Communication is a fundamental component promoting positive behaviour

In the secondary school scene, well-developed communicating accomplishments are an indispensable constituent of effectual schoolroom direction. They enable instructors to develop reciprocally respectful mutual interactions with pupils that serve to augment schoolroom experiences and results. Assorted characteristics and methods of communicating may be used to heighten interpersonal exchanges, promote effectual problem-solving and expedite struggle declaration. These are the critical edifice blocks that serve to construct trust and apprehension. Furthermore, the many factors involved in effectual communicating aid greatly in easing warm reciprocal student/teacher relationships and productive acquisition environments which in bend, foster positive behavior and larning results. ( Arthur-Kelly, Lyons, Butterfield & A ; Gordon, 2003 ) Many secondary school pupils perceive this clip period to be particularly disputing. Developmentally, such pupils are sing considerable upheaval as they begin to negociate the labyrinth to emotional, societal, physical and cognitive adulthood. The secondary school old ages are farther complicated as striplings begin to consolidate their sense of individuality, strive for greater liberty and freedom and their societal webs expand. These momentous alterations may do many pupils to stagger and fight both behaviourally and academically. Fortunately, through the usage of effectual interpersonal communicating techniques instructors are able to construct respectful, mutual relationships that bolster secondary pupils throughout this disruptive journey. ( Martin, 2010 ) Interpersonal communicating is a complex pattern that involves conveying and having messages. Spoken words are used to convey significance but the frequently unmarked non-verbal constituents of communicating are of equal importance and comprise at least 50 % of message content. Such constituents include oculus contact, paralinguistics, positioning and position, facial looks, gestures, propinquity and touch, personal visual aspect and communicating puting. These factors have tremendous potency to interfere with and falsify the significance of intended messages. As such, it is of paramount importance that instructors avoid doing rushed readings of pupil non-verbal behavior and besides pay attending to the congruity of their ain non-verbal communicating. Actions tend to talk louder than words so incongruous non-verbal communicating has the possible to earnestly undermine message unity and cause pupil confusion. ( Arthur-Kelly et al. , 2003 ) As stated by Charles ( 2000, pp. 48-49 ) â€Å" To a surprising grade, how you communicate determines your effectivity as a instructor. Relationships are built on communicating and easy destroyed by it. † Because so much of communicating has the possible to be misunderstood it is indispensable for instructors to use schemes that minimise the opportunity of this happening. One peculiarly effectual method is the usage of active hearing ( Arthur-Kelly et al. , 2003 ) . Active hearing is non simply hearing but a much more purposeful action that involves being attentive, endeavoring to understand communicated concerns and emotions, clear uping through appropriate inquiring and back uping job resolution ( Weinstein, 2007 ) . During active hearing, the receiver of the message interprets what has been said and accurately reflects this back to look into apprehension of the talker ‘s concerns and associated feelings. This procedure enables the talker to experience acknowledged, supported and confident that they have been understood. It encourages the talker to go on showing, clear uping and earning support to work through issues constructively ( Geldard & A ; Geldard, 2007 ) . By utilizin g the active hearing technique, instructors send a strong message to pupils that they truly care. Congruently, caring, and particularly student perceptual experience of such, is an of import requirement for set uping the healthy relationships that promote positive behavior and academic results ( DeSantis King, Huebner, Suldo & A ; Valois, 2006 ) . 4 Several other communicating procedures may besides be used to heighten the active hearing procedure and to convey echt concern and lovingness to pupils. These include doing appropriate oculus contact by changing position to fit the degree of the talkers, utilizing congruous facial looks, using minimum verbal cues and persisting with active hearing until the talker feels ready to reason ( Weinstein, 2007 ) . Open inquiring is besides of import. This involves the preparation of inquiries that require more than a negative or affirmatory response. Such inquiring is peculiarly utile to convey to light antecedently inconsiderate issues and besides to clear up information. Additionally, it is an effectual manner of promoting ongoing conversation ( Geldard & A ; Geldard, 2007 ) . The combination of the abovementioned schemes efficaciously facilitate clear look and enhance listening truth during conversations. In secondary schoolroom state of affairss, nevertheless, it is frequently necessary to guarantee that intervention whilst conveying messages is eliminated every bit expeditiously as possible. In these state of affairss, self-asserting communicating is an plus ( Arthur-Kelly et al. , 2003 ) . During self-asserting communicating, the rights of both the talker and the hearers are upheld, therefore cut downing intervention. This method of communication is neither inactive nor aggressive. Rather, pass oning assertively means showing messages in a no-nonsense mode that is straightforward, honest and unoffending ( Mohan, McGregor, Saunders & A ; Archee, 2008 ) . One such manner of communication is through the usage of I statements. I statements are a practical method for leting the talker to convey their message and at the same time do their demands known without encroaching on the rights of others. They are frequently peculiarly valuable as they alert the hearers to the talker ‘s religion in their cooperation without any associated threatening intensions ( Arthur-Kelly et al. , 2003 ) . Assertive statements are by and large stated in three parts, to depict specific behaviors, to sketch feelings associated 5 with such behaviors and to exemplify the effects of such behaviors. They send a clear message to the receiver without hazard of discourtesy ( Mohan et al. , 2008 ) . Spoken calmly, I messages operate to supply valid, comprehensive feedback to pupils about the effects of their behavior in a respectful, non-intimidating manner ( Arthur-Kelly et al. , 2003 ) . Despite the demonstrated efficiency of communicating procedures such as active hearing and self-asserting communicating, in secondary schoolrooms, the potency for struggles and unsolved jobs remains ever-present. Because of the emphasis and anxiousness that is frequently associated with the dramatic alterations experienced by striplings, that they may at times act with confusion as they try to joint their ideas and feelings. This may precipitate apparently inappropriate words and actions that may necessitate careful dialogue to decode and decide ( Brown, 2005 ) . Negotiation is a problem-solving communicating accomplishment that incorporates active hearing and self-asserting behavior. Basically, dialogue involves utilizing common regard and communicating devoid of intervention by such contaminations as high affectional provinces ( Arthur-Kelly et al. , 2003 ) . In dialogue, six stairss are used to ease problem-solving. The first measure involves job designation utilizing I messages, unfastened inquiring and active hearing. Step two necessitates the designation of possible problem-solving options. This is facilitated through the collaborative listing of suggestions which are freely expressed and are neither evaluated nor censored ( Arthur-Kelly et al. , 2003 ) . In measure four, this procedure is refined as stakeholders are provided with the chance to cancel any antecedently generated options that they find wholly unacceptable. Subsequently, in measure five the stripling selects their most favorable option which they believe is most likely to be successful and an understanding to implement this is established. Step six completes the process and involves holding on a clip period before the consequences of the solution are reviewed. During the reappraisal procedure, permanent 6 execution may be decided upon or in the instance of an disappointing result the dialogue process will be repeated ( Arthur-Kelly et al. , 2003 ) . Walsh ( 2004 ) alludes to the fact that during adolescence, emotional ordinance is still undergoing development. This is one account for what appears to be bad-mannered, unprompted and angry behavior that is sporadically demonstrated by striplings. Understanding by secondary instructors that striplings will at times make societal mistakes is highly wise and has tremendous potency to be relationship edifice, puting the phase for cooperation ( Brown, 2005 ) . Consistent, considered action on the portion of the secondary instructor leads to the edifice of trust that is built-in to respectful relationships. Likewise, appropriate and effectual communicating physiques common regard and is the foundation of all positive acquisition environments ( Brown, 2005 ) . All schoolroom larning occurs in the context of interpersonal interactions and this mutual agreement wields a powerful influence over the learning environment and associated pupil accomplishment. Effective communicating between inst ructors and pupils has a mutual consequence. Resultantly, it stands to ground that such interpersonal interactions are a critical constituent of positive schoolroom environment and associated enhanced behaviors and larning results ( Goh & A ; Fraser, 2000 ) . Much research exists to back up the impression that positive relationships between pupils and instructors enhances larning environments, taking to improved behavior and favorable acquisition results ( den Brok, Levy, Brekelmans & A ; Wubbels, 2006 ; Fraser & A ; Walberg, 2005 ; Urdan, & A ; Schoenfelder, 2006 ) . More peculiarly, pupil motive, larning and grade of conformity are preponderantly shaped by their perceptual experience of their relationship with their instructor ( den Brok, Levy, Brekelmans & A ; Wubbels, 2006 ) . During the turbid secondary school old ages pupils care a great trade about set uping positive relationships with their instructors and the degree of support this provides. As such, they respond 7 with far greater enthusiasm, pronounced battle and augmented attempt, both behaviourally and academically, when they perceive that their instructors care about them ( Urdan, & A ; Schoenfelder, 2006 ) . By utilizing effectual communicating accomplishments, instructors are equipped with the tools to leave this powerful belief in their pupils, therefore taking to respectful mutual relationships, positive acquisition environments and associated behavioral and academic growing. 8

