Human cloning and Immanuel Kant Essay Example for Free

Human cloning and Immanuel Kant EssayOver the last decade, the advent of cloning and advancements in clement transmissible research cast off presented society with a complicated moral quandary. Debate rages as to what constitutes legitimate paths of inquiry and where to draw the line as to research that strikes many people as morally terms.The raw material question is how does society determine whats right? While, of course, questions regarding human genetic research are new, this basic question is as hold as civilization and has been addressed over and over again by historys great philosophers. One of the most nonable philosophers of the modern era is Immanuel Kant, who was born in Prussia in 1724. Kant paid a great deal of attention to formulating a complex system of morality.The following examines Kantian morals and how they might be applied to questions of human genetic research. Kants moral theory is predicated on the idea of the categorical pressing, which Kant des cribed in the following manner, Act only on that maxim which you can at the same time will to be a universal law(Honderich, 1995, p. 436). By the term maxim, Kant meant general rules or principles upon which rational individuals make believe, and that these principles reflect the end that an individual has in mind in choosing actions of a certain type in given circumstances (Honderich, 1995). Therefore, maxims are principles in the following formWhen in an S-type situation, act in an A-type manner in order to attain end- E (Honderich, 1995, p. 436). For example, a person might resolve to pay a bill as soon as it is received in order to not incur any debt. Kant tested a maxim by performing a thought experiment in which the individual asks oneself whether or not one would will a certain maxim to become universal law. As this suggests, moral law, in the philosophy of Kant, is underlying in reason itself. It is a priori, before experience (Frost, 1962).In every circumstance, Kant beli eved that categorical imperative provides a sure criterion for how to evaluate right and wrong (Frost, 1962). Kant maintained that an action that the individual can easily will that everyone should follow and perform would necessarily nurture to be a good act (Frost, 1962). righteousness for Kant not only involved law (categorical imperative) but also the ultimate end to which action is directed. As the formulation of the concept of categorical imperative suggests, the basic problem for Kant was to discern the meaning of right and wrong, good and bad (Frost, 1962, p. 94).Fundamental to Kants thinking was the principle formulated by Rousseau that the only fundamentally good liaison in the universe is the human will governed by respect for the moral law or the consciousness of duty (Frost, 1962, p. 94). He considered a moral act to be one that is performed out of respect for moral law, rather than for selfish gain or sympathy for others (Frost, 1962).Therefore, unlike other moral s ystems, Kant did not fix consequences as the criteria for determining the moral value of a specific action. Rather, Kant looked toward the intentions of the individual. If an individual acts from good intentions, out of respect for moral law, his actions, are by definition, good. Kant argued that individuals instinctively distract behavior, which, if performed by everyone, would create anarchy. We know, not by reasoning, but by vivid and immediate feelings, that we must avoid behavior which, if adopted by all men, would stress social life impossible (Durant, 1961, p. 209).As this brief summary of Kantian ethics suggests, if Kant were presented with the problem of the morality of genetic research, he would, first of all, be refer about the motivations of the researchers, their intentions in conducting such research (Frost, 1962). In the furor that was quickly generated over the successfully cloning of a sheep, Dolly, the usefulness of cloning technology to authorized medical pr actice was pushed aside. Nevertheless, the applications are considerable. A great deal of technical information has been left out in the sensationalism that abounded in the media. For one thing, the media did not make it clear that Dolly was not an identical clone (Wilson,1997).Part of everyones genetic material comes from the mitochondria in the cytoplasm of the egg. In the case of Dolly, only the thermonuclear DNA was transferred (Wilson, 1997). This may have significant information to import to scientists concerning the aging process since aging is related to acquired mutations in mitochondrial DNA (Wilson, 1997, p. 913). Furthermore, as Dolly ages, it has been tell that she is aging prematurely, which provides another source of information for scientists, but also signals that this technology is far from perfected.Research conducted on nuclear transfer into human eggs has the orifice of providing an immense amount of information that may have clinical value, by providing a mo del for learning more about somatic cell eminence (Wilson, 1997, p. 913). Eventually, in due course, scientists may learn how to influence cell differentiation and this could give rise to targeted cell types (Wilson, 1997). The ability to generate tissues from different cell types could have enormous implications for transplantation. Wilson (1997) anticipates this technology utilizing skin and blood cells, and possibly even neuronal tissue that could then be used in the litigatement of injury, transplants for leukemia, and for degenerative affection such asParkinsons disease (p. 913). In another area of research, the successful cloning of human growth hormone (HGH) is important for several reasons. First of all, a child that has pituitary dwarfism requires twice-weekly injections until reaching age of 20. In the former(prenominal), HGH was could only be obtained by removal of human pituitary tissue at autopsy. To treat one child with pituitary dwarfism using previous methods req uired obtaining over a thousand pituitaries (Emery and Malcolm, 1995, p. 165).Not only has it been difficult in the past to produce enough HGH to successfully provide treatment to all the children who needed it, but small amounts of contaminating virus caused some of the children treated to develop Creutzfeldt-Jacob disease (Emery and Malcolm, 1995, p. 165). Cloning technology, which permits HGH to be produced artificially, has provided a readily available supply of HGH, which-in turn-has allowed the application of HGH in other treatments. For example, it has been discovered that HGH can be used to speed up the healing process for bone fractures (Emery and Malcolm, 1995). This is been particularly beneficial in treating the elderly (Emery and Malcolm, 1995).As this brief summary of scientific research being conducted into cloning and genetic research indicates, there are enormous benefits to be reaped from this new and controversial technology. Kant would undoubtedly approve of rese arch that so obvious benefits humanity and society. What people calculate to fear, and what would undoubtedly be wrong by any moral system, are nightmare scenarios propagated by the media and Hollywood. Images of clones being used simply as spare move to extend the life of the rich, for example, has been dramatized in film.This sort of misuse of technology would constitute a threat to the social system and, therefore, would not pass Kants categorical imperative test. In other words, if everyone were cloned, it would significantly lower the way that human life is valued in our society. Also, the idea of human embryos being created and destroyed simply to hike genetic research objectives is simply abhorrent on an instinctive level. Therefore, while it can be seen that this technology needs to be carefully controlled and supervised in regards to moral issues, it should not be totally banned either, as it also has the power to benefit society to a great degree.

