Healthcare Law and Ethics

Healthcare Ethics Paper Brian Lucas HSC / 545 Healthcare Law and Ethics 1/16/2012 SHAWNA BUTLER Healthcare Ethics Paper My paper is on patient dumping which happens when a medical treatment facility may treat a patient initally for acute symptoms but then realizes the patient has no means to pay for the medical services rendered. In some cases back in the 1990's it was found that a patient was put into a cab and the cab driver paid to take the patient away and let out on a street corner somewhere in a city in the USA. Some stories have been told that patients only had on a hospital gown and diaper and dumped on the curb. Usually these patients are older population, may have dementia or are chronic alcoholics and are too sick to care for themselves. Of course this practice is illegal after Congress passed the â€Å"Emergency Medical Treatment and Active Labor Act (EMTALA), sometimes referred to as COBRA since it was part of the year’s Consolidated Omnibus Budget†. (http://www. nurseweek. com, Karen Markus, JD, RN, p 1. ) The Emergency Medical Treatment and Active Labor Act is a law passed by Congress to protect the patients from the practice of patient dumping. The law states that every patient that seeks medical treatment care in medical treatment facility must be assessed or screened by a qualified medical professional for the presence of an emergency medical condition. The law also requires the medical tratment facility to run tests, to rule out an emergency medical condition, can be screened by a physcian, nurse practicioner, physcian assistant. The patient must not just be triaged, which is a process in which order of priority a patient is to be screened and treated, but must be assessed to whether the patient has any health or safety issue that will result in impairment of life or death. The law states that the patient must be stabilized before any kind of means to transfer may occur. Supporting documentation both from the physcian or medical doctor, nurse practioner, physcian assistant and nursing care staff must also accompany the patient prior to any transfer. The patient must be deemed stable with no health or life threatening condition occuring during transfer. ((http://www. nurseweek. com, Karen Markus, JD, RN, p 1. ) So why did hospitals and medical treatment facilities start the illegal practice of patient dumping? Hospitals were being burdened with the financial costs of treating patients who were uninsured or didn't have a means to pay for services rendered. Other factors were also researched and was just more than having financial means to pay. Social groups such as poor blacks and hispanic groups were also profiled to have the inability to pay for services rendered. Motivating factors for incentives to patient dump include â€Å"increasing number of uninsured, healthcare cost containment measures, the common law no-duty rule, and ineffective state statutory responses†. (_ZITO1. DOC, THOMAS A. GIONIS, pg. 1). Healthcare Ethics Paper Cost cutting measures though is the primary reason for patient dumping and with the common law no -duty rule, both hospitals and physcians have used this measure to decrease liability in servies rendered without the possibility of reemburishment. But in order to protect the patient from denial of care, it is required by law for hospitals and treatment facilities to be compliant within Emergency Medical Treatment and Active Labor Act Law. The patient must be determined to be medically stable before any kind of transfer is to be arranged. So how do the four major eithical principles apply to patient dumping? To answer this we need to look closer at the four major ethical principles and expand on each principle as it applies to our ethical problem. The four major ethical principles are: Autonomy – respecting self-determination of individuals and protecting those persons with diminished autonomy. 2. Benefice – giving highest priority to the welfare of persons and maximizing benefits to their health. 3. Non-maleficence – avoiding and preventing harm to persons or, at least, minimizing harm. . Justice – treating persons with fairness and equity and distributing benefits and burdens of health care as fairly as possible in society. With Autonomy being the first ethical prinicpal, the patient either must be able to understand and make decisions based on the information presented by the hospital for his or her own medical care. If the patient is not in a mental state to do that, then it must be det ermined either through a desginated assigned guardian legally, or through the state to determine the best interest for that patient. With Benefice, the law requires that the patient should be able to have diginity with respect to their own healthcare. They shouldn't be denied medical care based on their race, color, social economic group status and receive a fair treatment as other citizens receive within the laws established by the government. With Non-maleficence, safety is the number one priority here. The patient must be protected from being harmed or harming themselves or others during their medical treatment and care. With Justice, the patient must be treated in a fair and appropiate manner that is equal to the treatments of what other people in society would expect to receive. This would be equal and fair humane treatment. Healthcare Ethics Paper Still even today patient dumping is still happening. Illegal undocumented aliens who are in a condition of chronicle illness or injury are being shipped back to their home countries through the use of air ambulances. When they return to their home countries, it is known that those countires don't have the means or medical equipment to treat those patients and their mortality rate significantly increases. So is this practice an ethical issue. Yes because the avoidance of treating them is still the same issue as before by using the practice of patient dumping. This last year the President of the United States and Congress passed the Patient Protection and Affordability Act. This law still leaves out undocument illegal aliens not allowing them to receive medical treatment. The law is still continuing to evol and it is in the future that changes in the law will be changed to include medical care for these people. Wolpin, supra note 6, at 152–53. ) This paper goals is to provide more insight concerning ethical issues regarding patient dumping. It is the hope in the future that all patients regardless of economic social status, race and ethinic groups will receive fair and adequate humane medical treatments. As to allow patient dumping is a non ethical practice that should not be allowed to continue. References: www. wcl. american. edu/journal/lawrev/52/zito. pdf File Format: PDF/Ad obe Acro www. jblearning. com/samples/†¦ /4526X_CH14_235_250. pdf

Females & family Essay

Being someone means that a person has one’s own concept of an own identity. This means that one knows what he/she wants and why he/she wants it. Furthermore, one that has properly established an identity can be freed of the manipulations of others. Men and women alike are in search and in pursuance of a self that they could call their own. Even in fiction, the idea of maintaining a personal identity is exemplified. Although their pasts could never be made out quite perfectly, the characters present state and outlooks about the future are enough to explain what is the common theme. The women in the two stories lacked a certain sense of identity that is their own. Judging from their behavior, thoughts and desires, it can be safely said that being in a married state had made them lose their selves. Both female wives were accustomed to a patriarchal family where the male decides for the family. Nancy in Dead Men’s Path and Mrs. Mallard in The Story of an Hour were typical housewives who ascertain to the decisions of their husbands. Both craved for their own interests subtly. Both had unmet needs that were asking to be freed, much ignored by the people around them who were far too busy to even notice. Look more:  literary analysis of the story of an hour essay The female lead character in The Story of an Hour, Mrs. Mallard, was aspiring for freedom that she did not even know she was lacking. Being a married person, most of her time she was thinking of her family—husband, sister and other relatives. Her own good was put at the back of her mind and was very seldom thought of. At the time that her sister gently broke with her the news of her husband’s death, she finally realized that she had been cooped up under the shadow of her husband. Mrs. Mallard was consumed by the thought of exercising her long extinguished right. In her mind she was thinking about the future that was smiling brightly ahead of her, for times that she would be enjoying on her own. â€Å"There would be no one to live for during those coming years; she would live for herself. (Chopin, 1894). † It can be said that her life with her husband had not been a rather satisfying one because her husband had not understood her likes and preferences. She further thinks that due to his death, â€Å"there would be no powerful will bending hers in that blind persistence with which men and women believe they have a right to impose a private will upon a fellow-creature. A kind intention or a cruel intention made the act seem no less a crime as she looked upon it in that brief moment of illumination (Chopin, 1894). † At that instant, all she wanted was to be free—to be really and truly free—in the full essence of the world. That thought she had enjoyed all to herself, as others would find it hard to understand her joy. She looked at the future ahead of her with a renewed hope. In the words of Chopin (1894), â€Å"But she saw beyond that bitter moment a long procession of years to come that would belong to her absolutely. And she opened and spread her arms out to them in welcome. † Mrs. Mallard had been afflicted by heart attack, which showed how fragile she was. Despite the grief that she should be voicing out due to the sudden death of her husband, she could not cage the enthusiasm that gripped her intensely. â€Å"She said it over and over under her breath: ‘free, free, free! ’ The vacant stare and the look of terror that had followed it went from her eyes. They stayed keen and bright. Her pulses beat fast, and the coursing blood warmed and relaxed every inch of her body (Chopin, 1894). † Even her love—or what used to be love, even in the littlest sense—had been forgotten completely. In fact, Mrs. Mallard thought, â€Å"What could love, the unsolved mystery, count for in the face of this possession of self-assertion which she suddenly recognized as the strongest impulse of her being! (Chopin, 1894)† At this point she had established the notion that she was to put herself above everything else seeing that she is not expected to be caged again. She could have sensed her inappropriate response to the death and so locked herself up to celebrate with herself before she went down to face her relatives. She was excited about the future that smiled brightly at her; her time would be spent on whatever she wanted to do without reference to other’s decisions and preferences. She was at last free to be herself again. That was of course until she found out that the cause of her imprisonment was well alive and breathing, her heart failing to cope up with the sudden burst of happiness and then disappointment. The sudden news that gripped her with a revived hope for a bright future had been devastated at the truth that she was not truly freed yet. Nancy, the new headmaster’s young wife, had been burdened by the duties of a wife that she looked older than her actual age. In the following sentence her frustrations were illuminated as stated: â€Å"In their two years of married life she had become completely infected by his passion for ‘modern methods’ and his denigration of ‘these old and superannuated people in the teaching field who would be better employed as traders in the Onitsha market’ (Achebe, 1972)†. The text explicitly mentioned that since she had been married she had lost her own sense of identity and became a subordinate of her husband who had better things in mind than listen to the woes of his wife. Also according to the story, Nancy had been the listener to what his husbands had to say about other people without saying that he has listened to what his wife wants to say. Achebe (1972) illustrates this position by saying that â€Å"Her little personal misfortune could not blind her to her husband’s happy prospects. † In the scene where Nancy was excited about her husband’s new arrangement, she was thinking about her new status and how every other woman would look envious. She was not concerned with what her husband had to do for the welfare of the community. Instead, she was focused on what she would be. She wanted herself to be better in comparison to the other women. She wanted not to regret the fact that she was married to a man that was not unhandsome but not dashing either. However, when she realized that unlike her all other teachers were unmarried, young and better in terms of physical characteristics than her, she was disappointed. She had wanted to be envied and be idolized by others, especially females. Her simple dream was far from being fulfilled. In the story, her character had â€Å"began to see herself already as the admired wife of the young headmaster, the queen of the school. The wives of the other teachers would envy her position. She would set the fashion in everything†¦(Achebe, 1972). † Looking at the two stories and the roles of females in the texts, a generalization can be made stating that females, once in a married status, is asked to sacrifice certain needs that they had been accustomed to in their single life. Because of a family, the women in the stories were asked to be more mature than they actually were, thought of more important things than themselves and asked to understand others in turn. Belonging to a family that is ruled by the male, the lives of the two females could be seen as insignificant in comparison to their husbands. And because their opinions were often unheard, Nancy cannot be blamed for disillusioning herself with the prospect of being the â€Å"queen of the school†; neither can Mrs. Mallard be blamed for her blatant and straightforward yearning for freedom that had been evading him since she was married. Also, the two women could be seen as incomplete because they did not have children with whom to share their happiness with. Nancy had a husband who was busy tending to the needs of the school while Mrs. Mallard had a wife that traveled for business purposes. Both were left to search their own happiness. Word count: 1305 Reference: Achebe, Chinua. (1972). Dead Men’s Path. Girls at War and Other Stories. Harold Ober Associates Incorporated. 30 April 2009. http://www. emcp. com/product_catalog/school/litLink/Grade10/U10-02deadmen/selection. php Chopin, Kate. (1894). The Story of an Hour. 30 April 2009. http://www. vcu. edu/engweb/webtexts/hour/