Policy Process

Policy Process CJA 580: Public Policy Issues University of Phoenix Dr. Matthew Geyer, Faculty May 15, 2010 Policy Process Society relies on the criminal justice system to maintain order within communities and to maintain a safe environment for community members. Society expects the criminal justice system to provide justice by separating the guilty from the innocent, to incapacitate dangerous individuals, to promote deterrence to law-breaking individuals, and to rehabilitate offenders. An important expectation of the criminal justice system is to provide fair and just consequences to criminal offenders and assist the offenders with reintegrating into society. Some of the expectations of the criminal justice system are not met therefore; the purpose of this analysis is to describe methods for improving the criminal justice system to meet the expectations of society. This analysis will also provide the necessary procedures the criminal justice system could take to make these suggestions an actual policy. The current criminal justice policies are inclined to punish offenders as a method of crime control and crime prevention (American Bar Association Criminal Justice System Improvements. , n. d. ). Although punishment is necessary for many criminal offenses and criminal offenders, a punishment is not a necessity for all crimes. In many cases in which narcotic transfers are involved, the punishment of incarceration for an extended length of time is cruel and unusual. Narcotic transfers are typically considered non-violent crimes and subsequent to incarceration, the offender is continually punished because their ability to reintegrate back into society and become law-abiding, contributing members of society is hindered (American Bar Association Criminal Justice System Improvements. , n. d. ). Incarceration is not an efficient method to deter offenders from reoffending since, following incarceration, they are unable to gain successful employment because of their criminal history. Gaining successful employment s not unrealistic however; employers tend not to disregard the offender’s history therefore influencing the offender’s decision to reoffend. Many narcotic offenders do not desire to break laws; their main concern is monetary gain. Alternatives policies in regard to narcotic offenders should be implemented to assist them with reintegration, rehabilitation, and to actually deter them from reoffending. A possible policy to implement to avoid incarcerating non-violent offenders is implementing a program that assists offenders with education and seeking employment. A program of this magnitude will give offenders the opportunity to remain connected with society and will give them the opportunity to become successful members of society. The program may provide job training skills, education courses, and employers who are willing to employ individuals with a criminal history. Not only will this program benefit ex-offenders, it will also benefit the companies that hire them. The Work Opportunity Tax Credit is a federal tax credit given to companies to reduce the federal tax liability of employers to be used as an incentive for employing ex-offenders (Tax Credits, n. . ). The main objective of the policy is to provide crime control and crime prevention oppose to punishing offenders only for them to reoffend. Implementing this policy may become a challenge because of the procedures necessary to implement the policy. The first step and most important step of starting this policy is compiling a list of employers willing to hire ex-offenders. For more t han one reason, employers may believe hiring an ex-offender would be detrimental to their company. However, one of the goals of this program is to provide the skills and abilities to satisfy the employers, preventing recidivism. The second step of starting this policy is proposing the policy to policy makers. The policy will need the support of the community and the overall criminal justice system to be a success. The program can be a success providing it has the necessary resources. Profiling is an issue within the criminal justice system. Profiling, as it refers to criminal justice, includes using gender, sex, and most commonly, race to identify an individual as a suspect or possible suspect of a crime. Oftentimes, the individual is not a suspect or possible suspect and a crime may not have even been committed however, they are judged based on the above. The issue of profiling, mainly racial profiling, is because of the criminal justice system’s inability to address racial disparities. A fair criminal justice system is an expectation of society. The influence of bias and different treatment in the system should be protected against and evaluated for prosecution. Many instances occur in which an individual has been racially profiled and as a result the individual has been physically, mentally, or emotionally harmed by the incident. Disparities in processing have been seen most prominently in the area of law enforcement, with documentation of widespread racial profiling in recent years. Disparities in the criminal justice system are in part a function of the interrelationship between race and class, and reflect the disadvantages faced by low-income defendants (Mauer, n. d. ). à ¢â‚¬  Providing a mixed criminal justice system may provide society a sense of comfort if they believe the system consists of individuals similar to them. . A policy should be implemented to employ an equal number of races within the criminal justice system. There is no absolute way to ensure employing an equal number of races will decrease racial disparities however, employing different races may decrease racial profiling in communities. The policy should also include the intent to prosecute individuals if it is proven that he or she profiled resulting in some form of harm from the incident. This policy will be a challenge to implement considering there may not be any proof of any wrongdoings however, if the incident is reviewed and evaluated, prosecutors may take the necessary steps to prosecute the individual. The most important step to implement this policy would be to involve the community and policy makers. Policy makers would have to agree to approach legislation with the policy to implement a law that would decrease racial profiling. The community’s involvement is also important. Society members can assist in ensuring individuals are prosecuted for wrongdoings by reporting mistreatment to them or reporting mistreatment of others. The current criminal justice system has issues that can be addressed by implementing different policies. The two policies described above can assist in improving the operation of the criminal justice system. Implementing a policy that will allow offenders to reintegrate back into society, rehabilitate, and to deter them from reoffending will decrease the amount of individuals incarcerated and as a result possibly decrease the amount of taxes paid by taxpayers. The policy will also provide crime control and crime prevention oppose to punishing offenders only for them to reoffend. Implementing a policy that punishes criminal justice employees for profiling is another method that can assist in improving the operation of the criminal justice system. The goal of this policy is to decrease profiling by employing different races thus decreasing the possibility of profiling. References American Bar Association. (n. d. ). American Bar Association Criminal Justice System Improvements. Retrieved from American Bar Association http://www. abanet. org/poladv/transition/2008dec_crimjustice. pdf Mauer, M. (n. d). Racial Disparities and Criminal Justice. Fdch Congressional Testimony, Retrieved From Masterfile Premier Database. National H. I. R. E Network. (n. d. ). Tax Credits. Retrieved from National H. I. R. E Network http://www. hirenetwork. org/admin/clearinghouse. php? state_id=NC

