Why do we need to focus on the concept of secularism if we want to understand the role of religion in contemporary affairs?

Introduction Globalization in the 21st century has resulted in greater diversity of peoples and religious pluralism across the globe. Alongside a global resurgence in religion, this trend has engendered new patterns of interaction and shifting perceptions in the modern political and public sphere (Thomas, 2005; Hurd, 2008). This scenario poses a direct challenge to the modern political system internationally as it upholds secular politics as the universal foundation for international relations favoured for the stability and peace it engenders. Concern regarding the potential for social conflict and violence has heightened since the events of September 11, 2001 as well as the present tensions among secularist Western nations and religious states of Turkey and Iran. These challenges give the problem of religious pluralism much of its urgency (Thomas, 2005). Secularism refers to a movement that seeks for rejection, indifference, or exclusion of religion and religious considerations in contemporary a ffairs. In political terms it refers to the belief that religion should not play a role in government, education, or other parts of society in the quest towards the separation of and/or reduction of ties between religion and government (often referred to as the church and the state) (Taylor, 2010). This is deemed necessary to enable the protection of the rights of religious minorities among other positions in a pluralist society, and therefore to enhance democracy (Taylor, 2005). Given its success in Western democracies ending the sectarian violence in Europe and enabling the peaceful stable co-existence of various communities in the United States (Hurd, 2008), the concept is however viewed with disdain and suspicion in non-Western states and cultures especially those with predominant Muslim beliefs. This sentiment derives from the system’s assumption of moral high ground leading to its belittling of other cultures and alternative approaches; contempt for religion in public l ife; and the legitimizing of regressions of negotiations with regard to alternative approaches (Taylor, 1998). This paper explores the need to focus on the concept of secularism in order to understand the role of religion in contemporary affairs. The endeavour of this exploration is to find a solution to challenges in the dominance of secularism in the modern public and political sphere which engenders resistance and and portends violent conflict. Secularism’s meanings, history and transformations, its dominant varieties, as well as its strengths and limitations are focused upon in following sections. History of secularism Secularism is a political tradition which has continued to evolve over eight centuries sharing important relationships with religious traditions such as Judeo-Christianity with which it sustains complex ties, and Islam, its primary alter-ego with which it maintains a long-standing relationship (Philpott, 2000). The ‘secular’ notion has through time taken on a range of meanings with the earliest reference, saeculum, traced to the 13th century referring to a dualistic opposition within Christianity. Often with negative connotations, this term was used to distinguish ‘worldly’ clergy from those living in seclusion in monasteries (Taylor, 2010). The term gradually shed off its ‘Godless’ and profane connotation by the 16th century acquiring a new description of a transforming world. To secularize in the latter instance referred to the conversion from religious/priestly to civil possession or use. This process is described by Casanova (1994; 24) as th e ‘passage, transfer, or relocation of persons, things, function, meanings, and so forth, from their traditional locations in the religious sphere to secular spheres.’ Onwards from the 19th century, further transformation led secularism to assume its present recognition in current language which describes a movement†¦ ‘expressly intended to provide a certain theory of life and conduct without reference to a deity or a future life’ (Hurd, 2008). Secularists, therefore, refers to those of the belief that the church (the religious) and the worldly are in a continued historical contest, in which the world is gaining an upper hand irreversibly. Two characteristics of secularism are revealed in its relevance to international relations and the political sphere. Secularization’s earlier reference to the ‘acquisition or possession’ of land (church properties) and people, usually by state actors, entailed massive appropriation and expropriati on and often instigated religious wars (Asad, 2003). Despite secularization’s contemporary reference to the separation of the church and the state predominant in Western circles, its meaning and connotation in the above context (now overshadowed), is still retained in many non-Western contexts (Taylor, 1998). For instance, with particular regard to the Middle East, the principle of secularism has served to legitimize the suppression of local practices and political establishments. This has contributed to the hegemonic attempt to transform or to ‘take possession’ of the region in pursuit of contemporary Western ideals (Hurd, 2008). In the second instance, an important characteristic derived is secularism’s presumption to clearly distinguish between transcendental and temporal matters. In its definition of what is considered ordinary, or mundane, it by default assigns a place for religion with the secular notion only making sense relative to its religious co unterpart (Hurd, 2004). As Asad (2003; 192) argues, secularism defines itself as the foundation upon which the ‘religious’ is fashioned; the point at which dialogue on theology is hatched in the discourse of modernity. It thus assumes itself to be above the fray holding alternative approaches particularly those associated with religion in condescension and as threatening. These characteristics present distinct sets of problems: first, is its potential to jeopardize democratic politics given that groups or individuals dissenting to the secular approach are considered threatening to stability and are shut out of public deliberations. Secularists, for example, generally shun non-theistic public philosophies and are notably extremely wary of political Islam (Davie, 2003). This is the reason, for instance, politics of Turkey and Pakistan in support of a civic role for Islam and which involve non-secular and non-Western platforms and partiesare frowned upon and are worrisome to Western secularist ideals. They threaten the boundaries that secularists impose between the sacred and the secular (Banchoff, 2007). Dislike and disapproval consequent to this makes Western powers, regardless of their actual policies, to be perceived as backing the repression of Islamist parties which increases the potential for terrorism (Hurd, 2008; Bruce, 2003). Contrary to secularism’s self-representation, it has sometimes been associated with the unjust, domineering and violent yet within the movement, there is a predilection to associate religion with these negative traits in the public sphere (Taylor, 1998; Hurd, 2008). Secularism’s automatic linkage with democracy and public order is thus questionable. An indiscriminate secularism in an increasingly interdependent, pluralist and globalized world in which individuals and groups derive morality from different sources is prone to risks. These risks include potential uprisings from adherents and supporters of al ternative non-secular/non-Western approaches shut out from negotiations between religion and politics and in pursuit of public order (Banchoff, 2007; Davie, et al, 2003). Given secularism’s dominance in successful Western democracies, there is also a risk of blindness to its limitations. The following section describes two varieties of secularism and explores their implications for international politics and affairs in the public sphere which have been shown to be significant (Hurd, 2008). Laicism and international relations Laicism refers to the belief in the need to exclude religion from the public realm of politics and confining it to a space where it cannot threaten the liberties of â€Å"free thinking† citizens and political stability (Taylor, 1998). This belief forms the essence of present-day political thought. Through a complex and contested process, this approach attempts to limit and to regulate ‘religious’ disputes thus provide an authoritative and self-reliant public space (Philpott, 2000). The consequent separation of the church and state was intended to serve as a basis for provide the basis for cohesive politics and efficiency in the face of diversity and religious pluralism. Laicism relegates religion and associated beliefs to ‘things’ to be studied or an inferior culture conflicting with the ideals of modern living, politics and development (Hurd, 2008). Consequently, secularism has been described by some as having a strain of dogmatism given its propensi ty to validate a single authoritative basis of public ethics and reason (Taylor, 1998). The policing and constant delineation of this boundary poses challenges especially when society diversifies to contain substantial numbers of adherents of non-Judeo-Christian religions often suspicious of such endeavours (Hurd, 2008; Casanova, 1994). There are therefore calls for a more vibrant pluralist approach in the public sphere. Judeo-Christian secularism and international relations Through its acknowledgement of a place for religion in politics, this approach avoids the pitfalls that befall laicism. In its ‘common ground strategy,’ codes of political order and peaceful co-existence are agreed upon by members of a political community based on common doctrines (Taylor, 2010). However, these common set of values has its roots in Christianity which is a significant feature defining Western civilization (Philpott, 2000). It should be noted that many other religions around the world have complicated patterns of church-state relations as Christianity (Hurd, 2004). The challenge for global relations in this regard, is that secularism, however defined, ends at the boundaries of Western civilization which portends a fault line between the West and non-West ‘common grounds’ (Davie, et al, 2003; Thomas, 2005; Myers and Brodeur, 2006). Such a common ground exclusively dependent upon Western religious traditions is thus ill equipped to meet the dema nds of contemporary societies in and outside the West. In this regard, the common ground therefore becomes a representation of one among many parties or interests (Davie, 2003; Davie, et al, 2003; Philpott, 2000). With these limitations of the dual approaches of secularism, it is necessary in the interest of foregoing international relations and contemporary affairs to rethink the secular social reality. There might be need to approach secularism as among possible solutions to modern challenges associated with religion and public order. The secularization paradigm has served well as a model for the accommodation of religious pluralism and diversity in the public sphere, guiding decision-making in various contexts (Banchoff, 2007; Taylor, 2005). Yet consensus on secular public order is not universally shared and is sometimes viewed unkindly, with contempt, or out rightly rejected by those dominated and/or excluded as â€Å"religious†; those who disagree with the transcendental /temporal divide; and those who feel that their politics, culture and territory has been ‘taken over’ or is challenged through secularist justifications. Also included are those who feel closed out of public debate and discourse (Haynes, 1998; Casanova, 1994; Bruce, 2003). Secularism belittles non-Western alternatives in the negotiation of religion and politics, expressing contempt for religion in public life, particularly with regard to Islam, and legitimizes repression of negotiations of such alternative approaches. Through its insistence of neutrality and identification with rationality, freedom and the democratic, secularism engenders what is described by Honig (Hurd, 2008; Casanova, 1994) as resistances and remainders. The latter constitute those within secularism who seek to upset conventional assumptions about morality, rationality and good. Secularism strives to silence these by shifting them onto the category of the religious in clearly dangerous tendencies wit h potential to incite violence and counter-reactions (Hurd, 2008). At present, secularism lays claim to the right to define the role of religion in politics and in so doing closes off important debates regarding possible alternative moral bases and public order. This, in turn, makes secularists to be perceived as seeking to privatize and to define the political domain (Banchoff, 2007; Bruce, 2003). This engenders hostile responses and criticisms against its hegemonic objectives and aspirations from among the excluded with some resorting to extreme tactics to air their grievances (Banchoff, 2007; Haynes, 1998). Such eventualities are not solely attributable to extremist religious belief as commonly perceived (Thomas, 2005), but as shown can be in response to secularism’s fervent attempts towards the universalization of secular modernity through its specific model. In both its varieties, secularism occasionally acts as a belief intolerant of other beliefs, exhibiting a tendency to restrict political space (Taylor, 1998; Myers and Brodeur, 2006). It is widely agreed that secularism, including its clearly anti-religious variants, needs to be re-evaluated as a model for the organization of public life through the exploration of its implications for contemporary affairs. This is particularly needful with regard to states outside of historical Christendom and settler colonies upon which secularism is foisted upon (Davie, et al, 2003; Thomas, 2005; Hurd, 2008). It seems that secularism operates blindly with regard to its unforeseen implications and the consequences of its tendencies to pursue the universalization of its mores. Its zealous struggle against religious intolerance blinds it to its own inadequacies while it claims moral superiority and displaces violent and antidemocratic tendencies to the domain of ‘religion’ and religious fervour or unrestrained commitment (Taylor, 2005; Hurd, 2004). Though secularism purports to be external in the te rritorial contest between religion and politics, it is not as its history and nature locates it within the spectrum of theological politics (Philpott, 2000). Religion is an ingrained marker of collective identity and entails the submersion of ultimate meaning in people’s beliefs and practices, including social and institutional practices (Banchoff, 2007). There are social and political challenges posed by emergent religious pluralism inherent in the interaction among religious groups in society and politics. A clash of religious communities in the political arena may cause core pillars of democracy to falter: minority rights and majority rule (Banchoff, 2007; Bruce, 2003). Religious tensions may undermine effective government by the majority and, as well, dominant traditions may seek to constrain minority groups. However, a multiplicity of faith traditions presents not just challenges for governance and social cohesion but also opportunities for a more vibrant political cultu re and civil society. For instance, rising faith communities (especially Islam) are engaging democratic processes wherever they reside in the world, and secular majorities and established religious groups are also accommodative (not just resistant) to the new dynamic cultural and political landscape (Haynes, 1998). In foregoing discourse, this paper does not propose the reversal of secularism or the reinstatement of religion in the public sphere. In its stead, the secular ideas of democratic politics should be broadened to acknowledge positive contributions of other approaches such as the non-secular and the non-Western to pubic life and religion. There must be developed a space for continuous discourse among religious traditions, as well as among the religious and the secular so as to transcend the volatile limitations of the secularist approaches. This would also enable the incorporation of a non-hegemonic place for religion in politics addressing the conflicting legacy of secular ization in public sphere in the West and outside it. If this is not addressed, those excluded may eventually haunt and destabilize the same closures that bring about their exclusion. It is therefore imperative for the international community to consider the support of pluralistic democracy which inevitably might entail support for religious parties rather than propping up secularist political solutions. Minority voices in the new dispensation need to be heard. Remedy through the reconsideration of procedure is deemed insufficient given secularism’s prior assumption of itself as above the fray; marking its domain and associating itself with rational argument, tolerance, justice, common sense, public interest, and public authority (Davie, et al, 2003; Thomas, 2005). It thus derides religion as that which is not. Most secularists refuse to acknowledge the possible functioning of alternative non-secular and yet democratic models of order in the public sphere which could be legiti mate rivals to its dominance (Banchoff, 2007; Davie, et al, 2003; Taylor, 2005). Conclusion Focus on the concept of secularism affords us the opportunity to observe that the current foundation of international politics is far from being neutral or universal given its religious heritages and character to which it seems oblivious. Secularism’s self-confidence in its objectivity and neutrality which then drives its hegemonic aspirations may therefore be a threat to the preservation of global peace and security. It is thus argued that for value pluralism to hold, relations in contemporary affairs including the international public sphere (international relations) must distance themselves from secularist history and especially its connotations and negative perceptions. The secular foundation of modernity, particularly secularism’s assumptions concerning the inevitability of secularization, must be reconsidered and better relations among states and religions fostered in order to strengthen political interdependence and international freedom, as well as to forestall conflicts from conflicting values. The majorities must respect religious freedom but must also grapple with varied traditions such as Islam which incorporate different views of social obligation and personal responsibility – some which are at odds with dominant secular views. Therefore, the secular foundation must be exchanged with a post-secular project in which secularism and religion are considered on equal footing. References Asad, T. 2003. Formations of the Secular, Stanford, CA: Stanford University Press Banchoff, T. (ed.) 2007. Democracy and the New Religious Pluralism, Oxford: Oxford University Press. Bruce, S. 2003. Politics and Religion, Cambridge: Polity Casanova, J. 1994. Public Religions in the Modern World, Chicago and London: The University of Chicago Press Davie, G. 2003. ‘The Evolution of the Sociology of Religion’ In: Michele Dillon (ed.), Handbook of the Sociology of Religion. Cambridge: Cambridge University Press, pp. 61-84. Davie, G., P., Heelas, and L., Woodhead (eds.) 2003, Predicting Religion: Christian, Secular and Alternative Futures. London: Ashgate. Haynes, J. 1998. Religion and Global Politics, London & New York: Longman Hurd, E. 2004, ‘The Political Authority of Secularism in International Relations’, In: European Journal of International Relations, Vol. 10, no. 2 Hurd, E, 2008. The politics of secularism in International Relations, Princeton: Princeton University Press. Myers, S. and P. Brodeur, (eds.) 2006, The Pluralist Paradigm: Democracy and Religion in the 21st Century. Scranton and London: Scranton University Press Philpott, D. 2000. â€Å"The Religious Roots of Modern International Relations.† In: World Politics 52 (January): 206-245. Taylor, C. 1998. ‘Modes of Secularism,’ In: R. Bhargava (ed.) Secularism and its Critics. Calcutta: Oxford University Press, pp. 31-53. Taylor, P., 2005. Freedom of religion: UN and European human rights law and practice. Cambridge: CUP Taylor, C. 2010. â€Å"The Meaning of Secularism,† In: The Hedgehog Review, fall. http://www.iasc-culture.org/THR/archives/Fall2010/Taylor_lo.pdf Thomas, S. 2005. Global Resurgence of Religion and the Transformation of International Relations, London: Basingstoke

