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Friday, November 29, 2019

The Traditional Malay House Construction Essay Example For Students

The Traditional Malay House Construction Essay This survey is to analyse the modern traditional common Malay house. How is the origin Malay house being transform into modern common houses and what is the consequence of modern-day stuffs. The kampong Baru is located in the capital metropolis of Malaysia, Kuala lumpur. This is a reserved country for the Malay cultural groups. From the instance survey will establish out the climatic consequence of utilizing modern-day stuffs in the traditional Malay house by the undermentioned inquiries: We will write a custom essay on The Traditional Malay House Construction specifically for you for only $16.38 $13.9/page Order now 1: How is the clime of Malaysia? 2: How did the climatic factors of Malaysia influence the design of the traditional common Malay house? 3: How did the traditional common Malay house being modernisation? 4: What are the climatic effects on the modern common Malay house? Introduction In this paper, is to analyze and analyse the influences of Malaysia climatic factors on the design of the traditional common Malay houses. Basically it is portion of the research on the climatic effects on the modern-day building stuffs in the traditional common Malay houses in Malaysia. The survey is more focussed on the adaptation of the local clime on the traditional common Malay houses and how the edifice was transformed into modern common Malay houses through the modernisation procedure besides the effects of utilizing modern building stuffs in the modern common Malay houses. During the early twentieth century, modernisation and colonisation periods the British had brought multiracial immigrants into Malaya. Then, Malaysia defines as a multiracial state that included Malays, Chinese, Indian and others. During the colonisation period, multiracial group is remaining individually. The bulk remaining in countryside largely is Malays group and the Chinese and Indian were remaining in the metropolis. The Malay racial group depends to a great extent on the environment. Villages can be established even a individual traditional Malay house and the extra houses came subsequently. Normally, the edifices that built closely together were normally household members. The most important features of traditional common Malay house are the adaptation natural climatic factors in Malaysia. The traditional common Malay house defines as a richest constituent of Malaysia cultural heritage. The edifices built with local stuffs and local techniques. Largely, the resident will participated in the procedure of design and concept, it is to attest the aesthetic accomplishments of the Malays. The site planning of the edifice based mostly on Islamic beliefs and its environment. The layout was split into two parts, forepart and back paces. Obviously, front portion will be the welcoming guest country and it is decorated with different types of cosmetic workss and flowers. Back pace is the country linked to kitchen and washroom and it is placed near H2O, as the kitchen needs intense H2O use. The matrimonial position besides reflected the architectural manner of the edifice because of the Islamic beliefs. The house signifier had developed and modified over a long period to fulfill most of the cultural, residents demands and fortunes alterations. The traditional Malay houses are bamboo or lumber houses raised on piles ( lumber ) . The edifice largely is a station and header construction with lumber or bamboo walls and a thatched gabled form roof. There are ever big gaps on the sides of the edifice to supplying good airing. From a distance the traditional Malay house seems to incorporate of course with the environment. The big gabled form roofs, dominates the low walls and with different orientations and sizes created an interesting ocular signifier. Overall the Malay house is designed to provide the local climatic factors by assorted airing and local stuffs that are low thermic capacity stuffs. Besides the well adaptation to the environment, the design of the traditional Malay houses are flexible is to provide the demands of user and it evolved a edifice system called prefabricated. Th e edifice has developed a sophisticated add-on system that allows the edifice can be easy extended with the demands of the residents. There were assorted traditional Malay house signifiers can be found in Peninsular Malaysia. Normally, they classified based on the forms of roof. The basic signifiers of Malay house are called the bumbung panjang, bumbung Lima, bumbung Lima and bumbung perak. The most common design of the Malay house signifier was bumbung panjang that with a simple long gable roof, supported by the chief stations. The bumbung panjang is the simplest one of the four roof forms and it is an oldest identified in Malaysia. The bumbung panjang signifier became most popularity used on the Malay house among the poorer users and those built the edifices by themselves. Due to the bumbung panjang house signifier, it is simpleness and go a really efficient roof form for the edifice. Largely the stuff used for the bumbung panjang is attap. Attap is a thatch covered and tied together with nipah and others palm trees that can easy found in the local country. The simple funnel form of bumbung panjang roof is a real ly efficient in airing belongingss. The roof can chill the house efficaciously is because of utilizing the airing wickets at the terminals of the gable called tebarlayar and the airing articulations to supply better airing. Besides the bumbung panjang, the bumbung Lima, bumbung Lima, and bumbung perak are all non origin tradition roof forms, it has modified and developed through foreign influence. Furthermore, the bumbung lima Malay house ever with a hipped roof, the bumbung perak Malay house signifier ever with a gambrel roof and the bumbung Lima house ever with a pyramidic roof. Hence, they are two type of houses believed that were influenced by Dutch and British architecture during the colonisation. Last the bumbung perak house signifier besides known as the bumbung potongan Belanda which is a type of Dutch roof and it is a celebrated roof in East Coast. Originally, infinites in traditional Malay houses can be separated into front portion and back part. Therefore, the nucleus house ( rumah ibu ) or chief country must be at the forepart and the kitchen ( Dapur A ; Rumah Tengah ) country will be on the back parts of the house. The selang is a closed paseo covered by foliages and used to be a linking device for the forepart and back parts. The selang is supplying good airing and natural sunshine come ining the house. Besides the location of the side entryway to the kitchen, it is besides a infinite for womenfolk to socialise and chew the fat. Most of the traditional Malay houses entrance there will be a covered porch called the anjung that acts as a passage topographic point between the private and public infinites. The anjung will merely used to entertain the unfamiliar visitants and it is a favourite infinite for the users to chew the fat and rest. This floor was about 0.5 to 1 metre lower than the rumah ibu floor degree. Beside the anjung was a hanging gallery ( serambi gantung ) where most of the invitees will be entertained here and it is a one measure down from the chief house around 15 centimetres. The gaps in the serambi gantung provide good positions to outside and leting natural airing come ining the topographic point where normally occurred day-to-day activities. At the serambi gantung country can easy detect the embroideries like carving and grill of gaps, bannisters and wall panels. Following to serambi gantung was the rumah ibu, which is the nucleus country and it is the largest country and can specify as multi purpose country for most activities were conducted here. The rumah ibu floor degree was the highest and cleanliness country white the kitchen ( dapur ) was the lowest degree and untidy country of the house. .u2e3265ed71be8f3429b2f97c5dff6364 , .u2e3265ed71be8f3429b2f97c5dff6364 .postImageUrl , .u2e3265ed71be8f3429b2f97c5dff6364 .centered-text-area { min-height: 80px; position: relative; } .u2e3265ed71be8f3429b2f97c5dff6364 , .u2e3265ed71be8f3429b2f97c5dff6364:hover , .u2e3265ed71be8f3429b2f97c5dff6364:visited , .u2e3265ed71be8f3429b2f97c5dff6364:active { border:0!important; } .u2e3265ed71be8f3429b2f97c5dff6364 .clearfix:after { content: ""; display: table; clear: both; } .u2e3265ed71be8f3429b2f97c5dff6364 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u2e3265ed71be8f3429b2f97c5dff6364:active , .u2e3265ed71be8f3429b2f97c5dff6364:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u2e3265ed71be8f3429b2f97c5dff6364 .centered-text-area { width: 100%; position: relative ; } .u2e3265ed71be8f3429b2f97c5dff6364 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u2e3265ed71be8f3429b2f97c5dff6364 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u2e3265ed71be8f3429b2f97c5dff6364 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u2e3265ed71be8f3429b2f97c5dff6364:hover .ctaButton { background-color: #34495E!important; } .u2e3265ed71be8f3429b2f97c5dff6364 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u2e3265ed71be8f3429b2f97c5dff6364 .u2e3265ed71be8f3429b2f97c5dff6364-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u2e3265ed71be8f3429b2f97c5dff6364:after { content: ""; display: block; clear: both; } READ: PTSD Symptoms and Treatments EssayThe chief features of traditional Malay slang houses are it is good designed to provide the Malaysia clime. From the Malay houses we can detect it is designed with a really good apprehension for nature. In the traditional Malay societies, the villagers were straight obtain most of the resources from the natural environment for theirs edifice stuffs, nutrient and medical specialties. To understand better on the influences of local climatic factors on the Malay houses, must foremost understand the local clime, thermic demands comfort and the conditions of the environment that the edifice will construct. Malaysia is located in cardinal South- East Asia and has a tropical conditions. Due to the latitude and longitude, it gives Malaysia a warm humid equatorial that influenced by monsoonal clime. The monsoon clime here comes twice a twelvemonth, the first monsoon season comes during the summer season and the other comes during winter season. The differences between the two monsoon season are summer season conveying tonss of rainfalls and winter monsoon does non convey rain and is by and large dry. The one-year rainfall was averaging 80 inches to 100 inches. Furthermore, the clime here gives hot summer and high humidness throughout the twelvemonth. The temperature here holds around 24 Celsius to 34 Celsius, which gives warm yearss and fairy cool darks. The one-year humidness degree was averaging approximately 75 % or above. The high humidness clime causes the really high H2O vapor in the air. It can filtrate the solar radiation but it besides speeded up the decomposition, and the growing of algae. The local air current merel y comes in from nor-east and southwest these two waies. Normally air currents are in low variable velocity, high variable velocity air current will merely happen when rain. Hence, the local climatic factors here were high temperatures, humidness and solar radiation. Based on the local climatic factors the edifice built here should able to accomplish the thermic comfort. Therefore, rain, inundations and strong air currents must be control to accomplish thermic comfort in Malaysia Malay houses. For thermic comfort, heat will bring forth from the human activities and metabolic procedure. The metabolic procedure will equilibrate and keep the organic structure temperature ( 37celcius ) . The heat will let go of during the metamorphosis procedure of transition of good into energy. The heat loss through convection, conductivity and radiation can be negligible is due to the local temperature are about same as the organic structure temperature. Similarly, the sweat is reduced and the organic structure temperature is diminishing because of the high humidness. The concentrated air envelope blocks the vaporization from the human organic structure and it is easy for m particularly in humid clime. In the edifice airing is of