The Creation of Womens Identities in the Color Purple by...

If we read The Color Purple with gender on the agenda as required we can identify how the form contributes to the impact of the narrative. The Color Purple is a story that unfolds through the writing and exchange of letters. Opening with the line You better not never tell nobody but God. Itd kill your mammy. A warning issued by the abusive father (later and importantly discovered to be step-father) of the central character Celie who indeed pours out her secret to God and later to her sister Nettie about her life and her pain. It is this epistolary form of storytelling that allows the characters introduced to the reader by the character of Celie to reveal themselves their roles and their culture in an authentic sounding way.†¦show more content†¦He abuses her because he can do so with impunity. Then on Mr.em_/emem, who beats her Cause she my wife. Mr./emem_/ems view of Celie renders her an object, no more important than an animal. It is through her continued writing of these letters that Celie finds an outlet for her pain and creativity and, with the help of Shug, and the example of Sophia, that she eventually finds, stands up for, and loves herself. Through the characters of Celie, Mary Agnes, Sophia, Shug and Nettie, we see the various positions - all still at the bottom of the totem pole- which the women hold (and during the course of the story, try to climb up from) in order to get through their lives which have been doubly proscribed by their gender and their race. Nettie, being quick and bright has found it easier to educate herself at least enough to avoid the fate that befell her sister. She teaches Celie to read and write in an example of sisterly love and tries to bolster her sisters non-existent self esteem in the process. When she writes to Celie her letters are well written and scholarly. Nettie represents the woman of colors aspiration to transcend race and gender in order to be her best most creative self. Sofia is viewed by Celie as unbowed and assertive, stronger than any of the male characters. She writes I like Sofia, but she dont act like me at all. If she talking whenShow MoreRelated Alice Walker Essay1482 Words   |  6 Pages Best known for her Pulitzer Prize-winning novel The Color Purple, Alice Walker portrays black women struggling for sexual as well as racial equality and emerging as strong, creative individuals. Walker was born on February 9, 1944, in Eatonton, Georgia, the eighth child of Willie Lee and Minnie Grant Walker. When Walker was eight, her right eye was injured by one of her brothers, resulting in permanent damage to her eye and facial disfigurement that isolated her as a child. 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My Personal Experience With A Social Group - 951 Words

In the whole semester, we have studied lots of issues related to diversity in America through the textbook and the weekly discussions in this class. I’m born and grown up in the Eastern Asia, also the Asian who is studying college in the United States. Because of my identity and life experiences let me have interested in this course, I care about the diversity issues especially ethnicity issue. To be frank, I have never really known what is the difference between the word Ethnicity and Race. I thought this two word was the entirely the same meaning. According to the Oxford Dictionaries, ethnicity is more like a social group, they share a distinctive culture, religion, language, etc. The Race is more like physical symbolize, something like the color of the skin, or more distinct physical features, bone structure, etc. Now I think I understand what these two words means. In this essay, I will be using my personal experience to write ethnicity reflection. I think the ethnicity issues that we faced have always been an issue with people in different parts of the world, and different time periods. There are so many conflicts in many regions of the world that we have to try something and understand what’s the different cultures of the world. Gloria Anzaldua mentioned â€Å"If you want to be American, speak American. If you don’t like it, go back to Mexico where you belong.† (Anzaldua, 521) I think this behavior might still happen in our generation now. The behavior of differentShow MoreRelatedHow Does Power Affect The Development Of My Personal Development?934 Words   |  4 PagesThe processes associated with power, and privilege have shaped my relationship and greatly impacted the development of my personal identity; these influences have shaped me to be strong, independent, resilient woman I am today playing a huge role in my personal development. Power is defined as the ability to control. 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Moral and Ethical Dilemmas Essay Example For Students

Moral and Ethical Dilemmas Essay One of the most difficult trials I face in my life are ethical and moral dilemmas. They can be soul-wrenching and searching experiences that tax my character and cause me to really put my money where my mouth is. Sometimes Im quick to see ethical faults in others, but slow to see them in myself. Other times I see all to clearly my mistakes and wonder why I dont measure up. I believe one purpose for this life is to learn to act for ourselves. Learn to see a situation correctly and act righteously. In this paper I wish to discuss many of the thoughts I have had recently on setting a pattern for making ethical decisions throughout my life. I will present many of the traps I have fallen into or observed in others. Everyday Im faced with decisions of right and wrong, most of which are easily and correctly dealt with. Sometimes however, decisions need to be made that are not easy or clear-cut. They require thought and often prayer. I like to draw on past experience to make comparisons that help give insight to new problems. Many times, however past experiences cannot be related to present problems and can confuse and obscure possibilities. Even the opinions or actions of friends faced with similar dilemmas may not be helpful. Often you feel pressured by piers that say, its no big deal, or youll understand later. Its important that I understand why a particular action or resolution is correct or incorrect. If I cant or dont its difficult to feel Ive been honest with myself. That for me can be a good measure of ethical behavior, my conscience. The ideal way to deal with difficult questions is to have a foolproof formula. Find steps that will always lead to correct decisions. Unfortunately I do not yet have such a formula and often learn by hard experience right and wrong. Let me start by saying I firmly believe the formula exists, and is to be found in the gospel of Jesus Christ. The only way to live a perfectly ethical and moral life is to be Like Him. There is no other way. The entire world will experiment and try all other forms of self-indulgence and soul searching and will not be one step closer until they begin with His gospel. I heard it said once that he who picks up one end of a stick, picks up the other end also. No matter how hard you try or want happiness, you cannot pick and choose values and beliefs according to your tastes and wants. It really is all or nothing. That is why I will discuss my formula in a gospel light, because any other way is a waist of time. I believe that in order to make correct and righteous decisions you must first have proper perspective and motivation. The Apostle (), said that the true character of a man can really be seen when he is alone and no one will know. Many people, myself included, are motivated by responsibility or leadership. They ask, what will my wife, or kids think? or what will my ward think?. These are good motivations and the mantle of responsibility can mold a person, but they can also betray us and make decisions quite difficult. If you rely on pressure to make decisions, what will you do when a decision is unpopular, or when no one is looking? Still others weigh consequences or outcomes to aid in decision making. Rather than look at the question and judge it by its own merits, they want to see whos affected or what it would really cost. Its like putting a price on your character. If its small or doesnt hurt anybody, than it wont be a big deal. We can nickel and dime our moral piggy bank to death. Its the old, the ends justify the means. Criminals arent made in a day. Legalizing Prostitution EssaySome of the most unethical and unjustifiable behavior I know of has come out of our own political system.The very men who are responsible for making our laws have little or no regard for them.They live under the philosophy that Im an ethical person until I get caught and when their caught they exclaim that their human. Ethics has nothing to do with other people.Its called personal integrity and character and no one else will ever be my judge but me in that regard.An ethical person has character and personal integrity. What of the argument, Remember the SPIRIT, or LETTER of the law?I think all too often I use both of these arguments to justify myself.When I may not exactly follow a .

