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Monday, September 30, 2019

How To Be A Successful Overseas Filipino Worker Essay

How does an 18 year old International Relations student define success? I would probably define success as the attainment of happiness, but I turn to my great friends Merriam and Webster for a more credible meaning. According to the Merriam-Webster Dictionary, success is a state where in a person attain a favorable or desired outcome; it may also equate to the attainment of wealth, favor, or eminence. In this assignment, we were tasked to write and research on â€Å"How To Be A Successful OFW†. We have heard different stories about our Overseas Filipino Workers, some of them are inspiring, but unfortunately some of them are tragic. In this paper, I would discuss ways on how an aspiring OFW be as successful and happy as the other Overseas Filipinos are, and how can their stories be as inspiring as the few we always hear in our neighborhood, family gatherings, sometimes even the local news! First, is to be a legal and registered OFW. Being an Overseas Filipino Worker is never an easy job, they work far from their families, a lot of them encounter ‘culture shock’, most of them feel isolated, and a handful gets into sticky situations. To be a successful OFW does not require them to do everything alone. The Philippine government will be having their backs, all throughout the duration of their stay abroad. As the whole world knows, there are tons of foreign employers who hire Filipinos for their dedicated work ethics and good english skills. This resulted to a diaspora of our OFWs in the world; and because of this, the government is doing their job to ensure that the safety, rights and welfare of these Filipinos abroad are protected. In order for them to do this more effectively and smoothly, all OFWs must undergo processes before leaving the country. Foreign companies are usually affiliated with private agencies. These agencies should be licensed and accredited by POEA or the Philippine Overseas Employment Administration; this accreditation would allow POEA to monitor and to ensure the safety of our OFWs. In cases of name hiring, where in a foreign company hires an OFW directly, a final step after getting their visa and working permit, is necessary for them to be called â€Å"modern heroes†. While processing their papers, aspiring OFWs would undergo a verification and evaluation process, and they are required to attend a Pre-Departure Orientation Seminar. A PDOS is a seminar that allows aspiring OFWs to deepen their knowledge about their host country, it’s culture, language and the life they are about to encounter. Another government agency that would surely help an OFW is the OWWA or the Overseas Worker’s Welfare Administration. Being an OWWA member has its perks, and the $25 membership fee is worth it; because all registered members can avail the many OWWA services that range from health care, disability and death benefits, scholarships and financial assistance for education and training, workers assistance and on-site services, social services and family welfare assistance. Also, PhilHealth – a government owned health insurance – is another government agency that our OFWs would want to be a member of; it provides an OFW and his dependent health benefits in case of illness or injury that requires hospitalization. Meanwhile, OWWA contributions differs from PhilHealth membership because it is the life insurance of an OFW while working overseas. OWWA, is also an agency that is tasked to protect the welfare of our overseas Filipinos, and in line with this they give constant reminders to our OFWs for them to avoid trouble abroad. The second way to be a successful OFW, is to follow government regulations and reminders to ensure your own safety. Nothing beats a safe and happy person to start the path of success. The Overseas Worker’s Welfare Administration constantly reminds our OFW to do the following things when they are abroad: OWWA advices our OFWs to learn and understand the host country’s language; for them to respect the culture, traditions, and practices of the host country. To follow their work contract; abide by laws, rules, and regulations of their host country. They also advice our ‘modern heroes’ to not carry, use, or sell drugs, substances, compounds and chemicals classified as illegal in the host country; they should not accept any hand-carried package from anyone unless they are sure that what is inside the package is considered safe. Many people have been arrested and jailed for carrying firearms and drugs without their knowledge. OWWA also recognize that OFWs must not engage in activities which are considered illegal in their host country (gambling/lotto, liquor/alcohol use, cybersex, possession, and/or sale of pirated video materials and/or obscene materials/articles); OFWs must not lend their laptops to friends and acquaintances who may use them for illegal purposes. The agency also advices OFWs to not live beyond their means and to avoid falling into a debt trap. They must resist to believe in get-rich-quick scams. Examples of these are text messages that you have won in an electronic lottery, e-mails offering to transfer huge amount of money to your bank account. Third, is for them to find a proper support group. With their family and friends thousands of miles away, loneliness will definitely creep in. They might also get a nagging feeling that’ll tell them to pack their bags and head back home. Fortunately, this is the age of the Global Filipino. OFWs may run a search on Filipino organizations that are present in their new city. The best way to build relationships is to go out and make friends with the people in your community. They can ease the I-want-to-go-home pangs by keeping their family updated. It is crucial to be open to your family by telling them what is happening to you, this might give them an idea on how they can support and inspire you in their own little ways. The internet can provide our OFWs with free tools to communicate with their love ones for free. The fourth way to be a successful OFW is to know where to put your profit. Figuring out a savings plan is already quite a challenge for the overseas Filipino worker who prioritizes sending money for household needs, children’s education expenses and debt payments. Although there is no â€Å"one size fits all† investment option that is applicable to everyone, every Filipino working abroad should save and invest their hard earn money. Unfortunately, according to the 2012 Q1 Consumer Expectations Survey (CES) conducted by the Bangko Sentral ng Pilipinas (BSP), investing earnings may not be a priority for OFWs for now, as it reflects that only 8.5% of OFW households allocate money for investment. For our OFWs to maintain their hard earned wealth, they should always assess their income. OFWs should only invest in something if they have carefully planned and checked if they can afford it. Owning a property has so many advantages that many websites advices our OFWs to invest in properties. Its advantages includes the following; you can call it as your own, it has sentimental value especially it’s the first property the OFW bought. Also its value appreciates over time. They should also avoid spending on expensive items and luxuries. Buying material things such as expensive a watches or a brand new car, things you couldn’t afford before, is not advisable. There are stories that some Overseas Filipino Workers tend to be impulsive buyers due to the increase in income. OFWs sometimes ignore important things such as investing on income generating assets like bonds and government securities, which are absolutely important things to acquire for investment purposes. They must learn how to spend wisely. It is unavoidable to spend on unnecessary things but OFWs must try to control themselves when faced with that situation. They should always think of the main goal of why they need to work abroad in the first place and live miles away from your loved ones. They should also send an appropriate amount allowance to their family. Try not to give extra money to them. This way, they are forced to organize their expenses and make them prioritize, more importantly teach them how to fish and not just keep on giving them the fish so to speak. To sum it all up, this paper presents four ways on how to be a successful OFW. This includes that you go through the legal processes in which OFWs are required to undergo before leaving the country, this is very important for the government because it means that they can do their job of monitoring and protecting the welfare and rights of our OFWs smoothly. The second way is to follow simple rules or reminders given by the government. This is to ensure the safety of our OFWs in their host country, because there are a handful of OFWs getting in trouble abroad because they did illegal things like drug smuggling. Not only will it cause big trouble for yourself if you happen to be caught doing illegal things, but our OFWs must always remember that the whole country’s name is with them. The third point is to find a support group, being away from everyone you know might cause sadness, and oftentimes, depression; the diaspora of Filipinos all over the world may help solve this problem . Our OFWs abroad may run a search on the internet of the Filipino communities or organizations near his/her city, they may also utilize the internet to contact their families at home. The fourth point is to learn how to save money. There are a lot of OFWs who can’t make money last in their hands. Our OFWs should always keep in mind and in their hearts why they need to go abroad, and that is to raise themselves out of poverty, or in some cases make life comfortable for their families at home. In this paper, I classified success as the attainment of happiness, and I believe that these ways might help them with their pursuit of happiness. Indeed, being an OFW itself is a tough job, and being a successful one is a tougher task; but nothing is impossible if you set your heart and mind on it.

Sunday, September 29, 2019

Space Exploration Advantages

For those who believe the costs of space exploration are greater than the benefits, George Delucas, an astronaut who flew on the 1992 Columbia mission, says, â€Å"There will always be people who would like to put an end to space travel, but I don’t think that is what our population wants or needs. Our county has always been about exploration and the pursuit of knowledge† (Delucas qtd. in Malick 3). This quote generalizes the attitude many Americans have toward the space program. When the Apollo 11 crew successfully landed on the moon, the crew and millions of Americans were filled with pride and a sense of accomplishment. What most citizens do not realize is how much knowledge and new technology the United States gained through Apollo 11 and the other space missions. Some of these citizens do not believe a vital need for the space program exists. To them, the space program is just a waste of money and human lives. The recent Columbia disaster that resulted in the loss of seven American lives only supports their argument. However, it is not possible way to measure the loss of life and money over the advances in knowledge, technology, and medicine. The only known fact is that the exploration of space has. Space exploration is a big part of American history and has been shrouded with controversy for years and years. Space exploration is defined as the investigation of physical conditions in space and on stars, planets, and their moons through the use of artificial satellites, space probes, and spacecraft with human crews (Whitehouse). From the space race with Russia to unmanned lunar probes, space exploration inspires and enlightens every person that comes in contact with it. One example of an inspiring event in space exploration was the Apollo project. The Apollo missions were quite possibly the most popular and publicized events in American history. The Apollo missions were often disastrous, successful, triumphant, and also neutral and routine. Throughout all the publicity and controversy space exploration will remain in American and world history forever and will continue to live in the heart of Man.