Realities of War

Loved and Lost English Literature 108 July 27 2014 War is a patriotic act where one seeks the determination to lead their country. It can be viewed as noble, cruel, inhumane, and can make an individual a hero or a criminal. It affects everyone in a society, hoping loved ones are safe, whether they are the ones fighting in the battlefield or waiting at home. Anthem for Doomed Youth† by Wilfred Owen presents a speaker who criticizes war and illustrates a vivid picture in the readers mind regarding the harsh realities surrounding warfare, including the Allen soldiers and the ones left behind to grieve their losses. Where as W. B. Yeats in Easter 1916 portrays a speaker who conveys an ambiguous attitude in relation to war, they initially seem undecided in their feelings regarding the rebellious revolutionaries who led the uprising, but soon turn to appreciate and appreciate the fallen individuals.Imagery is used to explore and portray complex subject matters; Owen and Yeats illustr ate the harsh realities of war using imagery that incorporates objects seen and used in every day life. All though the speaker's perspectives differ ND they explore warfare from different angles, their use of imagery serves as a powerful tool in emphasizing the positive and negative aspects of war and the side effects on a society.Owen and Yeats both question the necessity of war in â€Å"Anthem for Doomed Youth† and â€Å"Easter 1916† but Owen uses imagery that evokes negative responses to war, whereas Yeats presents an ambiguous perspective through his use of imagery. Owen creates contrary feelings towards the subject of war through his imagery. Contrasting â€Å"Anthem† with â€Å"Doomed Youth† initiates the tone for the rest of the poem, â€Å"Anthem is s youth are typically seen as young children who should be protected and not thrown in harms way, all though in this poem, the use of ‘Doomed' in title creates a completely different meaning.His use of language emphasizes his perspective against the necessity of war by contrasting words such as â€Å"demented choirs† with â€Å"wailing shells† (7) and â€Å"monstrous anger† with â€Å"guns,† (2) all portraying negative images that emphasize on the destructive nature of war, therefore contributing to the speaker's stance against war. In addition, William Kevin Penny states, This quote re-emphasizes that Owens use of detailed imagery was used deliberately so that an audience could effectively grasp the meaningful message he was trying to convey about aspects of war.His contrasting language such as â€Å"anthem† with â€Å"doomed,† and â€Å"monstrous anger† with â€Å"guns† is what makes this message conveyable to an audience. In contrast to Owens poem, Yeats uses imagery to present the speaker's ambiguous perspective, the comparisons made in the lines: Yeats uses the comparisons of death to sleep to reflect the speaker 's ambiguous perspective. Normally sleep is equated with neither, negative or positive emotions, here as death is normally seen in a negative way; yet comparing the two together, reflects the speaker's ambivalent attitude effectively in this poem.Yeats' Contrasting the image of nightfall with death signifies the relationship between the end of day (that happens insignificantly) with the end of a person's life, which normally would be considered significant, yet this reference is suggesting the death resulting from war is unnecessary. The question, â€Å"Was it needless death after all? † reflects the speakers opinion even further, the question mark is inserted to enhance the ambiguity of the beaker, as it implies the speakers uncertain nature.Therefore reflecting the speaker feels the revolutionaries' rebellion is questionable in its nature. Lima Haney agrees with this notion by claiming, â€Å"Easter 1916, Yeats conveys his dismay with the civil unrest and the needless loss of life in his country,† (341) therefore reaffirming that the speaker in this poem questions the necessity of war as it produces fatalities that are unwarranted according to Haney. Yeats is able to represent this stance, using specific language such as ‘needless death,' which also adds to the images that emphasize this notion.Owen and Yeats both use imagery in â€Å"Anthem for Doomed Youth† and â€Å"Easter 1916† to reflect the speaker's perspective on individual's involvement in the war. Owens use of imagery portrays a cynical perspective from a speaker who condemns the actions and stresses the consequences of warfare. Owens speaker stresses soldiers in â€Å"Anthem for Doomed Youth† who have fought in the war and the loved ones who have dealt with losses resulting from war.His use of language creates vivid imagery by comparing the deaths of soldiers to the deaths of cattle. Owen states, â€Å"What passing-bells for these who die as cattle? (Owen 1). This quote reflects the speaker's opinion that soldiers involved in warfare are treated like a herd of animals, and their deaths are no more important than cattle, which are rounded together and killed simultaneously in a slaughterhouse.The line also sets the tone for the rest of the poem through imagery, as soldiers are portrayed in dehumidifying terms, and reflects the negative perspective of the speaker. In contrast to the poetic devices used by Owen, Yeats' use of imagery in â€Å"Easter 1916† describes a speaker who is initially uncertain about the necessity of war, yet recognizes the revolutionaries involved on a heroic level by amortizing them.The speaker, even though ambiguous in their attitude towards war, still feels that the revolutionaries partaking in the rebellion are important enough to â€Å"write it out in a verse,† (Yeats 74) therefore the imagery of a tangible poem recognizes the revolutionaries actions as heroic enough to commemorate them in a p oem that shall be read for eternity, even though the speaker doesn't necessarily agree with the rebellion itself.This notion is further proven when Austin Ride states, † Yeats initially disapproved of the Easter rebels, heir executions won him over to a grudging and ambivalent respect for their accomplishment† (401) similar to my initial statement that through imagery, Yeats uses imagery such as commemorating revolutionaries in a tangible poem to present his speaker's ambiguous perspective on the war, all though he was uncertain in his attitude towards the rebellion, the gesture of the revolutionaries fighting for what they believed in granted them the significance to be viewed as noble and patriotic.Owen and Yeats both use imagery to describe the bloodshed during battles to emphasize the harsh realities of war in â€Å"Anthem for Doomed Youth† and â€Å"Easter 916†. Owen presents imagery that illustrates horrendous warfare conditions that exemplify the con ditions soldiers had to endure. The lines stating, â€Å"Only the monstrous anger of the guns. Only the stuttering rifles' rapid rattle† (Owen, 2-3) refers to the soldier's day-to-day living conditions, which consisted of living in fear with constant chaos from the sounds of gunshots constantly surrounding them, and knowing that at any moment their lives could be over.In comparison to Owen, Yeats also uses imagery to convey the bloodshed during battles to emphasize the harsh ileitis by stating, â€Å"We know their dream; enough / To know they dreamed and are dead,† (Yeats, 70-71) with the use of images of death, and comparing the dreams of the individuals involved in the rebellion to their deaths, illuminates the harsh realities of war; even though they had good intentions, and felt as if they were fighting for a noble cause, their â€Å"dreams† are what finalized their lives; therefore, showcasing the inevitability of warfare.Owen and Yeats' language throughout the poem creates imagery that reflects the effects of warfare and how it not only hurts the individuals involved but the ones who urn from their losses as well. Owens speaker discusses individuals in â€Å"Anthem for Doomed Youth† who have to deal with the loss of loved ones resulting from war. Stating, â€Å"The pallor of girls' brows shall be their pall; / Their flowers the tenderness of silent minds, / And each slow dusk a drawing-down of blinds. † (Owen, 12-14) refers to all the family and friends who have to deal with the horrible losses resulting from war.The â€Å"pallor of girls† signifies the paleness of women from shock and sadness, and ‘tenderness of silent minds† is referring to the silent mourning of family embers and/or friends. The phrase, â€Å"drawing-down of blinds† is also referring to the grieving of loved ones. The use of this everyday object is typically used to represent the end of day, or to be left alone. People use b linds to keep things out, such as sun, or to represent nobody is home or they do not want to be bothered.

What Is Cabin Crew

Who is a Cabin Crew? A Cabin Crew for a commercial flight is a person who is hired and employed by the airline’s authority to work for the airline. A cabin crew is also known as flight attendant, steward/stewardesses , air host/ air hostess. The primary job responsibility of a cabin crew or air host/ air hostess is to ensure the safety of the passengers, assist the passengers and to ensure comfort for them. Job Responsibilities of a Cabin Crew: Though the primary and main job responsibilities of a air hostess / cabin crews is to ensure the safety and comfort of the passengers but they have others responsibilities as well. The list of job responsibilities of a cabin crew are listed below: †¢Ensuring the passengers’ pleasant journey. †¢Welcoming passengers on board and directing them to their seats. †¢Administering first aid. †¢Ensuring that safety and security regulations. †¢Preparation and serving or selling of on-board food and beverage. Making announcements on behalf of the pilot and answering passenger questions during the flight. †¢Assuring passengers to follow the correct emergency procedures. †¢Offering comfort items including magazines, newspapers, blankets, pillows, hot towel service to the passengers. †¢Distributing custom forms on international flights and assist passengers with their proper completion prior to landing. †¢Ver ifying Boarding particulars. †¢Conducting cabin checks every 15–30 minutes, especially during night flights. †¢Checking on the passengers, and listen for any unusual noises or situations. Ensuring all equipment such as life-vests, torches and firefighting equipment are on board, in proper condition & in the right quantity. †¢Reporting any unserviceable or missing items prior to takeoff. †¢Monitoring the cabin for any unusual smells or situations. †¢Maintaining certain precautions such as keeping doors disarmed or open during fueling on the ground. †¢Demonstrating the safety features of the aircraft to the passengers. †¢Assisting the loading of carry-on baggage, checking for weight, size and dangerous goods. Securing the cabin by ensuring tray tables are stowed, armrests down and carryovers stowed correctly, seats are in their upright positions, seat belts fastened prior to takeoff. †¢Checking the lavatory to ensure the smoke detector ha sn’t been deactivated. †¢Checking regular cockpit to ensure the pilot’s health and safety. †¢Ensuring passengers disembark safely at the end of a flight & checking if there is any luggage or baggage left in the overhead lockers. †¢Crosschecking prior to landing. †¢Completing paperwork, including writing a flight report.

Career sales force Essay Example | Topics and Well Written Essays - 750 words

Career sales force - Essay Example Disadvantages The individual agent has to pay his/her own business expenses as they are working temporary for that concerned organization and they are actually hired by some other organization. Possibility of data leakage as more than one organization is being catered. They could be working for more than one company, which mean distribution of resources. Some agents may have favorites, which may affect the work. Independent sales force is expensive as they are working on a project basis. 2. What are the advantages and disadvantages of commission-only compensation versus salary-only compensation The advantage of using commission only compensation is that the company does not have to pay the general employee benefits or fringe benefit but has to pay certain percent on the sale of each product and the disadvantage is that their initial cost is too high as rest of the overhead costs are not covered by the organization. The advantage of using salary only compensation is that they are not highly paid but get all the employee benefits and are paid a fixed amount of monthly salary. The disadvantage is that the company has to pay all the business expenses. 3. What problems do you see with JPF's sales force strategy and structure decisions For career sales force it takes too long to hire and train, and bringing them up to the necessary productivity levels and one of every seven or eight recruits actually succeeds in the insurance business. Independent agents were too costly. There were also some IMOs that were "recruiting only", that is, they recruited agents but did not provide any of the administrative support for the agents. Need for more SVP's to maintain the targets. One SVP is catering all the products and all types of customers at the... The levels of career sales forces succeeding in insurance business was low. This information was derived from the scenario given. The reason for less success rates was that the career sales force may have skills to do the tasks but not an expert at it. The advantage of using commission only compensation is that the company does not have to pay the general employee benefits or fringe benefit but has to pay certain percent on the sale of each product and the disadvantage is that their initial cost is too high as rest of the overhead costs are not covered by the organization. The advantage of using salary only compensation is that they are not highly paid but get all the employee benefits and are paid a fixed amount of monthly salary. The disadvantage is that the company has to pay all the business expenses. For career sales force it takes too long to hire and train, and bringing them up to the necessary productivity levels and one of every seven or eight recruits actually succeeds in the insurance business. Jefferson Pilot Corporation has been using territorial sales force as their means of expanding rapidly.

Marketing Dynamics Essay Example | Topics and Well Written Essays - 3250 words

Marketing Dynamics - Essay Example This essay is developed in order to understand marketing dynamics of the green marketing and consumers. There are various consumer concerns which are impacting the decision making process and buying behaviour of consumers. Organisations need to understand these patterns in order to identify threats and opportunities and develop strategies according to that. There are various macro environmental factors which influence green consumer. These factors can be related to the infrastructure of the company, use and wastage of resources of the company, final product, recycle ness of the product and the work environment it has been providing to its employees. The case study in the paper analyses the Hewlett Packard efforts for the environmental and green marketing has created value for Hewlett Packard, industry and society as a whole. The efforts of Hewlett Packard company have been taken well by the stakeholder communities. It has been able to create a sustainable brand value through this. It took initiatives and efforts to gain attention of competitors and policy makers for the environmental friendly concerns. It is summed up that all its efforts have been focused toward its final consumer. The researcher also states that the focus of consumers has been toward the environmental and eco-sensitive factors as well along with the product and value a company offers for the price consumer is paying. The number of customers and consumer are increasing who are more aware and concerned about the environment.

