Friday, September 4, 2020

Global Water Crisis Essay Example | Topics and Well Written Essays - 2500 words

Worldwide Water Crisis - Essay Example It is the main characteristic asset that is devoured by all the living creatures. Its noteworthiness is apparent from the accompanying statement of the previous Secretary General of the United Nations, Kofi Anan who expressed, â€Å"No single measure would accomplish more to diminish ailment and spare lives in the creating scene than bringing safe water and sufficient sanitation (Water: The Crisis of 21st Century, 2007).† Where water gives life it can likewise take life on the off chance that it is tainted. A great many individuals pass on consistently because of sicknesses brought about by tainted water. Truth be told to be increasingly exact 80% of sicknesses on the planet are because of polluted water. 90% of waste water is discharged without appropriate treatment and low quality of water causes around 50-100 absences of passings consistently. Helpless water quality prompts the passing of one kid in at regular intervals and 25000 individuals pass on consistently because of lack of healthy sustenance (Water: The Crisis of 21st Century, 2007). Along these lines the significance of clean water gets undeniable. In this paper I mean to talk about the approaching emergency brought about by water lack at the worldwide level. I have picked this point since its significance for every single living being can't be disregarded. Every single living being are reliant on it for their endurance and thus it must be saved for our people in the future. I expect to feature the current circumstance identified with water lack. I likewise mean to think about the outcomes and reasons for water lack. For this reason I have decided to survey the significant writing to help my contention. Towards the end I will finish up with certain recommendations that could demonstrate valuable for the protection of water assets for our people in the future. As of now our reality is confronting genuine danger of water deficiency in the twenty first century. The Toronto Star (2002) cited the figures from a report distributed by the United Nations in which it has been examined that as of now 1.1 billion individuals have no entrance to clean drinking water,

Tuesday, August 25, 2020

Sociological Perspectives on the Family free essay sample

Sociological Perspectives on the Family SOC101: Introduction to Sociology Instructor:â Jeanette Maxey August 15, 2011 Sociological Perspectives on the Family In the field of human science, there are various methodologies sociologists consider when examining humankind’s conduct. Sociologists contend that no single hypothesis is right without anyone else; yet to a limited degree, they draw on every one of them for different purposes. Sociologists vision the social world in various manners, which means considering the to be as steady and a proceeding with element. The individuals who have this view battle they are intrigued with the perseverance of social organizations, for example, family. Family is â€Å"one of the most significant parts of what befalls us over the existence course. † (Vissing, 2011) However, truly, the three significant hypothetical viewpoints, functionalism, struggle, and interactionism, are most ordinarily thought of and utilized by sociologists (Vissing, 2011). A few insights regarding family are the three significant gatherings: hypothetical, point of view, sway, and the foundation. By assessing the nuclear family from different sociological perspectives gives understanding into the advancement of socialization inside the familial structure and society on the loose. We will compose a custom exposition test on Sociological Perspectives on the Family or then again any comparable point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page The Institute of Family The nuclear family is regularly observed as a cultural establishment which starts the constructive and adverse procedure of social cooperations between individuals. In the course of the most recent decade what establishes the nuclear family has changed all through the world. Nuclear families in today’s condition are various in nature and may go past the extent of just guardians and their kids. Families can comprise of varieties seeing someone, for example, close family members, stepparents, half kin and additionally expanded non-organic individuals. Regularly, close relatives live in a similar family unit, close by, or close in heart until a condition of development or fitting age has been accomplished. Frequently individuals from the families have private and individual associations with one another. As indicated by B. Weston, â€Å"Americans are firmly dedicated to marriage, as southern Europeans, and furthermore unequivocally dedicated to independence, similar to northern Europeans. (Weston, 2010) Within the nuclear family there is a continuation of social cooperations between individuals that can impact and shape people groups reactions and responses to their bigger social orders. Functionalism Theory The functionalism point of view examines society on a large scale sociological level. Functionalists fight that every single cultural establishment are a tremendous syst em of associated parts cooperating saving the social framework overall to make and look after security. Functionalists have a positive perspective on society. Their reason is that society is a living being a lot of like the human body where every organ assumes an indispensable job in its endurance (Vissing, 2011). Like the activity of the human life structures, functionalists see that society experiences an investigation and analysis of the operations of the framework bringing about answers for reestablish ideal equalization. Functionalism further battles that every individual from the family is reliant of one another and adds to the working of the family in general. At the point when relatives are doing their part, there is parity, harmony and solidarity. At the point when a solitary part defies their job or duties, the family endures all in all causing irregularity, stress, strife and broken propensities. Functionalism proposes that the family works best when every part has contribution to concur or differ on choices. Having input is a feeling of strengthening which permits every part to feel approved, and the family can become dependent on the possibility of agreement of the gathering versus dictatorship. With agreement and collaboration the utilitarian family is better ready to add to the bigger society. People Functionalists accept people are socially molded to perform cultural capacities (Vissing, 2011). As indicated by data acquired from the Stanford Encyclopedia of Philosophy (Miller, 2007) functionalists contend that the nuclear family all in all is a higher priority than only one individual, since they are a result of social impacts, for example, their family, companions, and instructive foundation. In this way, the individual is created by society. From the functionalist point of view, one could reason that the individual’s viewpoint is molded by understanding their job, capacity and duty inside the nuclear family. Solidarity and progress are accomplished when every individual comprehends, submits, acknowledges obligation and is responsible in their job. Conflict and disorder are accomplished when even one part doesn't comprehend, won't submit or will not acknowledge and work inside their job. For instance, a dad would be required to be one who must give and ensure his family. This depends on principles of desires for what fathers should do and what parenthood implies in the given society of which they have a place. People who hold fast to functionalism would be established in their capacities, jobs, and desires that are anticipated from them. Social Change Functionalists accept cultural change is unsurprising and positive (Vissing, 2011). Social change inside the family is gotten ready for and anticipated. Social change and collaboration inside the family is sought after as a kid develops. A little child figures out how to walk; youngsters figure out how to dress themselves; and teenagers start picking their own music and style of dress. By graduation they are practically self-sufficient. For whatever length of time that kids and guardians concur with the jobs they are required to fill, the family can live in congruity and be beneficial. Perspectives on Society Functionalists see the nuclear family as an essential and imperative commitment to the more noteworthy society. The individuals who hold fast to the functionalist hypothesis battle that family’s unique design was to address the issues of the network and social request. Family and network have a shared profitable relationship. Families offer back to society through working, making good on charges, and getting taught. Functionalists accept that families cooperate inside their own miniaturized scale level society as a methods for improving their inner surroundings. Further, functionalism battles that society request is kept up through participation and agreement by its individuals (Vissing, 2011). Kids and guardians will see society dependent on the viewpoint of functionalism. Inside the nuclear family, if sound connection and comprehension has happened during the advancement of jobs and capacities, youngsters and guardians will be hopeful about achievement in the public arena and become givers. They will take a gander at society and figure out what job they are to play and live as needs be. Youngsters ought to be encouraged that living as per certain desires isn't oppressive. Guardians will have discovered that examining jobs with their youngsters doesn't need to be compromising and doesn't really subvert their job as guardians. Inside the functionalist point of view, people are set up to work inside society. Strife Theory The contention hypothesis is related with both Karl Marx and Max Weber. This point of view, like functionalism, approaches society on a full scale sociological level. The contention hypothesis has a skeptical perspective on society. The contention point of view comprises of three Key ideas: disparity, private enterprise and definition (Vissing, 2011). Karl Marx battles that the predominant society makes institutional laws and implements frameworks that help its capacity and control of assets (Vissing, 2011). In contrast to Marx, Max Weber battles that there are numerous status bunches who have different degrees of social force. Conversely, Marx accepted there were just two: industrialist and the working gathering. Weber further fights that strategic maneuvers a job in ethnicity, religion, governmental issues, and sex (Zarka, 2007). The contention point of view sees society as battles and strain between the gatherings. Social Change Conflict sociologists battle that while social change is a wellspring of contention and stress, it happens on a progressing premise and may have positive results (Vissing, 2011). Kids want more opportunity than duty. Guardians want their kids to show obligation so as to win opportunity. Change appears to not happen rapidly enough for the kids and too rapidly for most guardians. Perspectives on Society Families who cling to the contention hypothesis have been preconditioned to see life as a contention; in this way, they see society as a steady clash of wants and ways of life. As relatives experience circumstances they don't care for they may look to subvert or even overlook that part of society; if there are relational issues relatives might be uninterested in examining jobs. They may focus on defying the individual they are in struggle with or expelling the person from the situation of power over them. Interactionism Theory George Herbert Mead was credited for spearheading the interactionist viewpoint. Mead, a teacher at the University of Chicago, concentrated on the investigation of balanced circumstances and other little gatherings. Mead concentrated on non-verbal communication, for example, a glare or gesture. Humanist Charles Horton Cooley shared Meads sees. Mead put together his hypothesis with respect to the conviction that humankind’s insight and conduct is in a general sense social. He reasoned that language is an empowering image of social association. The shared trait of images is the thing that permits significant cooperations between people, just as the help of the advancement of jobs and the development of self-idea (Victor, 2010). Interactionists see society as dynamic in impacting and influencing ordinary social connections. Society is seen on miniaturized scale sociological level as a strategy

