Yoani Sanchez and the Power of Internet Blogging Research Paper

Yoani Sanchez and the Power of Internet Blogging - Research Paper Example Due process has often been denied on many instances, and, as a result, many feel that Cuban laws are unethical and oppressive. Despite all these, Cubans have lacked a voice to fight for them. Many have been afraid to come out in the open and oppose the constant oppression and violation of human rights by the government. People have feared the consequences of opposing the violations against their rights because those who speak out against such oppression are mostly the ones who suffer the most since the government does not want to be opposed or criticized (Sweig 47). Yoani Maria Sanchez Cordero has been acting as a voice for the voiceless in Cuba. She has been standing up for the rights of the many oppressed Cubans who have been afraid to question the current regime over the common human rights violations. Sanchez has been using the internet as her main tool in fighting the oppression being netted out by the government. This paper will critically analyze the power of internet blogging as used by Yoani Sanchez in creating a window into the harsh realities of oppression that have been facing the people of Cuba. Yoani Maria Sanchez Cordero is a renowned Cuban blogger with international recognition and global awards for her efforts in criticizing the current rot in the Cuban government. Sanchez has been lauded for the creation of Generation Y. She has been using her words as a voice for the oppressed. Sanchez has been using the internet to inform the rest of the world about the sad state of affairs in Cuba. She has been instrumental in informing the international community about the injustices and arbitrary punishments that have been facing the people of Cuba (Henken 1). Her aim of exposing these injustices via the internet has been to let the world see what innocent Cubans have to go through every single day of their

John K.Kennedy`s commitment to peace and disarmament before and during Essay

John K.Kennedy`s commitment to peace and disarmament before and during his presidency - Essay Example He was a committed person as then he was a senator and was addressing an audience where President Johnson was one of them. His dream of peaceful world was a forfeited one. In the address J.F Kennedy said people thought peace was impossible to achievable, it was unreal, but he said was dangerous and defeatist belief which leads to a conclusion that war is inevitable that mankind is doomed and that they are gripped by forces which we cannot control. He said this kind of view needed not to accept. J.F.Kennedy encouraged focus on more practical and attainable peace based on a sudden revolution in human nature but on a gradual evolution in human institutions on series of concrete actions and effective agreements which are in the interests of all concerned. He said that United States and its allies, and the Soviet and its allies had a mutually deep interest in a just and genuine peace and in halting the arms race. Agreements that the end was in the interest of the Soviet Union was well as the United States and even the most hostile nations could be relied upon to accept and keep those treaty obligation, which were in their interest. He encouraged perseverance in the search for peace in the hope that constructive changes within the communist bloc might bring within reach solutions which seemed beyond. He said United States to conduct its affairs in such a way that it became in the communist interest to agree on a genuine peace. Above all, while defending its own vital interests, nuclear power should avert the confrontations which could bring an adversary to a choice of either a humiliating retreat or nuclear war. To adopt the kind of course in... It is clear from the above that John F.Kennedy `s fight for a world free of arms and peaceful is well evident. He had put his life on the line just because of his desire to have A world free of arms. His fight for America out of Vietnam can be sighted as one of the reasons that his enemies had no option other than to have him assassinated. His speeches had always indicated clearly his desire and purpose for his political ambitions.He died having partially fulfilled his dream but it lives with and it needs attention. He was the youngest American president ever and a born twentieth century but his legacy lives on. His outstanding charisma and resolve of what he thought made the most coveted president in the United States ever ruled. He was a challenge and his enemies had no option left than having him assassinated.

