Essay --

14 billion. Thats how many pounds of garbage are thrown into the ocean every year. 46%. Thats the amount of lakes that we butt endt use for recreational activities in America because they are too polluted. 7 billion. Thats the number of citizenry who can do something about it. Hi my name is Francisco Zepeda and Im from Spalding County. My presentation is on how to reduce your impact on the Earth, but before you can REDUCE your impact on the earth, you must first know HOW youre impacting the Earth. Pollution is one way to negatively impact the Earth, but what is befoulment? specify literally it is the presence or introduction of a substance that has harmful or poisonous effects. The main types of pollution are air, water, land, noise, and light. Air pollution is a serious problem. It occurs when there are harmful amounts of gases, dust, fumes, or odors in the atmosphere. The main source is man. It has been of concern for a long time, as far back as the Roman Empire where they cal led the dark clouds of pollution above them gravioris caeli, however air pollution has gotten increasingly worse. It can easily travel because there is nonhing to tour of duty it in the air. It takes just 5 days for Chinas pollution to reach us and affect our weather. Automobiles that use gasoline and fossil fuel-burning power plants but make up 90% of the air pollution in the United States. The number of people estimated to die from air pollution anually is over 50,000. Air pollution can can also cause global warming. Water pollution can be defined as any chemical, physical, or biological transmute in water that has a negative effect on any living organism that uses it. There are two types of water pollution, non- auspicate source and point s... ...ture.When reducing your impact on the Earth, most of it is very affordable and some requires nothing but participation on your part. To reduce air pollution you have to conserve energy so turn attain appliances and lights when you leave the room. Just about every electronic that comes with a remote is not really off you turn it off, but in a low power mode, otherwise you wouldnt be able to use the remote For these appliances it is better to unplug them when not in use. Plant deciduous trees around your foundation so they will provide shade during the summer, but allow heat from the sun to radiate into your home during the winter giving your heating system and air conditioner a break. Recycle paper, plastic, glass bottles, and aluminum cans. A lot of energy is used in qualification these products and you can conserve a lot of energy by recycling them reduce production emissions.

The Health Insurance Crisis in America Essay -- Public Policiy Issues

Health insurance comes as second nature to many of us. We overtake that blue and white government note and put it in our wallet and forget about it until we are sick or injured. When this happens, there it is, cushioning our fall identical the extra padding it provided to cushion our wallets. This is not the case with everyone, however. Many Americans have no cushion to fall back on, no blue and white card to show the emergency room when they have an unexpected wellness concern. No HMO with a convenient co-pay amount when their son or daughter develops an pinna infection. Medicine and other health services are expensive without these important conveniences that many people lack. These people have been falling through the cracks in U.S. health dish out system for years, leaving many citizens wondering why would our clownish do this to us?Our great and powerful nation, the United States, a country that much of the world views as the most highly developed nation in the world, is t he only industrialized country that does not provide its citizens with universal health care, according to a report by the National Rural Health Association (NRHA 1). Being that we are a capitalist economy, perhaps the government feels it is the employment of the people to make sure they are taken care of. This makes sense, doesnt it? We are all smart individuals we can make decisions and take action for ourselves. only if what can the individuals do when the cost of insurance and health care is too high for them to handle? In the United States, the answer is nothing. A 2002 census make by the Public Information office showed that there are 41.2 million Americans who do not have health insurance (Bergman). That amounts to a startling 14.6 percent of the population, up from... ...ently, without expensive health insurance, Americans are in a bind. If they cannot afford health insurance, they surely cannot afford the medical bills that will fall upon them should they need to be ho spitalized.Every other country in the world that is on the same level as America industrially and developmentally offers universal health care to its citizens. Some Americans are worried about the rise in taxes if the government offers guaranteed care to everyone. The insurance companies will suffer, as well. But the sacrifice is more than worth it. America was founded on the basis of freedom for all. Shouldnt we all, regardless of income, be free to enjoy as many years of health as we merit?Sources CitedNational Rural Health Associationhttp//www.apa.org/rural/report99.htmlLardie, Diane Universal Healthcare Action Networkhttp//www.uhcan.org/

At the Tomb of the Inflatable Pig :: essays research papers

IntroductionThrough the eyes of a British man Paraguay is pictured as a country of eccentricity and contradiction, of beguilingly laissez-faire(a) men and women. As this TP was written my points of view was the most instantant information source, disagreeing with the author in some of his statements.He describes a dirty country, and in my disaffirmation it is not like that. In relation to the title, in the cover of the book is the photo of a pink pig. It does not say why, but I compute that it would be on sale in the market and called his attention. Or perhaps, the Inflatable Pig was a premonition of its book Great by outside, emptiness on the inside.AT the Tomb of the Inflatable PigIs a book about Paraguay written by John Gimlette, an English lawyer who has come here in Paraguay for visit. But from its beginning, the book is full of errors and plagued of hatred towards Paraguay. Paraguay is not merely isolated, it is almost impenetrable, why does he said that? Our country is open to travel in and out, for my personal experience, Paraguay is neither isolated nor impenetrable, and I would travel with no problem at all, if I had the means. Commerce in general terms is good here, we import as much as we export. It has become a refuge to Nazis, cannibals, strange sixteenth-century Anabaptists, White Russians and fantastic creatures that ought long ago to have been extinct. The Paraguayans describe their landlocked nation as South Americas Switzerland. In truth, it is its Cinderella. I do not know anyone who thinks that Paraguay is the South Americas Switzerland as he mentioned. A by-product of Paraguays strong kinship and oral traditions is that no one agrees on anything. History is largely a matter of opinion, again, he is completely wrong, why he did not ask some of the good, excellent historians that this country has.It describes the life in Paraguay of that time so excellently that it is peculiar that a man so misinformed as Gimlette that writes a book plagued of errors, has called the attention of the elite press, North American. The book was published originally by Hutchinson in London, in 2002. The U.S.A. version just got out. -- This is the second book recently written by an English about Paraguay. In both, the writers did not scrimp poison.

Earthquake :: essays research papers

LEBANON, Oh. - A 7.0 earthquake shook millions awake early Saturday in the tri-state region and derailed anAmtrak train.The quake shaken residents out of their beds and shook buildings as far away as Pittsburgh. Over 90,000 peoplelost their power, and a highway bridge was cracked in downtown Cincinnati. This 246 A.M. earthquake was morethan the ordinary and caused a little more than incidental damage.Did you ever play a pinball machine and involve the ball get stuck in there and go bam-bam-bam-bam? It just threwmy body back and forth as I ran down the hallway, Dick Dale said from his home. intravenous feeding of the passengers on the Amtrak train suffered minor injuries. I was sleeping. It felt like the train jumpedoff the track...and I fell out of bed, said passenger Colleen Broome, who suffered a obscure shoulder. The quake was centered 32 miles north of Cincinnati in a small town called Lebanon. After the main blow fromthe earthquake there were after- shocks that rolled with the region for hours. A 5.8 and a 5.3 were two of thedozen aftershocks recorded.Authorities in Cincinnati and in Columbus said that there were no serious damage or injuries reported. Theyreceived a few calls, but none of them were too serious. It shook everything pretty good, but that was about it,said Lt. Rich Paddock of the Warren County Sheriffs Department.The set up of the earthquake were more serious near the epicenter located near Lebanon. John Fabian, aLebanon visitor, did not know what it was. Fabians wife woke him in the middle of the morning and told him they had to get out of there. The whole placewas shaking like crazy, Fabian said.Although the earthquake was powerful, it did not cause that much damage at all. The Hampton Inn in Mason,Oh., about 5 miles away from the epicenter just suffered a power outage and no sign of any type of damage. Theowner of the motel later on said that he got lucky no structural damage was done.

Music by Phillip Evergood :: Essays Papers

Music by Phillip EvergoodThe Painting Music by Philip Evergood is just about definitely one of my all-time favorite pictorial matters. The painting has so many rich colors and lively shapes. It literally makes you feel as though you were posing either in the same room as the people in the painting or possibly even playing music along with them.I think that what Philip Evergood was trying to accomplish with this painting was a feeling of unity through music and I believe that he did an outstanding job of present this. He made a great effort to show the diversity in his subjects. He shows old men, newfangled men, black men, white men, old women, young women white women, and black women. He uses his theme of music to show incredible unification.One other thing that I especially liked about the painting was the fact that you could almost feel the type of music being played in this modest room. You actually get a feel for the time decimal point and just by being able to see the deta il in the individuals clothing and expressions on there face there is something here that screams jazz. In push research I found that Evergood was indeed a jazz fan and the time period 1933- 1959 does indeed make it a possibility that jazz was the music that these individuals were playing.I especially like how Evergood incorporated so many different instruments in his work. Yet another link to jazz in my opinion. He has an nuts amalgamation of horns and brass and drums and violins. He has not only portrayed the diversity of music and people but he has shown the unity in music and I think that this was his main theme and I believe that it could not have been executed more beautifully by any other artist at any other time.From the theme of unity and his ability to express it so well to his actual painting technique I believe that Evergood has accomplished something that so many artists reach for. He has given his painting life. He has shown that there is a direct meaning behind them es in his painting. Themes that are not so much hidden but more or less right in your face, ready to be taken in.

Music by Phillip Evergood :: Essays Papers

Music by Phillip EvergoodThe Painting Music by Philip Evergood is most unimpeachably one of my all-time favorite paintings. The painting has so m any(prenominal) rich colors and lively shapes. It literally makes you feel as though you were sitting either in the same room as the people in the painting or possibly even playing music along with them.I venture that what Philip Evergood was trying to accomplish with this painting was a feeling of unity through music and I believe that he did an outstanding job of showing this. He made a great effort to show the diversity in his subjects. He shows old men, young men, black men, sporty men, old women, young women white women, and black women. He uses his theme of music to show incredible unification.One other thing that I especially liked about the painting was the incident that you could almost feel the type of music being played in this modest room. You actually get a feel for the time period and practiced by being able to see the d etail in the individuals clothing and expressions on there face there is something here that screams jazz. In further enquiry I found that Evergood was indeed a jazz fan and the time period 1933- 1959 does indeed make it a possibility that jazz was the music that these individuals were playing.I especially like how Evergood incorporated so legion(predicate) different instruments in his work. Yet another link to jazz in my opinion. He has an insane uniting of horns and brass and drums and violins. He has not only portrayed the diversity of music and people but he has shown the unity in music and I hazard that this was his main theme and I believe that it could not have been executed more beautifully by any other artist at any other time.From the theme of unity and his ability to express it so well to his actual painting technique I believe that Evergood has accomplished something that so many artists reach for. He has given his painting life. He has shown that there is a direct me aning behind themes in his painting. Themes that are not so very much hidden but more or less right in your face, ready to be taken in.

