Should The Federal Government Place A Cap On Child Support

Many people believe that should the Federal Government place a cap on child support, that support will remain the same throughout the child’s life. In addition, CP’s would argue that the Federal Government should not be involved in such matters, when in fact it has already placed its hand in the pot by seizing federal tax refunds or the denial of a new or re-finance mortgage until the current arrearages are paid in full. It has further been argued by many that child support payments do not cover enough of the current support of the child, let alone cover the extras a child may need now or in the future, therefore, no cap should be placed on child support obligations. As stated above, the CP has the right to ask for modification of a†¦show more content†¦What some of the CPs do not take into consideration is: (1) What happens if the other person loses their job and they are depending on that money for the sole purpose of a specific payment; (2) What happens when the support obligation ends (such as it being factored into a 30-year mortgage); and, (3) What happens when a child needs reoccurring expenses, such as new clothes or school supplies. The child support agencies do not take into consideration if the CP is receiving any type of assistance from a State agency, employment, or other resources in paying their portion of one-half of these expenses. Matter of fact, while the NCP is then requ ired to reimburse the State agency for the TANF, Medicaid expenses, in addition paying the above-mentioned fees, they are not entitled to get the relief of the earned income tax credit per the IRS statutes. In addition, while the NCP is paying child support, plus one-half of the above listed fees, they do not get the tax benefit of the child on their tax return. Currently it is suggested that the Earned Income Tax Credit is being used as a gift rather than a credit for the children for the remaining of the year. As noted by Kelly Phillips Erb (2016), Also on the list? Plastic surgery. More Americans than ever before will be using their tax returns to pay forShow MoreRelatedControl Over Having Children1817 Words   |  7 PagesBoth men and women should have control over when and if, they want to become parents. However, this is easier said than done. There are many ways to prevent or terminate a pregnancy, but are disputed with ethics, religion, and biology. There is a lot of controversy surrounding women’s opinion to be pro-life or pro-choice. One of the most famous examples of government involvement in the matter of women’s reproductive health is Roe v. Wade. In 1973, Ro e v. 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Marketing Theory Case of The Coca Cola Company Free Essays

