Ruth Bader Ginsburg Essay Example | Topics and Well Written Essays - 1500 words

Ruth Bader Ginsburg - Essay Example It is not possible to fully cover Ginsburg's contributions to women's rights in a paper of this limited scope. However, it will highlight her most importatnt work, and show how the progression of her legal reasoning has become the cornerstone of today's women's movement. Ruth Bader Ginsburg is one of women's rights foremost advocates, and she has earned a place in history as a woman that has led by example as well as action. Ginsburg immersed herself in women's issues at an early point in her professional life, and they became a hallmark of her career. Ginsburg was a groundbreaker, and at Harvard Law School she was one of only eight women out of a class of 500. She transferred to Columbia, where she graduated at the top of her class, though gender discrimination overshadowed her academic achievements.1 Ginsburg joined the faculty at Rutgers, and became "only the second female on the school's faculty and among the first 20 women law professors in the country".2 She became the first law professor at Harvard, directed the Women's Rights Project at the ACLU, and by 1973 Ginsburg was arguing a Supreme Court case regarding equal benefits for men and women in the armed forces.3 Ginsburg gained the attention of President Jimmy Carter by winning 5 out of 6 Supreme Court cases, and consistently arguing that the equal protection clause of the 14th amendment applied to gender as well as race.4 Carter appointed Gins burg to the United States Court of appeals for the District of Columbia, and in 1993 she was "confirmed by the Senate in a vote of 96 to 3, becoming the 107th Supreme Court Justice, its second female jurist", and an outspoken advocate for women's rights on the bench.5 Since that date she has been instrumental in furthering the cause of gender equality in America. Foundational Legal Work Her early work with the ACLU on the Women's Rights Project prepared her legal skills for writing the Supreme Court decision on United States v. Virginia. The early 1970s ACLU test cases of Frontiero v. Richardson and Weinberger v. Weisenfeld were argued by Ginsburg and built a body of precedent "that swept away gender stereotyping once and for all".6 Ginsburg had a strategy of promoting equality, without regards to the gender of the injured victim. In Frontiero v. Richardson, Ginsburg argued that a man could be a legal dependent of a female Air Force officer, which made the woman eligible for dependent benefits. Weinberger v. Weisenfeld argued that a male was as equally entitled as a female to Social

Concepts of Project Management Theories

Concepts of Project Management Theories Projects within the context of product development are temporary, divine, unique, and transient. Irrespective of the different latitude of goal requirement for any organisation, either to conduct organisational change or to create competitiveness from product innovation, the gravity of the challenges encountered was inevitable and attributable to the consequences of diversity, uncertainty (risk), complexity, urgency and integration of the project. To cope with these, much of the established theory and practices emanates from the conventional methodology of PM which was used as a framework of reference. This method is driven to be linear, analytic, reductionistic, deterministic, goal-oriented or waterfall approach. The presumption of this conventional approach is defined by a set of related reductionism of activities (such as work breakdown structure (WBS), cost breakdown structure (CBS), product breakdown structure (PBS) and et cetera) and sequential procedures in which were claimed to be adequately predicted the success rate of projects. Conversely, in most cases, especially complicated, uncertain and complex projects, the conventional PM method consistently exhibits high levels in failure rate in a project-oriented company such as Li Fung (LF). Against this background, an overview of the LFs projects in the context of product development processes that was underpinned by the conventional PM framework was undertaken. An example of an obscure, uncertain and complex project which demonstrated failure in achieving the project goal was presented. This lead to a universal consensus that another new approach has to be deployed in order to achieve high levels of success rate. Align with this setting, evidence can be seen in the development of a holistic and systemic PM in the context of product development such as complex adaptive system (CAS). CAS is characterised by apparent complex behaviour that come to light as a result of non-linear property, spatio-temporal interaction among a large number of component system at different levels of the organisation. CAS also exhibits dynamic properties that could evolve, adapt to the environment. Together, these attributes and characteristic can be associated and established as a valuable construct in the defining, managing and understanding of the project development practices and can help projects be more successful. Ultimately, a conclusion can be drawn that CAS could be beneficial and it can provide the flexibility in managing complexity and uncertainty in product development more successful. The findings also suggest a limitation on the application of the CAS to the context of product development projects. From the evolution to the revolution of the project management (PM) (Morris, PWG, 2013), projects are considered the ubiquitous driving force of organisations to improve its performance regardless of tangible or intangible value (Geraldi J, et.al., 2011; McCarthy P.et.al.,2006). Nonetheless, projects within the context of product developments (PD) in a product-oriented company are imperative to create differentiation and core competency from its competitors. Such importance stimulates the development of a plethora of frameworks and practices (Anderson, et.al, 2005) in order to improve our understanding of PD projects, processes and the management. To support such notion, there are two well-known frameworks which are claimed to be the best practices Bodies of Knowledge (Project Management Institute (PMI), APM, 2008) as well as the UKs Office of Government Commerce standard (PRINCE2) (Aritua B, et.al., 2008). Collectively, these cascade a universal framework for organisational practic es in term of the method, techniques and tools as remedies for implementing successful projects (Geraldi J, et.al, 2011; Vidal LA, et.al., 2008). Conversely, a paucity of success rate can be observed on projects by adopting the conventional PM method (Atkinson R, 1999) and performance improvement is perceived to be elusive (Geraldi J, et. al, 2011). According to the Bodies of Knowledge (PMI, 2008), a project is defined as a temporary endeavour undertaken to create a unique product, service or result. Consequently, it represents an effort to explore a new horizon. Due to the characteristics of projects unique, divine, novelty, finite, transient, multi-disciplinary, complex, dynamic and high risk, (PMI, 2008) has delineated a structural dimension with two components of approaches the product life cycles (PLC) and the management process. The PLC consists of five-step processes ranging from inception stage, feasibility, design, execution and completion stage (waterfall approach). At each stage of the project, it is required to follow a management process which comprises planning, control, organise and implement the process (PMBOKÂ ® Guide, 4th Ed 2008, p. 78). Predominantly, these methodologies are analytic, systematic, descriptive, linear, structured, sequential approach (Aritua B, et. al, 2007; McCarthy IP, et. al, 2006). Due t o the linearity property of the frameworks, the conventional PM can be conceived as an ordered, sequential and relative predictable predetermined sets of activities and dependencies (Bonner, et.al, 2002; Levardy V, et.al, 2009). Additionally, the conventional approach also makes an insidious assumption about the goal of a PD project that is known and fixed (Levardy V, et. al., 2009). By contrast, in most cases of the PDs goals and destination are rarely distinguishable, obscure and undetermined. Above and beyond, some complex factors such as elements of flexibility, uncertainty (risk), informality, feedback (interdependency and interrelationship) and autonomy might influence the project have been discounted (McCarthy IP, et. al, 2006, p. 438). These restraints may inhibit the projects ability to reach a goal. And yet, these methods are fairly well-suited to managing an isolated single project (Aritua B, et.al, 2007) and lower level of uncertainty (Kapsali M, 2011). To encapsulate, t he conventional methods of PM in term of PD deliver less value in defining, understanding, and managing complex, multi-disciplinary, ambiguous, uncertain and complicated projects. Against this background, a new holistic approach known as Complexity Adaptive System (CAS) has caught the momentary attention and it has been increasingly used as a lens to understand the complexity of the project development (Levardy V, et.al., 2009) especially in the realm of product development (PD) (McCarthy IP, et.al., 2006). In brief, Complex Adaptive System (CAS) defines to a complex system with an adaptive element that displays complex behaviour. With this introduction, the structure of this article is as follows. First, it provides an overview of the project-oriented organisation Li Fung (LF)s projects setting within the context of the organisational setting in project development. An illustration of a project called Battery-operated maker was outlined. Then, in the literature review, both Linear and CAS framework will be defined and elucidated in detail. Comparison between both will be delineated. Next, the recommendation to be provided. Finally, the article concludes by encapsulating the findings. Different business organisation-specific proposition will influence the multi-variant of project activities. Correspondingly, Li Fung (LF) is a global supply chain organisation that commend one stop supply-chain solutions for product design development, material sourcing, factory evaluation, production, manufacturing and quality control, as well as inbound and outbound global logistic (LF.com.hk, 2017). PM essentially is the lynchpin of the organisation to innovate and to change in accordance with the contemporary business need and the ever-changing market environment. Archetypally, the most salient characteristic of LF project complexity superimposed with Baccarini (1996) definition in term of organisational complexity (related to organisational hierarchical structure, levels, specialization et cetera) and technology complexity (associated with the operation, characteristic of material and knowledge). Herein the elements of complexity invariably induce complexes and complicatedness on the project. Against this setting, LF typified a PM methodology in which underpinned primarily on the conventional PMBOKÂ ® Guide (PMI, 2008) with a set of theories, principles, and practices as a frame of reference. In essence, the methodology encapsulated project cycle, budgeting, risk and manage each phase of the projects. This approach deeply rooted in current management practice. A centralized project organisational structure was established to translate proper instruction and management to the operation of the project. This was thought could efficiently and effectively facilitated projects within the organisation. In the similar vein, LF collaborated with Creative Memories (CM) to develop a project called Battery-Operated Maker (BO). The project goal was to develop a new revolutionary product which could attain the key stakeholders (CM) business and market demand. Project success was associated with achieving the project goals in which linked to the Iron Triangle Cost, Time and Quality (Atkinson R, 1999, p. 337). In another elucidation, the BOs project scouted for product differentiation, performance and functionality from any available product in the market. Due to the uniqueness of the project, it required a significant degree of technological complexity. As cited by Baccarini (2008), technology is a multi-dimensional and can be categorized into three aspects operational (equipping and sequencing of activities), characteristics of materials as well as utilization of knowledge and skills (Baccarini D, 2008). Pertaining to this discernment, evidence can be seen that BO project required ident ification of risk, development of the implementation of risk management, detail product planning, process control over the activities, and a formalized communication process. Naturally, the project depended on the role of the project manager (actors or agent) who entrusted on the goals of the projects. The project manager was requested to develop stable and predictable work processes and then improved those work processes over time through increased quality, reduced costs, and shorter delivery times. Habitually, the project undertook typical multiple process phases from the initial processing phase, Planning Process Phase till Execution Process Phase. In each of the phases, a series of predetermined activities have been determined. Not surprisingly, a major discrepancy and the deficiency were discovered during the execution stage, despite a systematic implementation steps and phases of the product cycle had been undertaken. Technically, the BO Maker could not fulfil the basic product functionality requirement or specification. Evidently, the non-systemic techniques including risk evaluation and management were incapable to encapsulate what need to be managed. Additionally, the conventional PM was solely focused narrowly on individual functions and tasks. In the end, the project ended with customer termination. The failure epitomized the concern and triggered a consensus that the current non-systemic, linear and reductionistic method had stretched to the limit, and another approach and perspective in understanding and managing the complexity of projects has to be instigated. Thus far, there are commonly a handful types of frameworks that were encapsulated with the aim of interpreting and understanding PD Linear, Recursive, Chaotic and CAS (McCarthy IP, et. al., 2006). In this section, due to the scope of the review, the restriction is given to Linear and CAS framework. Linear PD framework originates from the conventional PM methodology that emphases on a series of steps, phases and multifunctional activities which are sequential and discrete (McCarthy I.P, et. al., 2006). Best known linear PD framework is Project Management Book of Knowledge (PMBOK). PMBOKÂ ® Guide (PMI, 2008) outlines a set of theories, principles, efficiency and control practices as a frame of reference which navigate throughout the project cycle and manages by coordinating each phase of the projects. The processes were determined by the communication, cooperation and coordination of the teams that participated in the PD process (PMI, 2008). The critical assumption of the linear PD framework is that through a predetermined set of activities and dependence, the goal of the PD can be achieved effectively (Bonner, et.al, 2002; Levardy V, et.al, 2009). However, as per stated in the definition of a project, it represents an attempt to achieve a projects goal that is still uncertain, complex and ambiguous. In the main, the conventional theories and practices incapable to distinguish all of the disparate risk and uncertainty surrounding projects (Steward R, et.al, 1995). As such, this resonates with negative perspective that why so many projects failed. A survey conducted by KPMG Canada 1997 (calleam.com, Aug 2016) shows a staggering statistic of 61% surveyed organisations have suffered an unsuccessful failure rate. Even though linear framework can reveal any inappropriate process structure can deteriorate or even jeopardise any PD project, however, this reductionist technique inclined to disregard other contributing factors such as elements of interaction between disparate risk (Steward, R, et.al, 1995), flexibility, informality, feedback and autonomy (McCarthy IP, et. al., 2006). On the other side of spectrum, in response to the uncertainty, ambiguous, complexity of a new PD as well as unclear path to a projects designated goal and objective, this has triggered the consensus that the current conventional methodologies of the project development (PD) is insufficient and inappropriate to cope and adapt to the ever-changing environment pace (Vidal AL, et. al, 2008). Profoundly, PD is a non-linear and iterative sequence process (Levardy, et.al., 2009). According to numerous works of literature, a project can be considered as systems (Vidal A.L, et. al, 2008; Baccarini, 1996). A system is a perceived whole whose elements interconnected together because they continually affect each other over time and operate towards common purposes (Senge P, et.al, 2011). Alternatively, Vidal Ludovic (2008) contended that project complexity is the property of a project which makes it difficult to understand, foresee and keep under control its overall behaviour even when given a complete information about the project system. Its drivers are factors related to project size, project variety, project interdependence and project context. (Vidal A.L, et.al, 2008) Whereas, David Baccarini competed that their complexity is defined as consisting of many varied interrelated parts and can be operationalized in terms of differentiation and interdependence through the concept of organisational and technological complexity (Baccarini D, 1996). Not surprisingly, the above interpretation of complexity mirrors systems theory and it shares a lot of commonalities. Systems that exhibit the characteristic of complexity theory is known as a complex adaptive system (CAS) (Aritua et. al, 2009, p. 76). In another elucidation, in accordance to Plsek and Greenhalgh (2001, p.625), a CAS is a collection of individual agents with the freedom to act in ways that are not always totally predictable, and whose action are interconnected so that one agents action changes the context for other agents. In numerous kinds of literature (Aritua et al (2009), Dooley K (1997) and Lansing J.S (2003)), it is distinguishable that the attributes and the characteristic of a CAS can be summarised in Table 3.1. Table 3.1 Attributes and characteristics of CAS Hence, in an organisational context, the major antecedent in a CAS model is the individual agents which are the interaction of all the stakeholders customers, project manager, suppliers, internal team members as well as the external market environment. And yet, adaptation or emergence is the major consequence (Holden, 2005). Emergence is referred to as global patterns of organisation behaviour which are established out from the local self-organisation as a consequence due to the interactions of the systems as opposed to predetermined or deterministic (Levardy V, et.al, 2009; Dooley K, et.al, 1997). Through the macro level of the organisation to the micro level, emergence can be observed as the system carries out the process of selection upon the agents that bring about the whole organization functioning (Dooley K, et.al, 1997). Henceforth, this fosters a complex dynamic between individual or micro level (bottom-up) and organisation or macro level (Top-down). The interaction between both systems are different in schemas, but are interdependent (Dooley, K, et.al, 1997). These dynamic and interdependent interactions render the global coherent pattern of organisation. In sum, these dimensions demonstrate how CAS diverges from linear systems. Fundamentally, these constructs provides a backbone of understanding project management in complex, uncertain and complicated environment. By comparing and contrasting between conventional linear PD methodologies such as PMBOK Guide in particular versus the new methodology of CAS there are significant differences between them. The differences can be demonstrated in Table 3.2. Table 3.2 Comparison between Linear versus CAS framework of PD By contrasting between Linear and CAS approach of PD, it is self-evident to elicit that both have distinctive variation and methodologies. Through literature review, it is self-evident that the conventional PD methodology has significant limitations. The critical problem of the conventional PD is viewing the project as isolation with closed-loop boundary. Additionally, this methodology was predisposed by a set of theory that pre-specifying phases or steps of the processes to be undertaken through a series of control and management tools to evaluate the cost-quality-time. This resonates with the assumption of rationality due to cause-effect thinking and linearity about the control and boundaries. Nonetheless, it also disregards other essential elements such as flexibility, informality, feedback and autonomy that may affect the PD. Table 4.1 Restriction of Linear Approach versus Complement CAS framework of PD Â   Â   By contrast, in light of the complexity and uncertainty nature of the project, a CAS framework offers a powerful and useful insight in understanding the PM. By adopting the CAS framework, it is to recognize that project management within the context of PD processes are systems with agents that are interconnected through a nested network. Each subsystem or elements have the ability for autonomous decision making. Align with this notion, in the LF organisational setting, the CAS takes into account of the whole system elements such as CM, Project Management Teams, Market, Environment dimension. Furthermore, the most salient considerations are the interactions between each of the elements are semi-structures (Brown and Eisenhardt, 1997). Apart from above generic properties, it is worth noting that there are some other key insights claimed for CAS structure which are imperative in understanding the CAS framework (Chan, 2001). These are listed as follows. Distributed Control In lieu of highly structured and tightly coupled (Linear) which propagate high level of efficiency, the LF organisational structure between all the stakeholders are deliberated to be relatively unstructured and uncoupled. The resultant behaviour of the systems is due to the interrelationships between the stakeholders in the project. In other word, there is no single centralized structures that manage the overall systems behaviour under the CAS framework. Connectivity As a result of interrelationship, interaction collectively, independence as well as inter-connectivity of the system, subsystem, elements and its environment, these contribute partly to the project complexity as opposed to typical technology and organisational context of complexity. This signifies that a decision or action by one of the elements in the system will affect all other related elements, subsystem and ultimately the overall system. Adaptation and Co-evolution In response to perturbations and change, elements in a system has the capacity (semi-autonomous) to synchronize and desynchronize (also known as self-organisation) in order to adapt within their environment. Through adaptation, the systems will evolve to reveal the desired characteristic that inclined to the success of the project goals or objectives. In the LF organisation context, rather than capitulate to mechanistic prediction and quantitative analysis of conventional PM methodology, the intention is to lay prominence on the qualitative dynamical trajectories on the whole system (Garnsey, E, et.al, 2006). Sensitive Dependence The interaction between elements is in non-linear fashion (Aritua B, et. al, 2007; McCarthy IP, et. al, 2006). In another sense, CAS are sensitive and small changes can have a surprisingly counterintuitive influence/implication to the overall behaviour in the form of butterfly effect or complying with Power Law Distribution rather than following the normal Gaussian Distribution (Garnsey, E, et.al., 2006). Similarly, this phenomenon signal a fruitful understanding the repercussion of the reciprocal interaction between any elements of the stakeholder in LF project setting either in reinforcing or balancing feedback loop. Thus, in real project setting, the emergent behaviour of the project is fundamentally unpredictable in nature. As opposed to Linear approach, long-term prediction and control are not essential to be practicable in CAS framework. Far-from-Equilibrium Attributable to the non-linear nature of the dynamical system, any change in processes happens far-from equilibrium, in contrast with linear system that accepted the concept of a system having equilibrium (Newtonian Paradigm) (Dooley, K, 1997). It is clear that the crux of this argument centers on how opened systems are obligated to discover any opportunities that might create different structures and new patterns of relationship as opposed to isolated systems evolve toward equilibrium, an unchanging state. On the other side of the spectrum, it could be also observed that CAS posits some limitation. Firstly, it does not depict the operational detail. Moreover, it is very challenging to understand or even visualizing by modelling the collective behaviour pattern of the organisation. In addition, the most salient observation is that since the process consequences are random, this lead to misconception that it is therefore unpredictable. Â  Given the rise of the present complexity and uncertainty environment, the application of the CAS framework to the evolutionary changes in PM, as opposed to the Newtonian paradigm that based on linear theory, has caught substantial attention. Based on literature review, the conventional PM (prescribed projects as simple, linear, centralised, reductionistic, deterministic, predictable, decomposability) provides less value to the contemporary nature of projects. This resonates to the assumption that the conventional PM initiative is over-emphasizing on the process efficiency and effectiveness by achieving the basic Iron-Triangle requirement. On the other hand, the literature review proposes and supports that CAS framework takes a more holistic, interdisciplinary approach to the development of complex projects. Having said that, through the inherent properties of non-linearity, self-organising as well as the co-evolution that cascades the emergent order of the system, this leads to believe that the complex system is essentially challenging to predict with enough veracity. These attributes are the essential elements in understanding on how to manage projects. Obviously, it is self-evident that it is to define CAS is broad, complicated and often difficult to grasp. Besides, CAS has often been misunderstood that due to randomness, the system cannot be predicted.