Climate Change and Increased Terrorist Threat Impact Costs of Managing Essay

Climate Change and Increased Terrorist Threat Impact Costs of Managing Disasters and The Economy - Essay Example This is because they will need collaborative and creative actions to deal with the increased terrorist activities. Both climate change and increased terrorist activities will have an impact on the cost of managing disasters, as well as the economy. This paper will talk about how the two factors will affect the economy. Owing to the increase in temperature along the coastal region, it is evident that the rising sea levels are affecting the economy. This is because the sea levels have brought about significant calamities that have caused governments to pour funds in to assist those who are affected. Such calamites are for instance Tsunamis and Hurricanes (FEMA, 2012). Also, climate change is affecting substantial water sources that are used by humans in their daily needs. Global warming causes the rise sea levels and this will obviously eat up on the economy as the government tries to rectify this matter. Human health is being affected in the sense that the rising temperatures are not conversant with the human temperature (Chandler, 2010). High temperatures bring about diseases such as cancer and hence funds are being diverted to medical treatment instead of improving the economy. Climate change has also brought about issues such as forest fire that require a lot of resources to stop (Earth Observat ory, 2011). This eventually eats up on the economy as expected. Climate changes have been worsened by the aging infrastructures, as well as the increasing urban populations, since these areas are normally industrious regions of a country (FEMA, 2012). These infrastructures’ and individuals’ actions bring about global warming mostly due to petrol burning. Individuals are also experiencing mass migration, severe diseases along with increased conflict as they escape areas of high climate. This affects the cost of disaster management and eventually the economy of a country (FEMA, 2012). With regards to terrorism, dispersion of scientific as well as

Models of Health Production Essay Example | Topics and Well Written Essays - 2500 words

Models of Health Production - Essay Example As the discussion highlights that the healthcare facilities are the providers of healthcare services. Under the supply principle, the health care facilities can increase the quantity of supplies needed to serve the increasing demand for their services. For example, if the patient queue, long line, increases due to lack of nurses and doctors serving the needs of the increasing number of patients, the healthcare facilities has to increase their healthcare capacity. The healthcare facility may have to hire more nurses and doctors. The additional nurses and doctors will reduce the long line of patients seeking medical help.This study outlines that the health economics principles include the demand theory. The patients are the users who demand for healthcare facilities. The theory states that as the prices of good and services increase, the demand for the products or services increase. Patients would troop to the healthcare center that offers the lowest possible hospital fee. The patients ’ economic status gives the patients the significant influence to seek a healthcare facility that caters to his or her economic capacity. To the rich citizens of America, they would seek medical help from the specialists.  On the other hand, the poor patients have to other recourse but to choose more affordable medical facilities. The poor patients have to visit government hospitals that offer low medical laboratory fees. The poor patients have to visit medical facilities that cater to the indigent patients.... On the other hand, the poor patients have to other recourse but to choose more affordable medical facilities. The poor patients have to visit government hospitals that offer low medical laboratory fees. The poor patients have to visit medical facilities that cater to the indigent patients. However, some of the doctors are not specialists. Some of the doctors are students having their on duty practice. Comparing the rich patient and the poor patient, each has the right to choose which medical facility to approach, using their economic status as a basis for the selections. In addition, the government plays a vital role in the resolution of the health economics issue. In 2008, United States National Conference of State Legislatures, www.ncsl.org, issued timely health care reforms to improve the current loopholes in each state’s healthcare policies (Santerre 563). The government allocates a budget to pay for the medical bills of the poor or indigent patients. The government uses t he tax collections to pay for the medical fees of the citizens. The government contributes to the alleviation of the people’s economic plight, especially the poor citizens of the nation, by allocating government funds to the hospitalization and other medical emergencies. Health care insurance. Further, many companies permit the employees to have healthcare insurance (Santerre 563). The healthcare insurance takes care of the patients’ medical bills while undergoing medical treatment. The healthcare insurance reduces the patient’s responsibility to pay for the actual cost of the medical doctor’s examination as well as the medical laboratory fees. Parties. Furthermore, the American healthcare environment includes three major parties (Champlin 913). The parties are the households,

What does Jacks mask represent, and what does it show the reader about Essay

What does Jacks mask represent, and what does it show the reader about how Jack is changing - Essay Example His mark made him look like a barbarous creature as compared to his previous appearance of a civilized boy. With his mask, he considered himself a stranger and he wanted to hide behind his mask and do all the barbarous tasks. Jack masked keenly and others followed blindly. After masking his face, he started dancing and laughing with a â€Å"bloodthirsty snarling† that indicates towards the change that appeared in him. The mask hid his real personality of a civilized boy and turned him into a savage, who was ready to hunt, kill and hurt without any mercy. When he was masked, he had to take care of nothing because nobody was going to recognize him. He was hidden behind his mask. His mask compelled him to do the wrong and injurious. He was no more in the bounds of civilization. He was not Jack but someone else and could do anything he liked in his new position without blaming Jack. After masking his face, Jack became more violent. A ship arrived but there was no fire to indicate that the island has some civilized residents. Jack was involved in narrating his bravery story before the boys and he was not at all interested in the ship that has arrived and left them. He covered his face with mask and was a newly barbarous creature and he was not interested to return back to civilization. Jack did all the barbarous actions such as he hunted a pig mercilessly with a masked face and he â€Å"smudged blood over his forehead†. â€Å"Painted faces and Long hair† that is the title of chapter 4 indicates that the boys entered barbarism by masking their identities. Painted faces depict barbarians and it is also a war symbol. The barbarians paint themselves to hide themselves from their enemies or during a fight. Jack by covering his face with paints has converted himself from a civilized person to a savage, a brute who does not care about anyone and acts according to his own instincts. His attitude towards Piggy

Analytical Reseach paper on IDS systems SNORT Vs Bro Research

Analytical Reseach on IDS systems SNORT Vs Bro - Research Paper Example Intrusion detection can be carried out automatically as well as manually (Sundaram, 1996). At the present, there exist a large number of intrusion detection systems (IDS). Some intrusion detection systems are available in the open source environment, which make it easier for the organizations to adopt them according to their needs. The basic objective of this research is to provide an analysis of two open source intrusion detection systems: Snort and Bro. The structure of this paper is as follows: first of all an overview of the intrusion detection system is provided, next two sections present an overview of the two IDS systems and after that a comparison of these two IDSs is presented. Basically, an intrusion detection system is an application or device utilized to scrutinize the entire network traffic and notify the administrator or user when there has been an illegal effort or access. There are two major techniques of network traffic monitoring, one is anomaly-based and other is signature-based. Relying on the application or device utilized the intrusion detection system that would be able to either simply observe the administrator or user or it could be placed up to automatically respond in some way or block specific traffic (Bradley, 2015). In this scenario, anomaly based detection in the IDS that compares present network traffic to a known-good baseline to appear for something out of the normal. The intrusion detection system can be placed deliberately on the communication network as a network based intrusion detection or NIDS. This NIDS scrutinizes the entire communication network traffic. It can be installed on every individual communication system like a h ost-based intrusion detection or HIDS that scrutinizes traffic to as well as from that specific device (Bradley, 2015). Martin Roesch developed a NIDS (network intrusion detection system), which is mainly an open source NIDS, and called as Snort. It is basically a packet sniffer, which is

Viral Marketing Thesis Example | Topics and Well Written Essays - 11250 words

Viral Marketing - Thesis Example This essay discusses how this kind of marketing is theorised and viewed. It considers various components of this marketing practice that organisations use, citing thriving e-commerce companies, like Amazon, while the opportunities and threats are also examined. The essay concludes that virtually all organisations, even in tradition-oriented marketing companies in the Czech Republic, can employ viral marketing as a productive organisational tool. This essay discusses the various components of viral marketing, such as buzz advertising, word-of-mouth, e-communications, and others, in order to show how viral marketing really works. This essay examines the appeal of viral marketing and the problems linked to viral marketing efforts. With a consideration of how the opportunities and threats of a viral marketing vary from those of a traditional method, the essay discusses why viral marketing is an appropriate tool for organisations in the Czech Republic. This essay reviews viral marketing a nd argues that it is created so that promotional materials and messages will be spread quickly in a cost-effective way. It thoroughly described different major components for a productive viral marketing technique. *images taken from Google pictures Thesis Statement: Because of the remarkable growth in e-communications, such as mobile phones and the Internet, viral marketing have become an important component of the marketing communications strategy in numerous organisations. Buzz advertising, word-of-mouth, e-mail direct marketing, wireless or mobile advertising, and online advertising and promotions are useful strategies to strengthen and improve viral marketing communications instruments. Viral marketing can improve awareness, enhance customer response, motivate product trial, and build brand equities. The natural interactivity of viral marketing grants them a powerful position in marketing communications strategy. Undoubtedly, in the future the role of viral marketing will becom e increasingly essential, and new media and technologies will come out. Yet, marketers should always bear in mind that a new media and technology can only be effective when potential customers are capable of and eager to use, accept, and understand it in their buying preferences. Indeed, viral marketing is just beginning to be recognised in the Czech Republic, although it is certainly the suggested and chosen standard in current marketing practice and communications. Understanding of the theory and discipline of viral marketing is now a matter of rigorous and wide-ranging research as there is a great deal of information about it. I. Introduction This dissertation will discuss the theoretical and practical features of viral marketing and review several of the methods and successful campaigns that have sped up the recognition of connected marketing. A brief discussion on the development of viral marketing in Czech Republic will be presented in the concluding part of the paper. Viral m arketing, particularly when applied in an integrated manner, can both enhance brand awareness and develop brand support (Arndt, 1967). And it is a quite cost-effective way of marketing, even for product, brand, or service that has no ‘memorable’ or ‘buzz’ (Brown, Barry, Dacin & Gunst, 2005) features. There are some people, when reflecting on marketing research, tend to visualise research instead of marketing itself. In fact, marketing research is officially identified as locating and

Description Of The UK Grocery Retailers Structure Essay

Description Of The UK Grocery Retailers Structure - Essay Example The essay "Description Of The UK Grocery Retailers Structure" talks about the structure of the UK grocery retailers - Tesco Plc. Type of bureaucratic and strict business structure or features is viewed within the organization of Tesco Plc. It is mainly due to its strict organizational features implemented by the dominant leader or manager, Mr. Philip Clarke. The leadership style of him not only enhanced the activities of the human resources but also amplified their coordination that helped the organization of Tesco Plc to attain optimum results in the future age. Hence, it might be stated that bureaucratic and post-bureaucratic features or traditions helped the organization of Tesco Plc to improve its market share in the entire globe. According to classical organizational theory, an organization is described as a social system or an association of employees or individual. It develops and expands, only if the workers or labors of the organization perform their duties in an appropriate way. This might facilitate the organization to improve its productivity in current and future days. However, growth and development of the organization offer a significant impact on the progress of the employees as well. This means that, if the employees get motivated towards their assigned duties then their level of performance and rankings might get enhanced. Similarly, due to increased efforts, the image of the organization might also get amplified. Thus, it might be stated that organizational development is a two-way process.