Service Quality Dimensions That Affect Customer Satisfaction Commerce Essay

Service Quality Dimensions That Affect Customer Satisfaction Commerce Essay The objective of this chapter is to formulate the research question and develop the conceptual framework for the study. A detailed overview of how the research was conducted, the operationalisation of the variables, hypothesis formulation and the research methodology used which covers data collection methods used, sample selection and method used for data analysis are discussed. 3.2 Research Question Based on the review of literature and the research problem, the following question has been formulated in order to determine the relationship that exists between the various dimensions of customer expectation and the service quality by the insurance companies for motor insurance policy holders. It is important to understand this relationship as it would enable the companies in the insurance sector to improve their service quality and to match and to exceed customer expectations and create a knowledge base in order to stay ahead in the market. The following research questions were derived from the research problem and the review of the literature. What are the Service Quality Dimensions that affect customer satisfaction in the Motor Insurance industry in Sri Lanka? What is the extent to which customers are satisfied with the services received from the Motor Insurance Industry? What are the gaps between customer Service Quality and Customer Satisfaction of Motor Insurance policy holders? 3.3 Conceptual Framework Service Quality Dimensions Dependant Variable Independent Variables [Source: Developed by the Researcher] 3.3.1 Rationalization of the conceptual framework Conceptual framework was replicated based on Zeithaml, Parasuraman Berry (1991), to test this study in the Motor Insurance Industry in Sri Lanka. On the detailed literature review, the research identified five factors that impact value delivery to customer of Motor Insurance services. These five service quality dimensions of SERVQUAL Model by Parasuraman and Berry et el (1985), have been derived as independent variables. These variables fall under Service providers Perspective in the conceptual framework. The dependent variable was identified as Customer satisfaction. The gaps in quality of service will be identified by using these five dimensions. This is the gap between the Customers expectation and experience of the Motor Insurance service delivery, which will subsequently have an impact on customer satisfaction. Rust Oliver (1994) and the Nordic Model (Gronoos, 1992) too emphasizes the importance of meaning of the gap between expectations and the experience in service industry. Hence all these have been included in the conceptual framework. 3.3.2 Definitions for Variables Tangibles Modern Equipment and Technology, Visually appealing physical facilities neat appearing employees and agents, visually appealing materials associated with services. Appearance of physical facilities, equipment personnel and communication material (Parasurman et.al,1998 and 1990). Reliability Keeping promises when promises to do something by a certain time , offering products and services of utmost quality, issuing contracts with clear, transparent and non ambiguous terms, settling customers claims with no unnecessary delays, ,showing sincere interest when solving customers problems, offering services right the first time without unnecessarily discomforting customers, providing services within the specified contract time limits, issuing error free bills, statements, receipts, contracts, claims and other documents. Ability to perform the promised service dependably and accurately (Parasurman et.al,1998 and 1990). Responsiveness telling customers exactly when the services will be performed, doing their best to give prompt service to customers, always willing to help customers, never being too busy to respond to customers requests . Willing to help customer and provide prompt service (Parasurman et.al,1998 and 1990). Assurance Customers feeling safe in their transactions, behavior instilling confidence in customers, being consistently courteous with customers, having employees and agents with the necessary knowledge to give professional services to customers. Knowledge and courtesy of employees and their ability to convey trust and confidence (Competence, courtesy, creditability and security of the service), (Parasurman et.al,1998 and 1990). Empathy Giving customers individual services, operating hours convenient to all customers, giving customers personal attention, having the customers best interest at heart, understanding the specific needs of customers. Caring, individualized attention the firm provides its customers (Access to organizations representatives, communication and understanding the customer), (Parasurman et.al,1998 and 1990). As presented in the above conceptual model, the independent variable of dimensions of service quality will be studied. Price is also a relevant variable. However, the focus of this study is on service quality attributes and therefore is not within the scope of this study. Theoretical research has presented several different service quality definitions. However, Parasuraman et al. (1985) definition of service quality, which has been used in many industry studies before, was adopted. Service quality is defined as the degree of discrepancy between customers normative expectations for the service and their perceptions of the service performance. The SERVQUAL model developed by Parasuraman et al.(1998), is therefore used for this study. Hypotheses Formulation Hypothesis is a testable speculative statement delineating the relations between all the elements of a theory (Page Meyer, 2000). The development of hypothesis was categorized into two sections based on insurance companies customers. Accordingly five hypotheses were developed. The source for all hypothesis development was based on the conceptual framework. Furthermore, the hypotheses based on insurance companies were primarily related to the importance of each expectation. The hypotheses developed for customers were based on the service quality of obtaining Motor insurance policies. When developing hypothesis, Literature review under section 2.18, according to the study carried out in Greece and Kenya by Rand, (2006), it was proved that there is a relationship between service quality dimensions and expected and experienced service quality by the customers in the insurance industry. 3.5 Hypothesis Rationalization Expected Experienced Service Quality in relation to Reliability dimension in motor insurance According to Parasuraman et al (1985) Reliability dimension measures the ability to perform the promised service dependably and accurately. As per the research carried out by Rand (2006) , it says that the Reliability has a huge impact on the service quality in service industry. Especially in a industry like Motor insurance it has a huge effect. Consumers satisfaction choice of service provider and service quality evaluation are influenced by the expectations of the consumer, (Trinh et al.2000). As mentioned above in the research carried out in Kenyan Insurance industry by Rand (2006), it is noted that most of the researchers (Rand, 2006; Trinh, 2000) have identified that Reliable service always has a positive impact on the service quality provided by the company. Therefore it is worthy to investigate the relationship among Expected Experienced Service Quality in relation to Reliability dimension in motor insurance. It could be hypothesized that, H 1 0 There is no relationship between Expected Experienced Service Quality in relation to Reliability dimension in motor insurance H 1 There is a relationship between Expected Experienced Service Quality in relation to Reliability dimension in motor insurance Expected Experienced Service Quality in relation to Responsiveness dimension in motor insurance The Dimension Responsiveness explains about willingness to help customers and provide prompt service. Responsiveness factor significantly has a positive effect on Customer satisfaction. Quality service provision, customer satisfaction and customer loyalty has recently been emerging as important parameters for both researchers and practitioners in turkey. This has been proved through a research carried by Yale University in Turkey (2009) on Service Quality in healthcare. This research was also based on the service quality. To provide superior service quality responsiveness is a very important factor since service providers should always willing to help customers. Especially in an industry such as insurance it is a very decisive factor since the customer is expecting a prompt action for their problems. So responsiveness factor effectively contributes to reduce the gaps between the Expected Experienced Service quality by the motor insurance policy holders. Therefore it is worthy to identify the relationship between the Expected Experienced Service Quality in relation to Responsiveness dimension in motor insurance. So it could be hypothesized that, H 2 0 There is no relationship between Expected Experienced Service Quality in relation to Responsiveness dimension in motor insurance H 2 There is a relationship between Expected Experienced Service Quality in relation to Responsiveness dimension in motor insurance Expected Experienced Service Quality in relation to Assurance dimension in motor insurance Assurance dimension is all about, the knowledge, competence, and courtesy of service employees and their ability to convey trust and confidence. Ducker (1991) defines service quality as What the customer gets out and is willing to pay for rather than what the supplier (of the service) puts in? Hence, service quality is often conceptualized as the comparison of service expectations with actual performance perception (Bloemer, Ruyter et al. 1999; Kara, Lonial et al. 2007). Service science literature often relies on SERVUQAL as an instrument to measure quality of service provided. SERVQUAL scale was developed based on a marketing perspective with the support of the Marketing Science Institute (Parasuraman, Zeithaml et al. 1986). It is very important to keep the assurance on the agreement made the company to their customers. Specially in the insurance industry, it is crucial factor to offer the assurance of the services provided. Therefore it is worthy to identify the relationship betwee n the Expected Experienced Service Quality in relation to Assurance dimension in motor insurance. So it could be hypothesized that, H 3 0 There is no relationship between Expected Experienced Service Quality in relation to Assurance dimension in motor insurance H 3 There is a relationship between Expected Experienced Service Quality in relation to Assurance dimension in motor insurance Expected Experienced Service Quality in relation to Empathy dimension in motor insurance Empathy dimension is about caring individualized attention provided to customers. According to the expectancy disconfirmation model, customers satisfaction is a function between his/her service performance perception and expectation (Pizam and Ellis, 1999), and illustrated as Satisfaction=f (Perception-Expectation). It is very important to offer individual attention to the customers specially in the service industry. Trustworthiness is one of the critical factors in any industry for the customers. Empathy factor defines that. Keeping the customer complaints and criticisms is very important in the motor insurance industry as the competition is very high. If the organization looses one policyholder that may affect the organization immensely. Therefore it is worthy to identify the relationship between the Expected Experienced Service Quality in relation to Empathy dimension in motor insurance. So it could be hypothesized that, H 4 0 There is no relationship between Expected Experienced Service Quality in relation to Empathy dimension in motor insurance H 4 There is a relationship between Expected Experienced Service Quality in relation to Empathy dimension in motor insurance Expected Experienced Service Quality in relation to Tangibility dimension in motor insurance Tangibility is all about appearance of physical facilities, equipment, ambience, personnel and communication materials. The rewards to firms that establish a loyal customer base have been well documented (Armstrong and Symonds, 1991: Heskett et al. 1994: Reichheld amd Sesser, 1990). In general, increased loyalty leads to lower cost of servicing the firms customers, reduced marketing expenditure, increased business from the existing customer base and greater profits. The internal appearance and the facilities is also affecting the service quality. It in turn helps the company to retain their customer and reduce the unnecessary costs such as saving costs. Therefore it is worthy to identify the relationship between the Expected Experienced Service Quality in relation to Tangibility dimension in motor insurance. So it could be hypothesized that, H 5 0 There is no relationship between Expected Experienced Service Quality in relation to Tangibility dimension in motor insurance H 5 There is a relationship between Expected Experienced Service Quality in relation to Tangibility dimension in motor insurance 3.6 Operationalization Based on the SERVQUAL scale and using five service quality dimensions. Concepts Variable Indicator Measure Reliability Price/Premium Reasonable Premium rates In order to evaluate customer expectation and experience , a 5 point scale was used. To measure customer perception the rating scale , for 1 Not important and 5 Very Important . And to measure customer experience the rating scale, for 1 Not Experienced at all , to 5 Experienced at a high level Product Range Range of products offered, to suit individual requirements Physical Access Availability and convenience of facilities and branch network Electronic access Availability of Telephone and online facilities Service delivery Level of service as expected/promised Responsiveness Waiting time Average time taken to process a claim after an accident In order to obtain data on average time spent with the Insurance providing company to get an service rating scale from 1 to 5 was used . for 1 Not Experienced at all , to 5 Experienced at a high level . In order to evaluate customer expectation and experience , a 5 point likert scale was used. Level of responsiveness of the Insurance staff Time taken to respond to an issue Assurance Stability The guarantee of safety when making a claim In order to evaluate customer expectation and experience, a 5 point likert scale was used. Safety of the investment Making the actual cost Convenience to the holder Confidentiality Maintenance of confidentiality Product Knowledge The knowledge of the product/features by the staff members Empathy Benefits Special benefits and features for the customer In order to evaluate customer expectation and experience, a 5 point likert scale was used. Attention Personal attention to customers and recognizing regular customers Caring Helping customers in a pleasant and caring manner Approachability Easy to approach staff members Tangibles Environment Pleasant ambiance inside the company In order to evaluate customer expectation and experience, a 5 point likert scale was used. Facilities Facilities provided to the policy holders Parking Availability of adequate parking at the Insurance company Number of repair centers in Sri Lanka Directional signs and information Availability of adequate instructions and directions of counters and procedures and easy directions when filling forma and other documents Appearance of Staff members Staff members are dresses appropriately Layout Convenient layout of the company interior Customer Satisfaction Level Satisfaction Level of satisfaction of the insurance company in relation to each service quality dimension A 5 point likert scale was used to measure the likelihood of these indicators ranging from Very Likely to Highly Unlikely. In Order to measure the time length of the relationship the respondent has with the Insurance provider , 5 time slots were presented where by the respondent could select his/her most relevant time slot. Study was carried out to ascertain the validity and Reliability of the Questionnaire. This was done as the instrument to use collected data was not tested previously. 3.7 Research Methodology The Research methodology is the way research is conducted. Research methodology refers to the theory of how research should be undertaken (Saunders, et al 2005). The first step of the study is to assess the service quality gaps in relation to the customer expectations and experience among five leading Insurance Companies which deals with Motor insurance in Sri Lanka and with each of the five SERVQUAL dimensions. This study helps to determine the average service quality gap score (between customers expectations and experience) for each service quality dimensions and how it affects the overall customer satisfaction. The second step each Insurance companys gap scores for each service quality dimensions. This is to examine the differences within each insurance company when providing services to the customers and to compare the differences of the overall satisfaction of customers in each insurance company. Stage three measured the level of satisfaction of the customers and the fourth stage examines the relationship between the expected and experienced service quality gaps by the customers for each dimensions. The final Stage integrates the data obtained from the five insurance companies and conclusions were prepared in accordance to the findings. Based on research problem, preliminary data was the main source of data used in this research. Consistent with the deductive research method, data collection through questionnaires has been a long proven method to collect valid and reliable data (Page Meyer, 2000). The deductive method refers to the use of a theory to generate prepositions or hypothesis that can be tested. Thus, the research method has been chosen for this study is based on deductive method. 3.7.1 Method of Data Collection In this study the primary data was collected through a self completion questionnaire from customers of the selected five Insurance companies. The study followed the Quantitative method to gather and analyze the data. The secondary data was collected from secondary source such Government publications (IBSL Annual Report 2010 Central Bank Annual Report 2010), Company Annual reports and from other publications. 3.7.2 Selection of Sample For the purpose of gathering data on customer expectation and customer experience, a total number of 250 questionnaires were distributed, from which a total of 224 valid Reponses were received and selected for data analysis. Individuals within a sample are chosen by chance rather than by the researcher or by being self-selected (Page and Meyer, 2000). A simple random sampling technique was used for this study, so that each unit of the population will have a known and equal chance of being selected. The sample was spread across Motor insurance policy holders of Five different Motor insurance providing companies in Sri Lanka. A brief description of selected five companies are given below, Aviva NDB Insurance PLCPLC Aviva NDB Insurance PLCtook wing as a leading player within Sri Lankas insurance landscape in the late 1980s. Over the years, the Companys good governance practices, ethics and innovation have helped it to soar to new heights. The dynamism and creativity of the Aviva NDB Family has been the engine of its evolution into a superior entity in the insurance and financial services sector. The Company has recorded a Consolidated Revenue of Rs. 7, 265 million with an impressive growth rate of 23.7% over the previous year. The Revenue reported for the current year includes Rs. 171.2 million being the gross-up of tax withheld at source on Government Securities. Excluding this, the growth for 2010 stands at 20.8%. Union Assurance PLC Union Assurance is a composite insurer transacting both Life and General business including personal insurance, in operation since 1987. A Public Quoted Company, UA entered the insurance arena at the time the private sector was permitted to set up in insurance, following the enactment of the Control of Insurance (Amendment) Act No. 42 of 1986. Committed to pursuing the highest standards of service and security, UA is backed by the corporate might of blue chip companies John Keells and Carson Cumberbatch. UAs reinsurers are world leaders, chosen for their dependability and total security. In short, they are the best in the business. The companys paid up capital as at 31 December 2009 is Rs 250 million and net asset base, Rs 1.6 billion, also indicates the companys  Ã‚   financial stability and strength, and places it firmly at the apex off private insurance service providers in Sri Lanka. Asian Alliance Insurance PLC Within a very short time period, Asian Alliance Insurance PLC has achieved what every company yearns for; it has touched the hearts of its customers with outstanding levels of professionalism and service. Asian Alliance commenced operations in December 1999 with 50 employees. Today the company has grown from strength to strength to become one of Sri Lankas leading players in the insurance industry. The company caters to an ever-growing client base that consists of corporate and individual clients. The secret behind the Asian Alliance Insurance success story lies in its ability to offer tailor-made insurance solutions to its customers. Sri Lanka Insurance Cooperation Sri Lanka Insurance Corporation which was established in 1962 as a State Owned Corporation was converted to a Limited Liability Company for a brief period of 6 years and was re-instilled in the state sector on the 4th June 2011, further strengthening the Corporation as the strongest and the largest Insurer in the Country. Sri Lanka Insurance is now backed by government protection and service excellence on par with the best in the private sector. At present Sri Lanka Insurance has over 120 Branches Island with an unparalleled assets base under management of over Rs.64.8 billion with a Life fund of over Rs.39 billion and over one million policies in force. The Motor Insurance Department has branched off into unrelated areas such as Theft only, Fire Only, Fire and Theft, 3rd Party Fire and Theft and Act only; once again, offering covers aimed at satisfying their clientele to a maximum. Ceylinco Insurance PLC From a solid and innovative start in 1939, Ceylinco Insurance Company Limited has faced numerous changes and challenges and has successfully weathered them all. Registered as Ceylinco Insurance Company Limited in 1987 and commenced business on the 14th of January 1988, in the spheres of Life and General Insurance, we have grown from strength to strength. Today, they have become the leading insurance company in Sri Lanka, with the largest network of branches and agents in the insurance industry. Their goals include becoming the leading provider of protection and financial security in Sri Lanka and in select international markets. 3.7.3 Structure of the Questionnaire Part one of the questionnaire focuses on demographic features of the respondents. Part two focuses on the dimensions. Questions from 1.14 entail in Reliability dimension and thereafter, based on Operationalisation, 10 questions focus on Responsiveness dimension 16 questions represents the Assurance dimension and 9 questions on Empathy dimension. Final dimension which is Tangibility has 10 questions. Each dimension has 2 columns to rate expected and experienced using a likert scale of 1.5, not important at all being No.1 and Very important being No.05. For the study, questionnaire was designed in accordance with the research objectives. The Questionnaire is based on the five SERVQUAL dimensions presented by Parasuraman et al (1985) and the Gap 5 which is also known as the Customer gap (the gap between customer expectation and experience) of the SERVQUAL mo del presented by Parasuraman et al (1985) , modified and tailored to specific service quality requirements of the Motor Insurance industry. Table 2: Structure of the Questionnaire Questionnaire Variables Measurement Items Section 1 Personal details Section 2 Measure Service quality perceptions of five insurance companies in general from individuals Section 3 Measure Service Quality dimensions separately to find out Expected Experienced service quality by each customer. 3.1 Reliability 3.2 Responsiveness 3.3- Assurance 3.4 Empathy 3.5 -Tangibility 3.7.4 Method of Data Analysis The Data was collected through a Questionnaire. The study was carried out using Descriptive statistics as well as Inferential Statistics. Under Inferential statistics an ANOVA analysis and paired sample two test were carried out. Descriptive Statistics Descriptive statistics  are used to describe the main features of a collection of  data  quantitatively. Inferential Statistics Inferential statistics are used to draw inferences about a  population  from a  sample. T-Test This test is used to compare the means of two samples (or treatments), even if they have different numbers of replicates. ANOVA test The Analysis Of Variance, popularly known as the ANOVA test, can be used in cases where there are more than two groups. The following methods have been used to analyze the data obtained from the study. Gap technique The gap technique will be used to analyze and identify the service quality gaps between expectation and experience of customers. Comparative Analysis A comparative analysis will be conducted in relation to the gap technique between the five Insurance companies using graphs and tables. Relationship Analysis Under Inferential Statistic analysis paired sample two test will be conducted to analyze the relationship between Expected service Quality and Experienced Service Quality by the customers. 3.7.5 Pilot Study Pilot study was carried out to ascertain the reliability and validity of the questionnaire. The instrument used to gather data in a research should be valid and reliable (Page Meyer, 2000). 3.8 Summary The purpose of this chapter was to explain and formulate the research questions and to provide a conceptual framework. The research question was formulated and thereafter the conceptual framework was designed using Service Quality as the independent variable and Customer Satisfaction being the dependent variable. Thereafter, the operationalization for the study was designed in accordance with the features/qualities of motor insurance industry. Given this, the methodology for the researcher was presented which included methods of data collection, selection of the sample, the questionnaire design and the methods of data analysis. Finally the limitations of the study were mentioned.