IT Project Management Plan for Gold Source International Ltd Company in Dubai

Executive Summary This project seeks to launch a new product for Gold Source International Ltd Company in Dubai, (U.A.E.). The company will incorporate the use of IT in the development of the designing software and will use an internally developed website for creating awareness of the product.Advertising We will write a custom report sample on IT Project Management Plan for Gold Source International Ltd Company in Dubai specifically for you for only $16.05 $11/page Learn More The company will provide website’s links to social media for further awareness. The whole project will last for about 120 days. It will have various stages including planning, marketing, and the eventual launch. The project manager estimates that the project will cost about $175000. The product will increase the product portfolio of the company and trail-blaze other competitors in the field of medicine. Hence, it will increase the company’s competitive advantage. Proje ct Objectives This project was commissioned to develop and launch a new product (Silicone Sealant product). The product, meant to give customers options and to expand the product portfolio of Golden Source International Ltd Company was to roll out in cities in United Arab Emirates before spreading in other countries. Other objectives were to expand the company’s bottom line by at least 50% and improve the customers’ satisfaction by an acceptable level of at least 50%. The following is a critical look at the project and its objectives with regard to various stakeholders (Reiss, 2007). Project Stakeholders The stakeholders in this project were happy with the outcome. Customers appreciated the introduction of a new product that would increase their options in the market place.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The management of Golden Source International Ltd Compa ny was elated by the design, efficiency, aesthetics, and performance of the product in the first three months. The company staffs involved in the process of the making, advertising, launching, and promoting the product, prior and after the launch, were happy with the experience. They were also happy with the performance of the product. Indications were that customers will shift massively towards this product and plans were already underway to see that the product is launched in other cities in Middle East and then Asia. The product did not violate any environmental laws and in fact was been touted as ‘green’ product with a vision for solving 21st century problems. Every procedure laid out by the government was followed to ensure that there were no disappointments (Reiss, 2007). Goals and Objectives The goals and objectives of this project as outlined before were clearly on course. The customers had already demonstrated happiness. This shows that they would rate the prod uct positively. The performance of the product in the few months after launch indicated that the company was on course towards achieving profit objectives set out (Reiss, 2007). Project Constraints All the project constraints were adequately satisfied. The project was completed in 110 days against a target of 121 days. Additionally, a budget of $175000 had been set aside and the project exceeded this figure by only $1500. This was adequately within the margin of error.Advertising We will write a custom report sample on IT Project Management Plan for Gold Source International Ltd Company in Dubai specifically for you for only $16.05 $11/page Learn More Many pundits were happy with the product and the whole launch and performance of the product indicated positive results. Project Scope In Scope Golden Source International Ltd Company in UAE plans to launch a new product using its IT platform. This includes internally developed websites for marketing and s oftware for designing. It also incorporates IT usage in coordination of the various departments involved. Project deliverables include: Designing of product prototype and final product using internal software Developing a new website to market the product Using IT platform to communicate within and between different departments Using the available budget of $175000 Meeting a deadline of 120 days Out of Scope The project however is limited to the launch of the product in the market successfully. The project will not monitor the performance of this product in the market. Additionally, this project does not include the appraisal of the product to determine its profitability. Work Breakdown Structure (WBS) Work Breakdown Structure The project manager will subdivide the project scope into manageable segments, assign them to the respective individuals, and document that information. The following will be the work breakdown structure for this project. Figure 1 WBS for Silicone Sealant P rojectAdvertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The above structure represents all the stages that the product will go through before the final launch. This will be instrumental for the project manager, as he will know the sequence activities will take. Hence, it will be easy to assign tasks and to determine weak areas. This project does not have small work packages, as most work will be departmental (Reiss, 2007). Sub Units The project manager shall specify the specific requirements of each sub unit. This includes approximate budgetary allocation, performance standards, and durations. The project manager will aggregate this information into a clear format for ease of reference (Castells, 2011). Budget Cost Performance (‘000 Dollars) Project Item Budget Online Marketing 100 VIP product launch 50 Planning 5 Product design 15 Labor 5 Total 175 Project and Budget Control Charts Project and budget control charts records cost, schedule performances to ascertain actual and planned performances of the projec t. Normally these are based on the nature of the work breakdown structure (Chase Aquilano, 2006). It makes use of the work packages. In this project, this may not be as applicable, but may be useful. The project manager may use the Project and Budget Control Chart below. Table 3 Project and Budget Control Chart CostPerformance (‘000 Dollars) SchedulePerformance (Days) Project Item Budget Actual Variance Planned Actual Variance Marketing 100 95 -5 11 13 2 VIP product launch 50 56 6 15 10 -5 Planning 5 3.8 1.2 1 1 0 Road show promotion 15 2 2 0 Labor 5 N/A Total 175 The project manager will obtain cumulative amounts for the actual and scheduled performances and draw bar graphs for comparison. The above analysis may act as an early indicator as to whether the project manager will meet the parameters of the project (Reiss, 2007). Hence, it may be used as an effective tool to source for additional time or resources from management. If it is a strict -schedule project, this parameter may offer a way for the manager to organize for overtime and to crash the network diagram for a scheduled finish (Chase Aquilano, 2006). Project Schedule Use of a Gantt chart This project’s project manager may find it quite useful to engage the use of a Gantt chart in managing complexity in cost and time (Schwalbe, 2013). A Gantt chart is an intricate tool used for the management of interrelated tasks with different durations. When using a Gantt chart, the project manager assumes that the tasks are linear and their durations can be determined beforehand with a high degree of precision (Reiss, 2007). However, it is advisable for management to have duration estimates with the relevant possible contingencies. This project has eight major events. They include planning, product design, packaging, online marketing, TV marketing, road shows, product launch/selling, and promotions. They start at different stages in the project and have varying durat ions as shown below in the Gantt chart (Chase Aquilano, 2006). Table 4 Activity Durations and Start Times Activity Start Duration Planning 0 1 Software Product design 1 3 Packaging 4 60 Online Marketing 0 1 Website Development 0 10 Social Media Promotion 64 2 Product launch 66 15 Promotions and selling 81 40 Figure 2 Gantt chart for this Project As the above figure indicates, a Gantt chart has a number of benefits to the project manager. First, it diagrammatically represents the whole project. This makes it easy for the project manager to indentify the activities to complete first and clearly shows the relationships between tasks. Second, it shows the duration of a project. This project is likely to take 121 days as shown in the Gantt chart. However, in as much as it may show the tasks clearly, it does not indicate dependencies among tasks and the project manager may not know from the Gantt chart how the delay of one task may affect another. For this purpose, the project manager will have to use the network diagrams (Chase Aquilano, 2006). Since this project started, planning has been completed. Both online and TV marketing are already been carried out announcing the upcoming product. The product is in its formative stages in the laboratories and it is anticipated that the packaging design is the activity likely to take most of the work. This is because the company already had a similar product from which to improve and come up with the current one. Activities such as road shows, product launch, and promotions are yet to commence. It is also crucial to note that only 12 days have elapsed since the commencement of this project (Reiss, 2007). Network Diagrams There are two types of network diagrams. These are very useful tools in project control. There are two types of network diagrams: Project Evaluation and Review Technique (PERT) and Critical Path Analysis (CPM). They are complex decision-making tools that enable project managers to o rganize work and plan work flows. They provide necessary information that is vital in scheduling and budgeting (Reiss, 2007). This information includes the earliest start times of a project, latest completion times, time floats, and the critical path. The critical path is the longest route in a network diagram that indicates the time the project will take. It is hard to construct a network diagram for a project with complex times and huge budgets but the availability of software for that purpose makes it easy. In this project, the techniques may be useful to the project manager in evaluating the progress of the project (UWSA 2005). Conclusion The project did not experience notable setbacks. However, areas of weaknesses were indentified in the departmental contacts. For example, the project manager and sales manager differed about the time when the promotional campaign should start. The project manager felt the timing of the campaign was poor because the product was a long way from b een launched and customers were likely to forget about it. This would lead to wastage of resources. However, the sales manager was of the opinion that it was meant to prepare the customers fully (Reiss, 2007). Additionally, after the budget exceeded by $1500, the project manager wrote an explanatory proposal to management and some managers felt he should have anticipated this instead of bringing it up after it had happened. However, the project manager explained it was because of the early campaign by the sales manager. Hence, he was feeling under pressure to launch the product fast. Lastly, sometimes the road shows would report poor reception and hence it came out as a poor method of advertising. In future, it would be imperative to iron out those little setbacks but they had no major effect on the launch (Chase Aquilano, 2006). References Castells, M. (2011). The Rise of the Network Society: The Information Age: Economy, Society, and Culture. New York, NY: John Wiley Sons. Chas e, B.R. Aquilano, N.J. (2006). Operations Management for Competitive Advantage. New York: McGraw Irwin. Reiss, G. (2007). Project Management Demystified. New York, NY: Routledge. Schwalbe, K. (2013). Information Technology Project Management. Cambridge, MA: Course Technology. UWSA (2005). Project Implementation Process Tools. Web. This report on IT Project Management Plan for Gold Source International Ltd Company in Dubai was written and submitted by user Brady Morton to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Family Planning free essay sample

