Thursday, December 26, 2019

Study on Taxation - Free Essay Example

Sample details Pages: 7 Words: 2146 Downloads: 7 Date added: 2017/06/26 Category Law Essay Type Cause and effect essay Topics: Taxation Essay Did you like this example? Introduction This case considers the issue of the ordinary income and whether or not a gift of shares to an accountant Lewis Hays by the owner of the company Richardson’s Meat Industries Ltd. is assessable as ordinary income for the accountant’s personal services to the private company and the owner. He worked for company for many years and the company upon transition from private to public company the owner gave the accountant a substantial amount of shares. However, when reached by the Federal Commissioner of Taxation the accountant was of the stance that the shares are not been awarded to him in return to his past services but as a gift therefore are not subject to taxation as ordinary income. The Case: In the year 1951, the Taxation Board of Review taxed 12,000 shares of Richardsons Meat Industries owned by George William Richardson. These shares of 5s each were given to Lewis Hayes as a gift by his ex-employer and boss George Richardson. Th e Commissioner decided to tax the shares at a total face value of 3,000 pound as a part of taxpayers assessable income. Similarly, the majority of board keeping the same view in mind were of the opinion that the commissioners decision was rightly made and the shares must be taxed since Richardson received constant advice from Hayes and for that Hayes was never paid. Lastly, Richardson’s statement, â€Å"were given in recognition of services rendered in the past by the recipients and as an inducement or incentive to continue good service in the future† stamped the matter. The commissioner was of the view that the shares issued to Hayes should be constituted as assessable income since the payment of money or a transfer of property although given in form of a gift, as there was no obligatory reason to present it, may in certain cases be income in the hands of the recipient. He was concluding his hypothesis on the basis of English cases that of Squatting Investment Co L td and Squatting Investment Co Ltd. Lewis and Christine Hayes both decided to appeal to the High Court on this matter and the court decided to hear the matter for appeal stating that the board of reviews decision of marking the shares as assessable income based on statutory definition of value of allowances ect. was in fact a matter of law under sections No. 27 of 1936, No. 48 of 1950 and ss. 6, 26 (e) and 196 (I) of Income Tax and Social Services Contribution Assessment Act 1936-1951. Section 196 (I) of the act gave Hayes the right of appeal to the High Court from any decision of a board of review, which involves a question of law. The Judgement: Judge Fullagar gave a detail judgement on the matter that covered all the aspects of the case starting from 1939 when Hayes was residing in Melbourne. Hayes was an accountant by profession and Richardson was carrying on business in Hobart in meat and small goods under the name of Richardsons Choice Provisions. Richardson’s wa s expanding, and was searching for a qualified accountant with special experience in costing. Hayed on Richardson’s invitation relocated to Hobart and entered into his employment. Although his designation was not decided he performed duties as both supervising accountant and general financial adviser. Later on in 1944 Richardson transformed his business into Richardson’s Choice Provision Pty Ltd. Richardson held two fifths of the shares in the company established with a paid up capital of 17,000 pounds. Hayes had about 3000 shares of 1 pound in the company, and also held the positions of the director in the company and its secretary but retained the right of private practise. Hayes stated that Richardson lent him 500 pounds for payments on his shares. However, Hayes only had his private practice. Following the course of events in 1947 Richardson decided to retain control of his deteriorating business and he wanted to hold all shares or none at all. He bought all shares but 500 held by his son including those of Hayes at 22s 6d or 23s 0d a rate lower than what Hayes wanted yet he sold his share anyway by August 1947. At this point every shareholder agreed that Richardson must regain complete control and Hayes considered himself under a moral obligation to facilitate the change for the greater good. However, Richardson told him that he would not lose anything and he would make it up to him someday. In the years to follow the business flourished and expanded until 1950 when it was decided to be transformed into a public company in 1950. The company was incorporated on 22nd may 1950 under the name Richardson’s Meat Industries Ltd. However, the liquidation of the proprietary company did not happen and continued to exist as operating organization, though the shares passed on to the new public company. At this point Richardson acquired 212,000 shares of 5s. 0d. each in the public company and these were given to him against his share in the pro prietary company and other property acquired from him. Upon acquiring these shares Richardson stated that he felt he had done particularly well that he had achieved an ambition and made a success of things. Thus primarily in a spirit of generosity, prompted by these not unnatural reflections, that he decided to make certain voluntary dispositions. He made large monetary gifts to certain public institutions, as to which no question arises. He also, by letter dated 27th June 1950 directed the secretary of the public company to issue 52,000 of the 212,000 shares, to which he was entitled, to the following persons 4000 to D. C. Richardson, 4000 to G. H. Richardson, 12,000 to Henri Albert Christie, 12,000 to Lewis Hayes , and 20,000 to Christie and Hayes on behalf of the staff of the proprietary company. Fullugar stated in his judgement that â€Å"It is true that the decision was a decision on a question of fact in the sense that there was an ultimate factum probandum: the taxpa yer had to prove that what he received was not income, and the board determined that he had failed in his proof. But that determination involved a consideration of what constitutes income, and that is a question of law. The board had also to consider the construction of s. 26 (e) of the Act. The decision turned on the view taken by the board on those matters, and that decision is right or wrong according as the boards view on those matters was right or wrong.† He at this point referred to the case of Lord Parket of Waddington in Farmer v Cotton’s Trustee (1915) and stated that several taxation cases create serious difficulty in relation to the distinction, which often has to be drawn, between questions of fact and questions of law. He was of the view that the factum probandum (the ultimate fact in issue) that is ultimately dependant on the facta probantia (the facts adduced to prove or disprove the ultimate fact) where the factum probandum involves a term used in a s tatute, the question whether the accepted facta probantia establish that factum probandum will generally so far as I can see, always be a question of law. He further stated that, in his opinion, the decision of the board involves a question of law, and the appeal lies. He also scrutinized the facts which led the majority of the board to the conclusion that what the appellant received was income. He accepted all relevant facts as they were presented including Hayes employment by Richardson as a supervising accountant and general adviser in the business and receiving a salary. He pointed that 1942 he ceased to be a full-time employee of Richardson, and since that year he has been in private practice as a public accountant. He also accepted that Hayes has been remunerated for his services as director and secretary in Richardson’s companies from 1944 – 1947 and then till 1950 as secretary. And yet was not paid for services of a trifling nature, such as the preparation of land tax returns and giving advice to Richardson. He also accepted that one gathers that the advice was generally accepted, and the result seldom, if ever, regretted and Richardson felt that he had made a success of things, he was disposed to give a real measure of credit for that success to advice and assistance received over the years from his business associate and personal friend. However, Fullugar rejected that Richard’s statement signed in December 1952 at the time of interview in the Commissioner’s office in Hobart contained only part of the truth and not the complete truth about why the 41385 shares were given out. Richardson had stated that these were in recognition of the services in past and to continue good service in the future. He also objected on the matter that Hayes statement regarding his understanding that all the shares given by Richardson in June 1950 were subject to tax in the hands of the recipients and he did not intend to claim exemption . Fullugar stated the matter though of small importance should have been objected and disallowed but the board ignored it at that point. Neither advice received by Hayes, nor his own view of the legal position, nor his intention at that time to contest or not to contest his assessment, could have any possible bearing on the question before the board. Therefore, the receipt of the shares in question here was not, in my opinion, a receipt of income by Hayes. What was done, as I think, amounted to a simple gift of property and nothing more. To conclude the matter Fullugar stated that Richardson was motivated by both services render and gratification for the continued advice he received from Hayes as well as keeping up his promise that he would make it up to him some day. Further he stated that, a voluntary payment of money or transfer of property by A to B is prima facie not income in Bs hands. If nothing more appears than that A gave to B some money or a motor car or some shares, w hat B receives is capital and not income. But further facts may appear which show that, although the payment or transfer was a gift in the sense that it was made without legal obligation, it was nevertheless so related to an employment of B by A, or to services rendered by B to A, or to a business carried on by B, that it is, in substance and in reality, not a mere gift but the product of an income-earning activity on the part of B, and therefore to be regarded as income from Bs personal exertion. A very simple case is the case where A employs B at a salary of 1000 pounds per annum, and at the end of a profitable year gives him a bonus of 100 pounds. Obviously the bonus is income. It is paid without obligation, but it is clearly in truth part of what B has earned during the year.† Whereas, the commissioner contended that the receipt was an income receipt because it fell within the general conception of income, or alternatively that it fell within the terms of s. 26 (e) of t he Act. Section 26 provides that the assessable income of any person shall include . . . (e) the value to the taxpayer of all allowances, gratuities, compensations, benefits, bonuses and premiums allowed, given or granted to him in respect of, or for or in relation directly or indirectly to, any employment of or services rendered by him, whether so allowed, given or granted in money, goods, land, meals, sustenance, the use of premises or quarters or otherwise. I doubt very much whether s. 26 (e) has the effect of bringing into charge any receipt which would not be brought into charge in any case either by virtue of the general conception of what constitutes income or by virtue of the definition of income from personal exertion in s. 6. The words directly or indirectly are doubtless intended to cast the net very wide, but it is clear that there must be a real relation between the receipt and an employment or services. If the receipt in the present case does not fall within the genera l conception of income, it is not, in my opinion, caught by s. 26 (e). The Verdict: Fullugar added that, if as a result of his friend’s advice A buy shares of a company Z and make great profits then a gift of 1000 pounds to his friend is by no means income earned by his friend B. If the receipt of the shares were a receipt of income, the amount to be added to assessable income would seem to be not the amount of their face value but the amount of their market value. It may be, of course, that face value and market value were identical. Thus Fullugar ordered that the assessment must be reduced by 3000 pounds which was the value of the shares. Don’t waste time! Our writers will create an original "Study on Taxation" essay for you Create order