Internet Censorship Essay -- Web Computers Technology Censoring Essays

The Internet distributes more information than any other medium in the world. There are several problems that have emerged along with the Internet, â€Å"As soon as the public began to use the Internet, people began to express concern about its use† (Clark 1). Some groups feel that the World Wide Web is dangerous because of it’s open accessibility, whereas other groups see that the Internet is something that can be used to share knowledge globally. The Internet should not be censored because censorship would restrict Americans’ first amendment rights; regulations have been tried and have failed in the past, and there are better methods of education and protection than censorship. The rights put forth by the first amendment protect the Internet. The first amendment states â€Å"Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof, or abridging the freedom of speech, or of the press, or the right of the people peaceably to assemble, and to petition the Government for a redress of grievances† (Wallace). In layman’s terms, this means that the government does not have the right to take away freedoms that involve speech or the press of the American people. The Internet’s lack of censorship encompasses Americans’ freedom because of the first amendment. The World Wide Web started as an idea that focused around the government’s need to communicate if there was a real war. In 1964 the Cold War was at its peak, the Advanced Researched Projects Agency, or ARPA began researching and developing a way to get computers to â€Å"communicate with each other,† this is how it all started (The Internet's History and Development). The government scientists who were, â€Å"developing networking technology in the 1960's knew that what they were building would be far bigger than themselves; nobody, however, could have predicted the explosion in Internet access and interest in the past several years† (The Internet’s History and Development). The government’s idea of an easier way to communicate during wartime became a reality slowly but steadily when â€Å"On January 2, 1969, designers began working on an experiment to determine whether computers at different universities could communicate with each other without a central system.† The first places to have access to the new â€Å"network† were some of the most prestigious colleges in the United... ...n America and in the world as well. If the United States government puts any constraints on the Internet, then the First Amendment will be broken. Due to the freedoms granted to the citizens of the United States by the First Amendment, the Internet should never be censored in America. Works Cited ACLU in the Courts: Reno v. ACLU Supreme Court Brief. 19 Sept. 2002 . ACLU Press Release: 07-18-02—ACLU Challenges Arizona Law That Censors Anti-Death Penalty Web. 18 July 2002. 19 Sept. 2002 . ACLU Press Release: 07-25-02 – In Legal First, ACLU Sues Over New Copyright Law; Says Blocking. 25 July 2002. 19 Sept. 2002 . ACLU v. Reno II. 22 May 2002. 17 Sept. 2002 . Citizens Internet Empowerment Coalition. 18 Sept. 2002 . Clark, David. Student’s Guide to the Internet. Indianapolis: MacMillan Publishing, 1995. COPA Commission. 19 Sept. 2002 . Day, Nancy. CENSORSHIP or Freedom of Expression?. Minneapolis: Lerner Publications Company, 2001. Edelman. 25 July 2002. 6 Oct. 2002 . History of the Internet. 6 Oct. 2002 . The Internet's History and Development. 31 Mar. 2002. 6 Oct. 2002 . Wallace, Jonathon. The Internet Censorship FAQ. 18 Sept. 2002 .