Mental Health Presenting Issues Essay

It may seem at first that Medical Tourism is doing the world a favour by clearing the backlogged waiting lists for certain procedures without having to expand the local capacity that is in demand. (1). It is likewise proposed by supporters of Medical tourism that by bringing tourists into the acres, not only(prenominal) the wellness sector, except other sectors, like the tourism and hospitality sectors will also benefit and through this flow on effect the people of the multitude country will benefit. For example Indias health c atomic number 18 scrapinget is expected to expand from 5.2%GDP to 8.5% GDP by the end of 2012 because of Medical tourism. (2) This is pickings a superficial look at the problem. It also effects on the health care of people of the host country, the standard of care received by the patient and effects on the workforce itself. While countries like India, Thailand and Singapore may seem to benefit overall, it has been argued that the extra funding the health care frame is receiving from medical tourism does not get diverted to help the creation health sector -with levels of public spending on healthcare in India are amongst the worst in the world (3).The local people should receive some of this profit that the health industry itself is receiving as many are unable to ease up comparative health care. There is also the question of the effect on the workforce. There are fears that medical tourism could worsen the drain of local professionals by luring them from the public sector and rural areas to take jobs in urban centres. (2) The medical tourism facilities offer not only a better rate of pay, but also access to good equipment, resources and medications. Finally there is the cost on the individual receiving the care. Presently, there are a lack of comparative quality and pencil eraser data including infection rates for overseas institutions. There is also little information about adverse events as reporting of these events is also lacking. Many of the practitioners in these health care facilities pay less indemnity insurance and matters are dealt with locally. It is hard to know what compensations would be made, were something to go wrong during a procedure. In nations that urinate long waiting lists for certain procedures, medical tourism provides a mechanism to clear backlogs by sending patients to foreign countries without expanding local capacity. Lancaster J. Surgeries, side trips for medical tourists. p. A1. upper-case letter Post. October 21, 2004. this reduces the burden on the local healthcare resources of the native country. this is reinforced by Insurance companies have jumped on the medical tourism ride by offering reduced rates to those who are willing to travel overseas for medical treatment, further encouraging the medical tourism market. It is proposed by supporters of Medical tourism that by bringing tourists into the country, other sectors, like the tourism and hospitality sectors will also benefit and through this flow on effect the people of the host country will benefit. For example Indias health care market is expected to expand from 5.2%GDP to 8.5% GDP by the end of 2012 because of Medical tourism.Medical visas mark growth of Indian medical tourism. Bull World Health Organ. 2007 while countries may seem to benefit overall, it has been argued that the extra funding the health care agreement is receiving from medical tourism does not get diverted to help the public health sector. Levels of public spending on healthcare in India are amongst the lowest in the world. Health Spending in India, the impact of current Aid structures and Aid Effectiveness. EU HEALTH ODA AND AID EFFECTIVENESS / COUNTRY BRIEFING 6 / DECEMBER 2011(sourced at http//www.euroresources.org/fileadmin/user_upload/AfGH_Policy_Briefs/PolicyBriefing6_India_LoRes.pdf) according to the WHO in 2010, in India 71% of total health expenditure was spent on private health public health spending comp ared to private.The private costs are too high for the average Indian so they cant directly benefit, if an effect on public health workforce, There are fears, however, that medical tourism could worsen the internal brain drain and lure professionals from the public sector and rural areas to take jobs in urban centres. Medical visas mark growth of Indian medical tourism. Bull World Health Organ. 2007 The question has arisen regarding the safety and quality of health care reicieved whilst overseas. also who manages complications which may arise after treatment that was received overseas. Who should be responsible for that? When medical treatment is sought from abroad, the normal continuum of care may be interrupted. perhaps not surprisingly, given commercial imperatives, evidence of outcomes for medical tourist treatments is limited and reports are difficult to obtain and verify.

Why I Hate Hr

Why I Hate HR MGT/431 Why I Hate Hr The issue we are addressing in this assignment below is the problems of human pick Management the author has written the topic Why we hate HR? . He has listed several issues faced such by the human resource management managers and there is quite a form of times having to distance themselves from the employees. He has started his causal agency by talking about why human-resource does not do such a good job, and how can we fix it? hen he continues with the pungent criticism of the general outlook of people towards HR , and considers that the HR people just find a great excuse of partying, c onlying it a HR leadership training program at the nigh expensive resorts. Considered by many as a waste of time and money. Author Keith Hammonds, Deputy editor of Fast Company magazine lit up HR managers with his long August 2005 article entitled, Why We Hate HR. He made a number of harsh accusations about HR people. As we have assistn the article is pr ovocative.I know many people think such accusations are true for more or less in the line of work, though as generalizations either are wrong. Should HR say nothing, or what just should they say instead? In fact Human Resource is making vast leaps forward as we speak. Instead of bashing pet peeves in the profession we should look into what is working. Punching at a problem rarely encourages improvement, though it gets lots of notice and expected email, both from vexed HR people and those who love to instigate them. Its time for an equally pointed response.The author drags out most of the cliche, tired- merely-not-yet-dead accusations. He ploughs out four in particular that HR people are not the sharpest tacks, that they are paper and policy mongers, that they are by treating everyone exactly equally the mistaken belief this is fairness, and that the HR managers cannot see the bigger picture. The last is truly the key issue. The others, nonetheless, grow from this. If they miss th e larger picture of creating value, they are abstracted it not only for the companies they work for, but the singles and their needs as well.It is irrelevant to compare Human Resource to finance and other support operations. As all HR managers make pretty much the same accusations about all of these sectors. They joke about blinker eyed accountants who only focus on lockstep processes and cant see the value of investing in pioneering ventures. HR managers at the same time support divisions needle line executives for their tendency to brush forth technical issues in their hurry to take shortcuts just to make their bonus numbers. Such digs may be humorous, but none of this is constructive. Not the Sharpest Tacks looking at HR in perspective against Keiths claim that HR Managers are generally dull, side-lined executives who couldnt make it in other fields. Keith alludes to, but doesnt spell out that HR is relatively new as a profession without the 400 year history that, for example, accounting has. It was born out of paysheet administration to take on a chaos of work that line executives didnt want to make time for such as hiring, familiarizing with familiarity atmosphere, training, terminations, HR legal issues, human rights, health and safety rules and literally dozens of other tasks loosely related to people.It can be a punching bag for all departments and Head Honchos and add to that few break aways have to deal with the complexity of issues that HR does. Clear cut accounting rules have become increasingly complex lately, but nothing to compare with the massive grey celestial spheres and differing legislation that HR executives routinely have to deal with many of which offer few absolute, clear-cut answers to tell your chief executive officer or staff. Do really dumb people get stuck in HR? As per Keiths views many line managers, still sideline weaker managers into the sound and assign them mainly paper-pushing tasks, party-planning and police duty as he notes.Nevertheless those who may look like losers frequently arent. HR is often asked to impose rules, sometimes some that dont fit with most employees, mostly not thought up by HR at all, but by irritated fuming CEOs demanding spontaneous responses to routine organizational problems better handled in other ways. In one situation HR was routinely held responsible for a poorly designed bonus plan that time after time paid out top awards, including even south sea cruises, to some of the welt performing area head, which were only good at sweet talking.Dumping weak executives into HR shows as much or more a failing of line managers than of the individuals who end up in the HR function. This will be fatal going forward and wont be allowed to continue. A bigger issue is whether precedential teams can learn to effectively absorb the input of their HR members as valuable. Agreed not everyone is great, but HR certainly isnt the only area with some weaker players by any means as ever y function holds its share of those who couldnt make it elsewhere, but have hung on where they started, barely coping with the basics.What Keith doesnt wait to be aware of is that most executives never reach the top jobs in any case, nor could they. Organizations thrive because theyre tough on people in every function and ideally only the best rise to the top. Conclusion Keith Hammonds, author of, Why We Hate Hr, clearing has no good feeling towards Human Resource Managers. Team B strongly believes if we did not have HRMs in organizations today, there would clearly be a lot of confusion and no learning training in todays workforce.Keith spends a lot of time talking down on human resources but does not clearly go away any facts about his opinions. Team B is disagrees with the author on this article as it has been stated above these are truly just and only opinions from an individual who clearly hates human resources. References Hammonds, K. H. (2005). Why We Hate Hr. Noe, R. A. , Hollenbeck, J. R. , Gerhart, B. , & Wright, P. M. (2007). Fundamentals of human resource management (2nd ed. ). New York, NY McGraw-Hill.

Analysis of pope joan Essay

The researcher analyzed Pope Joans life focusing on gender issues. The romance Pope joan written by donna wool folk cross is one of the keys to find the most important information and thus answer the questions and attain the impersonal of the study, also to run into the needed data library research and browsing various websites were done. This study aims to show how the pontiff upheld her empowerment in three levels of equality conscientization, participation, and access. The study.The described how the Philippine women way of living differ to those women who live in the time of pope Joans time. Qualitative method of research was employed in the study.the novel pope Joan by donna wool folk cross served as the primary source of data. The study presented how pope Joan upheld women empowerment in different levels of equality.Based on the novel pope Joan build an institution for women named st.catherine to be able for them to learn and for them to have good reasons and be equal in decision making as intimately as to control the balance of power. these objectives of pope Joan contribute to the participation as one levels of equality. In the sense of conscientization, pope Joan corrected some cardinal priest as they preach that upon resurrection womens imperfection would be remedied, eliminating that line might helpthe priest to achieve better effect with the female parishioners, pope Joans objective and mission did not affect the roman contemporary culture where conforming authority and power are played bt men, while women occupy the subordinate rank in terms of access in levels of quality pope Joan rebuild the marcian aqueduct using the papal treasure for the health of poorest people in the city.She also applies her abilities and cognition gain in fulda such good reasoning, and medical skill. In the light of the facts revealed, the researcher recommendation to improve critical thinking as well as raising of gender sensitivity awareness, students must have an open mind as they critically analyzed literary pieces on gender and development as they are future community leaders. Teacher of literature must consider instructional materials that will help in deeper understanding of the students on varied ways of advocating gender and women improvement and community.

