School Dress Codes One Of The Most Enforced School Policies

School Dress Codes: one of the most enforced school policies of all time for students of any age and gender. Of course, everyone has their opinion about what is too short or too long, what is too low or too high, and what is too tight or too loose; however, according to schools, middle school and high school girls are all â€Å"indecent†, or how the students put it, whorish. Because of this, there are very specific rules, right down to the T, about what girls can and cannot wear while on school grounds. As the handbook says, â€Å"Skirts, dresses, and shorts cannot be more than 2  ¼ inches above the knee.† Oh, and to make you moan and groan even more, â€Å"The inseam of your shorts has to be, at the very least, 4 inches long.† So they are trying to tell me and the rest of the student body that we can only wear long shorts? Is it just me, or does that bulls*** sound like an oxymoron? Wouldn’t long shorts be†¦ what do you call them? Oh†¦ pants? Ha, and to make it even better, â€Å"All pants and shorts must be worn on the waist.† What about above the waist? Some kids are poor, you know, and have to wear large ass pants to school. They can’t punish them for being poor now, can they? Well? Now, what if I want to wear my pants around my chest? That’s a â€Å"nerd† style, and nerds are usually pretty darn tootin’ smart. Are the schools now suddenly into punishing smart people who are doing well in school and hope to maybe move on to better things in life, such as, I don’t know, college? Would Steve UrkelShow MoreRelatedThe School Dress Code Is One Of The Most Enforced School Policies Of All Time For Students932 Words   |  4 PagesThe school dress code is one of the most enforced school policies of all time for students of any age and gender. Of course, everyone has an opinion about what clothing is up to par in society; however, according to the school system, middle school and high school girls are all, how the students put it, whorish. Because of this label, there are very specific rules, right down to the T, about what students can and cannot wear while on school grounds. 1. Skirts, dresses, and shorts cannot be moreRead MoreUniforms Codes Should Not Be Disruptive1668 Words   |  7 PagesSchools enjoy saying that their students are free to express themselves through their clothing; however they do stress the importance that while students express themselves, the garments should not be disruptive to the class environment. The big question is, what is â€Å"disruptive† and what isn’t. Is a girl wearing a tank top to combat the warm weather disruptive, or is a boy wearing a blatantly offensive shirt disruptive to their peers learning? Or is a student wearing a religious item, such as a hijabRead MoreArgument Against School Uniforms Should Not Be Banned1556 Words   |  7 PagesArgument Against School Uniforms My disagreement against school dress code is that public schools should not make the student go to school uniforms. Students should be able to wear any appropriate clothing they want to wear. School uniforms are not the way to be unsuccessful in education. School uniforms are a waste of time to have in a public school system. Teachers should make the students go home and change into school appropriate clothes. Public schools should give students a chance on what theyRead MoreEssay on Arguments for School Dress Codes820 Words   |  4 PagesEnsuing President Bill Clintons State of the Union address in January of 1996, more and more public schools are implementing dress codes and uniform policies in their schools. As a result, there has been an increase in legal controversies dealing with the issue. The reason that dress codes are not conclusively enforced is due to the application of the First Amendment to juveniles in the public school setting. The First Amendment states that Congre ss shall make no law respecting an establishment ofRead MoreSchool Uniforms Should Be Required For Their Freedom Of Expression1548 Words   |  7 PagesSchool uniforms were first introduced in England, in the 16th century. In the beginning it was only for charity purposes, but clothing started to have a different meaning throughout the centuries. The early purposes of wearing school uniforms were not much different than that of today’s. Same clothing can represent togetherness and may also help students no to get distracted. This research paper will take a closer look at why schools should mandate such a policy, supported by details and statisticsRead MoreEssay about Dress Codes in School can Decrease Bullying823 Words   |  4 PagesEffect of Dress Code in Schools Dress code is put into place to keep students from being bullied for how they dress and how some people may treat them different depending on what they wear. There is a lot of evidence that show students losing time in the class room because they are too worried about there personal apparel. David Brunsma, a sociologist who wrote Uniforms in Public Schools: A Decade of Research and Debate in 2005, says, â€Å"Dress codes and school uniforms increase school safety by eliminatingRead MoreSchool Uniforms And Its Effect On Self Image1548 Words   |  7 PagesMost commonly found in private schools, school uniforms are slowly being adopted by public schools in the US. In the 2003-2004 school year every one in eight schools required uniforms; in the 2011-2012 school year that number had increased to every one in five schools (ProCon.org). As violence increased, schools started enforcing uniforms thinking that it would solve the violence. School uniforms were created in England in the 16th century for students referred to as the â€Å"charity children† (ProConRead MoreThe Pros And Cons Of School Uniforms791 Words   |  4 PagesStates have the school uniform policy (research conducted in 2017). This means that one-fifth of the country’s students who are in school are not allowed to wear their own clothes. The statistics indicate that a majority of the United States disappro ve of school uniforms since the percentage remains low. The topic about school uniforms has created two sides of the issue. Some believe that students should wear school uniforms to provide an equal learning environment. Those who oppose school uniforms believeRead MoreSchool Uniforms: Should Everyone Look Like Clones? Essay920 Words   |  4 PagesAre school uniforms good or bad? This is an issue that has been going on for years. There are many different reasons for school uniforms. Some say having a school uniform helps to prevent violence and others say it prevents originality. Some also say it’ll help lower or rise the cost for parents. A common argument today is whether or not uniforms should be enforced in the public school system. One main reason public schools have uniforms / dress code is because in 1996, President Clinton allowedRead MoreThe Bright Side Of School Uniforms. Education In The United1597 Words   |  7 PagesThe Bright Side of School Uniforms Education in the United States from Kindergarten all the way to 12th grade is known for its free education system. That’s right, students all over the country are given the opportunity to retrieve a high school diploma for free. Education in this country is so important that schools around the country are pushing their board of education to propose the policy of school uniforms nationwide, as they believe school uniforms have a very beneficial and positive effect

A Literature Review of Health Promotion Free Essays

Literature Review of Health Promotions Grand Canyon University NRS 429 September 12, 2010 Literature Review Traditionally the United States health care system has been sickness-oriented. However, in the last two decades, a new paradigm has emerged. This new paradigm emphasizes wellness rather than sickness. We will write a custom essay sample on A Literature Review of Health Promotion or any similar topic only for you Order Now As a result in this change in focus, health promotion is now an integral part of the nursing profession. This research paper will review current literature from three professional sources relative to the nursing profession and health promotion.This paper will analyze: 1. How is health promotion defined? 2. What is the purpose of health promotion? 3. How has the role of a nurse changed as the result of the emphasis on health promotion? 4. How are nurses implementing health promotion? 5. Identify, compare and contrast the three levels of health promotion prevention. Health promotion simply stated are the activities and behaviors that help individuals stay healthy. These behaviors and activities include self-responsibility, physical fitness, nutritional awareness and stress reduction and management. In their research for â€Å"Brunner and Suddarth’s Textbook of Medical-Surgical Nursing,† Smeltzer and Bare (2006) state â€Å"health promotion can be defined as activities that by accentuating the positive assist a person to develop those resources that will maintain or enhance well-being and improve the quality of life. It refers to the activities that a person does personally in the absence of symptoms in an attempt to remain healthy. These activities do not be assistance of a member of the health care team. (Smeltzer Bare, 2006).Health promotion in the United States has a single purpose. That purpose according to Smeltzer and Bare (2006) is â€Å"to focus on the person’s potential for wellness and to encourage him or her to alter personal habits, lifestyle and environment in ways that will reduce risk and enhance health and will being. † The role of nurse’s has changed dramatically as a result of the emphasis on health promotion. Historically, nurses focused on the diagnosis and treatment of a disease, sickness or condition and emphasis on health promotion was nonexistent. However, today that has all changed.Nurses are now expected to expand their primary care services to include psychosocial nursing, advocacy, behavioral science, counseling and advocacy in addition to patient assessment, clinical diagnosis and patient-case management. In the article â€Å"Defining Nurse Practitioner Scope of Practice: Expanding Primary Care Services,† Sherwood, Brown, and Wardell (1997) state â€Å"the role of the nurse practitioner continues to evolve in response to changing societal and health care needs as consumers in all settings seek increasing services†. (Sherwood, Brown and Wardell, 1997).Nurses implement health promotion strategies in a variety of ways. Due to the high level of credibility nurse’s have with their patients, they greatly influence their patients with their passion. By emphasizing health promotion strategies such as self-responsibility, proper nutrition, exercise and stress management, nurses plant the seeds of wellness in the minds of their patients. While ultimately, it is up to the individual to make healthy changes in their lives, the role of the nurse practitioner plays a huge role in motivating individuals to adopt healthy habits.There are three levels of health promotion prevention. They are the primary prevention, secondary prevention and tertiary prevention. These levels are stages of the disease process during which preventive actions can be highly effective. Primary prevention focuses on preventing illness or trauma. An example of a primary prevention intervention would be an immunization. The objective of primary prevention strategies is to reach as many individuals (who may be at risk) as possible. The majority of health promotion programs in the United States are implemented at this level.According to Liburd, Collins, Giles, et al (2007) â€Å"In the decades since chronic illnesses replaced infectious diseases as the leading causes of death, public health researchers, particularly those in the field of health promotion and chronic disease prevention, have shifted their focus from the individual to the community in recognition that community-level changes will foster and sustain individual behavior change. † Secondary prevention emphasizes early detection and intervention against illnesses and disease.An example of a secondary prevention strategy would be a screening program. The objective of secondary prevention strategies is to limit the spread of infectious diseases as well as treat those individuals identified with a disease or condition before the illnes s fully develops. According to Peek, Cargill and Huang (2007) â€Å"health care interventions improved the quality of care for racial/ethnic minorities, improved health outcomes (such as diabetes control and reduced diabetes complications), and possibly reduced health disparities in quality of care. Tertiary prevention focuses on recovery and rehabilitation after a disease, condition or illness has occurred. The objective of tertiary prevention strategies is to prevent and limit further patient deterioration resulting from a sickness, condition or disease. Joseph Betancourt and Joan Quinlan (2007) state â€Å"The paradigm of personal responsibility for one’s health, which includes the responsibility of patients to follow their physician’s instructions and adhere to their treatment plan, now carries great weight among health care providers. A careful review of the literature presented strongly indicates the fact that nurses are key components in the health promotion phenomenon. Their influence can be identified every step of the way. Their roles have changed (expanded) significantly in the last ten years. Nurses are no longer limited to explaining to individuals how to get well but also how to remain healthy. The importance of this change cannot be understated. In the article ‘The Future Role of Nursing in Health Promotion† the authors Chiverton, Votava and Tortoretti (2003) state â€Å"never before has health promotion been more important than it is today.Nurses in education, practice, and research settings participate in the advancement of health promotion not only to the mainstream but to the forefront of nursing practice. Historically, nurse educators have taught patients how to manage illness; in the future, the focus must be on teaching people how to remain healthy. † (Chiverton, Votava and Tortoretti, 2003). How to cite A Literature Review of Health Promotion, Essays

