Private Public partnership

Over the last few decades, our administration focuses on developing our economy where they can address the problem of poverty and of modernization on the Philippines. As our country is still developing and the government resources are limited, new ideas and strategies such as partnerships are needed. This highly evolved development strategy is nowadays termed as Public Private Partnerships (Pops), is a cooperative venture between the public and private sectors in the provision of goods or services which is traditionally provided by the state (Recite &Affable, 2006). The public and private sectors have common goals and their partnership can take advantage of the separate strengths of each to achieve their objectives. On the Executive Summary of Proceedings about Public-Private Partnerships in the Social Sector they elaborated that the private sector exists to make a profit and applies market-based solutions to problems while the public sector attempts to ensure equity and access for c itizens and redresses problems of market failure (Asian Development Bank Institute, 1999).On view of this program, there will e greater opportunities that will come in the future especially in developing our country economically. The program caters mainly to the needs of the public users and also it creates an environment where there will always be consistent growth. Many are still skeptical and in fear of the Private Public Partnerships. Mainly because of there is a conflict of interest between the public and private sector and also there is a chance of higher transaction cost due to its long term contract. An article entitled, For Mutual Benefit-the Advantages and Challenges of Public-PrivatePartnerships cited, the state, that often provides the fixed assets and even the financing for APP is interested in improving the delivery of public goods and services; while on the other hand, private firms are concerned with enhancing profitability and the welfare of their stockholders (FIT Consulting, Inc. , 2012). On this sample risk, it shows that both sectors have different objectives which create a negative impact on the status of nation's social and economic health. In this partnership, the government and the public sector must work together to establish quality standards that will help OTOH of them in the long run.Real partnerships will require Joint planning and discussions and better specifications of the potential roles for each other is needed (Asian Development Bank Institute, 1999). Therefore; accountability, monitoring and transparency by both the public and private sector is really significant. On the conference in Tokyo, Dry. Patricia Craig (Asian Development Bank Institute, 1999) highlighted the urgency of solving some of the problems of the social sector today because of the intensifying pressures of population ageing and globalization on this sector.With the ever increasing population, greater expectations and demands from the society, our government is facing an increasing pressure to deliver new and improved services with only limited resources available. Thus, the private sectors who are much more knowledgeable in terms of market rules and the ability to deliver projects on time can greatly aid the government in providing the services to the public in a way that benefits the people and delivers economic development.Our country today experiences a so called ‘infrastructure deficit', evidenced by congested odds, deteriorated schools, lack of facilities in the hospitals, poorly maintained transit and water treatment systems, and other infrastructure assets which are either non-existent or in urgent need of repair (United Nations Economic Commission for Europe, 2008). Because of the increasing shortage of government funds as evidenced by lack of facilities and manpower, our country critically requires a more serious look at the APP option.With the help of the partnership program, the problems that our country is facing wil l be addressed properly since there will be proper distribution of susceptibilities between the private and public sectors. And as a developing country trying to approximate good governance, the Philippines has already properly characterized the private sector is its most potent partner in meeting said formidable infrastructure challenges, through Pops (Recite & Affable, 2006).Public Private Partnership will surely addressed the challenges of reducing poverty and establishing a more rapid developing system. The program will surely be a reliable strategy that can efficiently deliver its services. Sine there will be proper identification of the needs of our country, there will also be proper implementation of all projects planned by our government with the help of the private sector. This can too produce more Job opportunities for Filipinos since there will be more infrastructure projects so manpower will also be required.Also, the needs of the people will be properly catered since fa cilities are being improved and properly maintained. The APP agenda in various infrastructure sectors and development projects, is aimed at facilitating trading and investments thereby reinforcing the amounts investment climate and its competitiveness in the Asia and with the rest of the world (Recite & Affable, 2006). The Philippines is regarded as an ideal site for investment because of our rich natural resources, highly educated people and a high standard lifestyle at a low cost.With the help of APP, our country will invite more foreign investors which results to an economic growth. Private-public Partnership is a program that will provide greater opportunities in developing our country economically today and in the future. Because the program caters to the needs of the people, as a result, it creates an environment where there is growth and prosperity. Though many doubt the effectiveness of partnership between the private and public sector, but a change from the traditional welf are state is a moving step towards productivity.In reality, markets are imperfect and government may not always work in favor of the most disadvantaged but each sector can do certain things well. In order to have a good governance the private sector needs to consider its social responsibility while the public sector needs to create the appropriate legal and ejaculatory structures as well as a democratic and participatory process in decision making (Recite & Affable, 2006). Real partnerships will involve Joint planning by the public and private sectors, where a culture of true cooperation will need to develop.

A Brief Comparison of Psychoanalytic and Person-Centered Therapy

Within the field of counseling and therapy there are endless theoretical stances, each of which develop different perspectives on humanity and establish varying counselor roles. Consideration of the implications of these various orientations is essential in the process of choosing the appropriate therapy for an individual. As an illustration, examine the stark contrast between psychoanalytic therapy and person-centered therapy. The core of any theoretical approach in psychology lies in the unique interpretation of human nature.Sigmund Freud; founder of the psychoanalytic movement, had an extremely deterministic view of the human experience (Corey, 2009). According to Freud; a combination of unconscious, irrational motivations and instinctual drives that lie outside of one’s conscious control serve as the basis for one’s personality (Corey, 2009). These irrational forces include Eros; the innate â€Å"life instinct† responsible for sexual energy and our desire to survive, and Thatanos; the innate â€Å"death instinct† responsible for aggression (Burger, 2008).In addition, Freud placed a heavy emphasis on the role of childhood experiences and sexuality in personality development. Psychoanalytic theory asserts that most of the conflict experienced in adulthood is a result of repressed unconscious material from childhood (Burger, 2008). The psychoanalytic view of human nature is quite contrary to the humanistic outlook. Carl Rogers; founder of the humanistic psychology movement, developed a more optimistic view of human nature.This approach asserts that at the core of each individual lies a â€Å"positive center†, which is composed of trustworthiness and capability (Corey, 2009). Person-centered therapy is centered on the belief that people have an innate â€Å"actualizing tendency† which drives an individual to strive for growth and personal fulfillment (Corey, 2009). Although past experiences are not ignored in therapy; t he emphasis on growth, development, and competence proposes that traumatic past experiences can be overcome by finding meaning and purpose in one’s life (Corey, 2009).Given their varying interpretations of human nature and psyche, person-centered therapists and psychoanalytic therapists establish very different roles in their practice. Because the goal of psychoanalytic therapy is to bring repressed unconscious material to light, the therapist utilizes a â€Å"blank-screen approach† (Corey, 2009). Although they initially establish some rapport with the client; psychoanalytic therapists assume an anonymous stance for the majority of therapy by behaving in a neutral, impersonal manner (Corey, 2009).The goal of this approach is to foster transference; in which clients project repressed emotions onto the impartial therapist (Corey, 2009). The main role of a psychoanalytic therapist is that of an interpreter. Therapy employs various techniques intended to evoke unconscious memories such as transference, dream-analysis, projection tests, and free association (Burger, 2008). These repressed memories are often ambiguous and puzzling to the client; thus therapists provide guidance in understanding and confronting the meaning of this material (Burger, 2008).In contrast, the goal of person-centered therapy is to create a nurturing environment which fosters the client’s actualizing tendencies and growth (Corey, 2009). The relationship between therapist and client is equal, meaning that the therapist can hold no dominant role (Corey, 2009). Rather than advising and interpreting, the therapist simply serves as a model for the patient. In order to be appropriate models, three characteristics are required of person-centered therapists (Corey, 2009).Firstly, they must have congruency in their own lives by being genuine and honest with themselves. Person-centered therapists must also accept their clients with â€Å"unconditional positive regard† (Cor ey, 2009). This vital concept assumes that therapists can accept their clients without any judgment, and deeply care for people beyond the obligations of their occupation. Lastly, therapists must have a true empathetic understanding of their clients. Person-centered therapists should be able to relate to their client’s feelings and experiences as if they were their own (Corey, 2009).Cumulatively these three qualities create an open relationship in which the client is free to express themselves and grow as an individual. Due to the intrinsic differences between psychoanalytic and person-centered therapy, it is necessary to examine their strengths and weaknesses in application. Freudian psychoanalytic therapy has been modified greatly over time due to many flaws in the therapeutic process. The most notable of these shortcomings is the intense emphasis on childhood experience in personality development (Burger, 2008).Critics claim that psychoanalytic therapy ignores the signific ant role of post-developmental and current life circumstances on mental health. In addition, the therapeutic process in lengthy and costly; limiting its application to those in well-off socioeconomic standing (Corey, 2009). There are however many beneficial uses of contemporary psychoanalytic therapy. Some argue that because all people are affected by childhood experiences, therapy can be applicable cross culturally; assuming therapists possess a multicultural awareness (Corey, 2009).In addition, brief psychoanalytic therapy is a promising new therapeutic approach that aims to limit the time and cost of psychoanalytic therapy while maintaining the focus on the inner psyche; thereby broadening its availability (Corey, 2009). Person-centered therapy is currently a more widely utilized form of therapy, but it is not without weaknesses. Critics argue that from a multicultural perspective, the internal locus of evaluation stressed in therapy may not be fitting for some collectivist cultu res; who value the opinions and standards of other group members over their own (Corey, 2009).Others contend that the non-directive stance of the therapist may not be sufficient for those seeking guidance from therapy. Although some aspects of therapy may be flawed, humanistic psychology has been responsible for some major breakthroughs in the field of human resources internationally. Humanistic psychologists have traveled to over 30 countries worldwide in order to assist different cultures in their adoption and modification of humanistic theory and therapy; in hopes of promoting global communication and understanding (Corey, 2009).Those who promote person-centered therapy also assert that the key therapeutic conditions of empathy, understanding, and honest caring are essential in promoting growth universally (Corey, 2009). References Burger, J. M. (2008). Personality. (8th ed. ). Belmont, CA: Wadsworth, Cengage Learning. Corey, G. (2013). Theory and Practice of Counseling and Psych otherapy. (9th ed. ). Belmont, CA: Brooks/Cole, Cengage Learning.

Pygmalion and Metamorphoses Essay Example | Topics and Well Written Essays - 500 words

Pygmalion and Metamorphoses - Essay Example he knows it, loves the more.†Ã‚  After that, the sculptor wished for his sculptor’s mortality from Venus, his wish was granted, and they lived happily ever after. Bernard Shaw’s play ‘Pygmalion’ is based on Ovid’s famous myth Pygmalion. Shaw’s portrayal of his protagonist Professor Higgins is very similar to that of Ovid’s Pygmalion i.e. both despised women for their vices. However, the situation changes for Professor Higgins when Eliza walks in to his life who was a common flower girl with a cockney accent. Professor Higgins takes up the challenge of transforming Eliza in to a proper society woman although unknowingly he was making Eliza exactly like his dream woman as it is also observed in the case of Pygmalion himself. In the play Higgins mother, Mrs. Higgins’s character can be interpreted as the symbolic representation of Venus in the myth because both the women characters act as a buffer in instigating the culmination of love as observed in the case of Pygmalion as well as Professor Higgins. Mrs. Higgins’s character bears similarities with the goddess because in the play she hides Eliza from the professor when he hurts her feelings and then makes him realize his mistakes. Moreover, like Venus, she was able to decipher his son’s feelings for Eliza without any confession from him and she takes it upon herself to bring the two together. Just like Venus who also grants Pygmalion’s wish for Galatea’s mortality although he does not asks for her mortality aloud but it was their in his heart. Just as Pygmalion Professor Higgins, also falls in love with Eliza while transforming her into his dream woman though he does not wants to accept it at the time. However once she leaves him he realizes his mistake and he sets himself against getting her back. Although it is observed that Shaw does not gives the play a proper ending since no details are stated about Eliza coming back yet it is perceived that they do have a happily ever after. Hence,

Use Of Credit Scores By Insurers Essay Example | Topics and Well Written Essays - 750 words

Use Of Credit Scores By Insurers - Essay Example Rates and premiums are calculated on the basis of your risk level. Many insurers estimate the amount you stand to collect as premium in the event of a loss and charge you a premium amount enough to compensate such claims. If your insurance claims equate to average compared to the credit score, insurers still price the premiums in a manner that profit is earned. Other than the credit history, other factors help in underwriting and pricing of insurance. Some of the factors include the driving history, area of residence, age, gender work history among others. Taking into account all these factors while pricing an insurance cover could be a fair deal. However, consumers should have a better reason to make their credit history healthy. This will better your chances of landing favorable insurance rates and policies. To determine whether or not to offer auto insurance coverage to an individual, insurers often rely on an individual's credit information. Many insurers argue that this informat ion is appropriate in evaluating the possible risks and thereby charging the correct premiums to their clients. However, many states castoff this approach from being used as the sole foundation for cumulating rates, denying, renewing or canceling premiums policies for their clients. Some states forbid the use of these scores in rating premiums and making underwriting decisions. Others require that insurers should inform their clients and applicants of the decisions made while determining their premium in relation to their credit history.