Introduction Family planning is the planning of when to have children, and the use of birth control and other techniques to implement such plans. Other techniques commonly used include sexuality education, prevention and management of sexually transmitted infections, pre-conception counseling and management, and infertility management. Family planning is sometimes used in the wrong way also as a synonym for the use of birth control, though it often includes more. It is most usually applied to a female-male couple who wish to limit the number of children they have and/or to control the timing of pregnancy (also known as spacing children). Family planning may encompass sterilization, as well as abortion. The Centers for Disease Control characterizes family planning as one of the top 10 public health achievements of the 20th century. In 1800, women had an average of 7 children; today women average 2. 1 children. A woman is fertile for an average of 35 years of her life; if she has two children, she will spend about 30 years of her life avoiding pregnancy. We will write a custom essay sample on Family Planning or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Family planning information and services help individuals maintain their overall health and improve family and community health by supporting men and women to have children when their health, financial conditions, and personal situations are optimal. Access to family planning services is an important factor in planning for healthy pregnancies. An unintended pregnancy is one that is unwanted or mistimed at the time of conception. It does not mean an unwanted birth or an unloved child. It does mean that there is less opportunity for the parents to prepare physically and financially, take advantage of pre-pregnancy risk identification and management, and initiate needed changes in diet, exercise, smoking and drinking that help ensure a healthy pregnancy. For some, unintended pregnancies result in healthy children in happy families. For others there are negative health effects from late or inadequate prenatal care, low birth weight, fetal exposure to alcohol, tobacco smoke and other toxins, and maternal depression. Unintended pregnancies are also associated with economic hardship, marital dissolution, poor child health and development, spouse abuse, and child abuse and neglect. Almost half of all unintended pregnancies end with an induced abortion. A woman’s ability to avoid an unintended pregnancy is related to her level of risk for pregnancy, her choice of methods, the strength of her otivation to avoid pregnancy and her pattern of contraceptive use. These factors, in turn, are often associated with a woman’s demographic and socioeconomic background, characteristics of her sexual partnerships, and her experiences with and attitudes toward pregnancy and contraception. While slightly more than half of unintended pregnancies occur among women who were not using any method of contraception in the mon th they conceived; more than four in 10 occur among women who were using a contraceptive method the month they conceived. Issues related to inconsistent or incorrect use of method were the primary reason they conceived. Research indicates that the most effective birth control method is the method the client is the most comfortable with. Client understanding of various methods and comfort with the one they choose is best accomplished with non-directive counseling and education and from a family planning provider that they trust. Family planning providers aim at increasing the percentage of clients who use their chosen method consistently and correctly. Here in our country, the Philippine government is working for a bill aiming to guarantee universal access to methods and information on birth control and maternal care, and it’s known as Reproductive Health Bill (RH Bill). One of the main concerns of the bill, according to the Explanatory Note, is that the population of the Philippines makes it â€Å"the 12th most populous nation in the world today†, that the Filipino women’s fertility rate is â€Å"at the upper bracket of 206 countries. † It states that studies and surveys â€Å"show that the Filipinos are responsive to having smaller-sized families through free choice of family planning methods. It also refers to studies which â€Å"show that rapid population growth exacerbates poverty while poverty spawns rapid population growth. † And so it aims for improved quality of life through a â€Å"consistent and coherent national population policy. † The majority of Filipinos are in favor of fam ily planning. The Catholic Church teaches the necessity of responsible parenthood and correct family planning (one child at a time depending on ones circumstances), while at the same time teaching that large families are a sign of Gods blessings. It teaches that modern natural family planning, a method of fertility awareness, is in accord with Gods design, as couples give themselves to each other as they are. The RH bill intends to help couples to have government funded access to artificial contraception methods as well. Definition of Terms Presentation of Data A. Features of Family Planning Family planning includes all methods of birth control, from the pill to condoms, Intrauterine Devices (IUD), injectable hormonal contraceptives, and diaphragms, caps and spermicides. Depending on the area, family planning may also refer to methods used to terminate a pregnancy or possible pregnancy, such as abortion and emergency contraception. Family planning may also refer to surgical sterilization methods, including vasectomies and tubal ligation; and to non-surgical methods of sterilization such as Essure Family planning is also the term preferred by religious couples who do not approved of using artificial birth control methods to prevent pregnancy. In this case, family planning, sometimes called natural family planning, refers exclusively to techniques such as temporary abstinence, the withdrawal method, or the rhythm method, in which no outside interference is used. While family planning clinics do not favor any method over others, they are usually able to accommodate most preferences and beliefs. B. The importance of family planning Family planning allows people to attain their desired number of children and determine the spacing of pregnancies. It is achieved through use of contraceptive methods and the treatment of infertility (this fact sheet focuses on contraception).

