Human Service Agencies Essay

Human service agencies are formed by and for the public. As communities grow and change, the need to respond to the demands of these dynamic societies also increases. Not only does the society lay itself open to positive opportunities, it is also exposed to the negative drawbacks of this dynamism. In fact, there are so many social issues that individuals alone cannot resolve. These are matters concerning the society that need sufficient and appropriate attention also from the society. These agencies do serve as intermediaries between solutions to problems and individuals, families, and societies. There are many issues that individuals, families and societies have that need communal action. I believe that these important issues include the most rampant problems nowadays encountered by people. Even the simplest problems like underage alcoholism, drug dependence, compulsive gambling, widespread crimes†¦ these are social issues that need immediate attention. Issues starting in individuals or within families also necessitate consideration. Some of these are problems of child and women abuse, violence within and outside families, severe and persistent illnesses, including contagious ones, severe emotional disturbances experienced by people, and the like. I think, these ‘simple’ matters must be acted upon immediately by service organizations like human service agencies. This is to mediate and assure proper assistance to individuals and families, thereby assuring their safety, peacefulness, health and wellness, and the society’s as well. I also believe that there are no least important issues, as long as individuals or families, or members of the society are involved, they are considered issues that must be resolved†¦ immediately. I arrived at this standpoint because I myself am a member of this society. Directly or indirectly, I rely and I may rely in the future in these human service agencies for betterment, improvement, protection and the like. And I must not be concerned only about myself but also about the welfare of the whole society.

Gideon Katey Fayorsey’s Manifesto

Manifesto Madam electoral commissioner, Honourable executive manageress and supervisor of studies, Teaching and unteaching staffs of this noble institution, Enthusiastic student, co-aspirant, Invited guest, Distinguished ladies and gentlemen I greet you all. My name is Gideon Katey Fayorsey vying for the office of the school prefect and I deem it an honour to stand before you this morning to read my manifesto.As we all know here comes another election season or era which is characterised by the handing over of spiritual and physical batons from the old Elijah’s to the new Elisha’s First and foremost I would like to tell you reasons why you should vote for me, there so many reasons but I would like talk about three of them for the sake of time, to begin with I would like to tackle discipline As we all know discipline comes first in the life of an academician. We also know canning is not the only way to discipline a child but counselling which is a also very good way of d isciplining a child.Which I have started doing through spreading of the gospel. Comfortably seated Ladies and gentle imagine you disrespected a teacher when the teacher comes to the class teach will you be able to concentrate? No you cannot concentrate because at the first place you cannot look at the face of the teacher this cause many students to dislike and fail a particular subject. I Gideon Katey Fayorsey about to be elected will ensure that discipline is held in the highest level Secondly I would like talk to you about the reading of your books.Nowadays literacy week is part of our academic activities but still students find it very hard to read their books which isn’t good because the is a saying that â€Å"A man who does not read gets constipation of thoughts and diarrhea of words† I will make sure all students read at least two story books a week. And the last but not the least is My ultimate priority of the â€Å" Ancora Impara† which simply means that the attitude of learning shall I hold indisputably to ensure that my time shall see a considerably rise in academic performance with the blare of a trumpet so that we can all say something has happened out of the blues.Finally I will like to cast your vote for it is what is going to catapult me into unleashing my daring ambition. Vote for Gideon Katey Fayorsey this your decision to have a change of lifetime for it is said that â€Å"The journey of a thousand mile begins with a step† and that step is to be taken by you by voting for me. Vote Gideon Katey Fayorsey the potential potentate who has the power, ability, capability and capacity to head you towards the attainment of your aspiration. Vote and vote wisely for your vote is your greatest power and secrete. God bless you all! God Bless Great St Paul’s !! God bless Lutheran!!! Thank you all.

No title Case Study Example | Topics and Well Written Essays - 500 words

No title - Case Study Example Capital investment are money used to buy long-term assets like switches that direct telephone calls making it easier to spread the cost for several years hence hiding the expenses incurred for a given period. During 2001 and the first quarter of 2002, the company counted as capital investments $3.8 billion that it spent on everyday expenses. This makes a difference because capital investments are treated differently from other expenses for accounting purposes. Capital spending is money used to buy long-lasting assets, like fiber-optic cables or switches that direct telephone calls, so the cost is spread out over several years. For example, if WorldCom spent $10 million on switches it expected to last 10 years, it would book a $1 million expense for 10 years. In contrast, if it spent $10 million on office space, it has to count all of that expense in the period in which it occurred. The company says the expenses that were counted as capital expenditures involve "line costs," which are fees WorldCom pays to other telecom players for the right to access their networks. Shifting Revue into Future - This accounting principle implies that the revenues that were to be earned in the current account period are deferred to a future date. Although not common in practice, it is often undertaken by some corporations and accounting companies. It is argued that future shifting of revenue gives the company future revenue stability. Shifting Expenses into the Present – under this accounting approach, a company may opt to defer some of its future expenses. The company, therefore, can shift its current revenue to the coming accounting period in case of financial challenges during the current accounting period. Shifts to operating cash increases – this principle is based on the idea that under certain circumstances, it would be important to shift the company’s operating cash flows. The increases in the cash flows would therefore impact on the future operations. Misuse of

Quality management Essay Example | Topics and Well Written Essays - 500 words - 5

Quality management - Essay Example Nurses and healthcare professionals should understand appropriate patient standards. They are expected to implement them in spite of their personal opinions or preferences. I believe that the quality of care is determined by finding the right balance between the possibilities realized and the existing framework of norms and values. As a result, the quality of care not only depends on the attitude of the nurse, but it is also influenced by the organizational culture in the healthcare institution (Weston & Roberts, 2013). The observation is influenced by a realization that the quality of care is determined by multiple factors such as the standards established by the healthcare industry. During my CRT clinical experience, I witnessed one example that provides an opportunity to evaluate the quality of care given in that instance. The case involved a teenage girl who had been admitted to the hospital after a failed abortion attempt. The patient was bleeding and in a lot of pain. When she arrived, the available nurses and doctors surrounded her. They administered preliminary medication to ease her pain and stop the bleeding. Then they wheeled her to an operating room where an attempt was made to save her life. The operation took about four hours. Although the doctors stated that she would not be able to have a child in the future, they had succeeded in saving her life. The patient was clearly traumatized by the whole experience. The nurse in charge tried to find information about her. She had been brought to the hospital by two female friends and a male friend. After informing her parents, the nurse called the police to report the incident. Another nurse tried to initiate a conversation with the patient when she could talk. The nurse could spend a lot of time talking to her. As time progressed, I could see that the patient was more open and smiling. The parents were asked to

Provider Roles in Spiritual Care Essay Example | Topics and Well Written Essays - 1250 words

Provider Roles in Spiritual Care - Essay Example From this discussion it is clear that the spiritual dimension of the client is strongly evident during illness, stress, difficulties, and end-life-care when people strongly needed the direction and comfort derived from their spiritual preferences. Faith and religion are essential components of a client’s spiritual dimension and health provider has the responsibility to have self-awareness of one’s spiritual preferences before integrating a non-biased spiritual care.This paper outlines that spiritual care is the most difficult task of a provider, specially the nurses. Most of the nurses lack adequate training for spiritual care giving and may influence the provision of adequate spiritual care. Healthcare providers such as nurses need to have formal education training or graduate programs in pastoral counseling or ministry in order to provide an excellent and competent spiritual care and to refer clients to other spiritual care providers as needed. Organizational team mem bers such as the Baptist Healing Trust aim to further the work of non-profit agencies in providing health services to vulnerable populations in Middle Tennessee. Members of the Baptist Healing Trust heal with love and compassionate care in accordance with the Christian tradition. In addition, staffs of the Baptist Healing Trust have the role of reiterating the importance of meeting health needs, providing human services, and balancing of excellence in skill and great compassion. The Baptist Healing Trust operates as a funding agency and requires partnership with the staff of non-profits to raise the standard of compassionate care. The Baptist Healing Trust also offers retreats, workshops, and consultation for organizational and culture change to continue the delivery of spiritual and health services to the vulnerable and underserved population of Middle Tennessee. The Baptist Healing Trust is the organizational team member of Baptist Hospital in Nashville, Tennessee. The organizatio n believed that true healing comes from deep compassionate care and charitable health care expressed through the preservation of humanity and dignity of each human being as a creation of God (Baptist Healing Trust, 2010, n.p.). The emergence of the healing hospital in Baptist Hospital follows the teachings of Jesus and the Good Samaritan. A hospital institution does not only prevent and cure diseases but also enriched the heart and spiritual needs of client. Spiritual health provider must have a servant’s heart that offers compassionate care, goes beyond the box to meet people’s needs, has commitment to organization’s values, mission, and vision, and expressed care in a continuous chain of light from care giver or provider to every patient, fellow caregiver, and one's

