Auditing: Financial Audit and Inventory Essay

Answers to case study: 1. What are the auditor’s primary objectives when he or she observes the client’s annual physical inventory? Ans. The Primary Objective of auditor is to make sure the inventory reflected on the balance sheet actually exists and that the balance sheet includes all inventory owned by the company .This includes all raw material,supplies,inventory in transit.The company may have on consignment with another business and inventory stored off the premises. Confirming the existence of inventory through observation address the occurrence and completeness assertion as well. Auditors job is to watch employees and make sure they following agreed upon procedure of company There are two main objectives of auditing. The primary objective and the secondary or incidental objective. a. Primary objective – as per Section 227 of the Companies Act 1956, the primary duty (objective) of the auditor is to report to the owners whether the balance sheet gives a true and fair view of the Company’s state of affairs and the profit and loss A/c gives a correct figure of profit of loss for the financial year. b. Secondary objective – it is also called the incidental objective as it is incidental to the satisfaction of the main objective. The incidental objective of auditing are: i. Detection and prevention of Frauds, and  ii. Detection and prevention of Errors. Detection of material frauds and errors as an incidental objective of independent financial auditing flows from the main objective of determining whether or not the financial statements give a true and fair view. As the Statement on auditing Practices issued by the Institute of Chartered Accountants of India states, an auditor should bear in mind the possibility of the existence of frauds or errors in the accounts under audit since they may cause the financial position to be mis-stated. Fraud refers to intentional misrepresentation of financial information with the intention to deceive. Frauds can take place in the form of manipulation of accounts, misappropriation of cash and misappropriation of goods. It is of great importance for the auditor to detect any frauds, and prevent their recurrence. Errors refer to unintentional mistake in the financial information arising on account of ignorance of accounting principles i.e. principle errors, or error arising out of negligence of accounting staff i.e. Clerical errors. 2. Identify the key audit procedures that an auditor would typically perform during and after the client’s physical inventory. 1. Ans. company records its inventory as an asset, and it undergoes an annual audit, then theauditors will be conducting an audit of your inventory. Cutoff analysis. The auditors will examine your procedures for halting any further receiving into the warehouse or shipments from it at the time of the physical inventory count, so that extraneous inventory items are excluded. They typically test the last few receiving and shipping transactions prior to the physical count, as well as transactions immediately following it, to see if you are properly accounting for them. Observe the physical inventory count. The auditors want to be comfortable with the procedures you use to count the inventory. This means that they will discuss the counting procedure with you, observe counts as they are being done, test count some of the inventory themselves and trace their counts to the amounts recorded by the company’s counters, and verify that all inventory count tags were accounted for. If you have multiple inventory storage locations, they may test the inventory in those locations where there are significant amounts of inventory. They may also ask for confirmations of inventory from the custodian of any public warehouse where the company is storing inventory. Reconcile the inventory count to the general ledger. They will trace the valuation compiled from the physical inventory count to the company’s general ledger, to verify that the counted balance was carried forward into the company’s accounting records. Test high-value items. If there are items in the inventory that are of unusually high value, the auditors will likely spend extra time counting them in inventory, ensuring that they are valued correctly, and tracing them into the valuation report that carries forward into the inventory balance in the general ledger. Test error-prone items. If the auditors have noticed an error trend in prior years for specific inventory items, they will be more likely to test these items again. Test inventory in transit. There is a risk that you have inventory in transit from one storage location to another at the time of the physical count. Auditors test for this by reviewing your transfer documentation. Test item costs. The auditors need to know where purchased costs in your accounting records come from, so they will compare the amounts in recent supplier invoices to the costs listed in your inventory valuation. Review freight costs. You can either include freight costs in inventory or charge it to expense in the period incurred, but you need to be consistent in your treatment – so the auditors will trace a selection of freight invoices through your accounting system to see how they are handled. Test for lower of cost or market. The auditors must follow the lower of cost or market rule, and will do so by comparing a selection of market prices to their recorded costs. Finished goods cost analysis. If a significant proportion of the inventory valuation is comprised of finished goods, then the auditors will want to review the bill of materials for a selection of finished goods items, and test them to see if they show an accurate compilation of the components in the finished goods items, as well as correct costs. Direct labor analysis. If direct labor is included in the cost of inventory, then the auditors will want to trace the labor charged during production on time cards or labor routings to the cost of the inventory. They will also investigate whether the labor costs listed in the valuation are supported by payroll records. Overhead analysis. If you apply overhead costs to the inventory valuation, then the auditors will verify that you are consistently using the same general ledger accounts as the source for your overhead costs, whether overhead includes any abnormal costs (which should be charged to expense as incurred), and test the validity and consistency of the method you use to apply overhead costs to inventory. Work-in-process testing. If you have a significant amount of work-in-process (WIP) inventory, the auditors will test how you determine a percentage of completion for WIP items. Inventory allowances. The auditors will determine whether the amounts you have recorded as allowances for obsolete inventory or scrap are adequate, based on your procedures for doing so, historical patterns, â€Å"where used† reports, and reports of inventory usage (as well as by physical observation during the physical count). If you do not have such allowances, they may require you to create them. Inventory ownership. The auditors will review purchase records to ensure that the inventory in your warehouse is actually owned by the company (as opposed to customer-owned inventory or inventory on consignment from suppliers). Inventory layers. If you are using a FIFO or LIFO inventory valuation system, the auditors will test the inventory layers that you have recorded to verify that they are valid. 3.What audit procedure or procedures might have prevented Nashwinter from successfully overstating the 1980 year-end inventory of the Gravins Division? Ans. IN 1980 the audit conducted by goodman and company auditors Wilson and Pollard. During the audit of inventory Nashwinter showed the false inventory recorded by him to auditor but they overlooked the inventory statement.The first time when nashwinter was able to escape in showing the false inventory report. Nashwinter used to inflate the profit every year as he had a good position maintained when he was a salesman and he didn’t want to spoil his position. This changes made in the inventory by him were increasing every year . 4. What audit procedure or procedures might have prevented Nashwinter from overstating the division’s 1981 year-end inventory? Ans.In 1981 When the company decided to get the inventory items to be recorded in computer .The audit senior had a check of phsical inventory didn’t match with the statement shown by the computer.Then immediately Frank pollard notified wilson about the fictitious inventory recorded in the computer. He also wrote the matter to Nashwinter to get the clarification of inventory inputed in computer doesn’t match with the Physical Inventory.