string(66) " description of Vitamin Water as ‘nutritious’ was misleading\." Introduction This report focuses on specific marketing theory, relevant to The Coca Cola Company, marketing theory include Marketing Orientation, Marketing Mix, Marketing environment and SWOT analysis. The author will make analysis of these theories, with an application to the attitudes and marketing decisions of The Soft-Drinks Manufacturer. Marketing Orientation This is when a company takes into account its customers’ needs when making decisions concerning their services they offer and items of sale. We will write a custom essay sample on Marketing Theory Case of The Coca Cola Company or any similar topic only for you Order Now There are many benefits of doing this, as the product will more likely meet the needs of their targeted audience, therefore consumers will be more willing to by the product, there is more of a guarantee the product will sale. However in previous decades, many businesses have opted for a product-orientation approach, this is when a company is more concerned with the production of the product, and the systems that are used in its production. (The Times 100, n.d) (The Times 100, n.d) states in the recent decades many companies had preferred to be more product-orientated than customer-orientated, because of the increase in competitiveness within the market, these companies that adopted this orientation were losing out, as a company within a competitive market can only should strive to develop products that suit their audience needs, in failing to do so, they will lose customers fast in the competitive market, this demonstrates the need for products to be more consumer focused especially if a company is operating in a competitive marketing environment, if a company prides itself on the quality of its services and products, through the usage of new expensive technologies for example, then it would be understandable as to why they would continue to be product orientated. (The Times 100, n.d) Some companies are adopting both orientations, taking into account both the expectations and needs of the customer as well as the quality of product for the item of sale. According to the source, many companies like Coca-Cola are moving towards market (customer) and product orientation, in doing this Coca-Cola conduct marketing research to find out their consumer interests and desires, in finding this they will make amends to the production of their product depending on what the results show the marketing managers. (The Times 100, n.d) The marketing environment Social-cultural environment This is the environment that focuses on the understanding of their target audience; the study of this environment will help Coca-Cola understand what motivate consumers to buy their soft-drinks. Coca-Cola is also influenced by society views, for instance because of the issues surrounding the among of sugars presented in Food and Drink, and the Food Standards Agency, the production of Coca-Cola drinks now contain less sugars, and any other ingredients that are deemed artificial and bad for Health. (Brassington, Petttitt, 2007) According to sources, the Food Standard Agency had in recent years opted for Drink companies to sell their fizzy drinks in smaller quantities, this was in response to the ongoing obesity crisis in the United Kingdom. ‘Drinks with added sugar such as cans of fizzy pop, should be sold in smaller 250ml cans alongside the standard 330ml, it was recommended.’ (Smith, 2010) a study of the social-cultural environment will also lead to an understanding of the demographics. (Brassington, Petttitt, 2007) Economic/competitive This is the environment that allows companies to identify both macroeconomic and microeconomic situations in the market, the influences are different, it can affect the sources of long-term and short-term finances available to Coca-Cola, the influences can also effect the consumer demand from their customers, for instance the credit crunch had decreased the among of expenditure available to consumers. (Brassington, Petttitt, 2007) during 2008 Coca-Cola had suffered from economic influences due to the crunch, in which it was estimated that their Bottled water products were experiencing less demand, in key markets such as the US and Europe. Because of the credit crunch bottled water had experienced a high sales growth in 2007, but ‘middle-classed wallets were squeezed down by the economic downturn’. (Anon, 2008) How Coca-Cola responded to the influences. Coca-Cola has what is described as a financial muscle, the business was at the time was predicted to not be effected by the ‘economic storm’ as their international competitors, this was arguably because of their successful approach towards brand positioning, which has allowed them to still obtain promotional support, without being disrupted by the economic downturn. (Anon, 2008)Other influences that can be either positive or negative include government policy, taxation, and interest rates. (Brassington, Petttitt, 2007) Technological environment/innovation affecting Coca-Cola and many businesses in general, have had new marketing opportunities, because of the advances of technology, such influences are mostly positive, as the production and manufacturing costs of their drinks are mostly likely to have decreased. (Brassington, Pettitt, 2007) In regard to product of products, technology has also helped increase the product quality, which is important to a company such as Coca-Cola who may focus on product-orientation. For instance, the soft drink’s company experienced new technological advances which allowed them to preserve the fuzziness’ and ice-coldness each of their bottled drinks on sale, ‘By packing new technology into each bottle, so when the cap is twisted off, a mechanism inside will create ice made from the drink itself’. (Hannaford, 2007) Technology has also helped the advancement of more opportunities for promoting the Coca-Cola brand; the company has opened an online website and has been able to advertise on internet websites which would help increase brand awareness. (Brassington, Petttitt, 2007) Political regulatory influences These influences relate to the outside governmental regulatory bodies that have jurisdiction under our national and European parliament to impose restrictions and rules relating to trade and other business operations, such influences include the Advertising Standards Agency, for instance Coca-Cola had to an advertisement banned for ‘claiming it to be nutritious while it contained up to five teaspoons of sugar.’ (Sinclair, 2011)†Because Vitamin Water contained about a quarter of a consumer’s GDA (guideline daily amount) for sugar as well as the added vitamins, we considered that the description of Vitamin Water as ‘nutritious’ was misleading. You read "Marketing Theory Case of The Coca Cola Company" in category "Essay examples"† (Sinclair, 2011) this demonstrates the impact, as the company had to recall their advertising campaign. To conclude most of these regulations that have jurisdiction over Coca-Colas operates are enforced by law to ac t as regulators, other regulatory bodies include, trade associations, the EU and the local and national parliament. (Brassington, Petttitt, 2007) Marketing Mix The marketing mix strategy is a marketing tool used by many businesses, it helps managers develop their product to suit their customer needs, the tool helps the business set pricing strategies and promotional strategies which are variable, meaning that the company can make changes to their mix to match the external influences such as the economic downturn, the marketing mix is controllable itself, it allows Coca-Cola to adapt more efficiently to environmental influences of the market. (Palmer, 2009, 2004) Why is it needed? The marketing mix is needed to match the mix elements to the consumer needs; they are the ‘ingredients to achieve the desired outcome of the consumers.’ (Palmer, 2009, 2004) Each of the elements relate to one another, for instance pricing (considered the most important mix element), would largely concern the product it self, the quality of the product determines the pricing, if it is a product of high quality then the company may adopt a premium pricing strategy for example, this would also determine the promotion mix element, audiences are different, the premium pricing strategy may influence the business to target wealthy customers, who value high quality premium products or services. As well as pros, which highlight the positive things a marketing mix strategy can do for The Coca Cola Company, there are also negative aspects of it, issues which put the customer first, such as with the developments of quality services can become lost, to combat this disadvantage it is suggested that there should be an ‘adoption of a more holistic approach by marketing managers to respond to their customer needs’(Palmer, 2009), it would be recommended that managers focus on a product-led approach to marketing. (Palmer, 2009) Product For Coca-cola, their main product on offer is soft drinks. With regard to the production of the soft drink itself, the main element to their products on offer is Coca-Cola. The Coca-Cola company is an international global business, and has more than just one product within the soft-drinks market, other products include Fanta and Sprite all owned by the Coca-Cola Company. (n.d, Sharma, Kumar) Their Products on offer help the company, to motivate the consumer in purchasing the drink. It can be intangible (a service) or tangible, in this case Coca-Cola are providing tangible products. This mix will allow the Soft drinks company to moderate the quality, packaging, quantity of size, all to satisfy their consumers. The moderation is important, it allows Coca-Cola to design for instance their Packaging for different seasons, such as the Christmas season in which they make changing to the style in order to get people into the Christmas spirit, this encourage sells, it demonstrates the changes in the mix allows the company to keep up with marketing opportunities in the marketing environment, it also helps develop their brand image. (Palmer, 2009) Place (Distribution) This mix, allows The Coca Cola Company to make sure their products are available in convenient places, wherever the consumer prefers to purchase the items, it allows the company to make new distributions, if their marketing research suggest their target audience prefer to purchase their items in new places. (Palmer, 2009) This mix allows Coca Cola to amend their distributional strategies in place, depending their target audience preference. A good distributional strategy is crucial as an ineffective strategy will impact negatively on the companies’ turnover figures. In marketing distributional decisions, markets must focus on whether the costs of such distribution is affordable and how close the customers are to receiving the product. Marketing managers have an option to adopt strategies such as direct and selective distribution, Coca-Cola products are available in large supermarkets and vending machines, this indicates an intensive distribution, as it is available anywhere a t any time (24hr petrol shops) anyplace. Recommendation for efficient distributional channel Coca Cola distributes their products to a wide variety of retailers; therefore this would indicate a need for an efficient management of distribution. (Brassington, Petttitt, 2007) The company as a manufacturer would need to deal with stock controlling, transporting their soft drinks products, and finding warehouse facilities for their products. Pricing This is the most important mix of all, it is important as adopting the wrong pricing strategy would lead to a loss of profits, however a good pricing strategy, which is affordable to target customers would lead to higher turnover for The Coca Cola Company. The Pricing mix varies from other Ps, as the other mainly evolves around company expenditure decisions. The Coca-Cola Companies’ Competitive Pricing Strategy According to sources, the Coca-Cola Company currently adopts a competitive pricing strategy. (Sharma, Kumar, n.d,) this is when companies set their prices according to the current market price, The marketing had become more competitive with operating companies such as Pepsi entering the market; this forced the company to adopt a competitive pricing strategy in order to stay the cheapest in the market. In this current period, along with their competitive strategy the firm has also had to make les expenditure on their manufacturing process, and more expenditure on their advertising to keep consumer interest from rivals. (Sharma, Kumar, n.d,) Cost-Based Pricing strategy Originally they were operating within a niche market, before other competitors such a Pepsi had emerged, because of the new market for Soft drinks, the company did not have to adopt a competitive pricing strategy, instead adopting a cost-based pricing strategy, in which ‘a fixed sum or a percentage of the total cost is added (as income or profit) to the cost of the product to arrive at its selling price’. (Business Dictionary, n.d) Recommendation on Good Pricing Strategies ‘If the selling price of a product is set too high, a company may mot achieve its sales volume targets. If it is set too low, volume targets may be by achieved, but no profit earned.’ (Palmer, 2009) In order to adopt good pricing strategies, there will need to be some evidence such from marketing research as to what consumers will expect to pay. Many companies face hard pricing decisions, as pricing cannot be determined alone with the consideration of target audiences, it would be recommended that firms consider the marketing environment, as consumers’ needs changes depending on the current external environment, and the ‘interaction of market forces’. (Palmer, 2009) the pricing strategy is also variable, the company can make on-going changes to their pricing strategy, however such a minor difference can cause a significant change to revenue, e.g. Lower or higher profits. (Brassington, Petttitt, 2007) Promotion This mix is used to help with the communication of the companies brand to the customers, through sale promotional strategies, sponsorship and through (PR) Public Relations. This mix helps Coca-Cola decide on their advertising expenditure. (Palmer, 2009) Promotional Decisions The promotional strategies along with product and distributional strategy all need to be considered together in order for the company to make better decisions in their mix, it all lies down to evidence, which should give good estimations on their customers likely spending habits and where to target these customers. Coca-Cola through promotional campaigns want to demonstrate how good their brand is, this can be done through various strategies, such as personal selling (Coca-Cola Stalls at public events) , sales discounts (in shopping centres) Research has shown that, Coca-Cola tends to spend large sums on advertising, for instance in 1987 the company made an expenditure of around ?140 million, in television, radio and Printing publications. (Boy, JR, Walker, JR, 1990) This kind of mass media advertising is essential, as most of their customers are likely targeted this way, it helps keep up their brand image, and in attracting new potential customers. Free tasters are also a good strategy as the company brings out new versions of its drinks; this will lead to a new consumer base, and will help generate more loyalty. SWOT Analysis This is the study of strengths, weaknesses and threats (SWOT) This is analysis is needed so that Managers can understand the main threats and opportunities, it helps to get an overall view as to whether the business is profitable or not. It helps with the anticipation of future developments for the company. The SWOT doesn’t include assets of the business; it highlights opportunities for success and potential failure (Kotler, Wong, Saunders, Armstrong, 2005) Strengths The Coca-cola has been operating within the market for decades, it was once a niche market for the company, this indicates power-over competitors in relation to its brand image, it has been in the ‘game’ for years, and therefore, there is a high public awareness of their products. ‘Coke is the world’s largest non-alcoholic beverage company. Coke sells more than 500 brands of beverages. The company operates five geographic segments: Eurasia Africa, Europe, Latin America, North America, and Pacific.’ (Seeking Alpha, 2011) The company is still experiencing a higher profit margin, for these reasons the company has ambitions to ‘double revenue by 2020. They believe that volume will be by the fast-growing markets and improvement in North America.’ (Seeking Alpha, 2011) Weaknesses: In order for a business to survive weaknesses need to be identified and then appropriate cautions will need to be put in place so that, any weaknesses are reduced significantly so that they no longer pose a disadvantage to the company. (Kotler, Wong, Saunders, Armstrong, 2005) The Coca-Cola Company has been able to remain profitable in their many years of operating as a company. As identified before, the Advertising Standards Agency and Food Standards Agency had imposed restrictions on their advertising campaign because of the among of sugar used in their products, this demonstrates a disadvantage for the company, these restrictions could lead to lesser profits, their soft-drinks generally aren’t good for their consumers. For these reasons the company may experience negative publicity which would be a disadvantage. Opportunities: New markets: The Coca Cola had begun operating in the bottled water market, because of the growth, in which the UK market for bottled water alone has an estimation of near to ?1.4 billion. (British Bottled Water, 2009) this is an opportunity because it opens the company to new audiences increasing their brand image. Threats: There are many threats that are imposed upon organisations, such as the ability of Pepsi, (Coca-Cola’s closet rival), to take over the Soft-Drinks industry. The fact that Coca-Cola has to adopt a competitive pricing strategy shows that there is major competition within the market. Other substituting non-alcoholic beverages also pose a threat to the company; such products sold by Starbucks can threaten the profitability of the soft-drinks company. With the ongoing regulations imposed by the Food Standards Agency and (ASA) consumer may put their health first and choose healthier soft-drink alternatives, which would cause a lowering of turnover for the company. The fact that there are competitive pricing strategies between the likes of their rivals Pepsi also imposes the likeliness of customers ignoring both companies and choosing even cheaper alternatives such as Sainsbury’s and Asda branded Cola.(Kotler, Wong, Saunders, Armstrong, 2005) Brand management Coca-Cola company main asset is their brand image, it is important in retaining their customers. Brand management involves the enhancing of ones brand, keeping customer interest and expanding to new audiences. To do this requires a lot of attention to the customers, getting them to remember the ‘name, term, sign, symbol design or a combination of these that identifies the maker or seller of the product or service.’ (Kotler, Wong, Saunders, Armstrong, 2005) Brand management is needed, as it increases a company’s ability to get a consumer to add and worship its name and value its quality of product, fending off other competitors by teaching the customer, that their brand is better. There is also an advantage for suppliers, it allows them to Coca Cola understands the importance of its brand image, through the overly use of promotional campaigns and various attempts at direct, and personal selling. It has been said the firm prefer to spend more on its promotional campaigns than its manufacturing costs. The firm has generated a brand image through its logo, which evidently always uses the colour red, in doing this they are reminding customers of their existence whilist increasing their awareness. Branding strategies The Coca-Cola Company has introduced major soft-drink of different kinds into the market, each kind has a different image, and this demonstrates an individual branding strategy, through the usage of new brand names for the various new products they have introduced over the years. There are many advantages in doing this, it increases their audience and allows the company to work on new brands, however these new products such as Fanta do not include the original branding, and therefore it could lead to their loyal customers forgetting the Coca-Cola image. Conclusion To conclude, The Coca Cola company has implemented good strategies, the managers of the company clearly understand the importance of meeting its customer needs, and enhancing its brand image to retain and remind customers of its good brand, hence the need for such a large expenditure on promotional campaigns, it utilizes the marketing mix well, through the adoption of competitor pricing strategy, it realizes its success can be easily threatened by competitors such as Pepsi, and substitute non-alcoholic beverages such as Coffee and tea. Through its current attitudes and good usage of the marketing mix variables, it is certain this business will continue to dominate and likely double their revenue as they have plan to do so by 2020, however external influences such as social cultural and economic influences could lead to a failure, regulatory bodies imposing restrictions could stop the business from reaching its potential if it continues on producing ‘misleading’ adverti sements, however the worldwide recognition of its branding and along with individual brand images, this demonstrates the business has the potential to reach their goal. Reference and Bibliography Books: Palmer, A (2009) Introduction to Marketing. Oxford University Press Brassington, F Pettitt, S Essentials of Marketing, FT Prentice Hall 2nd edititon Doyle, P. Marketing Management and Strategy, Prentice Hall Kotler, P. (2006) Marketing Management Prentice Hall 12th Edition Boyd, W. H, Walker, C. (1990) Marketing Management: A strategic Approach International Student Edition IRWIN publishing Kotler, P, Wong, V, Saunders, J, Armstrong, G (2005) Principles of Marketing 4th European Edition Published by Pearson prentice Hall Internet Sources: The Times 100 ‘Market and Product Orientation’ http://www.thetimes100.co.uk/theory/theory–market-product-orientation–211.php [Accessed March 25th 2011] Smith, R (2010) ‘Sell fizzy pop in smaller cans: Food Standards Agency’ http://www.telegraph.co.uk/health/healthnews/7527712/Sell-fizzy-pop-in-smaller-cans-Food-Standards-Agency.html {Accessed March 25th 2011] anon, 2008 Focus – Leading water brands hit by credit crunch http://www.just-drinks.com/analysis/focus-leading-water-brands-hit-by-credit-crunch_id95738.aspx {Accessed March 25th 2011] Sinclair, L (2011) ‘Coca-Cola in Hot Water Over Nutritious Ad’{Accessed March 25th 2011] Hannaford, K (2007) ‘New Technology by Coca-Cola allows ice-cubes to form in bottles of Sprite: TEC’ http://www.techdigest.tv/2007/09/new_technology_1.html {Accessed March 25th 2011] Sharma, S Kumar, S (n.d) 4ps Analysis of Nestle and Cadbury Dairy Milk Pvt. Ltd. Delhi Business School {Accessed March 25th 2011] http://www.scribd.com/doc/31376062/MARKET-SEGMENTATION-AN [Accessed 1st April 2011] Anon, n.d â€Å"Coca-Cola Case Study.† 123HelpMe.com. [Accessed 1st Apr 2011] . Seeking Alpha (2011) ‘Just One Stock: Returns, Cash Flow, Emerging-Market Potential for Coke’s World-Class Beverage Brand†http://seekingalpha.com/article/263186-just-one-stock-returns-cash-flow-emerging-market-potential-for-coke-s-world-class-beverage-brand [Accessed 1st Apr 2011] British Bottled Water (2009) http://www.britishbottledwater.org/vitalstats.html [Accessed 1st Apr 2011] http://www.scribd.com/doc/16945054/marketing-plan-of-coca-cola [Accessed 1st Apr 2011] http://www.scribd.com/doc/9995196/Swot-Analysis-of-Coca-Cola [Accessed 1st April 2011] How to cite Marketing Theory Case of The Coca Cola Company, Essay examples

