Thursday, August 27, 2020

Examine the Key Ideas Associated with Law and Punishment

Inspect the key thoughts related with law and discipline Law and Punishment go connected at the hip. There are Laws, which are the arrangement of rules which a specific nation or network perceives as managing the activities of supporters, and there are disciplines, for when an individual from said nation/network defies the guidelines. Discipline is characterized as the curse of a punishment or to cause torment for an offence.Most of the time it's anything but a decision with regards to whether you are a piece of a law-following network on the grounds that practically all nations on the planet have a law-framework and frequently the moment you turn the age where you are lawfully dependable or step off the pontoon, plane or train you are exposed to their laws. The Biblical perspectives on discipline have frequently been founded on the old confirmation instructing ‘an eye for an eye’. The book of scriptures likewise spreads out disciplines for specific wrongdoings that seem to follow this educating. Then again, actually there are numerous disciplines in the book of scriptures that appear to be messed up with regards to the wrongdoing e. . â€Å"whoever curses his dad or his mom will be put to death†. There are numerous issues with this announcement for instance it doesn't state how old the child/little girl must be to merit this discipline, it appears to suggest even a multi year old who doesn't really have the foggiest idea what they are stating can be executed for reviling their folks. Tit for tat is additionally significant in today’s laws, it is the premise of retributive equity that is available in our general public. Retributive equity is the possibility that the individuals who have done the wrongdoing ought to some way or another compensation back for what they did.Rachel’s said â€Å"People have the right to be treated similarly that they have (willfully rewarded others)† This appears to be a reasonable method of r ewarding somebody since why somebody ought to be permitted to do a certain something and afterward not hope to be treated similarly? In any case, a few disciplines that are retributive e. g. the death penalty don't appear to profit society and there is a danger of the discipline getting vindictive not retributive. Retributive equity additionally causes an issue since it may make the death penalty a genuine way to deal with punishment.I. e. In the event that an individual killings it is directly for them to be executed. Furthermore, It likewise can lead the legitimate framework to as opposed to seeming like somebody is being made to take care of what they have fouled up to resembling the lawful framework is being fraudulent I. e. we are demonstrating society that it isn't right to be fierce by being brutal to transgressors. This isn't the manner by which we ought to encourage individuals to not be rough. The discipline likewise should not be unbalanced to the wrongdoing e. g. condemn ing a little kid to death for taking a sweet from a shop.Some types of discipline e. g. fines might be unbalanced in light of the fact that to individuals with cash a fine doesn't have any effect yet to somebody who has quite recently enough cash or just beneath the cash they requirement for necessities it tends to be a monstrous issue, however on normal I think retributive estimates assists with causing the discipline to be proportionate to the wrongdoing in light of the fact that the individual can be dealt with the manner in which they rewarded others. Prevention is another type of discipline. It implies that we ought to rebuff for violations so as to stop others from perpetrating a similar wrongdoing I. e. f we realize what the discipline for a demonstration is we are less disposed to do it. Anyway there are issues with this since it expect that the culprit had purpose and full information on what they were doing wasn't right yet frequently brutal violations occur seemingly out of the blue and are not arranged and those rough wrongdoings that are determined are regularly done by those individuals who are intellectually sick. Additionally, for what reason ought to be rebuff somebody for another person? Reformative equity is getting increasingly mainstream in today’s society and is the endeavor to transform the criminal into a typical honest citizen.It is regularly founded on the possibility that everybody has a natural worth basically in light of the fact that they are human and the improvement of people is acceptable. As indicated by deontology this is acceptable in light of the fact that restoration forestalls individuals regarding others as means. There is likewise an utilitarian contention for this on the grounds that reformative equity improves the general personal satisfaction in the public arena. I additionally would contend that reformative equity is likewise attempting to right the disparity between the rich and poor. Individuals from less w ell of foundations are bound to carry out violations because of them having less chances and less education.Poorer individuals are likewise bound to originate from fierce foundations and in this manner are bound to be brutal themselves. In this way reformative equity assists make with increasing for this absence of chances by offering classes inside detainment facilities for instance. In spite of the fact that there are numerous beneficial things about reformative disciplines, there are likewise numerous issues. Reconstruction removes the duty regarding our activities and it doesn't endeavor to right an inappropriate. This messes up itself provided that there is no ‘punishment’ other than transformation then there is no motivation for individuals not to perpetrate wrongdoing, in truth there is just about a motivator to carry out a crime!And why somebody in jail ought to get open doors that individuals outside the jail don't get. I might want to believe that there is acc eptable in everybody except it would basically be unfeasible to imagine that we can restore everybody as certain individuals are just excessively far proceeded to would prefer not to change. Hobbes philosophized concerning why we need/need laws in the public arena and he concocted a thought called the implicit agreement hypothesis. This thought depended on his idea that legislature is an understanding between a gathering of individuals where they make a deal to avoid harming each other.This is fuelled by the inspiration of personal responsibility which as indicated by Hobbes is appropriate on the grounds that people are egotistical animals and accordingly look for aggregate insurance. I. e. In the event that I vow not to hurt you and you vow not to hurt me then neither of us gets injured and we’re both cheerful. What's more, this is the thing that Hobbes accepts to be the premise of our longing to keep the laws set out by the state †we ought to dodge bedlam since it isn' t to our greatest advantage along these lines we should keep the laws. Kant had a comparative end I. e. that we should keep the laws however for an alternate reason.Kant said that we ought to ‘act with the goal that you treat mankind, both in your own individual and in that of another, consistently as an end’ I. e. we should keep the laws so we don't regard others as unfortunate obligation. His concept of realm of closures states ‘act as per the sayings of a part giving all inclusive laws for a simply conceivable realm of ends’ where the realm of finishes is an ideal network where all individuals regard each other as closures in themselves. This is the thing that we ought to endeavor to accomplish, and to be fruitful at this we should keep the laws of the community.Therefore we should keep the laws and to keep the laws implies that we should rebuff those that violate the law.. Assess the view that objectivity and relativism present issues for the idea of la w and discipline. Objectivity expresses that there are moral rules that are never right or in every case right and they are ordinarily settled from the earlier I. e. without experience. In this way as there are sure things that are never right we need a law to prevent individuals from doing it. This law might be impartially right and its discipline for overstepping the law may likewise be equitably right.Objectivity may bolster retributive equity; Retributive equity is the point at which somebody repays for their wrongdoing. This could bolster objectivity since it should be forced with the consistency that objectivity gives accordingly you could contend that Retributive equity just works with the objectivity and as retributive equity will in general be supported in western social orders maybe objectivity doesn't posture such an issue with law and discipline. Having said this there are as yet the issues it does cause.Objective moral standards are set up from the earlier along these l ines we can't know them through experience. In the event that we don't have any acquaintance with them through experience, by what means can we really know whether something is correct or wrong and consequently how would we know whether a law is correct while utilizing objectivity. Objectivity likewise doesn't consider singular cases, it risks utilizing a ‘one size fits all’ strategy towards law and discipline and while we do require some consistency among wrongdoings, one size doesn't actually fit all in light of the fact that only one out of every odd wrongdoing is actually the same!Normative relativism expresses that reality and profound quality is comparative with the nation/society that one is in and thusly we can't censure different societies concerning how they get things done. With respect to law and discipline this leads us to the face that there are no distinct realities or ethics that can be applied in each circumstance around the globe so Punishment is resol ved by the nation and, on the off chance that we take it relativism further, as indicated by the conditions of the case.Hobbes took a relativist see since he said that equity can't be fixed, and every nation/network has various thoughts of what law and discipline ought to be all we ought to do is point not be in mayhem, not on the grounds that it isn't right in a target sense but since it doesn't serve or personal responsibility. Relativism might be something to be thankful for on the grounds that it permits every nation to sort out discipline as they see fit and there is merit in the frameworks that different nations have for instance a few people accept that Iraq was advocated in the hanging of Saddam Hussein despite the fact that in our general public capital punishment isn't used.However it has issues since it implies that all types of discipline are directly as long as it is acknowledged by society e. g. it is on the right track to drape a little youngster for taking desserts i f society thought it was the right discipline. On the off chance that discipline is concluded comparative with the condition and there is no consistency we could wind up with an equity framework where just a few people would be rebuffed and t

Saturday, August 22, 2020

Microsoft Outlook Express Free Essays

With the utilization of Microsoft Outlook Express, it will be simpler for business slanted people to remain on target one’s mail and the timetables for that matter.â The E-mail, for example, assumes a significant job in crossing over individuals together.â In the field of business, it might assist people with sharing archives and records 24 hours per day, seven days every week with Microsoft Outlook Express highlights. We will compose a custom article test on Microsoft Outlook Express or on the other hand any comparable theme just for you Request Now Discover records/sends quicker: Outlook makes insight of all the email received.â Search Folders or central envelopes incorporate perspectives on all messages match to the exact investigation measure, beside that, it lets you expediently split huge messages from those you want to ignore. Accordingly, search envelopes too ensign priority messages first, so as not to sit around in erasing and perusing messages you don't need/anticipate. Further, it likewise isolates out the greater part of garbage sends to an alternate organizer, un-jumbling the inbox. Notwithstanding that, working disconnected makes one utilize an email account through Microsoft Exchange Server; can work disconnected while away from the workplace or if net connection is excessively drowsy. Viewpoint at that point attempts to interface with the server when wanted to or when picked to do as such in the â€Å"Send/Receive† thing.  Moreover, business contact administrator highlight coordinates with Outlook, transforming the location book into a strong thingamajig that can make, track, and oversee your business partners, prospective customers and different opportunities.â With every one of these highlights, it is apparent that Microsoft Outlook makes business easier.â sans hassle and adequate overseeing of documents through this product benefits any calling, at that. The most effective method to refer to Microsoft Outlook Express, Essay models

Friday, August 21, 2020

HOW TO Get Your Site Featured On Google News Easily [Tips]

HOW TO Get Your Site Featured On Google News Easily [Tips] 11 Permalinks. We are talking about this strategy as it applies to being indexed strictly for news, correct? Make Money Online Queries? Struggling To Get Traffic To Your Blog? Sign Up On (HBB) Forum Now!HOW TO: Get Your Site Featured On Google NewsUpdated On 17/04/2017Author : Pradeep KumarTopic : GuidesShort URL : http://hbb.me/2ozalIa CONNECT WITH HBB ON SOCIAL MEDIA Follow @HellBoundBlogIn this article Im going to mention both the tips and procedure to get your site featured on Google News Aggregated headlines and search engine for many news services.Getting featured on Google News has more advantages rather than traffic and exposure. Once if your site is listed, then Google will keep your site in mind. Same goes for Techmeme, you can also get your blog/site featured there.Advantages of getting featuredYour website/blog will get good exposure.Boosts targeted traffic to your site.You can proudly mention this anywhere!Basic Steps For Getting Featured#1 Verify the ownership of your site using Google Webmaster Tools.#2 Submit your sitemap to Google. [Procedure]#3 Update your Sitemap as you add new articles. Use Ping services.#4 Submit your content to Google. Google can help you reach out to the world by distributing your content on Google Web Search, Maps, Product Search, iGoogle, and more.Resource : Getting Started Submitting Your Content#5 Suggest news content for inclusion on Google News.Tips For Getting Your Article Featured#1 Original content : If your content is original and genuinely generated by you, then you can maximize the chance of getting featured.#2 Response time (website speed) : Also optimize your sites loading site since Google Search Rankings Considers Site Speed.Useful : 20+ Tips To Improve Your Blog’s Loading Speed#3 Proper Attribution : Give proper attribution or credits to the original source.#4 Multiple Authors : You can assure Google about your quality if you have multiple authors. A page listing all the authors would be great.#5 Tweak Your Design : Your website should look like a news source. Magazine layout recommended for it.# 6 About Us and Contact Pages : About and Contact page must be visible on the homepage. Your Contact page should have your organization’s name and contact information. Give more information about your company or site on About page.READHOW TO: Convert Your Blog Into A Do Follow Blog#7 Article Format : Each article format should have a proper title, author name, publication date and time (optional) and a minimum of 250-300 words in the article body.#8 Posting Frequency : You should update at least three new articles every day. The more new articles you add the better.#9 Concentrate on niche : By seeing your homepage, they should be clear about what niche or industry your site relates to. Also make sure your site content is unique.#10 Satisfy Them : Show awards your site received and your site stats. Show the number of backlinks your site has. Also mention the links available on Google Blog Search.#11 Optimize Permalinks : Each article URL should be unique and contain a unique n umber consisting of at least three digits. Also it wont crawl an article URL with four digits, which resembles a year.For example, it wont crawl articles with permalinks like this :www.hellboundbloggers.com/news/article19.html www.hellboundbloggers.com/getting-indexed-by-google-news.htmlBut it will crawl these articles :www.hellboundbloggers.com/news/20102003/article.html www.hellboundbloggers.com/news/getting-indexed-by-google-news/5664.html#12 Images and videos : Enhance your article/post with images and videos. Dont forget to optimize the images. You can check some tips to optimize images I provided earlier. Create a Video Sitemap for indexing videos quickly.#13 Avoid Updating/Modifying : The Google News crawler only visits the URL of the article once. If you make any changes to the article after Google has crawled it, then the changes will not be reflected on Google’s site. So proofread it!Google News alone? Do you recommend any other site?Why not. You can also try your best on Yahoo! News and Techmeme. These sites will also give you more exposure and targeted traffic to your site.Do you know any other tip for getting featured on Google News easily? Please share it in the comments!