Nigerian Judiciary and the defence of the common man Essay Example

Nigerian Judiciary and the defence of the common man Essay Example Nigerian Judiciary and the defence of the common man Essay Nigerian Judiciary and the defence of the common man Essay Essay Topic: In Cold Blood Law In line with the doctrine of separation of powers, which is a cardinal feature of a democratic system, the Nigerian Constitution guarantees the independence of the Judiciary. The doctrine of seperation of power was introduced by French political philosopher, Baron de Montesquieu in order to protect the people from dictatorship or authoritarianism. Under this arrangement, three branches of goverment were formed: the executive, legislature and judiciary. The legislature is responsible for making laws, the executive implements while the judiciary interpretes the laws. It was Madisons system of Checks and Balances that would keep the three in check. No one branch would be able to exploit its power without the scrutiny of one of the other branches. Montesquieu did specify that the independence of the judiciary has to be real, and not apparent merely. The judiciary was generally seen as the most important of powers, independent and unchecked, and also considered the least dangerous. That the judiciary all over the world is regarded as the last hope of the common man needs not be over-emphasised. This is why stakeholders in the justice sector often refer to it as a strong fortress, standing sure and strong, providing succour and shelter for the defenceless and vulnerable of the society; a safe haven where the oppressed, the injured, the dismayed, the upstanding, the expectant, indeed the whole society, looks up to for succour, protection and justice. But in Nigeria today, many see this statement, not only as literary expression, but as a cliche that is fast becoming a mirage to the common man because of the multitude of problems plaguing this hallowed instituton. A well functional judiciary is a central element of the civil society. It is the sole adjudicator over the political, social and economic spheres. But despite the encomiums the Nigerian judiciary has received in recent time, the justice sector has practically collapsed under the weight of abject neglect by past administrations. The sector is slow in dispensing justice. Laws are archaic and antiquated, court infrastructures are obsolete and the prisons are over-crowded resulting in the collapsed of civil and criminal justice system. The Nigerian judiciary has come a long way since its establishment during the colonial era. The Nigerian legal system has had a lot of influence from English law on its growth. According to Obilade (1979), English law has a tremendous influence on the Nigerian legal system, and English law forms a substantial part of Nigerian law. Both the suspended 1979 constitution and the never implemented 1989 constitutions, as well as the new constitution promulgated on May 29, 1999 provide for an independent judiciary. In practice, the judiciary is subject to executive and legislative branch pressure, influence by political leaders at both the state and federal levels, and suffers from corruption and inefficiency. Under the 1999 constitution, the regular court system comprises federal and state trial courts, state appeals courts, the Federal Court of Appeal, the Federal Supreme Court, and Shariah (Islamic) and customary (traditional) courts of appeal for each state and for the federal capital territory of Abuja. Courts of the first instance include magistrate or district courts, customary or traditional courts, Shariah courts, and for some specified cases, the state high courts. In principle, customary and Shariah courts have jurisdiction only if both plaintiff and defendant agree, but fear of legal costs, delays, and distance to alternative venues encourage many litigants to choose these courts. Trials in the regular court system are public and generally respect constitutionally protected individual rights, including a presumption of innocence, the right to be present, to confront witnesses, to present evidence, and to be represented by legal counsel. However, low compensation for judges, understaffing, poor equipment, bribery, special settlements, and a host of developmental factors decrease the reliability and impartiality of the courts. The Nigerian judiciary has indeed come a long way and has evolved over the years from the 1st republic through the various military interventions to the present 5th republic. The judiciary has not been immune to the turbulent and capricious changes in leadership. Nigerias chequerd political and social evolution has indeed taken its toll on this indispensable institution of Government. Our prolonged romance with military regimes has unarguably wrecked the greatest havoc on the judiciary. The military regimes, notorious for their trademark of arbitrariness, authoritarianism and contempt for the rule of law did not regard the judiciary as an arm of government. Instead, these corrupt and unconscionable military regimes with intimidation and inducements manipulated the judiciary and effectively debased this institution. The decay of the Nigerian judiciary can therefore be traced to the military era. The soldiers always suspend the constitution when they come to power and enact decrees that guide their actions. Intimidation, extra judicial killings and assasination of dissenters which is usually the hallmark of military government all contributed to the castration and destruction of the judiciary. The massive corruption that takes place under military regime also lures some unscrupulous and rapacious judicial officers who make themselves stooges in the hands of the evil men in power just for a share of the filthy lucre. So, the military rule has had a particularly corrosive effect on the judiciary. As Justice Agboola recently put it: The aberration of military regimes dealt a dangerous blow to law because military regimes engendered lawlessness. You cannot have law when sombody is above the law. Law must be supreme. Nigeria, as a country has not lived up to the expectations of her founders in terms of overall development in different aspects of life. Nigeria is still bedevilled by various problems which has successfully impeded our adancement as a nation. Corruption is generally regarded as the bane of this country. Corrution at the different levels of government in different institutions has curtailed development in all critical sectors. Basic amenities like steady electricity, water and good roads are still beyond the reach of the citizenry. Free and fair elections have eluded us and power is still in the hands of a few privileged elite class who continue to manipulate the electoral process to install their stooges to continue the cycle of self enrichment and political aggrandizement. Corruption is indeed endemic in Nigeria; it is a way of life and in this situation, one would be stretching optimism to its greatest boundaries to expect the judiciary to be above board. With the pervasve and chronic corruption in this country and its evil offsprings: opportunism, nepotism, incompetence and mediocrity, no institution of government is wholly functional and efficient. Corrution has infiltrated all institutions and parastatals and even our learned judges are not immune. In a corrupt system like ours, meritocracy and competence are substituted with mediocrity and incompetence. A corrupt system throws up unscrupulous and incompetent individuals who are bereft of selflessness and patriotism. These individuals are greeedy and selfish, and are susceptible to financial inducements and gratifications. In such an unfortunate scenario, justice becomes a product which is sold to the highest bidders. The comon man, who do not have the finacial muscle to buy judicial favors or manipulate the process is left with the short end of the stick. In such an ill-concieved system, there certainly can be no justice for the commin man. The return of Nigeria to democatic rule was heralded by great joy and overflowing optimism. The Nigerian masses were full of hope that the years of suffering, poverty and injustice were over. The newly sworn in administration made mouth watering promises. We were told that our decaying infrastrucures will be revamped, that the educational and health system will be refurbished and upgraded, that there will be masive industrialization which will create jobs for the swarm of unemployed youths. The new government also promised to address the numerous human rights abuses of the autocratic military regimes and to respect the rule of law. Nigerians gullibly swallowed all the lofty promises and with high hopes, prepared themselves for the ride to the promised land. Alas, the implementation of the sweet promises proved not to only be an ardous task, but an impossible one. The first indication that the status quo was not about to change in the judicial system was the failure of the Justice Chukwudifu Oputa panel which was set up to investigate and resolve cases of human rights abuse during the military era. Victims attended the hearings and passionately presented their cases. But the various individuals, especially the ex military rulers indicted, snubbed the panel and refused to answer the summons. The government did nothing to make these people respect the panel which really undermined the credibility of the panel. Obviously, the hands of the government was tied because some of the indicted individuals bankrolled the campaign of the sitting president. At the end of the hearings, the renowned Justice Oputa and his colleagues made recommendations to the government which it contemptuously ignored and failed to implement till this day. Another case that comes to mind is that of the Apo 6 victims. These were 5 young men and a lady who were brutally murdered in cold blood on 7th june,2005 on the orders of a ruthless senior poice officer, Assistant commissioner of police Ibrahim Danjuma. At the time, the case generated much controversy and outrage. The police officers tried to lie by labelling the innocent victims armed robbers. These accusations were unanimously rejected by people who knew these young men as honest men engaged in legitimate business. Owing to the furore generated by the massacre, the federal government under former president Olusegun Obasanjo set up a judicial panel of inquiry which investigated the circumstances leading to the death of the victims. The panel rejected the police accusations and indicted the policemen for the gruesome murder of the innocent citizens. The federal government apologized to the families of the victims and gave them monetary compensation. The case was then transferred to court for the prosecution of the indicted police officers. One would expect that given the international attention attracted by the case and the intense media scrutiny, that the federal government would spare no efforts to ensure a expeditious and sound trial. Unfortunately, that was not the case, a year and two months after this welter of incontrovertible evidence was gathered, two of the accused, Deputy Commissioner of Police Ibrahim Danjuma and Police Constable Emmanuel Acheneje were granted bail by Justice Isaq Bello of Abuja High Court. That was on Wednesday, August 2, 2006. The two were admitted to bail on medical ground. While Danjuma was said to be suffering from diabetes, ulcer and heart problem, Acheneje was said to have contracted the Human Immunodeficiency Virus (HIV) and in the Justices opinion, granting Bello bail would enable him seek adequate medical treatment while that of Acheneje was predicated on the excuse that he could afflict other inmates with other ailments, which come with HIV/AIDS. And you would have thought that if for any reason whatsoever, such a man standing trial for so dreadful a crime was to be granted bail, the conditions would be so stringent, particularly bearing in mind that Danjuma had made several attempts in the past to escape from detention and also the fact that one of the principal suspects, Othman Abdulsalam, the DPO of Garki Police Station at the time the crime was committed escaped from the police detention facility and is still on the run. The case narrated above is just one of numerous cases in which average citizens are denied justice and the privileged are allowed to commit crimes with impunity. I am sure that there are cases that are far worse than this, but this one happened to come to limelight. The situation in Nigeria today is that the ordinary man has lost hope in the Nigerian judicial system. The problems are numerous and apart from corrruption, which is clearly at the root of all problems in this country, the system is run by unpatriotic and mediocre people. Approximately seventy percent of the inmates in all the prisons in this country are awaiting trial. The judicial process is so tardy and sluggish in this country that some people serve out the term of their alleged crimes before the completion of their trials. The case is even worse for poor people who may not be able to afford legal representation. The Nigerian prison system is a mess and the conditions in most of them are worse than that in Hitlers concentration camps. The police have no respect for the rule of law and ordinary citizens are sometimes treated like animals. Sometimes, people arrested for various crimes are held in police detention for extensive periods of time without reference to the stipulations of the law book for the maximum period people can be detained without trial. The police force being one of the most corrupt institutions in this country also exploits the masses blatantly by charging outrageous fees for bail and demanding financial inducements from the weak and desperate. Most analysts and stakeholders have concluded that unnecessary and frequent delays experienced in judicial proceedings have great adverse effects on the administration of justice in Nigeria. This situation is brought about by the congestion of cases in the courts as well as unnecessary adjournments sought by counsels in both civil and criminal proceedings. Recently, eminent jurist, Justice Chukwufudi Oputa, (JSC) identified delay and huge expense as twin weaknesses of Nigerias justice system. Justice Oputa said: The administration of the justice in our courts suffers from two major constraints, namely delay and expense. If it takes seven to ten years to decide a case, prospective litigants may decided not to go to court at all. But the one thing that frightens prospective litigants from the court is the inordinate expense which has to be incurred with the result that a very large proportion of our countrymen are as it were, priced out of our legal system. The present administration of President Umaru go slow Yaradua which made lofty promises of respecting the rule of law has failed to live up to expectations. There has been no reforms designed nor implemented in this institution and the status quo has been maintained. The rich are still sheltered from justice and there are still cases of judicial witch hunt. This is evidenced by the shabby handling by the EFCC of the prosecution of the corrupt ex-governors like James Ibori. The Federal government if anything has gone out of its way to protect these corrupt politicians fro the hands of justice. We all watched with shame as the Attorney general succesfully frustrated the prosecution of Ibori and his accomplices by the United kingdom. such a macabre dance can only make credible nations to scoff at the governments anti-corruption battle and further distance themselves from this cursed land. It is well known that there are two sets of rules in this country,one for the poor and another for the rich and privileged. The only area in our judicial system where we have recorded marginal success is in the election petition tribunals although it can be argued that this does not directly apply to the common man, because in most cases,the litigators are affluent members of the society. Nevertheless, this piece cannot be complete without mentioning the landmark judgements that has come out of the election tribunals in recent times. The success of Gov peter Obi at the electoral tribunals and his subsequent reinstatement by the supreme court is worthy of mention. Also, the victory of Adams Oshiomole was also remarkable given the fact that he was clearly elected on a popular mandate. Some other noteworthy judgements were bastardized by the sleazy and stinking INEC, Nigerians corrupt electoral body notorious for being an appendage of the ruling peoples democratic party. This is evidenced by the cases in Kogi,Enugu and most recently, Ekiti where the gubernatorial elections were upturned only for the shameless electoral umpire to reenact the same electoral sham. Lately, Nigeria once again made mockery of itself in the international community following the mayhem that occured in some northern states during the crash of the radical islamic sect, Boko harem with security agencies. The leader of the sect was captured and killed in police custody igniting widespread international condemnation. It is indeed, very unfortunate and distressing that in the year 2009, when less endowed countries are making progress and undergoing widespread advancement, Nigeria is still indulging in extrajudicial killing. No matter the magnitude of the crime committed, every individual is entitled to fair hearing. All accused remain innocent until convicted by a legitimate court of law. This is a basic knowlege and for the police force to disregard that shows that we still have a very long wy to go as a country. In conclusion, the fate of the common man in the hands of the Nigerian judiciary is bleak and forlorn. Infact, there is no justice for the common man in our present judicial system. The judicial system needs to be completely overhauled for it to function in line with international standards. Of course, reforming the judicial system cannot be effective without overhauling the police force which is in an even worse shape. We have to purge this country of corruption for us to make any tangible progress in this regard. We need responsible, honest and committed leadership and only a credible electoral process can produce that. Only a responsible and selfless government can implement people-oriented reforms which will impact on the various institutions in this country including the judiciary so that they can function in line with the prevailing standards in developed countries. Till then, the fate of the common man in this country remains in Gods hands.

