Provisions and Contingencies

Scenario 1Fact: Energy Inc. (Energy, or the Company), which operates in the oil industry, is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with IFRS and U.S. GAAP. A draft law in a country where Energy operates in, which requires a cleanup of land already contaminated, will possibly be enacted shortly after the year-end.Issues: Should Energy recognize a provision, (i) in reporting under IFRSs, and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRSs, Energy should recognize a provision for the cleanup costs in its 20Ãâ€"1. IAS 37-14 states a provision shall be recognized if â€Å"(a) an entity has a present obligation, (b) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation; and (c) a reliable estimate can be made.† When it is not clear if there is a present obligation, IAS 37-15 also defines a present obligation as obligation that â€Å"more or likely than not is r isen by a past event after taking accounting of all available evidence†.Moreover, IAS 37-22 also specifically provides that â€Å"where details of a proposed new law have yet to be finalized, an obligation arises only when the legislation is virtually certain to be enacted as drafted†. As it is virtually certain that the law will be enacted shortly after year-end, it is highly possible the Company will be required to clean up the contamination. The amount of obligation is also estimable, as the Company has cleaned up contaminations in other countries in which it operates. As a result, Energy should recognize a provision.(ii) Under U.S. GAAP, Energy should recognize a loss for the cleanup costs in its 20Ãâ€"1 financial statements. ASC 450-20-25-2 provides that â€Å"an  estimated loss from a loss contingency shall be accrued by a charge to income if (a) information available before the financial statements are issued indicates it is probable that a liability had been incurred at the date of financial statements and (b) the amount of loss can be reasonably estimated†. If the draft law is enacted, Energy will be required to clean up the land that was contaminated by the Company’s operations. In addition, it is virtually certain that the law will be enacted shortly after the year-end. Therefore, it is probable that Energy has incurred a liability because the draft law will likely be enacted. Also, the amount of cleanup cost can easily be estimated as the Company has cleaned up its contamination in other countries in which it operates. As a result, a provision should be recognized.Scenario 2Fact:FuelSource Co (FuelSource or the Company), which operates in the oil industry, is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with IFRS and U.S. GAAP. The Company operates in Dirty Country where it has no environmental legislation that requires cleanup of contamination. However, FuelSource and its U.K . parent have a widely published environmental policy to clean up all contamination and have a record of honoring the policy.Issues: Should FuelSource recognize a provision, (i) in reporting under IFRSs, and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRS, FuelSource should recognize a provision for its cleanup cost. IAS 37-17 defines obligating as â€Å"a past event that leads to a present obligation†. IAS 37-17(b) further explains that â€Å"in the case of a constructive obligation, where the event (which may be an action of the entity) creates valid expectations in other parties that the entity will discharge the obligation†. As FuelSource and its U.K. parent tend to honor  their widely published environmental policy to clean up all contamination, it creates expectations in other parties that their operation in Dirty Country will follow their global policy as they always did in the other countries.The environmental policy creates a constructive obligati on as a result of their record of honoring the policy even though legal obligation does not exist in this case. Since FuelSource has a constructive obligation as a result of a past event and an estimable cleanup cost will be required to settle the obligation, it meets all of the requirements to recognize a provision under IAS 37-14. Therefore, FuelSource should recognize a provision under IFRS.(ii) Under U.S. GAAP, FuelSource should not recognize a loss in its financial statement, and is not required to disclose the potential obligation of the cleanup cost. ASC 410-30-25-1 requires â€Å"the accrual of a liability arisen by environmental obligation if both (a) it is probable that an asset has been impaired or a liability has been incurred; and (b) the amount of the loss can be reasonably estimated, are met†.To determine the probability of an environmental remediation liability, ASC 410-30-25-4 further explains that â€Å"two elements need to be met: (a) litigation has commen ced or a claim or an assessment has been asserted or, commencement of litigation or assertion of a claim or an assessment is probable; (b) it is probable that the outcome of such litigation, claim, or assessment will be unfavorable†. However, in this case, the Company has no legal obligation to clean up the contamination in Dirty Country as there is no such environmental legislation that requires to do so. Moreover, cleanup of contamination in other country outside of United States is not required by any of the Federal laws or Codification.It is remote that there will be any litigation; claim or assessment asserted that FuelSource would be responsible for participating in a remediation. Therefore, it fails both of the criterions under ASC 410-30-25-4 and recognition of a provision is not required. ASC 450-20-50-6 states that â€Å"disclosure is not required of a loss contingency involving an unasserted claim or assessment if there has been no manifestation by a potential clai mant of an awareness of a possible claim or assessment†. As there is no law or regulation that requires a cleanup in Dirty Country, disclosure is not required by the Codification.Scenario 3Fact: A number of changes to the income tax system are introduced by the government and Energy, or the Company, will have to retrain its administrative and sales workforce to ensure compliance with new system. No retraining has taken place as or the balance sheet date.Issues: Should Energy recognize a provision for the expected costs to retrain the staff (i) under IFRSs and (ii) in accordance with U.S. GAAP?Analysis:(i) Under IFRS, Energy should not recognize a provision for the expected costs to retrain the staff. IAS 37-14(a) specifically requires â€Å"a provision shall be recognized only when an entity has a present obligation as a result of a past event†. As no obligation was imposed by the government to provide the training to its staff or the obligation is not owed to any third party, the liability should only be recognized as it occurs (when the retraining takes place). Furthermore, IAS 37-80(b) provides that â€Å"A restructuring provision shall include direct expenditures that are not associated with the ongoing activities of the entity† and IAS 37-81(a) specifically states that â€Å"a restructuring provision does not include such costs as retraining or relocating continuing staff†. As a result, no provision should be recognized, as the retraining of the staff does not arise any present obligation since the retraining has not taken place yet and it does not qualify as a restructuring expenditure.(ii) Under U.S. GAAP, Energy should not recognize a loss in its financial statement for the current year. ASC 450-20-25-2(a) provides that â€Å"An estimated loss shall be accrued if it is probable that an asset had been impaired or a liability had been incurred†. As the changes of income tax did not impose any obligation on the Company by the government or company policy to provide retraining of the staff to ensure compliance with the system, the Company has no liability at the time of the change or before the year-end as the retraining has not  taken place yet. ASC 450-20-25-4 further explains that â€Å"the condition in ASC 450-20-25-2(a) is intended to proscribe accrual losses that relate to the future periods†. As the retraining of staff would enhance the efficiency of future operation, it will become a liability to the Company as it occurs. Therefore, the retraining shall not be recognized as a loss for the current year.Scenario 4Fact: FuelSource, or the Company, is required to install smoke filters in its factories by June 30, 20X2 under new legislation. FuelSource has not yet installed the smoke filters as of December 31, 20X1.Issues: Should FuelSource recognize a provision of December 31, 20X1 (i) under IFRSs and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRS, FuelSource should not recog nize a provision but disclose a contingent liability. IAS 37-19 specifically states that â€Å"It is only those obligations arising from past events existing independently of an entity’s future actions that are recognized as provisions†¦In contrast, because of commercial pressures or legal requirements, an entity may intend or need to carry out expenditure to operation in a particular way in the future (for example, by fitting smoke filters in a certain type of factory). Because the entity can avoid the future expenditure by its future actions, for example by changing its method of operation, it has no present obligation for that future expenditure and no provision is recognized†.In this case, FuelSource should not recognize a provision as it has no present obligation at this point of time and installing smoke filters would allow the Company to avoid future expenditure. However, IAS 37-86 states that â€Å"unless the possibility of any outflow in settlement is re mote, an entity shall disclose each class of contingent liability at the end of the reporting period a brief description of the nature of the contingent liability†. FuelSource will be  required to disclose the information regarding of the contingent liability in its financial statement(ii) Under U.S. GAAP, FuelSource should not recognize a loss in the financial statement for the current period. ASC 450-20-25-2 explains that â€Å"the purpose of the conditions described in (a) and (b) is to require accrual of losses when they are reasonably estimate and relate to the current or a prior period†¦even the losses that are reasonably estimable shall not be accrued if it is not probable that an asset has been impaired or a liability has been incurred at the date of an entity’s financial statements because those losses relate to a future period rather than the current or a prior period†. Since the new legislation does not require the Company to install smoke filte rs until June 30, 20X2, which is after the balance sheet date, it has not yet incurred a liability to the Company as of December 31, 20X1. As a result, it fails the timing requirement under ASC 450-20-25-2 and FuelSource is not required to recognize a provision. ï » ¿Provisions and Contingencies Scenario 1Fact: Energy Inc. (Energy, or the Company), which operates in the oil industry, is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with IFRS and U.S. GAAP. A draft law in a country where Energy operates in, which requires a cleanup of land already contaminated, will possibly be enacted shortly after the year-end.Issues: Should Energy recognize a provision, (i) in reporting under IFRSs, and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRSs, Energy should recognize a provision for the cleanup costs in its 20Ãâ€"1. IAS 37-14 states a provision shall be recognized if â€Å"(a) an entity has a present obligation, (b) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation; and (c) a reliable estimate can be made.† When it is not clear if there is a present obligation, IAS 37-15 also defines a present obligation as obligation that â€Å"more or likely than not is r isen by a past event after taking accounting of all available evidence†.Moreover, IAS 37-22 also specifically provides that â€Å"where details of a proposed new law have yet to be finalized, an obligation arises only when the legislation is virtually certain to be enacted as drafted†. As it is virtually certain that the law will be enacted shortly after year-end, it is highly possible the Company will be required to clean up the contamination. The amount of obligation is also estimable, as the Company has cleaned up contaminations in other countries in which it operates. As a result, Energy should recognize a provision.(ii) Under U.S. GAAP, Energy should recognize a loss for the cleanup costs in its 20Ãâ€"1 financial statements. ASC 450-20-25-2 provides that â€Å"an  estimated loss from a loss contingency shall be accrued by a charge to income if (a) information available before the financial statements are issued indicates it is probable that a liability had been incurred at the date of financial statements and (b) the amount of loss can be reasonably estimated†.If the draft law is enacted, Energy will be required to clean up the land that was contaminated by the Company’s operations. In addition, it is virtually certain that the law will be enacted shortly after the year-end. Therefore, it is probable that Energy has incurred a liability because the draft law will likely be enacted. Also, the amount of cleanup cost can easily be estimated as the Company has cleaned up its contamination in other countries in which it operates. As a result, a provision should be recognized.Scenario 2Fact: FuelSource Co (FuelSource or the Company), which operates in the oil industry, is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with IFRS and U.S. GAAP. The Company operates in Dirty Country where it has no environmental legislation that requires cleanup of contamination. However, FuelSource and its U.K . parent have a widely published environmental policy to clean up all contamination and have a record of honoring the policy.Issues: Should FuelSource recognize a provision, (i) in reporting under IFRSs, and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRS, FuelSource should recognize a provision for its cleanup cost. IAS 37-17 defines obligating as â€Å"a past event that leads to a present obligation†. IAS 37-17(b) further explains that â€Å"in the case of a constructive obligation, where the event (which may be an action of the entity) creates valid expectations in other parties that the entity will discharge the obligation†. As FuelSource and its U.K. parent tend to honor their widely published environmental policy to clean up all contamination, it creates expectations in other parties that their operation in Dirty Country will follow their global policy as they always did in the other countries.The environmental policy creates a constructive obligation as a result of their record of honoring the policy even though legal obligation does not exist in this case. Since FuelSource has a constructive obligation as a result of a past event and an estimable cleanup cost will be required to settle the obligation, it meets all of the requirements to recognize a provision under IAS 37-14. Therefore, FuelSource should recognize a provision under IFRS.(ii) Under U.S. GAAP, FuelSource should not recognize a loss in its financial statement, and is not required to disclose the potential obligation of the cleanup cost. ASC 410-30-25-1 requires â€Å"the accrual of a liability arisen by environmental obligation if both (a) it is probable that an asset has been impaired or a liability has been incurred; and (b) the amount of the loss can be reasonably estimated, are met†.To determine the probability of an environmental remediation liability, ASC 410-30-25-4 further explains that â€Å"two elements need to be met: (a) litigation has commenced or a claim or an assessment has been asserted or, commencement of litigation or assertion of a claim or an assessment is probable; (b) it is probable that the outcome of such litigation, claim, or assessment will be unfavorable†. However, in this case, the Company has no legal obligation to clean up the contamination in Dirty Country as there is no such environmental legislation that requires to do so. Moreover, cleanup of contamination in other country outside of United States is not required by any of the Federal laws or Codification.It is remote that there will be any litigation; claim or assessment asserted that FuelSource would be responsible for participating in a remediation. Therefore, it fails both of the criterions under ASC 410-30-25-4 and recognition of a provision is not required. ASC 450-20-50-6 states that â€Å"disclosure is not required of a loss contingency involving an unasserted claim or assessment if there has been no manifestation by a potential claiman t of an awareness of a possible claim or assessment†. As there is no law or regulation that requires a cleanup in Dirty Country, disclosure is not required by the Codification.Scenario 3Fact: A number of changes to the income tax system are introduced by the government and Energy, or the Company, will have to retrain its administrative and sales workforce to ensure compliance with new system. No retraining has taken place as or the balance sheet date.Issues: Should Energy recognize a provision for the expected costs to retrain the staff (i) under IFRSs and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRS, Energy should not recognize a provision for the expected costs to retrain the staff. IAS 37-14(a) specifically requires â€Å"a provision shall be recognized only when an entity has a present obligation as a result of a past event†. As no obligation was imposed by the government to provide the training to its staff or the obligation is not owed to any third p arty, the liability should only be recognized as it occurs (when the retraining takes place).Furthermore, IAS 37-80(b) provides that â€Å"A restructuring provision shall include direct expenditures that are not associated with the ongoing activities of the entity† and IAS 37-81(a) specifically states that â€Å"a restructuring provision does not include such costs as retraining or relocating continuing staff†. As a result, no provision should be recognized, as the retraining of the staff does not arise any present obligation since the retraining has not taken place yet and it does not qualify as a restructuring expenditure. (ii) Under U.S. GAAP, Energy should not recognize a loss in its financial statement for the current year. ASC 450-20-25-2(a) provides that â€Å"An estimated loss shall be accrued if it is probable that an asset had been impaired or a liability had been incurred†.As the changes of income tax did not impose any obligation on the Company by th e government or company policy to provide retraining of the staff to ensure compliance with the system, the Company has no liability at the time of the change or before the year-end as the retraining has not  taken place yet. ASC 450-20-25-4 further explains that â€Å"the condition in ASC 450-20-25-2(a) is intended to proscribe accrual losses that relate to the future periods†. As the retraining of staff would enhance the efficiency of future operation, it will become a liability to the Company as it occurs. Therefore, the retraining shall not be recognized as a loss for the current year.Scenario 4Fact: FuelSource, or the Company, is required to install smoke filters in its factories by June 30, 20X2 under new legislation. FuelSource has not yet installed the smoke filters as of December 31, 20X1.Issues: Should FuelSource recognize a provision of December 31, 20X1 (i) under IFRSs and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRS, FuelSource should not recogniz e a provision but disclose a contingent liability. IAS 37-19 specifically states that â€Å"It is only those obligations arising from past events existing independently of an entity’s future actions that are recognized as provisions†¦In contrast, because of commercial pressures or legal requirements, an entity may intend or need to carry out expenditure to operation in a particular way in the future (for example, by fitting smoke filters in a certain type of factory). Because the entity can avoid the future expenditure by its future actions, for example by changing its method of operation, it has no present obligation for that future expenditure and no provision is recognized†.In this case, FuelSource should not recognize a provision as it has no present obligation at this point of time and installing smoke filters would allow the Company to avoid future expenditure. However, IAS 37-86 states that â€Å"unless the possibility of any outflow in settlement is remot e, an entity shall disclose each class of contingent liability at the end of the reporting period a brief description of the nature of the contingent liability†. FuelSource will be  required to disclose the information regarding of the contingent liability in its financial statement(ii) Under U.S. GAAP, FuelSource should not recognize a loss in the financial statement for the current period. ASC 450-20-25-2 explains that â€Å"the purpose of the conditions described in (a) and (b) is to require accrual of losses when they are reasonably estimate and relate to the current or a prior period†¦even the losses that are reasonably estimable shall not be accrued if it is not probable that an asset has been impaired or a liability has been incurred at the date of an entity’s financial statements because those losses relate to a future period rather than the current or a prior period†.Since the new legislation does not require the Company to install smoke filters u ntil June 30, 20X2, which is after the balance sheet date, it has not yet incurred a liability to the Company as of December 31, 20X1. As a result, it fails the timing requirement under ASC 450-20-25-2 and FuelSource is not required to recognize a provision.

