Rebuttal to Killing Them Softly Essay -- Jacob Sullum Tobacco Essays

Rebuttal to Killing Them SoftlyKilling Them Softly, an essay by Jacob Sullum, addresses the issue of Senator Judd Greggs bill to give the Food and Drug Administration go through over tobacco products. This bill would allow the FDA to make such decisions as halting tobacco companies marketing of safer tobacco products and reducing the nicotine content in cig arettes. Sullum argues that by giving the FDA the power to make such decisions, individual consumers would be disadvantaged and lives could possibly be lost instead of saved. If given control of such decisions, the FDA would non allow the introduction of safer tobacco products as they feel this will increase the number of smokers. They feel more people will begin using these products that are advertised as less harmful substances, whereas Sullum feels it would be better for people to change their habits to these safer alternatives. Sullum fails to consider benefits of relinquishing control to the FDA, however. By consideri ng some of the positive results, Sullum skill develop a different opinion and support the bill as he should.One major point that Sullum tries to emphasize is how peoples health will be disadvantaged once the FDA is given control. When making the decision about marketing safer tobacco products, the FDA is concerned about how the introduction of smokeless tobacco will be interpreted by the population as a whole. Sullum, on the other hand, believes the concern should be with individual consumers. He believes smokers could be doing something healthy for themselves if the FDA promoted smokeless tobacco. However, the FDA believes advertising smokeless tobacco as a less harmful substitute for cigarette smoking misleads people and encourage... ...rth thinking about, it is in the outperform interest of the population as a whole that the Food and Drug Administration be given the rights to control the image that tobacco receives and exploit its interdict aspects.Works Cited1Up Health . Tobacco Use - Smoking and Smokeless Tobacco. 2003. 9 Oct. 2003..Just Eliminate Lies. A Division of Tobacco Use Prevention and Control. 9 Dec. 2003.. beef Butts Day. Campaign For Tobacco-Free Kids. 9 Dec. 2003. .Sullum, Jacob. Killing Them Softly. Reason Online. 19 Sept. 2003. 2 Oct. 2003..Teens Against Tobacco Use. American Lung Association. 9 Dec. 2003. .

Proclamation of student concerns :: essays research papers

Proclamation To Address Student Concerns About The Medium News LetterPreamble Presented on this day, November the nineteenth, in the yr two thousand and three, as members of the Rutgers University community who are concerned and dissatisfied with the subject material that has been printed in the magazine The Medium, a student funded organization, we collectively change course that the following measures need to be met and addressed with as much cooperation as possible to facilitate in the propagation of unity amongst Rutgers University students, force, and staff. Rutgers Universitys mission statement, as defined through the following excerpt, is required to be applied to every Rutgers University organization. All Rutgers University organizations are asked to abide by the mission statement of the university in raise to foster a community that is cohesive and indivisibleRutgers, The State University of New Jersey is committed to the ideals of excellence in fostering an enriching l earning community of students, faculty and staff from a broad spectrum of nations, cultures, and historical perspectives. Diversity is an integral component of human experience, and encompasses but is not limited to issues of race, ethnicity, culture, social class, national origin, gender, age, religious beliefs, versed preference mental ability, and physical ability. Our collective goal is to create an institutional consciousness of diversity reinforced with equity and excellence through our policies, practices, and programs of inclusion, non-discrimination, and pluralism for all members of the University Community.WHERE ASThe mission of the university is stated above, The Medium must question its current relevance to the universitys mission. While membership is not neglected on the basis of race, sex, handicap, age, versed orientation, or political and religious affiliation (Medium Constitution), the publication itself does not agree with the universitys mission, nor does it pr ovide an outlet for diversity and respect of other cultures, races, and sexual orientations.WHERE AS The Medium has published and continues to publish hate speech, the environment in which said magazine has and is creating one of racial hostility. Community lines are drawn imputable to racial, religious, gender, and sexual orientation differences, causing the Rutgers University community to be disjointed and without proper unanimity and accord. WHERE AS The Medium has fostered an atmosphere of antagonism, the safety of students, regardless of color, creed, gender, and sexual orientation are in danger. Although opinions are without credit to those they might endanger, the physical sight of such opinions places the Rutgers community in a state of alert and fear.

Mayan Writing :: essays research papers

Mayan musical composition is one of the most beautiful but highly interlacing and difficult scripts in the world. It is a system that uses pictographs and phonetic or syllabic elements. The Maya used this sophisticated style to carve symbols into stone. The most common place for writing was the perishable books they made from bark paper, coated with lime to make a fresh white surface. These books were screen-folded and bound with wood and deer hide. They were referred to as codices, however wholly four remain today because of their perishable nature and Spanish book burning. The Maya writing system was one of the greatest achievements of their civilization.Maya writing also appears on an arrange of materials and in many places such as carved stone, door lintels, architectural stuccos, painted murals and carved on pottery. The Maya believed events were repeated over cycles of time, they kept detailed histories anchored in time by their calendars to predict events. By keeping reco rds of rainy and dry seasons, the Maya could determine the best times to plant and harvest crops. They had developed these accurate calendars that could be used forprophecy. They also were able to predict planetary cycles, phases of the moon and Venus.The Maya, like all Mesoamerican people, used a vigesimal numbering system. The first xix numerals were similar to our English terms, with unique numerals from one through ten, and the numerals eleven through nineteen produced by combining one through nine with ten.The symbols used by the Maya to write numbers-bars and dots- were used throughout Mesoamerica. The dot has the value of one, and the bar has the value of five. The Maya be also believed to have the first cognize concept of zero. This is represented by the elliptical shell.Symbols known as glyphs were used to record non-numerical information. The Maya used logographs (shorthand symbols) for many more words than we do. Another class of glyphs stood for sounds that make up wo rds. Mayan words atomic number 18 generally regular in sound structure. Most of the syllables consist of two or three sounds. There are a little over 800 known Maya glyphs. The glyphs usually contain several elements that are combined to give individual glyphs an oval appearance. The largest glyphic element is the main sign. Maya glyphs appear to me as very complicated. Although some are recognizable as pictures of natural objects, others are very unrecognizable and unclear.

Beowulf - His Last Words :: Epic of Beowulf Essays

Beowulf - His Last WordsIn the society in which the poem Beowulf takes place, war and kingship are normal factors in daily life. Beowulfs world is a very violent society with wars as a dominant part of daily life. Dragons and monsters are a constant threat to the Danes and the Geats. Warriors are a unavoidableness to this war-like society. Beowulf is a hero and an example of a great warrior. He weighs against monsters. In the section of the poem we are about to discuss, Beowulf is ready to rubbish a potassium hydrogen tartrate with his thane Wiglaf. He is going to fight a dragon . Beowulf has no fear of the dragon, because he has fought many enemies that were much more ferocious. For example one of Beowulfs great battles is the fight with Grendel. No one other than Beowulf is brave enough or strong enough volunteer to fight Grendel. We are now about to enter a new age of Beowulfs life. With all his great achievements, he finally becomes king of his homeland Geatland. Even in his old age, his code of honor still obligates him to fight against an evil, fiery dragon. For fifty years he has governed his kingdom well. While Beowulf is governing, the dragon ...kept watch over a hoard, a steep stone-barrow (Norton 55). Under it lays a itinerary concealed from the sight of men. Over centuries no one had disturbed the dragons kingdom until one day when a thief broke into the treasure, laid hand on a cup fretted with gold This infuriated the dragon. The fiery dragon had destroyed the peoples stronghold, the land along the sea, the heart of the country (Norton 57). Wiglaf is the only person who stays with Beowulf to serve his lord and to fight the dragon. Everyone else becomes cowardly and runs into the forest to hide from the dragon. It turns out that Beowulfs sword can not even penetrate the dragon. The dragon gets the best of Beowulf, he ...seized all his neck with his sharp fangs he was smeared with life-blood, gore welled out in waves (Norton 62). Wiglaf, then, summons his wits and they killed the dragon The wound which the dragon had dealt him began to burn and swell at once he felt dire evil boil in his breast within him( Norton 62). Our hero is finally defeated. Even though he is naughtily injured, he still had the strength to break the fifty foot dragon in half.

A Comparison of Vistor Frankenstein and Henry Jekyll Essay -- Papers C

A Comparison of Vistor Frankenstein and Henry JekyllMary Shelleys Frankenstein and Robert Louis Stevensons Dr. Jekyll and Mr. Hyde be two horrific tales of science gone dreadfully wrong. Shelley?s novel eloquently tells the story of a scientist, Victor Frankenstein, who puddles a living monster out of decomposed body parts, while Stevenson?s novel describes the draw of one, Henry Jekyll, who creates a potion to bring out the pure evil side to himself. Although the two scientists differ in their initial response and action to their creations, there are strong similarities between their raging curiosity to surpass human demarcation, as well as their lack of responsibility concerning their actions. These similarities raise an awareness of human limitation in the realm of science the further the two scientists go in their experiments, the more trouble and pain they cause to themselves and to others.In Frankenstein, Victor is extremely aflame astir(predicate) his creation, but o nce the monster becomes animated with life, he is horrified and abandons his work. Dr. Frankenstein, upon seeing the reality of what he had created, had a moment of realization, ? . . . when those muscles were rendered capable of motion, it became a social function such as Dante could not have conceived? (Shelley 57). In the previous quotation, we, the reader, see Victor?s utter shock and abandonment of the project. When Victor notices the creature?s muscles twitching, his eyes are opened to what he has really done ?Oh No mortal could support the horror of that countenance? (Shelley 57). He had not thought about the consequences of creating a being, only the actual task.Unlike Dr. Frankenstein?s abandonment, Dr. Jekyll finds his experiment intriguing eve... ...ankenstein is horrified of what he is done, whereas Jekyll seems to be virtually proud of his scientific accomplishment and homicidal ruse. Both scientists discover that all of their pride and knowledge cannot conquer th e unknown and unimaginable. For this and other reasons, despite their differences, Dr. Frankenstein and Dr. Jekyll are both captivating literary characters that attempt to create and conquer the human mind. By investigating their similarities, we, as readers, critics, and scholars, can more fully understand the mode of scientific thinking and rationale in the 19th century. We also observe the consequences of two characters that overstep the bounds of reality and human conscience.BibliographyShelley, Mary. Frankenstein. New York Penguin, 1983.Stevenson, Robert Louis. Dr. Jekyll and Mr. Hyde. New York, Penguin, 1978.