Men, Women, Sex, and Darwin Essay Example | Topics and Well Written Essays - 500 words

Men, Women, Sex, and Darwin - Essay Example Both have some kind of libido and sexual attraction toward the other sex. Men want women and women want men. That is why it is natural for them to marry and bear children. This is what produces generations. This is an illogical argument from men’s side that they will have more relations with many women because they are more sexually active than women. However, this is true that men get indulged in more sexual relations because they have less control over their sexual impulses. On the other hand, women tend to have more control over their sexual urges and are farsighted. They need stable relations. So, they tend to be sexually reserved (Nichols 12). Hence, it is not a matter of difference in sexual drive in both the sexes, but the difference in controlling power that make them get involved in more or fewer sexual relations. Polygamy makes a woman believe â€Å"that she alone will not satisfy him. He requires others. She is inadequate†, writes Boteach. Polygamy also gives rise to many social problems like rape, women trafficking, and prostitution (Zeitzen 172). Moreover, the author writes that women love older men because they have the lesser ego and are more resourceful. However, most women would want a younger partner because they want a relationship on which they can depend for their whole lives. When they will marry older men who will die soon, they will have no one to rely on for finances and protection. So even if younger men have higher egoistic issues and are less powerful financially, still most of the women would like to have young partners for relationships and marriages. The author also writes about gays and lesbians. It is right that they have biological faults in their brains that make them behave a certain way that is not in accordance with nature, still, we must also consider the fact that women tend to hate men for their infidelity, which is why they want to build relationships within their own gender.

Character and Narrative Function of Nicodemus Essay

Character and Narrative Function of Nicodemus - Essay Example "Word of God" reveals Light and darkness goes away. Raymond Brown also writes, "The prologue is a hymn, a poetic summary of the whole theology and narrative of the Gospel, as well as an introduction".2 The result, for Brown, is that "we have a union of wisdom and God's word, a divine person uncreated and existing with the Father." Throughout, from verse 1 to 16, dialogues are centring on this theme of realising knowledge, virtue, truth, Father, Mother, Son, God and Word. The nature of these dialogues is such that they constitute the real essence of knowledge, truth and the Bible. It is this "Word of God" which appears initially to be mystical and mysterious! While, in reality and scientifically, this Word of God is the practical way to delve deep into one's inner self for becoming one with Truth. Knowledge or Truth is there for all of us to see from within. Books and modern science of information and technology cannot help obtain it. One has to see it with eyelids downwards and vision upwards. That is why these dialogues are the essence of Bible. When Jesus says, "Verily, verily, I say unto thee, except a man be born of water and of the Spirit, he cannot enter into the kingdom of God", it is yet another scientific hint to Nicodemus about seeing and realising God.3 It is after hearing the musical sound of Word of God and imbibing the Spirit that one not only experiences but also starts conversing with God. This is how every human being descends upon this spaceship earth from a Mother's womb to go finally for the second birth from the Word of God. Then such a twice born becomes Son of God!4 Necodemus is a leader who has read scriptures and laws for so many years. His behaviour has also been considered righteous. He asks Jesus quite a few questions. He does not grasp what Christ says at that instant. For Jesus, one is wrong until one is born again. This difficult for Necodemus to believe for he finds it hard to see that he has been in the wrong. Despite this apparent disbelief, Jesus bestows Word of God unto Necodemus. After receiving the Word of God, he does not ask much. He now listens to Christ and also Author's Last Name to others who were countering Jesus. He looks on under the spell of his re-birth! Even after crucifixion of Jesus, Necodemus buries Christ in the grave. What Necodemus has learnt from Christ We are all supposed to learn only that from Jesus. Howsoever we may interpret all teachings of Christ in Chapter 3 of the Gospel of John; certain view-points emerge very clearly. Despite several different versions of Bible and Gospel, His fundamental teachings are beyond reasonable dispute.5 Jesus Christ is bestowing upon us through Necodemus several pathways to light and Christian way of life. This is made available in John 3: 1-16, especially through the character of Necodemus. His initial scientific inquisitiveness, later tranquillity; his earlier hypocrisy in learning laws and going to temples and later equanimity of keeping quiet even when Jesus was being crucified. Major lessons that emerge from the concerned chapters of Gospel of John are mainly five, namely, 1. Science of God

Business Strategic report of Peets Coffee and Tea Research Paper

Business Strategic report of Peets Coffee and Tea - Research Paper Example Peet’s coffee competes with smaller coffeehouses such as Tully’s and Caribou Coffee. For it to gain an upper hand, Peet’s coffee should differentiate its products from those of its competitors. It can achieve this by selling itself to the consumers as a memorable experience. Moreover, it should focus its coffee business to a single distribution channel, for instance, the grocery. As a result, this would enhance the company brand awareness in those areas. The current recession in the US economy could severely affect Peet business since sales revenue based on luxurious coffee brand depends entirely on consumer confidence.Peet coffee focuses on the production of high-quality coffee products. It is known for its introduction of dark roasted Arabica coffee in the US market. The company has one of the finest group of roasters who are considered to have great mastery in their craft after undergoing three of training. Peet runs its roasting activities in a recently opene d facility in California. The facility was developed in a design that conserved energy and had minimal environmental impact.The company has managed to attract and maintain a large group of loyal consumers who call themselves the â€Å"Peetnicks† although the term as evolved to include consumers that adore quality coffee and tea. Peet coffee has a wide variety of signature blends such as French Roast, Espresso Forte, Fair Trade Blend, and Arabian Mocha-Java. Its stores located in most parts of the country offer 2-hour free wireless internet for its customers.

Divorce Essay Example | Topics and Well Written Essays - 500 words - 5

Divorce - Essay Example But it is only a background: each divorce has own main and accompanying reasons and motives. Divorce doesnt happen unexpectedly. As a rule it is preceded by the period of the conflict relations in a family. The thoughts about the divorce reflect the degree of satisfaction with the relationships in a family (Simons, 1996). Till 1980s sociologists believed that women suffer from divorce more than men (material difficulties, looking for a job, taking care of children, limited opportunities to get a new family, etc.). Since 1980s psychologists came to the conclusion that the men need marriage even more, than women. â€Å"Nearly all people enter marriage with the hope and expectation that their marriage will be a lifelong, mutually rewarding relationship. So it’s not surprising that divorce is a painful experience for almost everyone† (What are the possible consequences of divorce for adults?) .Their dissatisfaction with loneliness is sharper and longer. Men have more opportunities to find a new partner, but many of divorced men stay alone. After divorce the budget of a man is reduced. Moral damage is connected with the restriction of opportunities to see the children. Divorced women strongly suffer from the feeling that they are not needed any more. They perceive emotional difficulties of divorce more intensively, but come to psychological balance rather quickly (Bianchi, Subaiya, & Kahn, 1999). The strength of suffering of the divorced spouses depends on the unexpectedness of divorce. The one who was offered to divorce suffers more. Aged people get a bigger trauma, than young, because for them it is more difficult to adapt to new life. Among newly divorced men and women the level of alcoholism, physical diseases and depressions is higher that often is a direct result of change of life after divorce. However, for some people divorce is a desired relief, which brings freedom from restrictions, duties and sincere

The Various Present Day Marketing Perspectives Essay

The Various Present Day Marketing Perspectives - Essay Example E-marketing being a marketing perspective of the current time especially with the advancement of technology has come to be appreciated as a vital tool in the general marketing initiatives of an organization. As time goes by and technology advances e-marketing also changes and so are the approaches to achieving marketing goals and objectives. Currently, there are the mobile technologies like the 3G and PDA’s that have come to shape e-marketing and push the marketing arena to a higher level by incorporating electronic communications technology (Kalyanam 2009). Organisations need to take advantage of this marketing aspect and use the internet to distribute their products, enhancing good customer relations, advertising of products offered and to collect various responses from customers and other stakeholders through comments. An organization should incorporate into their marketing plan various e-marketing tools in order to expand their marketing horizons. In planning for this the organization needs to do a thorough audit in regards to SWOT analysis, analyze the SMART e-marketing objectives, e-marketing strategies, develop tactics that entail the e-marketing mix and thereafter evaluate the e-marketing pan performance to look into various successes and faults (Kalyanam 2009). The field of marketing has been one marred by allegations of failure to uphold ethics in conducting marketing activities like advertising and promotions (Horowitz 2005). One of the major ethical issues relates to pricing strategies that organizations put in place in order to ensure the competitive advantage over the rest. This is a practice well done by big companies and more so multinationals against smaller companies venturing into the same market. Some of the strategies employed are price skimming, bid rigging, and price fixing among others. The pricing strategies woo consumers more than others since the baseline of selling and buying are the price tag of a service or a commodity.  