Saturday, August 22, 2020

Mertons theory

Mertons hypothesis Look into Mertons hypothesis and the naming hypothesis of aberrance. I. Presentation Your Essay Outline Expound on Compare and difference Mertons hypothesis and the naming hypothesis of aberrance in the main sentence. Sum up Mertons Theory in the subsequent sentence. Sum up Labeling Theory of Deviance in the subsequent sentence. Sum up Comparions differentiate in the third sentence. Quickly sum up so, the two speculations attempt to clarify wrongdoing from a social viewpoint yet one clarifies why wrongdoing starts while the other one clarifies why wrongdoing proceeds. in the last sentence of the main passage. In second passage you have to develop Mertons Theory. Think of one sentence summing up Mertons Theory. At that point compose two sentences explaining Mertons Theory. Make certain to back up your contention for Mertons Theory. In the last sentence progress from Mertons Theory to Labeling Theory of Deviance In third passage you have to develop Labeling Theory of Deviance. Think of one sentence summing up Labeling Theory of Deviance. At that point compose two sentences explaining Labeling Theory of Deviance. Make certain to back up your contention for Labeling Theory of Deviance. In the last sentence progress from Labeling Theory of Deviance to Comparions differentiate. In fourth section you have to develop Comparions differentiate. Keep in touch with one sentence summing up Comparions differentiate. At that point compose two sentences clarifying Comparions differentiate. Make certain to back up your contention for Comparions differentiate. In the last sentence change from Comparions difference to your so, the two hypotheses attempt to clarify wrongdoing from a social point of view however one clarifies why wrongdoing starts while the other one clarifies why wrongdoing proceeds.. In the fifth and last section, sum up Mertons Theory once more. Sum up Labeling Theory of Deviance once more. Sum up Comparions differentiate once more. At that point compose two sentences expressing your So to put it plainly, the two hypotheses attempt to clarify wrongdoing from a social viewpoint however one clarifies why wrongdoing starts while the other one clarifies why wrongdoing proceeds.. Diagram and survey the structionalist topics of wrongdoing and aberrance Auxiliary speculations of abnormality are like Mertons hypothesis. They clarify the causes of abnormality as far as the situation of people or gatherings in the social structure. During the 1930s Robert k Merton composed an article entitled Social Structure and Anomie. It got one of the most persuasive clarifications of wrongdoing and aberrance. He offered a social instead of mental or natural clarification. Specifically, it was a structionalist hypothesis as it saw the structure of society forming people groups conduct. As per Merton, American culture connects extraordinary significance to progress and achievement is estimated regarding cash and material belongings. There are standards which characterize real methods for making progress. These real methods incorporate picking up abilities and capabilities and professional success. The American dream expresses that anyone can make it to the top in the event that they invest sufficient effort. So much accentuation is set on material achievement that numerous individuals experience strain to veer off from acknowledged standards and qualities. Aberrance happens when they dismiss the objectives of accomplishment and additionally the real methods for arriving at that objective. For instance, a few people are enticed to utilize nay methods for getting to the top-regardless of whether that includes criminal conduct. Merton alludes to this weight as a strain to anomie. Anomie implies normlessness it alludes to a circumstance where standards no longer guide c onduct, where anything goes. Regardless of what the American dream says, not every person has an equivalent possibility at progress. The social structure forestalls equivalent chance. Specifically, the strain to anomie is most firmly felt by those at the base of the class structure. They are more averse to obtain aptitudes and capabilities expected to arrive at the top. Accordingly, they are bound to look for elective courses to progress. Merton recognizes five potential adjustments or reactions to the strain to anomie in American culture, similarity, advancement, ceremony, retreatism, disobedience. Similarity as indicated by Merton, the vast majority adjust in spite of the strain to anomie. Regardless of whether they dont make it, they keep on taking a stab at progress and follow the standardizing methods for arriving. Development, individuals who embrace the degenerate adjustment acknowledge the objectives of accomplishment at the same time, in Mertons words, they have little access to regular and authentic intends to getting effective. Subsequently, some develop they go to real methods, to wrongdoing. The strain to choose this adjustment is most prominent for those in the lower levels of the class framework. Formality, individuals who follow this degenerate course forsake the objective of achievement, yet stick unbendingly to the guidelines for instance, individuals in impasse, office occupations that follow their sets of expectations precisely. Retreatism, this degenerate adjustment includes a dismissal of both the objective of achievement and the regulating methods for accomplishing it. It applies to individuals who drop out-tramps, medicate addicts and constant lushes. Resistance, this includes a dismissal of ordinary objectives and implies and their supplanting with options. The progressive who looks to change society shows this sort of degenerate adjustment. Mertons strain hypothesis was an early endeavor to clarify wrongdoing and abnormality as far as culture and structure of society. It gave a sociological option in contrast to organic and mental speculations. Specifically, it offered a clarification for average workers wrongdoing. Whatever its shortcomings, Mertons work gave a spike to the improvement of further hypotheses of wrongdoing and aberrance. Mertons hypothesis raises various unanswered inquiries. In the first place, for what reason do individuals yet not others embrace degenerate adjustments? For instance, for what reason do a few people in the lower levels of the class framework go to wrongdoing yet others don't? Besides, Mertons hypothesis centers around people instead of gatherings. Wrongdoing and abnormality are frequently aggregate exercises. By what method would this be able to be clarified as far as strain hypothesis? Thirdly, wrongdoing and abnormality are not generally persuaded by a longing for money related increase. In what manner can exercises, for example, vandalism and battling between rival posses be clarified as far as Mertons hypothesis? In scan for these answers subculural hypothesis was framed. Subcultural hypotheses clarify aberrance as far as the subculture of a social gathering. They contend that specific gatherings create standards and qualities which somewhat not quite the same as those held by different citizenry. For instance, a few gatherings of hoodlums or delinquents may create standards that empower and reward crime. Different citizenry may view such exercises as improper, and emphatically oppose them. Subcultual speculations guarantee that aberrance is the consequence of people fitting in with the standards and estimations of the social gathering to which they have a place. Individuals from subcultures are not totally not the same as different citizenry: they may communicate in a similar language, wear comparative garments, and append a similar incentive to family life. In any case, their subculture is adequately unique in relation to the way of life of society all in all to prompt them submitting acts that are for the most part viewed as freak. Frequently, basic and sub social hypotheses are consolidated, as in Albert Cohens examination of wrongdoing. The improvement of subcultures is clarified as far as the situation of gatherings and people in the social structure. Cohen was the principal humanist to build up a subcultual hypothesis of common laborers wrongdoing and aberrance. He inspected reprobate packs in low-salary, downtown zones. Wrongdoing alludes to the lawbreaker and against social demonstrations of youngsters. Cohen concurred with Merton that the standard estimation of progress makes issues for youthful common laborers guys. Many do severely at school and neglect to procure the abilities and capabilities required for progress. Utilizing Durkheims idea of anomie, Robert K Merton, an American humanist, built up his hypothesis of abnormality by breaking down the American prize framework. Mertons contention is that in an all around managed society, objectives and the methods for accomplishing these objectives are coordinated in that they are accessible to all in the public eye. In certain social orders the acknowledged methods for accomplishing these objectives are not accessible to all, henceforth the individuals who wish to accomplish the objectives, yet can't do as such through authentic methods, must adjust to the circumstance. Merton introduced a typology depicting the methods of adjustment. The significant part of the typology is the connection between the social objectives and the regulated methods for accomplishing them. I will depict the typology in the accompanying passages. Howard S. Beckers marking hypothesis of aberrance declares that abnormality and congruity result, less from what individuals do, yet from how others react to those activities. It examinations how definitions for freak conduct are made by social gatherings. Merton at that point sets out a typology of methods of adjustment as far as congruity, or non-similarity, to social objectives and systematized implies: 1. Advancement tolerating social objectives yet utilizing ill-conceived implies, for instance, property burglary, swindles. 2. Ceremony adherence to implies while disregarding the objectives, for instance, bureaucratic adherence to routine making a halfhearted effort. 3. Retreatism withdrawal, quitting socially characterized alluring conduct, for instance, drunkards, addicts. 4. Defiance dismissal of objectives and means, however a positive endeavor to supplant them with elective qualities, for instance, political progressives, strict prophets. Mertons investigation proposes that degenerate conduct is utilitarian. In the first place, for the people in question, since it empowers them to adjust to the conditions in which they get themselves. Also, second, for society in general since methods of individual adjustment help to keep up the limits among adequate and non-satisfactory for

Why Launch An Advertising Campaign :: essays research papers

Why Launch An Advertising Campaign To begin, when your organization is simply getting set up in the British showcase, shoppers will have no information on your item, we should support or convince the shopper to purchase your item. To make clients mindful of the item we should promote. Huge scope publicizing for the most part comprises of promoting on TV, Radio, papers and other huge scope media. This guarantees that promoting arrives at the biggest measure of individuals in the most limited measure of time. All things considered, the shopper will be increasingly inspired by the item if they know about on a national level, for example, TV or Radio. We should keep an eye out for different organizations in Britain that sell a comparable item or abroad organizations that sell in Britain so Pakanawa can break down the British showcasing technique and enhance it. Market Segmentation is likewise another factor to pay heed to. Market division assists with separating items for various age gatherings. For most item, there are fragments of the market that you have to explicitly publicize to. Fore model, various techniques for promoting would be required if you were to publicize to guardians than to the youngsters. For a great deal of items their are a great deal old enough gatherings that you have to publicize for and these must be thought about. We should examine the distinctive market sections that are material to Pakanawa and explore how we can misuse these extraordinary advertise sections. An advertisement crusade is a truly reasonable thought in light of the fact that nobody will know about our items without the utilization of publicizing. This implies we should focus on a decent advertisement battle so individuals will think about our items. Rough costs are appeared beneath for enormous scope publicizing: TV                    Price concurred with organization (500,000 + ) Radio  â â â â â â â â â â â â â â (250,000 + ) Newspaper ancestry adâ â â â â 250 Newspaper full pageâ â â â â 700-900 Cinema bookletsâ â â â â â â â â â 650.00 per film Flyers 0.08 per flyer As is appeared above, promoting is extravagant when done for an enormous scope so to legitimize any type of enormous scope publicizing it must be demonstrated to be successful. At Pakanawaâ„ ¢ we should think about all edges of the media and arrive at a resolution about promoting. What kind of promoting would it be a good idea for you to utilize? By a wide margin the most broad of these methodologies is Television promoting. A enormous measure of individuals sit in front of the TV and this kind of promoting will arrive at numerous social gatherings. Despite the fact that this sort of promoting is over the top expensive and much more so during top occasions, TV promoting ought to be seen by the majority and empowering a ton of new clients, so in time, TV publicizing will pay for itself.