Total reward -Job Satisfaction Literature review

Total reward -Job Satisfaction - Literature review Example Total Rewards pertains to all the tools that an employer has at one’s disposal, which could be used to attract, retain and motivate employees.Total Rewards approach takes into cognizance all the factors and attributes that are the direct outcome of an employment relationship, which are perceived by an employee to be of valueThe objective of the Total Rewards approach is to optimize the rewards offerings facilitated by an organization so as to yield the optimal results for the money spent on configuring and delivering awards This approach may involve an integration of a wide range of programs within an organization, which may not be directly perceived to be rewards by everyone (Fitz-Enz 2009). A wide range of practices that may involve enhancing the employee productivity by making the work hours more flexible, curtailing employee turnover by extending career advancement and training opportunities within an organization, making the management system within an organization more p articipative and interactive to encourage employee participation could be blended with the direct and indirect monetary compensation to yield maximal results from a reward system that is inherently bold and innovative (Fitz-Enz 2009). A Total Rewards approach do takes into consideration that the fact that when it comes to foster a workforce that is committed and motivated, the tangible reward forms and systems are important, but are certainly the be all and end all of a viable reward system (Fitz-Enz 2009). In that context, the question that deserves the attention of researchers is that why the reward approach has suddenly become very important in the contemporary context. One of the reasons for this is that there is a war for talent in the job market out there. Though going with the current economic meltdown and the recessionary trends, the labour market may have softened somewhat, still, employee retention has emerged to be a pivotal issue in many organizations (Jensen, Mcmullen & Stark 2007, p. 62). Companies do incur massive expenditure in training and grooming talent and hence attracting and retaining a staff that is experienced and skilled stands to be the top priority for many managers. With the compensation budgets getting more constrained, the competition to attract skilled and experienced employees has tremendously increased (Jensen, Mcmullen & Stark 2007, p. 62). To be able to cope up with such budgetary squeezes, managers need to delve on an assortment of tangible and intangible rewards and benefits to hold on to their employees. Then there is an enhancing focus on employee engagement (Jensen, Mcmullen & Stark 2007, p. 63). By making the jobs more rewarding and meaningful, the managers can encourage the employees to put in a discretionary effort so as to deliver better results (Jensen, Mcmullen & Stark 2007, p. 63). The challenging global environment is pushing the organizations to make the most of the human resources that they have at their disposa l, and hence it has become essential for the managers to directly depend on their employees to perform and act in a way that is in consonance with the organization’s objectives, values and culture (Jensen, Mcmullen & Stark 2007, p. 63). The increasing diversity of workforce is one other reason necessitating a Total Rewards approach towards management (Jensen, Mcmullen & Stark 2007, p. 64). Globalization has given way to dilution of borders and has augmented the diversity within organizations (Jensen, Mcmullen & Stark, p. 64). Besides with women getting an enhanced access to education and career building opportunities, the participation and proportion of women within the workforce has increased (Jensen, Mcmullen & Stark, p. 64). Changes in social attributes and demographic aspects have also contributed to the

European Law essay Example | Topics and Well Written Essays - 2000 words

European Law - Essay Example It is agreeable that legal cooperation and integration is the most important premise for political and economic integration. There should be horizontal and vertical legal cooperation and integration; that is, among member states themselves, as well as between the Union and its member states. This means that such integration should be in such a way that, despite the fusion of legal processes, each state do not lose their individual legal characteristics.1 It is in the light of this that a question arises of how supreme law can be established while each state still maintains their inherent laws. In practice and theory, this question point at two most crucial European Law doctrines: the doctrines of â€Å"supremacy† and â€Å"subsidiarity†.2 So, how is the doctrine of â€Å"supremacy† and â€Å"subsidiarity† developing and how can it address the question of enforceability of directives by individuals? The Doctrine of â€Å"Supremacy† The doctrine of â €Å"supremacy† is one of the basic principles of EU law that was developed by the European Court of Justice (ECJ) in the Costa v Enel [1964]3 to ensure supremacy of EU laws over individual member states law. The development of this doctrine was based on the pacta sunt servanda principle that the EU laws should not be prejudiced by national laws. Since the EU laws respect the fundamental rights, the ECJ is of the opinion that member states should not prejudice EU laws under the excuse of protecting human rights. The ECJ’s ruling followed the principle that the courts of individual member states must not apply national laws that are not consistent to EU Laws. The EU Treaty provides the EU laws with supremacy over individual states laws.4 It should be noted that the doctrine of supremacy of the EU law is a debatable concept that is still evolving. Since the ruling in Costa v Enel, there have been various reactions to the opinion held therein. The ruling has been challenge d in the members’ states constitutional courts, as noted in German Constitutional Courts in the case of Spa Granital v. Amministrazione delle Finanze dello Stato5. In the case, it was held that Community law should be given precedence because of its competence over any relationship aspect between national law and Community law. Also, the Treaty of the European Union has been challenged through a series of Maastricht cases. The enforceability of the doctrine of supremacy directives by individuals is very possible. However, such enforceability is only within the ECJ’s conditional jurisdiction; in some cases, EU laws do not have direct effects to the national Acts hence implying that its provisions cannot be enforced in such circumstances.6 The Doctrine of â€Å"Subsidiarity† The Maastricht Treaty on European Union (TEU) sets out that the doctrine of subsidiarity enjoins the European Community to act in areas where there is concurrent competence. The doctrine requi res the EU institutions to refrain from acting in situations where their objectives can be served effectively at member state level. This doctrine is informed by the need to ensure that the EU laws do not trample on the principles of cultural diversity and democratic self- governance, needlessly. This doctrine implies that the EU will only act when the individual members states action are deemed to

Do the questions below. ( every questions should be more than 200 Term Paper - 1

Do the questions below. ( every questions should be more than 200 words) - Term Paper Example By analyzing commodity in terms of use-value, the diversity of production is reflected through it since the generated goods are not limited to few modes of use. Exchange-value, likewise, signifies commodity by assigning to it various equivalents that are often relative to human aim and preference. There are, however, occasions when utilization of something ceases or times when people could no longer find accidental worth and equivalence between things and for this ground, it becomes complex to make commodity yield a single compact definition. In association to human labor, commodity is evaluated as the first product of the worker and thus, possesses inherence in this aspect. Consequently, commodity may be defined as an entity of intrinsic value which can be utilized often or be found in the process of trade at times after it has undergone production where it begins to acquire value and be translated between value forms. Q.140. Can you think of determinants of the labor process which do not belong to it as useful labor? With reference to Marx’s proposition, one such determinant can be human labor in the abstract since such labor, though not used in the actual process of creating tangible goods, is capable of value formation. By abstraction, a value found in the output of concrete labor is translated through exchange. Hence, since trade makes it possible to produce value, the labor process need not depend upon concrete or useful labor at all times for it can meet production demands via unseen workers as well. A pertinent illustration of this is manifested in the development of cash economy where Marx observes that: â€Å"In proportion as exchange bursts its local bonds, and the value of commodities more and more expands into an embodiment of human labour in the abstract, in the same proportion the character of money attaches itself to commodities that are by nature fitted to perform the social function of a universal equivalent† (Marx Vol. 1, Part 1 , Chap. 2, Par. 9). Similarly, labor derived by manual efforts can be made equivalent to certain machines at work which are altogether part of capitalist assets even if no useful labor is necessary to operate them. These tools may be treated as determinants to the labor process since their collective functions are still integrated to the entire scheme of production, affecting the manual labor utilized at stages where mechanical results can determine whether more or less number of labor hours must be expended. Q.184. What is according to Marx the relative value of a commodity? To describe the principle of relative value, Marx exemplifies â€Å"the bodily form of commodity B becomes the value form of commodity A, or the body of commodity B acts as a mirror to the value of commodity A. By putting itself in relation with commodity B, commodity A converts the value in use, B, into the substance in which to express its A’s own. The value of A, thus expressed in the use value of B, has taken the form of relative value.† Based on this, relative value may be perceived as measure of significance of an object relative or with respect to the degree of significance of another to which the former is held in comparison. Through linen-coat example, Marx illustrates how relative value may be understood in the light of value expression. According to Marx, value only emerges upon the confrontation of its equivalent and

Critical Summary of Oprah Winfrey Essay Example | Topics and Well Written Essays - 1250 words

Critical Summary of Oprah Winfrey - Essay Example As the discussion stresses Oprah Winfrey has amassed immense wealth where she stands out as the highest-paid performer on television and the richest self-made woman in America. Oprah is equally the richest African-American of the 20th century subject to her influence and entrepreneurial skills. Most people in the world identify with Oprah Winfrey through her television show that influences their way of living, reading, eating, exercising, thinking, feeling, doing politics, and associating. Oprah stands out as "the most powerful woman in the world† where she is one of the world’s opinion leaders. I seek to attain such influence after leaving the university through mass media and entrepreneurship. However, it is worth noting that it took a lot of sacrifice, time, professionalism, and persistence for her to overcome the challenges in her growth path and attain immense success and global influence.As the paper discusses  Oprah faced numerous challenges that included primit ive life and sexual molestation in her childhood, which caused emotional devastation.  She received the honor of the Most Popular Girl at the time and joined her high school speech team, which continued to shape her career.  Indeed, she premiered her life in journalism by working at a local radio station during her studies at the university. This manifests how Oprah maximized the great opportunities in her life since her career path would have been very challenging without the scholarship.