B&B Hotel Life Cycle Essay Example for Free

BB Hotel Life Cycle EssayBed and Breakfasts Hotels were established in Europe many years back. The majority of trigger offers that frequented BBs in the 1800s were pioneers, miners, 49ers seeking gold or professionals traveling from one area to another. Most BBs offered an accommodation for the night along with a eat in the morning which many hungry travelers took advantage of before move off on the next leg of their journey. As more inns, lodges and hotels were built in the 1900s, BBs were seen as an affordable accommodation for people traveling through down(p) towns or in areas that werent heavily demonstrable. In the latishr half of the twentieth century, BBs enjoyed a renaissance in popularity, as many college students and young adults spent clock visiting Europe. Most of these travelers spent time in small(a) BB type of pensions or private residences and came back to the states to either open their own BBs or sought them out as affordable accommodation options. They introduced in the U. S. in the mid to late 1960s. It is estimated that there are in excess 30,000 BBs at this time that represents a jump from only 2,000 in the late 1970s.The concept is now very mature average number of rooms per property has augment dramatically, occupancy rates are up, and national, state, and regional associations are setting standards. There are even a myriad of newsletters, travel publications and guide books available. Today, BBs offer a warm and cozy alternative to the corporate hotel or motel. Most BBs pride themselves on being privately owned and operated, as well as offering accommodations in quaint and cozy homes in locations that offer historical, leisure or small town attractions. Current stageThe Bed Breakfast and Hostel Accommodations sedulousness is in the mature phase of its spirit cycle The effort, however, is relatively new, having perplexn significantly since the early- to mid-1980s. Overall, the industry is button up evolving and match ing the varying (and growing) needs of various segments of the domestic and international tourism market. The industry has developed its own niche in the accommodations industry based on specific market needs and demand. Over the 10 years to 2017, industry value added, which measures an industrys contribution to GDP, will grow at an annual rate of 1. % per year, compared to GDP growth over the same period of 1. 9%.The industry is still in a long-term mature phase, despite recent slow growth or contraction due to increased geopolitical tension from terrorist attacks and the declines in travel demand in response to the Great Recession. Over the ten years to 2017, industry value added (IVA), which measures an industrys contribution to GDP, is expected to grow 1. 4% per year, while GDP is expected to grow 1. 8% per year. The Bed and Breakfast and Hostel Accommodations industry has fought declining demand over the past few years.With the tone-beginning of the recession, all forms of tra vel accommodation experienced revenue drops as consumers became more concerned about finances and made cutbacks on luxuries, including travel. From 2007 to 2017, domestic trips will increase 1. 1% to 758. 4 million. However, over the same period, international visitor arrivals will rise from 56. 0 million to 86. 2 million, or 4. 4% per year, after a slump from late 2007 to 2009. Overall, however, each of the major industry components displayed an upward trend over this period that was roughly in line with GDP growth.Future industry growth will increasingly correspond with rising global income, particularly in countries in East Asia and South America and an increasing propensity to travel internationally. Increasing incomes and the aging of the population are also expected to lead to significant growth in the domestic market. On the other hand, within the get wind industry segments, the Tourism industry will continue to display slow growth due to strong competition from internet-bas ed, direct booking products. Lead time require for products The bed and breakfast (BB) segment covers a variety of types of establishments and makes 69. % of industry revenue.Homestay, farm stay or host homes, where guests share rooms and facilities with owners, are include within this segment. There are also home BBs, which provide a secondary source of revenue to the owners primary income and can be homes with four of five rooms converted to provide BB services to guests. BB inns or hotels are usually established as businesses to provide primary financial meet for owner/operators. Breakfast is the only meal served to guests and the establishment can provide accommodations for between four and 0 guests. Quite often these are used for small weddings or business meetings. On the other hand, country inns are established as businesses with owners actively involved in its daily operations, and have between vi and 30 rooms. They operate as a lodging place and have a restaurant with a l iquor license. The accommodations may include lodging, dinner and breakfast included in the room rate. However, compare to other regular hotel, BB hotel need less activities. It is need a short time to prepare new product, its easier for owners to improve it.