Friday, August 21, 2020

Trading Financial Risks Essay Example | Topics and Well Written Essays - 1250 words

Exchanging Financial Risks - Essay Example Studies by Center for Immigration Studies show that the quantity of unlawful workers in the US dropped from 12.5 million out of 2008 to 11 million out of 2007. The examinations additionally show that Mexican workers comprise 56% of the outsiders, the Latin Americans and Africans structure the rest of the division (Hoffmeier, web). Individuals have a negative disposition towards migrant, and this add to the issue of the settlers. The vast majority feel undermined by outsiders and have created negative demeanor towards them. This article will give a conversation on why individuals need to change their mentality towards settlers with connection to US case. All are illicit workers There is no nation on the planet without foreigners, much of the time migrants contribute similarly to the country’s advancement. The assembled state isn't a special case since settlers have contributed a ton in the country’s advancement. Commitments by workers are clear over the social, political , and monetary fields in the nation. The United States drives the globe as far as monetary, political, and social qualities. This suggests there is a cozy connection between the country’s improvements and the enormous number of migrants. Being the main nation is certifiably not a troublesome issue for to the United States in any case, keeping up its worldwide position is an issue. As expressed by Kesselman, Krieger, and Joseph, in spite of the US being the most impressive nation, it has an issue of keeping up its prevalence (18). The nation should, along these lines keep up the individuals who drove or added to its turn of events. The workers are the fundamental benefactors of these improvements in this way, the nation ought to think about reexamining its strategies on migration. Law isn't adequate arrangement The United States utilizes its law to isolate its residents in to legitimate and unlawful residents. The law proceeds to recommend outcomes on the later gathering so as to dishearten illicit migration into the nation. From history, none of those individuals who case to be legitimate US residents went to the nation lawfully since the main outsiders from Europe attacked the nation. Kivel affirms this contention by expressing that the US residents are themselves unlawful workers, and henceâ unable to settle on which migrants are legitimate or illicit (60). Kivel proceeds to contend that prejudice is the primary instrument that is applied in deciding illicit and legitimate vagrants (60). From this contention, unmistakably a great many people in US are alluded to as unlawful outsiders dependent on their racial foundation. From his contention, Kivel finds the connection between the legitimateness of the intrusion of North America by Europeans pilgrims and the unlawful movement issue. In his contention, Kivel takes the issue to an individual level and poses the inquiry; â€Å"why don't we say the Europeans attacked North America?† (Kivel 60). Kiv el proceeds to express that in most time the term intrusion is utilized by the Americans to portray the attack of the nations by Japanese and Chinese financial specialists and Haitian exiles, and this isn't right. His examination on the issue demonstrates that the law isn't adequate in figuring out who is a legitimate or an illicit worker of United States, and it ought not be utilized to mislead others. Also, the law of a nation ought to be simply and regarded and accordingly, it should give every one of its kin equivalent open door just as remuneration them with equivalent measures for any misstep they submit. From this announcement in the event that we will keep on asserting that migrants

Thursday, August 6, 2020

Finding Time

Finding Time So Ive been in classes here for, as of yesterday, one whole month. Time goes by pretty fast. Really, really fast. When I came here I was super worried about adjusting to classes and being able to keep up with the pace of the content that was being fed to me. Turns out, (for me,) that understanding the material isnt the hardest part of coming to MIT (at least, not yet). Thats not to say that the pace of learning isnt very, very quick (because it is), but Ive definitely found that its way more difficult to actually find the time to learn how to integrate sec^3(x) than actually learning it. Between lecture and recitation and psets and eating, (and sleeping?), it seems like Im doing at least something  all of the time. One thing thats vital to learn how to do is to manage your time effectively, which is something I have literally never done before. Keeping a calender definitely helps. If Google Calenders didnt send me a reminder every half hour before class, Im pretty sure I would be missing a lot of class. Its good to try to plan things out before hand. Im as scheduled as I possibly can be (which is not a lot), and Ive found that it really helps to accomplish tasks. While managing time is important, another thing Ive been realizing is that sleep (yes, sleep,) is a pretty big deal also. There have been many nights where Ive been up till 3 AM in the Hayden Library (an awesome place to study, by the way,) doing psets, when Ive just had to force myself to stop studying and go to sleep. Getting all your work done is for sure a priority, but everyone who goes to MIT is a person, and people need sleep, and well, maintaining ones sanity (and I hope youll agree,) is also a priority. So whats the point? I dont really know. Find time to do stuff other than work (that isnt just sleeping). Carve time out to do what youre passionate about, to hang out with friends, and explore Cambridge and Boston you know, normal people stuff. Ive slowly been able to make more time for music. For me at least, I feel as if my passions are what got be here anyways, so it just wouldnt make sense not to pursue them at MIT. So heres a (very abridged) list of things Ive been doing: Super Smash Bros. Last night I spent at least four hours straight playing SSB. Here at Senior House we actually play a mod called Project M which basically takes the characters from the Wii version and puts them into the context of SSBM and balances everything out. I usually play Link. Im pretty good. (Thanks to my friend Chantal for this photo~) FIlm Development and Printing. So Im in a class called Digital and Darkroom Imaging, where we basically take film photography and develop and print the photos ourselves in a darkroom. This is my first print a shot of the Stata Center. I definitely need to up the contrast a bit for the next prints though. Also this was a picture taken with an iPhone of an actual photo, so the quality isnt really there. Anyways, Id like to write more about the whole photographic process in more detail eventually. Programming IRC bots. Again, here at Senior House, some of us use a pretty cool messaging service called Slack to communicate with each other. It lets users write bots that basically do whatever you want them to, so me and a friend have been writing some (extraordinarily pointless) bots. One that Ive been working on is lovingly called pybot, a terrible bot written in Python that rarely does what you want it to. For example, when you type pybot !cumberbatch in any channel, pybot returns some permutation of Benedict Cumberbatchs name. Hopefully pybot can get its own blog post one day. Its list of features is extensive and monotonically increasing in uselessness. Ive been doing all that, and a lot of other stuff. Ill finish up with a list of things Id like to do. Do more origami. I love origami, and I design a lot of it, but I just havent gotten the chance to get involved with it at MIT yet. Im on the OrigaMIT mailing list, but havent attended any meetings yet. I need to go. Finish that song Im working on, and release that EP of IDM tracks. Seriously, its gonna be great. Clean my room. There is no excuse for this. So thats it for now. When youre here its important to remember to keep yourself sane do stuff you enjoy doing. (And maybe clean your room.)

Monday, June 22, 2020

Views on Whether China will Lead Space Exploration - Free Essay Example

Launching the countrys first experimental space station, and building the Beidou navigation system, Chinas ambitious space program has made great progress in recent years. Surrounded by great triumphs, many Chinese people seem to have developed an illusion that their country is going to take the lead in space exploration. However, as the leader in space race, the US space industry is supported by the best science institutions in the world, and possesses technologies that is far beyond the Chinese space industry. This essay will make some comparisons between the space technology of China and the US, and clarify that China is far from ready to take over the position from the US in space exploration. First of all, we have to talk about the most fundamental technology required for sending satellites into orbit- rocket technology. Since the 1950s, America has developed five series of rockets. Among them, the commissioned Delta IV heavy is the most powerful rocket on the planet. It can carry 28.37 tons of loan to LEO (the low earth orbit). In China, the most often used LM IIs LEO capacity is only 8.8 tons, and the latest and most powerful Long March Vs LEO capacity is 25 tons. Although Delta IV heavy and LM V seems to be almost equally powerful, the status of LM5 is presently very unstable-one failure in two flight, the success rate is only 50%. Also, the first launched of LM5 in 2016 is 12 years later than Deltas. Moreover, US company SpaceX has developed mature technology of reusable rocket. Not only did they manage to cut down the cost of launching by 30%, they made it possible to get a rocket ready for a higher launching frequency. As we can see, although we cheerfully celebrate for Chinese rocket advancement, the US is already far ahead. The mission of the rocket ends quickly after the launching, and the rest of the exploration is handed over to various kinds of satellites. Although Chinese space station and moon rover has caught the attention of the world, China barely has any satellites launched for scientific purpose. Most of the satellites are launched to show the power of the nation. But when we take a look at the US, we can see that its satellites are voyaging across the solar system, and almost every knowledge that we have of the outer space is provided by US scientific satellites. Instead of showing off power, they are used to support advanced theories, and push human knowledge forward. Obviously, thats what space exploration should concentrate on, and China seems to be a little bit off track. In conclusion, although Chinese space technology has had tremendous improvement, its still too arrogant to say that we are surpassing the US. There are still many new technologies to develop and many years to go. Only by acknowledging our real position, instead of living in imaginary circumstances, can we recognize ourselves and go further. Reference List: 1.https://www.spacex.com/about/capabilities 2.https://www.cnsa.gov.cn/n6758824/n6759008/n6759012/index.html 3.https://www.nasa.gov/ 4.https://www.space.com/40360-delta-iv-heavy.html

Monday, May 18, 2020

The Convention On International Trade Of Endangered...