Challenges of Harmonization of Accounting System

QUESTION: Discuss the challenges of harmonization of accounting system. Accounting Standards are the statements of code of practice of the regulatory accounting bodies that are to be observed in the preparation and presentation of financial statements. The Generally Accepted Accounting Principles is comprised of a large group of individual accounting standards. Accounting Standards in other words can be stated as rules which govern the preparation of financial statements. They are the generally accepted accounting principles (GAAP). Where by accounting practices are the actual used practices by accountants.They are influenced by Accounting Standards, which govern the preparation of financial reports. Harmonization of accounting standards† can be defined as the continuous process of ensuring that the Generally Accepted Accounting Principles (GAAP) are formulated, aligned and updated to international best practices (GAAPs in other countries) with suitable modifications and fine t uning considering the domestic conditions. Harmonization is the process of increasing compatibility of accounting practices by setting bounds on their degree of variation.Harmonization can be defined as â€Å"the process of bringing international Accounting Standards into some sort of agreement so that the financial statements from different countries are prepared according to a common set of principles of measurement and disclosure† (Haskins et al. 1996:29). According to Wolk et al. described harmonization of Accounting Standards as â€Å"the co-ordination or similarity among the various sets of national Accounting Standards and methods and formats of financial reporting†. (Kleekamper et al. , 2002) Kleekamperet al. xplain, that the aim of the international harmonization process of Accounting Standards is to reduce or overcome differences world-wide, in order to reach a better international Comparability of financial statements. International accounting harmonization can be defined as â€Å"the process of bringing international Accounting Standards into some sort of agreement so that the financial statements from different countries are prepared according to a common set of principles of measurement and disclosure† (Haskins et al. 1996:29).This harmonization is needed due to the globalization of businesses and services and increase in cross-border investments and borrowings and academicians, regulators and governments have been constantly striving to harmonize the local/domestic Accounting Standards(AS), also referred to as Generally Accepted Accounting Principles (GAAP), with the International Accounting Standards (IAS) issued by the UK based International Accounting Standards Board (IASB) (formerly the International Accounting Standards Committee-IASC).The IASB has been trying to harmonize international accounting principles since 1973. Further, the IASB and the International Organization of Securities Commissions (IOSCO) have been join tly working on harmonization since July 1995, and in May 2000 the IOSCO finished its review of the IAS and recommended usage of certain IAS, supplemented with reconciliation, disclosure and interpretations. Some benefits of harmonization of accounting practices is as follows * It ensures reliable and high quality financial reporting and disclosures. In certain cases, it can prove to be crucial to the economic and financial development of a country * It enables a systematic review and evaluation of the performance of a multinational company having subsidiaries and associates in various countries wherein each country has its own set of GAAP * It makes the comparison of the performance of a company against its domestic and international peers easier and more meaningful * It is a precursor for accessing international capital markets which can, in turn, reduce the capital cost and consequently, improve the performance of a company * Multinational companies, the multinational companies be nefit from closer harmonization for the following reasons a) Access to international finance is easier, the international financial markets understand the financial information presented to them more easily. If the information is provided on a consistent basis between companies irrespective of their country of origin. b) Improved management control, in a business operating in several countries management control is improved. Internal financial information is more easily prepared on consistent basis if externally required financial information is required on a uniform basis. c) Consolidation of financial statement is easier ) A reduction of auditing cost due to harmonized accounting practices and standards. e) A transfer of accounting staff across national borders would be easier f) It would be easier to comply with reporting requirements of overseas stock exchanges. g) Appraisals of foreign entities for take over and mergers would be more straightforward. * International economic gr oupings, international groupings like EU (European Union) could work more effectively if there were international harmonization of accounting policies. Part of the function of international groupings is go make cross-border trade easier. Similar to accounting regulation would help this process. Government of developing countries would save time and money if they would adopt international standards and, if these were used internally, governments of developing countries could attempt to control the activities of foreign multinational companies in their own country. These companies could not hide behind foreign accounting practices which are difficult to understand. * Tax authorities, it will be easier to calculate the tax liability of investors, including multinationals who receive income from overseas sources. * Large accounting and auditing firms would benefit as accounting and auditing would be much easier if similar accounting practices existed throughout the world.Despite the imp ortance of harmonizing accounting standards, there still challenges facing harmonization of accounting standards between the member countries using IFRS (international financial reporting standard) and also between United States using US GAAP. These challenges are brought about different tax laws, different culture, different legal requirement, nationalism and different needs of financial statements. Speaking of harmonization we should put in consideration of International accounting standard board (IASB) based in UK and Financial accounting standard board (FASB) based in US. The  International Accounting Standards Board  (IASB) is the independent,  accounting standard-setting body of the  IFRS Foundation.The IASB was founded on April 1, 2001 as the successor to the  International Accounting Standards Committee  (IASC). It is responsible for developing  International Financial Reporting Standards  (the new name for  International Accounting Standards  issued afte r 2001), and promoting the use and application of these standards. The  Financial Accounting Standards Board  (FASB) is a private,  not-for-profit organization  whose primary purpose is to develop generally accepted accounting principles  (GAAP) within the  United States  in the public's interest. The  Securities and Exchange Commission  (SEC) designated the FASB as the organization responsible for setting accounting standards for public companies in the U. S.It was created in 1973, replacing the  Committee on Accounting Procedure  (CAP) and the  Accounting Principles Board  (APB) of the  American Institute of Certified Public Accountants  (AICPA). The FASB's mission is â€Å"to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information. † To achieve this, FASB has five goals. * Improve the usefulness of financial reporting by focusing on the primary characteristics of relevance and reliability, and on the qualities of comparability and consistency. * Keep standards current to reflect changes in methods of doing business and in the economy. Consider promptly any significant areas of deficiency in financial reporting that might be improved through standard setting. * Promote  international convergence of accounting standards  concurrent with improving the quality of financial reporting. * Improve common understanding of the nature and purposes of information in financial reports. The two boards have been making efforts to harmonize the accounting principles, as of September 2011, there was a push to harmonize, or integrate, the accounting standards of the United States, which operates under Generally Accepted Accounting Principles (GAAP), with International Accounting Standards (IAS).The rationale is that it would level the playing field for global businesses by providing regulators, auditors and decis ion-makers (investors) uniform information based on the same accounting methodologies. Supporters believe that this would improve accountability, reduce international transactional and exchange rate risks and improve information transfer to enhance economic policy decision-making. The difference between IAS and US GAAP is that the former is more principle based and the later is rule based. The following are Challenges to harmonization of accounting systems. Licensing and Enforcement, Individual accountants, CPAs and tax lawyers worldwide would need to comply with and obtain licensing through an internationally accepted rules-making body. If he international body lacks enforcement authority, there is no prosecutorial authority for breaking international laws. However, if the international body does have prosecutorial authority over a U. S. citizen, there would arise jurisdictional and constitutional issues regarding the rights of an international body's rights to prosecute an America n under international law. Finally, issues arise from the perspective of U. S. -only based businesses regarding forced compliance IASB standards are principles-based. Thus the countries that have rules-based standards are expected to experience considerable difficulty in harmonization of their standards with IFRS. There are challenges that IASB and nations adopting IFRS need to address in the coming days.One big challenge for countries adopting IFRS is the shortage of manpower and more particularly, IFRS-trained manpower. For case in point, with just six months to go before China’s listed companies adopt IFRS, demand for accountants is rising and could run into millions in the coming years, if the new standards are rolled out for all of the country’s companies and not just the listed ones. Accountants say that the challenge for China, as it scrambles to meet the accounting shift deadline, will lie in getting its over-1,100 listed companies to establish the appropriate financial reporting systems and in training enough qualified accountants by January. The risk is that some of these companies may fail to make the transition on time.Estimates reveal that China has a shortfall of 300,000 qualified accountants and is likely to require a further three million over the coming years to keep pace with its current rate of economic growth Difference purpose of financial reporting, in some countries the purpose is solely for tax assessment, while others it is for investor decision making, Different legal systems, these prevent the development of certain accounting practices and restrict options available. The Accounting world can be divided into â€Å"those countries which have a ‘legalistic’ orientation toward accounting and those with a ‘non legalistic’ orientation† (Nobes et al. , 1997:8). The non-legalistic approach can be found in countries, which use common law. In Common law countries, Accounting does not depend upon law. Accountants (professional organizations) arrange accounting rules. Hence, it is the private sector, which determines Accounting and not the law (Choi et al. , 2002). The task of the legal system is to give an answer to a specific case rather than to formulate general rules for the future (Choi et al. 2002). The legalistic approach can be found in countries, which use the so called code (or codified) law. In contrary to the common law, the codified law system needs to develop rules in detail for the Accounting and financial reporting (Nobes, 1994). This means that â€Å"Accounting rules are incorporated into national law and tend to be highly prescriptive and procedural† (Choi et al. , 2002:43). In these countries the role of law is to describe behavior, which isconsidered to be acceptable in the society (Choi et al. , 2002). Different user groups, countries have different ideas about who the relevant user groups and their respective importance.In USA investor and credit groups are given prominence, while in Europe employees enjoy a higher profile. Provider of finance, there three main sources for external capital are shareholders, banks and government (Hill, 1999). It varies from country to country, which of these three provides most of the financial capital to companies. In countries like Germany and Italy banks provide companies with capital. In countries like England and the United States shareholders provide companies with capital. The government is the provider of capital in countries like France and Sweden. (Hill,1999) This diversity of capital providers means that Accounting Practices differ in order to satisfy needs of capital providers.In the case of shareholder ownership, (e. g. in the U. K. and the U. S. ), information disclosure will be more important than in countries, where capital is raised from banks or governments. This is explained by the fact that in the latter countries information will be transmitted more directly. (Radebaugh a nd Gray, 1997) It is impossible for a company to inform each shareholder with its specific information needs, because they are a big and unorganized group. Therefore financial statements in the US and UK are â€Å"oriented toward providing individual investors with the information they need to make decisions about purchasing or selling corporate stocks and bonds† (Hill, 1999:593).Tax laws, the key question here is to ask, how much taxation regulations determine Accounting measurements. In countries like the U. S. , U. K. and Netherlands there is no interplay between tax and Accounting law. When Accounting Standards are developed, the only focus is how to conduce the information function. Questions about taxation are not considered in those countries (Achleitner, 2000). In contrary, in nations as France and Germany, tax and Accounting Systems are ruled equal (Nobes and Parker, 2000). There is the principle of decisiveness in continental European countries. This means that the profit of the balance sheet is at the same time the foundation to snap income taxes (Achleitner, 2000).In Tanzania income tax act is in dis agreement with some accounting procedures like computation of depreciation, Bad debts and therefore disagree on how accountant compute organization profit and therefore in Tanzania should prepare to set of financial statement one for tax purposes and the other for other users of accounting information. Cultural differences result in objectives for accounting systems differing from country to country for example Islamic laws does not recognize the use of interest rate. The lack of strong accountancy bodies, many countries do not have strong independent accountancy or business bodies which would press for better standards and greater harmonization.Unique circumstances, some countries may be experiencing unusual circumstances which affect all aspects of everyday life an d impinge on the ability of companies to produce proper reports, for example hy perinflation, civil war, currency restriction. Nationalism is demonstrated in an unwillingness to accept another country’s standard. The Financial Accounting Standards Board (FASB) in the U. S. is responsible for setting accounting standards based primarily on â€Å"Federal securities laws and state CPA licensing laws. † All countries have specific securities laws, tax laws and banking and financial regulations that dictate accounting principles. Furthermore, in the United States, there are individual state laws that govern business, banking and insurance activities. Adopting international accounting standards would not only conflict with U. S. tatute law, but also constitutional law associated with â€Å"states' rights. † Stable Platform, Beginning in 2005, all 7,000 EU publicly traded companies are required to apply IFRS in the preparation of their consolidated financial statements. This represents yet another challenge as preparers of financial statements fro m Latvia to Portugal and from Poland to Sweden grapple with unfamiliar requirements. In preparation for this sweeping change, the IASB completed its â€Å"stable platform† of standards in March 2004. New and revised standards included five new IFRSs and 17 amended IASs, resulting from the IASB’s Improvements Project and Phase I of its Business Combinations Project.Some of the more significant revisions to IFRS that resulted from these projects include: * The LIFO method for costing inventories is no longer allowed; *   The concepts of â€Å"fundamental error† and â€Å"extraordinary items† are eliminated; *   Trading securities are now included in a larger defined category of financial instruments â€Å"at fair value through profit or loss† and entities may designate any financial asset or liability into this category (commonly referred to as â€Å"the fair value option†); *   Fair value hedge accounting may now be used more readily fo r a portfolio hedge of interest rate risk; *   Guidelines for share-based payments have been added;   The pooling-of-interests method for business combinations is no longer allowed; *   Goodwill is no longer amortized, and negative goodwill is not recorded in a business combination World wide acceptance, National accounting standards are highly politicized and there is often a natural tendency to place the interests of the national economy ahead of those of the global economy. Private sector businesses and professional accounting bodies also have a vested interest in accounting practices and financial reporting. Pressure from these groups to change or reject certain standards can carry a lot of weight with political decision makers. Adopting international financial standards is met with additional challenges in developing countries. They often lack the resources and infrastructure to adapt national legal and legislative frameworks in which to house the standards, making proper implementation difficult.Training and Retraining, When a country decides to harmonize with the international standards, its companies, accountants and auditors need to be retrained in the new standards and reporting procedures for financial statements. College and university programs in this field also have to undergo significant changes in order to educate new people entering the profession. Before any of this can happen, trainers and professors will require training so they can instruct professionals and students. This will require the development of new learning materials and curricula, new examinations for professional licensing and new accounting software and reporting systems. To further complicate matters, the adoption of harmonized standards has to be phased in, so for a number of years, two different systems are in operation. Such a omplex transition requires a lot of safety mechanisms to ensure it achieves uniform results. To sum up with, Harmonization of financial statem ent is very crucial for accounting profession and also for the global business growth especially for multinational companies which will now find easily in preparation of parent and subsidiary financial statement since have to be prepared according to IFRS. IFRS IS very important to developing countries like Tanzania such as increasing confidence of investors, reduce cost of doing business, facilitate smooth operation of international groupings like EAC and the countries accountant become competitive worldwide. REFERENCES WORD LENGTH: 3517 words Arbnor, I. Bjerke, B. (1997): Methodology for Creating Business Knowledge, Sage Publications, Thousands Oaks, 2nd edition. Ghauri, P. ; Gronhaug, K. (2002): Research Methods in Business Studies, Prentice Hall, London. Choi, F. ; Frost C. ; Gary, K. (2002): International Accounting, Prentice Hall, New Jersey, 4th edition. Choi, F. ; Mueller, G. (1992): International Accounting, Prentice Hall, New Jersey, 2nd edition. Epstein, B. ; Mirza, A. (2 001): IAS, Interpretation and Application, John Wiley ; Sons, New York. Ghauri P. ; Gronhaug, K. ; Kristianslund, I. (1995): Research Methods in Business Studies: A practical guide, Prentice Hall, Bodmin. 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(2002), Schafer-Poeschel, Stuttgart, 2nd edition. Naciri, A. ; Hoarau C. (2001): A comparative analysis of american and french financial Reporting philosophies: the case for international Accounting Standards, in: Advances in International Accounting, edited by Sale, J; Salter, S; Sharp, D. (2001), Elsevier Sience Ltd, Oxford. Nobes, C. ; Parker, R. (2000): Comparative International Accounting, Financial Times – Prentice Hall, Hartlow. Nobes, C. 1999): Towards a General Model of the Reasons for International Differences in Financial Reporting, in: International Accounting and Comparative Financial Reporting, edited by Nobes, C. (1998), Edward Elgar Publishing Limited, Cheltenham. Nobes, C; Mueller, G; Gernon, H; Meek, G. (1997): Accounting an International Perspective, Richard D. Irwin, Inc; Chicago, 4th edition. No bes, C. (1994): Accounting Harmonisation in Europe: Process, progress and prospects, FT Business Information Ltd, London. North, D. (1990): Institutions, Institutional Change and Economic Performance, Cambridge University Press: Cambridge. Miles, M. ; Huberman, A. (1994): Qualitative Data Analysis – An expanded source book, Sage Publications, Inc, Thousands Oaks, 2nd edition. Mueller, G. 1997): Harmonization Efforts in the European Union, in: International Accounting and Finance Handbook, edited by Choi, F. (1997), Wiley and Sons, New York, 7th edition. Mueller, G. ; Gernon, H. ; Meek, G. (1991): Accounting – an International Perspective; Richard D. Irwin, Inc; Homewood, 2nd edition. Radebaugh, L. ; Daniels, J. (2001): International Business, Environment and Operations, Prentice Hall, London, 9th edition. Radebaugh L. ; Gray S. (1997): International Accounting and multinational enterprises, John Wiley and Sons, New York, 4th edition. Remenyi, D. ; Williams, B. ;Money A . ; Swartz E. (1998): Doing Research in Business and Management: An Introduction to Process and Method, SAGE Publications, London. 71 Riahi-Belkaoui, A. 2000): Accounting Theory, Thomson Learning – Business Press, Padstow, Cornwall, 4th edition. Roberts, C. ; Weetman, P. ; Gordon P. (1998): International Financial Accounting – a comparative approach, Financial Times Pitman Publishing, London. Samuels, J. ; Piper, A. (1985): International Accounting: A survery, Croom Helm, London. Wolk, H. ; Tearney, M. ; Dodd, J. (2001): A Conceptual and intestinal Approach: Accounting Theory, South-Western College Publishing, 5th edition. Wollmert, P. ; Achleitner A. (2002): Konzeption der IAS: Rechnungslegung, in: Rechnungslegung nach International Accounting Standards (IAS), edited by Baetge, D. ; Kleekamper, H. ; Wollmert, P. ; Kirsch, H. (2002):, Schafer-Poeschel, , Stuttgart, 2nd edition.