Financial and Human Resources Management - SEEN EXAMINATION Essay

Financial and Human Resources Management - SEEN EXAMINATION - Essay Example These documents seek to show the possible cost of successfully carrying out the construction project, if it is awarded. In contrast, tendering refers both to the refinement of conditions in order to arrive at the final and most rational price, and the, contractual terms that must be submitted to promoters or their representatives. The second phase (also referred to as bid adjudication), entails evaluation of the probable margins of error in established cost estimates, potential risks, as well as the likely financial impacts of completing the project. Decisions that are made by executive personnel in regard to bid adjudication are usually confirmed at a formal convention as Gray and Larson, (2003) notes. Such a formal meeting to make decisions in regard to bid adjudication occurs several days prior to placement of the final bid. This provides adequate time for clear assessment of bid credentials before actual tendering. The formal meeting also ensures that all the relevant information is taken into account before a contractor is chosen, thus avoiding selecting a contractor that cannot fully deliver on project requirements. The considerations made by managers include factors such as acute competition, uncertainty in cost estimates, inadequate or poor information regarding a particular project, and risks associated with production or project implementation. These aspects must be sufficiently analyzed, since, as Akintoye and Fitzgerald (2000, p. 164) suggest, â€Å"the most significant factors resulting in inaccurate estimates include insufficient time for tender preparation; poor tender documentation; insufficient analysis of the documentation by the estimating team and lack of review of cost estimates by company management.† Despite the wide assortment of challenges, executive personnel have to make appropriate adjudication decisions based on these factors. The aspects that influence management’s decisions during the crucial tendering process and ad judication in particular can be classified, according to Betts (1990, pp. 402-408), into three categories including job, market, and company related factors. The first class of job-related aspects, accounts for elements that are directly linked to the specific project or project type. Most of these factors are evaluated in the course of preparing bids and an analysis of these aspects is conveyed to relevant parties in the adjudication convention. Market-related decision making factors, account for the external influences, such as competition from other contractors. Analysis of aspects like external competition may enable the respective firm to formulate strategies that would aid in increasing competitive advantage. Finally, as Betts (1990, p. 403) states â€Å"company-related factors that influence decision making in the adjudication process, include: the business’ goals and objectives, as well as, its corporate policy on bidding.† Adjudicators, usually comprised of se nior directors or managers, are supposed, as Young, (2003), notes, to evaluate the aforementioned factors and related information, in reviewing project cost estimates and finalizing the price of the contract. As shown in the assessment above, there are numerous considerations in the tendering process. Therefore, decision makers must fully comprehend the stipulated objectives and goals of the process, in addition to estimated project costs, in order to ensure that tendering is fair and that it is aligned with the

Integrated marketing communication Essay Example | Topics and Well Written Essays - 2500 words

Integrated marketing communication - Essay Example The major strength of the company is its brand name. In the recent past the brand was declared as ‘the world’s favorite airline’. The company provides wide range of services to its customers such as food services, entertainment options including movies, TV games and music. The flight service being a global airline, offers year round low fare flights along with full services on a worldwide network (Kotipalli, â€Å"Strategic Management Report on British Airways†). British Airways affected employees’ strike that affected the successful operation of the company. The dispute involved the British Airways Management and the Unite Trade Union over various issues such as working conditions and pay. The effect of the crisis had been tremendous leading to long wait by the passengers at the airports. The airline had to retrain other airline employees in order to work as flight attendants and lease fleets from other airlines. During the strikes the analysts expected that those would cost the company about millions of pounds and it was further estimated that this would certainly hurt the airline brand as customers booked flights with the competitors. According to few economists, this strike would have a negative impact upon the world’s economy (Werdigier, â€Å"British Airways Strike Effect Disputed†). Being the marketing communication consultant the crisis management problem needs to be solved with the aim to repair the organizational reputation, sales performance and customs. Therefore, the appropriate strategy would be to use COSTAC framework in order to increase the efficiency and revamp the original position of the company. Before making an integrated marketing plan, it is essential to understand the context of the current situation. The context analysis helps to shape up certain things and explains the reason for such happenings. Here, five contexts namely internal, external, business, stakeholders and customers would be studied in detail in order to

Old Guard or Avant Garde Research Paper Example | Topics and Well Written Essays - 1500 words

Old Guard or Avant Garde - Research Paper Example It builds on the concept whether certain music set a different pace or keeps on track with the previous songs. In addition, the analysis gets basis on the concept whether music followed a trend of a given period. In this scenario, it is indispensable to exploit examples of famous composers who experienced an influence in their times. In the analysis, it is essential to ensure that the music posses detectable and noticeable compositions. This paper takes into consideration of two kinds of music by different artists that posse the qualities examined. Minimalism, a song by John Adams is one of the most serious and contemporary composers of the 21st century (Johnson 2011). Adams work is quite different from his previous forebears like Terry Riley and La Monte Young. This is because the work is vibrant, exuberant, muscular and propulsive making his song one of the favorites of many people. Designed to work and come up with the best music, Adams uses repetition as one of the qualities of h is song (Sanchez-Behar 2007). The repetition used in the song emphasizes different aspects of the message derived thereby reaching the message of the artist. The repetitive thyme present in the song, which does not only pass the intended message but portrays Adams as a post minimalist. At the age of ten, Adams showed interests in music and begun composing. His first music got notice at the age of 13 years, which got more attention because of the talent he possessed. Adams had a substantial interest in music after graduating at Harvard University where he studied composition earning two degrees BA 1971 and MA1972 (Johnson 2011). Some of the areas where he specified in the early times include shaker loops, which used string septet. This included three violins, two cellos, one bass and one viola not forgetting a group of string players. From this vantage point, Adams gets depicted as an old guard; considering the fact that the instruments used of mass production contrapuntal music (San chez-Behar 2007). For large pitch, chorus and Orchestra Adams used the Harmonium the piece of starts that required insistent repetitions of one syllable –no- and –D-. The harmonium made Adams prosper to the top of American music landscape judged as an established musician in a larger framework. In addition, Adams used Dueling Pianos, Valhalla brass, Cooing Sirens, Gospel Triads, Thwacking bass drums and Niagara of cascading Keys. In this instance, minimalism found its use in the whole music mixed with orchestral gestures. From the analysis, Adams piece of work gets considered an old guard (Adams 2012). This is argued because his dovetailing instrumentation and wordings in his piece of work. In addition, he encounters pattern completion in his music. Adam’s piece of art, minimalism, in addition, depicts various characters for instance, the dynamic shifts in the song. His works moreover, show stylistic differences from other composers in terms of pitch-class, whil e at the same time giving how diversity fits in the minimalist aesthetic (Adams 2012). A tonal variation is another characteristic of Adam’s songs a factor used to capture the attention of neo romantic listeners. This is a feature found in many songs of the previous ages raising a question as the legibility of Adam’s songs. When compared to Michael Buchler index of CSATSIM a similarity gets noticed signifying an old guard (Johnson 2011). Not forgetting is the

Performance - Dance Essay Example for Free

Performance Dance Essay This evaluative essay will explore why the dance piece â€Å"Twilight† choreographed by Sarah Boulter and performed by Grace, Jessie, Heath and Nick, should be chosen in the Empire Theatre â€Å"Youth Arts Showcase†. This piece is an outstanding example of contemporary dance and by far the perfect choice for the showcase, as it clearly follows the selected criteria given by the committee. These are that it clearly exhibits the characteristics of contemporary dance, has a clear intention and is extremely entertaining to watch. The characteristics of contemporary dance are clearly evident in the performance of â€Å"Twilight†. One evident characteristic in this piece is the use of Gravity (Rise and Fall) which is shown in a lot of movements. This is identified when each male lifts his female partner of the ground and the female performs a high kick into a split position, then back up again. In extension to this, flexed feet movements are included and shown when at the very start of the dance all four of the dancers perform their own movements/mini sequence for about 8 seconds in the middle of the stage, facing towards the audience. Movements include leaps, high kicks, jumps and tumbling. Finally the dancers perform movements in parallel, which are seen when they position themselves in a diamond shape in the centre of the stage, facing the audience and perform the same energetic and percussive running, lifting and leaping movements at the same time, across the stage at high and medium level. Sarah Boulter’s dance sequence â€Å"Twilight† clearly tells the story of 4 vampires that are in battle. This is shown through the female’s short, dark, ripped dresses and the male’s long black, ripped capes and pants. It is also highlighted by the fast, upbeat and loud tempo in the music as well as the lyrics â€Å"We will be Victorious†, which reveal that they are fighting and will win. The intention of the dance piece was also shown through the movement elements. The 4 dancers begin walking down a flight of stairs into a horizontal line, facing the audience. Each dancer then breaks into an individual routine, showing their â€Å"battle moves†. In addition to this, the dancers are also seen running around the stage in a circular formation, then breaking into a straddle leap across the stage, onto the ground. Finally, at the end of the dance all 4 dancers are seen in a different pose, then all dropping to the ground. This shows that they had either been defeated or were â€Å"worn out† and tired. After reading the above statements the intention has clearly been successfully conveyed to the audience in both a exiting and ingenious manner. In my opinion â€Å"Twilight† was both an entertaining and creative dance piece to watch. This is achievable by including the amazing use of many lifts, jumps and varied floor patterns. The choreographer also included a lot of movement elements that the dancers did in unison. An example of lifts was when all dancers were in a square shape, and then the 2 females and 2 males branched off into couples. Each couple were then seen to do a lift, down into side splits then up again. Another great element in this piece was the veritable use of jumps and leaps. This was seen at the start of the dance, when all of the dancers bunched up together and one of the females stood up on both of the males backs, jumped up and then landed on the males, they then all collapsed to the ground. Finally the various floor patterns showed many outstanding shapes and levels, which was seen when each dancer ran round the stage and zigzagged through each other. Consequently it is extremely clear that this dance piece is amazingly entertaining and creative to watch. In conclusion, I believe that it is extremely clear that the dance piece â€Å"Twilight† choreographed by Sarah Boulter and danced by Grace, Jesse, Nick and Heath should be included in the Empire Theatres Youth Arts Showcase. This piece should be chosen as it clearly addresses the selected criteria supplied by the committee. The characteristics of contemporary dance are clearly highlighted through the use of Flexed Feet, Gravity (Rise and Fall) and Parallel Movements. These can be seen when the dancers perform movements on different levels, as well as the use of energetic running in parallel and suspended leaps and lifts with flexed feet. The intention of the dance was clearly conveyed through the costumes which showed their characters. Finally the dance was amazingly entertaining to watch. The use of exciting level, directions and floor patterns kept the audience entertained and intrigued, so did the marvellous performance skills of the dancers. Consequently it is clear that this dance piece is the perfect choice for the showcase and therefore should be chosen.