Description and useful information about character Essay Example for Free

Description and useful information about character Essay 1. White whiskers make Kris Kringle look like he is seventy five, but when he laughs or walks he seems to be not a day over fifty. His eyes are quick and happy, and he has a matching smile. He looks precisely like Santa Clause, and he believes he is the one. Mr. Kringle dwells in Maplewood Home for the Aged. He spends most of the time smoking his pipe or whittling the toys he has in his room. He has an uncanny way with animals. 2. Dr. Pierce is devoted to Mr. Kringle, and wants to protect him. 3. Jim likes Mr. Kringle, he is wondered at his uncanny way with animals. He has been working in the Zoo for many years already. 4. Mrs. Doris Walker is businesslike women, handsome and well-dressed. She is divorced, does not want any engagements, disappointed in close relationships. Has a daughter. 5. Mr. Shellhammer is spectacled, very much haired and bold gentleman 6. Fred Gayley is a young and attractive lawyer in one of the oldest city’s firms. Fred is filled with childlike wonder and excitement. 7. Susan is a rather serious child of six. Susan is intelligent, maybe too much so for a child of her age, but with â€Å"no gaiety about her†. Fun is a stranger to this girl. III. Summary of chapters Dr Pierce, working in Maplewood Home for the Aged tells Kris Kringle, the dweller of this facility, that he has to move to Mount Home Sanatorium. Mapplewood’s charter considers Kris to be not little out of his mind, as he claims he is Santa Claus. Kris promises Dr Pierce to give him an X-ray machine, and doctor says he will believe Kris is a real Santa, if he gets one. Mr. Kringle takes his belongings and asks his friend, Jim the zookeeper to host him. While he walks in Central Park Kris sees a Christmas Parade, and a drunken Santa. Mrs. Walker, who is responsible for the personnel of the parade, asks Mr. Kringle to substitute Santa, and he agrees. When Doris Walker comes home she sees that her daughter Susan is watching the parade with their neighbor Fred, a young lawyer. She describes her problems with Santa Claus to them. Fred takes her away and tells she should not talk about Santa like that for not to disappoint Susan. Doris says girls should not have illusions, and should not wait for Prince Charming. Fred asks her to consider he may be the sort of person she needs. Doris answers that she has burnt her fingers once. V. Most Important Events of the chapters Kris Kringle leaves Mapplewood Home for the Aged. He becomes a Santa on the Christmas Parade. Doris Walker tells about her problems with Santa Clause to her daughter. Fred tries to persuade Doris he might be the man she needs, but Doris does not believe him

Drawing, Printmaking, and Painting Essay Example for Free

Drawing, Printmaking, and Painting Essay There are different ways on how to make exquisite two-dimensional masterpieces. It can be in the form of a drawing, printmaking or painting. All of these methods may seem identical because of their common dimensions. However, there are some specific components and characteristic that each form of visual art has that sets them apart from one another. Drawing is considered to be the foundation of all pictorial representation. More so, it is in this stage where almost all art activities start. The utilization of lines to represent various forms and shapes serve as the guidelines or foundation of more advanced or elaborate art depictions such as paintings. Though it may seem that drawing is part of other visual art forms, its emphasis on the use of line is its most distinguishing factor. Furthermore, drawing also makes use of shadings and color to create an illusion that it has mass and more dimensions. However, it all depends upon the artist’s choice of medium and tools of whether the drawing will have a linear or painterly quality. Linear is a technique in the visual arts wherein lines and curves are highlighted meanwhile painterly is the exact opposite technique of linear because it uses colors to create shapes and forms (Delahunt). A famous example of a linear drawing is the Vitruvian Man by Leonardo Da Vinci. In this illustration, Da Vinci showed the human anatomy and ideal body proportions. Da Vinci used pen and ink to draw the lines and curves that perfectly generated an accurate depiction of a human body. Meanwhile, printmaking is more complex in terms of execution compared to drawing because it uses an object, which can either be made from metal, plastic or wood with carvings of any design to create an artwork. The process of producing prints is quite complicated than drawing because in drawing, an artist can produces a work of art with just the use of pencil and a piece of paper while printmaking requires more apparatus. After the block is made which will be used as a stamp, the next step is to dip the engraved block on a container of wet colored inks so that when it is pressed down on a flat surface whether wood, cloth or paper, the engraved design will appear on it. There are many techniques involved in printmaking but they all follow the basic processes. It is the materials and tools that make the difference in the output (Delahunt). During the Renaissance period, printmaking became an instant success with the people. It was used â€Å"for all manner of illustrations, including topographical survey, and for portraiture. † One of the famous artists who used prints was Albrecht Durer who made several religious prints and the Knight, Death, and the Devil was the most popular. This print symbolized the status of moral value (Cartage. org). On the other hand, painting is another form of visual art which is the exact opposite of drawing. It is far more sophisticated and more complex than drawing and printmaking. Painting uses a variety of visual elements including lines, shapes, perspectives, space, light and others. More so, these elements are combined in accordance with the principles of design specifically unity, balance, proportion, and emphasis. Usually artists use either oil or water colors on a canvas to make a painting. Furthermore, the content of the painting is dependent on the technique of the artist and the materials used. Overall, drawing, printmaking and paintings are all used to express the creativity and craftsmanship of an artist. Though they have similar purposes, each form of visual art has its own features not present with the others. Drawing is seen as a portable and simple way of generating artworks. Meanwhile, printmaking is the most precise way of making aesthetic designs. Moreover, out of the three, painting is the most glorified form because of its versatility and sophistication. Works Cited Delahunt, Michael. â€Å"Drawing. † 2008. Artlex. com. 8 September 2008 http://www. artlex. com/ArtLex/d/drawing. html. Delahunt, Michael. â€Å"Printmaking. † 2008. Artlex. com. 8 September 2008 http://www. artlex. com/ArtLex/p/print. html. â€Å"Printmaking and prints. † Cartage. org. 8 September 2008 http://www. cartage. org. lb/en/themes/arts/Graphicartists/generalities/Historyofprintmaking. htm

