Accounting Ethics

Table of Contents Introduction Financial reporting practices Ethical requirements in financial reporting Conclusion References Introduction Accounting information is vital to internal and external users of financial accounts; accountants are expected to present accounting facts in logical and genuine manner to facilitate their relevance in decision making. Such information is required by managers, shareholders, government, potential investors, investors, capital lenders among others. Advertising We will write a custom essay sample on Accounting Ethics specifically for you for only $16.05 $11/page Learn More Hospitals are no exemption to the need of quality accounting data and information; the accounting department in medical facilities is a support department thus when it offers quality information it facilitates provision of quality and affordable medical services (Cleverly Cameron, 2007). This paper discusses financial reporting practices and ethi cal standards in health care finance. Financial reporting practices The accounting field is regulated by international and national accounting and auditing bodies that require organisation to make their books in a particular manner that can allow comparison and flow of information. The finance department of a medical facility needs to be equipped with qualified accountants to keep books of records and produce financial statements as required by regulators. The main required accounting statements are Consolidated Balance sheet, consolidated Cash flow statement, and Consolidated Income statements, Consolidated statements of stockholders’ equity and comprehensive income, and changes in assets ownership. For decision-making, accounting information required in a hospital set up is revenue and costs information, incurred when providing services; there should be effective internal control to ensure that there is transparency in use of finances. The main source of revenue for a hos pital is fees charged to patients when they receive various services from the hospital; the information of revenue is with the accountants thus they should offer the information for decision-making. There are other sources of revenue which include grants and government funding, they should be considered when making decisions. Disclosures made to external and internal accounting information users should be vetted to ensure there is transparency and the right, adequate and acceptable information flows to the right people. Accountants should thus be guided by acceptable code of conduct as far as reporting is concerned (Duska Duska, 2003).Advertising Looking for essay on accounting? Let's see if we can help you! Get your first paper with 15% OFF Learn More Ethical requirements in financial reporting International accounting standards have ethical expectations that they have for accountants; accountants should uphold integrity in all their processes; medical facilities fin ance department has the role of complying with the set accounting ethics. They should ensure that they perform their duties with honesty and for the interest of all parties to the accounts. It is understandable that this situation may have been a one time and thus deserves some consideration. The dependence on accounting information in hospitals raises the need for accountants to act with high level of professionalism and uphold acceptable accounting ethics. When accounting reports are produced, they should reflect the actual situation of a company so that they can be used for strategic decision-making. Resources in an organization are scarce; thus, they need to be well allocated to various programs. For efficiency, financial managers prioritise the project to be undertaken in a particular time and how. This may involve a day-to-day allocation of available resources in different programs. Financial management information is used for decision making. They assist management in maki ng current and future decision regarding the operations in a business. Information is crucial for decision-making since it offers a number of alternatives to choose. Many are the times that management accountants have information that can injure a company or one that can be of great assistance to the public. When faced with such a challenge, accountants should always act in the best interest of stakeholders contained. This calls for independence and need not to bow to pressure from the management company or the public. They should make high standard decisions and should not knowingly cause a company trade whilst insolvent. when it comes to statutory requirements like making tax returns, its ethical for accountants to ensure that the legal requirement of the nation are complied with; compliance is in terms of giving correct information without being late, correct reporting and making due payments.Advertising We will write a custom essay sample on Accounting Ethics specifically for you for only $16.05 $11/page Learn More There are changes in accounting field initiated by local policies like finance bills (mostly on matters relating to taxation) and international bodies like International accounting bodies (IFRS and ISA). For competency, which is an element of ethical behaviour, an accountant is expected to be up to date with such changes. An example of a change in international accounting standards is the change in new ways of accounting for SMEs in 2008 and change in accounting for leases (ISA 17) in 2010. A member of these bodies must be up to date with such changes (Baker Baker, 2011). Conclusion Financial management is important to medical facilities; it offers quality information that can assist to improve the quality, cost, and gains in medical facilities. To have high compliance, health facilities finance department should observe rules and regulations of national and international bodies; when these rules and regulations are complied with, then the accounting disclosures made will be in accordance to the law, acceptable, complete, and offers a true and fair view of their medical facility. Financial managers assume the duty of care to internal and external users thus should perform their duties with integrity; they should follow code of ethics required for the profession. References Baker, J. J., Baker, R. W. (2011). Health Care Finance Basic tools for Nonfinancial Managers. Sudbury: Jones and Bartlett Publishers. Cleverly, W. O., Cameron, A. E. (2007). Essentials of health care finance (6th ed.). Sudbury, MA: Jones and Bartlett.Advertising Looking for essay on accounting? Let's see if we can help you! Get your first paper with 15% OFF Learn More Duska, F., Duska, S. (2003). Accounting ethics. Massachusetts: Wiley-Blackwell. This essay on Accounting Ethics was written and submitted by user Edgar Y. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Prosperos enemies Essay Example