The Significance of Organizational Structure Assignment

The Significance of Organizational Structure - Assignment Example The values of the employees must likewise be aligned with those that the organization is trying to promote. All these characteristics are evident in how the FMC Aberdeen facility manages its daily affairs. Judging from how the employees effectively interact with each other and with the members of the management, one can easily that the FMC Aberdeen facility has effectively established a strong organizational culture. There are various factors to consider when trying to restructure an organization. These same factors are likewise important considerations when one makes an attempt to redefine the culture that prevails in the organization. With regards to Kenneth Dailey's efforts to parallel FMC Green River's organization with that of FMC Aberdeen, he bears in mind that doing so will not be easy. For one, the prevailing structure in the facility that he manages has been in place since the facility opened. Moreover, restructuring the organization will require major changes in various aspects of how the FMC Green River facility is run. However, such a task is not impossible to complete. There are certain steps that must be taken to ensure the successful restructuring of the FMC Green River organization.One of the strategies that Dailey must consider implementing is the greater involvement of employees in all stages of decision-making. This strategy is effective and valuable for several reasons. For o ne, when employees participate in various stages of the process, they feel that they are more valuable to the company. By doing so, the management will be able to increase the job satisfaction of employees. Various studies have proven that when employees are highly involved in the organization, they are more motivated to perform and thus, they become more productive. Furthermore, increasing employee involvement is a vital strategy to consider because employees usually know more about the processes in the company. Their input is vital to the creation of various organizational strategies. They are the ones who have hands-on experience in the company. As such, their input is valuable to the planning and implementation of various decisions regarding the operations of the company.Another important strategy that Dailey must consider is the improvement of communications between employees and management. As previously stated, employees can provide valuable ideas with regards to company oper ations. Likewise, more open communication channels will facilitate the exchange of information between employees and management. If an organization is to retain a strong culture, communication between its members must not, in any way, be hindered. Everyone must feel as if they are valued in the organization. As such, they must be provided equal access to voicing out their thoughts and ideas.

Year of Wonders Essay Example for Free

Year of Wonders Essay â€Å"I wished to know how things stood in the world†. For Anna, the year of the plague is about a journey from ignorance to knowledge. Discuss. In the extraordinary novel, Year of Wonders, Geraldine Brooks exposes the difficult yet admirable life of Anna Frith, trapped in a community caught in desperate times. As the plague strikes this small village, ignorance and a fear of the unknown become dominant sensations in Eyam in 1666-1667. Anna is completely unaware of the opportunities to grow and succeed that surround her as she struggles with uneducated parents throughout her childhood. London Tailor, George Viccars, opens Anna’s eyes to the world, inspiring her to learn more about herself and the way in which the world works after bringing the devastating illness known to Anna as, â€Å"God’s wrath made manifest† to the village. Anna works hard and dreams of finding a cure for the plague after the loss of her two sons. Anna turns to herblore and together with motherly-like figure Elinor, the pair study together after initially not being â€Å"interested† in such beliefs. Anna then goes even further, extending her knowledge in the health area after delivering a child by pure instinct. This is the first of many as from this Anna gains in confidence. She slowly begins to improve her understanding of father Josiah and step mother Aphra and why they came to be how they are, although still despises them for their oblivious actions. However it is at the novel’s conclusion, when Anna flees Eyam due to revealing circumstances that she finally recognizes her ignorance to the world she has been living in. She is able to see most clearly her abilities and skills that have been withheld from her due to an uneducated life. It is at this point when she realizes, â€Å"I was alive, and I was young, and I would go on until I found some reason for it†. A child’s upbringing can shape their experiences for the rest of their life; this was the case for Anna Frith. Anna never got to familiarize herself with a normal childhood, brought up by her father Josiah Bont whom she witnessed kill her biological mother at a young age. She was married off to Sam at the tender age of fifteen years old under the instruction of her father. Anna was ignorant to the world around her, as she didn’t know any better. A â€Å"timid† girl, Anna despised her father stating â€Å"he loved a pot more than his own children†. This situation worsened when Josiah married new wife Aphra, who looked down upon Anna. Anna has the clear view that, â€Å"to my stepmother Aphra, I was always a pair of hands before I was a person, someone to toil after her babies†. She taught Anna nothing but how not to care for you own children believing it was â€Å"ill fortune to love a child until it walks and is well grown†. Anna was easily confused at this and wondered how Aphra could think so. If it wasn’t for a natural motherly instinct in Anna, she may well have followed in Aphra’s footsteps unwittingly. Anna never knew she had the ability to stand up to her father and is very conservative about her opinions of him although she trusts her own decisions. The arrogance and plain ignorance of Josiah Bont led to Anna’s childhood being very uneducated and undesirable, resulting in Anna not being well prepared for the years of devastation to come. Anna discovers a wider world the minute deadly disease is brought into her life. It is London tailor George Viccars, bearer of the plague, who opens Anna’s eyes to world beyond Eyam. When Viccars arrives at Anna’s croft, â€Å"he brought the wide world with him†. Anna had not had a man of any real significance in her life since the death of Sam, until the arrival of George Viccars. He showed her that there was more to life than everyday chores in a small village. Captured by his talents, Anna begins to realize the opportunities to learn that surround her. Seeing the work of Viccars and hearing the stories of his life, Anna, â€Å"wished to know how things stood in the world†. Anna is devastated at the death of Viccars, and it is at this point in the novel where she learns of the plague as a fatal disease. Although the plague spells the end of a lifetime for many villagers in Eyam, including Anna’s two sons, it is the beginning of a new life for Anna. Her first instinct is to help in as many ways as she can, attending the dying bedside of all sufferers, caring for widowed wives and orphaned children. However she does not only wish to care for the ill, but dreams of finding a cure to stop the small pandemic. She approaches the ever intelligent Elinor, who inspires her to learn. Anna expresses, â€Å"when she had discovered that I hungered to learn, she commenced to shovel knowledge my way†. The plague intrigues Anna, as the reader observes her transformation from being completely illiterate to becoming deeply involved and gaining a slightly better understanding of the way the human body functions. Together Anna and Elinor research further into a mysterious practice known as herblore. Anys and Mem Gowdie are seen as the â€Å"witches† of Eyam, which ultimately leads them to their death. For Anna however, she believes the work of the Gowdie’s was innocent, and has a strong desire to keep the ractice of herblore alive. Anna openly shares that she never had a close relationship with Anys, yet before she was murdered, the pair bonded. It is when Anna learns of Anys’ relationship with George Viccars, which intrigues Anna to get to know Anys and learn of her beliefs and values. Anys teaches Anna that it is acceptable to be independent. Anys believes she was, â€Å"not made to be any man’s chattel† and following this Anna admires her for, â€Å"listening to her own heart rather than having her life ruled by others conventions†. The plague’s devastating effects require Anna to research herblore. Together with Elinor, the duo explore and grow in this area of expertise together. Anna is able to quickly grasp many herblore concepts and invent new herbal remedies in hope that each new one may be a good treatment for the plague. Anna goes on to deliver several children in the area. At first she delivers a baby with no experience only motherly instinct. Over time, she develops the skills necessary to repeat this many times. With the help of Elinor, Anna begins to learn and see the world as a bigger place, as well as have better understanding of it through education brought about by the plague. When it is revealed to her that Michael Mompellion had mistreated Elinor, Anna has the knowledge of the wider world to make the decision to flee Eyam. Although well educated, Michael Mompellion reveals a dark secret that tests Anna’s awareness and knowledge. When it is exposed to Anna that Michael had been denying Elinor sexual desires as punishment for her aborting a child when she was younger, Anna is shocked. She is forced to cope with the fact that the man who she had admired since being the Rector of the village, had betrayed her, â€Å"beautiful friend, full of affection, made for love†. Although this doesn’t sit well in Anna’s mind, it uncovers much confusion for her. She comes to the realization of why she had never seen Elinor and Michael touch and concretes in her mind that Michael is a man of very strong beliefs. Anna comes to an understanding of why Michael punished Elinor in this way, as he believed it was almost too difficult to, â€Å"atone for a life†. Anna loses her faith in Michael but does not lose hope in her life to come as she flees Eyam with adopted child Aisha, biological daughter of Mrs. Bradford. It is the beginning of the end at this stage of the novel for Anna as she leaves her hometown after dealing with the plague and much death, to create a new life full of joy and hope. It is in her new Muslamic country where she meets husband Ahmed Bey, whom she marries in order to be able to stay under his roof and learn medicine. Ahmed agrees to this as he needs female doctors to deliver children as husbands do not let him do it himself. Anna continues her studies and grows in her literacy skills. It becomes apparent that by this stage Anna has set herself up in the world with a good standard of knowledge and education. It is clear that by the end of the novel, Anna Frith underwent a journey from ignorance to knowledge. From living in the small village of Eyam with no direction given to her by her parents, Anna overcomes the plague and its terrible effects by being eager to learn. She develops intellectually during the novel, learning how to read and write from scratch, as well as researching remedies and delievering babies. By the conclusion of the novel, Anna is a well-educated young woman, aware of the opportunities and world around her.