E-Governance in Indian Banks: ICICI Bank

E-Governance in Indian Banks: ICICI Bank Before the start of my second year of PGDBM, I got an opportunity to have a corporate exposure at ICICI regional bank. In addition to this exposure, it also allowed to implement some of our course learning to real business world situations. My internship with ICICI regional bank started on 28th June and extended till 9th august. ICICI Bank is Indias second-largest bank with total assets of Rs. 3,634.00 billion (US$ 81 billion) at March 31, 2010. The Bank has a diverse network of 2,016 branches and about 5,219 ATMs in India and presence in 18 countries. They offer a wide range of banking products financial services to corporate and retail customers through a variety of delivery channels (www.icicibank.com). At my very first day, I got the opportunity to talk to some of the senior managers at my office, and they suggested me that I should see the working on their different departments and then select my department after one week. During this week, I interacted with almost every department personnel. They told me what their general day is like and what they do and how their part is important for achieving companys strategic goals. In my second week, I chose government banking group of ICICI bank, which comes under corporate banking group. Government Banking Group of ICICI bank offers world-class banking services leveraging on state of art technology platform and to meet complete financial needs of the government and its enterprises.  Their aim is to lever their advanced technology platform and ability to deliver customized solutions to meet the specific needs of each and every client emerge as the preferred banker for all government departments and corporations.(www.icicibank.com) My mentor Mr.H; relationship manager at the same department, gave me an overview about their department and how the functions. In my 2nd week of working as a management trainee to GBG, he assigned me a live summer internship project, where I was required to contact government authorities, which were falling under national E-governance plan and offer them our bank services. Route map of my project E-GOVERANCE: Foundation for better and acceptable institution mechanism Use e-governance to fight corruption- Kalam INRODUCTION E-government is the use of information and communication technology (ICT) to promote more efficient and cost-effective government, more convenient government services, greater public access to information, and more government accountability to citizens (www.adb.org). It goes beyond providing provision of online services and also, covers the use of IT for strategic planning and reaching governments development goals. It is a way by which governments use the new technologies to provide people with more convenient and reliable access to government information and services, to improve the quality of the services and also, providing greater opportunities to participate in democratic institutions and processes. E-Government provides with some tremendous opportunities to move forward in the 21st century with better quality, cost-effective, government services and a better relationship between citizens and their government. (Aggarwal, mittal et al, 2007) E-Governance is no longer an Option It is a reality and a necessity of Governance- S. Lakshminarayanan E-Governance Its relevance One click is deemed good enough to cut the much-dreaded Indian red-tape to shreds. Another one takes the wind out of all those touts hanging around public offices. Public accountability and responsive services seem suddenly just a blip way. (www.dqindia.ciol.com) Good governance is based on the premise that the laws and procedures are transparent, clearly defined understood by those governed and the implementation is also quick without any hurdles. However, the governance in a developing country like ours is a challenge, as majority of the governed (citizens) are educationally socio-economically challenged. Moreover in developing countries, the governments are formed through democratic means, the challenge of governance is much larger as the governors themselves are at times not very clear about the various rules and procedures. Also, at times, the rules and procedures are explicitly defined in the constitution or statutes, but they themselves creates hindrances in the path of governance due to lack of procedural clarities. In such a state, the answer lies in providing a mechanism that is quick, interactive, transparent and has a clear repository of rules and regulations, which provide support in decision making for both the governors and t he governed and this mechanism is e- governance, providing the benefit of being clear cut, transparent, interactive, easy to implement and aiming to provide solution in the quickest possible time frame. E-Governance, at ground level will provides three basic change potentials for good governance for development: Automation: Replacing (at least, to some extent) current human-executed processes, which involve accepting, storing, processing and transmitting information. Informatisation: Supporting current human-executed information processes. Transformation: Supporting new human-executed information processes. These change potentials, in turn, can bring five main benefits to governance for development: Governance that is cheaper: Producing the same outputs at lower total cost. Governance that does more: Producing more outputs at the same total cost. Governance that is quicker: Producing the same outputs at the same total cost in less time. Governance that works better: Producing the same outputs at the same total cost in the same time, but to a higher quality standard. Governance that is innovative: Producing new outputs. E-Governance origin The Global shifts towards increased deployment of IT (Information technology) by governments emerged in the nineties, with the coming of World Wide Web. The e-governance initiatives have come a long way since then. With the increase use of internet and mobile connections, the people are learning to exploit new mode of access in wide ranging ways. Today generation expect more information and services to be available online from government organizations to further their civic and professional lives, thus creating abundant evidence that the new e-citizenship is taking hold. E-governance originated in India during the seventies with a focus on developing in- house government applications in the area of defence, economic monitoring, planning and the using IT to manage data intensive functions related to elections, census, tax administration etc. The efforts of National Informatics Center (NIC) to connect all the district headquarters during the eighties led to a significant development in this field. During early nineties, IT technologies were supplemented with ICT technologies, for wider sectoral applications .Primarily the emphasis has been on automation and computerization, the state governments have also endeavoured to use ICT tools into connectivity, networking, setting up systems for processing information and delivering services. At a micro level, it ranges from IT automation in individual departments, electronic file handling, and access to entitlements, public grievance systems, service delivery for high volume routine transactions like payment of bills, tax etc. The thrust has varied across initiatives, while some focusing on enabling citizen-state interface for various government services, and others focusing on bettering livelihoods. E -Goverance Intiatives in India The notion of e-governance has its roots in attempts in many countries to modernise government in response to perceived citizen dissatisfaction or disengagement.(Sihna, 2006) India is a developing country with a population of about 1.2 billion spread over 28 geographically uneven states. Interestingly, transparency and citizen-centric government, expected broad outcome of e-Governance, is not new to India. The rock edicts of Emperor Ashoka, 3 Century BC provides an excellent example of this interface unambiguous and  Transparent government information was available at public place for people convenience. In most of the states in the India, people speak different languages and dialects; having varying literacy levels and distinct socio-cultural attitudes that have affected not only economic progress, but also our legislature. However, over and above, these fragmented population, there is an overlying layer of information technology professionals or knowledge workers, who seem to have indirectly pioneered e-Governance initiatives.(Aggarwal, mittal et al, 2007) The Central and State administrations, ports, customs, public tax system and education system of our country has been pioneers in e-Governance India. A number of state governments has already implemented e-Governance initiatives, which are aimed at being cost effective, while offering various facilities to citizens. National E-Governance plan The Government of India (GOI) has formulated a national program the National e-governance Plan, which is an attempt to cover all the important areas relating to e-Governance Policy, Infrastructure, Finances, Project Management, Government Process, Finances, Reengineering, Capacity Building, Training, Assessment etc. across the Central and State Governments. The plan seeks to lay the foundation and provide the impetus for long-term growth of e-Governance. Their plan seeks to create the right governance and institutional mechanisms, setting up the core infrastructure and policies and implement a number of Mission Mode Projects at the centre, state and integrated service levels to create a citizen-centric and business-centric environment for governance. The vision of this plan is to make sure that all Government services are accessible to the common man in his/her locality through common service delivery outlets. The implementation strategy envisages clear definition of service goals and metrics for each project and structured stakeholder consultations with all stakeholders including citizens and civil society organizations before the service goals of each project are firmed up.( Das Chandrashekhar, 2007). (Source: Das Chandrashekhar, 2007) The above diagram give E-Governance framework that includes back-end (databases of different government agencies, service providers, state governments etc.), middleware and front-end delivery channels (PCs, mobile phones, kiosks, integrated service centers etc) for citizens and businesses. The middle-ware comprises of communication and security infrastructure, gateways and integrated services, aimed at facilitating integration of inter-departmental services. Challenges of e-Governance in India Sharma (2002) points out that the culture of governance in India has been characterized by secrecy, seniority and corruption. These need to be addressed with a vengeance if the grand vision of e-Governance across India has to become a reality (Agarwal Mittal et al,2003). The initiatives taken are more focused on government department, automaton rather than anything to do with the citizens. They might solve a number of problems of government employees but not even a single solution is totally focused on citizen thathas come up in India. Indian citizens are still forced to move from one department to another,and from one table to another in order to get their work done. In lieu of this, the National Task Force has also made several recommendations. The fundamental strategic challenge faced is e-Readiness for e-Governance It is a multifold challenge posing basic questions like: Is required Data Systems Infrastructure Ready? Is required Legal Infrastructure Ready? Is required Human Infrastructure Ready? Is required Institutional Infrastructure Ready? Is required Technological Infrastructure Ready? Is required Leadership and Strategic Thinking Ready? Role of banking in E-goverance Indian banking sector through its network of over 74,000 branches provides efficient and swift cash management and payment mechanisms ensures timely availbility of the funds to the ultimate beneficiaries.- RP Sihna, Deputy Managing Director (IT), State bank of India E-goverance goes beyond provision of online services and includes,the use of IT for strategic planning and reaching development goals of the government to the citizens. Government prime concern is that the revenue deposited at various branches of banks throughtout the country are collected expeditiously and every rupee spend on the social sector plans schemes reaches the intended beneficiaries quickly and directly. It is therefore, imperative that the indian banking sector which have a wide network af over 74,000 branches provides efficent and swift cash management system and payment mechanisms to ensure timely availability of the funds. Banks apart from taking the technology beyond urban centers to remote areas,that are still unbanked and underserviced,but also serving as a channel for credit delievery and innovative products to the poor and underprivileged sections of society. With an efficent deployment of technology, banks can step in and provide access to banking facilities like opening of accounts, money transfer services,payments of bills etc. Banks provide payment solutions to conduct E-payments with government departments using smart cards/credit cards or making a direct debit from their account (Internet banking) when the due date falls. In short, bank can help in the process of E-Goverance by 3 methods: ICICI government banking group its E-Goverance intitatives The government banking group of ICICI,falls under their corporate banking group and it specifically cater to the government entities and institutions. We ensure compliance of specific regulatory requirements while customizing these products and services for the government. Our constant endeavor is to fulfill the specific objectives of the government at various district, state, and national levels.(www.icicibank.com) Agency Function Their are the accredited Banker to the Ministry of Civil Aviation. All payments and receipts of this Ministry across the country are routed through their network. They are the approved banker to collect direct taxes as well as indirect Taxes for the central Government and states sales taxes/ VAT in the States of Delhi, Punjab, Andhra Pradesh and Gujarat. Approved bank for disbursement of pensions for central government and defense employees. E-Goverance Intiatives Online Collection of fees for Director General Foreign Trade (DGFT) Online collection of fees and Stamp duty under MCA-21 Limited Liability Partnership (LLP) E-ticketing initiative for Indian Railways Online Funds Disbursement and Tracking System for Ministry of Health and Family Welfare (MoHFW) E-goverance intitative undertaken by me as a summer trainee (live) in ICICI bank My mentor gave me a project where I was required to study different government authorities and departments falling under E-Goverance plan of government of India,to select one authority where ICICI bank can fit in and offer them their services and also, explaining how it will be benefical to not only them , but also to the citizen on the receiving end. As I was placed in Delhi corporate office, I thought it will be good idea to start exploring the authorities which wall under Delhi. My mentor, Mr.Hitesh Setya, also considered it as a good idea as it was easy to talk and even meet these authorities. Delhi Government Departments cover health, revenue tax, audit, arts culture, transport, administrative reforms, health and family higher education, IT, Gurdwara elections, administrative reforms agricultural marketing, Fire service economics and statistics,health and family,industries and many others. (A comprehensive lists of the department has been given in the appendix). All the departments of Delhi government works for enhancing the socio-economic viability of the city. Each and every Delhi department is entrusted with a separate set of responsibilities and duties. I studied almost every department falling under delhi government authority and saw the scope of E-goverance in those departments.After working on this for a period of 2 weeks,I came down to the following authorities names: Transport department Delhi Development Authority Delhi tourism Delhi passport authority After contacting these agenices and meeting their respective officals ,I narrowed with DDA (it looks after the orderly-yet-rapid development of Delhi),as they are already in the process of making their database and this department has a bad reputation when it come to red tapism and bureaucratic attitude .Under this department,a number of activities are taken care of ranging from tenders, housing,buildings ,various registrations etc.I needed to select one major activity which will become my reports focal point.I selected DDA procedure for conversion from leasehold to freehold . DDA-SCOPE FOR E-GOVERANCE Delhi Development Authority (DDA), time moves at its own sweet, slow pace. And in order to get your work down, you need an athletes stamina and a monks patience (Roy,hindustan times,2010) The Delhi Development Authoritys (DDA) was established in the year 1957,and nearly after 50 years of existance ,it has come out with a grand vision for 2010: to become a high performance and people friendly organisation. This mission comes not a year too soon for the land development agency.The authority referred itself as the citys ninth builder, touches the life of almost every second Delhiite.Since its initiationin 1957, DDA has worked towards the development ofthe city and has created or facilitated about 1 million dwelling units to date. including allotment of more than 3 lakh flats, plots to Cooperative Groups and residential plots .Apart from the construction of 600 big and small commercial centres and allotment of industrial and institutional plots.DDAs dreary and dusty file-laden headquarter, Vikas Sadan, gets nearly about 700 visitors daily.(Roy,hindustan times,2010) The crowd thronging at the the DDA offices explains that it is not easy to own a DDA flat or plot,which the authority sells at affordable rates.Whats even tougher than this ,is getting the possession letters, conversion from leasehold to freehold or even changing the title deeds. Add from sumwhere else In the labyrinthine corridors of the DDA office, files journey begins from one table and then meanders through at almost all the tables of the office and this journey in the can take anything from a month to years. The DDA babus take ages to move files and the smallest lacunae in your documents can slow the process by months. DDAs citizens charter promises disposal of transactions a specific time frame of between 15 and 90 days. These promises, however, remain cosily embedded in the glossy booklet. This is where the touts come in. For a handsome feeanything between Rs 40,000 to Rs 1 lakhdepending on the `complexity of your case, touts can speed up the process of getting your job done. Thanks to DDAs initiatives to curb the tout menace, these assistants-for-hire can now be found lingering in the parking lots and small photostat shops and eateries outside Vikas Sadan. We can get any job done as we have a `setting with officials inside the building, says a tout, who doesnt wish to be identified. The rates have gone up though as DDA has become stricter about these things now. Unless you have deep pockets, getting your application approved from the DDA is next to impossible, says Umesh Sharma (name changed on request), who has been trying to transfer his flat from his fathers name, who died many years ago, to his own for the past six years. Every official expects to be bribed and you have to grease many palms. The officials say the property we bought for a few thousands decades ago will now sell for lakhs but they dont stand to gain anything from it, he said. If you are transferring a property to your name or converting it from leasehold to freehold to sell it, they want their share, Sharma said. TOMORROW The passport office is a riddle. Theres paperwork, there are meetings and a single error can deboard your plans. COVERAGE E goverance in India has touched various areas like income tax,passport,pensions,company affaris, police,municpalities ,ariculture ,central excise and many more.In my report ,we will be dicussing three main areas namely, Sales/Commercial Tax Department(VAT),MCD (Municipal Corporation of Delhi) NDMC(New Delhi municpal council) , income tax department. B.MCD NDMC The National Capital Territory of Delhi (NCT) comprises three local bodies, MCD, NDMC and Cantonment Board. The MCD comprises of about 96 per cent of the area and population of the Union Territory (UT)of Delhi. The Delhi Municipal Corporation Act, 1957 was amended in August, 1994 to bring it in tune with the Constitutional provisions of Part IXA. In respect of New Delhi Municipal Council, which consists of only 3 per cent of the area and 3 per cent of the population of National Capital Territory of Delhi.( http://www.ndmc.gov.in/AboutNDMC/NAboutus.aspx) (ii) NDMC 1. Grants: 2. Public: 2.1 Property tax :The Property department is one of the tax revenue-earning departments of NDMC. Revenue is realized as (i) property tax from about 12,000 private properties and Government properties constructed prior to 26th January, 1950 and (ii) service charges from the government properties constructed after 26-01-1950. Property tax is an obligatory tax levied on all lands and buildings in New Delhi. It is a percentage of the rateable value of lands and buildings. The rates of taxes are determined by the Council from year-to-year basis. Facilities available online: Application Procedures http://www.ndmc.gov.in/services/PropertyTax/Images/img_bullet.gif Download-Forms http://www.ndmc.gov.in/services/PropertyTax/Images/img_bullet.gif Rate List/ Method of Calculation of Property Tax APPENDIX transport department irrigation and flood control department planning department SC/ST/OBC/Minorities welfare department informations and public relations department industries department land and building department police department forest department administrative reforms department directorate of audit economics and statistics department chit fund department art, culture and language department directorate of education directorate of training and technical education environment department development department health and family department excise, entertainment and luxury tax department public works department weights and measures department sales tax department tihar prisons services department directorate of prevention of food adulteration directorate of agricultural marketing labor department social welfare department

Dramatic Irony in Shakespeares Romeo and Juliet Essay -- William Shak

Shakespeare uses irony to great effect in his many plays, specifically dramatic irony, and some cosmic irony, in the tragedy of Romeo and Juliet. But why does he use it? What is he trying to achieve or portray? It varies throughout the play, but there are general trends as the story develops. In the beginning we see that it is almost comical uses. The irony then develops into more interesting and intriguing uses meant to keep the audience, especially the groundlings, interested and wanting more. And then finally, he uses dramatic irony to point out some of the reasons why this is a tragedy during and before the climax. In the beginning you see irony without much apparent consequence, which can be seen as amusing in some views and helped to draw people in. Some examples of this would be Romeo and Juliet talks to each other and fall in ?love? before realizing that their parents apparently hate each other. Another example is when Juliet?s nurse comes to talk to Romeo about Juliet, and the friends of Romeo mock her thinking her another stranger. Both of these and other ironies in the opening acts are meant to be entertaining and to keep the groundlings happy, along with other factors, while at the same time setting the stage for the play to become a tragedy, and slowly starting to shift to a more depth as the play progresses. In the center, specifically act three you see the use of irony to be more serious, often trying to lightly foreshadow and keep the audience interested. From Tybalt aggravating Mercutio and then Romeo with his death, after Romeo seemingly feels and professes ?love? for him due to his very recent secret marriage to Tybalt?s cousin, Juliet. Shortly after Tybalt?s death Romeo is banished due to his, a... ...e party, to Romeo killing Tybalt right after marrying his cousin and talking about his love for Tybalt, to Laurence?s message about the plan being delayed due to a cruel twist of fate. Not only does Shakespeare use cosmic irony in this play, he makes the characters, especially Romeo again, put their faith in the gods who then appear to betray him with a list of unlucky coincidences that help lead to his downfall. The use of irony has a great effect on the plot and characters in Romeo and Juliet. Shakespeare managed to use dramatic irony for various purposes throughout the play that drastically help the build up of conflict, tension, and emotions. His use of cosmic irony after the protagonists put faith in fate adds a cruel twist into the story that helps to enrich the play and develop the characters. It is amazing how he manages to merge it all into the play.