Monday, May 25, 2020

The Two-Faced Character Polonius Essay - 868 Words

Polonius played a vital role in Hamlet even though he was not one of the main characters. He continued to reinforce the theme of corruption and displayed the social and ethical collapse of Denmark. His deceitful actions show the reader that he is one of dishonesty and chicanery. In the play, Polonius was portrayed as someone who is a deceiver and pretender that betrays people he is supposed to be devoted to; and who only cares about things that will benefit him. These characteristics of Polonius are seen through his interactions with Ophelia, Hamlet, Laertes, Reynaldo and the King. Polonius can be depicted as two faced. This is evident with his interactions with the King. Polonius was loyal and faithful to King Hamlet, Gertrude, and†¦show more content†¦He does not care about her emotions, as he shows no comfort after heartbreaking confrontation with Hamlet. He also uses Ophelia to test Hamlets sanity for the benefit of himself and King Claudius. Moreover, Polonius has Laertes spied on. He convinces himself that it is righteous. Yet, he is controlling the situation for the good of himself. Polonius had an evil plot. Polonius always spies on others to gain secret and private information. Polonius and Claudius together, work against Hamlet, and try to verify his sanity. Polonius performs as if he would do anything that Claudius asks of him, or anything that satisfies Claudius. Polonius willingly uses his daughter to assist Claudius in their plot against Hamlet. He even plans to ruin his son Laertes’ reputation and drive him from Denmark. Despite Polonius’ death, his unethical ways are still evident through Claudius’s actions. Claudius requests that Laertes fight with Hamlet, and he tries to poison him. Polonius shows the need to manipulate a situation regardless if it concerns him or not. This is especially seen through the relationship with his children. Without even knowing the full situation, Polonius has jumped into trying toShow MoreRelatedWilliam Shakespeare s Hamlet - The Tale Of A Juvenile Prince1197 Words   |  5 Pagesthroughout this tribulation is appearance versus reality. The characters introduced throughout the play, appear to be caring and honest, but in reality are nothing but evil. They deceitfully hide behind two-faced mask of integrity. Four main unfaithful characters which are found to be disguised as right-minded are Polonius, Rosencrantz, Guildenstern, and the freshly thrown taking King, Claudius. The impression presented by these characters at the start, are ones of truth, honor, caring and they areRead MoreThe, No Scene Of Violence Exists For Its Own Sake1350 Words   |  6 Pagesthe play. In any great work of literature, each action and thought should contribute to the underlying meaning of the entire work. No action should exist for its own sake; it must instead advance the plot and reinforce the symbolism of both the characters’ actions as well as the truth of what the composer or author is trying to convey. This is especially true of acts of violence; great literature must carefully articulate the violence into a logical meaning. Most importantly, violence and acts ofRead MoreHamlet and Ophelia’s Madness Essay674 Words   |  3 PagesDenmark is one of Shakespeare’s most tragic plays. Most of the characters in this play suffered a heartbreaking death, although, all of the characters faced anger, regret, madness or distress. Madness was a reoccurring theme in this play, two characters portrayed this more than others. Ophelia and Hamlet faced similar fates, with similarities and differences along the way, all to do with their madness. Hamlet and Ophelia were two young people in love and were supposedly driven mad by their relationshipRead MoreHamlet by William Shakespeare Essay1546 Words   |  7 Pagesthe social and moral decay of Denmark. Most of Denmark’s subjects act upon their own selfish interests and lack any conviction. Shakespeare uses Polonius, formerly a loyal servant to King Hamlet, as a microcosm of Denmark’s oblivious and hypocritical society as a whole. The Lord Chamberlain of Claudius’s court and the father of Laertes and Ophelia, Polonius has good intentions, but he tends to be somewhat conniving and underhanded. He frequently leaps to the wrong conclusions, and his speeches areRead MoreAnalysis Of Shakespeare s Hamlet 1221 Words   |  5 Pagesconsistent throughout the tragedy is appearance versus reality. The characters introduced to us throughout the play appear to be pure and honest, but in reality are infested with evil. They deceitfully hide behind a mask of integrit y. Four main dishonest characters which are found to be disguised with righteousness are Polonius, Rosencrantz, Guildenstern, and the freshly crowned king Claudius. The first impression presented by these characters is ones of truth, honor, and morality; they are all plagued byRead MoreMadness, By William Shakespeare1160 Words   |  5 Pageseffects on the characters and the complexity and depth of the plot. Insanity is apparent in small amounts in almost all of the characters in the play. It can range from full on insanity, to only shades of madness. Madness occurs in a character when he or she breaks the social norms, and acts oddly or rashly when spoken to or asked to carry out a task. Hamlet’s storyline revolves around the recurring theme of madness, which influences the characters and plot by adding intrigue to the character of HamletRead MoreAnalysis Of William Shakespeare s Hamlet1385 Words   |  6 Pagesthe play; we will refer to this concept as â€Å"the mask.† The theme of perception vs reality is so woodenly interlaced into the play due to the idea that most of the central characters in the play hide behind the mask to conceal their true intentions whilst struggling to learn th e intentions inner thoughts of other characters. The article â€Å"How Our Perceptions Shape Our Reality,† written by Morty Lefkoe, mentions: â€Å"We swear things exist because we distinguish them through our particular perceptualRead MoreImpossibility of Certainty in Hamlet1296 Words   |  6 Pagesbecause none of the characters except for Horatio have caught more than a glimpse of Hamlet’s true situation (V. ii.371-372). We as an observing audience, hearing the inner thoughts and secret plots of almost every significant character, should remember that we know vastly more than the play’s characters. In Hamlet, we cannot pretend that we are unaware of what happens next or how it all comes out. This is Shakespeare’s richest source of dramatic irony. However, the characters are faced with rival options:Read MoreFather And Son Relationships In Hamlet By William Shakespeare1249 Words   |  5 Pagesand the moral aspect of revenge, rather than the act its elf. Hamlet was written around 1601 and set in Denmark during the late middle ages. This play is especially unique because Shakespeare uses parallelism and foil characters to develop the theme of revenge. Hamlet is the main character of the play, who is the son of the recently deceased King Hamlet,making him the Prince of Denmark. Shakespeare uses the relationship between father and son to develop the complexity of plotting and carrying out theRead MorePresentation of Hamlet in Act 2 Scene 2 and 3 in William Shakespeares Hamlet663 Words   |  3 Pagesrevenge that were written at the start of the seventeenth century. Throughout the play, Hamlet is shown as being a planner and this is highlighted with his organisation of the dumb show and the play within a play in act three, scene two. He gives the players clear instructions as to the performance of the play, an adaptation of The murder of Gonzago which Hamlet uses to try to prompt a reaction from his Uncle, the king. At the end of the performance, Hamlet sees the

Thursday, May 14, 2020

Choose a Medical Condition That Interests You and Research...

Choose a medical condition that interests you and research it. Write about the possible uses of hypnosis in the treatment as you see them. Breast cancer affects one in every nine women in Britain, 45,000 women every year are diagnosed with it in some form or stage of development. Life style and cognitive interventions, i.e. counselling and psychotherapy can play an important part in how the patient deals with cancer in their lives and how they recover. Our genes regulate cell growth and cancer occurs due to abnormal changes in these genes. Genes are in each cells nucleus and control the cells growth in relation to our genetic make up. The cells grow and replace themselves in a natural formal replacement process. Over time,†¦show more content†¦Some of the side effects are: Loss of appetite, Nausea and vomiting, weakness and fatigue, weight gain, premature menopause and hair loss. Patients can suffer bouts of physical exhaustion and emotional exhaustion which if not recognized can lead to high levels of anxiety and depression. Mastectomy (surgical breast removal) leaves the patient with feelings of tightness and discomfort made worse by the removal of lymph nodes. The arms usually swell (lymphedema) and there is the risk of infection and a great deal of fluid retention (seroma) around the site of the surgery. The patient will have emotional trauma to face following surgery because they relate their breasts to their sexuality and femininity. All this leads to strong feelings of identity loss and lowered self-esteem / body image. A fear of rejection and re-occurrence brought about by anxiety from any ache or pain. Some women may feel mentally prepared for cancer treatment, but most feel anxious and fearful about the treatment and how it will affect their lives and their families. Anxiety and fear of the unknown can bring about heightened levels of stress and this has been associated with less effective cancer treatment response. The patients friends family and workmates may also add to anxiety by adopting a different attitude towards the patient. SomeShow MoreRelatedThe Marketing Research of Brainquiry33782 Words   |  136 PagesMarketing Report For Table of Contents Executive Summary The New York research covers a complete sample breakdown of doctors and patients. This breakdown can be used to send surveys, as contact information for personal selling or promotion. The folder titled New York on the CD contains all information needed to conduct any of the things mentioned above. There is also an ample sports breakdown for the golf professionals. This is not a sample but all the private golf clubs andRead MorePerceived Stress Levels and Stress Management Among Paramedical Students Lyceum of the Philippines University: Towards Stress Management Enhancement15005 Words   |  61 PagesMAT It is recognized that stress is a normally occurring part of life. Selye was the first to describe the term stress as a state produced within an organism subjected to a stimulus perceived as a threat (Selye, 1957). He spoke of stress as a condition that occurs commonly in response to any adaptive response within the body. He defined stress as . . . a state manifested by a specifi c syndrome which consists of all the nonspecifically induced changes within a biologic system (Selye, 1950). InRead MoreMID TERM STUDY GUIDE Essay16611 Words   |  67 Pagescare were: (5) a. Locke and Rousseau *** b. Rogers and Maslow c. Dixon and Binet d. Freud and Freud 3. Adults may underestimate children’s ability to: (7) a. Learn b. Problem-solve c. Recognize reality d. All of the above *** 4. Family conditions that promote resilience include: (11) a. few alternative caretakers. b. older mothers for resilient males. c. opportunities to participate*** d. a strong sense of political commitment. 5. According to your text, some of the things that causeRead MoreThe Pregnancy Anxiety And Tips For Coping With Childbirth Anxiety9776 Words   |  40 PagesAre you having childbirth anxiety especially as the date of the birth draws near? Are you unsure on how to cope with childbirth anxiety? To help understand the cause of childbirth anxiety and tips for coping with childbirth anxiety, I have interviewed psychologist Carol Hicks. Tell me a little bit about yourself. I have a MA degree in Psychology and I have been a Marriage and Family Therapist for 30 years with a specialty in hypnotherapy influenced by Milton Erickson. My ex husband and I wroteRead MoreOverview of Hrm93778 Words   |  376 Pagesprogram. This course is designed to provide you the foundations of HRM whether you intend to work in HRM or not, most of these elements will affect you at some point in your career. Either you will be working with some organizations or having people working for you, in both cases you will be dealing with people. To be understandable and lively means that we need to communicate you. We start every chapter with learning objectives. The most important thing you will get out of this course are the basicRead MoreDeveloping Management Skills404131 Words   |  1617 Pages mymanagementlab is an online assessment and preparation solution for courses in Principles of Management, Human Resources, Strategy, and Organizational Behavior that helps you actively study and prepare material for class. Chapter-by-chapter activities, including built-in pretests and posttests, focus on what you need to learn and to review in order to succeed. Visit www.mymanagementlab.com to learn more. DEVELOPING MANAGEMENT SKILLS EIGHTH EDITION David A. Whetten BRIGHAM YOUNG UNIVERSITY Read MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 Pagesstorage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying, recording, or likewise. To obtain permission(s) to use material from this work, please submit a written request to Pearson Education, Inc., Permissions Department, One Lake Street, Upper Saddle River, New Jersey 07458, or you may fax your request to 201-236-3290. Many of the designations by manufacturers and sellers to distinguish their products are claimed as trademarks. Where those designationsRead MoreContemporary Issues in Management Accounting211377 Words   |  846 Pages Contemporary Issues in Management Accounting Edited by ALNOOR BHIMANI 1 Great Clarendon Street, Oxford ox2 6dp Oxford University Press is a department of the University of Oxford. It furthers the University’s objective of excellence in research, scholarship, and education by publishing worldwide in Oxford New York Auckland Cape Town Dar es Salaam Hong Kong Karachi Kuala Lumpur Madrid Melbourne Mexico City Nairobi New Delhi Shanghai Taipei Toronto With oYces in Argentina Austria Brazil ChileRead MoreMetz Film Language a Semiotics of the Cinema PDF100902 Words   |  316 Pagesin Fellini s 8 1/2, 228 Chapter 10. The Saying and the Said: Toward the Decline of Plausibility in the Cinema? 235 Notes, 253 A Note on the Translation by Bertrand Augst When Film Language was translated, nearly twenty years ago, very few texts about semiotics and especially film semiotics were available in English. Michael Taylor s translation represents a serious effort to make Metz s complicated prose, filled with specialized vocabularies, accessible to a public unfamiliar with the concepts