Examining the Constitutionality of the Louisiana Purchase Essay

The acquisition of the Louisiana Purchase caused a political debate of the constitution in the early United States government. There was a difference of opinions between politicians including Thomas Jefferson and Thomas Paine. Many believed that the provisions outlined in the United States Constitution should be strictly followed, but others believe that the Constitution was open to interpretation. These differences of opinion over the interpretation came into play when Jefferson made the Louisiana Purchase with France. Jefferson was a staunch Federalist who believed in applying the words of the Constitution verbatim. However, Jefferson would later justify a broader interpretation of the Constitution based on the argument that the acquisition of the Louisiana Purchase would solidify the safety, security, and unity of the young United States. Spain had a contract with the young United States that they would share use of this major port for both imports and exports. Theriault states, à ¢â‚¬Å"Americans much preferred Louisiana in the weaker and more benign Spanish hands.† (Theriault 297). However, Spain sold this territory to France. As a result, the United States lost access to a major trade route and citizens lost their businesses and goods. Jefferson recognized that the port of New Orleans was vital for the United States’ economic success and power. France was going to use the land to form a sugar empire. Having access to the Mississippi River would give France an advantage over the United States and other countries. Harriss explains, â€Å"When Jefferson heard rumors of Napolà ©on’s secret deal, he immediately saw the threat to America’s Western settlements and its vital outlet to the Gulf of Mexico† (Harriss). The Louisiana territory would also provide France with a geographical advantage over the United States should any tensions occur in the future. Theriault states, â€Å"Federalists could explain their strident view in p rotecting the West as an outgrowth of their strong defense policies† (Theriault 304). Additionally, the Louisiana Purchase would also ease current tensions between France and the United States, preventing a possible  war. Jefferson also supported his decision in buying the Louisiana Purchase on the basis that it would provide additional land for the United States. This land could be used for western expansion as the population of the young country continued to increase. Thomas Paine was one of the main politicians who voiced concern over the religious differences between the populations of the current United States and those that would inhabit the new territory. It was a problem of national unity. He was concerned over how the United States would add those who already resided in the territory. These inhabitants had gone through a transfer of power and control from Spain, France, and now the United States. The religions worshiped by these inhabitants were based on the prior countries that held control. Paine was very concerned by this because the territory had a large population of Catholics, whereas the majority of the United States was Protestant. These inhabitants had also been in control based on rulers based on divine right. Paine was concerned with how the newest citizens of the United Stated would accept the Constitution, based on a separation between church and state. Despite these concerns, Paine did acknowledge that assimilation would be su ccessful, but it would take time. The Louisiana Purchase marked the beginning of a debate over interpretation of the Constitution that still goes on today. Jefferson himself argued that â€Å"a president could step outside the Constitution but only with the knowledge and consent of the people for whose benefit the Constitution was framed and adopted† (Bernstein). While not directly stated, Jefferson’s actions could be supported by a broad interpretation of the tenth amendment. The tenth amendment states, â€Å"The powers not delegated to the United States by the Constitution, nor prohibited by it to the States, are reserved to the States respectively, or to the people† (National Archives). This amendment justifies the acceptance of Louisiana as a state within the United States. It also addresses the rights of the people residing within Louisiana as citizens. The tenth amendment provides a solution over the concerns of Thomas Paine. Jefferson’s actions prevented possible conflict between th e United States and France, using executive powers to ensure the safety, security, and unity of the United States. Works Cited Bernstein, R.B. â€Å"Thomas Jefferson and Executive Power.† Journal of the Early Republic, 30.1 (2010): 139-142. Web. 27 Jan. 2013. Harriss, Joseph. â€Å"Westward Ho!† Smithsonian 34.1 (2003): 100. MasterFILE Premier. Web. 27 Jan. 2013. National Archives. â€Å"Bill of Rights Transcript.† The U.S. National Archives and Records Administration. Web. 27 Jan 2013. Theriault, Sean M. â€Å"Party Politics During The Louisiana Purchase.† Social Science History 30.2 (2006): 293-324. Academic Search Complete. Web. 27 Jan. 2013.