To what extent is the Marxist view an accurate interpretation of the Essay

To what extent is the Marxist view an accurate interpretation of the origins of the French Revolution in 1789 - Essay Example This time, though, the rising urban class of shopkeepers and artisans, known as the bourgeoisie, continued the struggle, focusing it against the noble landowning class that had traditionally been the support of the monarchy. With the bourgeoisie success, the noble class was pulled down, the king along with it as its figurehead, and replaced by the First Republic. This, however, is not the view of modern historians such as E.J. Hobsbawn and George Rude, who feel the populace and small traders had at least an equal part in the disruption. Studies have indicated that the percentage of urban capitalist shopkeepers and artisans made up perhaps half of the revolutionary forces. â€Å"Cobb †¦ found that the rank and file of the Parisian armies revolutionnaires was 35 percent artisan and 25 percent shopkeeper and smaller merchants† (Lewis 1998). Hobsbawm (1969) claims perhaps as many as one European out of every five was a Frenchman and the majority of these Frenchmen were rural farmers or small shop workers. In many ways, the search for the reasons and participants can be found in the theories brought forward by Karl Marx, such as in the popular protest movements of the day which provide a more accurate view of both how the monarchy lost its favor and who was most in control of the political and social changes that were happening in those years. The central concepts of Marxist economics, essential to understanding the causes of the French Revolution, include the theory of labour value, the disposition of production and the inevitable conflicts between the classes. Conflicts will always persist because the upper class can never totally control the lower classes. Lesser concepts include the idea of increased misery, the obsession with possessions and the consequences of economic alienation. Marx’s theories of labour value combined with his concepts of

Bureaucracy Essay Example | Topics and Well Written Essays - 1250 words

Bureaucracy - Essay Example In the preeminent conditions, this distinctiveness allows a bureaucracy to function efficiently. Workers in a specialization bureaucracy carry out specific responsibilities that call for teaching and proficiency. Nevertheless, the downside to specialization is that bureaucrats frequently cannot take up a chore that is external to the range of their job description. In hierarchical organization bureaucracy, the organization is called a hierarchy; a series of stages from the nearly all basic worker in the institute to the premier director. Each stage has openly distinct influence and responsibilities. On the other hand, in formal rules, bureaucracies are designed with the purpose of functioning under prescribed rules. These guidelines affirm how all tasks in the organization are being carried out. These guidelines are frequently referred to as standard operating procedures and are formalized in measure manuals. The bureaucrats waste no time by way of following these rules (Berger 20-34 ). There are negations in the operation of a bureaucracy, nevertheless. The hierarchal system somehow may create a situation whereby staff finds it hard to question the judgment of supervisors. Sociologists use numerous plans and techniques to examine society and social behavior. Most sociological behavior engages ethnography designed to represent the distinctiveness of a population as entirely as possible. There are three research models, including longitudinal, cross-sectional and cross-sequential. These three models are all seemingly distinct in their own way. In cross-sectional research model, scientist examines a number of persons of varying ages who have similar characteristics of significance at a single time. On the other hand, cross-sequential model the scientists test persons in a cross-section taster more than once over a particular period of time. Lastly, in longitudinal design, the scientists analyze the same persons or community repeatedly over a particular period of t ime (Mills 50-77). A section of sociologists carry out research by using data that other existing social scientist. The use of openly available information is recognized as secondary analysis. This model is mostly common in circumstances in which gathering fresh data is unworkable or needless. The other way in which a sociologist can analyze data is by studying an individual with abnormal condition. For this case, the clinical sociologist may be compelled to use self-report measure to obtain quantifiable data on the issue. This is usually the case with case studies which are used in obtaining useful data about persons and small groups. However, case studies have a tendency of only applying to individuals with similar traits rather than to the wide-ranging population. The other way a sociologist can analyze data collected is by examining the information collected from surveys. Ideally, the nature versus nature debate deals with the relative significance of a person’s innate tr aits. This hypothesis is used independently to discuss the influence of heredity and environment upon social advancement. As we see it, the argument is based upon the comparative contributions of genetic heritage and environmental features to human progress. Some thinkers such as Plato and Descartes propose that certain things are innate despite the environmental influences. Conversely, Locke suggests that the lot that we are and all our wisdom is established by our skills. Recently, many specialists are of