’’A Simple Exchange of Niceties’’ by Joanne Fedler Essay

A Simple Exchange of Niceties, a short story by Joanne Fedler, 2007. In the textual matter A Simple Exchange of Niceties the narrator lives in what could be a big town. In this town there is a park which she often visits, in this park there is a certain bench that she likes better than the others, and she calls it her own bench. The theme is teenage problems and ab come to the fore striplings shooting into the adulthood. The narrators language is truly normal and is what every other American citizen could be speaking. The language contains a few curse words and slang words too. Example given She seemed so bloody keen on kids (Page 11 tonal pattern 133). The narrator does non have much self confidence she had a unity night jump with a Damien from the bar, which resulted in her getting pregnant. Damien told her that he never wanted to have kids with a trashy whore like her after he had fertilized her, which made her determine like a trashy whore too. She has lost the sympat hy of her mother too the narrator is a very troubled person who is shop-lifting and has been impregnated at a very young age this shows that she is not very sure of herself, and has not grown up yet.Her mother does not even want to bail her out from the prison after she had been caught shop-lifting. The narrator is a bit arrogant against people she does not know. Example given when the old lady has issues untwisting her bag, and the narrator just ignores it which shows that she does not like to communicate with strangers, which she also mentions When Im sitting on my bench, Im generally not in the mood for small-talk and chit-chat. (Page 9, line 43). She complains more or less when she is sitting on her bench and people come and sit down without asking if she is okay with it this is a very two-faced action, would she herself even exchange niceties if she was the one approaching a stranger on a bench? Her arrogance is also shown when a lady with a book and a bottle of urine comes along the lady says that she should not smoke.Her attitude is very typical for the society of youth, and the fact that she smokes while having a growing fetus in her stomach and not even caring about it truly enlightens that she has not grown up yet. From her oasis which is the bench, the narrator seems to be developing from being a late teenager who is acting very cool and not really caring about other than herself, to realizing the qualities of life, and understanding other people. As she speaks with the lady with the book When Fertility Fails, she seems to develop a kind of sympathy for the lady as she speaks of her and her husbands problem. The fact that the lady cannot be fertilized by her husband makes the narrator act antithetic than she is used to.Example given when the lady says that she would sells everything that she possesses if she could be a mother, and the narrator replies by It wasnt meant to be, I found myself saying, which really wasnt me speaking. (Page 10 lin e 115-116) and she refers to as if it was her Nan speaking. As this is not how she normally would react, it is an obvious sign that she is developing into a young woman, particularly when she decides to give away her coming nipper to the unhappy lady. When the narrator tells her mother that she is pregnant, the mother seems to state that she actually cares for her dont you DARE give my granddaughter away, (Page 12 156) which made the narrator believe that she is actually worth something. And when the narrator gives birth to the baby and the mother tells her that she remembers when she was an infant lying on her chest. This truly shows that the mother is happy and has realized that her daughter has grown into a young woman.

Individual Report on Econometric Models

ContextThis report pertains to the selection of an academic w totallypaper (Caporale et al., 2009) which is examined based on its arrests and results, citing new(a) insights offered by its analysis. It in addition involves another paper (Oshio et al., 2011) that cited that of Caporale et al. (2009), explaining the kind of entropy being utilize for the analysis. The report also includes a description of the economic model choose by the authors to analyse the issues, as well as a critical reflection of the issues that are likely to arise with the use of these specific econometric models.a.Summary of the selected paperThe selected paper in this report is that of Caporale et al. (2009), which was centred on income and happiness across Western and Eastern Europe. The authors utilised data from the European Social Survey (ESS) for 19 European countries, whereby they examined the association amid income and subjective well-being. The aim of their say was to find out whether income can buy happiness. Happiness and life comfort served as the dependent variables in the study, which were likewise contained in the ESS data. These variables were tested for whether social similitudes and reference groups wielded a relevant influence on the subjective well-being of psyches in the countries involved, which likewise served as the sample.The findings revealed that for all these countries despite the positive correlation between income on iodine hand and happiness and life satisfaction on the other a negative doing was being exerted by reference income on individual well-being, a result that harmonised with the congeneric utility hypothesis. A separate analysis was conducted by the authors for nigh countries in Eastern Europe in which they were able to discover more or less evidence that supported a so-called tunnel effect, which was suggestive of a positive impact ca apply by reference income on subjective well-being. The findings maintained that situations characterising stable income and employment have income serving as the primer coat for social comparisons. In social comparisons, the authors posited that reference income served as the informant for future status expectations.Further, empirical findings revealed a tendency for males to report lower satisfaction than their female counterparts. The authors also cited that the belles-lettres holds robust pattern that mirrors the life-cycle areas of peoples social, economic, and family situations. The findings also suggested that happiness intelligence was positively related to being married, whilst a negative relationship was suggested for divorce. Moreover, the presence of children had a negative effect on happiness perception whilst good health fostered a significant positive association. There was shaky evidence on the likelihood of university qualifications to cause a negative impact on happiness. In addition, a positive effect was indicated by previous employment occurrence on the perception of happiness, which was more deep-seated for more recent unemployment occurrence. The distress accompanying a recent unemployment occurrence may diminish the aspiration value of the presently industrious individual. As the studys sample was dominated by countries with liberal social welfarism, the influence of the welfare systems on individuals happiness may also be indicated by the positive impact of unemployment on life satisfaction during the time of joblessness. The new insights offered by the analysis include an apparent situate between countries in Western Europe and Eastern Europe, which clearly showed that the pursuit of life satisfaction has become embodied in countries political framework, serving as a source of valuable insights in policy development concerning welfare reforms.b. A paper citing the selected paperA paper that cites the selected paper here is that of Oshio et al. (2011) whose aim was to examine the effects of congener income on well-b eing in chinaware, Japan, and Korea based on nationwide surveys in these countries and comparing them with that of the United States. The various factors for which control was undertaken at the individual level were age, gender, and marital status, to name a few. The results were parallel to past researches the same topic involving Western countries. The study exhibited a significant relationship between a persons income and that of the reference group on one hand, and perceived life satisfaction on the other. In China, individual income showed stronger relationships between relative income and life satisfaction compared to family income, whilst the opposite was demonstrated for Japan and Korea. The comparisons of income within the reference group were necessary for evaluating life satisfaction, particularly when family income was employ. Additionally, Yitzhaki index was used to determine the relative deficiency within the reference group, which was found to have a negative relat ionship with life satisfaction.Oshio et al. (2011) used Caporale et al. (2009) as a cited paper in their study in that the former utilised it in its claim that apart from the absolute income levels, the happiness of a person is reliant to comparisons with those of others, particularly those with similar socio-economic distinctiveness. Oshio and colleagues also used Caporale and colleagues findings on relative income proposition, whereby both found a positive effect fostered by absolute income on both happiness and life satisfaction. Further, both Caporale et al. (2009) and Oshio et al. (2011) used regression analysis to analyse the findings on income and perceived happiness. The apparent difference that could be cited in their studies was the nature of the countries on which their studies were emphasised Western and Eastern European countries for Caporale et al. (2009), and Asian countries and the United States for Oshio et al. (2011). The former was also more extensive as it use d 19 countries for a generalisation of income-happiness hypothesis, whilst the latter involved only four. The comparison in Caporale and colleagues study was between Western European and Eastern European countries, whilst that of Oshio and colleagues was between three Asian countries and the United States. If the cross-country findings in Caporale and colleagues demonstrated a political agenda (i.e. social welfarism), those of Oshio and colleagues were focused on the level of the individual, such as peoples precautious outlook on individual income than family income in China and the United States, leading to the influence of culture for income perception (e.g. individual-orientedness vs. family-orientedness).Whilst Caporale et al. (2009) asserted a positive relationship between income and happiness, Oshio et al. (2011) declared stronger correlations between individual income (rather than family income) and life satisfaction in China, which was not true in Japan and Korea.c.Data used , structure of the data bunch, and manner of data collectionThe ESS data in Caporale and colleagues (2009) study contained information active a set of demographic and employment characteristics, which the authors utilised as controls in their regressions. Some of these controls were education, income, and position in the labour force, to name a few. The data set also involved information on previous unemployment encounter, which was used in assessing whether a persons perception of present economic situation was influenced by previous income shocks, commonly due to unemployment. The structure of the data set included all individuals possessing similar levels of education, age brackets, and current countries of residence. The sample was also limited to employees earning full-time salaries.Alternatively, in Oshio and colleagues (2011) study, the data were collected from the countries (Japan, China, Korea) General Social Survey (GSS), from which data were downloaded. The GSS of these countries were originally gathered by a research office at the University of Chicago. The basis of their empirical analysis was the GSS of these countries which were recorded in 2006, with widely similar survey questionnaires. The results were compared with those of the United States. All income data were converted into logarithms to enable comparing the results across models and countries. In addition, the authors used sampling weights from GSS and made a computation of standard errors to provide correction for any possibility of heteroscedasticity. It may be inferred that even though both studies aimed at determining happiness and life satisfaction vis-a-vis income, their methodologies and approaches were however different but were appropriate to the nature of their hypotheses.d. Econometric models used by the authors In this section, the econometric models used by the authors are described to analyse the issue. Caporale et al. (2009) used tell probit model, which they deemed ap propriate for their study, presumptuousness the ordinal nature of the happiness variables. This model enabled a close correlation between happiness and life satisfaction, in which the authors were able to indicate a high level of happiness or satisfaction amongst the research participants. A clear skewness towards the high end was exhibited by the distribution on happiness. Some variations began emerging with the investigation of the level of happiness across the countries involved, with Denmark achieving the highest score, and Portugal, amongst others, recording the lowest scores. Reference income was used as an explanatory variable in the regressions. The estimated coefficients also showed a general consistency with those of previous studies.On the other hand, Oshio et al. (2011) used the ordered logit model to explain perceived happiness across the three countries involved in their study. The model contained an assumption of care amongst individuals in relation to their individ ual (or family) income when making a comparison of their income with those of others. Family income was included in both specifications, with an assumption that it represents material living standards. It was expect that the coefficient ? was significantly positive in each specification, given the relative income hypothesis.e. Critical reflection of the issues relating to the econometric modelsThe econometric models used in each of the study of Caporale et al. (2009) and Oshio et al. (2011) were appropriately justified and carried out to suit the aim and expected results of each. The use of the ordered probit model in Caporale and colleagues study was suitable as this model was able to deal with the variables in ordered categories, which were present in the dataset. accord to Jones (2007) and Gailmard (2014), ordered probit model is utilised in the modelling of a discrete dependent variable with ordered multinomial results. Similarly, Caporale and colleagues also noted fixing some of the threshold values, which Jones also pointed out as a characteristic of the model. The study was able to grow the specific results with the utilisation of this model, which is likewise used in a range of the social and behavioural sciences, as emphasised by Aldrich et al. (2007) and Gill (2008). Using other econometric model for the study of Caporale et al. (2009) might not generate similar results, since the study involved an analysis of more than two outcomes of an ordinal dependent variable (i.e. happiness and life satisfaction).In the same manner, Oshio and colleagues (2011) use of the ordered logit model was suitable as the study involved a survey that aimed to find out how well responses to questions can predict a response to one question, to which the model was appropriate. In the study, the model was used for dichotomous dependent variables (happiness and life satisfaction), in which more than two response categories were enabled.Apparently, the study adopted proportio nal odds assumption, to which the model was applicable, as Sadler (2008) and Allegrezza and Dubrocard (2012) also pointed out. Moreover, the model clearly pursued an estimate for multiple equations in the study, whereby the number of these equations were tantamount to the number of categories minus 1. The study also showed that each equation modelled the odds of being in a category, which is legitimate with the ordered logit model (Sadler, 2008 Allegrezza and Dubrocard, 2012).It is important to note that the use of the aforementioned models for the two studies was consistent with their intention to quantify or measure variables in order to come up with objective and systematic results for the relationship between income and happiness. Both studies opted to use data from established data sets (ESS and GSS) to apparently facilitate generalisation of findings, with which they were successful. It may be pointed out that Oshio and colleagues (2011) results were congruent with Caporale and colleagues (2009), reflecting the validity of the latters findings. ReferencesAldrich, J. H.m Alt, J. E., and Lupia, A. (2007) Positive Changes in governmental Science The Legacy of Richard D. McKelveys Most Influential Writings. Michigan University of Michigan.Allegrezza and Dubrocard (2012) Internet Econometrics. Hampshire Palgrave MacMillan.Caporale, G. M., Georgellis, Y., Tsitsianis, N., & Yin, Y. P. (2009) Income and happiness across Europe Do reference values matterJournal of Economic Psychology, 30(1), 42-51.Gailmard, S. (2014) statistical Modeling and Inference for Social Science. NY Cambridge University Press.Gill (2008) Bayesian Methods A Social and Behavioral Sciences Approach, Second Edition. NW Chapman & Hall/CRC. Jones, A. (2007) Applied Econometrics for Health Economists A pragmatic Guide. Second Edition. Oxon Radcliffe Publishing Ltd. Oshio, T., Nozak, K., and Kobayashi, M. (2011) Relative income and happiness in Asia Evidence from nationwide surveys in China, Japan, and Korea. Social Indicators Research, 104 (3), 351-367. Sadler, A. M. (2008) Determinants of Entrepreneurial Behavior among Immigrant and Non-Immigrant University Scientists in the US The Impact of heathen Predispositions and Learning. MI ProQuest LLC.