Contemporary Accounting Theory for Pengurusan -myassignmenthelp

Question: Discuss about theContemporary Accounting Theory for Pengurusan. Answer: Introduction The presence of a strong regulatory environment in the financial reporting is essential to ensure that needs of the users of the financial statements are adequately met. The regulatory framework overviews and monitors the procedures used by business entities for developing their general purpose financial reports. It is required to be implemented by the business entities for ensuring that the information given in the relevant economic area is reliable and have consistency with the requirement of the financial reporting standards (Boelens, 2004). There are large numbers of companies that are established in home country as well as in other countries, which make highly important for these companies to adhere with all the regulatory requirement of financial accounting and prepare their financial statements that can be accepted at international level with any major discrepancies. Regulatory framework also increases the confidence in the financial reporting process and also regulates the be havior of companies towards their investors. The regulation capture theory states that regulations are manipulated in order to fit the requirement of those who are impacted by those regulations (Evans, 2012). The report, in this regard, provides a discussion of the regulatory framework in developed countries like Australia and Singapore. Report also includes discussion on the regulatory capture theory and characteristics that show that regulatory environment might have been captured. Literature review of regulatory environment for financial reporting in Australia and Singapore The major issues or problems find in each of countrys regulatory framework of financial reporting As reported by the Financial Reporting Council established under the Australian Government there are many fundamental issues in the regularity environment of financial reporting. It has been found that there are range of different thresholds in different entity types that have inconsistent reporting and audit requirements. The differences in these thresholds and reporting requirements is not due to the different risk characteristics or any other factors that best describes the reasons of this issue. There are many differences for the audit requirement under different class of entities (Wirth Mattessich, 2006). There are some entities that requires audit to be performed by the registered company auditors while there are some companies that requires audit to be performed by only the member of Chartered accountants ANZ, CPA or IPA (Nobes, 2011). The regulatory framework of financial reporting developed by the respective bodies in Australia has many persuade problems that make it diffic ult for the different entities to choose which reporting standard is applicable on them or which standards are not applicable on them (Zeff, 1993).There is major issue related with the reporting requirements for different type of entities. Entities that are listed, not listed, government companies and other entities that defined as the reporting entities are required to lodge the financial reports on the public records (Wirth and Mattessich, 2006). All the reporting entities provide general purpose financial report with application of all the standards while there are some reporting entities that applies only the full recognition and measurement requirements with minimum disclosure. Entities that are not reporting entities have been provided relief from providing general purpose financial statements with full disclosure and they can submit special purpose financial reports (Haswell, S McKinnon, 2003). The Singapore Financial Reporting Standards (SFRS) framework was first introduced in year 2012 by the Accounting Standard Council (ASC). The MFRS is fully compatible with the international financial reporting standard (IFRS) but there are certain issues that provide relief to certain category of entities. There is no certain reporting standards developed by the ASC but there are separate standards for each category of entities. There has been major issue that gives rise to conflict with the treatment of the Islamic Banking and Finance in relation to measurement, recognition and disclosures (Saudagaran, S. Diga, 2002). The main problem is that Islamic banking regulations are based on Syariah that does have compatibility with the SFRS framework. As reported by the Hanefah and Singh (2012), there are no major issues found in the Singapore reporting framework. Author has claimed that Singapore is on the right track with no consistent issues with the regulatory framework and over the tim e Singapore Accounting Body will built more strong financial reporting framework (International Monetary Fund, 2004). Working of Regulatory Environment in each of the selected Countries Both the selected countries have their own regulatory body that governs the practices of financial reporting in their respective countries. In Australia, Australian Accounting Standard Board (AASB) governs the regulatory environment of financial reporting and provides the standards that meet the compatibility with IFRS accounting standards. While in Singapore there is Accounting Standard Council that develops and governs the accounting reporting requirements. AASB has provided fully compatible accounting regulatory framework and accounting standards that fully compatible with the requirement of the IFRS but there are some inconsistency in regards to favor provided to some special class of entities in relation disclosing requirements and preparation of financial statements (Tanaka, 2007). So it is important that AASB must review their accounting framework legislation and make the required changes so that all these inconsistency can be removed. In Singapore there is no combined account ing framework for all the entities but they have separate legislation for different class of entities. It is suggested that all the legislation must be combined to form the proper framework that is fully compatible with the IFRS (Financial Reporting Council, 2014). Progress of both countries in adoption IFRS framework As reported by the AASB, Australia has adopted the IFRS from 1 January, 2005 and it was decided by the FRC Board in year 2002. The AASB framework of financial reporting has made the required changes in order to comply with the IFRS but there is some inconsistency with the IFRS that requires review and certain changes in upcoming years. In Singapore there is no proper accounting framework and it is developing phase to adopt the IFRS in the existing accounting regulatory framework (Cortese, Corinne Irvine, Helen, 2010). Regulatory Capture Theory and Characteristics Indicating that Regulatory Environment is Captured The theory of regulatory capture was given by George Stigler, an economist, to describe the impact of the regulatory bodies on the industries that they are regulating. The theory has stated that regulatory capture occurs when a regulatory agency that was established to promote public interest act to provide benefit to the industry that it is regulatory in contrast to maximize public interest. The public interest agencies that are controlled by the industry for which they were established to regulate are known as captured agencies. The theory has regarded the regulatory agencies to be dominated by the producers that acts in accordance to their needs and requirements (Gaffikin, 2005). Thus, they are utility maximizes, that is, they aims to maximize their profit by marinating their political power. Thus, they seek to act in a direction that promotes the welfare of the groups who are positively impacted by their regulatory decisions. As such, regulatory agencies are captured by the inter ests of the specific groups that are regulated by them and as such they aim to maximize their wealth (Evans, 2012). The characteristics indicating that a regulatory environment is captured are subsidies realized by specific industry groups, restricting the entry of the new firms, suppressing the substitute and competitive products, encouragement of complementary products and fixation of price (Godfrey Smith, 2005). The theory of regulatory capture can be effectively understood in the context of the public choice theory asp per which the actions of the government bodies are influenced by maximizing their own welfare. Thus, the regulatory goals established by the captured agencies are developed to maximize their own wealth or income and thus they serve private interests in comparison to the public interests. As such, the theory can be used for examining the behavior of the regulatory agencies in different environment and thus predicting whether it is being captured or not (Conceptual Framework for Financial Reporting, 2014). Analysis of Australia and Singapore environment using Capture Theory The Australian Financial Reporting Council decision to comply with the International Financial Reporting Standards (IFRS) is to improve consistency of Australian accounting standards in the year 2005. The decisions has largely shocked the business community as the council has declared to comply with IFRS standards at a time when Australia has developed most efficient financial reporting system. Thus, it has been cited that the change proposed by ASIC is under the political initiatives for serving the interests of the various political bodies and therefore the Australian regulatory bodies are regarded as being captured (Jones Higgins, 2006). The political bodies include the different agencies that are benefitted from the proposed changes in the Australian financial reporting framework. The AASB mainly aims to comply with the IFRS as per the European Union (EU) goals adopting international accounting standards. As such, Australia is aiming to secure its competitive position in the int ernational market by adopting IFRS (Sacer, 2011). The adoption of such a change seeks to provide maximum benefit to the foreign investors as they can easily compare the performance of the companies on the basis of IFRS standards. As such, it would helps in seeking foreign investment and promoting the growth of the Australian business companies. In addition to this, the industrial sector in Australia would realize the cost benefit involved in reconciling of financial statements between various reporting regimes (Zarb, Pagiavlas, 2003). Therefore, it can be said that Australian financial reporting environment is being captured by the regulatory bodies that aims to secure the competitiveness of the Australian business companies. However, the regulatory bodies are not placing emphasis on the negative implication such as loss of competitive advantage of Australia due to its efficient financial reporting framework (Lonergan, 2003). On the other hand, the financial reporting framework in Singapore is regarded to be less captured as it is mainly aiming to serve public interest rather than private interest of the associated party groups. The Accounting Standards Council (ASC) is largely held responsible for developing accounting standards in the country. It is developed as per the public interest in accordance with the Singapore corporate governance and financial reporting framework. The ASC has adopted Singapore Financial Reporting Standards, the financial Reporting Standards (FRS) and a spate set of financial reporting standards for small business entities of SRRS (Embong Rad, 2013). In addition to this, ASC has also developed accounting standards for charities, co-operative societies. Thus, ASC is acting in the interest of promoting public welfare rather than seeking to cause benefit to Singapore business companies for maximizing its own personal motive of wealth or income. Therefore, it can be said that Singa pore financial regulatory environment is less captured in comparison to the Australian financial reporting environment (Martnez-Ferrero, 2014). Conclusion Thus, it can be stated form the overall discussion held in the report that there are wide differences between the financial reporting system of Australia and Singapore. The Australian Reporting Council is emphasizing on complete compliance with IFRS standards for promoting the global competitiveness of Australia. This is largely directed by the political influence of the EU and thus AASB is seeking to gain benefits of IFRS through its compliance in the Australian financial reporting system. Therefore, there is a presence of regulatory capture in the Australian financial reporting environment because the regulatory bodies in Australia are seeking for their own benefits through promoting the growth of the Australian business companies. They are not emphasizing on ensuring the presence of accountability and reliability within the financial reporting framework and only on boosting the growth of the Australian companies on an international level. This is not a good sign for Australian rep orting environment as it will tend to weaken the financial reporting framework within the country in the long-term. On the other hand, the financial reporting framework within Singapore is more transparent and accountable as compared to that in Australia. The Accounting Standards Council (ASC) in Australia has developed Singapore Financial reporting Standards as per IFRS but is not emphasizing on its adoption for realizing benefits through improving the competitiveness of Singapore companies at international level. There is also separate set of standards for small entities as per their regulatory environment and therefore there is presence of more reliability and transparency within the business operations of Singapore companies. As such, it can be stated that financial reporting environment in Singapore is less regulatory captured as the regulatory bodies are emphasizing to promote public rather than private welfare. References Boelens, S. (2004). Quality of Financial Reporting: measuring qualitative characteristics. Institute for Management Research. Conceptual Framework for Financial Reporting. (2014). Retrieved 9 April, 2018, from https://www.aasb.gov.au/admin/file/content105/c9/ACCED264_06-15.pdf Cortese, Corinne Irvine, Helen J. (2010) Investigating international accounting standard setting : the black box of IFRS 6. Research in Accounting Regulation 22(2). pp. 87-95. Embong, Z. Rad, E. (2013). International Financial Reporting Standards and Financial Information Quality: Principles versus Rules-based Standards. Jurnal Pengurusan 39, pp.93 109. Evans, M. (2012). The Financial Reporting Environment, Reporting Discretion, and Earnings Management: US GAAP vs. IFRS. Kelley School of Business. Financial Reporting Council. (2014). Retrieved 9 April, 2018, from https://www.frc.gov.au/documents/publication/financial-reporting-taskforce-2015/ Gaffikin, M. (2005). Regulation as Accounting Theory. Accounting Finance. Godfrey, J. Smith, I. (2005.) Regulatory Capture in the Globalization of Accounting Standards.Environment and Planning. Haswell, S McKinnon, J. (2003). IASB standards for Australia by 2005: capitulation or Trojan horse?Australian Accounting Review13(1), pp.816. International Monetary Fund. (2004). Singapore: Financial System Stability Assessment, including Reports on the Observance of Standards and Codes. Retrieved 9 April, 2018, from https://www.imf.org/external/pubs/ft/scr/2004/cr04104.pdf Jones, S. Higgins, A.D. (2006). Australias switch to international financial reporting standards: a perspective from account preparers. Accounting and Finance 46, pp. 629652. Lonergan, W. (2003). The emasculation of accounting standard setting in Australia. Jassa, pp. 6-12. Martnez-Ferrero, J. (2014). Consequences of financial reporting quality on corporate performance. Evidence at the international level. Economia 41(1), pp. 49-88. Nobes, C. (2011). IFRS Practices and the Persistence of Accounting System Classification. Abacus 47 (3), pp. 267-283. Sacer, M. (2011). The regulatory framework of accounting and accounting standard-setting bodies in the European Union member states. Economics and Business 39(4), pp. 394-409. Saudagaran, S. Diga, J. (2002). The Institutional Environment of Financial Reporting Regulation in ASEAN. The International Journal of Accounting 35(1,) pp. 1-26. Tanaka, G. 2(007). The Influence of the Cultural, Legal, Economic and Financial, Historical and Political Factors on the Accounting System: Peruvian Case. Accounting 7, pp. 25-45. Wirth and Mattessich. (2006). Accounting books of Argentina: publications, research and institutional background. Spanish Journal of Accounting History, 4, pp.137-154. Zarb, B. and Pagiavlas, N. (2003). Adoption of international accounting standards : antecedents, processes and outcomes. Journal of Academyof Business and Economics 1(2), pp. 1-11. Zeff, S, A. 1(993). International accounting principles and auditing standards. European Accounting Review 2, pp. 403410.