Journal review on aging :: essays research papers

Carr, Deborah. Gender, Preloss Marital Dependence, and Older Adults’ Adjustment to Widowhood. Journal of Marriage and Family 66 (February 2004): 220-235.   Ã‚  Ã‚  Ã‚  Ã‚   The purpose of this study examines how marital dependence can affect positive adjustment to late-life loss. Self-esteem and perceived personal growth, are two aspects of positive adjustment to widowhood that were examined in the study. How does marital dependence affect personal growth among the recently bereaved? And do the effects observed vary by gender?   Ã‚  Ã‚  Ã‚  Ã‚  The data used for the study was collected by The Changing Lives of Older Couples study. The sample size included 297 males and females who had recently been widowed. The data was collected through one-on-one interviews with respondents.   Ã‚  Ã‚  Ã‚  Ã‚  It was concluded that higher marital dependence is positively correlated with higher self-esteem after being widowed. It was also concluded that widowed respondents experienced more personal growth after the death of their spouse. In addition the findings illustrate that these feelings aren’t as dependent on gender as previously thought. I think that the biggest assumption the author had when beginning the research was that coping with widowhood depended mainly on ones gender. Throughout the research it became evident that the author wanted to abolish this paradigm. The author believes that it is much more vital to look at the diversity within each gender.   Ã‚  Ã‚  Ã‚  Ã‚  The research concludes that dealing with the loss of a spouse is positively correlated to the marriage itself. Through the research it became evident that both men and women have higher feelings of self worth after a spousal death. This may be due to the satisfaction of knowing that they can survive and take care of themselves. These increased feelings of autonomy and self worth do not depend on the type of relationship observed or gender. Throughout the research the author used a life course theoretical perspective. This perspective was maintained throughout the research. This theory is very useful in dissecting the article. I believe that future researchers will find this article to be a great starting point.

Language: The Fatal Weapon in Othello Essay

Language is especially tricky because of all the possibilities it can manage. â€Å"Be quiet† versus â€Å"Shut up† is one example of the power that language holds. Rumors are another example of how powerful language can be when it passes through a certain set of ear lobes; some people are shattered by the rumors floating around about them. Othello is a play that takes the intricacies of language—the way something is said versus what is actually being said—to show the dire consequences put into effect when someone hears something a certain way. The following three passages will examine how language hides and reveals something about Othello, Iago and Desdemona, and how it is ultimately the downfall of the characters. Jealous Iago uses language like a cunning fox, hiding behind his words to get to his prey. Othello in turn is easily deceived, himself jealous and paranoid because of the viral words strategically planted throughout. In the third scene of the third act, Iago’s use of language makes him very visible to the audience—by this point the audience is well aware that Iago is jealous of Othello, but eager nonetheless to hide this fact from Othello. But it is this scene that most reveals Iago to the world, when Iago may not be at all visible to himself. Saying of jealousy, â€Å"It is the green-eyed monster which doth mock/The meat it feeds on† (166-167). Iago may be jealous of Othello by this point in the play, but he seems either unaware of it or in denial of it. To speak of jealousy in this way directly to Othello—the object of his envy—is to suggest that Iago may not be fully conscious of his own jealousy. Perhaps if Iago were to realize what he was saying, he might have changed course and decided against pointing a finger at Cassio. Yet clearly he goes on, â€Å"That cuckold lives in bliss/Who, certain of his fate, loves not his wronger† (166-168). Iago could very well be describing himself here, ignorant of his own jealousy toward Othello, whom he obviously does not truly love. He is hiding not only from Othello but from himself as well, but psychologically he is rather apparent to the audience, for which Othello will unknowingly kill. Desdemona’s language reveals her purity even when faced with accusations, even when she is unsure of what exactly she is being accused. When Othello tells her she must die by his hand, when her sins are her love for him, and before he tells her why he must kill her, she says, â€Å"These are portents; but yet I hope, I hope,/They do not point on me† (45-46). She knows he is accusing her of something, but in her pure love for Othello she dares to hope that he is not charging her. Here she is hiding from herself, knowing full well that, â€Å"Some bloody passion shakes your very frame† (44) means that Othello is indeed pointing on her for some crime. Desdemona’s purity, revealed through her speech, further enrages Othello, for in his jealousy he sees her shock and fear as further proof that he must kill her for dishonoring him and their marriage. The audience, however, is fully aware of Desdemona’s purity and honesty; honesty in the marital sense to Othello, even if she is not honest with herself at this crucial time. This self-deception reveals how pure her love is by showing how she does become self-righteous or quick to anger and resentment. In the face of an unjustified accusation and obvious mistrust, Desdemona stands her ground in her love, taking her punishment though protesting it, â€Å"That death’s unnatural that kills for loving† (42). Yet she dies for loving. Othello shows through his speech how utterly ignorant and blind he has been throughout the play, â€Å"O vain boast! /Who can control his fate? tis not so now† (264-265). Here he is resigned to his fate, to falling to his weaknesses despite his obvious strengths, â€Å"Here is my journey’s end† (267). For killing Desdemona he feels incredible guilt, and does not wish to go on. This reveals Othello’s regret, and in turn reveals his acknowledgement of wrongdoing and sorrow at his actions. Othello could very well have stuck to Iago’s story without implicating himself, but through his jealousy he was able to see that Emilia was telling the truth, and for that he is truly sorry. Language is the fatal weapon in Othello. Jealous Iago uses it to verbally plant seeds of doubt and jealousy into Othello’s mind. Desdemona in turn can say nothing to save herself from Othello’s jealous rage. Othello himself ultimately realizes he was duped by it into killing the woman he loved and who loved him in return. The subtle complexities of language can turn a normally level headed person into a foaming, jealous beast who mistrusts his gut, and Othello was no exception.