Prosperos enemies Essay Example Prosperos enemies Essay Prosperos enemies Essay On the other hand, Prospero did rescue Ariel from the wrath of The foul witch Sycorax or the blue-eyed hag Also, despite Ariels desire for freedom, he is still obedient to Prospero and he seems to take pleasure in his work:  All hail, great master, grave sir, hail! I come  To answer thy best pleasure; bet to fly,  To swim, to dive into the fire, to ride  On the curled clouds. To thy strong bidding task  Ariel, and all his quality.  Throughout the play, Prosperos attitude towards Ariel is indefinite. Sometimes he seems affectionate, calling Ariel bird, chick, my fine spirit. But, at other times, he calls Ariel moody or malignant thing. Ariels language often expresses rapid movement and breathless excitement. There is sometimes a childlike eagerness to please in What shall I do? Say what? What shall I do? as if he enjoys his chores and he is excited to do more. It is Ariel who teaches Prospero forgiveness and pity or reminds him that he has forgiveness and pity. Describing the troubles of Prosperos enemies, Ariel says that the sight of them would make Prospero feel compassion:  Ariel if you now beheld them, your affections  Would become tender.  Prospero Dost thou think so, spirit?  Ariel Mine would, sir, were I human.  Prospero And mine shall. Throughout the play, Prosperos art is driven by desire for revenge against those who usurped him as Duke of Milan. Prospero himself proves this when he says, They being penitent, The sole drift of my purpose doth extend Not a frown further. Here he admits to having a different aim throughout the play. He declares this immediately after he has announced that he is going to reconcile with his enemies rather than take an action of vengeance. Although he makes out that all he wants is to have reconciliation and forgiveness, there is no clear indication that his intention from the outset has been to forgive his usurpers, until Act 5, after he has been persuaded by Ariel, he says; The rarer action is in virtue, than in vengeance. However, what Prospero does not realise is that for all his power, all that he can achieve by his plan is destruction and revenge. He can punish men and make them fear him but he cannot produce true repentance until he gives up his revenge and appears before those who have wronged him not as a magician but as a man, as he does at the end of the play. Prosperos form of punishment does not allow for true penitence as it does not teach them why they were wrong or what the right thing to do was. Therefore, Alonso only feels regret because he is scared of his discovery of Prosperos powers and because he believes that his son is dead. From the moment that Alonso is released from Prosperos spell, and familiarised with Prospero, he talks only of the death of his son and of how he simply can not believe that Prospero has caused this business more than nature Was ever conduct of. In addition, Prospero merely introduces himself and Alonso is already apologising and asking for forgiveness. As it says above, he does not truly know why he is saying sorry or why he has to be penitent, though he obviously feels he does. Also, as for Sebastian and Antonio, they never learn and never repent and, in doing so, do not really regret what they have done. Since being released from the charm that Prospero placed on his enemies, Antonio speaks only one line before the end of the play and that is one which makes fun of Caliban, One of them Is a plain fish, and no doubt marketable. This shows that he does not even think about his brother never mind apologising to him and asking for forgiveness. The same goes for Sebastian as, although he says more, his lines have comedy in and not a hint of repentance. Evidently, although Prospero can place his enemies in circumstances advantageous to his plan by exposing them to the storm and tormenting them with his magic, he can not force any of them to repent. His supernatural art enables him to control them physically but their minds are resistant to his influence. The powers of this remarkably talented ruler are limited and, in the end, his project is only a partial success as not everybody is happy and not everybody wants to be forgiven. Although he has won control, he has not won happiness, nor, with the exception of Miranda who lies largely outside that scope of his art, has he won love. He has been able to see the evil inherent in life clearly, such as Antonio, Caliban and Alonso, but the good has been largely obscured, such as Miranda, Gonzalo and Ariel, by too great a preoccupation with his aspiration for revenge. His decision to forgive the villains, or at least not punish them too severely, is difficult. However, he has not redeemed the world; his project appears to be much smaller than that. All he has done is make something which was very wrong, for which one could say he is largely responsible, a little bit better, and has provided a chance for another generation to make a new beginning with evil still present. However, Prospero did learn about himself. In the last Act, Prospero finds within himself the desire to bring about the process of reconciliation rather than seek revenge, to which he has devoted the latter part of his life. He also finds that, in forgiving his enemies and abandoning his own position of power, he finds his freedom. Therefore, although he has not found repentance off everybody, he has fulfilled his dream, to be free. Though with their high wrongs I am struck to thquick,  Yet, with my nobler reason gainst my fury  Do I take part. The rarer action is  In virtue, than in vengeance. They being penitent,  The sole drift of my purpose doth e xtend  Not a frown further. Go, release them, Ariel.  So, is Prospero an angry man or a divine ruler? Is he a good person or a bad person? Shakespeare portrays Prospero as an individual who learns a very important lesson throughout the play. At the beginning, Prospero is preoccupied with revenge, for the latter part of his life, he has been intent on teaching his enemies a lesson and showing them what is right and wrong, however, he does not do this, instead, he forgives them and, the majority of the party reconcile. At the end of the play, where a change in Prospero is evident as he has reconciled with his enemies, he is free from the island and has resolved any anger he had, he stands in the middle of the stage, without his magic power, for the epilogue, where he proceeds to almost whisper a plea for our indulgence. This is the final stage of the reformation of Prospero. This final speech illustrates Prospero as a man, devoid of any magic powers. The cast off role of magician becomes a foil against which a fragile human self is formed and defined:  Now my charms are all oerthrown,  And what strength I haves mines own   Which is most faint.  Ã‚  To conclude, Prospero is a very angry man who manipulates his power as a magician to have slaves and perform an act of revenge. However, throughout the play, his character goes through changes and, at the end, when he is reconciled, though he has not got everybodys repentance, he finds freedom and realises that in forgiving his enemies and abandoning his own position of power, he has managed to see that he has been a slave to the purpose of revenge as much as the spirits he has commanded. Also, if at the end, he is without power and servants, he is also without anger, therefore he has fulfilled his dream. He set out to get his Dukedom of Milan back, and that he did.