Wednesday, May 6, 2020

Waking Up Out Of My Sleep - 991 Words

Waking up out of my sleep at 4:30 am to the sound of my mother crying from across the hall that separates our bedrooms put me on my feet quick. I went in to her room not knowing what to expect. Millions of questions went through my mind trying not to think of that one thought that can haunt our family forever. I waited quietly in front of my mother’s bed until she got off the phone. When she was finally able to look at me, her eyes said it all. Right at that exact moment my mind didn’t want to believe it but my heart was already starting to ache. My mind went blank, my mind did not want to make itself believe it was all a dream. Six days before, at 1:59 pm my family and I received a call from Fort Lauderdale Airport about my grandmother being taken to the hospital. They did not want to give us much information over the phone. I told myself â€Å"whatever it was she’s going to be okay, because she’s a very strong woman†. I have a lot of faith; I prayed and decorated a birthday cake for a dear friend of mine that night. I let all my feelings come out into that cake. Later that night, my mom came home from the hospital with all the information we all were anxiously waiting for to know. She walked into the living room dressed in a very casual look, a very unusual attire for her. As she sat down on the edge of the sofa, taking a deep breath keeping her eyes to the ground. I sat up straight in my chair as in formation to be ready for the worst that can happen in the next couple ofShow MoreRelatedWaking Up Early Essay973 Words   |  4 Pagesconcept of sleep and waking up early especially surr ounding the college age population. Are there really benefits to waking up early? How much sleep is recommended for college aged students? Personally, I have always been an advocate for sleep, and have felt less efficient without an adequate amount. However, beginning college, I was anxious about this idea. I determined that for my behavior change project I would monitor my sleep, documenting the time I went to bed and woke up each day. My goal wasRead MoreShould Schools Compensate And Start Later?1347 Words   |  6 Pagesning head: ARGUMENTATIVE ESSAY 2 BEEP! BEEP! BEEP! A door opening and a parent saying â€Å"wake up, time for school,† is the average child s worst part of the day. Most kids hate having to wake up before noon to go to school. But why? Why is waking up early as a child such a problem, when adults wake up just as early to go to their jobs? Is it because children stay up later into the night than they used to? Or just because they’re bodies are on a different time schedule all together? And ifRead MoreThe Powerfully Powerful Benefits Of Waking Up Early Essay809 Words   |  4 PagesPowerfully Powerful Benefits of Waking Up Early By Justin Charnell | Submitted On December 30, 2015 Recommend Article Article Comments Print Article Share this article on Facebook Share this article on Twitter Share this article on Google+ Share this article on Linkedin Share this article on StumbleUpon Share this article on Delicious Share this article on Digg Share this article on Reddit Share this article on Pinterest Expert Author Justin Charnell I wake up at 5 AM during the week. Not becauseRead MoreSleep Is An Essential Part Of Life Essay1521 Words   |  7 PagesThrough my next 10 days of my written analysis, I had notice sometimes I sleep for too long or too short. I came to a conclusion that I did get enough sleep. We all know that sleep is an essential part of life. During the day I always felt that I was not always doing my best. I often felt functional, but not at peak as a normal teenager. I think that I didn’t sleep enough is because of my biological rhythm, I usually sleep at 2 am or 1. My circadian rhythm starts to function around those time.Read MorePersuasive Essay On Waking Up Later1187 Words   |  5 PagesEver gotten up in the morning and not wanted to wake up? Don’t worry, I completely understand what you are feeling. I absolutely despise waking up in the morning. Picture this: middle school kids trudging through school all day, then coming home to after school activities, and to top it all off sleeping late because of stress. Waking up early is a real struggle for most kids, and if you asked any kid Im sure they’d agree to the terms of school starting later. People say that because of the timeRead MoreDescartesArgument For Skepticism1120 Words   |  5 Pagesfor skepticism is flawed. 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Because sleep is vital for cognitive function and available time to spend sleeping is limited for college students, like myself, it is advantageous to change sleeping behaviors to maximize the benefits sleep can provide. After tracking my sleeping schedule for a week, I have noticed some patterns and behavior that may be affecting the quality of sleep I am getting. Based on my sleep journalRead MoreDream Interpretation of Sigmund Freud Essay848 Words   |  4 Pages Everyone in the world has had at least one dream in their lifetime. Most people don’t think much about the dreams they have, unless they are recurring. Most people today wake up from a dream or nightmare saying, â€Å"thank heaven that was a dream,† or â€Å"too bad that was just a dream.† Many times these dreams or nightmares have more meaning than we think. After a friend told me about some weird dreams he had been having I decided to research the meaning of dreams. I will focus on Sigmund Freud’s idea