Affordable Health Care: A Review of the 2010 HealthCare Reform Bill Es

After months of substantial and aggressive deliberation around the United States, particularly in Washington, the HealthCare Reform of 2010 also known as the Affordable Care Act, was passed with a filibuster favorable to Democrats and signed into office on March 23rd by President Barrack Obama. Though it is intricately detailed, the ideal purposes as promised by those who promoted it are to provide inexpensive and uncomplicated health insurance to citizens along with enhanced coverage for those with pre-existing conditions, beneficial prescription drug provisions and changes to tax credits. Essentially, the law incorporates the positive aspects of today’s health care system and repairs the areas due for improvements. Over the first ten years of its enforcement in office, this reform is intended to expand coverage to over 32 million Americans who are currently uninsured and estimates a 130 billion dollar reduction in nationwide deficit. Each provision of the law was proposed to occur over a four year period with some of its ten titles such as the FDA’s authorization to approve generic versions of certain drugs ensuing immediately while others including the expansion of Medicaid eligibility for the poverty stricken taking effect in early 2014. Many are concerned it is futile and will only further damage a fragile American economy but to many the introduction of the Affordable Care Act is perfectly timed to mend a broken health system in a struggling society. Conceivably the industry most affected by the passage of the bill is insurance agencies. As of September 23rd 2010, according to the government’s website, whitehouse.gov, all insurers are required to pay the entire fees of advised precautionary medical services such as mammogra... ...g News Headlines: Business, Entertainment & World News - CBS News. 23 Mar. 2010. Web. 11 Apr. 2011. . 2. "Preventive Care under the Affordable Care Act | HealthCare.gov." Home | HealthCare.gov. 23 Sept. 2010. Web. 13 Apr. 2011. . 3. "Top 10 Pros & Cons - Health Care Reform - ProCon.org." Health Care Reform ProCon.org. 01 Sept. 2010. Web. 13 Apr. 2011. . 4. "Health Bill a Milestone -- or a Mistake? - CNN.com." CNN.com - Breaking News, U.S., World, Weather, Entertainment & Video News. 22 Mar. 2010. Web. 13 Apr. 2011. .

Managing Overtime Worked in the Workplace

In the following report, I will be give illustrations and possible solutions for an overburdening problem that exists in the U.S. Postal service Operations throughout the country. Overtime is an age-old problem that has gone long overdue without someone or a group paying serious attention to correcting this problem. The United States Postal Service is a large organization with many facets of operations; I will be concentrating on what we call the Field Operation or Area Office. This is where the public comes into personal contact with the Postal Service either by way of the individual letter carrier (mailman) or the window clerk who assists with business transacted at the post office. Every community across America has a Post Office. We are one of the most visible employers in the world. The U.S. Postal Service employs approximately 750 thousand diverse people. Many different cultures and nationalities come together to combine as an efficient workforce that gets the job done. The pay is moderate, so it would be pretty difficult to become independently wealthy working for the Postal Service. But, there are some employees that believe if they work, as much overtime as possible, maybe they can become rich. Unfortunately, this poses a daily obstacle to overcome for most managers in the U.S. Postal Service. The U.S. Postal Service is a production driven outfit therefore; everything is based on production verses cost ratio. The average workday for a postal employee is eight hours. It does not take a genius to figure out that the longer it takes to do the job, the more money is made. So, the employee that desires more money would be motivated to take longer to complete his or her assigned task(s). Historically, the Postal Service has been plagued with managers that were not diligent in doing their jobs with regard to overtime management. Because of this clusters of employees became accustomed to a Carte Blanche style of working. Employees were in effect managing the overtime and work production. During my career as a letter carrier, I completed my assigned tasks within my eight-hour shift working overtime only when deemed necessary by my manger. When I became a manager, I expected everyone who worked for me to have the same work ethics that I had. If this was not case, I attempted to force them to work as hard as I did. I later found out that this was not a good management approach. In fact, this was the easiest way to harvest disgruntle employees. Here was my dilemma; I was the new young manager who expected an honest day†s work, for an honest day's pay, paired with a staff that had been allowed to do whatever they wanted for the past ten years. The office of my first management assignment had 90 percent of the employees working an average of 10-16 hours of overtime per week. My performance as a manager as well as well as the production performance for our office was based on the amount of manpower hours used to deliver the total volume of mail. I will present information about the systems put in place that worked as a check and balance format. These systems enabled me to demonstrate to my employees that my requests were not unfair or unreasonable. I will discuss the areas that the employees were able to assist in helping to aleve the excessive use of overtime. I will also discuss in detail areas that contributed to the excessive use of overtime that did not involve my employees. With implementation of the new systems, my office has reduced its overtime to 14 percent.    While controlling overtime may seem as easy as just making an announcement â€Å"that no one is allowed to work overtime†; this is very far from true in the U.S. Postal Service area offices. There are many variables that come into play, the first of which is staffing. In order to do a good job; the office must be properly staffed. We have percentage breakdowns that factor in amounts of carrier routes; amounts of deliveries per zip code that derives to an employee complement. Each office has a number that satisfies their complement. If for any reason a particular office is operating under their complement that makes the task a more difficult. Any office can be fine one week and short the next, due to retirement, injuries, or details to name a few. If any of the aforementioned were to occur a manager could request replacement for these employees, whether they will be granted or not is another story. Then we have the day-in day-out mystery of who will call in on sick leave. Having any of these instances to take place in a given day can simply cripple an operation. If we take a carrier operation anywhere in the world that has 35 city carrier routes and 4 carriers call in sick on a Monday, that manager now has to scramble to get coverage for those four vacant routes. It is not like other organizations where your work can carry over by one day; the mail must be delivered daily without exception. This makes it difficult to get the work done in an eight–hour day for the remaining employees. The first thing the manager must do is to telephone four employees who would normally have the day off and ask them to come in and work their day off. Bare in mind that the U.S. Postal Service has something called an Overtime Desired List, a voluntary list of employees who wish to work overtime on assignments. When the manager telephones employees to come in on their day off, he must first call those on the Overtime Desired List. If the manager does not get four employees from the list, he may then exercise the option to call employees not on the Overtime Desired List. The only alternative to this situation is to have employees already present complete their assignments and pitch in to help deliver the vacant assignments. The advantage of this situation is that it allows you to minimize your overtime usage for the day. If the manager was able to get four employees from the Overtime Desired List to come he has automatically used 32 hours of overtime for that day. By having employees already present work additional hours, you are able to use far less overtime for that day. This is an area I feel managers need to stress to their bosses so that all efforts are exhausted in hiring more employees for offices to operate under their complement. The earlier mentioned example could have been avoided had that office been properly staffed. A fully complemented office would have unassigned employees who would have been given those assignments for the day avoiding the need for overtime. In order to be a successful office you must be fully complemented. When I was finally able to get my office fully complemented my overtime was reduced by 10% – 30% as shown in the graph below. The U.S. Postal Service has another formula that we use to gauge an employee†s production. There is a standard based on demonstrated ability. We can not hold Carrier A to Carrier B†s standards. This formula is for sorting letters and flats (magazines, newspapers, etc.). The formula allows 1 hour to sort 2 feet of letter mail. This is 2 linear feet, 2 linear feet equals 454 pieces of letter mail or 230 pieces of flat mail. So in order to standardize an employee the manager must count out 2 feet of mail, letters or flats, and calculate the amount of time it takes the employee to sort this mail. The average carrier has no problem at all meeting this quota, but there are those who attempt to outsmart their managers. If the manager is not focused on them during the sorting period there are those carriers who have the tendency to leave their areas to socialize among their coworkers, or â€Å"slow sort† their mail. The longer it takes a carrier to sort his mail, the longer it takes that carrier to get out of the office on the street to deliver this mail, making this same carrier late in returning from his assignment guaranteeing this carrier overtime for the day. You multiply this by several carriers in one office daily and you come up with an unaccountable amount of overtime usage as a manager. This affects your production numbers for the office as a whole. This where a manager has to jump in and approach the individual carriers immediately. As a manager I that this has happen to, I have approached the individual and asked some very basic questions to make certain that there are no health or personal issues going on with the carrier affecting their productivity. If nothing out of the ordinary exists, I point out that they are not meeting their productivity quota and make certain suggestions to assist them in meeting their quota. There are those times when you are challenged as a manager to verify your findings. When those situations arise, I go out and measure, with the carrier present, the actual number of feet of mail for them to sort and time them sorting this mail. Once you demonstrate to your employees that you are only expecting from them what is minimally required, and that you will hold them accountable for just that you run into this type of problem less and less. Another major contributor to overtime usage is the actual mail flow itself. Most days this is not a problem, but when it is a problem it is usually a big problem. In Northern Virginia we have two mail distribution centers, one in Merrifield and one in Dulles. For the Falls Church Post Offices, we receive our mail from Merrifield. Each morning we receive 3 dispatches of mail from 6:00 a.m. to 8:30 a.m. When these dispatches are on time everything runs smoothly, but when these dispatches are late an office goes from running smoothly to being hectic. One of the main reasons for a delayed dispatch is the mechanical failure of a mail-processing machine in Merrifield. In preparing itself for the new millenium, the U.S. Postal Service Distribution Centers are equipped with high-tech automated mail processing machines that do the job of ten employees sorting mail. In the event of a mechanical failure, one of our dispatches can be delayed by 1 – 2 hours. This 1 – 2 hour delay is passed along to my operation in 1 – 2 hours of down time for my carriers while they are waiting for their mail to deliver. That equals approximately 1 –2 hours of unforeseen overtime per employee that day. As demonstrated in the graph below this is a large usage of overtime for an entire office when calculated. The combination of mail volume and properly scheduled mail dispatches is critical in minimizing overtime. In closing, I would suggest that as we approach a new millenium the U.S. Postal Service would be better served by doing away with some of the older ways of thinking. The Overtime Desired List should be dismantled. This forces managers to go outside of the employees already present for work as a first solution to a vacant assignment list. To me this encourages overtime usage. I would also suggest for offices receiving mail dispatches late at least 3 times a week to move their scheduled time for mail receipt back and bring their carriers in a little later to accommodate for the dispatch schedules. For example if an office has consistently been receiving their dispatches an hour late, instead of having the carriers report to work at 6:30 a.m. they would move the carriers reporting times up to 7:30 a.m. instead eliminating that hour of downtime per person that they are losing.