To develop a marketing Plan for expanding a product or service into a Assignment

To develop a marketing Plan for expanding a product or service into a new market (Wal-Mart) - Assignment Example Wal-Mart always looks for the opportunity to expand its operation in to new emerging markets because it has a very strong financial background and have smart strategic and marketing planners. Justification of the new market: The retail industry in UAE is growing with a very fast rate from the last few years. A big portion of its population is moving towards the buying from retail stores. The retail sector in UAE is contributing a great part in the economic growth. It has been estimated that the sales of the retail sector would go up to $41.22 billion in 2015 from $31.1 billion currently (Edge Resourcing, 2013). The reason of this forecast is that people and households in UAE are now preferred to adapt the modern concept of retailing. People from different parts of the world are going to UAE with the purpose of employment and business, so this new market of migrated people has also brought up with them a modern concept of buying from retail stores and prefer retail stores over the loc al stores. This environment has created an opportunity for Wal-Mart to expand its operation in to this emerging market of UAE. PEST ANALYSIS: Political: UAE operates with Islamic rules and regulation, so Wal-Mart should be licensed under the federal commercial agencies law when expanding its operations in UAE. This law claims that a foreign retailer/agent of franchisee/distributor should be a UAE national. Economic: UAE is a growing economy with providing a lot of business facilities to the multinationals and act as financial hub for the foreign investments. UAE has a great earning from the oil sector and it is now focusing on the other sectors, for example: tourism industry, real state industry, and retail industry etc. Social: The major portion of the workers and...The people belongs to different countries have different cultural values therefore it is very difficult to analyze various cultures in a single region. Still UAE has got its own cultural values but it is limited to the 20% of the total population. The marketers need to update their strategies by analyzing the changing trends in the consumer behavior. It is difficult to analyze the culture of several nations in a single market and made decision according to the need of each and every segment. Thus the focus of the marketers is completely on the buying behavior of consumers and customer satisfaction. The rate of urban population in UAE is more then 80% so it can be said that a major portion of the population is based on the educated people. Social media have become very much influential in the consumer decision making among UAE population. According to the research it has been found out that more then 70% of the population of UAE makes decision after reviewing the blogs or comments of people about the product or service and people search the products through websites and make decisions (RNCOS, 2012). Most of the people in UAE prefer to save the money and lives in UAE with the purpose of earning and saving money, so in this kind of environment Wal-Mart will be attractive because it offers low prices then competitor’s prices. The cost conscious behavior of the UAE population will give a great advantage to Wal-Mart to develop its market.

Aims of the Practical Lab Report Example | Topics and Well Written Essays - 2250 words

Aims of the Practical - Lab Report Example In the end, the recipient would have an enhanced combination of genes, as they have been donated from the donor to the recipient (Carson, Miller and Witherow, 2011, 66). Therefore, research and pharmaceuticals have an aim of quantifying the appropriate actions that should be used in strengthening a gene by fusing some genes from a recipient to a donor. The aim of this practical is to associate the transportation of genes from one form of DNA to another combination. The recombination of the DNA is basically used to ensure the recipient is at a better state than the previous state. Therefore, finding an appropriate approach towards making a better solution in strengthening gene combination and DNA is a priority in this practical. For instance, when two genes are fixed together, the bonding creates a strong combination. With such a combination, it is evident that the recipient will be at an enhanced position in the daily functionality. It is considered that fusing two genes leads to enh anced activities in the DNA, which is appropriate in keeping a highly functioning gene combination. Materials and methods There is a wide variety of materials that should be used in this process. The materials are to be readily available, to show the importance of different combinations especially in the DNA field. The initial material that will be used in this practical is the FtsZ gene. This is a single celled alga that is indicated by the Pleurochrysis carterae (Pc-ftsZ). This is a highly active protein that is believed to be the vital structure being the division of mitochondrion in the body. The protein is solely responsible for highly initiating the reaction of the mitochondria to multiply at a higher rate. Therefore, using this material in the reaction will be dominant in making an increase in the mitochondria division. The second material to be used in this experiment will be a low-copy of plasmid pProEX. The low copy plasmid will be used in comparison to the second copy of plasmid. The third material is the high copy plasmid, which will be used with the pProEX (Carson, Miller and Witherow, 2011, 31). Inserting the pProEX into the high copy of the Plasmid will be the practical of showing the reaction of the two. The other materials to be used in this experiment are gathered pBluescript KS II which is positive (+). This is a material that is gathered from E. Coli. These will be followed by a double restriction of two enzymes, namely BamHI and HindIII. The reaction will lead to a release of FtsZ, which is also vital in the experiment. After insertion of FtsZ, it will be followed by isolating pBKS II DNA, which is done by inserting a restriction enzyme. As part of the reaction, a catalyst will be used. The catalyst in this experiment will be alkaline-phosphate (AP), which is also a treatment for the lenealised plasmid. Another function of the AP will be preventing any partially digested plasmid from re-circulating. Results Plasmids are considered to be vi tal in helping bacterial hosts, in that they are useful in preventing bacterial infections. They are useful in resistance to antibiotics and degradation of organic complexes. Therefore, it is a positive maneuver for the plasmids to be increased in their production. Reproduction of the genes in the combination will obviously come out with positive results. First, the body will be well prepared to deal with organic complexes.

In and Out of Hula Dancing Coursework Example | Topics and Well Written Essays - 1750 words

In and Out of Hula Dancing - Coursework Example The research deals with the change in kind of tradition or heritage that accompanies dance hula or its form or course of presentation in the countries where missionaries and Mormon belief faded slowly. It also delves deep if hula dancing is associated in the present context only with any form of exercise or if the traditional element is still existent in the art form. The name ‘Hula Dance’ is associated with girls wearing a short grass skirt, moonlit night and coconut trees on a shore where the roaring waves strike the shore and dance to the beats of this mighty dance. But far beyond that hula dancing, its concept and its traditional outlook, is analogous to what Cohen said about dancing: â€Å"History shows the dancer his heritage, his place in a line of distinguished, artistic ancestors. It is a legacy to instill a sense of pride -and responsibility†. The contention put forwarded by Cohen describes the sense which captures the true essence of the art form. In recent times outlook about hula dancing have changed a lot. Every year thousands of tourists are visiting Hawaii get the privilege to watch â€Å"real Hawaiian hula dancing† through a packaged tour with a Luau setting or in their respective hotels where they are given a glimpse of the gigantic heritage. The introduction to hula dancing is made common now – a -days through numerous competitions taking place worldwide, precisely in Hawaii. Yet, hula is viewed to be beneficial and the dance form is marked for its exercise benefits. The question that rises in one’s mind is if hula dancing is only an exotic form of dance which will be used to allure the tourists. To understand any form of folk tradition or art, it becomes necessary to delve deep into the heritage and the traditional way of living. Hula dancing cannot be merely categorized into a form of folk d ance that is tantalized with certain movements especially the hip movements even though they are the most popular. The movements that has perpetually served to entertain millions across the globe and has become the archetype of exotic and exuberance, actually conveys a complete different connotation. The movements that are used in hula dancing are not only carried out just for the sake of it. Those movements bear meanings that need to be thoroughly contemplated. The movement of this traditional dance form are actually casted out to make an artistry that inspires passion and encourage a traditional way of living.  Ã‚  