Considering Cases Of Bankruptcy And Reorganisation Of A Partnership Essay

Considering Cases Of Bankruptcy And Reorganisation Of A Partnership - Essay Example Bankruptcy is usually a legally declaration of individuals or organizations inability to pay their creditors. This request is done by the creditors in order for them to recoup a fraction of what they are owed by an individual or an organization. However, bankruptcy can also be initiated by the individuals themselves or organization in case they feel that they are not capable of paying their debts. In simple words, an individual or an organization is insolvent or bankrupt if it cannot pay his debts or discharge his liabilities on the due date. The creditors or the debtors themselves may present a petition to the court that a receiving order should be made. For this case, Beren took the correct step of filing an involuntary petition with the court of law to declare their partnership bankrupt as indicated in chapter 7. Indeed the partnership had exceeded their estimate of purchasing and renovating the office building to a point of accumulating debts amounting to $380,000 against the $200,000 they had set aside for this and effort by Beren to convince other partners to seek additional funds bore no fruits. On the other had Elliot and Mannino objected to Beren's idea of involuntary bankruptcy under Chapter 7. ... Under Chapter 7, there is an alternative relief for the debtors to avoid the issue of their partnership being liquidated and continue doing it business. For this case the involuntary petition filed by Beren may not be granted by the court which was done against the wish of Elliot and Mannino. (U.S Courts, 2006) Elliot and Mannino should file a petition under chapter 11 of the bankruptcy code. The debtors may argue that they would pay the debts if the payment period is extended. They may also argue that they may have a comprehensive reorganization. 1 The main objective of bankruptcy is to give an honest individual a clean bill of life or a fresh start after discharging certain debts. Usually the there is no responsibility of liabilities already discharged on the side of the debtor. Question Two Explaining Whether the Bankruptcy Court Confirms the Debtor's Plan of Reorganization A voluntary petition was filed by Richard under chapter 11. He filed a reorganization plan that divided his creditors into three classes. The three classes were: administrative creditors which were to be paid in full; the second class were unsecured creditors which were to receive 50% on their claims and the third class was the IRS which was to receive $20,000 on confirmation and the balance in future payments. There was no creditor who voted to accept this arrangement and the unsecured creditors were impaired since their legal, equitable, and contractual rights were being altered. (http://www.uscourts.gov/bankruptcycourts/bankruptcybasics/chapter11.html) To keep the firm running, debtors propose a plan of reorganization in order for them to pay their creditors in a considerable period of time. A

Discussion 4 Assignment Example | Topics and Well Written Essays - 250 words - 1

Discussion 4 - Assignment Example This also involves identifying gender’s role whose mainstream consideration is attributed to sexuality factors. The human sexual behavior is composed of diverse motivations, ranging from sexually-generated interests to behavioral classifications. For instance, the gender factor involves sexual drives and preferences, and the unique cultural interventions have explored advances in cultural range, which hence create substantial amount of sexual orientations (Johnson, 2004). The school of thought fostered by Suzanne LaFont (2003) illustrates that variations among sexual classes have diversely created sub category for minority sexual groups. Lack of moral obligations and the sheer interest for defining sexual orientations that provide a different biological taste has been incorporated into the human sexuality potentials. The rate and range of sexual preference has changed with time and this focus provider a critical reflection of gender connectedness between changing behaviors and changing societal values. The US interpretation of gender provides a conclusive approach or reproach to emerging sexual categories which are then incorporated into new social process (Zhou et al., 1995). The critical variation of sexual and gender factors including gays, transgender and intersex have been viewed as the new constituents of gender and the interpretation hence outweighs the traditional perception of gender. However, other cultures outside the U.S. underline the traditional classification of

Banks Deal with Documents and Not with Goods, Services or Performance Essay

Banks Deal with Documents and Not with Goods, Services or Performance to Which the Documents May Relate' (UCP 600, Article 5) - Essay Example Further risks are the economic climate in both the importing and exporting countries and the political stability of the countries, which affects the sale transaction and the degree of trust and confidence of each party in the other. As a result, banking regulations serve to lower or alleviate the risks that banks are exposed to and any disruptions and interruptions emanating from adverse economic and banking conditions. Additionally, banking regulations reduce the criminal risks to which banks are exposed, not to mention promoting and ensuring the confidentiality of banks.4 To reduce risks in international sales, in terms of the payment issue, the seller and buyer usually agree to settle through letters of credit. This essay seeks to explore Article 5 of the Uniform Customs and Practice for Documentary Credits (UCP 600) 2007, which reads as follows: â€Å"Banks deal with documents and not with goods, services or performance to which the documents may relate†. In fact, this Art icle is usually explored in regard to the letters of credit principles. Thereby, in the first part of this essay, the concept of letters of credit in the light of the UCP 600 will be revealed. Subsequently to that, the principles of letters of credit, which are autonomous and conform to strict compliance, will be discussed in the light of relevant cases. Finally, the way that fraud affects letters of credit will be examined in the light of relevant cases. 1. Letter of Credit and the UCP The importance of letters of credit to the current commercial society is evidenced by the many rules established to regulate and control its usage. These rules are called the Uniform Customs and Practice of Documentary Credits (UCP), which were created by the International Chamber of Commerce (ICC).5 Several commentators tend to accept this unification, such as Royston Goode, who describes it as â€Å"the most successful harmonizing measure in the history of international commerce†.6 In fact, the first version of these rules was drafted by the ICC in 1929. The rules were revised many times until the last version, UCP 600, was issued in 2007 and came into force on 1 July, 2007.7 Even though the UCP 600 regulates letters of credit, the legal status of these rules will not be considered binding until they are incorporated into the two parties’ contract, as it is mentioned in Article 1 of the UCP 600.8 Letters of credit, which are also known as documentary credit or banker’s commercial credit, is defined in Article 2 of the UCP 600 as â€Å"any arrangement, however named or described, that is irrevocable and thereby constitutes a definite undertaking of the issuing bank to honour a complying presentation†. According to this definition, a letter of credit has two characteristics. First, it is an irrevocable credit, which means that it cannot be amended or cancelled when it has already been communicated to the seller; under the previous UCP 500, credits co uld be