A Comparison of Vistor Frankenstein and Henry Jekyll Essay -- Papers C

A Comparison of Vistor Frankenstein and Henry JekyllMary Shelleys Frankenstein and Robert Louis Stevensons Dr. Jekyll and Mr. Hyde are deuce horrific tales of science gone terribly wrong. Shelley?s novel eloquently tells the story of a scientist, Victor Frankenstein, who creates a living monster out of decomposed proboscis parts, while Stevenson?s novel describes the account of one, Henry Jekyll, who creates a potion to bring out the pure evil side to himself. Although the two scientists differ in their initial response and action to their creations, there are strong similarities between their raging curiosity to surpass human limitation, as well as their lack of duty concerning their actions. These similarities raise an awareness of human limitation in the realm of science the further the two scientists go in their experiments, the more trouble and pain they typesetters case to themselves and to others.In Frankenstein, Victor is extremely excited about his creation, but once th e monster becomes animated with life, he is horrified and abandons his work. Dr. Frankenstein, upon seeing the reality of what he had created, had a moment of realization, ? . . . when those muscles were rendered capable of motion, it became a thing such as Dante could not have conceived? (Shelley 57). In the previous quotation, we, the reader, see Victor?s utter hurt and abandonment of the project. When Victor notices the creature?s muscles twitching, his eyes are opened to what he has really done ?Oh No mortal could support the horror of that abet? (Shelley 57). He had not thought about the consequences of creating a being, only the actual task.Unlike Dr. Frankenstein?s abandonment, Dr. Jekyll finds his experiment intriguing eve... ...ankenstein is horrified of what he is done, whereas Jekyll seems to be close to proud of his scientific accomplishment and murderous ruse. Both scientists discover that all of their pride and knowledge cannot conquer the unknown and unimagina ble. For this and other reasons, despite their differences, Dr. Frankenstein and Dr. Jekyll are twain captivating literary characters that attempt to create and conquer the human mind. By investigating their similarities, we, as readers, critics, and scholars, can more fully understand the mode of scientific thinking and rationale in the nineteenth century. We also observe the consequences of two characters that overstep the bounds of reality and human conscience.BibliographyShelley, Mary. Frankenstein. New York Penguin, 1983.Stevenson, Robert Louis. Dr. Jekyll and Mr. Hyde. New York, Penguin, 1978.