Osama Bin Laden’s Strategy Essay

What were Osama bin Laden’s intended strategies in response to the â€Å"Arab Spring and why did he consider it a formidable event?† In response to the revolutionary wave of demonstrations and protest (both non-violent and violent) throughout the Arab world, Osama Bin Laden wanted to reevaluate how Al-Qaida as a whole conducted their operations within the Muslim world. Osama Bin Laden viewed Al Qaeda’s in ability to attract followers as a weakness, â€Å"He believed that a media campaign should be launched to incite people who have not yet revolted and exhort them to rebel against the rulers†, (Lahoud et al. 2012, 3). By avoiding joining political parties and focusing on combat operations, for example in Afghanistan the Taliban were â€Å"weakening† the United States which had a negative effect on the United States ability to assist leaders in the Muslim world with combating the Arab Spring, (Lahoud et al. 2012, 3). Osama Bin Laden viewed the Arab s pring, which was sweeping across the Muslim World causing riots and protest as a time filled with great opportunity because of the effect it was having on Governments such as Tunisia and Egypt. â€Å"At the time he was writing, the presidents of Tunisia and Egypt, Zein al-`Abidin bin `Ali and Husni Mubarak had fallen. Bin Laden was convinced that their fall was bound to trigger a domino effect, and â€Å"the fall of the remaining tyrants in the region was inevitable†, (Lahoud et al. 2012, 48). Explain Osama bin Laden’s relationship with regional jihadi groups at the time of his death. Senior Al Qaeda leadership held mixed feelings in regards to how to deal with regional jihadi groups. These regional groups were likely attracted to Al Qaeda after its much successful attack on September 11, 2009. While some Al Qaeda leadership felt that regional Jihadis should not be accepted into Al Qaeda, other leadership felt that only be including regional insurgents could Al Qaeda grow it’s numbers. â€Å"Bin Laden represented a third position, as he wanted to maintain communication, through his own pen or that of his inner circle, with â€Å"brothers† everywhere, to urge restraint and provide advice, without granting them formal unity with al-Qa`ida†, (Lahoud et al. 2012, 11- 12). Explain how King and Taylor describe the radicalization process for the purposes of their study, and why their study focused on the radicalization of â€Å"homegrown† jihadists. King and Taylor describe the radicalization process as one, which requires more than point of view to  understand. This is why King and Taylor conducted analysis of all five radicalization models at one time in order to understand the process of radicalization. By comparing each method King and Taylor were able to note similarities and difference amongst the methods. The study focused on â€Å"homegrown Jihadists† because of the current threat towards the west as a result of radical ideology produced by terrorist organization such as Al Qaeda, (King and Taylor, 2011). Why do King and Taylor take the position that basing counter-terrorism or counter-radicalization strategies on models that have not been empirically validated can be misleading and risky? In addition, why do King and Taylor take the position that the narrative promoted by jihadists is amenable to empirical research? King and Taylor believe the understanding and process of radicalization cannot be narrowed down to one method because the reason behind one individuals path towards terrorism may differ from another, (King and Taylor 2011, 616). Also, King and Taylor believe insurgents use propaganda to their benefit. For example, by leading Muslims to believe the West is attacking not only Muslim countries but also Islam itself they are able to instill into Muslim that they must defend their fellow Muslim brothers and sisters. This is one method that is used in describing the early stages of the Radicalization, as described by the NYPD, (King and Taylor 2011, 617). What conclusions do King and Taylor reach, regarding their study of radicalization of homegrown jihadists and what recommendations do they make regarding future research? At the conclusion of their research, King and Taylor decided that each method provided important information in regards to their own respected method. â€Å"When brought together, however, the commonalities and discrepancies between these models offered even greater insights, which may be used as a guiding framework for future research concerning homegrown jihadi radicalization†, (King and Taylor 2011, 617). The conclusion primarily focused on three factors which King and Taylor label as â€Å"contributing factors† to the radicalization process, reaction to group relative deprivation, management of identities and lastly personality characteristics, (King and Taylor 2011, 617-618). Along with these three factors King and Taylor suggest further research also focused on the internet and how it leads to ra dicalization and also the Jihadi narrative and its ability to influence homegrown jihadists, (King and Taylor 2011, 618)

Thelma and Louise Essays

Thelma and Louise Essays Thelma and Louise Paper Thelma and Louise Paper t is widely debated as to whether Thelma and Louise is a feminist film or not. Either way the film is unconventional, a road movie thats main characters are female. But as the narrative is not closed to interpretation, the ideological tensions are not worked out conclusively so there is room for argument. I will refer to two articles which hold opposing viewpoints. 1 Dargis claims that Thelma and Louise challenges the ideology of a genre by rewrit[ing] the road movie while Carlson argues that for [Thelma and Louise] feminism never happened. Carlson claims that the only difference between this and any other road movie is that women are plunked down in the lead rolls. In the act of attempting to achieve the desired freedom which is a key part of the narrative, the women have to behave like men. It would be considered a feminist movie if they could free themselves from men without having to become that which they are trying to escape from. Symbols throughout the movie are used to suggest this transition from feminine to masculine. For example, as Thelma is packing she delicately packs a very feminine gun, handling it with great care and even disgust, trying to touch it as little as possible. It shows her fear of manly objects and perhaps of having to defend herself. When later she saves Louise from the police officer who stops them for speeding, the gun is exchanged for a larger, manlier weapon. This could symbolise a woman becoming empowered. Dargis suggests it is used as a symbolic castration. Yet not only does the man loose his phallic symbol, but Thelma gains one. This could suggest there is a need to become like men to earn any freedom. There are many parallels to the male dominated road movie. Loud music, fast car, and almost never ending road and they are often shown in a extreme long shot, dwarfed by the scenery of the desert. This is often how men in road movies are portrayed, as if they are part of or becoming part of the landscape, or perhaps the landscape becoming a character. Yet I dont find this technique significant enough to claim that the characters are becoming men, as it is only a reference. The use of extreme long shots could also be interpreted as making the fugitives look small and vulnerable, although this isnt usually the case in the typical road movie. The vehicle as in many road movies almost becomes anthropomorphic. In one shot before they first meet the truck driver, the camera has a close up on the front car as its driving past the camera, then dollies down the side then tracks and pauses at the rear of the car to show its brand thunderbird. It may be a coincidence that a bird is slang for a woman. The car then drives off the screen. In this shot the idealism of the car is captured, sleek, stylish and fast. It embodies the freedom of the road. I find these parallels dont lead the viewer to consider the characters to be manly, although it creates an offbeat feeling as we expect that such characters should be men. Dargis argues that the narrative of Thelma and Louise is not just about a film in which women take the role of men in a road movie, but that it is custom-fitting [the road movie] to female specifications. Although the characters throughout the movie become less feminine in the way they act and dress, their intentions are not ideologically male. Instead of seeking wealth and power, they seek only freedom and pleasure, according to Dargis. Only when male characters try to force their will over these women do they retaliate to take the power back from the men, as happens when they lock the police man in his trunk, or by shooting the rapist. The narrative works out ideological tensions in power relations. Theres a struggle over who gains the power. The men want the power over women and they have it in the beginning of the film, and women want to have power over themselves, which they try to achieve. This shows that the women arent just plunked down in the starring roles as Carlson claimed. It involves the breakdown of typical film ideology, in which everyone has their place, and a womans place is submissive to men. We can see Louise beginning to turn away from men as she is packing her bags at the beginning, she calls her lover and receives an answering machine message. This causes her to turn his photograph face down. Although we can not see who the photograph is of, the connection is made by the expression on Louises face as she flips it over. This also suggests that this male character, as well as all other male characters will play a back seat in the rest of the film. Dargis contrasts this with other lead females from other movies who learn from men where Thelma and Louise look to each other to survive. Yet I would disagree with this point, as the men still have a large degree of control over the women throughout the film. The motivation for running from the law was fear of a male dominated justice system, and an incident involving a male rapist. Louise doesnt have the funds to make it to Mexico, so she relies on her lover to wire her the money.