How has China been affected by globalization Essay

In the late 1970s China made perhaps its most significant strategic political manoeuvre of the 20th Century when it embarked on a series of economic reforms that embraced globalization (Bijian, 2005). Deng Xiaoping and other Chinese leaders believed that to further China’s development, participation in an open global economy would be crucial to its survival (Chow, 2002) During the three decades since these reforms China’s political and economic institutions have undergone a dramatic transition (Overholt, 2005 and Economy, 1998). China has shifted from the world’s greatest opponent of globalization into a committed member of a global economy and advocate of globalization (Overholt, 2005). The pinnacle of this transformation and China’s economic growth was its admission into to the World Trade Organisation (WTO) on 11 December, 2001 (Allen et al, 2006 and Fishman, 2005). Consequently, China is now subjected to international trends and forces to a degree unprecedented since 1949 (Bijian, 2005 and Chow, 2004). In this essay I will analyse the effect that globalization has had on China’s political, economic, legal and technological institutions. Furthermore, I will also analyse whether China has been forced to change to pander to the international economic community or whether it has voluntarily instituted change for its own benefit and development. However before analysing the effect that globalization has had on China it is important to understand what the term â€Å"globalisation† means. Globalisation became a buzz word in the 1990s because of its influence in creating a world in which geographic location became increasingly irrelevant (Immerfall 2006). In essence globalisation refers to the unrestricted flow of goods, capital, information, technology and people across national borders (Chow, 2005a). Globalisation is, however, by no means a new phenomenon and China has been subjected to its effects for many centuries (Alford, 1999). In fact, the effects of globalisation in China go â€Å"as far back as the Han dynasty (206BC-220AD) when trade took place between the Han Chinese and neighbouring people in the North-west through the Silk Route† (Chow, 2004: 3). Despite this, in the Qing Dynasty and the early stages of the Chinese Communist Party’s rule, right up until Deng Xiaoping’s open door policy, China tried  to close its doors and restrict the influence of globalisation (Street, 2000 and Chow 2004 and 2005a). This was not the first time that China was forced to confront and implement a national strategy to either embrace or combat the effects of globalisation. In fact, as recently as the 1990s, China was confronted by this conundrum, namely: whether to continue its global economic expansion in the face of the Asian financial crisis or to once again close it doors and retreat inwards to protect itself from the economic fallout of a struggling region (Fishman, 2005 and Nolan, 2001). However, by carefully weighing the advantages and disadvantages of economic openness the Chinese government decided to open up the Chinese economy even more, and eventually joined the World Trade Organization by implementing large economic reforms (Bijian, 2005). There is no doubting that these economic reforms and China’s embracement of globalisation has brought stunning results. Since starting to open up and reform its economy in 1978, China â€Å"has averaged 9.4 percent annual GDP growth, one of the highest growth rates in the world† (Bijian, 2005: 3). One of the reasons for the huge leaps in growth has come from direct foreign investment that has been facilitated by China’s admission to the WTO. For example, in the space of a few days in 2004, a North Korean Steel Company launched a $500 million steel project in the Dalian development zone; France’s St Gobain invested $70 million in one of its existing glass production lines in China; Germany’s Siemens opened its fortieth office in China for development of software; and Finland’s Stora Enso invested $1.6 billion in a paper pulp project in Guandong Province (Hall et al, 2004). Such results have seen China become the third largest trading country in the world and the envy of many developing economies around the world (Chow, 2005b). While such economic statistics are regularly celebrated by the Chinese government as a success of China’s inclusion into the WTO, many in China are in fact lamenting the negative effects of globalisation and the scrutiny that WTO membership has brought. In fact WTO membership came at a very high price for the domestic Chinese economy (Overholt, 2005). Throughout the 80s  and 90s China initiated structural changes such as the phasing out of direct subsidies for exports and began cutting tariffs in preparation for inclusion into the WTO (Pearson, 2001). Over the three years from 1994 to 1997, the country’s average tariff rate was lowered from about 43 to 17 per cent and at the time of China’s entry into the WTO in late 2001, the overall average was just 15 per cent. Such drastic economic changes were at the behest of the WTO and the result being that a lot of factories and domestic industries have gone bankrupt because many people prefer foreign products which ha ve become cheaper as a result of China’s inclusion into WTO (Solinger, 2005). Furthermore, Moore (2002) also argues that China’s accession into the World Trade Organization could be viewed as more beneficial to the rest of the world rather than China itself. WTO commitments made by China do not in any way protect China’s â€Å"domestic producers† and therefore the argument that that the greatest benefit of China’s WTO membership is enjoyed by foreign companies is indeed a valid one (Moore, 2002: 311). Yang (2004: 307) argues that admission into the WTO was in fact too big of a restructure step for China and continues by noting that Chinese involvement in the WTO is great for foreign companies and bad for local ones because â€Å"one of the first laws enacted† to ensure WTO membership â€Å"was designed to attract and protect investment from overseas†. It is clear that this lack of protectionism, although beneficial to the outside world, has been disrupted the income to domestic businesses. Of particular note is the fact that with China’s WTO membership foreign investors have been allowed access to markets that were previously restricted or highly regulated (Samuelson, 2004 and Pearson, 2001). These incursions have been most evident in the insurance, telecommunications, and financial industries (Prasad, 2004). Such competition is however of great benefit to the domestic Chinese consumer. In fact, fifteen years ago China barely had any mobile telecommunication services, whereas now it claims more than 300 million mobile phone subscribers, more than any other nation (Bijian, 2005). Whether this is a result of modernisation or globalisation is highly debatable, but it is clear that Chinese consumers are embracing the increase in products and services provided by many foreign companies. Other than the local businesses being hurt by foreign investments and industries, the labour market in China is also suffering from major unemployment as a result of the forces of globalisation (Chow, 2004). While entry into the WTO has in itself not created joblessness, it has however heightened a number of trends that were already underway, including accelerating the rate of insolvency of state owned enterprises. The result being the discharge of tens of millions of workers who, when they were younger, were once assured of employment by the socialist state (Economy, 1998 and Chow 2004 and 2005b). According to Prasad (2004: 6) â€Å"the unemployment problem is in fact likely to worsen over the next few years due to restructuring in the rural and state enterprise sectors†, the very type of restructuring that has been mandated upon China by the World Trade Organisation. Another cause of the unemployment problem currently facing the Chinese economy is its shift away from sunset industries such as manufacturing, mining and construction to newer industries that demand workers with specialised skills (Prasad, 2004; Solinger 2005 and Yang 2004). Similar changes are evident in China’s effort to upgrade its technology industry, which has not only involved the replacement of much unskilled labour but in many cases also reduces the need to employ as many skilled blue-collar workers (Nolan, 2001 and Economy, 1998). While this can not be directly liked to WTO membership it is clear that the forces of globalisation are having a major impact on the Chinese economy, the products it produces and its labour force. The amazing growth in China’s economy as a result of its increased participation and integration in a global economy is also having social and political consequences. Most notable a growing divide between China’s rich and poor. Obviously China would not have self imposed such drastic economic changes purely to encourage direct foreign investment to the detriment of domestic businesses, but it is clear the benefits of the global marketplace are not being shared around China’s 1.3 billion people (Solinger, 2005 and Chow, 2004). It is very much the case in China that the rich are getting  richer and the poor are just getting left behind. This is also evident in the growing regional inequalities in China. Despite the governments attempts to rectify the situation, foreign investment has continued to flow to those provinces where education levels are the highest, infrastructure most well developed and political power most concentrated (Overholt, 2005 and Economy, 1998). Moreover, while the wealthier provinces in theory pay taxes to the centre to compensate the poorer provinces, in practice this system has failed allowing corruption to flourish, resulting in power becoming de-centralised from Beijing to local authorities. Not surprisingly such inequality has contributed to serious political tension between the haves and have nots (Bijian 2005 and Economy 1998). Overholt (2005: 7) however argues that despite the growing divide between the rich and poor, the Chinese â€Å"overwhelmingly support further globalisation†. Overholt (2005: 7) asserts that â€Å"no large country in human history has ever experienced such rapid improvements in living standards and working conditions† as China has in its acceptance of adjustments to accommodate the forces of globalisation. So while the economic dividends of China’s rapid growth are not being shared equally around the country, the majority are nonetheless better off. One of the reasons for such widespread approval of the modernisation of the economy has been the upgrading of technology, especially telecommunications which has been an essential aspect of the Chinese government’s plans for continued economic growth (Chow, 2004 and 2005a and Econommy, 1998). Normally if there is general contentment among the population then this would provide little in the way of difficulties for those in power. Fred Tipson (1998: 12) however, notes a difficult conundrum for the Chinese government in their embracement of economic globalisation. â€Å"The Chinese leadership has repeatedly emphasized the central role of telecommunications and information technologies in building its modern economy†¦..on the one hand, actively promoting a modern communications infrastructure, while on the other hand, repeatedly trying to control the content and uses of the information that pulses through it.† Tipson (1998) concludes that the  communications revolution will â€Å"diminish the need or inclination of most Chinese to defer to central authority or accept routinely the government’s characterization of reality.†The Chinese government is more than aware of the threat to its power that the technological revolution and global scrutiny presents. Given the current uprisings and discontent in Tibet the government has blocked access to many websites to control the flow of information to not only its own people, but the international community (Maunder, 2008). So while the forces of globalisation may have brought prosperity to China, the Chinese government also has to work overtime to maintain its grip on power. When evaluating the impact that globalisation has had on China it is important not to lose sight of the big picture. Economic growth alone does not provide a full picture of a country’s development and despite China’s population of 1.3 billion, its China’s economy is still just one-seventh the size of the United States’ (Bijian, 2005). However, the open-door policy that was first advanced by Deng Xiaoping in the late 1970s has been of great success in modernising China. It is true that such rapid growth has presented China with some problems, including the demise of some domestic industries, unemployment and minor political instability, however given its current path it appears that China’s rise to superpower status is inevitable. BIBLIOGRAPHY Alford, William (1999) ‘Does the rule of law really rule?’ paper presented before the Conference on Policy Reform in China, Center for Research in Economic Development and Policy Research, Standford University, November 18-20, 1999 (Online) Available from: http://www.cdy.sagepub.com/cgi/reprint/11/3/287.pdf [Accessed 10th March 2008]Allen, Franklin. Jun Qian and Meijun Qian (2006), ‘China’s Financial Reform: Past, Present and Future’ in Loren Brandt and Thomas Rawski, ed. China’s Economic Transition: Origins, Mechanism, and Consequences. University of Pennsylvania, Wharton School: MimeoBijian, Zheng (2005) ‘China’s Peaceful Rise to Great-Power Status’ Foreign Affairs September/October 2005Chow, Gregory (2002) ‘China’s Economic Transformation’ Oxford: Blackwell Publishing CompanyChow, Gregory (2004) ‘Knowing China’ Singapore: World Scientific Publishing CompanyChow, Gregory (2005a) ‘Corruption and Economic Reform in the Early 21st Century’ Princeton University, California: MimeoChow, Greogry and Yan, Shen (2005b) ‘Demand for Education in China’ Princeton University, California: MimeoEconomy, Elizabeth (1998) ‘China Confronts the Challenge of Globalization’ New York: Rockefeller Brothers Fund, IncFishman, Ted (2005) ‘How the rise of the next super power challenges America and the world’ New York, N.Y.: ScribnerHall, D., Jones, R., and Raffo, C. (2004) ‘Business Studies’ 3rd Edition, Lancashire: Causeway Press LtdImerfall, Stefan (2006) ‘Territoriality in the Globalizing Society: One Place or None?’ (Online) Available from: http://www.amazon.com/Territoriality-Globalizing-Society-European-Transatlantic/dp/3540643222 [Accessed 9th March 2008]Maunder, Patricia (2008) ‘The Great Firewall of China’ The Age, March 20, 2008 (Online) Available from: http://www.theage.com.au/news/w eb/the-great-firewall-of-china/2008/03/18/1205602389513.html? [Accessed 21st March 2008]Moore, Thomas (2002) ‘China in the World Market’ New York, NY: Cambridge University PressNolan, Peter (2001) ‘China and the Global Economy: National Champions, Industrial Policy and the Big Business Revolution’ New York, N.Y: PalgraveOverholt, W (2005) ‘China and Globalization’ Testimony before the U.S.-China Economic and Security Review Commission, May 19, 2005. Santa Monica, California: Rand CorporationPearson, Margaret (2001) ‘The Case of China’s Accession to the GATT/WTO’, in David M. Lampton (ed.), The Making of Chinese Foreign and Security Policy in the Era of Reform, 1978-2000 Stanford: Stanford University PressPrasad, Eswar (2004) ‘China’s Growth and Integration into the World Economy: Prospects and Challenges’ International Monetary Fund Publications, June 17, 2004. Samuelson, Paul (2004) ‘Where Ricardo and Mill Rebut and Confirm Arguments of Mainstream Economists Supporting Globalization’ Economic Perspectives, 18: 3 Summer, 2004Solinger, Dorothy (2005) ‘Chinese Urban Jobs and the WTO’ The China Journal, May 2005Street, N., Lynch, M and Marilyn, J (2000) ‘American Business in China: Balancing Culture and Communication (Online) Available from: http://www.cald.org/website/polparties_asia.htm [Accessed 5th March 2008]Tipson, Fred (1998) ‘China and the Information Revolution’ China Joins the World: progress and Prospects New York: Council for Foreign Relations PressYang, Dali (2003) ‘Remaking the Chinese Leviathan’ Stanford,