Discuss the methods used in the Women’s Suffrage Movement free essay sample

The Suffragette’s were a group involved in the Women’s Suffrage Movement of the 19th and 20th century. The struggle for equality for women in Great Britain started long before the turn of the 20th Century. Not all suffragettes agreed with militancy. The movement split into two major factions: The National Union of Women’s Suffrage Society (NUWSS) led by Millicent Fawcett and The Women’s Social and Political Union (WSPU) led by Emmaline Pankhurst and her daughter Sylvia. The WSPU and NUWSS’s fight for rights included constitutional methods, acceptance of imprisonment for civil disobedience but were best remembered for their acts of militancy. Throughout the Women’s Suffrage Movement the WSPU’s activities included constitutional methods as well as militant ones, but it was for militancy that the Suffragettes were best remembered. As younger suffragettes realized that â€Å"polite† methods previously used by the older generation were achieving very little. The only option left, they believed, was to gain press attention. Emmaline Pankhurst’s group pursued actions that would grab the attention of the press but then had not yet reached their heights of â€Å"destructive protests† yet. The WSPU’s policy was to gain publicity: its members were encouraged to think up protests â€Å"more colourful and more commanding of attention than anything ever seen before.† As Emmaline Pankhurst stated. 1910 saw the women’s suffrage event of Black Friday. The Conciliation Bill was a bill that would extend the right of women to vote in the UK and Great Britain to many wealthy property owning women. The bill made it to the second reading but British Prime Minister at the time, Herbert Henry Asquith, indicated that there would be no more Parliamentary time for the reading in the current session. On response the WSPU sent a delegation around 300 women to protest and 200 were assaulted when they attempted to run past the police. It was the first documented use of police force against the suffragettes. Post Black Friday, The WSPU’s impatience to be heard lead them to a militant protest targeting property and avoiding violence against others. At first it was smashing windows shop fronts, but ultimately escalated into the burning of houses and public buildings including Westminster Abbey. It also famously led to the death of campaigner  and member of WSPU Emily Davison as the King’s horse trampled her. Other militant acts included the burning of churches, restaurants, and railway carriages, cutting telephone lines, spitting on police officers, and smashing of government windows and in June alone the WSPU made $54,000 worth of damage. The WSPU’s activities included constitutional methods, but it was for their militancy they were most remembered. Although militancy was the most effective action used by the Suffragettes, important tactics also included acceptance of imprisonment for civil disobedience. The WSPU, after their militant acts were imprisoned after being on trial, then refusing to be fined. In opposition to the continuing and repeated imprisonment of many of their members in 1909, The WSPU introduced the prison hunger strike. Mariane Wallace became the first major hunger striker. She refused even bread and water. She had not discussed her tactics with Emmaline Pankhurst or anyone from the WSPU. Soon, other Suffragettes followed her lead. The hunger strikes drew the interest of the press and the public. The response of the prison authorities was force-feeding. This was a horrible process that involved shoving a steel tube down the nose or throat of the woman while she was restrained. When the press reported this there was a public outcry. The suffragettes got a boost in support. The government later passed the Prisoners (Temporary Discharge for III Health) Act 1913 (commonly known as the ‘Cat and Mouse Act’), which allowed the release of severely ill suffragettes who were close to death due to malnourishment. Officers could re-imprison them again once they were healthy, in an attempt to avoid force-feeding. This skilled tactic brought the issue to the media and led to the famous poster with a photo of prison guards force-feeding suffragettes and the words â€Å"Torturing women in prison vote against the government†. Between 1910 and 1912 more than 150 local councils in Britain passed resolutions supporting voting rights for women. The suffragettes’ tactics included imprisonment for civil disobedience. A particular feature of the tactics the Suffragettes used was the dexterity shown in constitutional activities. In 1906, one of the first major attempts to achieve suffrage to gain national attention occurred when a group of 300 women met with British Prime Minister, Sir Henry Campbell-Bannerman to argue  the case for female suffrage. The NWSS led by Millicent Fawcett restricted itself to peaceful demonstrations. The NWSS took their petition to Henry Fawcett who supported the idea of universal suffrage, Fawcett added an amendment to the Reform Act that would give women the same political rights as men, but it was defeated by 196 votes to 73. The NUWSS didn’t give up and held public meetings, organized petitions, wrote letters to politicians, published newspapers and distributed free literature. Although they were very determined to achieve their purpose of votes for women, they never resorted to violence to do so. In 1903 a few members left to join the WSPU. The suffragettes showed much dexterity in their constitutional activities. Undoubtedly, The WSPU and NUWSS were organizations apart of the suffragette movement in helping women gain the right to vote. They used constitutional methods, imprisonment for civil disobedience and militancy to try and help the women’s suffrage movement for the better. Although, It was for their militant acts that they were best remembered for.

The Great Gatsby Dreams Essays - The Great Gatsby, Daisy Buchanan

The Great Gatsby Dreams The Great Gatsby ?Dreams? The Great Gatsby by F. Scott Fitzgerald, is a novel about the American Dream. In the Great Gatsby, the dream is that one can acquire happiness through wealth and power. To get his happiness Jay attempts to reacquire the love of his lost sweet heart, Daisy. The main problem with Jay's dream is that Daisy is all ready married. Gatsby's personal dream symbolizes the larger American Dream ?The pursuit of happiness?. Jay Gatsby longs for the past. Surprisingly he devotes his adult life trying to recapture it and dies in its pursuit. In the past, Jay had a love affair with a young rich girl, Daisy. Daisy and Jay had fallen in love with each other in spite of knowing that they could not marry because of the difference in their social status. For the first time in Jay's life he was truly happy. During their courtship, Jay was sent off to war. Upon returning from the war, Jay found out that Daisy had married a wealthy man by the name of Tom Buchannon. Jay then spends his life acquiring wealth to reach her economic standards, in hope that he can marry her and rekindle the happiness that he once had. His love for Daisy was impossible in society because he was at present a penniless young man without a past?he had no comfortable family standing behind him (156). Gatsby encounters his dream of love at this point of his life. He knew that at that time a relationship of love was impossible with Daisy due to his low social standing. Gatsby became determined to breach that gap between them in order to have a loving relationship with Daisy. He did reach the physical circumstances necessary to love her, but he had focused too much on money and power the previous five years of his life. He wanted his love with Daisy to flourish. Unfortunately, he had lost the ability to love. He no longer possessed moral integrity or the ability to handle a relationship. Society is often broken up into different social groups by their economic status. Those of lower classes believe that their problems will go away if they can gain enough wealth to reach the upper class. Many people believe that the American Dream is this joining of the upper class, and once reaching that point, not having to be concerned about money at all. The logic behind this is that being poor keeps people from being happy, and once you become rich, you do not have to struggle with the problems of life, and can therefore be happy. The Great Gatsby takes this belief, and shows its flaws through the lives of Jay, Tom and Daisy. In fact, all of the characters in the story are affected in some way by the lives of these three characters. Gatsby makes becoming an upper class citizen his priority. The life of the upper class in turn, makes the acquisition of wealth their priority. Wealth becomes Jay's vehicle in his quest for his primary goal, Daisy. In Gatsby's rise to power morality is sacrificed in order to attain wealth. While the story does not go into great detail as to how Gatsby's wealth was accumulated, it can easily be seen that his business ventures were shady at best. Gatsby's dream was doomed to failure because of his lack of principles. This shows a major flaw of the American Dream philosophy, just like the get rich quick schemes of today, Jay is trying to buy Daisy's love, not earn it. Nick attempts to tell Jay that his dream is pointless by saying that the past cannot be relived. Jay quickly told Nick, Yes you can, old sport. This shows the confidence that Jay has in fulfilling his American Dream, and his commitment to it. Tom Buchanan, Daisy's husband, was a man from an enormously wealthy family. Nick, described Tom's physical attributes as having a hard mouth and a supercilious manner?arrogant eyes had established dominance over his face?always leaning aggressively forward?a cruel body?his speaking voice?added to the impression of fractiousness he conveyed (11). The wealth Tom has inherited causes him to become arrogant and condescending to others. Tom believed that