Introduction to the international agreement. †¨ The Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) was put in place on July 1, 1975 to address the need to protect species on a global level by controlling international trade. The aim of CITES is to protect species that are considered endangered (Couzens, 2013). CITES uses three Appendices to evaluate which level the endangered species should be put in. Appendix I includes species that are threatened by extinction due to trading (Couzens, 2013). It bans any trading of these species related to commercial purposes and any trading that could be harmful to their survival (Wiersema, 2013; CITES). Furthermore, any export, re-export and import permit must be needed for any accepted import, export or re-exported purposes (CITES). Appendix II includes species that may not be perceived near extinction, but regulations regarding trade are put in place to control and regulate it to prevent any endangerment (Wiersema, 2013; Couzens, 2013; CITES). Additionally, any live animal or plant must be cared for with minimal risk to injury, health and treatment during the trading process (CITES). Any export, re-export and import permit must be needed for trading purposes (CITES) . Lastly, Appendix III according to CITES is controlling trading of species to prevent and/or diminish any likelihood of exploitation (Couzens, 2013; CITES). Any export, re-export and import permits are needed relating to tradingShow MoreRelatedAnnotated Bibliography On Kenya Trafficking Legislation2330 Words   |  10 PagesKenya Trafficking Legislation 1. Introduction and CITES: Convention in International Trade in Endangered Species In 1975, the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) came into force. Today, there are 179 countries who are â€Å"member parties† to the Convention. Each â€Å"member party† has some form of domestic legislation that implements CITES, thereby enumerating what is considered illegal trafficking in wildlife in that country and indicating what prosecutorialRead MoreIllegal Animal Trade Essay890 Words   |  4 Pagesprofit. In the past 400 years, 350 species of animals have gone extinct (Ryder, 214). Illegal trade generates billions of dollars and is therefore highly popular. There have been many regulations placed upon this trading. Some have been successful and others have not. Governments across the world have placed regulations on this illegal trade and treatment of animals, but it is still an issue. To what extent have governments been successful in stemming illegal animal trade? People smuggle animals for manyRead MoreUnited States On International Trade1223 Words   |  5 PagesThe CITES is an international agreement that entered in force the 1st of July 1975. It is designed to prevent any threat, caused by international trade, towards the survival of specimens of wild animals and plants. The global scale of the trading network nowadays imposes this convention to have an international scope, thus to include 181 parties protecting more than 35,000 species This treaty has 2 main purposes: it aims to improve the working of the Convention, also, ensure that CITES policy developmentsRead MoreEssay on Biodiversity7414 Words   |  30 Pagesnot only the ecosystem level, but for specific species and genetic material as well. Research has shown the importance of every organism and their role in the global ecosystem, and legislation has gradually matured to protect not only species which may become endangered, but the habitats they need to survive as well. Growing consciousness surrounding environmental issues has enabled these protections to be implemented through various international agreements as well as through the adoption intoRead MoreEssay on Protecting Biological Diversity6352 Words   |  26 PagesBiological Diversity Biodiversity is a major concern in international and national politics. How can we manage our environment and preserve what we have before all is lost and exhausted? `This question is a main concern for present and future generations. 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Combating Illegal Trade in Wildlife Studies suggest that fewer than 30,000 rhinoceros now reside in Africa and AsiaRead MoreZoos And Animal Purposes Of Zoos1727 Words   |  7 PagesZoos and similar facilities that publicly exhibit wild animals have existed throughout history, beginning as far back as Ancient Egypt. In the past, animals were kept in small cages and used by rulers to display their wealth and satisfy the curiosity and fascination surrounding wild creatures. Society’s views about zoos have changed. No longer are people willing to view animals pacing nervously back and forth behind bars. Instead, the public has begun to express concern for the welfare of the animalsRead MoreThe Whaling Of Whaling Nations1462 Words   |  6 Pages1. What is the IWC? In 1946, whaling nations established the International Convention for the Regulation of Whaling in order to prohibit the killing of certain endangered whale species, set quotas and minimum size for whales caught commercially and regulate the whaling sea sons. This convention was not an environmental agreement, but a club of whaling nations to regulate the practice of catching whales. The International Whaling Commission, (IWC), was the decision making body in charge of the regimeRead MoreShark Finning Should Stop The Sharks1754 Words   |  8 Pagespopulations may never recover from the damage we have already inflicted.†-Seashepherd.org (no specific author). This is a huge problem. As I said, they are important to the ocean’s environments, which will as I said cause a lot of damage to other species of marine life. Since we have already killed well over 100 million, and because of how long it takes to reproduce, it will take them somewhere over 100 years to gain at least  ¼ of their past population. That is how much of a dent we have made inRead MoreWorld Organization For Animal Health Organizations828 Words   |  4 PagesForeign animal disease, or transboundary animal diseases, has become a concern worldwide as i nternational trades increase and foreign investment restrictions loosen in the recent decades. Transboundary animal diseases, defined as â€Å"those that are of significant economic, trade and/or food security importance for a considerable number of countries; which can easily spread to other countries and reach epidemic proportions; and where control/management, including exclusion, requires cooperation between

Tuesday, May 12, 2020

Personal Assessment Of Strengths And Areas For Development

What did you learn about your leadership? Personal Assessment of Strengths and Areas for Development. I have more than one overdone strengths. One of them is over-optimism about people, organization, and trust in the management team. Whether it’s upper level, or middle management, I always feel that they know the best, and they know what they are doing. I only see that everything is done accurately as they are versus how they could or should be. Remaining loyal to others and the organization does cause issues for me, because others don’t normally see it that way. Trying to make things easier for others, or trying to be less of a burden on others is perceived as I have no backbone of myself. Defending the rights of others is seen as I’m just always siding with the others. Ensuring others are valued is seen as what do I need from them. Being sincere is seen as I don’t know what I’m doing, and am very easy to please, so I can be ignored. Involve family and friends to point out to me when I’m over using my strengths. This will make me aware of what I really need to concentrate on. This will help me focus and align my strengths on the needs of everyone, and the organization, and concentrate on other people who have complementary strengths. Realization that my overdone strengths could in fact be detrimental to not only my progress, but also others. In general, overdoing it may hurt my effectiveness just as much as underdoing it. I have to be more cognizance of how others areShow MoreRelatedReflective Reflection895 Words   |  4 Pageswhich is an area of weakness. In my journey towards a leadership role, I will incorporate reflective process to help me develop skills to become a strong leader. Leadership Assessment Reflection Leadership Diamond Assessment The Leadership Diamond consists of four areas that make up the diamond and in the middle of the diamond is â€Å"Greatness† (Koestenbaum, 2000). The other four areas that make up the diamond are; Ethics, Vision, Courage, and Reality. The Leadership Diamond Assessment results reflectRead MoreLeadership Ethics Of Occupational Therapy1484 Words   |  6 PagesLeadership Ethics in Occupational Therapy S-LPI and Strengths Reflection and Analysis Describe and Reflect: †¢ Personal Leadership Strengths and Domains. When it comes to leadership strengths and domains I felt that the strength finder did a nice job of identifying my qualities. My top three strength finder results were relator, harmony, and restorative. My favorite quality and the one that I associate most with when it comes to personal leadership strengths is relator. I take pride in being able to formRead MoreSkills for LAND A1 2015 1978 Words   |  4 PagesTitle: Land-based Outdoor and Adventurous Activities – The Knowledge, Risks, Participation, Review Development IV’d before Mark Wilson Date 22/4/13 issue by: IV’d: Date 16/4/15 Date 21/5/15 Issued: Due: Feedback Due: 11/6/15 Student Name: ................................................................. Assessment Criteria Outcome P M D R 1 P1 M1 X 2 P2 X X 3 P3 M2 D1 P4 M3 D2 4 P5 M4 X P6 X X This assignmentRead MoreR Assessment : An Environmental Rating Scale1726 Words   |  7 PagesThe ECERS-R assessment is an environmental rating scale that is designed to assess group programs that serve children ages two through five. The assessment is constructed into seven categories that focus on the various interactions that take place within a classroom setting. They include interactions with environment, teachers, parents, and other children. For this assessment, the chosen facility is the Cornerstone Center for Early Learning. This facility serves children six weeks to five years oldRead MoreThe R Assessment Is An Early Childhood Environment Rating Scale1712 Words   |  7 PagesThe ECERS-R assessment is an early childhood environment rating scale that assesses group programs serving children ages two through five. The assessment incorporates seven categories that focus on the various interactions that take place within a classroom setting. They include interactions with env ironment, teachers, parents, and other children. The ECERS-R emphasizes the inclusion of children with disabilities and cultural diversity. For this assessment, the chosen facility is the CornerstoneRead MoreUnit D6015313 Assess Workbook851 Words   |  4 Pagespractices of assessment Assessment Workbook Learner Name:  ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­_________________________________________________ Assessor Name: _________________________________________________ 1.1 Explain the function of assessment in learning and development What is the function of assessment in learning and development? Answer Assessor Feedback (if required) 1.2 Define the key concepts and principles of assessment What are theRead MoreLeadership And Followership Assessment. Teaching Is A Complex1135 Words   |  5 PagesLeadership and Followership Assessment Teaching is a complex profession in which the individual is simultaneously a leader and a follower. They work independently and in teams with clear objectives that must be met to ensure not only personal success but that of their students and school. In recent years, more attention has been placed on followership in the field of education. Robert Darwin Nigel Ammon explained that, â€Å"leadership provides the opportunity to influence the lives of each andRead MoreEducational Psychology and Assessment1205 Words   |  5 PagesCertificate in Teaching in the Lifelong Learning Sector - (Intensive) |Unit Title |CTLLS UNIT 3 - Principles Practice of Assessment | |Theory Assessment Number | | |Candidate Name |KEN PHILLIPS |Candidate Number | | |Date Issued | Read MoreLiteracy Learning Plan781 Words   |  4 PagesSupport assessment for learning 1.2 Summarise the difference between formative and summative assessment.3/3 Formative assessment helps teachers improve of deliverance of lessons and teaching by formal or informal feedback by observation from instructors. Formative assessment can help teacher identify their strengths and weakness, what works well and areas which need improvement. Formative assessment is also used to give ongoing feedback to pupils regarding their overall progress, areas of strengthsRead MoreA Brief Interpretation Of `` Texas A M University- Kingsville ``1322 Words   |  6 PagesThe Clifton’s StrenghtsFinder (CSF) is an online measurement composed by the Gallup Organization. It identifies an individual’s personal talent and utilizes each of these traits as strengths. There is a total of 180 items which initiate strength based developmental process within work and academic settings. The Purpose of this interpretation is to describe the assessments developmental and application procedures that provide validity for this online measure. â€Æ' A Brief Interpretation of the StrenghtsFinder

Wednesday, May 6, 2020

My Second Child Is My Life Full Of Amazing Opportunities

This is the time of year when young people go off to college. Four years ago, I too had the privilege of sending my son, Christian, to Chapman University in Southern California. Our ride was filled with memorable moments. We talked, I shared, and we reminisced for hours. There was a lot of laughter and tears. These were the last hours I had with Christian, so I covered the topics. We talked about his walk with Jesus, forming new relationships, following God, and over-aggressive girls, topics we’ve talked before many times. With a very sincere and thankful heart he told me that his dad and I have done a great job of teaching him life lessons. We arrived at the university and helped him move in. Then it was the time to say good bye. I get†¦show more content†¦I know my daughter is going to do great! Having one child that has graduated from college and another starting in a few weeks, I’m reminded of how pivotal this time of life is for our young people. The decisions that you make in life and the choices you make during your college years will impact your life forever. For me, there are three important questions a young can person ask as they start college. 1.Where will I spend eternity? College is about learning and future career aspirations, but what’s even more important are eternal questions. A few weeks before I started college, I made the most important decision of my life. I didn’t make this decision out of fear but out of encountering God’s amazing love and grace. On a beautiful Sunday afternoon thirty years ago, I decided to believe with all my heart that Jesus Christ, the son of God, came to this world to take my sins away. I repented of my sins, and accepted Jesus in my heart. I was indwelled with God’s Spirit and reconciled with God the Father. From that day on I knew that God was my companion and that he had a purpose for my life. Most importantly, I understood that I was loved by my Creator. Everyone should live with a sense of spiritual urgency and be thinking about eternal life. Young people tend to think that they we will live forever and that there is no rush to ponder spiritual things. They’re full of hope and often carefree, but life can pass so quickly. I had a classmate who committed suicide

Concepts, Control and Choice Between the Matrix Trilogy and Plato’s Allegory of the Cave Free Essays

