Women and High Heels

Speaker: Date: Speech Topic: high heel shoes, what effect do they have on women? Specific Purpose: To inform women that even though we love our heels they can be hazardous if not worn in moderation. Introduction I. Women will wear their heels high, no matter the cost. If our wallets don’t suffer, our feet surely will. II. When a woman puts on a pair of heels, she feels sexy and powerful. She knows the men are watching her, and she is the center of attention (even if it’s all in her mind) She will spend her last dime on a beautiful pair of shoes, but did you know that over time those high heels can cause major damage to your feet?What’s so special about high heels, that women would spend their last dime and risk being in pain? I. The advantage of wearing high heels. A. When a woman puts on a pair of heels, she suddenly feels sexy, and confident. Have you ever noticed when you see a lady in a pair of these shoes she walks a little different? B. Her butt lifts a lit tle higher C. Her legs appear to be longer D. Her body appears to be leaner When a woman has nice shoes, not only does she get compliments from men, but other women will come to her and say â€Å"I love your shoes!Where did you get those â€Å" She may reply back â€Å"these old things? She loves the attention but she will never tell where she got them. II. The Price: According to a survey done with 3000 women by ONEPOLL the average woman will spend over 26,000 on shoes in her lifetime. A. 29 percent of ladies say shoes are the one thing they can’t resist buying, regardless of whether they can afford them. B. Not only do women wear shoes to turn heads of men, but we also buy them to be the center of attention around other women C.You can tell a lot about a woman based off her heels, it can be a sign of â€Å"status. † She may feel expensive by sporting a high priced pair of heels. III. The price we pay with our feet: High heel shoes can have a number of detrimental effects on the feet, some that could result in the need for surgery or lifelong pain A. Bunions B. Corns C. Hammer toe: D. Morton's neuroma E. Pump bump There is nothing wrong with wearing your favorite heels but it should be done in moderation. If you are going to happy hour, please don’t wear your heels to class, work and then happy hour.The effect over years can be very damaging to your body. Conclusion I. Review: a woman in a pair of heels can feel like she is the center of attention. She is sexy and confident; her body looks great and she feels like a diva entering a room. She does not mind paying a high price for her favorite pair of heels, even if they hurt her feet after a few hours. The average woman may spend more than 26 thousand dollars in her life time on shoes alone, but if she is not careful she may be paying to have surgery on her feet as well. II.Closing: There are some safety tips for wearing high heels to keep any damage they may cause to a minimum: Bibliog raphy Innes, Wendy. â€Å"The Effects of Wearing High Heels on the Body. †Ã‚  Symptomfind. com. N. p. , May-June 2012. Web. 27 Feb. 2013 . ;http://www. symptomfind. com/health/effects-of-wearing-high-heels/& gt;. Kelly, Caitlin. â€Å"Women Really Are Shoe-Aholics, Study Shows a And The Problem Is? â€Å"Broadside RSS. N. p. , n. d. Web. 27 Feb. 2013. http://trueslant. com/caitlinkelly/2010/07/23/women-really-are-shoe-aholics-study-shows-and-the-problem-is/