Increased Demand For More Resource Intensive Food Economics Essay

tack magnitude Demand For More Resource Intensive Food Economics EssayThe increasingly of enhanced productivity and yields of the rear sector have been driving the worldwide nutrient prices f all in alling for the olden 25 years. However, this phenomenon came to a sudden change due to the spheric food prices change magnitude dramatically by 2007, creating a global crisis and causing political and economical instability and social unrest in both poor and authentic nations.Increased aim for more resource intensive foodThe head of the International Food Policy Research Institute stated in 2008 that the gradual change in diet among newly prosperous populations is the most instantant factor underpinning the rise in global food prices(Wikipedia, 2010), most notably in develop country like China and India. Rising of consumption of meat particularly has resulted in increment demand for grains One kilogram of beef requires eight kilograms of scat grain, so as the demand for meat surges, consumption of grains by cattle soars, that driving up grain prices.Issue of bio-fuel subsidiesBoth the unify States and European coalescency have implemented policies by giving the subsidies for fermentation alcohol and bio-diesel production to many farmers which have prompted them to switch to production for bio-fuel, even though exactly how effective they atomic number 18 at generating less CO2 emissions and decelerating global warming is actively debated. Ultimately this has diverted the land a sort from production of corn and soja bean for food, and reduced the provision of land devoted to growing crops that dont received bio-fuel subsidies, such as wheat. As a result, it generated a huge effect on demand for corn and soya beans. In 2007, for example, the U.S. add in demand for corn-based ethanol accounted for more than half of the worldwide profit in demand for corn.The problem of imposition of high tariffsFrom the U.S. and EU markets by high tariffs, which ar shutting out manufacturers of alternative products that can be turned into bio-fuels, most remarkably shekels whip, So as a result, the price of imported sugar cane is increased and making it extremely uncompetitive with subsidized corn and soy beans, this is unfortunate as sugar cane is a more environmentally friendly raw material for bio-fuels than corn and soy beans. As matter of fact, the circumstances may get even poorer, in case polity makers have their way. Policies in both U.S. and the EU require increase in the production of bio-fuels, but none of them has permitted decreasing tariff barriers on sugar cane or to remove the trade distorting subsides presumption to those who generate corn and soy for bio-fuels.2) Case Discussion Questions 1 AnswerWho benefits from goernment policies to (a) bring up production of ethanol and (b) place tariff barriers on imports of sugar cane? Who suffers as a result of these policies?The policies who benefit from the government polici es to promote production of ethanol will be the country and its domestic producers. For this case, it will be United States and the domestics producers in United States. Also, it will provide the producers with the chance to expand or increase their export market. For example, Archer Daniels Midland Company is one of the United States domestic company which turn crops into renewable products. At the same time, the tariff barriers on imports of sugar cane would minimize the foreign imports. Most of people believe that the ethanol production provides large benefits to the farmers, but in fact the profits to farmer are minimal. However, most of the domestics producers (like Archer Daniels Midland) are making huge profits from ethanol production which were received the ethanol subsidies. (EV World, 2002)Refer to the attached table from the United States nothing Information AdministrationTable 1In the recent year, the production of ethanol in United States is fully consumption by them a nd the continuous declined the import of ethanol. This is well obviously the domestics consumption and no import market for the ethanol.In additional, sugar cane, corn and soybeans are mainly used for production of biofuel. Most of the developed countries (e.g. China and India) are usually provided the subsidies, it will make the production of corn, sugar cane increasing faster and the farmers will plant more. These will be as well as beneficial to the developed countries. The land owners will give the benefit as well as the more ethanol production needed more productive land for crops.On the other hand, the consumers will suffer by paying more for the corn, sugar cane, etc. as the demand for ethanol is increased. In addition, the drivers in United States will suffer a lack of competition as the ethanol prices are higher. Also, the energy and pollution need to be balance of the square cycle of ethanol production.3) Case Discussion Questions 2 AnswerOne estimate suggests that if food prices rise by one-third, they will reduce liveness standards in rich countries by about 3%, but in very poor ones by about 20%. According to the international food indemnity research institute, unless policies change, cereal prices will rise by 10% to 20% by 2015, and the expansion of bio-fuel production could reduce calorie intake by 2% To 8% by 2020 in many of the worlds poorest nations. Should rich countries do anything about this potential problem? If so, whatYes we do, from the perspective of ethics the rich nations should provide helps hence these nations is already very well developed and they have more resources or extra resources to reallocate to the poor nations by providing helps to save life.Double approachTo tackle the rate of flow situation of high food prices by providing emergency assistance to the poorest countries is needed. By revitalizing rural communities and re-launching agriculture are the key elements to reduce hunger and view an improved world foo d situation.Protecting the people who suffers hunger in rural and urban areas would require direct food distribution, food subsidies, cash bequest and nutritional programs, such as school feeding. Enhance social protection is alike very important for vulnerable groups, including pregnant women, elderly and the children.For short-term action, local anesthetic food production should be the first prioritize. Subsides program should include the distribution to local farmers of fertilizers, seeds, animal feed or other input. Support should focus on agricultural research serving the needs of poor farmers, many of whom farm in increasingly marginal areas poor farmers should have better access to factors of production, viz. land, water and inputs. If this program worked effectively, such program would enhance the issue response in poor countries and improve food availability, during the increase of the income with small producers and it might also reduce price increases in local markets as well.For mid and long term actions, high food prices also represent an opportunity