitional society going through the phase of development from a rural to an urban industrial society (1973: p, 275). Today, with the constant movement between the villages of origin of Pakistani migrants and their places of inhabitancy in Britain, paving way for a constant, rapid social and economic change in both societies, his conclusion tends to be within a situational context of a time, when both were much more separate than they are today. Jamal (1998) carried out a research to explore food consumption experiences the British-Pakistanis in Bradford, UK and the ways the British Pakistanis perceive their food, and their perception of English food in the UK. He identified that the first generation of British-Pakistanis perceive their own food to be traditional, tasty but oily and problematic. Various English foods are perceived by them as foreign, bland, but nonetheless, healthy. The young generation of British-Pakistanis are increasingly consuming mainstream English foods while also consuming traditional Pakistani food. Rex and Moore (1967) demonstrated high levels of discrimination against immigrants, particularly against Pakistanis, in their field area of Sparkbrook in Birmingham. They showed high concentrations of Pakistans in their lowest housing class, the rooming house. Work by Dahya (1974), on the other hand, argued that Pakistani concentration in multi-occupied accommodation was a preferred, not an enforced, strategy. He argued that chain migration by village and family, the desire to maximize savings, shared language and religion, culinary needs and so forth all argued in favour of sharing accommodation. Thus, although discrimination existed, it was not material to the patterns of concentration that arose. According to the Labour force survey (Spring, 2000 as quoted in Saman Sen, p. 45), Pakistanis are two and a half times more likely than the white population to be unemployed and nearly three times more likely to be in low-paid jobs. According to Cessari (p. 58) the socio-economic marginality of Pakistanis is most often accompanied by residential segregation. She argues that the data from the British census show that Pakistani immigrants tend to live in the most dilapidated or unhealthy housing conditions. Another study of south Asian Muslims in Bradford by Khan (2009) refutes the commonly held belief that British Muslim alienation is an entirely Islamist narrative. In fact, the subjects of the study are alienated not only from British society but also from the cultural traditions and values of their own families. The author of the study was struck by their disconnected individualism and described them as libertines. This clearly contradicts the stereotype of Islamists radicalised by a hatred of Western society. Recent study by Bolgnani (2007) highlights forms of homeland attachment and analyses their significance among second- and third-generation British Pakistanis by comparison with the myth of return that characterised the early pioneer phase of Pakistani migration to Britain. He highlights that Homeland attachment for young British Pakistanis is constituted through school holidays spent in Pakistan, participation there in life-cycle rituals involving the wider kinship network, and the older generations promotion of the idea of Pakistan as a spiritual and cultural homeland. It further suggests that, for the pioneer generation, the myth of return justified a socio-economically motivated migration. He further argues that for the second and third generations, the homeland attachments and the idea of a possible return to Pakistan is a response to contemporary political tensions and Islamophobia. Therefore, he concludes that while myth of return still remains, for the majority, that myth has been revitalised and has a new political significance in the contemporary political context of British Pakistanis. However, another study of south Asian Muslims in Bradford by Khan (2009) refutes the commonly held belief that British Muslim alienation is an entirely Islamist narrative. In fact, the subjects of the study are alienated not only from British society but also from the cultural traditions and values of their own families. The author of the study was struck by their disconnected individualism and described them as libertines. This clearly contradicts the stereotype of Islamists radicalised by a hatred of Western society. Marriages: The governing principle of marital choice in any community is homogamy the selection of a partner from a similar social background shaped, for example, by race, class, ethnicity, religion, age and education, thus those who do not conform to these norms, in some circumstances, suffer sanctions, ranging from disapproval to ostracism (Bradford Commission Report 1996). For Pakistanis, the life-cycle with weddings, births and funerals is particularly lived in a shared way by the family extended and split over two continents, Europe and Asia. Adults make return trips for various reasons, but most centrally to arrange or perform a childs marriage (Ballard 1987, p. 21; Shaw 2001, p. 319-325). Among British Pakistanis marriage is not only within the same ethnic group, but consanguineous-arranged with relatives-according to clan as well as caste systems. In a complex context of ethnicity and caste, marriage is often seen as the chosen mechanism to consolidate biradari  [3]  loyalties. Furthermore, due to chain migration, stronger village and kin networks were created, that were later reinforced by transnational arranged marriages, often with cousins from the same area or village. Pakistanis, like many other groups, consider it an important parental responsibility to find spouses for their children. They prefer to select someone they know well, to be sure that he or she has the qualities they appreciate and will make a caring partner. However, Khan (1977) argues in his research that ethnic minorities such as Pakistanis, face two problems namely the limited