Assignment 2 MJ Example | Topics and Well Written Essays - 1500 words

2 MJ - Assignment Example The scene then fast forwards to the present day where the first born son named Jamal is older and his son is about to get married and the second born son had fled to America to escape the injustices that were happening in his country. The second born son, Bassam goes back to Abuddin with his American family for the wedding. The president dies during the wedding ceremony and Jamal inherits the presidency. The country is ruled through a lot of fear as the ruling family is known to persecute anyone who threatens to oppose their rule. The royal family lives a lavish lifestyle and has servants at their beck and call. However, the time is when most parts of the world were calling out for the end of dictatorial rule and thus the royal family was under a lot of pressure from a rebel group to hold an election. Bassam, being more accepting of the democratic ways, convinces his brother to go through an election. Jamal is definately authoritative and does whatever he wants to satisfy himself. He does not care much about anyone else or what anyone would say. He does things that only benefit him; satisfy his needs, and his hold onto power. His first action shown in the series is him forcing himself on one of his subject’s wife as the husband waits outside and he does not care about the husband’s feelings and neither those of the children of the woman who are waiting outside. His major aim is to satisfy himself regardless of who gets hurt. Jamal justifies his actions by claiming that his wife had left him and that his subjects are there to please him and do as he wishes whenever he wants. He extends his cruelty to innocent people simply because he has the authority and capacity to do as he wishes and no one is bold enough to face him. Jamal had been brought by his father and taught to be ruthless to people who did not agree with him. From his childhood, he had been forced to go everywhere with his father and even

Terrorist Techniques - Strategy Assignment Example | Topics and Well Written Essays - 500 words

Terrorist Techniques - Strategy - Assignment Example Therefore, based on the terrorist scenarios, the most applicable and relevant objectives are attrition and threat elimination. Terrorist groups use attrition against a state in an attempt to destroy its resources, leaving the government weak and ineffective. Specifically, this motive is aimed at liberating a territory from the control of the state or acquiring a particular position within the society either politically or geographically (Kydd & Walter,  2006). In particular, attrition is a war based on longevity and the team with the most resources to assume the costs of attacks wins. The conflict between Sri Lanka and the terror group Liberation Tigers of Tamil Eelam (LTTE) utilized this strategy. Specifically, throughout the year 2000, the LTTE employed the attrition war model to suppress and weaken the government with a series of attack on the government, the public, and the military (Kydd & Walter,  2006). However, the application of this strategy by the Tamil Tigers was due to their financial disability that curtails them from a direct involvement in the war with the government. In their attacks, t he terrorists aim at persuading the enemy that it has the financial strength to inflict high-cost tests in order to achieve its desires. As argued by Robert Pape, terrorists use bombing as an attrition strategy due to their financial constraints. Terrorist groups success lies in their ability to influence the behavior of their target group. Specifically, the success of their actions is embedded in threat elimination by attacking the government and any other relevant authority or individual whose influence will aid in the realization of their objectives (Kydd & Walter,  2006). Risk avoidance is a form of intimidation that suppresses target group. According to Drake (1998), the psychological fear or threat created by a terror group helps in the

Focus on the Learner Essay Example for Free

Focus on the Learner Essay Student Background Veronica is a 31 year old elementary level student. She is originally from Ecuador and is currently residing in Birmingham and has been for the past 3 months. She is University level educated, as a graduate in Dentistry, and a native speaker of Spanish and is also fluent in Italian. Veronica has worked as a dentist in her families practice; she has learned English at a basic level and is able to converse in English at an elementary level. Her motivation for studying English is to increase her level of English language so that she may work as a dentist in England. She has been encouraged by her sister to move to the United Kingdom as the rate of pay in her home country she could not earn enough money. She is very motivated to learn English as she will be able to provide a better life for herself financially and will also be able to better communicate and therefore socialise with her friends from different cultures. Linguistic and Skills: Strengths and Weaknesses 1. Listening It is difficult to grade listening skills without actually setting a listening task. For the purpose of this report I will analyse the understanding of questions set in the interview as well as class observation of the learner. Veronica seems to understand what is said and did not stall in answering the questions. She is able to understand most task set in class with the teacher’s explanation, without requiring further help. However when she doesn’t understand an exercise, she will not respond to the task set and will check with classmates in order to complete the task. 2. Speaking Strengths Veronica is able to present her message in a relatively clear manner. She is a fast speaker, often the case with Spanish native speakers. She uses simple short sentences mainly in the present tense. (Lines 10/14). Weaknesses Veronica has difficulty with pronunciation, often not using stresses. She pronounces the word noisy as nosy as seen in line 13-14. However when I repeated the word in the correct manner, she quickly adopted the correct pronunciation. She uses the past simple to explain future plans as seen in line 20 and line 25.This is a grammar error also noted in her writing and reading task. Veronica uses ‘is’ instead of it ‘it is’ and makes the error of using in instead of at (as seen in line 20) to state future plan of studying at University, she also made the error of putting the before the lexical verb university Grammar Tense Veronica struggles with the future tenses. She uses ‘is’ to explain future plans as seen in line 20. Vocabulary Veronica displays a relatively good level of vocabulary, illustrated by words such a professional, principle and University (lines8/20/21). However at times she struggles to find the words she wants to explain which results in her mumbling ’inaudible’. Pronunciation Veronica struggles with pronunciation. This may be seen in words such as noisy, seen in line 13-14, and principle, line 8/20 Reading Strengths Veronica was able to complete the reading task without any prompt, in other words independently. She was able to read for the specific information, and seemed to be familiar with have and haven’t. She showed particular strength in writing full sentences with correct capital letters as well as an ability to recognise the correct punctuation and contractions making only a few errors. Weaknesses Veronica has made a few errors in the reading exercise. This may be seen through her answering, ‘it is’ instead of ‘it has’, when asked whether an individual has internet on their mobile phone. This perhaps illustrate that she may struggle with grammar. Veronica has also made a few mistakes in writing the correct punctuation, often rewriting the wrong sentence instead of correcting it as well as failing to put a full stop at the end of the sentence, as well as not using enough commas. This illustrates that Veronica who is although familiar with capital letters, punctuation, and contractions needs more support in this area. Writing Strengths Veronica is able to present her message relatively well; she is able to spell most word correctly. She illustrates a variety of words, therefore can be seen to have a good vocabulary for a learner at elementary level. She presents her ideas in logical manner, she states for example that her life in England is interesting and is able explain in more detail why she has written this. Her handwriting is very legible. She is able to use correct punctuation such as full stops and comma’s as well as contractions. Weaknesses Veronica has made a few spelling mistakes, often when words are difficult to spell such as profession which even native speaker struggle with. However even more importantly Veronica has struggled to use the capital letters in the correct manner, for example she writes Favourite instead of favourite and uses full stops to frequently instead of commas. She also struggles with the difference between is, has are and often makes errors in word order. Some of these mistakes such as wrong use of capital letter could also seen in reading task. Rationale for choice of Language area I have chosen to focus on grammar, most specifically on future tenses and future plans. In order to help improve Veronica’s improve her language skills in the area of tenses, as this is an area which is problematic for Veronica. Rationale for chosen skills area I have chosen to focus on speaking as this is an area which Veronica displays difficulty in as illustrated through the recording and may be seen in the transcript.