Fudged Accounting Theory

Fudged Accounting Theory and Corporate Leverage Audra Ong and Roger Hussey Abstract This paper is a follow-up of the article ‘Fudged Accounting Theory: Evidence from the UK’ in the Journal of Management Research (Ong, 2003). In that article, an analysis of the flexibility within the UK regulations, which allowed companies to use different accounting treatments for intangible assets, was illustrated to support fudged accounting theory (Murphy, 1990).This paper extends that earlier work by examining the association between corporate leverage and accounting choice in the UK at a period when the extant accounting standard for goodwill, SSAP22 Accounting for Goodwill (ASC, 1989), permitted two very different accounting treatments. As a result, other intangibles, particularly brands, could avoid the regulatory strictures. For the present study, a series of hypotheses relating to corporate leverage and capitalization of intangible assets were tested.The results of the present s tudy support fudged accounting theory by providing evidence that there is a relationship between the widespread capitalization of goodwill/brands and the relationship with leverage. The results demonstrate that financial managers will tend to adopt accounting practices that result in stronger balance sheets. Keywords: Leverage, Fudged Accounting, Intangible Assets, Brands/Goodwill, Food/Drink/Media Industries, International AccountingIntroduction The importance of Fudged Accounting Theory in understanding the accounting treatment of intangible assets has been discussed in an earlier paper by Ong (2003) in the Journal of Management Research. The purpose of the present paper is to investigate whether there is statistical evidence that companies capitalize intangible assets for the betterment of their balance sheets in a period of lax accounting regulations or ambiguity in regulations. This has been identified as fudged accounting theory (Murphy, 1990; Tollington, 1999).Audra Ong Roger Hussey University of Windsor, Odette Business School, 401 Sunset Avenue, Windsor, Ontario, N9B 3P4 Canada In this study, the UK was chosen because accounting for goodwill was regulated under SSAP 22 Accounting for Goodwill issued by the Accounting Standards Committee (ASC) in 1984, which was later revised in 1989. This standard allowed contradictory treatments: companies could either write goodwill directly against reserves in the balance sheet thus bypassing the profit and loss account; or capitalize it as an asset on the balance sheet subject to amortization.To add to the confusion, the standard did not apply to other intangible assets and some companies chose to distinguish brands from goodwill and treat them as permanent items on the balance sheet with no amortization (Barwise et al. , 1989; Paterson, 2003). This presented a stronger balance sheet with no impact on the income statement. To conduct the study, the annual reports and accounts for the five-year period 1993-97 for 1 43 companies listed on the London Stock Exchange were analyzed. Using the earlier work of Archer et al. (1995), a series of hypotheses were established and tested.As the sample is relatively small and is non-parametric in nature, the chi-squared test using Yates’ correction was employed to test the hypotheses. After a brief review of the literature, the research design of this study is explained. The main part of the paper, falling under the heading of Results and Discussion, is concerned with testing a number of hypotheses. Previous Research Consideration of intangible assets has been dominated by uncertainty over the appropriate accounting treatment of goodwill (Egginton, 1990). In the UK, the somewhat acrimonious debate is fuelled by strong opinions rather than facts.The depth and range of opinions has been well documented in the academic literature (Damant, 1990; Napier & Power, 1992; McCarthy & Schneider, 1995; Hussey & Ong, 1997, Ong; 2001; Oldroyd, 1998; Joachim Hoegh- Krohn & Knivsfla, 2000; Cravens & Guilding, 2001) as well as in professional reports (Coopers & Lybrand, 1990; Tonkin & Robertson, 1991; Hussey, 1994). The publication of SSAP 22 did little to calm the debate. Under that standard, companies faced the unpalatable alternatives of writing off goodwill against reserves and weakening their balance sheets or amortizing against earnings.Consequently, intangible assets such as brands and publication titles began to appear on the balance sheets of a number of well-known companies. Identification of such items as intangible assets, separate from goodwill meant that they did not fall under the requirements of SSAP 22. The intangible assets could remain on the balance sheet indefinitely, unless there was a permanent impairment in value. This contention that the appearance of brand valuations on the balance sheet had been motivated by the desire to correct or improve the balance sheet has been evident in several studies.Emanating mainly from the debt covenant approach and the early work of Zmijewski and Hagerman (1981), studies have found support for the debt covenant hypothesis (Mather and Peasnell, 1991) and evidence that a company’s decision to Volume 4, Number 3 †¢ December 2004 capitalize brands was influenced by London Stock Exchange rules on acquisitions and disposals (Muller, 1999). There has been some debate on the importance of intangible assets in private debt contracts (Citron, 1992; Day and Taylor, 1995).The study which most closely relates to the present research and shares the same theoretical foundation was published by Archer et al (1995) and was based on work conducted on 71 annual reports of UK and French companies for the period 1988-92. This earlier research concluded that a group with high leverage is more likely to capitalize goodwill and/or brands than a group with low leverage. The results, however, were stronger where goodwill and brands were amalgamated although it is possible that th e differing regulations in the two countries may have distorted the data.Research Design The annual reports and accounts for the five-year period 1993-97 of 143 companies in the food, drink and media industries were obtained. Such period of time is chosen as the debate on the most appropriate accounting treatment for goodwill and intangible assets was at its greatest and accounting practices were the most varied during this period. It also immediately preceded the changes to accounting introduced by FRS 10 Goodwill and Intangible Assets issued by the ASC’s successor, the Accounting Standards Board (ASB, 1997) and FRS 11 Impairment of Fixed Assets and Goodwill (ASB, 1998).Industries for the study have been chosen whose products are highly branded and also where companies in the industries have been strong in acquisitive activities. The company profiles and published financial information of these 143 companies were checked to see which companies capitalized intangible assets f or the entire five-year period 1993-97. The relevant population, which capitalizes intangible assets, is 15 food and drink companies and 28 media companies, resulting in a total of 43 companies.It should be noted that the remaining 100 companies either did not capitalize intangible assets in any one year, or only capitalized intangible 157 assets for part of the five-year period post -1993. Care has been taken above in explaining the sample used in this study because of its relatively small size. Although this may be regarded as a limitation of the subsequent analysis, a non-parametric test is used in the analysis of individual industries and this is generally regarded as defensible and acceptable in such circumstances.Yates’ correction has also been applied to the chi-square tests to achieve conservatism in establishing significance so that the results can be regarded as conservative and less likely to overstate the importance of the findings. Correlation tests are only cond ucted on the aggregate sample of both industries. The leverage ratio was defined as debt expressed as a percentage of capital employed (Reid and Middleton, 1988) because this definition was used in previous studies and it provides a high degree of precision.Results and Discussion Leverage and Capitalization The following two hypotheses were established in respect of the possible association between leverage and brands: H1: A company with high leverage is no more likely to capitalize intangible assets than a company with low leverage. H2: A company with high leverage is no more likely to capitalize goodwill/brands than a company with low leverage. To test these hypotheses the median leverage was established for the aggregation of companies capitalizing intangible assets, and for those companies not capitalizing the same.In some instances the median leverage did not provide a division of the sample to provide a sufficient number in each cell. In those instances a cut-off leverage leve l was selected to ensure cells of sufficient size and this is explained where it occurs. Contingency tables were constructed for the chisquared test and the results are described below. In all instances, Yates’ correction was applied. Media Industry Hypotheses 1 and 2 were tested separately on the Media industry and on the Food and Drink Industry. The results for the media industry for all intangible assets are shown in Table 1.In this test, the median leverage for the media industry was 28%. The chi-square test was significant at the 0. 01 level with a chi-square factor of 6. 86447 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that high-leveraged companies are more likely to place intangible assets on the balance sheet than low-leveraged companies in the media industry. Table 2 carries out the same test for the same industry but analyzes only those companies capitalizing goodwill and/or brands. In this instance the median leverage w as 31% and this was increased to 32% to ensure cells of adequate size.The chi-square test was significant at the 0. 01 level with a chi-square factor of 7. 286 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that high-leveraged companies are more likely to place goodwill/ brands on the balance sheet than low-leveraged companies in the media industry. Table 1: Contingency Table for Media Industry Showing Leverage and Capitalization of all Intangible Assets Capitalizing Leverage < 28% Leverage ? 28% Observed Expected Observed Expected 914. 26 1913. 74 Not capitalizing 1812. 74 712. 6 Total 27 26 158 Journal of Management Research Table 2: Contingency Table for Media Industry Showing Leverage and Capitalization of Goodwill and/or Brands Capitalizing Leverage < 32% Leverage ? 32% Observed Expected Observed Expected 59. 93 149. 07 Not capitalizing 1813. 07 711. 93 Total 23 21 Table 3: Contingency Table for Food and Drink Industry Showing Leverage and Capitalization of all Intangible Assets Capitalizing Leverage < 26% Leverage ? 26% Observed Expected Observed Expected 510. 74 104. 26 Not capitalizing 4842. 26 1116. 74 Total 53 21Table 4: Contingency Table for Food and Drink Industry Showing Leverage and Capitalization of Goodwill and/or Brands Capitalizing Leverage < 18% Leverage ? 18% Observed Expected Observed Expected 59. 80 72. 20 Not capitalizing 5348. 20 610. 80 Total 58 13 Food and Drink Industry The next two tables are concerned with the Food and Drink Industry. The median value for leverage was calculated at 18% for all intangible assets and in the following table an arbitrary cut-off point of 26% has been selected to ensure cells of adequate size and Table 3 shows the result for those companies capitalizing all intangible assets.The chi-square test was significant at the 0. 01 level with a chi-square factor of 11. 292 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that highl y leveraged companies are more likely to place intangible assets on the balance sheet than low-leveraged companies in the food and drink industry. Table 4 shows the results for those companies capitalizing goodwill and/or brands in the food and drink industry. In this instance the median leverage level of 18% was accepted for the calculations. Volume 4, Number 3 †¢ December 2004 The chi-square test was significant at the 0. 1 level with a chi-square factor of 7. 