Analysis of a Women’s Quota in India

Analysis of a Womens Quota in India INTRODUCTION OF WOMEN’S RESERVATION BILL The question of a women’s quota in India is distinct from any other nation because the Constitution of India has already provided for quotas for the ‘Scheduled Castes’ (SCs) formerly untouchable castes in the Hindu community and the ‘Scheduled Tribes’ (STs). It has provisions for similar measures for the socially and educationally backward classes now termed as the ‘Other Backward Classes’ (OBCs). These quotas are for admissions to educational institutions, public sector employment and political representation. The 73rd and 74th Constitutional Amendments provided for 33% quotas for women’s representation in the local self-government institutions. These Amendments were implemented in 1993. They were enacted without any pressure or persistent demand from women or any other section. Prior to these Amendments the State of Karnataka had introduced 25% women’s quota in Panchayati Ra j Institutions.1 First elections after the implementation of quotas were held in 1987 (Jain 1996). Later, State of Maharashtra passed a law providing for 30% reservation of seats for women in rural as well as urban local self-government institutions. It is curious that, in spite of over 1,000,000 elected women representatives flooding the local governments; the women’s movement in India was totally silent over this issue till 1996. The smooth passage of the 73rd and 74th Constitutional Amendments encouraged all major national political parties to commit themselves to extending 33% women’s quota to state legislatures and Parliament. The 81st Constitutional Amendment Bill, popularly known as the Women’s Reservation Bill, was introduced in the Parliament in 1996 to that effect. The women’s movement had no role in bringing about this Bill. It did offer some inputs in the Committee hearings but it became vocal and visible on this issue only after its first deb acle in eleventh Lok Sabha. Even then, this visibility was in the form of demonstrations and sit-ins in front of the Parliament and not by way of proactive intervention in the electoral process by supporting women candidates or recruiting movement’s spokespersons in elective roles on various levels. OBJECTIVES OF WOMEN’S RESERVATION BILL The proposer of the policy of reservation state that although equality of the sexes is enshrined in the Constitution, it is not the reality. Therefore, forceful affirmative action is required to improve the condition of women. Also, there is evidence that political reservation has increased redistribution of resources in favour of the groups which benefit from reservation. A study about the effect of reservation for women in panchayats shows that women elected under the reservation policy invest more in the public goods closely linked to women’s concerns. In 2008, commissioned by the Ministry of Panchayati Raj, reveals that a si zeable proportion of women representatives perceive an enhancement in their self-esteem, confidence and decision-making ability. Some opponents argue that separate constituencies for women would not only narrow their outlook but lead to perpetuation of unequal status because they would be seen as not competing on merit. For instance, in the Constituent Assembly, Mrs Renuka Ray argued against reserving seats for women: â€Å"When there is reservation of seats for women, the question of their consideration for general seats, however competent they may be, does not usually arise. We feel that women will get more chances if the consideration is of ability alone.†12 Opponents also contend that reservation would not lead to political empowerment of women because:

Change Management Plan Essay Example | Topics and Well Written Essays - 1000 words

Change Management Plan - Essay Example The small branch set up has now almost reached 1000 workers other than seasonal internees. As an internee at the HSBC’s branch during last month, I assessed a strong failure in the Human Resource functioning and the need for the revival of Human resource activities, especially for the middle management. The Human Resource Department was operating on weaker edges with slow processing and systematic reviewing of employees’ performance. The employees with low working abilities and inefficient customer handling were assigned high level customer dealing. The Manager Operations had not had his promotion since past 1.5 years despite outstanding performance. Some of the employees with higher level experience to tackle employees were given lesser portion of customer handling and more of technical work. The strategic significance of Human Resource was highly compromised and posed a strong ignorance to the performance appraisal and observation cues. There were ill defined scales t o measure the performance of the employees that further drew them back from showing up to the potential. There is an immediate need for systematic reviewing of Human Resource to uplift the behaviors and beliefs of the employees. Key Human Resource Problems: Performance Appraisal, Proper Placement and Compensation Management Importance of Human Resource Planning Human Resource planning is an ongoing progressive strategic execution for zero defect alignment between organizational goals and human resource management. HRM has to its excellence the privilege of showing Universal Superior approach to manage people (Pirzada, 163-176). Human resource practices merge from the phase of acquiring new employees based upon need assessments till the layoff plans that could be needed in case of ineffective employee management or to clear the unexpected and undesirable results. One of the very important operations of Human resource planning involves posting the allocation of available talent to the best suited destination and reallocating the weaker or tedious minds to rotation (Vanhala, 2011). Most of the activities talked above in the above extract deal with the explicit side of Human Resource Management since another definable role of Human resource is to keep up with motivating the working staff through financial and non financial tools. HR at HSBC A jist of both the phases is coordinately needed to ensure the retention of work force’s interest in the work objectives. In case of the Walnut’s Californian HSBC branch the employees need to be settled with effective placement, suitable to their skills and expertise and further be governed and coordinated for any work assistance, performance bonuses in case of extra performance and redefining of work schedules that get boring after repeated over and over for a long time (Coelho, 455-466). Methodology to Workout HR Issues The key important factor for all the employee motivation related issues is performance manage ment. Performance appraisal is the process of assessing and weighting the efficiency level of employees performance and dedication in their attitude and further communicating it to them (Rudin, 2005). Task I. Performance Rating Scale

The Importance of Marketing to Organizations in the Twenty-first Coursework

The Importance of Marketing to Organizations in the Twenty-first Century - Coursework Example The paper tells that for many companies in today's business environment, the marketing process is largely centered upon the concept of brand building, which is employed in every phase of the marketing process. There are numerous challenges to be faced when a company determines to market in a global economy, even when they plan on conducting business on a strictly local level. One of the major challenges is trying to find a means of communicating to a variety of cultures through the means of a single message. Every society has its own standards and concepts of what is acceptable and what is motivational. While Americans seem to respond well and quickly to ads that celebrate individualism such as a Nike ad in which a soccer team disrupts normal activity at the airport, Segal reveals the responsiveness of Chinese consumers to these kinds of appeals. For the Chinese, these ads only have an effect if, like McDonald's ads that capitalize on a Chinese cultural belief that beef acts as an ap hrodisiac, it promises some kind of payoff. Technology has assisted in these areas, though. As cultures begin to merge through closer connections, modifications to advertisements can be made with a few digital clicks. Technology makes it possible for advertisers to quickly modify the imagery used in their marketing campaigns. More sophisticated means of managing merchandise are also available thanks to electronic tracking from production through consumer trends. As Serna reports, technology has dramatically improved corporations' abilities to track and more appropriately understand consumer purchasing habits for everything from their favorite cereal to the types of financial services they require. While cultures such as that which exists in the United States and that of England are similar in many ways, profound differences have been found in styles of comedy and so forth that have only been breaking down recently with the increased connection through film, media and the internet. A s people become more sensitive to the differences between cultures, they also become more appreciative of the ideas and beliefs as they are expressed in the other cultures with which they come in contact. Thus, today's marketing is characterized by a complex combination of global and local appeals, technology-driven campaigns and, particularly, the emphasis placed on the concept of 'branding'. Â  The image presented by the company has come to be referred to generally under the single word 'branding.' Branding has often been publicized as the best means of creating a loyal customer base and achieving instant worldwide recognition. "Corporate branding emerged as a key concept in the late 1990s". The meaning of the term itself has undergone an extreme transformation in recent years.