Saturday, September 28, 2019

Client Understanding Paper

University of Phoenix ACC/541 Client Understanding Paper As per your request of an analysis of the following topics: Adjusting lower of cost or market inventory on valuation, Capitalizing interest on building construction, Recording gain or loss on asset disposal, and Adjusting goodwill for impairment. The Financial Accounting Standards Board (FASB) established clear guidelines addressing the items mentioned above. I will outline that FASB generally accepted accounting standards (GAAP) affect each area, and how these improvements to the company will benefit the company’s financial health (FASB, 2010). The methods of inventory valuation are different according to companies, but at the end of the day the chosen method should be consistent each year according to the general accepted accounting principles. A manufacturing company will generate inventories for finished product, raw materials and work in progress, so lowering the cost of market inventory can be very intimidating and consuming. Inventories and prepaid expenses present some additional valuation issues. With the emphasis on net income reporting, the inventory valuation process has become secondary to the matching of expired inventory costs to sales. The use of any of the acceptable inventory flow assumption techniques prescribes the amount that remains on the balance sheet, and it is likely that each of these flow assumptions will result in different inventory valuations in fluctuating market conditions. In addition, the accounting convention of conservatism requires that a lower of cost or market valuation be used for inventories (Schroeder, Clark, & Cathey, 2005). Using the first-in-first out (FIFO) or the last-in-first-out (LIFO) method is the perfect way to identify the cost of each inventory item. â€Å"A valuation method (e. g. LIFO, FIFO, average cost and specific identification) is used to compute the cost of the inventory dollar amounts and then it is compared to the market dollar amount. † LIFO is not commonly used because the last goods purchased are the first to be sold. The inventory at the beginning of the year will have the earliest goods purchased acquiring a valuation of an early price. FIFO is better used for lowering cost especially during periods of increase prices. It is also important to identify a method for valuing the items in the inventory and calculating the cost of goods sold. This can be done through the cost method, the lower of cost or market and the retail method. â€Å"A valuation method is used to compute the cost of the inventory dollar amounts and then it is compared to the market dollar amount. The lower of the two amounts must be used when recording inventory. † The cost method involves all direct and indirect costs to acquire the inventory. The cost of the products purchased consists of the invoiced purchase price minus discounts or trade with and addition of transportation, shipping additional cost incurred for attaining the product. Lower of cost or market method â€Å"determine the market value of each item on hand as of the inventory date, compare the market value with the cost of each item, and use the lower of the two as the inventory value of that item† (Hagen, 2005). The American Institute of Certified Public Accountants (AIPCA) in conjunction with the Financial Standards Accounting Board (FASB) issued ARB No. 3 that lower of    cost or market rule apply to all inventories. Lower of cost or market aspect (LCM) is also supported and defined by SFAC No. two and SFAC No. 6. The LCM rule considers the market that purchases and sells the inventory. In general, the conservatism principle applies to LCM method of accounting. Conservatism principle directs a company to choose the more â€Å"conservative† dollar amount when considering two amounts that represent inventories. This helps a Company to report accurate losses on their income statement. To determine LCM, one must also consider net realizable value (NRV). This value represents the selling price of inventories minus the fees associated with completion of sales. The NVR is key to determining true LCM. Conclusion of market value also refers to an items current replacement cost. This cost falls between the NRV (ceiling value) and the floor value (NRV- normal profit). Inventory cost adjustments are required by accounting standards. Incorrectly reporting inventory values at higher levels is a fraudulent act (with harsher penalties under Sarbanes Ox). Inventory valued at $10 with a true value of $5 is a punishable event (FASB, 2010). When a building asset is developed, a vast amount of time is required between the start and completion of the project. Normally the cost of should include all cost to prepare the asset for its useful life of the asset or for sale. The capitalization of interest cost on a building give a guideline on the amount of interest to be capitalized and for the financial statement disclosure. The expenditures must be qualified ahead of time, activities must be in progress and the company must be paying interest. Capitalization ends when the building fully constructed and is in use. Interest is not capitalized on inventories manufactured on a repeated basis or if the building is acquired using gifts or grants under restriction by the donor or grantor. â€Å"When additional financing is incurred after construction expenditures have begun, a firm may capitalize interest on construction expenditures either using an end-of-period average interest rate that includes all financing outstanding at the end of the period (general or specific, as appropriate) or using only the finance outstanding when the construction expenditure was made. Scofield, 2004) The average capitalized rate can be computed using the weighted-average or the specific method. If you were to purchase a building after it was completed, the sales price would include all costs (plus a profit to the seller). Part of the costs in building something is the interim borrowing costs†¦ in this case, the construction loan. Adding the loan to the other costs (brick, mortar, labor) is called â€Å"capitali zing† the interest expense. This creates a higher cost basis for the building and can be â€Å"recovered† through the depreciation expense deduction (over the life of the building). The three main events in the life of an asset are the acquisition, useful life, and disposal or retirement. At the end of an asset’s life, gain or loss of its disposal is recorded. A gain or loss will take place at the disposal of any assets and should be logged as journal entry along with any related incidental cost. The unrealized gains and losses are noticed according to its earnings. All changes whether upward or downward that involves investment shares are shown as income or losses with a change in market value that requires an adjustment to its carry value. At the time disposal there can either be a gain or loss or no gain or loss. Schroeder, Clark and Cathey states that all unrealized gains and unrealized losses will be valued the same for asset valuation purposes. For trading securities, the gains and losses are noticed in those periods in which they occur; for these assets the method is consistent with other accrual accounting requirements. A consistency with the SFAC No. six definition of comprehensive income is determined because comprehensive income is determined by the changes in net assets and would include changes in the market values of assets. For trading securities, no further masking of gains against losses that occurred under the aggregate valuation approach of SFAS No. twelve is needed. Goodwill for impairment must be assessed by companies at least once per year. If an impairment of goodwill the carried amount will be lessened and there will be recognition of impairment loss. Goodwill for impairment test must be recorded as reporting units. These could be the company’s operating segments identified under SFAS 131, or a â€Å"component† of a reportable operating segment as defined in paragraph 30 of SFAS 142. (Huefner and Largay III, 2008). Goodwill is comparing each unit’s estimated fair value of the reporting unit with the unit’s fair values of its identifiable net assets. This process and the process of allocating purchase price differentials of asset acquired, goodwill and liabilities assumed is very similar. The total of the tentative assignments of goodwill to reporting units can surpass the total goodwill recorded by the total entity but when this occurs, the tentative unit assignments are reduced in some reasonable fashion to make the sum equal to the total recorded goodwill (Huefner and Largay III, 2008). Losses on impairment cannot be changed but according to Schroeder, Clark and Cathey, an impairment loss for goodwill should be reversed only if the specific external event that caused the recognition of the impairment loss reverses. A reversal of an impairment loss should be recognized as income in the income statement for assets carried at cost and treated as a revaluation increase for assets carried at revalued amount. At the end of the developing period, the annual impairment test is done on an aggregate basis, which means an increase in goodwill on some books annot offset impairments found in other units. Huefner and Largay III also states that given the potential significance of the change in the accounting treatment of a major asset, the authors expected to observe numerous large impairment write-offs due to implementing the new standard, and large increases in net income because of eliminating goodwill amortization as an expense. In conclusion assets involving current assets, long-term investments, fixed assets, and intangible assets at some point can be changed into cash. Intangible assets except goodwill can either be determinable or indeterminable useful lives. Schroeder, Clark and Cathey explain that those with determinable useful lives are written off over the period of benefit. The cost of acquiring goodwill as well as intangible assets with indeterminate useful lives, is not amortized. References Schroeder, Richard G. , Clark, Myrtle W. , and Cathey, Jack M. (2005). Financial Accounting Theory and Analysis, The Development of Accounting Theory. Financial Accounting Standards Board. 2010). Financial Accounting Standards Board home. Retrieved April 5, 2010 from, http://www. fasb. org/. Scofield, B. (1994) Full disclosure of interest capitalization decisions. The National Public Accountant. Retrieved on April 5, 2010 from http://www. allbusiness. com/accounting. Huefner, R. J. , Largay J. A. (2008). The CPA Journal. The Effect of the New Goodwill Accounting Rules on Financial Statements. Retrieved on April 5, 2010 from http://www. nysscpa. org/cpaj ournal/2004/1004/essentials/p30. htm Client Understanding Paper University of Phoenix ACC/541 Client Understanding Paper As per your request of an analysis of the following topics: Adjusting lower of cost or market inventory on valuation, Capitalizing interest on building construction, Recording gain or loss on asset disposal, and Adjusting goodwill for impairment. The Financial Accounting Standards Board (FASB) established clear guidelines addressing the items mentioned above. I will outline that FASB generally accepted accounting standards (GAAP) affect each area, and how these improvements to the company will benefit the company’s financial health (FASB, 2010). The methods of inventory valuation are different according to companies, but at the end of the day the chosen method should be consistent each year according to the general accepted accounting principles. A manufacturing company will generate inventories for finished product, raw materials and work in progress, so lowering the cost of market inventory can be very intimidating and consuming. Inventories and prepaid expenses present some additional valuation issues. With the emphasis on net income reporting, the inventory valuation process has become secondary to the matching of expired inventory costs to sales. The use of any of the acceptable inventory flow assumption techniques prescribes the amount that remains on the balance sheet, and it is likely that each of these flow assumptions will result in different inventory valuations in fluctuating market conditions. In addition, the accounting convention of conservatism requires that a lower of cost or market valuation be used for inventories (Schroeder, Clark, & Cathey, 2005). Using the first-in-first out (FIFO) or the last-in-first-out (LIFO) method is the perfect way to identify the cost of each inventory item. â€Å"A valuation method (e. g. LIFO, FIFO, average cost and specific identification) is used to compute the cost of the inventory dollar amounts and then it is compared to the market dollar amount. † LIFO is not commonly used because the last goods purchased are the first to be sold. The inventory at the beginning of the year will have the earliest goods purchased acquiring a valuation of an early price. FIFO is better used for lowering cost especially during periods of increase prices. It is also important to identify a method for valuing the items in the inventory and calculating the cost of goods sold. This can be done through the cost method, the lower of cost or market and the retail method. â€Å"A valuation method is used to compute the cost of the inventory dollar amounts and then it is compared to the market dollar amount. The lower of the two amounts must be used when recording inventory. † The cost method involves all direct and indirect costs to acquire the inventory. The cost of the products purchased consists of the invoiced purchase price minus discounts or trade with and addition of transportation, shipping additional cost incurred for attaining the product. Lower of cost or market method â€Å"determine the market value of each item on hand as of the inventory date, compare the market value with the cost of each item, and use the lower of the two as the inventory value of that item† (Hagen, 2005). The American Institute of Certified Public Accountants (AIPCA) in conjunction with the Financial Standards Accounting Board (FASB) issued ARB No. 3 that lower of    cost or market rule apply to all inventories. Lower of cost or market aspect (LCM) is also supported and defined by SFAC No. two and SFAC No. 6. The LCM rule considers the market that purchases and sells the inventory. In general, the conservatism principle applies to LCM method of accounting. Conservatism principle directs a company to choose the more â€Å"conservative† dollar amount when considering two amounts that represent inventories. This helps a Company to report accurate losses on their income statement. To determine LCM, one must also consider net realizable value (NRV). This value represents the selling price of inventories minus the fees associated with completion of sales. The NVR is key to determining true LCM. Conclusion of market value also refers to an items current replacement cost. This cost falls between the NRV (ceiling value) and the floor value (NRV- normal profit). Inventory cost adjustments are required by accounting standards. Incorrectly reporting inventory values at higher levels is a fraudulent act (with harsher penalties under Sarbanes Ox). Inventory valued at $10 with a true value of $5 is a punishable event (FASB, 2010). When a building asset is developed, a vast amount of time is required between the start and completion of the project. Normally the cost of should include all cost to prepare the asset for its useful life of the asset or for sale. The capitalization of interest cost on a building give a guideline on the amount of interest to be capitalized and for the financial statement disclosure. The expenditures must be qualified ahead of time, activities must be in progress and the company must be paying interest. Capitalization ends when the building fully constructed and is in use. Interest is not capitalized on inventories manufactured on a repeated basis or if the building is acquired using gifts or grants under restriction by the donor or grantor. â€Å"When additional financing is incurred after construction expenditures have begun, a firm may capitalize interest on construction expenditures either using an end-of-period average interest rate that includes all financing outstanding at the end of the period (general or specific, as appropriate) or using only the finance outstanding when the construction expenditure was made. Scofield, 2004) The average capitalized rate can be computed using the weighted-average or the specific method. If you were to purchase a building after it was completed, the sales price would include all costs (plus a profit to the seller). Part of the costs in building something is the interim borrowing costs†¦ in this case, the construction loan. Adding the loan to the other costs (brick, mortar, labor) is called â€Å"capitali zing† the interest expense. This creates a higher cost basis for the building and can be â€Å"recovered† through the depreciation expense deduction (over the life of the building). The three main events in the life of an asset are the acquisition, useful life, and disposal or retirement. At the end of an asset’s life, gain or loss of its disposal is recorded. A gain or loss will take place at the disposal of any assets and should be logged as journal entry along with any related incidental cost. The unrealized gains and losses are noticed according to its earnings. All changes whether upward or downward that involves investment shares are shown as income or losses with a change in market value that requires an adjustment to its carry value. At the time disposal there can either be a gain or loss or no gain or loss. Schroeder, Clark and Cathey states that all unrealized gains and unrealized losses will be valued the same for asset valuation purposes. For trading securities, the gains and losses are noticed in those periods in which they occur; for these assets the method is consistent with other accrual accounting requirements. A consistency with the SFAC No. six definition of comprehensive income is determined because comprehensive income is determined by the changes in net assets and would include changes in the market values of assets. For trading securities, no further masking of gains against losses that occurred under the aggregate valuation approach of SFAS No. twelve is needed. Goodwill for impairment must be assessed by companies at least once per year. If an impairment of goodwill the carried amount will be lessened and there will be recognition of impairment loss. Goodwill for impairment test must be recorded as reporting units. These could be the company’s operating segments identified under SFAS 131, or a â€Å"component† of a reportable operating segment as defined in paragraph 30 of SFAS 142. (Huefner and Largay III, 2008). Goodwill is comparing each unit’s estimated fair value of the reporting unit with the unit’s fair values of its identifiable net assets. This process and the process of allocating purchase price differentials of asset acquired, goodwill and liabilities assumed is very similar. The total of the tentative assignments of goodwill to reporting units can surpass the total goodwill recorded by the total entity but when this occurs, the tentative unit assignments are reduced in some reasonable fashion to make the sum equal to the total recorded goodwill (Huefner and Largay III, 2008). Losses on impairment cannot be changed but according to Schroeder, Clark and Cathey, an impairment loss for goodwill should be reversed only if the specific external event that caused the recognition of the impairment loss reverses. A reversal of an impairment loss should be recognized as income in the income statement for assets carried at cost and treated as a revaluation increase for assets carried at revalued amount. At the end of the developing period, the annual impairment test is done on an aggregate basis, which means an increase in goodwill on some books annot offset impairments found in other units. Huefner and Largay III also states that given the potential significance of the change in the accounting treatment of a major asset, the authors expected to observe numerous large impairment write-offs due to implementing the new standard, and large increases in net income because of eliminating goodwill amortization as an expense. In conclusion assets involving current assets, long-term investments, fixed assets, and intangible assets at some point can be changed into cash. Intangible assets except goodwill can either be determinable or indeterminable useful lives. Schroeder, Clark and Cathey explain that those with determinable useful lives are written off over the period of benefit. The cost of acquiring goodwill as well as intangible assets with indeterminate useful lives, is not amortized. References Schroeder, Richard G. , Clark, Myrtle W. , and Cathey, Jack M. (2005). Financial Accounting Theory and Analysis, The Development of Accounting Theory. Financial Accounting Standards Board. 2010). Financial Accounting Standards Board home. Retrieved April 5, 2010 from, http://www. fasb. org/. Scofield, B. (1994) Full disclosure of interest capitalization decisions. The National Public Accountant. Retrieved on April 5, 2010 from http://www. allbusiness. com/accounting. Huefner, R. J. , Largay J. A. (2008). The CPA Journal. The Effect of the New Goodwill Accounting Rules on Financial Statements. Retrieved on April 5, 2010 from http://www. nysscpa. org/cpaj ournal/2004/1004/essentials/p30. htm