Report on NatWest Bank’s Creativity and Innovation Essay Example for Free

Report on NatWest Bank’s Creativity and Innovation Essay NatWest Bank is a member of the Royal Bank of Scotland Group (RBS Group). In 1968 National Provincial Bank (est.1833) and Westminster Bank (est.1836), fused as National Westminster Bank. Jointly, these banks could outline their history back down the centuries through a ancestry of influential constituents, since the 1650s. The declaration totally astonished the public, but to both banks the benefits were obvious the merger enhanced balance sheet strength, created opportunities to streamline the branch networks and enabled greater investment in new technology. The statutory process of integration was completed in 1969 and National Westminster Bank commenced trading on 1 January 1970, with the three-arrowheads symbol as its Logo of the company with 3,600 branches, established a wide range of new services, including the banks first credit card, Access, in 1972, and computer-linked cash dispensers, Servicetills, in 1976. Deregulation in the 1980s, culminating in Big Bang in 1986, also encouraged National Westminster Bank to enter the securities business. County Bank, the Groups merchant bank, acquired stockbroking and jobbing firms to create NatWest Investment Bank. In the mean time, the International Banking Division appeared to offer international banking services to large companies and to focus on expansion in the USA, the Far East and Europe. In the 1980s new services were developed such as telephone banking and touch- screen share dealing to assist the governments privatisation programme. The 1980s also saw the National Westminster Home Loans established in 1980 and the Small Business Unit in 1982. The Switch debit card extended the electronic transfer of money to point of sale in 1988. In the 1990s financial services markets world-wide underwent huge variations and in response the bank refocused its activities, exiting from a number of markets and adopting the title of NatWest. In March 2000, The Royal Bank of Scotland Group completed the acquisition of NatWest in a  £21 billion deal that was the largest take-over in British banking history. NatWest ranks fifth in the world and is now part of a financial services group which is the second largest bank by market capitalisation in the UK and in Europe. (NatWest 2006) Read more: Essay About National Westminster Bank Creativity and Innovation of the Bank: With granting a muscular competitive encourage to innovation, creativity and efficiency, it always attains lead on rival firms. Innovation is a driver of productivity growth. Novel products, processes and methods of working can relent efficiency gains and quality improvements not only within the innovating firm, but also within other firms that recap or institute on the innovation within their own firms. There are a number of reasons why the rate of innovation is likely to fall below socially optimal levels, and smaller innovating firms may face particularly severe barriers to innovation. The key constraints are: †¢ Limited access to risk capital: The informational impediments to free- functioning markets for SME finance were discussed earlier in this chapter, but it is particularly difficult for potential lenders or investors to assess likely risk and returns accruing to future research or to the implementation of unproven innovations. Newly-established innovating firms often m ake a loss and face severe cash-flow constraints in their early years. †¢Difficulties appropriating the full benefits of innovation: Whilst a competitive environment will provide the best general incentive for firms to innovate, firms need to be confident that they can reap the rewards of their innovation. This is why the intellectual property regime allows firms to prevent, for a limited period, their competitors from copying their innovations. This is a necessary reward for the costs of RD, and helps to encourage innovation. Nevertheless, the internal return to innovation may still be modest relative to the industry-wide benefits that arise once the innovation can be replicated by other firms. †¢ Inability to diversify risk: While larger companies may have a large portfolio of innovative activity, innovation in smaller firms may be concentrated on a single product or process, and the cost of undertaking the necessary RD may be very large relative to the overall financial assets of the company. Accordingly, where SMEs are risk-averse, they will be discouraged from investing in innovative activities with uncertain returns. Assembling the enterprise confront will rely on the innovation and creativity of entrepreneurs themselves, but the Government must also provide the right condit ions and the necessary support for successful enterprise. (Cosh and Hughes 2000) The NatWest Group has a total of 6 UK banking licences and licences from several other authorities. There are two principal costs linked with getting to the position where a bank is in a position to obtain and maintain its banking licence: 1) Implementing a reporting system that satisfies the requirements of the regulators. In addition to standard financial reports these would include implementing the systems to monitor and report capital adequacy, liquidity, credit risk, and interest rate risk etc. 2) Ensuring that there is the necessary infrastructure in place to satisfy individual regulatory requirements on operational areas such as money laundering, advertising and sales of financial products. There are also noteworthy sunk costs in coping with the provision of creativity infrastructure. To replace the existing branch and service centre network and administrative buildings is a major project in its own right and in addition to the costs of such physical assets, which are on the balance sheet it would be necessary to handle the stipulation of such facilities. Costs would also be involved in the provision of such items as HR policies, for example the sunk costs associated with setting up employee benefit programmes, such as pension plans, stock options, bonus schemes, car schemes, health care etc. The same tactic has been adopted and this turns up at an total expenditure of  £ [255] m. This is probably a conservative estimate. Over the period 1996 to 2000 NatWest incurred expenses of around  £ [13] bn in respect of its Retail Transformation programme, which was only a modification of part of its existing infrastructure rather than creation of a totally innovative one. (RBSG, 2002) NatWest depends entirely upon the qualities of innovation, and suffer more acutely from the rapidity of transform. Whether in presentation, writing, the visual arts or advertising, the progress of new ‘product’ is at the heart of all doings. Without this self- generated action, there is not anything to put up for sale. The sector therefore has a specific and challenging manufacturing process or value chain which, at each stage, demands different talents. At the raw development end of production (ideas generation, creating, training) there is a need for concepts, leading edge ideas and formulations, creativity, innovation and initiative customer orientation. Problem solving is paramount. At the moment of production (turning ideas into products, locations for production) – this first set of aptitudes is still important but must be supplemented by: _ï€  Intelligence, understanding of the market, industry foresight and strategic view; _ï€  Effective management o f resources; _ï€  Ability to develop and manage relationships with partners, explore new connections and collaborations with suppliers. The merger of the Royal Bank of Scotland (BoS) and Halifax to form HBOS resulted from increasing competitive pressures in the financial sector. Since about 1980, with the decline of heavy industries and growth of a service economy, like other clearing banks, BoS was obliged to expand further into small business lending and new retail products (e.g. residential mortgages, financial services, credit cards, etc.). Competition was exaggerated by banking deregulation, which led to the growth of a secondary banking sector, the transformation of many building societies (including Halifax) into banks, and new amalgamations into ever-larger banks (as cited in Leyshon and Thrift 1993). During this period there was increasing concern in the Scottish banking community about the potential for takeovers to erode a distinctive Scottish banking sector (as cited in Saville 1996: 717-40), which had been partly maintained by an historical ‘gentleman’s agreement’ between the English and Scottish banks to limit their presences in each other’s markets. In September 1999, BoS surprised The City of London by making a  £20.85 billion bid to take over NatWest Bank, in effect striking first in an environment where further bank mergers seemed inevitable. Many in the financial press were quick to point out that under these new terms, BoS and other Scottish banks could not expect to have the ir future ‘independence’ protected. In late November the Royal Bank of Scotland, BoS’s main competitor in Scotland, made a successful counter bid of  £25.1 billion. The City now anticipated a takeover of BoS, compelling BoS to keep pace with the Royal Bank. BoS and Halifax began merger negotiations in April 2001, and the new banking group, HBOS, began trading on the stock market on 10 September, 2001. The Halifax was the dominant partner in the merger, being about twice the size of BoS in terms of number of employees and market value at the time of merger, and supplying key organizational leadership, including the CEO. The core rationale of the merger was that it brought together Halifax’s substantial mortgage lending income and BoS’s expertise and placement in the corporate banking world to create new business opportunities for the merged organisation. It also saw the dislocation of BoS’s rather conventional, cautious and habitual banking ethos by the more modern, competitive and market driven ethos of the Halifax organisation. Thus the merger was experienced by staff as an encounter between two different corporate cultures, and two different national cultures, at the same time. By ‘the ideology of change’ it specifies an ideological condition that corresponds closely with Therborn’s conception of modernity. With this phrase I want to dire ct attention not so much to a set of ideas and beliefs about change, but more to a disposition, or attitude toward change. I mean to suggest a normatively charged attitude in which established ways of doing things are devalued and innovation and change is positively valued in principle, regardless of the particulars of any given situation. It is, in a sense, a ‘presumption of guilt’ in regard to the old, and ‘presumption of innocence’ in regard to the new. This attitude is deeply naturalised, so that the imperative and positive value of change is widely regarded as self-evident, and not easily questioned. Thus rather than the great social critiques and political programmes associated with the formation of modernity, I mean to invoke a routinized and normalized aspect of established modernity—seen in the way political parties and governments promote themselves through promises of reform, in the way corporations and public institutions are constantly restructuring in order to ‘modernize’ and keep pace with their competitors, and in the way consumer-citizens in capitalist society come to expect scientific and technological advances that will increase knowledge and improve commodities and services, while fashions in popular culture rapidly replaces one another. The ideology of change is mundane, relentless common sense. Some problems of ‘innovation and creativity’ lay with the organization and its leadershi p, rather than personnel, the exhortation to embrace change was ultimately being translated into a message of personal moral reform. In this way the ideology of change, while meeting resistance, percolated down to beleaguered