Murals Wall Paintings And Frescoes Cultural Studies Essay

Murals Wall Paintings And Frescoes Cultural Studies Essay It is interesting to note that people who are not inclined with a reverent passion for the arts would only think of it in superficial terms (Goodyear, 1897). They only consider arts as something lavish, interesting, and pleasing to the eye. They believe that art pieces (such as paintings, murals, mosaics, sculptures, and others) are something to be displayed on a prominent area, depending on its creator. The trend for these art pieces would be the more well-known the creator is, the better the location of the masterpiece would be. For instance, if the artist would be someone really renowned as Leonardo da Vinci, then the painting would be placed on the front room of a house. Van Draanen Parsons mentions that people want to display old books because they believe that it gives them an aura of intelligence (1998, p. 52). It doesnt matter what the books were about, interior designers and rich people would buy them by the bulk and display them on expensive bookshelves. These books would have a worn-out, dusty feel which will make mask the owners ignorance and play in their favor when guests come a calling. The books will be displayed without being read or understood: they would just be placed in bookshelves, looking dusty and old, being utterly ignored. The same goes for paintings and other works of art. People will buy expensive and impressive pieces with the purpose of not hailing the artist, but for boasting that they are cultured, without really understanding what the artwork is trying to say. Behind the smooth surface of sculptures, the notable curves and lines of paintings, and the alluring colors of art pieces would be a story that is crying to be told. There is a rich history behind art, such a fine discipline, such as the struggles of ancient artists as they tried their best to create a world that would be beautiful and appealing. Such an example of art that conveys such deep meanings would be the act of wall painting. Wall painting has been around for centuries, and were utilized before for different purposes as what they are being used for now. They were noted as pieces wherein artists could express themselves, and shout out to the world the current triumphs, fears, and dreams of a society. Indeed, there is more to wall painting than what meets the eye. As technology develops, these stories are coming out to the light. Art: a definition Art exists everywhere. In reality, all people have creative tendencies, though only a handful would react to this possibility. As Baldwin and Roskill (1997, p. 188) wrote, the impulse to create art is to realize form and order out of mere matter to recognize order in the world or to generate it oneself is universal and perpetual. Art is the act of creating something from nothing of significance such as murals and wall paintings that have served as a form of storytelling. It has served as a way for cultures from all parts of the globe in order to make their stories known and to preserve the rich heritage of their tribe or nation. Murals and wall paintings are also considered as the link of the past to the present, and to what the world could be in the future. Baldwin and Roskill (1997, p. 188) supported this idea when they wrote it is a present experience as well as a record of the past, and it is valued, preserved. Due to this, today is a careful era wherein past artworks such as murals and frescoes are being restored, in order to bring to life once again their beauty and majesty, so that generations after this generation will be able to stand spellbound in front of them, and know the story of their forefathers. Trigiani (2005, p. 221) once wrote about a group of people who was restoring and redecorating an old church in New Jersey. The old church was left as it was throughout hundreds of years, and when the type of restoration came, the group didnt hold back in the task. There they found one such marvel: they discovered that a fresco was actually just painting on a canvas which was placed on a wall. This is already a marvel of discovery at itself, yet when they peeled back the canvas, the painting of the Blessed Mother; there they saw that there was another canvas behind the original. And the hidden canvas portrays a naked, sexy, voluptuous woman. Though this is but an interesting twist in a novel, this point clearly emphasizes that artists have used murals, frescoes, and wall paintings as a form of expression and of storytelling. For the artist who have hidden a picture of a beautiful woman beneath a blessed image, it is his form of acknowledging the beauty of his loved ones, as he tries to capture one moment of an important moment. And each time he glances up at the painting of the Blessed Mother, he will be able to see the woman he loves underneath her. History of Wall Painting The art of wall painting was only enjoyed before by governments and wealthy people (Geracismos, 2006). Though it has been around for hundreds of years, only the elite had access to wall painting. The term mural comes from the Latin word murus, which means wall. Therefore, the literal translation of a mural painting would be wall painting. This is not surprising, since murals are often placed on walls and ceilings of private residences and other public buildings. The first known muralists were the Egyptians, who decorated walls of tombs with scenes of war, hunting, and ceremonies during 3d millennium BC (Berman, 1997). This corresponds to the rich Egyptian culture then, as well as their technology wherein people have to rely on the spoils of war, as well on hunting for their daily food and meals. The ceremonies indicate the Egyptian culture of having intricate ceremonies to honor gods, because foregoing a ceremony could bring ill luck and might bring the wrath of the displeased god to the people. This could be one of the reasons why Egyptian painted murals on their tombs: in order to remind the souls of their departed loved ones of their rich history, and the gods they need to please in the afterlife. From then on the art of wall painting grew and developed, with the Greeks and Italian taking advantage of the discipline and creating even more intricate and beautiful designs. During the 6th to 5th centuries BC, the Greeks created epic murals which coincide with the battles described in Greek literature (Berman, 1997). This portrays another use for murals such as keeping the story, preserving the culture, and the current status of their lives. During the Hellenistic Period of Olynthos mosaics by Greeks, the Romans copied the prospect of murals and applied this to their homes and temples, while bordering the approach to naturalism. This started the rage fir mosaics in Europe, which was at its peak during the 4th to 13th century. The richness of color in the Early Christian Art makes it outstanding, with realistic murals of saints and angels in stationed in churches to provide a more heavenly aura for churchgoers (Bernan, 1997). Wall painting still continues to grow and develop even in the present era. It has gone through the era of classical art, which resulted to fewer mosaics, and the art direction went from naturalism to romanticism and to revolutionary themes. Though throughout the ages, one thing remains constant: a mural conveys what message the artist wants to impart with the audience. Mexican muralists Diego River and Jà ³se Clemente Orozco painted murals with revolutionary themes. This embodies their hopes in reforms and in the support of the people. Perhaps one of the most talked about early murals would be the cave paintings found at Altamira Spain during 1879, and in Lascaux, France during 1940 (Berman, 1997). These paintings are unique for that particular area, so it was easy to identify when the murals were created. These aged murals have a hunting theme, with overlapping forms which are elongate flight, and it also gives the impression of a prey cowering to death (Hiester, 1989, p. 27). This is similar to the murals of early Egyptians which portrayed on their walls how to make a living. Before men and women became intelligent and sophisticated, they were first and foremost primeval hunters who preyed on animals in order to live. Types of wall paintings There are many materials being used, and methods and techniques being used for wall paintings. Each method depends on the current era and culture, and the materials available as they developed by technology. The most common of them are frescoes, encaustic murals, mosaic, stained glass, baked enamels, modern synthetic materials, and photographic murals (Berman, 1997). As technology develops, more and more materials are being used for murals, such as casual paint and an ordinary brush which are painted on street walls. Frescoes The origins of frescoes are unknown are unclear, since there were only few early pieces which survived (Gealt, 1997). However, around c. 1700 BC, frescoes were discovered to be used in the Minoan Art of Crete (Berman, 1997). This perhaps would be the earliest piece of fresco during that time. During 2008, Dietsch provided a better picture of modern murals that were found in the Pompeii Exhibit. She described how the frescoes took a turn toward naturalism, wherein every detail is exact and precise. Birds and statuary indicated that there was a garden nearby the original location of the fresco, since it was an ancient Pompeian residence which was only excavated during 1978 and 1983. In an awestruck tone, Dietsch continued to describe the beauty of the Pompeian fresco as it became a bridge between the physical objects of that era, to the objects depicted on the fresco. Italian painter Constantino Brumidi created such a fresco filled with flowers, birds, and beasts which is a classic grotesque painting during 1856 to 1880. This fresco was able to picture clearly the daily events of human life, such as the flowers one would see every day, and captured it in a frozen moment that will last for all time. True to the frescos purpose, it was able to provide accurate representations of that era (Geracimos, 1997). A fresco conservator who was restoring Brumidis fresco noted how she was able to see how visitors are in awestruck amazement of the fresco as she is. Geracimos (1997) mentioned during the interview that the conservator was quoted to have said, There is a friendly, happy feeling around the frescoes. I have a sense that people see the recovery of the spirit and dignity in the original. Frescoes and murals alike were used to convey the story of a particular era, as well as to release emotions from those who will see them. They do not only beautify a place, but add to the atmosphere as well. An example of such fresco being able to depict feelings would be the Last Judgment in Romes Sistine Chapel. For a church, the breathtaking and forbidding fresco on the ceiling was able to both awe the churchgoers with its beauty and majesty, yet is also able to make them feel a little daunted by their sins. The fresco clearly illustrate the thin line between heaven and hell, and for every churchgoer who would look up and glance at its beauty, they will be reminded that they will have to live in the right side in order to avoid being in hell when the last judgment comes. Types of frescoes The 1300s to 1800s brought with them the boom of frescoes as they were painted on walls and ceilings of public buildings, churches, and private residences (Gealt, 1997). Among the many methods of wall painting in the early days, frescoes could be said as the more popular method of wall painting. There are two types of fresco: a buon fresco (or a true fresco) is created by applying a fresh wet layer of plaster on a wall surface, and is painted with pigments that are mixed with water (Gealt, 1997). This is the most utilized form of fresco, as the output would be very impressive and beautiful. Then there is the other type of fresco which is referred to as a secco fresco (or dry fresco). This is used by painting a dry surface with adhesive binder flakes (Gealt, 1997). Unlike buon fresco, this type of fresco is not permanent, and could be removed once the owner has used it to his or her preference. Wall Painting now Though a lot about wall painting has changed, there are some things that remain constant. Though there are more materials, and more purposes of murals and wall paintings, such as beautifying a home, or covering an ugly street, they still provide a sense of culture during the present time. What began as symbolic wall paintings that were sacred in caves, churches, and other early dwellings, became common and usual household paintings. Murals, frescoes, and other forms of wall painting are even see in government buildings, schools, and subway stations throughout the country (Hiester, 1989). Wall painting changed depending on culture, from the Roman and Greek warfare, to the epics of the Greek and the early Christian charges, to the Renaissance and revolutionary murals depicted to show life as it progresses. Heister (1989) continues with the changes in the mural setting, as she and her colleagues in the Education department team up with students to paint a mural for their school. They used everyday materials, such as Latex wall paint and foam brushes. The technology provides more uses for murals and frescoes than never before. An example would be Heister building a paneled mural for the school, as well as it being utilized in interior decoration by middle-class families. What used to be a declaration of wealth before is now something casual and usual, thanks to technology which enabled middle-class people to have access to frescoes (Geracimos, 2006). Murals and frescoes are now being used in interior designing. An interior decorator could also paint on a canvas as thin as wallpaper, so that the home owners will be able to take the canvas with them if they decide to move homes. It is also very mobile, such as what Hiester (1989) did with their mural, wherein the panels could be removed to accommodate new murals of future students that are more fitting for the time. In a way, murals are still used to beautify homes. Geracimos (2006) says that the trend is part of a larger pattern around the country that has people investing heavily in their domestic environment, the trend being the personalized murals in each home. There are many ways of taking advantage of murals in a home, such as painting a fairytale theme in a childs room, or something that might be able to ignite a childs imagination. Main rooms are also given the impression that they are bigger, thanks to murals. The materials being used are not as restricted as well. Nowadays interior decorators could create walls to look like limestone, burlap, or linen only by using paint. Such technology was unavailable before, but nowadays people can take advantage of this wonder (Geracimos, 2006). What is disheartening is that despite the boom of wall painting in the present era, there is a sad price that artists have to pay. Nowadays people do not see frescoes and murals as what they really are (which are pictures that have captured life and is a way of bringing into the present some of the past, which provides continuity); instead what people see is a murals shallow beauty. To illustrate better this point, Lothar (2007) writes about Lavaudieu village in France, describing the place as unspoiled stone village, no shops, no bars, no nightlife, just a restaurant or two. This quiet is supplemented with Lothars next words which are, what makes the village worth a visit are the exquisite 11th-century Benedictine abbeyà ¢Ã¢â€š ¬Ã‚ ¦ the refectory is a glow with Byzantine-influenced murals. With that simple sentence, Lothar was able to depict the murals in the area as something that was supposed to be appealing and peaceful. Never mind if, say for example, the murals painted on the abbey is filled with demons and angels fighting for the Lord. The people stopped caring about things that really matter, such as what a piece means, and instead preferred to think about just how shallow a murals image is. From sacred images, graffiti, and interior decoration It is clearly emphasized in the paper that the previous purpose of murals would be to beautify homes and to preserve the culture of one society. It has evolved to the purpose of beautifying homes, to draw epic tales and to encourage beautiful stories throughout history. With each technological advancement and marvel come different application of murals and frescoes. The Egyptians used murals to show their rich history in terms of their celebrations, deaths, and other important occasions, while there are those that showed war, revolution, and hunger on the walls. Now everywhere one looks, there are murals and paintings on the streets and walls. Politicians use walls as another way of campaigning, teenagers and gang members would put graffiti in the blank and clean walls. Did it grow or diminish over the years? From the sacred images in churches that were able to raise fear and astonishment to those who see it, to the common graffiti that are being splattered on blank walls in the neighborhoods. Thanks to the developments of todays technology, murals are accessible to everybody. Yet this accessibility could also wreck the beauty of murals, as they could be taken for granted.