Friday, September 27, 2019

Introduction to Indigenous Studies ( Reaction Paper) Essay - 1

Introduction to Indigenous Studies ( Reaction Paper) - Essay Example It is clearly evident that there was the struggle as well as the partition of the various countries. It is therefore important to note that this kind of activity therefore led to the various countries struggling to take control of the other country in the name of the captured states being colonies. It was therefore this reason that therefore led to the collision that was between the colonial governments as well as the local governments. It is therefore important to note that this collision led to the countries engaging themselves in wars. It is therefore these factors that so led to the present states of the various nations. In this case therefore, the writer talks of the intergenerational trauma. Under this, it is important to highlight that the earlier generations underwent certain forms of violence s that they could have the freedom. It is his freedom that is enjoyed by the other persons in the various parts of the world that were colonized. It is important to note that these people who fought for the rights of the people, and also fought to have their country as they wanted. The people were tortured in several ways by the colonialists and that they had no good form of treatment in the various places that they were taken to for the captivity. It is was therefore this reason that the families found it so sad to bear the torture that their people underwent in their captivity. In this, it is important to highlight that this kind of trauma that the people underwent in their areas of captivity was passed from generation to generation. This is in the sense that as it is said and biologically logical that a snake gives birth to a snake, the off springs of the people who were tortured and captured had to into the same ways that their parents went through and therefore were as well subjected to the same treatment. They also wanted to fight or their freedom, in revenge for the acts that their parents went through

Thursday, September 26, 2019

3D Printing in Architecture depends on Tessellation Essay

3D Printing in Architecture depends on Tessellation - Essay Example In older days, architecture was known as a field which was dependent upon the manually made three-dimensional models and designs.Today, thanks to technology and development, these models are made with the help of software and executed using modern techniques Many of these techniques help the architects to present their ideas through designing software and programs such as the CAD techniques. As the trends have changed, the architecture processes are now more dependent upon techniques such as tessellations. However, many architects today believe that 3D printing in architecture mainly depends on tessellations. Tessellation refers to the placing of shapes repeatedly to form a pattern. These shapes are repeated again and again to cover the spaces and overlap one another. Tiling is another word for tessellation which refers to the filling of spaces with tiles such as on floors, ceilings or walls. The tessellation technique is widely used in the world around us whether it is in mathematic s, natural world, arts or architecture. It is known as a technique which enables the architects to create structures and interiors1. The process is closely related to architecture as there are many aspects which need the process and application of tessellation such as the facade of the building, the material used or the interior walls. Figure 1 shows a form of 3D tessellation. Figure 1. TurboSquid, 2013 This essay addresses the need of tessellation in CAD and 3D printing used in architecture. 3D designs in tessellations are greatly used in architecture nowadays, and the modern methods rely on tessellation techniques and materials. The essay discloses how this is applied and what the critiquing views of this process are. Tessellation is used mainly because of its application in many processes. The methods are easy and useful for many procedures in architecture. However, this essay will assess the methods, procedures and problems of using tessellation in architecture identifying why i t is the most important factor. Literature The architecture today has a different meaning than it had several years ago. Today, the 3D printing and designing is a huge part of the architectural industry. The designs are made and executed through computer programs and 3D models. From the initial stages of building the structure till the last stage, 3D designing is used. On the initial stage, when the architect is told about the space and size of the structure, s/he uses computer programming to build diagrams and illustrations of how the building will be structured. There are special programs that automatically measure and illustrate all calculations and measurements. These programs build 3D blocks and diagrams which present the structure and how it will be organized2. 3D block diagrams are the most commonly used programs for the initial stages. Many architects use these 3D tools to build graphics for their structures. These computer models show all graphics and details of the structu re including rooms, walk ways, lifts, etc. and all from different angles and perspectives. CAD applications are used for the clients so that they can easily understand the 3D design. The use of these programs does not only make the work of the architect easier, but it also saves a lot of time of the planning, executing and applying. Figure 2 shows a 3D model made using computer programming. The figure shows how the structure includes various aspects that will make it easier for the constructor as well as the client. These models give a clearer picture of the building than ledgers and spreadsheets. This is because the data and information is delivered using graphics, pictures and 3D designing rather than coded information in rows and columns3. Figure 2. 3D Printing in AEC, 2011 The nature of the architectural design requires many creative and technical aspects which can be fulfilled by the CAD software which is the computer-aided design program. CAD programs allow the