selves seeking some greater purchase on their state of affiars. (Hearn 2006) HRM Strategic Milestones in NatWest: During 1990–91 County NatWest, an investment bank, asked all its business units, including its personnel department, to set up strategic milestones for a five-year period. Their performance was to be measured against those milestones at specified target dates. The requirement to produce strategic milestones as an input to the bank’s five-year marked an important watershed in defining the contribution of personnel to the business at a strategic level. It forced the department to reflect on the nature of that contribution. Senior management of the bank duly authorised 18 separate strategic milestones. The milestones were consistent one with the other, and overall addressed issues that consultation within business units and across the three personnel teams had shown to be critical to business success. Each milestone was assigned to a designated individual and was incorporated into his or her own targets of performance. Quarterly reviews on progress, involving the whole department, were subsequently held to ensure that the milestones were on target. The operational tasks that a centralised TD planning process involves seek to ensure that: TD considerations are taken fully into account when business strategy is formulated. They form part of a human resource plan within the wider business plan. At business unit/divisional level there are policies to ensure people are trained and developed in line with the needs of the business. At the individual level TD is an integrated part of daily routine and procedures, helping people to achieve performance standards and behavioral objectives and building up the kind of workforce needed in terms of productivity, quality and flexibility. TD staff operates a collaborative approach to planning at every stage in order to ensure a high level of buy-in from line management and other stakeholders. (Harrison 2001) Conclusion: NatWest Bank had recently a remarkable triumph over the competitors on November 15 2006 in the 12th Annual Convention- CCA Excellence Awards categorized for â€Å"Best Customer Focus: Financial Services† (details available on http://www.ccai.org.uk/events). The Bank is the second giant bank in the entire Europe (after Deutsche Bank) and incredibly progressed in a very short span of time (as discussed in the historical background). NatWest’s creativity and innovation â€Å"line of attack† led the bank to the stature of success. Chinua Achebe (1930 ), Nigerian novelist, poet, and essayist rightly says: â€Å"Contradictions if well understood and managed can spark off the fires of invention. Orthodoxy whether of the right or of the left is the graveyard of creativity†. (Anthills of the Savannah) References NatWest; A History, (2006), NatWest Bank, available on http://www.natwest.co.uk/aboutus.htm/ accessed April 29 2007. Cosh and Hughes, (2000), Tackling Market Failures, British Bankers Association. Jonathan Hearn, (2006), National Identity, Organisational Culture, and the Ideology of Change in Scotland, BSA Annual Conference, Scottish Study Group. Rosemary Harrison, (2005), Producing and Implementing LD Strategy, CIPD Publications. Appendix A: NatWest Glossary AER Annual Equivalent Rate. This shows what the interest rate would be if interest were paid and added to your account each year. APR Annual Percentage Rate. The interest payable on what youve borrowed is added up along with other charges (e.g. arrangement fees) and then expressed as an annual rate of charge. The APR helps you compare the true cost of borrowing, for example for a mortgage. The APR takes into account all fees and charges applied to the mortgage as well as the monthly payments over the life of the loan. arrangem ent fee a fee to cover administration. arrears money that was due to be paid but has not been paid. When you are behind in payments, you are in arrears. assets your money, property, goods and so on that have a financial value. assurance a policy that you pay for, and that pays money to your next of kin when you die. bankers draft a cheque drawn on the bank (or building society) itself against either a cash deposit or money taken directly from your own bank account. A bankers draft is a secure way of receiving money from someone you dont know and where a cash is inconvenient. Bankers drafts are commonly used for large purchases such as homes and cars. base rate the interest rate from which lenders set their rates for lending and savings products. Its usually based on the base rate set by the Bank of England. capital money that youve invested or borrowed (e.g. to buy a home). It doesnt include the income or profit you get from an investment, or the interest you have to pay on a loan or mortgage. CHAPS Clearing House Automated Payment System. This is a system that enables money to be transferred from one bank account to another on the same day. chip and PIN a system to reduce card fraud. A chip and PIN card has a smart chip that holds your four-digit Personal Identification Number (PIN). When you pay in a shop with a chip and PIN card, youll be asked to enter your PIN into a keypad instead of signing a receipt. This PIN is the same number that you use to withdraw money at a cash machine. cleared balance/cleared funds includes credits (cheques and cash) that have completed the clearing cycle. You can only withdraw or transfer money to another account with money from your cleared balance. The cleared balance is updated during the day as you make payments into and out of your account. clearing cycle the process that your cheque goes through when you pay it into your account. A cheque wont be cleared if, for example, the person who gave it to you doesnt have enough money in their account. credit card allows you to borrow money to pay for goods and services without using cash or cheques. credit balance the amount of money in your account. credit limit the maximum amount of money that you may borrow. debit card allows you to pay for goods and services without writing cheques or using cash. The money is taken directly from your current account (you dont borrow the money as with a credit card). Some debit cards can also be used to guarantee cheques. debt an amount of money that you owe to a person or company. Direct Debit an instruction from you to your bank or building society allowing someone to take money from your account. The amount of money taken can vary, but you must be told the amounts and dates beforehand. Direct Debits allow you to pay bills automatically from your account on a regular basis. discounted rate a variable rate that is set at a fixed percentage amount below the lenders standard variable rate for a period of time. At the end of the period, the mortgage goes back to the lenders variable rate. EAR Effective Annual Rate. This is the amount of interest charged on an overdraft and is stated as an annual rate. Unlike the APR, the figure does not include any fees or charges. Equity (in property) the difference between how much your property is worth the balance of your outstanding mortgage and any other debts secured on the property. Equity release a way of releasing extra money by borrowing against the equity in your home. ERTF Exchange Rate Transaction Fee. This is a fee that you pay when withdrawing foreign currency from a cash machine or when paying for something in another currency (e.g. when youre on holiday abroad). The foreign currency is converted into pounds sterling (using the banks exchange rate) and a fee for doing this is added. fixed-rate interest an interest rate that stays the same throughout an agreed period. flexible mortgage a mortgage that allows you to make overpayments and underpayments on the mortgage without penalty, and, in some cases, to take payment holidays. gross the whole amount before any deductions (such as tax or fees) are made. gross interest rate interest before income tax is deducted. Insurance policy a policy that you pay for, and that pays money to you to cover possibilities such as theft, damage to property, loss and so on. interest the amount that you pay when you borrow money. Its expressed as a percentage rate over a period of time. interest-free no interest is charged on money that you borrow. interest-only mortgages a loan on which you only pay the interest element. The amount of capital you owe remains the same throughout the term of the mortgage and is due to be repaid at the end of the term. interest rate the rate at which you pay back interest, expressed as a percentage of the amount you borrow. investment something you put money into that will provide income in the future (such as savings) or gain in value so that you can sell it at a higher price later (such as a house). loan money that you borrow (e.g. to buy a new car) on condition that you pay it back. lifetime mortgage a type of equity release product for the over 60s, which allows you to release money by borrowing against the value of your home. There are no monthly repayments, instead the interest is added to the loan and the whole amount is repaid when you die or move into long-term care, usually from the sale of the house. This means more interest will build up than with a conventional mortgage. mortgage a loan to help you buy property on condition that the company giving you the loan has certain rights, including the right to sell the property if you dont pay back the loan. net the amount after deductions (such as tax or fees) are made. net interest rate the rate payable after the lower rate of income tax is deducted. (NB the rate of tax may vary, so a net rate is usually only given as an example.) nominal annual rate the rate of interest that would apply if the interest were not added each year and if there were no inflation. overdraft borrowings from your current account. overpayment higher or extra mortgage payments that you make (usually to pay off your loan or mortgage early). p.a. per annum, which means each year. payment holiday a period of one or more months when you dont make repayments on your loan or mortgage, although interest continues to accrue during that time. PIN Personal Identification Number. This is the four-digit number that you enter into a cash machine when you want to take out cash, and that you use when you pay with your chip and PIN card. Never give this number to anyone, or write it down. rate the percentage interest rate charged by a lender. remortgage replacing a mortgage with a new one (from your existing or a different lender), without moving home. You use the money you borrow for the new mortgage to repay the old one. repayment method the means by which a mortgage is repaid. The two main repayment methods are interest only and repayment. repayment mortgage a loan where you pay back some of the capital as well as interest each month. The amount you owe is gradually reduced. return the profit you get, for example, when you invest money. share a unit of ownership in a company. share certificate shows the amount of ownership. share dealing the process of buying and selling shares. standing order a method of making regular payments directly from your bank account. Its a fixed sum and you tell your bank when to start and stop paying it. stock another term for share. transaction each time you pay money into or take money out of your account, its called a transaction. unarranged borrowing an overdraft that is higher than your bank or building society has agreed to. uncleared balance the amount of money in your account including all the uncleared items in your account and any items paid in during the day. underpayment a loan or mortgage payment that is less than the amount that you should normally pay for that month. variable-rate interest the interest rate that you pay on your loan or mortgage and that rises and falls roughly in line with a stated index, such as the base rate set by the Bank of England. (NatWest , 2006, available on http://www.natwest.co.uk/glossary.htm/)

