Monday, September 2, 2019

Importance of a Warm Up Essay

A warm up helps to prepare the body for the physical exertion to come. It gently raises your pulse rate and therefore, your cardiac output increases and also your rate of ventilation. Your vasomotor centre makes sure that more blood is being distributed to the working muscles. This combined affect is to increase the amount of oxygen that is delivered to the muscle cells. This helps to reduce the oxygen deficit when you start carrying out the actual activity. A Warm up is very important as it helps to reduce the possible chances of injury. It raises your body temperature in your muscles as there is an increase in the blood flow which raises your body temperature in your muscles, making them more responsive. The elasticity of muscle tissue is increased and more oxygen can be carried to the working muscles. This will help to prepare the body for the activity to come. Throughout a warm up routine, it consists of stretching exercises and this increases your flexibility and so directly reduces the risk of injury. The reason for this is that; a muscle or tendon group with a greater range of motion will be less likely to experience tears when used actively. Stretching also helps to improve recovery and may enhance the participant’s performance. Additionally, increased flexibility of the neck, shoulders and upper back may improve respiratory function. The nervous system becomes stimulated which makes sure you more alert and aware and therefore it gets you psychologically prepared. This will help to increase your levels of motivation and determination to carry out your dance sessions. The benefit of a warm up is that the muscles torn most frequently from the neglect of a warm up are the antagonists (such as the hamstrings- Semimembranosus, Semitendinosus, biceps femoris) to the strong contracting muscles (such as the Quadriceps- Vastus medialis, Vastus lateralis, Vastus intermedius, rectus femoris). Cold antagonistic muscles relax slowly when the agonists contract, therefore free movement and accurate co-ordination is retarded. At the same time, the force of the contraction of the agonists and the momentum of the moving part exert a great strain on the unyielding antagonists. Without a warm up, this may lead to the tearing of the muscle fibers or the tendons. Stretching exercises I will stretch, moving a joint to just beyond its point of resistance. Flexibility is limited by the joint itself, ligaments and tendons acting upon it. I cannot change the bony structures or the type of joint, but I can stretch the soft tissue surrounding the joint. Neck (Sternocleidomastoid and scalenes) * Turn head to the left, then to the right. * Look up and then down. * 5 Neck rolls to the right and then 5 neck rolls to the left. * Shoulders, back and arms * I will Circle arms 10 times forward, 10 times backward and then rotate arms alternating. This will mobilise my shoulder joint. * I will Stretch my Trapezius by pulling one arm that is kept straight across the chest with your other arm supporting it in its position. This is a horizontal flexion movement. * I will stretch my triceps brachii by flexing my elbow and placing my hand behind my head on by back and my other hand puts pressure on the flexed elbow joint. Wrists and fingers * I will rotate my wrist joints, clap my hands together rapidly and then bend and mobilise my fingers. Hips * I will mobilise my hip joint by placing my hands on my hips and doing 5 hip rotations to the left and then 5 to right. Rotate my hips by raising my leg (with a bent knee so it is at 90 degrees to my body) then I will turn my leg outwards to the side of my body. Spine * I will stretch my vertebral column by crouching down onto my knees and placing my hands on the floor reaching as far as I can. Legs * I will Stretch the Vastus Lateralis, Vastus Intermedials, Vastus Medialis and Rectus Femoris by pulling the ankle with your hand on the same side of the body keeping the knees together while maintaining the correct spine alignment. My hips should be square (I will make sure they do not twist.) If I find it difficult to keep my balance I will hold onto my ear with my other hand and focus. * I will stretch the Semitendinosus, Biceps Femoris and Semi Membranosus by placing one foot in front of the other; bend your back knee while keeping my front leg straight. Raise the hips and lean your body slightly over. After holding this stretch for 10-15 seconds, I will slowly raise the toes of my front foot so that they point towards the ceiling (I will keep my heel firmly on the ground.) Doing this will produce a full stretch down the back of the leg, i.e. Semitendinosus, Biceps Femoris, Semi Membranosus and Gastrocnemius. * I will move my legs apart (wide stance), I will then bend forwards with my hands flat to floor. * Right foot behind left at 90 degrees right leg flexed, left leg straight, bend forward to left foot. Left foot behind left at 90 degrees left leg flexed, right leg straight, bend forward to right foot. * To stretch the Adductors Longus, Brevis and Magnus both feet will be flat on the floor and facing forward. I will lean over to one side keeping the other leg straight, bend the knee at the side you are leaning over to increase the intensity of the stretch. * To stretch my Gastrocnemius I will put one foot in front of the other and bend you’re your front knee. The back leg will be kept straight and the rear heel will be kept firmly on the floor throughout the stretch. This stretch is often carried out against a wall. The Gastrocnemius is stretched by flexing your elbows and moving your body weight forward. Stretch forward until you feel a gentle pull in the lower leg. * To stretch the Soleus, the front knee is bent and is pushed towards the ground, while staying over and just in front of the foot. A gentle pull should be felt in the lower one third of the leg. The knee can then be directed medially and laterally to stretch different areas. Ankles * To mobilise my ankle joint I will move the sole of the foot inwards (inversion) and then turn it outwards (eversion). * I will then move the foot downwards (away from the tibia) which is known as plantar flexion and then I will move it upwards (towards the tibia) and this is known as dorsi flexion. This mobilises the Tibialis Anterior, Gastrocnemius and Soleus.