Explaining Basic Accounting Concepts and Business Structures Essay

Explaining Basic Accounting Concepts and Business Structures I will explain the basic accounting concepts and business structures from the following topics: GAAP sources and hierarchy; Good accounting information using the qualities of accounting principles; Difference between Accrual based accounting and cash basis of accounting; Types of business structures and the features of each structure. 1. GAAP sources and hierarchy Generally accepted accounting principles (GAAP) is the set of accounting principles, standards and procedures that companies use to prepare their financial statements. GAAP principles are the bases of financial reports and the guidelines of United States accounting practices. There are four categories of sources of GAAP hierarchy as follows: Category (A): FASB Standards, Interpretations, and Staff Positions; APB Opinions; AICPA Accounting Research Bulletins. Category (B): FASB Technical Bulletins (no longer issued), AICPA Industry Audit and Accounting Guides, AICPA Statements of Position. Category (C): FASB Emerging Issues Task Force, AICPA AcSEC Practice Bulletins. Category (D): AICPA Accounting Interpretations, FASB Implementation Guides (Q and A), widely recognized and prevalent industry practices. The category (a) of the GAAP hierarchy has a higher authority than a FASB Technical Bulletin, which is in category (b).The hierarchy is important because it gives the out layer for companies to search for the specific accounting transactions. For example, if a specific transaction can not be covered in category (a), then companies will turn to categories (b) for selecting and applying appropriate accounting principles, then (c) and (d). 2. Good accounting information using the qualities of accounting principles Good accounting information should be understandable. If no one can not understand the accounting information presented, it becomes useless to lose all of the other qualities. The good accounting information should be Reliable and Relevant. Reliability means verifiable, representation faithfulness, and free of error and bias. If the accounting numbers are wrong, there is no any meaning to use the information. Relevance means predictive or feedback value presented on a timely basis. The internal managerial accounting reports are different from the external financial reports. The relevant information is needed to prepare the different kinds of reports. The good accounting information should be Comparability and Consistency. The good information can be used to identify the differences and similarities between companies. The company consistently use the same accounting treatment for better auditing purposes. 3. Difference between Accrual basis accounting and cash basis of accounting The revenue recognition principle and the expense matching principle are two key elements for Accrual basis accounting. Company uses accrual basis accounting to recognize income when goods are shipped or services are rendered, and to recognize expense when it is obligated to pay it. On the contrast, cash basis accounting recognizes the revenue and expenses when the cash is received and paid. The cash basis accounting is prohibited under GAAP because it does not record revenue and expense when earned and incurred. It will misstate the actual income and expenses incurred and can not reflect the real business operation during the accounting period. 4. Types of business structures and the features of each structure There are three types of business structures-Sole Proprietorship, Partnership, and Corporation. Sole proprietorship is a business owned by one person. It is the simplest form of business ownership. The sole proprietor is in direct control of all affairs and entitled all profits and losses and is free to transfer his interest in the sole proprietorship at will. The disadvantage is that the sole proprietor would be fully responsible for all debts and obligations related to the business. The business would have difficulty in raising capital. Partnership is a business owned by two or more persons associate a partner. Partnership can bring broad resources and unique skills. All the partners share profit and losses, share the right to manage and make major business decisions, have unlimited personal liability for obligation of the partnership. For tax advantage, the partnership does not pay federal income tax; rather, partners file their own individual tax return. Disadvantage is that partners are fully and personally liable for the debts if their partnership. Corporation is a legal entity distinct from its owners (called â€Å"shareholders† or â€Å"stockholders†) and manager. It is easy to raise fund. The major advantage of corporation is that the owners are not personally liable for the obligation. Stockholders are free to transfer their ownership interests. Corporation must pay income taxes on any profits that it makes, and stockholders generally do not have to pay income tax on its profits until they are distributed as dividends. The corporate tax rate generally is lower than the personal tax rate.

Online Presence

Now that we have determined that moving into the online community is viable for us as a company, it is now time to continue the planning. We have discussed previously the strategic marketing tactics we will use and the way that we will use social media to ensure that we are ready to move forward. We will continue our planning and focus on the way that we will provide payment options for our customers. This will Include what tools they will use and how It will keep their information safe.We will also plan for ways to use search engines and how to gain optimization of their use. It will be vital to ensure that our name shows up in the result pages of the search engines. We will create a plan to reach the diverse culture that we live in, making our website accessible in a diverse consumer base. We will finish up by discussing our customer relationship management software that we will use on our website. Once these are finalized and decided on, we will be ready to move forward In the des ign phase of our website.This proposal will discuss and answer all of those questions and prepare us for design. AY . Customer Payments We are creating a website that will allow our customers to be able to accomplish al of the needed functions of obtaining a storage unit or REV parking without having to come on property. By doing this, we will need a payment option for our customers to be able to make payments for deposits or to make monthly payments. Our website Is designed to help our customers have the option of online payments to save them time and effort.Of course we will need an option for payment for our customers to use to order to be fully functional. We have looked at all of the options and have decided that the use if Papal would be the best option for us. We looked at having a shopping cart set up on the website to make payments. The majority of online stores work with a shopping cart and is very effective for their website that sells a larger variety products and servic es. The shopping cart allows the customers to store in their shopping cart those items they have want and to continue shopping for other things.Due to the limited number of items that we will be receiving payments for, an online shopping cart would not be necessary for us to achieve our goals. In making this choice on which payment options to use, we looked closely at ease f use for our customers and keeping their information safe and secure. Papal was chosen because of these considerations and ease of use for our customers. Papal will do all that we need it to do and is easy to use, free to set up, free for our customers. These features of Papal made it an ideal solution.Palsy's name and reputation was also a big consideration. A large amount of our customers have already used Papal, or at least will recognize the name. Having this knowledge of Papal will aide in helping them feel safe to use our online payment system. It will ink to our website and allow our customers to make paym ents without having to go to a different website to do this. The customers will click on that link, allow them to make the monthly payments or the one time deposit to hold their units.The Papal program also allows for the creation of invoices to allow for ease of use for our customers and also for the record keeping and bookkeeping needs. We can create invoices for them, send them out through email and then use Papal to accept their payments to that invoice. It will do all that we need to do in order for us to collect the needed payments. It will be great to have one tool that we can use to accomplish all of this. As far as the customers, the tools that they will use will simply be the website.It will connect them to Papal in order for them to make these payments. This will help us keep it simple for our customers. They will have the options to use their Papal account if they have one, or they can Just use their credit or debit card to make the payments. The will simply Just need to click on the buttons on the website. Papal also allows for the customers to set up reoccurring payments and not have to worry bout coming in each month to make payments. They can pay off of an invoice each month but is it not necessary.Some of the great things that Papal helps us accomplish and the main reasons for choosing this option are summarized below: Papal is the easiest way to set up e-commerce on our website There is no need for any licenses You can specify payment preferences working to keep us safe from fraud charges and have the best control over what kind of payments we accept There is easy encryption and the buttons are free No set up fees Ability to set up recurring payments Use of their invoicing system Ease of use for our customers AY: Search Engine Strategies: Search engine optimization is vital for the website and business.It is a very effective way for you to be able to create more business and more visits to your site. The goal of our website is to provide our customers an easy way of doing business Using search engine optimization will be the way that we will generate this new business. We are going to focus on the following to be able reach our search engine optimization and generate the most business from our website. Key Phrases: The first important strategy that we need to develop is that of our choice of key phrases. Key phrases are the most important and the very way that a customer will find us.As a customer puts key phrases into a search engine, that search engine will return those websites that are closest to those key phrases that have been put into the search engine. Search engines will return pages that have similar words and even account from some commonly misspelled words. This being said, we must be very careful in choosing the key phrases that will lead our customers to our page through these search engines. Eely, Tillie 2009) In working to find these key phrases we will use a free online tool designed to help discover ke ywords.This tool will do two things for us. It will search our website and suggest some key words and phrases for us and will also allow us to enter certain phrases we want and help us to create these key phrases. Once these have been created we can ensure that they are used in our content, which we will discuss later in the paper. We will be able to look at things such as similar words, commonly misspelled words, frequency of key words and how many other sites are targeting hose key words as well.With the nature of what our business is, we will focus on other local sites. Our competition is clearly only other local storage units in the area. Content that contains our keywords: Now that we will have our key words and phrases for the search engine we must make sure that our site contains these phrases. This will be our second strategy in optimizing the finality of our business. Content will be the most important part of our site and we need to ensure that our content contains our key phrases.This content is what provides the information for our customers. This information and content must be easy to read, follow and hold the customers interests. Other than that, it must send back the relevant signals to the search engine. The content is the key to ensure that our website is found in these searches. The key words and phrases are great, but if you do not find them in your content they are of no use. (Eely, Tillie 2009) In looking at the content of the site we need to play close attention to what types of pages we want to have.Placing the key words and phrases into these different pages will be vital to controlling where we place these key words in the site Even Hough the homepage is a very important page and must have a nice look and feel, the informational pages are where we will be placing most of the content and most of the key phrases. These pages will work to educate the consumers about our business and answer questions they may have such as prices and contr acts. Placing the key phrases are these pages will allow for a better search optimization.The use of these key phrases in the content of our social media sites will also be very important. In using these phrases there, our blob and Faceable page will also come up in the search engine results page. Design of the site: The next strategy that we will use to ensure the search optimization for our site is to take a close look at the actual design of the site. We want to have a site that is things but still work to use the design of the site as a way to optimize its search ability. In the design we need to pay close attention to things such as heading elements.The headings should include the key phrases due to the fact that the search engine spider uses these headlines to search the website for relevance. The headlines are also very important for our readers, it helps them to know where to go n the site to get the information they need. We also need to ensure that we look at the titles of our pages as well. The title of the pages is important for us to ensure a good search results ranking and allowing for click-through from the search engine results page. Whatever is contained in our title tags on each page, is what will show up on these search engine results page.We have to strategically choose the tile of these pages, not only for the search engines but also for ease of use for our customers and those who find our page. The more detail that we use in title, the better. It is vital that our key words appear in the first ten words of the title. (Stokes, 2013) Popularity and Linking: In our business, most of our competitor's websites will have the same content as ours. We have seen through our research that there are very little sites locally with as much content as we will have. It will still be important for us to stand out from among those other sites in the search results pages.One of the best ways to accomplish this is through the use of links, showing the popul arity of the site. When two sites have the same content, the search engine looks at the amount of links owing in from other sites to determine how it displays the results. The more incoming links that you have the higher your site will rank in the search engine results page. (Eely, Tillie, 2009) There are many different ways to have incoming links to your site. You can purchase them or you can use link exchanges with other relevant sites.We will be able to create some links to our sites to ensure popularity but doing some of the following: (Stokes, 2013) Commenting on relevant blobs, including the blob we will have and be linked too Submitting articles to other sites on packing and moving pips The use of social networking sites and links from pages Asking or answering questions on Yahoo Answers AY: Diverse Customer Base: When creating a website, one of the big factors that you need to consider is how you will make your site diverse in its approach so that you can reach out to all th ose members in your target audience.Reaching out to an international audience is a vital part of most websites who are selling products. Here at Pea's Rentals, all of the goods and services that we are selling are units and spaces that are fixed here locally and not something that someone can buy and have shipped to them. We will not have a large global presence in what we are selling and promoting. The majority of our customers are local and living in our immediate area. We may have some from out of state, or even out of the country, that are moving here that will need our services but the majority will be local people.That said, we do have a diverse culture that we need to cater to locally. In this discussion we will talk about ways that we can use our site to reach a diverse local group of people. We need to look at the business climate, the local culture and the infrastructure of our site to help us meet a diverse Due to the fact that we are a local company whose product and ser vices are local and really cannot be shipped or taken somewhere else, we are going to focus on how we can reach the diverse culture that we are in.It is vital that when we are planning the site that we ensure that we are reaching out to all of those that live among us. We will have several people that will be using the site to help plan their move to Utah and we need to ensure that we are able to relate our site to them as well. We will look at the content, language and overall culture of the site as we move try move award in our planning. Content is the most important thing that we will have on our website. It makes sense that if your content is bad then your website is bad.As we build the content of our site we must keep in mind not only our target audience but the diverseness of that audience. The content that we build on the site must be one that is simple and easy to use for all members of our target audience. We want to make sure that we are using words that are understood by the majority of people with varying degrees of education, learning and the English language. We must come across as knowledgeable and strong but with a content that is easy to follow and understand.One of the biggest mistakes that people make in our community in their content is assuming that everyone is a member of the Mormon Church. It has a very strong presence here yes, but assuming that and marketing to that is something that we have to be very careful about. Using words and phrases from their culture can be confusing and hard for others to understand. We cannot build our content around that specific local culture, we must build it around the world of meeting the storage needs of all the members of our community.Language is another consideration for us to take a close look at as we try to reach a diverse group of people. There is a very strong Hispanic culture here and we need to consider how we can cater to their needs on the site. We will have some PDF of our contracts and ot her information for our customers to look at and download from the site. These will be very helpful in the making the decision to use us for their storage needs. In order for us to reach this part of the community we will have these forms available for download in both English and Spanish.These downloads will notation a copy of the contracts, a price list of units and rules and regulations of the storage units. Having them in Spanish as well will help to ensure that our customers know and understand what is expected of them and what they can expect from us. It will also allow us to cater to them and make them aware that they are welcome here at Pea's Rentals. Utah is a very unique place and can be a bit overwhelming to new comers and even to those who may be outside of the Mormon culture that is so prevalent here.In doing our research we have seen that a lot of the sites here cater to that culture ND it can be a bit overwhelming. Even though it is a the dominate culture here in Utah County, we must be careful how we build the overall look and feel of the site to be open to all the different cultures and people who live here. We can accomplish this by ensuring that our content, pictures and wording is open to all cultures. This will be especially important for our customers who are coming in from out of state.We plan to use very neutral colors and landscape pictures on the site to give it the purpose, to sell units and make an easy site for our customers to use, it will help us o create a site that is open to all who want to use our services. AY: Customer Relationship Management: Customer relationship management is the key to all that we do. If we do not have our customers to rent our units or space we will not stay in business. They, of course, are our biggest stakeholders. It is vital that we do everything that we can to meet and even exceed their expectations.The internet has forever changed the way that people communicate with each other. It has also change d the way that we communicate with our customer and them with us. For most, it is easier to send an mail than it is to pick up the phone and call someone. Building a customer relationship management system into our site will be vital to ensure our continued growth and meeting expectations of our customers. (Stokes, 2013) We have previously discussed some of the tactics that we are going to use in marketing our product and service. These all fit right into our customer relationship management system.We have discussed the need to be a customer-centric company and use this marketing tactic to gain and keep our customers. Having a good customer relationship management program fits into this approach and helps s to maintain that vital tactic. It will allow our customers to share their thoughts, ask questions and make suggestions so that we know how they feel and what they need. Knowing this is the only way that we will be able to meet their needs and expectations. Some of our tactics and strategies that we have planned will fit in very nicely with our customer relationship management.We are planning to use email as our major way of communicating with our existing and our former customers. Privacy is very important to us and ensuring the privacy of our customers is of the most importance. We will only use email after permission has been given for us to do so. We are not going to sale emails or participate in buying emails. Even though this can be a great way to reach out to a large number of people at once, it can also lead to some negative marketing when potential customers become upset from your emails that we have not received permission to use.As we work to have and keep great relationships with our customers, we will have the chance to use them to spread our work and their experiences with others. They can be our biggest sales force. If we work hard to create a trusting relationship with them, they will feel better about commending us to their friends and famil y. Email is great but it can take some time for our customers to hear back from us. If they are looking for a quick answer to make a choice or have a question that they may need an answer to, we need a way to make that happen.This will be accomplished but the use of an instant messaging option on our website during business hours. This service will allow our customer and potential customers to reach us with their questions and have an instant answer. Our instant messaging system will be a customer initiated approach. If they want to talk to someone using this feature, we ill be there to talk and answer their questions. We will not use it to approach We have chosen to use the company again for our email and instant messaging needs. This software will allow for us to have our email and chat all in one place.We will receive email coming in from the website as well as the ability to chat live with our customers. The choice to use again was also made due to its ability to monitor our cus tomer satisfaction, trends and our social media efforts. With the help of this software we will be able to analyze where our customers are coming from and what resources are being used the most. We can see if email, social media, our newsletter and blobs are effective and how much business is generated by each of them. It will help us to put our efforts and resources into the most effective venue.On top of all of this is will give us the software to conduct our emails and chats and track and record them and where they were generated from. There is a cost of this software but it will more than pay for itself and has a high return on investment for us to be able to be most effective in our online approaches. There is an initial fee to by the product and then a monthly user's fee as well. The use of the software will be vital for us in accomplishing our goals or providing a website for our customer's needs as well as one that allows us to generate business.By the use of this software a nd the tactics and plans that we have we will be able to reach the people that we need to reach, be effective in our approach and add to our business using the right tools to get us to our goals. We are anticipating the return on investment for this software will be strong. It will more than pay for itself in the first six months of use. With all of this planning now in place for the development of our website, we are to ready to move forward and create the site.