Salvage Law: Stipulations And Amendments

Salvage law dictates the â€Å"service voluntarily rendered in relieving property from an impending peril at sea or other navigable waters by those under no legal obligation to do so. † Thus, under maritime law, salvage refers to the act of ‘rescuing’ or recovering certain objects in a deteriorating or perilous state at sea of people who have no legal responsibility (e. g. marines, navy). Salvage law also narrates the right of the salvor to proper compensation from the owner of said material property. This law inhibits embezzlement on the part of salvors and encourages attempts to save property. The basic stipulation of the law embodies the following areas: property, life, and treasure salvage. Basic premise of a salvage claim must fulfil the following criteria : 1. There must be a marine peril placing the property at risk of loss, destruction or deterioration. 2. The salvage service must be voluntarily rendered and not required by an existing duty or by special contract. 3. The salvage efforts must be successful, in whole or in part. Stress is given on the accomplishment of the attempt in order for monetary privileges to be given. With regard to the first requirement, the question lies on the state of a marine vessel or ship that exposes or threatens certain properties to loss or destruction. ‘The danger need not be imminent or actual; all that is necessary is a reasonable apprehension of danger. However, if the vessel has the situation under control, there is no peril. In order for salvage law to act upon its tenets, there must be a reasonable cause or status of danger on a maritime vessel as well as its property on board. If there is no threat of danger, materials contained from such cannot be considered as salvage. The degree of danger or peril is distinguished through the level of amount in salvage compensation but does not necessarily guarantee the right to compensation. As stated ‘The degree of peril, whether slight, moderate or sever, affects only the amount of the award, but not the entitlement of the salvor to a salvage award. In addition, maritime vessels that are driven aground, reefs, shoals, reefs, or any other impeding natural obstacle are considered to be in a state of danger. In such cases where vessels are exposed to natural forces such as gales, waves, or stormy weather, and places itself in a helpless situation that leads to further damage and threat of submersion, the principles of salvage rule applies. Second, the voluntary nature in the act of salvage is determined through an individual or party’s legal right to provide assistance. Professional salvors who mainly act of economic gain are not exempted from the rule; they are also considered as ‘volunteers’ in the part of regaining threatened property. Lastly, the third requirement falls under the ‘no cure, no pay’ under the principle of salvage rule wherein the act itself must be successful in order to fall under the requirements of proper compensation. A ‘no cure, no pay’ scenario a salvor may only be paid if the operation is successful whereas a contract salvaging necessarily pays the salvor at a fixed rate whether or not the rescue attempts may be successful or not. On liability, the salvor has the responsibility of performing the salvage effort with skill; any property damaged during the attempt will reduce the award amount. The salvor however, when the operation is unsuccessful, is not held responsible for the loss sustained by property owners otherwise caused by erratic or irresponsible behavior. Salvage law is based on the right of the salvor to proper compensation for the labor provided not to the title of property or loot during the operation itself. Salvage and Towage. The basic difference between the two principles lies on the degree of danger on the part of salvage situations whereas towage simply involves the ‘service that is based on the employment of one vessel to expedite the voyage of another when nothing more is required that the acceleration of her progress. ’ Towage involves the consideration for convenience where vessels only require assistance in completing its journey. Acts of towing vessels without the presence of danger does not fall under salvage rules; owners of said vessels are not entitled to pay the salvage compensation on the part of the volunteers. Again, the necessity for a salvage claim falls under the degree in which the property is in danger. The distinguishing fact between the two claims is that towage is the lack of danger. Contract Salvage Documents such as salvage contracts is a clear stipulation for the need of clarification on the terms of payment concerning owners and salvors as well as specific criterion in which the degree of safety of salvaged properties are agreed upon. These criterions may pertain to issues such as security, interest, legal fees, and arbitration, among others. However, the basic requirement for salvage contracts to work upon still lies on the success of the operation itself, otherwise the contract may be considered null and void unless working on a certain specification such as fixed rate that does not rely on the success of the operation. This specification falls under contractual salvage services wherein parties involved work for economic gain rather that acting on volunteer efforts. Another distinction is made if the assigned contract has fixed compensation applicably paid upon the success of the operation, it falls under a fixed ‘no cure, no pay’ contract. Difference is made between a ‘pure’ salvage operation wherein individuals or parties involved are considered volunteers in the strictest sense of the word where there is no contractual agreement between property owners and salvors. Contract salvage enables concerned parties to rescue property after disclosing an agreement regarding the safety of salvaged property and efforts which involve its recuperation will be compensated accordingly. Treasure and Property Salvage. As stipulated in the above requirements under salvage law, a salvor is entitled to compensation not the right to property of the salvaged materials. The right of ownership is immediately assumed to be still within the power of the owner. This rule also applies to properties that are abandoned by its owner and thus cannot be claimed as personal property of salvors. Salvage law must also be contrasted with the law of finds where the ancient principle ‘finders keepers’ applies. It is understood that abandoned properties in order for the law to be applicable, must have consent from the owner that expresses abandonment on the right of ownership to the property. If no consent is given, then the savage rule applies. The only probable dilemma in the rule of salvage and finds is on treasure and artifacts on ancient shipwrecks where no rules apply. Life Salvage Maritime law does not clearly specify any stipulation to salvage compensation or reward during operations concerning the involvement of people or ‘life salvage’. The distinction is made wherein there is no concept of ‘property’ in lieu with salvage law requirements. Any salvor who may save a human life does not declare any right of property to the person saved, the owner, or contents of cargo. However, the US Standby Act provides the responsibility to ship captains to ensure or render assistance to any person who is in danger at sea while maintaining safety and command over his/her own vessel. [A] master or person in charge of a vessel shall, so far as he can do so without serious danger to his own vessel, crew, or passengers, render assistance to every person who is found at sea in danger of being lost. ’ In cases where life and property are involved, there are certain circumstances in which the salvage award is increased with regard to the nature of the properties rescued as well as considering the lives saved. However, this stipulation is often negated with the notion of assistance or volunteerism on the part of the sal vors. Compensation. In determining compensation, The Blackwall provides six factors in which the nature of salvage award falls under: 1. The degree of danger from which the vessel was rescued. 2. The post-casualty value of the property being saved. 3. The risk incurred in saving the property from impending peril. 4. The promptitude, skill, and energy displayed in rendering the service and salving the property. 5. The value of the property employed by the salvors and the danger to which it was exposed. 6. The costs in terms of labor and materials expended by the salvors in rendering salvage service. In considering the compensation, the peril the vessel is placed upon must be taken into account as well as the danger(s) brought about by the situation that may lead to the behavior or actions of the salvors. In addition, salvors are not encouraged to increase time and effort with regard the operation in hopes of enhancing the reward in terms of willingly increasing the damage of a vessel. After enumerating the basic stipulations of the salvage law, we turn to the SCOPIC and the salvage convention in order to determine the differences of policy and/or rule with regard to maritime law. The LOF, SCOPIC, and Salvage Convention The following amendments on the nature of salvage law deals with the special and specific circumstances concerning the nature and amount of reward in terms of the nature, effort, and other requirements in contrast with the basic precepts of the law. Lloyd’s Open form of Salvage (LOF) is a standard legal document created by London-based insurance company Lloyd’s of London in lieu with maritime salvage operations wherein the company acts as an arbiter between owner and salvers concerning retrieval operations. The legal document is literally ‘open’ because it does not specify any amount of money for salvage operations in the beginning of any contractual agreement. The amount is later arbitrated by a representative of the company for the services rendered of the salvors within the degrees of distinction that are combined with the precepts of salvage and law and of the policies of the company.. The open form’s characteristics are enumerated as thus : the salvor enters to an agreement with the contract to utilize ‘best efforts’ to save the vessel along with cargo and to ensure its safe delivery to a prescribe place of safety; the services performed fall under the no ‘cure, no pay’ principle; the services prior to the signing of the contract is taken into consideration; the concerned parties may use vessel equipment free from charge from the salvor(s); the amount of the reward is determined by a committee at the company or an assigned arbitrator for the specific case; the method of arbitration is bound to London and English laws; and lastly, an appeal on the nature of the arbiter’s award to the committee. Thus, the nature of the LOF is legally concerned on a partial agreement between concerned parties which specifically takes the agreement into more formal terms wherein the salvors has the advantage of higher remuneration for services r endered compared to the normative conditions of Salvage law. This provision is intended for contractual or professional salvage operations determined by success. The agreement does not fall under special contractual services since the determinants in such agreements are dependent of fixed rates and whether or not the operation would be a success. In relation to the International Convention of Salvage of 1989 (herewith known as IMO) and the basic provisos of the Salvage law, amendments are made mainly concerning the identification of instances that enable salvers the right to attain special compensation which in essence still falls under the ‘no cure, no pay’ principle. Similar to the Salvage law and the LOF, the amendment in the IMO remain on the original position of the first law. The main difference lies on the formation of a requirement in order to attain special compensation on the part of the salvers within the additional terms external factors and material usage. In contrast with the ‘open’ monetary provision of LOF, the agreement between the owner and salvors are direct instead of relying on a third party neutral mediator. Chapter III of the IMO discusses the right of salvors in terms of the operations itself, notably the following sections. Aricle III, section 2 states: ‘Except as otherwise provided, no payment is due under this convention if the salvage operations have had no useful result. ’ Similarly, the provision still falls under the original stipulations of the Salvage law. However, specifications are made on the preceeding article and sections such as Article 14, Section 1 states: If the salvor has carried out salvage operations in respect of a vessel which by itself or its cargo threatened damage to the environment and has failed to earn a reward under Article 13 at least equivalent to the special compensation assessable in accordance with this article, he shall be entitled to the special compensation from the owner of that vessel equivalent to his expenses as herein defined. In contrast with The Blackwall criteria on the basis of the award system on salvage law practices, the IMO convention amends the aforementioned requirements as stated in Article 13: 1. The salved value of the vessel and other property. 2. The skill and efforts of the salvors in preventing or minimizing damage to the environment. 3. The measure of success obtained by the salvor. 4. The nature and degree of danger. 5. The skill and efforts of the salvors in saving the vessel, other property, and life. 6. The time used and expenses and losses incurred by the salvors. 7. The risk of liability and other risks run by the salvors or their equipment. 8. The promptness of the services rendered. 9. The availability and use of vessels or other equipment intended for salvage operations. 10. The state of readiness and efficiency of the salvor’s equipment and the value thereof. The aforementioned amendments differ from the prior stipulations on the grounds of external or environmental factors and the specifications of compensation with regards to the nature of the operation itself. The amendments however still fall under the principle of the operation’s success in determining the right to the specified compensations. Article 14 provides that individuals may only receive special compensation, which include proper remuneration for expenses such as equipment used during the recovery operations, are not properly compensated by the salvage fee. The difference then is shown between the International Convention on Salvage law and the LOF. In contrast with the basic stipulations of the salvage law, the salvage amendments and the LOF stress on the importance of compensation and award through specifications of instances wherein concerned parties are properly paid with the addition of compensation for used equipment as presented in Article 14. Section two of the same article provides a mark increase and further specification on which the terms of agreement between owners and salvors may agree upon. If, in the circumstance set out in paragraph 1, the salvor by his salvage operations has prevented or minimized damage to the environment, the special compensation payable by the owner to salvor under paragraph 1 may be increased up to a maximum of 30% of the expenses incurred by the salvor. The prior amendment furthers the exact amount of compensation as opposed to the basic stipulations in The Blackwell provisions. Further, the SCOPIC clause aims for the endorsement of the 1989 amendments but subsequently present tariff in relation to provisions in the special compensation section. The clause also functions to supplement the LOF which includes the provisions in Article 14. The main premise of SCOPIC is: ‘the contractor shall have the option to invoke by written notice to the owners of the vessel the SCOPIC clause set our hereafter at any time of his choosing regardless of the circumstance and, in particular, regardless of whether or not there is a â€Å"threat of damage to the environment. ’ As a supplement, the clause acts as a special addition on the part of salvor in terms of remuneration that further adds benefits upon completion of the necessary requirements found on Article 13 in the IMO. In relation to the provisions set in the LOF, the SCOPIC clause may be invoked at any time by the contractor or the salvors whether or not it adheres to the stipulations made in Article 13, specifically the threats to environment regarding the operation itself. Differentially, the Special Casualty Representatives (SCRs) act as the same function as that of LOF mediators but are appointed by owners in order to determine that nature of the operation. In addition, any award mentioned in the ten amendments in the IMO is discounted by at least 25% of the amount on a basis that it exceeds the totality of Article 13 awards: In addition to the rates set out above and any out of pocket expenses, the Contractor shall be entitled to a standard bonus of 25% of those rates except that if the out of pocket expenses, the Contractor shall be entitled to a standard bonus of 25% of those rates except that if the out of pocket expenses described. Sharply contrasting the provisions set in article 13, the clause provides an alternative method in enabling to negotiate claims outside the LOF and the IMO with referral to the proposed tariff systems regarding vessel tugs, equipment, and manpower. In contrast, the LOF does not grant power over salvors to terminate a previously agreed LOF contract which obliges the salvage team to perform their responsibility in their best attempt. However, clause 9 of the SCOPIC states: The contractor shall be entitled to terminate the services under the SCOPIC clause and the main agreement by written notice to owners of the vessel if the total cost of his services to date and the services that will be need to fulfill his obligations hereunder to property will exceed the sum of: a. The value of property capable of being salved; and b. All sums to which he will be entitled as SCOPIC remuneration. The provision gives the equal right on the part of salvors to maintain the power of bargaining if and only if circumstances arise in relation to the aforementioned provision. Conclusion In summation, the nature of salvage law is highly dependent on the manner in which material or physical objects are retrieved in relation to the degree of danger the operation is carried out. The law is divided into contract, treasure, and property salvage. As such any act of salvage in the part of salvors is entitled to proper compensation coming from owners of said materials in danger. The nature of salvage is differentiated with towage in the sense that the former is situational; the process in which materials are retrieved must be in context with immediate danger or deteriorating physical conditions of vessels that also provide threat to cargo or passengers whereas the latter is concerned with assistance of an incapacitated sea vehicle in completing the journey without any threat on the physical well-being of the vessel. Salvors are necessarily implied as volunteers, in the altruistic sense of the word, where individuals who do not have legal responsibilities in undertaking recovery operations. However, salvage law also applies to legal operations unit such as the marines or the coast guard who are also applicable under proper compensation rights in exceeding the standard requirements of duty in the process of operations. Salvors may also be applied to professional and economical groups who provide their service under a fixed rate of compensation with also a contractual understanding that the award may be paid whether or not the operation is a success. The stipulations from the LOF agreement, IMO convention, and the SCOPIC clause mainly act as specifications of the tenets provided in the Salvage law wherein the LOF is a third-party bargaining agreement that takes into account the original provisions of the law and the amendments stipulated in the IMO (e. g. o cure, no pay principle) but does not specify the amount of remuneration on the part of the salvors with the understanding that the amount is negotiated upon by the owners and salvors with a mediator. This functions as a non-government independent body concerning the bargaining nature of the law. On the other hand, the IMO convention is the amendment of the principles stated in the original depositions of the salvage law such as the duty to provide assistance whenever necessary with the additional tenets concerning environmental factors, coastal states, elaboration of duties/party responsibilities and the special compensation system upon compliance of requirements. The IMO amendments also function as a specific response to contractual salvage operations in order to properly accord the reward system as well retaining the original In contrast with the original positions, the IMO amendments, specifically stated in Article 13, specifically adds that the environment must be taken into consideration in minimizing or preventing damage in order to qualify for the award. Equipment is also taken into the jurisdiction as the salvors have the responsibility to not increase liability that equipments might cause during the process of retrieval or upon the materials itself. In relation with contractual agreements, the amendments also cover the professional viewpoint of hired salvage service as it is necessary for promptness or strict compliance to procedures in order to be considered legal. The added provision leads to the creation of the special compensation section where salvors may be duly compensated with the equipment used during the operations if the fe e does not suitably fulfill the expenses. Lastly, the SCOPIC clause functions as an additional provision on the LOF agreement where added provisions are given in behalf of the salvors themselves which in this sense equally provide a sense of equal bargaining power with owners. The clause mainly calls for the power of salvors to terminate existing LOF contracts during circumstance wherein the contractors (salvors) anticipate that the service will exceed the value of the property retrived and the sums stipulated in SCOPIC remuneration. The basic LOF agreement necessarily state the inability of contractors to terminate their contracts as the owners have complete right over their services during salvage procedures. Salvors are necessarily obligated to act upon to the best of their ability to perform the operation to success in order to qualify for the award. However, the SCOPIC clause, with reference to the provisions set by the basic Salvage law, the LOF, and IMO provide an extension of power for contractors in terms of remuneration agreements wherein the procedure itself, if it exceeds certain requirements, duly grant the power of salvors to terminate the contract. In addition, the appointment of an SCR is important upon agreement of both parties and exercise of the SCOPIC clause. The SCR is then obligated to attend the operation itself with a number of representatives appointed by a committee. Thus, the salvage law and the aforementioned provisions discuss the general idea jurisdiction and nature of the law and amendments made to cover certain concerns. Bibliography Anderson, A, Salvage and Recreational Vessels: Modern Concepts and Misconceptions  U.S.F. Maritime Law Journal June 1993. International Convention on Salvage, 1989 International Maritime Organization (IMO),1997, retrieved 6 April 2009,    Lloyd’s Standard Form of Salvage Agreement (Approved and Published by the Council of Lloyd’s) 2000  § A-L, retrieved 6 April 2009, Mankabady, S, The International Maritime Organization, 2nd edn, Routledge, 1987 Schoenbaum T, Admiralty and Maritime Law, 2nd edn, West Group Publishing, USA, 1994. SCOPIC Clause 2007 p.1 Smith, N, The Law of Salvage, University of Puget Sound, 1994.