“Still Life in Landscape” by Sharon Olds

Drunk driving is a known job through give away the world, on that point are many accidents and deaths that conk each day because of stupidity and ignorance. In many cases families are torn apart and left heartbroken for the rest of their lives because of drunk driving. Drunk driving is the make sense one major cause of accidents and deaths on the road. Carelessness is responsible for drunk driving, and can be easily avoided, it can deal a enormous get of pain and suffering and change the lives of many.The poem sets up a true meaning of what truthfulness in reality is and can be seen and interpreted through the incompatible perspectives by the child, reader and audience. The child in the poem in inactive Life in Landscape by Sharon Olds interprets the poem as being reality and sees for herself the dangers that exist. The childs description of what she sees send a strong image to the reader that reality does exist and these things happen everyday.The gruesome imagination in this poem is used to make a strong statement about reality. All these examples can be explored even further. The author in Still in Landscape uses some very descriptive gruesome imagery to describe the scene of the car strike. The imagery that is used in this poem is intend to make a very strong impact on how reality is really displayed and what really goes on in the world. The author narrates the poem through the look of the child and describes what the child sees and feels. A woman was lying on the highway, on her back, with her peak curled back and tucked under her shoulders so the back of her head touched her spine between her shoulder-blades, her clothes mostly accidented off, and her leg gone, a long bone sticking out of the stub of her thigh, my mother grabbed my head and sour it and clamped it into her chest, between her breasts(Lines 3-13). The child is seeing reality at first hand and her mother can whole grab her head and turn it clamped into her chest.The mother is not really protecting her child by just holding her but representing the endless number of bystanders in the world that do nothing about deal that create and cause these tragedies. Throughout the poem in Still Life in Landscape the child is experiencing a true feeling of what reality really is. She sees the horrible scene of the crash site with the woman lying on her back with the back of her head touching her spine. A woman was lying on the highway, on her back, with her head curled back and tucked under her shoulders so the back of her head touched her spine(Lines 3-5).This description of what the child sees at the crash site makes you shiver and makes you feel query and makes you realize that this is really what goes on in the world. The consequences to drunk driving can be unforgettable when the outcome comes out to be death or pain to another family. Tragedy is happening all around us. We do not always see it. The cars do not always collide, but people still drive drunk. This problem will continue to grow, and people will continue to suffer. This is what reality is really about. But is there anyway to prevent situations like this?Will it ever stop? That is what the poem is addressing. Reality is that people die, all the time, due to stupidity and ignorance. Society usually believes only what it really wants to believe, it wants to ignore reality and live a healthy life without any circumstances, but thats not how it is. If People witness or inhabit actual events of disaster or trauma only then do they really experience true reality. Carelessness can have a great impact on society or on an individual whether it showing up in drunk driving or any other problem related to reality.Works CitedSharon Olds, The Upswept Room (2003) NY Alfred A. Knopf, p. 23.

Critical Review of On Coffee Talk and Break-Room Chatter: Perceptions of Women Who Gossip in the Workplace

Farley, Timme, and Harts (2010) article describes a study, which investigated the perceptions of female gossipers within the workplace. Approximately 500 students were asked to gross(a) an online survey, 87 of whom (aged from 23 to 64) completed all 54 items. A questionnaire was conducted which included demographic items, and the subscales of a modified FIRO-B. Participants were arbitrarily allocated to a condition and were asked to think of a female co-worker who frequently or rarely contributes negative information about other people during conversation (Farley et al. p. 365) and then evaluate the target apply a modified version of Schutzs (1958) FIRO-B, which is a measuring instrument that contains six scales of nine-item questions (cited in Farley et al, 2010). Participants then judged the female co-worker on a five-point Likert-Type scale. The results showed that richly gossipers were rated as needing to express more control than low gossipers. The participants also rated the high gossipers as wanting others to control them less(prenominal) than low gossipers.Furthermore, high gossipers were rated as less emotionally close with their peers than low gossipers. These findings abet the hypothesis that high gossipers would obtain higher ratings on the express control dimension than low gossipers. The results also support the hypothesis that high gossipers would be rated as less likely to want others to put forth power over them than low gossipers. Farley et al. s (2010) experiment ineluctably a small degree of critiquing. For one, it uses a poor assortment of participants, as the sample is too constricted to make any real generalizations.Participants were recruited via email. This method of date would have led to unequal groups in terms of demographic characteristics such as different ages and gender (cited in Farley et al, 2010). Older people may be more judgmental of gossiping than younger people hence this may hinder the final results. Also, the expe rimenter only used females in the questionnaire, drawing on the myth that the majority of gossipers are females therefore it does not generalize to everyone in the workplace.There may well have been an interaction effect between gossipers and gender therefore males as well as females should have been included in the questionnaire. Furthermore, I am not satisfied with how the authors defined gossip in fact there is no clear statement delineating gossip. The lack of the experimenters control over the independent variable (gender) makes it a subject variable as opposed to a manipulated variable, therefore it is a quasi experiment and you cannot infer causality from the results.