availability of suitable persons in the restricted local community, and another the fact that their circle of acquaintance in the country of origin tends to shrink within the limits of the extended family. Therefore, for groups with a tradition of consanguineous marriage, it is only natural for the choice of partner to fall progressively closer within the family circle. This argument is supported by Rao Inbaraj (1979) who give evidence to support this view from South India, arguing that for South Asians monogamous, close consanguineous marriage has been practised for thousands of years. Moreover, Bano (1991) discussed the upward social mobility through the institution of marriage amongst British Pakistanis, which she sees as being marked in the Netherlands in comparison to Pakistan. She described the practice of cousin marriages explaining their common prevalence amongst relatively wealthy, rural, as well as landowning families. She then discusses the extension of cousin marriage (Ibid. p.15), proposing that it could include partners being chosen from distant family, or from the same religious tendency, or from the parents close business contacts. According to a research conducted by Overall and Nichols (2001), the U.K. Asian population, particularly within the Pakistani communities, tends to have high levels of consanguineous unions which are correlated with high rates of morbidity and mortality (Darr and Modell 1988; Terry et al. 1985; Bundey et al. 1991 as quoted in Overall Nickols, 2001). It is not unusual to observe a proportion of first-cousin marriages of around 50% (Darr and Modell 1988). Modood et al. argue that the Asian older generation prefers marriages to be arranged by families within the clan or extended family and that love marriages were not the most appropriate way of finding a life-partner. The most frequent argument supporting this view was that love marriages are equated with high levels of divorce. Arranged marriages are seen as diminishing the likelihood of divorce because the partners are chosen for their compatibility and suitable family backgrounds (Modood et al. 1997). According to most researchers there is a continuing prevalence for high rates of intercontinental and intra-caste marriages (over 50%) between British Pakistani spouses and brides or grooms in Pakistan (Charsley, 2003; Shaw, 2001). It is suggested that the pressure for such marriages is apparently exerted by close relatives in Pakistan who use marriage as a route for their children to migrate legally to Britain. According to recent research, however, the spouses marrying into Britain often suffer isolation, and have poor employment prospects (Charsley, 2003). Furthermore, most Pakistani children are compliant and agree, however reluctantly, to cousin and intercontinental marriages (Jacobson, 1998). The Home Office statistics show an influx of 15,000 prospective marriage partners (male and female) from the Indian sub-continent arriving in Britain in 2001 alone, the vast majority arranged by parents for their British-born children (Werbner, 2005). Charsley (2003) reports that, in 2000, there were 10,000 people both men and women, who married into Braitian. Werbner (2005) explains this phenomenon by arguing that Islam permits marriage with a wide range of close kin and affines, and according to recent researches, the majority of Pakistani marriages continue to take place within the biradari; a local agnatic lineage and, more widely, an ego-focused kindred of traceable affines and consanguineous kin. She argues that this notion of biradari helps mediate between kinship, locality and zat (caste), and that such biradaris are ranked and reflect class and caste status in the Pakistani society (Werbner, 2005). Darr and Modell (1988) conducted a research that carried inculcated an enquiry answered by 100 randomly selected British Pakistani mothers in the postnatal wards of two hospitals in West Yorkshire, Bradford, showed that 55 were married to their first cousins, while only 33 cases had individuals whether their mother had been married to her first cousin. Darr and Modell argued that there results indicated an increasing rate of consanguineous marriage in the relatively small group studied, contrasting with the decreasing rate which was observed in some other countries. They had enquired 900 women in hospitals in Lahore, Pakistan, in 1983 showing 36% first cousin marriages, 4% first cousin once removed, 8% second cousin, and 53% unrelated (of which 25% were in the Biraderi (same kinship). These figures are almost identical with those reported in Britain for the grand parental generation (who were married while they were in Pakistan), and supported their conclusion that the frequency of c lose consanguineous marriage was increasing among British Pakistanis (p. 189). According to another research by Modell (1991) both in Pakistan and the UK about 75% of marriages are between relatives, but the frequency of closely consanguineous marriage has increased with migration, about 55% of couples of reproductive age in England being married to a first cousin. In many cases the relationship is closer than first cousins because of previous consanguineous marriages in the family. The proportion of cousin marriages is likely to fall but the absolute number will increase, at least for the next generation, because the population is growing. According to the results of a study by Alam Husband (2006), Muslims comprise the UKs largest religious minority, and are the object of analysis and concern within various policy arenas and popular debates, including immigration, marriage and partner selection, social cohesion and integration. Their research analysed experiences and narratives from 25 men aged 16 to 38, their accounts shedding light on what it means to be a Bradfordian of Pakistani and Muslim heritage. It also highlighted the policy context surrounding the mens attitudes toward various facets of their lives, including