Essay Public Universities vs Private Universities. Who Wins

Essay Public Universities vs Private Universities. Who Wins The moment comes, when you need to enter a university and get a higher education. Hundreds of students-to-be face a real academic dilemma: which university to choose, a state or private university? Since theres no single, all-purpose answer to this question, the best option is to examine the advantages of both. The following detailed analysis is based on the highlighted terms. These principles can help to clarify any questions a student may have about making a choice between public and state universities. The question of payment is a top priority. When choosing a public university, one can save a fortune in tuition and fees. A years tuition at a private university can be up to ten times higher than the cost of attending a state university. So, if you live on a low-budget, you wont likely be able to afford the cost of attending a private university. However, if you are a high-achiever, there are numerous scholarships and financial packages that can be of assistance. Admission to a state university tends to be much easier. State universities are generally much bigger than private universities and can therefore accept more applicants. Being a citizen of a particular state will help you make the list of admitted students. Unlike state universities, private universities are usually fairly small; thats why they only take on a limited number of new admissions each year. This fact explains why private universities often seem so restrictive and why competition to enter private universities is so high. The level of academic teaching is sufficient enough at both types of educational establishments. Public universities offer the same variety of staff and the level of expertise is almost the same as at private universities. Still theres some contrast between the two academic approaches. The low number of students at private universities increases the possibility for tutorials and consultations. These types of academic activities usually take place within small groups, and stimulate dialogue between professors and the students. Undoubtedly, this can be regarded as a valid benefit of private universities because this way of academic interaction and communication serves to develop analytic and critical thinking, which are of great importance for any individuals future career (Drum, 2012). Also, it must be admitted that private universities are considered to be more prestigious than state universities, so they are more likely to stimulate ones future success (Nairaland Forum, 2015). Apart from studies, each university pays attention to creating a student community by means of extracurricular activities. The number of extracurricular activities at private universities can be slightly higher compared to state universities, but the difference is too slight to be cited as a significant disadvantage for public universities (Drum, 2012). A true benefit of state universities is that you can select the one you need according to the country region or a city you desire. Its hard to give one exact answer to the question: â€Å"Which is better: Public or Private universities?† The academic goals and financial demands of each are different, and each type of university has strong points and weak points. By choosing a public university, you choose a safe and proven way receive a college higher education at a relatively low price. By selecting a private university, you are sure to get into a privileged circle of students, thus investing into a successful start of your future career. Just be ready to pay for it if youre lucky enough to be admitted. One certain thing is that the decision to continue studies and get a well-rounded education is always the right one. Luckily, the number of universities is sufficient enough to fulfill demand, so youre sure to find a university to suit your needs. Do you want to buy essay online written by qualified academic writers? Dont hesitate to contact our custom writing service.

Abortion Issue Essay Example for Free

Abortion Issue Essay ? Abortion is a controversial issue but it should be discussed because it is happening, and is more widespread than we care to admit. If we truly care about life, then we must understand what is going on. Ideally, pregnancy is a wanted and happy event for women, their partners and their families. Unfortunately, this is not always so. Around the world, millions of women every year become pregnant unintentionally. In the Philippines, as in other countries, some of these women are faced with a difficult choice: to give birth to a child that they are not prepared or able to care for, or to obtain an illegal, and often unsafe, abortion. As a Filipino citizen abortion is a crime. According to Articles 256-259 of our Revised Penal Code, whether you’re the woman getting the abortion, the abortionist, or someone assisting or encouraging the abortion, if you commit the act on purpose, you could get sent to jail for one month, to twenty years. No exceptions. For us, the consensus in abortion is strongly â€Å"anti.† Almost all of my classmates insisted that intentional abortion of any kind; was murder, regardless of whether or not it was done to save the mother’s life. Out of the forty-four students in our section, only about six said that abortion, if regulated, could be made legal. While I myself would prefer to avoid having to get an abortion as far as reasonably possible, I believe that this issue should be looked at through a more critical lens. Why? Because it is the attitude that most Filipinos adopt in relation to abortion is frequently more emotional than practical. Much of it can be traced back to a knee-jerk, culture-based reaction to anything involving babies and death. The lines on matters involving religion, culture, and tradition are quite blurred, and the results are all the same: a default outcry against abortion, or any sort of regulation concerning sexual health. * Be able to understand and to be aware to the effects of abortion. * To enlighten the Filipino citizen not to agree to the so called â€Å"abortion bill†. * For us to share the learning’s to the teenagers what does abortion really do to our human life. Abortion is illegal in the Philippines and is not permitted under any circumstance. The act is criminalized by the Revised Penal Code of the Philippines, which was enacted in 1930 but remains in effect today. Articles 256, 258 and 259 of the Code mandate imprisonment for the woman who undergoes the abortion, as well as for any person who assists in the procedure, even if they be the woman’s parents, a physician or midwife. Article 258 further imposes a higher prison term on the woman or her parents if the abortion is undertaken â€Å"in order to conceal [the woman’s] dishonour† (Tan 2008 and Wikipedia 2008).The 1987 Constitution of the Philippines effectively any amendments to the Penal Code’s provisions on abortion because of Article II, Section 12, which states: â€Å"The State recognizes the sanctity of family life and shall protect and strengthen the family as a basic autonomous social institution. It shall equally protect the life of the mother and t he life of the unborn from conception. The natural and primary right and duty of parents in the rearing of the youth for civic efficiency and the development of moral character shall receive the support of the Government.† In the principle, legalizing abortion would require a referendum to amend the constitution, although the enactment of a more definitive provision sanctioning the ban was not successful. In 1999, Congressman Roy Padilla Jr. of Camarines Norte filed House Bill 6343seeking to allow abortion in special cases (e.g., rape, congenital defects in the fetus or cases where the mother’s life is endangered). It is unlikely that the bill will be passed but it has stimulated discussion on abortion. The passage of HB 6343 will require amendment because the Bill as it presently stands is inherently unconstitutional (Wikipedia 2008 and Tan 2008).The United Nations recognizes that abortion in the Philippines is permitted only in instances in which the pregnant woman’s life is endangered. However, there is no law in the Philippines that expressly authorizes abortions in order to save the woman’s life; and the general provisions which do penalize abortion make no qualifications if the woman’s life is endangered. It may be argued that an abortion to save the mother’s life could be classified as a justifying circumstance (duress as opposed to self-defence) that would bar criminal prosecution under the Revised Penal Code. However, this position has yet to be adopted or debunked by the Philippine Supreme Court. Proposals to liberalize Philippine abortion laws have been opposed by the Catholic Church, and its opposition has considerable influence in the predominantly Catholic country. Philippines is the only Catholic country in Asia and contrary to that statistical data reported that there were some 400,000 to 500,000 abortion in 2005. The Department of Health added that nearly 100,000 women who have unsafe abortions every year end up in the hospital. About 4 in 5 abortions in the Philippines are for economic reasons, according to a survey by the University of the Philippines. In many cases, said Jocelyn Pacete, a spokeswoman for Likhaan, a women’s health group based in Manila, â€Å"the mother can’t afford another child, so ends up choosing her five living children over the fetus in her womb.† (Source: Legal_Updates) STATISTICAL FACTS, QUALITATIVE FACTS Prevalence of Abortion in the Philippines Accurate measurement of induced abortion levels has proven difficult in many parts of the world. Health care workers and policymakers need information on the incidence of both legal and illegal induced abortion to provide the needed services and to reduce the negative impact of unsafe abortion on women’s health. Information on the current level of unintended pregnancy and abortion is essential for understanding the extent to which women face barriers in planning pregnancies and preventing unintended ones. Evidence on recent trends in these important indicators is also crucial in assessing whether changes in policies and programs are necessary. Abortions cut across class, age, and marital status, and occur in both urban and rural areas. The UP Population Institute (UPPI) 1994 study estimates that between 300,000 and500, 000 women obtain induced abortions annually in the Philippines. Put another way, there may be 16 induced abortions for every 100 pregnancies. According to Singh et al. (2006), induced abortion in the Philippines is widespread and practice takes many forms. Nearly half of pregnancies each year end in an induced abortion or an unplanned birth. Unintended pregnancy is the root cause of abortion. Some 3.1 million pregnancies occur each year in the Philippines. Of these, 15% result in induced abortions, 31% in unplanned births, 39% in planned births and 15% in spontaneous abortions. An estimated 473,000 abortions occur annually. One-third of women who experience an unintended pregnancy end it in abortion. Thus, about 1.43 million pregnancies each year—nearly half of all pregnancies— are unintended. The annual rate of unintended pregnancy is 81 per 1,000 women of reproductive age, meaning that about 8% of Filipino women aged 15–44 conceive every year without intending to do so. Women from all segments of society experience abortion . Women who have had an abortion resemble average Filipino women: The majority are married, Catholic and poor. They have some high school education and have already had several children. Surveying students, friends and all the people around us that is willing to answer our questionnaire. We’ve made a questionnaire instead of direct interview to the respondents. We are estimating around 50 respondents and from there we can assume a certain percent for the â€Å"Pro-Life† and â€Å"Anti†. (Source: Legal_Updates) http://www.chanrobles.com/revisedpenalcodeofthephilippinesbook2.htm: 1. Ã…hman E and Shah I, Unsafe abortion: worldwide estimates for 2000, Reproductive Health Matters, 2002, No. 19, pp. 13–17. 2. Ã…hman E and Shah I, Unsafe Abortion: Global and Regional Estimates of the Incidence of Unsafe Abortion and Associated Mortality in 2000, fourth ed., Geneva: World Health Organization, 2004. 3. United Nations Department of Economic and Social Development, Abortion Policies: A Global Review, Vol. III, New York: United Nations, 1995. 4. Singh S et al., Estimating the level of abortion in the Philippines and Bangladesh, International Family Planning Perspectives, 1997, 23(3):100– 107 & 144. 5. Shire A and Pesso L, Changing policies and attitudes: postabortion care in the Philippines, Compass, 2003, N Abortion Issue. (2017, Feb 06).