The Deterioration Of Salem During The Witch Trials Essays

The Deterioration of Salem During the Witch Trials The Deterioration of Salem During the Witch Trials The deterioration of Salem's social structure precipitated the murders of many innocent people. Arthur Miller's depiction of the Salem witch trials, The Crucible, deals with a community that starts out looking like it is tightly knit and church loving. It turns out that once Tituba starts pointing her finger at the witches, the community starts pointing their fingers at each other. Hysteria and hidden agendas break down the social structure and then everyone must protect themselves from the people that they thought were their friends. The church, legal system and the togetherness of the community died so that children could protect their families' social status. Being isolated from any other group of people with different beliefs created a church led Puritan society that was not able to accept a lot of change. The church was against the devil, at the same time it was against such things as dancing and other premature acts. The reputation of the family was very important to the members of the community. When the girls were caught dancing in the woods, they lied to protect not just themselves but the reputation of their families. They claimed that the devil took them over and influenced them to dance. The girls also said that they saw members of the town standing with the devil. A community living in a puritan society like Salem could easily go into a chaotic state and have a difficult time dealing with what they consider to be the largest form of evil. Salem's hysteria made the community lose faith in the spiritual beliefs that they were trying to strictly enforce. The church lost many of its parishioners because the interest of the town was now on Abigail because people wanted to know who was going to be named next. When the church was trying to excommunicate John Proctor, there were not enough people at church to do it. The people were getting misled so far as to leave a dagger stuck in the door of their minister's house: "Tonight, when I open my door to leave my house--a dagger clattered to the ground...There is danger for me."(128) were Parris' exact words. With the conveyer of God fearing for his life there was no longer anyone but Abigail to lead the community. The justice system is designed to protect the people that it serves but during the trials the accused witch had two choices, death or imprisonment. The punishment of death was given to all people that pleaded not guilty; the other punishment was to plead guilty and go to jail. John Proctor gave his view of the justice system when he said "I like not the smell of this 'authority' "(29). "And do you know that near to four hundred are in the jails from Marblehead to Lynn, and upon my signature?"(85) said Danforth, describing the number of people that were in jail on charges of witchcraft. There were so many people executed that Hale commented "there are orphans wandering from house to house; abandoned cattle bellow on the highroads, the stink of rotting crops hangs everywhere..."(130) Salem was turning into a ghost town. With Abigail controlling the community, the church no longer getting the whole town to prayer, and an unjust legal system, it is natural that the people were in a state of total chaos. The unexplained was caused by the devil, so some members of Salem used the unexplained to their advantage. Mrs. Putnam told the truth when she said, "There are wheels within wheels in this village, and fires within fires!"(26) Mrs. Putnam did her share of spreading rumors after she heard that the girls were flying, so she asked Parris "How high did she (Abigail) fly, how high?"(11). These rumors happened because people did not want any blame put on to themselves. This 'passing the buck' made people start fighting with one another such as Corey charging Putnam of having his daughter accuse a resident of witchcraft in order to get Corey's land. Abigail used her power of getting people to listen to her to her advantage when she charged Proctor's spouse with being a witch so Abigail could live with John. This again proves that Abigail had control of the town and the unexplained turned neighbor against neighbor. The social breakdown in Salem was the major factor in the tragedy that took the lives of many innocent people. There was more than one tragedy in The Crucible. The first was the murdering of many innocent people, and

