How and Why Women Got the Right to Vote in Britain

How and Why Women Got the Right to Vote in Britain In 1906 the Liberal Government swept the opposition to one side as they moved into power in a landslide victory at the general election. This gave birth to a new dawn of hope to women the length and breadth of the country as the new Prime Minister, Sir Henry Campbell Bannerman, was in support of the vote for women. Two years later this bright horizon was clouded as Bannerman steps down from the spotlight to make way for Herbert Asquith, who is set against votes for women and claims that there is little support for the idea but asks women to prove him wrong. It is certain the change in the countries leaders left a bitter taste in the mouth of all†¦show more content†¦Hundreds of women behind bars went on hunger strike in order to force the government into making a move, so the government moved. All those prisoners refusing to eat had their options removed and they were force-fed by groups of anti- suffrage prison workers. In an attempt to stop the WSPU hitting the front pa ge by going on hunger strike, the Government filled the papers with pages of death and violence. A number of women were killed whilst being force-fed as the tubes for filling their stomachs against their will were accidentally forced into the womens lungs which then pumped them with whatever was on the menu that day. A slow and painful death would surely create a massive feeling of sympathy towards the victim who would never have the chance to reap the rewards. Whilst members of the WSPU were suffering inside prison, those on the outside put a stop to the violent demonstrations when Asquith agreed to produce a Conciliation Bill giving women the vote. After doing well in the house of commons Asquith stalls the Bill, an act the lead to Black Friday as members of the WSPU fought the police on the streets and were arrested, beaten and raped. Asquiths deceit, the WSPUs impatience and the police forces hideous brutality had led to scenes of sickening violence and abuse that could have bee n so easily avoided. A year later in 1911 the WSPU again call for a truce in theShow MoreRelatedFactors Leading to Womens Suffrage Essay1089 Words   |  5 Pagespersonally think that it was not only the war that got women the vote, but it was a large factor. An argument against this is that other issues post war and suffragette activity that gained women the vote. When war broke out it had a huge impact on Britain economically and politically. Industry Trade Unions became extremely powerful and a woman voting was at the bottom of the government’s list of priorities. During the war, women played a huge part and showed great patriotic Read MoreHigher History Women1700 Words   |  7 PagesModel Answer Changing attitudes in Britain Society towards women was the major reason why some women received the vote in 1918. How accurate is this view? During the 1900s, many women were beginning to stand up for themselves and no longer wanted to be inferior to men. Prior to 1918, women were disrespected and under - valued in society. There was a change in attitudes towards women as the image of the New Women began to arise. They were becoming involved in various different jobs, having theRead MoreThe Change in Social, Economic and Political Positions of Women in Britain1312 Words   |  6 PagesEconomic and Political Positions of Women in Britain Between 1900 and 1929 there were many changes to the rights and laws regarding women. For a long time women were treated as the property of their fathers and husbands because men were seen as the superior race, but women didnt like this and some started to demand change. There were many social and economical changes for women during this time. There were changes at the factories where women worked because the conditionsRead MoreThe Industrial Advances Of Europe During The Nineteenth Century926 Words   |  4 PagesAt the start of the twentieth century, Europe was emerged in a crisis. Britain and France were almost at war and tensions between the Western nations were rising (Civilizations 541). Despite these negativities, Europe was advancing in new technologies making manufacturing goods easier and more efficient. Along with technological and industrial advances came wars, movements, and idealism. Europe suffered greatly between 1870-1920, but also made revolutionary advances. Following this further, someRead MoreEssay about Why Women Gained the Vote in 19181224 Words   |  5 PagesWhy Women Gained the Vote in 1918 In 1918, women had finally gained the right to vote, after 68 long and hard years of campaigning and rebelling they finally got the vote they wanted. The women had tried everything like campaigning, getting them selves arrested, using the media and many more things were done. However, there were a couple of things that they did which really helped them get the right to vote and they were the fact that they helped the men in World WarRead MoreWomen s Rights Are Still A Problem Today1524 Words   |  7 Pages Women’s rights are still a problem today. Not necessarily rights but how they are treated and how sexist some people are. I personally don’t like how some of the men treat women. They don’t think women can do things for themselves, if we try to be equal or have the same kind of job they discriminate them, because they think men should be in charge and be the leader. Although the campaign for women’s suffrage started before the civil war you can see how long it took them to get what they wantedRead MoreEssay on The Effects of World War One on British Women831 Words   |  4 PagesOne on British Women â€Å"Without The First World War British Women Would Not Have Gained The Right To Vote In 1918† I disagree with the statement that, if it were not for the War, women would neverRead MoreWomens Legal and Political Rights Essay1275 Words   |  6 PagesWomens Legal and Political Rights Until the end of 18th century there was a large opposition to womens legal and political rights, though some improvements were made, the issue of giving women the vote was still highly opposed. Feminism is linked to the womens movement and is commonly connected with two basic beliefs, that women are disadvantaged because of their sex, and that this disadvantage should be overthrown. Since the nineteenth century womens movementRead More1. Explore the Significance of the British and American First-Past-the-Post Election System with Special Reference to Its Effect on the Party System in Each Country. How Does It Limit the Development of Third Parties?1786 Words   |  8 Pagesreference to its effect on the party system in each country. How does it limit the development of third parties? Why have the Liberal Democrats been successful in joining the government despite the strong limits on representation that the electoral system provides? Britain and America are quite commonly known as first world countries (highly developed countries) and they are known to be the most powerful countries in the world. Britain and America practice the same type of electoral system that isRead MoreHave you ever felt like men belittle you because they’re stronger and bigger than you? Men may be1300 Words   |  6 PagesChina and Britain but what most people tend to miss is the women’s rights movement that went on in 1848 until the 2000s.Women were being mistreated and were basically said to only be good for housekeeping and producing children. We as women are way smarter than men and we should be recognized for keeping our homes clean and food on the table hot and ready when our men come home from a long day at work. Then we were still going through the struggle with alcohol and it was not pretty for women. There