How to Answer the Interview Question What Makes You Unique

How to Answer the Interview Question What Makes You Unique More and more people are getting the question, â€Å"What makes you unique?† in an interview setting. It can throw even the most prepared job seekers off their guard. What does the hiring manager want to know, exactly? About your personality? About your skills profile? A general rule of thumb would be this: an interviewer is trying to see what you choose to emphasize in your answer, and also how well you think creatively on the spot with a question you may not have prepared. But you can prepare! Download this list of 10 toughest interview questions and prepare your answer before heading into your next interview.Stick to Work Stories, Not Personal StoriesThe answer is not to talk about your leisure activities, no matter how interesting, but to script yourself an answer that is both true and tailor-made to the job you’re interviewing for. Figure out, based on the company and job description, what that company seems to prioritize, how you are particularly suited to deliver , and why you are valuable in this respect.Then, draw on any of several possible pieces of your own experience to make your answer: your background, your past experience, your specific skills- hard or soft, your personality, your in-depth knowledge of the brand or industry, your involvement in issues beyond the office, and, yes, even a few things about you personally that can be peppered in for extra emphasis.Prep Beforehand With Talking PointsIf you’re stuck, make a list of personality traits or skills that show you best and most accurately. Of that list, pick the things that seem to link up best with the particular focus of the job description. Then start scripting.Choose specifics. Instead of saying, â€Å"I’m a fast learner† or â€Å"I am reliable,† find a way to cram more convincing detail into your answer. As in: â€Å"I really hit the ground running and can handle almost anything that’s thrown at me and get up to speed fast.† Beef it up. Really sell yourself. The more specific the better.Why are You and You Alone Perfect for the Job?Remember, the trick is to make yourself memorable. Stand out from all the other answers from other interviewees. Find something tangible that you can deliver, that’s exactly what they’re asking for on paper- then broaden it out with a few personal flourishes that make you the unique candidate. When in doubt, focus less on the â€Å"uniqueness† aspect of this question, and more on the particular- or â€Å"unique† value you will bring to this and other jobs.

school days essays

school days essays Dear members of the school board, I strongly feel that the school day needs to end one hour shorter for students in North Carolina. I feel this way simply because students would be able to get home, clean the house, and go to sleep at an earlier time. Everyone wants to get home sooner. Sitting around school all day is extremely boring. Everyone is always dying to get home, and if school got out an hour earlier, students would get home an hour earlier. Instead of getting home at four o clock, students would get home at three o clock. Also, they would be able to concentrate better during the day because they would not feel quite as anxious to get home, allowing them to do better in The second reason school should dismiss at two o clock instead of three is that it would make home life less stressful. Students could help out around the house longer before their parents got home. Instead of getting home two hours before parents, they could get home three hours before parents. Then they could clean up the house before their parents got home. In return, their parents would be very happy, making everyone feel less stressed. The less stressful a home life, the better a student The final reason school should be an hour shorter is that students would be able to go to sleep an hour sooner. If students go to sleep an hour sooner, they will be able to sleep an hour longer. The more sleep students get, the more relaxed they feel. The more relaxed students feel, the better able they concentrate. The better students can concentrate, the better they will be able to do in school. As one can very well see, this all links back to one thing. If school would end an hour earlier, students would be able to perform better academically in school. School is all about success anyway, is it not? Therefore, in my opinion, school should most definitely end an hour ...