for increase investments in agriculture by both the private and public sectors to stimulate production and enhance productivity. Invite private firm for investment into long neglected areas such as agricultural research, extension for infrastructure, on the other hand production and trade policies on bio fuels may also need to be re-examined for their possible personal effects on food markets and food security, especially in those vulnerable countries.If all the short and long terms projects which works effectively, the food prices should decline dramatically because the affix of food increase and it could save millions of peoples who dont have to suffers of hungers and diseases, It may stop the wars between the poor countries which competes again for access to resources.4) Case Discussion Questions 3 AnswerThe personal line of credit for giving subsides to ethanol producer rests upon the assum ption that ethanol results in lower CO2 emission than gasoline and therefore benefits the environment. If we accept that global warming is a serious problem in itself, should we not be encouraging government to increase such subsides? What are the arguments for and against doing so? On balance, what do you think is the go around form _or_ system of government?Biofuel as E85 is an ethanol fuel that typically contains a blend of up to 85% ethanol and 15% gasoline. E85 is commonly used in the United States and Europe.Ethanol is one of the best tools to address environmental issues such as reduction in greenhouse effect and exhaust pipe emissions. Because ethanol is make from renewable, plant-based feedstock such as corn or sugar cane. The CO2 released during a vehicle in motion is recycled during the growth of ethanol feedstock.In 2007, U.S. governments have given subsidies to farmers caused that corn production increased to 85 million tons from around 15 million tons in 2000. Also s ubsidies amount to between $0.29 and $0.36 per liter of ethanol. In Europe the subsidies are as more as $1 a liter.The greenhouse effect is an essential environmental prerequisite for life on Earth. The problem is human activities destroy and accelerate the process by creating more greenhouse gases which include carbon dioxide, emitted by fossil fuel combustion and disforestation etc Global warming is produced mainly by the growth of greenhouse effect and emission of carbon dioxide.The Earths average surface temperature rose by 0.740.18 C over the period 1906-2005. The carbon dioxide emission is estimated some 80 % rise in the economic growth of China. In the meantime the US and EU managed to reduce emissions slightly. It seems that global warming is a serious problem.The initial purpose of the subsidy was to help a nascent biofuels industry, hope to reduce Americas petroleum dependence. However, the ethanol is an effective way to break our petroleum addiction but not be the best o f tools to improve the environmental and economic. In case we still encouraging government to increase the subsidies in the ethanol. It can be improved cellulosic technologies for energy efficient, reduce reliance on petroleum or displacement if possible. on the other hand, it may be developed an agriculturally-based rural energy workforce and help domestic producers to earn more revenue and advance economic growth because as the government policy to compete against low-monetary value foreign imports, gain export markets and improve the environmental better.In turn, Eliminating or not increasing ethanol subsidies will lower your grocery bill, saving $30 billion in wasteful spending and increasing edible maize by 14%. Because subsidies caused high demand for corn and soy beans turn into ethanol, then reduce the supply of land devoted to growing crops, that its existence increases the price of corn, and that food prices rising.On balance, I think the best policy is ethanol has helped in the development of the biofuel infrastructure. The subsidies still carry on but should be set up expiry dates and limit budget, also able to increase subsidies directed towards a broader range of approaches. From the technological and economic benefits, ethanol production still has little potential upside left in process cost reduction. Some subsidies should be used to introduce new competition to markets or support other new technologies to get higher revenue.5) Application to Hong Kong private instructoriness surroundingsGovernments policy is a critical factor. US and EU government implement Bio-Fuel Subsides and high tariff for sugar cane which is part of reason to rise global food price.There are many similar cases in Hong Kong. MTR Corporation Ltd is a typical example. The MTR Corporation was established in 1975 as the Mass transferral Railway Corporation and the Hong Kong Government was the only sole shareholder. Although the Hong Kong Government sold 23% of its issued share capital to private investors in an Initial Public crack in 2000, Hong Kong Government is still a main shareholder. Since 90s, Hong Kong Government has adopted a transportation policy Railway as a backbone on the public policy. There are now 10 lines, but the Corporation is still developing and expanding its net. Within the next decade, the Corporation will complete five dollar bill new strategic rail extensions. They include West Island Line, Guangzhou Shenzhen Hong Kong Express Rail Link, Shatin to Central Link, Kwun Tong Line Extension and South Island Line (East).The Hong Kong Government supports the MTR Corporation Ltd non-stop network expansion. On the other hand, the Government adopts a tight control to others transportation with direct competition with MTR Corporation Ltd. For Example, franchised public bus KMB, who has been constrained the no. of vehicles, Bus routing expansion / abridgment and so on.Application to Hong Kong ResidentSupply and Demand is an impo rtant issue. Due to the population growth the demand of meet, so the demand of food relatively increase which cause the global food price rise.Hong Kong residents are also affected by the issue of supply and demand of holding. The price of property has been dramatically gone up from 40 to 115 since 2002 up to 2012 correspond to Centa-City Leading Index. In past, the ex- Chief Executive Donald Tsang did not have any policy to increase the supply of property. This result the supply of property maintains on the low level. However, the population of nubile age is increasing and they have a huge of demand on the property.Government is the main supply of property as it provides lands to property developer before property building and it directly build subsidized houses. However, in the past ten years, the supply of property is relatively low. The stop building of subsidized houses and slow land sold by Land Sale by Application, the supply of property is only around 10 thousand per last few years, but the demand of property is around 25 thousand as the No. of the marriages is over 50 thousand in the recent years. It causes a sharp difference between supply and demand. There is not enough supply to take on all demand.6) ConclusionThe global food price increase is one of the signs of the global food crisis. Global food crisis is a profound problem to all the human being. 22 countries have already suffered from this issue and more than 900 million people suffer from not having enough to eat every day according to FAO 2010.Global food crisis is more serious than war and environmental crisis as it would create a lot of social issue and affect social stability. so it is time to take precautions before it is too late, we start General public can as well reduce the food waste.In addition, the case field of operation of global food price increase also shows the importance of governments policy. Government policy affects the business environment the industrys recession o r boom. Government policy affects the living standard of general public. To take necessary precautions, Hong Kong resident should keep an eye on government daily operation.