The Status Of Childrens Rights In Nepal

The Status Of Childrens Rights In Nepal The purpose of this report is to assess the issues surrounding the childrens human rights in Nepal by criticising their status in conjunction with the applicable International Treaties. Simultaneously its aim is to illustrate the current situation, by providing information from findings regarding the violations on the rights of the children. Particularly it focuses on health status, sexual exploitation, forced labour and education and it reflects those violations, by providing statistical data and paradigms during and after the armed conflict. It would also give emphasis, on whether Nepal has complied with the International Conventions as well as whether any NGO.s gave any attention towards the crisis sustained in Nepal. Finally the report would make a general evaluation by providing recommendations in respect of Nepals implementations and promises for the improvement of childrens human rights, including the need of their protection and their future concern. II.Introduction Nepal in reality is one of the poorest and undeveloped countries in the world, which tries to be reborn from its own ashes, after witnessing and experiencing a 10 year internal violent armed conflict, due to the Maoist insurgency which ceased in 2006. Nonetheless the last years have been made significant changes and developments. In 2008, Nepal went from political instability to a Federal Democratic Republic as the UCPN-M  [1]  had agreed with the Nepalese government to come to an end with that conflict. Thus was guaranteed a peaceful government according to the CPA,  [2]  establishing equality and safeguarding fundamental human rights and freedoms. Despite the fact that, there is a gradual recovery and progress, serious human rights violations continue to occur, as Nepal still faces the aftershocks of the crisis. Arguably the armed conflict has stigmatised the most vulnerable group and has deprived from them their basic rights. Children have been victimised and faced ostracism of their houses, forced to be soldiers and arbitrarily detained by the government, subjected to ill-treatment and even torture. Others were used for exploitation and being subjected to sexual abuse depriving their right to be educated and also their health status has been deteriorated. Immediate help from human rights defenders and INGOs  [3]  was rapidly given globally, but still it is an imperative need as children demand their protection. Most of them still live under insecurity and instability facing risks of further violations of their rights. Thus is due consideration to highlight the current situation. III.Childrens Health Status and Human Exploitation in Armed Conflict It is claimed that children are majority in statistics but minority on social status in real world.  [4]  This statement reveals the current situation concerning childrens rights status in Nepal. Recent reports indicate that there have been grievous violations of childrens rights as hundreds have been killed by armed groups due to the political situation and others continue to be at risk even if the country is in a post-conflict stage. Moreover thousands were seriously injured and others have died because of diseases particularly from HIV/AIDS.  [5]  Their health status has been degrading  [6]  both physically and mentally as the armed conflict deprived from them their basic rights such as the right to family, food and shelter. The unfriendly environment had exposed orphaned children to conditions which had never experienced before. Moreover hundreds have been displaced from their families and have been subjected to violation, prostitution and involuntary servitude without their consent becoming vulnerable to high risks of infectious diseases. During and after the ceasefire, children exploitation had worsened their health as the majority of the victimised children have been unlawfully treated and exposed in dreadful conditions, facing oppression and coercion. Simultaneously the inadequate health system, resources and the insufficient manpower has worsened their health status. Even if Nepal has attained to streamline childs health the last decades by reducing mortality under 5 from 118% in 1996 to 61% in 2006, however disparities exist by different social groups regarding accessibility in the health system. The phenomenon of child trafficking is Nepals one of its major problems. Yet, no formal surveys have been prepared by the Nepalese government but the Committee concerned that there is lack of actual statistics of children victims on exploitation and trafficking.  [7]  However a research conducted by CWIN  [8]  in association with Save the Children revealed that 73,8% of 110 boys living on the street, had had non-consensual sexual intercourse.  [9]  Another tragic study conducted by ILO  [10]  estimated that about 5000 children, mainly girls are working as commercial sex workers.  [11]   Nonetheless Nepal had successfully ratified and had abided by the terms of OPSC.  [12]  Also the Interim Constitution of Nepal guarantees the protection of children against any form of abuse and exploitation as well as many acts such as the Childrens Act  [13]  and Human Trafficking and Transportation Control Act  [14]  is opposed to CSEC.  [15]  However the study of the CRC  [16]  Sub-Committee of the HRTMCC  [17]  reveals that the Nepalese provisions do not explicitly address the issues that fall under OPSC  [18]  and fail to accord with the CRC. Consequently that means the legislation does not safeguard the rights of the children from CSEC. According to the same study it was observed that even if institutions, centres and initiatives are combat against CSEC there is a lack of coordination between them  [19]  as there is an overlap due to government institutions. At the same time different projects cease to continue their work as there is no adequate financial support and also there is no specific programme to work against CSEC for the best interests of the child. Notably children who have participated in consultation meetings did not know about the government programmes regarding OPSC dissemination. Since most of the children are illiterate they cannot understand the provisions conducted by the Nepalese government combating CSEC; so without having the proper knowledge and support it would be an utopia for them to fight for their rights against CSEC which could be characterised as a modern type of slavery. IV.Forced Labour-DCL Myriad studies, indicate that the mission of the government is to enrich the status of the child in Nepal and make attempts in order to formulate strategies so as to eliminate the worst forms of DCL.  [20]   Nepal has one of the worst backgrounds regarding the forms of forced labour especially in the DCL. Frans Roselaers claimed that unacceptable forms of exploitation of children at work exist and persist but they are difficult to research due to their hidden, sometimes illegal or even criminal nature.  [21]  The phenomenon of child labour in Nepal takes lots of dimensions the last decades as children are economically active from their young age. In accordance to NFLS  [22]  the participation rate for children is estimated at about 40.4%.  [23]   The current political situation, poverty and the harmful traditional practices use children to be exposed in the worst hazardous conditions and forced them to drop out from school depriving from them their education. The constitution of Nepal prohibits child labour and the Nepalese government after the ratification of CRC indicated the commitment of ensuring that children do not have to work. Therefore Nepal was obligated to enact respective domestic laws. Within this context enacted the Childrens Act  [24]  and also Child Labour Act  [25]  strictly prohibiting and eradicating child labour. Furthermore in 1997 ratified C138  [26]  with object the abolition of child labour and became a member of the SAARC.  [27]  Also, the IPEC  [28]  operates in Nepal with intention to create policies against child labour. An issue which is yet due consideration is whether children rights have indeed made progress after the ratification of the Conventions in conjunction with the new democratic system of Nepal by enacting respecting legislation, policies that present a development on their human rights status. It must be emphasised that there is a significant reduction of bonded labour to 40.4% compared to 47.0% of the total child population which was detected in NLFS 1998. Although the Committee in its one observation concerned that despite the efforts of the state party to abolish the worst forms of child labour, the prevalence of child labour remains high particularly in hazardous conditions of work.  [29]   In 2009, the CEACR  [30]  despite Nepals ratification of C182  [31]  and Optional Protocol to the UN Convention on the Rights of the Child on the Involvement of Children in Armed Conflict  [32]  requested the government to take measures in order to amend its domestic legislation and prohibit the forced recruitment of children less than 18 years for use in armed conflict. The Committee also observed that the government has not made respective laws which are consistent with the provisions of the Convention in order to prohibit a person below 18 years to be exposed in hazardous work. V.Education Education is childrens prime concern and also it could be considered the basis of creating a safe future for a nation. Children are the principal participants of a country and especially Nepal which is a nation where education must be promoted among other developments made by the state. Nepal has ratified the ICESCR  [33]  where Articles 13 and 14 highlight the issue of free compulsory education. Although Nepal consented to the terms in order to provide free education between the ages of 6 and 11; the provisions regarding the Covenant are not followed. Also in one of its latest reports the UN  [34]  Committee observed that Nepal has yet to adopt a policy of compulsory education and further comments that there is a gap concerning the attendance between girls and boys as well as there is great disparity between castes ethnic and indigenous groups. The emancipation of children from a young age had used them to work hard as their families do not invest in their educational needs because of monetary hardships. Statistics from a recent survey conducted by the ILO demonstrating the seriousness of the situation; 9% of the total child population, have never attended school and 59% have not even completed their primary education.  [35]  Remarkably the gender gap remains a problem as mostly girls are discriminated from education due to the patriarchal traditions who want girls to be married from their young age. VI.Human Rights Defenders NGOs such as UNICEF  [36]  play a fundamental role as their mission is to safeguard the rights of the children in Nepal. UNICEF had provided mechanisms for the needs of the children supporting them in various ways: providing rehabilitation and remuneration programmes as well as reintegration programmes. A NGO named Save the Children focuses mainly in the development of education and health of the children by trying to regulate and reduce youth mortality. establishing strategic partnerships with the government. VII.Conclusion Hence the poor economic status, poverty and also the bad cultural practices in Nepal, illustrate childrens human rights in their worst form. Even if the state has made step forward by ratifying international conventions there is lack of enforcement of the law and policies which in reality constitutes the main gap for any solutions. Nonetheless, Nepal could not be the only fighter of safeguarding the child rights through its legislative framework, but the key lies on the general system of human resources and society which must be sensitive on issues surrounding childrens rights. IX.Recommendations Effective strategies must be conducted by the PPCC  [37]  which would enforce policies for solving the issues of DCL. Even if education has been hindered by poverty, it could be the response to diminish child labour and enrich the status of the child. The Nepalese government must immediately ratify the third Optional Protocol,  [38]  as pursuant to it, abused children that became victims of prostitution and trafficking could have the opportunity to raise their voice and bring complaints for violations of their rights. The state must give attention to the UN observations concerning discrimination in education in which it must eliminate gender disparity in primary and secondary education. Trade unions should continue to encourage these challenges in the process of educational restructure and put pressure to the government of changing its policies in all levels of education corresponding to the provisions contained in ICESCR. Streamline 2000 words. X.Bibliography-References Rehman, J., (2010). International Human Rights Law (2nd edition). Essex: Pearson Education Limited. Naftali B., 2011. International Humanitarian Law and International Human Rights Law (1st edition). Oxford: University Press. Gajurel, D.P., 2007. Child Rights in Nepal, [online].Unpublished Menuscript, Kathmandu: Nepal Law Campus, Faculty of Law, Tribhuvan University. Available at http://papers.ssrn.com/sol3/papers.cfm?abstract id= 1106619. [Accessed 27th November 2012]. Aruna, J., 2008. Impact of Armed Conflict on Children in Nepal: Situation Analysis of their health status. [online]. Kathmandu School of Law Child Rights Search and Resource Centre, Nepal. Available at: www.ksl.edu.np/crc_students-article.asp. [Accessed 27th November 2012]. Child Rights NGO Report Prepared by: CRC Sub-committee, Human Rights Treaty, Monitoring Coordination Committee (HRTMCC), Secretariat: Child Nepal (CN)., 2011. Optional Protocol to the Convention on the Rights of the Child on the sale of children, child prostitution and child pornography (2000). [online]. CN Promoting Child Rights through Education. Available at: www.childrennepal.org/showmodule.php?url=crc. [Accessed 27th November 2012]. Child Rights NGO Report Prepared by: CRC Sub-committee, Human Rights Treaty, Monitoring Coordination Committee (HRTMCC), Secretariat: Child Nepal (CN)., 2011. Optional Protocol to the Convention on the Rights of the Child on the sale of children, child prostitution and child pornography (2000). [online]. CN Promoting Child Rights through Education, 2011, 21. Available at: www.childrennepal.org/showmodule.php?url=crc. [Accessed 27th November 2012]. Child Rights NGO Report Prepared by: CRC Sub-committee, Human Rights Treaty, Monitoring Coordination Committee (HRTMCC), Secretariat: Child Nepal (CN)., 2011. Optional Protocol to the Convention on the Rights of the Child on the sale of children, child prostitution and child pornography (2000). [online]. CN Promoting Child Rights through Education, 2011, 13. Available at: www.childrennepal.org/showmodule.php?url=crc. [Accessed 27th November 2012]. International Labour Organization (ILO) Central Bureau of Statistics of Nepal,. 2008. NEPAL CHILD LABOUR REPORT based on data drawn from the Nepal Force Labour Survey. [online]. ILO 2008, xi. Available at: http://www.ilo.org/kathmandu/whatwedo/publications/WCMS_182988/langen/index.htm [Accessed 27th November 2012]. International Labour Organization (ILO) Central Bureau of Statistics of Nepal,. 2008. NEPAL CHILD LABOUR REPORT based on data drawn from the Nepal Force Labour Survey. [online]. ILO 2008, xii. Available at: http://www.ilo.org/kathmandu/whatwedo/publications/WCMS_182988/langen/index.htm [Accessed 27th November 2012]. UN Committee on Economic, Social and Cultural Rights, 2008. Nepal: Persistent violations of childrens rights. [online]. Available at: http://www.crin.org/resources/infodetail.asp?ID=29608. [Accessed date 27th November]. Karen C.T., 2000. Trafficking in children in Asia; a regional overview. [online]. ILO. Available at: www.ilo.orf/asia/whatwedo/publications/WCMS_BK _PB _7 _EN/langen/index.htm. [Accessed 27th November]. Gonzà ¡lez, Z., 2002. International Programme on the Elimination of Child Labour El Salvador, The Commercial Sexual Exploitation of Children and Adolescents: A Rapid Assessment [online]. Available at:http://www.ilo.org/public/spanish/standards/ipec/simpoc/elsalvador/ra/sexexp.pdf. [Accessed 26th November 2012].