Free sample - Bundys Personality Disorder. translation missing

Bundys Personality Disorder. Bundy's Personality DisorderMurder is regarded as one of the most vindictive crimes that can be committed by society. There is one mistaken belief that murderers can be inborn, but this is a very false statement. No one is born a killer; it is our society who gives birth to a numerous murderers and criminals. Unfortunately, we are living in a very cruel world that provokes the increased number of crimes and miscellaneous. History witnessed many murderers. Ted Bendy is one of the most famous and cruel criminals in the history of America and, probably, the whole world. In the case with Bundy, the lack of parental supervision and steady refusal of women contributed to him making normal man cruel serial murderer. Bundy belonged to a kind of man who let the dreams and fantasies control and guide his life; he supposed that life was an amusement and game. Everything in his life and all his surroundings contributed to making Bundy unforgiving, bitter, and mentally unstable person. During the period of 1970’s numerous females became the victims of Bundy (Sullivan, 2009). This man had an extremely unhinged personality. He was suffering from constant nervous depressions.   Absence of fortune, family and normal relationships made this person a cruel murder. Such unstable and cruel behavior of Bundy is rooted from his childhood, as his mother constantly neglected him and this neglecting resulted to a nume rous psychological problems and complexes.   When Ted was four, his mother, Louise moved to Tahoma and there got married with Johnnie Bundy, Ted's stepfather. People who constantly neglected him surrounded Ted. It was the first impact that put the beginning of the negative formation of Ted’s personality. Being a young boy, Bundy was obsessed with women and obscure sexuality. This is a result of poor guidance of his parents, who did not give the boy the opportunity to talk about the things of sexual character. It was a great mistake, as only parents can help in formation of correct behavior of the child and forward his thoughts and feelings to right directions.  Ã‚   While interview Ted Bundy expressed feelings and said that parental participation and safety is very significant in a life of young child. He, personally, did not have such protection and involvement. Bundy was shy by the nature (Keppel, 2009). Being in the high school, he was constantly abused by his fellows and was subjected to disgrace very often. Although he was constantly abused and subjected to such kind of behavior, he was one of the best pupils and managed to have high-grade average during the period of education. According to words of the instructors, Bund was a rather pleasant and successful student. As we know, love is able to change the behavior of every person. Bundy was not an exception in this case. In the spring of 1967, Ted met Stephanie Brooks, the woman of his dreams. This relationship would alter his way of life forever. Stephanie was the first love of Bundy and he was obsessed with such feelings. Stephanie realized that Ted did not have a particular direction in his life, resulting in the uncertainty. Ted and Stephanie finally broke up. This break appeared to a turning point in his behavior and crucial point of his future life. Because of personal faults and unsuccessful relationships, Ted created a personality on his own. Such personality finally drove Ted Bundy to psychopathic behavior. Bundy was so filled up with anger and frustration that finally resulted to his biggest aggravation and mania, women. Unfortunately, history of criminals and killers know many more malicious murderers like Bundy. Society tried to make a lot of attempts to understand the reasons of such behavior and find out the ways of struggling with them and helping such people. Due to Bundy the society who was the first serial murderer, the society was allowed to travel deep in the killer’s mind and make such type of behavior the object of investigations. With the help of the investigations and examinations of such individuals modern science managed to get the necessary explanations. Numerous mental disorders comprises sturdy biological basis and very often inheritance plays a very important role in the abnormal behavior of the criminal. In order to understand this, it is necessary to know and find out whether other members of the family of the criminal have similar disorders. Ted’s grandfather was a cruel person. Probably, this is one of the most essential reasons and basis of Ted's behavior.   A personality disorder is considered the most essential reason of the career criminal. Individuals with the disorders of personality are very often involved in frequent crimes and episodes of disrupting or complicated behavior. Very often, such people are considered to be arrogant, dramatic, or even hateful. In accordance with the DSM IV Ted Bundy possessed the features of narcissistic and a sociopath. He is a sociopath. The full name of such disorder as sociopathy is antisocial personality disorder (APD).   Sociopathy can be sometimes interconnected with psychopathy, although professors do not always agree with this statement (Lyman, 2010). David Lykken, the professor of a psychology supposes that sociopathic individuals possess environmental root, but psychopaths are rooted in hereditary predisposition. The most remarkable feature of sociopathic type of behavior is that such persons can turn on the smile or use the advantage of different social situations to attract people from t heir surroundings into their own web. Ted Bundy, for example, would sometimes pretend a wound like putting the hand into a sling in order to evoke sympathy. All the above-mentioned facts and features prove Ted Bundy to be mentally ill person. However, his mental disorder is not inborn one, as they are the result of difficult life and conditions, as from the very childhood Ted was brought up in the atmosphere of neglecting and cruelty. It left the traces on the individuality of the boy and influenced his future way of life. Reference List Sulivan, K. (2009) The Bundy Murders: A Comprehensive History. Los Angeles: McFarland Keppel, R. (2009) The Riverman: Ted Bundy and I Hunt for the Green River Killer. Boston: Pocket Lyman, M.D (2010) Criminal Investigation: The Art and the Science (6th Edition) (MyCrimeKit Series). New York: Prentice hall

Globalization Influence on General Electric Research Paper - 5

Globalization Influence on General Electric - Research Paper Example Ideally, GE relies on its engineers and research scientists for continued growth and given that these people are from different backgrounds, then this brings about cultural differences. Due to these cultural differences, then these experts need to be managed in a different manner. However, the management at GE feels that their well-established processes are capable of adopting all these people and make sure that they fit into the organization’s processes and hence ensure that it has continued success. However, this has not been the case and the company’s shares have been plummeting since the exit of Jack Welch, the company’s former CEO who was credited with introducing numerous management practices that insured success for the organization (Hill, 2010). Since the exit of Welch, the company has tried to come with a one fit all strategy to handle its staff. With the business environment becoming more complex in the United States, GE has been forced to turn to China where there is a guarantee of constant business for the conglomerate. However, this has not borne many fruits since the management did not try to come up with new management practices but rather adopted its traditional way of doing business in America. This was not actually what the management expected (Morrison, 2012). In order to deal with the arising changes in its Chinese firm, GE sacked all the expatriate managers since it felt like they were not performing. Naturally, when GE replaced the expatriate executives, the new ones that they exported also failed to deliver the expected results and it took so long for the company to get on its own feet. However, the Chinese firm has not been successful and in the next few years after inception, it experienced numerous unwarranted expenses that drove up the operating cost significantly.

General Agreement on Tariffs & Trade Research Paper

General Agreement on Tariffs & Trade - Research Paper Example Such direct and indirect non-tariff barriers can be suicidal to the interests of an exporting firm. It cannot run its business and the same applies to the importing country; if the importing country has alternative sources of getting the same product, it can manage but the exporting firm has to change its business planning strategy and need to find out new locations to export is stock, which can be dead stock if no other foreign marketplaces an order for the same produce. Management has to be always on the alert to take bold decisions as per the new reality. Scope and horizon of GATT are necessary to know before knowing the basic principles of GATT. GATT 1947 rules were framed to be applicable in trade of goods only. GATT 1947 played a dominant role in minimizing tariff and non-tariff barriers in world trade but worldwide problems were surfaced where GATT could not play a positive role in resolving the issues. Certain areas of business were not part of the GATT responsibilities like trade in services and agriculture-related issues of continuous quarrels among nations. Trade in textile and apparel was left out of the GATT scope because of the politically touchy nature of these industries. Left out of the scope of GATT were intellectual property rights issues. GATT could not succeed in controlling â€Å"unfair trade† practices ((Schaffer et al., 2009, p. 297). GATT 1994 came in effect to address the limitations of the previous agreement on trade. GATT 1994 included two most important agreements on WTO Final Agreement representing the Uruguay Round of Multilateral Trade Negotiations and the WTO Agreement Establishing the World Trade Organization. GATT 1994 included other than the earlier provisions of GATT 1947, a number of multilateral trade agreements on particular issues ((Schaffer et al., 2009, p. 297).

General Agreement on Tariffs & Trade Research Paper

General Agreement on Tariffs & Trade - Research Paper Example Such direct and indirect non-tariff barriers can be suicidal to the interests of an exporting firm. It cannot run its business and the same applies to the importing country; if the importing country has alternative sources of getting the same product, it can manage but the exporting firm has to change its business planning strategy and need to find out new locations to export is stock, which can be dead stock if no other foreign marketplaces an order for the same produce. Management has to be always on the alert to take bold decisions as per the new reality. Scope and horizon of GATT are necessary to know before knowing the basic principles of GATT. GATT 1947 rules were framed to be applicable in trade of goods only. GATT 1947 played a dominant role in minimizing tariff and non-tariff barriers in world trade but worldwide problems were surfaced where GATT could not play a positive role in resolving the issues. Certain areas of business were not part of the GATT responsibilities like trade in services and agriculture-related issues of continuous quarrels among nations. Trade in textile and apparel was left out of the GATT scope because of the politically touchy nature of these industries. Left out of the scope of GATT were intellectual property rights issues. GATT could not succeed in controlling â€Å"unfair trade† practices ((Schaffer et al., 2009, p. 297). GATT 1994 came in effect to address the limitations of the previous agreement on trade. GATT 1994 included two most important agreements on WTO Final Agreement representing the Uruguay Round of Multilateral Trade Negotiations and the WTO Agreement Establishing the World Trade Organization. GATT 1994 included other than the earlier provisions of GATT 1947, a number of multilateral trade agreements on particular issues ((Schaffer et al., 2009, p. 297).

Summary Essay Example | Topics and Well Written Essays - 500 words - 3

Summary - Essay Example Method In order to gather the response from children the author asked them to create self-portraits with their names beneath. In addition family questionnaires were also given as handouts during the previous open house. In addition consistently observing children would help to design a more effective classroom environment and also the pattern of teaching. In case a child needs help in any area only documented evidence will help the teacher to identify the problem with better clarity and use appropriate intervention methods. Apart from teachers school directors as well as family members would also be able to understand the child better in case of such evidences. These assessments should continue even after the introduction of a program as only then the strengths and weaknesses of the program will be identified. In the present study when a particular sample of work from the child could not be obtained the child was observed while performing a task of its interest or during group activi ties to gather the required information. Such observations also helped in understanding when a child required individual attention or guidance. The artworks of children who painted or drew pictures were also included in the portfolio. Through this the children felt that their efforts were valued.

Pros and Cons of the current Alcon IT management system Essay

Pros and Cons of the current Alcon IT management system - Essay Example Another major disadvantage of the management at Alcon is the autonomous operation of each of the business groups in the execution of their activities. They have adopted a culture of independent operation for each of the group and minimum cooperation among the groups. This leads to the independent execution of tasks from each group. Cooperation among different business groups in any organization helps in providing support and improves work handling. The position of Corporate Director of IT plays a vital role in the management hierarchy of the organization (Stair & Reynolds). Its long vacancy has affected the operation of the other groups below it in the hierarchy because they were operating without corporate governance. This put the organization at such a disadvantage that they had to create a new position to help with the situation. The decentralization of the management process can also play as a strength for the organization. This is in the sense that, with their own management of operations some groups will execute their operation better that others, hence singling out the poor performing branches. This can serve as a wakeup call for the improvement of the poor performing branches. The decentralization of operations also improves accountability in the dispensation and use of funds. With every branch allocated its own budget, accountability for the use of these funds in achieved more comprehensively The Alcan management also outsourced a lot of the work. This made then unaware of some of the workings and utilization of resources. The new enterprise architecture management system The vice president of Corporate Information Technology, Robert Ouellette had a vision of how he wanted to run the management at Alcan. After being brought on board, he performed an analysis and decided to come up with a new way of operation. His main target was to achieve cohesion and cooperation among the business groups. This was to be achieved at different levels. The new system, a lthough with advantages, did not come without a few setbacks. The main advantage of his system was development of better working relations among the departments. This helped improve work execution, although as a disadvantage, the lesser performing groups could easily go unnoticed, because their work seems complete. To tackle this, he made it a requirement, that in every team, the head of department and their officers were to report on the progress on their activities to higher management. This immensely improves accountability. The other major problem was the definition of roles in the management hierarchy. Due to unclear definition of roles, some activities were not properly executed. The advantage of Robert’s system is that, it clearly defines the roles of each position. Robert looked to reorganize the operations of the major braches in the organization. This was to be achieved by the implementation of the enterprise architecture. The architecture ideally centralizes operat ions and integrates the business activities of the organization with the IT infrastructure (Anderson). This greatly improves coordination among all the functions. This will lead to the creation of a centrally shared business center for the Information Systems within the organization. The disadvantage of this change is that implementation is mostly achieved at the management level; hence, the human resource at the

War and Terrorism Essay Example | Topics and Well Written Essays - 500 words

War and Terrorism - Essay Example These are some of the factors that the US could have put into consideration before making the decision to get into war with these two countries. The decision to get into war in Afghanistan and Iraq was a reactionary move rather than one that was based on a plan. As a result, United States committed many mistakes which gave the enemies an upper hand in the fight. This explains the reason why there were very many casualties among the US soldiers, an aspect that was not anticipated when the decision was being made. After the September 11 attack, the US was under intense pressure to apprehend the people behind the attack (Boss, 2010). However, the planners never took into consideration the experience of the local fighters in the hostile terrain. Instead, they based their decision on the military power. Furthermore, the US used force rather than intelligence. This made it hard for the US to win the war in both countries. According to Just War Theory, taking human life is wrong and states have a duty to defend their citizens and justice. However, going to war against Iraq and Afghanistan was not the right thing because it led to a war of religions (Boss, 2010). It led to massive killing of innocent people especially women and children, an aspect that increased hatred between people emanating from different religious backgrounds. Initially, people used to exist freely without taking into consideration the religion affiliation of others. However, since the insurgence, the Muslims have taken it upon themselves to protect their religion. Although the war against the two countries was not meant to divide Christians and Muslims, the terrorist groups have been able to win the hearts of some of their fellow Muslim brothers and sisters. As a result, they have been able to use the religion issue to attract more followers and fighters to these groups. Therefore, poor planning by the US escalated the war, an asp ect that explains why the