Jurisprudence in Law Essay Example | Topics and Well Written Essays - 750 words

Jurisprudence in Law - Essay Example In a legalist hypotheses cosmos, eschatological issues are always at hand and must always be subject to lawyers as they can themselves never be ultimately determined (Macdonald and Kleinhans 1997, p. 25). Having picked up our eyes up to the sky we face the confrontation of thinking about the interaction of law again, and from where can we discover a methodology to surmount the hypothetical difference lies between law and human contact The legal pluralist project is, certainly, not about paying any attention to differences by counting them under a structural-operational mold that claims to find a solitary justification for the different magnitudes of legal normativity1 (B.Z. Tamanaha 1993, pg. 192). But this keeps away from the predicament of responsibility only by abstaining from (in any case apparently) any grave commitment with normative case. One might ask whether this provides any proper knowledge and information on the nature of law. Somewhat, the objective is to represent legal and social observable facts with respect to each other and in their full opulence and aspects, inquiring and checking conceptions and classes by which legal and societal life are presented as sporadic (D aniel 2001). LegaLegal pluralism has developed as a response to the leading viewpoint of "lawful centralism", explicitly the standpoint that "law is and ought to be the law of the country, uniform for all people, not including all other laws, and managed by a particular set of state bodies" (Griffiths 1986: 3). As vehemently nurturing a pluralistic insight of social existence soaked with diverse normative arrangements, Griffiths espoused an exceptionally colossal reflection of the state itself. The texts on legal pluralism have tendencies to speak the words of social science, as suited in its foundation in anthropology and sociology (Sally Engle 1988). It takes a peripheral standpoint that is concerned with unfolding the way wherein norms build up, set it, and are being relevant in societal contexts. It is concerning with distinguishing the existence and process of those traditions and norms. Establishing the law is conjured up as an issue of attaining information, of discriminating the norms fu nctioning in a social field (Sally Engle 1988). The norms are alleged to be present. The objective of intellectuals is to distinguish and illustrate them. Legal pluralists don't, on the other hand, treat law in the naive way now and then ascribed to the legal theorists: they don't mull over law minimally to be anything board of adjudicators and legal representatives happen to do, as the plain practices that are carried out by lawyers, deprived of all logic of commitment. Diverse pluralists give an explanation for the compulsory force of norms in a different way. Some, like Sally Falk Moore (1978), give emphasis to functionalist details: norms enable inevitability and hence harmonization in human contact; they come out and are continued by the requirement to smooth the progress of societal interaction. Her lawful pluralism has a clearly embittered nature, paying limited concentration to assertions of cultural legitimacy or opinion about 'fair dealing', justice. Actually, she is in general nonchalant with the sources of norms. In her work, the norms have a tendency to be set

Explain similarities and differences in the organizational cultures of Term Paper

Explain similarities and differences in the organizational cultures of any two of the organizations listed below - Term Paper Example An organizational culture also consists of specific customs and traditions that have been passed on through the employees. Many companies encourage the use of historical stories and events to relate the company’s strong culture and how its people are its biggest asset. Slogans, taglines and symbols can also be categorized as part of the organizational culture; many employees will draw motivational forces from these objects and improve their productivity. IBM and Toshiba are two of the well-known computer manufacturers who have their own organizational culture present in their company. Each of them has specific strengths and weaknesses which they have overcome through the efforts of their employees. Although many people believe that since they are competitive companies, their cultures and norms will be more of less the same, however this is not the case. For simplicity, we have carried out a research of the companies based on their head-office culture which gives the most accur ate description of the type of culture the original creators wanted. With the advent of globalization, this activity has become increasingly difficult, however some aspects are more clearly visible then others. What we have seen is that there are both similarities and differences in the cultures and both have their impact on the workings of the company, and while some have positive effects, others may prove to be disastrous. Introduction An organization is always affected by the culture it has. Culture can be defined as beliefs, behavior, language, and way of life for a particular group of people or a certain time. The importance of having a uniform culture throughout the company cannot be emphasized enough. In 1992, John Kotter and James Heskett published Corporate Culture and Performance, a landmark study of more than 200 US companies. They concluded that over time, organizations that managed their staff well saw their share prices increase more than 10 times higher than organizat ions that did not. In this article, we will be discussing the organization cultures of two large multinational companies which deal with the manufacture and distribution of laptops, computers, servers and other computer hardware devices. The companies are IBM and Toshiba. About the Companies IBM’s roots can be traced back to the year 1911 and has ever since been dominant in the IT business. While they remained competitive in some product categories, they failed in others. However, they remained true to their culture and this is the reason why they have remained a prominent player in the industry for so many years (Lesser & Prusak, 2004). Toshiba on the other hand, was started in the year 1939. Toshiba has always remained a competitive firm in the computer industry; however it has never missed out on opportunities in the electronics industry. Throughout its history, the group responsible for Toshiba expanded strongly, both by internal growth and by acquisitions, buying heavy e ngineering and primary industry firms in the 1940s and 1950s and then spinning off subsidiaries in the 1970s and beyond. They maintained its integrity and its strong culture. Some have attributed this strong culture as the backbone of its success. Some experts however say that it will be this culture that may lead to its eventual downfall; this argument is debatable and is out of the scope of this paper. What we must understand is that for a comparative analysis we must set a few parameters. For our purposes we will be discus

Husserl's theory of Phenomenology Essay Example | Topics and Well Written Essays - 750 words - 1

Husserl's theory of Phenomenology - Essay Example Philosopher Edmund Husserl proposed a vision of phenomenology that would increasingly allow philosophers and psychologists a means of investigating the vagaries of human conscious experience. While Husserl was the first philosopher to heighten phenomenology to an entire philosophical school of thought, subsequent thinkers would expand and change Husserl’s concepts. Throughout the 20th century two major forms of phenomenology emerged – Husserl’s theory of phenomenology and the existential theory of phenomenology. This essay compares and contrasts these divergent perspectives. There are a variety of differing features of Husserl’s theory of phenomenology and the existential version. In both instances, however, there is the similar recognition that phenomenological investigation considers internal aspects of human consciousness (Sokolowski, p. 159). Both perspectives on phenomenology worked to investigate aspects of human consciousness through bracketing techniques (Sokolowski, p. 159). In this way, the human senses’ perceived the external world was a major investigative trope. Both schools of thought recognized that the human senses only constituted a partial reflection of actual reality. Subsequently, phenomenology implemented the ‘epoche’ method of investigation where a particular aspect of sensory experience was bracketed and investigated. While the overarching mode of analysis is similar among both Husserl’s perspective the existential perspective on phenomenology, differences emerge in terms of the specifics. One of the primary differences between these perspectives is the objects they believe can be the object of phenomenological analysis. Existential phenomenology believed that phenomenology could only investigate actual objects from the external world. This perspective is contrasted with Husserl’s phenomenology that argues analysis also involved concepts such as freedom or justice. Ziemba indicates, â€Å"Husserl

Breast Feeding vs. Formula Feeding Essay Example | Topics and Well Written Essays - 500 words

Breast Feeding vs. Formula Feeding - Essay Example In this article, the benefits and disadvantages of breast feeds and formula feeds will be highlightened through review of suitable literature. Breast milk has the right composition of various nutrients essential for the survival, growth and development of the baby (CDC, 2011). It is easily available, non-expensive, warm, and stable. For the baby, breast feeding has several advantages. It enhances the immunity of the baby because of transfer of maternal antibodies, thus preventing several infectious diseases. It also protects the baby from other conditions like allergies, atopy, asthma and some autoimmune related diseases. Other than antibodies, breast milk has many antiinfective factors (AAP, 2010). Breast fed babies are at decreased risk of Sudden Infant Death Syndrome and are likely to be more intelligent than those on exclusive formula feeding. They are also less likely to develop necrotizing enterocolitis in the newborn period and cardiovascular diseases, diabetes and childhood o besity later in life. Mothers too have several benefits. Exclusive breast feeding causes lactational amenorrhoea, a natural means of postpartum birth control. It helps the mother shed the extra weight gained during pregnancy.

Supporting families and carers Essay Example | Topics and Well Written Essays - 2250 words

Supporting families and carers - Essay Example Lizzie’s level of commitment is however more compared to that of her siblings as most of the time she is taking care of her sick mum. As a result of this, she gradually becomes socially isolated. This paper is a discussion of social isolation in relation to supporting families and carers. This is the state in which an individual experiences a need for increased level of association with others, but is not able to make contact with them (Larsen and Lubkin, 2009). Because human beings are social in nature, they have a need for social interaction. Interacting with others and spending time with them offers a person a sense of belonging, thereby making life meaningful to them. The need for social support is an aspect that is firmly connected to social isolation. According to Larsen and Lubkin (2009, p. 88), social support is the â€Å"social context or environment that facilitates the survival of human beings by offering social, emotional, and material support needed and received by an individual†. As mentioned earlier, life becomes meaningful through interaction and spending time with others, being able to enjoy common activities such as sports and going out with peers, having a clear mind as well as feeling free and being free among other things. In the case of Lizzie and her siblings, enjoying such things has been made impossible by their mother’s illness. Being a young carer, Lizzie seems particularly affected as she is even unable to concentrate in class as portrayed in the short film. When she gets back home from school and finds her mother’s cup of tea exactly where they left it with her siblings, she can’t help but worry and rush upstairs fearing the worst. Lizzie and her siblings live very different lives compared to their peers. While their peers are able to get early to school and begin classes in time, Lizzie and her two siblings are always late. This doesn’t happen on a few occasions, rather it happens every

Husserl's theory of Phenomenology Essay Example | Topics and Well Written Essays - 750 words - 1

Husserl's theory of Phenomenology - Essay Example Philosopher Edmund Husserl proposed a vision of phenomenology that would increasingly allow philosophers and psychologists a means of investigating the vagaries of human conscious experience. While Husserl was the first philosopher to heighten phenomenology to an entire philosophical school of thought, subsequent thinkers would expand and change Husserl’s concepts. Throughout the 20th century two major forms of phenomenology emerged – Husserl’s theory of phenomenology and the existential theory of phenomenology. This essay compares and contrasts these divergent perspectives. There are a variety of differing features of Husserl’s theory of phenomenology and the existential version. In both instances, however, there is the similar recognition that phenomenological investigation considers internal aspects of human consciousness (Sokolowski, p. 159). Both perspectives on phenomenology worked to investigate aspects of human consciousness through bracketing techniques (Sokolowski, p. 159). In this way, the human senses’ perceived the external world was a major investigative trope. Both schools of thought recognized that the human senses only constituted a partial reflection of actual reality. Subsequently, phenomenology implemented the ‘epoche’ method of investigation where a particular aspect of sensory experience was bracketed and investigated. While the overarching mode of analysis is similar among both Husserl’s perspective the existential perspective on phenomenology, differences emerge in terms of the specifics. One of the primary differences between these perspectives is the objects they believe can be the object of phenomenological analysis. Existential phenomenology believed that phenomenology could only investigate actual objects from the external world. This perspective is contrasted with Husserl’s phenomenology that argues analysis also involved concepts such as freedom or justice. Ziemba indicates, â€Å"Husserl