Data Verification and Validation Essay Example

Data Verification and Validation Essay Example Data Verification and Validation Essay Data Verification and Validation Essay These are some of the useful characteristics, which make using a database program much more efficient than such programs as desktop publisher or Microsoft excel. Databases are much more malleable than other afore-mentioned programs, they can either be a single file containing a large number of records or a collection of related files. Most modern databases are relational, this word describes the way in which the data is organised within the database. A relational database stores data in tables that are linked together using common fields. This factor is most useful for the database being designed for Fab Food Pix, as the amount of client information needed by the company covers such a wide variety of areas a relational database would most appropriate to accommodate these specifics. Having investigated other possible programs that could be used to create a database, it has been decided that a program purposefully designed to make databases will be used. There are number of different database programs, such as Microsoft access, Paradox or Lotus Approach. However, Paradox and Lotus approach are not available, so Microsoft Access must be used. Microsoft Access is also available in the workplace so it is the perfect program to use.  Data Collection, Capture and Input  For a database to be of use, the information it is to consist of, must be collected, captured (on paper) and then input into the previously designed database. In order for these targets to be attained, a data capture form must be created. Information will be collected from the companys present client information file this information will then be recorded onto the previously created data capture form any information not found here will be obtained through questionnaires. The currently used manual database will be keyed into the computer. A data capture form will be designed and implemented to collect the details of new clients ringing up to book the photographer for a job. The same data capture form will be used to record the information of new clients who turn up at the studio, inquiring about the services provided. All the information will be stored, before the client is used, therefore only one data capture form will be needed. The client database, which is to be updated to a computerised version will primarily be used for mail shots, cards and promotional information as well as sending out invoices. As these are substantially separate, a relational database will be used, so that when an invoice is being composed, the name, company, position and address of the client can be displayed after searching for the specific job and its costs. The first table in the database will contain information for producing mail shots. There are not many different forms of verification, proof reading, where once the document has been typed out, it is read by a proof reader who points out or highlights any mistakes. However, this is not very reliable as, there is always a possibility that the proof reader will not pick up every single mistake grammatical or spelling. The other form of verification is double entry. This is when two people write out the specified information on two different computers. The computers then match up the two sets of correct data. If not all the information is matched up, mistakes are present. It is unlikely that each person will make no mistakes, or make the same mistakes. It is likely that where one person has made a mistake, someone else will not have. The document (if found to be containing mistakes) must then be proof read to find the mistakes and the sources of the information must be used to then correct the document. It is most beneficial to have a validation rule on the database, to check for any errors. Validation rules can be made for the majority or fields. Fields such as Raw Total, VAT and Total cannot have validation rules, as there is the possibility that every single entry in this field may be different. Due to the type of data entered into my relational database, validation rules are not often appropriate. For instance in such a field as Client Name and Company Name a validation rule could not be used as it is not possible to know all clients and companys which were to be entered into the database as this is occasionally updated. However, a validation rule was made for fields such as Client ID, Job Dates, Dates of Re-Shoots, Date of Payment the validation rules of majority is Date/Time the format must then be set to the specific type of date. The date can be General Date, 05/09/99 17:32:44, Long Date, 28 December 1987, Medium Date, 28-Dec-87, Short Date, 28/12/87, Long Time, such as; 17:32:44, Medium Time, 05:32, or Sort Time, 17:32. The validation rule for the Client ID field is Auto Number, this means the computer will automatically fill in this field with a unique number, there will only be one each number. This rule prevents a Client ID number from being entered more than once. Other fields have been set, so that unless information is entered, the user is not able to progress any further. Relating the Database  In order to relate the two tables effectively, the primary key field Client ID, in the Client Details table was made an automatic number (i.e. all the numbers included in this field were unique.) this primary key field was used as a foreign key in the Job Details table, which was not an automatic number, as a client could have numerous jobs with the same photographer. Therefore, I created another key Job Dates, this key along with the Client ID key made each record unique.

Advantages And Disadvantages Of Recruitment Agencies Commerce Essay

Advantages And Disadvantages Of Recruitment Agencies Commerce Essay One of the big advantages is that the company is not wasting a time to sorting the candidate’s resumes and conducting the interviews on the initial stages. The advantage of the hiring companies is to recruit people in a very short time because the agency has always saved the resume of the qualified candidates. And they quick start to the screening process and conduct the interviews, background checks etc. The hiring companies gain advantages from using professional recruiters as well. The another advantages of the recruiting agencies if someone is already working somewhere and finding a job to elsewhere with no time wast, the agency will helps the candidates to find the job which is not being advertised to provide good quality job in a Varity of fields. Today’s competitive market, it a big benefit for the companies and the candidates for both, taking advantage from the recruitment agencies as long as they can because the professional recruiters provides the maximum sup port the candidates and recruit the good quality staff for the final stage of the interview process of the company. In this way it is a big advantage for the both parties is that each knows the other is serious about the open position. One more advantage of the hiring agencies is that to serve the job searchers in long term or short term position on to the large and small business scale. Recruitment agencies also offers health and retirement benefits, According to the â€Å"Encyclopaedia of business†. The Americans uses these agencies to find work with companies such as Adecco, Kelly services help place the employees in the united state and Europe. For many companies, it is a disadvantage that if the company have a one or two position available and decide to go to hire the recruitment agency, this decision will be the costly to hire the recruiting company. There is another disadvantage for the company, if they have not hiring the recruitment agency and advertise publically fo r the senior level placement, it is risk for the company to lose her reputation and other competitors take advantage by using their tactics. It is best for the company to contact the recruiters to fill up the position confidentially. If the recruitment agency is not to find the suitable candidates for the right position of the company it is time loss for the company. It is expensive to any company to pay the agency up to 30 % of the employee’s annual salary. When company hire the employees through recruitment agencies then it has to bear extra cost because organization has to give the huge money to recruitment agencies for its services. Which directly impact on the overall profitability of the organization which results badly affect the financial sustainability of the organization? Advantages and Disadvantages of Informal Methods: If organization hire the employees without following the complete procedure of recruitment and selection then these methods will be called informal methods like walk in interview given by employee without job announcement, applicant refer by existing employees.

Aboriginal Community Health and Well-Being Essay

Aboriginal Community Health and Well-Being - Essay Example Several regions of the world have aboriginals like Australia and Canada (Hazlehurst, 1995). Just like other communities, aboriginal has controlled health organizations whose duty is to ensure the delivery of holistic and culturally appropriate health care. Worth noting, aboriginal community health represents not only the physical well-being, but also cultural, social and emotional as well (Eckersley et. al. 2001). However, analysts believe that the trend of rearing aboriginals has changed drastically since today many of them are reared without their cultural believes. Through this provision, individuals achieve full potential ultimately contributing to the overall well-being of their community. Section A, Question 1. Poor health is a biological manifestation of inequality among the Aboriginal in Canada. In this community, health and medical beliefs are social and spiritual. Aboriginal community in Canada experience poor health outcomes, which reflects on their knowledge about biologi cal health. Diseases such as chronic disease, accidental disease, post neonatal mortality, and mental illness are common in Aboriginal reserves (Waldram, et.al., 2006). For example, health report in 1999 alludes that Aboriginal living in the reserves recorded the highest number of suicide. Further, aboriginals in the reserves have high percentage of diabetes and other attacks. The above health figures support the argument of Physician Paul Farmer. Inequality refers to non-uniform distribution of essential needs in the society. For instance, non-uniform health care policies influence the distribution and administration of healthcare in the society. Non-uniform social and legal policies influence social status of individuals in the community. Social factors contribute to health inequality in aboriginal community. Emotional, physical, spiritual, and mental dimensions of Aboriginal health among children and youths indicate that social determinants contribute to inequality in health. Soc ial determinants that influence health fall under the following categories distal (e.g. political, historical, economical and social context), proximal (e.g. social and physical environment, health behaviors), and intermediate (e.g. resources, community infrastructure, capacities and systems) (Waldram et.al. 2006). Social determinants affect health behaviours, health vulnerability and capacity, and health management. Due to the many imbalances of life and need for healing such problems, sweat lodge is used extensively to assist since it occurs in the mind, spirit, emotions, and the body as well. Further, social determinants would influence circumstances that contribute to alleviation of health problems. For example, aboriginals who lead a low-income life experience diseases and illnesses. Like other communities, they are entitled to medication. However, in the provision of the medication, the healers are not regulated by an institution or law, but rather unwritten ethical standards of practise and community support. This in turn reflects to the social status, which links inadequate opportunities to raise income to good health. Inadequate employment opportunity influence income of an individual, which further contributes to poverty level in the society. In essence, poverty is a factor that contributes to health condition of the community. Fighting poverty or developing ways of fighting poverty contributes to health improvement in the society (Hazlehurst, 1995). Researchers in health argue that social factors contribute to the health inequality of the Aboriginals. Socio political factors in Canada are major factors that contribute to health inequality among the Aboriginal communities (White, et. al. 2003). Historically,

How Alexander the Great Influenced Current History Essay

How Alexander the Great Influenced Current History - Essay Example From this discussion it is clear that  he was a great leader and a perfect general, he had an awe-inspiring personality and great metal ability that allowed him to conquer successfully through the Victory of Persia. Ancient Egyptian people used to worship him as a god. The way he managed through all the hardships and campaigned and lead his kingdom has great many examples that has affected today’s people in many ways. Alexander also inspired many other famous leaders such as Napoleon and Caesar.As the paper highlights  Alexander spread out the Greek culture throughout the world and in this way he influenced the global cultural variety. He changed the lives and living styles of people around him and made tremendous efforts for the dominance of Western culture which successfully prevailed in many areas and its effects can still be seen today. Before him the Greek culture was just some other culture of the world, but with Alexander and his conquests, â€Å"The culture of Gre ece was the broadcast throughout the entire Middle East†.   Alexander also realized the importance of flourishing economy through development of trade and commerce. He, therefore, was devoted to building ports and his fresh conquests proved to be his new trading partners. Therefore, he played a great role in developing international trade and commerce and set a good example for the leaders in today’s world.  Alexander was interested in trade and commerce, so he became a pioneer in urban planning and development. This opened up another way for Alexander to influence the culture through his city planning and development techniques. He established towns that corresponded each other and looked alike and each town was added on with a central school, market, areas for recreational activities and gyms. During his era people started to relocate from rual area to more central city locations (Chapter 12: Alexander Changes the World). These ideas and patterns of urban developm ent are still widely observed in different parts of the world. Another way in which he changed the life style of people was through improving the education standards by establishing many elementary schools throughout his empire where young children learnt not only basic reading, writing, and math skills but also about their own culture and civics. Alexander also introduced the idea of free participation in government which meant that the government was for all, not just the wealthy and the mighty. This led to the fast development of his own empire and also inspired other countries around his empire to follow the same system of government for their betterment. Through his good leadership, planning and thinking abilities Alexander expanded his influence even beyond the expectations of