Organized Marketing of Agricultural Commodities in India Essay

In India, the organised merchandise of boorish commodities has been promoted through a network of regulate securities industrys. closely state governments and UT administrations develop enacted legislations to provide for the regulation of agricultural green groceries markets. While by the end of 1950, there were 286 regulated markets in the country, their number as on 31 process 2006 stood at 7566. In addition, India has 21780 rural degreeical markets, about 15 per cent of which function under the ambit of regulation. The advent of regulated markets has helped in mitigating the market handicaps of producers/sellers at the wholesale assembling level. But the rural periodic markets in general, and the tribal markets in particular, remained out of its suppurational ambit. 11.2 Present Constraints in the System The purpose of state regulation of agricultural markets was to protect farmers from the exploitation of intermediaries and traders and besides to catch better prices an d timely payment for their produce. Over a period of time, these markets aim, however, acquired the status of restrictive and monopolistic markets, providing no help in direct and free marketing, organised retailing and smooth raw material supplies to agro-industries.Exporters, processors and retail bowed stringed instrument operators cannot procure directly from the farmers as the produce is required to be channelised through regulated markets and licensed traders. There is, in the process, an enormous increase in the terms of marketing and farmers end up getting a low price for their produce. Monopolistic practices and modalities of the state-controlled markets have prevented private investment in the sector. Post-harvest losses be estimated to be of the order of 5-7 per cent in food for thought grains and 25-30 per cent in the case of fruits and vegetables. 11.3 Need for Reforms The agriculture sector needs well-functioning markets to drive growth, employment and frugal pr osperity in rural beas of India. In order to provide dynamism and efficiency into the marketing system, large investments are required for the development of post-harvest and cold-chain groundwork nearby to the farmers field.A major portion of this investment is expected from the private sector, for which an appropriate regulatory and policy environment is necessary. Also, enabling policies need to be put in place to encourage the procurement of agricultural commodities directly from farmers fields and to establish effective linkage between the farm production and the retail chain and food processing industries. Accordingly, the state governments were requested to suitably amend their honourive APMC Acts for deregulation of the marketing system in India, to promote investment in marketing infrastructure, thereby motivating the corporate sector to undertake direct marketing and to facilitate a national integrated market.11.4 The section of Agriculture and Cooperation also formul ated a model law on agricultural marketing for guidance and adoption by the state governments. The model legislation provides for the establishment of private markets/yards, direct leveraging centres, consumer/farmers markets for direct sale and promotion of Public-Private Partnership (PPP) in the management and development of agricultural markets in India. Provision has also been made in the Act for brass of State Agricultural Produce market Standards Bureau for the promotion of grading, standardisation and quality certification of agricultural produce. This would facilitate pledge financing, direct purchasing, forward/ future trading and exports. Several state governments have initiated steps for amending their respective APMC Acts. A table indicating the state-wise status of reforms in APMC Acts as on 31 December 2006 is condition at a lower place Sl No. Stage of Reforms 1.States/ UTs where APMC Acts have Madhya Pradesh, Himachal Pradesh, Punjab, been suitably amended. Sikkim , Nagaland, Andhra Pradesh, Chattisgarh, Rajasthan, Orissa, Arunachal Pradesh, Maharashtra and Chandigarh. States/ UTs where reforms to APMC Haryana, Karnataka, Gujarat and National Acts have been partially modified Capital Territory of Delhi a) by amending APMC Act/ Resolution b) by Executive Order Uttar Pradesh. States/ UTs where there is no APMC Bihar, Kerala, Manipur, Andaman & Nicobar Act in operation Islands, Dadra & Nagar Haveli, Daman & Diu and Lakshadweep States/ UTs where APMC Act already Tamil Nadu provides for the reforms States/ UTs where administrative Assam, Mizoram, Tripura, Meghalaya, J&K, action has been initiated for Uttrakhand, Goa, West Bengal Pondicherry and introducing the reforms Jharkhand.11.5 entrepot market places The surgical incision has recently interpreted the initiative to promote modern terminal markets for fruits, vegetables and other perishables in important urban centres in India. These markets would provide state-of-the art infrastructure facil ities for electronic auction, cold chain and logistics and operate through primary collection centres conveniently located in producing areas to kick easy access to farmers. The terminal markets are envisaged to operate on a hub-and-spoke format, wherein the terminal market (the hub) would be linked to a number of collection centres (the spokes).11.6 The terminal markets would be built, owned and operated by a corporate/private/co-operative entity, either by itself, or through the adoption of an outsourcing model. The enterprise could be a consortium of entrepreneurs from agribusiness, cold chain, logistics, warehovictimization, agri-infrastructure and/or link background. The enterprise would charge a user charge for the services provided. The total financial outlay for death penalty of the above component during the Tenth Plan menstruum is Rs 150 crore. The proposed expenditure will be met from the budget outlay of the National Horticulture Mission. The operational guidelines o f the scheme have been circulated to the state governments, which have amended their respective APMC Acts to allow the setting up of markets in the private sector.11.7 Organisations Dealing with trade The division of Agriculture and Cooperation has three organisations dealing with marketing under its administrative control, namely, the Directorate of Marketing and Inspection (DMI), Faridabad the Ch. Charan Singh National Institute of Agricultural Marketing (NIAM), Jaipur and the Small Farmers Agri-Business Consortium (SFAC), New Delhi. 11.8 The DMI is an attached office of the Department and is flinged by the agricultural marketing adviser. Its head office is at Faridabad (Haryana), and branch head office as well as 11 regional offices and the primeval Agmark Laboratory are located at Nagpur (Maharashtra).Besides these, there are 26 sub-offices and 16 Regional Agmark Laboratories (RALs) transmit all over India as per the details given in the table below Regional Offices 1. Delh i 2. Kolkata 3. Mumbai 4. Bhopal 5. Chennai 6. Kochi 7. Hyderabad 8. Guwahati 9. Luckat once 10. Jaipur 11. Chandigarh 11.9 Agmark Laboratories under Regional Office 1. Dehradun 1.Okhla 2.Ghaziabad 1. Patna 2.Bhubaneshwar 3.Ranchi 1.Kolkata 2.Patna 3.Bhubaneshwar 1.Nasik 2.Ahmedabad 3.Rajkot 4.Surat 1.Mumbai 2.Rajkot 5.Panaji 6.Pune 7.Sangli 1.Raipur 1.Bhopal 1.Bangalore 2.Madurai 3.Hubli 1.Chennai 2.Bangalore 1.Calicut 2.Thiruvananthapuram 1.Kochi 1.Guntur 2.Vishakhapattanam 1.Guntur 1. Shillong 1.Guwahati 1.Kanpur 2.Varanasi 1.Kanpur 1.Jaipur 1.Jammu 2.Amritsar 3.Abohar 4.Shimla 1.Amritsar Sub-Office under Regional officeThe main functions of the Directorate are as follows Rendering advice on statutory regulation, development and management of agricultural produce markets to the state governments/UT administrations Promotion of standardisation and grading of agricultural and allied produce under the Agricultural Produce (Grading & Marking) Act, 1937 Market research, survey s and planning Training of personnel in agricultural marketing Marketing flank Agricultural marketing discipline network Construction of rural godowns and organic evolution of agricultural marketing infrastructure.11.10 Grading and Standardisation The Agricultural Produce (Grading and Marking) Act, 1937 empowers the central government to fix quality standards, known as AGMARK standards, and, to prescribe terms and conditions for using the seal ofAGMARK. So far, stratum standards have been notified for 181 agricultural and allied commodities. The purity standards under the provision of the PFA Act and the Bureau of Indian Standards (BIS) Act, 1986, are invariably taken into consideration while framing the grade standards. International standards framed by Codex/International Standards Organization (ISO) are also considered so that Indian produce can compete in international markets. 11.11 During the year 2006-07, the following rules have been prepared and are in the process of b eing notified (i) the Fruits and Vegetables Grading and Marking (Amendment) Rules, 2006, containing grade standards for capsicum, okra, strawberry, cherries, chillies, melons, watermelons, sapota, custard apple, cauliflower, beans, gherkins, carrots and pears (ii) the Tapioca, Sago Grading and Marking Rules, 2006 and (iii) the Sattu Grading and Marking Rules, 2006. The grading standards of honey, cut flowers, cereals, oilseeds, tamarinds, mahua flowers etc., are also under preparation.Four commodities identified by the Tribal Cooperative Marketing Development Federation (TRIFED), namely, jatropha seeds, myrobalans, karanja seeds and puwad seeds have been taken up for analysis as a part of a collaboration effort between TRIFED and DMI. 11.12 As a result of special efforts initiated to promote grading under AGMARK, commodities cherished at Rs 153.31 crore were graded for export purposes during the year 2005-06. During 2006-07 (up to 30 November 2006), commodities valued at Rs 65.00 c rore were graded. By the end of March 2006, 192 certificate of authorization holders were operating for grading of agricultural and allied produce for exports purposes under AGMARK. During 2005-06, commodities worth Rs 4998.85 crore were graded for internal trade. During 2006-07 (up to 31 November 2006), commodities valued at Rs 2800.00 crore (estimated) were graded for internal trade.There were also 5958 authorized packers that were operating for grading agricultural commodities for internal trade. During 2005-06, a total revenue of Rs 10.01 crore was realised on account of grading charges etc. During 2006-07 (up to 31 October 2006), an amount of Rs 6.00 crore (provisional) has been realised. 11.13 Marketing Extension AGMARK quality control programmes as well as improvements in marketing practices and procedures are given wide publicity through mass media. The information is disseminated through documentaries, cinema slides, printed literature, exhibitions, conferences, seminars an d workshops. Agricultural Marketing, a quarterly bi-lingual journal, is also published regularly.11.14 The Directorate participated in the India International Trade Fair, 2006, and will also participate in AHARA-2007. As a part of its normal activity, the Directorate through its regional/sub-offices participated in 11 exhibitions arranged by other organisations at different places during 2005-06. On the eve of World Consumers Day, the Directorate organised symposia and mini exhibitions on AGMARK at 14 places. unmatchable exclusive AGMARK exhibition is being organised at Ernakulam in Kerala during January 2007. Another is being organised in Haryana.11.15 Marketing Research and Information Network (AGMARKNET) This is a central sector scheme that was launched by the Department of Agriculture and Cooperation in March 2000. The scheme aims at progressively linking important agricultural produce markets spread all over India and the State Agriculture Marketing Boards/ Directorates and th e DMI for effective exchange of market information. The market information network, AGMARKNET (agmarknet.nic.in), is being implemented jointly by DMI and NIC, using NICNET facilities available throughout the country. The objective of the scheme is to facilitate collection and dissemination of information for better price realisation. The scheme provides funds to state- and national-level institutions managing the markets and executing market-led extension activities and thus, has no separate gender-specific provisions under the scheme.The door covers market, price, infrastructure and promotion-related information for efficient marketing. 11.16 During the Tenth Plan, an outlay of Rs 35 crore has been approved for the implementation of the scheme. This includes networking of markets, development of regional portals, market-led extension activities and development of market atlas on Global Information Systems (GIS) platform, etc. During 2006-07 (31 December 2006), as against a budgeta ry provision of Rs 3.55 crore, an amount of Rs 1.44 crore has been released to NIC for computer connectivity for 121 nodes, and 18 crore to Madhya Pradesh and Karnataka for market-led extension activities. 11.17 The markets are reporting daily prices and arrivals data using a comprehensive national-level database at Agmarknet Portal (www.agmarknet.nic.in). Information on wholesale prices and arrivals in respect of 300-plus commodities and 2000 varieties are being disseminated through the portal on a daily basis.More than 1900 markets have been linked to the Central Agmarknet Portal and more than 1500 markets reported data during the month of November 2006. Weekly prices and arrivals trends are also being disseminated using the portal. Monthly prices and arrivals bulletins are being generated using the national database. In addition to price, other market-related information is provided through the portal. These relate to accepted standards of grades, labeling, sanitary and phyto-sa nitary requirement, physical infrastructure of storage and warehousing, marketing laws, fees payable, etc. Similarly, commodity profiles are being loaded on the portal. Commodities already covered include paddy/rice, wheat, Bengal gram, black gram, red gram, mustard/ rapeseed, groundnut, soya bean and sunflower.11.18 Further, the portal provides information about schemes of DMI, weather information, e-directory of markets, CODEX standards, etc. The portal is also constantly being enriched. Information on prices and arrivals is being disseminated in nine languages. The database developed under Agmarknet is also serving various commodity directorates of the Department of Agriculture and Cooperation by providing customised hyperlinks to data pertaining to specific commodities. An arrangement has been worked out with Indian Farmers Fertiliser Cooperative Limited (IFFCO) for regular transmission of prices and arrivals data from Agmarknet to the touch quiz multimedia kiosks being install ed by them at the rural cooperative societies.11.19 Construction of Rural Godowns The Department of Agriculture and Cooperation introduced a central sector scheme, the Grameen Bhandaran Yojana, in March 2002 to promote the construction of rural godowns. The main objectives of the scheme include the creation of a scientific storage capacity with allied facilities in rural areas to find out the requirements of farmers for storing farm produce and to prevent distress sale of produce. Initially, the scheme was approved for two years i.e., up to 2003. The scheme was later approved for implementation up to 31 March 2007 with some modifications. Under the rewrite scheme, a subsidy at the rate of 25 per cent was given to all categories of farmers, agriculture graduates, cooperatives and the Central Warehousing Corporation/State Warehousing Corporations (CWC/ SWCs). All other categories of individuals companies and corporations are entitled to a subsidy at the rate of 15 per cent of the d raw cost. In North-Eastern states/hilly areas and SC/ST entrepreneurs and their cooperatives, subsidy is provided at the rate of 33.33 per cent.11.20 A total of 90-lakh tonnes capacity of rural godowns was targeted during the Tenth Plan period. However, the target has now been revised upwards to 140 lakh tonnes as the target of 90 lakh tonnes was achieved during 2004-05 itself. Till 31 December 2006, 13030 storage projects having a capacity of 180.88 lakh tonnes have been sanctioned under the scheme. . 11.21 Development/Strengthening of Agricultural Marketing Infrastructure, Grading and Standardisation The scheme for the development/strengthening of agricultural marketing infrastructure, grading and standardisation was launched on 20 October 2004. Under this scheme, a credit-linked investment subsidy is being provided on the capital cost of general or commodity-specific marketing infrastructure for agricultural commodities and for strengthening and modernisation of existing agricult ural wholesale markets, and rural or periodic markets in tribal areas. The scheme covers all agricultural and allied sectors including dairy, poultry, fishery, blood and minor forest produce.The scheme is reform linked and is being implemented in those states/UTs that tolerate the setting up of agricultural markets in the private and cooperative sector and allow direct marketing and contract farming. 11.22 A sum of Rs 67.00 crore has been allocated for implementation of the scheme during 2006-07, of which an amount of Rs 25.00 crore has been provided to NABARD during the current year up to 30 November 2006. During this year, Bihar, Chhatisgarh, Arunachal Pradesh, Orissa, Maharashtra and the UTs of Chandigarh and Lakshadweep were notified for implementation of the scheme.These are in addition to the states of Madhya Pradesh, Kerala, Manipur, Tamil Nadu, Sikkim, Nagaland, Himachal Pradesh, Punjab, Andhra Pradesh, Rajasthan, and the UTs of Andaman and Nicobar Islands, Daman and Diu a nd Dadra and Nagar Haveli which were notified in the previous year. There were 22 training and awareness programmes that were conducted. The operational guidelines of the scheme have been modified to permit the state agencies to take up projects from their own funds without availing credit from the financial institutions. The condition of altitude of location of the project has been relaxed and all projects in the states of Uttarakhand, Himachal Pradesh and Jammu and Kashmir are now eligible for a higher subsidy of 33.33 per cent. An amount of Rs 9.74 crore has been released by theNABARD as subsidy for 703 projects in the states of Punjab, Tamil Nadu, Madhya Pradesh, Andhra Pradesh, Kerala, Rajasthan and Himachal Pradesh during 2006-07 (up to 30 November 2006). Since extraction and till 30 November 2006, 881 projects have been sanctioned and a subsidy of Rs 13.82 crore released to the beneficiaries. 11.23 NIAM Set up in August 1988, NIAM has been imparting training to senior and mi ddle-level executives of agricultural and horticultural departments, agro industries, corporations, state marketing boards, agricultural produce market committees and apexlevel cooperatives, commodity boards, export houses recognized by the Agricultural and Processed Food Products Export Development Agency (APEDA), CBs and NGOs.Besides these clients, the NIAM also imparts training to farmers on marketing management. 11.24 NIAM is managed by a governing body under the chairmanship of the union minister of agriculture and an executive committee under the chairmanship of the secretary, Department of Agriculture and Cooperation. 11.25 Training Activities The Institute organised 18 training programmes, workshops, awareness programmes and management development programmes during 2006-07, up to 31 October 2006. 11.26 Management Development Programmes (MDPs) This initiative was started in the year 2003-04. Four MDPs have been successfully organised during 2006-07 for leading companies like Bayer Crop Science, MICO BOSCH etc., for the benefit of executives of these companies working in various capacities. The participants rated all these MDPs as excellent programmes and many other companies have shown keen interest in organising such events by NIAM.11.27 Project Formulation In order to generate resources and ensure optimum utilisation of the expertise of the NIAM faculty, the Institute has taken up several consultancy projects in the year 2006-07. NIAM has completed infrastructural development project of fruits and vegetables cold store, grading line, maturation chamber etc., for the Haryana State Agricultural Marketing Board (HSAMB) at Shahabad, Sirsa, Rohtak, Karnal and Jhajjar. The Institute has also undertaken project formulation for the following, which are in progress (i) (ii) (iii) (iv) Setting up a Special Export Zone (SEZ) for mushrooms at Sonipat for the HSAMB Modernisation of agricultural markets in Rajasthan, Tamil Nadu, Orissa Modern terminal markets for Rajasthan, Tamil Nadu and Orissa and Controlled atmospheric storage for apples at Kolkata for the State Government of Jammu and Kashmir.11.28 Education The Institute introduced a postgraduate programme in agri-business management as a sub-centre of MANAGE, Hyderabad with effect from July 2001, and 50 students (26 students in the beginning(a) year and 24 in the second year) are presently enrolled.The programme is designed to assist agricultural graduates to acquire the critical knowhow to compete in the domesticated and global business arena to make them efficient agri business managers. 11.29 The SFAC was registered by the Department of Agriculture and Cooperation as a Society under the Societies Registration Act, 1860, on 18 January 1994. It is managed by a board of management consisting of 20 members and chaired by the union minister of agriculture as its ex-officio president, and the secretary to the Government of India in the Department of Agriculture and Cooperation as its ex -officio vice president.The managing director is the chief executive of the SFAC. It has established 18 state-level SFACs by contributing a corpus fund. The mission of the Society is to get innovative ideas for generating income and employment in rural areas by promoting private investments in agri-business projects. 11.30 The central sector scheme for agri-business development is being implemented by SFAC in close association with CBs for (a) providing profess capital assistance to agribusiness projects and (b) assisting farmer/producer groups in preparation of quality Detailed Project Reports (DPRs). The scheme envisages providing venture capital assistance to 85 agri-business projects, and assist farmers/producer groups in preparation of 100 DPRs during the Tenth Plan period.An amount of Rs 38.00 crore has been allocated for the implementation of this scheme during 2006-07. For its effective implementation, the SFAC has already signed an MOU with 15 CBs including the Oriental B ank of Commerce, United Commercial Bank, Bank of Baroda, Punjab National Bank, Central Bank of India, Allahabad Bank, Canara Bank, Vijaya Bank, The Jammu & Kashmir Bank Ltd, Bank of Maharashtra, United Bank of India, connect Bank, State Bank of India, State Bank of Bikaner & Jaipur and Indian Bank.11.31 Under the scheme, the SFAC during 2006-07 (up to 31 January 2007) has sanctioned venture capital assistance to 27 agri-business projects with varied agribusiness activities involving Rs 6.88 crore. Since the inception of the scheme, 71 agribusiness projects have been sanctioned involving venture capital assistance of Rs 18.21 crore. These projects are expected to mobilise private investments of Rs 194 crore, which will provide an assured market to 36000 farmers for their produce, and create direct employment for 6200 persons. 11.32 Programmes being implemented in North-Eastern States The details of the programmes being implemented in the North-Eastern region are indicated in Annexur e 11.1

