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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. In its simplest terms, biological diversity is the variety of life and its processes, and it includes the variety of living organisms, the genetic differences among them, and the communities and ecosystems in which they occurRead MoreThe United Nations Environment Assembly1325 Words   |  6 PagesAssembly The topics before the United Nations Environment Assembly (UNEA) are: Combating Illegal Trade in Wildlife; Implementation of the Paris Agreement; and Sustainable Use of the Oceans, Seas, and Marine Resources. The United States of America advocates for responsible stewardship of the environment and will prioritize the protection of clean air and water at the upcoming conference. I. 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

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

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.

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. 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