Exercise the Mind, Body, and Soul Essay Example for Free

Exercise the Mind, Body, and Soul Essay Being in this class has helped me realize that my health, as well as others’ health, is very important. The past five weeks I have been recording my habits to see what was necessary to change. After the first three weeks, I had concluded that I really needed to increase my physical activity to do more than my average everyday walking. We were to go about our everyday lives and record exactly what we did on a regular basis. Before this, I would never have considered myself a person who exercises regularly. However, after this project I feel that I have earned the title of a person who exercises on the regular. Once I had picked my area I wanted to increase, I picked out to goals. My first goal was to exercise a minimum of 120 minutes a week. Two objectives I had to fulfill that goal were to complete my homework by four o’ clock each afternoon so that I had time to walk for twenty minutes in the evenings. Another objective I had was to park further away so I could wake an extra ten minutes to and from my car each day of school. My final goal was to lose three pounds by October 23, 2011. The first objective I had to fulfill that goal was to ask my friend/s Karlee, Sarah, and/or Samantha to exercise with me to help me stay motivated. My last objective to reach my weight loss goal was to do Zumba at least three times a week for 30 minutes minimum. Participating in daily physical activities such as walking or doing aerobic exercises is not only important for you physically, but it can also benefit you mentally and emotionally. A report shows that at least 60% of the global population fails to achieve the minimum recommendation of 30 minutes of moderate intensity physical activity daily (Saxena, Van Ommeren, Tang, Armstrong, 2005, p. 445). Walking is one of the most popular, easiest, and safest forms of physical activity (Sykes, 2009, p.40). Walking has many positive benefits to doing it. You have  less chance of getting/having heart problems, lower blood pressure, lose body weight, stress reducer are just few good things walking can do for you.  Studies have generally shown that exercise increases states of positive affect or energetic arousal, and reduces anxiety, tension, or negative affect. Research has also demonstrated that exercise may be similarly effective in the treatment of depression (Lutz, Lochbaum, Carson, Jackson, Greenwood, Byas, 2008, p.166). Exercise gives you something to do. It is an easy way to get your mind off negative things and makes you feel better not only physically, but also mentally. According to Sykes, et al (2009, p. 42), exercise can improve a person’s physical self-worth and other important self-perceptions such as body image. Having exercise goals that relate to personal performance and improvement is also associated with high positive emotion and improved mood. My last two weeks of recording was difficult to say the least. Some days seemed easier than others did. Walking a couple times, a week was easy for me to get in the habit of doing. Not only did I notice that I was having a bit more energy, my dogs, that I took walking with me, we willing to walk more around the house, instead of sleeping all day. As the days went by, I noticed I was finishing my homework earlier, which allowed me more time to increase my time to do activities. My friends were extremely helpful and supportive during this whole process. They were excited to come over and do Zumba with me. They would come at least once a week and work out for at least 30 minutes. I believe I have made a change for the better that will continue to grow. I have realized that I had just been lazy. I now have so much more energy in the days, which really helps me go to sleep earlier and longer. It was difficult at first to change my ways, but with the support of my friends, it made things a lot easier for me. With my increase in physical activity, as I mentioned,  my sleeping habits have gotten better, and well as my leisure time. Now all I need to do is work on my eating habits, which are not too bad, and I will be living a much healthier life than I have been.

japan :: essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  What was Japan planning to do that led them to attack Pearl Harbor on December 7 1941?   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Japan was going through a hard time like every other nation, but Japan wasn’t going to go down with this depression easily. Japan thoughts of expanding their economy to the other parts of Asia where there would be more resources that can help their economy get back up. But doing so will cause a confrontation with other nation that rule over parts of Asian countries, like the United States. Because of this, the Japanese was force to attack Pearl Harbor and try to take the upper hand in its conquest.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  The Japanese were having a hard time holding and building up their economy because the World was going through the Great Depression. During this time China was blessed with rich soil and good resources. Japan thought that it would be a good chance to boost its economy by expanding further to these regions were the soil was rich and the resources were good. Although a small part of this area was already theirs, Japan wanted to expand throughout Asia and make it becomes as one with theirs.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  One thing that Japan had to do besides conquering Asia was to deal with the nations that help support or rules over parts of Asia. One of the nations was the United State. This country supported China and other Asia countries were because of the great resource they get from them. The U.S. has a great deal with China and didn't want to loose it so they’ll have to help although the U.S. didn't want to get involve in the war; they knew somehow someway they are going to be headed that way into the war. Still the U.S. had helped China and the other countries even before the war started. So it’s only fair.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Even thought Japan and the United state was great allies they still attacked Pearl Harbor because of the action the United State had given to the countries in Asia. Japan didn’t appreciate that the U.S. also helped China so they attacked china too. Not only did they aid China they have cut off the supplies to Japan and froze their assets in the U.S. This had caused big differences between all countries. It mostly affects the United State and China. Many of the countries depends export from each other countries. So, according to this, it meant war has started and Japan was the first to make its move because it wants to be overpowered.

Geography essay †earthquakes Essay

At a conservative margin two plates try to slide past each other slowly. Quite often, the two plates stick and pressure builds up; the release of this pressure creates a severe earthquake. There are no volcanic eruptions along conservative plate margins because the crust is neither being created nor destroyed. The classic example of a conservative plate margin is the San Andreas Fault in California. The North American and Pacific Plates are moving past each other at this margin, which is the location of many earthquakes. These earthquakes are caused by the accumulation and release of strain as the two plates slide past each other. The vast majority of Earthquakes occur along plate margins. In fact the locations of the earthquakes and the kind of ruptures they produce help scientists define the plate margin. Many earthquakes form a narrow spread at some plate margins than others; generally speaking, the earthquakes at destructive plate margins have a greater spread and therefore affect more places than at conservative plate margins. According to plate tectonic theory, huge slabs of plates are in constant movement caused by convection currents, a lot of pressure builds up at the plate margins, which when released causes a sudden jolt or earthquake. This accounts for a large number of earthquakes that occur at plate margins. The fact that the most deadly earthquakes occur at destructive/transform plate margins suggests that greater pressure builds up than at constructive plate margins. Earthquakes are probably the most frequent of all hazards, yet their impact on people, property and communities varies from one place to another. When it comes to buildings the type of building materials and designs used can minimize loss of life, mainly in wealthy areas. This was the case with the Loma Prieta earthquake where very few people were killed, however in some areas were more vulnerable with older buildings. With the Kobe earthquake (1995) there were less strict building regulations which led to high death toll of over 6,300. In poorer parts of the world building design is often inadequate, even though building design standards are in place they are rarely enforced, which was the case for Mexico City (1985). Here several modern high rise buildings collapsed as concrete crumbled and the thin steel structures tore apart. The central hospital just collapsed in total killing around 30000 people. It can also have different effects on different parts of the world due to the frequency of the earthquake and the levels of development. In wealthy areas where earthquakes are common, such as California and Japan, a lot is done to prepare for an earthquake; there are regular earthquake drills in schools and offices. Poorer countries tend to be less well prepared this is partly due to the lack of money to invest in materials and educational programs. Also because earthquakes are perceived as infrequent problems in a society facing daily struggles for survival. It is often said LEDC’S suffer much more from the effects of earthquakes than MEDC’s which is true in terms of human costs. A poor country with UN sturdy buildings and its inability to cope with the after effects of an earthquake, will suffer greater loss of life, homelessness and loss of livelihood than a rich country. In recent years some of the greatest earthquake disasters have occurred in LEDC’S including India 1993 which killed 10,000 people, Afghanistan 1998 which killed over 6,000. MEDC’s do not tend to suffer as much human loss, but they do suffer a lot of financial loss, as insurance companies and governments re-fund building programs and pay compensation. Afghanistan 25th March 2002 there were a series of earthquakes that lasted 10 hours and killed 800-1000 people, injured 4,000 and left 20,000 homeless. Towns were flattened the earthquake only measure 6. 1 on the Richter scale. There were a few reasons why this earthquake caused so much widespread disaster. The region is remote and very poor, after suffering droughts and wars they have no resources left to cope with such an earthquake. The houses were very poor and couldn’t withstand the shaking; much housing had heavy roofing to insulate their houses which just collapsed killing people inside. Although the earthquake was not so powerful it was a shallow one occurring at a depth of 8km. Now comparing it with a wealthier place you can see the difference that money can make and buildings. Taiwan 30th March 2002 measured 7. 1 on the Richter scale so was more powerful than the Afghanistan one, and was at 10km deep so again was shallow; this earthquake only killed 5 people. The Taiwan earthquake was significantly more powerful than the Afghanistan earthquake yet it caused far less loss of life, this was due to the fact that, many of the buildings were modern and coped well with the ground shaking, people were also aware of the dangers and had prepared themselves to minimize the dangers and damage to the properties. Taiwan is significantly wealthier than Afghanistan and it’s therefore better able to prepare and then to react after an earthquake. In conclusion 2 earthquakes of a similar magnitude might be expected to have similar effects but this is not always the case. Whilst there can be no doubt that a big powerful earthquake will caused a lot of damage wherever they occur, it seems to be the case that all things being equal LEDC’s tend to suffer more than MEDC’s.

An Astrologer’s Day Essay

An Astrologer’s Day is a story of an astrologer who conducts his business near a court. He starts his work almost at midday . He spreads his professional equipment, which consist of a dozen cowrie shells , a square piece of cloth with obscure mystic charts on it, a notebook and a bundle of Palmyra writing . He’s a fine get-up of an astrologer, with his forehead shinning with sacred ash and vermilion. He has dark whiskers and sparkling eyes. To crown the effect, he wears a saffron-colored turban around his head. He sits at a place which’s frequented by all sorts-of people. Many hawkers cry loudly near him. And when its dark he gets light from a neighboring hawker. The astrologer was devoid of any professional training. During his youth he used to drink, gamble and quarrel. Once he hit a fellow villager hard on his head and assuming the person dead, he pushed him into a well. To hide himself from the police he ran away and settled as an astrologer in a town. Even though he lacked training, he had all the shrewdness and understanding of human mind and the causes of human worries. Thats why he could answer convincing questions to his clients. Once he had an encounter with a person before winding up his day’s work. The man wanted to get satisfactory answer to the question â€Å"Whether he’ll be able to find his enemy or not. The astrologer recognized him as his enemy in that dim light. He was the person whom he pushed into a well thinking he was dead. The astrologer struck a bargain with him. He gave such convincing answers to his questions that the man was fully satisfied. The astrologer told him that his enemy was crushed under a lorry and now he show never travel southward to avoid anymore trouble in his life. In this way he bade him good bye and got rid of his enemy. Reaching home the astrologer told his wife that a great burden was off his head as the person whom he thought to be dead was alive. He narrated the past incident to her. After this, he yawned and stretched himself on the pyol.