Cuyahoga River Free Essays

Daniel Groves Environmental Geology Case Study November 22, 2011 Cuyahoga River Fires â€Å"In the United States, a concerted effort is underway to reduce water pollution and thereby improve water quality. † (Keller) A case history of river pollution is the Cuyahoga River located in Northeastern Ohio. The river is 100 miles long flowing south to Cuyahoga Falls where it then turns north until it empties into Lake Erie. We will write a custom essay sample on Cuyahoga River or any similar topic only for you Order Now Cleveland and Akron are two major cities located along the river. The Cuyahoga is known as an infant glacial river, this is because it is one of the youngest river created from the melting of the glaciers. It is estimated that the river is about 13,000 year old. The story of the Cuyahoga is one with many lows and highs. The fires being the lows; new legislation and organizations formed to clean up and then prevent this from happening to other rivers being the highs. The name â€Å"Cuyahoga† comes from Native American word meaning crooked river. The river was very useful to early Native Americans; it allowed for easy transportation and plenty of food. The river supported all types of wildlife that the natives would kill for their furs. Just as the Cuyahoga was useful for Native Americans, the European settlers used it in many of the same ways. Early European fur traders may have played a large part in the demise of the Cuyahoga. Many hunters would set up trading post along the river. During the War of 1812 the Native American had been displace by the new settlers. The Cuyahoga River Basin was a desirable area for most settlers. The Founding Fathers knew that the area that is now Ohio would be of great importance. They knew that the Cuyahoga was the prime spot because the river empties into Lake Erie. Soon large steel and rubber industries would build factories that produced tremendous amounts of untreated wastes. These industries are characterized by heavy manufacturing activity and an outflow of production. The pollution that was produced by these industries caused the river to be unsafe. The Cuyahoga River has had many fires over the years. The first fire in 1936 was rumored to be started by a blow torch spark. In 1952 a fire caused a million dollars’ worth of damage to river boats and riverfront businesses. On June 22, 1969 another river fire engulfed the river, this time the media coverage captured the attention of the nation. Time Magazine described the Cuyahoga as the river that â€Å"oozes rather that flows† and in which a person â€Å"doesn’t drown but decays†. Many of the residents of Cleveland accepted the pollution as a necessary evil because they had jobs at these factories. This article helped the people of Cleveland pass a 100 million dollar bond to clean up the Cuyahoga River. Much of the industry that both made Cleveland rich and caused its river to burn may never be coming back. The costs of these fires were tremendous, but it did help lead to laws being passed to prevent this from happening in other rivers. One such law was the Clean Water Act of 1972. The Clean Water Act (CWA) is the primary federal law in which the US governs water pollution. The Act states the objectives of eliminating releases of high amounts of toxic substances into water. The CWA made it unlawful to dump toxic materials into navigable, waters unless given a permit. The permit is given through the EPA’s National Pollutant Discharge Elimination System. The purpose of The National Pollutant Discharge Elimination System is to regulate point sources that flow into bodies of water. The Clean Water Act has been changed over the years because of the development of technology. Another was the Great Lakes Water Quality Agreement. The Great Lakes Water Quality Agreement is a document constructed to keep the physical and biological integrity of the Great Lakes and the surrounding regions. It also includes many objectives and processes to maintain the integrity that was outlined in the document. According to the 13th biennial reports on Great Lakes Water Quality December 2006, â€Å"We further believe that such progress depends, to a very substantial extent, on whether the Parties and other levels of government, working together, create the means by which they can be held accountable for progress toward achieving the objectives of the Great Lakes Water Quality Agreement. † (Commission) Another Organization that was formed as a result of the Cuyahoga River fires is the â€Å"Cuyahoga River Remedial Action Plan† or RAP. RAP was created in 1988 by Ohio EPA as a community based program aimed at restoring the Cuyahoga River. Their goals are to inform the community of the effects of pollution and to work with industries to stop the pollution of the river. â€Å"The RAP is a proven resource for bringing together technical knowledge, stakeholders and local officials in a supportive setting to develop and implement effective solutions for restoring our local streams. † (Erie Brand Streams and Rivers) It is amazing how a river catching fire opens the eyes of so many people. It took Time Magazine to scare a nation into do something about individuals and companies dumping untreated waste into rivers and lakes. When more people realized what these industries were doing to their hometown, they took action. Even though things for the Cuyahoga and the Great Lakes are improving there is still much to be done. Works Cited Commission, International Joint. 13th Biennial Report On Great Lakes Water Quality. 2006. Erie Brand Streams and Rivers, . â€Å"Operations and Maintenance. † Epa. gov. CRCPO, Nov 2003. Web. 21 Nov 2011. http://www. epa. gov/greatlakes/aoc/cuyahoga/ErieStreamsGuide. pdf. Keller, Edward A. Introduction To Environmental Geology. 4th. Prentice Hall, 2008. How to cite Cuyahoga River, Essay examples Cuyahoga River Free Essays The Cuyahoga River The Cuyahoga River is located in northeastern Ohio running through the major cities of Cleveland and Akron. The river is 100 miles long and empties into Lake Erie. It was said to be formed by the advancement and retreat of ice sheets during the ice age. We will write a custom essay sample on Cuyahoga River or any similar topic only for you Order Now The final retreat caused the river to flow north ward which had flowed southward before. (Michael) In more recent times, the Cuyahoga River was known as â€Å"the river that caught fire. † This is because the river was polluted from industrial companies spilling their waste into the river during the late 1880’s all the way up to the mid 1900’s. The river had a top layer of oil coating it which got thicker as years went by. People who worked on the river had a goal of not falling overboard into the river. One Cleveland mayor, Rensselaer R. Herrick, of the 1880’s even stated, â€Å"It is a sewer that runs through the heart of the city. † (Michael The) The river was so polluted that it was like a cauldron to most. Even rats had been seen flowing down the river. Residents near Cleveland said they could feel the pollution. (Michael) Richard Ellers was a resident in Cleveland. He states, â€Å"Back in the ’60s †¦ I went on a news excursion on the river downtown to show how bad the pollution was. I remember we could see a layer of crud on the water but didn’t appreciate its thickness of the pollution on Cuyahoga River until I dipped my hand into it. † (Cuyahoga) The river was devastating to live by, but much worse to be around. It was so contaminated that it caught on fire multiple times. The fires had started ever since 1868. River fires became the most occurring incidents on the river. These occurrences quickly gave Cleveland a tarnished name and a realization for all about how unclean the river really was. Michael The) As the dirty river got worse over time, so did the fires. The Cuyahoga River fire of 1969 happened in June of that year beside Campbell Road in southeastern Cleveland near the Republic Steel Mill. (Michael) There were large amounts of debris soaked of oil that were just waiting to all burn up in flames one day. It was said to be either sparked by a passing train or molten steel. (Ohio The) The fire grew enough for flames to be leaping up from the water. (Michael) It could’ve burned down Cleveland if not tamed. It was swiftly doused by local firefighting tugboat crews. It was safe to know that it did not cause maximum damage or any fatality. Fortunately, it was also the last river fire to happen. (Ohio The) This incident became known all over the country. The U. S. was becoming more eco aware of the environment. Cleveland started taking strides in protecting the river and cleaning it up. Residents passed a bond that granted 100 million dollars to clean it up. Cleveland was still the symbol of environmental degradation even though it was taking steps towards pollution control though. Ohio) â€Å"The thick pollution on the water and the fire became a convenient example of what ‘bad’ really is,† said Frank Samsel, whose company aided in early 1970s cleanup efforts. â€Å"And the more you talked down about how terrible it was, the more the press and news jumped on it. But it also made people aware of the fact that things could be different. † Cleveland was wide awake about how bad they let things get. (Cuyahoga) Time magazine wrote an article about the incident which put pressure on Cleveland about hygienic regulation. They already had enough pressure due to their bad reputation about the unhygienic river. (Ohio) Mayor, Carl Stokes, started to become very active in the situation. He could see how it affected the city and used that to make positive changes. (Cuyahoga) Carl Stoke’s brother got involved as well. US representative, Louis Stokes, urged federal involvement. The legislature passed the National Environment Protection Act (NEPA) which was signed into law Jan 1st, 1970. It was an act that formed the agency Environmental Protection Agency (EPA) which led to the put forth of the Clean Water Act of 1972. It mandates that all rivers in the United States to be hygienic enough to allow mass amounts of swimmers and fish in the water by 1983. (Cuyahoga The) The progress became very noticeable to not only the residents near the Cuyahoga River, but to the country as well. (The) The legislature had invested 3. 5 billion into the purification of the river and new sewer systems. (Ohio) The Cuyahoga River became safer and residents felt at ease again. Most importantly, the country was educated and thought more about the environment in which they lived in. Michael) The Cuyahoga River of 1969 brought positive change after all. The U. S hasn’t seen a river fire since 1969. The water quality improved greatly. (The) Today, it is a playground to fish and swim in like most rivers. The river is now home to 60 different species of fish as well. The river fire reshaped Cleveland and the realities of life. (Ohio) Bibliography Michael Rotman, â€Å"Cuyahoga River Fire,† Cleveland Historical, accessed February 25, 2013, http://clevelandhistorical. org/items/show/63 Ohio History Central – An Online Encyclopedia of Ohio History – Ohio Historical Society. Ohio History Central – An Online Encyclopedia of Ohio History – Ohio Historical Society. N. p. , n. d. Web. 20 Feb. 2013. http://www. ohiohistorycentral. org. Cuyahoga River fire 40 years ago ignited an ongoing cleanup campaign | cleveland. com. † Cleveland OH Local News, Breaking News, Sports Weather – cleveland. com. N. p. , n. d. Web. 20 Feb. 2013. http://www. cleveland. com/science/index. ssf/2009/06/cuyahoga_river_fire_40_years_a. html. The return of the Cuyahoga. Dir. Lawrence R. Hott. Perf. Cleveland. Ideastream ;, 2008. DVD. How to cite Cuyahoga River, Essay examples