import because air fluxing can take the concentrated air envelope in order to speed up vaporization. Similarity, a edifice without any airing, it will increase the temperature and humidness to an uncomfortable conditions. The chief beginnings of organic structure heat deriving are the local climatic factors conductivity from the edifice cloth. Direct solar radiation is the chief beginnings of organic structure heat gaining, therefore the proper design of commanding the direct solar radiation come ining the edifice is the most of import to accomplish thermic comfort. Besides that, the type of stuffs used is one of the major beginnings because the high thermic capacity stuffs will absorbed heat and emitted to the insides edifices. Therefore, heat addition from solar radiation must be minimized and maximized the airing in order to accomplish the human thermic comfort in the house. Obviously, the traditional Malay slang house is good local climatic control edifice and it besides influences by the local climatic factors. A local design of Malay house must hold the undermentioned factors must raised up on piles ( lumber ) , big opening on side, usage low thermic capacity edifice stuffs ( wood, lumber, Calamus rotang, bamboo ) , commanding the direct Sun radiation, a long thatched steep gable roof by attap, site planning and site layout. From the design of traditional Malay slang house, it is a really appropriate design to provide the tropical clime of Malaysia and it is more suited to the Malaysia clime compared to the modern brick house. The raised up floor in traditional Malay house is maximising the airing in the house every bit good as forestalling the monsoonal rain inundations. The raised floor is barely seen in most modern house and the quality of openness in the edifice is shown by the nothingnesss in its window, airing grills, the clears raised up unders ide and the unfastened insides. There are assorted characteristics supplying effectual airing in Malay house. The intent of elevated the floor on piles is to catch high speed of air currents and the insides with minimal dividers is to maximise the cross airing occur in the edifice. Normally, full-length gap and to the full adjustable Windowss or louvres will environ the traditional Malay house. The carven panels on the top of the Windowss and wooden wickets besides an of import airing device. Behind the airing, the hungering on wooden panels controlled the blaze come ining the house and it besides stand foring the Islamic books. There are two effectual airing devices on a simple gable roof. They are the sail-like gable-end ( tebar layar ) of the roof and the airing articulations called patah both are really effectual airing to direct air to air out the roof infinite. The houses in small town are indiscriminately arranged and seting the tree sagely around the house to let natural flo w through the edifice and integrated harmoniously with nature. The Malay house largely built far apart for future extension to carry through the demands of resident. In the traditional Malay house, there are more nothingnesss than mass and it is a lightweight building utilizing natural stuffs to provide the local clime. The natural stuffs define as low thermic capacity stuffs and it is a really good in insulating. The long thatched roof with big overhands in traditional Malay house has reduced the solar radiation and it besides designed to cut down direct sunshine. The low walls and big overhangs in Malay house, it make the shading easier and reduced the solar radiation besides the blaze from he unfastened skies. Besides supplying good shading, the big overhangs besides gives protection against driving rain. The walls and overhangs have allowed the Windowss to be unfastened in different state of affairs conditions. In add-on, the external environment of Malay house largely covered a nd shaded with trees or flora. This provides a ice chest environment and lessened the reflective of blaze for the house to put in. Traditionally, most of the Malay houses are oriented to confront East-West for spiritual grounds and reduces direct exposure to heat from direct solar radiation. .u4dc27f259657a84f03d3e02ded6c8db3 , .u4dc27f259657a84f03d3e02ded6c8db3 .postImageUrl , .u4dc27f259657a84f03d3e02ded6c8db3 .centered-text-area { min-height: 80px; position: relative; } .u4dc27f259657a84f03d3e02ded6c8db3 , .u4dc27f259657a84f03d3e02ded6c8db3:hover , .u4dc27f259657a84f03d3e02ded6c8db3:visited , .u4dc27f259657a84f03d3e02ded6c8db3:active { border:0!important; } .u4dc27f259657a84f03d3e02ded6c8db3 .clearfix:after { content: ""; display: table; clear: both; } .u4dc27f259657a84f03d3e02ded6c8db3 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u4dc27f259657a84f03d3e02ded6c8db3:active , .u4dc27f259657a84f03d3e02ded6c8db3:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u4dc27f259657a84f03d3e02ded6c8db3 .centered-text-area { width: 100%; position: relative ; } .u4dc27f259657a84f03d3e02ded6c8db3 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u4dc27f259657a84f03d3e02ded6c8db3 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u4dc27f259657a84f03d3e02ded6c8db3 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u4dc27f259657a84f03d3e02ded6c8db3:hover .ctaButton { background-color: #34495E!important; } .u4dc27f259657a84f03d3e02ded6c8db3 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u4dc27f259657a84f03d3e02ded6c8db3 .u4dc27f259657a84f03d3e02ded6c8db3-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u4dc27f259657a84f03d3e02ded6c8db3:after { content: ""; display: block; clear: both; } READ: Depression EssayNowadays, most of the traditional common Malay houses are being transforming into modern Malay house throughout the modernisation period. The Malay houses were modernized due to the emphasis from urban renovation and sociality alterations. The new Malay houses has different spatial layout besides the used of building stuffs and technique. Based on the instance surveies, the Malay houses in the kampong bharu were transformed the roof, wall, pillar and window. The external environment has besides alterations is barely to see high and tall trees merely short trees are planted at that place due to the limited infinite of the compound. The short and little trees besides blocked most of the natural air flow base on ballss through the house. Besides the alterations of external environment, the inside of Malay houses was transformed into more walls to split the suites and infinites. The cross airing and natural air motion were reduced due to the mass partitioning walls inside the house. As I mentioned above, the roof is the most important characteristic because the Malay house were categorized based on their roof types. The Malay house in the campong largely used bumbung panjang compared than the other 3 types of roof. This is because the type of roof is easier to build and cheaper. From the site I have found some houses really utilizing different roof for theirs chief and secondary roofs. The most celebrated combination types of roof in campong are bumbung perak with bumbung panjang and bumbung panjang with bumbung panjang. The long gable steep roof has become gentler for the sloping grades and sing the tebar layar on the gable terminals of the roof were modified the design or closed with wall panels. Traditionally, attap or wooden herpes zosters were the chief stuffs of the roof but by and large now modern building stuffs were frequently used than the traditional stuffs. Besides the transmutation of roof, the walls and the gaps besides modified due to present of n ew architecture during the colonisation period. The traditional wall is made by bamboo and the traditional agreements of drywall were wholly modified. The shuttered Windowss on the wall are one of the important characteristics to demo the feature of Malay house. The faade of the Malay house can be separated into 3 parts, the carved wooden panels supplying better airing largely at the top portion above the window, while the window or adjustable louvres ever built at the center and underside parts. There are some Malay house walls still utilizing the timber board but in the modern building brick walls are replaced the traditional bamboo or timber board wall is due to the care and long lasting jobs. There are 3 chief types of Windowss such as the short window ( tingkap ) , the tall window ( jendela ) and the punched window. The aesthetic wooden bannisters behind the Windowss are being used for safety intents. In beginning of window form, the jendela and tiangkap window have a cardinal characteristic to sort the Windowss form called Jenang pintu. Although, the Windowss in Malay house has the traditional elements but the proportion of the window has modified to slimmer and became closer of the spread between the Windowss. The western punched glass window was adopted modern glass louvres to maximising the airing while keeping the safety of the house. The traditional piles are no longer in usage since pillars are a really of import structural to back up burden from the house. In general, the brick and reinforced concrete pillar were frequently used, with the increasing of concrete pillar highs infinites of underneath became more efficient. In the modern common Malay house merely used concrete pillars and the underneath is normally walled to carry through the demands of user. The transmutation of wooden pillars to concrete pillars is due to the concrete pillars is more suited for back uping the tonss. After brought in the modern building stuffs like Zn, cement, brick, glazing and aluminium louvres window into traditional Malay house has modified the traditional house signifiers and side effects of the high thermic capacity stuffs. The high thermic capacity stuffs are non suited in local clime illustration like the Zn and asbestos roofs in Malay houses are generated more noise during the rains autumn and gives a really hot insides during the twenty-four hours. Besides the climatic effects the used of modern stuffs besides causes the diminishing of traditional aesthetic accomplishments and techniques of making the complicated thatched attap roof. Other than used of Zn and asbestos stuffs, the bricks, cement and concrete are better stuffs use for making walls particularly the wet country parts and stronger constructions for the house. Some of the Malay house has a closed underneath to make the house to double-storey house. Such alteration has transformed the visible radiation and air ed Malay house into solid looking edifice. The full-length wooden window has been replace by the adjustable glass louvres window with aluminium frames. The louvres window has modified the traditional Windowss into smaller and closed the bottom portion of the window. It causes the less efficiency of airing. The Fe saloon in louvre window is for safety intent but it wholly destroyed the quality of openness in traditional Malay house. Throughout the surveies, the traditional common Malay house was design to provide the local clime and it is one of the richest constituents of Malaysia cultural heritage. Besides the adaptation of local climatic factors the houses besides reflected the Islamic belief. The houses were developed and modified until it satisfies the user. Based on the research they are assorted house signifier in Malaysia, they merely can be classified based on the roof types. Overall the traditional Malay house was adapted to the local clime and it is design such as random spacial layout, raised up floor, full-length Windowss and high-insulated roof. The shadowing braid and flora around the house besides helps to chill down the temperature in the house. The orientation of house confronting to east and west was influences by the faiths ground and it helps reduced the direct Sun visible radiation radiation. In the modern common Malay house was transformed and modified to carry through the demands of resident but it still maintained the traditional roof forms. The used of modern stuffs was straight changed the house signifier and brought climatic effects into the house. Second, introduce of modern stuffs the lightweight building Malay house has transformed into more solid looking edifice and it besides causes the diminishing of traditional accomplishments. Overall, the sustainably in modern common Malay house was transformed and besides the traditional house signifiers were changed.