Unethical Act Among Contractors: Class F in Selangor

Unethical Act Among Contractors: Class F in Selangor 1.0 INTRODUCTION Contractors are the independent entity that agree to construct certain number or quantity of goods, material, equipment personnel ,or services that meet the requirement of specifications at a mutually price with a specific timeframe with another independent entity call contractee or project owner (Oxford Times). All contractors are rated Class F are Bumiputera. According to Article (160(2)) the concept of a bumiputra ethnic group in Malaysia was coined by activist Tunku Abdul Rahman. It recognized the special position of the Malays provided in the Federal Constitution of Malaysia, in particular Article 153. But, the constitution does not use the term bumiputra; it defines only Malay and aborigine (Article 160(2)).This means that the contractor is Class F Bumiputera contractors and do not need to apply for Recognition of Bumiputera. According to PKK (Pusat Khidmat Kontractor) until 26th June 2010 there are 4210 registered class F contractors in Selangor. A countrys economic system, irrespective construction industry plays a role in, construction industry plays a substantial role in a countrys national economic system (Zantanidis Tsiotras, 1998). Indeed, this sector is an important employer of a nations workforce as it employs between 2% to 10% of total workforce of most countries (Abdul Rashid Hassan, 2005). Malaysia has gained an impressive economic growth during the last three decades (Abdul Rahman et al, 2005) and this sector has employed an estimated 798,200 workforce nationwide in 2004 (CIDB, 2006). The Malaysian Government has given a much needed boost to the countrys construction industry under the 9th Malaysian Plan where a total of 880 projects worth RM15billion is to be tendered (The Star, 2006). It should be foregrounded that the issue of poor quality in the construction sector has, nevertheless. been identified as a major concern even as far back as the mid 1980s (The Star, 2006). Generally, it is a rule that constructi on projects must be completed within the planned cost, scheduled time and required quality. Quality may sometimes be ignored in this industry to cut the costs or to shorten the project time (Turk, 2006). To deal with the low quality problem faced by the industry, quality management is seen as an approach to achieve the required level of quality of the end product and has been given great attention worldwide over the past three decades (Hiyassat, 2000; Berawi and Woodhead, 2005). However, there is a perception that majority of quality related issues are caused by human factor. In response to that perception, a study was performed to look into the relationship between professional ethics among participants of construction sector and the quality related issues in Malaysian construction sector. It should be noted that for this purpose of survey, contractors and clients are regarded as professions and they are required to demonstrate a high degree of professionalism in performing their t ask, in response to the Governments effort who has introduced the National Integrity Plan to enhance integrity and ethics in the nation. Unethical acts of fraud, waste, abuse, and corrupt practices are what receive prominent treatment in the media worldwide. Such as inappropriate gifts, unauthorized payments, and fiscal infractions are the unethical act problems most noted. The Conference Board in New York reported that the above issues have widespread agreement on each of these issues as being a serious concern among the leaders of the free world, including those in the United States, Canada, Japan, and Australia. Due to the increased of public awareness toward the contractor unethical acts and also decreased of public tolerance for wrong-doing, it is important for contractor to focus specifically on the question of how professional ethics should be incorporated into awareness of individual to make sure every projects should be completed as standard. The ethical statement can describe the act was right or wrong, or act with a right or wrong which it can provide a line of distinction between good and evil of the act or the tendency of a person or at least it can develop guidelines that can be made with various moral considerations(J.L Mackie, 1971). Ethical act are very important because it use to determine the thoughts, actions and behavior of members of the organization to fulfill their responsibility and trust as an employee. It is also to create statements and coordination between the contractors as a key institution for national development. Ethical act also important to maintain and improve client confidence in the organization, 84% of FMIs respondents said that theyve seen an unethical act committed in the construction industry in the past year is an alarming statistic. Contractors, can take little comfort in the probability that incidence of unethical behavior is just as high in other industries these days. FMI had offer f our solution and one of the solutions is to stiffer the penalties for those caught in unethical or illegal acts is the least likely to succeed. Secondly, the FMI had suggest to develop an industry-wide code of ethics which these codes of ethics need to be enforced in every country. A less formal but corollary solution would hit closer to home. Companies should place more emphasis on social responsibility in their dealings with other firms. This approach is easier said than done, of course, although a few respondents in the survey say they have walked away from projects or companies and suffered short-term consequences as a result. They did not indicate, however, that they regretted their decisions in the long term. Training in ethical conduct is the fourth solution, and its the one that holds the most promise as long as it is coupled with commitment to these practices from the top ranks of any construction company. The FMI report states that unethical acts can signal a failure of management to know how to get the job done the right way. 1.2 Problem statement Due to many issues in our country regarding construction industry that lead to the unethical act by the contractors in running the projects such as the issue on the Kuala Lumpur Middle Ring Road 2( MRR2 ), Matrade building and also the issue on the Navy Recruit Center. If this ethical issue still going on in our construction industry, it will affect our construction quality. According to the Works Minister Datuk Seri S. Samy Vellu, more than 18,000 contractors and sub-contractors were either paid late or have yet to receive payment for completed work totaling RM23.7billion since 2000. This is a very huge sum, about 14% of the allocation for development projects under the 9th Malaysia Plan. The Construction Industry Development Board (CIDB) had carried out a six-month survey on 330 contractors, in which 273 cases of payment problems involving RM877.8mil were reported. Another example for the issue in Malaysian construction industry is the Plaza Rakyats project. The government will iss ue a warning notice to the Plaza Rakyat project contractors to continue the project as early as next week, initially, and if defaults, the tender will be forfeited. Minister of Federal Territory and Welfare Commissioner, Datuk Raja Nong Chik Raja Zainal Abidin said, a notice will be given to contractors in a week or two so that they continue construction work. 1.3 AIM AND OBJECTIVES OF THE RESEARCH. The aim of this research as far as the unethical act among contractors class F in Selangor is concerned, is to identify the effect in the construction quality. These main objectives are broken down to more specific objectives in order to better understand the topic at hand. To achieve the desired aim of the research, there are some of the objectives had been choose for this research. Objectives for this research are: Assess the level of professional ethical standards and its practice in the Selangor construction industry, To identify the problems associated to unethical acts in construction industry Determine the role of professional ethics in improving quality management in construction industry. 1.4 Organization of Study Chapter 1 introduces the research topic. It discussed about the unethical acts, definition of contractor, definition of bumiputera, issue related to unethical acts in construction industry problem statement and the objectives that initiated this study. Chapter 2 involves the extensive review of literature relating to the relevant topic of the subject matter of research including the professional ethic and relationship between ethic and construction. Chapter 3 discussed the methodology used in this study. It includes the developed hypothesis and data collection methods. It also includes a brief explanation on the data analysis methods. Chapter 4 reports data analysis and findings of the survey obtained from the findings. Chapter 5 involves detail finding and discussion on the result of survey base on the analysis. Chapter 6 present conclusions and recommendation based on the findings of the study. Key recommendation and their future prospect have been outlined which may assist in future plans to facilitate knowledge sharing plan in school. CHAPTER 2 LITERATURE REVIEW 2.0 Introduction In this chapter a great extent of literature of relevant concepts are being reviewed in order to get insight of and identify variables which have impact on the objectives of this research. The researches which are done by different scholars and researches will be reviewed. 2.1 Quality In Construction Industry Quality is a measure of excellence or a state of being free from defects, deficiencies, and significant variations, brought about by the strict and consistent adherence to measurable and verifiable standards to achieve uniformity of output that satisfies specific customer or user requirements. ISO 8402-1986 standard defines quality as the totality of features and characteristics of a product or service that bears its ability to satisfy stated or implied needs Since tribal chiefs, kings, and pharaohs ruled the issues of quality have already existed (Gitlow, 2005). In a project scenario, quality can be defined as meeting the legal, aesthetic (Arditi Gunaydin, 1997) and functional requirements of a project (Berawi, 2006). Customers nowadays place more emphasis on the quality of products rather than the price which was the major concern in the past. Hence, a rapid expansion of international competition in quality has occurred (Tsiotras Gotzamani, 1996; Abdul Rahman Berawi, 2002). In America, the professional societies have prepared codes of ethics since before early twentieth century. These have been incorporated to a greater or lesser degree into the regulatory laws of various countries. Such as The Institution of Civil Engineers (ICE) in the UK, they have a code of ethics incorporated into its standards of conduct and as for Canadian societies of professional engineers likewise have such codes of conduct as well (Bowen, P., R. Pearl and A. Akintoye. 2007). Mainly for practical and professional use, codes of ethics are developed for supplementing the building codes and other acts of law. These ethical aspects were considered based on mans natural morals (Darabarek Symotink, 1999). In terms of quality in construction industry, Turk (2006), citing Arditi Gunaydin (1999), mentioned that à ¢Ã¢â€š ¬Ã‹Å"high quality building project includes factors like the design being easily understandable and applicable, conformity of design with specifications, economics of construction, ease of operation, ease of maintenance and energy efficiency. According to S. Fryer, Buro Happold, UK (2007), no matter how clever or elaborate the design of a structure is, any construction project will ultimately be judged on the quality of the finished product. Zantanidis Tsiotras (1998) and Abdul Rahman Berawi (2002) mentioned the expectations for quality construction projects will continue to grow rapidly as the number of affluent, educated and quality conscious customers are increasing. With the globalization of economy, construction firms worldwide are actively engaged to achieve internationally accepted quality levels to ensure their position in the emerging international market especially in those developing economies. Thus, the need to have a proper system that ensures quality is critical, coupled with high level of attention paid to quality management in construction industry (Abdul Rahman, Berawi, et al, 2006). Scholars indicate that quality management has been adopted by many countries in their construction industry including Hong Kong (Leung et al, 1999; Au Yu, 1999 and Tang Kam, 1999), Singapore (Low Omar, 1999 and Low Yeo, 1997), Greece (Tsiotras Gotzamani, 1996 and Zantanidis Tsiotras, 1998), Turkey (Turk, 2006), Jordan (Hiyassat, 2000), Saudi Arabia (Bubshait Al Atiq, 1999), Sweeden (Landin, 2000), United States (Chini Valdez, 2003), South Africa (Rwelamilla, 1995) and Malaysia (Chew Chai, 1996). As for Malaysia,we have the code of ethics for co ntractor which need to be followed by the contractors. In that code of ethic it emphasizes more about the level of professionalism, productivity, and quality. Excellence in the construction industry is very much determined by the level of efficiency, productivity, quality and professionalism in the delivery services. The delivery of construction services is connected directly or closely related integrity of the construction contractors in the performance responsibilities. This aspect has been dealt with when Construction Industry Master Plan (CIMP): 2006-2015 enacted. CIMP has given special emphasis on increasing productivity, image and professionalism in the construction industry as the strategic thrusts of this industry to greater high. For this purpose CIMP also has proposed legislation Code of ethics to further strengthen the practice of values and moral ethics among contractors in the country in implementation of construction works. Many developers were also fined for not confo rming to the Housing Development Act, including not preparing reports on schedule, especially work progress reports every six months (NST, 2010). This quality in our construction industry can be improved if everybody doing their part. For every developer, starting a new housing project is a new business. So, if they understand their responsibility as a developer and follow the agreement, they must complete the projects according to the dates set. According to Michael S. Poles, the quality of the construction can be control by competence supervision. It is the duty of the contractor to complete the work covered by his or her contract, in accordance with the approved plans and specifications. The contractor must carefully study the approved plans and specifications and should plan their schedule of operations well ahead of time. If at any time it is discovered that the work which is being done is not in accordance with the approved plans and specifications, the contractor should immed iately correct the work. In order to assure that the work being done is in accordance with the approved plans and specifications, the contractor must always supervise, and coordinate of all of the work that need to be completed. 2.2 Professional Ethic in Construction Industry Profession is an occupation that requires both advanced study and mastery of a specialized body of knowledge and undertaken to promote, ensure or safeguard some matter that significantly affects others well being (Vee Skitmore, 2003). Almost every profession has its codes of ethics to provide a framework for arriving at good ethical choices. Therefore, professional ethics is a system of norms to deal with both the morality and behavior of professionals in their day to day practice, and ascribes moral responsibility not to an individual, but to all professionals practicing in a particular profession. For the building and designing professions, the incalculable value of human life demands nothing less than the highest moral considerations from those who might risk it otherwise (Mason, 1998, cited in Vee Skitmore,2003). Professional ethics concerns the moral issues that arise because of the specialist knowledge that professionals attain, and how the use of this knowledge should be governed when providing a service to the public (Ruth Chadwick, 1998). The construction industry is a perfect environment for ethical dilemmas, with its low price mentality, fierce competition, and paper thin margin (FMI, 2006). Jordan (2005) stated that unethical behavior is taking a growing toll on the reputation of the industry. From a survey conducted by FMI, 63% of the respondents whom are the construction players feel that construction sector is tainted by unethical conducts (FMI, 2006). Surveys conducted by researchers in Australia (Vee Skitmore, 2003) and South Africa (Pearl et al, 2005) identified several unethical conducts and ethical dilemmas in the construction industry such as corruption, negligence, bribery, conflict of interest, bid cutting, under bidding, collusive tendering, cover pricing, frontloading, b id shopping, withdrawal of tender, and payment game. It is evident that there exist significant areas of concern pertaining to the ethical conducts practiced by the construction professionals. There are many other efforts taken to increase the ethical standards and integrity among the professionals in construction sectors worldwide. According to Pearl et al (2005), the regulatory professional Acts relating to the built environment professional sector in South Africa were totally overhauled in the late 1990s and a new suite of professional Acts were promulgated in 2000 to enhance the professionalism. Meanwhile, in America, the Construction Management Association of America (CMAA) has updated its code of ethics to include a wider range of professional services as well as professional services among construction players (CMAA, 2006). A Standard of Professional Conduct to govern the ethical practices in the American civil engineering profession was published by the American Society of Civil Engineers (ASCE, 2007). On the other  hand, Australia has their own codes of tendering to enhance fairness and transparency (Ray, 1997). In Malaysia, the government is very serious about improving ethics in both public and private sector. For instance, the construction industry has introduced codes of ethics for contractors to encourage self regulation among the contractor in this sector (The Star, 2006). Stakeholders of construction projects were asked to enforce the existing code of ethics to safeguard the engineers good name (The Star, 2006). The Construction Industry Development Board (CIDB) of Malaysia also host integrity courses for contractors to promote the importance of integrity and plans to make the course as a pre9requisite for contractors when renewing their registration (The Star, 2006). Finally, the launching of the Construction Industry Master Plan (CIMP) by CIDB in 2004 also had in the master plan an objective to enhance professional ethics in the local construction industry (Construction Industry Master Plan 2006 à ¢Ã¢â€š ¬Ã¢â‚¬Å" 2015). According to Housing and Local Government Minister Datuk Seri Kong Cho Ha, 1,345 developers and more than 5,000 directors of such companies involved in problematic projects have been blacklisted because they abandoned housing projects and also those that were not completed on schedule. They are not only been blacklisted, they also fined for not conforming to the Housing Development Act, including not preparing reports on schedule, especially work progress reports every six months(NST 2010). 2.3 Relationship between Professional Ethic and Quality Related Issues Besterfield et al (2003) mentioned quality is dependent on ethical behavior, whereby quality and ethics have a common care premise which is to do right things right and it is a proven way to reduce costs, improve competitiveness, and create customer satisfaction. It is evident that low  ethical standards among construction professional will lead to quality problem. These issues were highlighted in the media and received great concern of public (Fleddermann, 2004; NST, 2004; and RTM, 2006). As an example, the ethical related case in the construction industry was the collapse of the Hyatt Regency Kansas City walkways (Fleddermann, 2004). It is a hotel project in 1970s with walkways suspended over the large atrium. With the intention to save the cost, the subcontractor for the fabrication and erection of atrium steel suggested changes in the structure and it was approved by the consulting structural engineer. During the construction, part of the atrium collapsed and the engineer came out with the report saying that the design was safe and ready to be opened for business in 1980. The tragedy happened one year after the completion of the project during a dancing party in the atrium lobby. Some of the walkways on which people were dancing collapsed onto the crowded atrium floor, leaving more than a hundred people died and almost two hundred injuries. Investigation was then conducted by the Missouri Board of Architects, Professional Engineers and Land Surveyors reported that the original design was only marginally acceptable to the Kansas City building code where the walkways would only have had approximately 60% of the capacity required by the code. The situation was even worse in the new design proposed by the steel subcontractor and approved by the engineer. The consultant was found negligence in its investigation of the atrium collapse and places too much reliance on the subcontractor. Therefore, the engineer has been charged for negligence, incompetence, and misconduct. Both the engineer and the consultant firm lose license of practicing. This case strongly indicates that unethical behaviour will lead to quality problems and structural failures. In Malaysia, as an example, a newly opened specialist hospital in Johor Bahru was closed due to fungi attack on the equipments and walls (RTM 2006). It was found that many of the hospitals equipments such as oxygen piping and sewerage system are not according to the specifications. This clearly shows the poor ethics of the contractor who failed to do right things right. The contractor was given three months to rectify problems including leaking pipes, broken ceilings and faulty air conditioning ducts (NST, 2004). Another substandard quality of construction project in Malaysia is the RM238 million Middle Ring Road Two (MRR2) flyover which was closed to traffic after cracks were found in 31 pillars and structural movements were detected (The Sun, 2004). The Government engaged an independent consultant from the United Kingdom to investigate the defects. The independent consultant identified that design deficiencies and improper anchoring of the columns to the crossbeam were the main cau se of the cracks (NST, 2004). Design deficiency is found to be a negligence on the design team and the repair works was then carried out at an estimated cost of RM20 million. Contractors confront dozens of issues, many of which have substantial impact on their own self or organization, as well as others involved in the project. Many decisions have a straight forward answer determined by contract language or budget. Some, however, require entering an indistinct gray zone where the contractor must use best judgment to devise a course of action. Ethical questions raised include: what happens when professional codes and regulations lag behind technological innovations; what precautions must engineers take when trying to balance the benefits, new technologies bring against risks to public safety, often associated with engineering innovation and what are engineering and corporate responsibilities to the public for failed innovation; and should he hold then payments for the benefit of his organization. Often these challenges are managed with little or no preparation or formal guidelines and sometimes with negative results. Engineering ethics is attracting interest in colleges of engineering throughout the world. Therefore, the new technology must address the human being as its central subject and has to be introduced by ethics (Cywinski, Z. 2001). The construction of the new national palace at Jalan Duta, Kuala Lumpur has doubled in a period of four years from RM400 million to RM 811 million. Contracts for the construction were awarded to three companies through direct negotiations instead of open tenders ( NST 2003). Government will focus on overcoming the problem `leakage of tenders in the Ninth Malaysia Plan (RMK-9) are exploring the possibility of tightening conditions of the application to the contractor class F. Entrepreneur and Cooperative Development Minister Datuk Mohamed Khaled Nordin said the conditions were studied for class F contractors license applican t is to ensure that applicants undergo interview, examination, has offices and operations background of the net. The number of contractors has increased dramatically recently that 46.983 of the contractors registered with the Contractor Service Centre (PKK) in the country. Of the total, 35,544 are Class F contractors. The contractors will face intense competition in seeking jobs or contracts, and more disturbing is the number of contractors that own more than the number of contracts offered, especially from the government. CHAPTER 3 RESEARCH METHODOLOGY 3.0 Introduction This section describes the methodology used in conducting this research. It starts by describing the sample selection, research design, variables and hypothesis and continues with the description of the methods of data collection and data analysis. Finally, some of the limitations and key assumption of the findings are described. Primary source were used to collect data from the sample to assess the perception of respondents toward knowledge management and knowledge sharing, the school culture and work environment, individual barriers and organization barriers toward knowledge sharing. The selected data was tested and conclusions were drawn. There are 6 procedures used in completing this study. First, a review of literature was conducted. The review was focused on the emergence of knowledge economy and knowledge management. Then the roles of knowledge sharing were discussed. A further potential barrier toward knowledge sharing was reviewed. Variable which has affected on knowledge sharing was also discussed. The review of literature served as a frame work for the study, and offered contrasting opinions of the authors. Second, a rough draft of the survey instrument and possible methods of testing and assessment of variables was done. A questionnaire was tested and validated before implementation reviewed for preventing any bias and avoiding errors. Questionnaire survey is the main research methodology used to achieve the research objectives. Five hundred (500) sets of questionnaires were distributed to targeted respondents in Selangor state by post ,via the internet , by hand. Targeted respondents ranging from consultant firms and contractor personnel within Selangor area .To ensure the reliability of the questionnaire survey, the sample size taken was then compared to match with the sample size recommended by Krejcie and Morgan (Sekaran, 2000: 295). Third, a survey was implemented. Questionnaire was sent to the list of all class F contractors which registered under PKK within Selangor area. Fourth, the result of the survey was assessed using Statistical Package for Social Science (SPSS) 15.0 software. The result were tested and presented with illustration. Scores were converted into percentage rating and presented in graphical format using excel 2003. Fifth, the conclusion was driven from data analysis and findings. Important points were highlighted and recommendations were given. Research Design The research was designed to explore the unethical acts among contractors regarding the issue on the construction quality in Selangor. The data produced from the research was then analyzed so that the following objective could be achieved. The stated hypothesis could be tested and further recommendations could be made with regard to specific focus of this research. To identify areas for further, and more specific areas of research Quantitative method utilizing survey method is used for gathering information. Variables Variables are classified into three groups including dependent variables, moderate variables and independent variables. Dependent Variable Unethical act is considered as dependent variable Independent Variable Contractors and construction quality are considered as independent variables. Data Collection A comprehensive literature review and self administered questionnaire were used to provide an insight to the study. These instruments provide informative ideas on the possible issued experienced by factors affecting perception of respondents about unethical acts will effected the construction quality The survey aimed is to target contractor class F in Selangor. The aimed was chosen because of two reasons. Firstly, there are too many contractors class F in Selangor. Secondly, the issues that involved contractor class F are more major in our construction industry and this give the author the possibility to sent the questionnaires to some contractor firm on one to one basis. The author would have preferred a larger sample of respondents to participate in the research, but due to limitation of time, this was not possible. The survey was aimed at the contractors class F in Selangor area. Data were collected from 500 contractors selected randomly from different firm and background. Questionnaire was send through mail and respondents were given three weeks to respond before they were send back to the author. 3. 4 Research Assumptions When conducting this study a number of assumptions have been made with regards to the literature reviewed and the respondent sample selected. These assumptions are identified as below. The secondary data collected from various resources have been assumed to be valid and based on the research done by authors. The secondary data has been assumed to present public interest as a whole and without any biases. The respondents have responded to the questionnaire without any biasness and to the best of their abilities. Instrumental Biases In administrating the questionnaire, there has been a significant degree of biasness that was exercised by researcher. The questionnaire was developed based on the respondents. This minimizes the respondent biasness to a certain level. Various scaling methods were utilized where appropriate to minimize biasness. Sample size Approximately 500 contractors were randomly selected from the target population of different firms. The simple random sampling method was utilized in this situation. This was to deter any sample biasness that could have distorted the result. The respondents samples of contractors were surveyed in the Selangor area. The contractors who responded came from various hierarchy levels of different firms. Scaling of Questionnaire In order in measure the operationally defined and elements of a variable, the rating scale has been used to elicit responses with regard to the person studied. A number of rating scales techniques and measurements were utilized when administrating questionnaire involving Category scale and Likert scale. Example: Category Scale What is your highest educational qualification? PHD degree Bs degree Ms degree Diploma/STPM Knowledge sharing is fully supported by school administrator. Extremely disagree/ Strongly disagree/ Disagree /Agree /Strongly Agree/Extremely A