Local Law Enforcement’s Role in Anti-terrorism and Home Land Security

The intensity of the September 11 attacks on American soil led to massive destruction of property, besides leaving thousands of innocent civilians dead. To many, the attacks revealed just how vulnerable the United States was to the cruel hand of global terrorism. The lessons learnt from the tragic incidences prompted immediate action on the part of the federal authorities, culminating in what became known as the war on terror whose overall objective was to completely eliminate, or at least minimize the potential danger posed by terrorists and terrorist organizations spread all over the globe. Beginning then, the fight against terrorism has become a shared responsibility, with various security, intelligence and law enforcement agencies involved in checking terrorist activity. Some of the major responsibilities include have included training on technologies such as airborne insertion equipment, rescuing hostages and using anti-terrorist weaponry. Although most of these have been assigned to specialized task forces such as the military and the Delta force, a critical evaluation also depicts the local enforcement agencies as instrumental in fighting terrorism and enhancing national security. Indeed, the attacks led to a significant redefinition of the role that federal, state, as well as local law enforcement authorities ought to play in as far as the prevention and interdiction of terrorist activity in the U. S. is concerned (Middlemiss and Gupta, 2007). Besides the traditional role of acting as critical incident managers and first responders, these agencies have been assigned a new task: that of handling the uncertainties occasioned by the threat of terrorism. The Role Played By Local Police Agencies in the Fight against Terrorism. As opposed to the military whose main preoccupation is that of protecting the country from eternal aggression, the main domain of local law enforcement agencies lies in the provision of homeland security. Due to the numerous security connections that state and local officials have established with institutions such as the Intelligence Community and the society in general, they usually tend to have an upper hand in detecting and preventing terrorist activity (Sauter and Carafano, 2005). It is in view of this reality that governments within the state and local levels have since embarked on an initiative of establishing antiterrorism and counterterrorism programs. The former entails the defensive or passive strategies employed to curb terrorism, while the latter involves proactive measures such as pursuing terrorist perpetrators and supporters (Sauter and Carafano, 2005, p. 261). In essence, the failure of such initiative to suffice in equipping law enforcement personnel with the basic as well as specialized skills of fighting terrorism implies that the local law enforcers assisted by other personnel would be the in the forefront should a terrorist attack occur. A preliminary study carried out by the Police Executive Research Forum in 2001 found that the local police played a vital responsibility in critical incidence response, information and intelligence sharing, enhancement of community stability after a major incident, and the establishment of multi-agency task forces (Police Executive Research Forum, 2003). However, one of the most remarkable findings of the survey was the strong belief expressed by these law enforcement agents: that they were now faced with an expanded role of terrorism prevention in such subfields as increasing community policing systems, intelligence gathering and information-sharing with the civilian fraternity. Nevertheless, training and conversancy with the nature of global terrorism as well as the need for upgrading terrorist attack-preparedness emerged as critical components if these agencies are to perform a greater role in antiterrorism initiatives. Since 2001, the role of local law enforcement agencies in the fight against terrorism has been transformed from a relatively amorphous form into a more distinct one with specific responsibilities and tasks. One of the areas in which the local police have continued to play is in the domain of terrorism prevention. In essence, the very complex nature of terrorism and terrorist groups makes it impossible for the federal law enforcers to effectively handle the threat posed by global terrorism. Working in close collaboration with the local communities, the local law enforcers have played a critical role of collecting vital information on personalities suspected to have links to terrorist groups. A critical evaluation depicts these agencies as better placed to make a objective assessment of community security fears and concerns identified as critical in effective fathering of intelligence information, particularly considering the ability of community policing to engage citizens, foster collective problem solving, and encourage information sharing based on mutual trust (Middlemiss and Gupta, 2007). By receiving and sharing information with state as well as federal agents while at the same time maintaining confidentiality especially in reference to sensitive information, the local police have been, and continue to be of great help in the fight against terrorism. Other terrorism prevention initiatives that they could be involved in include the identification, evaluation and reduction of the terrorist threat posed to local targets (Sauter and Carafano, 2005). Another domain in which the local law enforcement agencies should be actively involved in is in the domain of critical incident prevention, preparations and response (). One of the traditional roles in which the local police have been involved in is preparing and promptly responding to disasters such as Katrina. With the increasing threat of global terrorism however, such an approach has similarly been transferred to terrorist operations. Such efforts have included initiatives geared towards the derivation of early warning systems to detect the possibility of a terrorist attack. However, this role has also been expanded to security operations enhancement as well as establishing emergency medical teams. Besides, they have been involved in the establishment and implementation of local critical incident plans essential in the evaluation of the various waves of domestic and global terrorism (). However, the successful management of terrorist scenes requires that the local police work in close collaboration with state and federal agencies. Although numerous precautionary measures have been undertaken to prevent terrorist attacks similar to 9/11, the possibility of another attack, either by a foreign or domestic organization can not be ruled. As witnessed in 2001, such deadly attacks cause unprecedented trauma on those involved or their relatives. Thus, the local law enforcement agencies have to work closely with the local leaderships and the community in general in ensuring that such individuals recover from post-terrorist trauma. This could involve adopting effective strategies to alleviate the fear of potential attacks in future. In addition, the local police have to brace themselves with the complex security expectations that the affected community may place, including the provision of information and other extra services (Lyons, 2002). Besides the maintenance of manpower skilled in handling various terrorist challenges, local law jurisdictions have the responsibility of availing the resources necessary to implement antiterrorism and counterterrorism initiatives. Indeed, the reallocation of existing resources as well as the identification of new ones goes a long way in improving the security-preparedness of state and local officials (Sauter and Carafano, 2005). Such resources have been deployed to upgrade the capabilities of old security units in addition to establishing new ones. However, majority of the state and local authorities have increasingly faced numerous counterterrorism budget constrains which have posed as significant obstacles in the initiatives aimed at scaling up security measures. A number of these security initiatives have been funded by the federal government. Notably, the establishment of the Department of Homeland Security was aimed at consolidating most of the federal aid inclined to homeland security within the new department under the Office of State and Local Government Coordination and Preparedness (Sauter and Carafano, 2005, p. 64). Some of the activities currently funded include the provision of equipment as well as training of officers on domestic counterterrorist procedures and activities. Nevertheless, the limited funds availed have sometimes precipitated a reduction of existing security functions, for instance, redirecting local intelligence fraternity from the traditional role of unraveling organized crime to that of countering terrorist activity. Conclusion. Although relative calm has been witnessed since the 2001 attacks on American soil, the fight against terrorism is far from over. This calls for concerted efforts amongst all the stakeholders involved. Based on past experience, the local law enforcement agencies can indeed play a pivotal role in the antiterrorism and counterterrorism initiatives. These not only include the initiation of preventive strategies, but also extend to prompt response during actual attacks, as well trauma management. However, various factors continue to present insurmountable challenges in the realization of this noble mission. Particularly, a significant number of local law enforcement agencies still grapple with the reality of maintaining a balance between the fight against terrorism on the one hand and deterrence, and prevention of other crimes on the other. In essence therefore, greater federal support and cooperation is essential in supplementing the efforts of local law enforcement agencies.

Staffing Organizations-Part 1 Essay Example | Topics and Well Written Essays - 1000 words

Staffing Organizations-Part 1 - Essay Example Be clear. Be polite. Know people’s names, and use them. Recognize that everyone has a life outside work. Show sensitivity, be accommodating, and don’t pry†Ã‚  (Fox, 2012). The employees should be told how they are to address those in authority. The names should be said clearly and slowly during introduction sessions with new workers so that they recognize the correct pronunciation. Spelling the name would not hurt and will only help. Follow these rules to maintain harmonious relations with the staff: keep an even tone while talking, as tone plays an important role in communication. Correcting mistakes, one of the best ways to help employees reach their potential, can be done very politely and in a private space. Shouting at people, even those of them who deserve it, is infrequently effective. Try maximum as to provide clear directions. Nobody is perfect and this just opens room for even the authoritarians to commit errors, which requires them to own up to their mi stakes. If someone else is responsible for a mistake, the error should not be focused on more, rather the circumstances and solutions should be sought after. 2. Suggest ways in which you can avoid claims of disparate treatment. Human Resource Departments require handling circumstances efficiently with similar treatment of every employee in order to avoid discrimination under human rights and further federal discrimination laws covering various elements such as age and disabilities. Follow a detailed process of documentation as well as keep a checklist to avoid bias complaints in the industry. Disparate treatment care for employees should be provided less positively based on religious views, age, sex, race, national identity or ethnicity. An outline of discrimination of laws in the US would lead to an illegal execution of lawsuit that can provide the courts with a reason to allow a worker on disparate treatment. If some employees are warned before termination while others are not, bu siness shows weakness under discrimination laws and disparate treatment. 3. Identify the type of external influences that could hinder staffing and how you would address  them. Staffing procedures are very important to any institution, as they determine the value of workers. Many internal issues influence the staffing procedure along with external issues.  If workers are to perform well, certain actions need to be taken to ensure calm and planned work surroundings.  Ã¢â‚¬Å"In the staffing organizations model, staffing system management is needed to provide direction and control for the staffing system components and external influences.   Essential to that process is the concept of business ethics.   Ethical practices seek to raise ethical expectations, encourage ethics discussions, encourage ethical decision making, and prevent and/or identify misconduct†Ã‚  (Staffing Organizations, n.d.). Some of the major external issues that could hinder staffing include the foll owing: Micro-management Poor leadership Low compensation Not enough training Little appreciation 4. Create a plan that you can use to deal with employee shortages and surpluses. The biggest labor problem that a small business owner would confront is definitely that

Qualitative analysis of FedEx and UPS Essay Example | Topics and Well Written Essays - 2750 words