Wednesday, December 18, 2019

Dependency Reduces Conflict - 1344 Words

Conflict is something that is inherent in human nature, however when one is dependent on another it reduces the likelihood of conflict. This is apparent in the new world economic and international system. The creation of interdependence not only reduces the probability of war between nations but it allows for more peaceful resolutions. This essay will focus on firstly understanding the way in which economic interdependence is possible (embedded liberalism), highlighting issues of what would happen if this system weren’t in place and finally how this system renders war an unattractive solution. Economic globalization and economic integration does not annihilate conflict but it does reduce the probability of war by providing incentives to dialogue between nations due to economic interdependence. Economic globalization and economic integrations are possible due to embedded liberalism. In this system economic globalization is the interdependence of national economies as well as economic integration, which is the unification of economic policies (Wong, February 10th, 2014, lecture 16). Keynesian logic applied to international system via a counter-cyclical stimulus where governments only interfere according to the natural inflation and deflation of the market, as form of compromise between Adam Smith’s invisible hand of the market and List’s visible hand of government (Wong, January 27, 2014, lecture 14). The idea behind embedded liberalism is that it would create internationalShow MoreRelatedExploring the Mexican Independence from Spain Essay902 Words   |  4 Pagesâ€Å"full-scale assault on dependency†? This essay will investigate how the Mexican independence from Spain was only slightly a â€Å"full-scale assault on dependency†, due to several p olitical and social conflicts. Firstly, Mexico remained a monarchy (but not under the control of Spain) after the insurgency. Secondly, there was still an official state religion in Mexico. Another reason is because social conflicts reduced the desire for independence .On the other hand, it assaulted dependency because there wereRead MorePlanning Of A Project, Inc. ( Pcb ) Essay753 Words   |  4 Pagesinterrelated activities may warrant second thought, or possibly back-up planning. Dependency Can Cause Delay Given that the primary vendor indicated that the inevitable change of suppliers would occur within one month’s time, it was crucial for the team to act quickly to determine if this new product would suite them. The given plan accounted for all things controllable throughout the project, and only two external dependencies to be considered. 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This is also very critical with respect to imported food such as rice, wheat, milk, amongst others. Developed countries, which have excess of these food items reduce their prices and export them to Africa to make gains. If such situations were not conditioned, most of the African countries would never be able to produce their own food. Privatization is on the other hand, and its effects on government enterprisesRead MoreStages Of : Forming, Dependency And Inclusion1282 Words   |  6 PagesOne: Forming, Dependency and Inclusion When the group forms for the first time, members are depending on the group leader to provide guidance. â€Å"A major characteristic of this first stage of group development is the significant amount of member dependency on the designated leader† (Wheelan, 1994, p. 14). Each member is hoping they will be accepted and included as a member. According to Wheelan (2005a) â€Å"The initial stage of development focuses on issues of inclusion and dependency, as members attemptRead MoreMichael Klares Blood and Oil Essay1504 Words   |  7 Pageschange dramatically, there is likely to be an increase in conflict over oil, as countries such as China, which is dependent on imported oil (like the U.S.), attempt to secure their own oil supplies. Oil is a finite resource, which will be in increasingly short supply over the next few years, and production may now be near its peak. In short, he believes that America must act now to move to a post-oil economy, taking exceptional measures t o reduce the use of petroleum by motor vehicles and to introduceRead MoreThe Economic Problems of Sierra Leone Essay1693 Words   |  7 Pagesexpectations and needs, and supply from the government to fulfill all these needs. Even thou, Sierra Leone has great natural resources such as: diamonds, gold and bauxite, the country has been struggling with a legal mining of those resources due to a power conflict between the government and rebel’s forces as well as international influence. The dependence of Sierra Leone on more advanced countries, just like in any other example of underdeveloped countries, has been described as: unfair exploitation of humanRead MoreRelapse in Substance Abuse Treatment Essay1165 Words   |  5 Pagessubstance independence. The propensity for dependency, repeated use, and tendencies that take the form of the substance being used, are some of the issues that drug users’ experience. Substances that enhance most severe tendencies in users and pos e high pharmacological efficacy, are those that are cleared quickly from the body, in addition to those that bring out the highest tolerance. There can be increased substance tolerance with the increasing dependency in relation to drug in question, and withdrawals