Crickets :: essays research papers fc

Insects have been a nuisance to man since the beginning of time, up until the present. One of the plagues that struck Egypt was swarms of crickets, and locusts, which destroyed crops, and ate entire fields. Swarms of Crickets can cover up to 210 km. There have been cases of up to 100,000,000,000 insects in a swarm (one hundred billion). In these huge masses, they can completely destroy the land and everything on a farm. I chose to do this experiment because when I am at camp I am constantly woken up by the loud chirping of these annoying insects. There are three types of crickets: Mole Crickets, Field Crickets, and House Crickets. The Mole Cricket’s body is designed for digging subterranean tunnels. This Cricket’s body is well adapted to digging. The Mole Cricket usually lives in hot dry areas, and are extremely harmful to plants such as barley, and flax The Field Cricket has had a history in ancient China. This cricket’s beautiful song was held in particularly high esteem. These crickets were often kept in exquisitely ornamented cages made of sandalwood, ivory or jade. The Most common cricket is the house cricket. The house cricket’s body is more slender than that of the field cricket. It is also generally lighter in color. This crickets appears in abundance in central Europe, such as cellars, houses, bakeries, and so on. Procedure Problem: How do I make a cricket deterrent that is environmentally friendly? Hypothesis: If I use a deterrent that has a strong odor, then it will deter the crickets from that area. 2 I started my experiment by first buying 60 crickets. The crickets were stored in bags until they were ready to be used. I purchased a clear plastic box with holes in the top for breathing. I made a divider out of cardboard and secured it in the center of the box, making four equal sections. One section was the control, and in the others I put a deterrent. Two tests were made that were thrown out because they were irrelevant. In the first case, the crickets were not deterred at all by any of the substances. The test was done outside, and the crickets seemed to simply move their position depending on the location of the sun. The crickets seemed only deterred by the sun. They all moved to wherever the shadow of the sun seemed the darkest. I concluded that crickets are deterred, to some extent, by sunlight. The other test seemed erroneous because all of the crickets died very quickly. In this test, the crickets all died within 15 minutes, in whichever substance they went in first. There was too much of liquid in each