The human mind may be seen as a sophisticated computing machine which has for its object of thought that which we call reality. In a certain sense, scientific knowledge and technological developments continuously define and redefine our sense of what is real. Questions concerning reality are questions that are paradigmatically philosophical. We will write a custom essay sample on Concepts, Control and Choice Between the Matrix Trilogy and Plato’s Allegory of the Cave or any similar topic only for you Order Now A paradigmatically philosophical question is a question that is both familiar and strange. This familiarity and strangeness of reality manifests itself when we try to ask ourselves the question: What is reality? On a preliminary note, both The Matrix Trilogy and Plato’s Allegory of the Cave present us with fundamental questions concerning reality and knowledge. Moreover, both The Matrix and Plato present us with questions concerning a very important characterization of the human being: our capacity for choice which is built upon the concepts of rationality and autonomy. As rational and autonomous beings, we are responsible for the choices that we make. In 514a of Plato’s work called Republic, he offers the Allegory of the Cave as an analogy for the educational progress or enlightenment of the soul. In Plato’s theory of the Divided Line, he uses the sun as a metaphor for the Form of the Good, which for him, is the proper object of thought. It is important to note that Plato assigns an ontological status to the Forms. The Forms are real, so to speak. In the allegory of the cave, he uses a surrogate metaphor for the sun: the fire within the cave. The main thrust of the Allegory of the Cave is to contrast life within the cave with the life outside of it. The cave, in Plato’s work, is a prison wherein the individuals dwell in the world of semblances. Inside the cave, the prisoners only see shadows of objects produced by the light coming from the fire. Plato uses the object-image metaphor to illustrate this point. What we may thus infer is that knowledge and reality, in Plato’s account of them in the Allegory of the Cave, comes in degrees. Regarding this particular differentiation between object and image and the real from a mere semblance or copy, Cornford writes that Plato views â€Å"†¦a world of intelligible Forms separate from the things our senses perceive† (2). In effect, Plato envisions reality as that which is absolute and accessible only through thought in contrast with mere semblances or copies that we find in the sensible world. Whereas Plato considers reality as absolute, the Matrix Trilogy depicts not just a reality but ‘realities’ which overlap each other. Morpheus presents Neo with a dilemma when the latter has to make a choice between which pill to take. The evidence of the aforementioned necessity to choose is evident as Morpheus states that â€Å"no one can be told what the Matrix is (since its existence is something that one ought) to see for one’s self†. In this sense, the discovery of reality is to be understood as an act which involves the reacquisition of a new perspective in which one may understand reality per se. According to Irwin, the similitude of Plato’s conception of the Forms in relation to the conception of reality as presented within the aforementioned text is evident if one considers that â€Å"as with the Forms, it is not a literal ‘seeing’ (which is involved) but a direct knowing that brings understanding of the Matrix† (14). In the movie, the red pill stands for ‘truth’ which eventually allows Neo to see behind the deceiving reality produced by the matrix. In very important respects, the red pill also stands for the biblical interpretation associated with the Tree of Knowledge from the Garden of Eden. In the film, the red pill induced the discovery that the world in which Neo lives is not real but a mere virtual reality (Lloyd 32). The fact of the matter is that Neo’s body is stored in a body farm with his mind plugged into the matrix. It is not difficult to see the apparent similarity with this state of affairs with Plato’s Allegory of the Cave. In effect, we may say that Neo and the prisoners in the cave are in a state of illusion. Both Neo and the prisoners in the cave are presented with two options: to remain in the state of illusion or to liberate themselves from the virtual reality of the matrix or the shadows in the cave. The meaning of human life then, its purpose and moral integrity in a physical or bodily existence in the context of The Matrix is to be found in human beings’ opposition to the illusions produced by the Matrix or in a more academic terminology, ‘technological modernity’ and by restoring the natural world. In today’s world, there is a clamor for a paradigm shift in terms of adapting to the demands of modernity. Such a shift is considered by Beck as necessary when he writes that: A new kind of capitalism, a new kind of economy, a new kind of global order, a new kind of politics and law, a new kind of society and personal life are in the making which both separately and in context are clearly distinct from earlier phases of social evolution (81). In line with this, it is important to note Agent Smith’s initial explanation as to the creation of the Matrix. According to Agent Smith, the Matrix was â€Å"designed to be a perfect human world where none suffered†. The result of the design, however, remained as an ideal. Agent Smith noted that the reason for this lies in the imperfection of the programming language used to depict that perfect world. He notes, â€Å"I believe that as species human beings define their reality through misery and suffering. The perfect world was a dream that your primitive cerebrum kept trying to wake up from†. Questions concerning the meaning and purpose of human life are further explored on Matrix Reloaded and Matrix Revolution. They provide more complicated and dialectical approach of what it means for a human being to live in a technological world. The aforementioned complexity may be inferred from comparing the possibilities that are evident in the presentation of the worlds in the three movies. It is important to note that in the first movie, the matrix and the machine from which it gets its sustenance only seems to provide less complicated and normative possibilities evident in its ‘either-or’ presentation. It is at this particular aspect point where one may say that Reloaded and Revolution provide a more appropriate construal of the human condition. These two were able to explore not only the diametrically opposing views on technology and human society but also their complex interdependence. It is not difficult to see that the moral dilemma posed by Reloaded and Revolution then, is not simply to escape from our technological milieu, but to discover and rediscover what it is that enables us to be and to remain ‘human’ within such a world. Furthermore, the narrative suggests that the threat of a nihilistic instrumentalism is to be found, not simply in the external world of technological devices and systems prima facie, but in that moral and metaphysical trajectory underlying a mechanistic technoscience. The urgent task that it points to is thus to contest the nihilism of the Baconian dream and to recover those deeper sources that can sustain moral and spiritual experience and relationship even within a highly technologically advanced world. Another important aspect that ought to be given emphasis is the ‘divide’ existing behind those who know the truth [or reality] and those who do not know. Zion, the last bastion of humanity, represents that which is real. Why is it important to point out the so called divide? The answer is rather obvious. This particular aspect further generates systems of power and power relations. In a certain sense, it maintains political power. Whoever creates the divide, the fake choice, is placed at the point of authority and ultimate control. Withholding the knowledge of one world from another is simply a tool of this control – and the Plato’s Cave, so often referred to in discussions on The Matrix, does not necessarily have to refer to Zion alone. It represents any society where the knowledge is withheld from both sides of the divide, and where the self-examination of each group is discouraged of stepping over into examination of the whole system. Mindful of the points of convergence between the Matrix Trilogy and Plato’s Allegory of the Cave in terms of their themes and philosophical underpinnings, we may safely add that both of them employed, in one way or another, the use of myths and metaphors in terms accounting for the concept of reality. If we are to characterize the ancient mind, we may say that it thinks in terms of metaphors. Metaphorical thinking is still one of the ways in and through which we try to explain and appropriate for ourselves various phenomena. One may take the time to consider how, for instance, we used to explain to ourselves that ‘the universe is a machine’. This was the metaphor during the time of Leibniz which continued to flourish in the advent of scientific reductionism. There remains, however, a significant difference in the Matrix Trilogy and Plato’s Allegory of the Cave. Whereas, the path to Zion, the representation of that which is real requires Neo and the others to rebel against the matrix for them to be able to liberate themselves, the path to Plato’s Form of the Good, that which is real, requires introspection and a life of contemplation. This is because Plato is primarily concerned with questions of ontology than questions of politics or even ethics. In the case of the Allegory of the Cave, Plato seeks to explain the nature of reality and knowledge. He is concerned with the liberation of the mind from ignorance and dogmatism. Human beings’ capacity for reason is what distinguishes them from other forms of life in the universe. Rationality is an excellence of the noble soul. How to cite Concepts, Control and Choice Between the Matrix Trilogy and Plato’s Allegory of the Cave, Papers