Tuesday, May 5, 2020

Leadership and Management of Early Years

Question: Identify and critically evaluate two or three key priorities essential to the Leadership and Management of Early Years (3-7 years old children) in practice. Answer: Introduction Leadership and management is the key factor to enforce development in the teen and young children. The effective leadership deals with influencing teens to do the right thing and in positive manner. The leader has the quality of leadership to encourage the people to motivate them and eject better productivity and efficiency from the people. On the other hand, the management of human and their behavior is complex issue which requires an effective leadership skill to control their behavior so that can seek higher benefit from education and learning (Page and Millar, 2009). Therefore, leadership and management if goes together then it can beneficial for the people and for the trainers. Moreover, the staff and parents can be able to achieve their goal by guiding and controlling the act of children through leadership and management. The current study will be focusing on the challenges faced in leadership and management in context to children aging 3-7 years. The leadership and management are important for the children to become a better person in future. Therefore, the study will be dealing with different key challenges that are mostly noticed in leadership and management. Further, conclusion will be proposed to sort out the issues in order to bring effective development in the children. Key Challenges Encouraging and facilitating parent partnership The learning provided by parents last forever among the children and it also helps in their development. On the other hand, Carpenter (2005) mentioned that if the parents fail in providing effective learning and guidance in the initial stage of the children then it can doom their life and the children may ruin their life in future. It is evident that due to low income of the parents they may not be able to provide effective learning to their children. Therefore, parent plays important role for the growth and development of the children by providing initial age learning. Thus, children are not able to receive basic learning and their childhood life can get hampered. On the other hand, Digman and Soan (2008) pointed that a teacher or staffs of school or kindergarten can act as a parent to build strong relationship or bonding with the children. Therefore, it can help the teacher to know the requirements of child and understand their mentality so that better learning can be provided. Apa rt from that, Paige-Smith and Rix (2006) opined that parent and teacher partnership is effective for the child growth but if there is lack of bonding then it can directly affect the child mentality or their future growth. Therefore, it can leave a child into depression due to collision and conflict between his parent and teacher. Hence, it can be understood that if there is a conflict then it will hamper child learning and health (Wheeler et al. 2009). Therefore, in my opinion the teachers and parents should try to make a cordial relationship so that a better future can be planned for the children. On the contrary, Ward et al. (2009) discussed that if teacher do not have quality of acting as a parent then they might not be successful in providing as effective as other. Therefore, according to me, the teachers should treat the children as parent, which helps the children to be active and give complete involvement in different activities of the school and develop their skill and knowledge. For example, if teacher act as parent then a child can be more open to them and they can share their thoughts and ideas and better environment can be build for children (Page and Millar, 2009). Moreover, Keynes (1991) stated that the parents are the most important part of the childs life and they can help the children to follow ethical norms of life. Therefore, the parents should develop their teaching and parental skills and learning to guide the children for better future career. For instance, the Pen Green Centre helps the families and their children by providing learning environment such as classes to parent for taking care of the child and understanding the needs of child. Further, it also provide wide array of service such as care and education to the families so that they can take care of their child in more better and effective way (Browne 2004). On the other hand, Holiday Play Scheme and After School Club is valuable for the children above 4 years to have better quality and learning time while playing or doing any other activities (Brooker, 2008). On the other hand, Theory of Wahanau assists in promoting families as a total unit rather than focusing on the individual family member. Therefore, it is effective in proposing a solution that is faced by the families regarding the health and wellbeing of the children (Howes et al. 2008). Thus, it can be concluded that parents and teachers can have great influence on the growth and development of the child. Distributed Leadership between staff Bush et al. (2013) opined that leadership is effective for the children growth and their future prospect. The staff of the school or other learning centre has to integrate their knowledge so that best knowledge and reading can be provided to children. Leadership is important to develop the learning and knowledge of the people that helps them to carry their work in productive way and build friendly environment. However, it has been found that in the recent study that staffs of the educational institution are not taking up their job seriously and their major focus is on earning high salary (Davies and Brent, 2009). Therefore, due to such act child has to suffer and they are not able to gain proper learning and education. The lack of interaction between the staff can affect the leadership practice and child may not be provided better learning environment (Robins and Callan, 2009). For instance, if the staffs of the school had fight for getting the morning shift to teach the children and due to that the negativity, environment of school can be hampered and it can show wrong image about school outside (Caroline and Linda, 2008). Therefore, it can be understood that if there is no interaction and communication between teacher and staff then they may not develop leadership skill to guide and direct the children (JanetMoyles, 2006). Thus, the distributed leadership can be effective for the staff to undertake work collaboratively and provide required learning and support to the children. Within primary school, teachers have to follow the guideline of distributed leadership style. Chapman (2013) acknowledged that it is the first and foremost in leadership practice instead of role, routines, structure and functions of leaders. Interaction with each other between the staffs is an immediate and most defined leadership practice in primary education. Regular interaction between the staffs helps in increasing teaching and learning method (Mullick et al. 2013). In primary schools, literacy co-ordination makes the teacher in providing higher level of learning to learners (Spillane, 2005). Interaction between the staffs helps in generating more functions. However, distributed leadership make the teachers interdependency in primary school environment according to their characteristic. If the staff interdependent with each other, they can delivers learning and teaching easily. Encouraging Reflection in Professional Practice (Staff) Majority of teacher in their profession faced common issues such as understanding of feelings and honesty. According to Kelly and Saunders (2010), entering into teaching professional especially in the 2 to 3 years childrens primary school is very much complex. However, in this framework, taxing is also a big issue in professional development. Nabhani et al. (2012) argued that reflection on the practice is supportive, challenging and structural. As asserted by Flessa (2012), these are the essential part of professional development process in teaching at primary school. Majority of teacher in their profession faced common issues such as understanding of feelings and honesty. These critical approaches identified in teaching and learning. Professional practice in primary school are the thinking and acting over stimulus reaction. From the point of view of social constructive practice, teaching and learning are the interrelated and required to change regarding primary school environment in UK. Southworth (2008) opined that experimental learning plays the major role in transformation the experience into knowledge. Core of learning process is the fundamental of scholar reflection in relation to professional development in learning institute especially n primary school at UK. Tay and Lim (2013) acknowledged that reflection is the way that helps in better understanding about the practitioners. Moreover, it helps in developing knowledge to the teacher in primary school via reconsidering the practice of learning. In the primary school environment in UK it has been often identified that concept of critical reflection regarding management education is now become the core as well as integral part of qualification of trainee teachers. Reflection in the action of primary teachers can be described as interaction which is the main problem that faced by the teacher in their professional practice in 2 to 3 years children primary school. Majority of professional in their teaching and learning in primary school faced challenges in using hidden or tactic knowledge. They are unable to provide safe learning environment to the learners via putting the rule based knowledge into action. Apart from that, development and judgment becomes negative for the teachers in the early aged primary school in UK. From my experience, teachers face complexity in covering the issues of learner due to lack of experience. Wood et al. (2012) argued that making sense is a problem for the teachers of primary school in UK. They are unable to involve their experience and professional knowledge in their profession. In teaching and learning education in primary school in UK, it has been identified that majority of teachers demoralized psychologically and unsound pedagogically (Thro, 2012). Apart from that, it is also found out teachers in primary school unable to meet everyone requirement due to varying degree of needs of the learners. Moreover, in the initial stage of teaching at primary school, some of the teachers missing to interact lot of important things such as primary learning, differentiation of various learning tools, etc. Different approaches sometime demotivate students and teachers were unable to instructions accordingly (Walker, 2010). Moreover, variability among the group of learners is also a key challenge for new teachers in primary school. Most of the teachers are unable to make proper planning for learning to their respected students in UK primary school. Woods et al. (2012) cited that differentiation in lesson is also a potential challenges in teaching and learning at primary school in UK. Lack of experience of teaching and learning in primary school is then major problems for teacher within the primary school environment in UK. In order to standardized teaching and learning, teachers have to develop flexible structure and provide innovative learning experience to the learners in both individual as well as group. Apart from that, constructive intellectuality will be the best technique in challenging learning in primary school. Development of numeracy, literacy and language will be the best methodology in primary school regarding teaching and learning to the children. Conclusion This study is mainly consists the three key priorities that essential in leadership and management of early years in a primary school. Early years learner has fresh mind. Therefore, teachers have to take care with more precious. From the above discussion it has been found out that teacher has great impact on effectiveness of early years in primary school. The dimension of this study identified that teachers has to pay more attention in their learning method and creating positive environment along with open communication. These are observed according to the three critical factors for challenges in primary school in UK. These findings help in emphasizing more to the teacher in their teaching and learning procedure. Thus, with this contribution, teachers in primary school in UK are able to develop higher level of school effectiveness. According to the result, it has been said that teachers training will be the best strategy for providing better teaching to early years learners in primary school in UK. In order to provide teaching and learning in better way, government has to provide training in building attitudes, practices, habits to something professional. It helps in achieving higher-level improvement in terms of teaching and learning to early years in primary school. Reference Browne, A., 2004. Parents and Teachers Working Together. In: Browne, A., and Haylock, D., eds. Professional Issues for Primary Teachers. London: Paul Chapman, pp 85-101. Carpenter, B. (2005) Early childhood intervention: possibilities prospects for professionals, families and children, British Journal of Special Education , 32(4): 176-183. Carroll, M. and McCulloch, M. (2014). Understanding teaching and learning in primary education. London, England: Sage. Chapman, C. (2013). Editorial. School Leadership Management, 33(2), pp.113-113. Dean, J. (2013). Subject Leadership in the Primary School. Hoboken: Taylor and Francis. Digman, C., Soan, S., 2008. Working with Parents. London: Sage Publications. Effective leadership and management in the early years JanetMoyles, R. 2006. Maidenhead: Open University Press. McGraw Hill Education. Flessa, J. (2012). Principals as Middle Managers: School Leadership During the Implementation of Primary Class Size Reduction Policy in Ontario. Leadership and Policy in Schools, 11(3), pp.325-343. Howes, C., et al., 2008. Ready to learn? Childrens pre-academic achievement in pre-kindergarten programs.Early Childhood Research Quarterly, 23 (1), pp.27-50. Involving parents in their children's learning - Whalley, M., and the Pen Green Team.,2007. London: Paul Chapman. 2nd Edition. Kelly, A. and Saunders, N. (2010). New heads on the block: three case studies of transition to primary school headship. School Leadership Management, 30(2), pp.127-142. Laar, B. (2014). Primary Heads. New York: Crown House Publishing. Leadership and management in the early years: from principles to practice - Caroline A, Jones.,Linda Pound 2008. Maidenhead: Open University Press. McGraw Hill Education. Leading and managing people in education - Bush, Tony, Middlewood, David 2013 Managing early years settings: supporting and leading teamsEditors- Alison Robins and Sue Callan.,2009. London Sage Mullick, J., Sharma, U. and Deppeler, J. (2013). School teachers' perception about distributed leadership practices for inclusive education in primary schools in Bangladesh. School Leadership Management, 33(2), pp.151-168. Nabhani, M., Busher, H. and Bahous, R. (2012). Cultures of engagement in challenging circumstances: four Lebanese primary schools in urban Beirut. School Leadership Management, 32(1), pp.37-55. Page. A., and Millar, C., 2009. School-parent partnership: a short guide, research and policy for the real world. London: The Family and Parenting Institute. Paige-Smith, A. and Rix, J. (2006) Parentsperceptions and childrens experiences of early interventioninclusive practice? Journal of Research in Special Educational Needs, NASEN , 6(6): 92-98. Plowright, D. (2008). Using self-evaluation for inspection: how well prepared are primary school headteachers?. School Leadership Management, 28(2), pp.101-126. Southworth, G. (2008). Primary school leadership today and tomorrow. School Leadership Management, 28(5), pp.413-434. Spillane, J. (2005). Primary school leadership practice: how the subject matters1. School Leadership Management, 25(4), pp.383-397. Supporting transitions in the early years - Liz Brooker. 2008 (electronic resource). Maidenhead: Open University. Chapter-3 Bridging Cultures: home, pre-school and school. Pp. 55- 74. Tay, L. and Lim, C. (2013). Creating holistic technology-enhanced learning experiences. Rotterdam: SensePublishers. The essentials of school leadership - Davies, Brent 2009 Thomas, H. (2013). Steps in Leadership. Hoboken: Taylor and Francis. Thro, W. (2012). School finance. Thousand Oaks, Calif.: Sage Publications. Title: Parents and teachers together : partnership in primary and nursery education.Author: Mary Stacey. Publisher: Milton Keynes : Open University Press. Publication date: 1991 Identifier: ISBN0335094368 Walker, M. (2010). Choice, Cost and Community: The Hidden Complexities of the Rural Primary School Market. Educational Management Administration Leadership, 38(6), pp.712-727. Ward, U., Goodliff. L., and Goodliff, G., ed., 2009. Working with Parents in Early Years Settings.London: Sage Publications. Wheeler, H., Connor, J., and Goodwin, H., 2009. Parents, Early Years and Learning: Parents as Partners in the Early Years Foundation Stage. London: The National Childrens Bureau. Wood, P., Spandagou, I. and Evans, D. (2012). Principals' confidence in managing disruptive student behaviour. Exploring geographical context in NSW primary schools. School Leadership Management, 32(4), pp.375-395. Woods, C., Armstrong, P. and Pearson, D. (2012). Facilitating primary head teacher succession in England: the role of the School Business Manager. School Leadership Management, 32(2), pp.141-157.