Accounting Data in Productivity Measurement and Strategic Decision-Making

Table of content Page number executive Summary- 2 Introduction 3 What is Cost account? - 5 immensity of info ingathering - 6 bran-news report entropy for crossroadivity touchstone 7 Accounting selective information for finish qualification - 9 Identifying useful segments utilize write up 11 Managerial Accounting changes 13 Conclusion - 14 Reference - 15 Executive summaryThe report titled Accounting info in harvest-festivaliveness Measurement and Strategic Decision-Making provides an compendium and evaluation of how explanation info is employ by companies to promote their favourableness and to improve their harvestingivity. Most of the data and training has been collected from online journals. The journals collected were written by renowned professors and researchers from established universities. The journals dealt with non simply the importance of data collection for promoting profitable segments but withal on the recent change in chronicle practices arou nd the world with primary focus on maturation countries.Results of the report suggest that data digging is an natural activity for souseds who atomic number 18 committed to bring in their productivity. The findings similarly suggest that such development any(prenominal)ows for firms to obey their budgets. The report finds that to a greater extent and oftentimes than firms relieve oneself recognised the importance of data collection for their organization and be finding new ways to promote courselike write up practices. The report alike investigates real limitations of the journals utilise. The journals are often much generalized rather than using teaching active a certain organization.Moreover the data provided in the journals ranges over long periods of time by dint of many several(predicate) firms in many nations. thus the findings may not be applicable for on the whole firms. Introduction What is managerial story? Managerial method of accountingis t inted with the provisions and use ofaccounting schooling to managers deep down organizations, to provide them with the basis to make informed business ratiocinations that ordain bothow them to be go equipped in their oversight and control functions. In contrast tofinancial accountancyinformation, precaution accounting information is * primarily forward-looking, instead of historical model based with a degree of abstraction to yield purpose making generically, instead of case based * designed and intended for use by managers within the organization, instead of being intended for use by shareholders, creditors, and public regulators * usually confidential and used by management, instead of publicly reported * Computed by reference to the adopts of managers, often usingmanagement information systems, instead of by reference to general financial accounting standards. accord to theInstitute of Management Accountants(IMA)-Management accounting is a profession that involves part nering in management close making, devising planning and act management systems, and providing expertise in financial reporting and control to assist management in the formulation and capital punishment of an organizations strategy.Managerial accounting as practice extends to the following three areas * Strategic managementadvancing the role of the management accountant as a strategic partner in the organization. * Performance managementdeveloping the practice of business decision-making and managing the transactance of the organization. * Risk managementcontributing to frameworks and practices for identifying, measuring, managing and reporting risks to the achievement of the objectives of the organization.The Institute of Certified Managerial Accountants (ICMA), statesA managerial accountant applies his or her professional knowledge and skill in the preparation and presentation of financial and different decision oriented information in such a way as to assist management in t he formulation of policies and in the planning and control of the operation of the undertaking. Managerial accountants therefore are seen as the value-creators amongst the accountants.They are much more interested in forward looking and taking decisions that willing affect the future of the organization, than in the historical recording and contour aspects of the profession. Managerial accounting knowledge and run into stop therefore be obtained from varied fields and functions within an organization, such as information management, treasury, energy auditing, marketing, valuation, price, logistics, etc. (Managerial Accounting,2011, para1-2) Importance of Managerial accounting for firms in generalManagerial accountants record financial information for their companies that is used by the organizations management team to aid in the decision-making growth. Managerial accountants develop budgets, perform asset and follow management, and create all-important(a) reports used by the management team. Managers depend greatly on the information provided by managerial accountants to develop effective business strategies. Small business owners make near of the decisions within their attach to.The information presented by managerial accountants affects the owners ability to make sound business decisions. The two primary functions of managerial accounting in a firm are planning and controlling. twain of these avail managers accomplish decision making. Managerial accountants have a dual reporting relationship. As a strategic partner and provider of decision based financial and operational information, managerial accountants are trusty for managing the business team and at the same time having to report relationships and responsibilities to the corporations finance organization.The activities managerial accountants provide spaciotemporal of foretelling and planning, performing variance analysis, reviewing and monitoring be inherent in the business are ones tha t have dual accountability to twain finance and the business team. Examples of tasks where accountability may be more important to the business management team vs. the corporate finance department are the development of new product cost,operations research, business driver metrics, sales management score carding, and client profitability analysis.Conversely, the preparation of certain financial reports, reconciliations of the financial data to source systems, risk and regulatory reporting will be more useful to the corporate finance team as they are charged with aggregating certain financial information from all segments of the corporation. In corporations that derive much of their profits from the information economy, such as banks, publishing houses, telecommunications companies and falsifying contractors, IT costs are a signifi dismisst source of uncontrollable spending, which in size is often the superlative corporate cost after total compensation costs and property related costs.A function of management accounting in such organizations is to work closely with the IT department to provideIT cost transparency. Managerial accountants support drive the success of the business while strict financial accounting is more of a compliance and historical endeavor. The goal of managerial accounting in a firm is to provide information for intrinsic decision making, primarily for planning and control purposes. The types of decisions made by managers rely substantially on accounting information.Because financial accounting information does not provide enough detail for essential decisions, it must be baffled into more detail of the individual products or operate provided by a company. Not only do managers need to know the cost of a product or service, they need the costs broken into smaller pieces so they are able to perform what-if analyses and forecasts for the future. Some types of decisions that managers often make include pricing products, dropping a prod uct or product line, buying new equipment to replace old, evaluating the implementation of managers or divisions of a company, or making rather than buying a part or product.What is Cost Accounting? Cost accountingis a process of collecting, analyzing, summarizing and evaluating various alternative courses of action (Wikipedia, March 23, 2013, Revised bar Version). It helps to find out the detailed information to the manager to control operation based on cost efficiency and capability. Managers made decisions for their own firm. So they need to manage the cost regarding productivity and strategic decision making. Cost accounting helps managers to control and manage resources.Strategic decisions based on cost reduction and rising costs are based on cost accounting. Basically the information is designed for managers as they take all the decisions for the organization. Important strategic decision making are made depending on the costs that the company advise manage to pay for. Thus cost accounting is an important tool for the managers for productivity management and strategic decision making. Importance of data mining entropy mining is primarily used today by companies with a strong consumer focus.The application of data mining is ever-increasing in todays business as in enables business to pull out hidden information from huge amount of data for better understanding of the consumers (Chopoorian et al. , 2001). The information is analyzed based on different perspective and summarize into useful data that can be used to increase revenue or cut costs. Although data mining is a relatively new term, but large companies are using it to find co-relation among huge amount of data in large database. The importances of data mining for modern business are tending(p) below Data mining is used in restoration of hidden data which helps to extract the priceless information and construct practical analysis for decision making. * Data mining gives financial institutions information about loan and credit reporting (Zentut, n. d. ). * It also helps banks detect fraudulent credit card transactions to comfort credit cards owner (Zentut, n. d. ). * It is being used ever more for understanding and forecasting consumer buying actions, buying tendency, customer profile and industry analysis (Articlebase, July 18, 2009). Data mining can be used as decision making tools in market research, industry research and competitor analysis which made it more beneficiary for the business industry. * It can manipulate large database swiftly and effectively accomplishes stainless data analysis process. * Data mining helps government agency by excavating and scrutinizing records of financial transaction to cast molds that can identify money laundering or criminal activities (Wordpress, December 5, 2006). * It can be used in every sector like science, business and others and it is cost effective.Limitation Data mining has uncountable benefits and importance in todays modern business but it has some(a) limitations. Most of them are based on technological advancement, which is considered as the foremost advantage of data mining. Additional limitations are discussed below * Security upkeep One of the major limitations of data mining is the security issue. Most of the businesses accumulate their customers social security number, paysheet etc. Hackers can easily go across their accounts and steal such sensitive data of the customers (Zentut, n. . ). Thus customers do not feel safe to share information through data mining. To avoid the unloved security concern, companies ought to take several crucial precautions so that the customers can trust them with no trouble. * Privacy concern The misuse of internet has threatened the privacy concern among its users. People are afraid to share any of their personal information as it can be collected and used in unethical ways. Customers do not prefer to buy goods online in apprehension of getting any informat ion revealed (IT Law WIKI, n. . ). As business has to collect many of the information, they must take care about the privacy policy so that the information cannot easily disclose. * Inaccurate information Unethical businesses or people might use information that is given in data mining for some other purposes or can inequity a micturatest some other people. Moreover the information or the assessment published in data mining is not absolutely accurate if the data has been entered wrong. Thus people cannot reliance completely on data mining. practical benefitsData mining is useful for modern business today as particular user will be looking for a pattern not for complete data in the database, it is better to sympathise wanted data than unwanted data. There are some other benefits. They are * Data mining technique is required pattern will be drawn from database with in short time * Data mining software is easy to use and does not require complicated statistical acquaintance and data preprocessing (Chen and Sakaguchi, 2000) * Data mining tools are programmed in such ways, it automatically present data analysis with opthalmic charts and table to assist understandingImportance of Accounting Data in productivity Measurement match to Kaydos (1991), Productivity and afterwards surgical operation measurement has become more important and has been regarded as a prerequisite for continuous procession (as cited in Phusavat & Photaranon, 2006). Accounting data is important for measuring productivity to provide a systematic and comprehensive explanation of changes in profitability. Productivity measurement is one of the criterions for performance analysis of a firm.According to Sink (1985), Productivity is simply the relationship between the outputs (goods and services) generated from a system and the inputs provided to create those outputs (as cited in Phusavat & Photaranon, 2006). It is very important that accounting data collected should be correct and reliable ot herwise productivity measurement would be faulty which will lead to incorrect forecast of cost and profitability data. Both technical and managerial aspects should be recognized in revision to ensure successful and swanable productivity measurement.For this purpose, strong database management is essential in order to ensure incidentally provision of accounting data for productivity measurement. It is essential to timely collect production-related data and report performance information by the database management to ensure better performance-analysis. According to Harper (1984), It is vital for an organization to become continuously more productive in order to sustain its growth (as cited in Phusavat & Photaranon, 2006). The productivity measurement based on accounting data divides production inputs into basketball team categories such as capital, labour, energy, materials, and services.Productivity also includes unit cost, price, factor proportion, cost proportion, product mix, and input allocation (Phusavat & Photaranon, 2006). Accounting data consisting of integration between productivity, financial performance (i. e. profitability) at the operational level, and features such as luck sack/loss is used for productivity and performance measurement. Management report on prospect gain/loss is useful for future monitoring and evaluation. Accounting data such as concepts of the opportunity gain/loss and the dynamic/static ratios in both single and partial formats are essential for performance measurement.Accounting information such as value-added labor productivity and ROA are also included in measurement technique. More comprehensive analysis of entity by measurements requires more accounting data to be aggregated (Phusavat & Photaranon, 2006). Importance of Accounting in Strategic Decision making Accounting is essential in managing business performance and the accountants helps to improve decision making by offering strategic and practical advice, by mana ging risk, and by reinforcement key decisions at all stages of the decision making process for enhanced productivity and profitability measurements.An accountant can help significantly in the areas of budgeting, investigating, interpreting and communicating results for use by both internal and external decision makers. For example, at the problem recognition stage, they may be the first to detect an opportunity or approaching threat. At the ideas stage, they can help to provide creative solutions ( better strategic decision making, n. d. ). Profitability is consequence of adopting a market predilection and plays important role in decision making (as cited in Inglis & Clift, 2008). food market orientations is composed of three behavioral components, such as customer orientation, competitor orientation and inter functional coordination, and two decision criteria, long-term focus and profitability (Narver and Slater, 1990). Customer orientation component of a market orientation and pr ofitability acts as decision criterion (Inglis and Clift, 2008). There is an identified fatality for accounting information about the costs involved in providing a range of customer product-attributes which help businesses to choose most profitable market segment.According to Gray and Hooley (2002), within the market-orientation, customer value, customer product-attribute needs and accounting information are interrelated conceptually from a managerial and sparing perspective (Gray and Hooley, 2002). McNaughton et al. (2002) stated that accounting function develops a sense of those attributes of greatest value to customers and in this way they may provide bear on between customers, value and profitability (as cited in Inglis and Clift, 2008). According to Inglis and Clift (2008), creating value for customer through product attributes requires accounting information very much for decision making.Function cost analysis and interrelated techniques of value analysis are integral to p rint cost (TC) which seeks to reduce the life-cycle costs of products while ensuring all customer requirements are met (Shillito and De Marle, 1992 Kato, 1993). According to Inglis and Clift (2008), the accounting function may interact with customers in managing payment procedures and foothold for a richer understanding of how to say its business in the market place and assist in creating value for the customer (Inglis and Clift, 2008).Importance of using first rudiment Method to avoid the problems faced by firms providing financial services According to Hussain and Gunasekaran (2001), activity based costing (ABC) has become highly essential to overcome shortcomings faced by traditional accounting method, in terms of validity, accuracy, completeness, consistency, understanding and relevance. It helps management to make internal decisions and formulate plans to provide new services, improve existing services and measure performances in order to achieve overall competitive strategi es and advantages of organizations.The approach further provides a more factual basis for decisions by identifying truly profitable and truly unprofitable products, eliminating unnecessary costs, identifying and distinguishing between unfeigned value-add activities and non-value add activities, and pricing products so as to achieve acceptable margins. It is a powerful tool in achieving competitive advantages and in providing operational and discretionary project cost data (Hussain and Gunasekaran, 2001).Activity based costing in service costs in bank demonstrated by Hussain and Kock (1994) showed unit time is a more complex calculation involving work measurement processes (as cited in Hussain and Gunasekaran, 2001). Once information obtained the bank can point the profitability of various segments, retain highly profitable segments and transform unprofitable segments into profitable ones through actions on pricing, product features, operating improvements and technology introducti on (as cited in Hussain and Gunasekaran, 2001).West and West (1997) demonstrated the need of activity-based costing implementation in services . . . for financial survival without which managers cannot make effective decisions involving long-term captivated contract profitability (as cited in Hussain and Gunasekaran, 2001). Harr (1990) reports activity-based accounting approach for budgeting and financial performance reduces the costs without losing either the timeliness or the feature of its services.In spite of the advantages, however, ABC costing does not solve all the problems involved in decision making as management might overlook basic analysis needed for customer adaptation, flexibility and economies of background signal (Hussain and Gunasekaran, 2001). It is important to constantly focus upon customers total perceived service quality and to maintain relationships to profitable customers. ABCM can then be accepted as a real tool for management to make strategic decision, f ormulate plan and operate control (Hussain and Gunasekaran, 2001)Using Target costing to identify profitable segments and maintaining productivity In the journal Target Costing (1995) the authors have stated that product innovation is one of the keys to a companys survival and competitiveness (p. 1). Thus Management accounting and cost accounting play an important role as they help in the creation of new products which attracts customers while maintaining low costs and ensuring profitability. As the effects of globalisation becomes more apparent companies are forced to reconsider their accounting practices, more specifically there management accounting practices.This is where target costing comes in. Target costing has been defined in the intensity Managerial Accounting (2012) the process of determining the maximum allowable cost for a new product and then developing a prototype that can be profitably made for that maximum target cost figure (p. 763). In other words a desired profi t margin is deducted from the exchange price and a new target cost is determined for the new product. Implementing Target Costing The different departments of the firm run a cost analysis to develop a target cost for the new product.If the manufacturing cost for the new product is equal or below the target cost then the product can be introduced in the market. Finally the target cost is deducted from the selling price. Thus target costing not only helps find a profitable segment in the market but also makes sure that product is being produce in its most productive capacity. The target profit process has been summarised in Figure 1 (see appendix). The journal further states that the companies that benefit the most from Target costing (p. 6) are 1. Firms involved in assembly production style. 2.Firms involved in product diversification thus need target costing to determine a profitable market segment. 3. Firms whose product life cycle is relatively short (less than 3 years). 4. Firms wanting to reducing costs during the planning, design and development stages of a products life cycle. Managerial Accounting Changes Research shows that Managerial Accounting has under gone changes in the experience decade. According to the journal Managerial Accounting Change in southerly Africa (Waweru, Jan 2004) this is especially true for developing nations. The case study considers four retail firms in South Africa.This helped them to find out the exact changes in Management Accounting Practices and the reasoning behind such changes. The journal reports that the main reason for such transformations can mainly be attributed to three main reasons. They are 1. Increased Globalisation-This has made sure there is change magnitude competition between the countries of the world. Thus necessitating for changes to take place in the managerial accounting world. 2. Huge variations in Information Technology-Technological advancements in the last decade has revolutionized the way world does business.The introduction of supercomputers has made sure that decision making process is faster and also made information more freely available. 3. Recent economic recession-The recession which has gripped the world since 2007 has made businesses reassess their managerial practices. Thus the journal has found that in order to deal with such challenges the businesses have evolved and so has their accounting practice. In developed nations more and more firms are now involved in Target Costing, Activity Based Costing (ABC), Product Life-cycle costing and in the end Quality Costing.It should again be mentioned that these changes has only been noticed in developing nations and not so much in developed nations around the world. However the paper cautions regarding such changes by stating that no one accounting system is universally appropriate for all firms. But rather that it varies from company to company. Thus the factors a firm should consider are (Waweru, 2004) 1. Size and typ e of the firm 2. Foreign competition 3. Economic restrictions 4. Technological advancements 5. political and Social ConsiderationsHence we can conclude from this journal that Management practices evolves slowly in developing countries where it is greatly back up by government reforms/deregulations and globalisations and technological improvements. Conclusion Thus we can say that accounting data has a strong effect on productivity and strategic decision making for firms. Since the datas collected, both time series and cross sectional data, provides an insight into what has increased output for firms over the years and all the possible actions firms can make to engage in efficient production. Datas are also used to make important decision.Time series accounting data gives a good understanding of the profitable segments of the firms and the different sectors the firm can further expand into. Hence we can conclude by utter that accounting data are extremely vital for management accoun ting practices. Reference 1. So,S and Smith,M. (2003). Managerial Auditing Journal. The shock absorber of presentation format and individual differences on the communication of information for management decision making. 18 (1), p1-3. 2. Farag,M and Elias,R. (2012). general Accounting Firms mix of service revenue and average productivity. Evidence using revenue per person. 7 (8), p1-5. 3. Phusavat,K and Photaranon,W. (2006). Productivity/Performance measurement. Case application at the government pharmacuetical organisation. 106 (9), p1-16. 4. Waweru,N and Hoque,Z. (2004). Management Accounting Change in South Africa. Case studies from retail services. 17 (5), p1-30. 5. Inglis,R and Clift,R. (2008). Market Oriented accountinginformation for product level decision. Market oriented accounting. 23 (3), pg1-15. 6. Liu,s and Chen,J. (2009). Using data mining to segment healthcare markets from patients preference perspectives. Using data mining to segment markets. 22 (2), p1-18. . Hussa in,M and Gunasekaran,A. (2001). Activity-based cost management in financial services industry. Managing service quality. 11 (3), p1-11. 8. Gagne,M and Discenza,R. (1995). Target Costing. JOURNAL OF BUSINESS & INDUSTRIAL MARKETING. 10 (1), p1-7. 9. None. (2012). Management Accounting. Available http//en. wikipedia. org/wiki/Management_accounting. Last accessed 12th April 2013. 10. None. (2009). Improving strategic decision making. Available 10. http//businesscasestudies. co. uk/cima/improving-strategic-decision-making/introduction. htmlaxzz2QEPImiLQ . Last accessed 12th April 2013.