Monday, November 25, 2019

What are the Inherit Problems and Contradictions of Liberali essays

What are the Inherit Problems and Contradictions of Liberali essays Liberalism is a broad church of ideology that has provided the staple set of principles that form modern political thought. Since its inception as one of the core developments of the enlightenment, liberalism has evolved into a vast, all spanning and often contradictory forest of political thought. Though some forms of liberalism seem poles apart they all, for the most part, share the same underlying principles, those being ideas of tolerance, reason, justice and above all the rights and freedoms of the individual. Though many of the principles of liberalism simply became so through association and as a result are not always expressed by other strands of the ethos, the idea of the individual and their rights is the cornerstone and bed rock of all sects and divisions and has been so for the last two hundred years. The end is universal one, what varies so spectacularly are the means. Perhaps many of the contradictions of liberalism stem from the fact that is formed from seemingly opposite ideals. The idea of natural rights, which would now be called human rights, were thought to be self evident by Thomas Jefferson and essential to any liberal society. They were called natural rights because they were believed to be just that; inalienable and undeniable and given to all at birth. Jefferson and the early liberals defined them as Life, Liberty and the pursuit of happiness. British philosopher Locke defined them slightly differently as being Life, Liberty and Property, though perhaps the latter simply reflects his interpretation of happiness. The idea of natural rights was challenged by the contemporary and markedly contradictory notion of Utilitarianism. Utilitarianism was based on ideas of human nature and rejected ideas of natural rights. Utilitarian philosophers believed that individuals are motivated by the pursuit of pleasure and the avoidance of pain. They believed that humans rationally decid...

Thursday, November 21, 2019

The Strengths and Weaknesses of the Educational System in Ghana Essay

The Strengths and Weaknesses of the Educational System in Ghana - Essay Example This project stresses that one of the main strengths of the educational system in Ghana is the government initiative. The government is supportive of the education in the country and has provided many schemes and programs that are supportive of education, both at the basic and advanced levels. Further, these programs have also been instrumental in encouraging students to study. For example, the government provides free education to children of school age. The government has also opened a lot of schools in the country so that education is accessible to students who may be located at far away places in the country. The government had enacted the Education Act in 1960, which sought to provide free education to students. This report makes a conclusion that the educational system in the country is benefited by the reform-oriented mentality of the educational planners in the country. This means that reforms to the educational systems have been implemented, which in turn has improved the qu ality of students in the country. For example, until recently, the educational system was mostly based on traditional systems of education, which had its own drawbacks. The reforms that were implemented in the nineties ensured that vocational and job-oriented courses were incorporated into the curriculum. This meant that more students were able to make a living from the training that they received at school and college. Reforming the content also helped in decreasing the number of drop-outs from schools.

Wednesday, November 20, 2019

The gender class between the past and modern China Essay

The gender class between the past and modern China - Essay Example In today`s world, Chinese women are given greater freedom and opportunities. They are allowed to live a normal life and make their own decisions but even today, the Chinese culture is in favor of men. No matter how much advanced and successful the economy is, men are still preferred more over women and are given greater opportunities. Historically, women were treated as mere creatures rather than members of the human community. The patriarchal structure of the Chinese culture gained a lot of importance during the years 960-1279 CE. During this period of the song dynasty, the gender differences in China reached to its maximum limit. The practice of foot-binding was introduced during this period and though not practiced today, this practice has left a number of foot prints (Gender issues in the Chinese culture, Web). Foot binding is a practice in which a girl`s feet are tightly bound to limit female mobility as well as to restrict the growth of girls. It was a totally inhumane practice which was thought to be started in Imperial China during the 10th or the 11th century. It started as a status symbol indicating a high social rank, but unfortunately spread through out China. Although it has been banned by the Chinese government, its effects can still be seen today as some of its victims are still found today. As a result of this practice, the women affected were not able to support their families by working in the fields and made them dependant. During the same period, women were forced to marry against their wishes and after marriage, had to comply with the wishes of her husband as well as her in laws (Traditions of foot binding in China, Web). Confucianism is the foundation of traditional Chinese system, created by Confucius who displayed gender discrimination by placing women at the lower end of a patriarchal domestic family system. This theory was supported by the initiation of the Neo-Confucianism which placed more restrictions of women. The teachings of Conf ucius were further strengthened by Ban Zhoa`s â€Å"Lesson for girls†. Apart from the practice of foot binding, female infanticide became quite common. The Chinese men only cared about their sons as they would carry forward the family name. The girls born in their family were treated as dirt and were either left to die or were even sold to rich families as mere objects and slaves. Families in China have favored sons over daughters in the past as well and this has increased the number of men in China today. There have been infinite cases of infanticide, better treatment of baby boys than baby girls and abandonment of new born baby girls. This increase in the number of Chinese men has been made possible by advances such as ultrasounds which make it possible to know the sex of the baby about to be born. This has been supported by factual evidence as the number of male births has increased from 108 in 1980s to 120 in 2000. This problem was worsened by the one child policy by the Chinese authorities and people were reluctant to give birth to baby girls as their only child. This increase in the number of men has been predicted to result in a rise in crime rates of sexual violence and other social crimes (China`s great gender crisis, Web). The problem of surplus of women has been felt by the Chinese authorities as they have made it a part of the country`s fie year plan to cut the ratio of the sex gap to 112 or 113 by