Thursday, April 9, 2020

Budget System In Republic Of Macedonia Social Policy Essay Example

Budget System In Republic Of Macedonia Social Policy Essay The undermentioned paper takes a closer expression at the Budget system in Republic of Macedonia ( hereinafter Macedonia ) . It looks at the different statute law that surrounds the budget rhythm in Macedonia, such as the Budgets Law, Law on Execution of the Budget, Law on Accounting of the Budget and Budgets Users every bit good as refers to other Torahs that support the rating. The chief end is to measure the bing budget system looking through the 10 rules defined in the OECD Journal of Budgeting The Legal Framework for Budget Systems [ 1 ] . These rules are taken as chief standards for the analysis of this paper due to the fact that OECD is seen as international compositor to good and best patterns with the budgeting sphere in transitional and developing states. On the other manus, from the two models that OECD provides, viz. the 10 rules and the Questionnaire on Public Expenditure Management, the writer of this paper chose the 10 rules as standards because of the handiness of informations in comparing to the Questionnaire. Even though informations for the Questionnaire is present in Macedonia, the same is non available on published studies available on the cyberspace. We will write a custom essay sample on Budget System In Republic Of Macedonia Social Policy specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Budget System In Republic Of Macedonia Social Policy specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Budget System In Republic Of Macedonia Social Policy specifically for you FOR ONLY $16.38 $13.9/page Hire Writer After the rating is concluded, recommendations for amalgamate balance of the budget, exclusions to gross recording, development of capital budgeting, Bettering the transparence and strategic planning every bit good as restricting the budgetary user s budgets will be provided that might beef up the budget system in Macedonia. Introduction There is a batch of argument traveling on around the issue of what represent good effectual norms for the budget systems. Most frequently we can see International bureau as standard compositors in the universe, the International Monetary Fund and the Organisation for Economic Co-operation and Development ( hereinafter OECD ) as being the most widely used. These two criterion compositors have developed the good and the best patterns when it comes to budget systems. The undermentioned paper takes the publication in the OECD Journal of Budgeting The Legal Framework for Budget Systems and the defined 10 rules as the pattern harmonizing which the budget system in Macedonia will be tested. The usage of these peculiar rules is justified by their simpleness fore the reader every bit good as because of the fact that these rules can be explained through the available and published informations and no necessary demand would be farther needed in the rating process. , As stated by Jung and Ian, it has to be taken into history that all of the rules that will be discussed farther in this paper are of import, but non equal due to their constitutional significance. This paper evaluates the budget system in Macedonia and all of its environing statute law utilizing the 10 rules as chief standards. At the terminal of the paper, recommendations are being drawn out that should assist the Ministry of Finance in the hereafter to beef up some of the rules these rules in footings of the budget system of Macedonia. EVALUTION Authoritativeness Legislature s authorization The Ministry of Finance is responsible for the readying and executing of the Budget. At the same clip the Ministry is responsible for opening Treasury history which is managed by the Treasure and for describing on the executing of the budget and the budgetary users. Presented holla are the processs that are explicating the duties of the Ministry of Finance and the rule of authoritativeness as defined above. The Minister of Finance is responsible for fixing the Budget of Republic of Macedonia and for the bringing of the Budget to the Government of Republic of Macedonia. [ 2 ] The Ministry of Finance is fixing the Medium Term Fiscal Strategy for a period of three old ages in order to suggest the waies and the ends of the financial policy and is finding the sum of the chief classs of the estimated grosss and approved resorts for that period. [ 3 ] The Strategy is being passed by the Government of Republic of Macedonia latest by the 31 of March. [ 4 ] Based on the proposed Medium Term Fiscal Strategy the Ministry of Finance is suggesting the maximal sum of resources for the budgetary users of the cardinal authorities and the financess. [ 5 ] After the Medium Term Fiscal Strategy is adopted the Ministry of Transport is presenting instructions in signifier of Budget handbill to the unit users by the 15th of June and to the city managers of the local authorities by the 30th of September. [ 6 ] In footings of the Budget handbill, Draft plans for plans from the budget users are derived to budget users by the 15th of June. These programs are delivered to the Government by the 15th of July in the current twelvemonth and the Government is O.K.ing the same by the 15th of August. [ 7 ] The sanctioned program for plans together with extra paperss is derived to the Ministry of Finance by the 1st of September in the signifier of Budget application. [ 8 ] In the same footings, the Draft plans from the local authorities are delivered to the Council of the local authorities by the 20th of October and the same is O.K.ing the Draft program by the 15th of November of the current twelvemonth. ( Article 21-b ) . An underling rule that needs to be taken into history in footings of the legislative authorization and the executing of the budget defines the duty for fixing budget executings. [ 9 ] In Republic of Macedonia, the executing of the budgets of the different budget users is carried out harmonizing to the amalgamate fiscal programs and study on quarterly bases that the budget users are subjecting to the Treasury. The Treasury is so apportioning the sanctioned resources harmonizing to the one-fourth of the fiscal programs but transfers the fundss to the budget users on monthly footing. [ 10 ] Parliamentary power in footings of O.K.ing and executing Parliamentary power is another underlying rule of authoritativeness. The Ministry of Finance is presenting the Draft budget, incorporating general, specific and developmental portion [ 11 ] , to the Assembly of the Republic of Macedonia ( hereinafter Assembly ) latest by the 1st of November. The Assembly is O.K.ing the Budget latest by the 31st of December. In instances when the Budget has non been approved by the 31st of December of the current twelvemonth by Assembly, the Ministry of Finance approves use of resources for the period till the 31st of March for the undermentioned twelvemonth which should non transcend the sum of the resources used in the first one-fourth of the old twelvemonth. The sum spent in this period is included and decided from the concluding budget when the same 1 has been approved. However, if the budget still has nt been approved by the 31st of March in the current twelvemonth, the Assembly makes a determination for go oning the timely funding. [ 12 ] As mentioned in the old point I ) an implicit in rule of authoritativeness is the coverage on executing. In this portion since we look at the executing from the parliamentary side we besides need to look at the rhythm of coverage of the budget in Macedonia. In these footings, the executing of the Budget is regulated by Law for executing of the budget for the following twelvemonth which is passed after the blessing of the budget from the Assembly but non subsequently than the 31 of December of the current twelvemonth. This jurisprudence specifies the executing of budget that should be based on four chief rules viz. purpose-made, rational, economic and efficient executing. [ 13 ] Furthermore, the Law for accounting on the budgets in Article 28 and Article 29, the Government of Republic of Macedonia should subject its one-year study, after it has been approved by the Government, to the Assembly together with the one-year studies of the all its budgetary users no subsequently than 30th of June in the current twelvemonth for the budget of the old twelvemonth [ 14 ] . Separate one-year study for the budget and the budget users should be submitted to the Registry for Annual Account of the Central Register of Republic of Macedonia and to the State Audit Office by the terminal of February the current twelvemonth for the old twelvemonth. [ 15 ] Budget authorization in the fundamental law The Constitution of Republic of Macedonia provides the basic authorization of the Assembly and the Government in footings of the budget. Within these frames, in Article 91 and 68 defines the function of the Government and the Assembly in footings of the budget, viz. suggesting the budget, and following the democracy s budget and the one-year study. In add-on, the rule of amendment is of high of import as good when we discuses authoritativeness in footings of the Constitution. Jung and Ian in their paper Is there an Optimum Legal Framework for the Budget System? argue that in order to fulfill the democracy regulation of the county, amendment powers should be given to the parliament. [ 16 ] Looking at these amendment powers in Macedonia, it should be stated that the Draft budget can be amendment by each member of the parliament of groups of the Assembly. Copy of each amendment should be given to the members of the parliament before the start of each parliamentary argument. [ 17 ] As mentioned before, the Assembly is O.K.ing the Budget for the following twelvemonth by the terminal of the current twelvemonth, every bit good as the Law for executing of the budget for the following twelvemonth. Annual footing Looking at the one-year footing as a 2nd rule in of this model we are traveling to look at specification on the financial twelvemonth, whether revenue enhancement and other gross imposing governments are lasting or merely for the financial twelvemonth, whether some outgo governments are lasting, carryovers and adoptions from the following twelvemonth s budget. The budget of Republic of Macedonia and the budgets of the municipalities refer to period of one twelvemonth that starts at the 1st of January and ends at the 31st of December. In footings of revenue enhancement, harmonizing to the Law on revenue enhancements for the citizens [ 18 ] , all revenue enhancements are determined harmonizing the footing and the rates that are valid from the 1st of January in the twelvemonth for which these duties are being set. This implied, as stated by Jung and Ian that all revenue enhancement is for 12 months merely. [ 19 ] Outgos are every bit good non lasting as defined by the Legal model in Republic of Macedonia. As mentioned above all budget users need to subject programs for outgo to the Treasury in order to utilize their budgets. Furthermore, the Law on public internal alteration recognizes ex-ante and ex-post fiscal audit in this instance. [ 20 ] Ex-ante regulates the process by which no fiscal duty and outgo can be carried out prior an blessing from a higher degree public retainer. The ex-post regulates refers to a process of look intoing the minutess after they are wholly finished. The fresh sanctioned resources are non valid with the termination of the budget at the terminal of the financial twelvemonth as it is underlined in the Budgets Law. [ 21 ] As it was mentioned before the budget of Republic of Macedonia is divided into general, specific and developmental portion. In instances when approved resorts for plans and sub-programs from the developmental portion of the budget would non be used in the financial twelvemonth, the same are being transferred in the sum of 50 % to the undermentioned twelvemonth as already approved resorts. [ 22 ] Borrowing from the undermentioned twelvemonth s awaited budget is non applicable for the budget of Macedonia, because the system does non utilize Medium Term Expenditure Framework that would supply allotment of beginnings for several old ages. As it was defined above, the budget of Republic of Macedonia refers merely to one financial twelvemonth that starts on the 1st of January and ends on the 31st of December. Universality This rule represents the 2nd rule which importance should be mentioned in the Constitution, as stated by Jung and Ian. [ 23 ] In these footings the Constitution of Macedonia recognizes the levying governments of the local authorities in Macedonia nevertheless it does non acknowledge the outgo governments for the same. Harmonizing to Article 114 from the Constitution the local authorities is financed by ain beginnings of grosss determined by jurisprudence and by beginnings of the Government. [ 24 ] Article 117 of the Construction states the same rights in footings of the financing the unit by ain beginnings of gross for the City of Skopje, which represents specific unit of the local authorities defined by a specific jurisprudence. [ 25 ] However, the Constitution does non stipulate on the authorization for outgo of the local authorities. Jung and Ian in their paper every bit good indicate out to the demand of amalgamate gross fund where all grosss are received and all outgo are paid from. [ 26 ] For the intents of pull offing with the fiscal resorts of the Budget, the Ministry of Finance opens one individual Treasury history in the National Bank of Macedonia. The Budgets Law of Macedonia specifies that sub-accounts are created for the budget users and the unit user. [ 27 ] Harmonizing to Article 40 and 41, all grosss and outgos are recorded in the Main book of the Treasure. Furthermore, these articles province that the Main book of the Treasury and the Treasury history are being consolidated on regular footing, but it does non supply the period of consolidation. Exception to the catholicity rule in Macedonia can be seen in the extrabudgetary financess such as the Pension and Disability Insurance Fund of Macedonia, the Health Insurance Fund of Macedonia, the Fund for National and Regional Roads of the Republic of Macedonia, and the Employment Service Agency of the Republic of Macedonia which as this exclusion underscores should be included in separate Torahs. [ 28 ] Having said this it is of import to province the amalgamate budget of the cardinal Government and the extrabudgetary financess represent amount of the grosss and outgos of the cardinal budget and the budgets of the extrabudgetary financess, non speaking into history the budgets of the units of local self authorities, by ignoring the common transportations and the cardinal budget to the extrabudgetary financess and the transportations between the extrabudgetary financess themselves. However, with the alterations of the Law on accounting for the budgets and budget users from 2005, t he demand for fixing amalgamate budget has been removed. [ 29 ] Integrity The rule of integrity as defined by Jung and Ian that the budget to show all grosss and outgos at the same clip, every bit good as that the micro scheme should associate to the sanctioned outgo and grosss. [ 30 ] In these footings, Article 29 of the Budget Law states that the Draft budget of the Republic of Macedonia contains sketch of the micro indexs, economic policies including the policy for public investings and a sketch of the plans of the Government and the budget users. Specificity Specificity as a rule within this model refers to the inside informations of the budget estimations and to maximum outgos for specific intents of the budget, as presented by Jung and Ian. [ 31 ] . Similarly to the rule of integrity, the specificity can be besides found in the Article 29 of the Budget Law. [ 32 ] Here the jurisprudence refers to the Draft Budget as a papers that besides includes the sketch of the bill of exchange functional categorization, economic categorization and plans of the Government. Other paperss that are contained into the Draft Budget are Draft program for grosss and other grosss and approved outgos for the budget users ; Midterm Fiscal Framework including grosss and expected outgos, inside informations about the capital investings undertaking harmonizing plans, inside informations about the exposed dept at the beginning and the terminal of the twelvemonth every bit good as the new dept and its estimated payment. As mentioned in the first rule, the authoritativeness, the bill of exchange Midterm Fiscal Strategy that the Ministry of Finance is suggesting the maximal sum of resources for the budgetary users of the cardinal authorities and the financess which are subsequently approved by the Government and are added to the compete Draft Budget. [ 33 ] Furthermore, Article 34 from the Budget Law states that outgo can be increased or decreased. In instances when the budget users are necessitating increasing or decreasing of the sanctioned resources, they need to subject petition for alterations in the resorts to the Ministry of Finance. The jurisprudence nevertheless does non stipulate if merely certain plans can bespeak decreasing or increasing and the per centum of this alteration. In footings or the accounting system used for the budget, harmonizing to the International Federation of Accountants, Macedonia presently is the procedure of following the hard currency footing International Public Sector Accounting Standards ( IPSAS ) , will so travel to follow accumulations footing IPSAS [ 34 ] . This information has non been reference in the Budget Law or related Torahs that have been analyses for the intent of this paper. Balance In term of the balance Article 36 of the Budget Law defines the alterations and the amendments of the budgets [ 35 ] . In these footings, the Ministry of Finance in instance when the expected grosss and other grosss of the basic budget are being realized on a higher degree may transport out extra payments of the base and the involvement rate of the dept [ 36 ] . In instances when the Ministry of Finance evaluates the necessary redistribution is needed and that the execution of the grosss and other grosss significantly recede from program, it proposed to the Government alteration and amendment of the budget [ 37 ] . The Assembly based on the proposal of the Government carries out the alterations and the amendments latest by the 1st of September of the current twelvemonth. [ 38 ] During this process the certain sanctioned resources of the budget that are concerned with these alterations are stopped. Furthermore, harmonizing to Article 36-a from the Budget Law in instances when during the financial twelvemonth important budget discrepancy occur the Government upon a recommendation of the Ministry of Finance can halt the executing of some sanctioned resources for a period no longer than 45 yearss and the Assembly is informed. If in a period of 30 yearss conditions for regular executing of the budget are non created, the Government upon a recommendation of the Ministry of Finance is presenting Draft for alterations and amendments to budget to the Assembly. Accountability The rule of answerability when looking the budget system, foremost and foremost is defines on the Article 46 of the Budgets Law. This Article refers to the answerability for purpose-made use of the sanctioned resources. [ 39 ] The article states that the budget user and the unit users are required to the resources intentionally and are non allowed to transport out duties that exceed the sanctioned resorts of the budget [ 40 ] . Furthermore, when we discus accountability we need to look at who is responsible for the executing of the budget. As mentioned earlier in the paper, the budget users and the budget units are execution the budget which confirmed the underlying thought of the Article 46 of the Budgets Law mentioned in the old paragraph. In the frames of the executing, it is from importance to mentioned every bit good that the Ministry of Transport is subjecting mid-year study and concluding study to the Government for the executing of the budget [ 41 ] . It is of import to emphasize that particular portion in the executing and the audit over the executing, have the Ministry of Finance, the Treasury, the State Audit Office and the Internal Audit. In these footings the Law on Public Internal Revision recognizes ex-ante and ex-post fiscal audit [ 42 ] . The ex-ante as it was specified earlier in the paper regulates the process by which no fiscal duty and outgo can be carried out prior an blessing from a higher degree public retainer. The ex-post regulates refers to a process of look intoing the minutess after they are wholly finished. In footings of answerability the Budget Law besides specified deadlines that need to be met in the procedure of readying and the executing of the budget. Deadlines for describing on the same are besides given within the frames of the same jurisprudence. Law for accounting on the budgets in Article 28 and Article 29, the Government of Republic of Macedonia should subject its one-year study, after it has been approved by the Government, to the Assembly together with the one-year studies of the all its budgetary users no subsequently than 30th of June in the current twelvemonth for the budget of the old twelvemonth. The budgets and budgets users harmonizing to the Law for accounting on the budgets [ 43 ] are responsible for subjecting their one-year studies to the Central Register and to the State Audit Office until the terminal of February the current twelvemonth for the old. Transparency The rule of transparence is underlined in the Articles 53 and 54 of the Budgets Law of Macedonia. These articles define that the studies related to the executing of the Budget should be publish on the web site of the Ministry of Finance on monthly footing. In add-on, the Minister of Finance is subjecting the mid-year study on executing to the Government latest by the 31st of July during the current twelvemonth. [ 44 ] Article 54 provinces that the Budget and the Annual study on the budget are being published in the Official Gazette of Republic of Macedonia [ 45 ] . Extra regulations that define the rule of transparence are besides defined with the Law on free entree to information of public character. With this jurisprudence the citizens are accomplishing their constitutional right to free entree of information, the freedom to have information and portion information every bit good as the promotion in the work of the information keepers. [ 46 ] Stability The rule of stableness as defined by Jung and Ian refers largely to Medium Term Fiscal Strategy and its planning. Harmonizing to Article 16, the Medium Term Fiscal Strategy is planned for period of three old ages in order to suggest the waies and the ends of the financial policy and is finding the sum of the chief classs of the estimated grosss and approved resorts for that period [ 47 ] , where as Article 5 of the Budgets Law clearly defines that the budget refers to merely one financial twelvemonth that starts on the 1st of January and ends on the 31st of December. [ 48 ] Performance ( efficiency, economic system and effectivity ) The Budgets Law on Macedonia recognizes efficiency, economic system and effectivity as budget ends and chief rules. These rules refer to the process of readying, blessing and execution of the budget every bit good as to the coverage of the executing. In general, as provided by Article 3 from the Budgets Law, economic system implies that all sanctioned resources are used in timely mode, in appropriate sum, taking into history the monetary value and the quality [ 49 ] . Furthermore, the same article defines efficiency as the best ratio between the used resources and the achieved consequences, whereas the effectivity implies accomplishing the consequences and the coveted consequences. [ 50 ] Recommendation Duty for amalgamate balance of the Budget With the Law on alteration and amendment of the accounting of the budgets and budget users in 2005 the demand for outlining amalgamate balance of the budget has been abolished. Originating alteration in the statute law for returning this duty for outlining amalgamate one-year study would emphasize the importance of covering all of the entire grosss and outgos of the Republic, every bit good as the histories receivable and histories collectible. Strengthening the rules on specificity in footings of multi twelvemonth and appropriations of limitless continuance As defined by Jung and Ian some outgos require long term planning. [ 51 ] In these footings, the statute law environing the budgets system in Macedonia should clearly specify the conditions and footings of undertaking which are on multi-year footing which will let these undertakings to be approved every bit good on multi-year footing. Exceptions to gross recording The statute law behind the budget system of Macedonia does non indicate out to projections that are shown on a net footing. This as pointed by Ian and Jung can supply authorities bureaus to maximise gross [ 52 ] and might supply strong inducements to project grosss realistically and guarantee aggregation as projected [ 53 ] . Furthermore, this will besides beef up the transparence and insure stronger responsibly of the disposal in Macedonia. Development of capital budgeting The development of the capital budgeting would indicate to specific attempts and entire coordination of all budget establishments. Overall planning of the capital undertaking represent important of import for timely and successful realisation of these undertakings. Showing the undertakings as separate capital routines together with the kineticss of realisation of the undertakings by old ages and months will supply justification for the undertakings, and as reference will add to timely execution to the activities of these undertakings. The purpose of the Ministry of Finance will be to guarantee that activities environing activities of the capital undertaking would non be postponed and at the same clip will guarantee timely payment of these activities. Bettering the transparence Even thought Macedonia can see betterments in the transparence thought the publication of the appropriate paperss underlined in the statute law in Macedonia on the official web site of the Ministry of Finance, it is of import these publication to be in line with the deadlines given in the Budget jurisprudence. [ 54 ] The Government might see publication every bit good the Sublimate of the budget every bit good the Medium Term Fiscal Strategy and macroeconomic policy. Improvement of the strategic planning Even though there is a clear budget calendar in the Budget Law of Macedonia, this frame frequently is non obliged the budget users. In these footings, the strategic planning demands to be adjusted to the budget procedure in entire. Possible alterations might be made in the accommodations with the strategic planning in a manner that the budget users will present sector precedences which so can be applied to the strategic precedences and will convey easiness to the planning procedure. Limits of the budgetary user s budgets Even thought the Ministry of Finance started puting up bounds and controls these bounds for the budget users, the budget users themselves concentrate on maximising the absolute volumes of the fiscal resources because the deficiency of steps of public presentation. In these footings, the Ministry of Finance might see altering the budget as a whole from line up to public presentation, which might stand for an extra load to the disposal and make extra jobs in the budget system in Macedonia, or might see presenting steps for public presentation that would non alter the budget as a whole but would convey elements of public presentation measuring in order to guarantee more realistic budgets. Jung, Moo-Kyung and Ian Lienert. 2004. Is there an Optimum Legal Framework for the Budget System? In The Legal Framework for Budget Systems: An International Comparison, erectile dysfunction. Jon R. Blondal. Particular Issue, OECD Journal on Budgeting, 4, no. 3: 125-152 Budgets jurisprudence ( Zakon za budgetite ) . 2005. Official Gazette 64/05, article 14 Budgets jurisprudence ( Zakon za budgetite ) . 2005. Official Gazette 64/05, article 16 Budgets jurisprudence ( Zakon za budgetite ) . 2005. Official Gazette 64/05, article 18 Ibid. Budgets jurisprudence ( Zakon za budgetite ) . 2005. Official Gazette 64/05, article 19 Budgets jurisprudence ( Zakon za budgetite ) . 2005. Official Gazette 64/05, article 21-a Budgets jurisprudence ( Zakon za budgetite ) . 2005. Official Gazette 64/05, article 22 Furthermore, the Budget application contents the undermentioned paperss: Filled Circular, Strategic program for budget users, Plan for public procurance, Approved program for plans accompanied by elaborate justifications, Plan on systematic and filled employments of the budget user and other paperss harmonizing the demands and waies given in the Budget curricular. Jung, Moo-Kyung and Ian Lienert. 2004. Is there an Optimum Legal Framework for the Budget System? In The Legal Framework for Budget Systems: An International Comparison, erectile dysfunction. Jon R. Blondal. Particular Issue, OECD Journal on Budgeting, 4, no. 3: 125-152 Law on executing of the budget of Republic of Macedonia for 2009 ( Zakon za izvrsuvanje na budgetot za 2009 ) . 2008. Official Gazette 166/08 Budgets jurisprudence ( Zakon za budgetite ) . 2005. Official Gazette 64/05, article 30 Budgets jurisprudence ( Zakon za budgetite ) . 2005. Official Gazette 64/05, article 32 Law on executing of the budget of Republic of Macedonia for 2009 ( Zakon za izvrsuvanje na budgetot za 2009 ) . 2008. Official Gazette 166/08 Law on accounting of budgets and budget users ( Zakon za smetkovodstvo za budgetite I bidgetskite korisnici ) . 2002. Official Gazette 61/02, article 28. Law on accounting of budgets and budget users ( Zakon za smetkovodstvo za budgetite I bidgetskite korisnici ) . 2002. Official Gazette 61/02, article 29 Jung, Moo-Kyung and Ian Lienert. 2004. Is there an Optimum Legal Framework for the Budget System? In The Legal Framework for Budget Systems: An International Comparison, erectile dysfunction. Jon R. Blondal. Particular Issue, OECD Journal on Budgeting, 4, no. 3: 125-152. Zidas Daskalovski et al. , Guide to budgets ( Skopje: Friedrich Ebert Stiftung, 2006 ) . Law on revenue enhancements of the citizens ( Zakon za danocite na graganite ) . 1992. Official Gazette 79/92, article 4 Jung, Moo-Kyung and Ian Lienert. 2004. Is there an Optimum Legal Framework for the Budget System? In The Legal Framework for Budget Systems: An International Comparison, erectile dysfunction. Jon R. Blondal. Particular Issue, OECD Journal on Budgeting, 4, no. 3: 125-152. Law on public internal fiscal control ( Zakon za javna vnatresna finansiska kontrola ) . 2009. Official Gazette 90/09. Budgets jurisprudence ( Zakon za budgetite ) . 2005. Official Gazette 64/05, article 7. Budgets jurisprudence ( Zakon za budgetite ) . 2005. Official Gazette 64/05, article 10. Jung, Moo-Kyung and Ian Lienert. 2004. Is there an Optimum Legal Framework for the Budget System? In The Legal Framework for Budget Systems: An International Comparison, erectile dysfunction. Jon R. Blondal. Particular Issue, OECD Journal on Budgeting, 4, no. 3: 125-152. Fundamental law of Republic of Macedonia. Fundamental law of the Republic of Macedonia Jung, Moo-Kyung and Ian Lienert. 2004. Is there an Optimum Legal Framework for the Budget System? In The Legal Framework for Budget Systems: An International Comparison, erectile dysfunction. Jon R. Blondal. Particular Issue, OECD Journal on Budgeting, 4, no. 3: 125-152. Budgets jurisprudence ( Zakon za budgetite ) . 2005. Official Gazette 64/05, article 39 The exclusion of the catholicity principles says that extrabudgetary financess need to be included in the budget system jurisprudence or in separate Torahs. In these footings the four different financess in Macedonia, Pension and Disability Insurance Fund of Macedonia, Health Insurance Fund of Macedonia, Fund for National and Regional Roads of the R