Importance Of Soviet Silent Films Film Studies Essay

Importance Of Soviet Silent Films Film Studies Essay Soviet silent films were designed to persuade their audiences of the importance of the process of revolution. Discuss with reference to the distinctive use of form and style in one or more directors. A propaganda film is a film, either a documentary-style production or a fictional screenplay that is produced to convince the viewer of a certain political point or influence the opinions or behaviour of people, often by providing deliberately misleading, propagandistic content. Lenin declared in 1922 that of all the arts, for us the cinema is the most important The development of Russian cinema in the 1920s by such filmmakers as Dziga Vertov and Sergei Eisenstein saw considerable progress in the use of the motion picture as a propaganda tool, yet is also served to develop the art of the filmmaking. Eisensteins films, in particular The Battleship Potemkin, are seen as masterwork of the cinema even as they glorify Eisensteins communist ideals. Dziga Vertov was interested in the idea that the film camera had the potential to capture truth; the camera could be seen simply as a mechanical device that was capable of recording the world without human intervention. A revolution is a fundamental change in power or organisational structure that takes place in a relatively short period of time. The October Revolution on the 25th October 1917 overthrew the Russian Provisional Government and gave the power to the Soviets dominated by Bolsheviks. This revolution and the civil war that followed had a devastating effect on the Russian film industry, which was almost completely destroyed. Very few of the Russian directors and stars remained in Russia after 1919, the majority having fled to Paris where they continued production. Soviet cinema differed from Western cinema in that it had clear political aims to use film as a propaganda weapon and also for it to espouse and reflect the new revolutionary regime. This aim was particularly expressed through narrative and editing. The montage cinema which demanded that the audiences continually searched for the meaning created by the juxtaposition of two shots can thus be seen as alternative to the continuity editing-based Hollywood cinema. One of the Soviet film-makers who developed this idea into both a theory and a practice of film-making was Sergei Eisenstein. Eisenstein believed that maximum impact could be achieved if shots in a scene were in conflict. This belief was based on the general philosophical idea that existence can only continue by constant change. This method of creating meaning from such conflicts of opposites is termed dialectical. For example, shot A combined with shot B does not produce AB but the new meaning C. The formulation can also be presented as: thesis + anti-thesis= synthesis. In formal terms, this style of editing offers discontinuity in graphic qualities, violations of the  180 degree rule, and the creation of impossible spatial matches. It is not concerned with the depiction of a comprehensible spatial or temporal continuity as is found in the  classical Hollywood  continuity system. It draws attention to temporal ellipses because changes between shots are obvious, less fluid, and non-seamless. One of the more prominent films to fully utilize Soviet montage was Dziga Vertovs Man with a Movie Camera (1929). Man with a Movie Camera is an assembly of seemingly random shots of city life. From the cars on the street to people in motion to Vertov himself carrying his camera, the film represents Russia alive with enthusiasm following the revolution, a country with a genuine desire to better itself and its population. Aside from editing, these films have other features which separate them from the dominant Hollywood cinema. In keeping with a Marxist analysis of society, plots frequently do not centre on the individual, for example, in Eisensteins Strike, October and Battleship Potemkin, individual heroes are replaced by a mass of people. The only characters that are individualised are those who have wealth. Eisenstein used non actors to play key parts, believing that the external appearance was vital to the performance. This idea is termed typage. The audience sees a character and immediately recognises him as a sailor or an officer just by his appearance. Like others before him Eisenstein sought to make the stage a vehicle of omniscient, ever present narration. He challenged Aristotles assumption that theatre minimised the authors shaping hand. Eisensteins theory expressionist in that it regards narration as the process of making manifests some essential emotional quality of the story. In Strike Eisenstein uses his principle of montage of attractions to the editing. He believes that by creating visual jolys between each cut, the viewer would be shocked into new awarenesss. At various points in Strike Eisenstein juxtaposes shots taken from different viewpoints. Those shots needed to be interpreted by the audience. One of the best examples of this type of intellectual montage is in the Slaughter of the bull. Here Eisenstein juxtaposes a non-diegetic image of a bull being slaughtered and shots of the factory workers being killed by government forces. It can be formulated like this: shot A (the workers being killed) + shot B (the bull being slaughtered) = new understanding C (the workers are being killed like animals). In these cases the audience become active political interpreters. In Battleship Potemkin (1925) which is based on a true story of a massacre that took place on board the Potemkin in 1905, Eisenstein uses montage techniques with a vivid effectiveness, especially in the central part of the film in which the soldiers are marching down the steps leading to the harbour systematically shooting the onlookers. By using montage to repeat scenes, Eisenstein expanded time. The effect is to intensify the nature of the slaughter as well as to hold the audience in suspense. The climax of the scene demonstrates the effectiveness of montage in order to shock the audience. The same can be said about the rest of the film; Eisenstein increases the number of cuts to build up tension in particular in the last part of the film, with the Russian squadron. It gives the scene a sense of urgency which would be impossible to achieve with ought these techniques. The concept of typage is seen throughout, the actors were not chosen for their acting ability, but instead they were chosen for how well they looked the part. It is another form of attraction. Eisenstein also rejected the traditional narrative pattern in which a hero embarks on a quest or responds to a challenge. Vakulinchuk and Matyushenko are the only sailors identified by name but they quest or challenge is not theirs alone. We do not follow their journey and we do not observe events through their eyes. Almost all the characters were introduced to contribute to the action, but they do not drive the action. Critics declared that Battleship Potemkin was pitched far above the intellectual level of most peasants but, like Strike before it, marked a major step in the progress of revolutionary cinema. Eisensteins forth feature length film was October (1927), made for the Tenth Anniversary celebrations of the Russian Revolution, depicts the build-up of the October Revolution, ending with the storming of the Winter Palace by the Bolsheviks. The movie demanded the audience to think in a critical and constructive manner about the important political issues by using intellectual montage. This can be seen in scene when Kerensky and general Kornilov, in which Eisenstein uses intercuts between these two men and the plaster cast figures of Napoleon. This exposes the vanity and the lack of power to form a separate identity. The film suffered for its unpopularity and bad distribution, but film historians consider it to be an immensely rich experience-a sweeping historical epic of vast scale, and a powerful testament to Eisensteins genius and artistry. The editing of motion pictures has been a focus for various theories of cinematic realism, where editing is usually rejected as manipulative and propagandistic. In place of editing, critics such as  Andrà © Bazin  have argued in favour of the  long take  where the action plays out without  continuity editing  or the manipulations of Soviet montage.

Epidemiology and Treatment of Bovine Spongiform Encephalopathy Essay

The Epidemiology and Treatment of Bovine Spongiform Encephalopathy (BSE) Bovine Spongiform encephalopathy (BSE) is a serious disease found mainly in the U.K. that effects cows and humans alike. Humans can get the new variant Creutzfeldt-Jakob disease by eating beef contaminated with BSE. The exact cause of BSE has yet to be discovered, but there are many theories that suggest that the infectious agent of scrapie and mutated prions have something to do with it. Bovine Spongiform Encephalopathy, more commonly known as Mad Cow Disease, is a Transmissible Spongiform Encephalopathy (TSE). A TSE is a progressive disease believed to be caused by the folding (mutating) of prion proteins found in the brain and causing brain deterioration. Other forms of TSEs are scrapie, Kuru and Creutzfeldt-Jakob disease. TSEs are contracted either sporadically or by inheritance. In order for an animal or human to contract a TSE sporadically, they must not have had the mutant prion protein allele in their body prior to an infection of the said protein. When the prion enters the body, it causes a chain re...

Investigating for Cations and Anions :: Papers

Investigating for Cations and Anions In this experiment I will investigate what cations and anions are present in various compounds. This will include carrying out a qualitative analysis, because I need to find out what type of cations and anions are there and not quantitative analysis, which includes finding out how much of each element there is. Safety Points:  · Wear glasses  · Wear gloves  · Do not mix more than two solutions  · Only mix the solutions listed by the teacher  · Handle the chemicals with extreme care  · Put the chemical solutions into a test-tube which is resting on a test-tube holder  · Follow school lab safety procedures. Materials:  · Various chemicals.  · Test tubes.  · Boiling tubes.  · Pipettes.  · Test tube holder.  · Bench mat. Method  · I first copied the chemical solutions listed.  · I put on some gloves and safety glasses.  · I got a test-tube holder and placed five test-tubes in it. Cations  · I added the test solutions Copper Chloride to the test-tube.  · To this I added a few drops of Sodium Hydroxide solution. After the few drops a pale blue precipitate of Copper Hydroxide appeared that indicated the presence of Cu ions.  · I then added the test solution Iron Chloride to the second test-tube.  · To this I added a few drops of Sodium Hydroxide.  · After that a brown precipitate of Iron Hydroxide appeared that indicated the presence of Fe ions.  · To the 3rd test-tube, I added the solution Sodium Hydrogen Carbonate and added Dilute Sodium Hydroxide.  · I quickly covered the test-tube with a delivery tube and put the end of it into another test-tube with limewater.  · The limewater turned a cloudy/milky colour which indicated that there was CO present. Anions  · In the 4th test-tube, I poured the solution Copper Chloride into the test-tube.