Whats the matter with tax exemption Essay Example For Students

Whats the matter with tax exemption? Essay Not-for-profit institutions are making out like bandits, the Philadelphia Inquirer told readers in a blistering series of news articles and editorials last spring. Although it did not single out arts organizations, the newspaper questioned the charitable merits of nonprofits ranging from hospitals, universities, foundations and museums to country clubs, trade groups and professional surfers. Added up, their tax exemptions deprived the Treasury of $36.5 billion in 1992, according to the Inquirer, and that figure excludes local property taxes, state and city sales taxes and taxes waived for churches and religious groups. Flawed assumptions and oversimplifications aside, the energetic crusade struck a resonant chord in Congress. With a gaping deficit to worry about, not-for-profit tax breaks must look to lawmakers a lot like Charlie Chaplin to his starving companion in The Gold Rush. Mighty tempting. With direct support slashed almost to the bone, legislators have already begun chipping away at special postal rates and other indirect subsidies. Seizing this hot issue, Rep. J.J. Pickle (D-Tex.) convened the House Ways and Means Oversight Subcommittee in June to review whether not-for-profit entities are complying with the spirit of the tax code. In opening remarks, Pickle charged that widespread abuses are cheating the federal government of tax revenues. He put not-for-profit institutions on notice to expect a full reappraisal. Change is needed and long overdue, he declared. No one is predicting yet a wholesale sack of the not-for-profit community, but congressional prodding and media broadsides are likely to trigger a great deal of soul-searching in the theatre community and some legal steps to safeguard tax benefits. It means profound change possibly, profound reexamination certainly, warns Judith Golub, executive director of the American Arts Alliance. For now, theatres face added time and costs for compliance with existing legislation. Farther down the road, everything is up for grabs. We dont know what is in Mr. Pickles head, Golub says. But theatres may have reason to fear legislators scalpels. Because theatre is the only performing art with both nonprofit and commercial wings, theatres must be especially vigilant or they could face added scrutiny, cautions Peter Zeisler, executive director of the Theatre Communications Group. Acting to preserve its tax exempt status while fostering co-operation with commercial producers, the Manhattan Theatre Club recently established a wholly owned, for-profit subsidiary. We took a conservative position, says managing director Barry Grove, because our tax status is important to us. Meantime, the Inquirer is expected to repackage its reporting in book form that should gain even wider attention. To be sure, some of the grievances are well founded. The newspaper documented the nonprofit sectors size and extraordinary growth, the slack requirements for exemption and a few egregious cases of overcompensation and other abuses, especially among well-heeled hospitals, universities and religious institutions. No one in the bona fide not-for-profit world doubts that some abuses exist witness the scandal at United Way that sent its richly paid executive director packingor questions the need to punish organizations that commit fraud in not-for-profit guises. In its zeal to justify headlines, however, the Inquirer overlooked reasons why some institutions received tax benefits in the first place. By defining the not-for-profit mission in its narrowest sense as charitable services provided free to the poor by volunteers and poorly paid staffers the reporting glosses over social benefits of medical, educational, human resources and cultural activities that cannot survive on a commercial basis. Although the Internal Revenue Service lists 25 separate not-for-profit categories, the Inquirer lumps them together with scant distinctions. By setting such a narrow guideline that few not-for-profit institutions can or should satisfy, the series impugns thousands of institutions that try honestly and at considerable expense to abide by the letter and spirit of the law. The festival that Ashland built EssayBut Grove also takes the high ground on principle. The virtual absence of dramatic plays developed in the commercial theatre and the long list of Broadway failures, should supply proof that producing straight drama is, by nature, a nonprofit venture. It is not quite as easy to make a similar case for musicals, he concedes, given their wider commercial success and lucrative payoff (not to say that there havent been plenty of failures). But Grove stresses that most of the musicals on Broadway this season are revivals or else began in England supported by heavy subsidies. There he rests a case for allowing nonprofit theatres to develop musicals in partnership with commercial producers. It is a case that may soon be tested, now that British super-producer Cameron Mackintosh has promised $1.5 million over the next five years to three New York theatres, the Manhattan Theatre Club, Playwrights Horizons and Lincoln Center Theater. But straight play or musical, Grove is adamant that the length of a run should have no bearing on tax status. Museums, for example, routinely rely on permanent exhibitions. Dance companies keep works in their repertoires for years. And A Chorus Lines 10-year run never threatened the New York Shakespeare Festival with a loss of its exemption. In the end, Grove declares, theatre is an art form that needs support. Cherished assumptions like Groves may be due for reevaluation, however. Even foundations, the final bastions of institutional support for the arts, are taking a harder look at whether the recipients of their largesse really deserve it. I am convinced that somewhere at the bottom of all this is a need to reexamine the meaning of not-for-profit organizational culture, says Rachel Bellow, an arts funder with the Mellon Foundation. It has to move beyond the traditional and not very illuminating distinction that not-for-profit is for the public good and for-profit works for private gain. That doesnt tell you anything. No rising wave   It is well and good to talk about social benefits, but federal, state and municipal funds for the arts are depleted and wont come back. Its not like hunkering down and waiting for the wave to rise. Its not going to, Bellow says. Withdrawal of public support could quite easily extend to curtailing tax benefits. Corporate donations, too, have passed their peak for the foreseeable future. Bellow blasts the hue and cry over lost corporate dollars, which by her lights are back to the level where they always have been but for a fillip in the 80s. Whatever comes of the tempest touched off by the Inquirer, perhaps the series erred most in not considering thousands of men and women who elect to work in the nonprofit sector. In the theatre, certainly, hours are often longer and the work as demanding, if not more demanding, than equivalent management positions in the corporate world. With very few exceptions, their salaries and benefits are modest if not downright abysmal compared to the private sector, and there are no stock options or bonuses. Nor can they hide beneath layers Of bureaucracy; results of their efforts are visible with every new production.

Friday, May 1, 2020

Activity Based Costing Organizations - Myassignmenthelp.Com

Question: Discuss about the Activity Based Costing Organizations. Answer: Introduction ABC is an effective accounting tool for manufacturing organizations. The costing methodology that identifies organizational activities and assigns the cost of each activity is known as Activity-based Costing (ABC). This methodology is used to help the organization in reaching the true cost and profitability by improving costing accuracy (Kannaiah, 2015). In todays advanced competitive and manufacturing environment, exact costing knowledge is vital for all the kinds of businesses, such as merchandizing firms, manufacturing firms, and service firms (Fei Isa, 2010). ABC has progressively fascinated the attention of researchers and practitioners as one of the strategic tools that help managers for better decision-making. Asia-Pacific region is a developing section of the world attracting manufacturing units from all over the world. ABC provides vital business intelligence which makes it a much-needed accounting tool for the manufacturing organizations. However, despite its merits, ABC i s not termed as a very popular option adopted by many organizations (Askarany, 2016). The essay critically evaluates the usefulness of ABC in modern manufacturing organizations in the Asia Pacific region. Usefulness of ABC Use of ABC as an accounting system in a manufacturing organization is one of the most attractive topics for researchers. As Davood Askarany says that researches on the capability, adoption, usefulness, and diffusion of ABC as a solution to overcome the lacking of traditional cost and management accounting practices in its efficiency and capability, has been an interesting topic from last three decades. Especially, in the developing countries like Oman ABC is catching interest of the managers (Askarany, 2016). Many researchers and practitioners emphasizes on using the new cost system like ABC. Like Cardos Pete says that ABC permits better tracing of object cost, financial and non-financial analysis, superior allocation of overheads to costs of objects, and measures that are useful to management and managers in the decision-making process (Cardos Pete, 2011). Still many organizations after adopting ABC system is not able to gain from it. Fei and Isa have given a suggestion in their r esearch paper that many organizations fail to gain success from ABC due to the different contextual factors faced by each organization (Fei Isa, 2010). It is important to understand the factors affecting the organization and then the implementation of the accounting system will be a success. The ABC accounting system can be termed as a blessing for many organizations as it brought not only success through profits but enhanced and supported the decision taking methods of organization (Fang Ng, 2011). But it is a lot of time to reach the objectives of the company. To support it, an example of a Chinese company Xu Ji is given here. In 2003, Xu Ji adopted ABC which helped in decreasing the large amount of manual book keeping work. It helped the company in surviving Chinas free market competition which was not possible with an inaccurate traditional accounting system that the company was following till 2003. It successfully traced the direct labor costs to client contract and product and allocated manufacturing overheads by current direct labor hours. By 2010, the ABC system was effectively implemented and resulted in an increase of record annual sales of 50% and 13% of profit margin (Liu Pan, 2011). This was a very long wait for the company to reach the profit expected to be earned by it. Hence, using ABC was a decision that cost the company a lot of time in which a number of changes happened. This is the reason that many companies discontinue the use of ABC system after implementing it. ABC is a vital tool for increasing the bottom line and top line the same time. ABC enables to set competitive pricing which is very important in the competitive market of Asia-Pacific region (Kannaiah, 2015). It allows companies to review its products for the adjustment of price and reveal the opportunities to decrease the cost via continuous process improvement and better product designing. But there is a strong reason why it is not benefiting all the companies, and that is the change of factors affecting the market of the country. For example, Blue Cross and Blue Shield Company of Florida faced an increasingly complex and competitive market place in the healthcare manufacturing market. To stand in the competition, management adopted ABC with the aim of The cost for Pricing project which meant to radically look at the cost structure of the company and coming up with a competitive pricing. The cost of pricing provided the strategic activity cost information and were designed to be fl exible and were able to identify the opportunities of the market and operating issues (Kannaiah, 2015). The information generated via ABC system increased the confidence of manager in coating the products prices as it was more competitive than before. This increased the competitive advantage of the organization but was not a success in the long run as the company failed to implement it with the same zeal as the market grow (Banker, Bardhan, Chen, 2008). The other reason for adopting ABC system for accounting is the criticizing of the traditional costing techniques. The traditional costing techniques are taken as inefficacious for the organizational operations in an era of quickly changing global and technological competition (Coners, 2007). But there are many factors that do not allow it to be used effectively. As a study was taken up by Mr. Sengphanich on Thai manufacturing firms, state that many Thai firms has adopted ABC system to improve their operation as it is an efficient management tool (Sengphanich, 2007). The study shows that about 25% of Thai manufacturing organizations have adopted ABC. 20.6% are evaluating it as an option and 1.65% has adopted ABC, but has abandoned it and 47.8% did not even consider it as an option (Sengphanich, 2007). This shows that even if peers think ABC as a great option to be used still manufacturing organizations are not considering it for adoption. There are many merits in the ABC accounting tool that favors the manufacturing organizations of the Asia-Pacific region but, still, the adoption rate of is not as high as expected. Also, many firms have abandoned it after the implementation. The factors that stop a firm to adopt ABC as the accounting tool of the company or discontinue it after implementing are considered here to evaluate the usefulness of the accounting system (Charles Hansen, 2008). As per the studies conducted the major flaw of ABC accounting system the difficulties an organization faces with the complexity of the implementation of the system. There is a general lack of knowledge and expertise about the ABC accounting system as it is a modern technique. The high cost of the implementation of the accounting system increases the costing for the manufacturers which discourages them in adopting the system (Carnegie Napier, 2010). As, Asia-Pacific region comprises mainly of developing countries the number of small manufacturers is more which makes it more difficult more them to adopt and bear the implementation cost of the accounting system. ABC is a whole new process that is needed to be learned by the managerial department which increases the amount of work for them (Cardos Pete, 2011). This makes it a time-consuming process as it needed to be integrated with the existing accounting system. ABC is not very clear in peoples mind. They are still uncertain about the benefits of ABC, and thus, are reluctant to adopt as the accounting system for their firms. Lastly, people living in Asia-Pacific region are very much attached to their traditional ways which make them a difficult people to adopt the changes that ABC brings in the accounting system as well as in the costing structure of the organization. All these points decrease or hide the usefulness of the accounting tool and act as the critical catalyst that ar e coercing organizations to discontinue ABC implementation (Bushong, Talbott, Cornell, 2008). Conclusion ABC accounting tool is one of the most popular costing methods that overcomes the lacking of traditional accounting system and gets more accurate and reliable cost information that produces the true cost of each activity taking place during manufacturing. Asia-Pacific region is acting as a core for manufacturing unit set-up and acts as a best place to analyse the usefulness of the ABC system. Manufacturing units those who have adopted ABC as their accounting tool are enjoying its benefits and standing efficiently in todays competitive market. Even it is a very popular accounting tool still, ABC has not reached the level of acceptance as expected, but there are no reasons that can act as a major flaw in the ABC accounting system. As shown in the studies mentioned above, ABC is developing as a useful tool for the manufacturing units not only in terms of cost benefits, but as a support to managers in the decision-making. With the increasing modern approach in the manufacturing business a more defined and refined accounting tool is required by the organization to stand against the competition of the global market which traditional accounting tools are not able to provide. People need a better understanding of the tool to implement it and take its benefits. Hence, the essay concludes that ABC is an effective and useful accounting tool for the manufacturing units in the Asia-Pacific region that can be used to get the accurate cost of all the activities of the organization but more awareness and certainty is required to make it approachable and acceptable. References Askarany, D. (2016). Attributes of Innovation and Management Accounting Changes.Contemporary Management Research,12(4). Banker, R., Bardhan, I., Chen, T. (2008). The role of manufacturing practices in mediating the impact of activity-based costing on plant performance.Accounting, Organizations And Society,33(1), 1-19. Bushong, J., Talbott, J., Cornell, D. (2008). Instructional CaseActivity-based Costing Incorporating both Activity and Product Costing.Accounting Education,17(4), 385-403. Cardos, I. Pete, S. (2011).Activity-based Costing (ABC) and Activitybased Management (ABM) Implementation Is This the Solution for Organizations to Gain Profitability?(1st ed.). Romania: Babes-Bolyai University. Carnegie, G. Napier, C. (2010). Traditional accountants and business professionals: Portraying the accounting profession after Enron.Accounting, Organizations And Society,35(3), 360-376. Charles, S. Hansen, D. (2008). An evaluation of activity-based costing and functional-based costing: A game-theoretic approach.International Journal Of Production Economics,113(1), 282-296. Coners, A. (2007). Time-Driven Activity-Based Costing.Controlling,19(6), 343-346. Fang, Y. Ng, S. (2011). Applying activity?based costing approach for construction logistics cost analysis.Construction Innovation,11(3), 259-281. Fei, Z. Isa, C. (2010). Factors Influencing Activity-Based Costing Success: A Research Framework.International Journal Of Trade, Economics And Finance,1(2), 144-150. Kannaiah, D. (2015). Activity-based Costing (ABC): Is It a Tool for Company to Achieve Competitive Advantage?.International Journal Of Economics And Finance,7(12), 275. Liu, L. Pan, F. (2011).Activity-based costing in China: a case study of Xu Ji Electric Co. Ltd(1st ed., pp. Volume 7 Issue 13). China: CIMA. Sengphanich, U. (2007).The Characteristics of the activity-based costing practice in Thai manufacturing firms(1st ed.). Australia: University of South Australia.