Tuesday, December 10, 2019

Health Promotion Substance Abuse Samples †MyAssignmenthelp.com

Question: Discuss about the Health Promotion Substance Abuse. Answer: Substance abuse is a global peril and is a threat to humanity and sustenance of mankind. Substance abuse can affect an individuals life at any point of time. People have been using drugs and alcohol on a long term basis. Drugs find use in the treatment of ailments within an individual. However, the drugs can be further divided into schedule and no-schedule drugs, which is the main contributor to substance abuse. Drugs and alcohol has been doing harm to the society and deaths by substance abuse are reportedly higher in many developing and developed countries. Health promotion motivates us to embrace the idea of well-being. Many programs have been initiated worldwide to eliminate the problem of substance abuse, which is often short term and it is concentrated on simple facts and situational analysis. However, the lack of community based approaches hinders the success of much of the programs. The current study discusses in detail in the generic strategy for health promotion, designing an action plan for promotion of the health objectives. The Ottawa charter for health promotion has also been discussed in the current regards. The generic strategy Health promotion and prevention of disease is two distinct topics and are related. Prevention generally identifies the problem and helps in avoiding similar situations in the future. The focus of prevention in the field of substance abuse is reduction in the drug usage, reduction in the use of alcohol or tobacco. Health promotion works as a broader level of prevention, which mainly focuses on the all-over well being of the patients (Eldredge et al., 2016). Health promotion targets to reduce the stigma along with addressing the root cause of drug abuse. Health promotion is a process of providing sufficient knowledge and autonomy in the hands of the individuals and community in general for controlling their own health. Like every other things which makes human feel good, the psychotic substances like drugs, alcohol and tobacco changes the way we feel. These psychotic substances have the potential to do both good and bad by taking the charge of life from our hands. The traditional prevention programs focuses on the ways to prevent and treat the negative outcomes of this problem (Neiger et al., 2012). This has led the government to apply many policies and legislation, which restricts the supply of the drugs, alcohol and tobacco. Health promotions does not necessarily seek to protect people from harm, it encourages and enables people to gain control over their health (Soubhi, Potvin, 2010). The health promotion interventions always focus on the well-being of the people. Each substance has its associated side effects and produces different symptoms and expressions in an individual; every environment has different cultures, which adds elements of resiliency. In this respect, porters generic strategy model could be used for affective promotion of health objectives within the population. The model was suggested by Michael Porter in 1980 to establish the relation within organizations at the grassroot level and the industry as a whole. The strategy in general believes in maximization of the core capabilities of an organization to provide it with a competitive advantage over other similar market players (Benavides-Vaello, Strode, Sheeran, 2013). The strategic model can be divided into three different objectives such as cost leadership, differentiation, differentiation focus, cost focus, stuck- in-the middle. There are some of different aspects of the model which could be elaborated further based upon the requirements and scope of health promotion. The cost leadership focuses upon designing and promotion of strategies for health promotion which would provide the best in class services to the desired section of audiences. In this context, the target audience would be the one suffering from drug abuse. The goal of the health promotion objective would be to provide them with best possible alternatives or medication for management of the side effects of the drug abuse. Therefore designing health promotion campaign where the patients are provided with cost effective medicines such as opoids for pain management and central nervous system depressant such as diazepam and alprazolam can help in the establishment of cost leadership. The success of the campaign lies in the differentiation of the promotional strategies, which can help in reaching out to the maximum number of audiences. In this respect, using different modes or platforms for promotion such as handmade posters, pamphlets along with large scale online campaign can help in diversification of the audience bases. The differentiation focus here means drafting out promotional plans and awareness messages for individual audience section. The peril of drug abuse is common within the youth as well as the aged who have suffering from long term addiction ("Lives of Substance - personal stories of addiction", 2017). Therefore, the mode of treatment and strategic promotional plan varies according to the section of audiences being addressed. The cost focus here refers to the designing and mitigation of cost effective alternate solutions which could help in controlling and regulating the incidence of drug abuse. There is a need to identify the focus group and reach out to them individually, through effective collaboration with multiple state and federal government health channels. As commented by Loss, Lindacher Curbach (2014), regular blood tests, vaccination, affective medication management along with following a holistic care regimen can reduce the dependence on such illicit sources. The stuck in the middle situation can be encountered in case proper research and evaluation is not done before the implementation of the promotional objectives and campaign. An example of the strategy in action The health promotionstrategies, which are specific to a substance, in general, works to reduce the available supply of that substance, it also works to reduce the individual demand of that particular substance. In another way, these strategy works to reduce the potential of harming the individual and the society using it. The specialty of the health promotion strategies is the works to reduce the risks such a way that the interactions of these risk factors are complex. The substance abuse related health promotion strategies offer many opportunities for the policy change (Bennadi, 2013). The health promotion strategy discussed here is demand reduction. It works at all three level (individual, community and environmental). The demand reduction comprises intervention in such a way that it also aims on to the reduction of the harmful consequences of using alcohol, tobaccos and drug. The scope of the demand reduction intervention is wide. The demand reduction health promotion strategies can be applied in two ways. One is through school-basedcampaign, which works by mass education (Onnela et al., 2014). Another is through providing the abused people with drug dependence treatment. The first approach is focused on the youth. The most effective programs for youth are the one, which are long-term, and comprehensive. The most effective programs can be embedded in the existing curriculum (Kania et al., 2012). It is also necessary to target those people who are not in the school. Therefore, the approach should also be on the street level. The campaigns, which are held in the schools, are often anti-drug.However, through the health promotion approach, it should be pro-heath. These campaigns should emphasize on building self-esteem to the students (Drewitz-Chesney, 2012). However, the first approach could not provide the patients with expected outcome, whereas the second approach is safer and effective. For example, the treatment for heroin independence using the substitution drugs in structured settings with psychological assistance has shown immensely positive response. The intervention method includes the attraction and retention of the substance abuse patientslong enough to make the treatment work. It can make the drug and alcohol demand for this particular community to decrease gradually. This provision is available and affordable. There are many other benefits of this approach such as reduction in the number of drug overdose death. The majority of people who suffers from the addiction problem like alcohol, tobacco and drugs opt for a detoxification prevention program. Detoxification or detox is one of the safe and comfortable management to treat the withdrawal symptoms (Stafford, Allsop, Daube, 2014). The Detoxification program cannot be considered as a distinct form of treatment, rather than it can be considered as a prelude to the treatment. However, the drawback of the det oxification program is that, the addicts availing this service can relapse back into the addiction. This makes them in exposure of drug overdose or alcohol overdose. The heroin users are often treated with supplement drugs such as Methadone. Methadone treatment is the most effective one and is more extensively studied. It reduces deaths by drug overdose, crimes and HIV infection. The main drawback of this treatment is that Methadone is often poorly supervised and is available in the black market. It can be used as another legal medical drug, which can be used again as a substance. The health-promotion strategy approach of using Methadone should be promoted on the community level (Herrman, 2012). The campaign should be focused about letting people know about the bad effect of the drug. Another campaign, which could raise awareness amongst the common people including the young, is the media campaign. Media campaign is also an effective tool to reduce the drug demand. However, intervention campaign through media is often ineffective. Best practiceI: Planning, evaluation, context According to the WHO stated health promotion principles, a successful health promotion strategy will involve the population in a whole rather than focusing on the people with one specific disease. It is directed towards the action on the health determinants. An effective Health promotion strategy, combines many complementary methods or approaches. A particularly effective health promotion strategy aims an effective participation and the health professionals who work to the primary healthcare have an important role in enabling the health promotion (Roden, Jarvis, 2012). Many approaches of theabove-mentioneddrug demand reduction strategies and intervention has maintained the health promotion principles apart from the closed setting treatment. The media campaign approach is cost-efficient and involves the people in mass, but it does not influence the community as a whole. The youth oriented school based interventions also targets a mass population, but is not always effective. The interventions using drugs such as Methadone as a substitute along with psychological counseling is the most effective approach involving substance abuse. Counseling and detoxification therapy can be an effective approach together for any people, who are suffering from any kind of substance abuse. The framework of intervention with many clear goals needs evaluation for effective outcome. Before implementing the framework, consideration of three essential phases needs to be considered. These are, assessment of the strength and framework of the community, planning of the approach and implementation of the approach. To do this connection with the key stakeholders such as school, street, parents is necessary. For planning the approach against substance abuse, nurturing the key partnership among colleagues, peers and community is alsoimportant (Roden, Jarvis, 2012). Identification and evaluation of the intended outcome of the health promotion strategy is necessary. To develop and evaluate a conceptual framework, engagement of stakeholders in developing and disseminating is necessary. Best Practice II: Ottawa Charter in action The Ottawa chartered Health promotion (1986) has been influential in guiding the all over development of the health promotion concept. The Ottawa Chartered can be used at any population settings and the action areas shows more chance of promoting health than when they are in isolation (Woodall, J. R., Warwick-Booth, Cross, 2012). The Ottawa chartered highlights the potential role of the every organization, system and also the community as well as the individual level. The problem of substance abuse, such as alcohol and drug abuse is prevalent among the individuals of Australia. The studies revealed that, in recent years there have been many reports, which highlighted more young people, are consuming more alcohol and drugs. The need of a proper health policy: Building a healthy public policy is necessary to implement this health promotion framework. A healthy policy ensures that the people are safe. This includes about making a policy about increasing the age limit of using alcohol (Ayo, 2012). Create a supportive framework: Creating a supportive framework is important as it ensures the creation of the supportive environment. Misusage of substance is not just affects the young people as it affects the whole community. The supportive environment would help them to be free from the influence of alcohol and psychotic substances. Strengthen community action: Strengthening community action includes the involvement of the whole community to the approach, not just in individual level. If the actions are taken at the community level, it will help all the addicted people within the community to kick of the addiction. Develop personal skills: Development of personal skills is important as people feels more control over their lives. This can empower a person as they can feel that they are empowered enough to not to be dependent over alcohol, tobacco drugs or any substance. Reorient health service: Reorientation of the health care is an important approach as reorienting health service needs that the nurses have an important role in collaboration between the different stakeholders (McPhail-Bell, Fredericks, Brough, 2013). When they are partnered with the other healthcare providers, the nurses can encourage the positive health practices. From a perspective of health promotion, developing health literacy is the most important part of the health promotion. A person should develop certain knowledge and skills to manage its influence over substance abuse rather than about lifestyle marketing. The prevention programs should focus on disrupting the harmful pattern of the use of drugs ande alcohol. The intervention programs should empower the patients to select their own goals, which would meet their individual need. The focus of the health promotion should be the development of capacity in bothindividual and community level. Building a proper health policy is important, rather than on fixing the problems. References: Ayo, N. (2012). Understanding health promotion in a neoliberal climate and the making of health conscious citizens.Critical public health,22(1), 99-105. Benavides-Vaello, S., Strode, A., Sheeran, B. C. (2013). Using technology in the delivery of mental health and substance abuse treatment in rural communities: a review.The journal of behavioral health services research,40(1), 111-120. Bennadi, D. (2013). Self-medication: A current challenge.Journal of basic and clinical pharmacy,5(1), 19. Drewitz-Chesney, C. (2012). Posttraumatic stress disorder among paramedics: exploring a new solution with occupational health nurses using the Ottawa Charter as a framework.Workplace health safety,60(6), 257-263. Eldredge, L. K. B., Markham, C. M., Ruiter, R. A., Kok, G., Parcel, G. S. (2016).Planning health promotion programs: an intervention mapping approach. John Wiley Sons. Herrman, H. (2012). Promoting mental health and resilience after a disaster.Journal of Experimental Clinical Medicine,4(2), 82-87. Kania, A., Patel, A. B., Roy, A., Yelland, G. S., Verhoef, M. J. (2012). Capturing the complexity of evaluations of health promotion interventions: a scoping review.The Canadian Journal of Program Evaluation,27(1), 65. Lives of Substance - personal stories of addiction. (2017). Lives of Substance. Retrieved 14 November 2017, from https://www.livesofsubstance.org Loss, J., Lindacher, V., Curbach, J. (2014). Online social networking sitesa novel setting for health promotion?.Health place,26, 161-170. McPhail-Bell, K., Fredericks, B., Brough, M. (2013). Beyond the accolades: a postcolonial critique of the foundations of the Ottawa Charter.Global health promotion,20(2), 22-29. Neiger, B. L., Thackeray, R., Van Wagenen, S. A., Hanson, C. L., West, J. H., Barnes, M. D., Fagen, M. C. (2012). Use of social media in health promotion: purposes, key performance indicators, and evaluation metrics.Health promotion practice,13(2), 159-164. Onnela, A. M., Vuokila?Oikkonen, P., Hurtig, T., Ebeling, H. (2014). Mental health promotion in comprehensive schools.Journal of psychiatric and mental health nursing,21(7), 618-627. Roden, J., Jarvis, L. (2012). Evaluation of the health promotion activities of paediatric nurses: Is the Ottawa Charter for Health Promotion a useful framework?.Contemporary nurse,41(2), 271-284. Soubhi, H., Potvin, L. (2010). Health Promotion Settings.Settings for health promotion: Linking theory and practice, 44. Stafford, J., Allsop, S., Daube, M. (2014). From evidence to action: health promotion and alcohol.Health promotion journal of Australia,25(1), 8-13. Whitelaw, S., Baxendale, A., Bryce, C., MacHardy, L., Young, I., Witney, E. (2001). Settings based health promotion: a review.Health promotion international,16(4), 339-353. Woodall, J. R., Warwick-Booth, L., Cross, R. (2012). Has empowerment lost its power?.Health education research,27(4), 742-745.