Animal Intelligence Essay -- Papers

Animal Intelligence Intelligence is defined as the ability to acquire and apply knowledge. Psychologists have exploited this concept in many ways to try and determine whether non-human animals are capable of intelligence. From social learning it is logical to assume that, since non-human animals are able to both acquire and use new behaviours, they must be intelligent in some way. Heyes stated that there are 6 types of behaviour which suggest intelligence. These are imitation, self-recognition, social relationship formation, role-taking, deception and perspective taking. These 6 behaviours are referred to as the theory of mind (ToM). Imitation is the ability to copy another's behaviour, this may be because the behaviour is adaptive. Kawai (1965) studied Japanese macaques and found that due to one monkey's actions (Imo), a large amount of the macaque population acquired a useful behaviour in a 5-year period. Kawai reported that Imo would wash her sweet potatoes before consumption, later other macaque monkeys showed the same behaviour. Kawai thus suggested that the rest of the monkeys had imitated Imo's behaviour. Galef suggested that this behaviour was due to social learning. Given the time period, of 5 years, it is possible that other monkeys had learned this potato washing behaviour by themselves instead of imitating Imo. The observers in this experiment provided the sweet potatoes, and would pay more attention to the monkeys that washed the potatoes. This attention would be a reinforcer of the behaviour causing other monkeys to copy it. Although there is not enough supportive evidence for imitation, some behaviours ca... ...ceive the trainer in white and pay attention to instructions given by the trainer in green. The chimpanzee successfully got the food most of the time. This supports the idea that non-human animals are capable of deceit. The characteristics of this behaviour are very like a conditioned behaviour. It is nearly impossible to say whether non-human animals are intelligent. Most studies, in this field of psychology, were carried out on primates, and it is thought that these animals are naturally superior. It seems most behaviour in the research discussed in this essay can be explained through association learning, therefore not actually a result of intelligence. It is difficult to falsify whether animals are intelligent or not because, although they are able to solve problems they only show some aspects to suggest ToM.

Proposal †Story of an Hour Essay

Topic: The hidden feminism in â€Å"Story of an Hour†. My objective is to reveal author Kate Chopin’s feminist message in â€Å"Story of an Hour†, by identifying key elements of the short story. The main elements I want to focus on is Mrs. Mallard’s attitude toward the conflict in the story, I think that showed a feminist attitude. Mrs. Mallard’s every action and words exerted feminism, how she truly felt about her marriage was finally exposed. I would like to also pinpoint the acts of feminism during the time that this story was written that could possibly relate to each other. Thesis: Mrs. Mallard’s reaction of excitement to her husbands death revealed a feminist view of how most women truly felt and thought about their husbands back then. Questions to address: If this was Chopins way of expressing feminism, why would she do it in a form of ironic writing? Since â€Å"The Story of an Hour† was written a little over 10 years after the time the death of Chopin’s first husband’s death similar to Mrs. Mallards? Did majority of women, back in those days, feel oppressed about their marriage like Mrs. Mallards did? In the story, Mrs. Mallard is diagnosed with heart disease, was this her true cause of death or was it â€Å"the joy that killed†? Did Chopin use Mrs. Mallard’s death as a form of guilt for being excited for her husband’s supposed death? Methodology: The sources that I intend on using for this assignment are reader’s journals from Galileo and other similar sites, that are written on â€Å"Story of an Hour†, and also secondary source books from my school library. The articles that I plan to utilize are the ones that have feminist references to â€Å"Story of an Hour†. I will those references in particular to support my argument. In addition I intend on using is a former reader response I have written on the character of Mrs. Mallard. By using this reader response as another secondary source, I am going to relate a few references to my argument and support that as well.