Saturday, March 21, 2020

APWH Chapter 10- From Tang to the Mongols Essay Example

APWH Chapter 10 APWH Chapter 10- From Tang to the Mongols Paper APWH Chapter 10- From Tang to the Mongols Paper Essay Topic: Poetry Over the course of the three centuries before the rise of the Sui Dynasty C. Buddhism developed a much wider following among the Chinese people Which of the following statements is not a valid observation about the Sui Dynasty? C. It permanently incorporated Korea in to the Chinese domain. The name given to the Asian region northwest of traditional China that was pacified by the Tang was A. Xinjiang. The Sui Dynasty C. completed the new Grand Canal system linking the Yellow Yangtze river valleys. As a result of early Tang rule B. Buddhist influence helped to produce a blossoming of Chinese culture. Tang rule in China became permanently weakened as a result of a rebellion by a protege of A. Yang Guifei. The Turkish-speaking tribal group that ultimately overthrew the Tang were the E. Kirghiz In terms of its relations with neighboring powers, the Song A. met their ultimate demise at the hands of the Mongols State Confucianism B. expressed a traditional, activist element in Chinese philosophy. The administrative structure of the Chinese government during the Tang Dynasty included C. A Department of State Affairs In the Chinese civil service examination system D. many candidates who passed the first examination did not go on to a higher level. In the civil service examination system developed in China, C. in comparison to other civilizations, the process provided a means for upward social mobility that was ahead of its time. The Tang political system C. developed the equivalent of a modern cabinet within its Department of State Affairs Wu Zhao E. became empress of China. Neo-Confucianism B. included the School of the Mind Under Song rule in China, the system of local government E. all of the above One of the main reasons for the demise of the Tang Dynasty was its inability to effectively solve the problem of land distribution. Which of the following statements can serve as a valid explanation for this policy failure? A. The spread of land holding by buddhist monasteries, coupled with rising food production, led to increasing pressure on the land distribution system. The Chinese civil service examination system E. was unable to solve the problem of officials using their positions to illegally help their relatives Which of the following was not an economic factor in medieval China? D. The Sui Dynasty closed the Silk Road. The nomadic people who aligned with the Tang to dominate much of the carrying trade along the Silk Road were the C. Uighurs. In medieval China, the tribute system C. maintained the foundation fo a working trade relationship between the Chinese and foreign merchants and rulers With the increase in trade and urban activities during the Tang and Song eras, B. a landed gentry class assumed a position of social and economic dominance. Local government in medieval China C. inclued local magistrates who supplemented their salaries by charging people for services for which the government already paid them. The founder of the Mongol Empire was D. Genghis Khan. Affluent Chinese during the Tang Dynasty A. had fewer luxuries than during the Han and Qin dynasties. Which of the following was true about the power of the Mongols? C. They achieved more success in China than it did in the rest of East Asia Khubilai Khans captial was located in C. Khanblaiq. The Mongols E. made use of Chinese institutions in governing China The Mongols were able to maintain control in China for an extended period because they D. maintained commercial policies that were conducive to Chinese prosperity. All of the following factors contributed to the end of Mongol rule in China except E. a plague that killed 14 million Mongols in 1241 and 1242. All of the following were true about medieval Chinese life except A. most people had developed life styles that were far removed from agriculture. Which of the following accurately characterizes the medieval Chinese family? C. Its moral foundation was filial piety. Empress Wu C. made a significant contribution to the civil service examination system Buddhism was brought to China by C. merchants from India. The Buddhist sect that stressed the role of devotion was B. The Pure Land Sect. Of the three philosophies competing for attention in medieval China, B. Confucianism triumphed because it adhered to the Chinese social need to support the concepts of hard work and filial piety The main purpose for the development of Neo-Confucianism was to C. provide a set of beliefs that dealt with the issues of the universe that had been introduced into Chinese religion by Buddhism and Daoism and which were able to fit into the original Confucian value system. Which of the following would you say is a more accurate depiction of the comparison between medieval Chinese Western thought? A. The Chinese became more individualistic, while the Europeans became more scientific Major difference between China and late medieval Europe were that D. the Chinese made many technological advances, such as the compass and block printing, but were less interested in scientific inquiry. The Confucian scholar who was the primary proponent of the idea that the correct way to transcend the material world was from an understanding of self was B. Wang Yangming. Although medieval China was the source of many of the great inventions of tis time, it failed to develop the technological advances that these inventions produced elsewhere. The primary explanation for this phenomenon was that D. Confucian values, coupled with the self interests of the leadership of the intellectual revolution stifled technologic advancements. During the Han Dynasty, Chinese literature was stimulated by the invention of B. paper. The most effective expression of literature from the Tang to the Ming dynasties was in the form of D. poetry. Due to various technical aspects of the Chinese language, its poetry ahd A. a brevity in the amount of lines used and the number of words in each line Li Bo D. wrote a poem entitled Resolution of Waking with a Hangover on Spring Morning In Son China E. cities were governed by Qin officials Which of the following is an accurate characterization of the Chinese poet being described B. Li Bo had a carefree attitude towards life. During the Yuan dynasty A. there was major growth in the development of the popular theater as well as the novel. Which of the following was not an aspect of the creativity of Chinese art? E. inspiration drawn mainly from Indian sources Between 600 and the 1200s, Chinese art and literature A. produced such famous stories as Romance of the Three Kingdoms.

Thursday, March 5, 2020

Impacts Of Oil On Sea Turtles - Sea Turtles and Oil Spills

Impacts Of Oil On Sea Turtles - Sea Turtles and Oil Spills Oil spills can be devastating for a variety of marine life, especially for endangered species like sea turtles.   There are 7 species of sea turtles, and all are endangered. Sea turtles are animals that travel widely, sometimes thousands of miles. They also use the shorelines, crawling up onto beaches to lay their eggs. Because of their endangered status and their wide range, sea turtles are species that are of particular concern in an oil spill. There are several ways that oil can impact sea turtles. How Do Oil Spills Effect Sea Turtles? Ingestion of Oil or Oil-Contaminated Prey: Turtles dont tend to avoid oil spill areas, and may continue to feed in these areas. They may eat oil or prey that has been contaminated by oil, resulting in a number of complications for the turtle. These can include bleeding, ulcers, inflammation of the gastrointestinal system, problems with digestion, damage to internal organs, and overall effects on the immune and reproductive systems. External Effects From Swimming in Oil: Swimming in oil can be dangerous for a turtle. Breathing vapors from the oil can result in injury (see below). Oil on the turtles skin may result in skin and eye problems and increased potential for infection. Turtles can also suffer burns to their mucous membranes in the eyes and mouth. Inhalation of Oil Vapors: Sea turtles must come to the ocean surface to breathe. When they come to the surface in or near an oil spill, they may breathe toxic fumes from the oil. Fumes may result in irritation of the turtles eyes or mouth, and internal damage such as irritation to the respiratory system, injured tissues or pneumonia. Impacts On Sea Turtle Nesting: Sea turtles nest on beaches - crawling up on the beach and digging holes for their eggs. They lay their eggs, and then cover them up, until the turtles hatch and the hatchlings make their way to the seas. Oil on beaches may affect the health of the eggs and the hatchlings, leading to a lower hatchling survival rate. What Can Be Done? If affected turtles are found and collected, they can be rehabilitated. In the case of the Gulf of Mexico oil spill, turtles are being rehabilitated at 4 facilities (1 in Louisiana, 1 in Mississippi, and 2 in Florida). More Information on Oil Spills and Sea Turtles: Louisiana Marine Mammal and Sea Turtle Rescue Program. Accessed June 10, 2010.NOAA. 2010.  Sea Turtle Strandings and the Deepwater Oil Spill  (Online). NOAA. Accessed June 10, 2010.