Impact of Fair Value on Creative Accounting

Impact of Fair Value on Creative Accounting 1 Introduction As Blake and Lunt (2000, p.375) rightly surmise within their work on accounting standards, the term â€Å"creative accounting,† was originally coined by the media, and it was particularly prevalent around the time of the Enron financial disaster. It was partially because of the financial collapses of firms like Enron and the major debate that followed these events, that International Accounting Standards were introduced. Amongst the main objectives of these standards, which were intended to make financial statements easier to understand and provide for more transparency (Alfredson et at 2007, p.6), one of the aims was curtail future opportunities for creative accounting. The IASB, when designing these standards started from the premise that corporate business had an obligation to account to investors, creditors and other stakeholder on a regular basis, usually within the annual financial statements, about the â€Å"performance, situation and future prospects of that business† (Alfredson et al 2007, p.4), which the focus being on the accuracy of this information. It thus sought to legalise this obligation and, through the standards, ensure that this result was achieved. However, despite the introduction of the standards and regulations, as Mulford and Comiskev (2002), Blake and Lunt (2000) have observed, irregularities in financial statements are still occurring. Many academic and professional observers are of the opinion that the measurements introduced by the IASB is serving to â€Å"obscure concrete evidence† in financial statements (Swanson and Miller 1989, p.1). In particular these concerns are centred around the boards movement away from historical cost accounting to a system of â€Å"fair value† accounting (Alfredson et al 2007, p.48), the introduction 4 of which was against the wishes of many stakeholders (Williams 2006). Fair value is intended to improve the accounting measurements used in financial statements by ensuring that these reflect relevant and current valuations of the business (Blake and Gowthorpe 1998, p.1). However, the argument against fair value, quite apart from the fact that it takes up an inordinate amount of management time (Scott 2003, p.2), is that it provides opportunity for manipulation and misuse and thus increases the potential for creative accounting. This is particularly prevalent in the area of asset valuation. The intention of this study is to investigate the arguments and debate that continues to surround the concepts and practices of creative accounting and the impact, if any, that â€Å"fair value† has had upon this issue. In particular, the study will concentrate upon these elements in relation to their use in the valuation of property, plant and equipment and investment property, which can in many companies, form a major part of their current balance sheet valuation. The objective is to assess and evaluate whether the introduction of the fair value concept has led to the intended improvement of financial reporting in these specific areas of the financial statements, or if creative accounting methods and processes are still being used to circumvent these improvements. It has been decided to conduct this research by using a literature review format. 2 Definitions, meanings and theories of creative accounting 2.1 Definitions and meanings Before being able to assess the extent to which the concept of â€Å"fair value† has impacted upon the reporting accurate values of assets in financial statements and the reduction of the prevalence creative accounting following the introduction of new standards and measurements, if any, it is important to understand the meaning and theories of creative accounting. Furthermore, understanding the reasons why these actions are being taken by so many corporate organisations is of equal relevance. Within the wealth of literature surrounding accounting and accounting standards, there are a wealth of diverse definitions for the term creative accounting Hey Cunningham, D (2002). For example, from an academic viewpoint Blake and Lunt (2000, p.375) define it as â€Å"that which does not faithfully represent the underlying commercial activity and is therefore not neutral.† Amat et al (1999, p.3) use even stronger terms to define creative ac counting, which they indicate is â€Å"a process whereby accountants use their knowledge of accounting rules to manipulate the figures reported in the accounts of a business.† As is perhaps to be expected, other stakeholders have been more forthright in their definitions and opinions. A business journalist, Ian Griffiths (quoted in Amat et al 1999, p.3), reveals the media view when he stated, â€Å"Every set of published accounts is based on books which have been gently cooked or completely roasted† commenting further that â€Å"It is legitimate. It is creative accounting.† An Investment analyst, Terry Smith, interviewed by the same authors (Amat et al 6 1999), also showed the level of concern felt about creative accounting in this segment of stakeholders. He commented, â€Å"We felt that much of the apparent growth in profits which had occurred in the 1980s was the result of accounting sleight of hand rather that genuine economic growth.† 2.2 Acceptance and reasons Acceptance levels and appropriateness in regards to the performance of creative accounting also show similar differences of opinions depending upon which particular stakeholder views are garnered. Whilst many say that manipulation, which is at the foundation of creative accounting, is an inevitability that cannot be addressed, whilst others believe that is the weakness of rules and measurements that allow this practice to continue (Langendijk et al 2003, p.31 and p.350). It is apparent that the media and investors support the latter of these opinions. However, according to a survey conducted by Amat et al (1999, p.13) as part of their research into creative accounting, the auditor profession not only believed that it was inevitable, with 91% of UK respondents believing that it could not be solve, but also over a third were of the opinion that it was a â€Å"legitimate business tool.† As indicated earlier, it is also felt that the introduction of the â€Å"fair value† concept as a measurement that would reduce the incidence of creative accounting is criticised as not being capable of fulfilling this role. The consensus is that this concept is expensive to implement, difficult to determine and verify, due mainly to objectivity characteristics, and is therefore easy for the opportunistic organisation to manipulate (Benston 12008, p.103). 2.3 Manifestation and methods of creative accounting Historically, creative accounting methods are used in a number of ways, all of which are designed to influence the financial statements and results produced by commercial organisations. Irrespective of whether these are directed towards the profit and loss account or balance sheet, all of these methods will have the effect of altering, or manipulating, the value of the business. One popular method is that known as â€Å"income smoothing† (Alfredson et al 2007, p.682). The objective of this method is to avoid the appearance of volatile changes in profit growth levels. For example, if a business moves from  £1 million profit in one year to  £2 million in the next, but it is expected that the third year profits would fall by 25% in comparison to year two, income smoothing may be implemented in this year. The smoothing effect is designed to show a more controlled and sustained level of growth The smoothing process can be achieved in a number of ways. One of the most obvious routes of achieving this situation is by the manipulation of provisions or accruals (Antill and Lee 2005, p.129). In the case described above increasing accruals or reducing debtors would have the desired effect of moving profit from the second year into the third, thus smoothing out the volatile look of the profit curve that previously existed. As some of these provisions are based upon estimations, manipulation is difficult to verify (Alfredson et al 2007, p.682). For example, within the financial statements of financial institutions such as banks, there is a requirement to provide for existing and potential bad debts. As an significant element of the bad debt provision calculation is based upon judgement, which can be biased, it is possible for these figures to be manipulated to show a more favourable position than might in reality be the case. Another method of manipulating the financial results is related to earnings management. In this case the management of the business will have a particular target in mind (Mulford and Comiskev 2002, p.15). One target might be to move earnings from one year to another with the specific intent of manipulating the profitability of the business for that particular year. An example of this is given in the research of Amat et al (1999), where they took an existing investment that had a historical cost of  £1 million but a current value of  £3 million. As the business managers in this situation have the freedom to choose exactly which year they can sell the investment and realise the profit, they have the ability to manipulate the financial statement results by their decision. Alternatively, sometimes a special â€Å"one off† charge may be included within the accounts, which will depress the profits and earnings. For example, if the payment of a lawsuit has been agreed to be completed over a period of years, it is possible that the management will decide to include all of these payments within one year. The management is then able to explain away part of the poor performance as result from this exceptional event. The difficulty is that, upon further examination of some exceptional items in corporate financial statement, it is often difficult to justify them being excluded from normal business operations. Therefore, it could be argued that they are, in effect, simply attempts to â€Å"window dress† the figures in an effort to put a more positive view on the results (Stolowy and Beton 2004). One element of earnings management that has proven popular with corporate management is the â€Å"big bath† scenario, which is seen by academics as an opportunistic method of creative accounting (Reidl 2004, p.823). The theory behind the â€Å"big bath† is particularly useful when an organisations management can foresee that the results for a current year are going to be poor. To limit the impact that this might have upon the future, and effectively to show that this situation will soon be reversed, management will seek to increase these losses. In other words, they will â€Å"dump† as much expense as they can into the bad year (hence the term big bath) so that the next years profit show a more significant improvement in the companys fortunes. Often this method of creative accounting will be used where there has been a change of management during the year. By affecting the big bath method, the new CEO is able to pass the blame for poor results onto the previous m anagement team (Riahi-Belkaoui 2004 p.58). Of course, the manipulated improvement to the following years profits will have the benefit of improving the new teams reputation with investors and other stakeholders. Another example of creative accounting is apparent in the methods used by corporations to move items off balance sheet, particularly in the case of debt and financing (Pierce-Brown and Steele 1999, p.159). For example, where corporations sell property portfolios through a process of sale and leaseback, profits can be enhanced by manipulating the value of the portfolio. The downside of this process is that increases the rental amount but, the advantages are that this is spread over a number of years and, in addition, the increased values will have an immediate positive effect upon the current value of the business. In addition, companies are also afforded the ability through these processes to violate and circumvent debt covenants (Mulford and Comiskev 2002, p.91). As Pierce-Brown and Steele (1999, p.162) suggest, all it requires to achieve this situation is a change in the accounting policies put in place for the organisation. In a number of creative accounting methods described within this section, particularly those relating to fixed assets, the key element of the method is its reliance upon judgement. If corporations therefore wish to manipulate their results in any of these ways therefore, all they have to do is ensure that the judgement secured is biased in the direction they require (Alfredson et al 2007, p.259). With auditors, actuaries and other experts having differing standards by which they would estimate valuations, for example some would be more cautious than others, influencing financial results in a particular direction is not impossible to achieve. One of the concerns that have been expressed following the change to fair value is that, rather than reducing the opportunity for manipulation and creative accounting that previously existed, in certain areas this measurement has increased the potential. This is particularly seen to be the case in terms of business assets (Antill and Lee (2005) and Stolowy and Breton (2004)). For example, as with other areas of manipulation, the ability to be able to choose between some elements of asset valuations being based upon the historical cost basis, or using the fair value method of revaluation, this area can also be seen to have the potential of being influenced by biased judgements. 