Catcher in the Rye Essay

Is Holden Caufield, out of the novel catcher in the rye written by J. D. Salinger insane in a sane world or sane in an insane world? But really what defines sane and insane this is what will be brought to attention through out this essay. According to the dictionary definition insane is some one of a not sound mind, mentally damaged or deranged or utterly senseless. Other definitions state that insanity craziness or madness is a spectrum of behaviour characterised by certain abnormal mental or behavioural patterns. Insanity may manifest as violations of societal norms, including a person becoming a danger to them selves or others. Where as sanity is defined as free from mental damage derangement, having a sound and healthy mind mind, having or showing reason, sound judgment or good sense. But in my opinion insanity is just some one out side of the norm in society’s narrow minded views. Some one who is differentiating in there points of view from what has be come the strait and normal. Society has drawn these box out lines of what is sane and in sane especially in the era that Holden grew up in. Holden is a basic young boy who differentiates from the norm a little in his characteristics, he is a little bit more head strong and aware of the realities of the world and portrayed society. Though he is generally of a rational sane mind at the beginning of the book there are a few occasions where the cracks start to show and you can catch glimpses of his â€Å"insanity† can be seen such as when Stradlater takes Jane out one night on a date and Holden states that though he has a few blank patches of memory he can remember being by the window staring out at nothing consumed in worry and dark thoughts, when Stradlater returns that night Holden shows uncharacteristic anger and rage that he can not contain resulting in him hitting Stradlater in the side of the head and when Stradlater holds him down Holden screams vulgar profanities at him in a fit of rage.

To do so requires a certain synergy between strategy and innovation Essay

To do so requires a certain synergy between strategy and innovation. Clarify the link between 'strategy' and 'innovation'. Also explain how a proper balance can be achieved between strategy and innovation - Essay Example This can also be considered as the prime barrier to sustainable value differentiation. This is also one of the prime objective as well as observation point of the current research study. Literature on innovation has claimed that innovation can be considered as one of the crucial success for the survival and growth of any firm. It has also been proportionally related to sustainable and competitive advantage to any company. Despite the presence of various definition and concepts on innovation, researchers have not been able to conclude one single definition for innovation. According to Vyas (2009), five different expression of innovation can be represented as follows; According to Therrien, et al. (2011), innovation can be described as a complex procedure related to processes and production functions. Here, companies try to build and acquire unique technological, strategic and marketing competence. These competencies can be acquired through resources and capabilities possessed by the organisation. Another important factor is transformation of these resources into distinctive innovation by innovation capabilities. At an organisational level, innovation represents the propensity and receptivity of the firm to establish and create new ideas leading to development as well as launch of new services and products. According to OECD and Eurostat (2005), Innovation is described as â€Å"implementation of a new or significantly improved product (good or service), process, a new marketing technique or a new organisational method in business practice, workplace organisation or external relations.† From the above definition it is clear that innovation in this contemporary business and economic environment is not confined to a simple change in the service or product or brand extension to a new market, but can spread across various facets of an organisation including operations, logistics, planning

Technology and Organizational Behavior in the Future Paper Assignment

Technology and Organizational Behavior in the Future Paper - Assignment Example More research aimed at further improving the technology levels is ongoing (Schein, 2010). The article herein will examine the current effects of technology on the organizational behavior and apply these to predict future impacts. The article considers both the positive and negative effects of technology on the organizational behavior. Specifically, the paper will consider the AT&T Company. AT&T Company is an electronics company specializing mostly in the production of mobile phones. The company is highly committed to providing satisfactory working environment to their customers. The company has so far upgraded its technological components aiming at improving employee satisfaction, information distribution and products. The second annual general meeting in 2011 conducted to discuss how the company could embrace technology on their various operations yielded diverse results. The company proposed to create YouTube channel for employees, leverage social networking to expand its market, use quick videos to inform employees, and create Twitter accounts as a medium of information distribution. Most of the company’s objectives aimed at improving employees’ access to information through social media such as Facebook, Twitter, and YouTube. These proposals could have both positive and negative results depending on the management’s approach. The company proposed to improve their Information Technology (IT) levels to promote job satisfaction and organizational culture thereby improving productivity. Improved IT will ensure smooth management in all the company’s departments such as the finance, human resource, manufacturing and security departments (Murphy, 2003). The company will also minimize errors and mistakes brought about by humans while operating the tools used in manufacturing and designing purposes. Furthermore, the company will get a more competitive advantage in the global market as the management will readily get updates of

The Conspiracies Surrounding the Assassination of John F. Kennedy Research Paper

The Conspiracies Surrounding the Assassination of John F. Kennedy - Research Paper Example It is evident from the opinion poll conducted by ABC News in 2003 wherein 70 percent of the people did not approve of the fact that Oswald planned the assassination by himself, and no outside forces were involved in the plotting. Their argument was that bullets aimed at from the sixth floor of the Texas School Book Depository could not have succeeded in aiming at the President. They felt the presence of another gunman, possibly aiming at from the Grassy knoll of Dealey Plaza. There were still others who felt that President Kennedy was assassinated under a greater conspiracy. Doubt has been expressed over the role of CIA agents who might have shown their anguish over the Bay of Pigs or at the provocation of Vice President Lyndon Johnson. KGB functionaries were also under the scanner besides mobsters who were annoyed at Kennedy's brother for prosecuting organized crime rings. Thus, the assassination of President Kennedy was one of history's most famous political assassinations whose ca use and culprits are still not confirmed. Amid rumors, 32 percent of those polled by ABC think that Oswald acted on his own (Time Specials par. 1-2) Facts There are numerous conspiracy theories doing the rounds around the assassination of President Kennedy. After being arrested, Oswald was shot at and murdered by Jack Ruby not long after being arrested. General opinion was that it was Oswald who assassinated the President but he was not alone. People had doubts over the KGB, the FBI, and the American underworld. Most of the witnesses were not sure as to from which direction the bullets came, strengthening the theory that there were more than one shooter.

Introduction to Shipping Essay Example | Topics and Well Written Essays - 2000 words

Introduction to Shipping - Essay Example This paper aims at explaining the design process and factors to be considered with the building of a commercial ship and describing the scope and scale of the international shipping industry. A ship design process refers to a process in which the ship owner description and requirements are set into specifications, drawing, and technical information needed for the actual building of the ship. This process is always led by a naval architect but highly contributed to by designers, engineers and many other relevant professionals. The ship designing process is subdivided into various phases. During each phase, the design is improved by increasing the level of details. The owners specification about the ship to be designed must contain detailed about fuel endurance, cargo capacity in terms of volume and weight, and speed (Okumoto 2009, p. 64). The building and operation cost are determined by the owner. The ship design process mainly consists of four stages. These stages are: identification of needs; definition of requirements; selection of the design criteria and development of solution framework. The process can also be phased into three phases namely: initial design, basic design, and the detailed design. This nature of the process can be referred to as a design spiral methodology and strategy. Given that the design requirements is not always similar for all ship owners, it is always important to make use of the relevant tools and experience in incorporating different and conflicting expectations and requirements in design missions (Barrass 2004, p. 101). At the initial design stage, the design team has the task of determining the parameters that are supposed to be the basis for the optimal ship dimensions. The team should also hull form development and also propulsion auxiliary systems and system selection in accordance to the requirements of the owner. This stage of design is mainly characterized by analysis

Analysis of the Agency's Policies, Procedures, and Plans Regarding Assignment

Analysis of the Agency's Policies, Procedures, and Plans Regarding Unions, privatization, Pensions , and Productivity, Part 4 - Assignment Example Workers have rights to impact wages work hours, benefits, health, safety and among others through unions. Agencies prefer not to have representation in the unions because, the workers influence the wages, and this may cause loss and workers lose their jobs. The reason being employees demands the agency to raise their salary, and if they do not do that, then they will end up losing workers and henceforth experience closure. Safety is another factor that they should consider; safety is the most important thing in companies. If t workers cannot feel safe where they work, most probably they are going to quit jobs and find other places where safety is in place. Privatization is whereby agencies move from being public and becomes private. Implementation of privatization gets control from a legal entity that that promotes initiative such as the Air Force. When the utility systems become old, obsolete and reliable, the Air Force began efforts to convey ownership of these service systems to the private sector through privatization efforts. The costs to upgrade these utilities are so costly whereby the government will cost the public more money and provide a lower level of service. Therefore, the independent private sectors ensure government initiatives meet their destined reliability and how it retorts to its utility systems. This effort helps to subside the need for the public to pay more taxes to the government. Instead, when the government receives support from the private sector, it is an opportunity for the air force. It will get more advanced utilities from the sponsors at large. It is a retirement plan usually tax exempt, whereby, an employee makes the contribution towards funds that is set aside for an employees future benefits. Plans represent an enormous future expense for companies. Companies, according to Frangakis, Hermann and Huffschmid (2010), review individual employee information held in the

(Criminal justice) Your Ethical System Assignment

(Criminal justice) Your Ethical System - Assignment Example It is considered morally right when people make choices that conform to what is expected, which in turn leads to the correct consequences. On the other hand, when they make the wrong choice, the consequences are negative, therefore, they are considered acting in an immorally manner. This essay will examine the teleological moral systems in the society as well as how these moral systems help people to make the right choices. The paper will conclude by indicating how the teleological ethical system influences the society. Teleological ethics is a theory of morality that originates its duties or moral obligation from what is deemed in the society as desirable or good as an end to be achieved. The teleological ethical system judges the penalties of the act rather than the act itself. In that, if the action results in what can be considered, as a good consequence, then it must be good as the results justify the reason the act was committed (Pollock, 2012). There are various teleological ethical systems in these theory and they include ethics of virtue, utilitarianism and ethics of care. Consequentialism refers to the impression that the moral value of an action is resolute by the magnitude of its action. The precise consequences are those that are beneficial to humanity as they promote happiness, human satisfaction, human pleasure, and welfare to all humans. The consequences of doing something that is morally right are intrinsically valuable and good; hence, the actions that point to those consequences are ethical while those actions that lead away from happiness are immoral. For example, in the society we live in there are laws that have been imposed to ensure that people act in ways that ensure that they do not infringe on the happiness of other people. Therefore, different teleological moral systems are diverge not only on the exact consequences are, but on how different people poise the numerous possible consequences. In that, few choices are

Patriarchy in daily life Essay Example | Topics and Well Written Essays - 250 words