Sunday, September 1, 2019

Feminism Essay

INTRODUCTION From the early days until now, women are exploited in their daily life especially by the labor market. In this paper, we are going to see how women are exploited in the labor market. Exploitation of women is a social fact in the world, so I chose this topic because it started to be a social problem after the Second World War period and Industrial Revolution. In the Second World War, most of our women faced many problems by participating and aiding the men. Actually, if we go back in time, we can see the gender-based division of labor typical of hunting and gathering societies. For example, most forms of farming were characterized by a distinction between ‘‘men’s work’’ and ‘‘women’s work.’’ In horticulture, the chief task for men was to clear the land. After this was done, women performed the more time-consuming tasks of planting, weeding, and harvesting. As with economies based on hunting and gathering, economies depe nd on horticulture were much more affiliated to the labor of women than the productive activities of men. Men, however, took on a larger role when horticulture gave way to agriculture. Also, in prehistory, women have always worked as hard as men to support their families and build the cultures that dominated the ancient world. During the early Stone Age, when humans first appeared and lived in hunting and gathering, most of scientists support that women did most of the gathering while men did most of the hunting. Women always took part up to now. Thus, women in the ancient world worked hard. They were always overwhelmingly responsible for care of children and their ill, for providing food, and clothing for the household. In addition, most women took on the duties of bringing in some income for family or working in the family  businesses. These facts remained constant. What did change over time was the degree to which women’s contribution was valued: As life became more urban, women’s contribution within the home was valued less than it was when life was more rural. It was with city life that labor outside the home which brought in money as a profit was valued more than labor within the home. This shift caused women’s work to be devalued. This devaluation began in the ancient world and continues into the present to the detriment of women without whose labors families and societies would not have survived. With the development of agriculture, societies grew larger and more complex. The increased population also permitted more specialization of labor, and women’s labor remained essential and varied. After the Agricultural Revolution, the technological and organizational changes that were the basis of some transformation have been labeled the Industrial Revolution which is first in Britain and then in many other parts of world. One of the conspicuous social changes was movement of women into paid employment in Industrial Revolution. This was not the same thing as an increase in number of ‘working women.’ Women have always worked hard up to now. The Industrial Revolution gave women new wage-earning opportunities, especially in the textile industry and the majority of the workforce was made up of young, unmarried women. Most of employers and factories benefited from women’s work, as their employment drove down the cost of labor. The Industrialization creates new opportunities for women in job creation especially in textile, clothing, and food industries. Also, during the industrial revolution, the emergence of factories opened many doors for women in the working world. It gave them opportunities for work outside of the home, mostly in factories. During the early years of the Industrial Revolution when a multitude of factories were emerging, between the years of 1780 and 1840, women are dominated by the labor forces. Even though these women were unskilled laborers, they worked quickly and productively yet were paid half or less than half of what men received. However, in the long run it did not change the female workforce. Although the Industrial Revolution provided independent wages, mobility and a better standard of living, for the majority, factory work in the early years of the nineteenth century resulted in a life of hardship. With the Industrialization, women’s life conditions started with many difficulties. They are suffered by lots of  stress and pain as a result of the conditions in which these women were working lon g hours, little food, crowded factories, overall unsuitable conditions. Most of women claimed that they have to study and bring home the bacon even they have a low-paid job. At this time, the early Industrialization did not invent large numbers of jobs for women. Despite it resumed to employ large numbers of women for the production of textiles and clothing, household-based manufacture persisted important aspects of the national economy. Moreover, with the development of mechanized textile industry and other industrial enterprises, many women continued to work with long hours and low wages. Finally, the most part of women worked long hours for low wages from ancient times to date. They have faced many difficulties in their daily life in both inside and outside the home; however, I will emphasize women’s work outside the home in the labor market. In the project, we will see exploitation of women in the labor market from Marxist-Feminist perspective with the examples. WHAT IS FEMINISM? Although there are many definitions of feminism and some disagreement concerning specific definition, there is agreement on two core principles underlying any concept of feminism. First, feminism concerns equality and justice for all women, and it seeks to eliminate systems of inequality and injustice in all aspects of women’s lives. Second, feminism is inclusive and affirming of women; it celebrates women’s achievements and struggles and works to provide a positive and affirming position toward women and womanhood. Feminism is a personal perspective as well as political theory and social movements. Feminism denotes to social theories, economic ideologies, political movements, and moral philosophies aimed at bringing equality to women. Also, it refers to complex set of political ideologies used by the movement in order to advance the cause of women’s equality, to end the sexist theory, and to practice of social oppression. Feminism has been classified in differen t groups and issues over the history. The first wave feminism gave rise to liberal feminists who make a struggle for the vote, access to education, and marry law reforms in the 1800s and 1900s. In the second wave feminism, we can see it with the emergence of radical feminists who protested for work and reproductive rights in the 1960s and 1970s. The third wave feminism associates with all forms of oppression (such  as racism, globalization) from 1990s to date. Also, the second wave of feminism spread across the United States during the 1960s and 1970s. By 1970, women’s liberation was in the news and a part of many women’s lives. For example, feminists protested women’s magazines at the Ladies’ Home Journal sit-in and the nationwide Women’s Strike for Equality featured creative protests from women in cities across the United States. In Turkey, it has started in the Ottoman Empire in order to have right to education, right to labor, right to respectability in family, etc. in the 1870s. After these events, women’s studies improved and increased by women in the world and it has come to these days. I think, although most of societies take action about like violence, oppression, discrimination, and trafficking of women, exploitation of women cannot take care in the world. For example, most of women protest some actions like violence against women, but when it comes to the exploitation of women in labor market, there is no action in the society. In this sense, feminism is not just sexism, discrimination, oppression, etc. Feminism is having the equal rights like men and avoid from sexism, discrimination. ORIGINS OF FEMINISM The existence of the term feminism or the movement it has come to represent. The term feminism comes from the French word ‘fà ©minisme’ and was popularized by Hubertine Auclert in 1882 when she organized the first women’s suffragist society in France. However, prior to the advent of the word, there were publications that fell within the purview of feminism. Some feminists suggested that women should build their own cities, free of men, so as to avoid men’s violence and oppression. In this sense, the history of feminism is the chronological narrative of the movements and ideologies aimed at defining, establishing, and defending equal political, economic, and social rights for women. While feminists around the world have differed in causes, goals, and intentions depending on time, culture, and country; however women’s right should be considered feminist movements, even though they did not apply the term to themselves. Also, as I mentioned before, feminism is a movement which is a collection of loosely connected groups and individuals committed to organized action, including changes in behavior and members of movements. Feminist ideas and social movements emerged in Europe,  Great Britain, and the United Sates in an international context that promoted the migration of people and ideas across national boundaries. At this time, Mary Wollstonecraft has published ‘Rights of Women’ (1792) and John Stuart Mill has broadcasted ‘The Subjection of Women’ (1869). Between these times, ideas, social movements, and individual feminists migrated across land and sea for generating a powerful new context for women’s rights. Therefore, these publications illuminate the process of this movement. Also, in Turkey At the end of the Ottoman Empire in the 19th century educated women began organizing themselves as feminists within the elites of Istanbul. These feminists fought to increase women’s access to education and to work low- paid, to abolish polygamy, etc. Early feminists printed woman magazines in different languages and established different organizations for women. Also during this time the Ottoman Welfare Organization of Women was first women association which was founded in Turkey in 1908. During the turn of the century accomplished writers and politicians such as Fatma Aliye Topuz (1862-1936), Nezihe Muhiddin (1889-1958) and Halide Edip AdÄ ±var (1884-1964) also joined the movement not only for advocating equality of Muslim women, but for women of all religions and ethnic backgrounds. ON THE HISTORY OF FEMINISM Feminism, in the most generic of definitions, is the theory of the political, economic, and social equality of the sexes, and organized activity on behalf of women’s rights and common interests. There are many feminists and many different theories. However, feminism can be broken up into three waves; first-wave which was seen from the nineteenth century to the early twentieth century, second-wave which lasted from the early 1960’s through the late 1980’s, and the third-wave which started in the early 1990’s, and it continues through present time. In this sense, feminist history is divided into three waves. A) First-wave Feminism The first-wave of feminism began in the United Kingdom and the United States around the nineteenth century and lasted until the early twentieth century. It focused on gaining the right of women’s suffrage, the right to be educated, better working conditions and sexual standards. The term, ‘first-wave’ was coined after the term second-wave feminism. The goal of  this wave was to open up opportunities for women, with a focus on suffrage. The wave formally began at the Seneca Falls Convention in 1848 when 300 men and women rallied to the cause of equality for women. Also, it emphasized mandated inequalities; but primarily gaining women’s suffrage. In this part, some feminists suppose inequality, patriarchy, lack ok distinction between men and women. For example, one of the earliest manifestations of first-wave feminism in Europe, Mary Wollstonecraft’s ‘A Vindication of the Rights of Woman’ (1792) which was written in the wake of the Frenc h Revolution and Simone de Beauvoir’s ‘The Second Sex’ (1949) are central to the canon as well, even though both authors were also laying the groundwork for radical second-wave feminism. Beauvoir introduced the notion of women’s radical otherness or, rather, the cognitive and social process of â€Å"othering† women as the second sex in patriarchal societies. Finally, first-wave feminism has been clarified as socialist/Marxist feminism in workers’ unions in the United States, in reformist social-democratic parties in Europe, and during the rise of communism in the Soviet Union. Liberal and socialist/Marxist feminism shared a basic belief in equity and equal opportunities for women and men, but the latter focused particularly on working-class women and their involvement in class struggle. B) Second-wave Feminism The term second-wave feminism refers mostly to the radical feminism of the women’s liberation movement of the late 1960s and early 1990s. The second wave focused on the link between societal and cultural inequality and political inequality. This wave unfolded in the context of the anti-war and civil rights movements and the growing self-consciousness of minority groups around the world. In this phase, sexuality and reproductive rights were dominant issues. second-wave feminism is a period of feminist activity. This phase began with protests against the Miss America pageant in Atlantic City between 1968 -1969 in terms of women’ s beauty dominated by patriarchy and low-paying jobs. For example, there was a worldwide movement called ‘Women’s Liberation Movement’ which was seen in Europe and Turkey. For example, most of women who work in clothing and textile factory staged a protest to these factories in terms of unhealthy working conditions, low-paid, poor sanitation, etc and it started with strike. When the police attacked to women, it broke out fire and many women died because of fire in Europe.  Finally, at this stage, women’s liberation grew out of the New Left and provided alliances with socialist/Marxist feminisms in areas such as the criticism of the dual workload for women working outside as well as inside the home, the demand of equal pay for equal work, a breakdown of the gendered division of the educational system and the labor market. C) Third-wave Feminism The third wave began in the 1990s as a response to the perceived failures of second wave feminism. It is a more holistic approach and it seeks to fight inequality that occurs as a result of age, race, sexual orientation, economic status and education as well as gender. Third wave feminism is also known as a variety of other names including girlie feminism, lipstick feminism, and etc. Also, it currently emphasizes the concepts of globalization, post colonialism, post-structuralism, and postmodernism. Third-wave feminism is tied up with the effects of globalization and the complex redistribution of power, which challenge feminist theory and politics. It also mirrors the diversification of women’s interests and perspectives and the breakdown of master stories of oppression and liberation. Finally, Third-wave feminism manifests itself in â€Å"grrl† rhetoric, which seeks to overcome the theoretical question of equity or difference and the political question of evolution or revolution, while it challenges the notion of â€Å"universal womanhood† diversity, and multiplicity in transversal in theory and politics. TYPES OF FEMINISM Feminism, like Marxism, takes a macro approach to studying society. They argue that there is inequality between genders. Feminist sociologists argue that, on account of their sex, women experience injustices in favor of men. For Feminists, it is living in a patriarchal society that leads to inequalities for women. This means that men have tended to determine the lives of women. However, there are striking differences between feminists in their values and perspectives. These differences can be divided into three broad tendencies like Liberal Feminism, Radical Feminism, and Marxist/Socialist Feminism. Also, there are other feminist ideologies aimed at defining, establishing, and defending equal political, economic, and social rights for women such as; ecofeminism, multiracial feminism, moderate  feminism, etc.; but, these three main types of feminism is the most important ideologies in feminism. 