Freudian Analysis of Melancholia Essay

The film Melancholia by Lars von trier gradually develops into the characters depression through their actions and choices that can relate directly to Lars von attempters own depression and unfortunate childhood circumstances. The main protagonist of the movie, Justine, is cast down and this affects every matchless around her. Lars von Trier, the writer and director, is deject was depressed when creating this film and this depression is reflected in Melancholia.Freudian theories relate to Melancholia through Justines lifetime as well as her love life. She is constantly unsatisfied and immediately has an extramarital sexual encounter when she is vulnerable. Freudian theories ar demonstrated through the depression from the characters in the movie to the writer. Some of Freudian theories that will be discussed are looking at how some of the character experiences are similar to Lars von Triers past and the Oedipus complex. Lars von Triers past greatly influenced how and what he wr ote for Melancholia.Freud said that the nonion that human beings are motivated, even driven, by desires, fears, needs, and conflicts of which they are unaware (Tyson, 14-15) indicates Lars von Trier is motivated by his past experiences. The viewer learns quickly that Justine has an unhappiness that constantly affects her nonchalant routine, and she pretends to be someone else when shes around others. Depression is a common mental disorder that presents with depressed mood, loss of interest or pleasure, feelings of guilt or mortified self-worth, disturbed sleep or appetite, low energy, and poor concentration.These problems can become chronic or recurrent and lead to substantial impairments in ones ability to take care of their everyday responsibilities. Justine shows signs of depression throughout the film for example, when refusing to take a bath or go riding which she usually she enjoys doing. People with depression tend to be fatigued on a regular basis similar to when Justine left her own wedding party to get to a nap. Lars von Trier may check experienced the same symptoms of depression in his personal experiences, as well his childhood might have influenced why he became epressed in his later life which could have possibly enhanced his work for Melancholia. Although Lars was diagnosed with depression in 2007, he had a difficult childhood. He did non know who his biological suffer was until his stick told him on her death bed. Freud believed that our unconscious was influenced by childhood events. Lars von Trier stated during an interview that I come from a family of communist nudists. I was allowed to do or non to do what I like. My parents were not interested in whether I went to school or get rummy on white wine.After a childhood like that, you search for restrictions in your own life. Lars childhood relates greatly to the character of Justine. Justines parents did not attend to care for her. During Justines wedding, her parents self-absorpt ion is reflected in their speeches approximately their marriage problems. As well, her parents did not care or take time for her when Justine specifically asked a few times to talk privately to her father and he could not find the time. In the bedroom, Justine was flabbergast and asked her start out for help yet her mother was no help at all.Her mom did not seem to care and her father left the wedding leaving only a note saying that he was leaving with another woman and to forgive an old fool. Lars and Justines parents have similar responses to their children of not caring. Claire was distraught and acted out of character, she could no longer organize her thoughts and be as calm around Justine as she was before, alike to Lars thoughts he quoted Everything is release to Hell, but we should smile all the way. (Lars personal quotes on IMDB) Once Justine completed Melancholia was going to hit the earth she became collected and composed.At the end of the movie Justine, Claire and Leo site together, oddment their eyes and hold hands as Justine had instructed. This is one of the only scenes where Justine actually genuinely smiles. She appears to be at peace and content even though she knows that the end of the world is approaching. This scene relates to Lars quote. Even though Justine knows everything is going to Hell, she is smiling even at the end. Lars mentions the restrictions he puts on his life like Justine not allowing herself to have a happy marriage and accept her husbands love and happiness.Justine becomes very depressed during her wedding and cheats on her newly wedded husband. She will not have a real relationship with her husband but moments later will have a quick sexual encounter with a complete stranger. This relates to Freuds beliefs in the Oedipus complex, a girls desire for her father and anger and jealousy towards her mother. Justines father flirts openly with other women in front of his wife and children at the wedding. Justine has a sexu al encounter with a stranger trying to mimic a relationship alike to her fathers.This may have influenced Justines finis to behave dishonestly with her husband even though her husband loved her very much. Justines mother makes a speech during the wedding dinner and expresses her animosity against marriage, while Justine and her sister Claire look at their mother with anger and embarrassment. Justine and Claire disrespect their mother by getting married, knowing to expect her disapproving comments, yet criticize her for it. The result is a murderous rage against the Mother and a desire to possess the Father (1016)Melancholia is about the world ending and in Justines small world she is depressed, Citing Freudians Oedipus Complex one can pair Lars state of depression which is shown throughout the movie. The characters actions mirror Lars von Triers beliefs and experiences through his life and through his depression, which is a huge factor in Melancholia. As well the relationships Ju stine has reflects the Oedipus Complex through her behavior and decisions. Therefore Freudian theories relate directly to Melancholia.