Qualitative analysis of FedEx and UPS - Essay Example Qualitative analysis of FedEx and UPS. In this report, the performance of both the companies is reviewed in terms of management structures, business operations, work culture, company’s mission and vision statements, responsibility towards the environment and community, strategic moves, ability of facing the challenges and strategies implemented to gain competitive edge. With the help of these factors, worthwhile information has been gained that provided sufficient data about making a wise verdict about investment. FedEx supersedes UPS UPS has been the market leader in the industry for decades but it faced strong competition from FedEx’s e-commerce strategy that revolutionized the way in which packages, letters and other items are delivered worldwide. FedEx developed the concept of highly efficient and valuable logistics and delivery system so that the customers are provided easy access to the details of their packages. UPS introduced an innovative service â€Å"Supply Chain Logistics Services† to regain its lost market share from FedEx. Both corporations are always in the state of tug of war and try to supersede other by exceeding the expectation level of customers. FedEx shares are attractive than UPS FedEx management structure along with other aspects of business operations highlight that the organization has an integrated and well-developed logistics system supported by flexible and innovative work culture which will ensure that the company is able to sustain its position in the market for long time. Since FedEx has a bright outlook, the company should purchase its shares and reap the benefits of investing the capital in a profitable stock. FedEx versus UPS (Delivery and Logistics Industry) The delivery and logistics industry is growing by leaps and bounds and customers these days are looking for the companies that can provide the fastest delivery of parcels, packages, documents and goods around the world. As a result of the emergence of Internet technology, the players of this industry have started their online businesses so that the customers can have access to detailed information about the status of their orders with utmost ease. Businesses that have an online presence are gaining many customers worldwide. Customers are becoming knowledgeable and they search for websites for any organization they come across, hence having an online presence such as the organization’s website is extremely important for all organizations. Shopping or having online services is easy and convenient for the customers and hence some customers prefer online shopping to a very large extent. In today’s world, the logistics world has become popular and an integral part of many corporations as they allow them to undertake their global transactions easily and conveniently (Ellis, 2010). Every player in the respective industry has received huge amount of popularity and there is a lot of publicity about the attitude of the indus try towards the efficient working systems in the sector so that they can provide quick service to the customers. The players have even taken considerable steps for highlighting the fulfillment of their Corporate Social Responsibility (CSR) promises that are proving to be beneficial for the society as a whole (Li et al., 2006). Becoming an organization that is socially responsible is extremely important in the business world today as customers develop a positive image for the organization that has corporate social responsibility in them. Brief Background of FedEx and UPS Frederick W. Smith started the Federal

Knolege creation Essay Example | Topics and Well Written Essays - 1000 words

Knolege creation - Essay Example Modern day business research has become restricted to what Tranfield and Starkey refer to as ‘academic fundamentalism’ ( 1998, page 350) . The research concentrates on the theoretical and has little on no practical value for business, but is published purely for selfish reasons, as a means of career enhancement. Their findings are ignored by real business practitioners and read instead the works of management gurus such as Jack and Suzy Welch’s ‘Winning: The Ultimate Business How-to Book’ ( 2005) in order to discover how best to manage their companies. The usual image of a researcher is someone in a flapping white coat, standing in a laboratory surrounded by flasks, retorts and bottles trying to find a new solution to a medical or chemical problem. It is difficult to imagine what a ‘business school researcher’ must look like. It seems to me that the most advantageous future of business schools would be an amalgam of the best of academics and or practise, as described by Starkey and Tempest (2008, pp. ... There is, as always, a need for people trained in the basics of finance , in accounting , human resources and so on, and some people will always stay at these levels. . Managers and, even more so, business leaders require knowledge of these fundamentals of good business, but other things are needed too, such as psychology or philosophy. In mid-level business schools such studies can be provided, and be financed by a variety of sources – government grants, student fees as well as obtaining funds from business backers. If actually receiving funds from businesses their research is more likely to the real needs of business. The economy is going through difficulties worldwide, and this includes the economies of education. All around the globe, if not now, very soon, government funding will be reduced or cut completely. How will the business schools survive? A few perhaps could concentrate their resources and limit themselves to niche aspects of business studies. Failure to do this might result in them becoming merely trade schools. Other schools could turn their resources to promoting environmentally sustainable and profitable businesses, and yet more could set their sights on international co-operation and management. The remainder could specialize upon socially responsible business management in societies that are nevertheless capitalistic. The non-monetary connections between the academic world and that of business could be increased if there were individuals prepared to move more often, an dif this were made easier – from business to academia, from academia to government, from politics to academia. This would result in a combination of academic research and better work place practise.

Censorship of Artistic Freedom Essay Example | Topics and Well Written Essays - 750 words

Censorship of Artistic Freedom - Essay Example This was done on the eve of the Iraq war. Two of the largest radio stations were outraged by the comment and felt that it was disrespectful to the President, the troops and their listeners (Williamson par 4). In support of the Dixies, Simon Renshaw, the group’s manager, testified in a congressional committee hearing on the radio industry, and stated that the constitutional rights of the group have been abused. He added further that the "artistic freedom, cultural enlightenment and political discourse had been undermined† (Williamson par 16). Censorship is defined as â€Å"the suppression or proscription of speech or writing that is deemed obscene, indecent, or unduly controversial† (The Free Dictionary par 1). Censorship has been around since 443 B.C., during the time of the Roman Empire. Ever since, it has already been part of several societies. The case of the Dixie Chicks is an illustration of how divisive the issue of censorship of the arts is. Since art cover s a wide array of subjects, it can touch on topics which may be offensive to some but acceptable to others. Politics, religion and social issues are some of the most controversial matters that art may portray. And this is where the problem of censorship begins. One of the main arguments presented with regard to censorship of the arts is the need to preserve the moral values of a nation (The Gemini Geek). The proponents of censorship argue that it will protect the public from violence or demoralization. Some people believe that censorship protects the youth from offensive or illicit forms of art. However, one thinks that the more you censor these things, the more the young will be encouraged to find ways to get hold of them. Censorship makes it more exciting for the young to avail of these forms of art. They will be more interested in materials which are banned. The arousal of emotions is greatly increased. Another reason why some people are pushing for the censorship of the arts is that they view art as an effective tool in arousing doubts and emotions on certain issues. This was true in the case of the Dixie Chicks. Maine’s comment was a political stand about the Iraq war. The government was probably afraid that it might bring about an upheaval against the administration’s decision to launch a war against Iraq. Art is deemed to have the power to influence people, especially the youth, who could easily be swayed. Censorship is founded on the belief that it is the government’s responsibility to mold the individual (The Free Dictionary par 3). One believes though that there are certain limitations to this perceived duty of the government. There is a very thin line which divides censorship and the Fifth Amendment. It is one’s view that any form of censorship is a violation of the Fifth Amendment; therefore, it must not be allowed. Art censorship should not be misconstrued as an activity protecting people. Censorship aims to manipulate people. It belittles an individual’s capacity to decide what is good and bad for him or her. Every person has a right to know what is going on in a society, and if art is one way of disseminating such information, then so be it. Censorship â€Å"dumb down the population† (The Gemini Geek par 12). Especially during the times of political or social crisis, like the Iraq war, no one should be prevented from voicing their opinions, whether they are expressed through a painting, a speech, a comment, a sculpture, or a piece of music. People are fuming mad if their freedom of speech is curtailed. This is no different when the freedom of expression through art is restricted through censorship. Every individual is

Management Essay Example | Topics and Well Written Essays - 1750 words - 3

Management - Essay Example Refreezing is about eh stabling the change process. Mainly the organization looks to complete the refreezing stage through organizational norms, culture and structures (Carnall, 1994, p. 351). Organizational Level One of the most famous analytical models that describe the process of change at an organizational level has been developed by Harold J. Leavitt. According to Leavitt organizations are like multivariate systems that have four most important variables such as the structure, goal, technology and players (Moore, 1963, p. 141). According to Leavitt structure is the structure of authority, communication and responsibility and work relations. The players are the employees of the organization; Technology is the techniques and equipments that are used by the players or employees of an organization to achieve desired organizational goal. Leavitt considered goal as â€Å"la raison d’etre† of an organization. Leavitt believed that organizational goal is the rationale that complements the functioning and the existence of the organization. Leavitt believed that these variables lead to organizational change. The core concept model was represented by the strong relation and interdependence between the four variables leading to main consequences: One of the variables can be modified to inflict desirable changes in the other type of variable. The change of one variable may quite possibly lead to some unwanted and unexpected changes in the other variables (Ridley, 2008, p. 301). Researchers related to the field of organizational science and psychology however felt that the theory proposed by Lewin was a little dispersed and may require some modification so that the organizational... The study has been conducted in order to analyze the process of organizational change and development. Organization change can be defined as a transformation phase than an organization goes through when the structure and strategies of an organization is altered. The study looks to describe in the modern day business environment an organization has to go through a process of change not only to gain competitive advantage but also for ht mere survival. The study shows the role of the managers as a change agent. Organizational development can be defined as the answer to the organizational that is conducted to modify the norms, values and attitudes and structure of an organization. There are several inadequate processes of organizational change and development. Some of the essential factors need to be monitored before implanting organizational change within the firm. The present study looks to provide a brief over view of the organizational change and development process. During the course of study organizational change from and individual and organizational perspective has been analyzed. Theoretical and analytical models such as the Lewin’s three sate model, Harold J. Leavitt model of change and also model suggested by model suggested that Jeanne Watson, Ronald Lippit and Bruce Westley; which also happens to be a modified version of the three stage model proposed by Lewin has been presented. Also the process of organizational change implementation has been provided.