Whirlwind Essays - The Rush Limbaugh Show, American Christians

Whirlwind Essays - The Rush Limbaugh Show, American Christians Whirlwind Subject: English Book Report/Review (See I Told You So, Rush Limbaugh) It is not very often that a person has his own national television show, radio show, and two books that have been on the New York Times Best Seller List. Rush Limbaugh happens to be one of these unique people, his radio show is popular, his television show has the largest audience for a program of its type and his new book is one of the best of its kind. Limbaugh always backed up his comments with facts or statistics. While the book was informative and factual, it was also very humorous. See, I Told You So was definitely a conservative use of 363 pages. Without question, Rush Limbaugh is a spokesperson for a conservative majority within the United States. His book follows what he says on his radio and television programs, which is a conservative and republican view on issues. A few of the things he stresses in his book are that conservatives are the silent majority and President Clinton cannot ruin this country in four years. Although he stresses that conservatives are the majority, he says that liberals are trying to regain control by forcing the public schools get rid good things like the Bible and competition, and replace them with Outcome-Based Education. Most importantly, we need to motivate people to pursue excellence and not feel sorry, pity and coddle underachievers. While the purpose of his book is to express these views, he also covers many other topics from the environment, to Dan's Bake Sale. The spectacle was enough to drive a stake through the heart of liberalism (p.101), says Rush Limbaugh about Dan's Bake Sale. Sixty-five thousand people flocked to Fort Collins, Colorado for what was called Rushstock '93. This all started as a quest for Dan Kay to make $29.95 for a subscription to The Limbaugh Letter and escalated to a full day event that even Limbaugh attended. While Rush Limbaugh discusses many different controversial and serious issues, he manages to make it entertaining. He makes these serious issues amusing by sarcastic comments and pionting out the irony in government today. Parts of the book are made for just entertainment like the Politically Correct Liberal Dictionary and the Lies, Lies chapter in which Limbaugh backs up his theory that, the Clinton administration, has cataloged an avalanche of false hoods with 7 pages of Clinton's major contradictions. Rush Limbaugh makes many controversial comments throughout his book, but instead of just commenting, he supports what he says. An example is, when he talks about the environment. He uses references to scientific studies, other than just speculating. Limbaugh states, Most scientists say a supernova 340,000 years ago disrupted 10 to 20 percent of the ozone, causing sunburn in prehistoric man.... Man has never done anything close to the radiation and explosive force of a supernova.... if prehistoric man merely got a sunburn, how are we going to destroy the entire ozone with our air conditioners and under arm deodorants and cause everybody to get cancer.... (p.178) I thought this book was very intresting. I attribute this sucesss to the fact that rarly has there been a radio/TV commentator who consistently makes sense on so many subjects: taxess, environmentalism, animal rights, crime, education, the inner cities, extreme feminism, government regulation and Congress. See, I Told You So is a serious and important book, but Rush Limbaugh, whatever your opinion of his politics, is an marvelous entertainer.

The Nature-Culture Divide

The Nature-Culture Divide Nature and culture are often seen as opposite ideas- what belongs to nature cannot be the result of human intervention and, on the other hand, cultural development is achieved against nature. However, this is by far not the only take on the relationship between nature and culture. Studies in the evolutionary development of humans suggest that culture is part and parcel of the ecological niche within which our species thrived, thus rendering culture a chapter in the biological development of a species. An Effort Against Nature Several modern authors- such as Rousseau- saw the process of education as a struggle against the most eradicated tendencies of human nature. Humans are born with wild dispositions, such as the one of using violence to achieve one’s own goals, to eat and behave in a disorganized fashion, and/or to act egotistically. Education is that process which uses culture as an antidote against our wildest natural tendencies; it is thanks to culture that the human species could progress and elevate itself above and beyond other species. A Natural Effort Over the past century and a half, however, studies in the history of human development have clarified how the formation of what we refer to as culture in an anthropological sense is part of the biological adaptation of our ancestors to the environmental conditions in which they came to live.Consider, for example, hunting. Such an activity seems an adaptation, which allowed hominids to move from the forest into the savannah some millions of year ago, opening up the opportunity to change diet and living habits. At the same time, the invention of weapons is directly related to that adaptation- but from weapons descend also a whole series of skill sets characterizing our cultural profile, from butchering tools to ethical rules relating to the proper use of weapons (e.g., should they be turned against other human beings or against uncooperative species?). Hunting also seems responsible for a whole set of bodily abilities, such as balancing on one foot as humans are the only primates that can do that. Now, think of how this very simple thing is crucially connected to dance, a key expression of human culture. It is then clear that our biological development is closely tied to our cultural development. Culture as an Ecological Niche The view that came to be most plausible over the past decades seems to be that culture is part of the ecological niche within which humans live. Just as snails carry their shell, so do we bring along our culture. Now, the transmission of culture seems not to be directly related to the transmission of genetic information. Certainly the significant overlap between the genetic makeup of humans is a premise for the development of a common culture that can be passed along from one generation to the next. However, cultural transmission is also horizontal among individuals within the same generation or among individuals belonging to different populations. You can learn how to make lasagna even if you were born from Korean parents in Kentucky just as you can learn how to speak Tagalog even if none of your immediate family or friends speak that language. Further Readings on Nature and Culture The online sources on the nature-culture divide are scarce. Luckily, there are a number of good bibliographical resources that can help out. Here is a list of few of the more recent ones, from which older takes on the topic can be recovered: Peter Watson, The Great Divide: Nature and Human Nature in the Old World and the New, Harper, 2012.Alan H. Goodman, Deborah Heat, and Susan M. Lindee, Genetic Nature/Culture: Anthropology and Science Beyond the Two-Culture Divide, University of California Press, 2003.Rodney James Giblett, The Body of Nature and Culture, Palgrave Macmillan, 2008.

Zappos Term Paper Example | Topics and Well Written Essays - 1000 words

Zappos - Term Paper Example During the period of past 9 years, the brand has greatly evolved to new heights. The objective of the company is essentially to provide the customers’ with best services online not only shoes as the product but also in other categories. The vision of the company reflects that out of total sales, 30 percent of retails trade will be made through online. Furthermore, the company’s vision also replicates that best services will be offered to the end customers’. The company deals in the sales of clothing and shoes through online. Its primary revenue is gained from the sales of shoes that contribute around 80 percent of the entire business. On analyzing the company background, it can be observed that Zappos is sells around 50,000 varieties of shoes within the market. The company believes in the ‘loyalty business model’ along with ‘relationship marketing’. The vital reason behind the acceleration of the company’s growth can be considered as its repeat customers. Moreover, the company has not invested much in the advertising aspect; in-fact the word-of mouth has ensured extensive growth and development. It is also famous for its reputation pertaining to customer service. For example, every new employee being hired within the corporate office requires a vigorous training of weeks on customer loyalty. This training is the initial phase and compulsory for all the employees before they enter into the actual workplace (Zappos, 2013). Four Problems Being Faced By Zappos Every organization in the present business environment faces an assortment of challenges. It has been recognized that an organization trading through online website faces certain viable challenges as compared to traditional ‘Brick-and-Mortar’ organizations. The persistent risk of online organization is hacking of the information. Zappos being an online company also faced the problem of hacking. It has been ascertained from a news report that t he hackers got hold of around 24 million of customers’ personal information. This has created an immense problem for the company. In relation to hacking, the customers’ of the company have filed a suit against it. The management of Zappos wanted the matter to get into settlement pertaining to the terms of service. However, the court overruled the petition and the company was asked to present in the court for trial session (Thomas, 2012). Another major problem faced by the company that it needs to overcome is recognized to be the traditional one way thinking. According to the company CEO Tony Hsieh, the organizational culture tops the priority list than customer service. For any organization to sustain, both the aforementioned requirements are necessary. Only focusing on effective organizational culture without rendering proper customer service might lead to adverse intricacies. Organizational culture and customer satisfaction facilitate to establish a concurrent relati onship (Edwards, 2012). In keeping with Zappos, another problem relates with ordering shipment. It has been recognized that the intense security check of Zappos also creates numerous problems for the customers pertaining to shipment. Problem pertaining to the order shipment has significantly affected the customer base of the company. The hurdle in the continuous and steady flow of cash within the company is another problem that has taken place within the problems’ purview. Technologies being applied within the company are not that effective in tracking the customers’ security alert and receive instant cash against the services being paid (Hsieh, 2010). Action Plan for Zappos In order to mitigate the problems being faced by the comp

Sustainability Assessment Assignment Example | Topics and Well Written Essays - 3000 words

Sustainability Assessment - Assignment Example Sustainable building methods are building methods that do not deplete the resources of the environment, but rather can be supported by them. The concept of sustainable development and sustainable building methods are no longer new. In Our Common Future (1987) the World Commission on Environment and Development (WCED) states that, "sustainable development is development that meets the needs of the present without compromising the ability of future generations to meet their own needs." The document, popularly known as the Brundtland Report goes on to state that the term needs gives priority to "the essential needs of the worlds poor" and that, inevitably, limitations are placed on sustainable development by "the state of technology and social organisation," the environments capacity, and consideration of future needs and circumstances. Sustainability, be it in project design or international development, must not deplete the asset stock of the natural environment. Therefore, sustainable development can be defined as development that the environment can support without depletion or degradation both in the present and in the future. Beyond this, sustainability means more than environmentally friendly development. Sustainability consists of a triple bottom line. The environment is one of three considerations that include also the economy and society at large. The concept of sustainability is no longer new. The concept of sustainable building methods is newer but also no longer new. However, the theoretical development of a concept and its application do not occur coincidentally. Beyond the concept of sustainability, sustainable building methods need to be developed and implemented to realize the concept of sustainable building in practice. Finally, metrics have to be developed to determine the relative sustainability of comparative methods and the overall sustainability of a given technique or structure. According to Integral Sustainability, the concept