Monday, November 18, 2019

Cost Benefit Analysis Math Problem Example | Topics and Well Written Essays - 3000 words

Cost Benefit Analysis - Math Problem Example Asymmetric information can lead to disappearance of markets or rather inefficient allocation of resources, which causes the deadweight loss (Brent 98). A deadweight loss can be illustrated on the basis of the following graph. In the absence of government interventions from asymmetrical information, the market is likely to be inefficient thus causing a consumer surplus gain represented by CFEG and a consumer surplus loss represented by DGB. The graph CFEG+GEB represents the producer surplus. Therefore, the deadweight loss in this respect will be represented by DGB+GEB. Therefore, in the absence of the government interventions in a market with asymmetrical information, there is likelihood that the market will experience a deadweight loss represented by the graph DGB+GEB. b. Briefly describe a policy that could partially or entirely eliminate the deadweight loss resulting from information asymmetry. Solution: Deadweight loss results from the inefficiencies within various markets especia lly with respect to asymmetrical information. Efficient markets need symmetrical information to both buyers and producers. In the event that one party has more information than the other then there is likely to be inefficiency within the market, which definitely leads to deadweight loss. Nonetheless, various government policies can be employed in order to eliminate the deadweight loss resulting from information asymmetry (Brent 79). One such government policy is provision of adequate information in various sectors through various interventions such as cost-subsidization policies. The cost-subsidization policy will assist in making sure that every individual buyer has adequate information and access to specific services. c. Use the diagram, indicate the benefits, costs, or transfers that would result from implementing your policy (show these areas on your graph) and describe discuss each. Solution: The government’s involvement in eliminating the deadweight loss is likely to yi eld to various benefits, costs, and possible transfers. Through cost-subsidization programmes, the government will enable the customers to achieve social benefits hence reducing costs in respect to acquisition of goods. The following diagrams illustrate how gained social surpluses will assist in eliminating deadweight loss caused by the information asymmetry. In the above figure, the involvement of the government through cost-subsidization has caused an increase in the social surpluses hence making it possible for the elimination of the deadweight loss within an inefficient market. Another graph illustrating the significance in terms of the costs, benefits, and transfers that consumers may derive from government inventions involving the cost-subsidization policy that aims at providing adequate information regarding the market is represented below. This graph provides an illustration of how consumers benefit from the government invention. The benefits are increase in government reven ue on one hand and gain in the consumer surplus. However, the transfer experienced is the shift of surplus from consumers to producers hence bringing about loss or cost to producers as they lose their surpluses. d. Describe any benefits, costs, or transfers that do not show up in your diagram. Solution: Even though benefits, costs, and transfers are illustrated in the above graphs, there are some costs, benefits,