Company Closing Process Essay Example | Topics and Well Written Essays - 1000 words

Company Closing Process - Essay Example Basically there are three procedures completed under month-end process: adjustments, calculations and reporting. Adjustment is the first step where necessary amendments are done on the financial data or information already recorded. During the month, the organization earns revenue and incurs expenses and matches the two. This practice, result in differences between the estimated amount and the actual amount of an item (Bosua & Beer, 2009). For example, interest expense incurred on the prevailing firm’s loans increase the amount to be paid (principal and interest). The original amount to be paid was the principal, while the actual amount paid at month end is the principal plus interest. Therefore, adjustment has to be made to reconcile the two amounts. Calculations After the above adjustments are made, the affected individual accounts have to be updated. The amounts for adjustment are calculated and appropriate entries made to the appropriate ledger accounts. For example, in ba nk accounts adjustment calculations, it is started with the opening balance, add on the deposits made and then subtract the debits for that month. The final figure got, reflect the actual cash balance on the bank account as opposed to the opening balance figure. Reporting After ascertaining the actual amounts of each ledger account, the figures are entered into the organizations database. The personnel responsible for the month-end procedures avails several reports reflecting the organization’s financial position in different ways, such as profit and loss statement, to the management. Year end close process The year end process refers to a set of activities the company performs to close financial books, make adjustments, correct errors and produce financial statements such as balance sheet in correspondence with existing rule and regulations such as international financial reporting standards (IFRS) and generally accepted accounting principles (GAAP). These activities involve several personnel such as accountants, bookkeepers and financial manager working under guidance of senior staff (Warfield, Weygandt & Kieso, 2008). There are four basic activities completed: adjustment entries posting, error correcting, trial balance preparation and financial statement preparation. Under adjusting entries, postings are made to reflect exactly what the company made and spent of the period under review. The adjustments concern prepaid expenses and unearned revenues. Prepaid expenses refer to cash paid by the business in advance understanding that specific tasks will be performed in its favor in the future, whereas unearned revenue refers to the cash money the company accepted promising to provide services or goods at a future date. In correcting errors, the company’s management is able to remove the mathematical imprecision from the book closing mechanism. The errors are a result of regulations changes, numerical incorrectness and poor accounting rules applica tion. This is a vital activity as it is integral to the closing process of the company’s financial statements. Trial balance preparation comes after error corrections and adjustment postings. The trial balance preparation helps managers verify the accuracy of the already completed and closed accounts. The trial balance checks the total debits and credits of all the involved accounts. If the two, total debits and total credits, are equal most likely the accounts are accurate. However, it should be noted

House of Tata Case Study Example | Topics and Well Written Essays - 1500 words

House of Tata - Case Study Example The group companies would have been effective in purchasing the shares from Tata Sons. However, collusion between the companies with regard to the purchase of the exchange share would have violated the law. According to the media, the plan by Ratan of increasing the equity holdings would have raised concerns regarding the overvaluation of the shares. The deal lacked the benefit for companies that invested in the initiative (Lynch 56). The initiative by Ratan of selling 20 percent stake in the TIL to colossal of the Hong Kong-based Jardine Matheson group. This was a good idea since the firm was significantly influential throughout Asia. This deal added value by pushing the share capital of TIL up by Rs. 119, and this enhanced the venture start-ups promoted through the TIL. Ratan anticipated of Jardine contributing to the expertise in most business activities like distribution and retailing, hotels, engineering, real estate, financial services and construction. This move added value to TIL since the two companies had similar interests in exploration of potential synergy in their financial businesses. This necessitated creation of major networks for distribution of cars. Jardine believed that Ratan was careful thinker and planner, with the long-term decisions being spot-on. Though Ratan admitted of the joint venture not reading the market accurately, it was worthwhile for Jardine having stakes in Ratan (Wiersema and Joseph 65). Tata was considering several steps they hoped would give the group strong collective identity. This aimed at making Tata brand take responsibility of promoting unified brand that could have been used by all members that subscribe to the Brand Equity Scheme. Every company could have derived the benefits of promoting the Tata brand and hence enhance the Tata affiliation. The Tata sons would have required annual net income contribution of each company to meet the development costs, protect and promote the brand. The idea was good since each co mpany had to pay contribution based on the degree of brand association. Also, the involved companies had to pay the code of conduct in ensuring uniform ethical and high quality business practices. The participating companies must recognize the outstanding representation of the Tata values (Wren 98). The advantage of this initiative is that most of these countries encouraged Tata adopt a globalized and strong corporate campaign. Though the companies wanted to take advantage of the ward and opportunities off the competitive threats that emerged dramatically due to the expansion of the Indian economy, the Tata son used the fee paid by the companies in building a national and international group brand. This also enabled them emphasize on core ethics and values through advertisements. However, the domestic brand promotion would have cost the company extra Rs. 300 million yearly. The scheme also generated the debates on investment in media and public. The scheme was slated to be retroacti vely effective and was deferred in order to incorporate the additional features depending on the evolving views. This led to some Tata shareholders resenting the attempt by the Tata sons of asserting itself beyond the limits of the ordinary shareholder. Others doubted of the brand recognition offering immediate benefit to their companies while still others claimed that it was not necessarily the Tata name that promoted their success. Most companies, which benefited from the use of Tata name,

Christian Values of Truett Cathy, Founder and CEO of Chick-fil-A Term Paper

Christian Values of Truett Cathy, Founder and CEO of Chick-fil-A - Term Paper Example The paper begins with a brief discussion of Christian values in leadership and management, followed by a detailed discussion of Truett Cathy’s Christian values in his management and of Chick-fil-A Company. The paper concludes with a discussion of how Cathy’s Christian values and Christian based leadership of Chick-fil-A Company have influenced and shaped the operational and the organizational culture of Chick-fil-A Company. To Glorify God: According to the Bible, one of the main aims or goals of management and leadership is to glorify God and to love other people as we love ourselves (Mark 12: 29-31). For that reason, the Bible demands that Christian leaders should be guided by the need and the desire to glorify God in all their leadership and managerial responsibilities. For that reason, therefore, Jesus should be at the centre of all the activities and the decisions made by Christian leaders. Integrity: integrity is the second major core value of leadership and management that the Bible upholds. Integrity demands honesty and transparency in all the dealings of a Christian leader. In his teachings, St. Paul emphasised the need for Christian leaders to be honest and transparent, in all their dealings, before God and before other human beings (2 Corinth. 8: 19-21). This fact, therefore, shows that Christian leaders should be people of high moral integrity, and beyond reproach. Service: the Bible teaches that Christian leaders should view themselves as the servants of the people whom they service, and they should see their main responsibility as to serve other people. In his teachings, Jesus Christ taught that eve HE himself did not come to be served but to serve (Mark 10:45). This fact, therefore, shows that Christian leadership should be based on service to other people. Loyalty: According to the Bible, Christian leaders should be loyal to the organizations that they serve, the people that they serve, and even be loyal to

The Highly Appreciated Powerful Performance of American History X Essay

The Highly Appreciated Powerful Performance of American History X - Essay Example Maslin’s response to the violence depicted which he observes Derek commits â€Å"with horrifying gusto†. His take suggests the raw virility of Derek’s character is such that milks a certain kind of violent furiously and heats things up simply by viewing Derek in a sexual tryst right before the violence initiates. However, the focus of the film overflows with the ‘tacitly homoerotic violent energy’ of the skinhead bullies. Roger, on the other hand, focuses on the hostile tribalism being an epidemic angle of the movie. He denotes the rapidly spreading race hatred of the skinheads being largely due to the stringent culture of the local ethnic group. Cinematography, another key element of American History X, plays a vital role in its effective execution and hence formulates the basis of divergent critic responses. Mccarthy views Kaye’s registration of scenes from the movie as tremendously powerful, with a ‘certain fierce beauty’. The cinematography that is so artfully executed focuses on dramatic action as well as illustrates a ‘potent visceral effect’. According to Mccarthy it also rarely strays or overstates the case that the director is trying to present. Maslin, although believes that the storyline was oversimplified in the way it was reduced to a mere outline, seen in the way there is no detailed emphasis on the transformation that Derek undergoes in prison. That being said it is directed with an impressive combination of ‘handsome photo-realism’, as well as ‘visceral punch’, which effectively complements the fiery acting to make its impact felt.

How Smart Phones are the New PC Research Paper Example | Topics and Well Written Essays - 750 words

How Smart Phones are the New PC - Research Paper Example The proceeding sections depict a detailed insight into this argument. II. Outline The paper discusses how the new technology ‘smart phones’ have given tough competition to personal computers by incorporating the features of a personal computer on a mobile phone. Traditionally, the cell phone did not offer many features except for simply text messaging and a call feature at most. However, with the passage of time, mobile phone manufacturers are incorporating a variety of tasks and functions to enhance the user experience. This has resulted in an overlapping of the functions provided by smart phones and personal computers. The paper discusses the manner in which the mart phone technology has become the new personal computer and its scope in future. III. Content The term ‘smart’ phones refers to top of the line mobile phones that are built using a technology known as the â€Å"mobile computing platform† and that offers enhanced connection features and co mputing power compared to the traditional mobile phone (Jipping). The initial ‘smart’ phones incorporated simpler, less sophisticated technology such as the camera and features of the PDA (Ilyas and Ahson). However, with the passage of time, more complex features were incorporated including GPS, GPRS, media players and video/voice recording. Contemporary smart phones not only include these, but also technology such as touch screens, web browsers, Wi-Fi and high speed internet experience (Jipping). These features have enhanced the user experience and let to the popularity of smart phones, raising questions about the threat this shall impose to personal computers. The Smartphone technology can be compared to the Swiss Army Knife metaphor (Emigh). Thus, Smartphone bears resemblance to a knife in terms of compactness and ease of use. The new Smartphones are not just mobile phones; they intend to offer more than just the conventional texting and calling features. Unlike its predecessors, the Smartphone now offers features such as the GPS which helps users to navigate the area they are in, to find their way through malls and shopping centres as well as for frequent travelers who want to find their way through a new city (Hinch). Thus, clearly the new Smartphone is a comprehensive phone that offers a complex range of features all at one click. However, similar to a Swiss Army Knife, not all of the â€Å"blades† or features of the Smartphone may be useful to a particular user (Emigh). IV. Comparison Whether or not smart phones are the new pc has been a heavily debated topic in the IT industry. According to one author, the question boils down to whether the Smartphone is a new pc or is it s Swiss army knife in disguise (Emigh). Some experts have suggested that with the rising trend of innovative mobile applications and the development of a multitude of mobile operating systems, the Smartphone is fast becoming the new PC. (Wood, Northam and Gjertsen) An example to illustrate this point could be Verizon, which offers the â€Å"Motorola Driod Bionic† that offers the 4G platform (Tokuda, Beigl and Friday). The mobile comes with dual-core chips (resembling the dual core chips in personal computer processors) (Hunn). Furthermore, mobile phones such as LG and Samsung boast of having models that offer processors as fast as 1 GHz (Ilyas and Ahson). The â€Å"