Impact of obesity on womens health during pregnancy

Impact of obesity on womens health during pregnancy Obesity is a clinical term used to describe excess body fat. The most common method of measuring obesity is the Body Mass Index (BMI). BMI is used because, for most people, it correlates with their amount of body fat. It is calculated by dividing a persons weight measurement (in kilograms) by the square of their height (in metres). a BMI of 30 or above means that person is considered to be obese (DoH, 2010). Rising rates Obesity is an increasing phenomenon worldwide. In 2008, the Health Survey for England (HSE) data showed that 61.4% of adults (aged 16 or above) in England were overweight and of these 24.5% were obese. They found this was an increase since 1993. In pregnancy- In pregnancy the incidence is around 18-19% in the United Kingdom (Kanagalingam et al, 2005). Between 2004 and 2007, 15% of all UK maternal deaths occurred in women with a BMI of more than 35, half of which had a BMI of over 40. Fifty-two per cent of deaths occurred in women with a BMI of over 25, which is classed as over-weight (Lewis, 2007) Dangers and complications- Obesity is a common risk factor in many conditions, especially metabolic (e.g. type 2 diabetes), circulatory (e.g. cardiovascular disease) and degenerative (e.g. osteoarthritis). For women, the risk of gynaecological complications, like endometrial cancer, infertility, menstrual disturbances and ovulation disorders, increase if the woman is obese. There are many significant risk factors during pregnancy that are affected by obesity. These include early miscarriage, gestational diabetes and pregnancy hypertension/pre-eclampsia (Andreasen et al, 2004/Duckitt et all, 2005/Erez-Weiss et al, 2005/Shaw et al, 2000), venous thromo-embolism and anaesthetic problems, e.g. tracheal intubation or epidural/spinal insertion (Irvine et al, 2006). If maternal complications develop the fetus/neonate is also at risk of neural tube defects (Shaw et al, 2000), late still birth (Irvine et al, 2006) and neonatal death (Kristensen et al, 2005), fetal macrosomia (Yogev et al, 2005), fetal trauma and neonatal unit admissions (Irvine et al, 2006). Obesity also causes issues pertaining to the value and reliability of certain aspects of care during the antenatal period. These include difficulties in performing amniocentesis (Irvine et al, 2006), difficulties in achieving venous access, difficulties in performing abdominal palpation (Farrell et al, 2002) and difficulties obtaining ultrasound data for fetal anomalies and growth (Martinez-Frais et al, 2005). There are significant risk factors due to obesity during the intrapartum period. These comprise increased rates of prolonged labour (Vahratian et al, 2004), risks associated with macrosomia e.g. shoulder dystocia (Irvine et al, 2006/Andreasen et al, 2004), increased rates of operative birth (Irvine et al, 2006/Fraser, 2006), especially for primigravida (Dempsey et al, 2005), difficulties in undertaking instrumental and operative procedures (Irvine et al, 2006/Andreasen et al, 2004) and difficulty siting an epidural or spinal for labour or caesarean section (Irvine et al, 2006). Postpartum related obesity issues consist of longer post-operative recovery times and increased rates of post-operative complications, e.g. infections of wounds and urinary tract (Irvine et al, 2006). Women who are obese during pregnancy exhibit a tendency to retain fat centrally on their abdomens postnatally, which may results in increased morbidity and mortality later in life (Soltani et al, 2002). Contraception choices will also be influenced by the presence of complications. Whilst out on my community placement, I was involved in the care of a woman who had a BMI of 52. We were caring for her postnatally after an elective caesarean section. Most likely due to her weight, the surgeon chose to use metal skin clips on her wound, rather than a suture (Irvine et al, 2006). On day five postnatally we were due to remove alternate staples. However, we could see the wound was still gapping and not fused closed so we left them for one more day. On day six we returned and removed the alternate clips with no problem. Irvine et al (2006) recommend an interrupted suture or skin clips on the basis that if a small haematoma or a localised area of infection develops, a few clips/sutures can be removed to aid resolution. When we revisited the woman on day eight, we found the wound to be very red, oozing puss and giving off a very offensive smell. The woman simply could not get any air to the wound, due to the over-hang of her stomach on to the wound. Even whilst lying down, the stomach still covered the area if it was not held up and supported. I feel this was an important factor to her getting a wound infection. Due to the over hanging of the pannus, women are significantly at increased risk of wound infection even if given postoperative prophylactic antibiotics (Irvine et al, 2006). Discuss differing health promotion strategies according to context of the case study Obesity levels in England have currently reached epidemic levels and Suffolk is consistent with this. Suffolk is below the average obesity level, but this varies across the county (Transforming Suffolk, 2008). A new project has been launched, called Healthy Ambition Suffolk to make Suffolk the healthiest county in the UK by 2028. Part of this includes tackling obesity. Governments 5 a day scheme In January 2009, the Government began a campaign in response to the rising rates of obesity. Change4Life is Englands first ever national social marketing campaign to promote healthy weight and supports the overall Healthy Weight, Healthy Lives strategy. One of Change4Lifes recommendations is to eat 5 A DAY as part of a healthy balanced diet (DoH, 2010). Eating at least five portions of fruit and vegetables everyday seems valuable, however it is hard to see exactly how this will help with the fight against obesity, unless it is thought that consuming more fruits and vegetables will transfer calories from other sources. Healthy start vouchers The Government has also introduced another health promotion strategy called Healthy Start. This consists of vouchers with a monetary value which can be used against fresh fruit and vegetables, fresh milk and also infant formula. Not every woman will be able to claim these, they are income assessed and women need to fit certain criteria (DoH, 2006). Dietian/nutritionalist referrals In accordance with the National Institute for Health and Clinical Excellence (NICE, 2010), pregnant women with a body mass index of more than 30 will be under consultant led care and receive any additional care they require. Midwives should refer women to a dietician for assessment and advice on healthy eating and exercise. However, they should not recommend weight-loss during pregnancy (NICE, 2008). In 2003, a report on obesity by the House of Commons demanded six other government departments joined forces. These departments were: Department of health: Main responsibility as obesity is a public health issue. Department of culture, media and sport: For promoting sports and physical activity. Department for education and skills: To ensure that children get adequate physical education at schools and have access to food at schools. Department for transport: For making healthy transport policies to encourage cycling and walking. Department of environment, food and rural affairs: For farming and produce of healthy food. Department of trade and industry: For food manufacturing and retail industry Analyse concepts of poverty, disadvantage and inequality and the impact on childbearing women, babies and their families. There is evidence that maternal obesity is related to health inequalities, particularly socioeconomic deprivation, inequalities within ethnic groups and poor access to maternity services (Heslehurst et al 2007). Healthy food is often more expensive and gyms facilities and fitness classes are not readily available for low income families. Analyse and reflect upon the role of the midwife and other professionals in their contribution to the public health agenda The Faculty of Public Health define public health as the science and art of preventing disease, prolonging life and promoting health through organised efforts of society (Acheson, 1988). Public health is about promoting physical, mental or emotional well-being by inspiring, educating and empowering the public to stay healthy (CSP, 2010). Midwives play a very important role in achieving this. When initially booking women for their pregnancy care, if there are any health concerns the midwife should advise and refer to other health professionals if necessary. The role of the midwife has evolved in recent years with more emphasis on a public health role (DoH, 1993). It is reasonable to expect that midwives should have a working knowledge of the effects obesity, as well as other common public health issues, including teenage pregnancy, drug and alcohol abuse and smoking. They should have an understanding of the common risks associated with obesity and what they should be able to offer by way of support (English National Board, 2001). The Saving Mothers Lives report (2003-2005) carried out by the Confidential Enquiry into Maternal and Child Health (CEMACH) recommends that obese women should receive help to lose weight prior to conception. However, this is not always possible. I believe the Government are currently taking the correct steps to combat obesity. Whilst working on community and undertaking booking appointments, I have not actually seen women being referred for high BMIs. This is due to my Trust not taking a womans height and weight at the booking appointment so their BMI is unknown. These details are recorded when the women go for their 12 week dating scan. Therefore, referrals for high BMIs are carried out from the antenatal clinic. As midwives, we are used to managing women with complex needs in partnership with other agencies. I believe it is working within the multi-disciplinary team which gives the best care to women. The Royal College of Midwives (RCM) surveyed midwives and new mothers, which were published during Midwifery Week 2008. They showed that due to the shortage of midwives women are being short-changed on essential public health services and advice and are not getting the level and quality of service needed in areas such as obesity, smoking cessation, breast feeding and alcohol intake. The level of help that obese pregnant women are receiving is a cause for concern. Only 8% of women were offered help and advice, while the amount of women who said they would have liked to have had the service was 30%. The midwives surveys supported these findings, with only a fifth (22.5%) stating that they are able to offer or run obesity clinics, and 71% saying their Trust do not run them (RCM, 2008).

The Benefits And Challanges Of Accrual Accounting Versus Cash Accounting Application Accounting Essay