Analysis on Guy de Maupassant’s The Necklace Essay Example for Free

Analysis on Guy de Maupassant’s The Necklace Essay There is a great deal in keeping and evoking good and rational values. This is the chief lesson of that famous short story titled ‘The Necklace’ written by Guy de Maupassant (1) in the late Eighteenth Century. This short story tells about the proud-turned-tragic life of Madame Mathilde Loisel who dreams of an aristocratic status in life so that she would be able to experience the patrician lifestyle of some of her Parisian female friends. The life of Madame Mathilde Loisel shares a moral story that one has to have the right and proper moral values in order not to be blinded by empty materialism and pompous luxurious lifestyle. This means that there are more valuable intangible things in life that cannot be acquired by money; they can only be obtained by having rational insights and principles in life. These precious things are our human values. Human values cannot be measured by any material or monetary estimation, nor can they be taken away so easily like any commodities in the market. This means that if one possessed the right and rational values, he/she cannot be deceived by any fine and worldly things. But this does not mean that one has to denounce materialism totally. Â  The Necklace (Maupassant 5) centers on the covetous life of Madame Mathilde Loisel who is not satisfied with her middleclass position in life. Her secret sorrow is her not having all the material lavishness she desires around her. She hates the impoverished people who worked their bodies like animal just to eat three times a day. Most of the time, she spends the day thinking herself as a wealthy chatelaine who basks in the praises and admiration of people around her. She wants to be the center of attraction, and the only way to achieve this is to have expensive and luxurious garments and jewelry. Â  Madame Mathilde Loisel’s husband, Monsieur, cannot satisfy her desire in life since the latter’s salary as a clerk in the Ministry of Public Instruction is not enough to even buy her an expensive evening dress for a ballroom party. The night that changed her life forever comes when her husband receives an invitation to an official social gathering at the Ministry. Stricken by her desire to be the center of attraction at the said party, Madame Loisel is troubled because she has no appropriate elegant outfit and ornaments for the party. Luckily, her husband buys her a new dress taken from his own savings, while she borrows a stunning diamond necklace from her friend, Madame Jeanne Forestier. That night, Madame Loisel catches the attention of all the guests and even high-ranking officials because of her beauty. She enjoys the fleeting moment as the center of attraction at the dance party. However, her tragedy begins upon realizing that her diamond necklace is missing. They try to look for the missing necklace but to no avail. Â  Because of her lingering pride, the Loisel couple decides to purchase a matching diamond necklace as replacement for the lost necklace of her friend. The new diamond necklace that worth thirty-four thousand francs costs Madame Loisel her entire inheritance and the couple also incur huge debts. As a result, Monsieur and Madame Loisel have to work extra jobs in order to make both ends meet. After ten years, Madame Loisel is now older, shabbier, and less refined from a decade of physical work. Still proud and appearing tough, Madame Loisel still has the audacity to her old associates that she had once lost a diamond necklace. In the end, she is deeply depressed when she is informed by Madame Forestier that the long lost necklace is just a replication costing not more than five hundred francs. Had it not been for her covetousness and immodest desire for finer things, Madame Loisel would not have suffered her sorry fate. Her story is never new to people during her time, much more to people in this contemporary era. Today most people live beyond their means just to please others, or just to show others that they can afford to buy trendy stuff and hi-tech gadgets like cell phones and gaming gizmos. This only means that one has to have the rational and proper values so as not to be blinded by things of material value. These values may include industry, patience, humility, discipline, contentment, respect for others, and sense of self. People like Madame Loisel lack most of these good, rational qualities. If Madame Loisel only had the right values, she would have been content of what she has. But make no mistake, it is not wrong to desire for material things as long as you have the capacity to obtain them. To a person with proper values, he/she will have to work first before coveting for material objects around him/her. Â  One has to be patient in his/her work. If one wants a particular product displayed in a fashion boutique, he/she has to work hard for it. Having the right values, a person cannot be easily swayed by the tempting material luxuries around him— what he will do is to take it as an inspiration to improve his status in life. Reference: De Maupassant, Guy. The Necklace. Dramatic Publishing,

A Fairy Tale :: creative writing

He knew that his first prey, the firebird, lived high up in the trees in the heart of the forest. Like lightening, they were hard to miss, and the piercing of its beak left a burn that could never be forgotten. Suddenly, the boy heard a shriek, and he whirled his head to see the blood-red bird swooping toward his face. Panicking, the boy lunged for the ground, and for the net that the wise man had given him. He hurled it at the bird - and missed. The bird, angry, made another giant swoop at the boy - and tore its flesh as it flew straight into the blade of the boy's sword. That was one creature taken care of. His next target, the freezing spider, could be either much harder, or much easier, the boy knew not which. The spider could not run, or jump, unlike some of its relatives, but it was harder to find, and its poison froze the human blood and made its victims helpless, lying on the ground shivering until the arachnid finally took pity on his prey and ate it. He tried not to think about it.  Ã‚  Ã‚  Ã‚  Ã‚  Instead the boy thought of ways to attract his prey; if he could get it to come to him, the killing would be easier - and definitely much safer. The freezing spider would eat any kind of flesh it could, but it was well known that the spider loved most to eat the flesh of humans. Well, what should he do? Obviously bait was safer than waiting for an attack, so the boy pulled out his dagger and held it to his upper arm. That was when he saw the grey bristles of the freezing spider. It was sitting quietly on a nearby shrub, its back toward the boy. Holding back a sigh of relief, he took one quiet step toward his prey, holding the dagger high, and stabbed it through the spider before it knew what hit it. A little less active a kill than the firebird, but just as exhilarating. Now the only victim left in this task of the boy's was the netherworld wolf, and what a creature. About the size of a pig, these dogs could tear up a man in two minutes flat, or so it wa s said. However, being the largest of the creatures made it the easiest target.