Fast Food Essay Example for Free

Fast Food Essay Obesity is an epidemic that is sweeping over the United States today. It’s affecting both adults and children. With the increase in fast food availability and a decrease in the time most Americans have to prepare nutritious meals at home, it’s obvious why more people are eating at fast food restaurants. Obesity is a growing problem in the United States and more and more children are being affected. But do uneducated families have the right to put the blame on fast food restaurants for the health issues they could easily prevent? I believe that we are taking it too far by blaming fast food restaurants for obesity and that it is an individual’s responsibility to take the blame. While R. A. Ames The Food Isn’t to Blame and Richard Daynard â€Å"You Want Fries with That? † use different themes of blaming fast companies and individual decisions to underscore the effects of fast of food on America, the Rahul K. Parikh in â€Å"Indiana Jones and the Kingdom of Fats Kid† picks up the same theme, he blames advertisements for America’s Obesity. In the article, â€Å"Fast Food Isn’t to Blame? † R. A. Ames states that weight difficulties are the responsibility of the individuals and we should not blame the fast food industry or other biological and environmental causes. Human beings are individuals with the freedom to make their own choices. Nobody forces us to eat anything we do not want to. Choosing to eat fast food is all our own decision, and we put ourselves at risk for obesity. Obesity due to excessive consumption of fast food can only be blamed on our own actions. Fast food chains appear everywhere in today’s world. Home delivery of various foods is more accessible than ever before. These are common excuses when overweight people blame fast food industries for their bodies. Before reading these essays, I already had an opinion about fast food in my mind. I believed that if someone was overweight or obese, that it was no one’s fault but their own. In his essay, however â€Å"You Want Fries with That? † Richard Daynard explained why he believes that today’s fast food industry is largely responsible for the dramatic rise in obesity cases in both children and adults of America. Daynard discussed how the fast food industries played a large role in deceiving the public into buying their food. Daynard said that society needs to find a happy medium when dealing with the fast food industry, whether it be through lawsuits or some other action! Daynard also backed up his claim by using supporting statistics surrounding fast food and obesity in America over the years. Ames’s essay on the other hand used no statistics. He based his entire essay on personal opinion. His frequent use of the word â€Å"I† also made the essay less effective. Overall, Richard Daynard had a much more objective argument about fast food than R. A. Ames. Daynard used specific statistics, and facts about the fast food industry, and he kept himself out of the article for the most part. Daynard was very effective in making me believe his argument. Another essay I have compared R. A. Ames is with Rahul K. Parikh’s â€Å"Indiana Jones and the Kingdom of Fats Kid† . Both of these essays had strong opinions concerning who is to blame regarding obesity in America. The Fast Food Isnt to Blame was more persuasive I thought because it placed the blame for the obesity problem on the individual person and what he/she put into their bodies not on the fast food industries. According to R. A. Ames, â€Å"Americans tend to drive to Burger King and order a Double Whopper with Cheese with a King size fries instead of driving to a supermarket and pick up some turkey and whole wheat bread† (326). They are obese because they make a choice to eat fast food themselves, not because fast food chains force them to stop by their restaurants to eat their food. Ames went on to say that instead of people taking responsibility for being obese they are blaming the fast food industry. Ames compared obesity to smoking. He made this comparison because both can be deadly and that in the end you still have to put the cigarette in your mouth the same way you put a candy bar. After this Ames said that in the land of the free we are able to make our own decisions but with this freedom we as people have to be responsible for our decisions. Rahul Parikh said in his essay that â€Å"Parents need to take charge of what foods they’re buying and how they’re preparing those foods† (1). This statement is suggesting that instead of blaming fast food companies parents should control their children’s food buying habits. They should limit their television hours where they see all those advertisements that attract them to eat fast foods. Rahul said that companies use superstars, action heroes, cartoons to promote their products in the market that attracts people and mainly children’s. Rahul compared child advertisement to obesity and suggested that today children will see 40,000 advertisements in a year. In this huge number of advertisements, two third of those are for junk and fast food. Ames and Rahul were both arguing that it is our individual choices to eat fast food, so we should not blame companies who provide them. In our society, we are always looking for someone or something to blame for our problems. We seem to want to avoid taking responsibility for our actions and their consequences. Overall obesity has nothing to do with the fast food industry and genetics, but rather the choices. People should be encouraged to take personal responsibility for their actions and realize what they put into their mouths, and that how much exercise they do contributes to their health and well-being. When overweight people admit that they cause their own obesity, they can swiftly move away from being obese and recognize a healthy lifestyle. While in R. A. Ames The Food Isn’t to Blame and Richard Daynard â€Å"You Want Fries with That? † use different themes of blaming fast companies and individual decisions to underscore the effects of fast of food on America, One other hand Rahul K. Parikh â€Å" Indiana Jones and the Kingdom of Fats Kid† has same theme has R. A. Ames essay, he blamed advertisements for America’s Obesity. I have discussed the Ame’s essay with my friends and family. Most of them are agreed with the essay but there were also some people who were disagreed. I eat very precisely, before eating anything I check calories and fat of the product I am going to eat.

How did the Strange case of Dr. Jekyll and Mr. Hyde appeal to the collective consciousness of Victorian Society Essay Example for Free

How did the Strange case of Dr. Jekyll and Mr. Hyde appeal to the collective consciousness of Victorian Society Essay In the Victorian Era many people were indeed superstitious of various issues that were classified by class, for example, becoming drunk would not be considered as normal, or as proper, with people from the upper classes; whereas with people from lower or working class this would have been deemed a standard activity and most likely occurred on a daily basis. In Robert Louis- Stevensons novel of Dr. Jekyll and Mr. Hyde just about every aspect to do with the fear of a typical upper class Victorian is explored by the life of the unfortunate Doctor. The face of Hyde is described as a criminal from everyones view and one of the memorable first sightings of Hyde, met by a distant cousin of Mr. Utterson, namely Mr. Enfield, claimed he gave me one look, so ugly that it brought out the sweat on me like running. Its a human reaction on first sightings of someone never before seen to be very stereotypical, as was the case with many upper class Victorians. If someone from a lower class did not look ordinary than they would most likely be considered a criminal. As such, the reaction from the majority of accusers was as follows: I had a loathing to my gentlemen at first sight. So had the childs family, which was only natural. If this was the case, than there was little the accused could do for himself, because the lower classes were never given the benefit of the doubt when there was an important or rich family involved. I saw that Sawbones turn sick and white with the desire to kill him. Even the doctor had been so taken aback by the ferocity and ugliness of this so-called human, despite doctors professionalism not to be judgemental in times when their attention is needed. This only shows the type of opinions that Victorians held from a range of a backgrounds. This appealed to the Victorians in a sense that, by introducing the new police force, they had succeeded with trying to bring in a law abiding country and ridding it of these criminal faces. In the early Victorian years, Charles Darwin produced a theory that claimed we had not been created by God and had instead evolved from nature. He omitted to mention which animal we had evolved from, but many ideas were developed. One such idea was the primitive ancestor reflected the troglodytic actions performed by Mr. Hyde at certain occasions. On one of these occasions Hyde murders Sir Danvers Carew. In killing Carew, Hyde clubbed him to the earth, similar to a caveman, along with ape-like fury, and eventually trampling his victim underfoot. This idea of Darwins had induced a new fear in the hearts of Victorian people, that they and others around them could, perhaps, at any time, lose control of themselves or something akin to the actions of Hyde. A brief point could be made about alcohol. In the tale there are many references to the upper class doctors and lawyers; for example Mr. Utterson, who drank alone and only in small amounts for fear of the alcohol giving him cause to lose himself. He could not be seen to embarrass himself, by drinking too much and losing his social standing. This would have rendered him unacceptable to his fellow gentry. This is very similar to the life of Dr. Jekyll as drinking too much would have lead to the exposure of Hyde and his evil deeds. The way in which Victorian London has been described could have intimidated many into behaviour which avoided prejudice, at all costs, from across the classes. The two characters in the novel divided by good and evil both live in completely different conditions in London. As Hyde is a criminal and as he lives in the dismal quarter of Soho, with its muddy ways and slatternly passengers then it must have caused some relief to the upper classes when they were living in clean conditions and considered to be acceptable places to reside, in turn taking the criminal far away from them. This though, brought around the new danger of these criminals escaping from their filthy conditions and creeping around the streets and labyrinths of those thought to be safe; therefore having access to their private lives and secrets. Also, Hydes flat is illustrated as untidy and disorganized, very similar to the life of a criminal, where they would have only a single night perhaps to lay at rest before they had to be on the move. Secrecy played an important part in Victorian lives and Stephensons novel explores this. within there was another enclosure, like wise sealed and marked upon the cover as Not to be opened until the death or disappearance of Dr. Henry Jekyll and All my drugs were in the cabinet a long journey down the two pairs of stairs, through the back passage, across the open courtyard and through the anatomical theatre. In the case of the letter, Jekyll would rather have his secrets unveiled after he has died. This is due to the good doctor trying to save himself from the embarrassment and mockery he would receive had someone discovered what he got up to when he was alone. This was also a problem with many among the upper classes, as their many distractions in life, like alcohol, were not considered acceptable, so they would have had to be done in secret. In the second quote, it is a surprise to find a doctor with drugs and medicines hidden away in the most secluded part of this house. This links back to the same point of revealing his habits and what could happen to him, living in shame for the rest of his life. Intolerable to Victorians was shame. This relates back to many Victorians regarding their class as imperatively important, not something to lose in the agony of public humiliation, should their private activities be revealed in the public domain.