How Neil Armstrong Became the First Man on the Moon

How Neil Armstrong Became the First Man on the Moon For thousands of years, man had looked to the heavens and dreamed of walking on the moon. On July 20,  1969, as part of the Apollo 11 mission, Neil Armstrong became the very first to accomplish that dream, followed only minutes later by Buzz Aldrin. Their accomplishment placed the United States ahead of the Soviets in the Space Race and gave people around the world the hope of future space exploration. Fast Facts: First Moon Landing Date: July 20, 1969Mission: Apollo 11Crew: Neil Armstrong, Edwin Buzz Aldrin, Michael Collins Becoming the First Person on the Moon When the Soviet Union launched Sputnik 1 on October 4, 1957, the United States was surprised to find themselves behind in the race to space. Still behind the Soviets four years later, President John F. Kennedy gave inspiration and hope  to the American people in his speech to Congress on May 25, 1961 in which he stated, I believe that this nation should commit itself to achieving the goal, before this decade is out, of landing a man on the moon and returning him safely to the Earth. Just eight years later, the United States accomplished this goal by placing Neil Armstrong and Buzz Aldrin on the moon. Portrait of American astronauts, from left, Buzz Aldrin, Michael Collins, and Neil Armstrong, the crew of NASAs Apollo 11 mission to the moon, as they pose on a model of the moon, 1969. Ralph Morse / Getty Images Take Off At 9:32 a.m. on July 16, 1969, the Saturn V rocket launched Apollo 11 into the sky from Launch Complex 39A at the Kennedy Space Center in Florida. On the ground, there were over 3,000 journalists, 7,000 dignitaries, and approximately a half million tourists watching this momentous occasion. The event went smoothly and as scheduled. CAPE KENNEDY, UNITED STATES - JULY 16, 1969: Composite 5 frame shot of the gantry retracting while the Saturn V boosters lift off to carry the Apollo 11 astronauts to the Moon.   Ralph Morse / Getty Images After one-and-a-half orbits around Earth, the Saturn V thrusters flared once again and the crew had to manage the delicate process of attaching the lunar module (nicknamed Eagle) onto the nose of the joined command and service module (nicknamed Columbia). Once attached, Apollo 11 left the Saturn V rockets behind as they began their three-day journey to the moon, called the translunar coast. A Difficult Landing On July 19, at 1:28 p.m. EDT, Apollo 11 entered the moons orbit. After spending a full day in lunar orbit, Neil Armstrong and Buzz Aldrin boarded the lunar module and detached it from the command module for their descent to the moons surface. As the Eagle departed, Michael Collins, who remained in the Columbia while Armstrong and Aldrin were on the moon, checked for any visual problems with the lunar module. He saw none and told the Eagle crew, You cats take it easy on the lunar surface. Members of the Kennedy Space Center control room team rise from their consoles to see the liftoff of the Apollo 11 mission 16 July 1969.   NASA / Getty Images As the Eagle headed toward the moons surface, several different warning alarms were activated. Armstrong and Aldrin realized that the computer system was guiding them to a landing area that was strewn with boulders the size of small cars. With some last-minute maneuvers, Armstrong guided the lunar module to a safe landing area. At 4:17 p.m. EDT on July 20, 1969, the landing module landed on the moons surface in the Sea of Tranquility with only seconds of fuel left. Armstrong reported to the command center in Houston, Houston, Tranquility Base here. The Eagle has landed. Houston responded, Roger, Tranquility. We copy you on the ground. You got a bunch of guys about to turn blue. Were breathing again. Walking on the Moon After the excitement, exertion, and drama of the lunar landing, Armstrong and Aldrin spent the next six-and-a-half hours resting and then preparing themselves for their moon walk. At 10:28 p.m. EDT, Armstrong turned on the video cameras. These cameras transmitted images from the moon to over half a billion people on Earth who sat watching their televisions. It was phenomenal that these people were able to witness the amazing events that were unfolding hundreds of thousands of miles above them. This grainy, black-and-white image taken on the Moon shows Neil Armstrong about to step off the Eagle lander and onto the surface of the Moon for the first time. NASA   Neil Armstrong was the first person out of the lunar module. He climbed down a ladder and then became the first person to set foot on the moon at 10:56 p.m. EDT. Armstrong then stated, Thats one small step for man, one giant leap for mankind. A few minutes later, Aldrin exited the lunar module and stepped foot on the moons surface. Working on the Surface Although Armstrong and Aldrin got a chance to admire the tranquil, desolate beauty of the moons surface, they also had a lot of work to do. NASA had sent the astronauts with a number of scientific experiments to set up and the men were to collect samples from the area around their landing site. They returned with 46 pounds of moon rocks. Armstrong and Aldrin also set up a flag of the United States. Armstrong and Aldrin unfurl the US flag on the moon, 1969. Apollo 11, the first manned lunar landing mission, was launched on 16 July 1969 and Neil Armstrong and Edwin Aldrin became the first and second men to walk on the moon on 20 July 1969. The third member of the crew, Michael Collins, remained in lunar orbit. Oxford Science Archive / Getty Images While on the moon, the astronauts received a call from President Richard Nixon. Nixon began by saying, Hello, Neil and Buzz. I am talking to you by telephone from the Oval Office of the White House. And this certainly has to be the most historic telephone call ever made. I just cant tell you how proud we are of what you have done. Time to Leave After spending 21 hours and 36 minutes upon the moon (including 2 hours and 31 minutes of outside exploration), it was time for Armstrong and Aldrin to leave. To lighten their load, the two men threw out some excess materials like backpacks, moon boots, urine bags, and a camera. These fell to the moons surface and were to remain there. Also left behind was a plaque which read, Here men from the planet Earth first set foot upon the moon. July 1969, A.D. We came in peace for all mankind. Apollo 11 lunar module rising above the moon to rendezvous with command module before heading home, with half Earth visible over horizon in background. Time Life Pictures / NASA / Getty Images   The lunar module blasted off from the moons surface at 1:54 p.m. EDT on July 21, 1969. Everything went well and the Eagle re-docked with the Columbia. After transferring all of their samples onto the Columbia, the Eagle was set adrift in the moons orbit. The Columbia, with all three astronauts back on board, then began their three-day journey back to Earth. Splash Down Before the Columbia command module entered the Earths atmosphere, it separated itself from the service module.  When the capsule reached 24,000 feet, three parachutes deployed to slow down the Columbias descent. At 12:50 p.m. EDT on July 24, the Columbia safely landed in the Pacific Ocean, southwest of Hawaii. They landed just 13 nautical miles from the U.S.S. Hornet that was scheduled to pick them up. astronauts wait in life raft for a helicopter to lift them to the U.S.S. Hornet after successful splashdown July 24th. Astronauts Neil Armstrong, Michael Collins, and Buzz Aldrin successfully completed moon mission. Theyre wearing isolation garments.   Bettmann / Getty Images Once picked up, the three astronauts were immediately placed into quarantine for fears of possible moon germs. Three days after being retrieved, Armstrong, Aldrin, and Collins were transferred to a quarantine facility in Houston for further observation. On August 10, 1969, 17 days after splashdown, the three astronauts were released from quarantine and able to return to their families. The astronauts were treated like heroes on their return. They were met by President Nixon and given ticker-tape parades. These men had accomplished what men had only dared to dream for thousands of years- to walk on the moon.

Approaches to error correction in language teaching, and how it has Literature review

Approaches to error correction in language teaching, and how it has evolved - Literature review Example Language is correlated to culture, and understanding a people’s language is a prerequisite to understanding their culture. A second language is very vital to the lives of many people because it affects their careers, identities and future lives. It is therefore, an important task when one engages in helping people to acquire a second language (Cook, 2008, p. 1). In fact, it would be very difficult for tourists to enjoy their tour in a foreign country, for instance, if they were unable to express themselves in the language that is commonly spoken in that language or if the tour guides in the foreign country did not have sufficient spoken and written knowledge on the tourists’ language. However, language teaching, especially second language teaching, is associated with errors among learners. This means that language teaching incorporates error correction. Various approaches to error correction in language teaching have been proposed by various scholars and researchers. Initially, attention was focused on the language that the learner produced and the technique of error analysis focused on the differences between the learner’s speech and that of the native speaker. Language teachers or instructors were interested to know how the learner’s language was like (Cook, 2008, p. 6). Naturally, it is very difficult for a foreigner to attain the same language proficiency as that of a native speaker. Therefore, this approach could not be effective in evaluating achievement of a language learner because it is not guaranteed that such learner can attain absolute proficiency in spoken or written language. It has been noted that second language learners do not achieve proficiency in language which can measure up with native-speaking individuals in terms of speaking and writing. One of the reasons why this phenomenon is varied is becau se of instructional issues (House, 2011, p. 61). During the 1950s and 1960s, the