Saturday, November 16, 2019

Erp Implementation At Lupin Information Technology Essay

Erp Implementation At Lupin Information Technology Essay Lupin is a transnational pharmaceutical company producing an extensive range of quality specific generic and branded formulations and APIs in more than 70 countries like India, USA, Japan, South Africa, Australia, Philippines, with its headquarters located in Mumbai. Lupin was found in the year 1968 by Dr. Desh Bandhu Gupta who had the vision to fight life threatening infectious diseases and manufacture drugs which had superior quality. His dream has steered Lupin to be a part of Indias top 5 pharmaceutical companies. Lupins success story begins with the manufacture of tuberculosis drugs followed by a range of intermediaries and APIs and it also strengthened its position by making innumerable formulations. Financial Performance The following statistics about Lupin have been impacted by the recent changes in its business integration processes. In FY 2010, net sales grew by 26% to INR 47,405 million up from INR 37,759 the previous year and net profits grew at 36% to INR 6,816 million compared to INR 5,015 million in FY 2009 Manufacturing facilities Lupin has formulation plants at 5 different locations namely Aurangabad, Jammu, Mandideep, Goa and Indore and API plants at Ankaleshwar, Mandideep, Tarapur and Vadodara. Its ultimate aim is to deliver quality and scale, with successful integration of their capabilities and capacities to deliver a wide product portfolio that caters to the varied needs of diverse markets. Precisely committed to quality, safety and the environment, most of their manufacturing facilities have been inspected and approved by the US FDA and UK MHRA, WHO, Australian TGA and Japans MHLW. RD Research will continue to be the main driver for Lupins success. Lupin has a state of art Research and development centre at Pune, Maharashtra. It is a 19 acre land with more than 320 scientists working there. Lupin has 145 patents filed and 53 patents granted worldwide. BACKGROUND BEFORE ERP IMPLEMENTATION As we see above, with extensive manufacturing facilities and products coming in mainly from research, to sustain its position in the market it was essential for Lupin to integrate its manufacturing units by enhanced connectivity between them. In the year 2002, it had operations spread across 5 plants and more than 30 depots to manage. They were at this time using the FoxPro based systems. This system would not work online and the key issue with it was it used to take almost 10 days to get the month end sales figure compiled together and presented to the authorities. With this key problem in the backdrop, Lupin felt the need to adopt and implement an ERP system for its operations. At this point, Lupin initially went for a localized ERP version which was specific for every location and as per location specific requirements. But the problem here was decentralization. Lack of cohesion hampered the successful implementation of this. Thus a ERP software which would help Lupin set up, implement, monitor and evaluate business processes and then make it possible to integrate that information so that management may take a review of efficiencies was required. TIMELINE FOR IMPLEMENTATIONS OF VARIOUS ERPs AT LUPIN IMPLEMENTATION OF SAP ERP Impact SAP ERP package has benefitted LUPIN by streamlining business processes increasing accessibility and connectivity. From the time of implementation, Lupin has not required any additional staff in the service areas like accounting, IT, finance and HR. The 4 main modules, namely materials, production and quality management, have been adapted into the system. After implementation the company has doubled in size but this was possible with the same number of people. It also improved ease of access to available information. For instance, now even a sales manager has access to real time data with respect to the inventory levels which was not possible earlier. Online connectivity has improved the online accounting system considerably. It has also enhanced the inventory tracking and helped in materials planning as now the required raw materials can be ordered online, resulting in cost saving to a large extent. Implementation Problems and its overcoming Lupin had to overcome certain hurdles for the successful implementation of this ERP package. Some of these included user training including basics such as the mere operation of a computer; master data supervision, day to day trouble shooting and configuring new business processes coming into the system as per requirements. All these problems were mainly done by several rounds of user training, interaction, discussions which was mainly done by IBM. Also the 1st problem faced for implementation included to get all the disjoined systems connected online. This was done by establishing a complete VSAT network and Lotus workflows. This implementation was done by IBM and the initial investment including up gradation of network, hardware installations and cost of implementation cost Lupin around Cr.15. NEED FOR MORE ADVANCED AND SPECIFIC ERP MODULES Between the years 2003 and 2008, Lupin had successfully got US FDA approvals for plants in 5 places across India. These approvals specified stringent quality levels which needed to be measured and tracked daily. Sales and order management, travel and expense management and environmental and safety compliance management also become more and more important. It had started operations in Japan, South Africa, Australia, Germany and others through acquisitions. Regulatory compliance across these different countries needed to be managed. Accounting and financial reporting compliance was also a requirement. It had started its own research centre in Pune which required extensive information protection and security. Management of investigator sites, proper documentation, site agreements and contracts management were some other problems faced by the company. Increasing end-user productivity, product design cost estimations, shared services for HR, talent retention and attraction, procurement were some other business need faced. SOLUTIONS There were 4 major technology changes that were made to overcome a majority of these problems. Upgradation of existing SAP software to SAP ERP 6.0 Laboratory Information Management System (LIMS) from LabWare Quality Management System Enterprise version from Novatek International Language Independent Proof Reader Enterprise version from Novatek International Lupin has been successful in gaining a competitive advantage by using enterprise resource planning systems in combination with its existing systems. The major reason for this success lies in the fact that it decided to choose an ERP vendor which was familiar with the pharmaceutical industry and this gave it the advantage of financial savings and increased efficiencies. ERP IMPLEMENTATION SAP ERP 6.0 BUSINESS CHALLENGE ERP 6.0 ENHANCEMENT IMPACT Support growth plan Service in new therapy areas and business segments Accounting and Financial report Compliance: Enhanced contract accounting and collections Automated allocations and balancing by multiple dimensions Ability to operate a HR shared service center New general ledger for consolidated financial statements Better management of internal controls of 8 manufacturing units across the globe Contract Accounting with almost 10 contractors Advanced financial supply chain management Universal work lists for global operations Time management HR administrator Ensure quality compliance in products Ability to import rules regulations from third party providers Support for OSHA Monitoring dangerous material Increased support to: Occupational health Waste management Industrial hygiene Hazardous material management These factors are of utmost importance for a pharmaceutical company Sustain position of Global market leader in several drugs like cardiovascular anti-tuberculosis Better planning Better forecasting tools Investment tracking Superior product costing module Enables express Planning Business consolidations Product design cost estimate Important from global operations point of view Improve operational efficiencies in core business processes while bringing down interim costs Sales Order Management Better order-entry process Support to internet sales Price configurations Travel Expense management Speedy expense reporting Better travel planning Order quotation management Automated credit card feeds Integrated mileage calculation Mobile travel expense Integration with travel agency The implementation was done by a multi disciplinary core team from Lupin in partnership with Bristlecone, a company which specializes in SAP supply chain ERP implementation. Increasing end user productivity New application interfaces Updated role-based access Greater use of adobe interactive forms Self-serviced employees, managers Employee interaction center Laboratory Information Management System (LIMS) from LabWare Need Patent of new drugs is a very integral part of pharmaceutical companies. Also at Lupin, documentation for intellectual property management was not organized and the IP registration rules were becoming more and more stringent. Another problem faced at Lupin was that research labs were treated as a separate part of the business. As the pharmaceutical industry has gradually progressed, it has been seen that research laboratories have become an integral part if the company want sustainable growth. The key problem here was that it was difficult to communicate RD with other business systems like MRP and Process Control System. WHY LabWare LIMS Can be integrated with SAP ERP The core code is separated from the configuration and thus allows LIMS systems to be implemented with ease. Easy Upgradation Scalable architecture for centralized operations at Lupin Multi lingual support which allows application across Lupins operation globally High level of security required by research laboratories in the pharmaceutical sector Compatible with any browser including Mozilla FireFox operated in Lupin LIMS Implementation Support for LUPIN Templates were designed in accordance with the requirements of Lupin as decided by the core team. Some of the important templates designed were stability testing, environment monitoring and QA/QC manufacturing. The following chart gives an indication of the various modules of LIMS used by LUPIN Main Business System(s) Electronic Document Management Systems (EDMS) Project Management (PM) Customer Relationship Management (CRM) Testing/Stability/Shelf-Life Please refer appendix 1 for snapshots of stability and shelf life testing using LIMS Please refer appendix 2 for snapshot of a summary report of sample testing prepared by LIMS Impact: The benefit seen after the implementation of LIMS was that today when Lupin develops a new product, LIMS is used to; Test the new prototype product. Scale up manufacturing of the product Release to the market Testing defective samples after production. Environment monitoring Storage of historical research data Full sample tracking User certification Instrument and calibration management Standards reagents management Full auditing Report and sample scheduling Bar coding Please refer appendix 3 to get detailed understanding of how modules work, and information flow within the system using LIMS Quality Management System Enterprise version from Novatek International Need: Risk Reduction Integration to Key Systems Reporting: Documentation Flexibility Industry Best Practices Document Management Application Modules: SOPs, policies, work instructions Batch records Certificates of Analysis (COAs) Regulatory submissions Regulatory correspondence CAPA objective evidence Documentation related to change control Validation documentation Manuals, instructions Employee training and qualification records Project documentation Investigation documents, photographs, etc. Contractor batch records, quality records Audit reports and follow-ups Impact: Allows compliance with industry standards like 21 CFR Part 11, 21 CFR Part 210, 211, and ISO Consistent with FDA Compatible with ERP Maintenance of quality across different plants Reduce re-works scrap cost Reduce cycle time and process down time By implementing this software, Lupin has been able to manage audits like GMP/GLP/GCP, Clinical support audits, internal quality audits, site audits, pre-clinical studies etc. Language Independent Proof Reader Enterprise version from Novatek International This software is basically related to Automatic packaging. It has an Analyzer which proof reads insets, cartons and other printed material. It is language indifferent and hence most suitable for Lupin packaging as Lupin is a supplier of drugs across the globe. This software allows to spot and correct not only discrepancies between characters but also changes in color and pictures. This is very important for any drug packaging as it has life threatening outcomes. SOLUTIONS FOR THE FUTURE Lupin plans to implement more applications like the Human resources, to control attrition rates and developing the internal organizational structure. ERP 6.0 has been successful in bringing together core business components. Lupin now plans to upgrade to SAP Netweaver 7.0 and also Business Intelligence for a more extensive and specific approach to pharmaceutical operations. Personally, I believe the company should aim at integrating their system with the customers i.e. contract manufacturers to enhance their supply chain further. Bandwidth and infrastructure are the two biggest setbacks that Lupin is currently facing and needs to improve upon. APPENDIX Appendix 1 LIMS from LabWare Module: Testing Stability of a product (Various graphs for pH testing have been produced) Appendix 2 Snapshot of LIMS showing a summary report of a sample produced Appendix 3 Modules used in LIMS along with their information flow throughout the system

Wednesday, November 13, 2019

Knights of the Golden Circle Essay -- American History, Bickley, Valla

In 1854, a medical practitioner of ambiguous credentials, George W. L. Bickley, founded the Knights of the Golden Circle. Headquartered in Cincinnati, Ohio, the Golden Circle was complete with passwords, quasi-Masonic rituals, secret signs and symbols. The Knights of the Golden Circle (later called the Order of the American Knights and, by February 1864, the Sons of Liberty) (Bruce Tap, Over Lincoln Shoulder, 73) quickly hatched lodges throughout Kentucky, Missouri, Iowa, Illinois, Indiana, and Ohio. To identify themselves, members wore the head of Liberty cut out from the old-style copper pennies. (Tap, 74) Affectionately, their enemies called them Copperheads, a reference to the venomous snake. Although there were many, it is arguable that the antiwar Copperheads rallied the most passionate around one leader, Clement Vallandigham. Born on July 29th, 1820 in New Lisbon, Ohio, Vallandigham was a brilliant individual, whose young mind at age two knew the alphabet, at twelve, spoke Greek and Latin, and who entered Jefferson College in Philadelphia at the age of seventeen. At nineteen, Clement Vallandigham became principle at Union Academy in Maryland, and at twenty was editor of an extremist Democratic newspaper. (Tap, 6) Later in life, Vallandigham gained the reputation in Ohio as an unbeatable, eccentric, defense attorney. After a term as governor of Ohio, Vallandigham was elected to congress with the platform of anti-Abolitionist Democrat, advocating Confederate Independence and denouncing emancipation, but was defeated in 1862. (Chandra Manning, What This Cruel War Was Over, 99) In his last speech before Congress, Vallandigham urged his countrymen to stop fighting. (Roger L. Ranson, The Confederate States of America: What Mi... ...nited States. (Ranson, 160) Lincoln’s reputation however won by over 400,000 popular votes and easily confirmed an electoral majority. Several states now allowed their soldier citizens to cast a ballot, a first in United States history. Soldiers in the army gave Lincoln over than 70% of their votes. (Manning, 148) Meanwhile, as the list of dead and wounded hit northern newspapers, Vallandigham returned from Canadian exile to attend a convention condemning this â€Å"unnecessary war† and adopting resolutions in favor of an â€Å"immediate cessation of hostilities† and a negotiated peace. (Manning, 149) Once again up to his old tricks, Vallandigham would later disguise himself by stuffing a pillow under his shirt and donning a false mustache just in time to denounce Lincoln publically in the 1864 presidential election, where at which Lincoln will ignore him. (Dickson, 316) Knights of the Golden Circle Essay -- American History, Bickley, Valla In 1854, a medical practitioner of ambiguous credentials, George W. L. Bickley, founded the Knights of the Golden Circle. Headquartered in Cincinnati, Ohio, the Golden Circle was complete with passwords, quasi-Masonic rituals, secret signs and symbols. The Knights of the Golden Circle (later called the Order of the American Knights and, by February 1864, the Sons of Liberty) (Bruce Tap, Over Lincoln Shoulder, 73) quickly hatched lodges throughout Kentucky, Missouri, Iowa, Illinois, Indiana, and Ohio. To identify themselves, members wore the head of Liberty cut out from the old-style copper pennies. (Tap, 74) Affectionately, their enemies called them Copperheads, a reference to the venomous snake. Although there were many, it is arguable that the antiwar Copperheads rallied the most passionate around one leader, Clement Vallandigham. Born on July 29th, 1820 in New Lisbon, Ohio, Vallandigham was a brilliant individual, whose young mind at age two knew the alphabet, at twelve, spoke Greek and Latin, and who entered Jefferson College in Philadelphia at the age of seventeen. At nineteen, Clement Vallandigham became principle at Union Academy in Maryland, and at twenty was editor of an extremist Democratic newspaper. (Tap, 6) Later in life, Vallandigham gained the reputation in Ohio as an unbeatable, eccentric, defense attorney. After a term as governor of Ohio, Vallandigham was elected to congress with the platform of anti-Abolitionist Democrat, advocating Confederate Independence and denouncing emancipation, but was defeated in 1862. (Chandra Manning, What This Cruel War Was Over, 99) In his last speech before Congress, Vallandigham urged his countrymen to stop fighting. (Roger L. Ranson, The Confederate States of America: What Mi... ...nited States. (Ranson, 160) Lincoln’s reputation however won by over 400,000 popular votes and easily confirmed an electoral majority. Several states now allowed their soldier citizens to cast a ballot, a first in United States history. Soldiers in the army gave Lincoln over than 70% of their votes. (Manning, 148) Meanwhile, as the list of dead and wounded hit northern newspapers, Vallandigham returned from Canadian exile to attend a convention condemning this â€Å"unnecessary war† and adopting resolutions in favor of an â€Å"immediate cessation of hostilities† and a negotiated peace. (Manning, 149) Once again up to his old tricks, Vallandigham would later disguise himself by stuffing a pillow under his shirt and donning a false mustache just in time to denounce Lincoln publically in the 1864 presidential election, where at which Lincoln will ignore him. (Dickson, 316)