General Purpose Financial Reporting by Corporations-Free Samples

Question: Analysis of Tabcorp Business Strategy and Highlights? Answer: Introduction General Purpose Financial Reporting by Corporations refers to financial reporting by organizations that meet informational requirements of their users who are not in position to command the accounting process and standard (Knezevic, Djuric and Dmitrovic, 2012). It involves reporting financial information to meet need of common users specifically, satisfactory and other financial need. Financial statements should provide accountability, compliance, financial position, financing and investing of a corporation. Financial reports provide financial information to several stakeholders. They include employees, investors, creditors, government and management. Financial reporting helps stakeholders make informed decisions (Nagar and Petacchi, 2016). The following report analysis financial statements and auditors report of Tabcorp Business for the year ending 30th June 2016 financial year. The report will outline the relevance of the financial report information to financial stakeholders of Tabcorp Corporation. TAB Corporation Limited Overview Tabcorp Limited is a public listed company in Australian Stock Exchange that is involved in gaming, wagering and Keno operations. The company is a leading gaming, Keno and wagering business in providing gaming products and services in the World. The Company was founded in 1994 and has its headquarters in Melbourne in Australia. Tabcorp led by Paula Dwyer as the Chairperson and David Attenborough as the CEO of the Company (Tabcorp.com.au, 2017). The Company products include; wagering, media, gaming and Keno. Wagering has an average of 1.2 customers per year with two largest pools one in Victoria and other in NSW in Australia. 30% of the wagering customer access the services through internet, phones and pay TV. Keno has an average of 1.3milion customers per year in Australia. This product has 2739 avenues in Australia. Gaming has an average of 1.2 customers who use electronic gaming machines. The company operates 1303 electronic gaming machines in clubs around Australia. The Tabcorp Limited media has three pay TV channels that are watched by 2.235 homes in Australia. The media records over 83000 races around the world. The media also operates a radio station. The company has 3000 employees. Tabcorp is trade in Australian Stock Exchange (ASX) as TAH. The company had 2188.7 million revenues for the year. This was a 1.5% increase from 2015 financial year. Tabcorp Business Strategy and Highlights Tabcorp operations are based on mission to support all it shareholders, community and customers. The company focuses on achieving commercial success by championing sustainability in the ways the company conducts games (Crawford , 2013). Tabcorp was able to implement the following strategies in 2016 financial year; The company was able to secure Victorian thoroughbred media rights for five. There was completion of ACTTAB integration NSW Keno permit was extended to 2050 The company was able to respond to Federal Government about illegal wagering. The company was able to establish Sun Bets in UK that are online based. The Sky thoroughbred central was updated to High definition broadcasting. The company was able to invest in technological platforms. The business has the following strategic priorities in 2017 financial year; Tabcorp aims at launching Sun Bet in United Kingdom Launching Keno digital solutions and having a new game format. Driving TGS events performances and expand them Attaining 14% returns on capital invested. Ensuring high level regulatory compliance in their business The Tabcorp business strategy is focused to improving it delivery of its products. The company is strategizing on expansion to increase the number of products of offered to customers (Easton, 2016). The company is also focusing on investing on technology to improve products delivery especially for online products. Analysis of Tabcorp Financial Performance Results The following section analysis the financila performance of the Tabcorp for 2016 fiancnail year. This involves analysisng the balance sheet, income statement and cash flow fianaial statements of the the vcomapny for the year ending on 30th june 2016 (Accountingtools.com, 2017). Analysis of Tabcorp Assets, Liabilities and Equity The company has a tottal assts of AU$ 3302.8 Million in 2016FY that is lower compared to AU$ 3384.0 Million. There was an increase in non current assets to AU$ 3106.7 M for 2016 from 2015FY tht ws AU 3087.8 M. The Company had a total liabilities of AU 1614.7 for 2016FY lower compared to 2015 Fy that was AU 1693.9. The company has a net assets of AU$ 1688.1M for 2016 FY compared AU$ 1690.1M. Tabcorp had a toatl equity of AU$ 1688.1M for 2016 FY. This was lower comapred to AU$ 1690.1M for 2015 FY. The Tabcorp Limited assets balance with the companys liabilities and owners equity. Analysis of Tabcorp Incomes, Expenses and Profit Tabcorp received AU$ 2188.7M for 2016 financial year that was above AU$ 255.5M for 2015 financial year. The company earned other come that amounted to AU$ 4.4 M for 206 financial years. This was contrary to 2015 financial year where the company incurred AU$ 3.7M. The total comprehensive income for TABCORP Limited for 2016 financial year was AU$ 175.4M. This amount was a decrease compared to AU$ 338M for 2015 financial year. Tabcorp Limited incurred expenses amounting to AU$ 1912.1 for 2016 financial year. This was higher compared to AU$ 1815.9M for 2015 financial years. These expenses where advertising and promotion, property costs, communication and technological costs, government and taxes, depreciation and amortization, employment costs and other costs. Tabcorp net profits for 206 financial years were AU$ 169.7 M lower compared to AU$ 334.5M for 2015 financial year. The companys profits before tax and financial costs were AU$ 301M and AU$334.6M for 2016 and 2015 financial years respectively. Analysis of Tabcorp Cash Flows The cash flow statement shows the total inflows and outflows in Tabcorp business for a specified fianncial year. The companys net cash inflows from operating activities were AU$ 401.1M for 2016FY compared to AU$ 399.7M for 2015FY. This inflow refers to cash from the company offering it products to its customers. The net cash flow usd in investing activities amounted to AU$ 173M for 2016FY that is less compared to AU$ 231.7M for 205FY. The cash flows from financialing activities for Tabcorp amounted to AU$262.1M for 2016FY higher compared to AU$ 134.8M cash outflow for financialnf activites for 2015FY. Tabcorp cash at the end of the year was AU$ 126M for 2016FY. This amount was lower compared to AU$ 160M for 2015 FY. Remuneration analysis Tabcorp uses it remunaeration report to disclose the remuneration policy and other arrangement for directors, senior managements and executives. This is in accordance with the corporate Act 2001. The remuneratiion philosophy in the Company is to motivate, attact and retain employees who are of high calibre. The remuneration framework of the Tabcorp is mix of fixed and variable compensation. The fixed remuneration contains thcompensation reflecting responsibilities, skills, experience and knowledge. Variable remunesation reflects compensation as a result of short term incentives (STI) and long term incentives (LTI) attained as a result of acheivement to performance goals and return to shareholders equity. The Tabcorp remuneration structure is linked to profit by ensuring that compensation is based on the financial measures like profits and return to investiments.The remuneration framework enhances the culture in Tabcorp that is customer oriented, digital initiative, employees engangement and compliance optimization. The framework is aimed at increasing performance of the company to ensure high returns to investiments. Key Issues in the financial report The Tabcorp recognizes revenue to extent that economical benefits will probable flow to the business. The wagering revenue is recorded as the residual value from customer after deducting return turnover. Media revenue is recorded as income from subscription and advertising. This revenue is recognized when the serve is rendered to the customer. Keno revenues are recognized after deducting the return to customer (residual value). The gaming revenue is recognized when services are rendered. Financial income of Tabcorp is recognized by application of effective interest rate method. Operating lease rentals of the company are recognized on straight-line basis in the income statement over the lease term. Expenses in Tabcorp are recognized when an expense is incurred that is recorded as a financial cost. Interest bearing liabilities: The Company recognizes interest-bearing liabilities at fair value deducted all transaction costs. The foreign currency liabilities are accounted at amortized cost. These entries manipulate the profits that the company presents in the income statement. Amortization: The Company records licenses and permits are stated cost minus accumulated amortization. Depreciation: The Company uses straight basis to calculate depreciation over the useful life of the asset. Plant, property and equipments are recognized and recorded at a cost less depreciations (accumulated). For assets under operating lease incentives, asset is recorded and amortized using straight-line basis. Depreciation in the company is review every financial year to be adjusted accordingly and ensure it reflect the true value of the asset. Receivables: Trade debts in Tabcorp are accounted and recognized at original invoice minus allowance for amount deemed uncollectable. Other receivables in the company are from fixed term loans that earn the company interest. These receivables have are entered in financial statements as amortized cost. The increase in receivables recognized in the income statement increases but not recognized once they are impaired. Bad debts allowance or impairment recognized once the company has objective evidence that the debts have no probability collectability. Bad debts are written off from the financial statements once they are identified. Theoretical and philosophical approaches to accounting in Tabcorp Tabcorp follows the accounting assumptions and approaches in preparing their financial reports. The financuial statements are prepared in accrued basis and assumptions that that the company is perpetual. The double entry rule has been followed and the balancing figure for the balance sheet is AU$ 3,302.8M. The accounts have also followed the accounting theoretical accounts classifications. The company has the following groups; current assets, noncurrent assets, current liabilities, noncurrent liabilities and owners equity. The financial statements have also prepared a consolidated financial report for the Tabcorp Group Holding. Analysis of Tabcorp FRS compliance with a requirements of Conceptual Framework Tabcorp is owned by shareholders whose shares are listed and traded in Australian Securities. The Company operates the main company in Australia and subsiaries arounfd the globe. The financial reports represent the fiancnial trascations and performance of the company together with it it susbsidiaries (Hribar, 2016). Therefore , the financil statements are prepared for the group as Tabcorp Holding Limited. The company financial year/ accounting year starts in 1st July and ends on 30th June. The financila reports of Tabcorp Limited are authorised by Directors. The Company finaicila reports followed the general purposefianancial reports in several ways; first, the company fiannicial statements were prepared in accordence with Corporation Act 2001 of Australian Accounting Standards. These standards are issued by the Australian Accounting Standards Board. The financila reports are alos preapered in accordance with other mandotary requirements in Austrlai. Secondly, the financila reports of Tabcorp complies with the International Financing Standards. These standards are issued by international Accounting Standards Boards. Third, the Tabcorpfinancial reports are presnted in terms of Australian dollars that are rounded to the nearest hundred thousand. This is in accordance with th ASIC Corporationinstruments.Lastly the financial statements of Tabcorp have been prepared in the historical basis.The only element not recorded in historical basis are derivatives fianncila intruments which have been recorded infair value. The Tabcorp applies the accounting policies consistently in all it group when preparing finanicla reports. The company ensures that all financial informations have been disclosed so as to provide decision making information to all it stakeholders. Auditors report The Tabcorp Holding Limited is audited by Ernst Young Auditors. The independent auditors report shows that Tabcorp Holding prepares it financial statements in accordance with the Corporation Act of 2001. The financial reports represents the true and fair state of the financial position of the Company. Conclusion From the financial analysis of the Tabcorp Holding Limited, it shows that the comapy follows the general purpose financial reporting conceptual frameworks. The company aims to present it financial reports content and format in a more meaniful way to finanicla information stakerholders. This means that the company is committed to providing it finaiclia information users with easy to understand financila reports so that they can make informed decision. Suggestions From the analysis in this report, I suggest the following; The company should include more previus years finaincial year finaicla perormance for users to see the compays trend. The company should include atleast four past fiancila information while presenting the current fiancial report. The company should also provide finaincla ratios of the company and their interpretations for common users to make more informed decisions. References Crawford Camiciottoli, B. (2013). Oral financial reporting: A rhetorical analysis of earnings calls. FINANCIAL REPORTING, (4), pp.15-34. Easton, P. (2016). Financial Reporting: An Enterprise Operations Perspective. Journal of Financial Reporting, 1(1), pp.143-151. Accountingtools.com. (2017). General purpose financialstatements - Questions Answers - AccountingTools. [online] Available at: https://www.accountingtools.com/questions-and-answers/general-purpose-financial-statements.html [Accessed 29 Apr. 2017]. Hribar, P. (2016). Commentary On: Do Compustat Financial Statement Data Articulate?. Journal of Financial Reporting, 1(1), pp.61-63. Knezevic, S., Djuric, D. and Dmitrovic, V. (2012). General Financial Reporting and Special Purpose Reports of Banks. Management - Journal for theory and practice of management, 17(62), pp.51-64. Nagar, V. and Petacchi, P. (2016). A Model of Aggregate Reporting Quality. Journal of Financial Reporting, 1(2), pp.1-19. Tabcorp.com.au. (2017). Tabcorp - Who We Are. [online] Available at: https://www.tabcorp.com.au/who-we-are [Accessed 29 Apr. 2017]. Tabcorp Holdings LTD. v. Treasurer of VictoriaCase No. S CI 2013 2464, S CI 2013 2703, 2013 VSC 324; BC201310331 (Supreme Court of Victoria, Commercial and Equity Division, Commercial Court; 24 June 2013). (2013). Gaming Law Review and Economics, 17(9), pp.662-669

Mills Utilitarianism Essays - Utilitarianism, Classical Liberalism

Mill's Utilitarianism When faced with a moral dilemma, utilitarianism identifies the appropriate considerations, but offers no realistic way to gather the necessary information to make the required calculations. This lack of information is a problem both in evaluating the welfare issues and in evaluating the consequentialist issues which utilitarianism requires be weighed when making moral decisions. Utilitarianism attempts to solve both of these difficulties by appealing to experience; however, no method of reconciling an individual decision with the rules of experience is suggested, and no relative weights are assigned to the various considerations. In deciding whether or not to torture a terrorist who has planted a bomb in New York City, a utilitarian must evaluate both the overall welfare of the people involved or effected by the action taken, and the consequences of the action taken. To calculate the welfare of the people involved in or effected by an action, utilitarianism requires that all individuals be considered equally. Quantitative utilitarian would weigh the pleasure and pain which would be caused by the bomb exploding against the pleasure and pain that would be caused by torturing the terrorist. Then, the amounts would be summed and compared. The problem with this method is that it is impossible to know beforehand how much pain the bomb exploding or how much pain would be caused by the torture. Utilitarianism offers no practical way to make the interpersonal comparison of utility necessary to compare the pains. In the case of the bomb exploding, it at least seems highly probable that the bomb exploding would cause a greater amount of pain, at least in the present. This probability suffices for a quantitative utilitarian, but it does not account for the consequences, which create an entirely different problem, which will be discussed below. The probability also does not hold for Mill's utilitarianism. Mill's Utilitarianism insists on qualitative utilitarianism, which requires that one consider not only the amount of pain or pleasure, but also the quality of such pain and pleasure. Mill suggests that to distinguish between different pains and pleasures we should ask people who have experienced both types which is more pleasurable or more painful. This solution does not work for the question of torture compared to death in an explosion. There is no one who has experienced both; therefore, there is no one who can be consulted. Even if we agree that the pain caused by the number of deaths in the explosion is greater than the pain of the terrorist being tortured, this assessment only accounts for the welfare half of the utilitarian's considerations. Furthermore, one has no way to measure how much more pain is caused by allowing the bomb to explode than by torturing the terrorist. After settling the issues surrounding the welfare, a utilitarian must also consider the consequences of an action. In weighing the consequences, there are two important considerations. The first, which is especially important to objective Utilitarianism, is which people will be killed. The second is the precedent, which will be set by the action. Unfortunately for the decision-maker, the information necessary to make either of these calculations is unavailable. There is no way to determine which people will be killed and weigh whether their deaths would be good for society. Utilitarianism requires that one compare the good that the people would do for society with the harm they would do society if they were not killed. For example, if a young Adolf Hitler were in the building, it might do more good for society to allow the building to explode. Unfortunately for an individual attempting to use utilitarianism to make for decisions, there is no way to know beforehand what a person will do. Furthermore, without even knowing which building the bomb is in, there is no way to predict which people will surely be in the building. A subjectivist utilitarian would dismiss this consideration and would examine only what a rational person would consider to be the consequence; however, even the subjectivist utilitarian must face the question of precedent setting. Utilitarianism considers justice and humane treatment to be good for society as a whole and therefore instrumentally good as a means to promoting happiness. Utilitarianism considers precedent to be important, but does not offer any method of determining exceptions. It is impossible to determine how much effect on precedent any given isolated action will have. In the case of determining whether or not to torture the terrorist, one must consider whether it is good for society to allow torture to be used as a method of gaining information. If