Critically appraise the impact that transformational leadership can Assignment

Critically appraise the impact that transformational leadership can have on organizations and society - Assignment Example Transactional leaders work within and with the rules and norms that already exist in the organization, while transformational leaders in comparison are those who ‘transform’ their organizational culture and align it with values and norms that are essential to be more effective. Transformational leaders have been characterized as having four components; idealized influence, inspirational motivation, intellectual stimulation and individualized consideration. Transformational leaders use these four tools to transform their organizational culture into one that is most conducive to growth and advancement. Transformational leaders who work thus, and exhibit a sense of vision and purpose are more likely to be found in organizations that cherish innovation and progress. They align their subordinates with the goals of the organization and its culture and are most likely to foster creativity than support a culture with a status quo (Bass 1991; Gardiner 2006). Organizational cultur e and leadership will forever remain interconnected. Leaders are the ones who develop the organization’s culture and strengthen its norms and beliefs. The culture thus takes shape according to what the leader concentrates on, and this is what the subordinates are taught to follow by their leaders. But it is not only the leader who affects culture, organization cultures are often as impacting of their leaders as well. For example, it can influence how decision making is done by top management regarding concerns like hiring new employees and placing them within the organization etcetera. In accordance with the evolutionary process of an organization, the leader must change the culture to suit the organization’s needs. In order to maintain change while incurring the least resistance, the leader must not completely let go of the initial culture. The past should be referred back to for inspiration and the understanding of core strategies that must be maintained in the futur e. Changes should however, reinforce innovation so that the organizational culture is aligned for present and future need (Gardner, J. 1990; Avolio et al 1991). Organizational culture styles can also be categorized into two separate categories, according to the leadership style of the leader at the helm of the organization. Theoretically, if the leader is transactional, then the culture is also transactional and if the leader is transformational, then the culture is also transformational (Gardner, J. 1990). However, in reality organizational cultures posses some aspects of both types of cultures and the trick really, is to make a conscious movie towards a transformational culture by incorporating more and more transformational aspects while still maintaining the much needed structural transactional aspects (Simola et al 2010). A transformational culture can be characterized by a sense of purpose and unity. In such cultures, commitments are made for the longer run. The top management and the consequent subordinate levels have a certain level of interdependence and mutual goals. In such cultures, management goes beyond what is required to further their self interest to do what is good for the collective wellbeing of the organization. Top management acts as mentors for subordinate management levels, the norms are flexible and adapt to the changes in the organization’s external environment and due importance is given to the organization’

Local and Surrounding Ecologies and Environment Essay

Local and Surrounding Ecologies and Environment - Essay Example There is a marked difference between the â€Å"built† environment and the â€Å"natural† environment, because the perception of the natural environment is prominent by its varied workings that consist of total environmental and biological groups with specific functions, which includes all plant life, flora, undergrowth, foliage and shrubbery, bacteria microbes, germs and soil, rocks, atmosphere and all non-artificial events in the physical sense that are not produced by humans, although they effect humans. Also included in the environment are general natural resources and natural phenomena that cannot be mapped and have no geographical limits such as air, water and climate and manmade resources or originating from manmade activities such as energy, radiation, electrical charges and magnetism. ... tropical rain forest or desert. The world's lakes and oceans may also be considered biomes, although they are less susceptible to climatic influences than terrestrial biomes. Other factors could be related to, living, or occurring in the waters of the ocean or the open sea as opposed to near the shore such as bird populations, and other deep sea or shallow marine, evergreen forests, deciduous forests, steppes, and grasslands. Also equally important is the factor that fills the various places in the local ecosystem. The ecosystem consists of all the physical and free living systems that describe the physical and chemical aspects of organism environments. Human activities that affect local ecosystems: Human activities that have greatly damaged the ecosystem is the junk discarded from homes and factories which causes the most pollution, has resulted in the loss of habitat and produced acid rain which has in effect resulted in the deprivation of the ecosystem. Urban development of farmla nds for mass agriculture has replaced grasslands with crops that are consumed mostly by humans. Space for crops has been made by chopping down and burning forets, and lumber supplying trees have been cut without letup to feed the growing demand for lumber and other wood products. The flow of rivers, streams and waterways are diverted for use on agricultural lands and for other human requirements in cities and towns. Humans have depleted the amounts of fish in the oceans, seas and rivers by mechanical fishing without giving the fish the time to rebreed and produce thereby severely depleting existing reserves. Every type of human conveniences such as cars, generators etc. use fossil fuel that has caused global warming, acid

Based on a Case Study - Management in Technological Change Essay

Based on a Case Study - Management in Technological Change - Essay Example Technological developments and innovation has paved a way for the emergence of new digital marketing channels such as mobile phones. Mobile phones are powerful channels that allow personalisation and interactivity of the content and context of the messages. (Kim, Han, & Schultz, 2004) The mobile channel is seen as an automated, reliable, personal, and customised channel that allows an efficient way to reach mobile phone users directly. It provides a direct call-to-action that would be almost impossible via other channels. (Barnes & Scornacava, 2004) This paper will focus on the feasibility of the application of mobile CRM on Evergreen Investment. The company is a leading asset management firm serving institutional investors through a broad range of investment products. The company has an existing CRM system developed by Onyx. However, the sales representatives find the system taxing on their job and not value-adding on their operations. Management has considered the system ineffective and inefficient. A proposed solution of the paper is the development and implementation of a mobile CRM. The mobile software is a commercially available application developed by Pyxis. It is run in the Blackberry platform using the handheld mobile phone. This paper introduces the CRM capabilities and features of the Blackberry device with the Pyxis-Onyx database link. It enumerates the different impacts of the new system on the organisation, operation, costs, and current process of the company. It also identifies the potential benefits of a mobile CRM to both the Evergreen company and its sales representatives. Evergreen Investment is a mutual fund company with over $247 billion in assets under management. The company concentrates on providing institutional investors with asset management and client service solutions instead of focusing and marketing on individual consumers. The people behind the