Monday, November 11, 2019

Accounting standards and principles Essay

In 1973, international accounting standards committee issued international accounting standards (IAS) which lasted till 2000 when they were replaced by IFRS. These are standard based principles, accounting practices guidelines, interpretations and framework adopted by the (IASB) (Epstein & Jermakowicz, 2010). In 2001, IASC was replaces by IASB which was mandated in setting international accounting standards. The objective of IFRS is to make companies financial statements to reflect truth and fair view of companies’ affairs as at particular date (Epstein & Jermakowicz, 2010). Generally accepted accounting standards are principles and accounting guidelines recognized by a given territory, jurisdiction or most countries especially the United States to supplement the role and objectives of IFRS. Financial statements should be presented, summarized and recorded based on particular generally convections, rules, ethics and standards in a certain jurisdiction i. e. GAAP. Formulation of GAAP and IFRS For consistency and fairness in financial statements which detail the performance of a company, certain rules and standards must apply. See more: Satirical elements in the adventure of Huckleberry Finn essay These are commonly referred to as â€Å"generally accepted† and all accounting professionals apply them as appropriate and ethical. Failure to apply them in accounting field result to agreed penalty by either body governing the practice or the territory restraining unethical practices to professionals. Various committees and bodies are put in places as setters which formulate and develop these accounting standards. International Financial reporting standards are developed and formulated by International Accounting Standards Board while Generally Accepted Accounting Principles are formulated by local financial reporting standards board. In the United States, the establishment and development are influenced by the United States Securities and Exchange Commission (SEC), American Institute of Certified Public Accountants (AICPA), Financial Accounting Standards Board (FASB), and Government Accounting Standards Board (GASB) (Miller & Bahnson, 2002). All these bodies and committees have different roles and objectives which are agreed upon on influence to different accounting sectors profession generally accepted principles. International financial reporting standards are based in International Accounting Standards which are accepted globally. ISA changed its operations in 2000 and IFRS were added to cope with the changing dynamics of global accounting profession. Through discussions, contributions and comparison agreements, different bodies through their representatives contribute to the principles developed by IASB. Complete responsibility in all technical matters that include; preparation and issuing of international financial reporting standards, are based on the selected IASB (ISCF& IASB, 2007). Thus, the efforts of IASB involves, setting standards, formulating process of adopting standards ensuring the needs of different countries in the globalizing accounting profession (Mwaura & Nyaboga, n. d). Difference between GAAP and IFRS GAAP and IFRS have difference in their jurisdiction of usage, enforcement and the way these standards are formulated. International financial reporting standards are globally recognized accounting standards, which are set by IASC from 1973 to 2001 and from 2001 by IASB. GAAP are accounting standards recognized as â€Å"generally accepted† by the United States. In summarizing, recording and presenting accounting information within a nation, the process is dictated by rules and convection of GAAP in the United States. International accounting standard board does not directly set or control provisions of rules and convections adopted by GAAP. Standards set by this powerful board are based from agreements and suggestions from various local accounting boards e. g. Kenya accounting board (KAS). Various nations will try to incorporate the set standards within the GAAP in their country. FASB in America has a mandate to set accounting rules, convection and standards that are later adopted by the US GAAP (Mwaura & Nyaboga, n. d). This means that the role of formulating and developing the rules and standards principally lie to the local accounting boards. Various nations have made it compulsory for their accounting practice to adopt IFRS rather than developing jurisdiction GAAP (Mwaura & Nyaboga, n. d). In addition, differences on the implementation and formulation exist in financial presentation between GAAP and IFRS. These differences are commonly in consolidation, statement of income format, inventory valuation and recognition, earning per share calculations and development cost recognition in financial statement. For example, in United States, consolidated financial statements are prepared on risk and reward models while international financial reporting standards prefers control based model where consolidation is done on the percentage of control and influence in subsidiaries and associates (Forgeas, 2008). Risks and rewards is more complicated since risk are subjective valued. Extraordinary items such as depreciation and amortization are included in the income statements under IFRS and in the US GAAP are accounted for after net income. This means extraordinary expenses are not taken to contribute net profits (Forgeas, 2008). Under the US GAAP, companies have option to use either LIFO OR FIFO methods of inventory valuation while in IFRS, LIFO method which is historical valuation method is recommended. When computing for earning per share under IFRS average on interims calculations are not included whereas in the US GAAP, computation requires that individual interim increase in shares be done averagely (Forgeas, 2008). Capitalization on development expenditure is done under IFRS and recognized as fixed asset while in the US GAAP; capitalization is not done on development expenditure but is accounted for in income statement as expenses (Forgeas, 2008). Another difference between GAAP and IFRS is how transactions are interpreted to mean. It is commonly argued that GAAP within a nation is rule based and IFRS is principle based. This means that transactions are interpreted based on the stated rules and standards. Ruled based interpretations lies with the professional judgment on certain transaction treatments in account. For principle based interpretation, the IFRS provide on more judgmental way to interpret transactions. This implies that principles are there to the interpretation of transaction and in rule based is on the professional judgment. The problems arise on whether judgment is accurate professional judgment or guessed professional judgment to transactions treatment (Forgeas, 2008). Benefits of GAAP and IFRS Uses of standardized procedures to financial statements summarizing, recording and presentation to the users bears a number of benefits to both the reporting entity and the user such as shareholder, lenders, creditors or the government taxation organ. Adoption of GAAP in the US and IFRS by other countries gives significant economic and financial benefits to decision making. Both approaches give consistency in managing companies and it is easy to compare companies using the same standards. Both standards put strict measures on deviation from the rules and ethics in a particular standard. In most countries for a company to trade public GAAP and IFRS must be followed and they require all financial statements be subjected to an independent audit and opinion thereby be given on the applicability of standards in the company. These independent accountants (auditors) must certify financial statements and any notes to financial statement have been prepared and to be presented in accordance of either of the standard. These two provide adequate explanations and definitions to transactions, provide needed assumptions to these transaction and methods applied in either computations or accounting for the transaction. By this, companies are able to follow the requirements year by year enhancing comparisons/benchmarks between companies and consistency in business operations. Valuation of various assets and liabilities both at the start and at the end of the year would be different between companies giving hectic time in comparison and auditing. These two standards enhance transparence and uniformity of valuation procedures of assets. For example, valuation of assets like investment and stocks unrealized profits can be ambiguous if such standards are not in place. Conclusion To make financial statement present a true and fairly performance and position of the business at a particular date, financial accounting standards are needed. High quality standards need to be set for reliable information that is adequate and useful to investor or creditor. These high quality standards and enforcement will provide transparency in business operations and promote full discloser to financial information which gives consistent application making statement user perform comparison of year by year and among competing companies.