604 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that highly leveraged companies are more likely to place goodwill/ brands on the balance sheet than low-leveraged companies in the food and drink industries. Capitalization as a Function of the Level of Leverage Two further hypotheses had been established based on the premise explored by Archer et al. (1995) that the value of intangible assets was a function of leverage, in other words the higher the leverage ratio the higher th e value of intangible assets.H3: The value of intangible assets will be associated with the level of leverage. H4: The value of goodwill and/or brands will be associated with the level of leverage. 159 These hypotheses have been tested in previous research with somewhat contradictory results. It was considered that this study with its larger sample and separate focus on two industrial sectors might provide more conclusive results. Additionally, it was decided to extend the variables. Earlier studies have concentrated only on the absolute value of intangible assets i. e. the absolute amount appearing in the balance sheet. For the resent study a new variable of relative value was introduced and to test these hypotheses two aspects of the value of intangible assets were considered i. e. : a) its absolute value, i. e. the amount capitalized in the balance sheet (INTASS); b) its relative value, calculated by expressing intangible assets as a percentage of total fixed assets (INTFIX). Bot h Industries Table 5 shows the correlation based on our 43 companies, which capitalize all intangible assets: Table 5: Leverage as a Function of All Intangible Assets (Both industries) Gear Gear 1. 0000 (43) P=. .0179 (43) P= . 909 . 3229 (43) P= . 035 Intass . 0179 (43) P= . 09 1. 0000 (43) P= . .1876 (43) P= . 228 Intfix . 3229 (43) = . 035 . 1876 (43) P= . 228 1. 0000 (43) P= . appears to have stronger explanatory power. It is therefore possible to state that a relationship does exist between the level of leverage and the relative value of intangibles. In addition to looking at the sample of companies capitalizing all intangible assets, the same analysis has been conducted on the sample of 31 companies capitalizing only goodwill and/or brands. The results are shown below in Table 6. Table 6: Leverage as a Function of Goodwill / Brands (Both Industries) Gear Gear 1. 0000 (31) P= . -. 0176 (31) P= . 24 . 3275 (31) P= . 067 Intass -. 0176 (31) P= . 924 1. 0000 (31) P= . .1573 (31) P = . 390 Intfix . 3275 (31) P= . 067 . 1573 (31) P= . 390 1. 0000 (31) P= . Intass Intfix Intass Once again, Table 6 does not demonstrate a significant relationship between leverage and the absolute value of goodwill/brands. However, the association between leverage and the relative value of intangible assets is significant at 6. 7% level. It is therefore possible to state that a relationship does exist between the level of leverage and the relative value of goodwill/brands although it is less strong than that with all intangible assets.The above testing of the four hypotheses provides evidence that there is a relationship between leverage and the capitalization of intangible assets and there are differences between the two industries used in this study. The present research has also extended previous work of Archer et al b y introducing a new variable INTFIX and demonstrating that capitalization of intangible assets is a function of the relative value of intangible assets to fixed a ssets. The evidence from this study therefore provides support for the fudged accounting theory. IntfixTable 5 does not demonstrate a significant relationship between leverage and the absolute value of intangible assets. However, the association between leverage and the relative value of intangibles is significant at 3. 5% level. This would suggest that the measure of relative value 160 Journal of Management Research Implications: The International Dimension Given the debate on the appropriate accounting treatment of intangible assets and the obvious deficiencies of the provisions of SSAP 22, it is not surprising that the national accounting standard body in the UK was compelled to introduce a substantial regulatory change.FRS 10 and FRS 11 have replaced SSAP 22. Essentially, FRS 10 requires goodwill and intangible assets to be recognized and capitalized over 20 years. This presumption can be rebutted, however, and a longer life or an indefinite life can be selected. In these circum stances, an annual impairment review must be conducted as specified under FRS 11. At the international level, goodwill and intangible assets were first addressed by IAS 22 Business Combinations and IAS 38 Intangible Assets by the International Accounting Standards Board (IASB) respectively. IAS 22 was issued in 1993 and revised in 1998.IAS 38 was issued for the first time in 1998. In March 2004, however, the IASB published IFRS 3 Business Combinations (which supersedes IAS 22) together with related amendments to IAS 36 and IAS 38 as part of Phase 1 of the IASB’s project on Business Combinations. IFRS 3 contains some significant differences compared to FRS 10 (Simmonds and SleighJohnson, 2003) as the former proposes that goodwill will only be subject to impairment testing and must not be amortized. In addition, goodwill and other identified intangibles, which are similar in nature, will be subject to different accounting treatments.This reduces comparability and reliability an d creates a serious risk of accounting arbitrage or fudged accounting. The current IASB proposals in IFRS 3 represent only Phase 1 and, thus, the ASB will consider replacing UK standards only when both Phases 1 and II are complete. Therefore, UK companies should not have to change to the IFRS 3 based on Phase 1. Although IFRS 3 differs from FRS 10, the former achieves a high degree of convergence with FAS 141 Business Combinations (FASB, 2001) and FAS 142 Goodwill and Other Intangible Assets (FASB, 2001) in the US.With respect to managers, the introduction of IFRS 3 is expected to have important implications for brand managers and owners as well as the way trademarks are valued and accounted for (Haigh and Rocha, 2004). In particular, the separate recognition of trademarks and other acquired intangibles, together with annual impairment tests, will require companies to establish robust valuation methodologies for intangible assets in order to withstand increased scrutiny in the marke t.Conclusion This study compares practices in accounting for intangible assets in two industries known for their propensity to capitalize those assets in their balance sheets. The study covered the period from 199397 when the debate and uncertainty on appropriate accounting treatment was at its height. The annual reports of 143 UK companies were selected to investigate whether there was an association between leverage and capitalization of intangible assets. The results demonstrate that companies with high leverage in both industries are more likely to capitalize intangible assets, particularly goodwill and brands.A relationship between capitalizations of intangible assets as a function of leverage when the absolute value of intangible assets is used was not established. However, the present study added to our knowledge by demonstrating that the use of the relative value of intangible assets to fixed assets as a variable reveals that capitalization is a function of leverage. The fin dings from this study both confirm and extend the earlier research by Archer et al. It demonstrates that the topic of capitalization of intangible assets remains a fruitful area for the accounting researcher.The present study establishes that there are industry differences and one can speculate that these may be due to a number of factors such as acquisition activity within the industry, marketing strategy in relation to brands and financial structures and motivations. An extension of the work using the variable Volume 4, Number 3 †¢ December 2004 161 INTASS could lead to illumination of the underlying reasons. A study of present practices in the same industries may reveal what changes, if any, have occurred References following the adoption of FRS 10 and FRS 11.For future research, it would also be interesting to see the effects of IFRS 3 and the applicability of fudged accounting. Accounting Standards Board (1997), FRS 10 Goodwill and Intangible Assets, London. Accounting Sta ndards Board (1998), FRS 11 Impairment of Fixed Assets and Goodwill, London. Accounting Standards Committee (1989), SSAP 22 Accounting for Goodwill, London. Archer, S. , Alexander, D. , Collins L. , and Pham, D. (1995), The Treatment of Goodwill and Other Intangibles: Theory, Standards and Practice in France and the UK, Institute of Chartered Accountants England and Wales (ICAEW,) London. Barwise, P. Higson, C. , Likierman, A. and Marsh, P. (1989), Accounting for Brands, ICAEW/London Business School. Citron, D. (1992), Accounting Measurement Rules in UK Bank Loan Contracts, Accounting and Business Research 23(89): 21-30. Coopers and Lybrand (1990), Intangible Assets: A Survey of Businessmen’s Views, London. Cravens, K. and Guilding, C. (2001), Brand Value Accounting: An International Comparison of Perceived Managerial Implications, Journal of International Accounting, Auditing and Taxation 10: 197-221. Damant, D. (1990), Brands, the Balance Sheet and Company Value, Accountanc y, October: 29. Day, J. and Taylor, P. 1995), Evidence on Practices of UK Bankers in Contracting for Medium-Term Debt, Journal of International Banking Law 10 (9): 394-401. Egginton, D. (1990), Towards Some Principles for Intangible Asset Accounting, Accounting and Business Research 20 (79): 193-205. Financial Accounting Standards Board (2001) FAS 141 Business Combinations, Connecticut. Financial Accounting Standards Board (2001) FAS 142 Goodwill and Other Intangible Assets, Connecticut. Haigh, D and Rocha, M. (2004), The Standards Have Landed, Managing Intellectual Property, June 1: 1. Hussey, R. , Undervalued Intangibles (London: Touche Ross, 1994) Hussey, R. nd Ong, A. (1997), Food, Drinks and the Media: Accounting for Goodwill and Intangible Assets, The Journal of Brand Management 4 (4): 239-247. International Accounting Standards Board (2003) IFRS 3 Business Combinations, London. International Accounting Standards Committee (1998), IAS 22 Business Combinations, London. Internat ional Accounting Standards Committee (1998), IAS 38 Intangible Assets, London. Joachim Hoegh-Krohn, N. and Knivsfla, K. (2000), Accounting for Intangible Assets in Scandinavia, the UK, the US and by the IASC: Challenges and a Solution, The International Journal of Accounting 23: 243-265.Mather, P. and Peasnell, K. (1991), An Examination of the Economic Consequences Surrounding Decisions to Capitalize Brands, British Journal of Management 2: 151-164. Muller, K. (1999), An Examination of the Voluntary Recognition of Acquired Brand names in the United Kingdom, Journal of Accounting and Economics 26: 179-191. Murphy, J. (1990), Brand Valuation – Not Just An Accounting Issue, ADMAP (April): 36-41. Napier, C. and Power, M. (1992), Professional Research, Lobbying and Intangibles: A Review Essay, Accounting & Business Research 23(89): 85-95. Oldroyd, D. 1998), Formulating an accounting standard for brands in the ‘market for excuses’, The Journal of Brand Management 5(4): 263-271. 162 Journal of Management Research Ong, A. (2001), Changes in Brand Accounting for UK Companies, Journal of Brand Management 9(2): 116-126. Ong, A. (2003), Fudged Accounting Theory: Evidence from the UK, Journal of Management Research 3(1), April: 23-30 Paterson, R. (2003), Hidden Strengths, Accountancy, June: 98-99. Reid, W. and Myddelton, D. R. (1998), The Meaning of Company Accounts, Gower Publishing, Aldershot, UK. Simmonds, A. and Sleigh-Johnson, N. 2003), Fundamentally impaired, Accountancy, June: 100-101. Tollington, T. (1999), The Brand Accounting Sideshow, The Journal of Product and Brand Management 8(3): 204-218. Tonkin, D. & Robertson, B. (1991), Brands & Other Intangible Fixed Asset in Financial Reporting 1990-91, ICAEW, London: p. 328. Zmijewski, M. and Hagerman, R. (1981), An Income Strategy Approach to the Positive Theory of Accounting Standard Setting/ Choice, Journal of Accounting and Economics 3: 129-149. Volume 4, Number 3 †¢ December 2004 163 Repro duced with permission of the copyright owner. Further reproduction prohibited without permission.