Patriarchy in daily life - Essay Example This is majorly due to the sharia, which outlines and controls the way a Muslim woman should be accustomed to live her life (Elwazer and Maktabi). Sharia rules in this institution have clearly spelt out between the difference between men’s and women’s roles, obligations, and rights. For instance, women are not allowed to be behind the wheels or women cannot leave the house without informing their husbands. Saudi Arabia is without doubt a patriarchal institution evidenced by the numerous legislation that has been enacted to give men an upper hand in almost all decisions that affect their women. The article reveals how women in the society are mandated to stay at home leaving them exclusively dependent on their men. Additionally, Saudi Arabia is also among the few states that lacks female legislators. Solely their male counterparts, conforming to definition of patriarchy, do all laws being enacted in parliament. Similarly, women have to have their husband consensus on issues such as family planning. Furthermore, like many other Islamic states, the article indicate how women face restrictions in education opportunities and only promote. Patriarchy is still profound in the society, which is revealed by the oppression that Muslim women

Nursing research study Essay Example | Topics and Well Written Essays - 2000 words

Nursing research study - Essay Example It is also essential to point out that the violence in the adults only with intellectual disabilities has been stretched here with prominence. Numerous researchers have laid the area of their work on the violence in care of adult with learning disability (Bonner, et al. 2002; Coyne, 2002; Duxbury, and Whittington, 2005; Hegney, et al. 2003). This is because there is a rising demand in the in-depth study of the violence behavior in the adults in the care centre. The present topic holds a clear title and refers in a very straightforward manner of presence to the topic, which is essentially in demand. We would say that the lock and key arrangement of the topic with the text has been exhibited in the present paper. Strand (2004) and experts in the paper begin their essential focus of interest in the topic by providing a short background and literature review as relevant to the topic. They mention that violence holds its presence in the form of physical, psychological, financial, and sexual abuse. They also held their emphasis that the problem of violence in adults with intellectual disability is quite often underreported. The objective for the present study as presented by Strand and colleagues was to study the present picture with more relevance to the caregivers. The focus was held on the Swedish adult persons with intellectual disability and their caregivers' in-group dwellings. ... It is important to mention that the best research finds its most authentic roof place in a good selection and application of design. In the present research, a total population based survey was carried out. For the purpose of data collection, a questionnaire was forwarded to 164 staff members. The staff members had their belonging from 17 care settings for adults with intellectual disability. The response rate as observed in the research study was 74%. Thus, it should be noted that reliability and validity features of the data to be collected was addressed. Collection of data from 17 different care settings does really reveal that the variation in the results due to change in the location has been kept under crucial consideration. However, we still recommend that a larger sample size of the staff members could have resulted in adding more confidence in the results obtained from the present research study. Questionnaire as a method of data collection presents certain advantages and the important one of them is that it is less expensive and less time consuming (Bassett, 20 00; Bishop, and Freshwater, 2004; Cormack, 2000). Considering the amount of work pressure as faced by the staff members in the care of adult with learning disability, it thus proved to be a better option. In addition, since more than 100 participants were included for the purpose of study, interview as a means of data collection was not a feasible option. The technical skill as required for conducting interview holds its absence in the case of questionnaire (Hendrick, 2000; Ogier, 1998; Parahoo, 1997; Silverman, 1997). Thus, once the questionnaire is constructed skillfully the investigator

Dr Jekyll and Mr Hyde is an examination of the duality of human nature Essay Example for Free

Dr Jekyll and Mr Hyde is an examination of the duality of human nature Essay Discuss the duality expressed not only in Dr Jekyll and Mr Hyde, but also in other characters. It is believed that there are two parts to a person; good and evil. In most people the good side is stronger and the evil side is repressed. In Dr Jekyll and Mr Hyde the repression of Dr Jekylls evil side has made it become much stronger and eventually when the evil side is released it takes over and changes the balance of good and evil in Dr Jekyll. The evil side becomes dominant. In the Victorian era science was a very interesting topic as Charles Darwin had just come forth with his theory of evolution and more facts about the evolution of man were being found out. Charles Darwin claimed that humans, over many years of time, had descended from the apes; this shocked many people in Victorian times as they were very religious and strongly believed in God, and felt like any other theory than the one in the Bible was unbelievable. In the novel Dr Jekyll and Mr Hyde the duality of human nature is shown as a split of good and evil. Robert Louis Stevenson shows that there are two sides to everyone; this is especially shown in Dr Jekyll. Dr Jekyll has a good side to him that his friends see, he is portrayed as a kind, sensible and well mannered man, but he also has a side of him that wants to break free and not have to be sensible and well mannered. The parts that Hyde is mentioned in the book are usually to do with crime or violence, and anyone who spoke of him felt that there was something strange and eerie about him. Our introduction to Hyde is him trampling a girl on the floor. Mr Hyde broke out of all bounds, and clubbed him to the earth. Hyde is described is compared to an Ape and other animals by many different people, it is almost as if when Jekyll transforms into Hyde he is evolving backwards, becoming more ape-like. Hyde is the personification of Jekylls evil side. It wasnt like a man; it was like some damned Juggernaut. Whereas Dr Jekyll is described as: A large, well-made, smooth-faced man of fifty, with something of a slyish cast perhaps, but every mark of capacity and kindness. Our introduction to Jekyll is at a dinner party, where he is civilised, sociable and elegant. As Jekyll is such a good man it is strange that he would let a man like Hyde have a key to his house so he may come and go whenever he pleases. Why does Hyde only enter the house through the laboratory door? It is also extraordinary that Jekyll did not mention Hyde to any of his other friends. Mr Utterson and Dr Lanyon have been friends with Dr Jekyll for many years but they both do not appear to have their own key to his house. It is suspicious that Hyde goes into Jekylls house in the middle night at comes out with a cheque signed by Dr Jekyll. Is Hyde blackmailing Jekyll? In Victorian times it is highly unlikely that anyone would have guessed that Dr Jekyll and Mr Hyde were the same man. This is because they have completely different characteristics and qualities; Hyde is short, whereas Jekyll is tall. But to the modern reader it is in some cases obvious that they are the same man; Hyde and Jekyll are never around at the same time. Other characters in the book who have met Mr Hyde describe him as wicked looking and having an impression of deformity without any nameable malformation. Mr Hyde appears to have some kind strange of aura about him; that makes other people around him nervous and scared. He was perfectly cool and made no resistance, but he gave me one look, so ugly that it brought out the sweat on me like running. Dr Jekyll, however, seems very sociable and pleasant to look at. But the reader knows that Dr Jekyll has a terrible secret. A secret that is so awful, it cause Dr Lanyon to break their friendship and eventually resulted in Dr Lanyons death. I am quite done with that person; and I beg that you will spare me any allusion to one whom I regard as dead. In the novel, before the revelation, Jekyll allows Hyde to become increasingly stronger. Jekyll finds that he cannot control the transformations, and they happen without him taking any of his potions. I was slowly losing hold of my original and better self, and becoming slowly incorporated with my second and worse. Not being able control the transformations means that Dr Jekyll is unable to see anyone, and when Mr Utterson and Mr Enfield see Dr Jekyll at his window, Jekyll begins to transform and has to slam the window shut before the other men see. But Mr Enfield and Mr Utterson did catch a momentary look of what was happening on the other side of the window. They saw it but for a glimpse, for the window was instantly thrust down; but that glimpse had been sufficient, and they turned and left the court without a word. Mr Utterson is a curious character in the novel. His friendship with Mr Enfield is particularly strange. It was reported by those who encountered them in their Sunday walks, that they said nothing, looked singularly dull, and would hail with obvious relief the appearance of a friend. It seems rather odd that the two men would go out every week, but do not seem to like each other. Mr Utterson must have some secrets and strange history that is not mentioned in the novel. And though he enjoyed the theatre, he had not crossed the doors of one for twenty years. Mr Utterson seems to keep himself to himself. He does not talk about his feelings and thoughts or his past, and to Mr Enfield he hardly talks at all. Yet when Mr Utterson has a drink at a dinner party something eminently human beaconed from his eye, this may be some part of him that wants to be expressed and let loose and he is just managing to repress it. After the revelation Dr Jekyll claims that man is not truly one, but truly two. He thinks that every soul contains two parts; good and evil. But one is always dominant. In the case of Dr Jekyll it appeared that the good side was the dominant side but after the transformations it was realised that really the evil side was dominant, and had somehow become stronger than the good side by being repressed for all those years. The novel Dr Jekyll and Mr Hyde shows a lot of different sides of the duality of human nature; good and evil, right and wrong. These differences are shown in many of the characters in the novel. The book emphasises the goodness of Dr Jekyll and evilness of Mr Hyde, however is also points to Mr Utterson and Dr Lanyon who both display moments when they too have unstable characters.