Scarlet Letter :: Free Essay Writer

Scarlet Letter For Every Action There is a Reaction: the Affects of Sin in The Scarlet Letter According to Webster ¡Ã‚ ¯s Collegiate Dictionary, sin is defined as an action that is or is felt to be highly reprehensible. The average person would agree that it is only in human nature to sin. Therefore the severity of such transgressions is diluted with that simple justification. However, the less frequently discussed and oftentimes the more important issue is the effects of a man or woman ¡Ã‚ ¯s sin. Nathaniel Hawthorne ¡Ã‚ ¯s The Scarlet Letter revolves around the single theme of the unforgivable, adulterous sin which affects Hester Prynne, Pearl, and Roger Chillingworth to their very cores. First, because of this unforgivable sin, Hester was forced to live as the social outcast for the rest of her days. Hester makes her first public appearance clad in the scarlet letter when she first emerges out of the cold dark prison. It is described as  ¡Ã‚ °so fantastically embroidered and illuminated upon her bosom ¡Ã‚ ± (37). Hawthorne continues to say  ¡Ã‚ °It had the effect of a spell, taking her out of the ordinary relations with humanity and enclosing her in a sphere by herself ¡Ã‚ ± (37). Since the scarlet letter symbolizes sin, it is the ultimate source of social isolation for her. Hester is in a sphere of her own where her sin affects her livelihood and has completely isolated her from the world. The prison marks the beginning of a new life for Hester; a life filled with coping with consequences. Guilt is a consequence of sin that Hester must endure throughout her life, which also begins to have a profound effect on her life and thinking. Then, Pearl evolved into the very manifestation of Hester ¡Ã‚ ¯s sin. Pearl is not just a passive reminder of Hester ¡Ã‚ ¯s terrible deed; on the contrary, she is active in the role of torturing her mother. From the very beginning she drives to cause Hester to suffer.  ¡Ã‚ °But that first object of which Pearl seemed to become aware was--shall we say it?--the scarlet letter on Hester's bosom! ¡Ã‚ ± (66). This small movement of the baby ¡Ã‚ ¯s hand causes immense amounts of pain in Hester. Then, when Pearl is older she  ¡Ã‚ °she amused herself with gathering handfuls of wild-flowers, and flinging them, one by one, at her mother's bosom; dancing, up and down, like a little elf, whenever she hit the scarlet letter ¡Ã‚ ± (67). Hester begins to wonder if Pearl really is a demon ¡Ã‚ ¯s offspring  ¡Ã‚ °through the agency ¡Ã‚ ± of her sin.

Feminism Essay -- essays research papers

Both Virginia Woolf, in a speech addressing a graduating all women class, and Naomi Wolf, in her text The Beauty Myth, contemplate feminism from an economic viewpoint. While Woolf believes women need money and a room of their own to have economic independence, Wolf gives credence to the fact that the beauty industry is hindering the independence of women. Through male pomposity, the conventional lives of women, obsession with physical appearance, and the reality that beauty is diverse, both Woolf and Wolf explain the significance of our world's economy. Women have always been economically dependent on men. Any land or money that was in a woman's possession was given to her father or husband. Women have stayed at home working as housewives, cleaning house, and taking care of children. Of course, there have been women who have worked outside of the house, but Woolf sees that kind of work as enslavement. Not much money was made, and not many occupations were open to women. ". what still remains with me. was the poison of fear and bitterness which those days bred in me. To begin with, always to be doing work that one did not wish to do, and to do it like a slave," (Woolf 348). Therefore Woolf concludes that women need to be independent from men, and in order to do so women need to have money of their own. This statement is without a doubt biased, as Woolf is limiting her thesis to those women who have an income without working. Consequently, working women can never really be liberated. One may ask why women have been the poor ones. Why have women been dependent on men, and not men on women? Why haven't women been able to thrive and prosper like men have? The answer lies in the fact that men blow themselves out of proportion. Woolf's theory is that women have been seen as mirrors. "Women have served all these centuries as looking glasses possessing the magic and delicious power of reflecting the figure of man at twice its natural size," (Woolf 346). Because men see women as inferior, men feel superior. If a woman were to stand up for herself and lessen the power of the looking glass, men wouldn't have the feeling of predominance that they occupy now. "The looking-glass vision is of supreme importance because it charges the vitality; it stimulates the nervous system. Take it away and man may die," (Woo... ...s I was writing this paper, an ad for a "Jenny Jones Weight Loss" program came on. Lose nineteen pounds for nineteen dollars, Jenny Jones promises. And a couple days ago heavier people were protesting an ad 24-hour Fitness had exhibited, "When the aliens come, they will eat the fat ones first." Even my nine-year-old sister wonder why her stomach sticks out, she wonders what she can do to be thinner. It's affecting the younger generation. On the other hand, I look at my mother who is successful. She is a single mother who works in a predominantly male occupation, raising three children on her own. In some ways women have progressed, in some ways women have digressed. As women, we need to crack the mirror Virginia Woolf indicated as apparent in our domain. We need to set Shakespeare's sister free, and make the choice to have money and a room of our own. And as Naomi Wolf presented, we need to look for diversity in beauty. We need to become aware of the decrease in self-confidence that is happening in women, and do something about it. While it certainly is not going to happen today, or even tomorrow, on behalf of all women, I hope it happens soon.