International service quality (the validity of a mystery shopper) Essay

International service quality (the validity of a mystery shopper) - Essay Example The benefits and drawback, strategic issues in hospitality organizations and recommendations which are later followed by possible improvements suggested with the help of the quality control tool. As the competitiveness kept on rising in the market economy the companies had to come-up with strategies that would always take it to higher position and retain it. The welfare of a company is based on the products it offers, the quality of the products and the main concentration rests upon customer satisfaction. As customers are treated to be the major factor for a company's expansion, there was a necessity to gather feedback and conduct surveys on its own services. The procedure of gathering information in feedback sheets and then appointing few analysts was a lengthier process and was also vulnerable to inappropriate results. This very issue was addressed by appointing a Mystery Shopper. A Mystery Shopper basically makes a purchase at one of the company outlet as a customer (Cybershoppers.co.uk, nd). The services that he was provided with are considered as a feedback to the quality of service at the company's outlet. These results play a vital role in evaluating the company's fun ctioning and helps in stimulating a progress. One of the golden strategies followed by the emperors ca... The services that he was provided with are considered as a feedback to the quality of service at the company's outlet. These results play a vital role in evaluating the company's functioning and helps in stimulating a progress. Validity of a Mystery Shopper One of the golden strategies followed by the emperors can be implemented to obtain the right feedback i.e. by disguising oneself and then checking out the functioning yourself. But these days it is almost impossible to perform this act on our own because of time constraints, so the best way is to appoint a person who can work for the client. But appointing an employee who does, the inspection periodically would always leave an opportunity for the particular outlet of the company to set things right overnight. In the instant generation an approximate of six hours is sufficient to change the complete look of the outlet with the help of instant tools. To avoid such situations and tampering of the reports by some corrupt employees a Mystery Shopper would be the best solution. An approximate of $1 billion is invested in the Mystery Shopping strategy per annum through out the world (Maret, 2005). There is another issue wherein the customers do not wish to spend time on the feedback forms or would try and avoid any sort of personal contacts to invest their time in some other activity than to speak up for the problem and elaborate on it. The easiest way out for a customer would be to pretend that the services are good and avoid further contacts (Mystery-shoppers.co.uk, nd). It basically concentrates the quality of customer services which is the best strategy to gain a grip over the competitors in the market economy though the quality and cost of the product are almost equivalent. Mystery

Why College is important for a successful career Essay

Why College is important for a successful career - Essay Example Students who have attended college stand a better chance to succeed in their careers than those who do not attend college. Based on this notion, this paper will raise an argument that supports why attending college is crucial for career success. College can be regarded as a crucial institution that ought to be attended by students owing to the various benefits, which can be attributed to attending college. College is important because it offers students with significant exposure, which helps them significantly during their job search. By attending college, students get well equipped with the requirements of the job market and can, therefore, navigate through the job market with a lot of ease. Unlike students who have not attended college, college students can face interviewers with a lot of confidence and determination. The exposure attained in college makes students competent and this enables them to stand high chances of getting the jobs, which they may seek (Gardner, Jewler, and Barefoot 11-15). College helps students become successful, both in their careers and life, in a number of ways. When students attend college, they are assured of getting jobs immediately upon graduation. Students who attend college have better credentials than students who do not have any qualifications, which match college education. As a result, they are better placed to be preferred by employers than high school graduates. This means that job prospects for college students tend to be higher than those of other students. Employers maintain that college students have the potential than high school graduates. With this in mind, college students have a high probability of getting jobs. With jobs, they can improve their lives significantly, and afford high standards of living; as opposed to those who lack a college education (Gardner, Jewler, and Barefoot 11-15). The other way in which college helps students become successful is because they can earn a high income with a college education. It is eviden t that college graduates earn a higher income than their high school counterparts. With college education qualifications, employers will give a reasonable package to graduates. As such, they will get a considerable income that will help them improve their lives significantly. Thus, college education determines success in life; as the graduates can achieve their dreams with a lot of ease. Graduates who have attained college qualifications can drive good cars and live in decent houses. In most societies, success in life is defined by the ability of a graduate to drive a vehicle after graduating, as well as afford to shop in esteemed destinations and live in high class estates (Gardner, Jewler, and Barefoot 11-15). College can be termed as advantageous in a number of ways; in college, students can get a scholarship to engage in sports. Getting sports’ scholarship can be termed as one of the advantages of attending college. Scholarships for students who engage in sports is crucia l since it helps students gain motivation to study. Thus, attending college can help athletes and students engaging in sports get endorsements from media companies and other large companies. Such endorsements can be beneficial to the graduates since they earn a lot of money when they receive endorsements. College is also advantageous since it gives students an opportunity to interact and share with other students and professionals. As a result, the students gain exceptional expertise in their respective

THE CLASSICAL AND DECORATIVE ARTS OF THE ISLAMIC WORLD Essay

THE CLASSICAL AND DECORATIVE ARTS OF THE ISLAMIC WORLD - Essay Example Muslims have ruled in different parts of the world beginning from 622 A.D. till the fall of the Ottoman Empire in the 1920s. During this long period of rule, Islamic art has gone through various changes rising and falling with the rise and fall of the different empires. Islam is a liberal religion and likewise it allows freedom to its followers within the limits of religion. Keeping this in mind the Islamic art has flourished in different periods and has been able to prove its identity in all aspects. However there has been a controversy regarding the use of figures in Islamic art and architecture. In this paper I would like to review the history of figural representation in Islamic art. Later I would like to comment on the use of figures in art and architecture from the Islamic point of view. The first examples of Islamic art appear in the period of the Caliph Umer where the amalgamation of classical and Iranian motifs and themes became prominent. The Dome of the rock in Jerusalem is a prominent example in this regard. The Dome reflects an amalgamation of the Greco-Roman, Byzantine and the Sasanian art. Islamic art emerged during the period of the Caliph Umer (661-750). This period is often considered as the formative period in the history of Islamic art (The Nature of Islamic Art, n.d.). Figural imagery was found in the Umayad palaces of the inland Levant such as Mushatta and the Khirbat al Mafjar (Allen, 1988). With the spread of Islam in different parts of the world, Islamic art continued to flourish under different influences. Despite the fact that Islamic art came under different changes due to different influences in different periods, the unique thing about it is that it has been able to maintain its individuality and identity. The most salient features of Islamic art are Calligraphy is regarded as the highest form of Islamic art. It is the art of writing Quranic verses in different

Critically discuss the challenges in balancing security and freedom in Essay

Critically discuss the challenges in balancing security and freedom in delivering an effective counter terrorism strategy in operational practice - Essay Example e against another person or another persons’ property; the violence (and threat thereof) employed therein is aimed partly at destabilizing (or maintaining) an existing political or social order, but mainly at publicizing the goals or causes espoused by the agents or by those whose behalf the agents acts; often, though not always, terrorism is aimed at provoking extreme counter- measures which will win public support for the terrorists and their goals†¦Ã¢â‚¬  The radicals associated to terrorism are not confined to any particular region or race; rather it entails an extensive influence of drastic nature globally. Due to this very severity, terrorism has caught attention of various bodies globally which aim to reduce this nuisance through counter-terrorism strategies. These strategies can be dully defined as, â€Å"Activities which are intended to prevent terrorists acts or to eradicate terrorists groups† (thefreedictionary.com, 2014). Another definition for such me thods is as follow; â€Å"Operations that include the offensive measures taken to prevent, deter, pre-empt and respond to terrorism. Also called CT† (US Department of Defense, 2005). Such strategies can be designed and implemented at regional, national and at inter-national levels (UNODC, 2009). Although, these instruments are aimed at enhancing the efforts to exterminate violence but more than often these strategies are often coupled with certain downsides or limitations, particularly the delivery and implementation of such counter terrorism activities in operational practice pose a variety of challenges in balancing security and freedom. A counter terrorism strategy is often designed in collaboration with certain other states or non-state actors, particularly if it is of inter-national level. One of the challenges which arise in such counter terrorism strategies is the conflict of interest. Globalization has increased the likelihood of conflict, involving failed-state and non state actors (The Strategic

Professional Journals Essay Example | Topics and Well Written Essays - 2000 words

Professional Journals - Essay Example Striving for carbon neutrality not only makes good social sense, it makes good business sense. The US has balked at taking action on global warming citing fears it would hurt the economy. However, I think excessive planetary warming and polar meltdown would be more damaging. Besides, New Zealand is in an excellent position to lead the world in new carbon reduction products and technologies. It seems to be an inevitable path and we should take the lead. 19/7/2007) I had a discussion with my friend "Anthony" about the obligations that a business has to society. He is a strict free market advocate and believes the only obligation a corporation has is to make a profit. He argues that a business will self regulate its responsibility to society by its need to stay in business. He said if they sell substandard or unsafe products, the marketplace will reject them and the company will go out of business. I maintain that he has a naive view of business. A company that is only profit driven will focus on profit at any cost. They will use deceit, advertising, and lies to exploit the public. Companies will exploit consumers and nations will exploit weaker nations. Unsafe drugs will be sold that may take years to detect. A business has a responsibility to society and that should be a part of their motivation for existing. 21/7/2007) Random thoughts on stakeholder power: What do we do when there is a conflict of interest among the stakeholders What if a community thinks a business is creating too much noise at night On the one side there is the corporation, the suppliers, the shareholders, and the distributors, and employees who have little interest in investing money or paying higher prices for noise abatement. There are also the secondary beneficiaries such as local shops where workers spend their money. This bloc has vast wealth, legal teams, and wide support. On the other hand there are the local people who are annoyed by the noise. They have stakeholder power: economic, voting, political, and legal. But the only way that any of these powers are of any value is through organization. Non-economic stakeholders only have the power of organization because most companies will only be reactive. The role of the manager in the future will be to alter the reactive nature of business. 23/7/2007) 'Anthony' dropped by for another visit and we spoke about government's role in business. Of course, the hardened capitalist that he is advocated for absolute hands off of commerce. He did bring up a good point. He said that government regulation would always favor the party with the greatest influence. That's why the major portion of corporate public affairs involves relations with the federal government. In fact, government regulation is simply a tool that can be used by corrupt businesses to allow them to operate immorally within the law. He still insists that consumer choice and market pressures are the only real and valid form of regulation. 24/7/2007) Had to take a walk this evening in this chilly wet weather. I must remember to look for some footwear that is a little more resilient to moisture. Stopped by a little cafe and had a cup of coffee from Hawaii. Best I've had in quite a while. Made me think that I'm sitting in a local shop, drinking American coffee, and contemplating buying shoes probably from China. I'm no jet-setter but I certainly have gone global. As global cooperation and interaction