Abortion Policy and Its Consequences

Abstract In this paper I will discuss the most dominant trends in abortion reports in the modern age. We will discuss the issues of morality, health risks and benefits and socioeconomic factors that are a part of the abortion discussion. There is a great deal of evidence to suggest that the debate of the morality of abortion Is an ongoing and ever-evolving discussion. Some of the points made in the articles discussed are seen as unique or radical, while others are points that have lasted through time and are still strong and relevant today.This paper will analyze the current dialogue that s occurring within our scholarly journals across the globe, including points of view from Japan, Bangladesh, Australia and the United States. The key common point that is made throughout the literature is that despite local laws, religious beliefs, and services provided, women are still seeking and getting abortions. Abortion Policy and Its consequences By the sass's abortion was a very common proce dure. In an article by Alistair El- Muar, it is documented that more than one-third of Australian families were affected by abortion procedures in the sass's.There is a great deal of confusion surrounding he subject because, while abortion is legal in many countries, it is often not discussed, clinics are hidden or not made obvious of their location and purpose, and often times euphemisms are used such as â€Å"getting rid of† or â€Å"taking care of† a Japan, the topic of abortion has been more open for discussion; the subject that is taboo is oral contraceptive pills. While abortion is legal and available to women in Japan, the use of contraceptives – the pill and condoms – are used sparingly or only during â€Å"dangerous days,† when a woman is ovulating.However, this results in a spike in the number of unwanted abortions. Japan differs greatly from other countries such as the United States and Australia in that abortion is not seen as a poor ch oice, but, rather, a better choice than taking oral contraceptives. The legality of abortion varies across the globe. But one thing that has stayed consistent and universal over the past twenty years is the abortion rate. Whether legal or not, women are still getting abortions at the same rate in most countries.In El-Murmur's article â€Å"Representing the Problem of Abortion: Language and the Policy Making Process in the Abortion Law Reform Project in Victoria, 2008,† the recess of legislature reform is described in the light of allowing and extending abortion rights for women. El-Muar shows how the manner in which abortion issues are discussed are commonly over laden with vague language or language that emphasizes a moral bias rather than a logical, rational process of argumentation. Too often the lawmakers are distracted by the colorful language that tugs at heartstrings as opposed to carefully considering the soundness of the arguments being made.The essence of many argum ents is, â€Å"This is wrong because I believe it is wrong. † Legislators consider this – whether knowingly or not is unclear – as valid a mint as an argument in the form of, â€Å"The evidence I have presented proves my point because X, Y and Z. † El-Murmur's concern with the distraction and misrepresentation of issues is a valid point of concern. How can we make measured, calculated decisions for the entire country when such non-rational, non-linear argumentation is employed?While the representation of the issue is most likely going to go unresolved for many more years, the Australian government has already come to a conclusion regarding abortion policies. The legislature now indicates that the controversy over abortion is no longer a legal issue, but, rather, a medical issue. In 1992, the Women's Health Committee of National Health and d Medical Research Council (NRC) gathered an expert panel to review the data regarding abortion and the legality of th e procedure. The expert panel completed their report in 1996, concluding that abortion should be decentralized.However, the NRC rejected their report and argued in opposition – that abortion be illegal. The actual penal code stated that abortion was illegal and punishable by incarceration. However, in the majority of cases in which a woman had an abortion and was prosecuted, the defendants were acquitted due to the defense of necessity – the defense made a strong legal argument that the benefits of the procedure outweighed and Justified the illegal action. This dichotomy of code versus punishment has lead to a great deal of confusion among the Australian population.In 2008, the Abortion Law Reform Bill decentralized abortion for citizens of Australia. Not only did it make abortion a legal procedure, but the bill also extended the window of time in which a woman has the opportunity to receive abortion services after conception. Many who are opposed to this new reformati on believe ND bias without any strict, adhered-to guidelines. Now that abortion is no longer illegal, women are unafraid of punishment. However, there is still a great debate amongst medical professionals as to whether or not they are required to perform such a procedure Just because it is legal.Many doctors who are morally opposed to abortion are turning patients away, despite the new legality. The morality of abortion appears to be an even stronger determinant than the legality of the procedure. In fact, in Robert Audio's article, â€Å"Preventing Abortion as a Test Case for the Justifiability of Violence,† Audio argues that while abortion may be gal, and murder illegal, it is morally acceptable (and he extends this to â€Å"legally justifiable†) to prevent the instance of abortion by murdering the individual providing abortion services.While Audio's stance on abortion is clearly an oppositional one, his argument is not as clear or as understandable – despite one's personal views. In this mixed moral-legal discussion, Audio asserts that a would-be mother and her physician are guilty of murder/harm of the unborn child; while any individual who acts in violence toward either the would-be mother or the physician is morally innocent cause of a commitment to protecting the intrinsically innocent, the fetus.Whether it be a violent, harassing protest or actual physical harm done to an individual involved in providing abortion services, Audio argues that such behavior is morally justifiable and should not be punishable by law. Audio's article is a bitter scholarly attack on all women who receive abortion services and all professionals who provide the service. His unsettling discourse leads us to wonder if, under Audio's reasoning, women should fear being â€Å"Justifiably' killed for desiring or having an abortion.Due to Audio's article and the number of people in society who may agree with him, women who consider abortion services are traumati zed repeatedly before, during and after such a procedure is performed. To make the decision to terminate a pregnancy is traumatic enough. But Audio's suggestions are horrific extensions of an already difficult situation. Furthermore, Audio's language throughout the article is dry and attempts to come across as objective.Instead of using buzz words such as â€Å"God† and â€Å"the Bible† when discussing the religious immorality of abortion, Audio uses weaker trigger words such as â€Å"miracle,† â€Å"divine,† and â€Å"scripture† which do not immediately Jump out at the deader as overtly motivated by Christianity. Audio asserts that, regarding women who accept abortion services, â€Å"We can act wrongly – counterrevolution, one might say – even when we are within our rights† (Audio, 162). This shows the polarity of Audio's perspective with regards to the law and what is Just. On another religious path, F.Cam provides a new, uni que argument in favor of abortion. Gamma's qualitative discussion of the intrinsic value of life and the varying degrees of importance amongst living creatures is a perfect counter-argument to Audio's radical perspective. Cam points out that the reason there is such scrappiness between what one morally believes is right and what one might realistically do in instances that may necessitate abortion services is that â€Å"we believe in the sacredness of individual life (including early fetal life)† (Cam, 222).He argues that there is more human investment – intellectually and emotionally – in the mother, but the sacredness of both individuals – mother and fetus – is equal. Cam calls potential to suffer greatly or even die from a pregnancy that is carried to term, Cam asserts that the woman's death is worse – more undesirable – than if the fetus were ported. This follows a common belief that while no deaths are always preferable, one deat h is more preferable than two. If a mother were to suffer complications or die during childbirth, there would be a great likely hood of facing two deaths.Furthermore, Cam argues that women, as adults, have intrinsic, incremental objective value as well as intentions, goals, and rights. Whereas a fetus only has intrinsic, incremental objective value (sacredness). This argument is particularly moving in that it reflects that desire to promote the health and well being of the adult woman. Gamma's argument considers the quality of live that a woman facing the obstacle of abortion can potentially have due to the benefits that abortion procedures offer.Not many – and clearly no Audio's – arguments take into consideration the fact that once the ordeal is done, the woman's quality of life will be much better than if she had faced the risk of carrying a pregnancy to term and raising a child. Gamma's argument is unique and may even inspire changes within the church and within co mmunities in countries that are primarily Christian. A key deciding factor in the internal debate women face of whether or not to go wrought with abortion procedures is the different aspects of responsibility. In an article by Lawrence B.Finer, Lori F. Forthwith, Lindsay A. Dauphine, Seashell Sings and Ann M. Moore, 1,209 abortion patients were surveyed and interviewed regarding their reasons for choosing to have an abortion. Finer et al found that the results indicated that women today are much more concerned with their education and careers than what was previously understood. The majority of women – seventy-four percent of those interviewed – reported that a child would interfere with their education, their career, or the ability to care for pre-existing dependents.The next most common response – seventy-three percent of those interviewed – was that financial hardship and the inability to adequately provide for a child was the reason for terminating th eir pregnancy. The third most common deciding factor – forty-eight percent of those interviewed – was that the individual was going through relationship problems or was facing being a single mother. An analysis of the study participants showed that 40% of the women had decided that they were through with their childbearing years and wanted no more children.Thirty percent of the women stated that they had no children and were not ready to come mothers at this time. The researchers also found that the percentage of women who said that their reasoning for getting an abortion was because their parents or their partner wanted them to was less than one percent. Also, the issue of health – either that the individual was currently not in good health or that she feared a pregnancy would compromise her health – was rarely a concern. This study, both qualitative and quantitative, revealed a great deal about the population of women receiving abortion services today.T his article has helped to promote a better understanding and lessen the misconceptions of the concerns and oratories of women today. Also, we are able to see that in the majority of cases the decision to get an abortion is not a spontaneous decision, but, rather, a well thought out and planned decision that has been analyzed carefully by the individual. Women with regards to how a child would affect their quality of life and how their current lifestyle would affect a child's quality of life if the pregnancy were carried to term.From 1987 to 2004, the reasons for seeking abortion services have remained consistent and the data have changed little. In the debate of morality, it is notable hat women are consciously considering and reconsidering all aspects of this decision. The majority of the women interviewed in this study felt that they were making the best decision. While the consideration of one's education and career weigh heavily on women in America, the same factors are not as p aramount in other countries such as Japan.In a study by Going IMHO titled Can Have Abortions But No Oral Contraceptive Pills': Women and Reproductive Control in Japan,† the issue of eugenic abortions and unwanted pregnancies is illuminated in a new light. In Japan, a strong emphasis is placed on the natural remedies of the body and healing. Anything synthetic and unnecessary is considered toxic. This includes oral contraceptive pills. While condom use is publicly accepted as responsible and sufficient birth control, the use of condoms is not nearly as effective in preventing pregnancy as in the United States.This is because there is a common notion that condoms are only necessary on â€Å"dangerous days,† when a woman is ovulating and most likely to become pregnant (IMHO, 102). When intercourse is had on a day that is not considered â€Å"dangerous† condoms are rarely used. The legalization of abortion came about primarily in order o prevent extra-marital pregnan cies due to the large number of conceptions that occurred because of ineffective contraception use. Micro's quantitative report on the shocking number of abortions performed in Japan shows the striking cultural differences between eastern and western populations.In the post-World War II era in Japan, the desire for procreation and large families flipped to a preference for small families with only one or two children. The decision to proceed with a pregnancy or to terminate with abortion services was largely affected in this era by the advancement of medical science and eugenics. Thanks to new developments in medicine, women are able to have a portion of cells from the amniotic fluid surrounding the fetus tested for genetic defects. In Japan especially, any birth defects – whether they be cystic fibrosis, Downs syndrome, or ATA-cash, etc. Are reason for serious consideration and formability of abortion. However, after a large population of women did decide to use oral contrac eptive pills after the development of a low-dose hormone pill, the number of abortions dropped significantly. Until these numbers decreased, ninety-nine percent of all abortions in Japan were done so legally under the Eugenic Protection Law. This law legalized induced abortions as early as 1948. In 1996, this law was renamed the Maternal Body Protection Law due too rise in opposition against eugenics.In 1955, Japan reported 1. 17 million abortions performed each year. This number slowly declined as condoms became widely accepted as proper contraceptive use and declined further after World War II and eugenics practices became the norm. In the sass's, a group led by Nook Moisakos called for the abolition of abortion laws and the cessation of access to oral contraceptive pills. While many agreed with their stance, Moisakos group was dismissed as radical, militant women's liberation activists. Many saw the pill as a step towards banning abortion.In her article, IMHO says, â€Å"Since t here is such and unfailing contraceptive such as the pill, abortions are no longer necessary' (IMHO, 101). Eugenics played a large role in the popularity of abortions in Japan. In Sabine Frustum's article â€Å"Women's Rights? : The Politics of Eugenic Abortion in Japan,† we are urged to despise the process of screening fetus for defects and the process of eugenic abortion. It is Frustum's position that the advancement of medical genealogy has launched a new era in abortion policy and has skyrocketed the number of abortions performed each year in Japan.While the numbers suggest that abortion rates have leveled and are fairly consistent year to year, Frustums makes a better argument for a negative disposition towards eugenics. For quite some time, as people watch the world of science grow and present new, unheard of feats, there has been concern over whether or not parents will eventually be able to biologically engineer the perfect child, taking all of the chance out of natur e's random order. This is a great concern of Frustum's as well – she calls this concept Freestanding† in its depravity.While many people in America see abortion as something that only affects the lower classes and the poor, Frustums emphasizes the opposite – that those with the financial means to screen their fetus for defects or diseases are the ones who are taking advantage of abortion services the most. However, Rachel K. Jones and her colleagues countered this idea by conducting a study entitled, â€Å"Patterns in the Socioeconomic Characteristics of Women Obtaining Abortions in 2000-2001 . † Jones et al. Adhered a representative sample of 10,000 women receiving abortion services ND analyzed their socioeconomic characteristics. In 2000, twenty-one in every one thousand women had an abortion. This ratio is startling in itself. Further analysis of their study participants gave more details as to the circumstances of our society. Jones et al. Found that t here was a higher rate of abortions amongst women who were between the ages of eighteen and twenty-nine, were unmarried, black or Hispanic, economically disadvantaged, had a previous birth, lived in a metropolitan area, and who were Christian.While there was an eleven percent decline in abortion dates from 1994 to 2000, the decline was mostly in women ages seventeen to twenty, and the rate actually increased amongst women who were poor or on Medicaid. Jones et al. Found that a high pregnancy rate is directly related to a high abortion rate. The researchers concluded that the only way to prevent abortion is to provide better opportunities for the lower classes in the forms of education and better health care.A decrease in unwanted pregnancies can be made possible by increasing awareness of, understanding of, and access to contraceptives – whether they be condoms, intrauterine devices, oral contraceptive pills, etc. Better health care for those who are struggling financially wo uld also provide better access to contraceptives. Similarly, because abortion services generally cost between $400 and $600, many women who are not in a financial position to afford professional services decide to obtain an abortion by other means. In an article by M.Bearer titled, â€Å"Making Abortions Safe: A Matter of Good Public Health Policy and Practice,† women are obtaining unsafe or unsanitary abortion Bearer analyzed the statistics of infection and mortality caused by improper abortion procedures. While the article partially encourages abortion and especially the equalization of such procedures, the emphasis of her article is on the health and safety of women. As many researchers have shown, the number of abortions that are performed is consistent across most countries, whether the process is illegal or not.Women are still resorting to abortion in times of unwanted pregnancy despite the possible legal ramifications. Server's stance is that with this in mind – that abortion is going to be a part of society whether we ban it or not – we might as well approve and legalize abortion so that women have the option of having the procedure done in a fee, clean environment rather than in a broken down storage shed by a man with a coat hanger.Abortion accounts for thirteen percent of maternal mortality (Serer, 580) and menstrual regulation (the process of removing the lining of a woman's uterus, similar to the natural menstrual cycle, to expel any implanted eggs, whether fertilized or not) is steadily increasing. In order to make abortion a completely safe procedure, we must first legalize abortion. Furthermore, training in abortion procedures should be required for all medical professionals – nurses, midwives, even pediatricians – and tot Just obstetrics and genealogy physicians, Bearer says.If we cannot legalize abortion, Bearer recommends at least reducing the punishment for those convicted of criminal abortion. Researchers Hide Bart Johnston, Elizabeth Oliver's, Sashimi Skater, and Diana G. Walker agree with Bearer in their article, â€Å"Health System Costs of Menstrual Regulation and Care for Abortion Complications in Bangladesh. † Johnston et al. Advocate for increasing education and awareness of menstrual regulation as a birth control method in order to bridge the gap between unwanted pregnancy and abortion.These researchers assert that menstrual regulation – a process similar to the implantation of an intrauterine device in which a physician inserts a tube into a woman's cervix and removes via vacuum the lining of the uterus – is cheaper for medical service providers than treating the complications of illegal abortions. When abortion procedures go wrong, complications are a serious drain on medical resources in Bangladesh. This technique has also lead to a decrease in maternal deaths and has improved the economic conditions in the health care sector.In addition to their anal ysis of cost data related to abortion complications versus menstrual regulation, Johnston et al. Emphasize that this method of menstrual regulation reduces unwanted pregnancies without abortion and the terrible consequences that come with substandard abortion services. It is a simple, fast procedure that sidesteps illegal abortions and which can be seen as an ethical middle ground between abortion and carrying an unwanted pregnancy to term. This procedure is legal in most countries that have banned abortion. Johnston et al. Advocate for improved education for women who may benefit from this procedure.The common theme amongst all of the articles we have discussed so far is that ore and better medical services should be available to women – whether it be to prevent unwanted pregnancy, to provide better care for pregnant women, or to provide abortion services. In a case study by Maharani Malaria, S. Sirius, and S. A researchers discuss the tragic case of a twenty-six year old wo man who received an ill-performed abortion by a man with a wooden stick. The woman came into the emergency room suffering from abdominal pain and a sever fever indicating infection. Septic abortion is a spontaneous, therapeutic or artificial abortion complicated by pelvic infection† (Malaria, 149). In India, twelve percent of maternal deaths are caused by septic abortion. After describing this horrific case, Malaria et al. Strongly recommend to the public that abortion policy be reviewed and legalized in order to prevent the instance of septic abortion. In an anonymous article titled â€Å"A Doctor Tells Why She Performed Abortions – And Still Would† and written under the pseudonym â€Å"Dry. X,† a female doctor describes why she refuses to stop providing abortion services.The number of providers of abortion services (that is, licensed and medically trained with sanitary facilities) has decreased from 2,680 in 1985 to 1,787 in 2005. And while doctors are r etiring, the new enervation of physicians are not being taught how to perform abortion services. As teaching hospitals have merged with religious institutions, abortion is no longer being taught to medical students. There are more than 1. 5 million abortions performed each year, making it the most common medical procedure in the United States. However, there are fewer and fewer providers of such services despite the consistent demand.This has resulted in more amateur providers conducting the procedure in less-than-sanitary conditions. Similarly, the aggressiveness and number of protesters outside of abortion clinics has risen to shocking levels. Instead of seeking out abortion services, women are hiding from the shame placed on them by these protesters, staying at home, and attempting to perform the procedures on themselves with reeds or knitting needles (Dry. X, 1265). According to Dry. X, the solution to this problem is, â€Å"All physicians who care for reproductive-age women sh ould have opt-out, rather than opt-in, abortion training† (Dry.X, 1266). This will encourage medical students to participate in the training rather than going through the process of opting out of the course. This is one realistic solution to the problem of declining numbers of abortion service revisers. However, the consensus still seems to be that the most important step for us to take is legalizing abortion and doing away with punishments for those who receive and perform abortion services. In an article posted in the London Lancet, titled â€Å"Abortion in the U. S. A. ,† the statistics of abortion in America are clearly outlined.Nearly half of all pregnancies are unintended. There are twenty-two abortions performed for every one thousand pregnancies. And while the legalization of abortion has changed over time and across cultures, the abortion incidence, rate and ratio have remained the same. Drug induced abortion is a new phenomenon that is peeking the interest of women all over the country. But these articles have left us wondering, is it better for women to experiment with chemicals and knitting needles than to provide professional abortion services? Where do our moral principles lie?Who is the priority in this situation: the health and lives of women all over the globe or unborn fetus that have not yet begun to experience life? While the morality issue is certainly one of open debate, there is a platform on which we all can agree – we must take provide care for all. The statistics have proven omen facing an unwanted pregnancy are still going to seek abortion services if they decide it is the only feasible option. The tone and primary focus of the scholarly journal articles reviewed here vary along a wide spectrum.