Monday, December 2, 2019

Management Report Newcrest Mining Limited

The discovery of gold deposits in Victoria Australia changed the country’s economy fundamentally. Edward Hargraves is claimed to have discovered small amounts of gold in a water hole in Bathurst. As a result, there have been numerous developments socially, economically and environmentally. This discovery led to an influx of immigrants into Australia (Government of Australia Para 1, 6, 13).Advertising We will write a custom report sample on Management Report: Newcrest Mining Limited specifically for you for only $16.05 $11/page Learn More However, the most significant developed is on the economy. Numerous mining companies being formed by entrepreneurs who sought to exploit Australia gold reserves. One of the biggest mining companies in the Australia as well as in world is Newcrest Mining Limited (NCM). NCM is an explorer, miner and exporter of gold and copper. Its activities are centrally located in Australia but with branches in Indonesia, Papua N ew Guinea and Fiji. In 1919, the company changed its name from Newmont Australia Ltd. The company business model involves controlling regions with the biggest potential in gold deposits such as Cadia and Telfer as well as joint ventures and outsourcing with local and international firms interested in exploration, mining and export of minerals (Invest Smart Para 1-4; Newcrest(a) Para 9). The company’s fortune took an upward trend, mostly because of the appointment of Mr. Ian Smith as the new CEO in 2006, which resulted in the company achieving positive results for first time since 2001. It is planed that by 2014, the company will, increase its gold pdrodcutin significantly to 2.3 million ounces (Fat Prophets para 7, 9). By the end of the year 2009, the company controlled about 17 business entities in mining supplies, exploration and exporting. As such the company has a very healthy business profile which yielded A$248.1 million after tax profits for the year 2009 (Newcrest (a) Para 14). This report thus endeavors to give a comprehensive analysis of the company especially in regard to its financial performance and the effects at the local and international level. The financial performance as well as the business model of NCM was affected largely by the global financial crisis, which started in 2007, and the effects are being felt currently in some quarters.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The crisis has been attributed to several factors such as the collapse of the mortgage industry in the USA, while some technocrats have credited the banks in US for involuntarily triggering the crisis by offloading their bad loans as securities (Shah para 17). the crisis was so catastrophic that even the most developed countries has to commit colossal amounts of money to save their financial sectors (para 1). The mining industry was nom exception and the effects were severe. This is because the industry depends a lot on the fluidity of major world currencies. When the exchange rates are affected, the supply of minerals across the globe is also affected. Prices and demand of minerals therefore plummets. The situation is worsened by the rising of production cost occasioned by the rising cost of energy. As such, an industry that depends largely on the forex trade cannot go unharmed by a crisis that touches on the world financial market. Newcrest Mining Limited as one of the leading gold miners and exporter in Australia was not spared the effects of the global financial crisis. Its manager Ian Smith reports that the year 2009 was so tough because of the aforementioned crisis. The company has had to adjust its human resource management principles to shield itself from further losses. It reduced the number of its employees by 3% because of the unpredictable future occasioned by the crisis. Thus the company took several initiative to ensure the r etention of the best employees in the industry. These initiatives included organizing and being a major participant in mining fairs, graduate internship/apprenticeship programs and the establishment of an up to date website with information about careers in Newcrest (Newcrest(c) Para 19 ). To retain the best employees and avoid the cost of hiring new ones the company engaged a new scheme that involved financial incentives for its most talented employees (Para 20).Advertising We will write a custom report sample on Management Report: Newcrest Mining Limited specifically for you for only $16.05 $11/page Learn More The company also embarked on a program aimed at training and hiring the locals, mostly from the aboriginal community to meet its human resource needs at minimum cost. The figure below indicates the human resource trends for up to 2009 and that the numbers slightly reduced that year. Source: Newcrest c), 2011 Other than tightening employee hirin g and retention strategies, Newcrest also shelved efforts to mine and sell gold from one of the most lucrative sites in the world. The site at O’Callaghans is estimated to be the world most valuable tungsten mining area and has a market value of about 4 billion US dollars (Chambers para 1). Newcrest rested the efforts to exploit this site during the global financial crisis and cushion itself from any losses that would have occurred had it exploited the site. Now that the crisis seems to have abated and effects contained significantly, the company is reconsidering utilizing this valuable site through a number of ways. There are thoughts to just sell it with interested bidders coming from China, Japan and Europe. Other possible alternatives include joint venture with interested partners or just mine and sell the tungsten itself (para 13). To improve its cash flow the company decide to â€Å"Elimintae its gold hedge positions which resulted in greater financial gains† (Ne wcrest (d) 6 ). The result was a significant improvement in the prices of copper. As mentioned earlier, the mineral trade largely depends on foreign exchange rates. Foreign exchange rates are so unpredictable and the slightest occurrence in the international arena can trigger massive differences amongst the world major currencies. If this industry is affected, then the effects are directly transferred to the mining industry.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More As a result, this company has undertaken several measures to minimize the risk of any fluctuation in foreign exchange rates. Newcrest activities are spread in different countries such Chile the US, Indonesian and Australia. Under normal circumstances business would be conducted in local currencies. However the unpredictable nature of foreign exchange would result in increased cost of doing business. There would also be massive losses associated with the risk of fluctuation in foreign exchange. There is a lot of movement of its minerals and mineral products between these countries and as such fluctuations in the exchange rate will hurt it business so much. To minimize the risk, Newcrest avoids as much as possible the amounts of balances in cash held by its subsidiaries in these countries. However there is need to keep operations of these foreign subsidiaries moving, while minimizing the losses that may result from the said fluctuations. Thus, to facilitate operations in foreign count ries, the company only transfers enough in foreign currencies to facilitate business (Exeter Resource Corp 7). Furthermore, the company has taken to secure its financial assets and liabilities from losses accrued from forex interest rates. As such, all its financial assets are only exposed to minimum foreign exchange risk, as they are short term investments that have a very short period to maturity (8). This translates to disposal of such assets before any major shift in forex rates occurs. The company has also has a established a policy that allows its foreign subsidiaries to have an agreed and fixed forex rate. This means that they can to conduct foreign trade with consistent and constant exchange rate and thus evade any losses that may occur out of any unpredicted fluctuation (9). The company operates many branches in many countries and as such operational and administrative cost may sore up if no sufficient effort is implemented to counter this. To cushion the company from any i nflated administrative fees occasioned by an uncertain forex trade the company calculates this expenditure by excluding foreign exchange interests (6). This means that administrative costs are kept at a minimum and do not fluctuate with the volatile forex rates thus saving the company a lot of money. Financial position A thorough analysis of the company’s statements of account reveals a very impressive performance during the post global crisis era. The company’s future outlook has been secured as a result of the effective policies implemented to manage the global economic crisis. some of these policies include mergers with credible miners such as Lihir Gold limited, Bonikro and Mt Rawdon, which in effect increased the companies production and the thus the profits also increased significantly. As a result the company’s account for the six months ended December 31 2011, show a very healthy financial base which guarantees a brighter future for the company and its s hareholders. The increase in profits in the said period is not only attributed to the increase in mining and processing of minerals from existing mines but also the consolidation of all financial and physical assets through mergers. This increased gold production by a massive 70%. The company increased its financial commitment inform of increased investment especially in its fixed assets. For that six months duration the company increased its investment in developing its mines by more than 90% (up to A$802.2), while expenditure on its exploration of minerals went up to A$61.8. This increased investment has realized a total assets worth of A$16 billion, up from A$ billion six months prior (Newcrest (d) 3). As a result, the profits portfolio for Newcrest Mining Limited is as follows. It profits from the Underlying asset portfolio increased by 96% to 523.1 million Australian dollars. After the company deducted its total expenses and losses in such areas as forex trade and increase in e nergy costs, it realized a Statutory Profit increaments of aboput 148%, amounting to A$437.8 million for the corresponding period. After deducting all operational expenses, the company realized a 92% increase in compared to the same period in the previous financial year. This increase is equivalent to 922.1 million Australian dollars. The significant gain in profits can be attributed to the increase in supply and sale of gold during this period by an impressive 86% realizing 1,641.6 million Australian dollars. In the previous year the increase in gold sales revenue was recorded at 58%. For the six months leading up to 31 Dec 2011, the prices of gold went up 16%. However, volumes of sales in copper experience a decrease but still reflected a 19% improvement from the previous year. All these put into consideration, the company realized an incredible before tax profit margin of 80%, (equivalent to 768.1 Australian million dollars). The impressive results can be considerably attributed to gains made by reducing significantly losses from foreign exchange, which secured the company’s international trade. After all taxes were deducted, the company realized the most impressive growth in recent years: a 140 % increase profit (equivalent to 142.1 Australian million dollars). The company has thus found it worthy to reward its shareholders with a dividend of 10 cents for every share held (2). The company financial ratios also show a very good performance, where its assets realized a profitable returns for the said period. There was an impressive return on assets at 9.32% compared to 4.99 the previous year. The return on invested capital rose almost double to 12.00 %. This means that the company investments was paying handsome dividends as it was realizing better returns from each of the assets and thus the increased profits (Morning Star n.pgn.). The table below is a summary of the company’s financial ratio for the six month ending December 31, 2010 Profi tability 2001-06 2002-06 2003-06 2004-06 2005-06 2006-06 2007-06 2008-06 2009-06 2010-06 TTM Tax Rate % — — — — — — — — — — — Net Margin % 6.05 -11.01 15.14 17.07 13.66 24.23 4.18 5.61 9.62 19.48 19.48 Asset Turnover (Average) 0.54 0.37 0.38 0.33 0.36 0.40 0.39 0.54 0.52 0.48 0.48 Return on Assets % 3.25 -4.09 5.73 5.58 4.87 9.64 1.63 3.00 4.99 9.32 9.32 Financial Leverage (Average) 2.76 2.59 2.09 2.59 2.70 28.57 5.03 1.34 1.30 1.28 — Return on Equity % 9.00 -10.91 13.07 13.14 12.88 55.04 13.49 6.48 6.58 12.02 12.02 Return on Invested Capital % 7.75 -9.22 11.81 12.05 10.79 42.18 12.33 6.42 6.57 12.00 12.00 Source: Morning Star. The companies share is one of the most lucrative in the Australian stock exchange. It has experienced a significant growth in value for the lastt one year. Shareholders have seen their fortunes in Newcrest stock go up by 24%. The trend has been on an up ward growth in the last one year, averaging 2% increase in share value per month. This is despite depreciation in value by a marginal 1% in a three-month analysis of its performance in the stock exchange. Currently the share is selling at an average price of 38 Australian dollars. This has been influenced by a number of factors such as a 5 point improvement on the value o asset returns, increase in mine investment activities and profitable mergers that in effect increase Newcrest Supplies and sales in Gold. The effect is also seen in the impressive increase in total asset worth. Importantly Newcrest has acquired a valuable assets in O’Callaghans mines a significant tungsten resource that will increase the companies resource significantly in the very future. These factors combined with its meticulous and ingenious way of reducing to a bare minimum not only the risk associated with foreign exchange but also its international operations costs results to a very healthy and solid outlook. As such, the price in its share is expected to remain stable and continue its impressive performance in the Australian stock exchange. Shareholders should thus hold on to their shares to benefit from the 10 cents per share dividends, which will be paid mid 2011, and the future benefits that will results from its expected growth. The table below shows the performance of Newcrest shares in Australia stock exchange. Source: Digital Look Newcrest Mining Limited is a company with a very promising future. This is facilitated by the commendable effort of its management lead by Mr. Ian Smith in solidifying the current gains while expanding opportunities for future benefit. It has some of the best recruitment and employee retention practices in the world that aims to appraise its employee’s thorough continuous training as well as tapping the most talented workers through apprenticeship. The company has acquired the best gold and copper mines in Australia as well ass expanded its exploration activities. The investment in exploration has also yielded the O’Callaghans mines, which will make Newcrest the largest exporter of the mineral, sought for its use manufacturing drilling equipment. Newcrest also has a very healthy business profile that includes at least 27 subsidiaries and it continues to expand by seeking mergers with credible companies such as Lihir Gold. This leads to an increase in production of mineral and thus improves its financial outlook. Significantly, the company has had an ingenious way of evading losses especially from forex rate fluctuations. As such, it employs a standard rate for all its subsidiaries while, excluding interest when factoring administrative charges. The Newcrest shareholder is currently happy with the performance of the company under the leadership of Mr. Ian Smith. However, the only dark spot in its otherwise bright future is his resignation. This leaves a doubt as to how the new CEO will cons olidate gains made during Mr. Ian’s tenure while moving the company forward. However, the fears should be rested as the company is on solid ground and the minerals market is looking good at the present Works Cited Chambers, Matt. â€Å"Newcrest Talks up Tungsten Resources in WA.†Top Stocks. 2009. 2 March, 2011 http://www.topstocks.com.au/stock_discussion_forum.php? action=show_threadthreadid=381989 Digital Look. â€Å"Newcrest Mining Limited: Share Price.† Digital look. 2011. 2 March, 2011..http://www.digitallook.com/companyresearch/822431/Newcrest_Mining_Limited/share_prices.html Exeter Resource Corp. â€Å"Managements Discussion And Analysis.† Docstoc.  2011. 2 March, 2011 http://www.docstoc.com/docs/62181331/ Managements-Discussion-And-Analysis—EXETER-RESOURCE-CORP— 11-17-2010 Fat Prophets. â€Å"Newcrest Mining.† Fat Prophets. 2010. 2 March, 2011 http://www.fatprophets.com.au/Member%20Area/Product%20Landing/Re port%20List/Report %20Page/Article%20Page.aspx?id=7d918951-addf- 4abe-9ba13a6d7a9390b3product=Australasian%20Equities pt=paidp=1 Government of Australia. â€Å"The Australian Gold Rush.† Ciulcture.gov.au. 2010. 2 March, 2011http://www.cultureandrecreation.gov.au/articles/goldrush/ Invest Smart Para 1-4). Newcrest Mining Limited (NCM) 2011. http://www.investsmart.com.au/shares/asx/Newcrest-Mining-NCM.asp Morning Star. â€Å"Newcrest Mining Limited.† Morning Star. 2011. 2 March, 2011 http://financials.morningstar.com/ratios/r.html?t =NCMregion=AUSculture=en-US Newcrest (a). â€Å"Organisational Profile.† Newcrest, 2011. 2 March, 2011http://www.newcrest.com.au/reports/gri_report/org/GRI_ORG_profile.asp Newcest (b). â€Å"Chairman’s Address – 2010 AGM.† Newcrest, 2011, 2 March, www.newcrest.com.au/upload/726_10x28x201015026PM.pdf Newcrest(c). â€Å"Labor Practices and Decent Work.† Newcrest, 2011. 2 March, 2011 http://www.newcrest.com.au/reports/gri_report/ soc/GRI_SOC_labour.asp#a Newcrest (d). Financial Results. Newcrest Mining Limited, 2011. 2 March 2011 http://www.newcrest.com.au/upload/771_2x11x201184748AM.pdf. Shah, Anup. â€Å"Global Financial Crisis.† Global issues, 2010. 2 March, 2011 http://www.globalissues.org/article/768/global-financial-crisis This report on Management Report: Newcrest Mining Limited was written and submitted by user Kinsey Q. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Wednesday, November 27, 2019