Monday, March 9, 2020

Healthy vs Healthful

Healthy vs Healthful Healthy vs Healthful Healthy vs Healthful By Maeve Maddox A reader wonders about the use of the adjectives healthy and healthful: Would you please do a segment explaining how, when, and why healthy and healthful should be used correctly. My tentative belief is that people are healthy or not so; and that foods are healthful or not so. Am I correct? Many speakers like to draw a strict difference between these two adjectives, but it’s not necessary. The argument Some speakers insist that healthy must be applied only to someone or something that enjoys good health: The healthy children ran and played in the sunshine. Every country desires a healthy economy. Healthful, on the other hand, is to be used only to describe something that promotes or contributes to bodily health: The parents petitioned the school authorities to provide more healthful school lunches. The healthful ingredients include broccoli and cabbage. The reality When it comes to standard usage, healthy is used with both meanings by the majority of speakers and writers. In The New York Times, for example, one may read about both â€Å"healthy children† and â€Å"healthy breakfasts.† Both adjectives have been in the language for a very long time. The first OED citation for healthful with the meaning â€Å"wholesome, health-giving† is dated 1398. The first example of healthy with the same meaning is dated 1577. If making a distinction between healthy and healthful gives speakers a sense of satisfaction, then they should do so. However, they needn’t criticize the majority of speakers who use healthy with both meanings. The usage that pains my grammar nerve is this: How to Eat Healthy New Year’s Resolution to Eat Healthy A few speakers may say, â€Å"Eat healthfully,† but the online evidence suggests that healthy is about to morph into an adverb. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Misused Words category, check our popular posts, or choose a related post below:The Meaning of "To a T"Excited ABOUT, not "for" Parataxis and Hypotaxis

Saturday, February 22, 2020

Writing Women Essay Example | Topics and Well Written Essays - 1000 words

Writing Women - Essay Example The marriage traditions in China are based on the concept of Yin and Yang, where Yin is the gentle and docile female of the human spirit and Yang is the dominant male. Yin and Yang have to maintain their states at all times in order for the union or marriage to be a peaceful one. As society progressed and women gained more exposure and education a few women writers came forward and expressed their feminist views on the subject through their short stories. These stories have been translated and compiled into a book, â€Å"Writing Women in Modern China† released in 2005. In this essay we will compare some short stories from that book with Zhang Ailing’s â€Å"When Love came to China† (2006) and examine if modernity in China really succeeded in changing the age-old traditions in the country. We will look at the concept of love based on: It was customary in twentieth century China for most men and women to get married or betrothed to someone by their early twenties. This marriage of convenience most often resulted in men seeking love outside of their marriages. This is the beginning of Zhang’s story when the already married Wen and Lo court 20-year-old Chou and Fan. Chou is described as the free spirited woman who is nonchalant and does not look for a commitment from her lover Wen and eventually leaves Wen to marry a man chosen by her family. Although Chou is portrayed as a face of the modern woman she appears here more as someone not brave enough to fight against the norms and old customs of the Chinese society. In this case the freedom she tries to exercise by finding love on her own terms is more of an escape from reality and her inevitable fate. We see a similar plight in Fen Yuan Jing’s â€Å"Separation† (1923) where the girl is locked up by her mother to separate her from her lover and she awaits the arrival of her betrothed Liu Muhan helplessly and with dread. We however see here that love has a deeper meaning, the girl