Friday, November 8, 2019

Applying Marxism to contemporary issues of work and employment The WritePass Journal

Applying Marxism to contemporary issues of work and employment Introduction Applying Marxism to contemporary issues of work and employment IntroductionBibliography:Related Introduction Marx’s extensive writings about society, economics and politics, hold that all society progresses through class struggle. He was particularly critical of capitalism. Marx argued that current society is run by the wealthy middle and upper classes purely for their own benefit and predicted this would produce internal tensions (and eventually self-destruction and the rise of a new form of society, socialism). Marx’s ideas of ownership of production, alienation and power relationships may play a key role in explaining contemporary issues in work and employment such as lack of job security, having a voice within the workplace and discrimination. As stated in â€Å"The workplace and social democracy in the post-crisis age†, the financial crisis and recession have caused a change in attitudes towards employment relationships. More now than ever employees worry about job security. Marx belonged to a period of industrial society, whereby factories had thousands of employees all under one authoritative figure, the Boss or Manager. Job Security in this era was not a massive issue as it is now in contemporary times. The Joseph Rowntree Foundation in 1999 published the results of Job Insecurity and Work Intensification survey and showed that job insecurity had steadily been rising since the second world war. The majority of job insecurity lay in the manufacturing industries and blue-collar workers during the 1970’s and 1980#s but at the beginning of the 1990’s professional and managerial workers had their first great exposure to job insecurity. The information age which we now live in has cost many civil servant s their jobs, due to streamlining of systems through computer technology. White collar workers were much less prepared for the changes affecting their occupation. Because redundancy had never occurred to these workers before, the idea of unemployment caused most to experience anxiety and insecurities. Some argue this is an overreaction when compared to the bigger issue of insecurity experienced by the working classes (Giddens, 2009). Anxieties from job insecurities can lead to â€Å"loss of control† and a link has been made between job insecurity and poor overall health (Burchell et al, 1996). This feeling of helplessness against impending unemployment can be explained by Marx’s theory of alienation. Blauner (1964) argued that the introduction of automation to factories has reduced worker alienation. Automation has helped to â€Å"integrate the workforce and gave workers a sense of control over their work that had been lacking with other forms of technology†.   Evidently having a sense of ownership towards your work and feeling part of a community diminishes alienation and in turn will diminish any sense of job insecurity: as workers will feel their role within the workplace is needed. Richard Sennett (1998) conducted a study of workers in a bakery which had an automated high-tech production line. Ironically none of the workers were actually bakers but workers trained in how to use the machinery, but only how to use the machinery. The â€Å"bakers† had no physical contact with the bread at any point. Computers decided every aspect of the baking process. However, despite the workers being skilled with computers, not one was trained in how to fix the computers when they broke, causing massive disruption amongst the production line. Sennett found that the workers wanted to be useful and fix the computers but did not because the automation had destroyed their autonomy. Computer technology within the workplace has not only led to an in crease in workers’ skills but also a group of clerical, service and production workers who lack autonomy in their jobs, are alienated from their work, and lack job security. Another issue concerning work and employment in the UK currently is the movement of work. In a bid for maximum profit, some companies have moved the work from its country of origin to developing countries, where the work is cheaper.   Now British companies such as Primark and Matalan have been accused of exploiting workers in these other countries because of their extremely low pricing. It is widely known that transnational factories in developing countries use sweatshop conditions, child labour and pay exploitative rates of pay. Any codes of conduct put in place are either sneakily avoided or completely disregarded altogether: â€Å"research consistently revealed an inadequate, if not poor, level of integration of CSR and Code compliance responsibilities in the internal structure of MNEs and suppliers† (ILO, 2003). However, as wrong as we may think this is, it could be argued that there has just been a shift in location of exploitation. Marx argued that the bourgeoisie, or the owners of production, exploited workers during the period of feudalism. Society was divided into peasants who worked on the land and nobles who were paid in terms of both crops and labour in return for protection, during this period wages were practically unheard of. For Marx, owning land and being able to take food from peasants if fundamentally different from being a peasant working on the land. Peasants (according to Marx) were a group with shared interests and attitudes and nobles were another. This still applies to today’s world of transnational corporations (TNCs). TNCs open factories in developing countries where cheaper labour can be found. The motives between TNCs and nobles are not all that dissimilar. Although TNCs have the resources to choose where to place their factories, such as technology, money and power, whereas nobles were born into a position of power and had no desire to move as they were meant to serve a duty to protect the fundamental relationship b etween owner and producer are still the same. Nobles wanted to extract maximum surplus and gain power, peasants wanted to be free or at the very least have more to eat. The introduction of towns and technology created a possibility for â€Å"free† labour it actually only led to new classes such as bankers and guilders and thus created new conflicts. In modern day society Marx’s theory of class conflict and exploitation is still relevant. TNCs take the role of the nobles or the owner of production and sweatshop workers take the role of peasants, exploited for their cheap labour in order for the TNCs to gain maximum profit and inevitable more power. Increasing intensity of international competition, particularly from Far Eastern countries, where wages are lower, weakens unions’ bargaining power (Western, 1997). In the early development of modern industry, workers had little or no political rights and very little influence over the conditions of work in which they were employed. Unions were developed in order to restore this imbalance of power between workers and their employees. Through Unions workers influence within the workplace was considerably increased. Originally, unions were set up as defensive organizations; workers could stop any overwhelming power that employers enforced on workers’ daily lives. Now, workers have negotiating rights with employers (which means they can press for economic benefits and any problems within the workplace can be discussed). Unions have essentially enabled workers to have a voice within the workplace and in turn have helped the working classes battle through their struggle with the bourgeoisie, as Marx highlighted. â€Å"Of all the classes that stand face to face with the bourgeoisie today, the proletariat alone is a really revolutionary class. The other classes decay and finally disappear in the face of modern industry, the proletariat is its special and essential product.† Marx depicted the working classes as in a constant resistance to acquire a voice/power and the introduction of Unions, especially the dramatic influence Unions gained after the second world war, has made this a possibility. However, alongside international competition, there are several other factors that have created a fall in union density within industries. High levels of unemployment due to recession in the world economic activity, particularly during the 1980s has weakened the bargaining power of labour and the introduction of right-wing governments such as Margaret Thatcher in 1979 led to an aggressive assault on unions throughout the 1980s. These attacks on unions can be seen replicated in the recent conservative coalition government as well. But possibly the most prominent of union failings was seen during the National Union of Minors strike in the UK in 1984-5. Marx believed that â€Å"the proletariat is a revolutionary class† and that at some point the working classes would rise against the owners of production. However, this is unlikely to occur any time soon. Union membership has declined considerably in industrialized countries and right-wing governments are not the only source of blame. High unemployment and more flexible production decrease the force of unionism (unionism works well when many people work together in large factories and there is a collective atmosphere). Having considered this though, Unions are highly unlikely to disappear. Workers individually have very little say or power when it comes to their employment and rely heavily on unions to provide this type of support.   The collective strength that unions give to wo rkers enables the proletariat to carry on with their struggle against the bourgeoisie and as long as unions continue to work hard in stabilizing their position within the economic and political sphere then trade unions are likely to be here to stay. However, the chances of their ever being an uprising as Marx has suggested in his writings is dubious. Dwindling memberships to unions suggest people are losing faith in union support and this implies that workers have almost given up in their â€Å"struggle†. One of the aims of unions is to eradicate discrimination within the workforce. Discrimination in the workplace has always been a recurring issue. Gender divisions within the workplace have never been eradicated, nor has ethnicity (not fully anyway). Divisions of labour between genders have been evident in humanity for thousands of years. Inequality in modern day society is seen as wrong. From an economic view point not making use of everyone’s maximum potential regardless of their gender, class or ethnicity is wasteful. From a Marxist perspective, societies that have inequality will suffer. But for women, it can be questionable if women are in the job market at all? Women suffer from a dual burden (Young, 2000). In modern society women are expected to maintain a job whilst dealing with domestic chores and childcare. Because of these responsibilities thrust upon women, women are more likely to be found in certain job sectors which tend to be low in status. Women are more likely to be found in â€Å"poor quality† jobs (part time, temporary, low pay, long hours, unpleasant, few benefits). Again this seems unlikely to be choice (or not â€Å"free† choice) but some have argued that these jobs reflect women’s preference for jobs compatible with home life and child care. Marxist feminists argue that men benefit from family life at the expense of women. Women as mothers are pressured by culture to have children and to take time out of the labour market to bring them up. These children become the workforce of the future at little or no expense to the capitalist class. This also benefits men, because it means that women cannot compete on a level playing field for jobs or promotion opportunities if their first priority is looking after children. But this male dominance is not universal. Some men are even discriminated against in the workforce due to their class or ethnicity. Factors such as language skills intervene causing racial preferences w ithin the workplace. The â€Å"job application culture† we live in requires individuals to give off first impressions that dazzle, however many companies look for image or whether you would â€Å"fit† in to the company. Not having UK qualifications may make applications harder (if an employer does not recognise a level of qualification he is likely to disregard it). Ethnic minority groups come under discrimination, however not all the time and not everywhere. In some companies whereby international relations are crucial to their business, languages skills may come in useful. But still discrimination occurs, whether it is gendered or ethnic. Arguably not making full use of a persons’ skill is wasteful. Economically it should not matter who a person is or what a person looks like for a job to get done. And Marx, in this instance, is correct in stating that not making full potential of every worker will cause society to suffer. Not just at the level of the company, but also at the level of the individual. Bibliography: Blauner, R. (1964) Alienation and Freedom (Chicago, IL: University of Chicago Press) Burchell, B. Et. al (1996) â€Å"Job Insecurity and Work intensification: Flexibility and the Changing boundaries of work† (York: YPS ILO (2003) â€Å"Business and code of conduct implementation: how firms use management systems for social performance† (Geneva: ILO), mimeo Jameson, H. 22 March 2011, â€Å"The Workplace and social democracy in the post-crisis age†, Policy Network, policy-network.net/articles/3981/The-workplace-and-social-democracy-in-the-post-crisis-age, Accessed 25th March 2011 Marx, K. Communist Manifesto. Sennett, R. (1998) The corrosion of character: The personal consequences of work in the new capitalism (London: Norton) Western, B. (1997) Between classes and market: Postwar Unionization in the Capitalist Democracies (Princeton: Princeton University Press) or put poshly appropriate the fruits of our labour but here is the problem according to marx in the evil capitalist system the capitalist (the factory owner) pay the exchange value of labour for an individuals service which is only enough to keep him alive but the capitalist gets the use value of his labour (the total value of the labour) or put poshly appropriate the fruits of our labour but here is the problem according to marx in the evil capitalist system the capitalist (the factory owner) pay the exchange value of labour for an individuals service which is only enough to keep him alive but the capitalist gets the use value of his labour (the total value of the labour)