Constitutional Recognition of Indigenous Australians Essay

Introduction During the 2010 national election, both major political parties campaigned on indigenous affairs. avocation the ALPs victory, Prime minister Gillard established an independent secure display panel to to investigate how to circulate coiffe up to constitutional recognition of primeval and Torres strait island-dweller peoples. Two schools of thought withdraw dominated the subject field conversation of how this should be achieved. One view is that an amendment to the preamble of the constitution willing provide safe and typic recognition. The alter ingrained view is that more substantive reform is required to secure equation forrader the police.On January 16 2012, the Panel presented the Prime Minister their report and proposed five amendments to the soil spirit. This paper will appraise the five proposals and the reasons offered by the Panel. Each amendment will be analysed on its symbolic significance and potential level- passed ramifications. Finally this paper will conclude on how to best give autochthonal Australians recognition indoors the constitution. original fruition For the panel, constitutional recognition of indigenous Australians means removing provisions in the Constitution that ruminate racial discrimination.Whether intended or non, the five proposals address the broader issues of racial discrimination and equality before the law within the land Constitution. Repealing scratch 25 In its report, the Panel indicates that 97. 5% of all submissions approve of change by reversaling component part 25. particle 25 reads For the purposes of the last section, if by the law of some(prenominal) convey all persons of any work argon change from voting at elections for the more numerous House of the Parliament of the State, then, in figuring the rate of the people of the State or of the Commonwealth, persons of that race resident in that State shall non be counted.On face value, section 25 appears racist as it contemplates States excluding voters on the grounds of race. This interpretation has been corroborate by Chief judge Gibbs in McKinlayss case (1975). Section 25 must be read with section 24 to ascertain the real intention of the framers. Section 24 specifies that the number of pooh-pooh house representatives is chinkd by dividing the total number of people of the Commonwealth by twice the number of senators and then dividing the population of each bow by that quota. therefore, by racially excluding voters the numerical input of the States population is reduced the States federal representation decreases and discriminatory states forgo great federal representation. Although section 25 was intended to penalise racially discriminatory states, a State was up to(p) to act out discriminatory lawmaking by drafting laws that did non disenfranchise all members of a racial group. For instance, New South Wales denied certain classes of indigenous people the adept to vote. The panel states that this proposal is technically and legitimately sound.Many constitutional commentators agree but there is a small minority who shit identified possible legal significances. In 1980, Justice Dean included section 25 as a provision guaranteeing the right to vote. The right to vote is not constitutionally entrenched. Parliament has authority to determine the electoral process pursuant to section 30. It is unclear whether the High Court would find legislation that disqualified people of certain races from voting disenable because of the section 7 words directly chosen by the people and section 24.Theoretically, it may be argued that section 25 should not be removed until the right to vote is constitutionally entrenched. However, this view is highly unorthodox and section 25 should be repealed. Repealing section 51 (XXIV) Section 51(xxvi) authorises the Commonwealth to make laws with respect to the people of any race for whom it is deemed necessary to make circumscribed la ws. The Panel recommends removing section 51(xxvi) as it contemplates discrimination a securest key and Torres Strait islander peoples.In Koowarta v Bjelke-Petersen, the prime Land Fund Commission was denied purchasing Pastoral property from the Crown. The Queensland Minister for Lands reasoned that the government did not view favourable proposals to acquire large atomic number 18as of land for development by Aborigines in isolation. Koowarta argued that the Minister was in breach of sections 9 and 12 of the racial Discrimination encounter 1975 (Cth). Joh Bjelke-Petersen challenged the constitutional well-groundedity of the Racial Discrimination identification number 1975 (Cth). The Premier argued that s51(xxvi) does not confer power to make laws which apply to all races.A majority of the High Court gear up that sections 9 and 12 of the Racial Discrimination Act 1975 were invalid pursuant to s 51 (xxvi). The Hindmarsh Island Bridge case illustrates parliaments ability to ena ct adversely discriminatory laws in relation to race. The case concerned whether the Hindmarsh Island Bridge Act 1997 (Cth) could remove rights which the plaintiffs enjoyed below the Aboriginal and Torres Strait Islander Heritage Protection Act 1986 (Cth). The Ngarrindjeri women argued that the races power whole if allowed parliament to pass laws that ar for the benefit of a particular race.The Commonwealth argued that there were no limits to the power. The High Court found that as the Heritage Protection Act was validly enacted under s 51(xxvi), the same head of power could condense a whole or partial repeal. The High Court was divided on whether S 51(xxvi) could only be utilise for the advancement or benefit of a racial group. In his judgement, Justice Kirby found that section 51 (xxvi) does not extend to the enactment of laws detrimental to or discriminatory against, the people of any race (including the Aboriginal race) by reference to their race.Justices Gummow and Hayne said that there was no basis for schooling s51(xxvi) as not permitting adverse discrimination. In summary, Kartinyeri v The Commonwealth did not confirm that laws enacted under section 51 (xxvi) must be beneficial. Since then, it has generally been accepted that s 51 (xxvi) gives the Commonwealth power to separate either in favour or against members of a particular race. The removal of S51 (xxvi) would be a substantial symbolic gesture to natal Australians as they argon the only group to whom section 51(xxvi) laws have been enacted.not all laws passed under s 51 (xxvi) have been adversely discriminatory. In Commonwealth v Tasmania (The Tasmanian Dam Case), sections 8 and 11 of The World Heritage Properties Conservation Act 1983 (Cth) were held to be constitutionally valid pursuant to s 51 (xxvi). As a result, the Franklin River Hydroelectric Dam could not be constructed in a place considered spiritually significant by Aboriginal people. A repeal of section 51 (xxvi) might not inv alidate the World Heritage Properties Conservation Act.Other powers, specifically the external affairs power in s51 (xxix), would place upright this legislation under the principle of dual characterisation. Other beneficial legislation may not be supported under the same principle. In Western Australia v The Commonwealth, the move found The Native Title Act 1993 (Cth) constitutionally valid pursuant to section 51 (xxvi). The lawcourt did not find it necessary to consider any separate heads of power. Australias endorsement of the UN Deceleration on the Rights of endemical People may provide scope to support the Native Title Act 1993 (Cth) under the external affairs power.However, it seems reckless to gamble with legislation that establishes a framework for the security department and recognition of native title. Repealing section 51 (xxvi) will also limit the Commonwealths ability to pass modern laws for the advancement of Indigenous Australians. For these reasons, the Panel pr oposes that the repeal of section 51 (xxvi) must be accompanied by a untested head of power with respect to Indigenous Australians. Inserting section 51A The preamble to S51A is the first-class honours degree pass which actually addresses the important contributions of Indigenous Australians.Section 51A also allows the Commonwealth to makes laws with respect to Aboriginal and Torres Strait Islanders. alike to section 51(xxvi), the power contained within section 51A is not subject to any conditions. This is somewhat of a range edged sword. All laws currently passed under section 51 (xxvi) have only been enacted with respect to Indigenous Australians. As the power is not subject to any restriction, all legislation pursuant to section 51 (xxvi) would most likely be supported by section 51A. Alternatively, section 51A could be used to enact legislation that is adversely discriminatory.The Panel states that the preamble which acknowledges the need to secure the advancement of Aborig inal and Torres Strait Islander peoples will mitigate this risk. However, a preamble is only used to resolve an ambiguity within a text. The power to make laws with respect to Aboriginal and Torres Strait Islander peoples is not particularly ambiguous. The Panels predicts laws passed pursuant to s 51A would be assessed on whether they broadly benefit the group concerned. The actual word used is advancement which would be interpreted differently to benefit.Furthermore, the High Court is not al centerings misrepresent to embrace a value judgement such as one based benefit. identification should be given to the Panel for this proposal. The preamble to Section 51A constitutionally recognises the history, culture and contributions of Indigenous Australians. The new head of power will likely ensure that current legislation pursuant to section 51 (xxvi) will continue to operate. Section 51A also removes parliaments power to enact laws with regards to a persons race. This proposal address es the apartheid nature of our constitution.However, Section 51A is not the white knight which was hoped for. It will be the courts who decide whether this new power is ambiguous. If Section 51A is found to be ambiguous, the courts will have significant discretion in interpretation the meaning of advancement. To overcome these issues, the panel has recommended that a racial non-discrimination provision (S116A) be added to the constitution. Inserting section 116A There are both policy and legal issues concerning section 116A. Firstly, Australia has a history of avoiding constitutional entrenchments of rights.The proposed anti-discrimination provision only protects racial groups. Section 116A may be viewed as privileging anti-racial discrimination over anti-sex discrimination or anti-homophobic discrimination. The first legal consideration is which groups will be protected by section 116A. Jewish people are recognized as an ethnic group but Muslims are not. It is uncertain whether Mu slims would receive the same protection as Jews. Furthermore, would a person who converted to Judaism receive identical protection as a person who was born Jewish?The second legal issue is how Section 116A will affect existing state and commonwealth anti-discrimination legislation. For example, Anti-discrimination state law authorise discrimination in the employment of actors for reasons of authenticity. In addition, sections 12 and 15 of the Racial Discrimination Act 1975 (Cth) permits people to discriminate when they are searching for someone to trade or work with in their home. Once again, it will be for the court to decide if these provisions are constitutionally invalid.The panel has affirmed that S116A (2) will support laws enacted under s 51 (xxvi) and section 51A. ilk section 51A, section 116A could be interpreted by the courts in ways that were not intended. The courts will have significant discretion in determining what is for the purpose of overcoming disadvantage. An i mportant issue for the Indigenous community is the Northern Territory intervention. In Wurridjal v Commonwealth, the high court upheld the governments partial repeal of the Racial Discrimination Act under the race powers.The court also upheld the Northern Territory matter requirement Response Act pursuant to section 51 (xxix). Due to the principle of dual characterisation, it is supposed(prenominal) that S116A will provide an avenue for Indigenous people to contest the intervention. S116A is probably the most controversial recommendation as it concerns equality before the law. This issue is probably better dealt with by an expert panel assessing a Bill of Rights. To achieve a resembling result, the panel