Greek Mythology Essay Example | Topics and Well Written Essays - 1500 words

Greek Mythology - Essay Example Everything the people do is monitored by the gods and any deviation or disobedience is punished. Human beings are also able to judge among themselves and punish whom they deem wrong. In the play, however, the most common form of punishment was death. Many cases arose from previous actions where an aggrieved individual took matters into their own hands and acted as they pleased. Agamemnon attacked Troy so as to avenge the kidnap of Helen. He was also killed because of his father’s role in the death of Thyestes’ children. In this essay, I will demonstrate the different cases of justice in the play and how they were carried out. I will also show how humans overcame the gods in the end when they decide to punish Agamemnon themselves. When the play starts, the chorus reminds us that Artemis had demanded the sacrifice of Iphigenia- it was her that was taken away their wind for the ships, and the priests Calchas stated to them what their goddess needed. As much as the decision was hard for Agamemnon to take, it was needed to appease the gods for the sake of his army. As the general, he did not want to disappoint neither his crew nor the gods. The decision, to sacrifice his child is very unpopular with the people as indicated in the chorus, clearly indicates that the gods were the final authority in terms of justice. When Troy is conquered by Agamemnon and his army, Clytemnestra as the ruler in charge, is quick to thank the god Hepthaus. However, she also prays that the passion of the Greek should overwhelm them and disrespect the gods. Moreover, she asks that their men not to plunder the gods alter or assault any of the women of Trojan. The fear Clytemnestra exhibits clearly show the gods are ready to punish anyone who disobeys them. After returning from the war, the king of Argos owes his success to both the soldiers the gods. In the end, the gods turned against Troy and the city was destroyed for the sake of Helen. The

Football as an Intramural Essay Example for Free

Football as an Intramural Essay Abstract Intramural sports present a fun way for students to spend their time at school, and provide an excellent opportunity to introduce themselves in the new world of college. Students get the chance to meet new people by playing against them in various sports such as softball, volleyball, and basketball. These sports are also co-ed, meaning that men and women can play on the same teams or against one another. Intramurals is also a great way to improve attendance or boost student’s motivation to improve their grades. However, there is only a select variety of options for sports. Most of the sports would fall under women’s sports, with their being softball over baseball and volleyball over football. There aren’t many options for men to get involved in intramurals with no men’s sports to play. Adding one sport that’s a men’s sport will give men more options in participating in intramurals. The addition of football may be what this school needs to get more people involved in intramural sports at Alexandria Technical and Community College (ATCC). With a chance for more men to participate, and more women to get involved in men’s sports, it’s a sport that cannot fail if the right conditions are met. Too much contact could be an issue, but if it were even touch football (2-hand touch), there wouldn’t be very many problems. Adding football to ATCC intramurals is what this school needs to not only offer more options for students, but to help attendance and boost student motivation to improve grades. It will be beneficial for the school, and fun for the students. 1. 0 Introduction Alexandria Technical and Community College is a great place to get to know other students. One of the ways to meet the students is by joining their intramural sports and getting on teams that compete against the other teams of the school. 1. 1 Problem With having intramural sports comes the privilege of choosing what you want to do with your time. However, there are not many options for intramural sports. There is softball and volleyball, just to name a couple, but not many options for the students. This may be why there are a lot of ATCC students not participating in intramurals. We believe that the addition of one particular sport will attract more students, and that sport is football. 2. 0 Discussion 2. 1 Benefits to ATCC One of the main focuses of ATCC is to get their students involved in the school and the community. One of the ways they stride for this goal is to encourage students to join in intramurals. Our idea is that if football is added to the intramural list, it may bring in more students to participate in intramural sports, and bring more students together. 2. 2 Benefits to Students According to the National Collegiate Athletic Association (NCAA) Proposition 48, students who participate in school activities and sports must maintain a GPA of 2. 0 on a 4. 0 scale [ (Begnaud, 2007) ]. With that being said, this would prove that students who participate in extracurricular activities would have to motivate themselves and push themselves to maintain a high enough GPA to still participate. This motivation would be beneficial to students, and with more students wanting to play football, this would motivate more students to succeed in school. So now the question is, â€Å"How do you know football is a popular sport? † Well, according to studies done by many colleges such as MSU Moorhead, football has been ranked the number one popular sport in the United States [ (Walter) ]. This means that given the choice, football would be the top pick for the majority of the nation. With that being said, if football is added to intramurals then students would choose it for their intramural and would be motivated to do well in school to be able to participate in intramurals. Figure 1. 1 2. 3 Effects on Attendance As was stated in section 2. 1, students would be more likely to do good in school because they must maintain a GPA of at least a 2. 0 on a 4. 0 scale. If students are to good in school, they must attend school and do well. Attendance is important to do good in school, so intramurals must effect attendance, right? This can be proven if the rules of the NCAA Proposition 48 are followed. 2. 4 Effects on Grades Again, the NCAA Proposition 48 proves that sports do have a major impact on grades, but only because they have to. Students must do good in school if they want to participate in intramurals. Figure 1. 2 2. 5 Right to Give Students a Choice in Sports According to the Constitution, we all have the right to free speech (Amendment 1). If this is true, then it should also give us all the right to a vote. So shouldn’t students be able to vote on whether or not to include football in intramurals? In addition to that, students should also have the right to vote on whether or not to choose if they want to play football as their intramural if it is added to intramurals. The point to be made here is that we all have a right to vote, so we feel that there should be a vote at ATCC on whether or not to add football to the list of intramurals. Our voices should be heard if there is something that we truly believe will benefit the people and the school better. 2. 6 Comparison to Schools with Football as an Intramural Sport It is very difficult to compare ATCC with other schools with intramural sports, and especially since ATCC doesn’t have football as an intramural. However, according to the following website, these are the community colleges that do include football as a sport of choice: http://en. wikipedia. org/wiki/List_of_community_college_football_programs This website gives all of the schools that have football as a sport of choice. On this list, some of the schools are also listed on the list of the top community colleges in the US. ATCC ranked #8 on the list, while St. Paul College ranked #1, and they do have football as a sport [ (Washington Monthly, 2010) ]. So, could football actually help our students do better in school? It appears that it could, since 57% of all men in colleges played football [ (Heinlien, 2007) ]. 3. 0 Conclusion In conclusion, due to the facts given in the above sections, we believe that students should be able to participate in a vote for football as an intramural at ATCC. Also, whether the vote happens or not, football should be added to the intramural list to improve student participation, and to improve not only attendance, but grades too. 4. 0 Appendix 5. 0 Glossary Intramural-involving only students in the same school or college. That’s the only word we feel the need to define 6. 0. Works Cited Begnaud, B. (2007, February 15). The Effect of Athletic Involvement on GPA. Retrieved November 28, 2012, from Yahoo Answers: http://voices. yahoo. com/the-effect-athletic-involvement-gpa-benefits-201277. html? cat=25 Heinlien, E. (2007, October 28). The Benefits of Intramural Sports. Retrieved November 29, 2012, from Helium: http://www. helium. com/items/670511-the-benefits-of-intramural-sports Mueller, J. (2012, February 16). Do Sports Have an Affect on GPA. Retrieved November 29, 2012, from Stat Crunch: http://www. statcrunch. com/5. 0/viewreport. php? reportid=23966 Walter, T. (n. d. ). How Do Professional Sports in the US Rank in Popularity. Retrieved December 1, 2012, from Wiki Answers: http://wiki. answers. com/Q/How_do_professional_sports_in_the_US_rank_in_popularity Washington Monthly. (2010). College Guide. Retrieved December 1, 2012, from Washington Monthly: http://www. washingtonmonthly. com/college_guide/rankings_2010/community_colleges. php.