Intangible and Tangible Assets

The value of intangible assets can be much more variable than tangible assets. This variability increases the likelihood of a discrepancy between book and market values. Learn about how investors deal with the differences between the book and market values of tangible and intangible assets. Tangible vs. Intangible Assets Financial statements are historical documents that show what a company was worth at one point in time. Because of standard accounting practices, an asset must be recorded at the value for which it was purchased.Changes in markets, currency, and economic conditions all contribute to discrepancies between book and market values. The longer an asset is held by a company, the greater the chance that discrepancies exist. One factor that affects the market value of an asset is intangibility. An intangible asset is one that does not have a physical form but provides value to the firm nevertheless. Examples of intangible assets include contracts and patents, i. e. assets tha t cost money to acquire but do not have easily-accessible markets through which to buy and sell them.Unlike tangible assets like machinery and automobiles, the lack of secondary markets increases the risk that the intangible asset can not be liquidated at a reasonable price. Assets that are not very liquid, such as plants and proprietary equipment, have secondary markets in which used assets can be sold. These assets typically suffer from low liquidity because there are costs, sometimes high costs, associated with their disposal in secondary markets. Liquidity is based on the ability to sell an item for cash if the need or desire arises.Definition of intangibles www. iprplaza. com Definitions of intangible assets from various perspectives Ads by Google An Example of the Value of an Intangible Asset Suppose a company purchases a patent from another company and for many years enjoys the right to build a product without any competition based on the design specified in the patent. Over time, the value of the patent diminishes because of changes in markets, technology, and processes. The cost of the patent as an intangible asset remains on the books at the cost that was paid for the patent.Throughout the life of the patent, this intangible asset became more valuable because it blocked competitors from developing the same product. However, near the end of the patent’s useful life, its market value falls to nearly zero. Throughout this rise and fall of the patent’s market value, its book value remained unchanged. See the complete Bright Hub Guide to Balance Sheet Basics  » Unlike automobiles which are depreciated using a regular schedule to estimate the asset’s worth, there is no real way to determine the actual worth of an intangible asset that companies investing in tangible assets enjoy.The variability and uncertainty as to whether a company can make valuable use of an intangible asset is what gives rise to discrepancies and the inability to determine the difference between their book and market values. Investors who ignore the value of intangible assets are removing from the valuation process important pieces of information that directly contribute to a company’s value. Unfortunately, valuing intangible assets is not an exact science.One of the best methods of valuing such as asset is to analyze what the company would look like if the asset were not owned by the company and the incremental increase in value by owning it is a reasonable estimate. However, this assumes that the company is using the intangible asset to its maximum potential. Other managers may have been able to exploit it for much more value. Identification o Tangible benefits are quantifiable: A precise amount can be placed on the benefit as a way to weigh its value. This value is almost always fiduciary.The value of the benefit depends on a person’s skill set. For instance, doctors get higher tangible benefits than a fast-food worker. On the other hand, intangible benefits are much harder to measure because of their subjectivity. Intangible benefits derive from how a person feels about their work. Job satisfaction is a main bench marker of an intangible benefit. 3 Tangible: Financial Pay and Benefits o Tangible benefits are those listed by the company in a quantifiable form. Such benefits are usually contractual in nature: Days off, insurance costs, salary and profit sharing are a few.Performing calculations and comparing these benefits with another business tend to be straight forward. When people first start looking for a job, they usually have a better idea of these tangible benefits than they do of the work’s intangible benefits. Steve Pogorzelski, author of the book, â€Å"Finding Keepers: The Monster Guide to Hiring and Holding the World’s Best Employees† also advises for corporations to tout tangible benefits such as gym partnerships to attract quality candidates. o Sponsored Links ? Trad emark Registration Efficient trademark registration services worldwide. www. egistertrademarks. net 4 Intangible: Job Satisfaction o Intangible benefits include all of the qualitative advantages of working for an organization. For instance, friendly coworkers, flexibility and a position that matches the worker’s skill set are intangible benefits. Johanna Schlegel, editor-in-chief of Salary. com advises workers to assess how they feel about the work they performed at the end of the day. Measuring the degree of commitment and agreement with corporate culture are additional ways Schlegel recommends gauging the intangible benefits derived from the job. 5 Considerations Some workers value tangible benefits over intangible benefits and vice versa. Decisions regarding employment typically depend on a worker’s situation. A father who wishes to stay at home with his children and telecommute places a premium on intangible benefits and may be willing to forego a higher salary. An other distinction of these two benefits is that intangible benefits may increase or decrease over time, whereas tangible benefits of a job tend not to fluctuate as much. If a worker tires of performing the same task repeatedly and sees no sign of advancement, her intangible benefits decrease.A business owner or manager incurs costs with nearly every decision. Tangible costs are calculated up front. They are the expected and quantifiable costs of running a business. Tangible costs typically include things a business can buy directly for specific costs, such as labor, materials and space. Other costs, called intangible costs, are harder to measure, but are nonetheless real and could be crucial to a business's success or failure. Such things as lost productivity, a drop in employee morale or a loss of goodwill in the community might count as intangible costs. Sponsored LinkDefinition of intangibles Definitions of intangible assets from various perspectives www. iprplaza. com Tangible C osts Tangible costs include the types of things a business writes checks for: salaries and wages, leases, operational inputs, employee medical benefits, transportation and commercial insurance. These costs have a clear place in the general ledger. The company cannot conduct business or produce a quality product without spending on tangible costs. They are also easy to quantify, so management tends to focus on the manipulation of tangible costs. Sources of Tangible CostsTangible costs consume much of a typical business's accounting efforts. The sources of tangible costs are documented with receipts, contracts or policies. The accounting department assigns tangible costs to specific cost categories, such as the cost of goods sold or overhead costs. Some tangible costs produce obvious benefits, such as the production of the company's product. Others, such as safety training or environmental controls, may produce benefits that are less easily measured, but the costs themselves are concr ete in the sense that they come straight out of the company's bottom line. Addressing Tangible CostsCompanies manage tangible costs by negotiating contracts for services and by getting multiple quotes for inputs and supplies. The purchasing department compares costs of buying or leasing equipment. A large corporation with multiple sites can transfer some pieces of equipment from one site to another. This prevents redundant spending on equipment such as scissor lifts or pressure washers that are only used occasionally. Some companies offer a bonus to department managers who reduce their department's spending. Companies may entice employees to cut costs by offering incentives and recognition to employees who have money-saving ideas.Intangible Costs Intangible costs are less easily measured. Some key and common intangible costs might include a drop in employee morale, dissatisfaction with working conditions or customer disappointment with a decline in service or product quality. Intang ible costs result from an identifiable source, but the costs are often not predicted. They may occur after a new practice or policy is put into effect, such as a cut in staffing levels or in employee benefits. Managers can try to estimate intangible costs as soon as they see a pattern of loss.This estimate will be the basis of a decision to either change or continue a practice that frustrates employees or customers. If a new procedure has injured an employee, the company may need to act quickly to avoid government fines and inspections. Sources of Intangible Costs Intangible costs are not always foreseen. For example, when corporate management puts a new program or policy into place that is not appropriate for a given location, unintended intangible costs may ensue because what works well at a work site in one part of the country may clash with the employee work culture at another location.For example, managed labor systems, which measure productivity automatically and chart it acco rding to a preset standard, may improve productivity at one facility but harm performance at another. A site where the employees take extended lunches and unauthorized breaks could benefit from this type of automated monitoring. The new system could actually improve the morale among conscientious employees who resent their co-workers' lack of effort. The same managed labor system could be a disaster at a site where employees work as a team and already watch their departments' speed and productivity.Workers may become anxious and confused over the new system and how it will affect their pay raises or continued employment. They may refuse to assist their co-workers, afraid that being off task will hurt their own productivity numbers. Addressing Intangible Costs After intangible costs are incurred, management must decide how to address the costs. In general, the company will either decide to absorb the cost or act to eliminate its source. This decision will be based on the best estimat e of the intangible cost management can come up with.The cost of training new employees after long-time employees have left for other opportunities is one variable used to estimate intangible costs. If a company decides to continue an unpopular policy, it may invite employees to informational meetings to reduce employee confusion and discontent. A change that has lowered the quality of customer service may require a public relations outreach to keep customer goodwill, or it may require the company to come up with some other customer benefit to replace what was lost. Sursa: http://smallbusiness. chron. com/tangible-costs-intangible-costs-51412. html Making Intangible Assets  TangiblePosted on December 24, 2011 by swaltersky In 2008, Paul D’Antilio, CEO of Future Point Systems  called to see if I would be interested in   consulting with his company about visual analytics. He had recently become the CEO and knew that we’d been successful commercializing a visual ana lytics product in Attenex Patterns (acquired by FTI Consulting). As it turned out when he called I was in Palo Alto, helping my daughter Elizabeth move to Stanford University to start her post doctoral research in cognitive psychology. We agreed to meet on a hot Bay Area Saturday morning at the Future Point offices in San Mateo, CA.As our discussion ensued it turns out he’d had a very successful career in software product development and was part of the development team at State Street Bank that had developed the mortgage backed securities and received one of the first software patents. As I presented the Attenex Patterns story and did a brief demo and shared how we’d used the tool in electronic discovery and patent analytics, Paul suddenly stood up and said â€Å"this is really interesting. When we did the mortgage backed securities at State Street Bank we were essentially taking a tangible asset and making it intangible and then trading it.What you are talking about is taking intangible assets like patents and making them tangible enough so that they can be traded. It’s the mirror image of what I’ve spent my career working on. † I stared at Paul for a moment as the thought of making intangible things tangible rolled around in my brain. I jumped up and exclaimed â€Å"You have the other half of the knowledge I didn’t know I’d been looking for the last ten years. You understand the valuing transforms back and forth between tangible and intangible assets. † We both knew in that moment that we’d discovered something important, but we didn’t know what to do with it.Paul realized that while it was a potentially big idea he had more urgent topics to deal with. So I agreed to consult with him at Future Point and see what we could do with the PNNL Starlight technology. After a few months we realized that there was not enough capital at Future Point to generate new product lines so we parted ways. H owever, the notion of making the intangible tangible enough to be identified, valued, monetized and traded is ever present in my thoughts. Over the last two hundred years, great wealth resulted from the systematic identification and monetization of new asset classes.The financial services industry has profited from taking tangible assets like mortgages and turning them into intangible assets that can be traded. In the music industry, David Bowie was the first artist to bundle together his future â€Å"hits† into a monetizable asset. In the wine industry, Joe Ciatti put together a REIT to invest in winemaking properties that raised a large fund, but ultimately failed at the execution level. In a different arena, Intellectual Ventures had raised billions of dollars to monetize patents rather than go through the long process of litigation.At the micro level, fine wineries are having difficulty monetizing their customer assets due to the difficulty of marketing their authentic di fferences and their lack of better business models and processes. Inventors face the same difficulties of matching their inventions to customers (enterprises or consumers) who could monetize their ideas. In the electronic discovery market, no lawyers, developers or suppliers view the problem as identifying the few â€Å"assets† in the millions of documents that will prove or disprove their case.Yet, each large scale complex matter is an exercise in systematically identifying the key document assets and then â€Å"monetizing† them by winning the case. The central observations about large scale customer problems are: †¢ The difficulty of recognizing a new asset class soon enough to create a market for it †¢ The focus of asset developers are to create an asset rather than on how that asset can be marketed and sold †¢ Few industries create â€Å"brokers† to trade bundles of assets until the industry matures.The experiences of using clustering and clas sifying mathematics in problems as diverse as mortgage backed securities, legal electronic discovery, patent brokering and licensing, and creating customers for life with biodynamic wineries suggests that there is a common solution to a diverse range of market problems that asset class monetization technology proposes to solve. The following diagram captures my current thinking on Asset Class Monetization. [pic] Asset Class IdentificationAt the core of the model is identifying new asset classes that are not yet recognized as being tradable and for which no â€Å"market† exists and no transparent information about the market exists. Clues to these asset classes are the difficulty in selling the asset or placing a value on the asset. Broad examples of difficult asset classes to value and sell are:   patents, enterprise software from new startups, and the selling of a startup for an exit opportunity. An example is the valuation and selling rocess for a biodynamic winery. Recen tly, a Southern Oregon Winery went through an assessment process to value their holdings after four years as a precursor to taking investment for expansion or sale. They required four different types of assessors (property, equipment valuation, agricultural value assessment, and quality and volume of the wine inventory) and financial experts. This assessment was time consuming (six months from start to finish), expensive, and not very accurate.The above assessment is further complicated by trying to assess the value add (or lack thereof) of the certified biodynamic component of the property. Is this a short term cachet or with the advent of a growing appreciation for authentic fine wine growing that represents the specificity of the place (terroir) and the accompanying slow food movement is this a long term trend? While a little more advanced in its evolution, the patent market appears to be moving from a very difficult arena to monetize using litigation or the very expensive sale p rocess of licensing to the attempt to create a market.Intellectual Ventures and Ocean Tomo are at the forefront of trying to create a market, but their efforts have been primarily aimed at acquiring patent assets or creating an auction for those assets. Little effort is spent at understanding how to value the assets and create a transparent information structure around those assets (like a Morningstar for patents). As a result, Intellectual Ventures is having a far harder time in licensing their patents than in acquiring them. Classification, Clustering, Segmentation and MatchingOnce an asset class is identified, sense must be made of the collection of assets. In most cases with complex assets, this process is expensive and highly dependent on experts. With the large scale adoption of the Internet, this process is now becoming routine, mathematical, automatic and highly scalable. Google Adwords and Adsense are great examples of both the power of the mathematics and on the ability to monetize the mathematics. Wired Magazine had an excellent article on â€Å"Googlenomics† showing how Google monetizes content through massive mathematics. [pic]Recent book length treatments of the processes, techniques and tools for classification, clustering, segmentation and matching are: †¢ Malcolm Gladwell, Tipping Point †¢ Winslow Farrell, How Hits Happen:   Forecasting Predictability in a Chaotic Marketplace †¢ Steven Levitt, Freakonomics:   A Rogue Economist Explores the Hidden Side of Everything †¢ John Battelle, Search:   How Google and Its Rivals Rwearote the Rules of Business and Transformed our Culture †¢ Ian Ayres, Super Crunchers:   Why Thinking-By-Numbers is the New Way to be Smart †¢ Stephen Baker,   The Numerati Bill Tancer, Click:   What Millions of People are Doing Online and Why it Matters †¢ Jeff Hawkins, On Intelligence o Numenta is creating a new type of computing technology modeled on the structure and op eration of the neocortex. The technology is called Hierarchical Temporal Memory, or HTM, and is applicable to a broad class of problems from machine vision, to fraud detection, to semantic analysis of text. HTM is based on a theory of neocortex first described in the book On Intelligence by Numenta co-founder Jeff Hawkins, and subsequently turned into a mathematical form by Numenta co-founder Dileep George. HTM technology has the potential to solve many difficult problems in machine learning, inference, and prediction. Some of the application areas Numenta is exploring with their customers include recognizing objects in images, recognizing behaviors in videos, identifying the gender of a speaker, predicting traffic patterns, doing optical character recognition on messy text, evaluating medical images, and predicting click through patterns on the web. The world is becoming awash with data of all types, whether numeric, video, text, images or audio, making it challenging for humans to sort through it and find what’s important.HTM technology offers the promise of making sense of all that data. o Thomas Redman, Data Driven:   Profiting from Your Most Important Business Asset Redman describes the power of being data driven: â€Å"I find looking at an organization through the data and information lens to be extremely powerful. To do so, one examines the movement and management of data and information as they wind their way across the organization. The lens reveals who touches them, how people and processes use them to add value, how they change, the politics surrounding seemingly mundane issues uch as data sharing, how the data come to be fouled up, what happens when they are wrong and so forth. † â€Å"Data and information are most valuable when they are flying from place to place. † Ayres described how he used Google’s Adwords to come up with the book title Super Crunchers. For a fee of $100 in Adwords he saved himself the $50,000 of consulting fees to name the book: [pic] Connections The value of an asset grows as there are more connections to that asset.Whether we are talking about a product with a high sales volume, or a webpage on the Internet (Google Page Rank algorithm), the number of connections to an asset grows the value of that asset exponentially (see Metcalfe’s Law  as described in  Unleashing the Killer App:   Digital Strategies for Market Dominance by Larry Downes and Chunka Mui). 1. Introduction: In present scenario, despite the global change, Human Resource Accounting is major issue for research & analysis in management. Human resource has always been taken as a ‘soft & light issue’ whose contribution generally can not be measured in monetary terms.There is no role of recording investments, benefits rendered by employees, valuation & accounting of human resource in conventional financial accounting. human resources is not considered in the different balance sheet models, and only in the profit and loss statement    human resource costs / expenditure are taken in account, such as salaries and staff welfare expenses (including pensions). The number of employees classified in categories is mentioned only in the explanatory report, the same as the board of directors' payment.Recent literature has focused on a broader measurement, namely that of â€Å"intellectual capital. † Despite those who consider intellectual capital a new approach, it is really an extension of HR accounting since without the underlying concept of HR investment there can be no intellectual capital development. As human resource is being taken as intellectual asset of the organization and worth three or four times the tangible book value. Human capital also provides expert services such as consulting, financial planning nd assurance services, which are valuable, and very much in demand. As it is the combination of HR & Accounting, joint efforts of behavioral scientists, acc ountants and managements are needed for the working and development of HRA. Figure 1. 1 [pic] There are two reasons for including human resources in accounting [Ripoll and Labatut, 1994]. First, people are a valuable resource to a firm so long as they perform services that can be quantified. Second, the value of a person as a resource depends on how he is employed. So management†¦ [continues]