Competition in School Assignment Example | Topics and Well Written Essays - 500 words

Competition in School - Assignment Example Some feel competition helps each person to hone their creative skills. For students who study in design schools, the nurturing of individual creativity is important because they must continually innovate. When competition is involved, students take risks they might not otherwise take to create something unique enough to be noteworthy. It means students summon their most creative talent. Many students like Elizabeth Young, a former student of the University of California, argues students learn more about their natural talent in competitive environment. It is considered as the "whetstone of talent." Competition also helps the students to work as teams and create success together. Competition affects the general welfare of society. Competition leads to jealousy and envy among people. It is true that competition may be helpful in giving people the drive to design better projects, but this is not really where the story ends. People may actually turn against each other personally due to professional competition. Educator Mary Pat Lynch shares that in such harsh competition winning becomes the focus instead of learning. All students care about is the grade and no effort is made to actually understand the ideas involved.

Wednesday, September 25, 2019

The Benefits and Dangers of Nuclear Energy Essay

The Benefits and Dangers of Nuclear Energy - Essay Example However, there are plenty of risks associated with the exploitation of nuclear energy. â€Å"What makes decisions on nuclear energy hard is that they do not call for one final apocalyptic choice between the obviously good civilian uses that lead to peace and the obviously bad military alternatives that lead to war† (Wohlstetter, 1968, p.2). This paper analyses the advantages and disadvantages of nuclear energy Advantages of nuclear energy A 1,000 megawatt equivalent (MWe) coal plant with optimal pollution abatement equipment will annually emit into the atmosphere 900 tons of sulfur dioxide, 4,500 tons of nitrous oxide, 1,300 tons of particulates, and 6.5 million tons of carbon dioxide. By contrast, a nuclear plant of 1,000 MWe capacity produces annually some 35 tons of highly radioactive spent fuel (Sovacool, 2007, p.107-108). The above statistics clearly suggest that nuclear energy is more environmental friendly than other energy sources. While majority of the other prominent energy sources are causing huge damages to the environment, nuclear energy is comparatively safe and secure as far as environmental problems are concerned. Rangarajan, (2010) mentioned that â€Å"Reduction in the CO^ emissions is one of the most important benefits in the use of nuclear energy† (Rangarajan, 2010, p.6). ... Carbon emission is not at all a problem for nuclear energy as the technology used to exploit nuclear energy liberates no greenhouse gases. Edelhart, (1976) pointed out that â€Å"In spite of the high construction costs, uranium fuel was so cheap that it kept overall investment on a par with other energy ‘systems† (Edelhart, 1976, p.52). Uranium is abundant in many of the countries and it can be sued effectively as a fuel to operate nuclear power plants. In short, nuclear energy is highly economical compared to other energy sources even though the construction costs of nuclear power plants are slightly expensive. â€Å"The amount of energy generated in a nuclear plant is many times greater than that produced by other conventional means† (Rangarajan, 2010, p.6). Einstein’s famous formula E=MC2 can be used to calculate the energy produced by nuclear power plants. Here E represents energy, M represents mass of the nuclear fuel and C represents the velocity of l ight. Since velocity of light is 3 X 108 m/s, 1 kilo gram of nuclear fuel can generate an energy equivalent to 9 X 1016 Joules. No other energy source can provide such huge amounts of energy as nuclear power plants do. Nuclear fission is the technology used in nuclear power plants. Chain reaction is taking place in nuclear fission process. If not controlled properly, chain reaction can cause explosions. However, we can control chain reactions with the help of suitable materials. According to Sakharov, (1978) â€Å"Nuclear energy is the only economically feasible energy source in the next few decades-of replacing the use of oil†(Sakharov, 1978, p.13). â€Å"It is also not necessary to develop the technology needed for

Tuesday, September 24, 2019

Gangs and gang behavior - week 6 Essay Example | Topics and Well Written Essays - 250 words - 1

Gangs and gang behavior - week 6 - Essay Example Gangs dominated by male are found to have a high delinquency rate than that gang dominated by females since males have a high chance of controlling gangs and motivating female members to see the â€Å"benefits† of violent crime in terms of the rewards attached to these types of crimes. Hence, the involvement of male in female gangs might lead to the females in getting involved in crime that is more dangerous. Female gang groups are seen to be less violent than the male gangs are since females are less likely to use weapons against victims than males (James, 2012). Hence, the presence of males in female gangs increases the chances of the females using weapons against their victims when the males motivate the females to use weapons as a way of achieving the ends. Moreover, there is evidence to suggest that female gangs with males have a high possibility of getting involved in law breaking activities at higher frequencies than those having only female members due to the influence of the male bravado in these gangs. Most females leave, gangs at an earlier age than the boys do. Hence, by having males in the female gangs there is high probability that males will extend their stay thus leading to the female dominated gangs to be more involved in serious crime. This is because studies have shown that women grow out of crime at higher rates than males do (James,

Monday, September 23, 2019

Case Study 03092 Essay Example | Topics and Well Written Essays - 2000 words

Case Study 03092 - Essay Example NENE limited is considering investing in one of the two mutually exclusive projects, Alpha and Beta. The investment decision would be taken on the basis of capital budgeting techniques. The calculations in respect of payback period, accounting rate of return (ARR) and net present value (NPV) carried out for both the projects are as follows: Based on the capital budgeting calculations carried out in respect of Alpha and Beta, it can be seen the returns available from Alpha are more acceptable and profitable. In terms of the payback period, the company with the lower period is accepted. This would signify that the project would be able to cover their initial cost of investment within a shorter duration and begin providing profits (Shapiro, 2005). Accordingly, Alpha is considered to be a better project. In case of other techniques used, the project with higher ARR and higher NPV is required to be chosen as they indicate higher returns. In this respect, project Alpha is seen to be better. Hence, the company must consider choosing Alpha and invest in the same (Atrill and McLaney, 2006). Accounting rate of return can be expressed as the percentage or ratio between the average profit earned from a project with the average investments made in the same. In simpler words, it explains the returns available from a project on an annual basis. In case of mutually exclusive projects, the one with the higher ARR has greater chances of being selected. In case of a single project, higher ARR would indicate that the project would add more value to the organization (Marino and Matsusaka, 2005). The ARR technique of capital budgeting is simple and involves less calculations (Bierman Jr and Smidt, 2012). However, a major disadvantage of the ARR method of project appraisal is that it does not take into consideration the time value of money. A project which

Sunday, September 22, 2019

Segmentation method used by LOreal Essay Example for Free

Segmentation method used by LOreal Essay In â€Å"The Crisis, No. 1,† an article written by Thomas Paine in 1776, there are many literary tools. This Article speaks of how the colonists need to stand up and fight for themselves against Britain and gain their independence. Three forms of language that Paine uses in order to convince the colonists that this is necessary were pathos, diction, and logos. The most prevalent literary tool, also form of rhetoric in this document was Pathos as Paine uses a lot of emotion to connect with his target audience. â€Å"I call not upon a few, but upon all; not on this state or that state, but on every state,† shows how he uses pathos to arouse a feeling of patriotism or unity. Paine obviously tries to connect with the audience through feelings of connection with each member of their society. He also often uses the word â€Å"we† to show how he is just one of them, another simple colonist who wants to break free from Britain. He ensues fear in the colonists through God, the devil, and how they would be slaves if the British kept ruling over them. Paine says that if they kept acting so naive then the British would come over and kill them. Another obvious literary tool that Paine uses is diction. He uses many thought provoking words that allow people to think more about the topic at hand. â€Å" suffer the misery of devils†¦Ã¢â‚¬  represents a form of Paine’s diction. The word misery evokes great emotion in regular people as they could have been through some form of misery, such as being under control of Britain, giving them a greater understanding of the word. To go even further, it being the â€Å"misery of devils† makes it an even greater misery and more disturbing to the public, giving them thoughts of what a devil’s true misery might be. The use of the word â€Å"suffer† in this quote, as well, brings even greater understanding and fear as it is a harsh word. All of these words together bring a jarring tone of misery, giving great emotion and feeling to the colonists. The final and least evident literary structure Paine uses in this document is logos as there are few forms of logic. Throughout the writing, there are a few times where Paine uses actual reason over emotions, but enough times that it stimulates thought on the colonists’ part. â€Å"We did not make a proper use of last winter, neither could we, while we were in a dependent state. However, the fault, if it were one, was all our own; We have none to blame but ourselves,† shows Paine’s thoughts on an actual problem that happened. He speaks about how it was the colonists, including his own, fault for what happened, no one elses, stating the blunt truth. This makes the colonists think and recount on what they have done and what they can do to fix it. Overall, Paine uses many literary forms in this document, allowing the colonists to think more about what they should do, and evoking emotions of disgust and hatred toward Britain. This article pushed the colonists more toward wanting to be free of Britain and to not be slaves to them. They wanted to break away and gain their independence more due to this document and Paine’s way of writing this. Al of the language he uses, from pathos to diction and to logos, Paine ensued hope into the colonists for a better, more free future.