1) Liberal Feminism Liberal feminism is a form of feminism that argues that equality for women can be achieved through legal means and social reform. Liberal feminism leans towards an equality or sameness argument with men. It primarily focuses on women’s ability to show and maintain their equality through their actions and choices. Liberal feminists argue that our society holds are false belief that women are, by nature, less intellectually and physically capable than men, it tends to discriminate against women in the academy, the forum, and marketplace. Liberal feminists seek equal rights with men and believe individuals should be treated in accordance with their talents and effort etc. as opposed to characteristics of their sex. They campaign to remove any obstacle, be it political, social, legal or economical that gets in the way of women having the same opportunities as their male counterparts. Gender prejudice is based around individual ignorance. Education is seen as a valuable tool in the battle against discrimination based around ignorance. It is possible to legislate against sexual discrimination as a way of changing individual attitudes and behavior. For example, this action came up with the Sex Discrimination and Equal Pay Acts in the 1970s in Britain. Liberal feminists also tend to support marriage as an equal partnership, and more male involvement in child care. Abortion and other reproductive rights have to do with control of one’s life choices and autonomy. Liberal feminism conceives of politics in individualistic terms and looks to reform present practices in society, rather than advocating for a wholesale revolutionary change. Feminist writers associated with this tradition include early feminist Mary Wollstonecraft and second-wave feminist Betty Friedan. 2) Radical Feminism Radical feminists believe that the main rival of women is patriarchy, which guarantees male supremacy and the subordination of women at work and in the home. Patriarchy has existed in all known human societies and, as such, pre-dates capitalist forms of gender inequality. Patriarchal relationships are considered to have paved the way for capitalist forms of economic and  gender exploitation. In their view, men inflict physical and sexual violence over women and commandeer the majority of material rewards. They believe that men are able to justify their actions by persuading people. It is natural that men should be the dominant sex. For radical feminists, sexual inequality is institutionalized in society. It is not possible to achieve sexual equality through legal means or by â€Å"changing people’s attitudes†. Radical feminism advocates lesbian relationships to free themselves from men. They argue that new technology eliminates dependency on men as a means of conceivi ng. This group views the oppression of women as the most fundamental form of oppression, one that cuts across boundaries of race, culture, and economic class. This is a movement intent on social change, change of rather revolutionary proportions. Some radical feminists argue that female emancipation can be achieved technologically like women being freed from childbirth. In general, radical feminists see the exploitation of women as involving both the public sphere like work and the private sphere like in the home. Finally, radical feminism locates the root cause of women’s oppression in patriarchal gender relations. In this sense, radical feminists believe that gender inequality is a result of the collective efforts of men to dominate, control, and exploit women. 3) Marxist/Socialist Feminism Marxist/Socialist Feminists believe social class affects the life chances of women; it is a key factor in the relationship between men and women. They believe capitalism has led to amplification of conflicts between the sexes and that introducing communism would solve this. Under capitalism women are a ‘reserve army of labor’ who are excluded from crafts and exploited for free labor in the home. They believe men are socialized into exploitative roles. The phrase â€Å"socialist feminism† was increasingly used during the 1970s to describe a mixed theoretical and practical approach to achieving women’s equality. Socialist feminist theory analyzed the connection between the oppression of women and other oppression in society, such as racism and economic injustice. Socialists had fought for decades to create a more equal society that did not exploit the poor and powerless in the ways capitalism did. Like Marxism, socialist feminism recognized the oppressive str ucture of capitalist society. Like radical feminism, socialist  feminism recognized the fundamental oppression of women in patriarchal society. However, socialist feminists did not recognize gender and only gender as the exclusive basis of all oppression. For Marxist feminists, the concept of social class is considered to be more important than the concept of patriarchy since the latter is seen as a form of ideology that stems from class exploitation. Women are not a sex class because the only thing they have in common is their sex as an upper class woman. Women’s work and their social status are highly marginalized by their potential / actual â€Å"dual role† in modern societies (baby sitter and worker). Employers are able to exploit this dual role to pay women lower wages. Men are able to exploit this dual role by receiving â€Å"unpaid services† within the home. The main reason for women’s lower status in relation to men is the fact that they are generally economically dependent upon their male partner. MARXIST FEMINIST THEORY AND EXPLOITATION OF WOMEN IN LABOR MARKET To begin with, most of women are exploited by both work inside and outside the home and this condition is not recent origin. It started with hunting and gathering societies, but they have been very active in the labor market since the Second World War period. Women are exploited by discriminating, oppressing, working, etc. and their live always face with difficulties by these causes. However, if we analyze the background of exploitation of women, it partially comes from inequality because in the contemporary world, inequality is manifest in the economic and social class which affects women more than men in the world. It still continues to increase in every part of the world because of the capitalism. In this sense, Marxist feminism emphasizes the social institutions of private property and capitalism to explain and criticize gender inequality and oppression. Private property gives rise to economic inequality, dependence, political, and is the root of women’s oppression in the social context. Capitalism still alive in the society and with growth of the capitalism, exploitation of women increases continuously. Capitalism gave to women in an insignificant way. Marxist feminists view the capitalist drive for profits as responsible for women’s second-class status and other forms of oppression such as racism or discrimination. Moreover, Marxist feminism believes that women are an exploited class in the capitalist mode of production, both by their   within families and by employers in the paid labor market and the theory indicates that men are in bourgeoisie and women are in the proletariat. Marx showed that how the working class is exploited for profit by capitalists who gain wealth by paying workers a bare minimum of the value that they produce. Marxism and feminism complement one another in many ways, as both are centrally concerned with oppression and inequality. Marxist theory states that people are oppressed by the ruling class and that production, namely capitalism, is the ruling force of society. According to feminist theory, women are oppressed by a male-driven society. Marxist feminism, the intersection of the two philosophi es, calls for the dismantling of capitalism to free the proletariat and promote gender equality. Karl Marx critiqued the capitalist power structure that oppressed the proletariat, and which also oppresses women. Marxism and feminism complement one another in many ways, as both are centrally concerned with oppression and inequality. Marxist theory states that people are oppressed by the ruling class and that production, namely capitalism, is the ruling force of society. According to feminist theory, women are oppressed by a male-driven society. Marxist feminism, the intersection of the two philosophies, calls for the dismantling of capitalism to free the proletariat and promote gender equality. Also, scholars influenced by Karl Marx have seen capitalism as an inherently exploitative system one in which capitalist workers, whose low wages do not fairly compensate them for the work that they perform. Others have taken opposite position, arguing that capitalist industrialization, although uneven in its consequences, brought about a rise in incomes and living standards for the bulk o f the working population. Furthermore, women have been always worked in the labor market, factories, marketplace, etc. They are partially seen in subordination status. The main reason for women’s lower status is relation to men is the fact that they are economically dependent upon their male partner. Sometimes women have to dependent on their male partner because men always work in a factory and marketplace and most of men seem like ‘breadwinner’. In this sense, patriarchy is an ideology that comes from male attempts to justify the economic exploitation of women and patriarchal forms of exploitation have existed in all known societies, not just capitalist ones. In addition, they argue that patriarchy predates capitalism which makes it more  significant explanation of female exploitation. In some Mexican and Central American plants, women expose to pressure in order to not to become pregnant so that companies do not have to pay maternity leave. This exploitation is in form of ‘sweatshop’ like working conditions. They give unproportional wage compared to male workers. Today, it still continues like that. For example, in Nike companies, women face to some difficulties such as low wages, poor sanitation, no break, unhealthy environment, no security. Women are mostly seen like slave and victim in every sector of market. They do not say anything because most of women want to be independent individual and make money for their family. Also, textile and food industries are mostly preferred by women even the working conditions are not convenient. According to Marx, society is broken up into two classes containing those who own the means of production (factories, tools, capital) and the laborers who are exploited to produce the items demanded by the ruling class. Marxist feminists are primarily concerned with the division of labor that keeps women in the domestic sphere and men in the workplace. In addition to this, when women enter the workforce, they are delegated to jobs that are deemed appropriate for their gender and are usually underpaid for their work. Working-class women are clearly the most oppressed, super-exploited sector of the entire proletariat. Also, Engels said that ‘‘†¦These measures are not aimed at driving all women permanently out of the work force. Rather, they make women more vulnerable to increased exploitation, by driving down their place in the work force (lower wages, fewer hours, less job security, fewer holidays, and more piece work, less safety and less unionization). Thus this attack is focused on a sector of the work force whose place in the work force has traditionally been seen as marginal, but its overall effect is to exert a downward pressure on the wages and conditions of all workers’’( Engels, 2004:8). CONCLUSION As a conclusion, women are generally underpaid compared to men in every part of sector and working conditions; but not just labor market. Also, they expose to discrimination, pressure, sexual harassment, exploitation inside the home. They are exploited more by capitalism than male workers in the labor market. In this sense, Marxist feminist theory attempts to explain the  structure of modern industrial society with special emphasis on class and labor and women workers are exploited at a higher level than male, with women of color suffering the highest degree of exploitation because of gender and race discrimination. In my point of view, exploitation of women is a social fact in our society, not only in labor market but also in other aspects of their daily life like at home. Ä ±n the contemporary world, inequality is manifest in all sectors, most of companies, factories applied to pressure to the women like pregnancy, low wages, no security. Although, Industrial Revolution gave new opportunities in terms of jobs, exploitation of women continued to expand in the world. Today, thanks to the institutions, women are more outgoing in the society, even the exploitation of women still grows up. As a final point, exploitation of women is seen like a normal action in the society, at least others are not like that. In this sense, women are not classified by their race, gender, inequality, etc. References 1. Salisbury, J. E. (2001) ‘‘Encyclopedia of Women In The Ancient World’’ 2. Volti, R. (2008) ‘‘An Introduction to the Sociology of Work and Occupation’’ 3. Binder, C. & Richmann N. (2000) ‘‘Feminist Movements in Turkey’’ 4. Vinteuil, F. (2010 September 27) ‘‘Marxism and Feminism from Critique Communiste’’ from http://www.internationalviewpoint.org 5. Shaw, S. M. & Lee, J. (2012) ‘‘ Women’s Voices, Feminist Visions: classic and contemporary readings ’’(5. Edition) 6. â€Å"Working Women in the 1930s.† American Decades. 2001. Retrieved January 09, 2014 from Encyclopedia.com :http://www.encyclopedia.com/doc/1G2-3468301237.html 7. Brewer, P. (2004) ‘‘Frederick Engels: The Origin of The Family, Private Property, and the State’’ from http://readingfromtheleft.com/PDF/EngelsOrigin.pdf 8. Kabeer, N. (2012) ‘‘ Wo men’s economic empowerment and inclusive growth: labor markets and enterprise development ’’ 9. Knaus, K. (2007) ‘‘ Turkish Women: A Century Of Change ’’ 10. Iternational Labor Office, Geneva (2010) ‘‘ Women in Labor Markets: Measuring progress and identifying challenges ’’ 11. Freedman, J. (2001) ‘‘ Feminism’’ Open University Press 12. www.sociology.org.uk 13. www.dosomething.org/background-sweatshops