The Benefits And Challanges Of Accrual Accounting Versus Cash Accounting Application Accounting Essay ABSTRACT This paper propose a depth understanding and critical evaluation of the benefits and challanges of accrual accounting versus cash accounting aplication for budgeting and reporting in Municipal Council of Kota Kinabalu, a local government in Malaysia. Motivation of this paper is drawn on the potential benefits of accrual accounting in budgeting and financial reporting of a local government as empirically established in other countries. However, despite the success stories of accrual accounting aplication in other countries, it has yet to be fully replicated in Malaysia. The expected contribution of this paper are; (i) Critical evaluation of financial management and reporting practices of local government in Malaysia; (ii) Empirically analysing the benefits and limitations of cash versus accrual accounting application in budgeting and accounting transaction of a local government, the case of DBKK; and (iii) Contributing to enrich the literature and body of knowledge of local government accounting practices in Malaysia. Keywords: Budgeting, Financial Reporting, Accrual Accounting, Local Government, Malaysia INTRODUCTION Motivation for Research The government manages its financial economic activities through public accounting. Public accounting systems aim at authorizing and recording cash receipts and expenditures in respect of an agreed budget. In most countries, it is not consistently regulated. There are two types of approach in public sectors financial reporting which are cash accounting and accrual accounting. In Malaysia, cash and modified cash is the current basis adopted by the Malaysian government. Malaysian government has also made a move in implementing the accrual accounting for public sectors (Abdul Samad, 2001). This is because accrual basis of accounting generates better quality of financial information and this information is necessary for the discharge of accountability and better decision making by internal management (Sutcliffe, 2001). Moreover, the traditional cash accounting system adopted in many countries is perceived as no longer satisfactory (Abdul Samad, 2001). Many countries like Australia, New Zealand and Canada have fully implemented this accounting reform in their government accounting. As for Malaysian context, according to Abdul Samad (2001), by looking at the experiences of the countries that had undergone reformation in the public sector, it could be concluded that the major demand for the push to accrual accounting is the growing demand for a greater transparency and better performances of the government sector and the companies controlled by the government. The objective of this study is to investigate and critically evaluate the benefits and challanges of accrual accounting versus cash accounting aplication in Municipal Council of Kota Kinabalu (DBKK), a local government in Malaysia. Arrangement of research proposal is as follows; the next section will discuss about the philosophical background related to Public Sector (PS) as well as accounting standards employed by them. This is follow by empirical analysis of cash vs. accrual budgeting and accounting application in PS. This expected to sheeds a light on identifying the potential research gaps. Following this is the research questions and contributions which are designed based on the identified research gaps. The final part of this paper summarises the research methodology and structure as well as research planning. PHILOSOPHICAL BACKGROUND Defining Public Sector in Malaysia Public sector is part of the economy concerned with providing basic government services whether federal, state or local/municipal council. Components of Public Sector in Malaysia is categorised into three tiers of government namely; federal government, state government and local government (Fatimah et. al., 2008). Public sector organisations exhibit a variety of social, economic, political and legal characteristics (xxxxx). Figure 1: Components of Public Sector in Malaysia The federal government s the highest tier of the government, which comprises of the minsitries, departments and public enterprises. Ministris are the highest boy in the federal administratives followed by government department/agencies which responsibles for implementing government policies. While, a public enterprises can be classified eiher as a statutory or non-statutory bodies. State government is the second tier of the government, which comprises of ministries (for Sabah and Sarawak only), department and public enterprises. The administrative mechniery of the State is headed by the State Secretary. The local government is in the third tier of the government hierarchy in Malaysia. The local government is governed by the Local Governmen Act 1976. By virtue of Section 2 of this Act, local authority mean any City Council, Municipal Council or District Council. In Malaysia, the power of the decision making is transferred to the local authorities administer their respective areas. In respect to the accounting management, Section 9(2) states that the local authority shall furnish the State Authority with such returns, accounts and other information with respect to the property and activities of the local authority. The Malaysians Public Sector Accounting Theory and Practices Accounting has been generally defined as the system of identifying, classifying, recording, summarising, analysing and reporting of financial data and information of an organisation in accordance with the accepted principles, concepts, conventions, standards, and regulation (Fatimah et. al., 2008). Public sector accounting is different from private sector accounting. Accounting and financial reporting for public sector are based on distinctive concepts, standards and procedures designed to accomondate their environment and needs of their accounting information users (Fatimah et. al., 2008). In Malaysia, the public sector accounting system is designed to comply with the Federal Constitution, statutory and other legal requirements. In general, the public sector uses fund accounting where seperate accounts are maintained for each fund so that limitations and resrictions placed on use of the resources allocated can be properly monitored. The government financial system and procedures can be devided into two categories namely financial procedures and non-financial procedures. The financial procedures related to the finance and accounting of public funds. While, the non-financial procedures on the aspects including finance and accounting. The government financial system and procesures are based on; (i) Federal Constitution, (ii) Financial Procedure Act 1957, (iii) Treasury instructions, (iv) Treasury circulars, (v) Government Accounting Standards, and (vi) International Public Sector Accounting Standards (IPSASs). The Government Accounting Standards (PPK) has been set p by the Accountant General Department since 2002. Its objective is to prescribe the standards and the basis for preparation of government financial statements in accordabce with the requirements of the Federal Constitution and the Financial Procedures Act 1957 (Revised 1972). According to the Public Accounts 2006, the Accountant General Department has issued the following PPK; Table 1: PPK Particulars Issued On Effective for Financial Year 1 Government Accounting Policies November 2002 2003 2 Presentation of Financial Statements May 2004 2005 3 Consolidated Revenue Account May 2004 2005 4 Consolidated Trust Account December 2004 2006 5 Consolidated Loan Account December 2004 2006 6 Investment December 2004 2006 7 Cash December 2005 2007 8 Statement of Memorandum Account December 2005 2007 9 Foreign Exchange June 2007 2008 10 Government Grant June 2007 2008 Source: Public Account 2006, as cited in Fatimah et. al., 2008 Basis of Accounting The Federal and State Government have been adopting modified cash basis of accounting in the preparation of the annual financial statements where expenditures incurred in the old financial year but not yet paid will be paid in January of the new financial year and are reported as expenses for the old financial year. As for the Local Government, Statutory Bodies and Government Linked Companies, they have been adopting accrual basis of accounting in the preparation of the general purpose financial statements. Types of accounting systems The bases of accounting systems are generally classified into four broad categories: cash, modified cash, modified accrual, and full accrual. This classification refers to the accounting principles that determine when the transactions or events should be recognized for financial reporting purposes. Problem Statements Traditionally, governments used to deploy input-based budgeting systems and cash-based accounting systems. However, these systems do not provide information that is necessary for a government to operate efficiently and effectively (Hoek, 2005). Despite the potential benefits of the accrual system in promoting financial efficiency and accountability (Wynne, 2004; xxxx; xxxx; xxxx), still not all government agencies have implemented this system and empirical research have established evidence on why some countries have not done so (Wynne, 2004; xxxx; xxxx; xxxx). Additionally, no cost benefit study has been undertaken on the move to accrual based accounting (Wynne, 2004). In Malaysia, in line with the financial budgeting and reporting reforms in public sector, government has also made a move in implementing the accrual accounting for public sectors (Abdul Samad, 2001). This is because accrual basis of accounting generates better quality of financial information and this information is necessary for the discharge of accountability and better decision making by internal management (Sutcliffe, 2001). Moreover, the traditional cash accounting system adopted in many countries is perceived as no longer satisfactory (Abdul Samad, 2001). Empirically, many research on accrual accounting have been carried out in western countries such as New Zealand, Australia, Finland, Greece, Denmark, Sweden and United States (Hoek, 2005; xxxx; xxxx; xxxx), but few researches have been done covering public sector in Malaysia. Based on the identified problems and motivated to carry out this research to determine whether local authorities have fully adopt the accrual accounting in recording the income and expenditures. This research is expected to contribute to the enrichment of body of knowledge in the area of Local Government Accounting Practices specifically in Malaysia. Research Questions The main research questions of this study are as follows:- RQ_1: Understanding of accounting prnciples and practices of DBKK RQ_2: Investigation of current accounting systems used by DBKK RQ_3: Adoption of cash vs. accrual budgeting and accounting in DBKK. What are the problems? RQ_4: Will accrual accounting improves the financial performance of DBKK? RQ_5: Cost-Benefits analysis and program implementation design of accrual accounting implementation in DBKK. Research Contributions Critical evaluation of financial management and reporting practices of local government in Malaysia. Empirically analysing the benefits and limitations of cash versus accrual accounting application in budgeting and accounting reporting of a local government. Comprehensive program implementation design for implementation of accrual-based accounting in local government. Contributing to enrich the literature and body of knowledge of local government accounting practices in Malaysia. LITERATURE REVIEW This section will discussed the empirical findings of previous papers related to the application of Accrual Budgeting and Accounting in Government Sector all over the world. Specific attention will be focused on financial reporting in local government of Malaysia. The Move to Accrual Budgeting and Accounting in Government Sector Identifying Strategic Research Issues Budgeting Accounting Reporting in Government Sectors Public Sector Accounting Principles Practices Figure 2: Mapping the Literature Review The Public Sector Accounting Principles and Practices: The World Views Budgeting and Accounting Reporting in Government Sector . Innovation Cronological Events The Move to Accrual Accounting : Identifying The Research Gaps The move from the cash basis to the accrual basis of accounting in the Australian Public Sector (APS) was a key element of the New Public Management (NPM) reform program and an event of historical significance (Davis, 2010). One of the most crucial aspects of New Public Management (NPM) was the wave of reforms in financial information systems. These changes are an essential element in improving the management and decision-making of government institutions, which is also called New Public Financial Management (NPFM) (Guthrie et al., 1999). The cornerstone of reforming financial information systems is the introduction of accrual accounting in the public sector, at the expense of traditional cash accounting systems (Lapsley, 1999). Several governments have been adopting and implementing accrual accounting systems Over the last 20 years, there have been increasing calls for the government and public sector organization to move to accrual based accounting and adopt private-sector style financial statements (Wynne, 2004). Traditionally, cash accounting in public sector focused on the control of expenditure. The reform of the public sector has changed the traditional role of accounting to one that is focused on accountability and the efficient allocation of resources. This implies that accounting should concentrate upon outputs, performance measurement, efficiency, cost saving, productivity and performance measurement (Hoque and Moll, 2001; Broadbent and Guthrie, 1992). This in turn requires that new accounting technologies be employed such as planning program budgeting, accrual accounting, performance indicators and annual reporting mechanism (Hoque and Moll, 2001). Accrual accounting if being adopted in public sector, provides a better quality of information and a better way of discharging accountability among the public sector managers. Many countries like Australia, New Zealand and Canada have fully implemented? this accounting reform in their government accounting. As for Malaysian context, according to Abdul Samad (2001), by