Human Rights And Freedom In Modern Society

Human Rights And Freedom In Modern SocietyThe question of human rights is not a new phenomenon in moderne societies. It has always dominated the foundations of modern democracy since 17th century. The discovery of the concept of human rights has contri exclusivelyed to formation of many social and governmental movements. Many social philosophers control grappled with and discussed the meaning, scope and general application of human rights. Thomas Paine is one of those philosophers, who discussed the rights of human beings in defending the principles of cut revolutions (Fink 41). This concept was further developed by Locke, who was heedless with the idea of escapedism, following the introduction of English revolutions (Fink 43). As described by Fink, Locke was of the opinion that all human beings have a right to life and monomania of property, an argument that led to introduction and implementation of liberalism political system that left a great human impact in North Ameri noo ky and French political revolutions (46). Fink further explains that the liberalism continued to expand with the social and scientific developments in Europe and North America (Fink 69).China is dominated by despotic brass that is characterized by dictatorship and abuse of human rights (Yang 18). The country does not hold elections for national leaders and it lacks freedom of worship. In addition, the country lacks freedom of the press, whereby the media and the meshing are heavily censored (Yang 21). Furthermore, the government does not tolerate any form of opposition and criticism towards the leadership (Sen 21).On one hand, power can be used negatively by leaders to opress, manipulate and control people under their leadership, while on the other hand, it can used constructively to foster democracy and countrys socio- economic empowerment (Panu, SY309, 2011). Power has been used to create social identities and political movements, whereby a great number of political philosophi es are establish theoretical and practical frame persists of human rights, freedom of the press and freedom of religion (Panu, SY309, 2011). In addition, power and knowledge are two inseparable concepts because power is a useful tool in the understanding and application of knowledge (Panu, SY309, 2011).President Obamas observations about China clearly show the lack of freedom and the domineering political oppression faced by the people of China as a result of the authoritarian governance, despite the countrys economic growth. He points out that Chinas authoritarian governance contradicts values of the basic human rights and reiterates the need for Chinese government to promote the ideals of democracy based on the values of Western liberalism. Western liberalism system of governance allows the citizens to engage freely on issues affecting them in relation to governance. Its main strategy is not simply to repress dissent, desire or behavior but to promote the citizens engagement with social, political and democratization process (Panu, SY309, 2011).According to Merton, Western Liberalism is based on capitalist values originating from the American culture that promotes individualism, universalism, materialism and doing (38). Chinas explosive economic growth has been attributed to introduction of capitalism in 1978, whereby the government aimed at eradicating poverty by abolishing communalism and embracing Western culture and modernization for the citizens to work hard in the belief that getting rich is glorious. However, the Chinas governing authorities have refused to embrace Western form of governance by holding on to power and denying citizens their human rights and freedom of expression (Yang 28).Stepan observes that the concept of freedom has been used both negatively and positively arguing that in the positive sense, freedom is characterized by absence of coercion or unconstrained decisions (34). Furthermore, freedom should involve making decisions without being controlled by any form of external power or license (Panu, SY309, 2011). Freedom in a liberal government is where citizens are allowed to make their decisions about normal conducts without being coerced by governing authorities. This disqualifies China from the list of liberal governments because decisions are made by government for citizens to implement without questioning (Panu, SY309, 2011). Furthermore, anyone opposing government policies in China is severely punished.By and large, the theoretical applications of power transaction imply that power can be contested and resisted. Resistance of power is based on peoples perception and reactions to different rules, whereby in liberal societies like the U.S, overt demonstrations, political activism and political struggles are allowed and accepted within the law (Stepan 34 ).Resistance to power in such countries can be done through the media discourses, familiar debates and political representations (Panu, SY309, 2011). Nev ertheless, in countries characterized by authoritarian governance like China, resistance to power is viewed as a crime and it is totally unacceptable (Yang 28). Sen argues that democracy is a universal value but a contested concept, applied differently in various contexts (Sen 17). For a country like China to become democratic, it inescapably to undergo radical social transformation and reforms.ConclusionIn conclusion, democracy is based on respect for human rights, freedom of press and access to information. In the U.S, it is based on liberalism, allowing the citizens to make decisions without the interference of state or authority figures. Liberal democracies embrace press release, public discourse and political struggle as a way of contesting power for their citizens. On the contrary, non-liberal countries like China view any attempt to resist power as a crime that is punishable by law. This calls for need for human rights activists and international organizations that embrace democracy to seek the way forward in creation of democratic governance for countries dominated by authoritarian leadership like China.