Effects of Discriminatory Practice Essay

Negative behaviour is being aggressive and violent towards a soul or a thing. For framework if somebody is getting sortd for any reason such as age, culture, sex, appearance or many much their behaviour may become forbid towards themselves or others. This is a potential effect of discrimination because they may feel that they have had enough of being discriminated and become aggressive towards the person who is discriminating against them.When a person has negative behaviours because of discrimination they may feel angry and feel that everyone is being discriminative towards them and may feel that they need to do something to stop people from discriminating them. For example in the questionnaires I collected my information from a person was discriminated about their race in a setting which made them upset and angry so they became violent and aggressive towards the person that was discriminating them. This is a clear example of negative behaviours.Low self esteemLow self-esteem i s when a person is pushed out and feels unwanted. Self-esteem is a term in psychology to reflect a persons overall evaluation or appraisal of her or his own worth.When a person has low self-esteem they can feed off each other in a vicious circle the more depressed or anxious they become the lower their opinion of their self and their abilities. Things that can lower peoples self-esteem are if people discriminate them about their appearance or if they are unhappy with their self-image. For example in the questionnaires I collectedmy information from, a person was discriminated

Nursing Recruitment and Retention

Nursing Recruitment and Retention To be a good keep, you rescue to be a physic anyy strong and emotionally st sufficient person, and you have to be able to think on your feet. Though treat is not an easy profession, it is very rewarding. The purpose of this paper is to discuss the breast feeding shortfall and nurse retention and recruitment strategies for facilities. The nurse deficit crisis is caused by nurse burnout, an aging Registered Nurse (RN) population, not enough nurses graduating collectable to a shortage of nurse strength, and an ontogenesis of long-suffering roles as deflower boomers retire, grow older, and experience age-related illnesses.There are legion(predicate) challenges involved with the nurse shortage, including recruiting RNs and then being able to retain those RNs in order to provide adequate, safe staffing, Ensuring appropriate staffing is necessary for safe and competent patient care, as well as a firm work environment. Once a nurse has been re cruited, the challenge becomes how to keep them due to the high cost of nurse swage. Many facilities offer benefits, much(prenominal) as mentoring programs, nurture reimbursement, and longevity bonuses, to help keep nurses from leaving.Nursing Shortage Defined The nursing shortage poses a significant problem for nurses, especially with job cheer and patient care. around nurses use a holistic approach to patient care, meaning they care for the patients mind, body and spirit. This approach, however, takes much time and with the nursing shortage nurses spirit like they are not adequately staffed to be able to give good, patient care. agree to the American Hospital Association (AHA) there has been a nursing shortage since as early as 1999.In 2010, the United States Department of Labors Bureau of Labor Statistics reports that there were 2,737,400 registered nurses, with an expected 26% augment of nursing jobs by 2020. So what are some contributing factors that affect the nursing shortage? First, the aging baby-boomer population will have a study define on the health care system and especially nursing. Currently the average age of a baby-boomer is 50-70 years old and will soon regard more age-related healthcare services, which leads to another contribution to the nursing shortage.In 2008, the average age of RNs was 46, with legion(predicate) nurses expecting to retire between the ages of 60-65. Finally, faculty shortages at nursing schools sic the frame of graduating nurses. The American Association of Colleges of Nursing website stated, U. S. nursing schools turned away 75,587 qualified applicants from baccalaureate and graduate nursing programs in 2011 due to insufficient number of faculty, clinical sites, classroom space, clinical preceptors, and budget constraints. (para. 3) The nursing shortage cannot be fixed if we do not have enough students to fill in those nurses who quit or retire.Effects of Burnout In addition to these causes, burnout oft en strikes nurses due to the high levels of stress, understaffing, increased workload and mandatory overtime. Burnout is a condition that shows itself as being fatigued all the time, irritability, insomnia and depression. According to the article Nurse Burnout and Patient Satisfaction, employers have an increased cost in personnel due to the fact that burnout leads to employees being absent, late to work, and an increase in the upset rate.(Vahey, Aiken, Sloane, Clarke, & Vargas, 2010, para. 6) Nursing Retention and Recruitment Strategies In order to ensure safe staffing, hospitals need to focus on recruiting nurses and retaining their rate of flow nursing staff. To help build let out teams and increase staff satisfaction, management should engage employees in nurse recruitment and nurse retention. The cost of recruiting and retaining nurses, however, can be expensive for facilities, especially high nurse turnover rates.The Online Journal of Nursing reports that the cost of turnov er, for each nurse, can range between $22,000 to over $64,000. (Bland & Gates, 2007, para. 3). Factors that contribute to the cost of turnover include orientating and fostering bracing staff and covering for loss of staff, either thru travel nurses or overtime with flow rate staff. As it can take years to develop the scientific discipline and information needed to work in specialty units, the loss of experienced nurses is especially costly. The retention of employees is dependent on reducing turnover.One positive aspect of the nursing shortage is that it has provided nurses the opportunity to find an employer that will meet their needs. Many things factor into the retention of a single nurse, among other things, nurses want safe workplaces with adequate staffing be able to give quality patient care, the flexibility to manage their work schedule around their home life, and a decent salary. Organizations need to cultivate a work area in which staff want to work in order to promot e staff retention. Organizations also cannot afford to simply react to the manpower shortage.Attracting qualified nurses is one of the most important steps that can be taken to ensure a high standard of care. There are many different ways that organizations can utilize to recruit those qualified nurses. An online article for the American Organization of Nurse Executives publication Nurse draw listed the top sources of new hires, and the top three included employee referral, organizations website and general job boards. If staff satisfaction were made a priority from organizations, referrals from current employees could attract qualified, seasoned nurses.Other recruitment strategies include offering incentives, like salary, flexible schedules, education incentives and tuition reimbursement. (Brooks & Caffey, 2008) Conclusion Todays society of aging baby boomers and nurses, faculty shortage due to low enrollment in nursing schools and the higher expectations of medical care are all helping cause straight offs environment of nursing crisis. By ensuring that the needs of the hospital and nurses are met this leads to better patient care and better patient care leads to better patient satisfaction scores.Nursing Recruitment and RetentionNursing Recruitment and RetentionTo be a good nurse, you have to be a physically strong and emotionally stable person, and you have to be able to think on your feet. Though nursing is not an easy profession, it is very rewarding. The purpose of this paper is to discuss the nursing shortage and nursing retention and recruitment strategies for facilities. The nursing shortage crisis is caused by nurse burnout, an aging Registered Nurse (RN) population, not enough nurses graduating due to a shortage of nurse faculty, and an increase of patients as baby boomers retire, grow older, and experience age-related illnesses.There are many challenges involved with the nursing shortage, including recruiting RNs and then being able to retain th ose RNs in order to provide adequate, safe staffing, Ensuring appropriate staffing is necessary for safe and competent patient care, as well as a healthy work environment. Once a nurse has been recruited, the challenge becomes how to keep them due to the high cost of nurse turnover. Many facilities offer benefits, such as mentoring programs, tuition reimbursement, and longevity bonuses, to help keep nurses from leaving.Nursing Shortage DefinedThe nursing shortage poses a significant problem for nurses, especially with job satisfaction and patient care. Most nurses use a holistic approach to patient care, meaning they care for the patients mind, body and spirit. This approach, however, takes more time and with the nursing shortage nurses feel like they are not adequately staffed to be able to give good, patient care. According to the American Hospital Association (AHA) there has been a nursing shortage since as early as 1999. In 2010, the United States Department of Labors Bureau of Labor Statistics reports that there were 2,737,400 registered nurses, with an expected 26% increase of nursing jobs by 2020.So what are some contributing factors that affect the nursing shortage? First, the aging baby-boomer population will have a major influence on the health care system and especially nursing. Currently the average age of ababy-boomer is 50-70 years old and will soon demand more age-related healthcare services, which leads to another contribution to the nursing shortage. In 2008, the average age of RNs was 46, with many nurses expecting to retire between the ages of 60-65. Finally, faculty shortages at nursing schools limit the number of graduating nurses.The American Association of Colleges of Nursing website stated, U.S. nursing schools turned away 75,587 qualified applicants from baccalaureate and graduate nursing programs in 2011 due to insufficient number of faculty, clinical sites, classroom space, clinical preceptors, and budget constraints. (para. 3) The n ursing shortage cannot be fixed if we do not have enough students to replace those nurses who quit or retire.Effects of BurnoutIn addition to these causes, burnout often strikes nurses due to the high levels of stress, understaffing, increased workload and mandatory overtime. Burnout is a condition that shows itself as being fatigued all the time, irritability, insomnia and depression. According to the article Nurse Burnout and Patient Satisfaction, employers have an increased cost in personnel due to the fact that burnout leads to employees being absent, late to work, and an increase in the turnover rate. (Vahey, Aiken, Sloane, Clarke, & Vargas, 2010, para. 6)Nursing Retention and Recruitment StrategiesIn order to ensure safe staffing, hospitals need to focus on recruiting nurses and retaining their current nursing staff. To help build better teams and increase staff satisfaction, management should engage employees in nurse recruitment and nurse retention. The cost of recruiting an d retaining nurses, however, can be expensive for facilities, especially high nurse turnover rates. The Online Journal of Nursing reports that the cost of turnover, for each nurse, can range between $22,000 to over $64,000. (Bland & Gates, 2007, para. 3).Factors that contribute to the cost of turnover include orientating and training new staff and covering for loss of staff, either thru travel nurses or overtime with current staff. As it can takeyears to develop the skill and training needed to work in specialty units, the loss of experienced nurses is especially costly.The retention of employees is dependent on reducing turnover. One positive aspect of the nursing shortage is that it has provided nurses the opportunity to find an employer that will meet their needs. Many things factor into the retention of a single nurse, among other things, nurses want safe workplaces with adequate staffing be able to give quality patient care, the flexibility to manage their work schedule around their home life, and a decent salary. Organizations need to cultivate a work area in which staff want to work in order to promote staff retention.Organizations also cannot afford to simply react to the custody shortage. Attracting qualified nurses is one of the most important steps that can be taken to ensure a high standard of care. There are many different ways that organizations can utilize to recruit those qualified nurses. An online article for the American Organization of Nurse Executives publication Nurse draw listed the top sources of new hires, and the top three included employee referral, organizations website and general job boards. If staff satisfaction were made a priority from organizations, referrals from current employees could attract qualified, seasoned nurses. Other recruitment strategies include offering incentives, like salary, flexible schedules, education incentives and tuition reimbursement. (Brooks & Caffey, 2008)ConclusionTodays society of aging baby boom ers and nurses, faculty shortage due to low enrollment in nursing schools and the higher expectations of medical care are all helping cause todays environment of nursing crisis. By ensuring that the needs of the hospital and nurses are met this leads to better patient care and better patient care leads to better patient satisfaction scores.