The Only Actual Science You Need to Know for ACT Science

The Only Actual Science You Need to Know for ACT Science SAT / ACT Prep Online Guides and Tips While youmay have been toldyou need zero science knowledge to answer any ACT Science questions, this is NOT true. There are typically around four questions per test that you cannot answer without previous background knowledge.That's the difference between a 31 and a 36 on the Science section! In this article, I willgive an overview of the 13 topics that will NOT be explained in the ACT Science passages that the ACT expects you to know. The ACT assumes you know these topics from school and science class. To gather this info, I dissected dozens of previous ACT Science test sections to find the concepts you have to know. As far as we can tell, we're the only ones who have taken the time to research this. If you've gotten bad grades in science classes in school, this article will give you a refresher on the only concepts you need to know. Reminder: If you haven't already, check out our Ultimate Study Guide for ACT Science.It contains dozens of ACT Science guides going into every question type tested, strategies to tackle the questions, and how you should be organizing your prep to raise your score. In order to best answer this question of what science you actually need to know for the ACT Science section, I am going tostart with what topics the ACT says the Science section covers. According to the ACT makers, "The content of the Science Test includes biology, chemistry, physics, and the Earth/spacesciences (for example, geology, astronomy, and meteorology).† So much information. Do You Need to Be a Science Expert to Succeed on ACT Science? No, and even the ACT makers admit that â€Å"Advanced knowledge in these subjects is not required, but background knowledge acquired in general, introductory science courses is needed to answer some of the questions. The test emphasizes scientific reasoning skills over recall of scientific content, skill in mathematics, or reading ability.† Why Don’t You Need Expert Knowledge? In the ACT Science passages, they give you the majority of the information you need to answer the questions.They explain most of the terms within the passage. See for yourself inthis example passage, from a free ACT online practice test: You can see in this passage they give you definitions for most of the terms: refracted, seismograph, focus, shadowzone, the types of seismic waves, the difference between p and s waves. How Much BackgroundKnowledge Do You Need to Answer Most ACT Science Questions? Very little. Most of the questions can be answered using your knowledge of reading graphs and charts.Check out our article on the types of ACT Science Passages for more information about this strategy. For the questions that you can’t answer with the visuals, you can usually figure them out by reading the passage. However, there will be times you can't find the answer in the passage- and that's what we're discussing in this article. What Information Will Not Be Given in the Passage? As I mentioned earlier, there are typically around four questions per test that you cannot answer without previous knowledge.In my study of old ACT Science sections, I have found a total of 13 topics spanning biology, chemistry, physics, and math (yes, math) that you need to know. Here is the overview. I'll go into more depth on each topic below. Biology Cell Biology DNA, RNA, and Ribosomes Natural Selection Chemistry Basic Molecule Structure Freezing/Boiling Point of Water in Celsius pH Scale Molar Mass Concepts How Charges Interact Phase Changes Physics Gravity Density Formula Density Rules Math Basic Math Skills The basic overviews that I present below should be all you need toknow for the test, but I provide links to more in-depth explanations if you would like to do more reading. In our first topic, Cell Biology, you'll also see the first example of a question that you wouldn't be able to answer without prior knowledge, even after reading the passage. Knowledge Subject 1: Biology Topic 1: Cell Biology You need to know certaincell organelles (parts of cells), their functions, and whether they are found in animal or plant cells. Animal Cell Structure Lysosomes hold enzymes. Lysosomes digest food or break down the cell when it dies. Mitochondria are organelles that act like a digestive system, which takes in nutrients, breaks them down, and creates energy-rich molecules (ATP) for the cell. The cell nucleus acts asthe brain of the cell. It contains the cell's DNA, or the genetic information, from which proteins are made (see Topic 2, coming up next). It also helps control eating, movement, and reproduction. Chloroplasts only exist in plant cells and assist in the process of photosynthesis, converting light into energy (which only plants do, not animals). The cell membraneholdsall of the pieces of the cell and serves as the barrier between the cell and other cells. Belowis a sample question where you need an understanding of these organelles to select the correct answer. The chemical reaction mentioned in the passage was photosynthesis. Knowingthat photosynthesis happens inchloroplasts, I can correctly choose answer F. But nowhere in the passage was it said that chloroplasts are where photosynthesis happens! This is a fact you had to know before the test. While there are many other organelles, the ones listed above and ribosomes (which I will cover in the next topic) should be the only organelles you need to know for the test. Also, you should not need to know any other information about these organelles. If you would like to do more reading on these topics, click here. Topic 2: DNA, RNA, Ribosomes, and Protein Synthesis DNA contains the genetic information needed for making proteins (protein synthesis). Protein synthesisinvolves DNA, RNA, ribosomes, and proteins. DNA acts as the blueprint for protein production. The Process of Protein Synthesis Messenger RNA (known as mRNA) makes a copy of the sequence of DNA of a specific gene. This process is known as transcription and happens in the nucleus. Once the mRNA is made, it leaves the nucleus and enters the cytosol of the cell. Ribosomes use mRNA as aguide to make protein of the same amino acid sequence as the original DNA.The process of producing protein from the mRNA is referred to as translation. So, the process of protein synthesis consists of two steps: DNA to mRNA transcription and mRNA to protein translation.If you would like to read a more detailed summary, click here. Topic 3: Natural Selection Natural selection is also known as 'survival of the fittest.' In a specific environment, traits that allow organisms to reproduce more effectively will become more common, and traits that reduce reproductive success will become less common. A classic example of this is the change in peppered moth color during the industrial revolution. In England, the burning of coal during the industrial changed tree bark from light brown to dark brown in color. The peppered moth blended in perfectly and was hidden from predators.However, once clean air acts were passed, the trees quickly returned to a lighter color, making the dark moths easily visible to predators. Meanwhile, lighter colored moths were still hidden from view and survived to lay eggs. Thus, because of natural selection, over the course of years, the moths turned from dark to light in color!Click here for more information. The Strong Survive, the Weak Hang On Knowledge Subject 2: Chemistry Topic 4: Basic Molecule Structure The ACT Science section expects you to know the basic molecular structure of sugar, fat, protein, and nucleic acids. C6H12O6is the basic sugar molecule structure (for more on sugar molecules, click here). There are many different kids of fats: saturated, unsaturated, trans (you may have seen this on nutrition labels). The test does not expect you to know each structure. You only need to know that fatsare made up of C (Carbon), H (Hydrogen), and O (Oxygen), and to differentiate fats from sugar, fats have nearly twice the number of H as C and a very small number of O. Fats are much bigger in size than sugar (for more information on fat molecules, click here). For example,an unsaturated fat triglyceride has a chemical formula ofC55H98O6. Proteins are composed of amino acids (as I mentioned in the above section on protein synthesis, proteins are made based on the original DNA sequence). There are many different protein structures, but all proteins contain C, H, O and N (Nitrogen). Click for more information on proteins and amino acids. Nucleic acids are biomolecules. Two types of nucleic acids that we already discussed are DNA and RNA. Nucleic acids are made up of three parts: a 5-carbon sugar, a phosphate group, and a nitrogenous base. Nucleic acids are different from Sugar, Fat, and Proteins becausethey aremade up of P (Phosphorus) and N in addition to C, H, and O. For more information on nucleic acids, click here. Here is a sample question from the ACT: In order to answer this question, you need to look atthis equation from the passage: You then see that the Carbon from the originalCO2becomes a part ofC6H12O6.However, you need to know thatC6H12O6is a sugar molecule to get the correct answer G. Once again, the ACT expects that you know how photosynthesis works, and what the chemical formula for sugar is! You wouldn't be able to get this information from the passage. Topic #5:Freezing/Boiling Point of Water in Celsius Water freezes at 0 degrees Celsius and boils at 100 degrees Celsius. That is all you need to know. Memorize those numbers. For more information, click here. Topic 6: pH Scale A pH scale is a measure of how acidic or basic a substance is. While the pH scale formally measures the activity of hydrogen ions in a substance or solution, it is typically approximated as the concentration of hydrogen ions. All you need to know is that a pH of below 7 is acidic, above 7 is basic, and at 7 is considered neutral. Fun fact: the beverage Coke has a pH of 2.50 while drinking water typically has a pH of 7.00, and hand soap has a pH of around 10. Coke's very acidic! For more information, click here. Topic 7:Molar Mass Concepts Remember the periodic table? Don't worry- you don't need to memorize molar weights of elements. The only molar mass concept you need to know is that the mass of a molecule is the sum of the mass of its atoms. This appears in an ACT question asking aboutoxygen's weight versuscarbon dioxide's weight. You need to know thatO2is lighter per molecule thanCO2because CO2has an extra Carbon atom compared to oxygen. Check out this ACT Science question: In order to answer this question, you need to use this figure from the passage as well as your outside knowledge. Figure 2 shows that the pressure exerted byO2was greater, eliminating answer choices F and G.However, nothing in the passage tells you if there are moreO2molecules per gram orCO2molecules per gram.You nowknow thatO2is lighter per molecule than CO2, sothe answer is J. For more information aboutO2versus CO2, click here. Topic 8: How Charges Interact Atoms are composed of three types of particles: protons, electrons, and neutrons. Protons are positively charged, electrons are negatively charged, and neutrons have no charge. Like charges repel each other while opposite charges attract each other. For example, two positive charges will repel each other while a positive and a negative charge will attract. For more information, click here. Topic 9:Phase Changes I already mentioned the freezing and boiling point of water in Celsius, but you also need to know the order of phase changes. Below freezing point, a material will be in solid form, just above freezing point a material will be in liquid form, above boiling point, liquid becomes gas (is vaporized). One natural way to think about this is in terms of water. When it's really cold, it turns to ice (solid). When it warms up, it turns to liquid. Then, when you boil it, it turns to steam (gas). For more information, click here. Want to learn more about ACT Science? Check out our new ACT Science prep book. If you liked this lesson, you'll love our book. It includes everything you need to know to ace ACT Science, including deep analysis of the logic behind ACT Science questions, a full breakdown of the different passage and question types, and tons of expert test-taking and study tips. Download our full-length prep book now: Knowledge Subject 3: Physics Topic 10:Gravity You need to know thatgravity is a downward force that acts on objects, and other forces (such as a spring or pulley) can counteract gravity. This will come up a lot in passages that show experiments using springs or pulleys. For more on gravity, click here. Topic 11:Density Formula Density is the degree of compactness of a substance. To calculate the density of a substance, you use the formula: Density = mass/volume For more information on density, mass, and volume, click here. Topic 12:Density Rules You need to know more about density than just the formula. You need to know the main density rule. Denser objects sink, and less dense objects float.Objects only float when they are less dense than the liquid they are placed in. An easy way to think about this: what happens when you throw a rock into water? It sinksthat's because the rock is denser than water, meaning it weighs more for the same volume. What about when you throw a styrofoam cup onto water? It floats- because styrofoam is less dense than water. For the same volume, styrofoam weighs a lot less than water. For more on this rule, click here. Knowledge Subject 4: Math Topic 13: Basic Math Skills You are not allowed to use your calculator on the science section. Yet, there are problems that require math skills like the one below. In order to solve this problem, you have to use the given information from the passage that Algol C is a 1.7 solar-mass MS Star.Then, you have to multiply 1.7 by the mass of the sun (solar-mass) given to you in the question, 2.0 x 10^30.You need to be able to do basic multiplication. 1.7 x 2.0 x 10^30= 3.4 X 10^30, so the answer is C. In order to refresh your basic math skills, I suggest during your practice to attempt some of the easier ACT Math Section questions (the first 15 questions) without using your calculator. And that's it!By knowing these concepts, you'll be able to answer any basic science question the ACT throws at you. If any of these concepts are unfamiliar to you, review them and brush off the cobwebs- you won't need to know the details beyond what's in this article, but it won't hurt to get more attuned to the science topics. What’s Next? Now that you know the basic science for ACT science, it's time to tackle the rest of the science section.Check out our article about the 3 Types of ACT Science Passages.Learnthe big secret of ACT Scienceandthe best way to read ACT Science passages. Reminder: If you haven't already, check out ourUltimate Study Guide For ACT Science.It contains dozens of ACT Science guides going into every question type tested, strategies to tackle the questions, and how you should be organizing your prep to raise your score. Want to improve your ACT score by 4 points? Check out our best-in-class online ACT prep classes. We guarantee your money back if you don't improve your ACT score by 4 points or more. Our classes are entirely online, and they're taught by ACT experts. If you liked this article, you'll love our classes. Along with expert-led classes, you'll get personalized homework with thousands of practice problems organized by individual skills so you learn most effectively. We'll also give you a step-by-step, custom program to follow so you'll never be confused about what to study next. Try it risk-free today:

6 signs your job is ruining your mental health

6 signs your job is ruining your mental health First and foremost, most of us go to work to make money. Ideally, on top of that, you like what you do. On top of that, there may even be social benefits to going to work every day if you also enjoy being around your co-workers. If your job checks all of those boxes, great! If it even checks just one, you might be doing all right. But if you can’t think of  one positive  thing about your current situation, you might need to make changes. Work should not be a place that makes you feel terrible- all the time. Yet this is what happens to many people who must endure toxic work situations that are damaging them mentally. If this is happening to you, it is time to find a new job or make strides toward a new situation. Here are six warning signs that it’s time to make a change. 1. You can’t bring yourself to go to workWhen you wake up in the morning, do you feel as though your limbs weigh 1,000 pounds and you simply cannot pull them out of bed? Does the idea of step ping foot in your office fill you with crushing anxiety, EVERY single day? Do you take days off simply because you can’t bring yourself to go into work? These are all great, big, flashing warning signals that something is terribly wrong at work, and it’s wreaking havoc with your mental health. Sure, for most people it’s not common to bound out of bed with a huge smile on your face ready to take on the day (how lucky if that’s the case!), but if work dread plagues you every morning, that’s not the norm.2. You can never really leave workIf you have no chance to get out of a non-work mindset, you’re not living a balanced life. When you’re home with family or friends, do you still have your phone connected to work email and attached to your palm so you can deal with clients or co-workers? Are you always on call? Do you not even get to take a break when you’re in the office to go for a 15-minute walk to get some lunch or a breath of fresh air? If so, that is not a healthy way to live your life, and you probably need to make some radical changes. Everyone deserves time off, no matter what you do for a living.3. You don’t want to socialize at workFrom Monday through Friday, the average adult spends half of his or her waking life at work, so it is vital to get along with the people you spend time around all week, even just on a cordial level. But if things are bad at work, the idea of talking to or even looking at your co-workers may make you feel sick to your stomach. That is not a good thing, and a very clear indicator that your job is making you deeply unhappy.4. You’re overlooked and ignoredSome people prefer to go under the radar at work, but there is a real downside to always being overlooked or ignored: you don’t get the accolades for a job well done that you deserve, and you might even get passed over when it comes time to receive raises or promotions. Chronically overlooked employees may start to feel like they don’t even exist, which can put them into an extremely unhealthy frame of mind. No one wants to feel as if they don’t matter.5. Your job fills you with guiltSometimes we don’t think about the consequences of a particular job when first accepting it†¦ we just need to work, whatever that may be.  But if you are working for a company that commits the unconscionable- environmental damage; human rights violations; misogynistic, homophobic, or racist practices; selling unsafe products; treating workers like sub-humans; supporting immoral or unethical ideologies; lying to the public- simply going to work may fill you with an awful sense of guilt. If that’s the case, it may be time to find another opportunity. We all need to pay the bills, but you’ll want to remain true to your morals if what your company does is negatively affecting your state of mind. If you can’t look yourself in the mirror, your mental health will suffer.6. Your personal life is sufferingA miserable job may make you feel miserable during work hours. A completely unacceptable one will leak into your personal hours. You might get testy with your spouse or kids at home. You might never be in the mood for intimacy. You might spend all your free time sleeping, crying, sulking, or simply thinking about work. If you feel terrible at all times because of your job, there is no question that your job is ruining your mental health and you need to take some positive action.

Ethnography Assignment Worksheet 2 Essay Example | Topics and Well Written Essays - 750 words

Ethnography Assignment Worksheet 2 - Essay Example She said, â€Å"Who’d know better than me. Regee’s and my day is incomplete unless we’ve been to this place.† From this interview, my perception of lack of a class system in the Veterans Park strengthened. I found that the Park is truly a place of enjoyment for everyone. The most interesting thing I found while conducting this research was the participation of children. Children as little as under five years of age did not even understand what I was talking with their parents about. Terms like racism were new to some. I found very positive changes in the Veterans Park. The Veterans Park has been decorated to make it look even more beautiful and appealing. The new park has a walkway laid out with brick pavers. A new flag pole has also been placed recently. The Park administration intends to develop the park further with the help of money collected for the walkway. Rules of Conduct have also been introduced lately to take objective control over any possible incidents of racism or discrimination that might happen in the park. The Rules of Conduct require the visitors to keep the park clean. The visitors are forbidden to make use of obscene, racist, lewd, or vulgar language while in the park. The Rules of Conduct forbid the visitors to abuse or threaten anybody in the park. They clearly demonstrate that any attempt of harming any visitor will be dealt strictly and prompt action will be taken against the offender. In addition to that, the Rules of Conduct also encourage the visitors to display ethics in their mannerism by being truthful, nice, and proactive in reporting the administration of the park of any abusive events. The park is visited by both the homeless and the non-homeless people. Generally, the two groups of people do not sit next to each other in the park. One can sense a lack of association between the two groups of people but despite that, the homeless people are always greeting the people walking by regardless of their

BUS303 MODULE 2 LP Essay Example | Topics and Well Written Essays - 500 words

BUS303 MODULE 2 LP - Essay Example I actually commend the University for according students with the opportunity to make partial payments through accomplishing a Promissory Note form, which is to be secured from the Dean’s office prior to major examinations. Since my financial sources were not enough, I secured the form and lined up at the Cashier to make a partial payment. After about 30 minutes of queuing, the system experienced technical difficulties and those in line were told to either wait, try to pay through an authorized bank, or return the next day. The follow day, I directly went to the cashier; and true to her word, accepted my partial payment. I proceeded to the registrar to validate the payment and secure my examination permit, only to be told that the Promissory Note (PN) needed to be signed first at the Dean’s office. When I went to the Dean’s office, the line of students securing the signature on their respective PNs was longer than the eyes could see. After a patient wait and when one’s turn was due, the authorized signatory informed me that I needed to pay an additional $xxx amount; otherwise, I would not be given an exam permit despite the amount that I already paid. I had to go back to the Cashier, have the PN signed, return to the registrar and finally secure the exam permit. It would have been so much easier to have communicated all the payment protocols during orientation; or to have a flowchart of procedures posted near the Cashier and Accounting Offices. I hereby enjoin University personnel in charge of creating policies and procedures to publish payment protocols and avoid students queuing and being referred back to departments to secure signatures or make additional payments, which are fairly easy to comply with explicitly disseminated guidelines. This would likewise facilitate payment and collection and avoid unnecessary returns. Hoping for your immediate action in this regard. In writing the persuasive memo, the guidelines in writing persuasive

Children social and emotional development Essay Example for Free

Children social and emotional development Essay The advantage that day cares provide to children is, they help the child to socialize and improve any social skill. For example a kid who never go out and play with other children doesn’t know and doesn’t learn a different environment than the family atmosphere. Many cases as a result of it, children grow up shy and sometimes have difficulties to create social relationships with others. At daycares kids learn to see the differences between others kids, they might find people who speaks different languages or belong to a different ethnicity. So they start to see the world it’s different outside of home. Daycares help children to discover new things, improve social and emotional develop because children are around children and are not with the parents all the times, so it creates security and independence from parents, which it help in the future when this child becomes a teenager. Day care absolutely have a lot of influence in the language aspect. When a child stays home, this child just listen to how the mother or father speaks and sometimes mom has the bad habit to â€Å"talk little† or keep thinking the child is still a newborn confusing the toddler with small words.† The language used by the caregiver is the most important factor that predicted children’s cognitive and language outcome†. Children are like sponge, they absorb everything specially from the age 0 to 3, those ages are crucial for the cognitive social and emotional develop, and day cares help in a big part to increase and ensure the well develop of the child.