marriage, family, work, the city in general, and the neighbourhood in which they lived. Alam Husband concluded that although there were some generational continuity of cultural values and norms, several significant changes were also simultaneously taking place. Shaw (2001) began his study by supposing that in the 1990s, forty years after Pakistani migration to Britain began, the rate of consanguineous marriage among British Pakistanis would show signs of decline, as the urbanized and British-educated descendants of pioneer immigrants adopt the values of many contemporary Westerners and reject arranged marriages. However, on the contrary based on the statistical data he gathered, he saw that Pakistani marriage patterns showed no such clear trend, and instead there was some evidence that, within certain groups of British Pakistanis, the rate of first-cousin marriage had increased rather than declined. The study offered an analysis and interpretation of a high rate of marriage to relatives, especially first cousins, in a sample of second-generation British Pakistanis. It argued that the high rate of such marriage is not a simple reflection of a cultural preference. The research also underlines the inadequacy of a blanket category Pakistani in relation to marriage patterns and choices. Shaw suggested that certain variations in region of origin, caste, socio-economic status, and upbringing must be considered in analysis in order to reveal the processes that have generated this pattern and allowed it to persist. Simpson (1997) claims that in Bradford 50 per cent of marriages are trans-continental, i.e. the partner sare from Pakistan. He has proposed two reasons that help explain the reasons for choosing partners from outside Britain, and has analysed the ways these reasons operate independently or may reinforce each other. Firstly, there is a cultural preference for consanguinity, usually marriage to a cousin, which is prevalent among the Pakistani community. As Sarah Bundey et al. (1990) showed in her research that 69 per cent of Birmingham Pakistani marriages are consanguineous and it is expected that if current researchers were carried out they will show similar levels in Bradford, considerably higher than in Pakistan itself. Simpson (1997) further argues that since emigration from Pakistan to Britain is usually seen as a positive achievement, marriage also functions specifically to fulfil a commitment to improve the family fortunes. He gives the second reason that many Muslim young peopl e in Bradford express a cultural preference for partners with traditional values and that sentiment is echoed by their parents who then arrange or help to arrange their marriage partners from Pakistan. Simpson nevertheless points out that, this trend should not be seen as simply a preference for subservient wives albeit this may be true for some. He further points out that there is qualitative evidence that some young Muslim women see men with traditional values from Pakistan as providing a more secure family future than the more liberal friends with whom they have grown up in Bradford. This Simpson points out may coincide both with the strong Muslim and the strong Pakistani identities that are noted among Bradford young women, based on researchers by Kim Knott and Sajda Khokher (1993) and by Kauser Mirza (1989). Modood and Berthoud (1997) carried out a research to show that among ethnic minority groups 20 per cent of African-Caribbeans

Wednesday, November 13, 2019

Silas Marner :: essays research papers

Characterization George Elliot's Silas Marner tells a tale of basic human nature depicted through the words and actions of the characters. The characterization presented throughout Silas Marner is enhanced with the uses of point of view, human understanding, and literary devices. Using these techniques, she creates believable characters that develop along with the plot to create a story line that, not only seems real, but also appeals to the human senses of understanding and sympathy. George Elliot chose to write Silas Marner in the omniscient point of view (Holland, 57), meaning that the action could be viewed from any angle. In doing so, she creates an atmosphere in which any character is given the opportunity to display his or her feelings toward one another. This decision allows the reader to better understand why the characters feel the ways they do, because their reasoning is shown in their conversations and actions with others. Also, it allows the reader to realize that the characters' actions are dependent on the consequences one could face at the time it was written. This gave way for a more personal character to develop, because no one person was describing him or her. Certain traits are left for the reader to develop on his own. Since Elliot chose to write in the omniscient point of view, she allows herself to control certain traits about each character through her use of narration. This is essential in presenting certain knowledge to the reader that not every character is aware of. Therefore, a strong presence of irony exists within the novel, and is displayed numerous times. One such situation continually represented is the knowledge that Eppie is the daughter of Godfrey Cass and his secret wife who died in the snow. The fact that no one knows of this situation, besides Godfrey, are the source of much irony and eventually the climax of the novel. Another example f dramatic irony is that the reader knows, from the minute of its occurrence, that the robbery is the doing of Dunstan Cass. However, no one in the novel is presented with these details. This concealing of information is the source of much irony within Silas Marner. Along with point of view, literary devices are used to create and develop characters throughout Silas Marner. The use of speech is the most prevalent device found within the novel. The speech patterns of the "common man" are noticeably different from those of the "proper.