Saturday, August 31, 2019

Decoding the Jargon Essay

Create a booklet which explain the function of hardware components and identify communication between components. The pages should include photographs and diagrams to illustrate the information you include. (P1) Components communication The following diagram shows how components communicate each other’s. CPU Also known as the processor, the CPU is the heart of the computer and has two part: Control Unit The control unit controls the flow of data through the processor. Arithmetic/Logic unit (ALU) The ALU performs mathematical, logical, and decision operations in a computer and is the final processing performed by the processor. RAM A computer can only run a program when it is in memory named RAM (Random Access Memory). List of RAM such as: Double data rate synchronous dynamic random access memory (DDR SDRAM), Static Random access memory (SRAM) and Dynamic random access memory (DRAM). Hard drive A HHD is a data storage device that provides storage and retrieving digital information. Serial Storage Architecture (SSA) is a serial transport protocol used to attach disk drives to server computers. A solid-state drive (SSD) it contains no actual â€Å"disk†, it is a data storage device using integrated circuit assemblies as memory to store data. It is more quiet when it runs, more resistant to physical shock, has a lower access time and less latency. Motherboard The motherboard is the main circuit board inside a computer. A number of major hardware components are plugged into it, including the CPU, hard  drive, the BIOS memory and RAM. The most commonly found and used motherboard is ATX motherboard. It is the standard motherboard which suit to any desktop computer. Fan A computer fan is any fan inside, or attached to, a computer case used for active cooling, and may refer to fans that draw cooler air into the case from the outside, expel warm air from inside, or move air across a heat sink to cool a particular component. CPU fan: Use to cool the CPU heat sink. Graphic card Fan: The specific fan to cool down the temperature of graphic card. PSU fan: The power supply unit fan play two rules that cool down the itself and removing the warm air from the case. PSU A power supply unit converts mains AC to low-voltage regulated DC power for internal components of computer. DVD DVD is digital optical disc that can store a large amount of digital data such as text, music, image or video. b. Add a new section to the booklet to explain the purpose of TWO different Operating Systems and compare the features functions of these operating systems. (P2, M1) Window 8 is the latest vision of the Windows operating system, which was developed by Microsoft. It acts as an interface between the hardware and the user. Purpose of Windows 8 The operating system was made for personal, home or business user in the desktop, laptop, tablet and smartphone market. It makes computer easy for users to control. 1. Graphical User interface The windows operating system designed originally to replace MS-DOS, which make the computer interface more user-friendly and allows you to use your mouse to operate. Windows 8 come with a new and unique kind of use interface (UI) called Metro. 2. Accessibility. Windows 8 increase the accessibility which includes features to enable disable people to use the computer more easily, such as: Optimize visual display to allow people to see more cleanly on screen, turn on audio description for people who are blind, adjust the setting of mouse for people are using different hand. 3. Multitasking Windows 8 provided people with the ability to do multitask more easily and steady. The Graphical User Interface makes easier to navigate from different tasks. 4. A Standard Part of windows’ purpose is to create a standard for third-part software developers. All windows programs will feature in a standard format, such as the position of menu options, the way programme opened and closed down. Purpose of DOS DOS known as Disk operating system that allow people to manage the storage devices such as hard disk, solid disk, flash disk or floppy disk. DOS is the basic system that people have to using Command line prompt to communicate with computer via simple interface which is not â€Å"friendly† user interface. The DOS can’t run multitask on computer which can only load one program until it finished. But some of the features still quite useful that people still use it. Such as: 5. CHKDSK 6. GBUPDATE 7. IPCONFIG 8. PING 9. FDISK Comparison of two operating systems We can see there are many different between those two computer operating system which the Windows 8 operating system have a lots of advance features and higher performance that suit to nowadays. The DOS system usually used to be run a specific program which prevents any virus or hacker attack in the solo computer such as sale program, data base in the hospital or council data base. c. In your document explain the purpose of different software utilities which is available. Explain how software utilities can improve the performance of computer systems (P3, D1) Windows 8 Utility Virus Protection The specific program used to prevent viruses, worms and Trojans which attached in the email or website. Every computer need to install an anti-virus software and have upgrade its regular that make sure the computer more securer. Firewall The Firewall is the software that build up to prevent attack from hacker which build a protective barrier in your computer when your computer connect to the network. It controlled which software’s data can thought the network and monitored the data thought the computer. Clean-up Tools The system utility that clean up system’s rubbish to make computer running more steady and smoothly. The list of clean-up content such as: Removal of cookies Internet history Defragmentation Drive formatting Drive formatting that means to delete everything on the drive or partition to install operating system or classify your partition. You can do it from Disk management or using Formatting Command in Command prompt just like type command in the DOS OS. Utility of DOS CHKDSK Checks a disk and repair your data that might lose or corrupt from take off your disk incorrectly or your computer lost electricity when it was running. The CHKDSK help computer more secure and repair the corruption when it detects. Ping is a computer network utility that to test how quickly the host to connect to the server. This utility could help user easier to check the connectivity with network. FDISK is utility software which using on DOS to partitioning disk and manage the partition. The FDISK that formatting your disk completely that not be able to recovery and it the common tool that used in 1990s during now. Scandisk is the command to run disk-repair on the current drive. DEFRAG is Command to reorganizes files on disks to optimize performance. DEBUG is command to run Debug, a program testing and editing tool.