Is IAS12 too difficult to apply and understand? Essay

International Accounting Standards 12 continues to receive numerous criticisms on applicability and usefulness of numbers in accounting for corporate income taxes. The argument presented is that the standards set by IAS 12 are too hard to apply or even understand. In the plight of these criticisms, two accounting standards boards, UK’s (ASB) and Germany’s (GASB) opted to conduct a proactive project plan aimed at fundamentally reviewing the standards set by IAS 12 prove hard to solve through piecemeal amendment. Their main agenda was to look at critical issues of accounting for corporate income in an attempt to develop a discussion paper on the principles of IAS 12 and set out proposals. IAS 12 prohibits companies to give an account to deferred taxes by using the deferral method based on the income statement. It instead prefers the passive methodology based on the balance sheet. In addition to the above requirement, the standard requires corporations to acknowledge eithe r a deferral tax liability. Thirdly, IAS 12 requires recognition of deferred tax assets when it is certain that a corporation possess revenues in future to realize deferred tax asset. For instance, given that a company has a history of losses it will recognize deferred tax assets to the extent that taxable temporary expenses in amounts are sufficient. â€Å"Fourthly, IAS 12 does not allow asset credit and delayed tax liabilities brought about by types of material goods and liabilities whose books vary in amounts at the moment of acknowledgment† (IAS – 12). The other requirement is that IAS 12 prohibits recognition of deferred tax liabilities, and those liabilities encountered or arising from adjustments for conversion so long as it satisfies two conditions: * The main investor is capable of controlling the timing of reversal’s temporary difference. * It is certain that impermanent variation may become irreversible in the near future. Therefore, it is a requirement of the company to disclose information concerning cumulative amount of temporary variation involved. Further, IAS 12 recommends explicitly to adjustments to a fair value of assets and liabilities arising from a dual business combination. It however prohibits recognition of deferred tax liabilities because of initial recognition of good will. During revaluation of assets, IAS 12 allows and requires a corporation to recognize deferred tax liabilities in case revaluation of asset takes place. Moreover, IAS 12 requires that valuation of assets and deferred tax liabilities based on tax consequences that may arise in a manner that a company expects to recover the amount. â€Å"The standard also prohibits the deduction of deferred tax assets and liabilities to account for its current value† (Kirk, 2005). The IAS 12 further prohibits companies from making distinctions between the current and non-current assets and liabilities in its financial reports. It also provides restrictive conditions on debit and credit balances that represent deferred tax assets that could be compensated. This requirement is based on the requirements as stipulated by the financial assets and liabilities IAS 32, financial instruments disclosure and presentation. It is worth noting that among the new information IAS 12 requires disclosure include: * That for every class of impermanent disparity; * The amounts of assets and tax liabilities recognized and the amount of expenses or income labeled in the income statement with respect to discontinued operations, the realization of deferred tax asset depends on future prospects over the profits coming from reversals of existing impermanent parities. There has been a rise in criticism on financial reporting for income taxes from users and preparers. The criticism is based on the implication of the current and future effects it will have on cash flows. In their arguments, the users cite accounting requirements as too complex to apply in working out income tax. â€Å"In addition, the principles underlying IAS 12 standard exhibit numerous exemptions that finally compromise on its principles and requirements. Some users also argue against the notion that the principles underlying IAS 12 is flawed† (JORGE, 2008). However, they believe that the principles of IAS 12 are good but face a number of limitations arising from different a nd complex jurisdictions governing the various taxes in different parts of the world. â€Å"Due to these and other complexities, surrounding the applicability of IAS 12, there is a need to examine in reality the requirements of the principle is hard to apply in financial accounting and reporting† (Gupta, 2005). First, there is a need to examine significant improvements that can be incorporated to allow flexibility in application due to incompatibility with the various jurisdictions. To understand issues surrounding IAS 12, there is a need to understand problems cited as a limitation to its application. It is important to note that users and preparers believe that the requirements in IAS12 are unsatisfactory in certain aspects. In addition, users of financial reports do not find information courtesy of IAS 12 useful. In fact, complexity of taxes within corporations makes it quite difficult to assess its impact and prescribes suitable management strategies. As a result, clear and transparent information that is not adequately provided by IAS 12 prepared financial statements. â€Å"The standard seems to concentrate on extensive disclosures focusing on accounting technicalities relating to temporary differences rather than on aspects of real concern, for instance, current and future tax cash flows† (Greuning, 2011). The requirements provided by IAS 12 appear too difficult to apply in practice since they are unclear. Its relevance and understandability of information provided by the standard according to preparers is questionable. In the plight of these limitations, IAS 12 has proved hard to apply and understand and therefore a number of issues need to be addressed to make it better. Several strategies can be incorporated to address the limitations in the IAS12. * Amendments â€Å"Some amendments can be adopted to fix the limitations present in IAS 12 standard† (Everingham & Kana, 2008). These would address particular issues such as the current unsatisfactory requirements and disclosures provided in financial reports prepared under IAS 12. This strategy will protect the main principles of IAS 12. * Develop a new accounting standard- This is on different principles from the present IAS 12 standard. It is vital to note that developing an entirely different approach to accounting pose a considerable challenge. This is because developing a new approach that matches the standards of IAS 12 can take time but limited amendments can save credible amount of time and result in less disruptive time for change and complete replacement. The main question that users should ask to concern IAS 12 is whether the limitations should be addressed through limited amendments or by simply developing an entirely new standard that is based on different principles away from that which is addressed by IAS 12. In view of these strategies, some preparers disagree with the proposed changes. â€Å"This is because they believe that the limitations contemplated in the IAS 12 were not as serious to justify the expenses and efforts† (Delaney, 1985). Some amendments need change for instance; the current IAS 12 brings confusion in the relationships between the tax paid and current tax expense as reported in the income expense. In order to address the inefficiencies, the following questions need answers: * Should there be additional disclosures in IAS 12? Moreover, will these disclosures help in solving the misunderstanding between the taxes paid and current tax expenses? * â€Å"Should strategies on tax accommodate user information needs?†(Choi, 2001) * If a new standard different to IAS 12 was to be adopted in preference to amending it, will the new system deliver up to the expectation of income tax determination? Will the new approaches pose a challenge when it comes to implementation? It is important to note that, the use of IAS 12 is a complex affair since the users have limited knowledge on the limitations and intrigues surrounding its use on tax issues and end up struggling using the information as it is without caution and end up messing. Moreover, dealing with the challenges is not a straightforward venture. Uncertainty of taxes in financial statements is of utmost interest to users and is therefore more interested on how to reflect tax risks in financial reporting. In addition, IAS 12 neither provides explicit guidance nor gives specific disclosures on accounting for uncertain tax positions. â€Å"It only gives provisions that current tax liabilities at the amount expected to be paid tax authorities using the tax laws enacted at the balance sheet date on rates specified for different nations. This implies that the amount recognition is based on estimates owed or realized† (Balthazar, 2011). Conclusion In conclusion, IAS 12 has numerous loopholes that should not be ignored. This is because it creates a large gap between the requirements as suggested by IAS 12 standard as compared to what is needed by users for purposes of predicting future tax cash flows. These user needs may not be met through additional disclosures in financial statements rather other parts of company report may be used to provide a secure location for that kind of information. References: BALTAZAR, E. (2011). International GAAP 2012 Generally Accepted Accounting Practice under International Financial Reporting Standards. Chichester, West Sussex, U.K., John Wiley & Sons. http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=420730 CHOI, F. D. S., MEEK, G., & FROST, C. A. (2001). International accounting. Upper Saddle River, N.J., Prentice Hall. DELANEY, P. R. (1985). GAAP. New York, J. Wiley & Sons. EVERINGHAM, G. K., & KANA, S. P. (2008). Corporate reporting. Sunninghill, PricewaterhouseCoopers. GREUNING, H. V., SCOTT, D., & TERBLANCHE, S. (2011). International financial reporting standards: a practical guide. Washington, D.C., World Bank. GUPTA, K. (2005). Contemporary auditing. New Delhi, Tata McGraw-Hill. â€Å"IAS – 12 – World GAAP Info.† Web. 17 Feb. 2013 . INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE. (2000). Revisions to international accounting standards: IAS 12, Income Taxes; IAS 19, Employee Benefits; IAS 39, Financial Instruments: recognition and measurement and other related standards. JORGE FAUSTINO, S. M. (2008). Implementing reforms in public sector accounting. Coimbra [Portugal], Università © de Coimbra. KIRK, R. J. (2005). International financial reporting standards in depth. Volume 1, Theory and practice. Amsterdam, Elsevier/ Butterworth Heinemann/CIMA Pub. http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=166355 LAWRENCE, S. (1997). International accounting. London [u.a.], Internat. Thomson Business Press. NOBES, C., & PARKER, R. H. (2008). Comparative international accounting. Harlow, Essex, England, Prentice Hall/Financial Times. OPPERMANN, H. R. B. (2009). Accounting standards. Lansdowne, Juta. PADMAVATHI, C. (2005). Accounting standards: towards harmonization and convergence. Hyderabad, ICFAI University Press. PRICEWATERHOUSECOOPERS. (1998). International accounting standards: applying IAS 12, income taxes, in practice. [Londres], PricewaterhouseCoopers. POWER, M. (2007). Organized uncertainty: designing a world of risk management. Oxford [u.a.], Oxford Univ. Press. WIECEK, I. M., & YOUNG, N. M. (2010). IFRS primer: international GAAP basics. Hoboken, NJ, John Wiley & Sons ZIMMERMANN, J., WERNER, J. R., & VOLMER, P. B. (2008). Global governance in accounting: rebalancing public power and private commitment. Basingstoke [England], Palgrave Macmillan. (2007). International accounting and reporting issues. New York, United Nations Publication (2008). Relationships with the state: proposed amendments to IAS 24 : comments to be received by 13 March 2009. London, U.K., International Accounting Standards Board. (2009). International Financial Reporting Standards IFRSs 2009

The California-Illini Manufacturing Company’s (Ci)