Indian Accounting Standards: Barriers and History

Indian Accounting Standards: Barriers and History Introduction In the year 2005, European Union made it mandatory for all the companies which were listed have to comply with International Financial Reporting Standards (IFRS) requirements when presenting their financial statements. This marked the beginning when International Accounting standard Board (ISAB) was professed as â€Å"legitimate’’. Ever since then IFRS has spread swiftly across the world. Initially there were few hindrances like by the end of year 2004 â€Å"full text of endorsed IFRS was not even available in several EU languages’’. This research examines the evolution and obstacles to convergence of Indian Accounting Standards to IFRS starting 1st April 2011 when all the listed companies in India, will be required to present their financial statements in accordance with IFRS regulations. This research also highlights the need for the country like India, to converge their Local GAAP to IFRS. American Writer Mark Twain once commented on  India and said  Ã¢â‚¬Å"the cradle of the human race ,the birthplace of human speech ,the mother of history ,the grandmother of legend, and the great grandmother of human speech of the tradition.’’ India is now seen as one of the fastest growing economies in the world. The increase of number of Indian companies being listed at various stock exchanges may it be NASDAQ, NYSE or LSE, the takeovers of companies like Corus by TATA or the exponential increment of Foreign Direct Investment in the country does indicate that India is now the destination where everyone wants to be a part of it. The strong economic growth, technological advancements, inflows of foreign exchange and the ever-increasing interest of almost every nation to be a part of this growth embraces the requirement of a common language in financial statements. (Purvis, gernon, and Diamond [1991]). Various studies done by researchers have concluded that â€Å"principle based standards are better enforced than rule based† and this becomes one of the reasons why harmonisation is becoming more and more essential. As far as advantages and disadvantages in adhering a common accounting rule there are still concerns within a country leave apart the issue of international convergence (Ray Ball, 2006). Only time will tell whether this convergence really serve the purpose or it was just a decision made in haste to be a part of so called IFRS â€Å"brand names’’ countries. IFAC Compliance Programme IFAC was founded in 1977 with New York as its Headquarters. Its initial purpose was â€Å"the development and enhancement of a coordinated worldwide accounting profession with harmonised standards†(brennan,1979). Presently it is â€Å"a global organisation for the accountancy profession† and as at 10th August 2009 IFAC has 158 members from 122 countries representing 2.5 million accountants. â€Å"Its formal mission is stated as being â€Å"To serve the public interest,IFAC will continue to strengthen the worldwide accountancy profession and contribute to the development of strong international economies by establishing and promoting adherence to high quality professional standards ,furthering the international convergence of such standards and speaking out on public interest issues where the profession’s expertise is most relevant. To carry out this mission ,we work closely with our member bodies and regional accountancy organisations and obtain the input of regulators, standard-setters, governments and others who share our commitment to creating a sound global financial architecture†(IFAC,2006). IFAC does not set International Financial Reporting Standards (IFRSs) are not set by IFAC rather these are set by International Accounting Standards Board (IASB) . The IFAC Board formed â€Å"the Member Body Compliance Program† to ensure that all the members adhere to the standards set by IFAC for its membership. The primary objective of which was to encourage members and strive for improvement in this area of compliance. The IFAC Compliance program is overseen by the Compliance Advisory Panel. The primary objective of Compliance Advisory panel is to make sure that the IFAC compliance program is properly implemented as well as properly operated by the staff members of IFAC. Statements of Membership Obligations The IFAC Board through its Statement of Membership Obligations (SMOs) issue guidelines for the members to assist in implementation of â€Å"International standards† which are issued by IFAC and International Accounting Standard Board (IASB). The motto of SMOs is to provide pre-requisites for â€Å"quality assurance† and to investigate any disciplinary actions against any members. All the IFAC members also have to participate in a program which is in three parts. The main purpose of this programme is that it â€Å"seeks to understand whether and how the SMO requirements are being fulfilled†.  The information from this program helps the compliance committee to evaluate whether the members have prudently adhered to all the SMO requirements. These responses by the Members are taken on a periodical basis. Any changes in â€Å"legal and regulatory environment† or any other development made by any member is to be informed to this committee. This information is also updated in a questionnaire which is available online, by all  the members and if there are any changes  than the members are supposed to inform  the compliance committee which publishes these updated responses on IFAC website. Part 1 of this questionnaire is â€Å"Assessment of the Regulatory and Standard-Setting Framework†.  This Questionnaire provides information  from its members about their â€Å"regulatory and standard-setting framework in their jurisdiction†. Part 2 is â€Å"SMO Self Assessment† which requires members to fill  up a â€Å"self assessment questionnaire† which indicates how the members have incorporated or  implemented  international standards which are issued by IFAC and the IASB. This questionnaire also helps the committee to know whether all the members have adhered to professional standards set by the governing bodies. Part 3, of the questionnaire is about â€Å"Action Plans†. This questionnaire requires that members to â€Å"to develop action plans, including identifying tools, resources, and regulatory changes to address areas identified through the Part 2 self-assessment†. Part 1, Part 2 and Part 3 questionnaires are accessible to public at large. Literature Review â€Å"Harmonization, standardization, and uniformity are all terms used in the literature and in previous research† (Iordanis N.Floropulos, 2006). According to Van der  Tas (1988): â€Å"Materially measurable harmonization is an increase in the degree of comparability and means that more companies in the same circumstances are applying the same accounting method to an event or giving additional information in such a way that the financial reports of more companies can be made comparable.’’ Harmonisation can be understood as a procedure by which the gap between different accounting practices are reduced (Doupnik,1987). Sir David Tweedie, Chairman of International Accounting Standards Board said â€Å" If they all use the same methods and the accounting for one transaction is the same in Sydney, as in Seattle, as in Strasburg, and in Sheffield , then they will know where they are, and there is a demand for that type of certainty.†(FEI 2001). Mark T.Bradshaw and Gregory S.Miller(2007) also reiterated the same and argued that the evidences are in favour of a single set of Accounting Standards which will â€Å"increase the comparability of accounting information across the countries that differ economically, politically ,and culturally†. Emphasising the need for a â€Å"common set of accounting standards† IASB, laid three broad objectives: a)  Improvement : Improvement in existing standards, b)  Convergence : Reducing the gap between different accounting standards followed in different geographical regions, c)  Leadership : Addressing issues not resolved and developing new standards( Geoffrey Whittington,2005) â€Å"The principles behind the adoption of International Accounting Standards by different countries have always been the subject of controversy in accounting literature† (D.Zeghal, K.Mhedhbi, 2006).India’s decision to converge to IFRS is perceived by many researchers as premature decision. Although harmonisation of accounting standards not only enhances the quality of financial reporting, increases the comparability of financial statements but without considering of â€Å"country specific environment factors† the logic/reasons for such convergence will be forfeited. Talaga and Ndubizu (1986) insisted â€Å"that a country’s accounting principles must be adapted to its local environmental conditions†. In fact, Perera(1989a) went much ahead and stated that â€Å"the accounting information produced according to developed countries is not relevant to the decision models of less developed countries†. Case studies by different researchers with respect to developing countries have not reached any consensus whether the convergence or so called â€Å"follow the Bandwagon approach† for IFRS’s will have or is having any positive effect on economic growth. It is yet to be seen that whether India will adopt IFRS or will converge its accounting standards to IFRS. Larson (1993) studied the economic growth effect of African countries with and without these standards. His results show a positive correlation in economic growth rate with adoption of IFRS’s when adapted with â€Å"country’s local condition†. But Woolley (1998) researched the effect of such convergence or adoption of IFRS’s in Asian countries and he concluded that there are â€Å"no significant differences in the economic growth rates†. This again emphasises the fact that researchers have distinct opinion on whether IFRS adoption results in better economic growth or does not have any significant role. Researchers like Wolk, Francis ,and Tearney (1989) argued that ,harmonisation of accounting standards is â€Å"beneficial for developing countries because it provides them with better-prepared standards as well the best quality accounting framework and principles†. Chamisa (2000) studied the â€Å"usefulness of IAS’’ for developing countries. In his case study of Zimbabwe, he argued that these standards do have a positive impact on the emerging financial markets in the developing countries. â€Å"Economic conditions are a major determinant in the development of a country’s accounting system† D Zeghal, K Mhedhbi (2006). No doubt with the present economic growth in India  which is presuming better than in any other developing nation, IFRS will definitely boost this growth. India, by adopting IFRS gives a platform for itself where the financials can be compared easily with the peers across the globe.  According to Alhashim and Arpan (1992), who argued that â€Å"environmental forces influencing accounting are economic forces, social forces, the legal system, culture, and the political system†.   Though the legal structure or political system or culture might have an impact of financial reporting but there are other factors which have greater impact than these. One of these can be the education standards of the professionals in a country. As IFRS are more principle based so lots of prudence will be required from the professionals .  Cooke and Wallace (1990) added to these and argued that factors such as Size of business, education level, history of country, level of wealth, their development of financial markets may have influence on accounting standards. Accounting standards are governed by economics and politics( Watts,1977 ; Watts and Zimmerman,1986) so convergence has more or less enhanced integration of markets and politics across the borders (Ball,1995). D Zeghal, K Mhedhbi (2006) gave five hypotheses on the basis of these environmental forces. In his first Hypothesis he argues that if the country economic growth increases then the chances of adoption of the International Accounting Standards increases. This hypothesis correlates with the present status of a country like India which is exponentially growing. To maintain this growth rate it needs to be in line with global standards which will increase it â€Å"legitimacy†. As a result of which the foreign investments will increase. In the second hypothesis he argues that the probability of adoption of IFRS increases with the increase in education level. This simply means that there is a positive relationship between educational level and the competence of the professional accountants. This hypothesis indicates that â€Å"in countries where the educational level is low and expertise is weak, there is a real barrier to the adoption of IAS†.  This infers that if a country wants to adopt IFRS then it needs to strengthen its educational level. This raises few concerns if test this hypothesis with the current situation in India where there is scarcity of experts who have good knowledge of IFRS. In his third Hypothesis which states that if a developing country has â€Å"high degree of external economic openness it will be more inclined to adopt IAS†. India being one of the fastest growing nations with increasing foreign investments is an ideal case for adoption of IFRS’s as per this hypothesis. Sir David Tweedier, IASB Chairman restating uniformity of accounting standards argued â€Å"As the world’s capital markets integrate, the logic of a single set of accounting standard is evident. A single set of international standards will enhance comparability of financial information and should make the allocation of capital across the borders more efficient. The development and acceptance of international standards should also reduce compliance costs for corporations and improve consistency in audit quality.† Abdelsalam and Weetman (2003) argued that a factor like â€Å"familiarity and language† seems to favour countries which are Anglo-American because of obvious reasons. One being Anglo-American predominantly had a greater influence in the formulation and development of IASB and the other being, English being language of communication. Chamisa (2000) found that he anticipates that the developing countries which have â€Å"Anglo-American culture† will find it easier to adopt IFRS. This becomes the Fourth Hypothesis. In his Fifth and final hypothesis D Zeghal and and K Mhedbi states that developing countries which have capital markets are most likely to adopt/converge to IFRS. This hypothesis emphasises the need and why India as a country should adopt IFRS. With the present scenario where all capital markets are hitting new lows, Indian markets are performing far better than any other markets across the globe. But one should always In a recent report by world bank, it has been reported that Asian countries are recovering from the present financial crises.  Research done by Adhikari and Tondkar (1992) showed the similar results, that adoption of a â€Å"particular accounting system† is effected by the existence of capital market. Adhikari Tondkar (1992) specifically argued that â€Å"country’s level of economic growth has a positive effect on the development of accounting system and practices†. L.L.Rodrigues, R.Craig(2007) in their research by using â€Å"Hegelian dialectic concept of thesis, antithesis and synthesis† gave  innovative approaches for convergence of  local accounting standards with IFRS’s. They went on to and argued that â€Å"in modern society, the global harmonization of accounting standards might be regarded as uncontroversial, unremarkable, and inevitable†. Hegel in his â€Å"theory of dialectic† laid a concept which states that â€Å"contradiction is regarded as the root of all change† (hegal, 1969). He argued that change is inevitable and brings in a new structure or a concept( a thesis) which always have contradictions, which is always opposite to what stated (antithesis) but which brings in something new which is in-between both the concepts(synthesis). Referring to this concept L.L.Rodrigues, R.Craig argued that A thesis to be a â€Å"support for globalization of accounting† and Antithesis can be said to be â€Å"conflict area† that means opposing globalization of accounting. As a consequence of thesis and antithesis another view is generated this is referred as synthesis. They outlined few proposals which arose due to thesis and antithesis.  