Free Essays on Ode to a Nightingale

John Keats â€Å"Ode to a Nightingale† In John Keats’ â€Å"Ode to a Nightingale†, the central theme is when a man wishes he had the strong music beauty of the singing nightingale with out the wine, which creates a sense of loss. In the early stages of this poem the man falls into a reverie while listening to a nightingale sing. He begins by having feelings of both joy and pain. He states â€Å"Tasting of Flora and the country green, Dance and Provencal song, and sunburnt mirth.† (Pg. 605) In this stanza he describes the country as green, giving it character and a sense of beauty. If he had described the country as brown or yellow there might have been a different effect on the reader. He associates dance with song, which together produce pleasure or otherwise noted in this poem as â€Å"mirth†. During this stanza he is in his imaginary world. In the third stanza his awareness of the real world pulls him back from the imagined world of drink-joy that he was in. He feels that beauty cannot keep its lustrous tone without his world of vintage. In the fourth stanza he cries out â€Å"Away! Away! For I will fly to thee.† (Pg. 606) Showing that he has returned to his fantasy but also stating that he is rejecting the wine and he is going to use â€Å"the viewless wings of Poesy† (Pg. 606) to join this fantasy bird. He compares this experience to that of dullness. This stanza closes with the man in complete darkness yet he is unhappy nor is he infatuated with the situation. He continues to sit in darkness in the fifth stanza, which makes the man rely on his, other senses. He speaks of the nightingale singing of summer, and the progression of the seasons. He might have chosen spring to summer to show a new beginning rather then fall to winter, which would incur death and decay. Yet in stanza six the man begins to distance himself from the nightingale and yearns for death instead which he imagines only as joyful, pain-free, a... Free Essays on Ode to a Nightingale Free Essays on Ode to a Nightingale John Keats â€Å"Ode to a Nightingale† In John Keats’ â€Å"Ode to a Nightingale†, the central theme is when a man wishes he had the strong music beauty of the singing nightingale with out the wine, which creates a sense of loss. In the early stages of this poem the man falls into a reverie while listening to a nightingale sing. He begins by having feelings of both joy and pain. He states â€Å"Tasting of Flora and the country green, Dance and Provencal song, and sunburnt mirth.† (Pg. 605) In this stanza he describes the country as green, giving it character and a sense of beauty. If he had described the country as brown or yellow there might have been a different effect on the reader. He associates dance with song, which together produce pleasure or otherwise noted in this poem as â€Å"mirth†. During this stanza he is in his imaginary world. In the third stanza his awareness of the real world pulls him back from the imagined world of drink-joy that he was in. He feels that beauty cannot keep its lustrous tone without his world of vintage. In the fourth stanza he cries out â€Å"Away! Away! For I will fly to thee.† (Pg. 606) Showing that he has returned to his fantasy but also stating that he is rejecting the wine and he is going to use â€Å"the viewless wings of Poesy† (Pg. 606) to join this fantasy bird. He compares this experience to that of dullness. This stanza closes with the man in complete darkness yet he is unhappy nor is he infatuated with the situation. He continues to sit in darkness in the fifth stanza, which makes the man rely on his, other senses. He speaks of the nightingale singing of summer, and the progression of the seasons. He might have chosen spring to summer to show a new beginning rather then fall to winter, which would incur death and decay. Yet in stanza six the man begins to distance himself from the nightingale and yearns for death instead which he imagines only as joyful, pain-free, a...