Saturday, September 21, 2019

Social Work In Livelihoods And Social Entrepreneurship Sociology Essay

Social Work In Livelihoods And Social Entrepreneurship Sociology Essay Livelihood in every day discourse refers to the means by which people make a living; it is the means to secure the basic necessities of life. A livelihood comprises the capabilities, assets and activities required for a means of living (DFID, 1999). The UK Department of international Development (1999) United Nations Development Programme (2010) adopts the definition given by Chambers Conroy (1991): A Livelihood comprises the capabilities, assets (including both material and social resources) and activities required for a means of living. A livelihood is sustainable when it can cope with and recover from stress and shocks and maintain or enhance its capabilities and assets both now and in the future, while not undermining the natural resource base. People require a range of livelihood assets to achieve positive livelihood outcomes and no single category of assets on its own is sufficient to yield all the many and varied outcomes that people seek. (The Sustainable Livelihood Framework, DFID). This framework identifies five main capitals or asset categories upon which livelihoods are built (Human capital, Social capital, Natural capital, Physical capital and financial capital), possession or right to use and manage these assets is necessary for a positive livelihood outcome of an individual or household. The ability to access, control, and own productive livelihood assets such as land, labour, finance, and social capital facilitate people in creating firm and productive livelihood outcomes (Meinzen-Dick et al. 2011). Assets have a constructive impact on livelihood security, it affects livelihood through different channels. Assets may: directly impact well-being through the increased status and empowerment that asset ownership con veys; facilitate different members of the household to opt different livelihood strategies; provides a safety net against shocks; and reinforces household members positions in the broader community and inside the household in terms of decisions over how income is used up or invested (Meinzen-Dick et al. 2011). The patterns of asset ownership are integral to livelihood choices that decide how commodities are marketed or consumed within a household. Assets can be used in varying ways to generate income through rents, interest on savings, and profits in business activities, assets also make possible participation of the individual or household in financial markets, like banking facilities which can be used as collateral for credit. (Swaminathan et al. 2012). The function of assets is significant since it can be sold or used as a security for credit to survive with the undesired or unwanted effects of economic shocks. By providing aid to income diversification of a household, assets als o reinforce households capacity to deal with, and counter negative shocks (Quisumbing, 2008, Cited in Swaminathan et al. 2012). When it comes to women, As culturally based expectations of the roles, responsibilities and behaviours of women and men are assigned to men and women in the society, and as society sees women primarily in gender stereotyped roles, it is important to analyse livelihoods from a gender perspective and to see how far women are able to access these resources to sustain their livelihood. In general, men and women have different levels of control and assess to the resources required for livelihood. Womens work choices are to a great extent limited by a multiple factors such as access to education, family expectations, gendered roles and responsibilities and the overall livelihood approach of the household (Basu and Thomas 2009). Gender inequality is present and apparent throughout developed and developing societies in varying forms and degrees. Women in general and poor women in particular, are underprivileged of basic economic opportunities and rights which are commonly available to men. There exist a large inequalities and disparities between men and women in terms of access to basic facilities, such as nutrition, health and education, as well as access to employment and possession of various income generating resources (Chavan 2008). Not only unequally distribution of assets between rich and poor exist, there exist an unequal distribution of assets between men and women, at the national level as well as within communities and households (Deere and Doss, 2006, cited in Meinzen-Dick. et al, 2011). Research shows that within households, assets are not always pooled, but rather can be held individually by men, women, and children (Haddad et al. 1997, Cited in Meinzen-Dick et al. 2011, p 3). Who within a household has the access to which resources and for what purposes is determined both by the larger socio cultural context and by intra household distribution regulations (Meinzen-Dick et al. 2011). Different allocation of the resources among man and women is determined by the larger socio cultural context, and women in general are deprived of economically productive resources. Asset ownership by women can have a positive impact on their status and bargaining power, and thereby enhance individual and household well-being (Swaminathan et al. 2012, p 60). While women may have greater ownership of certain types of assets as compared to men, a growing body of empirical evidence shows that women typically have fewer overall assets than men (Meinzen-Dick et al. 2011, p 4). Agriculture is one of the major sources of livelihood for many man and women in many developing countries. It is a critical productive asset in agrarian country, on the other hand, women are deprived of ownership rights and control land and lesser number of women has direct access to land in their own right (Velayudhan 2009). In India, landownership by women is not more than 2% (Agarwal, 1994, Cited in Velayudhan 2009, p 74). An Inter-national Centre for Research on Women (ICRW, 2006) study found that of 402 surveyed women in Kerala, 36% owned property (land or house) while in West Bengal, this figure was 35% in a sample of 450 women(Swaminathan et al. 2012, p 60). A survey of 400 households conducted in four districts in Karnataka in 2001 found that women in households that owned land had access to land, but rarely had ownership rights to it (Brown et al 2002, Cited in Swaminathan et al. 2012, p 60). The research conducted by in Karnataka, India Hema, Suchitra, and Lahoti (2011) shows gendered ownership of assets among man and women, where jewellery was the common and only asset directly owned by women. In Karnataka Women do not own assets by themselves; they co-own assets with some or all household members. Jewellery is the only asset that they own individually and which shows a reverse gender gap. Since jewellery is often pawned or sold during economic crises, it leaves women asset less and more vulnerable even as it provides a coping strategy for households (Swaminathan et al. 2012, p 65). Seeing at the limitations in access, ownership and control of assets by women there is less probability for women to convert these assets into livelihood opportunities, especially when women do not own and manage them. When livelihood is concerned, access to banking services is one important area. There exist gender disparities between man and women when it comes to banking services. While basic banking services are spreading in India, women are largely deprived of the basic banking service. In India, the available data till 2006 show that women at large remain considerably deprived of basic banking services as compared to men (Chavan 2008, p 18). If we consider credit supplied, only about 12 per cent of the individual bank loan accounts belonged to women in 2006; in the same year, women constituted about half of Indias population (48.4 per cent).The remaining 88 per cent of the individual bank loan accounts were held by men (Chavan 2008, p 18). Also The substantial growth in women-members of self-help groups has not meant any major change in the access of women to banking (Chavan 2008, p 18). Another research done by Meenakshi, Vani, Manojit (2011) by examining the National Sample Survey Organisa tion unit record data pertaining to debt and investment (59th round) shows that the relatively weaker sections such as self employed female headed households have much less access to credit both from formal and informal sources. Gender is found to play a very significant role for both amount of income earned as well as the likelihood of an individual being employed. Women in India are found to have a 12 per cent lower likelihood of being employed than men. But even among the employed, female annual incomes are likely to be lower by 36 per cent than otherwise similar males (Bhandari and Bordoloi 2006, p 3895). Which shows the very fact that there exist gendered discrimination in labor market. Gender also plays a crucial role in distribution and division of labor, in the research conducted by Neetu C, Parthasarathy D (2007) in two villages in Nanded, Maharastra, India, reveals the clear cut division of labor between men and women. Women were found generally to execute tasks which require so-called feminine endurance and patience. Almost households works were performed by women irrespective of whether they work and earn outside or not which shows the roles and responsibilities assigned to women defined by the l arger socio cultural context and by the household. And even among wage workers, they were paid less as compared to male counterparts for similar work. From various angles women are subjugated limiting their opportunities for livelihood, and the general scenario of women is grim as far as their livelihoods are concerned, starting from assets ownership, opportunities to work, gendered assigned role and responsibilities limiting them to house hold works, access to credits from banking institutions etc and one important aspect is that shocks like Divorce or death of a husband can lead to women losing their assets especially in cases where marriage is governed under customary laws that do not protect womens right to property (Peterman 2010, cited in Meinzen-Dick et al. 2011, p 11). So there is high chance of women being vulnerable with limited resources when they are single and heading a house alone. It is in this context that the study of the widows affected by armed conflict is being proposed; they are very vulnerable group, their husband or spouses had died in encounters by the state police or Army or killed by non state actors. These widows are those struggling to survive without their husband. After the sock of their husbands death these widows in Manipur are struggling hard for their childrens future, fighting against the stigma and isolation of a young widow of a suspected man (Lierde 2011). Meanwhile, the state, which has abdicated its responsibilities on all fronts, treats them as garbage, as trouble makers, as bad elements who must watch their step and, above all, need not to bother to turn to the state for a widows pension or for support for their fatherless children (Lierde 2011, p 14). Seeing the vulnerability women face in general and this section of women in particular the research proposes to study livelihoods, their vulnerabilities and the gender constrains. A brief review of literature Manipur in general the most important employment generating institution is the government institutions, due to lesser number of formal private sectors in the market, mostly people opt for informal sector for their livelihood, and farm based activities, so the literature review section will be mainly on informal sector and womens livelihood. There is little information in the literature about the day-to-day activities of women in the informal labor market (Basu and Thomas 2009, p 234). Dramatic reductions in trade barriers during the past 10 years have caused unprecedented economic growth in India. Little is known about the impact of globalization on the informal labor market, especially the impact on women (Basu and Thomas 2009, p 231). The National Commission for Enterprises in the Unorganized Sector (NCEUS) (2007) reports that roughly 79 per cent of informal sector workers earn less than Rs.20 (less than $0.5) per day, making them the most vulnerable group in the economy (Basu and Thomas 2009, p 231). There is a high chance for Women to work in informal sector, like in Manipur majority of the street vendors are women, and there is an specific market for women vendors called Ima keithel (Ima is a vernacular word which means mother, and keithel means market) and women are also be likely to be segregated into the lower segments of the informal labor market, which are characterized by lower earnings and a high risk of poverty (Basu and Thomas 2009). The informal sec tor offers employment to a large proportion of the populations of developing countries, including India. This is particularly true for women since the informal sector, and home-based work specifically, offer poor women their best opportunity for work. This is because it provides the flexibility in work hours and location that they require to incorporate market work into their actual family work burdens as well as into the social norms regulating womens economic participation (Kantor 2002, p 285). A key constrain to women, in particular, for employability in the formal sector is lack of education, and also womens conventional function within the household limits the opportunity and keeps them in the informal sector (Basu and Thomas 2009). (Kantor 2002) pointed there major women exclusive constrains in their economic opportunities, first is the limited mobility, which comes from the border socio cultural and traditional context and reinforced by gendered roles assigned to women within the household. This has serious implication limiting womens economic potential; second is the womens more demanding role in the family as compared to man. Limited mobility effects women directly and indirectly in their economic progress, directly they are more likely to work in the home or near the vicinity of her home because of their assigned house hold works, and indirectly limiting economic success because of the work burden on the time, energy, and concentration levels they can apply to the market; third is the gendered division of labor in productive work which limits the number of opportunities to work available to women. Issue of female headed households (BuviniĆ¡ and Gupta 1997) pointed out the problems with defining and measuring female headed households, first is the use of different definitions of both the term household and head of household by different countries in their census instruments. Second is the ambiguity inherent in the term head of household when the headship is assigned by the judgement of the household members which may differ across culture and geography, The third and perhaps most serious limitation is that the term head of household is not neutral. It is loaded with additional meanings that reflect a traditional emphasis on households as undifferentiated units with a patriarchal system of governance and no internal conflicts in the allocation of resources (Nancy F 1990, Cited in BuviniĆ¡ and Gupta 1997). Three situations in which results in emergence of female-heads: (a) The broad range of domestic situations generally characterised by the absence of a resident male head, viz, widowhood, divorce, separation and desertion. (b) Male migration for long periods generally for economic activities living behind wives, and (c) resident male losing economic function due to severe unemployment, disability, illness etc (Buvinic Youssef 1978, Cited in Lingam 1994, p 699). Women who head households are triply disadvantaged as they experience the burdens of poverty, gender discrimination, and nonexistence of support as heads of household (BuviniĆ¡ and Gupta 1997). Female headed household and poverty (BuviniĆ¡ and Gupta 1997) pointed out the relation of female headed household and poverty: Here the main earners of female-headed families are by default women, who have lower average earnings as compared to men, they possess fewer or no assets at all which is economically productive, and limited access to remunerative jobs and employment. This gendered economic gap adds to the economic vulnerability of female-headed families. Combined with household structure and gendered differences in economic opportunity, make the female headed household leading to poverty. Rationale of the study Women being one of the vulnerable group in the society, and the group that the researcher is studying have lost their daily bread earner which makes them more vulnerable. Most literature has spoken about violence inflicted towards women in Manipur and less about their vulnerability and livelihoods insecurity. The research could be a useful insight on livelihood intervention programs by various agencies giving and insight about the realities faced by the widows affected by armed conflict in sustaining their livelihoods. Objectives of the study To study the livelihood pattern of widows affected by armed conflict To study the livelihoods vulnerability experienced the widows affected by armed conflict. To ascertain how gender constrains limits the opportunity of their livelihood. The response of state and non state agencies towards them concerning to their livelihood. Conceptual frame work Many approach or theoretical framework to analyze and to understand vulnerability and livelihoods has been developed and most of them attempt to understand peoples vulnerability to disaster specifically. The approaches take disaster/hazard vulnerabilities as the starting point and seeing livelihoods as an aspect of the problem (Twigg 2001) During late 1980s and early 1990s two important conceptual models to analyze vulnerability were developed to understand vulnerability to disaster and from reducing it. One is the capacities and vulnerability framework analysis which basically is a simple matrix for viewing peoples vulnerabilities and capacities in three broad interrelated areas. i.e. physical/material, social/organizational and motivational/attitudinal. In this model livelihoods is covered into physical/motivational category, which shows livelihood not in the center of discussion, if livelihoods has to be analyzed the model needs to develop specific indicator. Second is the pressure and release model of two opposing forces, on one side the progression of vulnerability i.e. root causes, dynamic pressure and unsafe condition, and on one side hazard which leads to vulnerability. Both of these attempts to address vulnerability towards disaster, and livelihood is not the prime focus (Twigg 2001). So for this particular study, the student/researcher will use the Sustainable Livelihood Framework to analyze the vulnerability and livelihood. The sustainable livelihood framework or SL framework begins with a development standpoint and puts livelihoods at the centre of the analysis, which is fitting with the proposed study. This framework takes into account all kinds of vulnerability as part of the context in which livelihoods are shaped or influenced. C:UsersKulajitDesktopsf.gif Sources: http://www.fao.org/docrep/007/y5808e/y5808e07.gif The SL framework begins with the vulnerability context in which people live and the five livelihood assets that people posses, then it takes into account how changing structures and processes which in turn generates livelihood strategies. Livelihood strategies is the basic coping skill or strategy people adopt within this three context, i.e. vulnerability, assets people own and the transforming structures and processes and finally the livelihood outcome which in turn affects the livelihood assets. The proposed study is located within the Sustainable Livelihood Framework, it seeks to examine the relationship between the widow, their livelihoods, and how this this is conditioned by the various livelihood assets or capital which is also determined by the broder socio cultural and political structures, as well as the study will also look into the institutional mechanism (both state and NGOs) impacting them in their livelihoods. The conceptual frame work of the study is outlined as follows: Through this framework it will take into account the vulnerability context within which these widows live, like shocks after the death of their husband, trends like the ongoing armed conflict and the trends in the governance and politics of Manipur, which in turns have impact on the strengths and capacities in the form of livelihood assets, like in a highly patriarchal society where land rights are denied to the women, death of the husband can lead women asset less which in turn may limit their livelihood opportunities. The transforming structures and process which include laws and policies and NGOs support which also affects their assets base. Within these three contexts which affects their livelihood base this frame work will look into the livelihood strategies they adopt and finally the livelihood outcome Methodology of the research The area of study will be in Imphal which is the capital of Manipur, the student is selecting this particular area because Manipur has been witnessing armed conflict for decades with the emergence of armed self determination movement during late 40s and the approach of Indian State by imposing laws like AFSPA 1958 has only worsen the situation. The situation has turned into an ugly face with many ethnic based armed groups emerging with their own agendas. This has disrupted many in all aspects of their lives, and it is because of this ongoing armed conflict these widows have been generated and within this context the research will study the livelihood of widows affected by armed conflict. By widows of the gun, It refers to those widows whose husband or spouses have died in encounter killings by state forces/army or by the armed non state actors. The universe of the research will be the widows affected by armed conflict registered in an Imphal based NGO named Manipur Women Gun Survivors Network which is working for the widows affected by armed conflict, As the researcher has time constrain with regard to data collection the area of research is limited to Imphal and the sample size will be 10 to 15 widows. Sampling will be done using simple random sampling so that individuals have the same probability of being chosen at any stage during the sampling process. The proposed research will be a qualitative one. This is because the study of the livelihood vulnerability, these particular group faces will require a lot of observations on the part of the researcher and the data will have to be gathered through observing the norms and the life activities of the respondents. Unstructured in-depth interviewing technique will be used to interview the respondents about their perceptions and views regarding their day-to-day livelihood activities. Through this interview, the overall nature of the vulnerabilities and the risks that the widows of the gun face will be ascertained. Though the in-depth interviews will be individual interviews, it will take into context the broader socio cultural and the household context of the individuals. Limitations of the research As the research is a MA Research Dissertation which is a part of the course curriculum, the outcomes of the study will be indicative and cannot be generalised.