Memo Essay Example | Topics and Well Written Essays - 500 words - 4

Memo - Essay Example This will determine and provide them of an informed decision regarding the Bartkowicz case. The federal government through the comprehensive Drug Abuse and Prevention and Control Act of 1970 banned the import, cultivation and distribution of illicit drugs and placed marijuana together with heroine in schedule I as non acceptable for medical use but potential for abuse according to the federal bureau of justice statistics(1992). On the other hand, the state of Colorado through an amendment in November 2000 passed a legislation that legalized medical use of marijuana in treating cancer, HIV/AIDS, severe nausea and other diseases though with restrictions (Department of public health and environment, 2010). This piece of legislation contravenes the federal law which does not acknowledge marijuana as useful medication. In Colorado, patients and caregivers enroll in state medical marijuana registry and are issued with registry identification card by the state health agency in order to be allowed to use marijuana. But they can possess no more than two ounces of usable form marijuana and not more than six marijuana plants per patient. Bartkowicz had 12 patients’ certificates and cultivated more than 200 plants which clearly mean a violation of the state law as well as federal law prohibiting possession of more than 100 plants. Besides, the patient certificates are confidential and are kept by the state health agency. Furthermore, the article quotes him as having bragged about his profits and ability to operate a grow house without detection. Thus, he was not cultivating marijuana for medical purposes but sells it for a profit. Clearly contravening the law through drug trafficking. Operating within 1000 ft of a school or playground is also among the provisions punishable by federal law. Concurrently, the Colorado law prohibits use of marijuana in a place open to general

War and Terrorism Essay Example | Topics and Well Written Essays - 500 words

War and Terrorism - Essay Example These are some of the factors that the US could have put into consideration before making the decision to get into war with these two countries. The decision to get into war in Afghanistan and Iraq was a reactionary move rather than one that was based on a plan. As a result, United States committed many mistakes which gave the enemies an upper hand in the fight. This explains the reason why there were very many casualties among the US soldiers, an aspect that was not anticipated when the decision was being made. After the September 11 attack, the US was under intense pressure to apprehend the people behind the attack (Boss, 2010). However, the planners never took into consideration the experience of the local fighters in the hostile terrain. Instead, they based their decision on the military power. Furthermore, the US used force rather than intelligence. This made it hard for the US to win the war in both countries. According to Just War Theory, taking human life is wrong and states have a duty to defend their citizens and justice. However, going to war against Iraq and Afghanistan was not the right thing because it led to a war of religions (Boss, 2010). It led to massive killing of innocent people especially women and children, an aspect that increased hatred between people emanating from different religious backgrounds. Initially, people used to exist freely without taking into consideration the religion affiliation of others. However, since the insurgence, the Muslims have taken it upon themselves to protect their religion. Although the war against the two countries was not meant to divide Christians and Muslims, the terrorist groups have been able to win the hearts of some of their fellow Muslim brothers and sisters. As a result, they have been able to use the religion issue to attract more followers and fighters to these groups. Therefore, poor planning by the US escalated the war, an asp ect that explains why the

HRM Essay Example | Topics and Well Written Essays - 500 words - 1

HRM - Essay Example Therefore, HR team needs to focus attention when a job needs to be redesigned. Training and development are the key issues in HR activities. HR team of R. R. Donnelley used training and development method to enhance the productivity. This HR activity also motivates and inspires the employees of Donnelley to work more and generate more production. Quality control and quality checking are also important for a production firm like Donnelley. Six-Sigma and other quality control process has been largely used in their training method. HR team also introduces new technologies in making printing plates and films. It changes the job description of the employees of Donnelley. Training and development from HR team train their employees to adopt new technology. As a result, productivity has increased by 20 percent in last three years. This increment in production also stops to build a new production unit. Therefore, this HR activity is cost effective for Donnelley and increases the efficiency an d effectiveness of the employees. (Mathis and Jackson, 160-164; R.R Donnelley, Delivering Value across the Supply Chain, p.1) Technology involves almost every part of our lives. However, to the extent that our individual lives have been transformed, the business world has developed almost beyond appreciation in the past few decades. Caterpillar is the renowned infrastructure company in the world. Caterpillar is the biggest constructer of construction and mining equipment. In Caterpillar, adoption of new technology is very common. In Caterpillar, we resolve the difficult environmental problem by new technology. Caterpillar has a good record as a technology direction. Caterpillar always used new and advanced technologies to meet their customer’s needs. As an infrastructure company Caterpillar has to use different technologies regarding environmental problems. They adopt many

Accounting Essay Example for Free

Accounting Essay Merchandise inventory is generally valued at the price for which the goods can be sold. reported under the classification of Property, Plant, and Equipment on the balance sheet. reported as a current asset on the balance sheet. often reported as a miscellaneous expense on the income statement. Items waiting to be used in production are considered to be finished goods. merchandise inventory. raw materials. work in progress. In a manufacturing business, inventory that is ready for sale is called store supplies inventory. finished goods inventory. aw materials inventory. work in process inventory. Inventory items on an assembly line in various stages of production are classified as Finished goods. Work in process. Merchandise inventory. Raw materials. Rudolf Diesel Companys inventory records show the following data: Units Unit Cost Inventory, January 1 5,000 $9. 00 Purchases: June 18 4,500 8. 00 November 8 3,000 7. 00 A physical inventory on December 31 shows 3,000 units on hand. Under the FIFO method, the December 31 inventory is $21,750. $21,000. $27,000. $24,000. Rudolf Diesel Companys inventory records show the following data: Units Unit Cost Inventory, January 1 5,000 $9. 00 Purchases: June 18 4,500 8. 00 November 8 3,000 7. 00 A physical inventory on December 31 shows 3,000 units on hand. Under the FIFO method, the December 31 inventory is $21,750. $21,000. $27,000. $24,000. In a period of rising prices, FIFO will have lower cost of goods sold than LIFO. lower net income than LIFO. lower net purchases than LIFO. lower income tax expense than LIFO. The inventory turnover ratio is computed by dividing cost of goods sold by 365 days. verage inventory. beginning inventory. ending inventory. Quigley Companys records indicate the following information for the year: Merchandise inventory, 1/1 $550,000 Purchases 2,250,000 Net Sales 3,000,000 On December 31, a physical inventory determined that ending inventory of $600,000 was in the warehouse. Quigleys gross profit on sales has remained constant at 30%. Quigley suspects some of the inventory may have been taken by some new employees. At December 31, what is the estimated cost of missing inventory? 700,000 $100,000 $200,000 $300,000 Quigley Companys records indicate the following information for the year: Merchandise inventory, 1/1 $550,000 Purchases 2,250,000 Net Sales 3,000,000 On December 31, a physical inventory determined that ending inventory of $600,000 was in the warehouse. Quigleys gross profit on sales has remained constant at 30%. Quigley suspects some of the inventory may have been taken by some new employees. At December 31, what is the estimated cost of missing inventory? $700,000 $100,000 $200,000 $300,000 Cash from sales of merchandise will be recorded in the sales journal. ash receipts journal. purchases journal. general journal. Posting a sales journal to the accounts in the general ledger requires a debit to Cash and a credit to Sales. debit to Accounts Receivable and a credit to Inventory. debit to Sales and a credit to Inventory. debit to Accounts Receivable and a credit to Sales. The process of totaling the columns of a journal is termed footing. ruling. columnizing. sizing. Cross-footing a cash receipts journal means all necessary postings have been completed. each line of the journal has a horizontal total. the columns of the journal have been cross-referenced. he equality of debits and credits in the journal have been proved. Entries in the purchases journal are made without supporting documentation. from purchase invoices. from sales invoices. from the general journal. Principles of an efficient and effective accounting information system include all of the following except cost effectiveness. flexibility. useful output. All of these options are principles. Which of the following is not an advantage of a subsidiary ledger? Puts greater detail in the general ledger. Makes possible a division of labor. Shows transactions affecting one customer or one creditor in a single account. Helps locate errors in individual accounts. Cash equivalents include each of the following except U. S. Treasury bills. bank certificates of deposit. money market funds. petty cash. An example of poor internal control is one person should be responsible for handling related transactions. the accountant should not have physical custody of the asset nor access to it. a salesperson makes the sale, and a different person ships the goods. the custodian of an asset should not maintain or have access to the accounting records. Having different individuals receive cash, record cash receipts, and hold the cash is an example of documentation procedures. establishment of responsibility. segregation of duties. independent internal verification. Storing cash in a company safe is an application of which internal control principle? Establishment of responsibility Segregation of duties Documentation procedures Physical controls Using prenumbered checks and having an approved invoice for each check is an example of segregation of duties. documentation procedures. independent internal verification. establishment of responsibility. An application of good internal control over cash disbursements is check signers should record the cash disbursements. blank checks should be stored in the treasurers desk. each check should be compared with the approved invoice after the check is issued. following payment, the approved invoice should be stamped PAID. Journal entries are required by the depositor for all of the following except bank service charges. an NSF check. collection of a note receivable. bank errors. Cash equivalents are highly liquid investments that can be converted into a specific amount of cash with maturities of 6 months or less when purchased. year or less when purchased. 1 month or less when purchased. 3 months or less when purchased. The financial statements of Gentry Manufacturing Company report net sales of $400,000 and accounts receivable of $80,000 and $40,000 at the beginning and end of the year, respectively. What is the average collection period for accounts receivable in days? 50 times 40 times 80 times 54. 7 times Writing off an uncollectible account under the allowance method requires a debit to Bad Debts Expense. Uncollectible Accounts Expense. Accounts Receivable. Allowance for Doubtful Accounts. The direct write-off method estimates bad debt losses. is acceptable for financial reporting purposes. shows only actual losses from uncollectible accounts receivable. debits Allowance for Doubtful Accounts to record write-offs of accounts. Putnam Companys account balances at December 31 for Accounts Receivable and Allowance for Doubtful Accounts were $2,100,000 and $105,000 (Cr. ), respectively. An aging of accounts receivable indicated that $192,000 are expected to become uncollectible. The amount of the adjusting entry for bad debts at December 31 is $87,000. 297,000. $105,000. $192,000. The interest rate specified on any note is for a day. week. month. year. On February 1, Platt Company received a $9,000, 10%, four-month note receivable. The cash to be received by Platt Company when the note becomes due is $9,300. $300. $9,000. $9,900. The accounts receivable turnover ratio is computed by dividing total sales by ending net accounts receivable. total sales by average net accounts receivable. net credit sales by average net accounts receivable. net credit sales by ending net accounts receivable.