Saturday, November 23, 2019

Collective Bargaining Units Analysis Essay

Collective Bargaining Units Analysis Essay The Effects of Collective Bargaining Units Analysis Essay Example The Effects of Collective Bargaining Units Analysis Essay Example The Effects of Collective Bargaining Units in the Development of Administrative Policy The effects of collective bargaining units in the development of administrative policy are a sphere of my personal interest. For a long time, residents of the United States, particularly New York City, have become observers and even participants of the mass riots and strikes. They provoked disagreement between the officers’ union, people fighting for equality, and mayor. These events present a basis for the research work. The influence of trade unions on the administrative policy is unconditional. The only question is what the nature of this impact is. In fact, up to this time, careless actions have provoked high costs, inefficient losses on both sides, and the growth of crime among citizens. That is why the question of the influence of collective bargaining units on the policy is relevant and vital. History of the Effects of Collective Bargaining Units in the Development of Administrative Policy For the first time, the term ‘collective bargaining’ was used by economic theorist and founder of the industrial relations field Beatrice Webb in 1891 (Wilkinson, Donaghey, Dundon, 2014). Negotiations are the method by which one can get a tangible or intangible benefit, the meaning of which is the confrontation between the two sides (Jensen, 1963). From the earliest times, in the Scriptures people wanted to form unions and conduct collective negotiations. A striking example of this may be the story of the Jewish people liberation by Moses from the Egyptian oppression. This situation shows the power of unification and the ability to achieve the common goal with the help of a competent leader. Presently, the issue of unification of people is governed by a variety of federal and state laws, and other regulations. The main ones are the Universal Declaration of Human Rights (1948), which claims in Article 23 that â€Å"everyone has the right to form and to join trade unions for the protection of his interests,† and the National Labor Relations Act (1935), which states that an employer cannot refuse union workers. Since these times, almost nothing has changed. In 2000’s, there were attempts to ban the unification of trade unions in several states, but the decisions were non-durable, and referendum annulled them. Since US policy is aimed in full measure at democratization of all sectors, the right for unification of citizens and collective bargaining is carefully protected. Problem Identification The problem of this research is a thorough analysis of the influence of unions on the administrative policy of the region in order to avoid mass demonstrations and frequent violations by citizens. In order to provide valid proposals on how to cope with the situation, there is a need to explore not only the theoretical basis but also its practical implementation. It is also important to look at the situation objectively, regardless of personal beliefs, because there are two sides in conflict, each of them is the right to some extent. It is necessary to understand the motives and expectations of all parties in order to clarify ‘levers of pressure’ to solve the conflict situation. Otherwise, riots and the weakness of power will lead to the credibility of the mayor being undermined. Police will be less vigilant while patrolling the streets because of their personal insults. Such behavior may lead to new protests and the civil war in the worst predictions. First, it is essential to understand the technology of union’s impact on the decision-making. Typically, there are three stages: the formation of the union, collective bargaining, and the influence of using the collective strength. Suppose there is a company in a highly competitive industry; first of all, workers would form a union. Then, a problematic issue arises; for example, when wage increases above the average level, a collective bargaining takes place on this subject. If negotiations are vain, the union uses its power: it organizes a strike (Weldon, 1953). For example, teachers union reached an increase in wages for themselves. Union demands are well founded. The work involves presence of liability and employees performing their duties in good faith. So, raising the level of salaries for teachers is a mandatory measure to motivate employees in the future. Let us start with the first stage. The number of union participants predicts its future activities. Trends are variable. On the one hand, small independent unions are becoming more popular. As claimed by John OGrady (1994), â€Å"unions, particularly those in the public sector, are increasingly forced to organize in smaller units as saturation points are reached in such sectors as education, health care, and local government.† However, some of these unions seek to join the national union, thereby forming a tendency to grand unification (Hebdon, Hyatt, Mazerolle, 1999). There is a clear relationship between the number of participants and union strikes: the more people in the bond, the greater the chance that they will organize a strike. Robert Hebdon, Douglas Hyatt, and Maurice Mazerolle (1999) wrote that â€Å"sympathy strikes and political strikes are undoubtedly less likely in independent unions† (p. 507). Small companies’ hierarchy has few steps, and managers inform workers about the decision-making. So, workers are more likely to operate in a team rather than engage in strikes (Hebdon et al., 1999). In large companies, hierarchization is increasing and management becomes multi-level. As a consequence, it is not always understandable for ordinary workers. Strikes occur when understanding between management and employees is broken (Hebdon et al., 1999). Collective bargaining is the second stage of the unions action. It allows to reach an agreement between employers and employees on a wide range of topics. Initially, all the theories of collective bargaining were based on economic reasons. Of course, the first desire of workers is to have appropriate wages. They also studied the effect of collective bargaining on society as it was a frequent source of demonstrations (Weldon, 1953). Moreover, there is one disadvantage in Webb’ theory: she did not consider the collective bargaining from the standpoint of power of relationships. As a rule, researchers take into account one or two factors, such as economic and political reasons. This approach is wrong because any change in physiological, political, and legal environment modifies the view of citizens on this issue. Therefore, theories of collective bargaining should consider all facets of the phenomenon (Syed, 1970). Anyway, in order for the collective bargaining process to become available, it is necessary to regard such conditions as the economic viability of the region and democratic society within the appropriate legal framework (Syed, 1970). Everyone knows that strikes and demonstrations take place in countries with well-developed economic sector, because there is a large labor market and workers in such circumstances can dictate their terms. In the countries where the economy is not developed, the citizens cherish their work, and they are willing to work even for a meager salary with hope just to feed themselves and their families. As a rule, in such countries, democracy is not developed. As already mentioned, collective bargaining has a different outcome: it can be agreed on in good faith or in the event of a conflict thus provoking strikes and mass demonstrations. Hameed Syed (1970) argues that â€Å"actual settlement or the resolution of interpersonality conflict takes place at the point where both sides reach a consonance in their respective conflict equilibria† (p. 544). It means that the facts of confrontation should be examined in order to understand the expectations of both sides and a way to meet their needs. If two parties cannot come to terms, they involve an independent third party that takes an objective decision and acts as an intermediary between the two (Syed, 1970). The mechanism of influence of unions is the same as in the vast majority of one individual firm and in the whole country. In order to demonstrate the full effect on administrative policies, there are two real examples: one of them is historical, the other two are modern. So, on March 2, 2011, the Ohio Senate passed a law that limited the rights of unions for collective bargaining and strikes (Ariosto, 2011). Therefore, teachers, firefighters, police officers, and other civil servants were deprived of the opportunity to demand better wages and health insurance. Also, workers were limited in terms of the vacation duration and a need for legislation due to the fact that such actions would slow the growth of taxes, because civil servants lived on money of taxpayers and ‘abuse of their rights’. However, the opponents of the decision made the referendum which repealed the law in November 2011. Nevertheless, even for a short time, officials managed to limit the rights described in the Universal Declaration of Human Rights. Surprisingly, this example was followed by several states such as Wisconsin and Indiana (Ariosto, 2011). The second incident began in 2014; its essence is the confrontation between the police union and the mayor of New York, Bill de Blasio. It all started with the death of Eric Garner on Staten Island when the white cop applied banned rear naked choke to Akai Gurley, the African American who resisted the arrest (Susman, 2015). Indignation of the masses in regard to racial discrimination was growing as the number of demonstrators. Everything exacerbated when de Blasio publicly supported the demonstrators and said that he was surprised that police officers did not arrest his black son. These events provoked growing dissatisfaction among people; as a result, the conflict reached its extreme point before the murder of two police officers, Rafael Ramos and Wenjian Liu. They were killed by Ismail Brinsley, the African American who was converted to Islam (Lowery Kindy, 2015). Then, the president of the police union, Patrick Lynch, said that the mayor of New York had blood on his hands. The co nflict continued when police officers turned their backs to the mayor during the proclamation of his speech at the funeral of the deceased (Lowery Kindy, 2015). Order in the city has been violated; constant demonstrations and violations keep occurring; the conflict has further divided the city into ethnic groups. However, the parties are not in a hurry to reconcile. Liberals believe that the conflict is related to money matters, and all the discontent is an attempt of police union to achieve the best conditions for the collective agreement. Therefore, the officials do not make concessions, although previously the mayor made generous contracts with teachers unions and municipal employees (Fermino Otis, 2014). Recently, the confrontation between police union and the mayor has gone to a new level. Now, police officers do not criticize publicly the activities of the mayor and perform their duties, and the mayor is trying to find a solution to the conflict using a system of carrot and stick. A third example is the situation in St. Louis in January 2015. There was a meeting on the issue of the new Terry Kennedy’ bill about how to install the Citizens Council to oversee the police of the city, which would have the authority to investigate allegations of police misconduct (Bamforth, 2015). This is done in order to mitigate a growing discontent between the police and citizens in connection with protests in Ferguson due to the fact that a white police officer Darren Wilson shot and killed an 18-year-old African American Michael Brown and was not convicted for it. The discussion lasted about an hour, but after the police opposed the creation of the Council, riots broke out. The situation was aggravated by the behavior of business manager of the St. Louis Police Officers Association, Jeff Roorda, who brought to the meeting a striking bracelet with the words I Am Darren Wilson. As a result of the unrest, meeting was closed, and the bill was not passed (Bamforth, 2015) Administrative Application I suggest three options to influence the situation. It is believed that the main problem lies in the content of laws and irresponsible policy in regard to them. In fact, the police officers perform everything in accordance with their official duties, and negligence of politicians in drawing up the legislative framework leads to delinquency. This opinion is shared by Eugene ODonnell, a professor at John Jay College of Criminal Justice and former NYPD officer. There is an assertion that small independent unions are less prone to strike (Hebdon et al., 1999). Moreover, if the government does not find other way, it should amend the laws governing the number of people in the unions. Therefore, the rights of people to participate and join the union will not be infringed, but their number will be adjusted. Consequently, the union would have a local character that would irrevocably affect the problem of frequent strikes and demonstrations. Finally, engaging of a third party as a mediator between the parties will help them reconcile, install all the facts, and issue a verdict as soon as possible. Some citizens offer Rudy Giuliani as the third party (Hebdon et al., 1999). Biblical Perspective There are many theories regarding workers unions and collective bargaining, but the most ancient source of this knowledge is considered to be the Bible. First of all, the Bible says that the workers must carefully perform their duties to the employer: â€Å"Servants, be obedient to them that are your masters according to the flesh, with fear and trembling, in singleness of your heart, as unto Christ† (Ephesians 6:5) as well as â€Å"with good will doing service, as to the Lord, and not to men† (Ephesians 6:7). Consequently, workers should not think about improving comfort but put a high value on the duty. They should see the work as the service of God through the conscientious performance of their duties. However, it is necessary to obtain a reward: â€Å"And in the same house remain, eating and drinking such things as they give: for the laborer is worthy of his hire. Go not from house to house† (Luk 10:7). The Bible is a holy book, but its meaning is hidden; so, it is gradually opening to mankind. However, it can be argued that the Scriptures do not support large associations, including trade unions: â€Å"Woe unto there that join house to house, that lay field to field, till there be no place, that they may be placed alone in the midst of the earth!† (Isa. 5:8). The fact that unions usually try to dictate their terms to the employer is considered wrong from the standpoint of the Bible. For employers, the Bible keeps other advice: do not skimp on pay for honest work. In James, the author warns wealthy Christians: â€Å"Look! The wages you failed to pay the workers who mowed your fields are crying out against you. The cries of the harvesters have reached the ears of the Lord Almighty† (5:4). Commentary Being an observer in this situation, the best solution is to regard all the mistakes and victories of each party. People should realize that police officers are servants of the public. This service was created with the thought for the welfare of citizens and their safety. First of all, officers are people who do their duty. Citizens can protest at any sort of topic, but the expression of their emotions should be peaceful; if it is so, the police will even help. However, when people move these legal boundaries in favor of false quest for freedom, the officers have to stop these attempts. Demonstrators should understand that their power is not only in unity but also in sober mind. Instead of showing their dissatisfaction against all adopted decisions, they should consider proposals on how to cope with the problem. All civic indignation boils down to the question of racial discrimination. Indeed, it is a problem of our society, and the US is doing its best to resolve the issue. Politicians create a regulatory framework that regulates the mechanisms of relationships among people in all spheres regardless of race. The police does the will of the law. Moreover, change takes time; nothing can be changed in a moment. In addition, it is necessary to take into account another factor, the consciousness of the people. In fact, there is one law for all citizens, and the people who disobey it should be punished regardless of their nationality. All violators must be punished equally. If statistics shows more detentions among African Americans, for example, it only testifies that some people of this ethnic group have a propensity to violate law and order. Policemen may make a mistake when forming biases, and this error should be corrected. One can understand the mayor as well as the police. In fact, he is only one man who bears responsibility for the behavior of all citizens in the city. Moreover, the solutions to the problems are difficult to implement due to pressure from protesters and police union People should realize that there are plenty of areas in the life of the city which require immediate attention and solutions. Naturally, the decision should be made quickly and decisively without relying on the fact that the problem may get resolved on its own, and de Blasio seems to exclude such an option. Therefore, collective bargaining is a means of alliance to achieve better working conditions for the employees. Sometimes, the process develops into loud strikes and demonstrations under the influence of external circumstances, and then, the politics direct all strength to solve the problem. Occasionally, civil disturbance provokes frequent offenses, crimes, and even bloodshed. As we know, a large crowd becomes uncontrollable. For this reason, this area needs to be carefully studied to avoid similar incidents in the future.