An Essay on Clinical Negligence

An Essay on Clinical Negligence â€Å"We have always thought of causation as a logical, almost mathematical business. To intrude policy into causation is like saying that two plus two does not equal to four because, for policy reasons, it should not. † (Charles Foster NLJ 5/11/2004 page 1644). To what extent do you consider that Charles Foster is correct in that causation and clinical negligence should be a â€Å"mathematical business† and the courts have, by introducing matters of policy, confused what should be a logical approach? Introduction: In the article of â€Å"It should be, therefore it is†1, its author, Charles Foster examined the surprise House of Lords judgment in Chester v Afshar2, what he described as â€Å"an exercise in legal creativity that abolishes the requirement for causation in any meaningful sense. † To discuss the above issue, one must consider the legal requirements of clinical negligence. In order for a patient to succeed in a claim for clinical negligence against his doctor, he must be able to satisfy three requirements: first, he must establish that a duty of care was owed by the doctor or hospital to himself; second, he must prove that the doctor has breached that duty of care by failing to reach the standard of care required by the law; lastly, the patient must prove that his injury was caused by the doctor’s negligent act. Each of these requirements for negligence will be considered as the strict requirements for a successful claim of the patient suffering from an adverse event in a medical context. These steps were referred by Charles Foster as the logical â€Å"mathematical business† 3towards establishing the causation in a clinical negligence case. Is Chester’s case a relaxation of the causation requirements? To discuss this statement, one must consider whether the breach of duty causes the harm to the patient. Even if a doctor breaches his duty of care by falling below the standard of care, a patient can only recover his damages if he can prove that breach has caused some harm to him. 1. â€Å"It Should Be, Therefore It is† (2004) 154 New Law Journal 7151. 2. [2004] UKHL 41. 3. Charles Foster New Law Journal 5/11/2004, p. 644. If the doctor breaches his duty of care, but the patient suffered no injury, or would have suffered an identical harm regardless of the doctor’s failing, then the doctor is not proven negligent. This can be illustrated by the case of Barnett v Chelsea and Kensington Hospital Management Committee4. In this case, the doctor ha s breached his duty of care to the deceased man by not examining him personally, but the action for clinical negligence failed, because even if the patient had been seen by the doctor, the arsenic poisoning was regarded as too far advanced for an antidote to be life-saving. In other words, by the time the patient arrived at the hospital, he was destined to die irrespective of the actions or negligent omissions of the doctors. Although his doctor failed to meet the requisite standard pf care in treating him, this did not in itself cause any harm to the patient. 4. There are two ways of interpreting this causation requirement. On the one hand, there exists a reasonable principle that a person should not be held liable for damage which he did not cause. On the other hand, there is no legal evidence for incompetent medical care unless the patient can prove that the doctor’s action indeed caused some identifiable harm. The particular patient is Barnett should have been attended by a doctor, but the fact that he was not subject to compensation. In recent years, the English legal system has recognized that a very strict application of the causation requirement can result in injustice for the patient and therefore there have been gradual moves towards a relaxation of this requirement. In Bolitho v City & Hackney Health Authority5, for instance, a strict application of the traditional causation test of â€Å"but for† – that is the harm would not have been caused but for the doctor’s clinical negligence- was self-evidently not satisfied. It could be recalled in this case the doctor failed to attend the patient but argued that, if she had indeed attended, she would not have provided the treatment (intubation) which could have save the child. Therefore, it is crystal clear that the harm of the child’s death would have occurred even if the doctor had met her duty of care by attending the patient. Despite the court was not willing to settle for this conclusion and instead enquired into whether the doctor’s intended failure to intubate if she had attended would have been clinically negligent in itself. This implies that it was considered by the court at all is an indication that, if some serious harm has occurred, the courts will take into considerations the entire circumstances of the case before coming to the conclusion as to whether the causation requirement has been satisfied. 4. [1968] 1 A11 ER 1068. 5. [1997] UKHL 46, HL. The approach can be seen even more controversially in the 2004 case of Chester v Afshar6, which Charles Foster has made his comment on as mentioned. This case involved a doctor’s clinical negligent failure to warn a patient about the risk inherent in a medical procedure. There exists a need for the patient’s consent to medical treatment to be fully informed. The complication with respect to causation arose because the patient admitted that she would have still undergone the surgery even if she had been warned about the risks of paralysis which unfortunately materialized during the medical procedure. Therefore, the doctor’s failure to disclose this risk, although a breach of his duty of care, did not on the strict application of the causation requirement, cause the harm suffered by the patient. When Chester reached the House of Lords, the House was divided on the issue of causation. The Court of Appeal, taking a strong and pragmatic approach, held that the claimant could succeed by applying conventional causation principle. Therefore it could be said that the claimant’s injury had resulted from receiving a particular operation at a particular time. If the defendant had warned her about the risks, she would not have that particular operation- she would have had an operation (with the same risks) at a later date. If she had had this later operation, in all probability, the very small risk of disability would not have happened. On this basis, it could be said that the defendant’s failure to warn had led to the claimant’s disability. However, the House of Lords did not find this kind of approach attractive. As Lord Hoffman put it, the approach of the Court of Appeal was: †¦about as logical as saying that if one had been told, on entering a casino, the odds on the number 7 coming up were only 1 in 37, one would have gone away and come back next week or gone to a different casino. The question is whether one would have taken the opportunity to avoid or reduce the risk, not whether one would have changed the scenario in some irrelevant detail. †7 In the House of Lords, both the majority and minority rejected r easoning of the Court of Appeal and held that the claimant could not succeed in proving causation on conventional principles. For the minority (Lord Hoffman and Bingham), this was sufficient to dispose the case. However, the majority went on to state that, for policy reasons, the traditional rules of causation ought to be relaxed to allow the claimant to 6. [2004] UKHL 41 7. [2005] 1 AC 134, per Lord Hoffman, at paragraph 31. succeed. Central to their Lordship’s reasoning was the need to give effect to the right of a patient to make an informed choice about whether and when to undergo medical treatment. In law, this right was made possible by a doctor’s duty to warn the patient about any significant risks involved in the medical treatment. There would therefore be injustice if breach of this duty did not lead to a remedy. If the doctor were not made liable for such a breach, the duty to inform the patient about significant risks would, as Lord Hope put it, be a â€Å"hollow one†. His Lordship said: â€Å"The function of the law is to enable rights to be vindicated and to provide remedies when duties have been breached. Unless this is done the duty is a hollow one, stripped of all practical force and devoid of all content. It will have lost its ability to protect the patient and thus to fulfill the only purpose which brought it into existence. On policy grounds therefore I would hold that the test of causation is satisfied in this case. †8 Lord Steyn shared this view that the vindication of the patient’s rights was the overriding considerations: â€Å"Her right of autonomy and dignity can and ought to be vindicated by a narrow and modest departure from traditional causation principles†¦This result is in accord with one of the most basic aspirations of the law, namely to right wrongs. †9 On policy grounds, therefore, Lord Hope, Steyn and Walker held that the test of even though they agreed with Lord Bingham and Hoffman that this required a departure from the traditional principles. The simple fact that the patient’s injury was â€Å"intimately involved with the duty to warn†10 was sufficient for Lord Hope, while Lord Walker emphasized that the doctor had failed in his professional duty and the patient â€Å"has suffered injury directly within the scope and focus of that duty†. 11 In summary, the two dissenting Lords emphasized that Miss Chester had failed to prove that the doctor caused her injury. Lord Bingham said that â€Å"she cannot show that the clinical negligence proved against Mr. Afshar was, in any ordinary sense, a cause of her loss†12 and Lord Hoffman noted that â€Å"on ordinary principles of tort law the 8. 2005] 1 AC 134, per Lord Hope, at paragraph 87. 9. [2004] 4 A11 ER 587, per Lord Steyn, paragraph 24-25. 10. [2004] 4 A11 ER 587, per Lord Hope, paragraph 87. 11. [2004] 4 A11 ER 587, per Lord Walker, paragraph 101. 12. [2004] UKHL 41, per Lord Bingham, paragraph 9. defendant is not liable†. 13 Both of these j udges therefore held that Miss Chester could not recover damages with respect to Mr. Afshar’s negligent disclosure. Even the judges in the majority acknowledged that the traditional causation requirement had not been satisfied in this case. Lord Hope, for instance, who gave the leading judgment, accepted that â€Å"a solution to this problem which is in Miss Chester’s favour cannot be based on conventional causation principles†. 14 The majority allowed Miss Chester to recover damage based on some vague policy reasons. Lord Hope elaborated that the key question for the House of Lords was â€Å"whether in the unusual circumstances of this case, justice requires the normal approach to causation to be modified†. 15 Lord Hope further explained that â€Å"the function of the law is to enable rights to be vindicated and to provide remedies when duties have been breached. Unless this is done, the duty is a hollow one, stripped of all practical force and devoid of all content†. 16 Lord Steyn shared this view that the vindication of the patient’s rights was the overriding consideration: â€Å"Her right of autonomy and dignity can and ought to be vindicated by a narrow and modest departure from traditional causation principles†¦This result is in accord with one of the most basic aspirations of the law, namely to right wrongs. †17 As a result, the consequence is that where there is a breach of duty to disclose and the plaintiff suffers from . he actual harm he or she should have been warned about, then a claim for damages is more likely to succeed. The patient would recover if they would have deferred the procedure. The plaintiff no longer have to demonstrate that he or she would have refused the procedure completely if he or she had been told about the undisclosed risk. The adaptation of the causation requirement in Chester v Afs har has been the subject of considerable debate and criticism. Green18, for example, argues that the law of torts â€Å"is concerned not with compensating those who have suffered loss as a result of the defendant’s breach of duty†. This very point is emphasized by Lord Bingham in his dissent when he argues that â€Å"a claimant is not entitled to be compensated, and a defendant is not bound to compensate the claimant, for damage not caused by the negligence complained of†. 19 To some extent this is a convincing argument. 13. [2004] UKHL 41, per Lord Hoffman, paragraph 32. 14. [2004] UKHL 41, per Lord Hope, paragraph 81. 15. [2004] 4 A11 ER 587, per Lord Hope, paragraph 85. 16. [2004] 4 A11 ER 587, per Lord Hope, paragraph 87. 17. [2004] 4 A11 ER 587, per Lord Steyn, paragraph 75. 18. Sarah Green, â€Å"Coherence of Medical Negligence Cases: A Game of Doctors and Purses†. (2006) 14 Med Law Rev. 1, p. 4. 