Responsible Executive Compensation for a New Era of Accountability Essa

Compensation and the Chief Executive Officer Executive compensation has come under increasing scrutiny in recent literature in the wake of the growing publicity surrounding managerial failures and executive self-interest. Financial experts have long been examining the problem of aligning the performance of executives with their salaries and benefits. Public discontent with the visible top-heaviness of the compensation structure has brought this issue into the spotlight throughout the business world. Experts point to the flaws of traditional payment schemes and offer a number of different solutions. Shareholder value and the success of the firm can be significantly affected by executive performance. Hence, understanding the advantages and costs of the current trends in executive compensation is crucial to the compensation committee of a Fortune 500 corporation. The compensation committee has a difficult task upon its shoulders. It must construct pay programs that attract and retain the best talent to address the individual organization’s needs. It must design a strategy that generates superior returns for investors, appropriately measure managerial performance, and institute a pay practice which is fair to both employees and shareholders and which really drives business results (Mercer p.4). There is abundant theory and research on the strategies thought to accomplish these goals, and the emerging trends in executive compensation seem to be highly successful. The growing public criticisms of ultra-high executive pay are not unfounded. According to Mr. Meizhu Lui, â€Å"the ratio of CEO pay as a multiple of average worker pay has grown tremendously, from 41 to 1 in 1960 to 411 to 1... ...an Resource Consulting. (Jan. 26, 2004). â€Å"Responsible Executive Compensation for a New Era of Accountability.† Perspective. Retrieved October 14, 2006, from http://www.mercerHR.com/responsibleEC Mercer Human Resource Consulting. (Aug. 9, 2004.). Tackling the Challenge of Aligning Pay with Performance. Perspective. Retrieved October 14, 2006, from http://www.mercerHR.com/perspective. Parrino, Robert. (2002). Rewrapping the package: Managerial incentives and corporate governance. Texas Business Review, 1(5). Retrieved Sept. 27, 2006, from the Business & Company Resource Center database. Traichal, Patrick A., George W. Gallinger, and Steve A. Johnson. (1999). The relationship between pay-for-performance contracting and external monitoring. Managerial Finance, 68(21). Retrieved Sept. 27, 2006, from the Business & Company Resource Center database.

Sexual and Maternal Instincts in James Fenimore Coopers Last of the Mohicans :: The Last of the Mohicans

Cora Munro's Sexual and Maternal Instincts in James Fenimore Cooper's The Last of the Mohicans Cora Munro's relationship with her younger, fairer sister Alice demonstrates a distinct mother-daughter pattern that manifests itself in every interaction between the two women. Throughout James Fenimore Cooper's The Last of the Mohicans, the character of Cora continuously hides her sister's face in her bosom as an indication of undying protection from the ravages of the American frontier. Alice depends on Cora as her champion and defender but, most unmistakably as a mother figure. Cora maintains a immutable position of motherly nurture with her sister, however, when interacting with other frontier characters, Cora shifts her style of human interaction towards a conscious understanding of her gender capacity. Though not overtly sexual, Cora does demonstrate a cognizance of female sexuality and feminine influence on various male characters. Cora does not often demonstrate motherly instinct while practicing the powers of her sex; rather, her authority particular to each sphere man ifests itself during situations of great conflict and tension concerning Alice or, separately, the other surrounding male characters. The narrator refers to Cora's motherly intuition in many instances, but most especially when Alice demonstrates a case of need or dependence. When Alice shows doubt and fear, Cora immediately rushes to protect and soothe her. Cooper writes, "For many moments the elder sister looked upon the younger, with a countenance that wavered with powerful and contending emotions. At length she spoke, though her tones had lost heir rich and calm fulness, in an expression of tenderness, that seemed maternal" (109). Cooper writes clearly of the strong bond that exists between the sisters while illustrating a power relationship that has Cora playing the role of shepherd and Alice as that of a small, helpless lamb. Moreover, Cooper repeatedly shows the character of Alice grasping onto the arm of Duncan Heyward†¹an obvious physical need for refuge and shield†¹while Cora remains free of an explicit male bond and receives the admiration of the remaining men from afar. Alice, the weaker of the two, appeals to her sister for attention while Cora remains aloof and confident. Cooper, at many instances, describes Cora with almost beatific characteristics which heighten her esteem and power as a female character. Her motherly feelings towards Alice verge on the saintly; Cora often rises above common human sensibility and takes on the role of a martyr in the manner that a mother would for her child.