Wednesday, February 5, 2020

Analysis capital structure of saudi companies Essay

Analysis capital structure of saudi companies - Essay Example The same considerations affect Islamic financial instruments, but with the difference that Islamic finance does not charge interest, thus changing the considerations for which debt is incurred. This paper examined ten Saudi Arabian firms as far as capital structure is concerned, and inquired into the factors that bear upon the decision to avail of certain modes of financing. The methodology made use of financial ratio analysis and qualitative data analysis in arriving at its findings. It concludes that Saudi firms are conservatively capitalized, and that the effects of conventional capital structure theories are not rigidly evident in the choice of capital mix of debt and equity. Acknowledgment Table of Contents Title page 1 Abstract 2 Acknowledgement 3 Table of contents 4 Chapter 1: Introduction 6 1.1 Chapter overview 6 1.2 Background of the research topic 6 1.3 Research objectives and questions 7 1.4 Significance of the research 7 1.5 Chapter summary 9 Chapter 2: Literature review 10 2.1 Chapter overview 10 2.2 Theories 10 2.3 Optimal capital structure literature 14 2.4 Factors influencing capital structure 15 2.5 Arab countries 17 2.6 Chapter summary 29 Chapter 3: Methodology 30 3.1 Chapter overview 30 3.2 Research study and methodology 30 3.3 Subjects of research 31 3.4 Type and source of data 32 3.5 Method of analysis 33 3.6 Variables used in the study 33 3.7 Chapter summary 34 Chapter 4: Results 35 4.1 Chapter overview 35 4.2 Summary of capital structure for Saudi Arabian companies 36 4.3 Summary of EPS, annual dividend, and payout rates of Saudi Arabian firms 37 4.4 Chapter summary 38 Chapter 5: Discussion and analysis 39 5.1 Chapter overview 39 5.2 Description of the capital structure choice of Saudi companies 39 5.3 External influences on capital structure decisions of Saudi companies 49 5.4 Chapter summary 61 Chapter 6: Conclusion 62 6.1 Summary of the dissertation 62 6.2 Conclusion 62 6.3 Directions for future research 65 References Appendices Chapte r 1 Introduction 1.1 Chapter Overview This chapter sets the context of the dissertation. It introduces the problem in the context in which it is significant, in order to provide direction and guidance for the further progress of the dissertation. The statement of the problem and the supporting research questions are provided, to serve as focus for the subsequent discussion. 1.2 Background of the Research Topic The capital structure choice is a long-standing issue of great importance for companies. The mix of funds, which affects the cost and availability of capital, has long been the focus of interest among companies due of its impact on investment decisions. Capital structure is defined as the relative value of debt and equity used to finance projects. The importance of capital structure results from the financing sources and the mix of securities used by firms to finance real investment. Capital structure is also important in Saudi Arabia, especially after the 2006 crisis. Firms n owadays try to finance their capital in better ways. Capital structure theory began with the celebrated paper by Modigliani and Miller (1958). These authors pointed out the trend that must be shown by such theories by showing under what conditions capital structure is irrelevant. Since then, many economists have followed the study with regard to all matters relating to capital structure, and have