The California-Illini Manufacturing Company's (CI) Q1. What is the firm's competitive strategy? Does the strategy seem appropriate? In the strictest sense, competitive strategy refers to how a company can gain a competitive advantage through a market while finding a distinctive way of competing. California-Illini Manufacturing Company is able to compete in the Global industry because they are handmade tillage and cultivating tools and they are American made; they use expensive metal pieces and are hand metal forged, along with using manual electric arc welders.There is in most every market the opportunity for handmade products, for example Lamborghini cars are hand made vehicles, which are more expensive, but because of the extensive labor they are considered to be better built. The industry however, is very competitive in American and the global market, and there are cheaper options available. With that said I think there is still a substantial market for the rugged, handmade, Ameri can tools and they should stick to their design strategy and use their family built, third- Generation Company known for the quality of tools as their trademark. Q2.What motivated the cost reduction strategy? Did the cost reduction strategy work? Why? The cost reduction strategy occurred because during the early to mid 1980’s during President Reagan’s first term an economic downturn struck companies, this depressed market caused many businesses like CI to struggle. Their inventory was down and the cash flow was poor, the company began to look into cutting cost, increasing prices, technology and productivity. In the short run (1989) the cost cutting strategy failed, operating expenses were up 20%, along with increased inventories by 24% and net profits continued to slip!Q3. How did CI's standard cost system affect the cost reduction strategy? CI’s cost system was developed to measure performance and profit potential, each materials and labor input is given and pr oduction managers are demanded to meet or improve the standards. In the end the new PCIC manager suggested increasing the job lots from 100 to 150 rather than the 6,000. The company decided to remain loyal to their old performance cost system instead of taking an alternative approach which may have helped CI. The process seems to be broken and they are just blindly following the approach to measuring performance.The cost reduction strategy seemed to be well meaning, and had the opportunity for success BUT, CI was chained to old ideas and old ways of thinking, past successes don’t always ensure future success. Q4. What is the role of work-in-process in the cost reduction strategy? The work-in process was important in the implementation of the cost reduction strategy. In General, there are three stages of cost of goods: Raw materials, work-in-process inventory, and finished goods. The cost of each stage includes materials cost, labor cost, and overhead. The cost reduction strat egy needs to cut the cost from every stage.Work-in-process is very important. There are always many steps during work-in-process, such as setup and Assembly. We can cut cost by using economic sizes, shorting routine time, and decreasing variances. In this case, the company planned to increase batch sizes to improve productivity. The short-time result was impressive because plant efficiency measures rose about 15%. But it also caused some negative effects. In order to improve efficiency measures, departments kept processing large lots regardless of current demand. It brought much storage expense, overtime expense and it made scheduling difficult.All these costs play a negative effect in the cost reduction strategy. Q5. Is the new (PCIC) manager on the right track with the smaller lot sizes? Yes, the PCIC manager is on the right track. Now the company has a big problem:Inventories increased by 24% and net profits continued to deteriorate. The current level of processing job lots 6. 00 0 is a main reason to cause this problem. It produced large batches when the demand is not that high. So it is an effective way to solve the problem by reducing the processing job lots. But the big change from 6000 to 100 or 150 cannot make sure the stability of the company.It needs to be reconsidered. By managing the constraints, they are not over producing and building inventory levels for products that won't sell. Q6. What steps is the PCIC likely to take now? The final goal is to increase the profits. The most important things are to improve operations and increase sales volume. Firstly, reduce the processing job lots and control lead times. The company should not produce and build inventory levels for products that won't sell. They should provide the high quality productions to customers as soon as possible. Secondly, restore domestic sales. As reported that domestic volume decreased by 11. %.The company should find the reasons and get back the domestic share. Thirdly, open up new international markets. Q7. What type of cost system should be used at CI? CI should implement a cost system that would be flexible and adhere to the changing market situations and that would be the ABC cost system. Importance should not be based so much on the amount that a company would produce at a given time. CI may have saved so much in input costs while producing a lot within a shorter time but if these products are not what the market needs or wants, everything would just be a waste.

There are far too many (women) who are discriminated against and far too many employers who are using every single legal argument and loophole to dodge their obligations under equal pay law

Introduction The Equality Act 2010 (EqA)[1] came into force on the 1st October 2010, replacing the earlier Equal Pay Act 1970[2], with the aim of offering greater certainty. Despite this, there is largely a replication of the terms of the 1970 Act and there remain difficulties in enforcing the fundamental rule of equal pay for equal work, which is set out in Article 157 of the Treaty on the Functioning of the European Union[3] (TFEU). This has several elements which can potentially be argued by employers looking to discriminate against women, two of which areas will be looked at here, in order to confirm or deny the statement made at the outset that employers are using the legal argument to dodge their obligations. For the purposes of arguing this point, two issues will be considered, in more detail: the need for a comparator and the material justification defence. Comparator The sex equality requirement prohibits pay discrimination based on sex and therefore a woman looking to bring a claim of this nature will need to be able to compare her contractual terms with a comparable or sufficiently similar male comparator. This notion of a comparator is used across the whole area of discrimination however it is treated somewhat more stringently in the case of equal pay. In accordance with the EqA, it is necessary for the comparator to be actual. Unlike other areas of discrimination where the comparator can be hypothetical, it is necessary for the woman in this situation to find an actual comparator. It is also necessary for the comparator to be in the same employment, i.e. employed by the same employer or at least an associated employer. The comparator must also be a current or former employee, but cannot be a successor and the comparator is fundamentally the claimant’s choice. Bearing in mind all of these requirements, it is possible to see that there a re several options available to the employer, when it comes to arguing the validity of a comparator. In the case of Macarthys in 1980, it was held that there needed to be an actual comparator with the judge stating: â€Å"Comparisons are confined to parallels which may be drawn on the basis of concrete appraisals of the work actually performed by employees of different sex within the same establishment or service†[4]. It is noted that this is not the case with a direct pay discrimination claim, where a hypothetical comparator may be allowed for the purposes of evidencing sex discrimination and less pay for the same work. A similar difficulty emerges in the area of working in the same establishment. In the case of the City of Edinburgh Council, 2012[5], where the Inner House of the Court overturned the previous decision of the EAT that had previously argued that the terminology â€Å"establishment† could have a broad meaning. Instead, the Inner House restricted this substantially by saying that the comparator had to work at an establishment that was largely in the same geographical area. An employee looking to claim that they are being paid less will also need to find a comparator who is broadly employed on common terms (as stated in Section 1(6) of the 1970 Act and restated in EqA). For example, in the case of Leverton (1989)[6], it was possible for female nursery nurses to argue that they were being paid less than their comparators who were male clerical staff. All staff had a â€Å"purple book† of terms and conditions and this was sufficient to argue that they had common terms. Finally, there is the time frame over which the comparator has worked, with the ability of the claimant to look at a predecessor but not a successor. This was supported by the case of Walton, 2008[7], where it was held that a successor could not be used, as this would require the courts to hypothesise as to whether the comparator would have been treated differently, had they been employed at the same time. This is based on the argument that by looking into the future this would be hypothetical situation and impossible to consider how the employer would act in the future. It can therefore be seen that there are multiple issues involved in locating a comparator, which can potentially make it easier for an employer to escape their obligations and to allow them to look at ways of paying female employees less, either directly or indirectly, or at the very least making the matter difficult for an employee to prove, in the absence of an obvious and exact comparator. Material Justification Another area which presents a real opportunity for the employer to look at escaping liability is the use of the material factor defence contained in both the EqA and the 1970 Act. This defence allows an employer to pay an employee less than a comparator for whom they would otherwise be required to ensure equal pay, due to some non-discriminatory reason. There is non- specific requirement to deal with the notion of material defence, after the issue of equal pay has been discussed and it may be that the tribunal will in fact consider the material justification defence, at the outset, when looking at whether the jobs were of equal value[8]. The material factor defence is dealt with in Section 1(3) of the 1970 Act, where it is stated that the employer would have a defence, if they could show that the difference in salary â€Å"is genuinely due to a material factor which is not the difference of sex†. This is a genuine requirement and allows for employers to have a distinction between pay where it is required for the business need. An employer can show that they have a material factor defence where they can prove the following. Firstly that the explanation is genuine, secondly that the reason for less favourable treatment was down to that explanation, thirdly that the reason was not considered to be the difference of sex and finally that the reason is a significant and relevant difference between the man and woman in the instance[9]. When looking at the genuineness of the situation, the House of Lords stated in Bury Metropolitan Council that tribunals should not become too concerned over the issue of genuineness and should instead simply look at the facts surrounding the situation[10]. In this case, it was also stated that the difference will only be a sham, if it â€Å"has been deliberately fabricated in order to present things otherwise than as they are†. Crucially, it is also necessary for the factor to be material meaning, in accordance with Rainey, 1987, where the difference is significant and relevant, but this could be with reference to external factors, such as the market and not necessarily simply down to the skills and knowledge of the individuals in question[11]. When it comes to material justification, the burden of proof shifts from party to party in such a way that offers a real opportunity for the employer to escape liability. Once the employee has shown that there is a prima facie case for an equal pay claim, the employer then has the burden of showing a material factor defence, before the burden then travelling back to the employee to show that this was not genuine or in error in some way. For example, it may be argued, as was the case in Cooksey and Others (2011)[12], that the use of an on call allowance had the impact of men getting paid more than women, due to men being typically more available to undertake such work; this was sufficient to constitute a material factor defence and the case was allowed, with the employer being culpable. Conclusion It is concluded here that the original statement made that employers have been able to use legal argument and loopholes as a key way of escaping liability under the equal pay legislation is not merely a theoretical argument, but one that is supported and shown time and time again through the tribunals and court system. It is argued here that by just looking at the area of identifying a comparator and the area of a material factor defence, there is a multitude of complexities that can be used by the employer to evade liability. This area needs to be revisited carefully, if there is to be sufficient protection offered to women, in the future. As it stands, all but the most obvious of discriminatory scenarios are likely to evade the full extent of the legislation and this matter requires review, as a matter of urgency. Practicality is such that there are a variety of factors which may lead to a discrepancy of pay yet this needs to be addressed to ensure that any differences are material ly justifiable and are appropriate in all circumstances so as to reduce the overall pay gap as far as possible. Bibliography Bury Metropolitan Borough Council v Hamilton and other cases [2011] IRLR 358 City of Edinburgh Council v Wilkinson and others [2012] IRLR 202, Cooksey and Others v Trafford Borough Council and others UKEAT/0255/11 Equality Act 2010 Equal Pay Act 1970 Forex Neptune (Overseas) Ltd v Miller [1987] ICR 170, Glasgow City Council v Marshall [2000] ICR 196 (HL) Treaty on the Functioning of the European Union Leverton v Clwyd County Council [1989] IRLR 28 (HL). Macarthys Ltd v Smith [1980] IRLR 210 Prentis D, Unison. 2013. commenting on North and ors v Dumfries and Galloway Council 2013 SC 45 Rainey v Greater Glasgow Health Board [1987] ICR 129 Walton Centre for Neurology & Neuro Surgery NHS Trust v Bewley [2008] IRLR 588