Does the Public Sector ombudsman Serve a Useful Function essays

Does the Public Sector ombudsman Serve a Useful Function essays Does the Public Sector Ombudsman serve a useful function. The Ombudsmans mission statement sums up what the office tries to achieve Helping to achieve a public service which is open, fair and accountable. The job of the Ombudsman is to investigate complaints from members of the public who feel they have been unfairly treated by certain public bodies or on his own initiative. He believes as I do, that public bodies are becoming more conscious of citizens, and as consumers of their services we have the right to be heard, to receive sufficient information, to assistance and representation, and to be given reasons and the right to be told what solutions are available to us. I believe that the office of the Ombudsman offers a very valuable service to society, with the red tape and procedures that need to be followed in some institutions and department to lodge a complaint it can be taxing in itself, let alone trying to resolve issues to closure. The office of the Ombudsman has the power to investigate all Government Departments such as, the health board, Local authorities and An Post. In its 18 years of existence the office has dealt with over 50,000 complaints. The Ombudsman is entirely independent and impartial. Impartiality requires independence and independence in turn requires statutory backing, In addition to being independent and impartial, the office must above all be effective. There are four aspects to this. First, public awareness of and access to the Ombudsman. Secondly the powers of investigation, thirdly power to propose adequate remedies and, fourth, effectiveness in securing compliance with findings or recommendations. As a tax paying resident in Ireland I believe that as users of the public services we should be able to put forward any issues or arguments before decisions adverse to them are taken, we need to be aware of remedies or avenues open to us to appeal. There is no charge for dealing...

Environmental Protection Agency and Transportation Standards

Environmental Protection Agency and Transportation Standards EPA Regulations and the Impact on Transportation Standards The objective of the Environmental Protection Agency (EPA) is to establish a program that helps to minimize the greenhouse gas emission. The agency works in liaison with other organizations like the National Highway Traffic Safety Administration (NHTSA) to enhance fuel efficiency. The growth in international trade has led to the expansion of the transport system, and subsequent increase in global warming.Advertising We will write a custom proposal sample on Environmental Protection Agency and Transportation Standards specifically for you for only $16.05 $11/page Learn More To curb this, the Environmental Protection Agency has established regulations with an aim of ensuring that transport companies adhere to environmental rules. The regulations have had numerous impacts on the transportation standards. This paper proposes a study to determine the correlation between the Environmental Protection Agency ’s policies and the transportation standards. Additionally, the study will examine the impacts of the policies on the organization of the supply chains transport. Problem Statement Abe, Hattori and Kawagoshi (2014) argue that presently, international traffic is leading in greenhouse gas emission. They claim that globalization coupled with the absence of strong environmental laws has resulted in an increase in environmental pollution. Because transport sector is the primary source of greenhouse gas emission, scholars argue that the war against pollution can only be won by regulating this industry. The government ought to encourage the stakeholders in the transport industry to be environmental friendly. It underlines the reason the Environmental Protection Agency has come up with measures aimed at regulating the transportation industry. The regulations have had both economic and ethical implications on the transport industry. Research Questions The study aims at addressing nume rous questionss. They include: What are the ethical consequences of the Environmental Protection Agency regulations on the transportation industry? What are the economic implications of the EPA regulations on the transportation standards? What motivated the EPA to come up with the transport regulations? What is the correlation between EPA regulations and the transportation standards? Research Method Sampling procedure The study will use a comparatively similar group of the participant from the transport sector. The participants will come from companies that are affected by the EPA regulations in one way or another. Due to time constraint, the research will rely on qualitative data. Therefore, the researcher will use a purposeful sampling. The participants will be selected based on how well they are versed with the effects of EPA regulations on the transport industry. The researcher will determine if the participants share considerable and meaningful experience regarding the impact of EPA regulations. The pollster will carry out an informal interview before selecting the members. The interview will help the researcher to determine how truthful will the participants be during the study. To guarantee a good study, the pollster will obtain informed consent from the participants.Advertising Looking for proposal on ecology? Let's see if we can help you! Get your first paper with 15% OFF Learn More The members will be informed of the importance of the study and the implications of partaking in the research. The participants will be given time to decide if they wish to participate in the study. The members that choose to participate in the study will have to sign an informed consent form. Data Collection Method The interview will be the primary mode of data collection. The researcher will conduct comprehensive interviews with the participants. The objective of the study is to describe the effects of Environmental Protection Agency regulations on the various transport companies. The pollster will conduct three- comprehensive interviews with each participant. The researcher will use the first interview to analyze his/her previous knowledge of the impacts of EPA regulations on the transport industry. The second interview will be conducted based on the knowledge acquired from the first interview (Creswell, 1998). Finally, the researcher will conduct a third interview that will be prepared based on the data obtained from the first two interviews. The third interview will help to sort out the findings of the previous two interviews, thus arriving at accurate data. Apart from conducting in-depth interviews, the researcher will also rely on field notes recording as a supplementary mode of data collection. Mostly, researchers get engrossed in the data collection process such that they are unconscious of what is happening (Creswell, 1998). Thus, there is the need to keep account of what the researcher will hear, experience and se e in the course of data collection. Data analysis The process of data analysis will comprise five phases. The first phase will entail phenomenological reduction. The researcher will assume that all data has identical significance. The pollster will go through the data and eliminate irrelevant or repetitive statements. In other words, the researcher will use the transcriptions obtained from the participants to create a list. The pollster will then do away with the irrelevant expressions to create horizons. Caelli (2001) suggest that the researcher should pay attention to the words of each interviewee to develop broad horizons. The second phase of data analysis will entail marking out units of meaning. In this stage, the researcher will extract the statements that appear to address the research questions. The pollster should be keen in this phase to avoid unnecessary subjective judgments. All the statements derived from the horizons will be put through a thorough scrutiny and the resi dual units eradicated. The researcher will select a statement based on the number of times it appears and its actual content.Advertising We will write a custom proposal sample on Environmental Protection Agency and Transportation Standards specifically for you for only $16.05 $11/page Learn More The third phase will involve grouping together the units of meaning to create different themes. The researcher is advised to shelve their presumptions to accomplish the objective of the study. The researcher will meticulously scrutinize the units of meaning to bring out the fundamental nature of the meaning of units in the holistic milieu. This phase will demand creative insight from the researcher (Caelli, 2001). The researcher will categorize the units of significance from the clusters. At the fourth stage, the researcher will recapitulate every interview, authenticate and adapt it. The researcher will come up with a synopsis that captures all the themes deduced f rom the data. The pollster will carry out a ‘validity check’ by going back to the participants to find out if the real meaning of the interview was rightly captured. The ‘validity check’ will help to make the necessary adjustments. Additionally, the researcher will use literature from peer-reviewed articles and field notes to confirm the accuracy of the synopsis. Finally, the fifth step will involve identifying the distinctive themes that are common in all the interviews. Besides, the researcher will identify the individual discrepancies present in the interviews. The pollster should be keen not to group together common themes if considerable differences exist (Creswell, 1998). The data analysis will culminate with the researcher compiling a compound summary that captures the horizons that generated the ideas. The researcher will eliminate the individual discrepancies to bring out the essence of the research questions. References Abe, K., Hattori, K., Kawa goshi, Y. (2014). Trade liberalization and environmental regulation on international transportation. The Japanese Economic Review, 65(4), 468-482. Caelli, K. (2001). Engaging with phenomenology: Is it more of a challenge that it needs to be? Quantitative Health Research, 11(1), 273-282.Advertising Looking for proposal on ecology? Let's see if we can help you! Get your first paper with 15% OFF Learn More Creswell, J. (1998). Qualitative inquiry and research design: Choosing among five traditions. Thousand Oaks, CA: Sage.