Thursday, November 21, 2019

Answer two question Essay Example | Topics and Well Written Essays - 500 words - 1

Answer two question - Essay Example In the pursuit of the church to bring back to the faith in Christianity, the religious institution has hired artists to create artworks that are filled with intense emotions. This can be seen on how one of the premier painters, Michelangelo Caravaggio used diagonal lines and painterly techniques, especially the chiaroscuro, to provide depth, emotions and sensuality in his paintings. One of the noticeable paintings is the Supper at Emmaus. In this case, there is a realistic portrayal of the narrative of the last supper, which is a clear diversion from the traditional linear perspective presentation. In the paintings, it can be seen that the image is taken as a complete whole. If one of the elements is taken away, it loses it the essence. Another common property of these artworks is to extend the artworks confinement beyond the canvas. This can be seen also in the way sculpture and architecture interacted to convey the intensity of emotions that totally redefined views on art. Gian Lorenzo Bernini’s work Esctasy of St. Theresa is one the groundbreaking artworks of the said period that shows a religious subject matter that was conveyed in a highly emotional composition. In this sculpture, the light shows the angel’s role as messenger by carrying an arrow to be used as a piercer for St. Theresa’s heart. Inasmuch, the suspended emotions of St. Theresa, in a state of ecstasy creates awe because of her reclining form and expression of an intense emotion as a response to the angel’s gestures. At the same time, the sculpture interacts with the architecture because it can be seen as an altar. It can be seen that flow or movement present in the artworks, together with the way they are situated posits intense emotionality. The traditional, religious images (having halos and other divine attributes) have been converted into

Wednesday, November 20, 2019

Samsung - Organization Behavior Essay Example | Topics and Well Written Essays - 2000 words

Samsung - Organization Behavior - Essay Example The three dimensions of management are summarized to be technical, conceptual and human.is important for the managers to evolve meaningful solutions and techniques for resolution of complex management problems, by employing innovative technological solutions that provide answers to problems people and organizations are having. For achieving management success, it is important to understand the extent of involvement of human resources needed for the deployment of these resources. COMPANY AND HENRI PRINCIPLES Samsung International has applied the principles of Henri Fayol, the father of management. The Samsung International has split the workforce into certain segments and has achieved better production and quality work input. The practice of division of work has provided the employer with an opportunity of maximizing employee efforts. It is applicable to all work including research and technical applications. There are limitations to specialization which are determined has been determ ined by the application. The company has stressed the importance and role of the authority, and therefore the authority has the rights to give orders and the power to exact obedience. Samsung International has made a clear distinction between a manager's official authority deriving from office and personal authority created through individual personality, intelligence, and experience. The company has introduced certain rules and regulations to ensure that there exist obedience and respect between the firm and its employees.

Sunday, November 17, 2019

Cortes 2nd Letter Back To Spain Essay Example for Free

Cortes 2nd Letter Back To Spain Essay To systematically rid the world of a civilization takes not only military genius and advanced weaponry, but also a lot of something else. This something else is quite unknown though. While Cortes and other Spaniards at the time believed that his conquering of the Aztecs was purely courage and Gods will, I believe that it was not so much of those, but a whole lot of luck. In Cortes second letter to the Emperor he discusses his battles with the Aztecs within the city limits of the Aztec capital, Tenochtitlan. While writing about the inner-city war between the massive army of Aztecs and the handful of Spaniards, Cortes credits his victories to the bravery of himself and his troops. Not to mention, throughout his letter of conquest, Hernan Cortes brings up God. This in turn, gives me the impression that he, like most Christians during this time, also credits God for the victory. Simply saying that they were enforcing Gods will. I on the other hand, mainly credit Cortes destruction of the Aztec empire to the Spaniards advanced weapons, military intelligence, and a hint of luck. While the Spanish were using guns to slowly mow down the constant waves of attacks of the Aztecs, the Aztecs themselves were armed with mere rocks. This creates a mild advantage for the gun bearing Cortes and his men, but not too large of one, due to the limited number of Spanish men and the almost infinite number of Aztecs. This is where I believe a lot of luck came into play for Cortes, the fact that he and his men fought their way out of the island city of Tenochtitlan is simply amazing. To say that you are carrying out the will of God is quite hasty and cannot be supported either way. This in turn means that the something else that aided Cortes in his victory can only be explained as luck at the moment. Since there is no real way to discover the causes of Cortes upset victory of the Aztec empire, one must figure it was the weaponry, intelligence, and luck. No matter what it was, it definitely was pivotal in the conquest of Mexico for the Spanish empire.

Friday, November 15, 2019

Graduation Speech: Lifes Defining Moments :: Graduation Speech, Commencement Address

I was watching a re-run of the "Dr. Phil" show the other day, and he was offering advice to someone who had an anger problem. Dr. Phil asked him to recall the top 10 defining moments in his life, which is where the secret to his anger problem was supposed to lie. So, I began thinking about what are the top ten defining moments in my life? The birth of my daughter was the first thing that came to my mind. She made me a mother, along with a 24-hour worrier and an insomniac. As I began to dwell more on the topic I realized that going to college has not only been one of my defining moments, it has made me who I am. With all the different classes we take Community College, we realize interests we never knew we had. My first three quarters here, I was in the Running Start program, which allowed me to graduate high school while taking college courses. I took a political science class, just to fulfill my American history credit, and I realized I love politics. I never knew I had such a passion for debating heated topics like gun control until the teacher couldn't get me to stop talking in class. psychology taught me that my weird 2-year-old isn't so weird after all. And chemistry taught me that I really don't care for science that much. So, when my friends tell me they aren't going to college because they don't know what they want to do, I ask them how are you ever going to figure it out? As you guys have your celebrations and get-togethers today, I encourage you to think about your first day at Johnson and how you have changed since then. Do you look on the world in a different way, or did college just confirm that this is the person you truly are? On one hand, my viewpoints on topics changed completely, when my professors opened up my eyes to things like discrimination and class-ism, and on other hand some of my beliefs were strongly supported. Throughout school, I had everyone supporting me. When you have a baby young, everyone pressures you to finish school. I'm very proud to say that I continued school, not only for myself, but for my family too. Not because it is what I was suppose to do, although it is what was best for me.