The Arrest Of Vessels Has Long Proven To Be A Controversial Exercise Essay

The Arrest Of Vessels Has Long Proven To Be A Controversial Exercise In The Law Of England And Wales - Essay Example Conclusion 6. Reflective review 7. Bibliography 1. Introduction a) Synopsis Pre-judgement security of claims and post-judgement execution of a suit are of importance in maritime law of any country. In both cases, it is the maritime creditor who is at the receiving end with concerns about the fulfilment of the credit extended to the debtor, as normally, most ships are credited and it is the concern of the creditor to realize the debt amount from the debtor. The concerns of the creditor become manifold when the debtor and the property under debt from the creditor are under litigation in the purview of the concerned admiralty law of the state. This calls for a study of the relevant processes and procedures involving the application of the international maritime laws to identify and evaluate the available methods and impact of the laws on the interests of the creditor and also the other related stakeholders of the ship1. Admiralty law derived from English law and the international mariti me law have relevant sections that state the process and procedures for the arrest of vessels, the ship owner and the ship which will be studied and which will be useful to understand the process of arrests, the ways in which the pre-judgement is carried to ensure that post-judgment is enabled after the suit is accepted and the litigations of the ship owners, creditors, sister ships, and also the issue of payment to the plaintiff and any other claimant of the property of the ship owner is carried with this knowledge. The Arrest Convention of 19522 and the ratified Arrest Convention of 19993,4,5,6 along with the Supreme Court Act 1981, at sect. 20(2)7 and sect. 218(1) will be studied to understand the probable scope and litigations arising out of the arrest of vessels as per the Admiralty law while considering its jurisdiction. This knowledge is used to suggest useful recommendations that can be practically implemented within the ambit of the English jurisdiction. The following secti ons discuss the aims and objectives of the paper, followed by a literature review of the laws of Admiralty, International Maritime Law, and the procedures for arrest, conflicts arising out of the etc. The research is commissioned by The British Shipowners' Federation and the report is targeted at outlining the effectiveness of arrest procedures in the UK and the possibilities for future reforms within the scope of international maritime law. b) Aims and objectives Aims- The aims of the research are to prepare a report for the British Shipowners’ Federation by: Exploring the literature available Admiralty Law and International Maritime Law based on English Law to develop critical competence of the information available and to reflect upon it Identify and evaluate the procedures for arrest of vessels in the British Admiralty Law and any conflicts with maritime laws of other countries Provide evidence for action research and need for critical reflection to recommend improvements to the Admiralty Law Objectives- To explore the different laws existing in relation to the arrest of vessels in the UK To identify any deviations in the British Admiralty Law from those of other countries that distinguishes between the procedures for vessel arrest To understand how the deviations in the laws concerning arrest of vessel impact the creditor or the ship owner To reflect upon the impact of the applicability of laws of the different countries on vessel arrest To plan and design a reflective learning report to improve

September 11, 2001, was a day this country will never forget Essay

September 11, 2001, was a day this country will never forget - Essay Example Suddenly, my grandpa emerged from the drawing room and cried out, â€Å"Hey, come inside and see what’s happening on the TV †¦ An aircraft has collided with one of the Twin Towers in New York!† Hearing this, we went running to the drawing room to see the television. And that is how I witnessed the September 11 attacks. At first, we thought that it was an accident. But as soon as another jet airliner collided with the South Tower, we understood that our country had been attacked. The September 11 attacks had profound immediate effects like anger, fear, and astonishment, which loomed over each and every citizen of the United States. The wave of anger and urge to serve Soon after the hijacked airplanes collided with the Twin towers, the structure began to collapse. I saw the horrible footage of the towers going down in smoke through the live telecast by CNN on the television. I was just trying to understand that what could have happened to the innocent people who were trapped inside. The immediate effect on me was anger. I was angry to see so many of my own people being killed in that atrocious way. I decided at once that I would take part in the rescue and relief operation. Later, I participated in the blood donation camps. Moreover, I made monetary contributions to the families of the victims of the attack through the organizations like Coalition of 9/11 Families. The fear about air travel Also, there was a short lived feeling of fear in me after I witnessed the September 11 attacks. Although this was not a sign of having strong character, I was frightened as I thought about hijackers. At the night, I had a nightmare that I was trapped in an airplane, which had been hijacked by terrorists. Since we frequently take flights to go to different cities and places, the specter of hijacking was really appalling. In the weeks following the September 11 attacks, I was shocked as I came to know that an ATC Zero condition had been established right after the terrorist attacks. Immediately after those attacks, all the airspace of North America had been closed and thousands of air passengers had been stranded in the different airports. I had never heard of such things happening before. Astonishment due to government response Besides anger and fear, another effect of the September 11 attacks on me was astonishment. I was bewildered to know that how the Bush administration had initially responded to the event. In March 2002, an article written by Francie Grace had been published via the CBS News website. In the article, Grace wrote, â€Å"President Bush had established a ‘shadow government’, moving dozens of senior civilian managers to secret underground locations outside Washington to ensure that the federal government could survive a devastating terrorist attack on the nation’s capital†. President Bush had taken this step in September, 2001 just after the terrorist attacks took place. However, the nation, i ncluding the powerful US Congress, came to know about it only after a period of almost half a year! I was filled with astonishment as I reflected on the practice of secrecy by the government. It was so strange indeed that such a secretive and agile machinery had actually failed to prevent the September 11 attacks. Conclusion In conclusion, I would like to state that the September 11 attacks on the Twin Towers and Pentagon changed the lives of each and every American. The effects of the attacks manifested as feelings of anger, fear, and

International Strategy of Audi Assignment Example | Topics and Well Written Essays - 4500 words

International Strategy of Audi - Assignment Example Globalization has provided avenues for growth the world over. Unlike earlier times when the local companies/ manufacturers were favored over ‘outsiders’, globalization has made this practice redundant in almost all major economies, as far as legal provisions are concerned. Therefore companies are quick to respond to the situation. Now the moot question is ‘which strategy to opt for, while entering the International arena. In general the strategies could be categorized as; 1. A multi domestic strategy 2. A global or international strategy 3. A transnational strategy A multi domestic strategy enables individual subsidiaries of a multinational firm to compete independently in different domestic markets. The multinational headquarters coordinates financial controls and major marketing policies, and may centralize some R&D and component production. Otherwise subsidiary behaves like a strategic business unit that is expected to contribute earnings and growth proportionate to the market opportunity. In this strategy, resources are dispersed throughout the various countries where the firm is doing the business, decision-making authority is pushed down to the local level, and each business unit is allowed to customize products and market offerings to specific needs. The corporation as a whole foregoes the benefits that could be derived from centralization and coordination of diverse activities. Global strategy seeks competitive advantage with strategic moves that are highly interdependent across countries. This strategy involves a high degree of concentration of resources and capabilities in the central office and centralization of authority in order to exploit potential scale and learning economies. These moves include most or all of the following: A standardized core product that exploits or creates homogenous tastes or performance requirements, Significant participation in all major country markets to build volume, A concentration of value-creating activities such as R&D and manufacturing in a few countries, and A coherent competitive strategy that pits the worldwide capabilities of the business against the competition. In transnational strategy a company often enters into strategic alliances with their customers, suppliers, and other business partners to save time and capital. Such alliances when they become long-term partnerships may bring to the firm specialized competencies, relatively stable and sophisticated market outlets that help in honing its products and services, or stable and flexible supply sources. In such a strategy, nearly all value-adding activities are managed from a global perspective without reference to national borders. This results in a virtual corporation, consisting of several independent firms that collaborate to bring products or services to

English Composition Phase 4 Essay Example for Free

English Composition Phase 4 Essay The essay is â€Å"formatted on a paper which is 8. 5 x 11 inches in size† (Driscoll, 2007). The margin on top, bottom, left, and right is set to one inch (Driscoll, 2007). It should have a title page which consists of the following: â€Å"a running head for publication, title, byline, as well as, affiliation† (Driscoll, 2007). The page numbers are â€Å"written in the upper right-hand corner of each page† (Driscoll, 2007). Abstracts, headings, and visuals should be made available as well (Driscoll, 2007). Components of an APA Paper  The following are the components of an APA paper: â€Å"1) name of author; 2) date of publication; 3) title; and 4) publication information† (Minnesota School of Business, 2006). With regards to that name of the author, the last name is written first followed by a comma and the initials of the first and middle name (if middle name is provided), but if the work has no author indicated in it, place the title instead and then the date, and if authors indicated are more than three, state the first author’s name and followed by this: â€Å"et. l. † (Minnesota School of Business, 2006). Moreover, with regards to the date of publication, specify the year; however, if there is no date indicated, just place â€Å"n. d. † (Minnesota School of Business, 2006). Furthermore, with regards to the title, just write it as is whether it is a book, journal, or a magazine (Minnesota School of Business, 2006). Finally, with regards to the â€Å"publication information†: if the reference is a book, then the place of publication, as well as, the publisher should be included; if it is a periodical then include the place of publication, the publisher, the volume number, the issue number, as well as, the pages; and if it is a website then indicate the website address (Minnesota School of Business, 2006).