Cypop 5 Task 6

Task 6 Maintaining a good relationship needs a lot of information for it to work, it is essential for the parents to be involved as they are the MOST important person in the child’s life. Without communication and information a small problem can quickly turn into a large problem which will be more difficult to solve. The parents are the ones that know their child the best and also hold the key to all their little ways. We as childminders help the children to develop to their best potential, by involving the parents we can all work together on the same page to give the child the consistency they need to develop.Good communication is a vital part of the relationship between parents, children and childminders; this will make sure that the child and parents know how they are getting on and what has been happening whilst the child is in your setting. This can be maintained by regular meetings to discuss the child’s progress and also any problems that may be occurring. These discussions may reveal changes in the child’s home/social life so will have to be handled sensitively.When the parents have decided to use my service I will give them a copy of my contract and ask them to take it away to read and to sign it. In the first meeting the parents will be given all the information needed to make a decision whether or not to send their child to me. This information could include availability and costing, I will also give a tour of my facilities and an explanation of the activities that I will provide. Routines are important in a child’s life, where possible I will endeavour to work with them. Every child’s needs are different, from nap times to special diets etc.From the first session with the child/parents I will work with them both to find out their needs and have them planned into the days activities. An agreement will be made between myself and the parents to provide what the child needs to develop and anything that the child is or is not allowed, e. g. sweets, TV, toys etc. Where possible the children will be involved in decision making, for example what activities they would like to do, what to eat for lunch etc providing these decisions are practicable and fall within the agreed guidelines.It is important to let the children take part in the day to day running of the setting wherever it is safe to do so, this will give them a sense of responsibility and achievement. Routines change and differ from child to child; a child of 12 months would have a different routine to a child of 5 years. As a child grows I will make sure that the routine is changed to suit the needs of the child. For example they may need a shorter nap time or if they are an older child then make sure their homework is done. Dinner times etc may need to be changed to reflect the changing routines.As a child grows the need for things like nappy changing, 1:1 feeding and nap time decrease and the time for playing and interacting increases. Onc e the child reaches school they may need to have increased relaxation time so that they can adjust to a school routine, and more quiet time so that any homework can be completed. The way in which I will welcome a new child to my setting would be to introduce myself and the others in My household to the child and maybe â€Å"buddy† them up with another child-if possible of a similar age to themselves.The new child will then have someone they can turn to for any help if they do not want to come to me. I will make sure that any special comforters are identified before hand and brought with the child on the first day so that there is something familiar they can be comfortable with. From the outset the child will be involved in some of the decision making, and I will be there if they have any problems or if they just need a cuddle. I could help them settle in by knowing any information that might help, i. . any siblings, pets, favourite family members/toys etc. I could use this in formation to help them in the transition from home to childminder; this may be the first time they have been away from their parents. All the children in my care will be treated equally and with respect, but I will also take into account different cultural differences. The children in my care will be encouraged to learn about other people’s cultures, history and backgrounds, this could include food, religious festivals, music etc.

Looking for Love in Brideshead Revisited

Looking for Love Throughout the novel Brideshead Revisited, by Evelyn Waugh, the theme of searching for love becomes clearly apparent through almost all of the characters’ actions. The search for love is of the utmost importance, whether the characters realize it or not. This is particularly the case for Charles, Julia, and Cordelia. As the narrator of the novel, the reader gains the most insight into Charles’ search. He is cautiously optimistic that love will be found, possibly even in his everyday escapades.I went there uncertainly, for it was foreign ground and there was a tiny, priggish, warning voice in my ear which in the tones of Collins told me it was seemly to hold back. But I was in search of love in those days, and I went full of curiosity and the faint, unrecognized apprehension that here, at last, I should find that low door in the wall, which others, I knew had found before me, which opened on an enclosed and enchanted garden, which was somewhere, not over looked by any window, in the heart of that grey city. (p. 26) We first meet Sebastian, whom Charles refers to as, â€Å"the forerunner† for all his future relationships. Later we meet Celia, who is too busy with her friends and promoting Charles’ art to develop a fully formed romantic relationship with him. Finally, we get to know Julia, who has the potential to be a true soul-mate for Charles but the potential goes unfulfilled due to Charles’ agnosticism compared to Julia’s reawakened Catholicism with the advent of her father’s acceptance of the sacraments on his deathbed.Julia’s search for love is first made apparent to the reader when she initially meets Charles at the railway station. â€Å"She had made a preposterous little picture of the kind of man who would do [†¦] and she was in search of him when she met me at the railway station. I was not her man. She told me as much, without a word, when she took the cigarette from my lips † (p. 170-171). This shows that even at a young age Julia was in search of love.Her first experience with love was Rex Mottram, who had the outward style of a potential companion for her, but in the end lacked substance. From Rex she moved on to Charles, who seemed to be the perfect match, but their chemistry and compatibility could not overcome Charles’ lack of faith and Julia’s Catholic fears of sin and punishment. Finally there is Cordelia who has, throughout her life, struggled to conform to either the secular world or the world of religion: â€Å"there are [†¦ people who can't quite fit in either to the world or the monastic rule. I suppose I'm something of the sort myself. † (p. 288). During this struggle she is all the while searching for the love and acceptance of her God. As a young child she was very religious often acting with her own brand of piousness: â€Å"It's a new thing that a priest started last term. You send five bob to some nuns in Africa and they christen a baby and name her after you. I have got six black Cordelias.Isn't that lovely? † (p. 84-85) As an adult Cordelia flirts with entering a convent and eventually ends up serving as a nurse, both vocations that could be seen as serving God. These three are just a small sample of the many characters who contribute to the overarching theme of the search for love in Brideshead Revisited. In the end, the novel leaves the reader enthralled but still wondering when love will triumph and the main characters will find the inner peace they clearly long for.

My Favorite Place Essay Example | Topics and Well Written Essays - 500 words

My Favorite Place - Essay Example This essay uses imagery, personification, alliteration, and simile to describe my favourite place.   One of the most exciting parts about visiting McDonald's is visual. As a child, my parents would not tell me that we were going out to eat and then suddenly I would see the car turn the corner and the golden arches would appear. Like a hungry child, they appeared to me like they would a lake or water source to a water-starved person in the desert. [SIMILE] As an adult, while I don’t have this some fanatical appreciation for the site, there is an understanding that it only takes driving for a few moments before I can find these arches and buy a familiar meal. Finally, upon entering the restaurant there is an expansive visual display of colors and delicious food that heightens my appreciation. Another major part of my appreciation for the restaurant is tactile. As a child perhaps I felt this most prominently when I would visit the playground. After eating, my brother and I would run out to the playground and begin throwing the balls around like they were water balloons. [IMAGERY] The playground was almost like a living component of the restaurant, without its many twists and turns. [PERSONIFICATION] We would then have the toys from the happy meal to play with. We would play with these by moving them around or changing the various components, for many hours. Indeed, they became a major part of my long-term enjoyment of McDonald's. The final part of my enjoyment of McDonald's is tasting the food. Undoubtedly, tasting the food is the central part of my appreciation of McDonald's. The French fries taste simply sensational; the burgers are just as good. [ALLITERATION] While as an adult I recognize that the food is unhealthy, it is oftentimes impossible to resist. I vividly can recall the taste of the McChicken, the Big Mac, or the many desserts.  

Social Policy Essay Example | Topics and Well Written Essays - 750 words - 1

Social Policy - Essay Example The essay "Social Policy" talks about the social policy which refers to the study of social relations essential for the well-being of humans and a framework that will ensure the well-being is maintained. Social policy entails the integration of different disciplines that are critical for human comfort.Social security refers to a laid down framework by the government to enhance the living standards of its citizens through assistance. This component of social policy identifies the reality that affects the population of a country. The gap between the rich and the poor in a given state can widen if measures are not taken, thus having immense implications to the poor. The government is obligated to offer aids that will ensure those unprivileged members of the society can access essential needs such as housing, food, and health. Social security has been beneficial for the unemployed, elderly, and physically challenged. There should be no discretion nor contributory aspect when offering soc ial security. Health is considered to be a fundamental right for all citizens irrespective of the country one hails. However, this cannot be taken on light terms because the quality of health services available to the public is a major concern. In most developing countries, it has been noted that health is considered as a basic right, but the quality of service is wanting. A government that does care about its citizens should have a framework through a legislation that will ensure they have access to better quality healthcare.