Tuesday, November 12, 2019

Enriques Journey Essay

Just as Enrique arrives, there is tension between his mother and him. They begin to argue about how Enrique had developed bad habits such as drinking and staying out late as well as sniffing glue. These problems do not surprise me because he had been through alot on his intense journey all the way from Honduras. It hurt Lourdes to see her son do nothing but hurt himself and her family because the money he was spending on alcohol should have been sent back home to help pay for school. Enrique also put his mother down by constantly making her feel guilty for leaving and that she did not deserve to call herself his mother. Looking back at the relationship between them before she left, I thought that their relationship would have been stronger than ever after not seeing each other for years and that he would appreciate the fact that he found her unlike many of the other immigrants that search for years and are still unable to find their family members. Enriques motivation to stay in the United States is work and buy a house back in Honduras not to mention the amount of money he is making allows him to afford a lot more than he could back in Honduras. He wishes to continue working so he can support his girlfriend and his daughter back home in Honduras as well as buy a house so that he can move in with his girlfriend and daughter and finally be a family. He thinks that his girlfriend is cheating on him and he realizes that he wants to be there for his daughter and raise her before she calls someone else her father. Rather than Enrique moving back home he decides that he wants his girlfriend and the baby to move to the United States with him. I believe that there is so much conflict between Enrique and Lourdes is because Lourdes is trying to mother and discipline Enrique when she was not there raise him so he feels as if she is not his mother anymore. If she had not left and raised her family as her own they would not have any problems with their relationship and most likely Enrique would have not got himself into trouble by abusing drugs and drinking too much. I believe once Enrique begins to pick up his act and stops abusing drugs and drinking and coming home late his relationship with his mother would become better as well as eing able to function the next day and able to perform well at work so he can earn enough to visit his family back home in Honduras. I believe that Enrique made the correct decision coming to the United States, although he put his life in danger he reached his goal and finally got to see his mother after many years. Despite making the same mistake as his mother and leaving his girlfriend and daughter for a job to help pay for their needs, I believe it is necessary because if Enrique was back home there was a chance he could not have even had a job and then he would have had no way to support his family. He gained many things by coming to the United States. He had an opportunity to provide a decent living for his family as well as reuniting with his mother even though it was not easy for them at first. Enrique, on his journey, lost his sense of pride. After being harassed by so many times by the local police, he had nothing left to the point where it would have made no difference if he had died. He is in jeopardy of losing his family being many thousands of miles away from them, his girlfriend could leave him for someone who is making a better living in Honduras and would be able to be there to help raise their kids.

Sunday, November 10, 2019

Balancing On-line College Studies, Work, and Personal Relationships

Balancing On-line College Studies, Work, and Personal Relationships On-line college studies bring forth various challenges for a student as the concept of time may easily be disregarded or forgotten along with problems regarding distractions and the sense of presence (â€Å"Online Study Techniques†). In this sense, if a student also takes into consideration pressing issues such as those that stem from work, family, and friends, then the difficulty of successfully completing on-line college studies become even worse.However, the presence of such problems, difficulties, and challenges does not mean that every student going through on-line college studies has a myriad of excuses so as not to excel in their educational pursuit. In fact, given the right mind set and the right approach in decision making, it is most likely that a student will be able to optimally accomplish each task in his or her on-line studies while still being able to perform at work and maintain relations with family and friends.Personally, I incorporate concepts of time management and effective prioritization in order to attain efficient decision making. As mentioned, in decision making, I utilize effective prioritization in order to come up with the best possible options for a given situation. In this sense, I build up a hierarchy of considerations and events which may come up and how I should perceive each and every situation given if such situations overlap. In addition, I also develop a sense of hierarchy in relation to studies, work, friends, and family.Although it may seem that such an approach seems to be quite effective and one may bring up questions as to why even though people tend to have a similar approach but fail at decision making. The answer is quite simple, the reason for the inability to utilize prioritization as a tool for guiding decision making is not strictly followed and such individuals opt to choose the easier or more pleasurable choices instead of selecting the more important tasks.In my case though, I prioritize and decide according to which choice would bring the most positive effects. To expound upon the potential use of effective prioritization in terms of decision making, it is only proper to discuss through the use of specific examples. In this sense, a good example comes in the form of accomplishing additional tasks at work which basically translates into a bigger payout while also considering the progress through on-line studies and coursework.Considering that I already have a stable amount of funds and have a good amount of saving, then working for additional hours even though additional pay is given would not have been an efficient choice since technically my funds are already in excess. On the other hand, in relation to the on-line studies that have progressed slowly, allocating ample amounts of time and effort for such will definitely be not an excess and if I really want to attain my specialized associates' degree through dist ant learning, then I should spend more time to work on my studies.Hence, I chose to accomplish the latter option. However, sometimes one cannot simply choose an option over another especially if one or more of the possible choices are with added urgency. Since it is quite often that I am placed in a situation wherein I have to decide between different possible tasks in which time is of the essence, I have developed a way to incorporate efficient time management aside from effective prioritization into my decision making skills.To expound, efficient time management in my own perspective pertains to how the hours of the day or the days of the week are scheduled effectively in order to progress in my work and studies while still being a significant presence to my family and friends. Also, time management pertains to the reality that some decisions made or tasks accepted may be done on another day while some events cannot simply be accomplished if missed the first time around. In relati on to prioritization though, not every opportunity or task that may not reoccur on a definite time is not always the best option so time management in relation to decision making.A good example for the use of efficient time management in relation to decision making is in terms of choosing between the options of attending the birthday of my beloved niece and continuing my on-line studies. In the situation, it is quite expected that the birthday party, along with the opportunity to greet her and give her a gift in person, would only occur at a specific time and date. Considering that I am lagging behind in terms of my on-line studies, I also thought about using my free time to catch up with the remaining coursework.Of course, thinking that my studies are more important in the long run, and my niece would probably not hate me that much if I miss her birthday, my initial reaction was to just stay at home and continue my studies. Later on, I realized that if I missed the birthday then it might create an unavoidable stress between us. Taking into consideration that on-line studies are characteristically flexible in nature and progress may be made at one's own pace, then I simply went to the birthday, stayed for a while, and later on went back home to finally continue the coursework that should be completed.Hence, both tasks were accomplished. The important aspect of the decision making process in this sense, is the capability to postpone something to be done at a later time but still making sure that the postponed task is accomplished. In addition, it is also important to know which tasks should be conducted first and at the same time realize which tasks can really be set aside initially.In this sense, what works for me personally as discussed, is to utilize both time management and prioritization in deciding which tasks or events should be considered to be done first. Of course, such a method has some negative points as well. In most cases though, from a personal s tandpoint, it is definitely useful to use efficient time management and effective prioritization in relation to decision making as reflected through the stability of my personal relationships with family and friends, as well as good productivity at work and on my studies.

Friday, November 8, 2019

Definition of Principal Energy Level

Definition of Principal Energy Level In chemistry, the principal energy level of an electron refers to the shell or orbital in which the electron is located relative to the atoms nucleus. This level is denoted by the principal quantum number n. The first element in a period of the periodic table introduces a new principal energy level. Energy Levels and the Atomic Model The concept of energy levels is one part of the atomic model that is based on a mathematical analysis of atomic spectra. Each electron in an atom has an energy signature that is determined by its relationship with other negatively charged electrons in the atom and the positively charged atomic nucleus. An electron can change energy levels, but only by steps or quanta, not continuous increments. The energy of an energy level increases the further out from the nucleus it is. The lower the number of a principal energy level, the closer together the electrons are to each other and to the nucleus of the atom. During chemical reactions, its more difficult to remove an electron from a lower energy level than from a higher one. Rules of Principal Energy Levels A principal energy level may contain up to 2n2 electrons, with n being the number of each level. The first energy level can contain 2(1)2 or two electrons; the second can contain up to 2(2)2 or eight electrons; the third can contain up to 2(3)2 or 18 electrons, and so on. The first principal energy level has one sublevel that contains one orbital, called the s orbital. The s orbital can contain a maximum of two electrons. The next principal energy level contains one s orbital and three p orbitals. The set of three p orbitals can hold up to six electrons. Thus, the second principal energy level can hold up to eight electrons, two in the s orbital and six in the p orbital. The third principal energy level has one s orbital, three p orbitals, and five d orbitals, which can each hold up to 10 electrons. This allows for a maximum of 18 electrons. The fourth and higher levels have an f sublevel in addition to the s, p, and d orbitals.  The f sublevel contains seven f orbitals, which can each hold up to 14 electrons. The total number of electrons in the fourth principal energy level is 32. Electron Notation The notation used to indicate the type of energy level and the number of electrons in that level has a coefficient for the number of the principal energy level, a letter for the sublevel, and a superscript for the number of electrons located in that sublevel. For example,  the notation 4p3 indicates the fourth principal energy level, the p sublevel, and the presence of three electrons in the p sublevel. Writing out the number of electrons in all the energy levels and sublevels of an atom produces the electron configuration of the atom.