2.4 Purpose of creative accounting We have seen that the main result achieved from using the various methods of creative accounting is to change the revenue, earnings and value of the business, but the real question is for what purpose is being employed? In other words, which stakeholders does it benefit or disadvantage? The answer to these questions, as the literature being reviewed has indicated, the purpose of creative accounting has different objectives for each segment of stakeholders (Blake and Lunt 2000). Firstly, many academic have concentrated upon the effect and benefit that creative accounting might have for the one group of stakeholders who are closest to the corporate operations, which would be the management team. The salaries, bonuses and other rewards for most CEOs and senior management are linked to the performance of the business and, if these performance levels are not reached, the rewards will not be forthcoming. However, there is no negative impact on salaries related to the amount by which targets are missed, for example, whether the results are  £1 million of  £5 million below target salaries will remain the same. Therefore, if the CEO believes that in a particular year the business will not reach the required target, it is to his or her advantage to shift earnings from that year into the next in order to enhance and improve the potential size of future rewards (Investopedia 2008). Furthermore, as has already been indicated in the previous section, management earnings manipulation is also a useful tool in enhancing the reputation of the management team itself. In addition to the benefits available to a new CEO and team as outlined, it is also possible that the same process will be used by management teams exiting the business to improve their attraction to future employees (Riahi-Belkaoui 2004). In other words it is being used for self interest purposes by the management (Scott 2003, p.91). Wealth transfer is another popular reason for manipulation (Stolowy and Breton 2004). This is especially prevalent where there is a group situation with a number of subsidiary companies involved, where it is not difficult to manipulate the accounts by moving earnings or assets from one of the businesses to another. Such a scenario might be seen as favourable where part of the corporate assets, in terms of one of the group corporations, might be being groomed for possible tak eover or flotation. Furthermore, in the case of a multinational, this method of Creative accounting is useful in transferring wealth from a business located in one country to that operating in another national location. In this case it can be helpful in combating political pressure that might be being exerted to transfer wealth away from the corporation (Pierce-Brown and Steele 1999, p.161). Further evidence of manipulation for political purposes was examined in the work of Stolowy and Breton (2000, p.13). In this case they looked at this mode of creative accounting as related to corporations within the oil industry. What they found was that, during periods such as the Gulf War, which resulted in increased retail prices of fuel, these corporations adopted accounting policies that were designed to reduce their revenue. The purpose of this exercise was to limit the potential â€Å"political consequences† that might result from their organisations being seen to make higher profits during this period. Finally, and perhaps the most important reason for creative accounting methods, it is the impact that these changes have upon current and potential investors that is often the focus of these actions. Most academic and professional researchers and observers, including Tweedie and Whittington (1990), Antill and Lee (2006), Barker (2001) amongst others, see this purpose as being the prime objective of creative accounting. Manipulating revenues and balance sheet items, as well as earnings management are intended to present the corporation to the investor in a good and positive light, encouraging them to make and/or retain the investment (Stolowy and Breton 2000, p.10). These methods can also be used to have a positive impact upon investors decision making indicators, such as the P/E ratio (Barker 2001, p.2) and cash flow statements (Mulford and Comiskev 2002, p.354). One of the adverse problems of this manipulation process is that it also has an effect upon the â€Å"accounting for risk† (Babbel et al 2003, p.16) and this can affect a whole industry. A typical example of this happening in practice can be witnessed in the current credit crunch (2008). There are those who argue that the effects of this event were exaggerated because of the financial institutions propensity for manipulating bad debts. It can be argued therefore that, whatever the immediate benefits are of creative accounting, and irrespective of which stakeholders receive those benefits, at some future stage there is likely to be witnessed an adverse reaction that will eliminate the short-term benefits. Furthermore, as the current bank crisis has indicated, the potential losses from this future reaction can threaten the continued existence of the corporation. 3 Accounting measurements and controversial issues The international financial reporting standards, as indicated previously, were designed to reduce creative accounting. Two areas which were singled out for particular attention within this situation were the accounting standards to be used for the valuation of property, plant and equipment and investment property as these were seen as areas of the financial statements that have a significant influence upon the value of a corporation (IASB 2008). 3.1 Methods of measurements There have been a number of measurements used in the past to arrive at a realistic value for these assets. The most commonly used was the historical cost method. This method used the initial cost of the asset as a starting point and then, as it was used within the business, depreciated that asset over what was considered its useful life, often using what was known as the direct line method of depreciation or amortisation. Foe example, if a particular item of equipment cost  £10,000 and its life expectancy within the firm was set at 5 years, that asset would depreciate at  £2,000 per annum. However, as Mulford and Comiskev (2002, p.321) rightly observe, the drawback to this system is that it often does not â€Å"correlate with assets whose value did not diminish predictably over time.† In the case of the  £10,000 item used above, it might be that, at the end of its useful life to the company it was sold for  £2,500, which means that, if this is received at the end of th e useful life period, profits for the business for that year were enhanced by this amount. The argument against this system is that during the course of the previous four years the true value of the asset was not being reflected in the financial statements and this had an adverse effect on the value of the firm (Blake and Lunt 2000). Another method of measurement that was used within some financial accounting environments was replacement value (Lindsell 2005). This method takes the cost of replacement as its marker for valuation rather than the historical price paid. It also relies upon the current value of the used equipment to provide a calculation of the difference. Using the example of the  £10,000 asset as an example, if the replacement cost was  £11,000 and the amount receivable should the used asset be sold is  £9,000, there is a difference of  £2,000 to be accounted for. This differential would effectively replace the depreciation reserve used within the historical cost method and was deemed by some to be more appropriate in that it reflected known values (Bens and Heltzer 2004). The only risk element in using this method is taking into account the judgement on the sale of the used asset. A further method of measurement was introduced that relied upon exit value. The basic concept of this method was that it used the sales value of the corporations assets (Barker 2001, p.87). The calculation of this value might for example, be used in the case of the business being acquired by another or its value upon failure. The difficulty with both of these situations is that unless either situation was imminent, judgements and estimations had to be used to assess these values. One issue that arose with exit value, particularly in respect of the valuation of assets such as property, was the inclination to undervalue the asset for tax reasons (Mulford and Comiskev 2002, p.131). Others have referred to the asset sale element of this measurement as the net realisable value (NRV). This takes into account the market for the asset, the maximum return likely to be achieved, then deducts the cost of transportation and other ancillary disposal costs before arriving at the NRV value (Van Zij i and Whittington 2006, p.3). Prior to the settlement on fair value as being the most appropriate measurements, one measure that most academics thought would be favoured by the â€Å"Standard setters† was the deprival value approach (Van Ziji and Whittington 2006, p.3.). The intention of this process was to determine the cost of the asset based upon the removal effect that it would have upon the business, in other words what cost would the business incur if it was deprived of that asset. As indicated, many academics thought this method would produce the accurate results. However, the professionals were not of the same opinion (Van Ziji and Whittington 2006) and, through the process of consultation and lobbying it was their voice that one the day. One has to wonder whether to threat to manipulation and creative accounting had any influence upon the decisions made by professionals. Fair value was the concept introduced with the introduction of the IASB standards and measurements. The intention of fair value is to ensure that the financial statements produced by a corporation are a true representation of the physical values that could be achieved for the business assets and liabilities should these be liquidated at the date those statements were submitted. In this respect it differs from the historical cost method in that the most important statement under fair value is the balance sheet rather than the profit and loss account (Penman 2007, p. 8-9). Similarly, it favours realism rather than the conservative approach that was apparent in some of the previous methods (Swanson and Miller 1989, p.93). As most academics and professional observers are agreed, fair value has now become the most popular choice of all the available methods used within financial reporting statements (Stolowy and Breton 2000, Bens and Heltzer 2004, Staff team 2004 and Blake and Lunt 2000). However, one of its main disadvantages is its subjectivity. Those opposed to this method argue that â€Å"subjective valuations do not work when account objective values are what is needed† (Penman 2007, p.14). Although some believe that fair value has a use for investors (Schroeder et al 2005, p.310), there are others that argue the â€Å"lack of verifiability of the inputs necessary to implement such a system potentially adds noise and bias over and above the more traditional historical cost estimates† (Bens and Heltzer 2004, p.2). Even the fact that, in appropriate instances, the fair value still allows corporations to use the historical cost approach, as is the case with some asset valuations, rather than reducing the concerns over this method, it is felt that the mixed measurement can do more harm to values (Swanson and Miller 1989, p.90 and p.160). One of the major elements of the subjective argument is that fair values relies upon expert judgements and opinions, and that bias or error could lead to increased â€Å"volatility in financial statements† (Barth 2006, p.323) and also reduce the ability to be able to compare results across a specific industry or range of industries (Staff team 2004). As Antill and Lee (2005, p.67), the fact that fair value is reliant in most cases to expert opinion and natural bias means that the estimations included within the financial statements may differ from the actual values received for the assets, a position that will not be realised until the sale has taken place. Therefore, from the literature reviewed it is true to say that, irrespective of its increasing popularity, issues remain to be addressed in respect of the fair value method (Alfredson et al 2007, p.48). As Barker (2001, p.148) indicates, although the intention of this process is either to ensure there is a genuine relations hip between the asset and the profitability of the corporation or, by indicating an overpayment eliminate its value, the current concerns relating to judgement and verification of values brings the practical implementation of these objectives into question. 3.2 IFRS standards and measurements In its introductory framework document to the IFRS standards, the IASB (2001) identified the four main characteristics of quality to be exhibited within financial statements as being â€Å"understandability, relevance reliability and comparability.† It further identified that the elements of the statements to be concentrated upon were: a) An asset is a resource controlled by the entity because of past events and from which future economic benefits are expected to flow to the entity. b) A liability is a present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits. c) Equity is the residual interest in the assets of the entity after deducting all its liabilities. in relation to the balance sheet and, in terms of the profit and loss account â€Å" The elements of income and expenses are defined as follows:† a) Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity participants. b) Expenses are decreases in economic benefits during the accounting period in the form of outflows or depletions of assets or incurrences of l iabilities that result in decreases in equity, other than those relating to distributions to equity participants. In the early editions of the standards, references and definitions of the â€Å"fair value† method of measurement to be used were sparse. However, following consultations (IASB 2007 a and 2007 b), efforts were made to address this situation. This resulted in the creation of the following fair value definition: That fair value is â€Å"the amount for which an asset could be exchanged between knowledgeable, willing parties in an arms length transaction† (Van Ziji and Whittington 2006, p.6). The previous lack of guidance available was seen as a flaw in the standards (Alfedson et al 2007, p.7). This, together with the fact that the ISAB gave in to pressure from American corporations to give up on many of the changes that would have affected the asset of goodwill (Weil 2000 and Mard and Hitchner 2007), did not endear the system and standards to any experts, as continuing criticism from all sides has evidenced (Lee 2006). Both prior to and since the definition of fair value being introduced there has been strong criticism of the measurement systems and advice give for the need to resolve these issues (Tweedie and Whittington 1900 and Lindell 2005). Although regular consultations and improvements to the standards are ongoing, to date it is felt that the measurements still fail in their intention to increase transparency and comparability. This is particularly felt to be the case in terms of property, plant and equipment, and investment property, which will be discussed in th e following sections. 3.2.1 Measurements of property, plant and equipment The measurement and its definition relating to assets that belong within the group entitled as â€Å"Property, Plant and Equipment† are outlined within the summary of International Accounting Standard (IAS) 16. In this standard it defines the assets to be included in the financial statements in this section as being those which will produce a â€Å"future economic benefit† to the business. In terms of cost upon acquisition, the standard indicates that this will be calculated to include its purchase price and any other costs that are associated with transporting and installing the asset at the corporations premises. In relation to the measurement to be used in financial statements subsequent to the date of cost, the standard allows corporations to choose between the cost (historical approach) or the revaluation method (fair value) (IAS 16). The revaluation method requires an expert judgement of what the asset value would be at a given date. From this would be deducted any depreciation and impairment losses that had attached to the asset to the date of revaluation. It is also advised that this process should be carried out at regular intervals and certainly close to the date of the financial statements preparation. The fair value definition in this case is considered as being reliant upon the definition given in the previous section of this study (see page 19). 3.2.2 Measurements of investment property In many respects, for example, with the choice of measurements, the IAS 40 standard relating to investment property is similar to IAS 16. For example, in this case the choice is between: a) A fair value model, under which an investment property is measured, after initial measurement, at fair value with changes in fair value recognised in profit or loss; or b) A cost model. The cost model is specified in IAS 16 and requires an investment property to be measured after initial measurement at depreciated cost (less any accumulated impairment losses). An entity that chooses the cost model discloses the fair value of its investment property. The definition of investment property is considered to be â€Å"property (land or a building—or part of a building—or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both, rather than for: a. use in the production or supply of goods or services or for administrative purposes; or b. sale in the ordinary course of business.† (IASB 2008). It should be noted at this point that the fair value indicated within this IAS standard would incorporated the same revaluation process as was explained within the previous section regarding IAS. 3.3 Issues arising from IAS 16