Friday, September 20, 2019

Television Violence and Children :: essays research papers media

Television Violence and Children The effects of television violence and children can vary according to the child. There are various effects, both physical and psychological, that can occur. First of all, the child, through his years of watching television, may develop the concept that violence is a way to solve problems. The watching of these television shows is where most of the children pick up this aggressive mindset they have. It is to be said that eighty percent of what you learn when you are a child, is from what you see. That in it can become very dangerous to the child in many ways. Secondly, the child may have a favorite character he or she looks up to, who may have a violent role in the cartoon. Seeing their favorite cartoon character kill another character may give an impression that it?s funny and is okay to so the same. The bright colors from cartoons simply catch the child?s eye. . The viewing of violence does not make the child violent, but it kind of tells them that it is acceptable for their favorite cartoon character to hurt others. There have been researches that have shown that the estimated child, once passed elementary, will have been introduced to eight thousand murders, and more than one hundred-thousand acts of some sort of violence on television. Those numbers show a dramatic change in the way television shows have increased their violence rate. With numbers like these, violence can be extremely harmful to a child. In recent studies it has been proven that once children are put in front of a television, their concentration cannot be broken or wrecked. Most children who watch these violent shows have been less patient, more aggressive, and more likely to have lower grades than the children who watch television shows like Mr. Rogers. The more the child watches these violent shows, the faster he or she will unnaturally speed up the impact of the