looking at the experiences of the countries that had undergone reformation in the public sector, it could be concluded that the major demand for the push to accrual accounting is the growing demand for a greater transparency and better performances of the government sector and the companies controlled by the government. Public Sector Accounting : Some International Evidence Governments and Public Sector Entities (PSEs) of the developed part of the world which were once using Cash-Basis of Accounting are now rapidly moving towards Accrual-Based Accounting System. Some of these countries have not only implemented the full Accrual-Based Accounting but have also adopted International Public Sector Accounting Standards (IPSASs) for compilation of government accounts and financial reporting. Status of implementation of Accrual-Based Accounting and adoption of IPSASs by the Governments is as under: à ¢Ã¢â€š ¬Ã‚ ¢ Australia (State, Federal and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Canada (State, Federal and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Finland (Government agencies and whole of Government) à ¢Ã¢â€š ¬Ã‚ ¢ France (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Germany (Some Government Organizations) à ¢Ã¢â€š ¬Ã‚ ¢ Ireland (Pilot Project For Selected Government Departments) à ¢Ã¢â€š ¬Ã‚ ¢ Italy (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Malaysia (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Netherlands (Government agencies and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ New Zealand (National and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Sweden (Central Government agencies and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Switzerland (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Tanzania (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ United Kingdom (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ USA (Federal Government) Source: South Asian Federation Of Accountants, 2006 Comparative analysis of the governmental financial information systems: International Evidence Source: Christiaens et. al., (2010) Accrual vs Cash Cash accounting requires the record of inflows and outflows of cash. Accrual accounting as defined by Federal Accounting Standards Advisory Board, the recognition of the financial effects of transactions, events and circumstances in the period(s) when (they) occur, regardless of when cash is received or paid. It also requires revenue to be recognized in the period in which economic benefits can be measured reliably. Like wise, expenses are recognized when the consumption of goods is capable of reliable measurement (Hoque and Moll, 2001). Table 2: An Overview of Cash Accounting vs. Accrual Accounting systems Basis of comparison Cash Accounting Accrual Accounting Full knowledge of all payment flows Only cash transactions Complete financial overview possible Time of booking Recognizes transactions and economic events only when cash is received or paid Recognizes transactions and economic events when they occur Management of Assets and Resources No single accounts for assets and resources Full knowledge on the value of resources and assets Depreciations, reserves, revenue, expenses Not possible Resource consumption and the wear and tear of resources is displayed Cost and results accounting No knowledge of costs by specific cost centres or service products since the linkage between source and application of funds is missing; no matching of revenues and expenses Full knowledge of true costs by specific cost centres and products Source: Adapted from Athukorala, S. Reid, B. (2003) The main advantage of the cash system is simplicity, objectivity and the need to assess the compliance with cash budgets. However there are limitations like the system does not disclosed a true financial and economic position of the entity, no performance indicator and information on cost of services provided available for performance evaluation and control purpose (Montesinos and Bargues, 1996). In addition, the cashbased system also does not provide sufficient information to assess the government financial requirements like cash and revenue requirement to pay for past debts as well as future services, besides fail to provide the government complete information on all that they owe (Hillier, 1996). Advantages of accrual accounting in government A number of researchers argue that cash based financial system and accrual accounting is both useful, however financial reports based on accrual accounting has its own advantages and significance to the modern government. Accrual accounting in government provides better quality financial information, more comprehensive and increase efficiency. This allows a better way of discharging accountability (Abdul Samad, 2001; Sutcliffe, 2001; Hoque and Moll, 2001; Wynne, 2004) by extending the assessment of financial performance beyond the application of cash (OECD, 1993) and supports a better decision making by internal management (OECD, 1993; Sutcliffe, 2001) by providing information on the full cost of operations and the resources used to deliver services to the public (Hoque and Moll, 2001). Reasons for not adopting accrual accountinga Panel A: Local governments Panel B: Central governments Balance sheets and profit/loss calculations are of less importance in the public sector Cash accounting systems are better complement to budgetary accounting systems Accounting reform would lead to considerable costs The current cash accounting system meets all requirements A cash based system fits the characteristics of a public sector organization The accounting system has only just been changed to a modified cash accounting system Local governments resist accounting reform Some public sector efforts cannot be accounted for Former accounting reforms have shown significant implementation problems Accrual accounting has limited potential to support political decision-making aMultiple reasons simultaneously possible. Source: Adapted from Wynne, 2004. Comprehensive Analysis of Accrual Based Accounting in Government Sector Advantages Disadvantages Risk Essential Pre-Conditions Accrual based financial accounts have more information than cash based accounts and have a greater focus on outputs rather than just inputs The information available from accrula based accounts facilitates a better quality of management and decision making, including in the case of allocation of resources. It enables comparisons of full cost of services with the costs of the provision of those services by the private and voluntary sector. It provides greater comparability of management performance results which are not affected by the timing of cash payments and receipts and which information about fixed and current assets and liabilities. It designed to measures profit, a concept which is meaningless in the public sector, where surpluses can arise from the failure to provide agreed services. Maintenance of public asets is mopre important than providing information on their value. It takes budgetary control away from finance staff, as they decide when cash is paid, but non-financial managers and suppliers decide when invoices are issued. It does not appear to have ensured adequate costing system. It has not been wiodely used by other countries. Cash-based accounting is comparatively simple and abjective. Its complexity may mean that there is less surveillance by Parliment and so the government is less accountable. It requires greater professional judgement by both the preparers and auditors of government accounts. Loss of financial control with the introduction of a more complex system. Diversion of resources from more productive reforms. The possibility of government accounting being bought into dispute if accrual accounting fails. The possibility that international accounting standards could be applied with no real understanding of issues involved. The gaps in the standards not being properly addressed. Decision on accounting treatements being made on political grounds. The external auditor being unable to prevent politically-based amendments to the accounts. An adequate timescale and budget not being allowed for the change. The IT systems not being adequate. The process of financial management and expenditure control being made more difficult. Accounting issued to be agreed before accrual absed accounting can be introduced; Taxation revenues Depreciations Approaches to the recorgnition of assets Military assets Infrastructure assers Natural resources Acceptance for change Participation of the accountancy and other profeessions Joint development of accounting standards Support of the government auditors Comprenensive management trainning; Understanding of concepts underlying accrual accounting in budgeting and financial reporting. An appropriate culture approach A robust audit process No corruption A recognition of the time needed for change. An IT capacity. A willingness to use incentives and penalties. That the accrual based approach is part of a process of reform. Source: Summarised from Wynne, 2004 The Research Focus : Local Government Accounting in Malaysia Local Government (LG) accounting has attracted the attention of some members of the academic and professional community since the end of the 19th, early 20th century (e.g. Cooke, 1887; Cleveland, 1909; Metz, 1909; Walker, 1923; Morey, 1933, 1934; Welcker, 1934) as cited in Sargiacomo and Gomes (2010). A LG can be defined as the government of a town, city, county, or region at a local level by locally elected politicians. Consequently, a local government will typically only have control over their specific geographical region, and can not pass or enforce laws that will affect a wider area. Local governments can elect officials, enact taxes, and do many other things that a national government would do, just on a smaller scale. This research will be focusing on a local government accounting issues in Malaysia and taking Municipal Council of Kota Kinabalu City as the sole local government body that is to be investigated. Development of Theoritical Framework The following theoritical framework elaborates the process flows for consideration in decision making for choice of accounting systems in local government. Empirical evidence shows that there are internal and external factors that will influence the choice of cash-based or accrual-based budgeting and accounting. The choice is strategically important for local government efficiency and accountability. Cash-Based System Efficiency? Accountability?in LG Choice of Accounting Systems in LG Internal External Factors Policies Accrual-Based System The choice to move from cash-based to accrual-based accounting systems is not an easy tasks. It will involve a total change of the entire organixation accounting systems and facility supports. Thus, this ideas involve a costs. (explain further) RESEARCH METHODOLOGY This research will need to employ a combination of qualitative and quantitative research techniques to investigates and clarifies the identified research questions. Summary of the research investigations and methodologies are as tabulated below: No. Research Questions Methodology Instruments RQ_1 Understanding of accounting prnciples and practices of DBKK Qualitative Technique Structured interview and inspections of records/policies/circulars RQ_2 Investigation of current accounting systems used by DBKK Qualitative Technique Structured interview and inspections of records/policies/circulars RQ_3 Application of cash vs. accrual budgeting and accounting in DBKK Qualitative Technique Structured interview and inspections of records/policies/circulars RQ_4 Will accrual accounting improves the financial performance of DBKK? Quantitative Technique Accounting Experiments comparing the effects of cash versus accrual accounting on 10 years historical financial performance. Is there any different? RQ_5 Cost-Benefits analysis and program implementation design of accrual accounting implementation in DBKK. Quantitative Technique Determinantion of costs and benefits associated with implementation of accrual-based accounting in DBKK. This research also will provide a comprehensive program implementation design for adoption of accrual-based accounting in DBKK. RESEARCH STRUCTURE [2] State the research objectives [3] Determine relevant questions [1] Define and refine the research problems [6] Interpret the results and write report [5] Collect data and perform analysis [4] Formulate relevant research hypotheses RESEARCH PLANNING Gantt Chart and Milestones GANTT CHART YEAR 1 YEAR 2 YEAR 3 2011 2012 2013 2014   ACTIVITIES/MONTHS 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 1 Initial Preparation 2 Literature Review 3 Research Design 4 Proposal Defence 5 Proposal Refinement 6 Fieldwork 7 Data Analysis 8 Documentation of Report

The Handmaids Tale Essay -- English Literature Essays

The Handmaid's Tale Serena Joy is the most powerful female presence in the hierarchy of Gileadean women; she is the central character in the dystopian novel, signifying the foundation for the Gileadean regime. Atwood uses Serena Joy as a symbol for the present dystopian society, justifying why the society of Gilead arose and how its oppression had infiltrated the lives of unsuspecting people. Atwood individualises the character of Serena Joy, as her high status in the society demands power and the domination over the inferior members of the Commander’s household, such as Offred – a handmaid. This shows that Serena Joy has a sense of control, using this privilege to become â€Å"a woman who might bend the rules†; this is similar to the Commander, as Serena Joy is able to associate herself with the black market, for example â€Å"exchanging trade† for relics of the past such as cigarettes. Through the black market, Atwood suggests that Serena Joy is a representation of a society based on a biblical view, thriving to become pure and perfect on the surface, yet the powerful figures that should exemplify obedience to the rules are constantly exploiting their authority. Additionally, the presentation of Serena Joy as a character it made interesting by her contradiction of accepting the new-found Gileadean society; it is plain that she resents the arrangement of having a handmaid in the house keenly as a violation of her marriage; â€Å"My husband. I want that to be clear. Till death do...