Personal Narrative: When I got my drivers license :: essays research papers

Can you remember when you got your driver?s license? From what I can remember getting my license was one of the most exciting things in my life. Having your license means having more freedom. If I didn?t have my license my life would be very different. To get your license you need to take the class, pass the written test, take behind the wheel, and finally take your driving test. When I took driver?s ed. I was a little scared, but very excited at the same time. It was nice for me because they provided the class right at the school, therefore I didn?t have to pay for it. The class wasn?t very long it only lasted one quarter. I enjoyed going to class because I wanted to do good, and I liked to learn about driving. Overall I did very well I received an A, now I had to take the big test. The written test that you were required to take was taken at the armory. You needed to pass the written test to get your permit. The test was 100 questions that number made me very nervous because I?m not a very good test taker, and that is a lot of questions. The night before the test I couldn?t sleep because I was so worried about not passing the test. I think I read the book five times before I finally fell asleep. In the morning mom brought me to the Armory, I went in to take my test. It took me about forty five minutes to take it. I brought my test to the front desk they correct it right there, when she was done she came to tell me I passed. I was so excited now I could drive!! I wasn?t nervous to drive because my dad let me drive sometimes to my grandpa?s house If I took the back roads, so I had a little experience. When I took behind the wheel it was a little different than driving on the back roads, but I did ok. When I finished behind the wheel I signed up for a driving test. This was the part I had been waiting for, I wanted to pass so I could drive alone. The day of the test was very stressful, I had to use my grandma?s car because mine had tinted windows. I had never driven my grandma?s car, and I could not do corner backing with it.