In one of the proposals they argued that all the companies should follow their national accounting standards and prepare their financial statements accordingly. At the same time these companies should also enclose few annexure in the form of reconciliation with the International accounting standards (hoarau, 1995). In their second proposal they argued that countries should â€Å"seek regional harmonization of accounting standards† (European Union or ASEAN countries). Analysing the â€Å"regional paradigm† of harmonisation of accounting standards, Saudagaran and Diga (1997, p.2,16-7) claims that in 1997 European Union supported the idea of regional harmonisation and also in the year 1992-1993 AFA â€Å"pursued regional  harmonization as a policy objective†. Referring to The Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) which is an â€Å"an Islamic international autonomous non-for-profit corporate body that prepares accounting, auditing,  governance, ethics and  shari’a standards for Islamic financial institutions and the industry†. These standards â€Å"are either mandatory or used as guidelines by the regulators in.the kingdom of Bahrain, Dubai International financial centre ,Jordan, Lebanon, Qatar, Sudan and Syria (http://www.aaoifi.com/overview.html). These arguments are in favour of â€Å"dual standards†. Also many countries have adopted IFRS but not for all companies rather they have two tier system. One for big corporate houses and the other for small and medium-sized entities (SMEs). Because it is the cost factor which is bothering these smaller entities. But this view is not supported by the big international accounting firms, who caution that â€Å"a two standard system, where some companies continue to use national GAAP ,may be difficult to maintain in the long run.[and] governments and national setters [should] develop formal convergence plans to eliminate these dual standards†(Larson and Street ,2004,p.113). L.L. Rodrigues and R.Craig also argued that companies might think full adoption of IFRS but practically it will more like to have â€Å"ostensible compliance† that is â€Å"in the form of window dressing to appease capital markets or other users of financial information†. Chand (2005) throws a caution on Developing countries who are tempted to be a part of so called IFRS compliance members without evaluation the â€Å"cost and benefit involved in implementing IFRS†. He also emphasises the need to â€Å"improve the level of professional expertise in IFRS† before adoption or convergence to IFRS. Similar caution was advised by Shyam Sunder (2009) in his commentary â€Å"IFRS and the Accounting Consensus† stating â€Å"Get aboard if you do not wish to be left behind on the platform† cannot be a reason to converge or adopt IFRS. He argues that the standards should be developed not just as rules but rather it should be restricted to principles. Secondly a single set of accounting standards should be applied to companies especially those which are traded as it helps investors/stakeholders to compare them with their peers across the globe. Further he argues that there should be a body which must be consisting of professionals and experts which can act as a regulatory just as Securities Exchange Commission (SEC) does in United States. He emphasis the need of educating professional to a level that they can interpret IFRS’s in a prudent manner. Financial Accounting Standard No. 157 (FASB 2006) which states that the companies can value their assets in any one of the three methods given in this standard. These methods are mark-to-market or mark-to-model or mark-to-judgement. The last method gives liberty to companies to value â€Å"as they deem fit†. Warren Buffet called this as â€Å"mark-to-myth†. Clarifications on such concept of â€Å"fair† valuation are needed as it gives an opportunity for accountants to mislead the users of the financial statements. He argues that the standard setters should minimize this â€Å"need for judgement† by properly responding to the queries/objections/sug gestions raised by the professionals on these standards. Shyam Sunder (2009) also stated a practical reason as far implementation of IFRS’s goes. He states any professional anywhere across the globe â€Å"who has been drilled to memorize the specifies† of their own national accounting standards will find it quite difficult to now thoroughly understand and cope up with the clauses of IFRS’s. Also there is only one language in these internationally acceptable accounting languages and that is English only. So those nations like China, Japan or say Italian or German would not find exact version of these standards. And we are talking about a common language of Financial Reporting. One of the past presidents of The Institute of Chartered Accountants (ICAI) states â€Å"people who invest overseas naturally want to be able to keep track of the financial health of the securities issuers. Convergence of accounting standards is the only means to achieve this. Only talking the same language one can understand each other across borders†. N.C.Shil (2009) argues that though harmonisation will give an effect in the form of â€Å"global community as a single entity†. But there are major concerns when it comes to adoption of IFRS’s in United States where US GAAP is still functional. And it is yet to be seen as how far they will converge or they will just adopt. Secondly, different countries have â€Å"different legal, economic, social and cultural environments† and it is very essential to analyse these differences as they just cannot be written off just to make sure that we are in line with internationally acceptable reporting standards. Thirdly, they emphasised the need of implementation not just adoption. It is quite a tedious task to implement without adequate  regulatory authority. IFRS’s are principle based standards so again load of prudence will be required by the professionals who were implementing rules based accounting standards till date. Another issue which is inevitable is the scarcity of skilled manpower in developing countries. China has reported a â€Å"shortfall of 300,000 qualified accountants and is likely to require a further three million† in times to come (N.C.Shil, 2009). More or less the same is the condition if we talk about India. At present with the current state of affairs â€Å"The ROC Mumbai has over 150,000 registered companies out of which approximately 50 percent file their documents. Over 5,000 new companies are registered every year.ROC Mumbai has 4 staff who are employed to scrutinize these fillings, none of them of whom are Chartered Accountant or Company Secretaries’’.  Analyse the situation of now if India without a proper infrastructure (skilled manpower) adopt or converge to IFRS.   The concern at this hour is whether the adoption is â€Å"merely as a label† or there is a serious commitment to it. If the IFRS’s are adopted with such an  intension then this will lead to increase in  transparency , substantially  decrease â€Å"information asymmetry, uncertainty and estimation risk†, and as a will result in  Ã¢â‚¬Å"lower cost of capital and higher market liquidity†(Leuz and Verrecchia, 2000; Lambert et al., 2007a). This hypothesis was analysed by H.Daske,L.Hail,C.Leuz and R.Verdi (2007) who examined IFRS adoption by 24 countries between 1988 to 2004  and concluded that these the firms show a substantial decrease in cost of capital and exhibit â€Å"higher market liquidity† after converting themselves from their Local GAAP to IFRS.  The problem faced even by European countries was the lack of clarity at the time of first-time adoption of IFRS. This issue still persists and there are still no clarifications on â€Å"tra nsactions of specific nature such as pension and other post-retirement benefits† (R.K.Larson, D.L.Street 2004). â€Å"The focus tends to be on what the rules say, not on how they are implemented in practice’’  (Ray Ball, 2006). In practice this has been a major concern even in Europe where implementation is still a major concern. Developing countries like India need to understand that mere restructuring or reorganisation of the standard setting body would not resolve this crisis. But including Government agencies on their board will overcome this tedious task of implementation (Peter Carlson,1997). â€Å"The harmonisation of such standards is regarded to be neither practical nor truly valuable† (Goeltz, 1991, p.85) possibly because â€Å"investors may have developed adequate coping mechanism so that their financial decisions are not impeded†(Choi and Levich,1991,p.2) Because different users require different information it is difficult to satisfy their financial reporting needs with the constraints of a set of inter national accounting standards. A survey of 112 companies in India ,by Ernst Yong showed 67% of them welcomed the decision of convergence to IFRS. But majority of them were susceptible with the deadline set by the Institute of Chartered Accountants of India and the reasons stated were quite obvious. One being the cost, whether it up gradation of IT software or cost of skilled manpower. The other reason was the jugglery in the statutory laws. The Tax laws, Companies Act 1956  and all other statutory laws are yet to be modified and in a manner that they are in line with the IFRS regulations. Taking a clue from the nations who have already transited to IFRS India as a country needs to analyse the cost benefit ratio before implementing these IFRS regulations. â€Å"UK companies recorded an average of  £ 625,000 for IFRS conversion training in 2005†. Also Securities Exchange commission has reported that â€Å"average US corporation will spend nearly $ 32 million in IFRS adoption cost†. Also there is a mixed feeling of whether India will follow full IFRS regulations or will opt for â€Å"modified country specific version† like in European Union ,Singapore, Japan or Australia. Ray Ball(2006) on â€Å"International Financial reporting Standards: Pros and Cons† argued that without any doubts the â€Å"high quality† standards have now been  adopted by more than 100 countries is in itself commendable. On the other side he predicts the problems with the â€Å"fascination† of IASB and FASB with â€Å"fair value accounting†. When market prices are available, for any assets, then the opportunity of manipulation by managers decreases. However there is a flaw that the managers can still manipulate by using â€Å"mark-to-model† accounting. This particular clause in IFRS increases gives an opening to managers to fabricate the valuations as per their discretion. However , IASB and FASB are determined to go move ahead with â€Å"fair value accounting† and FASB member L.Todd Johnson commented â€Å"The Board has required greater use of fair value measurements in financial statements because it perceives that information as more relevant to investors and creditors than historical cost information. Such a measures better facilitate assessing their past performance and future prospects. In that regard, the Board does not accept the view that reliability should outweigh relevance for financial statement measures† Ball, Robin and Wu(2003) investigated â€Å"the relationship between accounting standards and the structure of other institutions on the attributes of financial reporting system†. The study was based on four Asian countries namely Hong Kong, Singapore, Malaysia and Thailand. They argued that these countries have a greater influence towards International Accounting Standards which as a result should produce high quality financial reporting. But the â€Å"institutional structures that provide incentives to issue low quality reports† (Robert W. Holthausen, 2003). Hence Ball, Robin and Wu predicted that outcome of such structure will have a negative impact of financial reporting. Researchers are also of the view that the manner in which the European Union is formed, in the same manner Asian Countries can come together and come to a common consensus which allows â€Å"free mobility of capital, Labour and enterprises across the national borders of its member countries†.( Peter Carlson, 1997). Inida History and Overview India is a Sovereign, Secular, Democratic Republic country. It has a Government or rather â€Å"Parliamentary system of Government†. The President is the constitutional head .In the states it is the Governor who acts as a representative of the president. There are 28 states and 7 Union territories. Each and every part of the country has a different and unique â€Å"demography, history and culture, dress, festivals, languages etc†. India is â€Å"seventh-largest country by its geographical area, second most populous country and the most populous democracy in the world†. In India, responsibility of maintaining high standards in accounting, auditing and ethical standards are bestowed on the Institute of Chartered Accountants of India (ICAI). The Institute was established in 1949 under an act of Parliament. The headquarters of this accounting body is in New Delhi. The Institute also has five regional offices situated in Mumbai, Chennai, Kanpur, Kolkata, and New Delhi, along with these regional offices the Institute has 117 branches across the country. The Institute has also 19 chapters outside India and an office in Dubai. Presently the Institute has enrolled 350,000 students and 140,000 members. The Institute of Chartered Accountants of India is presently the Second largest accounting Body in the world. The Institute has maintained high standards of applicability of Accounting and Ethical standards in India. Except the recent saga of Satyam Computers no major incidence of this stature had ever been reported from India. Applicability of IFRS in India Under the new system the following companies or entities will have to comply with the IFRS requirements: a)  Companies which are listed in any of the recognised stock exchanges. b)  Banks, Insurance companies and Financial Institutions c)  Companies which in the preceding year had a turnover or more than Rs 1 billion. d)  Companies which in the preceding year had borrowings in excess of Rs 250 million. e)  Holding or subsidiary of any of the above companies At present IFRS is not applicable to SME’s. Differences between the prsent regime under local GAAP and IFRS There are issues which really putting doubts in the mind of professionals or the users of financial statement which needs immediate attention. Following are few of them: 1)  As per the companies act 1956, there are specified rates for depreciation to be charged to assets by every company. The clause states that every company must charge a minimum rate of depreciation to each and every asset held. IFRS does not recognise this concept of â€Å"minimum depreciation†. 2)  In India, every amalgamation must be approved by the High Court. There is no such obligation in IFRS regulation. 3)  Clause 41 of the listing agreement clearly states that there should be a separate presentation of  extraordinary items in the financial reporting of the listed companies whereas IFRS prohibits such presentation of extra-ordinary items. 4)  IFRS conversion will have a direct impact on the reporting of Indian Banks. The transition to IFRS will affect reported net-worth, capital adequacy and available capital for all Indian Banks.  Report on â€Å"IFRS convergence: Challenges and Implementation Approaches for Banks in India† argues that there will be a â€Å"significant impact† on the Banking industry in India particularly in the reporting of Financial Instruments, Derivatives and provisions to be made in case of loss on loans and advances. The† Financial parameters† such as Capital Adequacy Ratio (CAR) and â€Å"valuation metrics† on the basis of which the analysis is done, predictions on future aspects of the company are made will change drastically once IFRS is implemented.