The Effects Of Exercise On Pulse Rate

The Effects Of Exercise On Pulse Rate Aim: To find out how exercise affects the human body, by measuring changes in pulse rate and blood pressure. Introduction The glucose is broken down in our tissues into Adenosine Tri-Phosphate (ATP). ATP provides energy for processes such as muscle contraction (the process needed for exercise). The glucose and oxygen necessary for respiration are transported to the cells through the blood stream. The heart muscles contract to pump the blood around the body to the cells, providing the substances needed for respiration. When you exercise the muscle cells (which muscles are made of) need to contract more than usual, requiring more energy. To produce more energy the cells need more oxygen and glucose than they would usually receive. In order to supply the heart muscles contract faster. This increased rate of contraction increases the blood pressure, transporting the blood round the body faster. The increased rate of contraction can be measured through pulse rate or taking blood pressure. Glucose enters the blood stream through the digestive system but oxygen is absorbed into the blood stream through the lun gs. Oxygen is taken into the lungs and diffuses into the blood stream. The oxygen is transported round the body to the cells in this manner. In order to prove that these are the effects of exercise on the body I will need to conduct an experiment. I will exercise for varied periods of time or for varied periods of distance and I will record my number of breaths and pulse rate for one minute after exercising. I will also record my pulse rate and breathe rate at rest. This should prove that both increase after exercise. To choose an exercise and to determine whether I should use distance or time I will conduct a preliminary experiment. Method 1. Use the metre rule to measure a distance of 62 metres. 2. Measure the pulse (at the neck or the wrist) per minute and number of breaths per minute. 3. Jog the 62 metres (1 length). 4. When you have finished jogging record your pulse rate and number of breaths for one minute. 5. Jog 2, 3, 4, 5, 6, 7, 8, 9 and 10 lengths, recording pulse and number of breaths per minute after each period of jogging. 6. Repeat each number of lengths at least 3 (preferably 5 or more) times. Result My results helped me choose an exercise to use for my experiment. running and bike were all too exhausting to keep up for long periods of time (they gave an extremely high pulse and breathing rate for just one minute of exercise). Step ups, sit-ups and power walking gave fairly low results, meaning that they might give insignificant changes after brief periods of exercise. Jogging gave a good mix between the two so I decided to use jogging as my chosen exercise. After choosing jogging I needed to find out whether time or distance was more appropriate for my final experiment. I jogged for 1-5 minutes and I jogged 62-310 metres (62 metres was the length of a tennis court I used as a measure of distance). After jogging I took my pulse rate and breathing rate for one minute each. Discussion The exercise would have to give clear results that would make a significant difference to blood pressure and pulse rate, without giving too drastic a change. If the change was too drastic it would be difficult to keep up the exercise for a long time or distance. I recorded results for eight different exercises, doing each exercise for one minute before taking pulse rate for one minute and breath for one minute. Conclusion Overall the evidence obtained was fairly accurate and reliable. I recorded several results for each distance in order to get a reliable average and to ensure that the results were not incorrect or abnormal. The results were not as accurate as they should have been, however. Two results, one for number of blood pressure and one for pulse were anomalous and had to be redone. The measurements taken were accurate as far as they go, but number of breaths per minute is ambiguous. The tidal volume (depth) of the breaths may vary over the minute they were being recorded, with breaths at the beginning of the minute being deeper than those at the end (due to the fact that less energy is needed just after an exercise than is needed a short time after the exercise). The procedure was relatively accurate and allowed plenty of opportunity for repeats. The procedure could have been improved if lengths with replaced with a continuous circuit, as more energy is required for turning and you need to sl ow down to turn. The main problem with the procedure was that there was no foolproof way of keeping the pace constant. This could perhaps have been rectified through the use of an electronic treadmill. On an electronic treadmill you set a speed and your pace must remain the same otherwise you run out of space to jog on. The evidence is firm enough to support my conclusion, although more evidence is needed to confirm it. The evidence is also reliable as a reasonable amount of repeats have been conducted. To provide firmer results, more repeats should be performed over a wider range; preferably using more than one person (I used only myself in this experiment). Two anomalous results were recorded. The first was a pulse rate of 123 after having run 310 metres (the other results recorded were 169, 171, 174 and 170).This anomaly was the result of losing count during the reading. The second anomaly was 40 breaths after running 620 metres (the other results were 57, 54, 59 and 52). This an omaly was a result of accidentally stopping the count before one minute had passed. Reflection As can be seen after exercise pulse rate and breathing rate increased. The pulse rate went up quite quickly at first, before slowly levelling off. Breathing rate increased steadily and slowly began to level off. The reason for this increase is due to the energy required for exercise. When running the muscles contract to make move. To be able to contract they need energy. They produce this energy through a process called aerobic respiration: As can be seen Glucose and Oxygen are required to produce energy that muscle cells need to contract. Glucose and oxygen are taken to the cells in the blood stream. Glucose is taken into the blood stream through the digestive system. Oxygen is taken into the blood stream through the lungs. When humans gasp (breath in) the oxygen that is inhaled diffuses (diffusion is the random movement of molecules from a region of high concentration to low concentration) into the blood stream. The oxygen diffuses through the alveoli, which are microscopic bubbles in the lung. A network of capillaries (tiny blood vessels) surrounds these alveoli and it is through these that oxygen enters the blood stream. In the blood there are red blood cells. These cells contain chemical called haemoglobin, which attracts oxygen. The oxygen is absorbed into the red blood cells and forms a compound with the haemoglobin, called ox haemoglobin, the heart muscles contract, forcing the blood round the body. The oxygen is transported round the body in the red blood cells; to where it is needed (it is needed in all cells as they must all carry out respiration to survive). When you exercise the muscle cells need to produce more energy than usual, so they need more oxygen and glucose than usual. To allow this to happen, your breathing rate must increase. You take in more breaths and your tidal volume the depth of your breath increases, Muscles in between your ribs contact, moving up and out and your diaphragm (a sheet of muscle at the bottom of your chest cavity) contracts, moving down. This increases the volume in your thorax (chest cavity), decreasing the pressure. Air rushes down to equalise the pressure. When you exhale your intercostals muscles and diaphragm relax, moving back to their original positions. The pressure is increased in your thorax so air rushes out to equalise the pressure. Your intercostals muscles and diaphragm contract more quickly and contract more than they usually would, to allow a greater amount of deeper breaths. Glucose and oxygen must still be transported to the cells, however. To accomplish your heart muscles contract more rapidly. This increases the blood pressure, forcing it round the body faster. This helps transport the oxygen and glucose to the muscle cells quicker. Also, it makes sure that plenty of blood is circulating around the capillaries in the lungs, so that more oxygen can be absorbed into the blood stream.