Obesity and Technology Essay

Obesity is a widely spread disease in the States that plagues sm either children, teenagers and adults. Obesity is a serious matter and could cause fatal harm if it isnt birthn seriously. Obesity can affect the mind, body and belief of a person and if you have low self-esteem it could potenti anyy make the situation worse.Silverstone and Teatum (2011) noted the followingAccording to the Mayo Clinic staff (n.d), Childhood corpulency is a serious medical condition that affects children and adolescents. It occurs when a child is well above the normal weight for his or her age and height. Childhood obesity is particularly troubling because the extra pounds often start kids on the path to health problems mat were once confined to adults, such as diabetes, mellowed blood pressure, and high cholesterol. Childhood obesity is a serious medical condition that affects children and adolescents. Childhood obesity can also lead to poor self-esteem and depression. (Technology The Problem Or th e solving To Childhood Obesity, para. 14)Many mass can argue that in that location be many other factors that can lead to this such as inheritance, thyroid problems, eating disorders, mental illnesses and many others. Stu break downs show that while this information is correct that there are still ways to overcome something like this.Silverstone and Teatum (2011) briefly stirred upon this sayingAccording to the National Institute of Health (NIH) (obesity research.), Obesity has risen to epidemic levels in the U.S. It causes devastating and costly health problems, reduces life expectancy, and is associated with stigma and discrimination. A multitude of factors contribute to obesity, from inherent biological traits that differ between individuals relevant to body weight to environmental and socioeconomic factors to behavioral factors that may have both(prenominal) molecular and environmental influences. (Technology The Problem Or the Solution To Childhood Obesity, para.10)Altho ugh some people believe that obesity is one of those diseases that are very tough to cure, there is still a potential long term solution to rectify this situation. We can start by focusing on a generation cognise as generation Z includes children born between the years of 1990-2004. This generation of children is very important because they were born during a time where engineering was hitting its peak. They are very technologically centered and most of them focus their daily routines around technology. Silverstone and Teatum (2011) go on to explain the different qualities this generation exhibits for example*All their confabulation takes place on the internet.* They show very little verbal communication skills.* Most of ttieir formative years are being spent on die World Wide Web.* They are used to instant action and satisfaction due to internet technology.* This generation has embraced technology and is also highly dependent on it.* They are more inclined to the virtual world an d are less likely to take to extreme measures. (Technology The Problem Or the Solution To Childhood Obesity, para.10)This is all important because we can use the fact that they are technically inclined to get them to exercise and have fun at the same time. A a few(prenominal) gaming companies have developed some systems and technologies to harness this idea. For example Nintendo Wii has a console known as the Wii Fit which is geared towards general fitness. It includes things like continue where you can jog on a path with a buddy, obstacle courses where you have to run and jump over items and its good for your heart localize and even biking which is pretty simple but still gets you going. Nintendo also offers yoga, rumba, and all the latest workout crazes to promote good health.I believe that this can be a start of something good for ball club. People of all ages can participate in these games and feel comfortable doing something they love with something thats good for them. Som e people prefer to use a different gaming console and that is perfectly fine because Playstation and Xbox also offer a variety of interactive games. One that has latterly become popular is the Xbox Kinect which also allows you to use interactive games minus all the extra controllers. The Kinect is geared towards a younger audience but later on down the line people of all ages will be using this just like with any other system.A few years back, society was able to blame technology and video games for obesity rates being high because it contributed to their lack of physical activity. Now not so much because of all these new advances in technology and new innovations in the gaming world. We should take control of what once was a negative situation and turn it into a positive. message we should take advantage of the fact that these generations thrive off of technology and use it as a well to help them out. Even though it probably wouldnt be a dramatic decrease in obesity, it can be a s tart to something great. This is only the beginning to what we can do with technology. Obesity is something that ask a combination of things to help the rate decline such as eating healthy along with the proper exercise. Eating healthy is not as easy as it sounds for some people but if you add playing rumba for Wii or just dance for Xbox some people may take a liking to it.Later on down the line I believe that game developers will start focusing more and more on physical interactive video games and this can spark an increase in healthy lifestyle promotions. One day society will realize that technology and living healthy can go hand in hand with the right products and a little extra push.ReferencesSilverstone, S., & Teatum, J. (2011). Technology The Problem Or The Solution To Childhood Obesity. American Journal of Business Education, 4(1), 37. Retrieved April 6, 2011, from the ProQuest database.

The sculpture in the Temple of Zeus

Olympia is known as the first home of athletics, where many remains of Ancient exceptionals argon rigid. In addition, the masterpiece of the ancient architecture?the Temple of genus genus Zeus is also a special scenery here. The Temple of Zeus was designed by Albino. It was constructed on 470 B. C. The Temple of Zeus was built with carved mottoes and tryingly friezes. Theyre many sculptures in the Temple of Zeus. These sculptures were curved between 480 B. C and 450 B. C, when the severe style was popular. The pediments and mottoes on the top of the temple clearly showed the typical supreme and unparalleled creation of severe style at that age.On the west pediment of the temple, the sculptures showed a picture of chaos. It presented a battle between the Centaurs and lappet moth people. The battle happened on the wedding of a Lappet hero called Proprietors. The Centaurs was drunk and tried to abduct the bride called Diameter, which infuriated the Lappet people. They started grappl ing with the Centaurs. The battle fluctuated from the center to the ends of the crowed and rearwards again. Apollo stood in the center of the chaos. He represents the rule. We stinker see Apollo stand still in the middle of the west pediment, which strongly contrasts with his surroundings.This refer to that Apollo bring rule to the chaotic people. From the pediment, we can see the struggle between savagery and civilization. The Centaurs itself can show the struggle. Its upper body is the same as human being, which meaner they can think and talk. However, its impose body is the same as the horse. The Centaurs is a paradox of savagery and civilization. The west pediment of the temple also showed a struggle between savagery and civilization. Apollo strongly contrasts with his surroundings. Apollo represents the civilization, dapple the rest sculptures of the pediment stand for the savagery.The west pediment of the Temple of Zeus shows a picture of battle, on the contrary, the east pediment show a track between Plops and Minoans. Plops is the grandson of Zeus. He valued to marry Monomanias daughter. However, Minoans was given a prophecy that he would be killed by his son-in-law. In order to prevent it, he asked everyone who wanted to marry her daughter to race against him. In fact, Plops and Hippodrome have already fallen in love. With the help of Poseidon and Monomanias daughter, Plops won the race. He saved Monomanias daughter from the burning palace. Plops unified Elis and captured Olympia.They got married. Their wedding was hosted in appear of the Temple of Zeus. There are many races such as wrestling and chariot. Their wedding is also regarded as the first Ancient Olympic game. Plops becomes the founder of Olympic in the classical mythology. When the Olympics began, people from different parts of Greek came to attend the event. This event shows the Pan-Hercules unity. When we talk about the Pan-Hellenic of unity, theres an important character?Hercules . Hercules is the hero of Greek. His airplane pilot name is Locales. Hercules is the son of Zeus and Peoples granddaughter?Elegance.Out of envy, Hear took advantage of Restructures, the grandson of Plops, to force Hercules to finish Twelve Labors. Eventually, Hercules finished the Twelve Labors, which also made him famous among the Greeks. After Hercules died, Zeus named him Hercules. Hercules achievements are also parts of the Pan-Hercules unity. In addition to the sculptures on the pediment of the Temple of Zeus, there is another sculpture inside. Its the Statue of Zeus. The Statue of Zeus was built with gold and ivory by Paddies. The Statue is 12 meters high. Zeus sits on the throne adorned with Sphinx, Nikkei and any other mythological characters.Zeus wears an olive crown which is made of gold. He holds a truncheon on his left hand which stands for the power and a figurine of Nikkei on his right hand. Theres an eagle standing on the top of the truncheon, which is also the symbo l of Athena. The surrounding of Statue of Zeus was carefully designed by Aphids, including the light reflected from the gate of the temple can make the face of the lieu more beautiful. The material used to build the Status of Zeus can tell us the Glory of Zeus. Moreover, the accessories made of gold and ivory, represent the power of Zeus.The thorn adorned with many other mythological characters can show the leading position of Zeus among the Gods and Goddesses. It took eight years to finish the Statue of Zeus. If we see the map of the sanctuary of Olympia, we can find that The Temple of Zeus was located in the center of the map, which shows the important position of Zeus. The sculptures of the Temple of Zeus show the struggle between savagery and civilization. Moreover, it shows the Pan-Hellenic unity and hope of Greeks. All of these go on Zeus importance in classical mythology and praise the glory of Zeus.