Four Control Objectives Of Wages System Accounting Essay

Four Control Objectives Of Wages System Accounting EssayAccording to Millichamp Taylor (2008), take hold objectives of wage dodge are as follows To ensure that fee are nonrecreational to the existing employees at authorized rates of pay To ensure that wages are computed in accordance with work-performed records, in respect of working date, units produced, and other criteriaTo ensure that gross pay and net pay are calculated decent and payments are made to the correct employeesTo ensure that payrolls deductions to Central Provident Fund Board are correctly method of accountinged and paid(b) As the external auditors of Blake Ltd, write a management letter to the directors in respect of the shift-workers wages save and payment dusts whichIdentifies and explains FOUR deficiencies in that systemExplains the possible stamp of each deficiencyProvides a recommendation to alleviate each deficiency 14mThe Board of DirectorsBlake Limited1208 Chancery Lane,Strand, London. 08th DEC 201 0Dear Sirs/Madams,BLAKE LIMITEDREPORT TO MANAGEMENT FOR THE YEAR ENDED thirtieth DECEMBER 2010Following our recent audit, we bring to your attention certain observations in the companys operations which we believe can dish up you in improving the profitability and faculty of the business.First Deficiency Logging in processThe logging in process exploitation an electronic appellative card is non monitored.Possible effectCard scanned doesnt mean that work starts As the logging in process is not monitored, tacit consent between employees by helping each other scan the identification cards whitethorn result receipt of wages on the non-approval leave days or working hours.Recommendation Replacement of electronic identification card to finger-print scanning may effectively cut off the collusion, yet it may be costly for the management. Spot check on the issue forth of workers on the production line by shift manager from age to time and equivalence the number of employees logged i n via the time recording system.Second Deficiency extra time supervisionThe shift foreman is not required to monitor the extent of any overtime working.Possible effectAs overtime working is not supervised, the employees may get wages paid at overtime rates for no work done by logging-off late. This phenomenon not only reduces the productivity, but alike increases the labor costs.Recommendation As each group of shift workers (25 persons) is allocated with specific vehicle at specific amount, the management may adopt piece-work systems, where employees are paid for output instead of time Dunn, 1990. Change of existing working environment where the overtime working should be monitored by the shift foreman or by dint of the installation of CCTVs.Third Deficiency Code word in computerized wage systemThe authorization code word (pets name) uses in comparing the truth of time worked from the time recording system to the computerized wages system is generally known around the department .Possible effectUnauthorized alterations may be made by the employees inside and foreign the department.Recommendation Further security steps should be carried out, such as authorization using forcefulness identification number and password. This will help in keeping the records of the employees name who certified the wages amount of particular employees. Change of code word on a regular can and only inform to the responsible employees instead of whole department, may help in reducing this deficiency.Forth Deficiency Termination of employeesNo effort in ensuring the receipt of e-mails sent from personnel department to payroll department which stating the details of employees termination.Possible effectTerminated employees may remain on the payroll system Leung, Coram, Cooper Richardson, 2009 and hence the accounts department clerk will continue making payments to those employees as there is no link between accounts and personnel department.RecommendationIt is native in ensuring that the termination e-mails are received in personnel, and this can be done by sending a notification feedback mails from payroll department to personnel department.We hope to discuss the report with you at our forthcoming meeting.May we take this opportunity to express our thanks to you and your employees for the assistance provided during the audit period.If you require any get ahead information on the above, please do not hesitate to contact us.Disclaimers This letter does not identify all the weaknesses in the company internal oblige systems. This letter is for management use only.Yours Faithfully,FungJason Smith Audit Co.(c) List THREE substantive analytical outgrowths you should perform on the shift managers salary system. For each procedure, call down your expectation on the result of that procedure. 6mSubstantive procedures are designed to obtain audit differentiate to reduce detecting risks relating to specific financial statement assertions Rick, Dassen, Schilder Wallage, 2005, using the tools tests of details of transaction and balances, and analytical procedures. Analytical procedures consist of the analysis of significant trends and ratios, which entail the use of relationships and comparisons to determine the balance of accounts and reasonability of data Porter, Simon Hatherly, 2008.When analytical procedures serve as substantive tests in the shift managers salary system, substantive analytical procedures may be conducted by auditors comprise of(i) Trend Analysis The analysis of changes in an account balance over time Rick, Dassen, Schilder Wallage, 2005. turn Regular independent comparisons of shift managers salaries paid with budgets and previous year, through investigation of variances Porter, Simon Hatherly, 2008.Expectation Assuming that the budgeted shift managers salaries include the 3% increment in second half year and the 5% yearbook bonus, variances between actual and budgeted complete salary expenses should persist at s imilar level. On the other hand, presuming that the number of total shift managers remained unchanged, only inflation rates supposed to take place when comparing current and previous eld salary expenses.