Friday, August 30, 2019

Defining And Analysing Green Chemistry Environmental Sciences Essay

Our environment, which is endowed by nature, needs to be protected from of all time increasing chemical pollution associated with modern-day life styles and emerging engineerings. India, 2nd largest manufacturer of pesticides and ranked 12th in pharmaceutical production, is fast rising as top 5 participant in selected petrochemicals. The challenge for the establishment and industries is to come together and prosecute development in the field of greenish chemical science by cut downing or extinguishing the usage and coevals of risky substances. We have organized a national and an international symposium for advancing Green Chemistry in India, which has provided the platform for interaction of constructs among the taking scientist. Furthermore a refresher class of three hebdomads for college instructors on eco-friendly chemical science has besides been organized earlier to advance consciousness and facilitate instruction preparation and the pattern of green chemical science in academic establishments. The chief thought buttocks is to trip work towards green chemical science for which engagement of academic, industrial, governmental and non-governmental organic structures is needed jointly which will assist the designing and development of environment friendly chemical science patterns in India. ent enterprises. Introduction Green chemical science: – Green chemical science may be defined as the innovation, design, and application of chemical merchandise and procedure to cut down the eliminate the usage and coevals of risky substances. Therefore, green chemical science is a tool non merely for minimising the negative impact of those processs aimed at optimising efficiency, although clearly both impact minimisation and procedure optimisation are legitimate and complementary aims of the topic. Green chemical science, nevertheless, besides recognizes that there are important effects to the usage of risky substances, runing from regulative, managing and conveyance, and liability issues, to call a few. To restrict the definition to cover with waste merely, would be to turn to lone portion of the job. Green chemical science is applicable to all facets of the merchandise life rhythm as well.A Finally, the definition of green chemical science includes the term â€Å" risky † . It is of import to observe that green chemical science is a manner of covering with hazard decrease and pollution bar by turn toing the intrinsic jeopardies of the substances instead than those fortunes and conditions of their usage that might increase their hazard. Green chemical science is non complicated although it is frequently elegant. Green chemical science applies to any type of chemical science such as organic chemical science, inorganic chemical science, bio chemical science, analytical chemical science and even physical chemical science. Green chemical science is chiefly for industrial country. The chief end of green chemical science is to minimising the jeopardy and maximising the efficiency of any chemical pick. Green chemical science can be applies on organic chemical science, physical chemical science, inorganic chemical science, analytical chemical science and biochemistry. Chiefly green chemical science focuses on industrial applications. The chief end of green chemical science is to minimising the jeopardy and maximising the efficiency of any chemical pick. Principles of green chemical science: – There are 12 rules of green chemical science. It is better to forestall waste than to handle or clean up waste after it is formed. Man-made methods should be designed to maximise the incorporation of all stuffs used in the procedure into the concluding merchandise. Wherever operable, man-made methodological analysiss should be designed to utilize and bring forth substances that possess small or no toxicity to human wellness and the environment. Chemical merchandises should be designed to continue efficaciousness of map while cut downing toxicity. The usage of subsidiary substances ( dissolvers, separation agents, etc. ) should be made unneeded whenever possible and innocuous when used. Energy demands should be recognized for their environmental and economic impacts and should be minimized. Man-made methods should be conducted at ambient temperature and force per unit area. A natural stuff or feedstock should be renewable instead than consuming whenever technically and economically operable. Unnecessary denationalization ( barricading group, protection/ deprotection, impermanent alteration of physical/chemical procedures ) should be avoided whenever possible. Catalytic reagents ( every bit selective as possible ) are superior to stoichiometric reagents. Chemical merchandises should be designed so that at the terminal of their map they do non prevail in the environment and make interrupt down into innocuous debasement merchandises. Analytic methodological analysiss need to be farther developed to let for existent clip, in-process monitoring and control before the formation of risky substances. Substances and the signifier of a substance used in a chemical procedure should be chosen to minimise the potency for chemical accidents, including releases, detonations, and fires. The term Green Chemistry, coined by staff at the US EPA in the 1990s, helped to convey focal point to an increasing involvement in developing more environmentally friendly chemical procedures and merchandises. An rating of how green a chemical reaction or a chemical procedure is seems to be best done in footings of the 12 rules that have been advocated by Anastas and Warner. These dogmas deal with cardinal issues such as pollution bar, atom economization and toxicity decrease. The kernel of the 12 rules may be summarized as follows: Waste bar alternatively of waste clean-up, atom economic system as an of import concern, design of environmentally friendly man-made methodological analysiss, design of safer chemicals, redundancy of subsidiary substances, preservation of energy, usage of renewable feedstock, decrease of unneeded derivatization, catalytic reactions alternatively of stoichiometric 1s, adulteration of concluding merchandises after the terminal of their map, real-time analysis for pollution bar and schemes for chemical accident bar. Sustainable development- Sustainability in scientific discipline and engineering Begins when we start believing how to work out a job or how to turn scientific discipline into engineering. Chemistry, as the scientific discipline of affair and its transmutation, plays a cardinal function in this procedure and is the span between natural philosophies, stuff scientific disciplines and life scientific disciplines. Merely chemical procedures, which have reached – after careful optimisation – a maximal in efficiency, will take to more sustainable merchandises and production. Scientists and applied scientists, who invent, develop and optimise such procedures, hence play a cardinal function. Their consciousness, creativeness and looking in front is needed to convey reactions and chemical procedures to maximal efficiency. The term â€Å" Green Chemistry † has been coined for attempts towards this end. Atom economic system: – Atom economic system means maximising incorporation of stuff from the get downing stuffs or reagents into the concluding merchandises. It is basically pollution bar at molecular degree. For illustration, a chemist practising atom economic system would take to synthesis a needful merchandise by seting together basic edifice blocks, instead than by interrupting down a much larger get downing stuff and flinging most of it waste. Atom economic system is an of import development beyond the traditionally taught construct of percent output. Barry Trost, from Stanford University, published the construct of atom economic system in scientific discipline in 1991. In 1998 received the president green chemical science challenged award for his work. Atom economic system answers the basic inquiry, â€Å" how much of what you put into your pot terminal up in your merchandise † . Calculation of Atom Economy Chemical reactions in green chemistry- There are two types of reactions- Atom economic reactions. Atom un-economic reactions. In atom economic reactions there are another two type reactions Rearrangement reactions. Addition reactions. In atom un-economic reaction there are three type of reactions Substitution reaction. Elimination reaction. Witting reaction. Reducing toxicity- One of the underpinning rule of green chemical science is to plan chemical merchandise and procedure that usage and bring forth less risky stuffs. Here risky screen all facets, including toxicity, flammability, detonation potency, and environmental continuity. A jeopardy can be defined as state of affairs that may take to harm, whilst hazard is the chance that injury will happen. From the point of position injury being caused by exposure to the chemical. Hazard = Green analytical chemistry- The relationship between green chemical science and analytical chemical science can be treated in two ways. Analytic chemical science is a capable to command and warrant green chemical science. This is where analytical chemical science is an efficient tool for verification of the green consequence of a chemical merchandise or engineering. On the other manus, chemical analysis methods need dissolvers, reagents, and energy, and they generate waste. The rules of green chemical science, suggested by Anastas and Warner, are straight related to analytical chemical science every bit good, the most of import of them being bar of waste coevals ; safer dissolvers and aides ; design for energy efficiency ; and Safer chemical science to minimise the potency of chemical accidents. In this manner, analytical chemical science becomes an object of application of the rules of green Chemistry, and can be the mark of a green chemical science attack likewise to other countries of chemical science and chemical engineering. The term â€Å" green analytical chemical science † has been proposed by J. NamiesA?nik in that several facets of doing analytical chemical science greener were discussed. The development of instrumental methods to replace wet chemical science in sample readying and intervention is a general tendency in analytical chemical science. Here, the chief analytical consequence is related to an addition of analysis dependability, higher preciseness, and clip economy, which really positively combines with a significant decrease of waste. In most instances, the consequence of instrumental methods in analysis is a lessening in sample volume needed for analysis. Particular attempts to incorporate micro fluidics and processing in micro graduated table can well diminish the sample sum and attach toing coevals of waste. In some instances, there is a pick of direct techniques of analysis ( different laser-spectroscopic methods ) or solvent less procedures of analysis, which are green procedures. However, in most instances, the samples under survey are really complicated mixtures with interfering matrices non leting the usage of waste less method. The hunt for alternate dissolvers is an of import measure on the manner of utilizing greener methods. In This procedure, the chief mark should be non merely the replacing, but debut of an extra advantage from different belongingss of these dissolvers to better the selectivity, sensitiveness, and dependability of analysis, every bit good as cut down analysis clip. The development of instrumental methods in general leads to an efficient usage of energy, particularly when the method is extremely automated and uses a minimum sum of sample. The word division of several methods for sample intervention and separation of constituents or integrating of separation and complicated methods of sensing enables an efficient usage of energy. Additional energy economy is possible when a microwave intervention or even merely micro-cook warming is incorporated into the procedure. An supersonic irradiation may besides hold a strong consequence on several sample interventions. The development of photochemical methods is a extremely green manner in analytical chemical science every bit good. Most of the above-named processs besides result in safer chemical science. In many instances of sample readying and intervention, different chemical methods for derivatization and chemical alteration of samples are still used. The hunt for less toxic compounds and procedures with decreased waste coevals should be an purpose in the development of new methods. What can green chemical science make? Green chemical science is non a peculiar set of engineerings, but instead an accent on the designA of chemical merchandises and processes.A Sometimes, green chemical science takes topographic point at the molecular degree to cut down or extinguish the usage and coevals of risky substances. This attack offers environmentally good options to more risky chemicals and procedures, and therefore promotes pollution bar. Green chemical science can take to dramatic alterations in how we interact with chemicals on a day-to-day footing as in the instance of theA 2005 Nobel Prize in Chemistry for the development of the metathesis method in organic synthesis. â€Å" The word metathesis means ‘change-places ‘ . In metathesis reactions, dual bonds are broken and made between C atoms in ways that cause atom groups to alter topographic points. This happens with the aid of particular accelerator molecules. Metathesis can be compared to a dance in which the twosomes change spouses. Metathesis is used daily in the chemical industry, chiefly in the development of pharmaceuticals and of advanced plastic stuffs. Thankss to the Laureates ‘ parts, synthesis methods have been developed that are more efficient ( fewer reaction stairss, fewer resources required, less wastage ) , simpler to utilize ( stable in air, at normal temperatures and force per unit areas ) , and Environmentally friendlier ( non-injurious dissolvers, less risky waste merchandises ) . This represents a great measure frontward for ‘green chemical science ‘ , cut downing potentially risky waste through smarter production. Metathesis is an illustration of how of import basic scientific discipline has been applied for the benefit of adult male, society and the environment. † The chief inquiry is that Why Green Chemistry? Green chemical science is effectual in cut downing the impact of chemicals on human wellness and the environment. In add-on, many companies have found that it can be cheaper and even profitable to run into environmental ends. Net incomes derive from higher efficiency, less waste, better merchandise quality, and decreased liability. Many environmental Torahs and ordinances target risky chemicals, and following all these demands can be complicated. But green chemical science allows companies to follow with the jurisprudence in much simpler and cheaper ways. Finally, green chemical science is a cardinal science-based attack. Addressing the job of jeopardy at the molecular degree, it can be applied to all sorts of environmental issues. Since 1991, there have been many progresss in green chemical science, in both academic research and industrial execution. For illustration, Spinosad, an insect powder manufactured by fermenting a of course happening dirt being, was registered by the EPA as a reduced-risk insect powder in 1997. Spinosad does non leach, bioaccumulation, volatilise, or persist in the environment and in field trials left 70 to 90 per centum of good insects unharmed. It has a comparatively low toxicity to mammals and birds and