Television Is A Type Of Communication System Media Essay

Television Is A Type Of Communication System Media Essay A unbridgabale gap has come in human and TV . There are so many channels to enjoy.It has presented or telecasted of every door to door customs and traditional as well as international events .Television helps us get updates what happened around the world.we are able to see all small movement happened around us.It presents a small view of our society.On this we can watch live events like cricket ,functional etc.It has great deals now -a -days with mass and media .It has been proved through TV that mass need every update at every movement of their life.It has been a grand source of mass communication.TV what we think it has been a most common source of information and entertainment for people and it has knocked out every source of information. Moreover ,television is a great source of getting jobs, as a carrier maker,personality,enhanchment and much more.TV is known as an idiot box by some people but it not an idiot box .If we use it through a knowledge of science, discovery ,arts ,history and some related channel. It depends on the person how he use it and to what extent he is using it.Without TV we can not imagine our life because it provides us information at every moment of life and every a single movement of our society.TV is a great source of mass media .Media is a great powerful source of public and it can fulfill peoples needs .Now-a-days so many TV Channels are providing their expeditions to all,The socities or groups of society members .They try to catch videos of people and broadcast to all over the world to approach their demands to the governing bodies.As a result we see everday on television govt.come to take some implements on some matters through these sort of news or spicy matters. Without TV we are unable to get updates about what happening around the world.Through television companies are advertising their product .It avoids kids from doing social things they dont spend much time playing outdoor games rather they just spend time seeing them on TV .well and the most important ,if u sit in front of TV the whole day youll definitely get fat .its a fact.Today the kids are mostly interested in watching cartoons which involve so much actions and violence .It imprints a bad impact on childrens.If we see our present we think on programs that made for childrens .programs or serials that designed for childrens more often contain violence than adult TV. we always heard the thoughts of our parents ,neighbourhood ,many people that children are always infront of television watching game,cartoon,TV serials ,cricket match ,geographical channel etc. Childrens ,students they properly do not focus toward their studies .they always dis-obeying their parents.the problem is that t hey only watch cartoons ,movie ,songs and so on.The dont watch TV news which more useful for them to increase their general knowledge. Childrens spend max. time infront of television.Television can be a very useful academics.The television programmes are used to develop listening skills,learning skills.Now Lets talk about merits and de-merits of television TV HELPFUL TO PEOPLE: TV provides : Knowledge of outside world Good programs of science ,medicine arts Entertainment to the old Language practice for non-native speakers. SERIOUS DISADVANTAGES OF TV: People watch TV for 6hrs.a day Children watch TV more than studying sleeping TVs can influence negative sense TV CAUSES POOR CONCENTARTION : Childrens studies suffer Makes people dissatisfied ; Life becomes boring Becomes more real than reality. VIOLENCE ON SCREEN AFFECTS CHILDREN: Children watch: Murders on TV Violence fights People get excited PEOPLE GET ADDICTED TO TV: Most negative effect of TV- People get addicted Powerful need to watch TV TVs addication is like drug addiction. .so many people have have fallen into the trap of believing tv is the best entertainment there is, but for a little extra you get loads more out of books.And it all comes down to imagination.somedays books are so so much better than tv,you can really get engrossed in them and theres such as lot to gain from them.Before a child is fourteen years old,he or she views eleven thousand murders on the tube.He or she beings to belive that there is nothing strange about fights ,killings and other kinds of violence .Many studies show that people more violent after certain programmes.They may even do things that they saw in a violent show.The most negative effect of the boob-tube might be people addication to it .People often feel a strange and powerful need to watch television even when thy dont enjoy it .Addication to a television screen is similar to drug or alcohol addiction.People almost never belive they are addicted

Does Britain Have an Underclass?

Does Britain Have an Underclass? What is an underclass and does it exist in Britain today? The idea of the existence of an underclass isn’t by any means new. Charles Murray is perhaps the best known researcher who has studied the underclass both in the US and Britain. Murray arrived in Britain in 1989 from the US where he suggested that a huge underclass had already emerged and he wanted to compare Britain to the US. He described in his 1990 paper â€Å"the Emerging British Underclass† that it was spreading â€Å"like a plague through our social fabric†, concluding that Britain does indeed have an underclass and predicting that by the year 2000 it would have grown to dramatic proportions. This essay shall examine the theory of underclass by Charles Murray and some alternative opinions by his critics in order to exemplify what a complex subject the underclass is. Murray’s prediction of an existing and indeed expanding underclass will also be examined. It is impossible to examine the concept of underclass without looking at an example of class theory of which there are many. Just one has been selected, that of Runciman (1990). He suggests that there are seven classes in British society the upper class, three middle classes (upper, middle and lower) two working classes (skilled and unskilled) and an underclass. Runciman describes the underclass as those who are â€Å"excluded from the labour market entirely† (cited in Marshall, 1997). This could be because of disability, being in debt, or through lack of skill and are highly likely to be women or/and in the ethnic minorities. These are not causal factors. The main feature of the underclass is long term unemployment. Murray (1990) agrees that long term unemployment and it’s increase is the cause of the underclass along with the rise of single parenthood. Welfare benefits are too easily available for these groups he argues, thereby creating a â€Å"culture of dependency†. Murray’s definition of â€Å"underclass† is not concerned with the degree of poverty but a type of poverty and supports the view that the underclass are defined by their behaviour. They devalue the work ethic and are often associated with anti social behaviour and crime. He argues that the provision of welfare benefits for single parents have contributed towards the decline of the traditional nuclear family. Murray focuses on illegitimacy seeing it as a different â€Å"problem† from divorce, separation or widowhood. He sees that children who have only ever known one parent from birth are more likely to be in the underclass than those who have, at some point, experienced having two parents. He co ncluded that illegitimacy was more common in households that were poor than rich and also in white families more than black or Asian (although he doesn’t see â€Å"race† or ethnicity, or gender as a contributory factor). He makes a distinction between the short term unemployed and those who are long term â€Å"economically inactive†. The reliance on benefits and devaluation of work perpetuates from generation to generation, thereby forming early socialisation into the counter-culture referred to as the â€Å"underclass†. The class theory of Runciman and the meaning of underclass according to Murray are not the only theories in existence. The complexity of it means one fixed definition cannot be attributed to it. Critics of Murray suggest that there is a tendency in his work to blame the underclass themselves, whereas societal factors need to be considered. Glasgow (1980) argues that the economy has failed to provide equal opportunities. Inequalities mean that some groups are excluded. Field (1989) blames the Thatcher government for rewarding the rich and punishing the poor and suggests that social problems are interconnected. One particular part of Murray’s theory that has attracted criticism is the focus on illegitimate1 children. Brown (cited in Lone Parent Families, Ed: Donnellan, 2004) argues that it is unfair to label illegitimate children as being in the â€Å"underclass†. In many cases of divorce or separation, the absent parent doesn’t contribute financially at all or con tributes very little, thereby placing their child and former partner amongst the groups that are not so well off . Statistics have shown that single parenthood has risen in Britain supporting Murray’s prediction. Britain has the highest rate of teenage pregnancies in Western Europe, the second highest in the world. The figures for the number of illegitimate children in 1988 in Britain was 25.6%. The 2001 census showed that as many as one in four children are being raised in a single parent family. 90% of single parents are women. Single teenage parents are most likely to be amongst the poorest. Child care facilities are expensive and working hours may not be flexible. Studies have shown that if they do find work they may start at the very bottom of the ladder in part time or temporary positions with few benefits, perhaps only earning slightly more than they would on benefits. If they do try and get themselves out of hardship, it would prove incredibly difficult. Finding work does not necessarily mean that someone will be out of poverty. Murray fails to mention the elderly, often seen in Britain as outside of mainstream society, despite what their position was during their working life. Field (1989) cites the underclass as consisting of single parents, the long term unemployed and the frail, elderly pensioner. Many critics of Murray argue that income and wealth need to be equal to give the elderly better lives. Efforts have been made such as free eye tests, free television license and winter fuel payments. However, this help is not available to all pensioners and those in social policy would like to see a return to a link between pensions and earnings (which was abolished in 1980) which would help lift the elderly out of poverty (source: the Joseph Rowntree Foundation website). Government policies have been implemented to try and alleviate problems. Charles Murray eventually stopped providing Government with possible policies because of pessimism about their capabilities to change things. Figures for February 2006 showed that the employment rate was 74.5% but this figure was down by 0.4% over the year. 51% of those unemployed were women. However, the number of job vacancies had decreased. Those taking part in Government schemes such as the New Deal are not included in unemployment figures. Critics suggest that the Government create these schemes so that unemployment figures drop but putting people into poorly paid work will not lift them out of the underclass. Preston (2005) emphasises that the benefit system for those not working is inadequate and often inaccessible (for example to asylum seeker families) so therefore doesn’t provide the security Murray suggests it does. It is impossible to give an adequate definition of what the underclass is as it is very much a disputed concept. Ideas of what the underclass actually is have been mentioned here, notably Murray who suggests that the British underclass is a subculture in itself and tends to blame the people within it rather than societal circumstances. Critics blame inequalities in education, job opportunities, housing and so on. It can be concluded that there are sections of society that could be termed the â€Å"underclass†, desperately needing Government to create policies to help them out of poverty and that those outside the mainstream society are growing asylum seeker families are certainly excluded from mainstream education and a chance to work adding to those living in poverty in this country. In this respect, Murray was right in that those living in poverty has grown. Social scientists and policy makers however do not always agree on who actually makes up the â€Å"underclass† . Word count: 1252 References Brown J (2004) Quoted in Lone Parent Families Ed: Donnellan, Scotland, Independence Educational publishers Field, F , (1989) Losing out: The Emergence of Britain’s Underclass, Oxford, Blackwell Marshall G (1997) Social class and underclass in Britain and the USA (an essay from Social Differences and Divisions Ed: Braham P Janes L (2002) Oxford, Blackwell in association with the Open University) Murray C (1990) The Emerging British Underclass cited in Morris L (1993) Dangerous classes, London, Routledge Preston G, (2005) Quoted in Child Poverty Action Group Manifesto: Ten Steps to a Society Free of Child Poverty, CPAG (white paper) Internet source Joseph Rowntree Foundation (online) Social Exclusion Unit: Breaking the Cycle: Taking Stock of Priorities for the Future, Office of the Deputy Prime Minister, 2004 Internet source