Praise and Regular Monitoring of Knowledge to Test Individual Progress Essay

Praise and Regular Monitoring of Knowledge to Test Individual Progress in Learning English - Essay Example The key differences between the earliest and subsequent linguistic learning are apparent. First language learning is a natural process that allows children to acquire and extend the linguistic comprehension of their environment. However, second language learning is a deliberate pursuit, in which mature individuals partake for many reasons. Moreover, children who learn their first language have a natural advantage. For instance, these children acquire their first language using their intuition through a Language Acquisition Device (LAD). Variably, mature individuals have no second chance of learning a language in a natural manner.Consequently, learning the first language is part of a child’s cognitive maturity, which enables the youngster to acquire syntax in an unconscious manner. However, by the time an individual seeks to learn a succeeding language, the individual learns the syntax in a conscious manner. Instead, they have to embrace extra unnatural techniques in order to a cquire competence in their second language. In addition, the first language facilitates the ability of its learners to focus on advanced levels of grammaticality in second language learning. Therefore, subsequent language learners have the ability to manipulate their understanding of grammar using the competency of their first language.Consequently, the dissimilarity between the two languages emanates from the fact that there is more time spent on learning the foremost language because children learn through constant imitation. The learning of a second language takes a shorter time because, during that time, the mature individual has exemplary mastery skills. Moreover, in the first language learning, there is guaranteed access to native speakers. Consequently, these native speakers influence the quick mastery of the language. There is no guarantee of native speakers in the learning of the second language. According to Towel and Hawkins, first language learning has close links with a child’s genetic setup while the second language has no such ties (92).

Effects of the Differences of Technology and Leadership have on the Essay

Effects of the Differences of Technology and Leadership have on the Conflict in Mesoamerica after the Arrival of the Spanish - Essay Example An empire was destroyed. â€Å"The people of Mexico struggled to survive and adapt to the new Spanish colonial regime and to a new religion, Catholicism. In many ways the conquest represented both the death of a political state, or more exactly states, and much of their way of life and the birth of a new colonial regime in its place.†1 This essay will discuss the effects of the differences in technology and leadership to the different indigenous groups after the arrival and conquest of Mexico by the Spanish and how well they adapted. Prior to the conquest of Mexico, imperial states already existed, with its own culture, tradition and skills in agriculture, mathematics and astronomy, architecture and sculpture. The existing civilization even drew wonders among the Spaniards who came to conquer them. As narrated in â€Å"Victors and Vanquished†, Bernal Diaz, the young soldier who saw the city in 1519 gave voice to the awe that many of his companions felt: ‘Gazing on such wonderful sights, we did not know what to say, or whether what appeared before us was real, for or one side, on the land there were great cities, and in the lake there were so many more, and the lake was crowded with canoes, and in the causeway were many bridges at intervals, and in front of us stood the great city of Mexico.’ ... The book Victors and Vanquished Spanish and Nahua Views of the Conquest of Mexico, featured both the conquerors’ and the conquered’s sides but one thing remains true. Even after the fall of Tenochtitlan, even though the peoples of Mexico did not form a single political entity which led to the success of the Spanish conquest, most of the other Mesoamerican cultures were intact. They never disappeared at the time of the decline of Classic period or the arrival of the Spanish. But after years of colonialism, the Mexicans were dispossessed of their lands, languages and heritage which resulted to human suffering and cultural destruction. The introduction of technology and change in leadership only intensified the conflicts between indigenous groups and the aim of breaking free from those in control. These, together with political conflicts between them helped weaken the empire as a whole. They were welcomed as guests; as gods even because of their skin color. Little did they know that it would be the start of the downfall of a great civilization. Heavy exploitation followed the initial shock of the conquest. The natives were suffering and adapting to the destructive effects of the colonization in their way of life. The existing system of a great civilization was swept aside for the conquerors’ traditional, cultural and political standards. They created a community in the Spanish style. A civil government was created to be run by a Spaniard. The establishment of a new political standard resulted in the people relatively becoming rural peasants. Change was inevitable. The greatest change perhaps is the introduction of iron and steel. Indigenous peoples were technologically primitive, with weapons such as bows and arrows and wooden sword set with obsidian blades and so