is somewhat to reasonably toxic to aquatic beings, but is toxic to bees until it dries. In another progress, an industrial cleansing dissolver, ethyl lactate, made from cornflour and soybean oil was patented in 2000 and is competitively priced with petrochemical dissolvers. It biodegrades to carbon dioxide and H2O and has no known harmful effects for the environment, worlds, or wildlife. These progresss, nevertheless, represent an highly little fraction of the possible applications of green chemical science. Because the merchandises and processes that form the footing of the economic system and substructure are based on the design and use of chemicals and stuffs, the challenges confronting this field are tremendous. What is the function of chemist in green chemical science? Chemist can utilize his cognition of green chemical science and its benefits to warrant research into ‘cleaner and greener ‘ procedure. In most instances it is readily incontrovertible that green chemical science attack affecting decrease of waste, stuff and energy, will besides take to be decreases and that this in bend will hold a positive consequence on profitableness. In academia enterprises such as the technology and physical scientific disciplines research council ( EPSRC ) Clean Technology Programme and the authorities ‘s sustainable engineering enterprise have already encouraged professionals to come in this country. Although many of the engineerings or tools required to do chemical fabrication more sustainable are available, and so industry already doing important advancement, much more can be achieved. In order to travel frontward chemist demand to understand, and get the better of the barrier s, both existent and perceived, that exist to innovation in this country. In some instances a civilization alteration may be required before the possible fiscal benefits are to the full appreciated. Professional chemist besides have a major function in assisting to promote all interested parties, including industry, clients, force per unit area groups, authorities, educationist and research workers, to co-operate to guarantee a cleaner and more sustainable hereafter. Graph of published articles in journals- Examples of green chemistry- Lead-free solders and other products- Breakthroughs in the replacing of lead include usage of new soldering stuffs, options to take additives in pigment and the development of cleaner batteries. Bioplastics – Plastics made from workss, including maize, murphies or other agricultural merchandises, even agricultural waste, are an of import illustration of green chemical science. Merchandises already available are forks, knives and spoons made from potato amylum and biodegradable packaging made from maize. Fire immune materials-Plastics that do non necessitate the usage of fire retardents are a solution to the job of toxic fire retardents. A combination of polylactic acid and kenaf-two agriculturally products-has already been developed for this intent. Halogen-free fire retardants- For merchandises that still require the usage of fire retardents, green chemical science can assist place new, less toxic options. For illustration, silicone based stuffs can be used. Biopesticides besides the good illustration of green chemistry- Biopesticides offer powerful tools to make a new coevals of sustainable agribusiness merchandises. They are the most likely beginning for options to some of the most debatable chemical pesticides presently in usage. Biopesticides besides offer solutions to concerns such as pest opposition to traditional chemical pesticides, public concern about side effects of pesticides on the environing environment and finally, on human wellness. Examples of Investigatory Projects in Green Chemistry- Effectss of Detergent Phosphates on Plant GrowthBecause phosphates from family detergents seep into groundwater, a fake consequence can be investigated utilizing a immature pea works and a solution of 90-percent H2O to 10-percentA laundry detergentA solution. Use two containers of pool H2O to imitate phosphate ‘s catalytic consequence on algae growing by adding detersive solution to one container intermittently and utilizing an unchanged container as a control. Record all observations qualitatively and quantitatively.Consequence of Pollution on BiodiversityUse several terrariums made from local beings, dirts and H2O to look into how pollution affects the sum of biodiversity in an ecosystem. Pollute terrariums by spraying diluted sulfuric acid into a terrarium to stand for acerb rain. Pollute another terrarium by carefully firing a birthday candle indoors daily to stand for smog. Leave one terrarium unpolluted to utilize as a control group. Record all observations qualitatively and quantitatively.Storm Water Geologically Filtered After a difficult rain, H2O hastes into local waterways transporting many pollutants. Contaminated H2O can be created by blending H2O with little objects and dark colored soil to stand for different types of pollution. Invent a system of filtration utilizing different sized grains of dirt to make state of affairss of altered porousnesss and permeableness. Record all effects on pollution filtration qualitatively and quantitatively. Future products- PVC free cablesA -will cut down the usage of both PVC and of lead, which is used as a stabilizer in PVC cabling. The Toxic Use Reduction Institute has been working on this new solder. New nonleaded soldersA with lower heat demands are being developed. Our new merchandise development will concentrate on: aˆ? Polymeric solutions, large molecules aˆ? Reactive merchandises that become edge to the concluding polymer aˆ? Non-toxic little molecules aˆ? Mineral merchandises aˆ? Minimizing the life rhythm of merchandises that remain in the environmentA aˆ? Improving recyclability aˆ? Implementing steps throughout the supply concatenation to minimise emanations of relentless compounds aˆ? Engaging distributers, clients and rivals in plans, such as VECAP, to extinguish all harmful merchandises from the environment aˆ? Continuing to rede consumers of the of import of sustainable merchandises. Some basic ways in which we go about green merchandise development – Choice of reagents with lowest toxicity Choice of accelerators that would supply highest reaction output, therefore minimising waste Choosing the right signifier of energy to maximise reaction efficiency Precise computations to foretell with merely two to three experiments how the reaction can be optimized, every bit good as the two or three preferred dissolvers for that reaction Designation of possible jeopardies before carry oning the reaction. Specific parametric quantities such as heat of the reaction are studied. Valuess of Green Chemistry in Innovation, Application and Technology: Indian Scenario- Green chemical science focuses on the decrease, recycling, and/or riddance of the usage of toxic and risky chemicals in production procedures by happening originative, alternate paths for doing the coveted merchandises that minimize the impact on the environment. Green chemical science is a more eco-friendly green option to conventional chemical science patterns. The green chemical science motion is portion of a larger motion finally taking to a green economy- viz. sustainable development, sustainable concern and sustainable life patterns. Green chemical science can lend to accomplishing sustainability in three cardinal countries. First, renewable energy engineerings will be the cardinal pillar of a sustainable high-technology civilisation. Second, the reagents used by the chemical industry. Third, fouling engineerings must be replaced by benign options. The purpose of the article is to introduce the academicians, research workers, scientists and applied scientists with values and po sitive impact of green Chemistry in invention, application and Technology. The green chemical science moving ridge has reached our state excessively. We need to work for its improvement by promoting the patterns of green chemical science. Collaborations between industrial and academic spouses are of import to hasten the transportation of important green merchandises to the market place. For such coactions to be successful, persons in these two otherwise motivated civilizations need to work together to progress green scientific discipline. Governments could doubtless ease formation of more effectual industrial/academic partnerships. Under an understanding with the Green Chemical Institute, University of Delhi has been accepted as an international chapter. The Indian chapter will advance green chemical science through instruction, information aggregation and airing, research and international coaction via conferences, workshops, meeting and symposia.A In India, although there is turning awareness about the sick effects of pollution, publicity of continual debut of environmentally friendly merchandises a methodological analysiss in the chemical industry needs to be furthered. Use of nonconventional engineerings is extremely popular in India. First in this list is the use of microwaves. Further, the microwave chemists are turning their attending toward microwave-assisted dry-media reactions in order to minimise solvent use, an added advantage to already established microwave chemical science. In add-on to microwave-assisted reactions, supersonic and photochemical reactions are besides used as nonconventional reaction engineering. Analytic chemical science has been at the centre of the green chemical science motion. Progresss in analytical chemical science are cardinal to environmental protection. In India, the focal point for analytical chemical science is chiefly on extraction engineerings such as solid stage, ultrasound and microw ave, supercritical fluid extraction, and automated soxhlet extraction. Monitoring and analysis of heavy metals and pesticides is really of import for an agro economy-based state like India and main governmental institutes like the Indian Agricultural Research Institute ( IARI ) and the Defense Research and Development Organization ( DRDO ) are working extensively in this field. Further removing of these elements from industrial and agrochemical use is of premier importance for these. Some recent developments and illustrations in green chemistry- Chemists from all over the universe are utilizing their originative and advanced accomplishments to develop new procedures, man-made methods, analytical tools, reaction conditions, accelerators, etc. under the new green chemical science screen. Some of these are. A uninterrupted procedure and setup converts waste biomass into industrial chemicals, fuels and carnal provender. Another procedure converts waste biomass such as municipal solid waste, sewerage sludge, plastic, tyres and agricultural residues to utile merchandises, including H, ethyl alcohol and acetic acid. A method for mass bring forthing taxol by semi uninterrupted civilization of Taxus genus works. A agitation method for the production of carboxylic acids. A method of partly oxidising intoxicant such as methyl alcohol to quintessences, aldehydes, esters or acids, by utilizing a supercritical fluid Mobile. A procedure for bring forthing a fluoropolymer by utilizing supercritical C dioxide. A cost-efficient method of bring forthing ethyl lactate, a non-toxic dissolver derived from maize. A scope of ‘organic dissolvers ‘ that are worker friendly and environmentally sound. A new environmentally friendly engineering in assorted metals recovery from exhausted acid wastes has been used to retrieve Zn and ferric chloride from pickle spirits. The demand for non-ionic wetting agents is turning and a new illustration of this is alkyl glycoside, which is made from carbohydrate. This merchandise can be used as a replacing for alkyl aryl sulphonate anionic wetting agents in shampoos. Sodium silicate can be used as a more environmentally benign replacing for phosphorus-containing additives in rinsing pulverization. Three coconut oil soap bases for liquid cleaning applications have been developed. One of these merchandises has really light colour and low olfactory property, doing it suited for presenting dyes and aromas. Feedstock recyclingA of plastic wastes into valuable chemicals utile as fuels or natural stuffs. Developing States and Green Chemistry- In developing states, the debut of green chemical science is still in a phase of babyhood, despite the important demand and the important function green chemical science can play. Many of the patterns in developing states are still far from the constructs of safety, pollution bar and design of energy efficiency. Environmental pollution and waste coevals are some of the hurting jobs many developing states are enduring from. Many of the grounds behind these jobs lie in policies and schemes adopted that are based on end-of pipe intervention, instead than pollution bar at beginning or implementing life rhythm believing in managing waste jobs. Most often, income coevals activities are dependent on an efficient usage of energy and other resources such as H2O, which may present some serious jobs to future coevalss. The United Nations coverage on the millenary development ends at a state degree indicated a high degree of energy ingestion and limited energy resources in most of the developing states. The study strongly recommends the imperative demand to ration the usage of energy resources in these states and to implement energy preservation policies. The same tendency of troubles developing states face has been illustrated in the series of state studies produced by the rural development at the H2O and environment section of the World Bank. Sustainable chemical science could play a polar function in salving many of the ailing conditions that many of the development states are subjected to. The usage of solar energy, debut of sustainable agriculture, recycling, and the execution of life rhythm thought and life rhythm analysis as a direction tool for some of the chronic issues such as municipal waste direction, are some few illustrations of how green chemical science can profit developing communities. Green chemical science can besides hold a really strong impact on H2O sufficiency issues in that portion of the development universe where H2O resources is the most critical issue. It is through the execution of cleaner production and usage of safe and biodegradable chemicals that a immense volume of effluent could be reused to slake the emerging, critical demand of H2O in many of these states. Government Initiatives- Government can make a batch of good for the cause of green chemical science by increasing public consciousness and by conveying and implementing rigorous environmental statute laws. One of the recent and controversial illustrations of authorities enterprise is the transition of Diesel vehicles to tight natural gas ( CNG ) in order to cut down pollution. Relocation of industries into industrial countries off from residential Parks is another bold measure taken by the Delhi authorities. Further, the authorities is besides concentrating on new undertakings such as fuel pellets from municipal waste, aspirated H-cylinder engines for light commercial vehicles ( LCVs ) , run intoing India 2000 emanation norms, battery-powered autos for pollution-free drive, H energy and energy towers for new environment-friendly fuel, development of traditional herbal drugs as adapt gens a immunomodulators. The authorities should besides increase support to promote research in green chemical science. By pre senting green chemical science instruction at all degrees, the authorities can construct a solid foundation toward green chemical science in India.