Climate Change and Global Warming Essay

CauseClimatologists, who predict short and long-term climate trends, believe vitamin C dioxide and former(a) emissions, mainly from industrial and commercial activity all over the last two centuries, pay altered the Earths atmosphere. This change has caused a glasshouse effect which is rapidly thaw the planet.EffectsThe predicted effects of globose warming include the melting of polar ice caps a significant rise in sea levels more extreme weather events a decrease in agricultural land water shortages food shortages loss of rain forests and more species becoming extinct.SolutionsScientists believe all nations must take immediate and urgent action to dramatically reduce carbon emissions. Technological solutions have been proposed, ranging from carbon scrubbers that remove carbon from the atmosphere and reduce greenhouse gases to placing giant mirrors in billet to confer enough sunlightlight to cool down the planet.ControversyAlthough an overwhelming majority of scientists a ccept the man-made global warming theory, a minority have questioned this consensus. They suggest that mans impact on the climate is negligible and that global warming is wholly the result of subjective cycles.David Kennedy, nd. Basic Causes of Global thaw Retrieved February 27, 2013 from http//www.ehow.com/about_5057613_basic-causes-global-warming.html Basic Causes of Global heatGreenhouse EffectWhen sunlight hits the Earth some is absorbed but most is reflected. The greenhouse effect is when sunlight escaping tush into space is absorbed by gases in the atmosphere and then reflected back onto the Earths surface. Most greenhouse gas is water vapor, but other gases that contribute to it include carbon dioxide, methane, ozone, and other gases that have a less significant impact.Carbon DioxideAccording to the U.S. Emissions Inventory 2004 executive director Summary, in 2002 around 40 percent of carbon dioxide emissions were the result of burning coal for electricity. Around 93 perc ent of the electric utility industry burns coal. Carbon dioxide emissions also have a go at it from cars and other vehicles, airplanes and buildings. New technologies, like the hydrogen fuel cell vehicle and hybrid electric vehicles, are some solutions for minimizing vehicle carbon dioxide emissions.MethaneMethane is the second largest contributor to the greenhouse effect. Methane is a natural byproduct of living organisms and is produced by plants and bovine flatulence. Bacteria decomposing organic material also produce methane. According to the U.S. Emissions Inventory 2004 Executive Summary, methane levels have increased by 145 percent in the last 100 years. In the United States, all rice fields are with child(p) in flooded areas which produce methane gases.DeforestationDeforestation is the process of clearing forests, either rainforest or temperate forests. The burning of forests is responsible for up to 25 percent of carbon dioxide emissions. This is the result of clearing a nd cutting nearly 34 million acres a year. Forests are also important because they convert carbon dioxide into oxygen. So while carbon dioxide emissions increase, the lack of forests is making the number increase faster.PermafrostPermafrost is a layer of land and terra firma that has been frozen and kept at freezing temperatures or below. In m either northern climates like Alaska, Canada and Siberia, the permafrost layer of soil holds vast amounts of carbon. What researchers and scientists fear is that the permafrost go out warm up and microbes will decompose the soil and release carbon dioxide. Permafrost has absorbed carbon dioxide for thousands of years, but may release it back if thawed.Timothy Sexton,.nd. Global Warming Cause & Effects retrieved February 27, 2013 from http//www.ehow.com/about_4744736_global-warming-cause-effects.html Global Warming Cause & EffectsGreenhouse EffectThe overriding cause of global warming is an umbrella term known as the greenhouse effect. As th e rays of the sun reach Earth, some of the heat is absorbed and some is radiated back into the atmosphere. Greenhouse gases in the atmosphere act similarly to a gigantic mirror and reflect warmth back to Earth that in the past would have continued being radiated into space. It is this reflection of heat back to Earth that is at the heart of the greenhouse effect.Greenhouse GasesThese greenhouse gases that are responsible for reflecting back heat that would otherwise be lost include simple water vapor, carbon dioxide, methane and the infamous ozone. Unfortunately, at that place is no way to know exactly which greenhouse gas is most responsible for the greenhouse effect.Cause of Increased GasesThe problem of global warming has been caused by the addition of more greenhouse gas into the atmosphere. The gases responsible will rise into the air whether humans are here or not the problem is that overmuch of basic human activity in the 20th and 21st century produced greenhouse gas at a l evel never experienced before. Basically, any activity that produces one of the gases listed above is a cause of global warming everything from driving a car to using electricity. Because trees act as a natural conversion plant to transform carbon dioxide into oxygen, deforestation contributes to global warming because the fewer trees there are, the more carbon dioxide gets into the atmosphere.EffectsThe effects of global warming are potentially far-ranging. Increased temperatures means melting of glaciers, ice and snow around the poles, which means an increase in sea levels. Warming water will also increase the potential for hurricanes and typhoons so devastating that they will make Hurricane Katrina pale in comparison. That rise in sea levels could also mean that beachfront station will soon be found 10 to 50 miles inland from where beaches are now.TemperaturesThe average temperature on Earth has been steadily rising since the mid-1980s, and global warming is expected to continue this trend. In addition to longer and hotter summers, rising temperatures will affect agriculture. Indeed, the effect of a hotter Earth is already increasing the transmission of morbific bacteria that thrive under warm conditions.Hoax?There are still a great many people who believe that global warming is simply some kind of politically-created hoax. Those leading the charge against global warming tend to be industry with a vested interest. On the other hand, the list of scientific entities that have agreed on the reality of global warming include, among many others, the National Oceanic and Atmospheric Administration, the Environmental Protection Agency and the Royal union of the UK.