Assignment on human growth and development

Assignment on human growth and development This essay uses theoretical perspectives of social sciences relevant to human growth and development by demonstrating the socialisation process and the impact of family structures on the normal development of Gerry. It uses the Maslows hierarchy of needs to explore the effects of poverty on Gerrys infancy and it will use Balter, Catherin Tamis-Lemonda to support Maslows philosophy needs. Furthermore it will go on to use Bowlbys maternal deprivation hypothesis to show the effects of attachment during Gerrys infancy. More still with the use of Eriksons stages of identity versus role confusion to discuss Gerrys adolescence, the theory of generativity versus stagnation to explore his adulthood developmental task of his contributing and stagnation to society and finally the psychological crisis of ego integrity verses despair to explain the effects and causes during his development in middle adulthood. However, other psychologists theories will be used to support Eriksons theories or cri tic them. During his infancy, 0-2 years by Piaget (1936) (cited in Crawford and Walker 2009 p 22), Gerry and his family experienced poverty because his father had been made redundant. This means that Gerrys family could not afford to meet his basic needs. According to Maslows pyramedical model (1970) ( cited Steers 1998: p21 ) lower -level needs such as food, clothing and shelter have to be fulfilled to a reasonable degree before the more advanced need levels such as self actualisation, esteem, love/ belonging ,and safety are met. It can be argued that the failure of Gerrys family to meet his basic needs had a profound effect on his development. This argument is supported by Balter, Catherin Tamis- Lemonda. They argue that children growing up in poverty develop developmental delays in intellectual development. Social, emotional and behavioural problems (Balter, Catherin Tamis- Lemonda 2003: p.391) (cited Chafel, 1993 and Garbarino, 1993). Poverty goes hand in hand with gross inequality, unemployment and adverse consequences for poor people and society as a whole. Deprivation experienced by poor families affects their quality of life, their health and life expectancy and the education outcomes of their children. Poverty brings despair and fear Rebach and Bruhn (2001: p. 369). This argument is supported by Spode and Saracho, (2006) (cited in Duncan and Brook-Gunn, 1997), who say that children growing up in poverty develop more emotional and behavioural problems than children who live in above the poverty line. This is because early cognitive and behavioural outcomes show to predict later school success. Another challenge that Gerry encountered was maternal deprivation. This occurred when his mother was in hospital during the birth of Lily and as a result, Gerry had to be looked after by his grandmother. According to Bowlbys (1953, 1969) (cited in Smith, Cowe and Blades 2004 p106) maternal deprivation hypothesis, children should not be deprived of contact with the mother during a critical period when the primary attachment relationship is being formed. He also believed that both mother and baby were predisposed biologically to stay in contact and only this relationship would allow normal development. However, critiques of Bowlby like (Oakley 1981) (cited in Holmes 1993: p. 45) argue that to generalise that any separation of mother from child in the first three years of life is likely to be damaging is unwarranted. Oakley further argued that there is no harm in entrusting the infant to the care of a responsible grandmother or baby-minder. However, Archer (1992: p.32) states that Hinde and his colleagues studied the effects of shorter periods of separation from a mother on later behaviour in young rhesus monkeys. The outcomes from the studies indicated by the infants experienced mild disturbance and frustrating situations. It can then be argued that Bowlbys maternal deprivation hypotheses is better placed in explaining what Gerry went through during his separation from his mother. Another challenge that Gerry faced in his infancy was siblings rivalry. This took place at the arrival of the new born Lily. Dun (1993) (cited in Shaffer 2009; .p 388) argues that after a new baby arrives, mothers typically devote less warm and playful attention to the older child, who may respond to this perceived neglect by becoming difficult, disruptive and less securely attached. This results into a spirit of completion, jealousy or resentment between siblings. It can then be argued that the birth of Lily when Gerry was barely two years old might have left Gerry feeling neglected and unwanted because his mother had to give her attention to the new born Lily. Furthermore, Gerry experienced a long-term effect of the extreme war-related trauma which led him to suffer greater emotional difficulties and environmental distress in life. On top of that he experienced more stress when he moved homes from a familiar environment and away from his peers. According to (Bell et al 1990 and Giffoed 1994) (cited in Bell, Greene, Fisher and Baum. 2001), it is augured that environmental distress examines the relationship between the person and his physical environment. More still, Main at al (1985) also adds that the adolescent can become disorganised and disoriented by the loss and trauma if the traumatic experience is not resolved. It can be argued that the war had a profound psychological effect on his development as a 12 year old boy by 1945. Another issue in Gerrys adolescence was lack of positive attitude towards education in school although he changed this attitude while in the army and even chose to pursue an engineering career. This is because Gerry had grown up in an environment where most people worked in the factories and had low levels of education; he believed that his destiny was to work as a factory labourer since he had no environmental support especially from his father that inspired him to pursue education higher. According to Piagets (1984) (cited in van wormer, Besthorn and Keefe 2007) theory of cognitive development, school related concerns about intelligence, achievements and behaviour of learning are accumulated gradually as a function of environmental support. The Social Learning theory posits that children learn and model their social and cognitive behaviour by observing and imitating adults in their environment (Bandura, 1971). Therefore it can be argued that Gerry did not like education because he had no role model. However, it is notable the time Gerry was about to leave the military school, he was faced with the challenge of knowing who he was and what he was going to be upon returning to the community. Having been born in a poor, uneducated family and neighbourhood, it was time for him to ponder whether to remain as he was in his community or to independently identify himself. According to Erikson (1975)s psychosocial development, it appears that Gerry was faced with a stage of identity versus role confusion where adolescents redefine themselves. It should also be noted that events that happened in Gerrys adolescence seemed to have had a more buffering and compensatory effect than his depriving earlier experiences (Bowlby, 1988). The army offered him the opportunity to learn the engineering trade and one could argue that he may have found replacement experiences in form of role models and focus on career direction which prompted him to stay on even after the national service. At this stage, Gerry realised that he did not have any qualification and because of that, life would be difficult for him upon return to civilian life. However critics of the psychosocial model argue that Eriksons findings were based on clinical observations and his work lack ecological validity or statistical analyses. Although critics do hold such opinions, Rutter, (2003) points out that research results strongly support his notion on basic trust, identity, intimate relationship and the developmental crises. (Rutter, 1993 cited in Ewen, 2003). It can be argued that Gerrys identity versus role confusion was resolved by the army by offering him the opportunity to study engineering. Between the age of 40-65 by Havinghurst cited Karin and Walker, (2009, p 98) Gerry was in his middle adulthood, he faced a life with triviality, stagnation, and decline due to the detachment that happened to him during his infancy. According to Bowlbys, (1969, p. 194) attachment theory, he says that early experience in childhood has an important influence on the development and behaviour later in life and an evolutionary component; The propensity to make strong emotional bonds to particular individuals is a basic component of human nature. However Hazen and Shaver, (1987) argue that the pattern established in childhood has no impact on later relationships. More to the above, Feeney and Noller (1993) say if a child experiences avoidant attachment during infancy, as adults, they will tend to have difficulty with intimacy and close relationships. Such people do not put quality time in relationships, are not bothered when they end and normally avoid intimacy by using excuses (such as long work hours), or may fantasize about other people during sex. Their research also holds that adults with an avoidant attachment style are more accepting and likely to engage in casual sex. However Wagner (1987) argues that an adult should not be blamed for the attachment styles formed in infancy, because what ever happened during that time is not necessarily identical to that demonstrated in adult romantic-attachment. This is because a great deal of time that has gone by between infancy and adulthood. Therefore intervening experiences have played a big role in Gerrys attachment styles. Those described as ambivalent or avoidant in infancy can become securely attached as an adult. More to the above he had little to do with his parents especially his father and neither did he have a good relationship with his son. This was because during Gerrys infancy he missed out on the father-son relationship, therefore one can assume he did not get proper supervision during his adolescence and less bonding with his father hence made him have poor parenting skills. According to Banduras (1971) social-cognitive learning theory, he says behaviour is learned through observation and imitation. However, Watson and Skinners (1920) theories of classical and operant conditioning disagree with Bandura by saying that all behaviour is learned as a response to external stimuli or environment. The classical occurs when an organism learns to respond in a particular way and the stimulus does not evoke that type of response and with the operant conditioning, an organism learns through rewards and punishments. It can then be argued that Banduras social-cognitive learning theory better placed Gerrys learning of behaviour. At the age of 51 Gerry should have been looking back at in his memories and feeling fulfilled with his life, but he was faced with depression and found it hard to accept the death of his mother and father even if he did not get on well with them, the loss of relationship with his son and partners. According to Erikson, achieving a sense of integrity means fully accepting oneself, ones accomplishments, and coming to terms with mortality. Accepting responsibility for your life and being able to undo the past and achieve satisfaction with self is essential. On the other hand, Gerry may have looked back at his life with a sense of doubt or gloom over the lifes worth, hence resulting in a feeling of despair. This led to Gerry not being compassionate, more reflective and judicious, thus less tyrannized by his inner conflict and external demands. More still it is seen that Gerry had a number of loses in life and less love for others, like Edina, Elizbieta and his son Emo, retired on heath grounds. All in all, Gerrys early life has been extremely disrupted; he has had two care placements in total as well as many changes of caretakers during his first year. Evidently Gerry did not have a strong sense of bonding with his family and did not have the opportunity to develop a secure attachment during his infancy and childhood. During his middle adulthood he tried to develop an attachment when he got engaged and married to Edina, but due to his effects of separation during his infancy and childhood his internal working model is of mistrust. This led him to be promiscuous. Poverty goes hand in hand with gross inequality, unemployment and adverse consequences for poor people and society as a whole. Deprivation experienced by Gerrys family affected his quality of life, health and life expectancy and his education outcomes it also caused him despair and fear.