Illegal Downloading Essay

Illegal Downloading Essay Illegal download of music can be best defined as use of free sharing programs such as LimeWire, Bit Torrent, Ares and E-mule to share or obtain copyrighted music or music software without due permission from the copyright holder. From the article, we can deduce and comfortably argue that the illegal download of music is indeed harmful and should be banned and discouraged at all cost. For one, illegal download of music denies musicians the right to profits and hence prevent them from earning their living. It also kills their morale when taken to the fact that it degrades and devalues their products i.e. the music files. On the argument that artists make more money from concerts, this needs to be explicitly clarified, because download of music can actually bring an artist more money than concert appearances. Take a scenario for instance where a musician has a hit song all over the globe which is all over the internet and media outlets. This will translate to more demand, and they will get invited to numerous shows and events all over the world. Whereas anyone in any place around the globe can download the particular song or other songs by the artist no matter the time of the day. The artist himself is limited in the number of shows or concerts he or she can attend hence he might end up making more money from this than actual concerts which requires his physical appearance. The value of musical compact discs (CDs) has been viewed by some as ridiculously high, as the article reports. It will be important to understand this vital point that when a consumer really needs and wants a certain product and appreciates its value the price notwithstanding. (Aksomitis, 2007) He or she would most definitely go out of the way to purchase it this is no different when it comes to musical CD sales. If the notion that downloading of music illegally is harmless and does not really cost the artist much should be dispelled and the following will act to disabuse any such thoughts in any potential illegal music downloader. Jupiter research -a UK based research firm published a report in 2009 titled the analysis of the European online music marketing development and assessment of future opportunities. The report came up with a final conclusion that illegal music downloaders were free loaders who had little or no will /ability to pay for music. This coupled with the fact that the United Kingdom trade value of the domestic music sales had fallen to a sobering twenty five per cent in the last decade is a clear indication of the ills of illegal music download. Another study done in Netherlands by a group called TNO/SEO/IVIR in 2009 established a direct link between a drop in music sales and downloading over the internet: ups and downs-economic and cultural effects of file sharing on music, films and games. The bottom line facts and figures all point out illegal music downloading over the internet, as one of the major culprits that has led to decline in revenue and sales in the music industry worldwide. This is because a seemingly harmless action of downloading a music file over the internet has caused a wide destructive ripple effect in the industry affecting more than one individual /musician. There exist many key industry players who are negatively affected by this. The music producer for one, music managers, record label employees, music promoters, disc jockeys (DJ) and other professionals. Who include video producers, dancers, event organizers and other affiliated industry players together with thousands if not millions of employees earning a living from music and music related products. When music CD sales drops due to illegal download of music, publishers naturally feel the pinch from losses incurred. Drop in album sales lead to firing and lying off of employees by record labels and music production houses. (Noah, 2011) The musician at the end of the line is cheated off their rightful earning by the same illegal downloading. It will be of great importance to note that music CDs are on their way to becoming obsolete and outdated. Therefore soft copy downloading is becoming a more and more preferred mode of music and music software Access Avenue by fans worldwide. This means music downloads are in the future going to be perhaps the only way a part from performances and product endorsements that a musician can earn a living and make sales from his/her music. All this is a clear pointer that illegal music download is indeed harmful and musicians therefore should declare an out and out war against these offenders. Who exhibits dishonest, unscrupulous, unethical and selfish practice which amounts to mass theft of intellectual property and copyright infringement not to mention theft. It is important that there exist legal and recognized channels for music downloading where there is a good and reliable system of music downloading. This is because there would be an important source of data whereby an artist can keep tract and do a self-evaluation of his/her music progress. Other key players such as producers and music promoters would also find this handy and useful in keeping tract if their artist progress in development while keeping tabs on sales and marketing data .Ranking and artist valuing can also be easily timelines and tracked down to minute details. The government would also heavily benefit from the same when it comes to the crucial issue of taxation and revenue collection. Where there is a legal and recognized mode of music download, tax deductions and revenue payment can be smoothly and flawlessly carried out which in turn will help the government to be able to protect the musicians and assure them of continued earning from their music. This will in turn lead to high morale in the musician who will continue churning out more quality and standard music for the fans to enjoy. It is however important to take in to consideration the issue of music previews where potential downloads review and sample music before downloading. The article argue that if allowed access to sampling and previewing of music prior to online purchase, the potential customers will not value the illegally downloaded music. Resulting, into temporally use of files then deleting without actually engaging in the actual purchase of the song. There should be such a platform streamlined such as in the case of movie trailers where a sneak preview of the song is availed without unnecessarily exposing much or the whole song to potential buyers. A small part of the song such as the chorus should be coded into the system with an expiry security lock for temporal use. We must keep in psyche that prior to one goes to download a song there must have been motivators and factors that lead to his or her action. (Johnson Broida, 2002) By this, we can take into account music previews and reviews in various contemporary music shows in radio and television programs. Also written music reviews by entertainment writers and critics who are well informed about music of various genres and types they report for therefore the downloader has a pretty good idea what he/she is going to download. Up to that point all will agree that illegal download of music does more harm than good. Therefore should be severely reprimanded and allow for musicians effort to be duly recognized and appreciated when protecting and appreciating copyright and intellectual property of the artist. Musicians should come out vocally and in numbers to condemn and fight this detestable vice. This can be best done by the formation of strong reliable and powerful artist associations and bodies which will have the mandate and tasks of monitoring and ensuring music download is done legally and they benefit from the same. There is a need for existence of independent and cooperate copyright agent monitors. Who will work closely for or with the government music bodies, record labels, music distribution companies media houses. (Johnson Broida, 2002) Additionally, music promoters and online marketers of music together with the website owners to ensure efficient tracking of music download. Enabling to keep the actions in the right track and eliminate illegal music downloading or keep it to a bare minimum. The government needs to step in the fight against illegal music downloads by setting up agencies and departments to monitor and control the same. Legal actions should be taken against those found engaging in illegal music download and heavy fines and penalties imposed on the culprits to punish them. Get legal settlements to compensate the musicians and deter and discourage other potential illegal music down-loaders. There should be also financial implications for any individual, company, group or institution whose members engage in this act with full knowledge of the relevant authorities. Disciplinary actions therefore should be taken against students in educational institutions where this practice is done at an alarming rate, mostly with impunity since the perpetrators hide under the veil of the majority of numbers and institutional cover. CONCLUSION In a nutshell, the long and short of it is that if allowed to continue, illegal music download will continue hurting musicians and also the perpetrators when stun action is taken against them. The eventual effect is the ruining of the music industry and killing of dreams, new talents and music. The question is if one loves music so much, why not go out and legally purchase it?