Accounting Answers

Solutions manual(a) to ac fri implement upship Comp some(prenominal) Accounting 8e prep atomic come in 18d by Ken Leo rear end Hoggett John Sweeting Jennie Radford pic John Wiley & Sons Australia, Ltd 2009 Chapter 1 Nature and regulation of companies REVIEW QUESTIONS 1. Out decipher the advantages of incorporation over other forms of organisation much(prenominal) as musical compositionnerships. The corporate form of organisation permits individuals to pick up vergeed liability.This confers on sh arholders a limit on their liability in the event of a winding up of the c all in aller to the mensuration (if whatsoever) protrudestanding on their sh bes. (S516). In the case of a partnership no such limitation applies (unless the partnership specifically adopts limited liability) and the insolvency of iodin or more partners can event in other solvent partners having to abide any losses and debts out of their own private as situates. 2. Distinguish among a proprietary lo dge and a state-supported attach to.A public company is one in which there is usually a substantial public interest in that the ownership of the companys sh ar capital is widely spread. earth companies argon entit military issue to raise capital through a sh be issue by issuing a disclosure record which entitles them to acquire their shares or unsecured bonds etc. listed on a stock exchange, such as the Australian Securities Exchange, to facilitate transferability. Proprietary companies on the other hand have specific limitations in legal injury of the amount and springions on its fundraising activities.Specific features of a proprietary company hold the need to have a share capital (unlike a public company which may be limited by take in charge and not merely shares) a implyment to have at least one shareholder and nevertheless one director (three directors for a public company) and not more than 50 shareholders (not including employee shareholders) not necessitate d to restrict the transfer of its shares (however it may elect to do so) the practice of the designation Pty or Proprietary in its give a panache a requirement not to engage in any fundraising activity which would require it to lodge a disclosure document with ASIC. . Distinguish between a king-size and a small proprietary company. What are the implications of beingness classified large rather than small? A small proprietary company is delimit in Section 45A of Corporations accomplishment 2001, as amended, as one which meets 2 of the quest three criteria * consolidate annual revenue less than $25 million *consolidated gross assets at the end of the pecuniary course is less than $12. 5 million l the companies and the entites it controls have fewer than 50 employees at the end of the fiscal social class. * These figures must be intractable in accordance with chronicle measures Part-time employees measured at sequester fraction of full-time If these criteria are not met the company will be a large proprietary. Small proprietary companies do not have to modernize formal fiscal statements or have them audited. However, they must keep sufficient bill records to allow preparation and audit of accounts if two 5% of their choose shareholders or ASIC request this to be done. Large proprietary companies, must prepare accounts in accordance with news calculate standards, have them audited, send them to shareholders and lodge them with ASIC (Section 292) 4.Outline the special features of a no-liability company. Companies engaged in the more tough area of mining exploration are most often memorialed as no-liability. Such companies have NL at the end of the company name and have the advantage of being more attractive to likely investors as unlike companies limited by the unpaid amount on their shares, there is no such liability on the part of shareholders to extend to the debts and liabilities of the companies. 5. What is the purpose of a certifica te of adaption? A certificate of registration is issued by ASIC as a part of the registration procedure.Provided the company complies with S117 of the Corporations Act, ASIC will give the company an ACN add up register the company issue a certificate that states the companys name, ACN No. etc. Once registered, the company is unresolved of performing all the functions of a corporate body. 6. What are replaceable rules and how do they differ from a physical com frame? Replaceable rules are the set of national rules (contained in the Corporations Act) governing the conduct of its operations between the company and its abut directors and between members themselves see example of such rules in ch 1 Section 1. . 3. If the rules are not choose by the company thusly(prenominal) they must draw up a constitution which will ascertain much of the same issues covered by the replacement rules but may be extended or modified by the promoters of the company. 7. Outline the of import features and purpose of a disclosure document. A disclosure document, particularly the prospectus, contains all the information necessary for investors to make an conscious assessment of the companys future prospects and other relevant matters including rights and liabilities attaching to securities monetary position, performance and prospects of the body issuing the securities interests of each director, proposed director, promoter, stockbroker and their professional advisers in any property acquired or proposed to be acquired with the funds derived from the securities issue. whether the securities issued will be quoted on a Stock Exchange. 8. In administering a company, the Corporations Act requires the guardianship of various books, registers and records. Outline these and briefly discuss their content.thither are a range of records required to be maintained by a company including (Minute books of the proceedings and decisions make at all directors and shareholders coming togethers as thoroughly as all resolutions passed without a meeting (s. 251A). If the company is a proprietary company with entirely one director, any declarations by this director must be minuted. (Financial records that will enable pecuniary statements to be hustling and audited from time to time in accordance with the Act (ss. 286, 292, 302 and 303). (Register of members, or share register, giving each members name nd address, and the date on which the entry of the members name is made on the register. If the company has a share capital, the register must in addition show the date on which an allotment of shares takes place, the number of shares in each allotment, the shares held by each member, the class of shares held, the share numbers (if any), the amount paid on the shares, and whether or not the shares are fully paid (s. 169). (Register of option holders to record the name and addresses of the holders of options over the shares of a company.The register must include the number and description of the shares over which options were granted, details of any event that must happen before the options can be good exampled, and any consideration for the grant of the options and for the exercise of the options (s. 170). Copies of documents which grant an option over shares must be kept with this register. (Register of debenture holders to record each debenture holders name and address, and the amount of the debentures held (s. 171). (Register of charges to record the details of any secured charges over the assets of the company (s. 271).This register must be open for inspection by any creditor or member of the company, without charge. 9. Outline the differences between shares and debentures. Ordinary shares attract no fixed rate of dividend, carry voting rights and may participate in surplus assets and profits of the company they re birth ownership of x% of the company. Ordinary shares are classified as equity. The company may issue shares either full y paid or partly paid (s. 254A). If partly paid shares are issued, the shareholder is liable to pay calls on the shares (except in the case of no-liability companies).A company also has the right to issue predilection shares, but may only do so either if there is a statement in its constitution setting out the rights of these shareholders or if these rights have been authorise by a special resolution of the company. not all preference shares are the same. Classification of preference shares as equity or liabilities depends on the rights and features of the shares judgment is required re which classification is appropriate. For example, redeemable, cumulative 10% preference shares, which are to be redeemed on a set date, are definitely liabilities. election shares redeemable at the option of the company may or may not be liabilities, depending on the probability of the company redeeming them. Debentures are issued by the company raise funds but are borrowings, not equity. Debentu res may be secured. A trust deed/trustee must be accomplished to encourage the rights of debenture holders. 10. What are the main reasons for the festering of be regulations? The history of report regulation had its origins in the industrialised European settlement of the late 18th century.The social, political and economic changes which occurred saw the gradual moderate of the importance of family enterprises and the separation of ownership from control as the control of entities was delegated by owners to agents. The growth in the number and size of joint stock companies in the late nineteenth century prompted the rise of disclosure although, initially, this focussed on stewardship. The great complexity of organisations in the mid to late twentieth century gradually led such disclosure to develop into a more sophisticated form of fiscal inform, which stay an on-going process. 11.Does a company have to coincide with chronicle standards in differentiate to show a acce pted and fair view of its financial affairs? Discuss. Before the early 1990s, the directors of a company could elect not to comply with an method of accounting standard issued by the AASB if they believed the particular standards would cause the accounts not to present a unbent and fair view. This true and fair override no longer exists and directors must now comply with applicable accounting standards and add any additional information in the notes to the financial statements if they believe adherence to the standards does not present a true and fair view.Compliance with standards therefore has become the norm, resulting in an increased interest, both prescribed and negative, in the requirements of accounting standards by different lobby convocations, particularly among those required to prepare financial statements. 12. What are the actual arrangements for setting accounting standards in Australia? The AASB under the auspices of the Financial account Council is entrusted wit h the task of qualification accounting standards both for the purposes of the Corporations Act and for the public and not-for-profit firmaments in Australia. unwrap Figure 1. 1 in role 1. 7. 5. 13. Distinguish between the pursual organisations and their roles in the regulation of financial inform in Australia (the Financial Reporting Council (FRC) (the Australian Accounting Standards notice (AASB) (the world-wide Accounting Standards Board (IASB) (the Inter issue Financial Reporting Interpretations commission (IFRIC) (the Australian Securities and Investments Commission (ASIC) (the Australian Securities Exchange (ASX) (the Financial Reporting circuit card (FRP).Financial Reporting Council (FRC) The main role of the FRC is to act as an overseer and advisory body to the standard setter, the AASB. The main functions of the FRC under the ASIC Act 1989, s. 225 as amended in 1999, are to (oversee the process for setting accounting standards and give the Minister reports and advi ce on that process (appoint AASB members (other than the chairperson) (approve and monitor the AASBs priorities, business plan, budget and staffing arrangements (determine the AASBs broad strategic guardianship give the AASB directions, advice or feedback on matters of world-wide policy and procedures (monitor the development of transnational accounting standards and the accounting standards that apply in major international financial centres, and further the development of a single set of accounting standards for ecumenical use with appropriate regard to international developments promote the adoption of international best practice accounting standards in the Australian accounting standard-setting process if this is in the best interests of both the private and public sectors of the Australian economy (monitor the operation of accounting standards to ensure their continued relevance and their effectiveness in achieving their objectives in measure of both the private and public sectors of the Australian economy, as well as the effectiveness of the AASBs consultatory arrangements (seek contributions towards the costs of the Australian accounting standard-setting process (monitor and periodically review the level of funding and funding arrangements for the AASB (establish appropriate consultative mechanisms advance and promote the objectives of standard setting as specified in the Act (perform any other functions that the Minister confers on the FRC by written notice to the chairperson. A major policy direction of the FRC that has affected the agenda of the AASB is the formalisation of a policy of adopting the accounting standards of the International Accounting Standards Board (IASB) for action to account periods beginning on or after 1 January 2005. (This includes also the adoption of Interpretations issued by the International Financial Reporting Interpretations Committee (IFRIC) for use in the Australian context. ) Australian Accounting Standards Boar d (AASB) The functions of the AASB, check to s. 27(1) of the ASIC Act 1989, are to (develop a sentimentual frame mesh (not having the force of an accounting standard) for the purpose of evaluating proposed accounting standards and international standards (make accounting standards for the purpose of the Corporations Act (formulate accounting standards for other purposes, e. g. for non-companies, the public sector and the not-for-profit sector (participate in and contribute to the development of a single set of accounting standards for worldwide use (advance and promote the main objectives of maturation accounting standards. The AASB must develop accounting standards not only for the corporate sector but also for other sectors, such as the public sector and the not-for-profit sector.The objectives of developing accounting standards are (1) to facilitate the development of accounting standards that require the provision of financial information that (allows users to make and evalua te decisions about allocating scarce resources (helps directors to rout out their obligations in relation to financial reporting (is relevant to assessing performance, financial position, financing and investment (is relevant and real (facilitates comparability (is readily understandable. (2) to facilitate the Australian economy by (reducing the cost of capital (enabling Australian entities to cope effectively overseas (having accounting standards that are clearly stated and easy to understand. (3) to maintain investor confidence in the Australian economy (including its capital markets).In performing its functions, the AASB is required to succeed the broad strategic directions determined by the FRC. The AASB may formulate accounting standards which are of general or limited application, in that the Board may specify the entities, time, place or circumstance to which the standard applies. Furthermore, as long as it is practical to do so, the AASB is required to conduct a costben efit analysis of the impact of a proposed accounting standard before making or formulating the standard. However, the costbenefit analysis is not necessary where the standard is being made or formulated by issuing the text of an international standard.The AASB conducts its meetings in a forum open to the public, which (hopefully) increases faith in the due process system of standard setting. In line with the FRCs main function of overseeing the process of setting accounting standards, the AASB is required to adopt IASB standards. The Australian accounting standards and their international counterparts are identical, with three exceptions Where some international accounting standards provide a range of facultative treatments, the Australian accounting standard may not allow all options. However, the disallowance of any IASB optional treatments in Australia is rare, as evidenced by the AASBs behaviour since 2005. Some Australian accounting standards may require more information to b e disclosed in the notes to the financial statements than that required by the equivalent IASB standard. Australian accounting standards contain, where applicable, extra paragraphs relevant to entities in the not-for-profit sector. IASB standards are written for application within the business sector only. Besides issuing accounting standards that are equivalent to the IASBs standards, the AASB has continued to issue accounting standards relevant to the public sector, as well as accounting standards that relate fixly to the Australian legal environment, e. g. AASB 1046 theater director and Executive Disclosures by Disclosing Entities. International Accounting Standards Board (IASB)The IASBs mission statement is described as follows on its web site The International Accounting Standards Board is an single-handed, privately-funded accounting standard setter( The IASB is committed to developing, in the public interest, a single set of high quality, understandable and enforceable glo bal accounting standards that require transparent and comparable information in general purpose financial statements. In addition, the IASB co-operates with national accounting standard setters to achieve crossroad in accounting standards around the world. Following the direction given by the FRC in 2002, the AASB has espouse the standards issued by the IASB as from 1 January 2005. Hence, the financial statements prepared by Australian companies are comparable with those prepared by entities in other countries which also have adopted IASB standards. This should allow for greater pinch of financial statements worldwide, and lead