Acid Rain: Its Effects on Aquatic Environments :: Geology

Acid Rain: Its Effects on Aquatic Environments What is Acid Rain?: Acid rain is rain, snow or fog that is polluted by acid in the atmosphere and damages the environment. Two common air pollutants acidify rain: sulfur dioxide (SO2) and nitrogen oxide (NOx). When these substances are released into the atmosphere they are transformed into sulfuric acid (H2SO4) and nitric acid (HNO3) and can be carried over long distances by prevailing winds and return to earth as acidic rain, snow, fog or dust. When the environment cannot neutralize the acid being deposited, damage occurs. Causes of SO2 and NOx: * Sulfur dioxide (SO2) is generally a byproduct of industrial processes and burning of fossil fuels. Ore smelting, coal-fired power generators, and natural gas processing are the main contributors. * The main source of NOx emissions is the combustion of fuels in motor vehicles, residential and commercial furnaces, industrial and electrical-utility boilers and engines, and other equipment . Acidification of Freshwater: General Info: Freshwater acidification is not an entirely new problem. First linked to the decline of salmon and other fish stocks in Norwegian rivers some sixty years ago, freshwater acidification was later identified as a problem in Scandinavia during the 1970’s. Since then, thousands of rivers and lakes have been proven acidified. Areas most susceptible to acidification are those with an unreactive catchment such as granite and a base, nutrient-deficient soil. Areas of high acidification incidence include the United States, Canada, Scotland, Central Europe, and Scandinavia. Any lake below pH7.0 is, by strict definition, an acid lake, but it is generally argued that acid waters are those below pH5.0 where sulfate concentrations exceed those of carbonate or the sum of calcium and magnesium content. Process: Acid rain enters water by two routes: directly and through the catchment. The vast majority enters through the catchment while a relatively small percentage enters directly. Acid water passes easily to the lake through catchment consisting of shallow soil cover and alkaline-deficient bedrock such as granite, which does not contain the carbonates necessary to neutralize the acid. In areas where a continual supply of base cations is not assured then the gradual depleting of the bicarbonate in the lake means that the once stable pH will drop rapidly resulting in an acidified lake. Acidification can also occur in surges after snowmelt or drought; the first 30% of snowmelt can contain 50 - 80% of the total acids in the snow. Acid Rain: Its Effects on Aquatic Environments :: Geology Acid Rain: Its Effects on Aquatic Environments What is Acid Rain?: Acid rain is rain, snow or fog that is polluted by acid in the atmosphere and damages the environment. Two common air pollutants acidify rain: sulfur dioxide (SO2) and nitrogen oxide (NOx). When these substances are released into the atmosphere they are transformed into sulfuric acid (H2SO4) and nitric acid (HNO3) and can be carried over long distances by prevailing winds and return to earth as acidic rain, snow, fog or dust. When the environment cannot neutralize the acid being deposited, damage occurs. Causes of SO2 and NOx: * Sulfur dioxide (SO2) is generally a byproduct of industrial processes and burning of fossil fuels. Ore smelting, coal-fired power generators, and natural gas processing are the main contributors. * The main source of NOx emissions is the combustion of fuels in motor vehicles, residential and commercial furnaces, industrial and electrical-utility boilers and engines, and other equipment . Acidification of Freshwater: General Info: Freshwater acidification is not an entirely new problem. First linked to the decline of salmon and other fish stocks in Norwegian rivers some sixty years ago, freshwater acidification was later identified as a problem in Scandinavia during the 1970’s. Since then, thousands of rivers and lakes have been proven acidified. Areas most susceptible to acidification are those with an unreactive catchment such as granite and a base, nutrient-deficient soil. Areas of high acidification incidence include the United States, Canada, Scotland, Central Europe, and Scandinavia. Any lake below pH7.0 is, by strict definition, an acid lake, but it is generally argued that acid waters are those below pH5.0 where sulfate concentrations exceed those of carbonate or the sum of calcium and magnesium content. Process: Acid rain enters water by two routes: directly and through the catchment. The vast majority enters through the catchment while a relatively small percentage enters directly. Acid water passes easily to the lake through catchment consisting of shallow soil cover and alkaline-deficient bedrock such as granite, which does not contain the carbonates necessary to neutralize the acid. In areas where a continual supply of base cations is not assured then the gradual depleting of the bicarbonate in the lake means that the once stable pH will drop rapidly resulting in an acidified lake. Acidification can also occur in surges after snowmelt or drought; the first 30% of snowmelt can contain 50 - 80% of the total acids in the snow.

Is Scientific Progress Inevitable? Essay

I read the article â€Å"Is Scientific Progress Inevitable?† which was written by Andrew Irvine on 2006. It was published in the book In the Agora: The Public Face of Canadian Philosophy. The main idea of the article is scientific progress is not inevitable. At the first part of the passage, the author used his own his experience that he took his daughter to see a medicine wheel; he used what he saw to let us know these structures have been there for thousands of years and human beings are fragile. Furthermore, he used some facts that ancient people may use their unique ways to record summer solstice rather than today’s high astronomical knowledge. As he said â€Å"scientific knowledge is not inevitable† (para.12), there is no guarantee that scientific progress will keep increase, as long as we have the belief to live better, the scientific progress is not essential or necessary. Critique This article was written by Andrew Irvine who is a professor of UBC at department of philosophy (Irvine, 2012). The title of the passage makes readers to think of scientific progress is not inevitable, however, without technology, we cannot live in this highly developed world. The book In the Agora: The Public Face of Canadian Philosophy was edited by Andrew Irvine and John Russell; it is a book which collects many Canadians philosophers’ article and enriches our world by their Philosophical thought (University of Toronto Press Publishing, 2013). However, we are living in a developing world, as long as we want to live better, the scientific progress will remain non-inevitable. Electronic products for example, cellphones have been part of our live for few years, everybody has a cellphone to communicate to each other conveniently. But ancient people can only communicate each other with their voice or gesture, they cannot reach somebody who is far away from them. With the scientific results, we can use electronic products to talk and see people thousands of miles away from us. In the article, the author mentioned that some ancient culture may use their own way to figure out summer solstice like the sun dance (Irvine, 2006, pp338-339).