Thursday, September 19, 2019

grendelbeo Epic of Beowulf Essay - The Evil of Grendel -- Epic Beowul

The Evil of Grendel in Beowulf The story of Beowulf, written during Anglo-Saxon times, is a classic epic tale between good versus evil.   It is a story that gives us insight into the values of the Anglo-Saxon people.   The Anglo-Saxons glorified heroism and the conquering of evil.   In the Anglo-Saxon epic Beowulf, the character of Grendel symbolically represents evil through his setting and heritage, his hateful attitude toward men, and his vicious acts of murder. Grendel's heritage and setting are two things that attribute to Grendel's evilness.   In the story the author tells us that Grendel was a descendant of Cain(the son of Adam and Eve, who was cursed by God for killing his brother Abel).   The poet writes, "Conceived by a pair of those monsters born of Cain"(line 42-43).   The author makes the connection between the murderous Cain and the evil Grendel.   Even Grendel's lair is a pit of slime and filth.   "Grendel, who haunted the moors, the wild marshes, and made his home in a hell not hell but Earth.   He was spawned in that slime"(lines 39-41).   When the author uses lines like, "in a hell not hell but Earth"(line 40), it really helps to create this vivid image in your mind of this terrible lair that Grendel lives in.   He not only lives in the swamp, but also thrives in the darkness of the night.   "Out from the marsh, from the foot of misty hills and bogs, bearing God's hatred, Grendel came, ...He moved quickly through the cloudy night, ...his eyes gleamed in the darkness, burned with a gruesome light"(lines 363-367;378-380).   The poet shows how Grendel travels in the darkness of the night.   The night is used to symbolically represent evil.   The poet's descriptions of Grendel's evil and dark enviro... ...out legends, and that is why the story has survived through the ages.   It tells us of a powerful, terribly evil monster.   The descriptions of Grendel are so scary and evil that we can all draw our own vivid picture of him in our mind.   This monster represents all of the evil in the world, and the hero of the story represents everything good in the world. The story has survived because it is a story about good versus evil.   It is a story that we can relate to even now in modern times. Sources Clark, George. Beowulf. Boston: Twayne Publishers, 1990. Fry, Donald K. "Introduction: The Artistry of Beowulf." In TheBeowulf Poet, edited by Donald K. fry. Englewood Cliffs, NJ: Prentice-Hall, Inc., 1968. Robinson, Fred C. "Grendel's Evil." In Beowulf - Modern Critical Interpretations, edited by Harold Bloom. New York: Chelsea House Publishers, 1987.

Wednesday, September 18, 2019

Ernest Rutherford :: essays research papers fc

Ernest Rutherford Ernest Rutherford was born in Spring Grove in New Zealand on August 30th, 1871. His parents, James and Martha, had emigrated from Great Britain and believed their children, numbering 12, should have proper education. At the age of 16 Ernest won his first scholarship to Nelson College, where he was a popular student. He followed with a second scholarship to Canterbury College in Christchurch, and by 1893 had graduated with first class honours in Physics and Mathematics. Rutherford stayed at Canterbury for a further year to study Physics in more detail, particularly how iron reacted in magnetic fields. He also researched electromagnetic (wireless) waves, shortly after they were discovered by the German Heinrich Hertz, and produced two papers on his findings, winning another scholarship in England. When he arrived in Cambridge in 1895, Ernest worked for J.J. Thomson, a lecturer at Cambridge’s ‘Cavendish Laboratory’. He often wrote letters to his girlfriend, Mary Nelson, and his mother, and in these he depicts how some members of Cavendish were jealous of him, or so he thought. Everywhere Ernest went, he was recognized as being a leader and thinker, with ‘amazing concentration’. He continued working on wireless or Hertzian waves, and discovered they not only traveled through brick walls but over a distance of two miles. When Rutherford gave an experimental lecture for the Physics Society of Cambridge University, his paper was so successful that it was also published in the â€Å"Philosophical Transactions of the Royal Society of London, a signal honour for so young an investigator.†* Late in 1895, after Rontgen had discovered x-rays, Thomson invited Ernest to join him in looking at how these x-rays passed through a gas. The discovery made was that x-rays made many ions, or electrically charged particles. These particles had either a positive or negative charge, and were therefore attracted to each other in the same fashion as the north and south poles of a magnet. When they joined together the charges evened out, and the particles had no charge. Rutherford began working on his own and discovered a formula for calculating the velocity and rate of joining of these particles. He produced more papers on this, which are still relevant to modern physics. When it was found that rays given off by uranium could fog a photographic plate, Ernest looked at the process and decided it was similar to X rays but that uranium rays had two different types, alpha and beta rays, which when combined, ionized and penetrated air exceedingly well.