Tuesday, January 28, 2020

Applications of Sustainable Architecture

Applications of Sustainable Architecture ‘Sustainability: What it means for Architecture’ Abstract This thesis considers what sustainability means to architecture, and how architects can utilise their knowledge to not only ensure a greener future for buildings, but to promote a better understanding of sustainability on a far wider scale. The areas under study include an appraisal of the technical, social, and financial and energy-saving aspects of sustainable development. Research proposes that systematic research and study into what sustainability means can help the concept to be more fully understood and better implemented in industry. Research is secondary, and uses three case studies which I have selected for their relevance to my design interests and which I believe represent a unique and innovative approach to the concept and interpretation of sustainability in architecture. Introduction Contemporary definitions of sustainability suggest that it is a generic term which encompasses many areas of society and industry, including buildings, transport, and public space. Sustainable architecture has been defined as a ‘cultural construction in that it is a label for a revised conceptualization of architecture [†¦] A sustainable design is a creative adaptation to ecological, sociocultural and built contexts (in that order of priority), supported by credible cohesive arguments.’[1] This dissertation seeks to address and discuss the varied ways in which sustainability relates to architecture, including physical constraints, impact of sustainable design, political and social trends and needs, and the availability of resources with which to build sustainable architecture. For architects sustainability and its implications have become of great value and importance ultimately changing the direction of architecture as a discipline and practical science. I believe that the term sustainability is a term thrown around very often without much thought as to what it means often because it is a concept of such great depth with potentially world-changing consequences and that the concept requires far more research if it is to be fully implemented on a mass scale. Throughout this thesis, I seek to define my own professional and creative interpretation of sustainable architecture by examining and learning from the work of others. In my structuring of the thesis I have narrowed down these interests to focus on three key areas as represented by three chosen case studies. These are to include: Chapter One. Technical sustainability: Werner Sobek This chapter examines how German engineer and architect Werner Sobek has integrated sustainable technical features into the design of his ecological home. The social housing Bed Zed project in London is also examined for its contributions to developing a clearer understanding of how architects might incorporate sustainable technology into their designs. Chapter Two. Social Sustainability: Seattle Library OMA. This chapter considers the impact and function of the public building for the immediate neighbourhood, and why the development is socially important. Chapter Three. Economical and Energetic Sustainability at Beddington. This chapter examines the key features of the Bed Zed project and what energy-saving and economic incentives the project offers to the wider community. Now one of the most well-known sustainable social housing developments, designed by Bill Dunster Architects, Bed Zed provides a useful and insightful point of comparison for the other studies. This allows me to assess the changes and improvements which sustainable development has undergone over the last decade. Chapter One: Technical Sustainability: Werner Sobek As outlined by Stevenson and Williams the main objectives of sustainability include significantly reducing greenhouse gas emissions, conserving resources, creating well-structured and cohesive communities, and maintaining a consistent and successful economy[2]. For architecture these concepts have opened up a new industry involving use of alternative often re-usable materials, which offers the architect space to experiment with new designs. A considerable body of research exists into the best use of construction materials, offering guidance to architects and construction companies. For example, in 2000 The Building Research Establishment published a paper called a ‘green’ guide to construction materials which presents Life Cycle Assessment studies of various materials and their environmental impacts[3]. Whereas Energy Efficiency Best Practice in Housing have already established through research that there is global pressure to ensure that construction materials are susta inable.[4] Sobek’s design of his own sustainable home has been described as ‘an ecological show house of precise minimalism.’[5] Its principal design is of a cube wrapped in a glass shield, where all components are recyclable. The most obviously sustainable technical feature is the building’s modular design glass panels and a steel frame, which forms a lightweight structure. Sorbek’s work illustrates a high degree of thought behind the architect’s conceptual understanding of sustainability. Sorbek has obviously thought about what sustainability means and has implemented his knowledge to create an example from which future practitioners will learn. In Sobek’s work we see the high degree to which he has embraced new technology and made sophisticated use of new materials, while also maximising user comfort by incorporating sensor and controlling technology. Furthermore, the use of arbitrarily convertible ducts makes the use of traditional composites unnecessary. Thus, Sorbek is progressing the discipline of sustainable architecture, branching out into bolder, and stranger designs, which displace the functionality and detract saleability from traditional designs. In contemporary sustainable designs there needs to be a regularity and simplicity of form as this seems best to reflect the sustainable philosophy of the architect. As Papenek said of the designs of ecologically sensitive projects: ‘common sense must prevail when a design is planned.’[6] Considering the example of Sobek it is clear that sustainable building although fairly simple can nevertheless draw from a range of theoretical models in its designs. For example, the influence of traditional, even classical traditions will never be entirely absent from contemporary design; moreover contemporary sustainable designs require a re-assessment of architectural theory and practice. As Williamson et al phrases it: ‘green, ecological, and environmental are labels that embody the notion that the design of buildings should fundamentally take account of their relationship with and impact on the natural environment [..] labels refer to a particular strategy employed to achieve the conceptual outcome, and the strategies that occur in a discourse must be understood as instances from a range of theoretical possibilities. The promotion of a restricted range of strategic options regulates the discourse and the ways of practising the discipline [..] Overall, practitioners modify their concept of their discipline to embrace these new themes, concerns and ways of practice.’[7] Ways in which these theoretical influences might be expressed include experiments in symmetry, and regularity of form. Very often, as shown by Sobek’s work, the sustainable features require certain areas of space which can be unified under the more common purpose of working collaboratively. At Bed Zed in London any aesthetic compromises are more than compensated for by the provision of its own renewable energy. Forms, although not ambitious or ornamental do adhere to the Vitruvian principles of symmetry, where symmetry is defined as : ‘A proper agreement between the members of the work itself, and relation between the different parts and the whole general scheme, in accordance with a certain part selected as standard.’[8] In the BedZed project the regular layout, consisting of the assimilation of many component parts, reflects the sense of collaboration amongst the different companies which joined forces to create BedZed, and also the community feel amongst the people who live there. There is certainly a sense of completeness, deriving from the presence of many different units, fortified by sustainable features, where vents of varying colours detract from the strict regularity of forms, creating a light-hearted and ‘sunny’ aspect. Order and symmetry are integral to the design, as without these principles the amalgamation of materials and technological apparatus has the potential to look untidy. In both Sorbek’s project and at Beddington the presence of many windows, and solar panelled roofs, will come to symbolise not a lost tradition of architecture, but the securing of conceptual ideologies which aim to combine practicality with ecological sound principles and materials. Chapter Two. Social Sustainability: Seattle Library OMA. The Seattle Central Library, that opened in 2004, offers a unique blend of technical and social sustainability; where multi-functional spaces are combined with the most recent and efficient methods of construction. An important feature of the library’s placement is that it occupied the same site as the previous library. All too often new developments such as the newly proposed re-building of the Thomas Cooper Library at USC, Columbia involve purchasing a bigger site, often removed from the original location. This changing of location alters the layout of the city or town and thus changes the social dynamic of the area as well as the ways in which the public use the building. Designed by OMA Architects (Rem Koolhaas) and LMN Architects, the Seattle library has become one of the most famous buildings in North America[9]. Athens attributes this rise to fame to the building’s ‘daring form, soaring spaces, and unique interpretation of library functionality’, a s well as being a primarily green building with a LEED certification. The building is an irregular shape; this is necessary in order to maximise the exposure of the high performance glazing system to the light. A triple-layered glass wall allows for people within to have a shaded view out, while having plenty of daylight in the interior. One of the most sustainable features of contemporary projects should be to maximise daylight within the building and make best use of the energy that the sun affords. This not only means a greener ethic behind the building’s construction but also encourages people to make more use of the building as a public space, eg: for conferences, functions etc. The Seattle Library seeks to mark out a new definition of what public space means to the public, and how such a space can be multi-functional and dynamic in nature and design. Furthermore, the function of the building is not entirely contained to the immediate area or immediate society. For instance, the library has a rainwater collection system that is combined wit h a storm water detention tank. This means that the 40,000 gallon tank makes use of the required stormwater detention tank and increases its size by about 50% offering additional storage capacity for landscape irrigation, thus both conserving natural resources and benefiting the local farming and economic community. This library project is of particular relevance to the subject of this dissertation as it made use of LEED NC points an assessment method for the sustainable ‘points’ of a building as it is created. The Seattle library LEED NC points check highlighted social credits as being 28%: This project is a good example of how sustainable development can benefit the community and promote social engagement within the design process. As expressed by Athens,[10] ‘by its very nature, design process can represent the social side of sustainability because it is all about the people involved—their vision, creativity, and collaborative skills.’ Because the library project was aiming to provide a large community of people with an important service, and because the project needed to ensure a high level of longevity for the building, an extra three months was taken before the actual project design in order to research and map out the future of libraries their evolution, functionality and use of technology. Athens explains that ‘this process served to question assumptions regarding the core purpose of the project, and assess fundamental concepts for how needs could be met.’[11] The Bed Zed project in London although a social housing development provides a useful point of contrast to the Seattle project. For example, Bed Zed is a good example of how local government can work with local society, in a community-based project. While Athens expresses, ‘social aspects are harder to define as value propositions within the triple bottom line, and are often thought of as â€Å"externalities,†[12] it was the primary objective of the Bed Zed project to ensure that all parties were represented and consulted throughout the course of the project. In this way the social sustainability of the project is best achieved as once completed, the residents of the 82 homes have expressed their enthusiasm for the project, highlighting its convenience, its thoughtfulness in design, and its energy-efficiency. As Buckingham said of the social cohesion that went into the Bed Zed project, and which the project itself precipitated: ‘There is a synergy from building on these links so that capacity building is achieved through partnership in delivering local environmental sustainability projects and policies. Greater capacity as the sum of the collective work done in various initiatives is greater than the individual parts or partners, and, overall, individual projects and initiatives have a positive impact locally regarding environmental sustainability[..] The design provides a carefully researched balance between the needs of residents, businesses and community activities; the need for sunlight and daylight; an economic construction system and high levels of insulation without losing contact with the outside world.’[13] As designers Bill Dunster Associates have noted, ‘the true value of any site is determined by the amount of accommodation the local planning area sub-committee will allow to be built on it-empowering local communities to promote zero emissions developments, without relying on large central government grants, or asking the developer to pay for the increased building costs of super efficient urban fabric.’[14] Thus, in the design and implementation of sustainable projects it is necessary for architects to work closely and liaise with the local planning committee, stakeholders, and potential residents. Chapter Three: Energetic and Economic Sustainability In this chapter I seek to define the nature and importance of low-energy expenditure in construction and how to lower the building’s eventual energy output through new and innovative designs. Bed ZED Project, or Beddington Zero Energy Development, is the UKs largest carbon-neutral eco-community in the UK. It was built in 2002 in Wallington, within the London Borough of Sutton, and offers 82 residential homes. The Project was developed by the Peabody Trust, a social housing initiative in London, that aims to fight poverty within the capital. The aim of this project was to build in partnership with both an architect and an environmental consultancy firm, in order to create a housing project that incorporates new approaches to energy conservation and sustainability, and to develop a thriving community to live within it[15]. The BedZed design is unique for having incorporated a zero energy policy, where the energy that the building’s inhabitants need is produced by renewable sources generated on site.[16] Reclaimed materials were used, including floorboards, bollards, and timber.[17] It is a large site, including a sports field, offering 50 dwelling spaces per hectare, 120 workspaces per hectare, and over 4000m2 of green open space per hectare.[18] Utilisation of space is a key component of the design; the roofs of workspaces are used as gardens, where in comparable circumstances, most densities might only have room for a balcony.[19] According to the designers of BedZED, the â€Å"combination of super-insulation, a wind driven ventilation system incorporating heat recovery, and passive solar gain stored within each flat by thermally massive floors and walls, reduces the need for both electricity and heat to the point where a 135 kW wood fuelled combined heat and power plant (chp) can meet the en ergy requirements for a community of around 240 residents and 200 workers.†[20] The community treats all its black and grey water on site, and collects rainwater to minimise mains water consumption. A photovoltaic installation provides enough solar electricity to power 40 electric cars and the community has the capability to lead a carbon neutral lifestyle-with all energy for buildings and local transport being supplied by renewable energy sources. Other environmentally sensitive practices include community composting and plans for urban gardening on part of the adjoining Metropolitan Open Land, subject to local authority approval. Using the Bio-Regional principles of local material and labour sourcing stimulating the local economy, and minimising pollution from transportation, the team is now developing a site based prefabrication technique. Buckingham records that on-site workshops took second hand materials directly from demolition sites, cleaning up both timber and steel, and using simple jigs to build structural frames. Materials for this development such as new hardwoods, including oak and chestnut were sourced from local WWF Forest Stewardship Council approved woodland. Whereas local brick, concrete aggregate and precast floor planks were all sourced within 35 miles of the site, thus ‘ensuring that all bulky materials have a reduced embodied energy.’[21] It is important for architecture to embrace and promote new sustainable housing as a viable and prosperous alternative to renovating older style homes and installing sustainable features as to the potential home-owner an affordable, sustainable home is far more likely to be a more valuable asset of the future, offering them more efficient use of energy and a better quality of life. As highlighted by Glasgow Housing Association[22] the most toxic build up of emissions occurs within the home, rather than outside the home, which is why new developments have greater viability for meeting the needs of housing associations and potential inhabitants. As stated in The Architectural Review, BedZed is ‘a piece of radical architectural design, and deserves to be seen within a wider context as a model for future volume housing.’[23] In terms of sustainability BedZed betters the Millennium Village as it includes photovoltaic cells and individual power units, and the heating require ments of BedZED homes are around 10% of that of a typical home.[24] On their design of BedZed, Bill Dunster Architects is quoted as saying that it was a ‘high profile housing development: designed to be carbon neutral eco-housing with ostensible eco styling’[25]; one where the houses were designed around a heat and power unit that operates on heat and electricity from tree waste[26]. The project, did however, run over budget and well over its timescale due to problems in implementing the design and generating a truly sustainable outcome. As discussed by Williamson et al, sustainable design can be problematic in decision processes being made throughout the design process: â€Å"In practice an architect must make many decisions quickly and simply, on the basis of apparent fittingness with the right thing to do rather than deep analysis. Designers are also typically concerned with many decisions at the same time, switching from one to another in an attempt to find a fit between them, and initially regard most decisions as provisional anyway. Moreover, design problems are notoriously difficult to manage, to the extent of being labelled wicked.† Whereas traditional strategies for decision-making and overcoming problems might rely upon an architect’s experience and ability to identify key features of a new situation and apply their knowledge correctly, within the relatively new field of sustainable architecture, architects have to make decisions based on the work of others. As Williams and Radford suggest: ‘skilful practitioners learn to conduct frame experiments in which they impose a kind of coherence on messy situations and thereby discover consequences and implications of their chosen frames. Long webs of what if I try this? speculations are spun out in the process of making a design. In this way designers come to understand the possibilities and scope of a problem through a circle of making proposals and reflecting on their implications. From time to time, their efforts to give order to a situation provoke unexpected outcomes back talk that gives the situation a new meaning. They listen and reframe the problem.’[27] It is this ability to problem frame; to on-the-spot experiment, and detect the consequences and implications of sustainable designs that will allow architects to succeed in creating truly sustainable designs designs which do not overrun budget or time-frames, but which seek to make a compromise between the interests of all parties and the resources available. As suggested by a number of researchers including Buckingham and Healey, ‘building local knowledge and building on local knowledge within civil society is key to the development of social capital and institutional capital.’[28] Healey comments on the importance of local knowledge within different areas of civil society, and suggests that there is a need for local government to learn about different social worlds from which stakeholder groups and organisations come.[29] Analysis The case studies under discussion have exhibited the varied considerations and implications that sustainable development involves. Contemporary projects require an interdisciplinary approach one that consolidates information and can be used as a resource for future projects and research. As expressed by Hinchcliffe et al calculations and projections for the economic viability of sustainable projects require making ‘what formerly might be held to be no expertise as a resource for possible innovation, and to think of a project whereby expertise is less about distant judgments and more about learning to gather together in innovative ways.’[30] A thorough means of assessing to a specific degree the sustainability of projects can be achieved by measures such as the LEED NC, which should be a valuable and essential element of architectural practice. What the case studies have shown is that all sustainable projects need to be cohesive stakeholders, interested parties, need to be involved and to work with the architect, if the sustainable aims are to be achieved. What all the sustainable developments under study have shown is that sustainable development is concerned with creating a build that is durable, while being economically, energetically, and practically sustainable. The overriding principle as expressed by company ‘Sustainable Build‘ is that ‘less is more’, and it is easy for a design to run over its budget simply by trying to include too much or be too clever. Thus, a professional architect will need to aim for simplicity and functionality, and aim to make optimum utilization of space, often by thinking dual-purposefully as shown by the water tank at Seattle Library. Peter Fawcett sums up the contemporary relationship between architecture and sustainability offering an explanation to the question posed at the beginning of this thesis: ‘People may ask what does sustainability mean for architecture? but perhaps the proper question is what does architecture mean for sustainability? The former question suggests a weak approach to sustainability, i.e. an implicit assumption that sustainability has implications (possibly serious) for our present ways of procuring the built environment but those ways are basically appropriate. The latter question recognizes sustainability as the overarching concern, in terms of which all social disciplines and conduct must be reinterpreted and reformulated.’[31] As mentioned above, sustainable development is about keeping within the means of a realistic and attainable budget and within the aims and scope of the people involved. It is not only about ‘installing energy efficient and environmentally friendly appliances, some of which can be expensive and where the paybacks may not materialise for some time but also about recycling and making the most use out of natural materials and other materials which may have been discarded or dismissed.’[32] Different people have different environmental goals that they wish to achieve, and each sustainable development will thus reflect these goals. Benefits to the community and to the individual can be huge, and often simultaneous. Yet more than this, sustainable development is more of an umbrella term that affects (or should affect) the ways in which people live and build within their environments, and how these attitudes and practices can evolve and make best use of these environments. In an article for the Guardian, architect Bill Dunster expresses his concerns that green-living should not mean ‘dull’ living: ‘I find the checklist-orientated green movement very dull. I am worried about eco-fascism and a distinct loss of joie de vivre‘[33] With respect to the designs studied in this thesis there is certainly a lively, contemporary feel to the design of the Seattle project, combined with an optimum utilisation of space. Again, in the Bed Zed project, the symmetry of design and the colours used in the materials created a fun, individual look, that could not easily be replicated. Taking all the above into consideration my own research into what sustainable development means has led me to the conclusion that sustainable architecture does not mean dull or simple living for buildings’ inhabitants. Rather, the use of sophisticated technology as exemplified by the work of Sorbek can mean a wholly different form of living to traditionally constructed buildings which are not sustainable. This new way of living where space is used differently and more efficiently, and the impact of a person’s existence is immediately reduced and made to feel ‘sustainable’ offers a unique and more wholesome existence for the occupier. Conclusion In conclusion, research for this project has highlighted the term ‘sustainable’ to relate both directly and indirectly to architecture. While depending upon the social, technical, and financial structure of a project and its outcomes, sustainable development necessitates a flexible and dynamic understanding of energy, it’s potential, and its conservation. Sustainable development is all too often restricted by the options available, whereby practitioners modify their concept of their sustainability to suit individual projects. Although a degree of flexibility is required in order to modify design projects to suit the needs of all parties involved, it is essential for a professional architect to keep a clear focus on his or her definition of sustainability and what sustainability brings to the discipline and to their working life. In this way architects such as Sorbek can ensure that they create examples of truly sustainable architecture that can be used to teach younger architects entering into the profession. As explained by Williamson et al, the practice of the discipline of sustainable architecture is necessarily subject to ‘concepts and strategies based on common themes or concerns’ where ‘the continuation, small shifts, fundamental transformations, or replacement of issues can be affected by institutional settings such as political events, changes in technologies, scientific discoveries, calamities (actual or imagined) or economic practices and processes.’[34] Seen in this way, says Williamson et al, green, ecological, and environmental are ‘labels that embody the notion that the design of buildings should fundamentally take account of their relationship with and impact on the natural environment’, but the practice of implementing these concepts into physical realities requires a much deeper and more intrinsic understanding of what sustainability means for design, operation, and budget of a project. Designs of longevity thus require an intellige nt assimilation and interpretation of cultural trends and the ability to envision how a design might be embraced by future generations. Designs for the BedZed project might appear to have compromised some aesthetic elements in favour of cost and time efficient means of production. Yet these principles are essential to the future of housing design if the demands of the housing market are going to be met. Design thus involves incorporating aspects of the traditional, and the classical, in a new and dynamic housing solution, whereby the traditional principles of an architecture will never disappear from design, but will necessarily adopt a more subtle position in the ideologies of contemporary architects. The potential remains for further research into the construction of more gracious buildings than the BedZed project, but perhaps less expensive than the Seattle library. Sustainability is about finding middle ground between sustainable objectives and availability of resources and the type of budget available. Research has shown that it is possible to construct buildings which can incorporate the fundamental technologies to propitiate sustainability, but remain aesthetically impressive or even monumental in their design. Yet it is important to remember that building with sustainability in mind is still a recent trend, and one that has not yet overridden the non-ecological techniques of mass housing developments which are all too often seen as the easier, cheaper option for local governments. Therefore, sustainable designs remain very much in their infancy and future research will require sustained interest and financial support from both architects and from Governments alike if they are to be incorporated into mainstream architectural