Thursday, August 29, 2019

Challenges of Harmonization of Accounting System

QUESTION: Discuss the challenges of harmonization of accounting system. Accounting Standards are the statements of code of practice of the regulatory accounting bodies that are to be observed in the preparation and presentation of financial statements. The Generally Accepted Accounting Principles is comprised of a large group of individual accounting standards. Accounting Standards in other words can be stated as rules which govern the preparation of financial statements. They are the generally accepted accounting principles (GAAP). Where by accounting practices are the actual used practices by accountants.They are influenced by Accounting Standards, which govern the preparation of financial reports. Harmonization of accounting standards† can be defined as the continuous process of ensuring that the Generally Accepted Accounting Principles (GAAP) are formulated, aligned and updated to international best practices (GAAPs in other countries) with suitable modifications and fine t uning considering the domestic conditions. Harmonization is the process of increasing compatibility of accounting practices by setting bounds on their degree of variation.Harmonization can be defined as â€Å"the process of bringing international Accounting Standards into some sort of agreement so that the financial statements from different countries are prepared according to a common set of principles of measurement and disclosure† (Haskins et al. 1996:29). According to Wolk et al. described harmonization of Accounting Standards as â€Å"the co-ordination or similarity among the various sets of national Accounting Standards and methods and formats of financial reporting†. (Kleekamper et al. , 2002) Kleekamperet al. xplain, that the aim of the international harmonization process of Accounting Standards is to reduce or overcome differences world-wide, in order to reach a better international Comparability of financial statements. International accounting harmonization can be defined as â€Å"the process of bringing international Accounting Standards into some sort of agreement so that the financial statements from different countries are prepared according to a common set of principles of measurement and disclosure† (Haskins et al. 1996:29).This harmonization is needed due to the globalization of businesses and services and increase in cross-border investments and borrowings and academicians, regulators and governments have been constantly striving to harmonize the local/domestic Accounting Standards(AS), also referred to as Generally Accepted Accounting Principles (GAAP), with the International Accounting Standards (IAS) issued by the UK based International Accounting Standards Board (IASB) (formerly the International Accounting Standards Committee-IASC).The IASB has been trying to harmonize international accounting principles since 1973. Further, the IASB and the International Organization of Securities Commissions (IOSCO) have been join tly working on harmonization since July 1995, and in May 2000 the IOSCO finished its review of the IAS and recommended usage of certain IAS, supplemented with reconciliation, disclosure and interpretations. Some benefits of harmonization of accounting practices is as follows * It ensures reliable and high quality financial reporting and disclosures. In certain cases, it can prove to be crucial to the economic and financial development of a country * It enables a systematic review and evaluation of the performance of a multinational company having subsidiaries and associates in various countries wherein each country has its own set of GAAP * It makes the comparison of the performance of a company against its domestic and international peers easier and more meaningful * It is a precursor for accessing international capital markets which can, in turn, reduce the capital cost and consequently, improve the performance of a company * Multinational companies, the multinational companies be nefit from closer harmonization for the following reasons a) Access to international finance is easier, the international financial markets understand the financial information presented to them more easily. If the information is provided on a consistent basis between companies irrespective of their country of origin. b) Improved management control, in a business operating in several countries management control is improved. Internal financial information is more easily prepared on consistent basis if externally required financial information is required on a uniform basis. c) Consolidation of financial statement is easier ) A reduction of auditing cost due to harmonized accounting practices and standards. e) A transfer of accounting staff across national borders would be easier f) It would be easier to comply with reporting requirements of overseas stock exchanges. g) Appraisals of foreign entities for take over and mergers would be more straightforward. * International economic gr oupings, international groupings like EU (European Union) could work more effectively if there were international harmonization of accounting policies. Part of the function of international groupings is go make cross-border trade easier. Similar to accounting regulation would help this process. Government of developing countries would save time and money if they would adopt international standards and, if these were used internally, governments of developing countries could attempt to control the activities of foreign multinational companies in their own country. These companies could not hide behind foreign accounting practices which are difficult to understand. * Tax authorities, it will be easier to calculate the tax liability of investors, including multinationals who receive income from overseas sources. * Large accounting and auditing firms would benefit as accounting and auditing would be much easier if similar accounting practices existed throughout the world.Despite the imp ortance of harmonizing accounting standards, there still challenges facing harmonization of accounting standards between the member countries using IFRS (international financial reporting standard) and also between United States using US GAAP. These challenges are brought about different tax laws, different culture, different legal requirement, nationalism and different needs of financial statements. Speaking of harmonization we should put in consideration of International accounting standard board (IASB) based in UK and Financial accounting standard board (FASB) based in US. The  International Accounting Standards Board  (IASB) is the independent,  accounting standard-setting body of the  IFRS Foundation.The IASB was founded on April 1, 2001 as the successor to the  International Accounting Standards Committee  (IASC). It is responsible for developing  International Financial Reporting Standards  (the new name for  International Accounting Standards  issued afte r 2001), and promoting the use and application of these standards. The  Financial Accounting Standards Board  (FASB) is a private,  not-for-profit organization  whose primary purpose is to develop generally accepted accounting principles  (GAAP) within the  United States  in the public's interest. The  Securities and Exchange Commission  (SEC) designated the FASB as the organization responsible for setting accounting standards for public companies in the U. S.It was created in 1973, replacing the  Committee on Accounting Procedure  (CAP) and the  Accounting Principles Board  (APB) of the  American Institute of Certified Public Accountants  (AICPA). The FASB's mission is â€Å"to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information. † To achieve this, FASB has five goals. * Improve the usefulness of financial reporting by focusing on the primary characteristics of relevance and reliability, and on the qualities of comparability and consistency. * Keep standards current to reflect changes in methods of doing business and in the economy. Consider promptly any significant areas of deficiency in financial reporting that might be improved through standard setting. * Promote  international convergence of accounting standards  concurrent with improving the quality of financial reporting. * Improve common understanding of the nature and purposes of information in financial reports. The two boards have been making efforts to harmonize the accounting principles, as of September 2011, there was a push to harmonize, or integrate, the accounting standards of the United States, which operates under Generally Accepted Accounting Principles (GAAP), with International Accounting Standards (IAS).The rationale is that it would level the playing field for global businesses by providing regulators, auditors and decis ion-makers (investors) uniform information based on the same accounting methodologies. Supporters believe that this would improve accountability, reduce international transactional and exchange rate risks and improve information transfer to enhance economic policy decision-making. The difference between IAS and US GAAP is that the former is more principle based and the later is rule based. The following are Challenges to harmonization of accounting systems. Licensing and Enforcement, Individual accountants, CPAs and tax lawyers worldwide would need to comply with and obtain licensing through an internationally accepted rules-making body. If he international body lacks enforcement authority, there is no prosecutorial authority for breaking international laws. However, if the international body does have prosecutorial authority over a U. S. citizen, there would arise jurisdictional and constitutional issues regarding the rights of an international body's rights to prosecute an America n under international law. Finally, issues arise from the perspective of U. S. -only based businesses regarding forced compliance IASB standards are principles-based. Thus the countries that have rules-based standards are expected to experience considerable difficulty in harmonization of their standards with IFRS. There are challenges that IASB and nations adopting IFRS need to address in the coming days.One big challenge for countries adopting IFRS is the shortage of manpower and more particularly, IFRS-trained manpower. For case in point, with just six months to go before China’s listed companies adopt IFRS, demand for accountants is rising and could run into millions in the coming years, if the new standards are rolled out for all of the country’s companies and not just the listed ones. Accountants say that the challenge for China, as it scrambles to meet the accounting shift deadline, will lie in getting its over-1,100 listed companies to establish the appropriate financial reporting systems and in training enough qualified accountants by January. The risk is that some of these companies may fail to make the transition on time.Estimates reveal that China has a shortfall of 300,000 qualified accountants and is likely to require a further three million over the coming years to keep pace with its current rate of economic growth Difference purpose of financial reporting, in some countries the purpose is solely for tax assessment, while others it is for investor decision making, Different legal systems, these prevent the development of certain accounting practices and restrict options available. The Accounting world can be divided into â€Å"those countries which have a ‘legalistic’ orientation toward accounting and those with a ‘non legalistic’ orientation† (Nobes et al. , 1997:8). The non-legalistic approach can be found in countries, which use common law. In Common law countries, Accounting does not depend upon law. Accountants (professional organizations) arrange accounting rules. Hence, it is the private sector, which determines Accounting and not the law (Choi et al. , 2002). The task of the legal system is to give an answer to a specific case rather than to formulate general rules for the future (Choi et al. 2002). The legalistic approach can be found in countries, which use the so called code (or codified) law. In contrary to the common law, the codified law system needs to develop rules in detail for the Accounting and financial reporting (Nobes, 1994). This means that â€Å"Accounting rules are incorporated into national law and tend to be highly prescriptive and procedural† (Choi et al. , 2002:43). In these countries the role of law is to describe behavior, which isconsidered to be acceptable in the society (Choi et al. , 2002). Different user groups, countries have different ideas about who the relevant user groups and their respective importance.In USA investor and credit groups are given prominence, while in Europe employees enjoy a higher profile. Provider of finance, there three main sources for external capital are shareholders, banks and government (Hill, 1999). It varies from country to country, which of these three provides most of the financial capital to companies. In countries like Germany and Italy banks provide companies with capital. In countries like England and the United States shareholders provide companies with capital. The government is the provider of capital in countries like France and Sweden. (Hill,1999) This diversity of capital providers means that Accounting Practices differ in order to satisfy needs of capital providers.In the case of shareholder ownership, (e. g. in the U. K. and the U. S. ), information disclosure will be more important than in countries, where capital is raised from banks or governments. This is explained by the fact that in the latter countries information will be transmitted more directly. (Radebaugh a nd Gray, 1997) It is impossible for a company to inform each shareholder with its specific information needs, because they are a big and unorganized group. Therefore financial statements in the US and UK are â€Å"oriented toward providing individual investors with the information they need to make decisions about purchasing or selling corporate stocks and bonds† (Hill, 1999:593).Tax laws, the key question here is to ask, how much taxation regulations determine Accounting measurements. In countries like the U. S. , U. K. and Netherlands there is no interplay between tax and Accounting law. When Accounting Standards are developed, the only focus is how to conduce the information function. Questions about taxation are not considered in those countries (Achleitner, 2000). In contrary, in nations as France and Germany, tax and Accounting Systems are ruled equal (Nobes and Parker, 2000). There is the principle of decisiveness in continental European countries. This means that the profit of the balance sheet is at the same time the foundation to snap income taxes (Achleitner, 2000).In Tanzania income tax act is in dis agreement with some accounting procedures like computation of depreciation, Bad debts and therefore disagree on how accountant compute organization profit and therefore in Tanzania should prepare to set of financial statement one for tax purposes and the other for other users of accounting information. Cultural differences result in objectives for accounting systems differing from country to country for example Islamic laws does not recognize the use of interest rate. The lack of strong accountancy bodies, many countries do not have strong independent accountancy or business bodies which would press for better standards and greater harmonization.Unique circumstances, some countries may be experiencing unusual circumstances which affect all aspects of everyday life an d impinge on the ability of companies to produce proper reports, for example hy perinflation, civil war, currency restriction. Nationalism is demonstrated in an unwillingness to accept another country’s standard. The Financial Accounting Standards Board (FASB) in the U. S. is responsible for setting accounting standards based primarily on â€Å"Federal securities laws and state CPA licensing laws. † All countries have specific securities laws, tax laws and banking and financial regulations that dictate accounting principles. Furthermore, in the United States, there are individual state laws that govern business, banking and insurance activities. Adopting international accounting standards would not only conflict with U. S. tatute law, but also constitutional law associated with â€Å"states' rights. † Stable Platform, Beginning in 2005, all 7,000 EU publicly traded companies are required to apply IFRS in the preparation of their consolidated financial statements. This represents yet another challenge as preparers of financial statements fro m Latvia to Portugal and from Poland to Sweden grapple with unfamiliar requirements. In preparation for this sweeping change, the IASB completed its â€Å"stable platform† of standards in March 2004. New and revised standards included five new IFRSs and 17 amended IASs, resulting from the IASB’s Improvements Project and Phase I of its Business Combinations Project.Some of the more significant revisions to IFRS that resulted from these projects include: * The LIFO method for costing inventories is no longer allowed; *   The concepts of â€Å"fundamental error† and â€Å"extraordinary items† are eliminated; *   Trading securities are now included in a larger defined category of financial instruments â€Å"at fair value through profit or loss† and entities may designate any financial asset or liability into this category (commonly referred to as â€Å"the fair value option†); *   Fair value hedge accounting may now be used more readily fo r a portfolio hedge of interest rate risk; *   Guidelines for share-based payments have been added;   The pooling-of-interests method for business combinations is no longer allowed; *   Goodwill is no longer amortized, and negative goodwill is not recorded in a business combination World wide acceptance, National accounting standards are highly politicized and there is often a natural tendency to place the interests of the national economy ahead of those of the global economy. Private sector businesses and professional accounting bodies also have a vested interest in accounting practices and financial reporting. Pressure from these groups to change or reject certain standards can carry a lot of weight with political decision makers. Adopting international financial standards is met with additional challenges in developing countries. They often lack the resources and infrastructure to adapt national legal and legislative frameworks in which to house the standards, making proper implementation difficult.Training and Retraining, When a country decides to harmonize with the international standards, its companies, accountants and auditors need to be retrained in the new standards and reporting procedures for financial statements. College and university programs in this field also have to undergo significant changes in order to educate new people entering the profession. Before any of this can happen, trainers and professors will require training so they can instruct professionals and students. This will require the development of new learning materials and curricula, new examinations for professional licensing and new accounting software and reporting systems. To further complicate matters, the adoption of harmonized standards has to be phased in, so for a number of years, two different systems are in operation. Such a omplex transition requires a lot of safety mechanisms to ensure it achieves uniform results. To sum up with, Harmonization of financial statem ent is very crucial for accounting profession and also for the global business growth especially for multinational companies which will now find easily in preparation of parent and subsidiary financial statement since have to be prepared according to IFRS. IFRS IS very important to developing countries like Tanzania such as increasing confidence of investors, reduce cost of doing business, facilitate smooth operation of international groupings like EAC and the countries accountant become competitive worldwide. REFERENCES WORD LENGTH: 3517 words Arbnor, I. Bjerke, B. (1997): Methodology for Creating Business Knowledge, Sage Publications, Thousands Oaks, 2nd edition. Ghauri, P. ; Gronhaug, K. (2002): Research Methods in Business Studies, Prentice Hall, London. Choi, F. ; Frost C. ; Gary, K. (2002): International Accounting, Prentice Hall, New Jersey, 4th edition. Choi, F. ; Mueller, G. (1992): International Accounting, Prentice Hall, New Jersey, 2nd edition. Epstein, B. ; Mirza, A. (2 001): IAS, Interpretation and Application, John Wiley ; Sons, New York. Ghauri P. ; Gronhaug, K. ; Kristianslund, I. (1995): Research Methods in Business Studies: A practical guide, Prentice Hall, Bodmin. Gummesson, E. 2000): Qualitative Methods in Management Research, Sage Publications, Inc, Thousand Oaks, 2nd edition. Helgesson, T. (1996): Culture in International Business: an Introduction, Academia Adacta, Lund. Hill, C. (1999): Competing in the Global Marketplace; Irwin McGraw Hill, Boston, 3rd edition. Hofstede, G. (1991): Cultures and Organizations: Software of the Mind, McGraw-Hill Book Company, New York. Howard, K. ; Sharp, J. (1983): The Management of a Student Research Project, Gower Publishing Company Ltd. , Aldershot. Johansson, L. (2000): Introduktion till Vetenskapsteorin, AIT Falun AB, Stockholm. Kam, V. (1990): Accounting Theory, John Willey and Sons, New York, 2nd edition. 70 Kleekamper, H. ; Kuhlewind, M. ; Alvarez, M. 2002): Grundlagen, Ziele, Organisation, Entwic klung und Bedeutung des IASB, in: Rechnungslegung nach International Accounting Standards (IAS), editedy by Baetge, D. ; Kleekamper, H. ; Wollmert, P. ; Kirsch H. (2002), Schafer-Poeschel, Stuttgart, 2nd edition. Naciri, A. ; Hoarau C. (2001): A comparative analysis of american and french financial Reporting philosophies: the case for international Accounting Standards, in: Advances in International Accounting, edited by Sale, J; Salter, S; Sharp, D. (2001), Elsevier Sience Ltd, Oxford. Nobes, C. ; Parker, R. (2000): Comparative International Accounting, Financial Times – Prentice Hall, Hartlow. Nobes, C. 1999): Towards a General Model of the Reasons for International Differences in Financial Reporting, in: International Accounting and Comparative Financial Reporting, edited by Nobes, C. (1998), Edward Elgar Publishing Limited, Cheltenham. Nobes, C; Mueller, G; Gernon, H; Meek, G. (1997): Accounting an International Perspective, Richard D. Irwin, Inc; Chicago, 4th edition. No bes, C. (1994): Accounting Harmonisation in Europe: Process, progress and prospects, FT Business Information Ltd, London. North, D. (1990): Institutions, Institutional Change and Economic Performance, Cambridge University Press: Cambridge. Miles, M. ; Huberman, A. (1994): Qualitative Data Analysis – An expanded source book, Sage Publications, Inc, Thousands Oaks, 2nd edition. Mueller, G. 1997): Harmonization Efforts in the European Union, in: International Accounting and Finance Handbook, edited by Choi, F. (1997), Wiley and Sons, New York, 7th edition. Mueller, G. ; Gernon, H. ; Meek, G. (1991): Accounting – an International Perspective; Richard D. Irwin, Inc; Homewood, 2nd edition. Radebaugh, L. ; Daniels, J. (2001): International Business, Environment and Operations, Prentice Hall, London, 9th edition. Radebaugh L. ; Gray S. (1997): International Accounting and multinational enterprises, John Wiley and Sons, New York, 4th edition. Remenyi, D. ; Williams, B. ;Money A . ; Swartz E. (1998): Doing Research in Business and Management: An Introduction to Process and Method, SAGE Publications, London. 71 Riahi-Belkaoui, A. 2000): Accounting Theory, Thomson Learning – Business Press, Padstow, Cornwall, 4th edition. Roberts, C. ; Weetman, P. ; Gordon P. (1998): International Financial Accounting – a comparative approach, Financial Times Pitman Publishing, London. Samuels, J. ; Piper, A. (1985): International Accounting: A survery, Croom Helm, London. Wolk, H. ; Tearney, M. ; Dodd, J. (2001): A Conceptual and intestinal Approach: Accounting Theory, South-Western College Publishing, 5th edition. Wollmert, P. ; Achleitner A. (2002): Konzeption der IAS: Rechnungslegung, in: Rechnungslegung nach International Accounting Standards (IAS), edited by Baetge, D. ; Kleekamper, H. ; Wollmert, P. ; Kirsch, H. (2002):, Schafer-Poeschel, , Stuttgart, 2nd edition.