Procedural Fairness in Unfair Dismissal

Procedural Fairness in Unfair Dismissal Repeal of the Employment Act 2002 (Dispute Resolution) Regulations 2004: A report - In October 2004 the government introduced a statutory minimum disciplinary and grievance procedure dealing with disputes in the workplace. These procedures and related rules are set out in the Employment Act 2002 (Dispute Resolution) Regulations 2004 and state that employers must follow a minimum dismissal and disciplinary procedure in the workplace or otherwise dismissal will be automatically unfair. When bringing a claim at the Employment Tribunal for unfair dismissal, employees are also entitled to additional compensation if these disciplinary and dismissal procedures are not adhered to. Although the aim of the Regulations was to encourage informal resolution of disputes, many employers felt that they were too complicated and did not achieve the desired aim. Gibbons (2007 pg.24)[1] sums up this view, ‘The procedures are seen as a prelude to employment tribunals, rather than a way of resolving problems in the workplace’ The Employment Bill 2007 therefore recommends a repeal of the Regulations for what is hoped will be a more straightforward regime likely to come into force in April 2009. The Regulations A standard dismissal procedure as per the Regulations involves the following three steps. The first is a letter which must be sent to the employee setting out the reason for dismissal and inviting them to a meeting at a convenient time and place. The employee must be given time in which to consider the letter and then has a duty having done so to take all reasonable steps to attend the meeting. The second step involves the actual meeting which has to be conducted in a manner which enables both employer and the employee to explain their case. After the meeting the employee must be notified of the decision and provided a right of appeal. The third step would be the appeal process and if the employee wishes to appeal, they must inform the employer who will then invite them to an appeal meeting. The onus is on the employee to take all reasonable steps to attend this appeal meeting and as far as is practicable a more senior manager from the organisation should attend the appeal meeting. The appeal meeting must be conducted in the manner in which enables both the employer and the employee to explain their case. After the meeting the employee must be notified of the final decision. During every meeting in the process, the employee has a right to be accompanied by a work colleague or a trade union official. This companion may address the hearing, confer with the employee during the hearing and may also sum up the employees case but must not answer questions on behalf of the employee. In the case of a grievance against an employer the same steps must be followed with the letter sent from employee to employer stating the nature of the grievance and asking for a meeting to be held. Where the employee has already left employment the Regulations provide for a modified procedure that does not require the Step 2 meeting. The problems created by the Regulations When the Regulations came into force on the 1st October 2004 the government resolved to revisit them after two years. The Department of Trade and Industry confirmed this in its Success at Work Report (2007 pg. 8)[2] ‘This is a key part of DTI’s work to simplify regulation, by removing compliance costs and complexity, and addressing irritants for business and others affected by employment law, while ensuring that employee rights are protected.’ The government then commissioned an independent report on the 12th December 2006 written by Michael Gibbons who was asked to assess all employment dispute resolution procedures including suggestions for adapting the Regulations if he found them not to be fit for purpose. He interviewed over 60 employers, employees and intermediaries involved in dispute resolution. Gibbons in his report entitled Better Dispute Resolution (2007 pg.5) states[3], ‘In conducting the Review I was struck by the overwhelming consensus that the intentions of the 2004 Regulations were sound and that there had been a genuine attempt to keep them simple, and yet †¦as formal legislation they have failed to produce the desired policy outcome. This is perhaps a classic case of good policy, but inappropriately inflexible and prescriptive regulation.’ It became apparent that the regulations did not state clearly what a written grievance was or what it was to contain. With no specific guidance on this, parties called for procedural hearings at the ET to establish whether the claimant actually put their grievance in writing and whether all of the claims that were found in their Claim Form had previously been evidenced in the grievance letter. The respondents were claiming that this was not the case and therefore there was no case to answer. Therefore although the procedures were clear as to the steps to follow in bringing a dispute insufficient guidance was given about each stage leaving Tribunals with an increase in the number and length of proceedings. Gibbons explains the difficulty with identifying what constitutes a grievance letter (2007 pg.8), ‘†¦comments in resignation letters and in 360-degree feedback forms have been held to meet the requirements, so some employers feel it is necessary to check closely and investigate any written communication that might be construed as a grievance’ Although the intention of the regulations was for early informal resolution of disputes, the drafting of the Step 1 letter and consequent meetings in practice escalate many issues taking up management time and proving stressful for employees. Also the three step process as outlined above was not always adequate in all circumstances. Small businesses in particular have complained about the formal, ‘one size fits all’ approach of the regulations. Gibbons explains (2007 pg. 8), ‘†¦the appeal stage is an unnecessary burden, especially for small businesses. The appeal will often be to the same person who made the original decision. It can also be difficult in cases where employees have left the workplace. One business felt it necessary to follow the three-step procedures for each of their Christmas temporary staff before they left – a process which added no value.’ The main thrust of the opposition to the current regime is that it has created an unhealthy overlap between the resolution of disputes and the litigation procedure which should as far as possible be kept separate. For example the regulations stipulate that before a claim is lodged at the Employment Tribunal (ET) a grievance letter must be sent to the employer within three months of the alleged dismissal or conduct. Any breach of the procedure would allow the Tribunal to grant up to 50% increase if the fault was that of the employer or 50% reduction in the award depending on whether the fault was that of the employee. Of course apart from the fact that it is not always easy to ascertain whose fault led to a breach of procedure such stipulations and penalties mean that litigation has to be considered at an early stage when resolution of the dispute should be paramount. Gibbon states (2007 pg.25), ‘Both large and small businesses have reported that the number of formal disputes has risen. The Review has heard that 30 to 40% increases have been typical in the retail sector.’ Further complications arise where there are multiple claims for example in an equal pay case and the three step process has to be repeated many times creating an unnecessary administrative burden. The same burden is also felt where and employer seeks to follow the disciplinary steps and at the same time the employee also seeks to pursue a grievance. ‘It is not always clear how the two strands of the Regulations should operate in such circumstances, and employers can feel compelled to hold excessive numbers of meetings and write excessive numbers of formal letters to be sure of fulfilling the procedural requirements’[4] The proposed reforms As a result of the Gibbons Review, the Government held a consultation and the responses received formed the basis of the present reform proposals published in the Employment Bill 2007 which has received royal assent and is now the Employment Act 2008. The first major reform is for the Regulations to be repealed in their entirety in April 2009 and replaced with a revised ACAS Code of Practice (the Code) which has been agreed in draft form. There will also be non statutory guidance also provided by ACAS. ACAS stands for the Advisory Conciliation and Arbitration Service and currently offers employees an arbitration service as an alternative to resorting to proceedings. Also it has always provided a Code for resolving disputes but it is only now being adapted and incorporated into statute. In actual fact the revised ACAS code provides for the same three step procedure but does not incorporate the same penalties and conditions as the Regulations. There have also been some additional requirements which seem to lean towards ensuring that employees behave ‘reasonably’. The draft Code is designed to provide basic practical guidance for disciplinary and grievance procedures but is limited as it will not apply to dismissals as a result of redundancy[5] or expiration of a fixed term contract.The Code describes the remit it covers[6], ‘Disciplinary situations include misconduct and/or poor performanceGrievances are concerns, problems or complaints that employees raise with their Employers’ It suggests in the Foreword of the Code[7] that employers and employees should try to resolve disputes between them. However if they cannot, they should seek the help of an independent third party inside or outside the organisation. The Code provides that where the Employment Tribunal must ascertain compliance with the Code it will do this on a case by case basis taking into account the size and resources of the employer. Therefore unlike the Regulations there is no expectation that all business will comply with every provision in the Code providing greater flexibility for employers. In relation to disciplinary procedures the first step is to establish the facts of each case by collating evidence and holding an investigatory meeting if necessary. The Code then states[8], ‘If it is decided that there is a disciplinary case to answer, the employee should be notified of this in writing. This notification should contain sufficient information about the alleged misconduct or poor performance and its possible consequences to enable the employee to prepare to answer the case at a disciplinary meeting’ New provisions provide for evidence collated including witness statements to be provided by the employer with the letter requesting a disciplinary meeting. Also an employee may call their own witnesses. The statutory right to be accompanied to this meeting still stands however the Code’s emphasis on ‘reasonableness’ is evidenced where it states[9], ‘However, it would not normally be reasonable for workers to insist on being accompanied by a companion whose presence would not prejudice the hearing nor would it be reasonable for a worker to ask to be accompanied by a companion from a remote geographical location if someone suitable and willing was available on site.’ The dispute Regulations had provided that on appeal the employer only had to make one attempt to reconvene the meeting however under the Code the employer has to show that the employee has persistently been unable or unwilling to attend before a decision can be made in their absence.[10] If the employee decides to appeal, grounds of appeal in writing must be submitted to the employer.[11] This requirement was not found in the Regulations and the idea behind it is to ensure that further time is not spent discussing issues that have already been covered in the first meeting. In a case of a grievance for example instead of the emphasis on a Step 1 grievance letter, the revised Code states[12], ‘If it is not possible to resolve a grievance informally employees should raise the matter formally and without unreasonable delay’ The employee should inform the employer of the grievance preferably in writing and the letter should be addressed to the line manager. Unlike the Regulations, a claim would not be barred in absence of a grievance letter although a failure to send this letter would be a breach of the Code and may lead to a reduction in the award. The Code states that a meeting must be heard pursuant to the letter and that the employee must have the right to be accompanied by a colleague or trade union official. As with the disciplinary procedure, the requirement here is that the right to be accompanied is reasonable. During the meeting the employer can ask for an adjournment in order to carry out an investigation. There is also a right of appeal and subsequently the employee can decide to take the matter further and pursue the case in the Employment Tribunal. The new regime will not hold a dismissal to be automatically unfair if there has been a breach in procedure. Employment Tribunals will have to decide cases on what is fair and reasonable and will have discretionary powers to adjust awards of up to 25% if either employer or employee has not followed the ACAS code. In relation to this provision the government report Resolving Disputes in the Workplace Consultation (May 2008 pg.16) it states, ‘This will be a power rather than a duty in order to allow the employment tribunals discretion to apply it in the interests of justice and equity’ It is hoped that these reforms will give a higher level of flexibility in resolving work place disputes and various businesses can tailor the new regime to their specific needs. The Government has also agreed as part of the reform to invest  £37M into the ACAS helpline system in order to provide early mediation for workplace disputes that would otherwise result in tribunal claims. Resolving Disputes in the Workplace Consultation (May 2008 pg.16)[13] states, ‘The government considers the way forward should be a short non prescriptive Statutory Code setting out the principles of what and employer and employee must do supported by fuller statutory guidance’ The idea is that the new statutory code will provide guidance for employment tribunals and the non statutory guidance will be used by employers and employees. Where a grievance arises during a disciplinary process, the disciplinary may be suspended or both can be dealt with concurrently if related. The Code does not cover collective grievances which must be dealt with under the agreed collective grievances procedures agreed with trade unions. The likely effect of these reforms on employers and employees It is unlikely that the Code will have a major change on the dispute resolution process in the work place. The code incorporates the same three steps that were found in the Regulations. There is still a penalty of an increase or decrease in the award up to 25% depending on whether the employer or employee is at fault. Because the employee is likely to suffer a reduction in compensation of up to 25 % the pressure to ensure a grievance letter is sent still remains. Although unlike the Regulations, the claim is not barred due to failure to lodge a grievance, the number of grievances brought by employees is not likely to be reduced for so long as there remains a penalty, albeit the employee at the grievance stage may not have considered litigation. So arguably there may not necessarily be reduction of time spent on hearing and processing grievances in the workplace. Also with the repeal of the Regulations there is no automatically unfair dismissal because of non compliance. Many have argued that this places fewer restrictions on unscrupulous employers therefore increasing the likelihood of litigation. There would need to be clear communication by the government and business to their employees as to how the new regime will work and arrangements need to be put in place for the transition between the old and new procedures. As far as practical points flowing from the provisions of the ACAS Code, the following would ensure that employers are taking the right steps to ensure compliance although there still remains areas of uncertainty that will only be made clear once the Code is put into practice. Mediation training should be provided for Human Resources staff to act as internal mediators and consider compiling a list of good mediators outside the organisation. In the Introduction of the Code, it states that employees should be involved where appropriate in the development of rules and procedures so to this end it would be prudent if employers hold consultation meetings with employees and their Trade Union Representatives during the transition period between the Regulations and the Code. Guidelines should be provided as to how to provide a ‘reasonable opportunity’ to call witnesses (Clause 12) and establish in policy that that the right to be accompanied is subject to considerations as to reasonableness (Clause 15). These issues are clearly subjective and would vary on a case by case basis and are therefore likely to prove controversial or even problematic Guidelines should be drafted as to when and under what circumstances the employee has shown inability or unwillingness to attend a disciplinary meeting without good cause. Different people should oversee the investigatory and later the disciplinary process. In order to facilitate early resolution of disputes as well as implementing the Code the government also intends for ACAS to provide a helpline where simple disputes can be dealt with over the phone or by internet. This extends the existing right to mitigation that parties must be notified of in any dispute. However the issue is ensuring that ACS has the necessary funds and staff to successfully fulfil this role. Staff must be well trained in providing employment advice and negotiating settlement between parties. Another proposal is that the Employment Tribunal Application process should happen via the helpline giving claimants access to advice on their claim and alternatives to litigation. Not all involved in the dispute resolution process favour these reforms. In the government report Resolving Disputes in the Workplace Consultation[14] it states ‘Opponents of repeal included a number of Trade Unions, representatives of vulnerable workers and individuals. Many cited the benefits of having a standard required procedure in all workplaces which operated to the benefit of workers in all types of organisations and encouraged good practice.’ From the point of view of an employee, the fear is that the new regime and its emphasis on ‘reasonableness’ leaves too much to the discretion of the employer. This coupled with the removal of the automatically unfair provision has left the issue of unfairness to the Employment Tribunal who will access the situation based on many factors other than breaches in the code including the size and resources of the employer. There is therefore an element of uncertainty in the new provisions certainly for the employee but for the employer as well. In the Legal Action Group’s response to the government consultation (June 2007) it states,[15] ‘Repeal of the Employment Act 2002 (Dispute Resolution) Regulations 2004 (the ‘regulations’), will not improve the poor position of the many, low paid, non-unionised, workers in the labour market. The government should act to protect the most vulnerable by encouraging trade union organisation and by other legislative measures.’ The concern of the Group is that the government’s emphasis on mediation could lead to vulnerable employees losing their right to a formal hearing to resolve disputes. In order for alternatives to litigation to be properly considered good quality advice needs to be available to all however only a third of the working population are trade union members. A lack of access to legal aid will mean that non members will not have proper recourse to legal advice. It seems unlikely that the ACAS helpline proposal will cater for all workplace disputes. The Code has also been seen as unfair towards employees as it does not take into account that in reality there is rarely a balance of power between employer and employee. Employers have more resources and employees tend to already feel intimidated when bringing a grievance. A simple dispute could still have as its underlying cause a long term abusive policy against workers which of course cannot be resolved through a telephone conversation with an ACAS mediator. Indeed there are many categories of workers including the elderly and disabled or those with language difficulties who would need face to face advice. The LAG report states,[16] ‘We have to question whether the DTI is taking an even-handed approach to the resolution of work-related disputes or whether it has bowed to pressure from the powerful employers lobby.’ The overall view therefore of those acting for employees is that although the Regulations were unnecessarily complex they could have been simplified without being repealed as they provided minimum protection for all workers, whether or not they were trade union members. The principal reason for issuing the Regulations was because it was found that many employers did not have any procedures in place for resolving dispute and a repeal of the regulations could mean a return to this situation. There are also potential problems with the right of employees to bring claims being infringed where it is proposed that the Tribunal application system should also be processed through the ACAS helpline. LAG notes[17], ‘It would be inappropriate for a service point that had an aim of providing advice and guidance to also act in a ‘gatekeeping’ role for potential ET claims. Combined with the suggestion that the new advice service should be able to over-ride or contradict the advice given by a representative11, this would damage any integrity generated for such a service.’ Conclusion Clearly the repeal of the Dispute Resolution Regulations 2004 and the implementation of the ACAS Code due to take effect in April 2009 is not without its difficulties. The Government’s aim is to reduce the amount of claims being taken to the Tribunal although it recognises that dispute resolution is in itself only one strand. The other is revising the law in relation to unfair dismissal and making the Tribunal processes itself more efficient. The Code is similar to the Regulations in that it mirrors a three step process. However the onus is often put on the employer to determine what is reasonable which has the effect of the Tribunal later claiming breach of the regulations or the employee claiming that their rights have been infringed. The employer therefore has a burden to act reasonably and the vagueness of this term although creates more flexibility to employers will produce greater uncertainty. Only time will tell whether the Code will in fact encourage a ‘conflict resolution culture’ and reduce the administrative burden on employers as its drafters intended. BIBLIOGRAPHY ACAS: Draft for Consultation: Draft Code of Practice on Discipline and Grievance (Nov 2008) http://www.acas.org.uk/CHttpHandler.ashx?id=961p=0 BERR -Resolving Disputes in the Workplace Consultation Government Response (May 2008) DTI-Better Dispute Resolution: A Review of Employment Dispute Resolution in Great Britain- Michael Gibbons (March 2007)-http://www.berr.gov.uk/files/file38516.pdf DTI-Success at work resolving disputes in the workplace: A consultation- (March 2007) DTI-Success at work resolving disputes in the workplace: A consultation- Response of the Legal Action Group (2007) Is it the end of the road for Statutory Minimum Dispute resolution Procedures Nick Hine May 2008)http://www.tcii.co.uk/images/upload/guest_article_pdfs/11ganick_hine2ddpdf_2173.pdf United Kingdom: New Acas Code Of Practice on Disciplinary And Grievances Article by Val Dougan Dundas and Wilson Solicitors 28 November 2008 www.personneltoday.com 1 [1] DTI-Better Dispute Resolution: A Review of Employment Dispute Resolution in Great Britain- Michael Gibbons (March 2007)-http://www.berr.gov.uk/files/file38516.pdf [2] DTI-Success at work resolving disputes in the workplace: A consultation- March 2007 [3] DTI-Better Dispute Resolution: A Review of Employment Dispute Resolution in Great Britain- Michael Gibbons )March 2007)http://www.berr.gov.uk/files/file38516.pdf [4] Gibbons Review pg. 27 [5] Employers must consult the ACAS book on redundancy handling [6] ACAS: Draft for Consultation: Draft Code of Practice on Discipline and Grievance http://www.acas.org.uk/CHttpHandler.ashx?id=961p=0 [7] The Foreword of the Code is not legally binding but constitutes best practice [8] Clause 9, ACAS: Draft Code of Practice on Discipline and Grievance 2008 [9]Clause 15, ACAS: Draft Code of Practice on Discipline and Grievance 2008 [10] Clause 24 ACAS: Draft Code of Practice on Discipline and Grievance 2008 [11] Clause 25 ACAS: Draft Code of Practice on Discipline and Grievance 2008 [12] Clause 32 ACAS: Draft Code of Practice on Discipline and Grievance 2008 [13] BERR -Resolving Disputes in the Workplace Consultation Government Response (May 2008) [14] BERR Resolving Disputes in the Workplace Consultation Government Response May 2008 [15] DTI-Success at work resolving disputes in the workplace: A consultation- Response of the Legal Action Group [16] LAG Report Pg.2 [17] LAG Report pg.5