19. Chester v Afshar [2004] 4 A11 ER 587, paragraph 9. Miss Chester was awarded full damages for the injury she suffered even though this injury was not really caused by the doctor’s actions, which seems unjust. However, the point which is missed here is that the doctor’s negligent non-disclosure did cause a different loss to Miss Chester. Green20 argues that Miss Chester â€Å"lost nothing of value†, but I believe this is not true: she lost her right to make an autonomous choice about her medical treatment. In daily clinical practice, autonomy with respect to healthcare requires that a patient is fully informed about the medical treatment before he or she can consent to it. On the other hand, the right to refuse consent to medical treatment, which is protected in both English common law and international human right law, requires that an informed choice be made by the patient. In Miss Chester’s case, she was denied of this particular right. She agreed to undergo the surgery in ignorance of its risks and true nature. Her right to autonomy was therefore denied. Green’s opposing view can be explained as follows: â€Å"A patient’s dignity and right to decide is protected by the law of tort’s recognition that a doctor has a duty to warn, not by the readiness to override causal considerations in the claimant’s favour. If a breach of that duty to warn causes the patient no loss, then a finding of no liability does not violate that right. It merely serves as an acknowledgment that the patient’s inability to exercise that right did not, on this occasion, causes any harm†. 21 A fundamentally different viewpoint of this situation is taken here. The inability to exercise a right to autonomy is regarded as a harm in itself, regardless of the actual physical injury resulted. This rights-based approach means that Mason and Brodie22 are correct to regard the award of full damages to Miss Chester as inconsistent with the House of Lords’ modified approach to causation as follows: â€Å"One can understand the concern to allow the plaintiff to vindicate her rights. However, the measure of damages allowed does not, in truth, reflect the loss suffered because, at the end of the day, the loss lay in an invasion of autonomy per se, and an award of full damages can be said to over-compensate. 23 20. Sarah Green, â€Å"Coherence of Medical Negligence Cases: A Game of Doctors and Purses†. (2006) 14 Med Law Rev. 1, p. 14. 21. Sarah Green, â€Å"Coherence of Medical Negligence Cases: A Game of Doctors and Purses†. (2006) 14 Med Law Rev. 1, p. 9-10. 22. K Mason and D Brodie, â€Å"Bolam, Bolam- Wherefore Are Thou Bolam? † (2005) 9 Edin LR298, p. 305. 23. K Mason and D Brodie, â€Å"Bolam, Bolam- Wherefore Are Thou Bolam? † (2005) 9 Edin LR298, p. 305. The House of Lords judgment in Chester v Afshar represents a significant departure from the traditional requirements of a negligence action. It is an imperfect the emphasis upon vindication of the patient’s rights is insufficiently explained and justified. But it is also encouraging from a human rights perspective to see this judicial recognition at the highest level that causation requirements should not act as a barrier to recovery where a patient’s rights have been infringed during the provision of medical care. Manson and Laurie24 refer to a trend to â€Å"assist the plaintiff over the causation hurdle in medico-legal cases†25 and, given the great hurdle still in place with respect to proving a breach of the duty of care, this should in general be welcome. Andrew Grubb26 argues that the majority in Chester made the right decision: â€Å"It is difficult to argue with [the majority’s] reasoning. It would undermine the rule and be unjust for a doctor to require a patient to show that she would never have a particular procedure in the future. It is also counterintuitive to think that because the patient may run the risk in the future- by agreeing to and having the procedure- the negligence is not connected to her injury. At worst, she will be exposed to a small risk of injury which is unlikely then to eventuate. She had in a real and immediate sense suffered injury that she would not otherwise have suffered. That should be sufficient to establish a causal link†. 27 If Miss Chester‘s loss is better described as the loss of the right to make an informed consent, rather than exposure to a risk which she would have avoided if given proper information, it could be argued that damages should be directed towards compensating her for this deprivation of autonomy, rather than for the physical injury she suffered. It is interesting that the majority in Chester did not consider the possibility of making a â€Å"conventional award† as they had done in Rees v Darlington memorial NHS Trust28, for the patient’s loss of autonomy. The majority awarded Miss Chester full damages for physical injury, despite the fact that their judgments describe the real loss in this case as the deprivation of the right to make an informed choice. As 24. JK Mason, A McCall Smith & G Laurie, Law and Medical Ethics, 7th edit, (Oxford, Oxford University Press, 2006), p. 39. 25. JK Mason, A McCall Smith & G Laurie, Law and Medical Ethics, 7th edit, (Oxford, Oxford University Press, 2006), p. 339. 26. â€Å"Consent to Treatment: The Competent Patient†, 31-203 in A Grubb with J Laing(eds), Principles of Medical Law, 2nd edition, (Oxford, Oxford University Press, 2004), p. 200. 27. â€Å"Consent to Treatment: The Competent Patient†, 31-203 in A Grubb with J Laing(eds), Principles of Medical Law, 2n d edition, (Oxford, Oxford University Press, 2004), p. 200. 28. [2003] UKHL 52. J Kenyon Mason and Douglas Brodie29 point out, this may mean that Miss Chester was over-compensated: â€Å"However, the measure of damages allowed does not, in truth, reflect the loss suffered because, at the end of the day, the loss lay in an invasion of autonomy per se, and an award of full damages can be said to over-compensate. What is, in some ways, surprising is that, the solution adopted in Rees v Darlington Memorial NHS Trust was not applied here. There, the requirements of distributive justice meant that damages should not be awarded to compensate the plaintiff for the loss that ad arisen as the result of a failed sterilization operation†¦The solution adopted was to award a â€Å"modest† conventional sum by way of general damages to acknowledge the infringement of the plaintiff’s autonomy by the fault of the defendant†. 30 The possibility of a conventional award was mentioned by Lord Hoffman, in his dissenting judgment: †I can see that there m ight be a case for a modest solatium. †31 In the end, he rejects this solution for two reasons: it would be difficult to settle on an appropriate amount, and on the grounds of costs, the courts would be an unsuitable place to pursue what would always be a modest award. Effectively, then, the consequence of Chester’s case is that autonomy-based right to make an informed consent is so important that doctors who fail to warn patients about material risks associated with treatment may have to indemnify patients should those risks materialize, despite the exercise of all proper skill and care in carrying out the operation, and critically, despite the fact that the patient admits that they would have been prepared, in fact, to knowingly run this risk on another occasion. Difficulty in proving causation: The full impact of the House of Lords’ relaxation of causation principles in Chester v Afshar remains to be seen. There are a number of reasons why the causation requirement raises particular difficulties in actions for negligence non-disclosure of relevant information. 29. â€Å"Bolam, Bolam- Wherefore Are Thou Bolam? † (2005) 9 Edin Law Rev. p. 298-305. 30. â€Å"Bolam, Bolam- Wherefore Are Thou Bolam? † (2005) 9 Edin Law Rev. p. 298-305. 31. [2004] UKHL 4, per Lord Hoffman, paragraph 34. 32. â€Å"A warning about causation† (1999) 115 Law Quarterly Rev. 1-27, p. 23. 33. â€Å"From Informed Consent to Patient Choice: A New Protected Interest† (1985) 95 Yale Law Journal 219. 34. â€Å"From Informed Consent to Patient Choice: A New Protected Interest† (1985) 95 Yale Law Journal 219. First, a successful claim in negligence for failure to disclose a material risk is in practice synonymous with strict liability for medical mishaps. Informed cons ent therefore becomes a route for patients to seek financial compensation for unfortunate but blameless medical outcomes. Doctors who exercised all reasonable care and skill in performance of an operation will be found liable for the consequences of an accident which they could have done nothing to prevent just because their pre-operation disclosures were inadequate. As Peter Cane32 explains, â€Å" whatever the ideological basis of the duty to warn (or, in other words, the interest which it protects), its importance in practice lies in providing a basis for imposing liability for physical injury not caused by clinical negligence†. Secondly, because the claimant must prove that the inadequate disclosure caused her injury, cases only come before the courts where the patient has not been informed about the risk of an adverse outcome which has then materialized. Adequate information is not, however, confined to disclosure of risks. In order to exercise meaningful choice, it is important that the patients are told about alternatives to the proposed treatment. As Marjorie Maguire Shultz33 explains, negligently depriving the patient of choices will rarely result in the sort of damage or injury which is recognized in tort law: [P]reemption of patients’ authority by doctors may also give rise to injuries that are real but intangible, or to physical outcomes that are arguably not â€Å"injurious† except from the individual’s vantage point. These outcomes may be excluded from negligence doctrine’s definitions of harm. Thus, a patient not told about a method of sterilization that is more revers ible than the one performed may have difficulty convincing the court that non-reversibility is a cognizable physical injury. A patient who alleges that, properly informed, she would have chosen a lumpectomy rather than a radical mastectomy might find it hard, under existing negligence rules, to characterize the successful operation that removed her breast and eradicated her cancer as having â€Å"injured† her. Similarly, the patient with a desire to go home or to a hospice to die, who is instead maintained alive by hospital machinery, might have difficulty establishing â€Å"injury† under definitions of an interest in physical well-being rather than choice†. 34 Thirdly, â€Å" cause† appears to have acquired a rather special meaning in failure to warn cases, Peter Cane has explained, the doctors in these cases rarely â€Å"caused† the injury in question â€Å"in the central sense of the word â€Å"cause† as it is used outside the law†, because â€Å"failure to warn of a risk does not â€Å"cause â€Å" the materialization of the risk†. Rather the injury has usually been caused by an unfortunate and inherently unlikely combination of circumstances, and the doctor simply created the situation in which this extraordinary sequence of events could occur. The question of whether a doctor should be liable for a failure to disclose a risk is more accurately stated as whether she should be liable for creating the situation in which an accidental injury might or might not occur. Conclusion: There is an elegance to a legal structure that requires doctors to owe a â€Å"single comprehensive duty† in negligence covering diagnosis and treatment, and the associated obligations to inform. Diagnosis and treatment are essentially the exercise of the medical professional skills and therefore fall fairly into the arms of negligence. The duty to inform, however, seeks to protect the patient interest in self-determination. This seems more fairly addressed by an action that is complete with the injury to the interest protected. Such an action would be more akin to an action in battery. The fact that legal action for inadvertent misinformation in relation to the inherent risks/benefits of treatment lies in negligence rather than in battery leaves a legal structure that has some tension within in it. Where battery, constrained as it is by touching, is an ill-fitting robe negligence barely covers the mischief. In English law, negligence actions for negligent misinformation have seen this tension expressed as a strong dissent by Lord Scarmen in the case of Sidaway v Bethlem Royal Hospital Governors35, and then as a weakening of the causation rule in Chester v Afshar. Notice how weakening the causation rule in Chester v Afshar. Notice how weakening the causation requirement makes the action of clinical negligence more akin to a battery action- the very action precluded by the rule in Reibl v Hughes in such cases. In Chester v Afshar, the plaintiff would have had the operation at a different time and so something would have changed had the information about risk been given. The core of the principle in this case comes when the plaintiff does not change anything as a result of the misinformation. Can they still succeed where they suffer the very harm they should have been worried about? If so, we have a clinical negligence action that looks suspiciously like a battery action but protects the interest of self-determination. The use of clinical negligence in this context has arisen by default. The structure of a claim in clinical negligence is simply the wrong one to protect a fundamental interest like self-determination and the strain is telling.