Monday, November 11, 2019

Acquisition of a Good Education

Education is defined as acquiring skills. There are many different ways to be educated and many subjects that can be studied. A good education is one that teaches a student to think. This is proven by Edith Hamilton, Malcolm X, and Adrian Rich in their works to define what they believe about learning and its importance to our world. In Edith Hamilton's essay, The Ever-present Past, she described a good education as one that is modeled after the ancient Greek's ideas. She defines being educated as being â€Å"able to be caught up into a world of thought† (752). The Greeks were taught to think. They were cultivated on an individual level so that they knew how to conceive ideas on their own. During the times of the ancient Greeks students were shown how to appreciate poetry, music, arts, and mathematics. They carried their education of thought into their government and their ways of life. The era of the ancient Greeks was laid by the teachings of their schools and therefore helped make them into a notable civilization. Today, Hamilton believes that with our set way of teaching we are not encouraging individuals to think. She concludes that we are â€Å"headed towards a standardization of minds† (756). Hamilton believes that we need to challenge our society to shape our educational goals after those of the Greeks. With the problems our world faces we should study how the Greeks triumphed in a savage world and how they were educated to do so. Then maybe we can learn how to prevent the â€Å"standardization of the minds† in our society and avoid repeating the ill-fated history of the ancient Greeks (754). In Malcolm X's, â€Å"Freedom Through Learning To Read†, a chapter of his autobiography, he describes a good education as being able to understand life. He wrote of how he desired to acquire more knowledge. This inner struggle began when he envied his friend's intelligence and when he was unable to express himself eloquently in letters. From that point he began to read everything. Malcolm X started by copying a dictionary to learn all the words he could. From there he never spent fifteen minutes free time without a book (48). As he studied the works of Mr. Elijah Muhammad he realized how the history of the black Americans were not included in most books. He searched to find a book to learn the history of the African-Americans and finally found a few that taught him about slavery (49). Malcolm X said that through his domestic education a new world had been opened up to him. He achieved his goal of learning to read and through that obtain what is considered by many a good education. He was able to read, understand, and form ideas and opinions based on what he had read (53). Through reading Malcolm X was capable of expressing his own views and our society benefited greatly from this self-educated man. In Adrienne Rich's, â€Å"Claiming An Education†, a speech given at Douglass College, she describes a good or serious education as the study of languages, ideas, methods, and values (58). Part of being educated is â€Å"refusing to let others do your thinking, naming, or talking for you†(59). Some of the most important things needed to fulfill intellectual independence are to learn the ways of rationalizing, deep discussions, and writing. Rich writes about how it is our own responsibility to claim an education and how we should not sell ourselves short (59). In order to learn we first need to assess what we hear and read in our courses to form an opinion (57). In order to form an opinion, Rich says that we have to first commit ourselves to our studies and expect others to show us respect. Rich describes an education as a commitment and a responsibility (59). Throughout these essays the main ideas were that to be educated a student has to be an individual and be able to think. There are many arguments over what we should study and how we should be taught. There is no wrong or right way to teach or certain subjects that need to be studied. As long as the students are taught to think for themselves and have the desire to learn, they will be able to obtain a good education.

Friday, November 8, 2019

Australian quoted public companies and impairment Essays

Australian quoted public companies and impairment Essays Australian quoted public companies and impairment Essay Australian quoted public companies and impairment Essay This paper looks at houses revelation of intangible assets in the Australian market after the passage of the AASB 136 and AASB 138 in 2005. The focal point is on higher user houses and how they lost value of their assets between 2007 and 2008. The paper samples a few houses in order to analyse the revelation of good will of distinguishable categories of intangible assets and their inexplicit effectual life by analyzing the impairment disbursal as reflected in the income statement ( Nigel 2006, p.1 ) . The paper highlights some cardinal uniformity in the revelation patterns of these houses, and attempts to happen out the finding factor of damage of intangible assets as regulated by the new Torahs in the visible radiation of originative accounting. Introduction This research is an analysis of plus losingss by Australian houses due to impairment based on the one-year studies of some of the ASX100 companies for the old ages 2007 and 2008 together with recent information on the houses. The construct of Enterprise value is used ; the net plus values of the houses have been sourced from their one-year studies and from Bloomberg. Enterprise value is defined as the entire value of a house, dwelling of equity and debt assets plus its market value. Other of import footings are good will, the residuary cost of geting a concern consisting of touchable and intangible assets and liabilities together with contingent liabilities. Accountants define plus damage as a state of affairs where the transporting value of an plus or a cash-generating unit ( GNU ) is more than its recoverable sum. This research takes into consideration of import Australian accounting criterions such as the AASB 3, 116, 136, and 138. In the exercising of apportioning concern costs b etween assets and liabilities, International Financial Reporting Standards ( IFRS ) are besides taken into consideration. Asset damage policy in Australia The Australian Accounting Standards Board ( AASB ) requires that whenever there is an indicant of damage