Matrimonial Rights of Women Essay

Islamic law is a very great jurisprudence worldwide, Islamic law is defined as the law according to the Muslim faith and as interpreted from the Quran also known as Sharia law. The sacred law of Islam is an all-embracing body of religious duties, the totality of Allah’s commands that regulate the life of every Muslim in all its aspects. Important feature of Muslim law is the fact that there is no clear separation of Mosque (is a place of worship for followers of Islam) and state. Under Islamic law, the religion of Islam and the government are one. Islamic law is controlled, ruled and regulated by the Islamic religion; a theocracy. Islamic law purports to regulate all public and private behavior including personal hygiene, diet, sexual conduct, and child rearing. Islamic law now prevails in countries all over the Middle East and elsewhere covering 20 per cent of the world’s population. Despite its relative inflexibility, in some ways, Islamic law is superior to other systems of law, such as the preference given to arbitration in civil disputes. Islamic law composed of following elements * Sharia: * Quran * Sunnah of Prophet Muhammad (generally known as Hadith) * Sunnah, literally means path. * The Sunnah of Prophet Muhammad consists of his sayings, actions, approval and disapprovals. * ?Fiqh: * Collection of juridical opinions given by various jurists as they pondered over the day-to-day application of Sharia * ?Fatwa: * Legal opinions (typically non-binding) issued by qualified jurists. * Usually provided as an answer to a specific question. Sharia is based on wisdom and achieving people’s welfare in this life and the afterlife. Sharia is all about justice, mercy, wisdom, and good. Thus, any ruling that replaces justice with injustice, mercy with its opposite, common good with mischief, or wisdom with nonsense is a ruling that does not belong to the Sharia even it is claimed to be so according to some interpretations. The main criticism on Islamic law from the western society is â€Å"Islamic law discriminates women’s rights†. Western society has identified so many women’s right violating incidents occurred in the countries which practices Islamic law or the countries which identify themselves as an Islamic republic. For example the following incidents could be recognized as the discriminatory aspect of Islamic law. Traditionally, the Muslim woman marries at a young age to a man of her father’s choice. A husband is entitled to divorce any time, even against his wife’s will, by merely declaring verbally that this is his intention.Although the image of the egalitarian woman is slowly developing within some more secular Arab states, it remains largely confined to urban centers and upper-class circles. Ritual sexual mutilation of females is still common in rural areas of Egypt, Libya, Oman and Yemen. According to the UN, â€Å"utilization of Arab women’s capabilities through political and economic participation remains the lowest in the world in quantitative terms†¦.In some countries with elected national assemblies, women are still denied the right to vote or hold office. And one in every two Arab women can neither read nor write.† Wife-beating is a relatively common practice in Arab countries, and abused women have little recourse. As the State Department has noted regarding Jordan (and most of the Arab world): â€Å"Wife beating is technically grounds for divorce, but the husband may seek to demonstrate that he has authority from the Quran to correct an irreligious or disobedient wife by striking her.† Abstraction of all above issues points out that most of the restriction on Muslim women connected with their marital life. A patriarchy family system has been formed through Islamic norms and values. however Islamic legal experts and scholars denies the above statement and they strongly argue that Islamic law grants much wider rights to women’s especially in case of marriage life the Islamic women enjoys much wider rights other than non Islamic women’s. Now let’s analyze myths and facts regarding the matrimonial right s provided under the Islamic law. First of all let’s see how Islamic laws treat gender equality. â€Å"And women shall have rights similar to the rights upon them in a just and equitable manner; but men have a degree over them† (Holy Quran2:228). Interpretation given for the above verse by Islamic scholars is the rights of the wives in relation to their husbands are equal to their obligations toward their husbands but men in their obligations toward their wives stand a step further The â€Å"step further† of which the Quran speaks is not a position of greater rank or nobility. The â€Å"step† the Quran makes reference to is the obligatory duty given to the man in the care of the woman; it is not a degree of superiority. Allah ordained men with the responsibility to preserve and solely sustain women. The â€Å"step further† is in no way a form of dominance or preferment. The Quran consistently makes reference to equity, parity, and equilibrium among the genders. It disposes of genders and makes no distinction whatsoever between the superiority or inferiority of men and women. On the contrary, it is the piety of a person that distinguishes him or her by ranks or degrees, not gender or lineage. As stated in this verse â€Å"step further† husband duty bound to maintain his wife, Now let’s see how does Shariah law ensures the Right to Maintenance of a wife. The duty to maintain a wife is the sole responsibility of a husband under Islamic Law. This can be seen in the Quran where it states that: â€Å"Men shall take full care of women with the bounties which Allah has bestowed more abundantly on the former (men, with several special merits) than on the latter (women) , also because they spend a part of (their wealth) to maintain them†¦.† This command is further strengthened by a number of Hadith as follows: Prophet said the following concerning women,   Ã¢â‚¬  And their rights which are your responsibility is to feed and clothed them in accordance to their needs† Hence, from the above it is the duty and responsibility of a husband to support his wife from the day he married her. This responsibility continues as long as they are married to each other. Upon divorce, a husband has to maintain his wife during the iddah period which is approximately 3 months. After the 3 months is completed, a husband may no longer have to support her. Apart from maintenance a woman is also entitled to mutaah (consolidation payment upon divorce) and matrimonial property (harta sepencarian) In case of Maintenance Srilankan Muslim Marriage and Divorce Act provides that any claim for maintenance by or on behalf of a wife, legitimate child or illegitimate child (where both parents are Muslims) falls within the exclusive jurisdiction of the Quazi. A Muslim woman’s right to maintenance during marriage is derived from the concept of nafaqa, which encompasses the provision of basic needs such as food, clothing and accommodation to the wife. In contrast to the Maintenance Act, the husband has the primary obligation of providing support and a wife’s own financial means are irrelevant in determining her claim for maintenance. Maintenance after divorce is not recognized under Muslim personal law. However, the Muslim Marriage and Divorce Act provide three situations in which a divorced wife may claim maintenance: 1. until registration of the divorce; 2. During iddat (the period of time that a divorced wife must remain unmarried); and 3. If such woman is pregnant at the time of registration of the divorce, until she delivers the child. A wife who leaves her husband’s house without valid and sufficient reason is not entitled to claim maintenance from her husband under section 21 of the Muslim Marriage and Divorce Registration Ordinance. In the case of Seyed Mohamed V. Mohamed Ali Lebbe Court held that â€Å"When the woman abandons the conjugal domicile without any valid reason she is not entitled to maintenance. Simple refractoriness, as has been popularly supposed, does not lead to a forfeiture of her right But if she were to leave the house against his will without any valid reason, she would lose her right, but would recover it on her return to the conjugal domicile. What is a valid and sufficient reason for the wife to leave the husband’s home is a matter for the discretion of the Judge. As a general principle a wife who leaves her husband’s house on account of his or his relations’ continued ill-treatment of her†¦. continues entitled to her maintenance â€Å". Custody of the child Shariah law give priority to women’s in case of custody of child, One of the key relevant hadith is the following:, a woman came to the Prophet and said: ‘Truly my belly served as a container for my son here, and my breast served as a skin-bag for him (to drink out of) and my bosom served as a refuge for him; and now his father has divorced me, and he (also) desires to take him away from me.’ The Prophet said: ‘You have a better right to have him, as long as you do not marry again. From this hadith we could arrive a clear understanding that in case of child custody the Mother has the priority. However, if the mother marries again she would generally forfeit her right to custody. This concept in custody which favors to mothers has been adopted in several legal systems which include Muslim law as a personal law. For example in India the first and foremost right to have the custody of children belongs to the mother and she cannot be deprived of her right so long as she is not found guilty of misconduct. Mother has the right of custody so long as she is not disqualified. This right is known as right of hizanat (custody) and it can be enforced against the father or any other person. The mother’s right of hizanat was solely recognized in the interest of the children and in no sense it is an absolute right. Srilankan legal system also follows similar phenomena in regarding the custody of Muslim child which ensures the priority of the mother to keep her children under her custody even without the consent of her husband. In re Wappu Marikar case Wood Renton CJ stated that according to Shafii school, the custody of a girl remains with the mother, not merely until puberty, but till she is actually married; and in the case of a boy, till completion of his seventh year at all events, and from thence until puberty he may place himself under either parent whom he chooses. This case is a clear example to quote that srilankan Muslim law provides a wide safeguard to women’s in regarding the custody of child. Rights on matrimonial property Shariah law clearly defines the rights of women on property. The Muslim woman has always had the right to own and manage her own property. Marriage in Islam does not mean that the man takes over the woman’s property, nor does she automatically have the right to all his property if he dies. Both are still regarded as individual people with responsibilities to other members of their family – parents, brothers, sisters etc. The husband has the duty to support and maintain the wife, as stated in the Qur’an, and this is held to be so even if she is rich in her own right. He has no right to expect her to support herself, let alone support his children or him. If she does contribute to the household income this is regarded as a charitable deed on her part. Because of their greater financial responsibilities, some categories of male relations, according to the inheritance laws in the Qur’an, inherit twice the share of their female equivalents, but others, whose responsibilities are likely to be less, inherit the same share -mothers and fathers, for instance are each entitled to one sixth of the estate of their children, after bequests (up to one third of the estate) and payment of debts. Women are thus well provided for their husband’s support them, and they inherit from all their relations. They are allowed to engage in business or work at home or outside the house, so long as the family does not suffer, and the money they make is their own, with no calls on it from other people until their death. â€Å"Men shall have their share of that which they have earned, and women a share of that which they have earned†¦Ã¢â‚¬  (Quran4:33) From the above verse from Quran married women’s are treated sole owners of their property husband cannot claim any part of her property while marriage exist of dissolved. Moreover Upon marriage the husband is required to give his wife a mahr (dowry) which then becomes her exclusive property. A woman can work for financial gain, without any obligation on her part to contribute to the household expenses. Islam also gives her inheritance rights, making it a requirement for women to get their determined share. Two significant features regarding Muslim women matrimonial property are Mahr and Kaikuli. Mahr is like dowry in other communities which is demand by bride and provided by groom when marriage is solemnized. Mahr is a sole property of wife and husband did not have any interest on mahr property. Even after the dissolution of marriage husband cannot claim the mahr from wife but if there any balance has to be settled on agreed mahr the wife could claim that balance mahr after the dissolution of marriage. kaikuli means any sum of money paid or other movable property given or any sum of money or any movable property promised to paid or given, to a bridegroom for the use of bride, before or at the time of marriage by a relative of bride or by any other person. Husband has the ownership of kaikuli property but he is liable to pay it over to the wife if she demands it, even during the subsistence of the marriage. The obligation is to return the property to his wife whenever she demands it or, if she dies, to her heirs. Rights on marriage and divorce. Marriage in Islam is viewed as an important and sacred union between a man and woman that fulfills half of one’s religious obligations. A well-known passage in the Quran discusses marriage as follows: â€Å"Among His signs is that He created for you spouses from yourselves so that you might find repose with them. And He has placed between you affection and mercy. In that there are certainly signs for people who reflect.† (Quran 30:21). Marriage requirements There are basic requirements for marriage in Islam. First, a couple must mutually consent to the marriage. This requires both a clear proposal and acceptance. A woman also must have a WALI or legal guardian present during the process. If a WALI is not present a woman must be past puberty and competent to make the decision to marry. Brides are also entitled to a dowry that is typically negotiated at the same time as the marriage contract. The dowry is specifically a gift showing love and devotion to the bride. There are two types of dowries a bride is entitled to: the mahr and the MUAKHR, first, the mahr is the dowry given to the bride at the time of marriage before consummation takes place. She is not required to share this dowry and is free to do what she wishes with the gift. The bride is often asked her opinion to make sure she receives a gift she enjoys. MUAKHR is the second type of dowry that is given upon the death of the husband or the couple’s divorce. This is also referred to as the â€Å"deferred† dowry. MUAKHR is meant for both financial support and as a large consequence that the couple should consider when contemplating divorce. In situations of death, this amount is paid out before the estate is divided. If the estate cannot cover the entire amount, the wife is entitled to collect the amount from the husband’s surviving family members who are also heirs to the estate. She can also waive the obligation for any reason, including hardship on her husband’s family. Polygamy The most controversial topic in Islamic law is polygamy some critics say this concept is is a distinct violation of married women rights. However now let’s analyze what Islamic law says about polygamy and polyandry ‘If ye fear that ye shall not be able to deal justly with the orphans, Marry women of your choice, Two or three or four; but if ye fear that ye shall not be able to deal justly (with them), then only one, or (a captive) that your right hands possess, that will be more suitable, to prevent you from doing injustice’. (Quran 4:3) Historically, the practice of polygamy existed before Islam without restrictions. Islam limited the number of wives to four and established clear rules and regulations for the practice to ensure fair treatment of each wife. Polygamy is an option and not a requirement in Islam. As was mentioned earlier, Muslims must follow the laws of the land that they live in as long as it does not contradict the requirements of the faith. Polyandry, or marrying more than one husband, is not permitted to maintain the children’s lineage for purposes of inheritance and protect children’s rights as heirs. Monogamy is the normal practice in the majority of Muslim communities due to the financial and emotional burden it carries. Divorce TALAQ is the word, used in Islamic law for divorce. It is an Arabic word and means â€Å"set free†. It is only in unavoidable circumstances that TALAQ is permitted as a lawful method to bring marriage contract to an end Requirements for divorce in Shariah Law 1. He or she must have reached puberty and be capable of making a decision 2. He or she must be sane, conscious, alert, and free from intoxication or anger 3. He or she must be free from external pressure 4. His or her intention must be clear Divorce must take place after the wife’s menstrual period and no sexual relations have occurred since her period ended. If all the above factors are present, either the husband or wife can pursue a divorce or they can pursue a divorce jointly and amicably. In SriLanka Muslim marriage and divorce act provides clear guide line for the marriage and divorce procedure for Muslims. Most of the provisions in this act accordance with shariah law. In case of consent of the bride did not taken in account for marriage, consent of the bride is deliberate through the WALI (guardian of bride). This provision seems to be a clear violation of women’s right however he movement for Muslim personal law reforms in Sri Lanka from a feminist perspective has been spearheaded by the Muslim Women’s Research and Action Forum (MWRAF), a small group of professional Muslim women continuously emphasis the legislation to bring changes to ensure that the consent of both parties are obtained as an essential condition of a Muslim marriage and to make provision for the bride’s signature, given the fact that there is no space for her signature in the Muslim Marriage and Divorce Registration Form and it is the wali or marriage guardian who conveys her consent on her behalf. However this recommendation has not been taken account by the legislation yet. In case of divorce, second schedule of Muslim marriage and divorce act defines the steps to get a divorce by women which obviously accordance with Muslim Shariah Law. Eventually the authority of implementing the divorce is vest ed with the Quazi. Conclusion Sharia has certain laws which are regarded as divinely ordained, concrete and timeless for all relevant situations. It also has certain laws which are extracted based on principles established by Islamic lawyers and judges. The sharia as interpreted by Islamic lawmakers is believed by Muslims to be merely a human approximation of the true Sharia, which is understood as the divine and eternal correct path. In deriving Sharia law, Islamic lawmakers are not, therefore, actually creating divinely correct or incorrect actions beyond question, but rather attempting to interpret divine principles. Hence Sharia in general is considered divine, but a lawyer’s or judge’s extraction or opinion on a given matter is not, though the process and intention to refer to Allah’s law is divinely sanctioned Muslim laws developed from the shariah law are not merely reflecting shariah principles. It purely based on circumstances, traditions, communal influences and etc. as I stated earlier most of the critics from western society comments that shariah law lays some savage rules regarding women’s. But actually Islamic laws are the pioneer laws which grant wider rights to women’s. this article could only analyze the matrimonial rights grant to Muslim women’s by shariah law apart from this rights shariah laws has given adequate rights on each social activities for women’s. Islam provides rigid guide lines for pleasant domesticity. In Quran most of command orders the men to safeguard the women and to provide them all necessary rights and to treat hem equally. One of my favorite quotes in Quran is â€Å"The most honored of you [male] in the sight of Allah is he who is most righteous of you†: (49:13). Interpretation given by Islamic scholars for â€Å"righteous† is â€Å"maintaining the wife with equal rights† from this verse we could realize how far the Islamic shariah law ensures matrimonial rights of women. Srilankan Muslim law is Constructed from Muslim social and communal structure which consist Islamic shariah law as a core part of it. SriLanka Muslim law deals with almost all social conduct of Muslims. Most of the matrimonial disputes arises in Muslim families has been amicably solved by Quazi courts which operates under Muslim marriage and divorce act. As we have discussed earlier part of this article srilankan Muslim law tries to ensure the married women right and it bound to operate within the criteria of shariah law. However the core concept of shariah law is to prevent party (husband and wife) from exceeding their limits. I had an interview with a Quazi judge who had come across more than 3000 of matrimonial disputes he stated that â€Å"Muslim Marriage and divorce act bound by shariah law is primarily intended to bring a peaceful settlement regarding family issues. It provide safeguard to the married women for an extend, but we are required to act in moral manner which should give remedies for the weaker party (mostly women’s). Moreover most of the divorce application initiated by women’s and their husband are duty bound to provide adequate financial support to them even after dissolution of marriage this is a very essential safeguard for women’s. As per the Muslim law, matrimonial properties of women are entirely belonging to her. Even though I wish some changes should be brought in Muslim law regarding the consent of bride at the time of marriage and the duties of register when he registers a second marriage† -M.I. Abdul Qader Quazi Judge Akkaraipattu From the above statement we could understand Srilankan Muslim law has given matrimonial rights to a Muslim women for an extend. But it should be amended to meet the needs of modern era therefore government should take essential steps to find put the contemporary life style of Muslim people and Srilankan Muslim Law has Amend according to satisfy the modern need of the people. ——————————————– [ 1 ]. Ibn al Qayyim (One Islamic Scholar, d. 1347) [ 2 ]. Arab Human Development Report 2002, NY: UN, 2002. [ 3 ]. U.S. State Department, Reports on Human Rights Practices for 1999. [ 4 ]. Quran: Surah An?Nisa’:3 [ 5 ]. Riwayat Musli [ 6 ]. sec 34,35,36 and 38(2) of MARRIAGE AND DIVORCE (MUSLIM) act [Cap. 134 [ 7 ]. S. C. 565-Board of Kathis Appeal 488 [ 8 ]. 14 NLR 225 [ 9 ]. (Qur’an 4:11) [ 10 ]. sec 47 & 64 of Muslim marriage and divorce act. [ 11 ]. Sowdoona v. Muees 1[(1955) 57 N. L. R. 75; 53 C. L. W. 47.] [ 12 ]. Abu Dawoud, a companion of the Prophet, reported the following: Omair al-Asdee was reported as saying: ‘When I accepted Islam, I was married to eight wives. I discussed this with the Prophet Muhammad who said: â€Å"Keep four only, and divorce the other four.† [ 13 ]. See Hammudah Abd al Ati, Family Structure in Islam 54-56 (American Trust Publications 1977). [ 14 ]. sec29(4) of muslim marriage and divorce act.