Women Voicing Their Pain Essay -- Racism Writing Literature Papers

Women Voicing Their Pain During the recent international anti-racism meeting, the World Conference Against Racism that was held in Durban, South Africa, the voices of victims of racism and its consequences were heard from around the world. These voices came in various forms, both written and verbal, and were communicated both directly and indirectly. The way that pain is voiced around the world, such as the variety and method of communicating pain, can affect how the audience understands the author’s â€Å"wound†. It can affect how genuinely pain is conveyed and also how the pain applies to other victims. One of the voices heard during the World Conference was that of Diya Muliah, an Indonesian woman working as a maid in Malaysia. Diya’s story is a moving account about how poverty combined with immigration policies can create a negative situation for women not only in Malaysia, but all around the world. But is Diya’s writing meant to be a source of healing for her or others, and to what extent is her writing actually considered healing? Diya is working as a maid for a Chinese Malaysian woman to support her family in Indonesia. After working for a while in Malaysia, Diya’s boss asks for her passport. Not knowing any better, Diya hands it over, not knowing the potential ramifications of not having her documents with her at all times. After a while, Diya’s boss begins to abuse her both verbally and physically. â€Å"She screamed at me constantly, grabbed me by my blouse and shoved me around roughly†, recalls Diya. She withholds Diya’s wages and claims that she will be paid bi-annually, which is an obvious lie. Diya describes these abuses vividly in an effort to describe the â€Å"wound† she is trying to show the world. The fact that Diya... ... context in which her pain is voiced (the World Conference Against Racism, in South Africa) puts a lot at stake for her writing. Whether she conveys her wound effectively could possibly determine whether legislation to help her and others would be enacted. Aside from the global repercussions of her text (however weighty they may be), it is also important to analyze Diya’s attempts to heal herself and others through her writing. While she does effectively communicate her pain, she does not show that this communication will lead to the healing of her wounds. The audience is left feeling that her wounds are as open and fresh as before she began writing. Diya situates this â€Å"woundedness† in a global setting in which changes could possibly be enacted to help her and other female victims of racism, but she fails to heal her own emotional scars and arguably those of others.

The Civil War Essay -- American History, War

The growing decline in morale and suffrage on the Confederate home front eventually led to its collapse between 1864 and 1865. Seeing as it was the main arena for combat during the Civil War, the south felt many effects from the war (N). The prolonged war ultimately led to an economic decline and lack of resources in the Confederacy along with a negative sentiment among southerners (N). Due to the internal demise, the Confederacy could not carry on a war without the support of its home front. Beginning with the onset of the war, differences between the northern and southern economies and resources proved to be detrimental to the Confederacy (N). The north contained the majority of the factories, iron works, and railroads in the United States (N). Agriculture in the north was based on cereal crops whereas the south depended on staple crops (N). In addition, the north contained the majority of the financial assets in the United States and allowed them the ability to fight a prolonged war (N). The south, lacking economic diversity and financial affluence, could only sustain itself for so long before its economy collapsed and the effects threatened the livelihood of its home front (N). As the war continued to escalate, the south began to feel the effects of its inadequacies (N). Due to the lack of transportation resources and the blockade established by the Union, the south was unable to import and export goods needed to maintain its economy (N). The diminishing availability of goods led the Confederate government to search for alternative measures to obtain the financial support required to continue the war (N). The Confederate government decided to pass a progressive income tax and excise tax on goods (N). In additio... ...federacy that it would be too difficult to continue a long drawn out war, especially with its home front in turmoil (T 288). The Civil War was a war in which both sides, the Union and Confederacy, expected a war which would subside quickly (N). With the north having a diverse and abundant number of resources, it was able to fight the war as long as was required (N). As for the Confederacy, from the beginning, it was destined to have its hardships (N). Since most of the war was fought along the home front of the south, the south faced more disparities than the north (N). The home front ultimately played a considerable role in the collapse of the Confederacy. Furthermore, Sherman’s march and the election of 1864 contributed to the inability of the Confederacy to continue the war. The south had a good run, but in the end, its own internal turmoil failed it.

Political and economic effects of Mongol rule on China and Middle East Essay

Yuan economic policies also accommodated traditional Chinese practices. Yuan rulers did not try to convert China into the Mongol-style nomadic economy; instead, they fostered agriculture. They restored the she, rural organizations composed of about 50 families, to assist in farming. These organizations also improved flood control, established charity granaries for orphans and widows, and introduced such new crops as sorghum. In addition, early Yuan emperors sought to protect the peasants by devising a regular, fixed system of taxation. Unlike previous Chinese dynasties, the Yuan rulers fostered trade and accorded merchants a high social status. Moreover, they promoted commerce by increasing the use of paper money, by offering cheap loans to merchant associations (ortogh), by building roads, and by allowing traveling merchants to lodge and to obtain supplies at government postal stations, which were located about 32 km (20 mi) apart throughout the empire. Concern about supplying the new capital led the Yuan court to initiate the ambitious project of rerouting and expanding the Grand Canal, aiding the shipping of surplus grain from southern China to the less fertile lands of the north. Such government support for merchants, together with the peace imposed on much of Asia by the Mongols, resulted in the greatest expansion of commerce in Eurasian history. Indian, Southeast Asian, Persian, Arab, and even European merchants arrived in China. Muslim merchants, the principal intermediaries in the overland trade between China and Central Asia, West Asia, and Europe, brought horses, carpets, medicines, and spices to China, and exported Chinese textiles, ceramics, and lacquerware. From the southern port cities of Quanzhou (Ch’à ¼an-chou), Guangzhou (Kuang-chou), and Yangzhou (Yang-chou), they conveyed Chinese ceramics and silks by ship and returned with spices, precious stones, incense, pepper, and medicines. The growing agricultural and commercial economy initially provided sufficient revenue for the court, but not for long. The original tax structure did not exploit the Chinese and was not burdensome on landlords, peasants, merchants, or artisans. In fact, Kublai Khan repeatedly reduced or postponed taxes on those of his Chinese subjects whose lands had suffered during  natural disasters. Yet the various construction projects he had undertaken, the building of the capital, postal stations and roads, and the enlargement of the Grand Canal, as well as military campaigns against Japan, Java, and mainland Southeast Asia, were costly. As the government’s expenditures soared, its need for additional revenue became more pressing. The court responded by appointing two new non-Chinese ministers whose principal duties were to raise more funds. However, their authoritarian methods only worsened the problem. By imposing higher taxes on merchants, deliberately inflating the currency, and increasing prices on salt, iron, and other goods monopolized by the government, they succeeded only in alienating Chinese officials. Finally, their highhanded treatment of the bureaucracy and their profiteering led to the assassination of one and the execution of the other. The economic situation merely declined further.

Christian Places of Worship

- Christian places of fear should be plain and simple? Discuss. Ollie Gardner This debate is a very unfluctuating subject for certain(a) nation and religion. For example the Catholics esteem that it is properly to sight their wonderment of immortal by designing their places of worship with salient dye glass windows, huge organs and a well-favoured bold altar and so forth However the Protestants started out rebelling against the Catholics saying that you should non have to intend your appreciation with capital and gold but with perpetration and jot should be comely.No religion is proper(ip) or wrong. Looking at the Protestant demeanor of estimateing about it that places of worship should be plain and simple. I fanny externalize many reasons why people do believe in this thought. unitary reason could be because they value that god does not have to be bribed or given these big expensive gifts to valuate his followers and the people. That merely rendering your commitment to him and well being should be enough to gain your love or that you already have his love. God in my record of put one over is not approximatelyone to taste someone by his or her wealthiness but by his or her actions.importee that wherever you worship in a church, at home in your bedroom, on the street in an alleyway with beer cans on the floor is good enough to show your respect and thanks. He does not think of you anymore by showing him and with child(p) him gifts with great wealth. You expertness be instead poor and cannot afford to do anything kinda so big and bold and might just want to do your declare prayer at home or anywhere of your choice, which is still fine. On the some other hand I can see why you would want to show your appreciation via gifts, big services and god plated lecterns and so onIts analogous on Valentines solar day when you give you loved ones a present, wag or gift of some point. I know the feeling of walking in to the Bath Abbey and being blown outside by the remarkableness and memorising stain glassed windows that encounter the room with colour. You do in some way feel that sense of perplexity and holiness as you witness something like the Bath Abbey. I can withal see the commitment to god by giving him gifts of great wealth and big glamorous services. It shows hat if they have been happy enough to be very flush or maybe not that lots but to give what they can does show a certain amount of strong commitment. In conclusion either end is fine, and god will not think of you any differently. In my point of view I would go with Protestant way of belief just because I think that god loves you whoever you are and we can show are own love to him, not by fancy lecterns and pulpits and a big choir but just by however way we feel like. Could be at home or anywhere that is most comfortable to you.