Tuesday, September 17, 2019

Best Buy Essay

Best Buy is one of the world’s largest multinational consumer electronics retailers with stores in Canada, China, United States and Mexico. Richard M. Schulze and Gary Smoliak founded Best Buy in 1966, but it was established as a company in 1983. The company’s stores offer video products, audio products, musical instruments, mobile electronics, home & office products, and networking equipment as well; it also provides service contracts, warranties and repair services; therefore, it operates as a retail store, online retail and call center. Best buy has been facing the increase in competition from online retailers and discount stores however the company has been reorganizing its e-commerce offerings and making other site upgrades. An effective communication is important for managers in the organization so that they can perform their jobs and responsibilities. A manager would need the basic functions of management that are planning, organizing, leading and controlling. Customers turn to Best Buy for purchases and answers to their technology questions; this company gives their clients the opportunity to communicate, learn with all different benefits that Best Buy has to offer. Today, we have become more dependent on technology. We live in a society that is called â€Å"technologically civilized†, meaning that every small work we do, is technology dependent. Every person is carrying a device or gadget that is technically advanced. Ultimately we can say that in this technical world of today, we are much dependent on technology. Gadgets make it easier for communication to take place when someone needs to reach out to other people in different countries. We also use technology to work, purchase things online and basically do almost everything. As a company, Best Buy strives to reach out to their local community to provide new and creative programs to serve the community. Best Buy will train their employees to educate shoppers on hand held devices and walk them through purchase and activation. In the customer support section, shoppers can ask Best Buy employees what they can do when something goes wrong with a hand held device, as when the screen breaks. Marketing strategic plans Best Buy is one of the largest specialty retailers in the United States. It is the 10th largest online retailer in the U.S and Canada and it is also number one in customer service. All employees are committed to helping deliver the technology solutions that provide knowledge, values, and ideas whether online, via mobile device or in stores. It also provides variety of services which makes them one of the leading retail and consumer merchandise companies. With each visit, Best Buy offers the customers an inviting and inspiring experience. Best Buy sets high-quality standards of communication and uses different marketing strategies to reach the public. It appeals to a diverse public and makes sure whoever enters their stores, feels comfortable enough to approach one of our employees when they need help. Best Buy’s communication aims to build a reputation with best quality brand and service. Best Buy sells a wide variety of products that appeal to all ages and gender types. They are an electronic store that sells DVDs, CDs, video games, iPod and mp3 music, phones and TVs. There is a music section that appeals to musicians, where you can get music albums and musical instruments. You can find phone sections for those who need or would like to have the latest phones. You can also pick up a computer or laptop for personal use or work. Television lovers have a big section as well. Best Buy has a lot more to offer for the younger audience, there are toys and video games. For the older audience there are appliances, suc h as TVs, home theater systems, car accessories, office supplies and more. Overall Best Buy target audience is not specific due to their variety of products. Best Buy’s  target market is the general consumer; the one that continuously visits their stores and that are satisfied with their product quality. In order to get a hold of their customers, Best Buy mostly advertises the latest phones, such as the Apple iPhone, and Samsung’s Galaxy. Phones are an everyday necessity and Best Buy has made it their main product to advertise. There are seasonal promotions where Best Buy has summer sales for back to school and Christmas sales for the winter. Best Buy takes a hold of their customers by doing this. Customer loyalty is not a problem due to their variety of product. Customer loyalty programs/Customer Service Best Buy has different strategies to keep customers coming back and buying their products. When school is back in session, usually around August 1st they commence their back to school deals on electronics such as laptops, tablets, cameras, phones, TVs and any other sort of devices students need or like to buy, which is their way of getting people’s attention by lowering the prices of their favorite electronics. Best Buy’s slogan on the back to school deal is â€Å"Deal today. Gone tomorrow. Limited quantities.† They have free in-store pick up, which will allow the customers to pick it up at the store, avoiding shipping and delivery charges. Aside from having back to school deals, Best Buy works on developing customer loyalty by having the lower price guarantee, which is finding a lower price and matching it. The way it works is if the customer finds an item at local competitor retail store or Mayor Company online with a lower price than Best Buy, they will do their best to match that price, both in stores and online. It is their way of keeping the customers committed to their stores and to keep them from buying an item at another store. â€Å"Deal of the day† is also a method used to keep customers engaged and to improve customer-driven service quality. Best Buy puts popular items up for sale. They have weekly offers, texts alerts and emails to alert you when there’s a sale going on and customers will have the chance to buy quality items at a more reasonable price. When you order online, they have free standard shipping on sale items and no minimum purchase required. These deals improve customer loyalty an d customer satisfaction. Product Quality and prices When you want to buy an electronic, the first place you think of is Best Buy. You look for Best Buy because is a familiar place and you trust that you can get a quality product along with great prices. They have owned up to their image by building up to customer loyalty along with customer satisfaction and customer engagement. With the merging of different operating systems all in one place, Best Buy promises the latest devices and services, knowledgeable employees, impartial advice, competitive prices, ability to shop online as well as in stores and support for the life of the products. In order to keep those promises, Best Buy offers a variety of exclusive services to make the most of the mobile technology. They have upgrade checker, where buyers are able to know whether or not they are eligible for a new phone. They also have a program called â€Å"trade-in† where customers trade in their mobile phone and in return they get a $200 Best Buy gift card. The â€Å"Geek Squad protection† is a service that Best Buy provides from within the store. They have a section with letters written on top spelling out â€Å"Geek Squad† in orange, black and white. Their slogan is, â€Å"Go ahead. Use us.† It covers accidental damage from handling battery replacement to repairing electronics. They also have an app that customers can access the Geek Squad and get protection benefits. Best Buy also offers phone activation and transfer all of your contacts to your new phone. They call it the â€Å"walk out working† program. They can set up your phone as soon as you buy it and will throw in a Bluetooth set up. And to ensure that you get the best service, they offer a Best Buy rewards card. You pay no interest and you are able to earn rewards as long as you use it. As for product prices, best buy has the most popular operating system, all in one store. They sell the Windows Phone, Blackberry products, iPhone products, Android products, Bose electronics, Beats products, and many more. Prices range from $49.00 to $ 399.99 for phones. And that’s including new phones. They put newer phones at a lower price when the customer signs a service contract. The lower prices help lure the customers in the store, resulting in greater revenue. SWOT Best Buy specializes in consumer electronics, home office products, entertainment software and household appliances, therefore is one of the largest specialty retailers, providing a diverse customer service. Best Buy gives a major importance to the Strength, Weaknesses, Opportunities and Threats (SWOT) that the company may face. Some of the strengths are that it operates more than 1,150 stores in the United States and abroad. Its revenues are $16.26 billion and profit of $651 million. It also leads U.S retailer offering a wide market mix of services in computers, televisions, tablets and cameras. The weaknesses of the company are primary reducing prices to match competitors, it established image as a lower quality retailer and some impacts from the past of class action lawsuit. The opportunities for Best Buy are primarily to grow in sales of mobile phones and tablets, extended store hours, hiring highly trained sales consultants so that they can assist with technical issues, improving inventory management through long term relation with supplier, as well as outsourcing items to China which will lower production costs. The threats that Best Buy encounter are the online and retail competitors. Its current competitors are Staples, Office Depot, Wal-Mart, Costco, Sam’s club and Amazon. Another threat would be the pressure to reduce prices because of the competitors and rising labor wages. Competitors around 5th Ave Store Its competitors around 5th Ave store (between 43rd St and 44th St) are H and B Digital (located on 46th St between 5th Ave and 6th Ave), RadioShack (located on 42nd St between Madison Ave and Park Ave), and Barnetts Computer Warehouse (located on 5th Ave between 38th St and 39th St). Other than these, there are many electronics retailers on 5th Ave within 10 blocks from 36th St to 46th St all of which have its own competitive advantages to survive in this area. For example, RadioShack retails a wide range of products, from cables to cameras. They offer technology products, accessories, mobile devices, and power supplies. Therefore, competition in this area is also intensive, as many competitors that have their own competitive advantages and strengths surround the store. Competitors in general Major competitors for Best Buy CO., Inc. are Wal-Mart Stores Inc., Dell Inc., RadioShack Corp., Target Corp., etc. The leader of this market is Wal-Mart Stores, which has 252.14 billion market capitalizations. Wal-Mart’s strengths are that large scale of operation and word-wide, which is 3,615 stores in all over the world, and low cost performance. RadioShack Corp. also has 4,453 stores in the United States and Puerto Rico, according to its official web site. Therefore, the electronic retailing market has very intensive competition. How Best Buy survives in this competition is that they have their original loyalty program, which is called â€Å"Reward Zone†. With this program, customers get 1 point for every $1 spending on purchase at Best Buy stores and 250 points is going to be $5 reward certificate. They also e-mail customers when the reward certificates are available. The customers print their reward certificates online or access it with Reward Zone mobile app. Overall Appearance Upon walking into a Best Buy, one can notice the effort they go into keeping their store looking presentable at all times. Not much seems out of place when considering the overall appearance and sanitation of the store, with the few exceptions of items out of place because of customers themselves placing merchandise on the wrong shelf when the item is not needed. This is definitely a place where one can feel comfortable shopping because of its clean and organized environment. When it comes to talking about controversies, Best Buy is no stranger to the issue. Connecticut State Attorney General Richard Blumenthal is investigating Best Buy after it was discovered that some locations throughout the country were using a secret website identical to the public website that everyone can access through www.bestbuy.com, to deny customers of the advertised prices when shopping at the locations. Essentially customers would search for deals on their website and decide what they wanted to buy howe ver; when they arrived at the store to buy the item they were denied the price when a store associate would show them a different price on their secret website. The website looked the same as the public one, but only store associates had access to it, with which they could manipulate customers into paying the higher price. It was also found that locations in New Jersey and Ohio were selling used merchandise as new when they would repackage it, as well as not fulfilling customer  rebates. Controversies such as this show an unprecedented market unfairness not often seen with a major U.S. retailer such as Best Buy. One would think a company as big and with so few competitors such as Best Buy would stray away from bad business practices, but the reality is different. Reflections It is interesting how much we, as a collective team, have learned about Best Buy over the course of our many visits, interviews and research. We have come to the conclusion that Best Buy truly is a force to be reckoned with when talking about electronics. From the customer service, their loyalty programs, variety of products, and down to their reasonable prices. As a group we understand the value of these great qualities, and despite the controversies, we stand as loyal customers to this great brand. Best Buy is a great place to shop for electronics. They have several quality brands customers can chose from. Their products are not an issue in this organization, something they should focus is on is their service. New customers walk in and do not immediately know where everything is. In order fix this issue Best Buy should have a staff member that greets the customers and ask if they need any assistance such as help with looking for a certain brand and product, information on current sales and who to speak with in case of any questions on a product. Cleanliness is not a major issue with the stores, but customers sometimes look through the store items and don’t replace them where they belong so staff should improve on their cleanliness and organization of the items. Recently one of our teammates bought a computer to Best Buy, and being an existing customer she expected to receive good service; however she notices that most of the employees did not help each other and there was a long line at the cashier. No one wanted to help until one employee came up to her and asked her if she needed help. He had confessed to her that no one wanted to do anything because the employees found out that they were not receiving commission anymore. There was a lack of communication with employees and with customers. There were a few employees giving the service, the rest were walking around watching the game. Overall, as far as we have come to know Best Buy, we learned that it is a store with a variety of high quality products. Of course it has its flaws, but which business doesn’t? Best Buy does its best to keep their  reputation as the number one retail store, and provides the consumers with their needs and wants. Best Buy is recognized as the number one store for electronics. When you think of buying an electronic, the first store you think of is Best Buy.

Monday, September 16, 2019

Declining Portable Water Essay

â€Å"Water of life†. This is a famous Christianity word that reflects how important water is to our life. As we know, most drinkable water comes from the river, thus making river the main sources of potable water. However global warming is getting more and more serious nowadays causing a global rise in temperature and melt the ices at mountain’s peak. In the book ‘Pillar of Sand’ by Sandra Postel, Postel says that major Asia’s rivers like Ganges, Indus and Yellow river depends on the snowpack mountains for their flow. Despite that, the rises in temperature has causes the snow to melt faster and an increase in rainfall, drying up the river especially during dry season. Even the famous Andes, Rockies and Alps rivers is said to soon face this problem which mean there will be a worldwide water shortage should these rivers dry up. Therefore, this essay will talk about what will happen when there is a decline in potable water. Global water pollution cause d by sewage and animal waste has resulted in overdose of nutrients and sediments in rivers, lakes and sea.(Tasha Eichenseher, March 2010) This causes eutrophication which is a situation where algae growth increases; resulted in lack of oxygen in the river. That eventually decreases the values of the rivers, lakes and esturaries for recreation, fishing, hunting and aesthetic enjoyment. In addition to that, health problems can occur where eutrophic condition interferes with drinking water treatment. To sum it up, water pollution caused by sewage and animal waste is the root of the decline in drinkable water as it pollutes the rivers and also the treated water. In addition to the above, polluted water is also said to be the causes of diseases. According to the World Health Organization, up to half of humanity has one of the six main diseases – diarrhea, schistosomiasis, trachoma, infestation with ascaris, guinea worm, or hookworm at any time because of poor drinking water and inadequate sanitation. This shows that lack of safe drinking water, as water are polluted, can causes various dangerous spreadable diseases w hich can endangered our life. For example, it is predicted by Amin Zakaria in his column in The Star on July 9, 2008, that in 2009, diarrhea death toll will be like four jumbo jets of children crashing every day. Therefore, it is not exaggerating to say that human waste is the ultimate weapon of mass destruction as lack of adequate sanitation in usable water for more than a third of the Earth’s population is one of the biggest scandals in the last 50 years. This lack of clean water situation is further worsen when there is a decline in clean water. According to Tan Ee-Beng on 2008 in the Environmental Health Perspectives, of a population of roughly 6.1 billion, more than 1 billion lack access to potable water. His statement is further proven when a report from UNESCO on 2009 says that China currently has less than an estimated 49 billion cubic meters of renewable water resources when in the decades before 2000, this country owns an average of about 66 billion cubic meters of renewable water resources. In conclusion, knowing that there is a decline in clean water, the best way is to combat this issue soonest possible. Government should also urges the public to save water by increasing the water bill after the usual 50 liters usage. In addition to that, government should also increase the capacity of the water reservoir in the country. For example the current Selangor water issue between Peter Chin and Selangor state Government should be resolve soonest possible so that Langat 2 can be built and provide water for people of Selangor till 2025. We as citizen should also play a part by not wasting these precious water as to lessen the need to treat the water to be use again.