that the Council will measure the state of affairs and shall gauge the recoverable value of the assets. ( Asset damage policy 2008, p.1 ) . The aim of the policy is to guarantee uninterrupted one-year reappraisal of plus damage as required by the Australian Accounting Standard AASB 136. This is in tandem with the legislative demands of the Local authorities ordinances of 1999. Separate 3 of the plus damage policy in Australia provinces that, Unless otherwise specified by these ordinances, a council, council subordinate or regional subordinate must guarantee that all accounting records, histories and fiscal statements are prepared and maintained in conformity with all relevant Australian Accounting StandardsaˆÂ ¦.. ( Mallala, 2008, p.2 ) . All non-current assets must be revalued by the Council, its subordinate or a local subordinate with respects to the Australian Accounting Standard AASB 116. The accounting criterions in Australia require that if an plus is shows marks of damage at lower limit, several indicants should be used to measure the state of affairs. First, external beginnings of information are examined ; this includes market conditions, legal, political, economic and technological tendencies in which the house operates. Second, internal beginnings of information are used to measure the physical harm of the plus ( or obsolescence ) . The of import alterations that have occurred, are happening or that might happen in the hereafter are noted. Such alterations include the possibility of the plus non being disused and the finite serviceability of the plus instead than its indefinite utility. Third, from an internal coverage position, other factors besides affect the damage of an plus. These include the existent support required to run, keep or regenerate the plus may be significantly higher than budgeted. Therefore if it occurs that an plus may be impaired, its residuary utile life demands to be re-evaluated. This means that the amortisation methods need to be reviewed and consequently adjusted to reflect the applicable Accounting Standards to the plus. This should be done even if no impairment loss is recognized. Another factor to see is the value in usage . For non-profit devising administrations, the future value of an plus is independent of its ability to bring forth hard currency flows. In this instance, value in usage is determined by ciphering the depreciated replacing cost of the plus. Depreciated replacing cost is merely the plus s current replacing cost less the accrued depreciation ; this is calculated to mirror the expired future economic value of the plus. In the one-year fiscal statements of houses, AASB 136 and 138 requires that they must be prepared in conformity with Australian International Financial Reporting Standards ( AIFRS ) , the Australian version of the International Financial Reporting Standards ( IFRS ) . Annually, houses are required to describe to the Audit Committee responsible for supervising plus damage and those assets that are considered to be impaired are valued in conformity with the in usage value method. Methodology Intangible assets in 2007 and 2008 represented major parts of houses across assorted industries. The figures below show the aggregative value of intangible as at 30 June 2008 was valued at $ 75 billion, while that of Goodwill stood at $ 146 billion. The entire value of $ 221 billion represented merely 26 % of net assets on the balance sheet ; this consequence nevertheless is surely non the representation of the full market sector. Hence, to avoid bewilderment of consequences, this research focuses on high user companies and investigates the revelation patterns of sampled Australian largest industrial houses and the determinations made by such companies with respects to impairment charges relative to their intangible plus portfolios. In order to ease the advancement of accomplishing this aim, a choice of industrial houses listed on the Australian Stock Exchange ( ASX ) that publically released their one-year studies from the old ages 2007 and 2008 was obtained from the companies web sites and from Bloomberg. The choice was farther narrowed by foregrounding companies that were: ( a ) larger portion of their assets as intangible assets in 2007 and 2008 ; and ( B ) were affected by damage of these assets as observed on their balance sheets. The samples together with more descriptive information on these companies are displayed utilizing tabular arraies and figures. A ocular appraisal of the informations in figure-2 shows the outrageousness of the intangible assets held by the sampled Australian houses. These high user houses accounted for about $ 97.5 billion in intangible assets ( Brand finance, 2008, p.3 ) . The one-year studies for 2007 and 2008 of the sample houses were reviewed, with a acute involvement to the revelations patterns of the houses sing intangible assets. To get down with, the revelations are examined to set up whether they complied with the general demands of the pertinent accounting criterions. This is done to find the uniformity and consistence of revelation by the companies since the acceptance of the AASB 138 in 2005. Following, good will is isolated from the net intangible assets and the damage charges ( if they exist ) for 2008 were identified. The research utilizes secondary informations from major research web sites such as Brand finance, Bloomberg, and the ASX. The figures are obtained from such sites and analyzed utilizing Excel and fiscal theory in the context of Australia. Intangible assets of Australian ASX 100 houses Intangible assets are cardinal subscribers to the market capitalisation of the ASX 100. The 2008 planetary fiscal crisis came along with a rush in demand and a autumn in portion monetary values as some houses were blamed of intensifying the state of affairs with their hapless fiscal coverage patterns. More than $ 146 billion of good will was represented on the balance sheet of houses, but most of these assets had been speculated to be written down in 2008. The intent of this research is to analyze the drumhead and motions of intangible assets by the ASX 100 houses as disclosed by them. This is done to measure some of the houses that reduced their plus due to impairment and to analyze the difference between endeavor value of intangible assets and their net balance sheet value. The findings are shown below. Off Balance Sheet Intangible assets The