Supporting families and carers Essay Example | Topics and Well Written Essays - 2250 words

Supporting families and carers - Essay Example Lizzie’s level of commitment is however more compared to that of her siblings as most of the time she is taking care of her sick mum. As a result of this, she gradually becomes socially isolated. This paper is a discussion of social isolation in relation to supporting families and carers. This is the state in which an individual experiences a need for increased level of association with others, but is not able to make contact with them (Larsen and Lubkin, 2009). Because human beings are social in nature, they have a need for social interaction. Interacting with others and spending time with them offers a person a sense of belonging, thereby making life meaningful to them. The need for social support is an aspect that is firmly connected to social isolation. According to Larsen and Lubkin (2009, p. 88), social support is the â€Å"social context or environment that facilitates the survival of human beings by offering social, emotional, and material support needed and received by an individual†. As mentioned earlier, life becomes meaningful through interaction and spending time with others, being able to enjoy common activities such as sports and going out with peers, having a clear mind as well as feeling free and being free among other things. In the case of Lizzie and her siblings, enjoying such things has been made impossible by their mother’s illness. Being a young carer, Lizzie seems particularly affected as she is even unable to concentrate in class as portrayed in the short film. When she gets back home from school and finds her mother’s cup of tea exactly where they left it with her siblings, she can’t help but worry and rush upstairs fearing the worst. Lizzie and her siblings live very different lives compared to their peers. While their peers are able to get early to school and begin classes in time, Lizzie and her two siblings are always late. This doesn’t happen on a few occasions, rather it happens every

Rene Descartes six meditations Distinction of Self from the Body Essay Example for Free

Rene Descartes six meditations Distinction of Self from the Body Essay Rene Descartes was a French Mathematician and a modern Philosopher who developed an original philosophy based on sciences aimed at being stable and likely to last. His method was based upon premises of senses, reason, doubt and belief. Like most philosophers his quest was for Truth and knowledge. However the nature of Truth and knowledge remains debatable among philosophers to this day. It is worth noting that a contemporary modern philosopher said at the beginning of the 21st century, the beginning of ‘ Information Age ‘ , â€Å" Study of philosophy is now reduced to the study of language. We are distinct from our bodies ! Since the advent of human civilization many men have preoccupied themselves with philosophical thoughts of the distinction of self from the body. These metaphysical ideas , sometimes ontological, lie on the borderline of religious theology and philosophy. With discoveries in the field of physical sciences like Einstein’s ‘ Relativity ‘ the human conception of space, matter, time and forces has become clearer. This has further fuelled interest in the field of philosophical investigation of the relationships between mind, matter and the supernatural. This activity is a commonplace past time of the educated and curious. The scientific and methodological study of any branch of knowledge involves the formulation of – Thesis, Hypothesis and Anti – Thesis. Every Thesis has an Anti–Thesis. Is the self distinct from the body ? The senses are deceptive! What we see is spurious. Our memory deceives us. Hence a Truth that can be established is that nothing is certain. Hence it can be assumed for the time being that our senses and bodies are not true. We are probably distinct from our bodies. Rationality is questionable ! Man is known as a ‘ rational animal’. But the idea of rationality and the distinction between a man and an animal are debatable. Man certainly has to face an obvious ‘ identity crisis’ if material knowledge is to be trusted. The idea of a soul distinguishes self from the body ! All phenomena can’t be explained by sense-perception, thinking and physical bodies. They have to be attributed to a super-natural phenomena , ‘ the soul’. If the self is to be distinct from the body it could be in the form of the soul. The power of self-movement, sensation and thought as according to the judgment of Rene Descartes are foreign to the nature of body. These conclusions are based on Descartes philosophical experiments with himself using the faculty of his mind. He uses his mind to probe the co-relation between subjectivity, objectivity and their distinctness from body. This method has been Descartes most powerful tool and which makes him unique in the family of modern philosophers. The awakening during sleep is an experiment. Descartes argues that when asleep he has perceived through senses many things he can’t perceive through senses while awake. These are once again Descartes experiments with himself. Descartes is careful nough to recollect his thoughts and experiences for the object of philosophical study. ‘Thinking’ is separate from ‘being’. Descartes uses his imagination to conclude that he might exist separate from his body as a source of ‘thinking’. In his legendary famous statement he once declared , â€Å" I think therefore I am. â€Å" Human mind and judgment are prone to error . Hence the truth has to be away from the Human mind and body. Descartes reached a conclusion that there does exist a God. God is perfect in his judgment because his mind is infinite. This is obviously not true with human beings. Hence their judgment is subject to errors and faults. There is also a philosophical method of reaching the Truth by elimination of errors. Considering the belief that their does exist a Universal Truth away from the limitations of the human body it is reasonable concluding that we are distinct from our bodies. The existence of God is an irrefutable evidence ! Thesis that there does exist a God strengthens the concept of distinction of self from the body. It would be contradictory associating God to a body; God, Descartes assumed is infinite. Also, the idea of life after death in the form of soul which is the belief of literally every religious heology strengthens the belief that we are distinct from our body. Rene Descartes experimented with the mind ! Descartes claims in ‘ The Fourth Meditation’ that he has trained his mind to separate from his senses and dwell only in the intellect. The result were observations and conclusions that he was totally separate from matter. Descartes uses his ability at philosophical meditations, the popular method of study and research by a philosopher. The Human Will Descartes concludes extends beyond the bodies. With the human will, many philosophers believe it is possible to meditate and separate the consciousness rom the body. Modern Science refutes distinction of body from mind thesis. Descartes himself was once a scientist before he took to philosophical pursuits. A scientist, for example a Doctor would immediately rubbish the claims of the separation of self from the body citing encyclopedias of scientific evidence. Carl Jung’s Experiment nulls the idea of a soul. This famous Psychologist conducted an experiment and concluded that there is no soul ! The distinction between self and body is not recognized by modern psychology books. Philosophical methods might be fallacious. Philosophers employ methods based n speculations and subjectivity. These might be inaccurate and also subject to a difference of opinion even amongst philosophers. Whereas science is based on empirical experiments which no one can challenge once accepted and established. There is a self concept in the science of Psychology. The self concept has an aura of mysticism associated with it. No one can see, feel or touch the self concept. It is reduced to ‘I’ and ‘me ‘ from the common sense point of view by nearly all domains of knowledge. Popularly the psychologists associate the self concept , the I – Self, with the ndividual and his states of mind – Conscious, subconscious and the unconscious. Body- Ego concept can be an evidence of self and body singularity. The genesis of mental structure advocated by Hartmann, Kris and Loewenstein advocate an ego state known as the Body Ego. They suggest with impressive arguments that the ego and the id should be conceived the result of an undifferentiated state. Conclusion : The embodied self concept generates a tension. The stream of consciousness can be believed to be located within the boundaries of a creature. The self ( its memories, eliefs and traits ) might not located within the boundaries of the creature. Our intuition equates ourselves with our consciousness. A point to be noted is that there is a dualism not only between mind and body but also between consciousness and mind ! The ancient scholarly philosophical debate ‘ Self is distinct from the body ’ is a challenging interdisciplinary study. However, the philosophy student is best equipped to handle it. The debate seems to have no end. That is what makes a debate an interesting academic field of study. Philosophers and philosophy students have to be cautious that in their xuberance they do not unwittingly clash with scientific evidence or infringe with cherished religious and theological beliefs. The society punished Galileo because he was ahead in time than the people. The times have changed remarkably. These days society is more tolerant to new ideas. Even blasphemy against Jesus doesn’t shock the West anymore. Recent headlines of a popular newspaper says that the church has forgiven Beatles for claiming they were more popular than Jesus. Philosophers and philosophy students can play a timely role in all ages. The clear message is that they need not ostracize themselves from the society.