Wednesday, August 28, 2019

Privatized Prisons in the US Research Paper Example | Topics and Well Written Essays - 2250 words

Privatized Prisons in the US - Research Paper Example This discussion will look into the advantages and disadvantages regarding both systems. The private prison experiment has lasted nearly three decades in the U.S., long enough to make conclusions about the effectiveness and overall impact on state and local governments. Privatized prisons have experienced dynamic growth in recent years but the concept, at least in part, has been around for a long time. During the 1800’s, some states entered into contracts with private groups to lease inmate labor. Leasing prisoners occurred on a fairly routine basis but the system and the inmates, as might be expected, were subject to widespread abuses. Because of this, the prisoner lease system came to an end in 1920’s during the Progressive Era. Until recently the fast growth in the prison and jail populations generated extraordinary opportunities for entrepreneurs to own and operate prisons beginning in the 1980s. The concept of privatization became a topic of public discussion in the mid-1980s, when the newly formed Corrections Corporation of America (CCA) proposed to the State of Tennessee’s to operate its entire prison system. The State paid CCA $250 million dollars on a 99-year deal. In return, CCA would lodge the state’s prisoners for an annually negotiated per-inmate payment. In addition, CCA would insure that the prisons it operated would meet the criterion establish by the same federal judge who had earlier determined that the state’s prison system violated of the U.S. Constitution due to the sub-standard conditions of confinement. (McDonald, et al. 1998) CCA’s relationship with Tennessee started the privatization boom that spread across the nation. Other states were experiencing similar issues with overcrowding and the problems associated with it therefore happy to hand the operation of prisons over to an outside entity. Many have questioned the legality of privatization, arguing the practice does not square with e Constituti on. While the legality of governments assigning correctional authority to private corporations was broadly argued in the 1980s, it now seems that opposition to prison privatization, at least on a constitutional basis, has no merit. Unless a government has positively no convincing statutory authority for entering into contracts with private prison companies, courts will be hesitant to nullify those contacts on grounds of delegation. â€Å"Only delegated rulemaking and adjudication functions that directly purport to exercise a government power are deemed to require special constitutional due process safeguards and to be subject to heightened judicial scrutiny.† (McDonald, et al. 1998) No clear case law has been developed to define with precision how general due process standards will be applied to private prisons. The U.S. has the higher incarceration rate than any other in the world and is paying more than $3 billion a year to the private prison industry. These two facts are i nterrelated in an intentional and disturbing way. According to a study recently completed by the Justice Policy Institute (JPI), America’s two largest private prison corporations, GEO Group and CCA collectively pocketed annual incomes of $2.9 billion in 2010. The JPI issued a report based on the study called â€Å"Gaming the System.† It reveals that during the past decade, the number of prisoners housed in private