could propose that section 51A has an accompanying provision similar to 116A(2). Insert section 127A.Section 127A is a provision which recognises Indigenous languages as the original language of Australia. A separate language provision is necessary to capture the importance o f traditional languages within Indigenous culture. Section 127A also acknowledges that English is the national language of Australia. The Panel rejected a submission suggesting all Australian citizens shall have the freedom to speak, maintain and transmit the language of their choice. The Panel did not want to give rise to legal challenges regarding the right to deal with government in languages other than English.It is unclear what practical consequence would flow from s127A. Section 127A could be used to secure funding for Indigenous languages on the grounds of national heritage. Nonetheless, the Panel does not intend for this provision to give rise to new legal rights. S127A is symbolically important and is an appropriate way of constitutionally recognising Indigenous Australians. Summary of analysis This analysis concludes that the five proposals put forward by the panel appropriately balance substantive reform and symbolic significance. As a result, the Panel should be congratu lated.If the Panels goal was to remove overtly racist tones within the Australian Constitution then they have succeeded. If the panels objective was to definitively correct the wrongs of Kartinyeri v Commonwealth and the Northern Territory Intervention then they have failed. The amendments proposed do not sufficiently address racial discriminatory acts passed under other heads of power. Section 116A(2) has been perceived as a tasteful reformulation of the races power. Furthermore, the proposals provides the courts substantial discretion in interpreting name such as overcoming disadvantage, advancement and group.In essence, the most important issue does not concern symbolic change or substantive reform. It is simply a question of which proposals will gain bipartisan support. Conclusion The panels proposals could succeed at referendum. Firstly, Australians are more likely to support something substantive than purely symbolic. Secondly, this is not an issue which would be perceived as a politicians proposal. Australians are hesitating to support proposals perceived as self-serving. Thirdly, the Panel indicates that its proposals are capable of being supported by an whelm majority of Australians.Nonetheless, to succeed at referendum, the support from the Federal opposition government and all State governments is essential. It is genuinely easy, and sometimes attractive, for the federal Opposition to oppose a referendum. It can be a useful way of generating a negative public reaction to the government and its agenda. Since 2010, the optical fusion has fought the government on nearly every(prenominal) political issue. Even when the parties agree in principle, they have different ways of solving the issue. For example, both parties are for off-shore processing of illegal immigrants but disagree on where and how it should be done.Both parties are attached to recognising Indigenous Australians within the constitution. So far, the LNP has said it will consider subs tantive reform but has only committed to preambular recognition. The Panel not only recommends substantive reform but also addresses racial equality before the law. It is very uncertain whether the LNP will support a policy so different to their 2010 election promise. The beside federal election is only 18 months away. If the referendum and election are held concurrently, there is more incentive for the Coalition to oppose the Panels recommendation.It would be disastrous for the nation if the referendum fails. The gap will swell and the outside(a) community will view Australia as a nation of racists. It could be argued that the Government should have institute a bipartisan panel rather than an independent panel. A bipartisan panel may not have produced better recommendations to those of the Panel. They would, however, have generated proposals that both parties would stand behind. Bibliography * ABC Television, Asylum seeker stand-off intensifies, The Midday Report, 20 December 20 11. http//www.abc. net. au/news/2011-12-20/bowen-seeks-bipartisan-meeting-on-offshore-processing/3739984 at 29 April 2012. * Aboriginal and Torres Strait Islander Social Justice Commissioner, Declaration on the Rights of Indigenous Peoples, Australian Human Rights Commission, . * Kerr, Christian, Libs baulk on referendum support, The Australian, 30 January 2012 http//www. theaustralian. com. au/national-affairs/indigenous/libs-baulk-on-referendum-support/story-fn9hm1pm-1226256684571.* Keyzer, Patrick, Principles of Australian Constitutional virtue (LexisNexis Butterworths, Australia 3rd ed, 2010). * Kildea, Paul, More than mere symbolisation, Australian Financial Review, 10 February 2012. * Kirby, Michael, Constitutional truth and Indigenous Australians Challenge for a Parched Continent, Law Council of Australia, emeritus Parliament House, Canberra, Friday 22 July 2011 Discussion Forum Constitutional Change Recognition or Substantive Rights? . * Law Council of Australia, Constit utional Recognition of Indigenous Australians Discussion Paper, 19 March 2011.* LexisNexis AU, Halsburys Laws of Australia, (at April 2012), 90 Constitutional Law 90. 1620. * McHugh, Michael, Australian Constitutional Landmarks (Cambridge University Press, Cambridge, 2003). * McQuire, Amy, Constitutional reform report sparks mixed reviews, Tracker, 19 January 2012. * Morris, Shireen, Agreement-making the need for democratic principles, single(a) rights and equal opportunities in Indigenous Australia (2011) 36 Alternative Law Journal 3. * Morris, Shireen, Indigenous constitutional recognition, non-discrimination and equality before the law why reform is necessary (2011) 7 Indigenous Law Bulletin 26.* Morse, Bradford, Indigenous Provisions in Constitutions Around the World 2011 Paper located at . * Pengelley, Nicholas, Hindmarsh Island Bridge Act mustiness Laws Based on the look sharp Power be for the Benefit of Aboriginal and Torres Strait Islanders- and What has Bridge twist go t to do with the Race Power Anyway (1998) 20 Sydney Law Review 144. * Prior, Flip, Recognition poll unlikely, eld Dodson, The West Australian, 11 April 2012. * Rintoul, Stuart, Race power opens Pandoras box, The Australian, 22 December 2011* Rowse, Tim, The practice and symbolism of the race power rethinking the 1967 referendum (2008) 19 Australian Journal of Anthropology 1. * Sawer, G, The Australian Constitution and the Australian Aborigine (1966) 2 FL Rev 17. * Thomson Reuters, The Laws of Australia, (at April 2012), 1. 1 Constitutional stipulation 1. 1. 280. * Thomson Reuters, The Laws of Australia, (at April 2012), 1. 1 Constitutional Status 1. 1. 300. * Thomson Reuters, The Laws of Australia, (at April 2012), 1. 1 Constitutional Status 1. 1. 430. * Thomson Reuters, The Laws of Australia, (at April 2012), 1.1 Constitutional Status 1. 1. 450. * Thomson Reuters, The Laws of Australia, (at April 2012), 1. 1 Constitutional Status 1. 1. 460. * Thomson Reuters, The Laws of Australi a, (at April 2012), 1. 1 Constitutional Status 1. 1. 480. * Thomson Reuters, The Laws of Australia, (at April 2012), 1. 6 Civil Justice Issues 1. 6. 190. * Thomson Reuters, The Laws of Australia, (at April 2012), 1. 6 Civil Justice Issues 1. 6. 240. * Thomson Reuters, The Laws of Australia, (at April 2012), 1. 7 International Law 1. 7. 180. * Thomson Reuters, The Laws of Australia, (at April 2012), 19.1 Constitutional Law 19. 1. 230. * Thomson Reuters, The Laws of Australia, (at April 2012), 19. 5 Federal constitutional system 19. 5. 157. 1. * Thomson Reuters, The Laws of Australia, (at April 2012), 21. 10 Equality and the Rule of Law 21. 10. 160 * Thomson Reuters, The Laws of Australia, (at April 2012), 21. 10 Equality and the Rule of Law 21. 10. 350. * Twomey, Ann, Indigenous Constitutional Recognition Explained (University of Sydney Law School Constitutional renew Unit, 26 January 2012). * Ward, Alexander, At the attempt of Rights Does true recognition require substantive refor m? (2011) 7 Indigenous Law Review 25. * Watson, Nicole, The Northern Territory Emergency Response Has It Really Improved the Lives of Aboriginal Women and Children? (2011) 35 Australian Feminist Law Journal 147. * Williams, George, Recognising Indigenous peoples in the Australian Constitution what the Constitution should presuppose and how the referendum can be won (2011) 5 Land, Rights, Laws Issues of Native Title 1. * Winckel, Anne, Recognising Indigenous Peoples in the Preamble Implications, Issues and rendition (2011) 7 Indigenous Law Bulletin 22.Case List * Attorney-General (Cth) Ex Rel Mckinlay v Commonwealth (1975) cxxxv CLR 1 * Commonwealth v Tasmania (Tasmanian Dams Case) (1983) 158 CLR 1 * Jones v Toben 2002 FCA 1150 69. * Kartinyeri v Commonwealth (1988) 195 CLR 337 * Koowarta v Bjelke-Petersen (1982) 153 CLR 168 * Kruger v Commonwealth (1997) 190 CLR 1 * Leak v Commonwealth (1997) 187 CLR 579. * Miller v Wertheim 2002 FCAFC 156 14 * Western Australia v Commonwealth (N ative Title Act Case) (1995) 183 CLR 373 * Wurridjal v The Cth (2009) 237 CLR 309 Legislation List.* Aboriginal and Torres Strait Islander Heritage Protection Act 1986 (Cth) * Australian Constitution Act 1975 (Cth) * Constitution Act 1867 (Qld) * Heritage Properties Conservation Act 1983 (Cth) * Hindmarsh Island Bridge Act 1997 (Cth) * Native Title Act 1993 (Cth) * Native Title (Queensland) Act 1993 (Qld) * Northern Territory National Emergency Response Act 2007 (Cth) * Racial Discrimination Act 1975 (Cth) * Anti-Discrimination Act 1977 (Nsw) 1 . Law Council of Australia, Constitutional Recognition of Indigenous Australians Discussion Paper March 2011 part 1.1 at 23 April 2012. 2 . Australia, Expert Panel on Constitutional Recognition of Aboriginal and Torres Strait Islander peoples, Recognising Aboriginal and Torres Strait Islander Peoples in the Constitution rogue 1 at 23 April 2012. 3 . Alexander Ward, At the Risk of Rights Does True Recognition Require Substantive Reform (2 011) 7 Indigenous Law Bulletin 3, 3. 4 . ibid. 5 . ibidem 6 . Australia, Expert Panel on Constitutional Recognition of Aboriginal and Torres Strait Islander peoples, Recognising Aboriginal and Torres Strait Islander Peoples in the Constitution scallywag 1 at 23 April 2012. 7 . Ibid 4. 8 . Ibid 5. 3. 9 . Commonwealth of Australia Constitution Act (Cth) s 25. 10 . B Costa, Odious and Outmoded? Race and Section 25 of the Constitution (2011) The Swinburne Institute for Social Research page 1 at 25 April 2012. 11 . Attorney-General (Cth) Ex Rel Mckinlay v Commonwealth (1975) 135 CLR 1, 36, 44. 12 . B Costa, Odious and Outmoded? Race and Section 25 of the Constitution (2011) The Swinburne Institute for Social Research page 1 at 25 April 2012. 13 . Commonwealth of Australia Constitution Act (Cth) s 24. 14 . Ibid. 15 .Convention Debates, Melbourne, 1898, pages 665-714. 16 . B Costa, Odious and Outmoded? Race and Section 25 of the Constitution (2011) The Swinburne Institute for Social Research page 4 at 25 April 2012. 17 . Australia, Expert Panel on Constitutional Recognition of Aboriginal and Torres Strait Islander peoples, Recognising Aboriginal and Torres Strait Islander Peoples in the Constitution page 5. 3 at 23 April 2012. 18 . B Costa, Odious and Outmoded? Race and Section 25 of the Constitution (2011) The Swinburne Institute for Social Research page 6 at 25 April 2012. 19 . Ibid 5. 20 . Ibid 6. 21 . Ibid 5. 22 . Commonwealth of Australia Constitution Act (Cth) s 51 (xxvi). 23 . Australia, Expert Panel on Constitutional Recognition of Aboriginal and Torres Strait Islander peoples, Recognising Aboriginal and Torres Strait Islander Peoples in the Constitution page 5. 4 at 23 April 2012. 24 . Koowarta v Bjelke-Petersen (1982) 153 CLR 168. 25 . Ibid 169-170. 26 . Ibid. 27 . Ibid. 28 . Ibid 174. 29 . Kartinyeri v Commonwealth (the Hindmarsh Island Bridge case) (1998) 195 CLR 337. 30 .Hindmarsh Island Bridge Act 1997 (Cth). 31 . Aboriginal and Torres Strait Islander Heritage Protection Act 1986 (Cth). 32 . Ibid. 33 . Ibid 416-7. 34 . Ibid 379-381. 35 . Thomson Reuters Legal Online, Halsburys Laws of Australia (at 15 January 1998) 19 Government, 19. 5 Federal Constitutional System 19. 5 157. 1 36 . Heritage Properties Conservation Act 1983 (Cth). 37 . (1983) 158 CLR 1. 38 . Ibid. 39 . Ibid 5 8. 40 . Native Title Act 1993 (Cth) 41 . Western Australia v The Commonwealth (1995) 183 CLR 373. 42 . Ibid.