(ii) Ratio Analysis The comparison of relationships between financial statement accounts, thecomparison of an account with non-financial data, or the comparison of relationships between firms in an industry Rick, Dassen, Schilder Wallage, 2005.Procedure Data collection of employment and rates payment of each shift manager in Blake Ltd from HR department Porter, Simon Hatherly, 2008. Calculation of aggregate amount and compare it with the actual salary disclosed in financial statement Rick, Dassen, Schilder Wallage, 2005.Expectation As non-financial data may serve as a basis for comparisons, the estimated total payrolls can be achieved through the multiplication of total number of shift managers with the mean salary rates.(iii) Reasonableness Testing The analysis of account bala nces or changes in account balances withinan accounting period in terms of their reasonableness in light of expected relationships between accounts Rick, Dassen, Schilder Wallage, 2005.Procedure Data collection of number of shift managers hired and terminated, the timing of pay changes (increment of 3% in July and annual bonus of 5% in November), and the effect of vacation and sick leave, a lesson on shift managers payroll expenses could be created Rick, Dassen, Schilder Wallage, 2005.Expectation As reasonableness testing develop explicit information, the monthly salary expenses should be quite eonian in the first half years and an approximately 3% increment took place from July onwards and a further increment in November due to the annual bonus paid.(d) Audit evidence can be obtained using various audit procedures, such as inspection. APART FROM THIS PROCEDURE, in respect of testing the truth of the time recording system at Blake Ltd, explain FOUR procedures used in collecting audit evidence and discuss whether the auditor will gain ground from using each procedure. 8mThe collection and gathering of audit evidence lies at the heart of the audit, where Mautz and Sharaf claimed that Auditing in its entirety is made up of two functions, both al nigh concerned with evidence. The first one is the evidence-gathering function the second is that of evidence evaluation. Dunn, 1991. Test of controls is the tool uses in testing the effectiveness of control policies and procedures in supporting the detection of control risk Rick, Dassen, Schilder Wallage, 2005. Apart from inspection, the procedures and techniques used in collecting audit evidence and the benefit to auditor in testing the trueness of time recording system are as follows(1) Confirmation The receipt of a written or oral response from an independent third party verifying the accuracy of information that was requested by the auditor Loebbecke, 1999.Benefit/Applicability to auditor in testing the accu racy of time recording systemAs the evidence is from independent third party, it is highly persuasive. However, the time recoding system manufacturer may feel reluctant to share the weaknesses and problems of the system in order to treasure its product and business. Due to the time constraint and the inconveniencies in obtaining information, this procedure is less likely to be selected by auditors.(2) Observation A control consists of looking at a process or procedure being performed by others Rick, Dassen, Schilder Wallage, 2005, which can be a significant procedure in determining whether the control system is operating Mascarenhas Turley, 1990.Benefit/Applicability to auditor in testing the accuracy of time recording systemThis procedure enables the auditor to find out whether collusion in logging-in and out among shift workers takes place. However, observation may not provide an accurate reflection as employees will usually perform duties appropriately succession being obser ved. Hence, combination with other procedures in gathering evidence may be necessary step in order to achieve higher accuracy Mascarenhas Turley, 1990.(3) Recalculation The procedure of checking the arithmetical accuracy of source of documents and accounting records or performing independent calculations Rick, Dassen, Schilder Wallage, 2005.Benefit/Applicability to auditor in testing the accuracy of time recording systemRecalculation helps in confirming the total hours paid are the same with the total time logging-in and out on the time recording system. Recalculation may provide strong evidence but the evidence is rarely persuasive and conclusive by itself Rick, Dassen, Schilder Wallage, 2005. A further step via re-performance procedure may help in increasing the overall accuracy of the time recording system.(4) Analytical Procedure The analysis used to evaluate financial information by analyse plausible and predictable relationships among both financial and non-financial dat a Mascarenhas Turley, 1990.Benefit/Applicability to auditor in testing the accuracy of time recording systemThis procedure could be a reasonably effective test, which enables the auditor to monitor the number of total hours claimed (time recoding system) and the total cost of wages paid (computerized wage system) through standard costing system Dunn, 1990. Any excessive variance occurred should be investigated.In conclusion, auditors always face difficulties in deciding the most suitable procedures which is most appropriate to achieve the objective. Guideline on Audit Evidence suggests the followingDocumentary evidence is more reliable than oralEvidence obtained from independent sources outside the enterprise is more persuasive than that secured solely from withinEvidence originated by the auditor is more reliable than evidence obtained from othersDunn, 1990