Statutory Rape Essay -- essays research papers

Statutory Rape Laws The term â€Å"statutory rape† is used when the government considers people under a certain age to be unable to give consent to sex and therefore consider sexual contact with them to be a rape. The age at which individuals are considered to give consent is called the age of consent. The age of consent can ranging from thirteen to twenty-one, depending on the limits set by each state in accordance with local standards of morality. Even sex that violates the age-of-consent laws but is neither violent nor physically forced is described as statutory rape. In most jurisdictions, the expressions â€Å"under-age sex† or â€Å"sex with a minor† are more commonly used. After many years of prosecuting statutory rape laws, some people are being to question whether or not these laws when concerning non-violent â€Å"sex with a minor† are actually appropriate and effective in protecting the rights of minors. The people who support statutory rape laws would argue that in any relationship where one legal aged partner is significantly older than the other, the older of the two has a greater power advantage over the younger. Thus even if a person under the age of consent agrees to sexual activity, it is still considered lawfully to be rape, because that person is not mature enough to make a well thought-out decision. Adults fear that the younger person in the relationship may be unconsciously forced emotionally, if not physically, into engaging in sexual acts with their partner. According to the Taking Sides (Issue 17), â€Å"Statutory rape laws are designed, in part, to keep these types of unequal relationships from becoming human nature.† Others who disagree with statutory rape laws claim that the problem arises when young legal aged men, are sentenced to jail for statutory rape based solely on the age difference between him and his partner. These convicted young men state that once the parents of their younger partner find out about the two having sex, the parents just wanted to punish the men. The argument for the opponents of statutory rape laws declared that some teenagers mature faster than others. Consequently, people no matter the age should able to make their own decisions regarding sex, so long as sex remains consensual by both parties. But then again, how can one prove that the younger teenager is more mature than that of their average age? Personally, I support the... ...young girls from sexually abused relationships. According to one study stated in Taking Sides (Issue 17), â€Å"seventy-four percent of women who had intercourse before age fourteen and sixty percent of women who had sex before fifteen report having had a forced sexual experience.â€Å" Another hope is that with statutory rape laws, society will decrease the teen pregnancy rate and the number of young families who are fatherless. Statutory rape laws are valuable in protecting the rights of minors. Possibly, if the laws were revamped to suit the changing attitudes’ of modern society, the law would be more effective. In place of worrying about the misinterpreted claims of statutory rape, prosecutors can focus on the more crucial cases. With more defined modern guidelines, society would be aware of the laws regarding statutory rape and some more pleased. Statutory rape laws are no longer used to prohibit teenagers from having sex. Instead, the regulations are to make certain that the teenagers who are having sexual intercourse are not unknowingly being emotionally forced into it by their significantly older partner’s power. Ideally, statutory rape laws can only improved the lives of teenagers.

A Note Regarding Paul de Mans The Intention Structure of the Romantic Image :: Essays Papers

A Note Regarding Paul de Man's The Intention Structure of the Romantic Image In "The Intentional Structure of the Romantic Image," one encounters a piece of the twentieth-century discussion of the philosophical considerations of language. One can say that Paul de Man really takes the view of Romanticism akin to that of Martin Heidegger's view of poetry in general. Heidegger states that poetry must be a kind of "speaking being" or the creation of something "new" through language.(Note 1) Language itself stands upon itself in poetry according to Heidegger. De Man picks up the broad discussion of what language is with his discussion of the Romantic image. The main thesis of this essay lies in the difference between the everyday consciousness that one has of the concrete world and the consciousness which one achieves through the Romantic image. De Man says that these two functions of the consciousness differ and that the objects one finds in concrete nature are essentially different from those found in Romantic imagery. Paul de Man begins with a discussion of how the simile works in Romantic literature. In order to illustrate his point, he provides a simile from Holderlin. The English translation of this simile may be rendered in two ways according to helpful footnote on page 67. One may either translate, "Words will originate that are like flowers," or, "Words will have to originate in the same way that flowers originate." (Note 2) The latter rendering, that with which da Man concerns himself, provides a relationship between the origination of flowers and the origination of words. This simile relates something which is natural or found in nature, the origination of flowers, to something which does not have the same "objective" existence, the formation of words. This simile of words "originating like flowers" gives one an image which will not correspond to the "natural object," the flowers, as they exist in one's everyday experience of the world. One can take note of flowers blooming in a field, but one cannot sensibly see words blooming in a poem. In order to make his point clear, da Man discusses the difference between what he calls the natural object and the image. According to da Man, the natural object rests "safe in its immediate being." (Note 3) The concreteness of the natural object provides stability in its very being. The natural object does not need to be qualified in the same way that a word does.

Revealing Okonkwos Character Through Proverbs Essay -- essays researc

In Chinua Achebe’s Things Fall Apart, Ibo proverbs reveal Okonkwo’s character, especially his ambition, self-reliance, and respect for elders.   Ã‚  Ã‚  Ã‚  Ã‚  Throughout the village of Umuofia, a belief the villagers have, is the belief in the earth, sun and rain gods. The villager’s religious values are very sacred. If one does not abide by a ritual such as bringing a little kota to an elder or friend, one does not respect. Other beliefs such as whistling at night, and creating violence in the village’s annual week of peace are meant to be a bad omen. The one who is at fault is believed to be cursed.   Ã‚  Ã‚  Ã‚  Ã‚  During one harvest, Okonkwo has had a shortage of yam seedlings, so he looks to Nwakibie and older man of the village. Nwakibie says to Okonkwo the proverb,† Eneke the bird says that since men have learned to shoot without missing, he has learned to fly without perching.†(Achebe 22) Nwakibie was reluctant to give his seeds away before because the borrower would plant the seeds and watch them rot away. The moral of the proverb is that one must learn to adapt to its environment. Okonkwo is a man of honor, and stands for a model of a hard worker, so Nwakibie has no problem lending Okonkwo 800 yam seedlings. Okonkwo has to learn from the planting season, because the weather is the worst ever for raising crops. Okonkwo must learn to adapt and protect his crop. He must make rings of thick sisal leaves to place around the yams. Okonkwo shows...

Floor Cleaning Process

II. FLOOR CARE, CLEANING AND MAINTENANCE A. Floor Cleaning Process B. Stripping/Wet Scrubbing Procedures Submitted by: MC GERALD G. SALDO Submitted to: Mrs. Juliet P. Diloy November 26, 2012 III. FLOOR CARE, CLEANING AND MAINTENANCE G. Floor Cleaning Process A. STRIPPING FLOORS Stripping is the elimination of embedded dirt, oil and old layers of floor finish and sealer. The process completely cleans and prepares floors for the application of new coats, floor sealer or floor finish ( wax ). Floor stripping products are used for this purpose. Supplies and Equipment Needed:MopMop Wringer Hand GlovesFloor Stripper or PolisherWax Remover |Steps |Procedures | |First, clear the area of dirt and spots so that the dirt/soil will|Sweep or vacuum the floor thoroughly. Remove sticky deposits or | |not be absorbed by the stripping solution. |material with a putty knife. | |Place a caution sign to prevent slips on the floor. |Place the sign in the working area â€Å"Wet floor, watch your stepâ € . | |Prepare the stripping solution.The dilution will depend on the |Mix 1 gallon of floor stripper to 4 gallons of water in a bucket, | |degree of soil. Heavy soil needs higher dilution. |for every floor area of 250 square meters. | | |Dilution sometimes varies for different types of stripper. Read | | |the instructions on the label. Dip the mop on the solution. Do not| | |squeeze the mop. Spread the solution and cover the whole area. |Soften the old film to make stripping easier to accomplish. |Spread the solution on the floor with a mop and let it be absorbed| | |for 10-12 minutes. | |Scrub the area thoroughly from the farthest to the nearest. |Use a floor machine with an abrasive pad or brush, depending on | | |the type of floor. | |Pick up the softened and suspended film, dirt and soil. |Use a mop or use a wet-dry vacuum. | |Rinse the floor thoroughly. Remove all cleaning solution, using a clean mop. Use a different | | |mop for rinsing. Make sure the coats are even. | |Let the floor dry completely. |Once dried, the floor is now ready for the application of wax or | | |floor finish. | STRIPPING TIPS: 1. In case of particularly stubborn residuces (example: in the commercial sector) use undiluted if required. 2. Do not allow stripper to dry out on the floor. For this reason, work in sections. . Before stripping floor coverings (e. g. , rubber flooring), check for color and material fastness at an inconspicuous spot. If necessary, dilute Stripper even more and apply several times using a short standing time. 4. Wear rubber gloves during use and ensure that the rooms to be treated are well ventilated. Do not spray sensitive surfaces (e. g. , wood, metal, varnished surfaces) with the cleaning or stripping solution. 5. Store stripping solution in a cool, dry place in, closed, original container. Keep it locked and out of the reach of children. B. SEALING FLOORSSealing follows stripping. A floor sealer-chemical is applied on the floor to protect the surfaces and to act as a bond between the floor sealer and the finish (wax). Sealing helps to smoothen rough surfaces and scratches. It also protects the floor of other types of floor abuse thereby enhancing its appearance. Supplies and Equipment Needed: Wet Mopplastic liner Sealer solution |Steps |Procedures | |1. Prepare the floor area. |Place the caution sign in a visible location. | | | | |Put supplies and equipment in the floor area to be sealed. | | | | | |Put plastic bag (liner) into the empty bucket that is to be used for| | |the sealer solution, then pour sealer into the lined bucket. | | | | |Using the plastic bag liner keeps the bucket clean and keeps the | | |sealer from becoming contaminated with any residue that might be in | | |the bucket. | |2. Dip the damp mop head into the bucket with a sealer. |Wring out gently such that the mop head is wet but does not drip. | |3.Trace/outline the entire area to be sealed. |Start in one of the baseboards in the farth est corner of the room. | | | | | |If the entire area cannot be out-lined before the sealer dries, | | |apply the sealer to the floor along the baseboards covering as much | | |of the traces/outline as possible. |4. Apply the sealer to the floor area. |Work by sections, do a side to side motion, starting from the | | |farthest corner and moving backward toward the door. Overlap the | | |strokes. Avoid having puddles of sealer on the floor. |5. Allow the floor to dry completely before applying wax. |If recoating is needed, follow the same steps above stated. | ———————– Republic of the Philippines CAVITE STATE UNIVERSITY (CvSU) Don Severino de las Alas Campus Indang, Cavite ((046) 415-0010 / 415-0011 ((046)415-0012 Email Address: [email  protected] com STRIPPING SEALING FINISHING MAINTAINING