Comparing the Themes of Vincenzio Bellini’s Norma and Euripedes Medea

Comparing the Themes of Vincenzio Bellini’s Norma and Euripedes' Medea Vincenzio Bellini’s opera Norma is considered by many to be a reworking of Euripedes' classic Greek tragedy Medea. Both plots have many identical elements of Greek tragedy such as a chorus, unity of location, and a human decision and action culminating in tragedy. Richard Wagner greatly admired Greek tragedies, believing them to be â€Å"The highest point ever reached in human creative achievement†¦Ã¢â‚¬  (Wagner 1). In his essay Theories of Art, Wagner gives five reasons for this â€Å"artistic perfection:† 1. It represented a successful combination of the arts-- poetry, drama, costumes, mime, music, dance and song-- and as such had greater scope and expressive powers than any of the arts alone. 2. It took its subject matter from myth, which illuminates the human experience in universal terms. (â€Å"The myth is true for all times.† (Wagner 2)) 3. Both the content and the occasion of performance had religious significance. 4. It was a religion of humanism and a celebration of life, even in death. 5. The entire community took part. Medea also deals heavily with the themes of female jealousy, its capabilities, and infanticide, as does Norma. Norma exhibits not only the embodiment of these themes, but also exhibits Wagner’s theories of effectiveness of Greek tragedy, therefore qualifying Bellini’s opera to be as effective in portraying the classic ideals of Greek tragedy as its counterpart, Medea. Wagner believed that as time went on, Greek art slowly disintegrated, each individual art going a separate way, developing alone—instrumentals without words, poetry without music, drama without either, etc. He believed it further disintegrated with the introduction of Christiani... ...s; Medea; Trans. Rex Warner. The Harcourt Brace Anthology of Drama: Third Edition. Orlando: Harcourt, 2000. Georgousi, Fotini; Tragic Women: Plotting and Transgressing; Minnesota University Press; 2001. McIver, Barbara Basore, B.A., M.A.; Good Girls, Bad Girls and Heroines; Models from Myth; University of Akansas Press; 1968. Plunka, Gene A. Ed. Antonin Artaud and the Modern Theater; New Jersey: Associated UP, 1994. Romani, Felice; Norma (libretto) trans. Olcese, Stefano, 2000. Romani, Frederico; Alexandre Soumet and his Three Muses; Minnesota Opera Pubs. 2003. Schumacher, Claude and Brian Singleton. Eds. Artaud on Theatre; London: Methuen, 1989. Sferro, Nuccio; Norma Libretto Notes; Stanford University Press, 2000. Wagner, Richard; Bellini: A Word in Season; trans. William Ashton Ellis; Wagner’s Prose Works Vol. 8 pp. 67-69, 1899.

The Poem Girl by Jamaica Kincaid Essay -- Poetry, Poem, Jamaica Kincai

The poem "Girl" by author Jamaica Kincaid shows love and family togetherness by creating microcosmic images of the way mothers raise their children in order to survive. Upon closer examination, the reader sees that the text is a string of images in Westerner Caribbean family practices. Jamaica Kincaid has taken common advice that daughters are constantly hearing from their mothers and tied them into a series of commands that a mother uses to prevent her daughter from turning into "the slut that she is so bent on becoming" (380). But they are more than commands; the phrases are a mother's way of ensuring that her daughter has the tools that she needs to survive as an adult. The fact that the mother takes the time to train the daughter in the proper ways for a lady to act in their time is indicative of their family love. The fact that there are so many rules and moral principles that are being passed to the daughter indicates that mother and daughter spend a lot of time together. The reader gets the impression that the advice that the mother gives her daughter has been passed down from many generations of women. The advice of the ages has enabled their daughters to endure hardships and to avoid making the same mistakes that they had made, such as planting okra far from the house because it attracts red ants. There were some women in the past that learned this lesson the hard way, and included it in the litany of advice for future generations. But "Girl" also shows the hostility and family dissension that the females suffer. The world of the women is not comprised solely of setting the table for tea or determining which day to wash the white clothes or the colored clothes; there is a darker side to their lives. The mot... ...ably performed tasks such as washing laundry on a rock, ironing her family's clothes, or cooking pumpkin fritters in very hot sweet oil. When I first read "Girl" I was amazed at how much work young women had to do in early 1900's. We can definitely say that the role of women has changed over the years in the United States. We do not have to do so many grueling tasks to get through our everyday life. Today, mothers teach their daughters to be more independent. Women in third world countries do not have the luxuries we do. They still have many rules that hold them back from being their own person. Works Cited Jones, Gertrude. Personal Interview. April 15, 2006. Paul. Ephesians 5:22-23. Life Application Study Bible. Jamaica Kincaid. Vanessa Pupello. Fall 1997. Emory University. April 15, 2006. http://www.english.emory.edu/Bahri/Kincaid.html

Anthropology notes

Clan becomes important 1922 â€Å"An account of native enterprise and Adventure in the Archipelagoes of Melanesian New Guinea. † BOOK Synoptic chart â€Å"†¦ to collect concrete data, and accordingly I took a village census, wrote down genealogies, drew up plans, and collected the terms of kinship. But all this remained dead material, which led no further into the understanding of real native mentality or behavior†¦ † (Malinowski, B. 1922) Verandah anthropologistMalinowski is saying in order to do real anthropological research, we need to be in the environment Participant-observation â€Å"Social anthropology began in the Trobriand Islands in 1914† o Leach, Edmund R. Armchair (at home) †+ Verandah (in a distant country – Rivers) †+ Participant Observation (observing and participating in everyday field settings – Malinowski, Evans-Pritchard) Malinowski – left England, not armchair Notes and Querries Tylor was thinking of developing Armchair o When most researchers were at home It kept changingAfter Malinowski, the notes and Querries book was viewed by other people He wanted to help people to make sure they are documenting things clearly There's a focus on what to collect, what cultural content Querries about â€Å"string† (p. 286) The process of doing anthropological fieldwork o The how of anthropology o There weren't too many other sources of guidance o People still needed guidance on what to collect If there is a yearly cycle, you can see the whole thing Evans-Pritchard Didn't think notes and querries was helpfulTheorizing culture o Video that we saw â€Å"it was soon clear that if I could gain a full understanding of the meaning of this word, I should have the key to Zande philosophy' (from the video Strange Beliefs) facts in themselves are meaningless â€Å"even an idiot can produce a new tact† o thing is to product a new idea relationship between theory and data o between theory and observation these two are linked one cannot study anything without the other â€Å"in social anthropology you are studying not Just as an observer but also as a articipant.You are not Just a member of the audience: you are also on the stage. To understand the Nuer you have to go to learn to think as a Nuer, to feel as a Nuer, in a kind of way to be a Nuer. And this can't be done by any kind of scientific technique. And this is why I think the anthropologist is in a peculiar position because he is trying to interpret what he sees, not Just with the head, but with his whole personality, with his heart as well. † (from video Strange Beliefs) Levy-Bruhl Primitive Mentality Anthropology notes Clan becomes important 1922 â€Å"An account of native enterprise and Adventure in the Archipelagoes of Melanesian New Guinea. † BOOK Synoptic chart â€Å"†¦ to collect concrete data, and accordingly I took a village census, wrote down genealogies, drew up plans, and collected the terms of kinship. But all this remained dead material, which led no further into the understanding of real native mentality or behavior†¦ † (Malinowski, B. 1922) Verandah anthropologistMalinowski is saying in order to do real anthropological research, we need to be in the environment Participant-observation â€Å"Social anthropology began in the Trobriand Islands in 1914† o Leach, Edmund R. Armchair (at home) †+ Verandah (in a distant country – Rivers) †+ Participant Observation (observing and participating in everyday field settings – Malinowski, Evans-Pritchard) Malinowski – left England, not armchair Notes and Querries Tylor was thinking of developing Armchair o When most researchers were at home It kept changingAfter Malinowski, the notes and Querries book was viewed by other people He wanted to help people to make sure they are documenting things clearly There's a focus on what to collect, what cultural content Querries about â€Å"string† (p. 286) The process of doing anthropological fieldwork o The how of anthropology o There weren't too many other sources of guidance o People still needed guidance on what to collect If there is a yearly cycle, you can see the whole thing Evans-Pritchard Didn't think notes and querries was helpfulTheorizing culture o Video that we saw â€Å"it was soon clear that if I could gain a full understanding of the meaning of this word, I should have the key to Zande philosophy' (from the video Strange Beliefs) facts in themselves are meaningless â€Å"even an idiot can produce a new tact† o thing is to product a new idea relationship between theory and data o between theory and observation these two are linked one cannot study anything without the other â€Å"in social anthropology you are studying not Just as an observer but also as a articipant.You are not Just a member of the audience: you are also on the stage. To understand the Nuer you have to go to learn to think as a Nuer, to feel as a Nuer, in a kind of way to be a Nuer. And this can't be done by any kind of scientific technique. And this is why I think the anthropologist is in a peculiar position because he is trying to interpret what he sees, not Just with the head, but with his whole personality, with his heart as well. † (from video Strange Beliefs) Levy-Bruhl Primitive Mentality