Batterer Treatment Programs

Domestic violence and especially battering has been identified as a form of aggression in the society for decades now. Even though, battering has been categorized as a criminal by the criminal justice system, its treatment has been handled differently from other forms of aggression. Over the past two decades, efforts have been applied to address the problem of wife battering.The development of treatment programs has been rapid which has subsequently increased batterer’s right to programming. Battering is inevitably associated with family violence and the general societal violence.This means that the existence of battering will continue unless the structures of power within the society is changed and thereby forbidding it. The change of the society alone is not enough to address the problem of battering. In addition to this change, individual involved in battering practices must also change (Mederos, 1999). The purpose of this paper is therefore to examine how the batterers can be changed. In particular, it aims at providing effective treatment programs that can be applied to address the problem of battering.The paper examines the roles that have been played by criminal justice in addressing battering problem and the existing treatment approaches that have been effectively applied to remedy this behavior. Criminal justice system intervention to battering There exist a number of criminal justice responses to battering. However, battering has continued for years due to the reluctance of the victims to report such cases to law enforcement agencies. There are a number of responses with regards to battering in the criminal justice realm which are triggered following reports of abuse.Arrest In the circumstance that it is proved beyond any reasonable doubt that an assault has been committed, then an arrest becomes mandatory. These mandatory arrests have significantly increased as reports of assault by victims of battering increase. However, many people have rais ed concerns about the effectiveness of arrests in reducing recidivism. It has been reported by certain research studies that arrests can only downgrade recidivism partly. This study has however been contracted arguing that effects of arrests on recidivism is limited.The debate over the effectiveness of arrests on recidivism will continue due to the lack of consensus on its impacts. In particular, the ineffectiveness of this approach has been witnessed in the slow prosecutions of batters, and thereby suggesting that these arrests are not adequately accompanied by convictions. Arrests without an efficient conviction do not deter future incidences of battering (Rusen, 1992). Prosecution The process of arrests should be followed subsequently with immediate prosecution after charges have been preferred against the batterer.In some cases, batterers may not be prosecuted but instead issued with restraining instructions. However, the effectiveness of arrests and prosecutions in deterring th e future occurrence of battering has been questioned by several researchers. Sufficient evidence has not been found to prove that prosecution of the offenders of battering reduces recidivism (Davis et al. , 1998). Sentencing Convicted batters are usually subjected to probations where they may be required to undergo treatment programs.It has been argued that it is impossible to distinguish the chances of recidivism with regards to cases which results to null prosecution, probation and incarceration. On the other hand, subjective battering to probation where they are subjected to treatment programs has been found to reduce recidivism. The criminal justice system has therefore been identified to be deficient in dealing with recidivism. There has been no significant relationship between recidivism and the prospect of arrests and punishment.This means that batters are not deterred from engaging in future battering by the possibility of being subjected to arrests and prosecution (Davis et al. , 1998). Approaches to batterers treatment programs There are several treatment programs available for batterers ranging from theoretical methods to forms of treatment. These programs include the Duluth approach and a program commonly referred to as New Leaf. Against this introduction, several theoretical approaches are examined together with fundamental models necessary for the treatment of batterers.These programs have not been proven to decisively reduce recidivism. However, they form a strong basis for examining the appropriate treatment mechanisms. The Duluth Model This was a community based response that was developed in Minnesota and comprised of several batterer detection and prevention groups within the society. This approach performed a coordinative role to the law enforcement agencies responsible for arrests, prosecution and batterer treatment programs. The batterers were subjected to either imprisonment or probation under stringent guidelines.The activities of the b atterer during this probation period were closely monitored. Such activities included attending to treatment programs. In addition, a close contact between the spouse of the batterer was maintained. In order to effectively respond to the problem of battering, prosecutorial agencies and the mental health institutions within the community closed worked as a unit. Thorough training was given to all the participants involved in the treatment process on batters under this model in order to equip them with adequate knowledge to understand what was involved in their work (Mederos, 1999).Under the Duluth model, the work of the male team leaders is not confined to interaction with the offenders of battering and their spouses. Part of their duty includes accounting for physical abuse by passing information to the relevant agencies. According to this model, abusive men usually use several obscure arguments to justify and legitimize their behavior. Treatment programs involve a number of video c lips and team dialogue with the intention of guiding the batterer in understanding the fundamental mythical beliefs regarding battering and thereby aid them in envisioning and defining non-abusive behaviors.The process of envisioning was accompanied with clear guidelines involving negotiations illustrating the basis of behavior in open relationships (Mederos, 1999). New Leaf program This program was developed to address the concerns of shelter women in Nova Scotia. The basis of this approach was that the shelter women needed assistance but the participation of shelter workers in this assistance was discouraged. As a result of this concern, males in the community intervened with the offenders of battering. This program involved and open group discussions which were organized weekly.The viewpoint of this program was that violence is feministic and a way of control. A thorough intake interview program was undertaken where the batterer was encouraged to change. The group leaders were in full control of the interview sessions and had an influential role in the lives of the batterers. The team leaders were constantly accessible to address the concerns of men and their spouses. Interventions included providing on-spot crisis resolution, visitation of offenders in prison, and unplanned visits to homes upon suspecting that there was danger of violence.However, these unannounced visits are not viewed as strange especially in the rural setting where it is the norm. This program had the advantage of intervening in high risk situations (Hanson & Whitman, 1995). Theoretical approaches The general approach to the treatment of batterer can classified into psychological, feminist and socio-cultural. The traditional intervention mechanisms for batterers focused mainly on the influence of psychological factors on violence. The problem of battering has a psychological dimension as abusive men usually blame their partners for the problems they are experiencing such as depression.T he depression can therefore lead them into substance abuse. Batterer treatment should therefore involve psychotherapeutic models. The socio-cultural method assumes that the battering is influenced by learned behavior. According to this approach, battering is learned within the society as there are inequalities in wealth control as well as societal structures which are biased in defining gender roles and therefore encourages leniency to battering. Treatment should therefore emphasize on unlearning where the batterers are encouraged to view violence as an unacceptable behavior within the society.In addition, the involvement of men in battering has been found to be as a result of attitude towards women. Intervention mechanisms should therefore include efforts in assisting batterers to change their attitudes. Feminist oriented batterer treatment strategies view battering as a social and political. According to this theory, battering is a consistent pattern of economic and sexual abuse. This approach therefore suggests that interventions to battering should address to root causes of battering. The feminist strategy in addition focuses on addressing the gender imbalances which are responsible for violent behavior (Dutton, 1998).Conclusion Developing batterer treatment programs within the society is quite challenging. However, there are fundamental factors that have effectively and efficiently contributed the treatment of batterers. Any approach to batterer treatment should be developed with adequate knowledge which is capable of achieving high standards of integrity. Reference: Davis, R. C. , Smith, B. E. , & Nickels, L. B. (1998). The deterrent effect of prosecuting domestic violence misdemeanors. Crime & Delinquency 44(3), 434-442. Dutton, D. G. (1998). The abusive personality: Violence and control in intimate relationships.New York: The Guilford Press. Hanson, R. K. & Whitman, R. (1995). A rural, community action model for the treatment of abusive men. Canadian J ournal of Community Mental Health 14(1), 49-59. Mederos, F. (1999). Batterer intervention programs: The past and future prospects. In M. F. Shepard & E. L. Pence, Coordinating community responses to domestic violence: Lessons from Duluth and beyond. Thousand Oaks, CA: Sage Publications. Rusen, M. F. (1992). Silencing their screams: The legal system’s response to male battering of women. Ottawa: National Association of Women and the Law.

Al-Awa Paper Essays - Criminology, Penology, Criminal Law

Al-Awa Paper Essays - Criminology, Penology, Criminal Law Alexandra Tolhurst Al-Awas paper on the Islamic penal law system is one that can easily be broken down to the main contributions that make up the theories of punishment in the system: retribution and deterrence make up the main theories, while I would argue that circumstance, morality and reformation each would make up a smaller theory. To understand the application of these theories, one must first understand what is considered a crime in Islamic law and where these are derived from. Islamic criminal law recognizes six major offenses, two of which Al-Awa doesnt even recognize because their punishments are not defined in the Quran or the Sunna, which is the definition of a hadd punishment. Along with the fact that hadd punishments are written in the text, its important to point out the distinguishing factor from tazirs in that they cannot be pardoned by any non-divine authority once reported. This divinity was the reason the original jurists found no reason to prescribe a purpose for the punishments an d is now the basis for all of the theories of punishment and the Islamic law system itself, which we will now discuss. The first theory of punishment is retribution. Retribution is a universal theory and is revealed in the Quran as the purpose of punishment in this world and the Hereafter (which greater confirms the divinity of the law.) The Arabic word for retribution is jaza which means punishment and reward, which makes the theory of retribution similar to the usage in Western law, apart from the divinity. When it comes to hadd punishments, its important to remember that they are the most severe punishments in the world for the crimes theyre prescribed to, which draws attention to the consequences, and also that mediation is prohibited, so combining these features brings a very retributive effect in Islamic culture. The theory of retribution in punishment is shown by the fact that in the case of multiple offenses, multiple sentences will be imposed, with the criminal serving them from least severe to most severe ending with the death penalty. The second theory of punishment is deterrence, which is recognized as the most dominant reason for the hadd punishments. This fact is interesting to me in that the idea of deterrence is the opposite of retribution because deterrence justifies the punishment with regards to the future while retribution justifies punishment with regards to the past, seeing each offense as an isolated offense. With deterrence, two effects are seen: general deterrence on the population as a whole and individual deterrence on the criminal. The punishment is justified with this theory because future crime is being prevented, both by the population because the punishment is made as public as possible, and by the individual criminal because the inhibitive effects of serious punishment makes one reluctant to ever offend again (or so the theory goes.) This theory has evidence to back it up in that Saudi Arabia has seen a significant decrease in their crime rate since re-implementing hadd punishments in the 20t h century. While retribution and deterrence are the main recognized theories of punishment, I think circumstance, reformation, and morality are worth being noted. What is meant by circumstance is that many determinations for punishments were once made to be based on what suited the community of the Prophet. Now because of circumstances that have changed with the times, the punishments (more-so certain characteristics of the punishment) have had to change with the times. We see this in the case of theft where one of the controversies between jurists is the value of the stolen property; a relevant value for hadd punishment in the Prophets time surely would be sufficient for our time. We also see this in the case of the hadd punishment of execution for armed robbery, which is to be done by the sword. Some would argue this is more of a medieval practice and the method should be changed to meet the current circumstances of the time. Reformation as a theory of punishment only has roots in one hadd cr ime, which is armed robbery. One of the hadd punishments for this crime is banishment or imprisonment, which naturally would suggest that the reason for the punishment is to

Introduction to Global Business Assignment Example | Topics and Well Written Essays - 500 words

Introduction to Global Business - Assignment Example It is necessary to find out particular industries, which may help in the building of another industry, which will give national advantage. As suggested by President Khama, the country should promote commercial farming and safari tourism in the country. However, commercial farming would probably require a large labor force, which is not ample in Botswana. The question is whether these industries will lead to an increase in the economic development. Since Porter’s theory explicitly states that the comparative advantage needs to be created, if the government encourages tourism, by building proper safari parks, and marketing the tourism industry of Botswana in the international arena, then the conditions of Porter’s diamond theories will be fulfilled. Tourism also does not require much investment, and hence it can work efficiently. If the competition in the commercial farming is increased, then the supply conditions will also be met. The African Safari in Botswana can be an attraction, because it gives individuals to roam around unguided, if they have a car, and they can spot different types of animals, which includes zebras, monkeys, wild boars and many other birds, which will give Botswana an edge in the global market. Hence, using factor conditions, and creating favorable conditions, the government can create comparative advantage for this industry. Fisher and Clark’s structural change theory also suggests that in the case of Botswana, diamonds are not ‘forever’, and therefore there should be a change in the structure, moving from primary to the service industry, in the form of tourism. This would definitely lead to further specialization and economic development (biz-ed, n.p). 3. The government can impose trade barriers, which includes imposing quotas. It can also put custom duties and tariffs on certain products to increase the price of the imported goods to deter people from buying them. Sometimes, the government can

Event this week Assignment Example | Topics and Well Written Essays - 250 words - 2

Event this week - Assignment Example The context of the article is relevant to the past years when oil prices rose to unexpected levels, leading to low productivity and high cost of goods. This is also relevant to the dwindling Russian economy after the US influenced the price cuts to impose sanctions on the country. However, most industries are shutting down production for maintenance purposes, which reduces the oil demand across the American States. The implication for a broader international development is that the producing countries are crying foul because the reduction in prices will affect their market shares. This is because of the increasing American reserves that take advantage of the fall in prices to store additional oil. For instance, Saudi Arabia expresses fear that the reduced demand will affect future market shares and productions. The contents of the article relate to the course because it analyses the implication of reducing oil prices to economies that depend on its sales. This is evident through the effect of the prices on workers, global economies and industrial production. As a result, the concept of demand and price is clearly

Quantitative Research Statistics Project Example | Topics and Well Written Essays - 6500 words

Quantitative Research - Statistics Project Example There are many different research designs that can be used by individuals asking research questions in LIS contexts, all of which provide credible evidence for improving practice. Qualitative approaches have been used in library and information settings to assess patron perceptions about library services, to examine the effectiveness of information literacy strategies and to address a host of other questions related to library and information work. In addition, a number of qualitatively based textual approaches (such as critical theory and discourse analysis) have been used to assess policy documents and organizational discourses, the construction of classification systems, and other questions that require an exploration of textual forms of data. Increasingly, researchers are also using these approaches in conjunction with one another (i.e. a "mixed methods" approach) to give a more complete picture of the state of LIS practice; for example, a recent study of mature university studen ts used qualitative interviews with students in conjunction with a textual discourse analysis of campus texts, as well as a manipulation of quantitative census data, to provide a broad contextual picture of students' academic information behaviors. In order to focus this discussion on qualitative research, in particular, it is necessary to draw lines between these different paradigms and to then examine qualitative work in more detail. However, it is important to note that research paradigms are quite fluid, and that many researchers are now trying to expand beyond a single approach to obtain the best possible evidence. The nature of qualitative resea