balance sheet in general is non a good representation of plus portfolio of Australian houses. About 49 % of endeavor value as at 30th June 2008 is non reflected by balance sheets. Across the industries, intangible assets represent a larger portion of the unrevealed value of the houses. However, the difference between touchable and intangibles varies significantly across the sectors as shown in the tabular array below. At the top is the Media and Entertainment sector where merely 12 % of the endeavor value comprises of touchable assets while in the belongings sector, the endeavor value is less than the book value of touchable assets. The AASB late released an article titled Initial Accounting for Internally Generated Intangible Assets . In this article, AASB documented that all intangible assets should be treated the same, irrespective of whether they are internally generated or are acquired as in a concern combination ( AASB, 2008, p. 43 ) . Damage Charges The Australian Stock Exchange witnessed a diminution in market capitalisation of approximately 16 % between 2007 and 2008. During this period, less than 1 % of intangible assets had been written-off as a consequence of damage. This was surprisingly low given the slack in the stock market. An Australian house, Valad Property Group wrote off the highest value of its reported intangible assets. The impairment charge was 31 % of the transporting value of the assets. This was the highest impairment charge in footings of dollars. As the Australian economic system continued to gimp, experts suggested that important damages were at hand in the predating fiscal twelvemonth. Basing on the current portion monetary value at that clip, a research conducted by Brand finance suggested that good will damages would be about $ 50 billion. In the sentiment of this research, impairment reappraisals must be continuously conducted on single companies so as to update the informations on companies and to do usage of more robust rating techniques. In such a hazardous environment, company managers must use the services of an independent audit house so as to carry on these impairment reappraisals. This implies that the current auditing studies put their focal point on intangible assets wholly on fiscal coverage. This should non be the instance since in times of economic adversities ; companies that tend to leverage their intangible assets efficaciously enjoy the highest outputs in periods of economic recovery ( AASB 2008, para.12 ) . Table-1: Significant Damages Charges in 2008 The largest damage charges are summarized in the tabular array below. Company Charge Description Foster s $ 470mil. ( 14 % ) of entire intangibles Good will in Americas: $ 190m. Trade names in Americas: $ 79m. ( Both of these are chiefly from a diminution in gross revenues and hard currency flow outlooks ) . Good will in AAP Wine concern: $ 201m. ( Chiefly from inauspicious exchange rates and force per unit area on the Australian vino class in the Americas. ) IAG $ 342mil. ( 11 % ) Hastings trade name in the United kingdom: $ 52m. Customer lists: $ 13m. Good will in Hastings, Alba and Advantage. Operationss in the United kingdom: $ 277m. Tabcorp $ 194mil. ( 4 % ) of entire intangibles Damage to goodwill in beting section reflecting the altering competitory environment, uncertainness in the regulative government, and impact of challenges due to equine grippe. Goodman Fielder $ 170mil. ( 8 % ) Good will damage due to deteriorating economic conditions in to Fresh Dairy Division in NZ. CBA $ 77mil. ( 1 % ) Software damage due to reconstituting. Beginning: Brand finance, 2008, An rating of intangible plus revelation in Australia December2008, p. 14-15, viewed September 28, 2010, from: hypertext transfer protocol: //www.brandfinance.com/Uploads/pdfs/Australian % 20Intangible % 20Asset % 20Review % 20Dec08.pdf Table-2: Companies with the highest damage charges, a drumhead Valad Property Group 31 % Foster s 14 % IAG 11 % BlueScope Steel 10 % Goodman Fielder 8 % Damage of Intangible Assets and Goodwill Fiscal Coverage Requirements in Australia The chief purpose of AASB 136 is to guarantee that houses carry assets below their recoverable sum. Therefore, intangible assets including good will with an indefinite productive life must be reviewed and revalued on a regular basis for impairment intents. The same applies to amortisation for the touchable assets with preset productive periods. In add-on, whenever there is an indicant of damage, a reappraisal should be conducted to find the possibility of damage. The AASB 136 has defined assorted indicants of damage these are through ; External beginnings of information demoing that major unwanted alterations have occurred, or are expected to happen, in the, market, economic, technological, political or legal environment. Besides, important unfavourable alterations happening with respect to the extent of which an plus is used, or the expectancy of such alterations. These peculiar alterations include factors like the plus going disused, plans to tick over the plus, and a decrease in t he usefulness period of the plus. Other factors that might bespeak damage are an expected addition in the discounting rate when gauging the value of an plus, the transporting sum of an plus transcending its market value and eventually when internal auditing studies indicate that forecasted net hard currency flows from the plus are lower than the forecasted operating costs for that plus. The aggregative findings of this research indicated that the diminution in market capitalisation of the ASX between 2007 and 2008 of approximately 15 % was an indicant of damage most intangible assets. Surprisingly, impairment alterations during this period merely represented 1 % of the transporting cost of intangibles assets ( including good will ) . This is highly low with respect to the impairment in the Australian economic system. This low value may be attributed to disclosure by houses particularly those whose that have a big portion of their assets as intangible assets. Value at Risk of Future Damages The market conditions in the ASX have suffered important diminutions since the planetary fiscal business district. Most of these companies are yet to retrieve to the full and it is anticipated that these inauspicious economic conditions will trip more reappraisals so as to find damage. Examples of Intangible Balances at Hazard This article besides