Tuesday, February 18, 2020

I want an A Essay Example | Topics and Well Written Essays - 750 words

I want an A - Essay Example Respect is crucial in the relationships that people form since it will help them treat each other in proper ways. I think that sleeping in corridors does not show a respect to people. University is not a place for sleeping but rather it is a place for students to read and learn from their professors and their fellow students. It is wrong to sleep while some students are looking for place to study in their break time.Lastweek on Tuesday I came to north classrooms 2 hours before my class because I wanted to study, I could not find a place to study because of those students who sleep. They had filled all the spots that students use to study and I could not get a place to study. In my opinion, I think it is rude to sleep on the school corridors or any other place that is not designated for sleeping, and this scenario needs to be corrected. As students, we have to pay attention to our professors so that we can understand and learn from what they teach us. This in return guarantees good grades since the students will grasp everything the professors teach. However, some students have made listening a problem by engaging in activities such as eating food with strong smell in class. This makes other students not to be attentive in class since the strong smells reduce the levels of attention. Smell from food distracts the focus that students have hence they are not able to get what the professors teach. Since the university gives students a fifteen minutes break, rather than eating food in class, students should utilize this time to eat the food they carried to school. This will play a significant role in improving the attentiveness of students hence this will improve student’s grades. People should wear descent clothes in public places so that they are able to relate to other people and be treated with respect. Wearing sleepwear to school shows some levels of carelessness and

Monday, February 3, 2020

Policy dictating mandatory marriage classes before couples get married Article

Policy dictating mandatory marriage classes before couples get married should be introduced - Article Example The cohort, which has been found to exhibit high chances of getting divorced after few years of marriage, is the youth who fall between the ages of 25-29 years old. When these young couples take mandatory marriage classes, the causes of divorce in many marriages can be reduced or eliminated. These mandatory classes will enable the couples to understand obligations of mutual respect, fidelity and support for each other. The couples must know that they must be able to support themselves and their spouse, which also applies to biological and adopted children. The absence of such support may lead to civil actions or criminal charge for non-support of dependents (Ross 1). The couples should also know the importance of establishing themselves financially to maximize their wealth. Therefore, without proper training or counseling before marriage then a couple may not be able to identify this as something they must put in place before marriage. The couple must plan how to succeed in marriage by taking some time to look forward and to survey this field of marriage keenly by taking up mandatory marriage classes and understanding fully what marriage entails (Ross 1). Pre-marriage counseling and classes help in the making of transition from one kind of relationship to another. Through such informative sessions, couples get to understand the major issues that break marriages before engaging to marriage. In the article, Ross mentions that the change in which society and people have gone through, in turn, has led to change in the way that people view the concept of marriage. In a Christian marriage, the couple must undergo a mandatory counseling before marriage, which is conducted by Christian counselors. Ross states that most young people get divorced at a higher rate compared to the rate in which the old generation used to get divorced. It is advisable for young couples and divorcees to be taken

Sunday, January 26, 2020

Quality of the Sustainability Report of British Land

Quality of the Sustainability Report of British Land The British Land Company is a brand of property development and investment company, which is one of largest companies in the  United Kingdom. It focuses on managing, financing and developing prime commercial property. British Land was formed in 1856. Over the years, company has purchased land and then resold it to customers who wanted to buy it. Nowadays, British Land owns a lean team of 242 people which is based in the UK and Western Europe. The company manages more or less  £14 billion portfolio of office and retail properties. Moreover, company is listed on the  London Stock Exchange  and is a constituent of the  FTSE 100 Index  and has been a founding member of the  European Public Real Estate Association. Their objective is to deliver long-term and sustainable total returns to our shareholders As a company, British Land committed to achieve corporate social responsibility objectives by working hard to ensure that structure, customer propositions and investment programmes are sustainable in society, economic and environment. These activities from April 2013 to March 2014 were described in Corporate Responsibility Full Data Report 2014. As such, the quality of sustainability report will be analysed in the following. The quality of corporate responsibility report 2014 of British Land can be evaluated based on principles of guidelines published by Global Reporting Initiative (GRI).The GRI lists six principles to assess sustainability report which is of sufficient quality. They are balance, comparability, accuracy, timeliness, clarity and reliability.Six principles will be defined first and then look at information from British Land’s report and then evaluate quality of these principles in practice. Balance To produce a high quality sustainability report, not only it represents the true performance of an organisation, but also endless positive public relations. Balanced report means reflect positive and negative aspects of the organization’s performance to enable a reasoned assessment of overall performance. X A good way to demonstrate balanced reporting is to clearly state how the organization performed regarding measurable achievements set in the previous year.Stakeholders can review those successful targets or if more work.In the corporate responsibility report 2014, British Land reported progress against its three years strategy across all sustainability areas of the business. As we can see, company reported that they had successfully reduced 36% less carbon emissions than the 2009 baseline in the report. Additionally, British Land has saved  £6.9 million energy cost for occupiers since 2009 and achieved 93% of waste diverted from landfill at our properties and 83% on development. X Overall, they got improvement against 2009 and achieved lots of targets in different areas including economic, environment and social. Although British Land has met the greater of their targets in different areas, stakeholders can find out that British Land’s report put negative things about their performance. Take greenhouse gas emissions as an example, the production process discharged6,953 tonnes CO2e during 2014 which was 300 tonnes higher than the previous year. It was balanced that the report discloses both favorable and unfavorable information and results on a year-to-year basis. This style of report increased transparency and accountability towards stakeholders or other parties. Comparability Issues and information should be selected, compiled, and reported consistently. X This principle means that reported information should be presented in a consistent manner that enables stakeholders to analyse the performance of the organisation over time or against other organisations. First of all, the sustainability report and the information contained within can be compared on a year-to-year basis. It showed that the data of British Land from 2011 to 2014. Stakeholders can compare the performance with different years so as to make decisions. Moreover, British Land increased comparability by means of using the same benchmarks to analyse performance year on year. Take tons of waste as an example, company used these total numbers as well as ratios (waste per unit of production) for analytical comparison. Also, company used kWh as metrics to compare its carbon emissions relate to energy consumption with different years or other organisations. Additionally, company provided and explained different factors in the report such as differences in organizational size, geographic influences, and other limitations that may affect the relative performance of an organization. These will help stakeholders understand the factors that may contribute to differences in performance between organizations. Furthermore, the report used generally accepted protocols for compiling, measuring, and presenting information. The report has utilized where the GRI Technical Protocol is explicit on the metric to be used for an Indicator such as carbon footprint, days per employee, staff covered and waste, etc. If any metrics were not mentioned by the GRI, British Land used metrics that are generally adopted by other organisations in their industry. Business in the Community has coordinated the corporate responsibility (CR) index as the UK’s leading benchmarking tool for responsible business. X Accuracy The information contained must be highly accurateso as to produce a high quality sustainability report. Therefore, stakeholders can measure the performance of an organisation with confidence. Data accuracy requires building stringent and robust data collection processes, such as internal quality assurance procedures. The best way to ensure data quality is to have quality assurance built into the data collection process. In the sustainability report 2014 of British Land, there was enough information about process to assure the data collection. The company had Independent assurance which evaluated the design of the key structures, systems, processes and controls for managing recording and reporting the selected information. X For example, five data sites which was selected on the basis of their inherent risk and materiality to the group were visited to understand the key processes and controls for reporting site performance data to the group corporate responsibility team. An alternative way is to commission an external third party to verify or assure data accuracy. The third party is experienced in sustainability reporting and data. In the report, it showed that selected key performance data was assured by PricewaterhouseCoopers LLP (PwC) which is one of big accounting firms over the world. For example, the accounting firm assured that data of carbon strategy was accurate, reliable and objective with no significant omissions that could affect stakeholders to make decision on British Land’s performance. X Finally, British Land has invited wider stakeholders to review their data collection processes and to provide feedback if any data inaccuracies have occurred. In 2014, stakeholders participated in the review and consultation of the different legislative and consumer aspects. Timeliness If a sustainability report to be useful to stakeholders, it should clearly state the time period covered by the data and to be consistent. Based on a regular timetable, the release date of the sustainability report should be predicted whether it is annual or biannual. Therefore, stakeholders can assess progress and make informed decisions on the organization’s performance. British Land has been reporting year on year on its sustainability performance since 2002. The company has accumulated many sustainability reports, which can all be downloaded and are available in multiple languages. The sustainability reports are published in April of every year, which makes it predictable to stakeholders and allows them to integrate British Land into their decision making process in a timely manner. Clarity According to the GRI, a high quality sustainability report should be written in a manner that is easily understandable, accessible and usable to its range of stakeholders. British Land used lots of visual charts, pictures, tables, infographic, diagrams and other aids tomake its content accessible and information easilyunderstandable. The company increased the attractiveness by using of its report by providing several formats such as on the web, as a PDF report or ebook. However, British Land is a property developmentand investment companies. As such, there are a series of professional terms such that need to be illustrated in its sustainability report. British Land has not published a useful glossary of professional terms. They can create on its sustainabilitywebsites for some references so as to makes its sustainability report easily understandable to its stakeholders, Reliability To producea high quality sustainability report, the information and contents disclosed can be traced to its sources, checked and examined by stakeholders or other parties. Stakeholders should be able to find evidence to establish the veracity in the sustainability report. British Land elected PwC as an independent 3rd party assurer to assess their sustainability report. However, PwC made a conclusion that they planned and performed the engagement to obtain limited assurance about whether the selected information is free from material misstatement, whether due to fraud or error. Also, PwC concluded British Land’s declared GRI application level of B+ was not fairly stated in accordance with the reporting criteria. To increase reliability, PwC did not get enough reference of all original sources of data and information used in the report. They just provided a guidance section giving information behind calculations used by the company. The reliability of this sustainability report was not sufficient. Although another big accounting firm KPMG produced anindependent assurance report, minor recommended updates were made to the British Land’s procedures in relation to the risk of bribery and corruption in December 2013. British Land did not get audit opinion that increased stakeholder confidence that the data and assertions in thesustainabilityreport can be relied on to make informed decisions. Conclusion To conclude, the quality the of sustainability report 2014 of British Land is up to standard. Especially for comparability and clarity, the report showed that information and comparisons are both meaningful overtime and it clearly explained the reasons and implications of collected information through visual charts, pictures, tables. However, there’s stillroom for improvement in the report. The Directors of the British Land engaged PwC provided limited assurance on the information described in full data report for the year ended 31 March 2014. To increase reliability and accuracy of the report, company can invite NGOs to review their data collection processes and to provide comments where they think data inaccuracies have occurred. Having more assurances increase stakeholder confidence that the data and assertions in sustainabilityreport can be relied on to make decisions. Furthermore, company can provide other popular formats such as software application in order to increase the attractiveness and use of its report. The sustainability reports as mobile apps can be published that are readable on smartphone and tablets. Stakeholders or businesses can increasingly incorporate tablets into day to day activities such as meetings and sustainability reporting apps must beubiquitous. The advantages of these apps over traditional formats are its highly interactive nature, the ability to easily review the report through buttons, and its visual beauty.