Leadership legacy Essay Example | Topics and Well Written Essays - 500 words

Leadership legacy - Essay Example Because Jesus transforms, he should be our servant model. The book exposes the domains of the servant leader from a holistic perspective (heart, hands, head, and habits). As a leader, I would want to be remembered by the people in my church, at work, at home and in my community. Applying the four spheres of leadership, I will act in a manner that mimics the â€Å"transformational† leadership of Jesus Christ. I will highlight my points in the different paragraphs for better clarity (Blanchard & Hodges, 2005). In the book â€Å"Lead like Jesus†, Blanchard says that this is the most significant of all the four domains. According to Blanchard, it’s all about what motivates a leader (Blanchard & Hodges, 2005). As a servant leader, I will exhibit the Exalting God Only traits through confidence and leadership. My main motivation will be the urge to touch and transform the lives of the people I come across. I will be there not to serve myself, but the people I lead to their progression and not mine. Blanchard goes on to say that this is the place to start as a leader. This domain, mainly deals with a leader’s viewpoint, theories and beliefs about motivating and leading others. Since I intend to lead like Jesus, whose point of view was servant leadership, I too will conform to the same. As a leader, I will set the destination and course on how to get where my subjects ought to be. For this reason, as described by Blanchard is the visionary role of a leader. A leader has to plan for the future and how to get there (Blanchard & Hodges, 2005). While setting my visions, I will personally see to it that everything is done using the right set of protocols. All things done to get to our preferred â€Å"destination† will be focused on serving, and not my pleasure. I certainly will exhibit these two roles, as Jesus did an excellent job exemplifying both (Webb, 2007). The

Impact Of Training And Development On Employee Performance Commerce Essay

Impact Of Training And Development On Employee Performance Commerce Essay The Impact of Training and Development on Employee Performance based on Customer Satisfaction (A Case Study on Union Bank PLC Nigeria) BACKGROUND OF THE STUDY Training in business organizations differs from one organization and industry to another. Organizations and their HR functions are changing everyday so training functions will have to run differently as organizations expect more evidence that they are contributing to organizational success (Sims 1998). According to Reynolds et al (2004:1) cited in Beardwell and Claydon (2007) training is defined as a set of activities which react to present needs and is focused on the instructor and contrast with learning as a process that focuses on developing individual and organizational potential and building capabilities for the future. Training is also the use of systematic and planned instruction activities to promote learning. It involves the use of formal processes to impart knowledge and help people to acquire the skills necessary for them to perform their jobs satisfactorily (Bass and Vaughan 1966) cited in Armstrong (1966). Training is becoming continuously vital throughout ones career because of technological advancements, overseas expansion and increased diversity (Maurer 2001). In addition, employees are expected to take responsibility for continually updating their skills (Garofano and Salas 2005; Warr and Birdi 1998). Training should be treated with extreme importance because the management of people determines organizational success. Employee performance will improve when managers and employees realize the value of training at work and take steps to implement such training in their organizations (Zaccarelli 1992). Training can also be useful to resolve problems when employees want to learn and when the job knowledge is lacking and inadequate. When these factors are not present, the other management solutions are more appropriate. If the staff members of an organization are not properly trained it will ultimately affect the organization and exceptional performance will not be achieved. For example- a bank that does not train a customer service officer efficiently will not know how to treat customers and the bank would lose the customer to other competitors. Therefore, organizations should invest in training and development because a trained staff will promote efficiency and save both the managers and employees time. STATEMENT OF THE PROBLEM All scientific research is brought on by a received problem which is why I have set out to research on this topic- The Impact of Training and Development on Employee Performance based on Customer Satisfaction (A Case Study on Union Bank PLC Nigeria).The Nigerian banking Industry still faces many big challenges today in the proper training of employees. Training is supposed to be done on a regular basis because of emerging technologies (new banking software), new customer service skills and general awareness about the banking industry such as fraud. Fraud in any form is a veritable threat to the well being of an organization and its implications on the general economy cannot be treated lightly. Therefore this dissertation will look into proper training and development of employees in delivering customer service and how their performance impacts the Nigerian Banking industry. AIM OF THE RESEARCH The aim of this research study is to investigate empirically the importance of training and development of workers in an organization. The study will look at the various activities in the industry that contribute to the development of employees and from there seek to analyze the impact of these activities on how they ensure customer satisfaction, their performance and the organization as a whole. OBJECTIVES OF THE RESEARCH The objective of this study is to examine the impact of training and development on employee performance in the delivery of customer satisfaction with particular reference to Union Bank PLC Nigeria. The objectives are: To explore the relationship that exists between training and development and the performance of employees To determine how training and development increases job knowledge and skills of employees To determine whether training and development will improve the delivery of customer service To determine the positive influence of organizational training and development on improved customer service relationship LITERATURE REVIEW The world in which organizations, managers and human resource professionals operate today would be unrecognizable to their peers 35 years ago (Beardwell and Claydon 2007). Training activities remains a very large part of human resource development practices (Nordhaug 1989). The pace of innovation, development of technology, the turbulence of economic conditions and the professionalization of management and human resource management are just some areas where the escalating and seemingly impossible demands (Kanter, 1989) that face organization have had an enduring impact on the context in which they function today. In other words, the way organization develops people has changed over time. Approaches to learning have shifted as the practice and purpose of training and developing people have grown in importance, broaden in scope and become more sophisticated in method. (Reid, Barrington and Brown, 2004: 9 cited in Beardwell and Claydon 2007). According to Rock (2008), Training is one of the most important investments that you can make in your bank because it is an ongoing process and Staffs will be more knowledgeable and engaged in their jobs. Customers will appreciate these qualities, which would mean more business for banks. He is of the opinion that creating an environment of learning at our banks can make a difference, particularly when it comes to motivating and retaining staff. Latest studies have shown that organizations greatly invest in Human Resource Development interventions so as to keep their employees updated and skilled in order to attain job performance, job satisfaction and job involvement. These skills can be conveyed by providing the necessary technical/non-technical training (Rowold, 2008). According to Emelo (2010), training and development can be useful in an organization, mostly banks. He is of the opinion that training and development would help to provide a chance and broad platform for the development of human resources technical and behavioral skills in an organization. Also, he says it would help in increasing the productivity of the employees that helps the  organization  further to achieve its long-term goal. RESEARCH METHODOLOGY This section covers the research approach and the data collection that would be adopted by this work to attain its objectives. Several research methods could have been implemented to carry out this research, but the best suited and most appropriate method aimed at getting the best possible outcomes will be used. A primary qualitative research method which is questionnaire will be used in order to get the most relevant data to support correct analysis and outcomes. His research method will help can help gather information first hand from the respondents. Denzin and Lincoln (2005:3) cited in Merriam (2009) explained that qualitative research is a situated activity that locates the observer in the world. In order words, qualitative research is done in a natural setting which allows subjects answer questions the researcher asks. I have employed a case study approach to carry out this research. DATA COLLECTION METHOD A questionnaire will be employed to carry out this case study because I would have the flexibility to ask different respondents different questions while staying within the focus of my research aim. According to Kumar (2005), a questionnaire is a written list of questions whereby respondents record their answers. The answers gotten from the respondents will enable me to understand how certain practices within the organization are employed Questionnaires could be used to acquire data from a large portion of a group. DATA COLLECTION The research and questionnaire will be conducted in Union Bank PLC which is an old generation bank in Nigeria that just started embracing the use of technology. The study reviews the experience of the organizations training and development of the new technologies and being able to satisfy customers more effectively. The sampling strategy that would be used for this research will be the simple random sampling. Agner (2008) describes simple random sampling as the kind of sampling in which every possible sample of size which means every combination of  items from the number in the population is equally likely to be part of the sample.   The sampling frame will focus on the employees who have worked in the bank for over two years and people that have been customers for that long as well. The questionnaires will be closed ended questions focusing on factors within the literature in context. DATA ANALYSIS METHOD The research would make use of a parametric test and will be carefully conducted so as to avoid misinterpretation. The T-test would be used in the analysis of the data because it would help me compare the means of two groups which are the employees and customers. T-test assess whether the means of two groups are statistically different from each other. The research method employed in this exercise is the scientific method as it identifies and defines the problem. RELIABILITY AND VALIDITY Reliability of an instrument refers to the degree to which an instrument consistently measures what it intends to measure. Therefore, a data is reliable if it gives the same result when administered by a different researcher at any given time so if the response of the respondents are consistent, the data is considered reliable. On the other hand, validity means the extent to which an account accurately represents the social phenomena to which it refers (Hammersley 1990: 57 cited in Siverman 2005). This means the degree to which a measuring instrument measures what it is designed to measure. Validity is important because of its role in determining the importance of training and development in the Nigerian banking industry and the questionnaire to be used in this research work has been structured with questions which are relevant to achieve the aims of this research. POTENTIAL RISK The potential is not often reached as returns from questionnaires are usually low which is why a surplus of questionnaires will be used and hopefully enough would be retrieved which would still enable me to run the SPSS. However return rates can be considerably improved if the questionnaire is delivered and responded to on time. LIMITATIONS OF THE RESEARCH The limitations of this study would be majorly resources in the forms of money and time, seeing as there shall be cost incurred in the process of the research. While the time constraint comes into play as the research takes place during 2009-2010 which happens to be my one year degree masters program, hence the workload would be combined with the project. ETHICAL CONSIDERATIONS On the issue of ethics, the participants who will be taking part in the questionnaire will not feel uncomfortable in any way and the information gotten will be treated with confidentiality and anonymity. Cooper and Schindler (2008:34) cited in Saunders, Lewis and Thornhill (2009) define ethics as the norms or standards of behaviour that guide moral choices about our behaviour and our relationships with others. In order words, ethics helps us make moral choices about ourselves and the people around us. Information from banks are very critical, so the major issue would be to be able to protect all the information acquired from questionnaires and use it only for the dissertation. TIME TABLE ACTIVITY MAY  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  JUNE  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   JUL  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  AUG SEPT WEEK 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 Introduction   * Literature review   * Research methodology   * Presentation and findings   * Questionnaires survey   * Discussion of Themes Analyze data   * Recommendation and conclusion *   Print and Bind * Submission * Saunders et al (2009)