Cultural Influences on Accounting and Its Practices

Cultural Influences on Accounting and Its Practices 1. Introduction Recent research in comparative accounting has led to a number of interesting theories and models that have attempted to analyse the causal factors behind the evolution of dissimilar accounting and financial systems in different countries. These diverse ways of accounting are in the process of being harmonised because of global business imperatives, and international accounting bodies are trying to bring about convergence between the accounting systems of different countries.[1] The work of Geert Hofstede[2] on cultural effects on accounting development, expanded and elaborated by Gray[3] later in his theory of cultural relevance in the formation of accounting systems is one of the more discussed models of comparative accounting. It is the purpose of this assignment to elaborate on this model and use it to analyse the differences in the development of accounting in China and Japan in the late nineteenth century. 2. The Hofstede-Gray Framework The broad framework for this model was created by Hofstede, but later adapted by Gray to explain the influence of culture on accounting systems. While, the normal practice is to treat these two models separately, a joint reference makes it much simpler to explain and use. The Hofstede-Gray model fist lays down the argument and then goes on to elaborate the various premises that support the theory. It is essentially deductive in nature and logical in its approach. Hofstede, in 1980, developed a model of culture that distinguishes members of one human group from another and stated that culture manifests itself at four levels, symbols, heroes, rituals and values, all of which work towards â€Å" accounting systems to vary along national cultural lines†[4] His theory was further modified during the next ten years. In1984 he expounded the four very interesting dimensions of culture, which vary from one group to another and consist of Individualism V Collectivism, Large V Small Power Distance, Strong V Weak Power Avoidance and Masculinity V Femininity. These, he said are the most common societal preferences that distinguish one society from another. Societies which prefer individualism consist of people who live in small units and prefer to look after their very own, whereas collectivism represents a social structure where relationships are interlinked and people expect their larger extended clan of relatives to look after them in exchange of loyalty. Power distance represents the extent to which its members accept the inequality in distribution of power. Large power distance societies are thus essentially unquestioningly hierarchical in nature. Uncertainty avoidance represents the degree to which members of society are ready to accept uncertainty and vagueness. The lesser the acceptance of uncertainty the stronger is the rigidity of thought and belief in a particular society and its resistance to change. Masculinity, in a society, stands for its dominant preference for achievement, heroism and similar symbols while femininity is associated with qualities like compassion, care for the weak and quality of life. In 1991,[5] Hofste de added another dimension that dealt with Short Term V Long Term Orientation. Short term orientation stood for values like speedy achievement of social status, overspending and a concern for quick results whereas long term orientation looked at gradual achievement of results, a thrifty approach towards savings and an adaptation of tradition to meet modern needs. In 1998, Gray took up Hofstede’s cultural hypotheses and linked them to the development of accounting systems in a meaningful way, stating that cultural or societal values permeated through organisational and occupational subcultures, and vice versa, though obviously the degree of integration differed from place to place. â€Å"Accounting systems and practices can influence and reinforce societal values†.[6] These basic premises were succeeded by the formulation of four hypotheses on the relationship between specifically identified cultural characteristics and the development of accounting systems. a) Professionalism versus statutory control: This cultural value denotes an inclination for the exercise of individual professional judgment and self-regulation as opposed to observance of authoritarian lawful needs and legislative writ. As such, the higher a country ranks in terms of individualism and the lower it ranks in terms of uncertainty avoidance and power distance, the more likely it is to rank highly in terms of professionalism. b) Uniformity versus flexibility: This reflects a preference for the enforcement of standardized accounting practices between firms, and for the unswerving use of such practices, vis a vis flexibility in accordance with the perceived circumstances of individual companies, e.g., the higher a country ranks in terms of uncertainty avoidance and power distance and the lower it ranks in terms of individualism, the more likely it is to rank highly in terms of uniformity. c) Conservatism versus optimism: This value results in an inclination for cautiousness in measurement that enables systems to handle the ambiguity of future events, as opposed to a positive, risk-taking approach, thus implying that the higher a country ranks in terms of uncertainty avoidance, the more likely it is to be conservative and resistant to change. d)Secrecy versus transparency: This premise states that an inclination for confidentiality and revelation of information about businesses only to those who are closely concerned with its administration and financing, is linked to higher societal preferences for uncertainty avoidance, power distance and masculinity, The Hofstede-Gray model stands out among various models of comparative accounting for its comprehensiveness in linking culture with the development of various economic tools like accounting systems. 3. The Development of Accounting Systems in China and Japan in the Nineteenth Century Global accounting systems, including the various country GAAPs and the IFRS, is moving towards convergence of accounting systems spurred by the requirements of all transnational players to present one set of financial statements and eliminate multiple reconciliations. Even China, with the introduction of the Chinese Accounting Standards (CAS) is putting its state controlled accounting practices aside and moving towards the IFRS. This assignment deals with a similar historical situation in the nineteenth century when aggressive western businesses had begun to dominate eastern trade and commerce and western accounting systems were establishing their predominance in vastly different business cultures. At this time both China and Japan had accounting systems that had developed through centuries and served the purposes of businesses in both countries. In China a primitive method of double entry existed, which permitted the extraction of trial balances and the determination of profit on a cash basis. The country had developed a â€Å"four-leg† accounting system that allowed for the recording of cash and non cash transactions in journals and subsequent posting in ledgers, using double-entry techniques. Despite their availability, these systems were used mainly by banks and large state enterprises. The bulk of businesses continued to use single entry recording techniques and did not provide for differentiation of private and business accounts. Even though the systems were adequate for the running of normal business operations, the needs changed with the emergence of business enterprises from the west and the establishment of joint stock enterprises for coal mining and iron manuf acture. The structure of the new business enterprises required the computation of profit and loss for the purpose of dividends, and asset and depreciation accounting. The indigenous book keeping systems proved to be deficient because of existing practices that depended on trust, the absence of formal source documents, unnumbered books, lack of cross referencing and sequence, lack of differentiation between capital and revenue expenditure and relative unimportance of profit determination. â€Å"In view of their weaknesses, the indigenous bookkeeping systems were of limited use as a basis for internal control.† [7] The development of accounting in neighbouring Japan, had also developed significantly, though on dissimilar lines. While accountants did use a system of double entry in some of the bigger businesses, there was no uniform method of accounting and â€Å"separate bookkeeping methods were developed and kept secret by independent economic powers, such as the Tomiyama, the Tanabes, the Nakais, the Hyogos, the Kondohs, the Honmas, the Hasegawas, the Ishimotos, the Onos, the Kohnoikes, and the Mitsuis.† Methods used thus ranged from the primitive to those that were reasonably adequate. Although the double-entry concept was applied, most Japanese merchants practiced single-entry bookkeeping, called the daifukucho There was no systematic classification of accounts, nor any distinction between capital and revenue expenditures, and the cash basis of accounting was adopted. As in China, the indigenous accounting systems were adequate in a feudal economy where production and distribution were on a small scale [Nishikawa, 1956; Someya, 1989]. [8] The accounting systems of the two countries towards the middle and latter part of the nineteenth century, though developing independently, thus had many things in common. These deficiencies made them inadequate for the purposes of larger joint stock business corporations, brought in by the proliferation of British imperialism in Asia and the commencement of business with the United States. In subsequent years, the responses of China and Japan to these challenges were vastly different. The Chinese businesses steadfastly refused to adopt western accounting technologies and the majority remained with the single entry, four pillar balancing method until the twentieth century; even in companies that made use of large scale western machinery. This led to numerous difficulties and the emergence of widespread defalcation because of lack of control, and also unfortunately to the gradual takeover of businesses by western companies, because of lack of control. â€Å"Not surprisingly, from 1884, the opportunity to gain mercantile support for private investment in kuantu shangpan joint-stock enterprises vanished [Chan, 1996]† [9] In Japan, the response was enormously different. Japanese students travelled in large numbers to the west to to imbibe science, technology and entrepreneurial skills. Accounting modernisation occurred rapidly and â€Å"western-style double-entry bookkeeping was introduced as the foundation on which a capitalist economy could develop.†[10] A number of western accounting books, adequately translated, found their way into japanese markets and nationalised Banks adopted British balance sheets. Legislation was introduced for businesses to adhere to standardized accounting systems and a number of accounting schools started providing qualified accountants to service businesses. The large scale adoption of western accounting by Japan and its rejection by the Chinese has exercised the curiosity of business historians for many years. The answers are now coming through and are related mostly to differences in culture, as put forward by the Hofstede-Gray model. In China political power was centralised, the society was resistant to change, learning was narrow and restricted to Confucianism, and society was in a state of â€Å"bureaucratic feudalism†. The economy was self sufficient and isolationist. In Japan, however, political power was dispersed; the society was open to change and very much dependent on foreign trade. Learning was broad based and the culture pro-merchant. While the continuous political conflict in Japan kept it perpetually unstable it also reduced intolerance and made it much more open to accepting western techniques in accounting. The reasons for the Japanese adoption and Chinese rejection of western accounting principles were largely c ultural and social. While, they contributed largely to the flow of foreign capital and formation of much larger companies in Japan, they also inversely led to the gradual impoverishment of the Chinese economy and the emergence of the communist regime. 4. The Relevance of the Hofstede-Gray Model to the Chinese and Japanese Accounting Systems The Hofstede-Gray model of the influence of culture on the development of accounting systems appears to be perfectly valid in evaluating the divergent behaviour of two different cultures to the same stimuli. Social and cultural patterns in China led to very high levels of Uncertainty Avoidance and Power Distance. The central government had far reaching powers and control. The main activity was agriculture and the primary source of revenue came from land. The scholar bureaucrats were inward looking and not willing to progress beyond Confucian tenets. Bureaucracy was all pervasive and stability in society was maintained despite intermittent conflict. The whole system thus revolved around age old customs and levels of uncertainty avoidance were extremely high. Similarly the land based feudal bureaucracy ensured large levels of power distance and these two factors, along with the isolationist, closed door approach of centuries led to inflexibility, conservatism and secrecy; and the conse quent non-adoption, if not downright rejection of modern western accounting principles. Japan, on the other hand, though not far away from China, had a very different social and cultural milieu. There were a number of economically and politically powerful landowners and these, along with the priesthood that controlled independent Buddhist shrines, were able to successfully disperse political power. The country, unlike China was largely dependent on foreign trade, which resulted in an intellectual open door policy and flexibility towards the requirements of trading partners. The country thus had very low levels of uncertainty avoidance and the dispersion of political power had made people more independent and thereby reduced the power distance. All these factors led to high levels of flexibility, forward thinking optimism and openness to new ideas, as required by the Hofstede-Gray framework, making it much easier to adapt to western accounting systems when the situation demanded. 5. Conclusion Research into comparative accounting is a recent phenomenon and still under great discussion and debate. In fact, Gray’s framework is less than a decade old and has been questioned at length by other experts, with people arguing that the conclusions are subjective and capable of different interpretations. The fact remains that accounting systems have grown in divergent ways between countries that, though physically proximal, are culturally quite divergent. Another major example is that of the UK and The Netherlands, where, despite similar trading, commercial and expansionist practices, accounting systems grew differently, and remained so, until the emergence of the EU and globalisation initiated moves for convergence. The Hofstede-Gray theory thus does appear to give some of the answers to the enigma concerning the adoption of different accounting, financial and even auditing systems between countries which have divergent social and cultural norms. Bibliography Doupnik, T.S., Tsakumis, G .T., and George,t, 2004, A critical review of Gray’s Theory of Cultural Relevance and Suggestions for future research, Retrieved November 18, 2006 from findarticles.com/p/articles/mi_qa3706/is_200401/ai_n13602153/pg Dr. Geert Hofstede, 2006, The International Business center, Retrieved November 18, 2006 from geert-hofstede.international-business-center.com/index.shtml Gray, S. J. (1988) Towards a Theory of Cultural on the Development of Accounting Influence Systems Internationally. Abacus;, Vol. 24 Issue 1, p1-15 March 1988 Environmental Influence on Accounting Development, 2001, Retrieved November 18, 2006 from https://ep.eur.nl/bitstream/1765/1888/5/Chapter+2.doc. The need for International Accounting Standards, 2000, International Accounting, Retreieved November 18, 2006 from http://wwwfp.mccneb.edu/intercultural/Documents/2003/InternationalAccounting.doc. Nobes, C., 1998, â€Å"Towards a general model of the reasons for international differences in financial reporting† Abacus Volume 34 2 1 Footnotes [1] The need for International Accounting Standards, 2000, International Accounting [2] Dr. Geert Hofstede, 2006, The International Business center [3] Doupnik, T.S., Tsakumis, G .T., and George,t, 2004, A critical review of Gray’s Theory of Cultural Relevance and Suggestions for future research [4] Doupnik, T.S., Tsakumis, G .T., and George,t, 2004 [5] Environmental Influence on Accounting Development, 2001 [6] Environmental Influence on Accounting Development, 2001 [7] Environmental Influence on Accounting Development, 2001 [8] Doupnik, T.S., Tsakumis, G .T., and George,t, 2004 [9] Doupnik, T.S., Tsakumis, G .T., and George,t, 2004 [10] Doupnik, T.S., Tsakumis, G .T., and George,t, 2004