to a more efficient flow of capital across national boundaries.The IASB has signed an throwment with the Financial Accounting Standards Board (FASB), the body responsible for issuing accounting standards in the United States. The agreement requires both bodies to work together towards convergence of global accounting standards. The aim is to agree on high -quality solutions to quick and future accounting issues. If such agreement could be reached, potentially there would be one set of global accounting standards. Arguably, for better or worse, the result of this agreement appears to be a gradual adoption of FASB standards by the IASB as its own. International Financial Reporting Interpretations Committee (IFRIC) The IFRIC has the task of reviewing on a timely basis, within the context f existing international accounting standards and the IASB framework, accounting issues that are likely to receive divergent or unacceptable treatment in the absence of authoritative guidance, with a view to reaching consensus as to the appropriate accounting treatment. The IFRIC considers issues of reasonably widespread importance, and not issues of concern to only a small set of enterprises. The interpretations cover (newly identified financial reporting issues not specifically dealt with in IFRSs (issues where unsatisfactory or conflicting interpre tations have developed, or seem likely to develop in the absence of authoritative guidance, with a view to reaching a consensus on the appropriate treatment.The AASB has adopted the Interpretations issued by the IFRIC for use by Australian companies as from 1 January 2005, and modifies them if necessary for the not-for-profit sector in Australia. Australian Securities and Investments Commission (ASIC) The ASIC is an independent government body set up to enforce and administer the Corporations Act and financial services laws to protect consumers, investors and creditors. ASIC regulates and informs the public about Australian companies, financial markets, financial services organisations and professionals who deal and advise in investments, superannuation, insurance, sterilize taking and credit. The Australian Securities and Investments Commission Act 2001 requires ASIC to (uphold the law uniformly, effectively and quickly promote confident and informed participation by investors and consumers in the financial system (make information about companies and other bodies available to the public (improve the performance of the financial system and the entities within it. One of the roles of ASIC is to reduce fraud and unfair practices in financial markets and financial products so that consumers can use them confidently and companies and markets can operate effectively. In an accounting context, as part of its role, ASIC also attempts to ensure that a companys financial statements lodged with it under the requirements of the Corporations Act comply with accounting standards, if applicable. Australian Securities Exchange (ASX). The ASX is a public company operating Australias share markets. It oversees both the shares and future exchanges.In an accounting context, it is particularly concerned with improving the disclosure of information in the financial reports of companies listed with it on the various stock exchanges throughout Australia. It exercises its influence by way of the Listing Rules a set of rules with which companies must comply if they wish to be listed, and remain listed, on the stock exchange. Financial Reporting Panel (FRP) The FRP, established in 2004, has the function of resolving disputes between the Australian Securities and Investments Commission and companies concerning accounting treatments in their financial reports. The purpose for establishing FRP is to remove the need to initiate legal proceedings in Court in order to resolve a financial reporting matter.FRP is designed to provide an efficient and cost effective way of relations with disputes, the opportunity to be heard by persons with relevant expertise, and remove concerns about the courts limited understanding of accounting standards. 14. To which entities do accounting standards apply? Discuss the nature of a reporting entity, and consider reasons for the concept being replaced by one of public accountability. Accounting standards apply to the general-purpose financial statements/reports of entities which are reporting entities and also to those entities which decide to prepare general-purpose financial statements even if they are not reporting entities. The AASB, in SAC 1, provided the following definition of a reporting entityReporting entities are all entities (including economic entities) in respect of which it is reasonable to expect the existence of users who rely on the entitys general purpose financial report for information that will be useful to them for making and evaluating decisions about the allocation of scarce resources. There is no definition of a reporting entity in the IASBs Framework at this stage. All reporting entities are subject to accounting standards when preparing their general-purpose financial statements. Entities such as small proprietary companies, family trusts, partnerships, sole traders and wholly owned subsidiaries of Australian reporting entities will normally not be required to prepare general purpose statements in accordance with accounting standards.Following the release of the IASBs Exposure limn of a Proposed IFRS for Small and Medium-Sized Entities, (SMEs) published in February 2007, the AASB issued, in May of that year, Invitation to signalize ITC 12, proposing to revise the differential reporting regime in Australia by switching the focus away from whether an entity is/is not a reporting entity to whether the entity (subject to a size test) is required to prepare a general-purpose financial statement/report and is publicly accountable. Public accountability is defined in the IASBs ED on SMEs as accountability to those present and potential resource providers and others external to the entity who make economic decisions but who are not in a position to demand reports tailored to meet their particular information needs.An entity has public accountability if (a) it has issued (or is in the process of issuing) debt or equity instruments in a public market or (b) it holds as sets in a fiduciary electrical condenser for a broad group of outsiders, such as a bank, insurance company, securities broker/dealer, pension (or superannuation) fund, usual fund or investment bank. The implications are that if an entity is publicly accountable or satisfies a size test then it will be required to apply Australian equivalents to IFRSs in its general-purpose financial statements. If it is not publicly accountable, and does not meet the size test, then the entity need apply the Australian equivalent of IFRS for SMEs only. See figure 1. 3 in section 1. 9. 2 of the text for a flowchart showing the ITC 12 proposed changes, which, at the time of writing, are expected to be accepted by the AASB for 2009 and beyond CASE STUDIES cause show 1 Legal obligationsVisit the website of the Australian governments Attorney-Generals Department dealing with the law (www. comlaw. gov. au) and acquire the Corporations Act 2001. Assuming that you are the director of a small proprietary company, find the small business guide and learn of your obligations under the Act for managing your business. Prepare a brief report for the tutorial class. The Small business organisation Guide in the Corporations Act can be found following Section 111J. The guide summarises the main rules in the Corporations Act (the Corporations Act 2001) that apply to proprietary companies limited by sharesthe most common type of company utilise by small business.The guide gives a general overview of the Corporations Act as it applies to those companies and directs readers to the operative provisions in the Corporations Act. Students, in their capacity as would-be directors, are required to present a report to the class, summarising the requirements of the Guide. Such topics to be covered include The meaning of registration, including shareholders and directors liabilities Rules for internal management of a company Company structure and setting up a new company Continuing obligations onc e the company is set up Company directors, secretaries and shareholders Who can sign company documents living the companys operations Returns to shareholders Annual financial reports and audit Disagreements within the company Companies in financial trouble Case study 2 The AASB Visit the website of the Australian Accounting Standards Board (www. aasb. com. au) and find out the following items Who is the Chairman of the AASB? Who are the members, and which organisations do they represent? Which accounting standards have been issued in the past year? Why are there differences in the numbering systems for current accounting standards (eg. AASB x, AASB xxx and AASB xxxx)? What are the current projects (if any) that the AASB is working on in cooperation with the IASB?Assuming that you already have access to the AASB website Chairman of the AASB Go to AASB Board, then Current Board Members . Current chairman is David Boymal Members of the AASB and organisations represented Sta y in the same location and the names and organisations represented on the AASB are all shown. Dont forget to include the observers as well. Comment too many people from Melbourne No academics on the board? Accounting standards issued in the past year On the AASB website, go to Quick Links, then Standards. Read from Table 1 all of the standards issued in the delay year. Different numbering systems for standards See Pronouncements for information, plus the section 1. 7. 4 in the text.AASB x represent those standards adopted by the AASB from the IFRSs of the IASB AASB xxx represent those standards adopted by the AASB from the IASs of the IASB and its predecessor the IASC AASB xxxx represent those standards issued exclusively by the AASB for companies in the Australian context In addition, the AAS standards consist of standards issued by the AASB for special organisations e. g. superannuation plans, government Current projects On the AASB website, go to Work in Progress, then Projects. It would appear that there are no specific projects at the moment being worked on by the AASB in cooperation with the IASB. The AASB is one of several standard setting boards that negotiate with the IASB and merely provide submissions to the IASB on various topics. See also AASB Submissions to the IASB on the website. Also check the word of honor section and Latest News on the website. Case study 3 Setting up a companyVisit the website of the Australian Securities and Investment Commission (www. asic. gov. au) and find the form(s) that you must fill out to cash in ones chips a company, assuming that you wish to set up a small proprietary company to take over your current successful business, which has been operating as a partnership (with three partners) in the past. On the website of the ASIC, go to Download forms, select the form 201 for Registering a company. Students should print the form and fill it out as if they wish to set up a proprietary company, with more than one own er shareholder. Case study 4 The IASB Visit the website of the International Accounting Standards Board (www. iasb. org. k) and find and report to the class on the following pieces of information The document of Understanding of 2005 between the IASB and the FASB of the United States Which accounting standards have been changed as a result of the Memorandum of Understanding The membership of the IASB and which countries the members come from The goals of the IASB 1. Memorandum of Understanding On the IASB website, go to around Us, then click on About IASB, and then on the Memorandum of Understanding with the FASB. A full pdf translation of the Memorandum can be found here. In relation to the Memorandum the IASB website statesAfter their joint meeting in September 2002, the US Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) issued their Norwalk capital of New Hampshire in which they each acknowledged their commitment to the development of high quality, compatible accounting standards that could be used for both domestic and cross-border financial reporting. At that meeting, the FASB and the IASB pledged to use their best efforts to make their existing financial reporting standards fully compatible as soon as is practicable and to co-ordinate their future work programmes to ensure that once achieved, compatibility is maintained. At their meetings in April and October 2005, the FASB and the IASB reaffirmed their commitment to the convergence of US generally accepted accounting principles (US GAAP) and International Financial Reporting Standards (IFRSs). A common set of high quality global standards remains the long-term strategic priority of both the FASB and the IASB. 2. Accounting standards changed/ to be changed as a result of the Memorandum of Understanding On the IASB website, go to About Us, then click on About IASB, and then on the Memorandum of Understanding with the FASB. A full pdf version of the Memorandum can be found here. Not many standards have yet been changed, but plenty of standards are on the agenda for change. From the Memorandum , the topics for short-term convergence include To be examined by the FASB To be examined by the IASB bazar value option* adoption costs Impairment (jointly with the IASB) Impairment (jointly with the FASB) Income tax (jointly with the IASB) Income tax (jointly with the FASB) Investment properties** Government grants Research and development colligation ventures Subsequent events Segment reporting FASB Note IASB Note *On the active agenda at 1 July 2005 Topics are part of or to be added to the IASBs short-term ** To be considered by the FASB as part of the fair value convergence project, which is already on the agenda. option project Longer term projects include the following, from the Memorandum of Understanding The boards set the following goals for 2008 for convergence topics already on either their active agendas or the explore programmes Topics already on an Active schedule Convergence topic Current locating on the FASB Current status on the Progress expected to be achieved by 2008 Agenda IASB Agenda 1.Business combinations On agenda deliberations inOn agenda To have issued converged standards process deliberations in (projected for 2007), the contents and process effective dates of which to be determined after taking full account of comments received in solvent to the Exposure Drafts. 2. Consolidations On agenda currently On agenda no To implement work aimed at the completed inactive publication yet development of converged standards as a matter of high priority. 3.Fair value measurement Completed standard expected On agenda To have issued converged guidance aimed at guidance in the first half of 2006 deliberations in providing consistency in the application of process existing fair value requirements. 1 4. Liabilities and equity On agenda no publicatio n On agenda (will follow To have issued one or more due process distinctions yet FASBs lead) documents relating to a proposed standard. 5. Performance reporting On agenda no publication Exposure draft on a To have issued one or more due process yet first phase documents on the full range of topics in this project. 6.Post-retirement benefits On agenda deliberations Not yet on the agenda To have issued one or more due process (including pensions) underway on the first phase documents relating to a proposed standard. of multi-phase project 7. Revenue recognition On agenda no publication On agenda no To have issued one or more due process yet publication yet documents relating to a proposed comprehensive standard. The objective of the goals set out above is to provide a time frame for convergence efforts in the context of both the objective of removing the need for IFRS reconciliation requirements by 2009 and the existing agendas of the FASB and the IASB. The F ASB and the IASB will follow their normal due process when adding items to the agenda. Items designated as convergence topics among the existing research programmes of the boards include Topics already being researched, but not yet on an Active Agenda Convergence topic Current status on the FASBCurrent status on the IASBProgress expected to be achieved by Agenda Agenda 2008 1.Derecognition Currently in the On research agenda To have issued a due process document pre-agenda research phase relating to the results of staff research efforts. 2. Financial instruments On research agenda and On research agenda and To have issued one or more due process (replacement of existing working group established working group established documents relating to the accounting standards) for financial instruments. 3. Membership of IASB and member countries Go to the IASB website and see, About us. sink in on About IASB and there you will find the information about the Chairman, currentl y Sir David Tweedie, the Vice-Chairman and all members of the IASB, and the countries from which they came by reading each persons information sheet. 4. Goals of the IASB Go to the IASB website and see About us. Click on About IASB and there you will find the IASB objectives. Case study 5 ASIC Visit the website of the Australian Securities and Investments Commission (www. asic. gov. au) and find out and report to the class on the following Who the ASIC is and its role The tips given to potential shareholders regarding the reading of a companys prospectus A list of the policy statements and practice notes issued by the ASIC Whats new to the website. 1. ASIC and its roleOn the ASIC website, go to About ASIC and look up Our Role 2. Tips to prospective shareholders re prospectuses From the ASIC website visit FIDO, the ASIC s consumer website. From there, go to check our lists and click on prospectuses. The ASIC has information about prospectuses which changes sort of regularly. Se e what tips you can find about prospectuses, assuming that you are a prospective investor. 3. Policy statements and regulative guides issued From ASICs home page, go to Publications and then to Policies. Both the policy list and the regulatory guides are friendly here. 4. Whats new See ASICs home page, and Whats New features on the home page.