examines those companies that are vulnerable to impairment due to the current economic crisis. Some of these companies are listed below for illustration intents ; it does non intend that they are the most vulnerable. As declared Impairment losingss for non-goodwill intangibles may be driven by many factors such as alterations in general concern conditions, alterations in engineering, worsening market values, altering involvement rates, or alterations in how a company employs its assets ( Mulford A ; Comiskey, 2002 p. 223 ) . Figure-2: Enterprise Value by Sector Value Characteristics of Intangible Assetss In order to efficaciously value intangible assets, an apprehension of the properties and map that these assets play in the value concatenation. The undermentioned features are of import when valuing intangible assets: intangible assets have no efficient markets ; they are in existent sense sold or bought as portion of a concern combination. This means that the market techniques for valuing intangible assets are seldom applicable ; the relationship between investing and returns is non-linear. This means that the utilizations of cost rating techniques are non really much applicable, salvage for replicable assets. Non-financial techniques sing the step of intangible assets tend to be hapless. On the other manus, of import rating penetrations may be facilitated by obtaining information from beginnings such as rational belongings audits, marker research studies, and concern programs. In add-on, intangible assets do non decrease in value through uninterrupted usage ; they have no competiti on, connoting that coincident usage of these assets is possible. This can take to speedy growing and increased borders. The value of intangible assets is frequently affected by the value of other assets ; this causes a complex interaction in the value concatenation. In order to clearly see clearly the relationship between intangible assets and other assets, value maps may be used in researching these interactions. It may besides be necessary to group complimentary intangible assets for intents of rating. The rating study must besides incorporate a precise definition of the type of plus being valued, particularly where it has multiple rights. The usage of footings such as brand is excessively general, specific footings should include inside informations such as patents and right of first publications, hallmarks and trade secrets. Reversal of an impairment loss During describing day of the months, houses must measure whether at that place exists any indicant of impairment loss for intangible assets ( except good will ) was reversed. An impairment loss realized for good will is irreversible. Where an indicant of impairment loss is reversible, the touchable plus s reversible sum is assessed. In instance an impairment loss is found to hold been reversed, its increased carrying sum is ever less its transporting sum less depreciation/amortization that would hold been realized if no impairment loss had been realized. Watts ( 2003, p. 210 ) documented that a more stable balance sheet can be achieved since the rating techniques for finding good will damage are non in practically verifiable so as to avoid damage ( Watts, 2003, p. 220 ) . A reversal of an impairment loss is easy detected in the income statement, unless an plus is revalued sum complies with AASB 116 in which the reversal of the damage is treated as an increased reappraisal. After the reversal has occurred, the charge for depreciation or amortisation is revised in future periods to allocate the assets adjusted transporting sum, minus its residuary value. This is consistently done over the utile life-time of the plus. With respect to a cash-generating unit, the reversal of an impairment loss is done by apportioning the loss ( except good will ) on a pro rata footing. In the allotment of the reversal sum, the transporting sum of an plus must be kept above its recoverable sum. This is the same instance for the plus s carrying sum, less depreciation/amortization, that would hold been determined if no impairment loss been realized in old periods. Results A ; Discussion The initial observation made was that, all the houses studied showed a consistent revelation and coverage on intangible assets. This has been observed as follows ; The houses one-year studies contained clearly outlined accounting policies that define intangible assets and intervention of their damage every bit good as their utile life, depreciation rate and methods. This was outlined in the audit notes along with a sum-up of the AASB policies. The gross carrying sum of the assets and accrued wage back at the beginning of the utility of the plus and at the terminal of the period were included for each single plus category. The sum of damage losingss recorded in the income statement for each single plus category was besides reported by the companies. The reversal sums of damage losingss, disposals, acquisitions and other alterations were besides disclosed in the fiscal studies. The revelation of damage of the sampled houses was consistent with the policies of AASB 136 and AASB 138 and is uniformly applied across the sectors. This is a clear grounds of a high grade of uniformity in fiscal coverage patterns by the houses with respect to their presentation. As shown earlier in figure-2 above, good will represented 17 % of entire assets in 2008 across the full market. Goodwill is therefore the most dominant intangible plus on the balance sheet. The ratio of good will to other intangible assets is 66:34. The laterality of Goodwill on the balance sheet, this is in tandem with the US and UK ( IFRS 3 ) . This is an indicant that acceptance of IFRS is non accomplishing the purpose of increasing the revelation of other identifiable intangible assets. This can be attributed to several factors, both procedural and market such as ; Overrated monetary values paid during times of economic optimism adding important value to concern combination values non straight attributable to peculiar assets ; and the failure to apportion purchase monetary value to assorted identifiable intangible assets, and underestimating the already identified assets ( Carlin, Finch A ; Ford, 2006, p.203 ) . Another of import factor is related to houses reluctance to attach value to intangibles that have definite utile lives and have to be amortized. In add-on, deficiency of expertness on intangible