Images of Roots, Rock, Reggae… :: essays papers

Images of Roots, Rock, ReggaeThis small space became my canvas and window to introduce reggae visually to the world. -Neville Garrick, a reggae album protract artisan. In my opinion (and what Ive learned from this class), is that art is a great means of self-expression. To me, art is a visual stimulator, an educator, and the source of a deeper meaning that the artist only truly knows. Artists such(prenominal) as Picasso, Monet, and Van Goh have provided us with masterpieces to interpret and enjoy, although, as Ive also learned, you dont have to be a renowned artist in order to make a statement. From the most minute of sketches, blossom pieces of artwork. Thus, as Charles Biederman states in his book, Art as the Evolution of Visual Knowledge some great artists and art cultures have been born, have lived and died, but art has been born only once and as yet has never died. Thus we consider it as a single organism many thousands of years old, and the result of efforts of untold million s of artists an organism which has been developing in some arbitrary fashion, but in a definite and specific direction, as specific as the operation of the organisms that produced the art. It is necessary that we become coherently conscious of the particular stage of this development as it exists in our century, if progress in art is to be continued. (Biederman 20)Here, Mr. Biederman is relating to the efforts of artists to produce development and change, or consciousness there of. Many artists go untold meaning, from the largest of cities to the smallest of islands, art lives. Therefore, as my main focus for this paper, I chose to rely on art (and Jah) to be my guide and to provide me with an understanding as to what Jamaica, Rastafarianism, and Reggae are all about. In particular, I took a look at reggae album cover-art as a means of study. Reggae music defines a particular identity for the Rastas and/or Jamaicans. It is a means of communication, thus, reggae album cover art adds more to the music and together, both the art and the lyrics, and make a bold statement.Art, it should be understood, produced the first forms of recorded language, a language just as reliable for making investigations of human development as is that with which we are familiar in the remains of Egyptian cultures, etc.

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Sastra merupakan suatu bentuk karya yang tertulis dengan makna dan tujuan tertentu dari pengarangnya. Karya sastra bervariasi bentuknya, ada yang pendek ada yang panjang, ada yang terikat aturan ada yang bebas. Karya sastra tertulis dibuat untuk merekam kejadian yang terjadi pada saat itu di masa lampau. Seiring dengan perkembangan jaman, makna sastra berkembang dan jenisnya pun beragam. Puisi adalah salah satu cara para penyair untuk mendeskripsikan kondisi sosial pada suatu masa atau era. Sejak dahulu Indonesia sudah terkenal dengan karya-karya sastra yang berbentuk pantun, sajak, gurindam, mantera, syair dan lain sebagainya. Karya-karya ini digunakan untuk berbagai macam kejadian seperti pernikahan, kematian dan acara sosial lainnya. Seiring dengan perkembangan jaman, berkembanglah pula karya-karya sastra tersebut dan muncullah jenis-jenis puisi baru. Puisi-puisi baru tersebut juga digunakan sebagai salah satu bentuk ekspresi dari seorang sastrawan untuk mengungkapkan perasaan dan pendapat terhadap kondisi sosial yang berlaku di masyarakat. Baik berupa pujian maupun berupa sindiran atau protes. Karya sastra merupakan potret sejarah yang mencerminkan kondisi sosial masyarakat, politik, ekonomi dan budaya yang terjadi pada saat itu. Puisi yang akan dibahas dibuat pada tahun 1978 pada masa awal pemerintahan Soeharto setelah kesekian kalinya. W.S. Rendra membuat puisi mata-mata dengan suatu tujuan untuk memprotes sekaligus merefleksikan kondisi sosial masyarakat Indonesia berdasarkan pengalaman pribadinya hidup di jaman itu. Puisi yang akan dibahas ini adalah sebuah puisi yang berjudul mata-mata karya WS. Rendra. Beliau adalah salah satu penyair terhebat dan paling dikenang di Indonesia sepanjang masa. Bentuk puisi mata-... ...si ini ditulis. Sehingga hasil interpretasi bisa menjadi tepat dengan adanya dukungan dari sejarah dan kejadian nyata.1.4.1 Metode Pengumpulan Data1.4.1.1 Sumber Primer1.4.1.2 Sumber SekunderSumber sekunder dapat didapatkan dan dikumpulka n melalui puisi ini sendiri, buku dan situs-situs Internet. Informasi yang akan digunakan akan diseleksi dan dipilih secara seksama sehingga informasi yang didapatkan relevan dan terpecaya.Esai ini bertujuan untuk menganalisa dan mengupas tuntas sebuah puisi yang berjudul mata mata karya WS. Rendra untuk menjawab sebuah pertanyaan bagaimana puisi mata mata dapat menunjukkan kondisi sosial Indonesia? Dengan cara menganalisa dan mengupas tuntas dengan berbagai teknik dan teori, maka arti dan tujuan dari puisi itu sendiri seakan-akan dapat diperjelas dan lebih nampak agar lebih mudah untuk dimengerti oleh semua orang.