It 236 Navigation Assignment

Point Navigation IT/236 Instructor †¦ by †¦ The purpose of this paper is to search for and identify examples of how we would like our site navigation to work and function. I have included three different web sites that all use a similar style of navigation which is the same style I would prefer to use with my site. Since their styles are practically the same, I could agree with or use either one of their styles on my site and be satisfied with the way it functioned and the outcome.The apple web site navigation bar, allows the user to click on the tab of interest when ever he/she desires, and go to that section of the site from which ever page they are currently on. And, it is not difficult for the user to know where they are currently browsing either, because the site shows you by changing the color of the tab you’re viewing. The site also has gorgeous images of its products without slow loading times, which allows navigation of the site at great speeds. The user can easily browse the site jumping from tab to tab.Next on the list of choice is, the World of Warcraft site, it may not be familiar to everyone, however it is in the same category of navigation styles that I’m interested in using for my site. Similar to the apple website navigation, is a series of linear icons that allow the user to click and select an area of interest to load that page from what ever page they are currently viewing. It doesn’t matter if they are on the home page or not. This is the Web-structure that I also plan to use for my site.And, as it is definitely needed, the developers of this site have made it easy for the user to identify their current location on the navigation bar so they do not have to question their current location, or ever feel as though they cannot accomplish something on the site because they are lost. Finally, is the Expedia web site, which is primarily used for booking flights and hotels, rental services, even cruise line vacations and more. One can easily view this web page once it’s been entered and executed in the browser’s address bar (sometimes this site naturally takes a bit longer to load).And upon arriving at the site they can, similarly to the other two sites, click on whichever tab they desire based on their traveling, vacation, or rental needs. Without complication the user is capable of viewing their current location and loading the desired web page from what ever location that may be, as it is not required to return to the home page each time the user wishes to view a new section/tab. To my knowledge, each of these three web sites uses the Web-structure for their sites. Meaning the user doesn’t view the site and its pages in a linear manner.They are free to browse however they wish. And in my opinion, this is probably one of the most effective ways for a site to be constructed. All in all, these three web sites that I chose to display the navigation style that I’m inter ested in, all use the same type of style. They allow the user to comfortably jump to which ever section of the web site that they desire, without any required starting points, and at the same time they keep the user informed of which page they are currently viewing. Image here Image here New Image here New Image here

Gender, income and wealth Essay

Gender is a term that has been used many times to describe the different social roles that men and women play in the society. It is also used to explain the biological difference between a man and a woman. However, gender violence, whether on men or on women varies with different communities. Even up to date, there are some societies that still emphasize on the roles and tasks that only men or women can do. Scientific studies on the social life of humans have shown that we are the ones who create inequality amongst ourselves by defining the roles that we should take and leaving those that we don’t want to others. Gender difference is however important because it gives the rights and privileges to both women and men. But if viewed from a negative perspective, gender inequality can be defied as a world wide problem. Gender is one of the many determinants of what income a person should be given. In some countries, it is easy for men to get well paying jobs over women. This is especially the case in the developing countries; where the level of education does not really matter when it comes to job hunting. The situation gets even worse where the big jobs can only be given to the men because it is believed that they are better at decision making than women. Statistics have proved that 46 percent of all labor consists of women. However, women represent 75 percent of all the laborers with the lowest income or wages, and only 13 percent represent women of the best paid laborers. The gender factor is also seen to take effect at many homes, where many people believe that a husband should be earning more than the wife. Many husbands feel inferior, especially when they are unable to provide for their families and the wives take on the role of the provider. They believe that they should be the heads of the family and should be in charge of the major activities, including making important decisions. The fact that wives should be submissive to their husbands should not be mistaken as a reason to be discriminated. In general we can say that the world is facing major challenges because of gender inequality. (Karuna Jaggar, 2007) It is not so easy to measure the relation of gender to wealth. This is because most of the wealth is common within members of the same house hold, which consists of both a man and a woman. However, it is a fact that men are likely to own more assets than women. Women don’t normally own such investments as bonds, stocks or other financial assets as much as men do. Furthermore, most men have retirement accounts, while most women do not have such accounts, and in addition to that, the pensions of women in most cases are less than those of the men. The gender factor also shows that non married households are not as wealthy as the married households. Also, divorced women contribute more to the labor market as compared to the married women. Married women will feel financially secure because of their husbands, but after they are divorced, their economic condition is affected a lot. The same case applies to widowed women. However, divorce does not have a big effect on the men as it has on the women, because they are always working so their wealth is not affected so much. Women who have never been married own the least wealth of all the house holds. They are said to own only a quarter of the wealth that the non married men own. From the late 1980s, the women initiatives have been helping the women to improve their financial security by advising them to start up small micro enterprises. The reason behind the start of the businesses is because they have very low start up costs, and are hence affordable to the women. Micro enterprises are competent, marketable, and require simple management by the owners. These businesses help women with low wealth and poor incomes to improve their financial status. (Karuna Jaggar, 2007) In general, we can say that gender inequality is a factor that is pulling the efforts to civilization behind and needs to be addressed. References 1) Chang, Mariko, 2007, His and Hers: Explaining the Gender Wealth Gap, retrieved on 1/30/2009 from http://www.allacademic.com/meta/p109260_index.html 2) Edlund Lena, Kopczuk Wojciech, 2007, Women, wealth and mobility: National bureau of economic research, New York, Cambridge press 3) Karuna Jaggar, 2007, The Race and Gender Wealth Gap, retrieved on 1/30/2009 from http://urbanhabitat.org/node/2815

Critical Issues in Learning Essay

Processes of learning and the transfer of learning are critical to realize how human beings develop their competencies. Learning is critical as nobody is born with a capability to perform aptly as an adult in society. More importantly, it is necessary to understand the types of learning experiences and critical issues involve within that lead to transfer. Transfer is a capability to extend the knowledge that has been acquired in one context to other context. Educators say that students transfer their learning from one problem to other during a course, from one class in school to other class, between educational institutions and their homes, and from educational institutions to workplaces. Such assumptions regarding transfer of learning involves the belief that it is good to widely educate people despite just â€Å"train† them to conduct specific jobs. (Campbell, et. al. , 2007) Measures of transfer of learning have significance in assessing the level of people’s learning capabilities and experiences. Different types of learning experiences often appear to be same when they are examined by just focusing on remembering (remembering is defined as a quality to repeat the knowledge that has been acquired earlier), but the same experiences look different when transfer tests are conducted. Here are some of the major issues of learning and transfer that have significance in education: †¢ Initial learning is very essential for transfer. A very good amount of knowledge is known about the types of learning experiences that help transfer. †¢ Information that is excessively contextualized will reduce transfer; if the knowledge is presented in the form of â€Å"abstractâ€Å", it can enhance transfer. †¢ All new learning has transfer that is based on earlier learning; this thing is very important while designing instructions to help students in learning. ? 1. REFERENCES 1. Campbell, J. P. , Oblinger, D. G. , Chang, W. C. , Craig, E. M. , Diaz, V. , Fowler, S. B. , Kinley, E. , Little, J. K. , Molholt, P. , Siddall, S. E. , & Trinkle, D. A. , 2007. Top-Ten Teaching and Learning Issues, 2007. Educause Quarterly. Viewed on 16 July 2010, Retrieved from: http://www. educause. edu/EDUCAUSE+Quarterly/EDUCAUSEQuarterlyMagazineVolum/TopTenTeachingandLearningIssue/161828