assets by valuers leads to inappropriate pricing of these assets. This leads to improper rating of good will despite the demands of AASB 3 s that houses must unwrap the type of the intangibles including good will and supply an account about their separate rating. The growing in markets was an advantage for M A ; A overpayments and mistakes in the revelation of intangibles. The economic downswing turned the tide, and the moribund demand demands thorough impairment reappraisals. Disclosed intangible plus types Companies describe intangible assets otherwise. In order to breakdown the mention For easiness of mention this paper classifies Intangible Assets in conformity with the exemplifying illustrations as outlined in AASB 3, these are: Marketing-related intangible assets, Customer-related intangible assets, Artistic-related intangible assets, Contract-based intangible assets, and Technology-based intangible assets. ( AASB 3, parity. BC 158 ) . There seems to be no artistically related intangible plus in these classs. Therefore, whenever descriptions are in sufficient, they are classified as other ( Godfrey A ; Koh 2001, p.44 ) . Arguably, it seems like the damage picks made by houses are motivated by profitableness. Current accounting and fiscal coverage criterions use a overplus of premises and techniques, as used by directors and hearers in finding as to whether an intangible plus transporting value has been impaired. The cardinal variables used by directors in the transporting out of this undertaking includes the jutting hereafter hard currency flow that will be derived from the plus, the jutting hereafter disposal value of the intangible plus, and the false price reduction, growing and rising prices rates in the environment of operation ( Bismuth, 2006, p.10 ) . The manner determinations are made by directors in the exercising of their discretion finally determines the damage disbursals and residuary value of the plus. Whenever directors are in a place to find values for the intangible assets, disbursals, and net incomes of their companies, this exacerbates the hazard that originative or difficult line a ccounting options are used ( Dean A ; Clarke, 2004, p.i-iv ) . As indicated in above, intangible assets ( excepting good will ) represented 17 % of entire assets in 2008 across the full market. With respect to the intangible value and the 2008 damage disbursal, internally generated intangible assets constitute a larger portion of the unrevealed value across the industries. Annual studies were non in general good beginnings of comprehensive information on the type and nature of internally generated intangible assets. In Australia, it is non mandatory for companies to unwrap any of these resources. This is in malice of their significance to the current and future prosperity of the house. AASB moved to look into this job in 2002 by let go ofing a treatment paper that was manner in front of the public declarations of the AASB s correlatives. In the papers it is stated that: The mode by which an intangible point comes into being is non relevant to the finding of whether the point can be identified as an plus. Therefore, intangible points of the same nature, irrespective of whether they are acquired in a concern combination or internally generated ( planned or unplanned ) , could be analyzed in the same manner to find whether they are assets. ( AASB 2008, ch.2, para.56 ) . Decision A new epoch in intangible plus revelation dawned on Australian houses in 2005 when AASB 138 Intangible Assetss and AASB 136 Damage were introduced. Together, the two new accounting criterions oversee the rating and revelation of intangible assets and the handling of their ineluctable damage. By analyzing a sample of intangible assets of houses in Australia listed on the ASX as for the old ages 2007 and 2008, it is apparent that there is great grade of consistence and regularity in the revelation of intangible assets by these houses. As shown in the research, good will represented 17 % of entire assets in 2008 across the full market. Goodwill is therefore the most dominant intangible plus on the balance sheet. The ratio of good will to other intangible assets is 66:34. Goodwill on the balance sheet, this is in tandem with the US and UK. This is an indicant that acceptance of IFRS is non accomplishing the purpose of increasing the revelation of other identifiable intangible assets. This is partially attributable to the size and development of these houses ; all of the houses in the sample are placed within the top 100 houses listed on the ASX. Information on these houses is provided in the one-year studies which are in bend prepared utilizing modern accounting policies sin g intangible assets and their damage. The provided rating of plus values, their acquisitions, damage, and disposals cuts across important intangible plus classs. The companies presented their revelation in a mode designed to run into the outlook of the AASB 136 and 138. Conceivably the most singular characteristic of the revelation of intangible plus was the finding of their impairment loss between the old ages 2007 and 2008. Different analyses are used and sum-ups are provided utilizing tabular arraies and figures as shown above. Closer scrutinies of the books maintained by these houses indicate that these houses are taking a really conservative or arguably originative attack towards the finding of damage, with a goodwill damage of merely 1 % . in every bit much as the attack taken by these houses lowers the impairment loss in the short tally and boosts net incomes, what is less clear is the consequence on plus book values created as a consequence of originative accounting. The attack leaves higher book values on the balance sheets. Due to economic uncertainnesss, alterations in common concern fortunes such as technological alterations, decreasing market values, worsening involvement rates and a overplus of other intrinsic and extrinsic facets will connote that the intangible assets with finally be impaired ensuing in a considerable write-off of these overrated assets. From the analysis it the sampled houses may be prosecuting in originative accounting by using really conservative techniques to impairment finding which is raising both net incomes and the assets book values in the short tally. Perchance this postponement of impairment losingss may attest, and take tonss of naif shareholders by storm.