Wednesday, November 6, 2019

Behavior developes from nurtur essays

Behavior developes from nurtur essays Behavior and emotion is what makes a man, we are all but little playing peices in a big world of mis understood knowlege.We are one of many complex species today because of the history of thoguth and emotion.Although genes influence human behavior,I am going to tell you Ms D, why it is I believe that nurture is a big factor in human behavior. The Fetus sits in it's mothers womb for 9 months. While in the womb, the baby is constantly growing and developing new features. The baby does it's time in its prison like perimiters until the mother gives birth. The baby is alive and well and now into a world wide cycle of being raised, just like many other children around the world. What I mean to say is, our behavior is originated only from the "envoiroment in which we are placed in throughout our upbringing". We do not come out of the womb with certain behaviors that we show today. We simply grow up and expand our range of knowlege and experiance from what is shown around us. I beleive that the humans great ability to learn is one of the best features of a human, if not a close second. "While a gene may increase the likelihood that you'll behave in a particular way, it does not make people do things." which means that we still get to choose who we'll be when we grow up. We all have control over what we choose to do in life and who we will become as people. These choices are triggered by thoughts in the mind. Different minds will chose differently becuase of different experiances and beleifs. This wide range of mind processing creates many differernt behaviors, which can be seen throughout many different people. It is said that "the behavior of an individual often comes from the way that person was raised". Now what does that mean? That means that Someone will act a certain way or respond to somthing from trigering brain cells. ...

Monday, November 4, 2019

Irritable Bowel Syndrome and Peppermint Oil Essay

Irritable Bowel Syndrome and Peppermint Oil - Essay Example Though IBS is rarely associated with any mortality, patients with the irritable bowel syndrome often have poorer quality of life due to its chronic, relapsing nature, increased morbidity and higher health care utilization than persons without the disorder. Although the cause of the disorder is not fully understood, manometric studies have shown that disordered bowel motility may be responsible for causing some of the symptoms. Diagnostic Criteria for IBS as described by Thompson et al (1999) is as follows: conventional therapy, comprising of dietary changes like increasing dietary fibre intake, etc, and drugs such as anticholinergics, antispasmodics, and sedatives is often not significantly effective and may not be tolerated by the patient due to the presence of side effects. Until the precise cause of IBS is understood, treatment would be symptomatic and not curative and would aim at relieving symptoms. In a review of randomized, controlled trials regarding the most optimum therapeutic option for IBS by Jaiwala, Imperiale &, Krroenke (2000), no convincing evidence to support the efficacy of any medication currently being used for IBS was found. In fact the reviewers were unable to reach any significant conclusion as many studies considered in the review suffered from significant flaws in their methodology. Some of the most commonly used therapeutic options in the patients with IBS include, smooth-muscle relaxants, which are beneficial when abdominal pain is the predominant symptom, b ulking agents are used for constipation and anti-motility agents like loperamide for diarrhea. Presently the evidence supports the efficacy of smooth-muscle relaxants in patients whose predominant symp

Saturday, November 2, 2019

Catholic Charities Essay Example | Topics and Well Written Essays - 1250 words

Catholic Charities - Essay Example St. Luke's Addiction Recovery Centre offers rehabilitation services for those with substance abuse. This location is well maintained to ensure that it is able to offer its services in an efficient manner and in a pleasing environment. This is a non-governmental organization, which is non-profit social service organization and is aimed at alleviating human suffering by offering the necessary assistance. It has continued services aimed a restoring dignity to the human race. This has been achieved by operating within the set goals and mission (Addiction Treatment Centers, 2008). The mission of Catholic Charities is to honor God by ensuing that they enhance the quality of life and dignity through offering the necessary support to individuals and families, fighting poverty, building communities and working towards a justice cause. The organization offers different types of services. ... sts immigrants; housing services for the homeless; and behavioral health care which includes counseling, prevention and basic treatment offered in sites like Miami-Dade and Broward Counties. In the organization, I was functioning as an intern in the outpatients department. In this section I offered individual therapy. I also facilitated peer led group services with other people in the organization. Internal structure of the organization The whole organization has about 23 staff working in different programs in the organization. All these people are of diverse origin comparable to that of South Florida. The staff is balanced in terms of gender, ethnicity, disability, age, and professional status. Of all the staff there are 20 females and 16 males which shows close gender equality in distribution. The staff has paid close attention to the ethnicity of the community and has included Cubans, African American people, Puerto Rican, Jamaicans, and there are also white American staff members in the organization. The organization is headed by the president who also acts as the chairperson of the board. Under the chairperson there is the Chief Executive Officer. The Chief Executive Officer delegates the duty to Chief Operating Officer who delegates to Financial Officer and Data Security Officer. In matters of operation efficiency, the organization is very efficient in it operation given the great division of labor and specialization in the organization. Every staff member is assigned to their duties, which they attend to efficiently. The initial treatment plan is usually completed within three days of admission. The treatment plans are revised with the counselor after every 30 days. It ensures that a month before discharge at least 72% complete treatment with no alcohol and