Intangible Asset Essay

sn beThe routine of this study is to examine some(pre noinal) issues when dealings with nonphysical summations. By agency secondary explore, relevant evidence from umteen sources was selected, evaluated and organized into three main points, which be investigate and increase apostrophize, punctuate military rank and the pretend of intangible plus asset plus summation in monetary statement in similarity with tradeplace and obtain honour. The evidence includes statistical data and expert opinion. The seek events that intangible assets give a evidential push to the club if they argon not quantity appropriately base on the chronicle standards. found on these hapings, it is argued that intangible asset would profess callers procedure if in that location are misjudgments in the valuing of these assets. ledger entryFinancial statement has a signifi nookyt role in businesses system in referable to transparency of fellowships fiscal position in the businesses surround. The purpose of pecuniary promulgate is to give substantial information about any changes in associations performance that is effectual for a wide range of users in making stopping point making in array to fixate investment in that even offt go with. harmonize to FASB that is state in Canibano, Garcia-Ayuso, & Sanchez (2000, p.102), financial statement should provide a useful information that go forth bring in to any potential investors and creditors to defecate encourage investment, credit and similar decision. Therefore, any final result that will affect clubs performance either present or time to come should be presented in this annual report. During last 20 years, expansion in technology, sparing system and people cognition remove brought many changes in businesses environment which increase the use of media due to much disceptation amidst companies and smart sets feasibility in the future.Due all told these changes as stated in Can ibano, Garcia-Ayuso, & Sanchez (2000, p.102) the resourcefulness of wealth and future economic win is not from material yieldion or tangible asset scarcely from expend and management of intangible asset. As outlined in paragraph 8 of AASB 138 that is tell in Picker et al (2006, p. 313) intangible asset is an identifiable non m unmatchabletary asset without physical substance. There are two main forms of intangible asset, introductory legal intangible such as great dealmark, patent, brandand some other thing that defendable in the court and the second one is competitive intangible such as acquaintance activities and other activities that have a direct impact and effectiveness to companys performance (Wikipedia, 2010, accessed 15/05/10). impalpable asset is one of accounts that should present in the financial statement this is however, by displace intangible assets in the financial statement, this report would be less informative be bear they gain ground the operoseies of estimation of market take to be and book value which pot affect the companys performance. It preserve be argued that on that point are some issues that mount when dealing with internally haved assets. Therefore, in this essay the power will discuss possible issues that can arise in intangible asset such as inquiry and development cost, brand valuation and the risk of intangible assets in financial report in relation with market and book value.R&D costIn order of magnitude to expand intangible asset, companies need to hand much silver in research and development (R&D) due to market competition to get more usefulness. This depreciate is comparatively expensive and continuous until the de applys can find a in the raw finding in intangible asset that can change companys performance. This statement is alter by Canibano, Garcia-Ayuso, & Sanchez (2000, pp.108-109) argument which states that amid R&D and future economic profit had not been con crockeded thoroughly because there were no confirmation that can be found in relation with expanding research and development a juvenile harvest-home can track down future improvement in the companys performance. Changes in the R&D can cause a divergences between profit individually year and also enlarge the contravention between cash flow that is rattling generated by firms and profit that is stated in financial statement because a new product of the research is about to be commenced and generated revenue later (Wrigley, 2008, p.258).Furthermore, in find out research and development cost, this activity will lead to greater amount of depreciate in balance because when any outgo for research incurred, it will be save as expense and it will affect companys performance which can be a huge disadvantages for companies. If there are more expense that company generates as a result of research and development in one write up period, it will decrease value of profit which lead to a negative expected value to investors because the investors will start to doubt with the companysperformance if they see more expenses than profit during the year. An character arises from Sigma Pharmaceuticals Limited (SIP) that was ontogenesis a new product that have a purpose to measure light speed gas emission in order safe the environment (Sigma Pharmaceuticals Limited 2009, p.5).Based on SIP summary of decomposable accounting policy, R&D cost would be capitalised if the research bring a future economic benefit or can be sold to other parties (Sigma Pharmaceuticals Limited 2009, p. 54). This means that SIP would put down a lot of money to make this research success and able to generate profit but it is more expense would be generated during this research that has possibility to sheer the profit in that year. another(prenominal) meaningful example is from Rolls-Royce Company, in 1960s because of R&D expenditures Rolls-Royce Company couldnt make profit (Yardimcioglu 2008, p.91).This explanat ion can be conclude that even companies increase their research and development to find a new intangible asset such as patents that have foreboding to bring more profit to the particular corporation, the firms legato do not have control to this expectation because of skepticism in the future economic benefit. It also gives negative impact to firms performance in investiture activities because it will affect the investors confidence to put their investment in a particular companys. imperfection valuationBrand valuation has appeared as issues that arise from cadence intangible asset in financial report of companies. This is because of the deficient of perceptive and valuation from accounting standard in cadence brand in a firm that broadly speaking lead to uncertainties between good will and other intangible assets. Brand can be defined as a unique symbol or trade mark that is used to identify goods and work differently from its competitors (Tollington, 1998, p.180). The occu pation that occurs from brand as intangible asset is from useful vivification of it because brand does not have a fixed spiritedness which can lead to misjudge of indefinite and definite life of other intangible asset (Seetharaman et al, 2001, p.247). Another problem that arises from brand measurement is the difficulties of farsightedness in maintaining the value of brands in a period of time, for example, well known brand like Ferrari, Marlboro and Coca Cola mostly have a stable value if compare with forgotten brand that may have less value (Seetharaman et al, 2001, p.247).In the most case, it has been debated that the value of brand asset could be measuredappropriately because in order to evaluate brand value, the company will use relief from royalty. However, royal house rate is not always available and often the rate used is based on the companys decision rather than reliable source in that particular company. If the royalty rate is withal high, it could be destroy the co mpanys profit that could earn (Sinclair & Keller, 2007, accessed 16/05/10). find in financial statement. nonphysical asset that takes a place in financial statement would create significant risk in relation with companys performance. This is because the values of intangible assets have not exhibited in the financial report due to lack of measurement on intangible asset such as trademark, knowledge of employees and development of technology. An example of the risk that is reflecting the difficulties of measuring rod rod intangible asset value is from Nokia Corporation. According to the data from Yardimcioglu (2008, p.91), financial position that stated on financial statement in 1999 was US$11 billion of radical asset, liabilities were US$5.3 billion and residual cost US$5.7. In 2000, Nokias market value was US$190 billion and made US$183 billion differences between book value and market value, and this differences arise because intangible asset that Nokia possessed. This differen ce should be stated in the financial statement, but after one year Nokias market value has decreased to US$97 billion and if the difference of market and book value was stated in the financial position, Nokia would lose profit by US$86 billion.Another example of the risk of intangible asset in financial statement is Rolls Royce Company this company has suffered a loss in 1960s that lead to serious financial issues because of carry-over of more sources to R&D regale (Yardimcioglu, 2008, p.91). Based on these two examples, measuring intangible asset is quite difficult because ,,, it is impossible to supply the deficiency between book value and market value in consequence of taking the intangible assets into financial statements (Yardimcioglu, 2008, p.91). In conclusion, there are some issues that arise from valuing of intangible asset in a corporation.This issue is including uncertainty of research and development cost that still cannot be ascertained to make future economic benefit s, brand valuation because understaffed measurement for this intangible assets and the risk of putting intangible asset in financial report. Companies should do some actions tosolve this problem that might be useful for companys management or even for investors who are willing to invest their money to the company. First, maximise the use of intellectual holding by expanding only small correspondence of patents. Second, introduce a new product to the market that will possibly generate an innovation and third, technologies involvement (Hand & Lev, 2003, pp. 511-512).ReferencesCanibano, L, Garcia-Ayuso & Sanchez, P 2000, accounting system for Intangible A Literature Review, diary of accounting system Literature, vol.19, pp.102-130. Hand, J, R, M & Lev, B 2003, Intangible assets values, measures, and risks, Oxford University Press, London, accessed 14/05/2010, http//books.google.com.au/books?id=RmFLUk7NydQC&printsec=frontcover&dq=intangible+assets&source=bl&ots=1QtSgbhUPK&sig=Nsy8 mguyyw6tV8-FUAqpWi6pzVw&hl=en&ei=jNfsS96tM47U7APH_tiMBg&sa=X&oi=book_result&ct=result&resnum=7&ved=0CDoQ6AEwBgv=onepage&q&f= irrational Picker, R, Leo, K, Alfredson, K, Pacter, P & Wise, V 2006, Australian Accounting Standards, John Wiley & Sons, Queensland, Austalia, Seetharaman, A, Azlan Bin Mohd Nadzir, Z & Gunalan, S 2001, A Conceptual Study on Brand Valuation, Journal of result & Brand Management, vol.10, no.4, pp.243-256. Sigma Pharmaceuticals Limited 2009, Annual field 2008-2009, accessed 14/05/2010, http//sigma.ice4.interactiveinvestor.com.au/Sigma0901/Annual%20Report/EN/body.aspx?z=1&p=-1&v=2&uid= Sinclair, R & Keller, K, L 2007, Determination of light Value of Intangible Assets for IFRS Reporting Purposes, transnational Valuation Standards Committee (IVSC), pp.1-6, accessed 14/05/2010, http//www.ivsc.org/pubs/ chin wag/intangibleassets/06_keller.pdf Tollington, T 1998, Brands the asset definition and perception test, Journal of Product & Brand Management, vol. 7, no. 3, pp. 180-192. Wikipedia 2010, Intangible Asset, accessed 14/05/2010, http//en.wikipedia.org/wiki/Intangible_asset Wrigley, J 2008, discourse of What financial and non-financial information on intangibles is value-relevant? A review of the evidence, Accounting and channel Research, vol.38, no.3, pp.257-260. Yardimcioglu, M 2008, The Risk of Intangible