The History Of The Probation Process Criminology Essay

The History Of The Probation Process Criminology Essay There is not a single idea about what constitute probation, but there are clear indications about the idea that all probation practices and systems to match and adjust development of place and time in terms of economic, cultural, criminal justice and political philosophies while preserving some key elements of its origin and in virtually all cases, orientation and professional identity of probation officers. Across the world, probation is in a state of state of flux or a state of crisis, although to varying reasons and varying degrees in some cases. An introduction of probation and further development, criminal justice system should be developed on existing social structure and it must also be supported by working to enhance what is already there. It should not be taken as external solution to internal criminal justice problems, (Hink, 1961) governance or penology, but it must be taken as a possible framework into which locally feasible and desirable solutions may be fitted. For effective process of probation, there must be planned introduction of probation, as an effective, non custodial sanction and cost efficient, the following paper presents history of probation, in case of probation process, legal pre-conditions and legislative pre-conditions should either be established or exist either in law, procedure or policy in professional rules of practice, Process of probation, difference between formal, informal, misdemeanor and felony probation, and in the last it presents leading theories governing probation process and which alternatives can improve the process of probation. Probation process and historical roots: Origins of probation can be traced back to early English practices, and this practice gradually developed until 19th century. Several countries made significant contributions during 1880. Probation process began to receive acceptance in United States of America during 1870s. Essentially it developed from the beginning of twentieth century, while many reasons with varying degrees, throughout Europe and North America. The process of probation has its roots from two distinct origins, civil and common law, but the historical development of probation also influenced by the development of infantile justice system positivism in ideologies of control (Blumberg,1979) outside of criminal justice system and criminology. As opposed to repression, from historical perspective evolution of probation reflects tension between control, care and custody, individualism and discretion versus legalism and reintegration. From 1800s to present time, probation process officers have been trying in different w ays to remake, (Hink, 1961) reform, restructure and remould the lives of offenders into good, law bidding and honest citizens. After World War, II it was strides in majority that made that led to the development of modern and complex probation service structure that exist now. It was the optimistic views that exist at that time, in the efficiency of social work with offenders to achieve probation officers and perfectibility of man in 1960s that were part of a criminal justice system, which was moving toward the rehabilitative ideal. Method of social work, casework was used for rehabilitation of offenders was attempted. In the coming years, other techniques were used by probation officers, such as including group work, task centered work, community work, behavioral contracts, family therapy, behavior modification, reality therapy, and social skills etc. Probation service was standing at the very heart of penal practices and policy; twenty five years ago from now. The emphasis was on rehabilitation, resettlement, social case work and individualism, social work and reintegration approach to social problems. The prevailing problem of crime was understood as problem of families and individuals, and families in the need of help and support of communities that were disadvantaged and disorganized. The focus of intention was not only crime itself but the instant offence being a matter of mostly legal concern, instead the social and personal problems that underlay this criminal behavior. (Best, Birzon,1962). Crime was a trigger for intervention, a presenting symptom, rather than probation officers focal point action. It was the probation service that led agency carrying forward a progressive program for controlling the crime, through social intervention. It was the vanguard of effort to humanize and rationalize practices of penal to use expertise, social work techniques, trained clinical judgment, and criminological knowledge to deal with crime. For instance, it was dr ew support and part of the project of welfare state, with its concerns for solidarity through state inclusiveness, (Blumberg,1979) integration, provision etc. and with distinct rationality, a habit of thought that looked for social problems and solutions to deal with any emerging problem and a style of reasoning. The process of probation has also been a part of power relations and wider structure of organizations. This part of power relations gave the enormous prestige and authority to professional expertise. With the expansion of personalized social services, and creation of extensive social work, the professional society reached its halcyon days in 1960s. In the process of creation of extensive social work, network, probation service was featured as s long established and highly skilled agency, (Hink, 1961) deriving authority from the court-based functions as well as its credentials of social work. In professionalized context, social problems including family breakdown and resettl ement, crime and delinquency that required social solutions and trained professionals and social workers. At an accelerating pace over last five years and over last two decades, field of criminal justice and criminal control, has been reconfigured in important ways. Although its relation to process has been, problematic that transformation was deeply implicated by probation service. The philosophy and movement underpinning it that followed created a shift towards human containment and deterrence as motivation in sentencing. A justice model emerged in late 1970s and early 1980s, as did the concept of just deserts. (McEachern, Newman,1969) In 1990s deprivation or incapacitation of liberty became the methodology followed by alternatives of alternatives to imprisonment, another correctional philosophy evolved, a combination of all previous philosophies but on that relies greatly on risk control techniques within crime reduction activities. Process of Probation: In the probation process, if a defendant pleads guilty, no contest, or is found guilty, the judge may request investigation for pre-sentence probation department. In the process of compiling the investigation, an interview of defendant is conducted by probation officer, moreover reviews the criminal history and personal background information, (Hink, 1961) contacts the victims if institutions are involved, after this recommendations for sentencing are made to judge. On the basis of this information, defendant may be sentenced by judge for up to one year. It is the responsibility of probation officer to monitor and ensure the compliance with conditions orders by judge. If there is non-compliance with terms and conditions it will probably result in further actions by court. These actions may include imposition of suspended jail time or fines. Juveniles may be sentenced to detention for failing to comply with court orders. (McEachern, Newman,1969). Probation sentence may include following conditions: Costs of court or Fines: The person who is facing the probation will be responsible for payments of fees, fines, court costs imposed on that specific case. Judge can impose $999 as maximum fine, depending on the basis of type of offense. (Best, Birzon,1962) The probationers have the option of performing community service in lieu of payment of fine, fees and costs. Detention / Jail Judge has authority to order to probationer to serve a jail sentence, depending on the type of offence. Moreover probationers who failed to comply with terms or found in violation of probation terms and conditions of their sentence may found in contempt of court and sentenced to jail or detention. Home detention: In case of violation of probation, violating probationer may face home detention. He will wear electronic ankle bracelet that monitors and ensured the probationers whereabouts. Probation officer will be notified immediately if probationer moves outside the range of his home, in this case, probationer is subject to further court action. Community Service: For young and adult, probationers to comply with mandatory service hours of community and they must also have option to perform community services in lieu of payment of their fines, fees, and costs related to probation. This community service must be performed at charitable and non-profit agencies. All young probationers under age of 17, are required to perform related community service hours through department f probation that are supervising the community service program. Probationers with age of 18 years old, have option to select community service agency on their own. A list of city department and non-profit agencies that utilizes the community service work program is available online. Life Choices Educational Classes: Probationers are required to attend court mandated classes, who are under the age of 25, presented by Street Beat program and designed to help the adults and young people to set goals and gain success. These mandated classes encourage the probationers to examine decision-making process that led them to have positive life skills. Mandated classes are also offered in Spanish. Counseling: Probationers may be required to comply with court ordered treatment and counseling who are assessed to be experiencing substance abuse or mental health issues. Services of counseling are also available through county agencies or privately. Adult probationers who present substance abuse issues. These issues of substance abuse can be referred to weekly substance education group, with which department currently contracts. Restitution: In case of victims except traffic violations, probationer may be ordered by court to compensate the victims for out of pocket losses. A total of $8,805 was collected in the form of restitution in 2011. Breathalyzer Tests and Drug Urinalysis: Probationers with substance abuse may be required to submit random alcohol breathalyzer tests and drug urinalysis test. This testing procedure is administered by several local vendors in Longmont. Probation Officers: Role of supervision is to supervise defendants while remaining in the community. Standard size of caseload may vary from 45 to 300 individuals according to locale. Caseload sizes are increasing depending on financial considerations, as departments leave some probation officer position vacant. Some specific caseload sizes are legislated but cannot surpass those limits. Supervised Probation: Supervised probation is also known as formal probation. Supervised probation is granted to an offender who must report in a person to his or her probation officer. Formal probation is used in case of more serious offenses. Under the jurisdiction of probation department, all adults placed on formal probation. (Stalans, Yarnold, Seng, Olson, Repp, 2004) Probationers under supervised probation are required to check in with an officer, strict conditions of probation and subject to home visit. Supervised probation is also searchable type of probation. Non-supervised probation: Non-supervised probation also known as summary probation, court probation or called summary court probation. Both federal and state government place formal probation on individuals, to determine if a defendant will be placed on formal or informal probation, Sentencing guidelines may apply to some extent, the judge has some sentencing leeway. Offenders will receive informal probation on acts such as violation of traffic rules or certain misdemeanors. Traditionally, informal probation does not include searchable probation; the person having the condition of searchable probation may have their home, person and car searched by law enforcement. . (Best, Birzon,1962) People on non-supervised probation, do not assign with a probation officer and also they are not monitored. Probationers under informal probation are asked to report to judge periodically. Informal probation has terms such as attending any drug or alcohol treatment program, or to complete community service requirements. This type of probation is of short duration may be of one month. After the probation is over, it means that offender has fulfilled the terms of sentence. The differences between felony and misdemeanor probation: The difference always does not clear between felony and misdemeanor probation from state to state in different countries and U.S as well. If we wish to define the misdemeanor probation, it can be defined as maximum length of time a person can be imprisoned for the committed crime, this period usually no more than one year, whereas in case of felony, minimum time of imprisonment is one year. So it can be said that any crime that is not felony, is a misdemeanor by nature. (Stalans, Yarnold, Seng, Olson, Repp, 2004) In case, if property is stolen or purposeful damage has been done to property, charge of misdemeanor or felony will be decided on the basis on the basis of dollar amount of damage or missing property. For instance, if any person incurs purposeful damage in Arizona, that costs under $250 dollars or charged with misdemeanor. If however, the damage is between $250 $2000 USD, the charge is generally a  class 6 felony. Higher amounts of damage may up the class of the felony a nd result in more time in a penitentiary. Leading theories governing the probationary process: From the past three decades, the principal for effective application of parole and probation process have received favorable mention in practitioner circles. By zero tolerance for behaviors that are better characterized as nuisances than as precursors of criminal acts and desire to appear tough on crime via harsh punishment, implementation of probation and parole has been fragmented or nonexistent and also subject to political sentiments. Some practitioners and policy makers market increased violations as a public safety enhancement even though there is no evidence to support this belief. The role of probation officer is very critical in effective process of probation; he is the one who makes sure the successful implementation of policies, procedures and laws about probation. There are different categories of probation officers and have different duties according to their roles, but some general duties are commonly shared by all categories. From start till the end of process of probation, probation officer remains critical in the process. He must conclude the probation case while including all the key information and details of probation process, causes and implications on that case by law and their implementation in an effective way. Conclusion: Probation process is an effective element to reduce criminal activities in a society. Probation process aimed at not only punishing the offenders but it also delivers policies that are concerned about correction of society and individuals who are causing disturbance in the society. There are also different categories of penalties and imprisonment (Whitehead,1987) depending on the age of the offender, and this so good, as imprisonments have been decided about while keeping in view it psychological impact on the offender. Probation process is necessary for affective implementation of laws and policies about sound and safe functioning of societal process.

Death Penalty - Herrera vs Collins Essay -- Capital Punishment Essays

Death Penalty - Herrera vs Collins The Supreme Court addressed the constitutionality of executing someone who claimed actual innocence in Herrera v. Collins (506 U.S. 390 (1993)). Although the Court left open the possibility that the Constitution bars the execution of someone who conclusively demonstrates that he or she is actually innocent, the Court noted that such cases would be very rare. The Court held that, in the absence of other constitutional violations, new evidence of innocence is no reason for federal courts to order a new trial. The Court also held that an innocent inmate could seek to prevent his execution through the clemency process, which, historically, has been "the 'fail safe' in our justice system." Herrera was not granted clemency, and was executed in 1993.. Since Herrera, concern regarding the possibility of executing the innocent has grown. Currently, more than 80 death row inmates have been released because of innocence since 1973. In November, 1998 Northwestern University held the first-ever National Conference on Wrongful Convictions and the Death Penalty, in Chicago, Illinois. The Conference, which drew nationwide attention, brought together 30 of these wrongfully convicted inmates who were exonerated and released from death row. Many of these cases were discovered not as the result of the justice system, but instead as the result of new scientific techniques, investigations by journalism students, and the work of volunteer attorneys. These resources are not available to the typical death row inmate. Public Support Support for the death penalty has fluctuated throughout the century. According to Gallup surveys, in 1936 61% of Americans favored the death penalty for persons convicted of murder... ... retain the death penalty, including China, Iran, and the United States, all of which rank among the highest for international executions in 1998. (Amnesty International, 1999) -------------------------------------------------------------------------------- Sources Amnesty International, "List of Abolitionist and Retentionist Countries," Report ACT 50/01/99, April 1999 D. Baker: "A Descriptive Profile and Socio-Historical Analysis of Female Executions in the United States: 1632-1997"; 10(3) Women and Criminal Justice 57 (1999) R. Bohm, "Deathquest: An Introduction to the Theory and Practice of Capital Punishment in the United States," Anderson Publishing, 1999. "The Death Penalty in America: Current Controversies," H. Bedau, editor, Oxford University Press, 1997. K. O'Shea, "Women and the Death Penalty in the United States, 1900-1998," Praeger 1999.