Belgium Cultural Analysis

I. Introduction II. Brief Discussion of Belgium’s relevant history III. Geographical Setting a. Location – between France (S) and Holland (N); Germany and Luxembourg (E); and North Sea (W) b. Climate – Belgium has temperate weather, warm in summer (May to September) and cool to cold in winter, with snow very likely. temperate; mild winters, cool summers; rainy, humid, cloudy c. d. Topography – The coastal region, extending about 16–48 km (10–30 mi) inland, consists of sand dunes, flat pasture land, and polders (land reclaimed from the sea and protected by dikes), and attains a maximum of 15 m (50 ft) above sea level. Eastward, this region gradually gives way to a gently rolling central plain, whose many fertile valleys are irrigated by an extensive network of canals and waterways. Altitudes in this region are about 60–180 m (200– 600 ft). The Ardennes, a heavily wooded plateau, is located in southeast Belgium and continues into France. It has an average altitude of about 460 m (1,500 ft) and reaches a maximum of 694 m (2,277 ft) at the Signal de Botrange, the country's highest point. Chief rivers are the Schelde (Scheldt, Escaut) and the Meuse (Maas), both of which rise in France, flow through Belgium, pass through the Netherlands, and empty into the North Sea. IV. Social Institutions a. Family i. The nuclear family – Belgians are among the happiest, most satisfied people in the world and among the least likely to leave their country. happiness is a safe and comfortable life shared with family and friends. Much of the Belgian culture revolves around their family. The Belgian family has remained very close-knit despite great changes in society due to industrialization. Most children have a strong sense of loyalty not only to their parents, but also to grandparents, siblings and cousins. The extended family has remained relatively close. It is not unusual for a family to live in the same neighborhood or even the same house throughout a lifetime. The average Belgian family size is 2. 9 people. ii. The extended family – The extended family has remained relatively close. It is not unusual for a family to live in the same neighborhood or even the same house throughout a lifetime. iii. Dynamics of the family . parental roles – parents in Belgium sent their children to preschool programs so that they could learn to become more independent and socially adept. Most Belgian children over age 2 attend these state-funded programs full-time. Belgian parents listed smaller classes and more physical education and music as desirable improvements. 2. Marriage and Courtship – Long marriage engagements are common, as is living together before or instead of marriage. Only civil marriages are legal, but many couples also have a religious ceremony. As you declare your wedding in Belgium, the first thing that you must do is to print two wedding invitations, one from the groom's family and the other from the bride's family. The invitations are a symbol of the union of the two families as well as the beginning of the new union. Following the ancient Belgium tradition the bride must walk up the isle to hand her mother a single flower which is followed by an embracing. After your marriage is over the bride presents the groom's mother a single flower and then the two of them embrace. This symbolizes the bride's acceptance of her new â€Å"mother† which is simply fantastic. Another noteworthy wedding feature in Belgium is that the bride must carry a specially embroidered handkerchief with her name on it. This is required as after your marriage celebration is over this handkerchief is framed and hung on the wall in a place of honor. There is more to add to this tradition. This very handkerchief is passed on to the next female member of the bride's family when she plans to get married. iv. Female/Male Roles – Fathers are ultimate decision makers. Mothers discipline and rule household matters v. Education 1. The role of education in society a. Primary b. Secondary c. Higher d. The structure of the educational system consists of pre school (3-6 years); six years of primary school and six years of secondary school. Belgium has two systems of education: the state system and the private (mostly Catholic) system. Education is free in both of these systems, and the curriculum is the same. There are four types of education: †¢General Secondary Education (ASO): general education; mostly theoretical that prepares students for higher education. †¢Art Secondary Education (KSO): Along with general subjects, students take visual arts, music, dance, drama, etc. A previous knowledge of the subject is required. †¢Professional Secondary Education (BSO): in this category students may choose from a selection of courses such a hairdressing, car mechanics, and sewing, among others. Students completing the 12th year level receive certificate of higher secondary education. This diploma is sufficient for higher specialized study: interpreting, architecture, technical engineering, pedagogy, etc. Only 16 17% of Belgian students graduate at this level. Education is considered very important in Belgium. Therefore standard are high and students take school very seriously. At Christmas and Easter schools are closed for two weeks. Carnaval and All Saints Day (Nov. 1) bring short breaks of a week each. Summer holidays (vacation) last from June 30 to September 1. 2. Literacy rates – 99% over 15 can read and write vi. Political System 1. Political Structure – federal parliamentary democracy under a constitutional monarchy 2. Political Parties – Flemish parties: Christian Democratic and Flemish or CDV [Marianne THYSSEN]; Dedecker List [Jean-Marie DEDECKER]; Flemish Liberals and Democrats or Open VLD [Bart SOMERS]; Groen! Mieke VOGELS] (formerly AGALEV, Flemish Greens); New Flemish Alliance or N-VA [Bart DE WEVER]; Social Liberal Party or SLP [Geert LAMBERT]; note – prior to 19 April 2008, known as Spirit; Social Progressive Alternative or SP. A [Caroline GENNEZ]; Vlaams Belang (Flemish Interest) or VB [Bruno VALKENIERS] Francophone parties: Ecolo (Francophone Greens) [Jean-Michel JAVAUX, Isabelle DURANT]; Humanist and Democratic Center or CDH [Joelle MILQUET]; National Front or FN [Daniel HUYGENS]; Reform Movement or MR [Didier REYNDERS]; Socialist Party or PS [Elio DI RUPO]; other minor parties 3. Stability of Government – Very Stable; Original member of EU and debt = 80% of GDP 4. Special Taxes – Expatriates in Belgium are generally regarded as Belgian tax residents and are therefore subject to Belgian income tax on their worldwide income. However, the Belgian authorities have encouraged multinationals to transfer foreign executives to Belgium by introducing special tax concessions to non-Belgians who are ‘temporarily’ working in the country. The tax concessions allow such expatriates to be treated as non-residents for tax purposes. The concessions do not apply to inheritance tax. To qualify for these special concessions, a number of factors are considered e. g. ‘does the employment contract specify a limited time? ’, ‘has the expatriate’s family moved? ’, ‘is the expatriate’s centre of economic and/or personal interest in Belgium? ’, ‘is the employment with a qualifying entity? ’. Under the special concessions: Only Belgian sourced income is taxable, including property income and dividend income, although total world-wide, earned income must be declared. Municipal taxes are payable at 7% of total income tax payable. There is no capital gains tax, except for certain types of sale of Belgian property. Expatriates who benefit from the non-residents special tax regime cannot invoke double taxation agreements because they only apply for the benefit of Belgian residents. 5. Role of Local Government – Each of the provinces has a council of 50 to 90 members elected for four-year terms by direct suffrage and empowered to legislate in matters of local concern. A governor, appointed by the king, is the highest executive officer in each province. There are 589 communes. Each municipality has a town council elected for a six-year term. The council elects an executive body called the board of aldermen. The head of the municipality is the burgomaster, who is appointed by the sovereign upon nomination by the town council. Recently, the number of municipalities has been greatly reduced through consolidation. vii. Legal System 1. Organization of judiciary system – The judiciary is an independent branch of government on an equal footing with the legislative and the executive branches. Minor offenses are dealt with by justices of the peace and police tribunals. More serious offenses and civil lawsuits are brought before district courts of first instance. Other district courts are commerce and labor tribunals. Verdicts rendered by these courts may be appealed before 5 regional courts of appeal or the 5 regional labor courts in Antwerp, Brussels, Ghent, Mons, and Liege. All offenses punishable by prison sentences of more than five years must be dealt with by the eleven courts of assize (one for each province and the city of Brussels), the only jury courts in Belgium. The highest courts are five civil and criminal courts of appeal and the supreme Court of Cassation. The latter's function is to verify that the law has been properly applied and interpreted. The constitutionality of legislation is the province of the Council of State, an advisory legal group. 2. Code, common, socialist, or Islamic law country? Belgian Civil Code 3. Participation in Patents, trademarks, other conventions – Yes viii. Social Organizations 1. Group behavior – 2. Social Classes – There is a relatively even distribution of wealth, with 5 to 6 percent living close to the poverty line. The majority of the population is middle class. The vast majority has equal opportunities for education and a professional life. There is a very inclusive social security system. 3. Clubs, Other organizations – Belgium hosts many international organizations and hundreds of lobbying-groups, but their presence has little direct impact on social life. The most influential organizations are the Catholic Church and its affiliates and social organizations related to the pillars, such as trade unions. 4. Race, Ethnicity, and Sub culture – The nation's cultural diversity has been enriched by international and local immigration. The high numbers of Flemish names in the south and Walloon names in the north indicate long time internal mobility. In the last hundred years the most important immigrant groups were Jews who form a sizable community in Antwerp; Poles, who came in the early 1930s and after the fall of communism; Italians (in the 1930s and 1950s); and North Africans and Turks, who arrived in the 1960s. There are many recent immigrants from other countries in the European Union as well as many expatriates working in or around European Union institutions and NATO headquarters. The percentage of noncitizens in the population is high at 15 percent nationally and 28 percent in Brussels. ix. Business customs and practices- Relationships & Communication. Although third-party introductions are not necessary, they often smooth the way. .  Regardless of how you are introduced, you must always be polite and well mannered. .  Belgians are careful and prudent so take time before they trust others, be they individuals or representatives of companies. .  Business dealings tend to be bureaucratic. There are many procedures and a great deal of paperwork.   Belgians are excellent linguists and many are sufficiently fluent to conduct meetings in English. .  Belgians prefer subtlety to directness, believing that subtlety is a reflection of intelligence. .  Although they are more direct in their communication than many cultures, if a response is too direct it may be seen as simplistic. .  They prefer communication to be logical and based on reason . Belgians of ten engage in long, critical discussions before reaching a decision so that they can be certain that they have considered all the alternatives.   They believe it is rude to be confrontational. Business Meeting Etiquette .  Appointments are necessary .  The person you are meeting will generally set the time for the meeting, usually mid morning or mid afternoon. .  Avoid scheduling meetings during July and August, which are prime vacation times; the week before Easter; and the week between Christmas and New Year. .  Everyone is expected to arrive on time .  Arriving late may brand you as unreliable. .  Meetings are formal .  First appointments are more socially than business oriented, as Belgians prefer to do business with those they know.   Do not remove your jacket during a meeting. Dress Etiquette .  Men should wear dark coloured, conservative business suits with white shirts and silk ties. .  Women should wear business suits or conservative dresses. .  Men should only wear laced shoes, never loafers or other slip-ons, as they are too casual. .  Polished shoes are an integral part of a professional image. Business Cards .  Business cards are exchanged without formal ritual. .  Have one side of your business card translated into French or Dutch. This shows respect and understanding of the linguistic heritage of your colleagues.   If you have meetings in both areas, have two sets of business cards printed, and be careful to use the proper ones. .  Present your business card so the recipient can read the side with their national language. V. Religion and Aesthetics a. Religion and other belief systems i. Orthodox doctrines and structures – Catholicism is the main religious faith. The government financially supports the Catholic and Protestant churches as well as the Jewish and Muslim faiths. The Catholic Church controls an important network of schools with 70 percent of the pupils in secondary education and two main unive rsities. Religious beliefs and practice declined during the twentieth century, but approximately 65 percent of Belgians believe in God. Many people who say they do not believe in God take part in religious rituals for major events such as baptisms, weddings, and funerals. Minority faiths include Muslims, Jews, and Protestants. ii. Relationships with the people – The Catholic Church controls an important network of schools with 70 percent of the pupils in secondary education and two main universities. iii. Prominent religions – Catholicism iv. Membership of each religion v. Any powerful or influential cults? No b. Aesthetics i. Visual Arts – The golden age of graphic arts lasted from the fourteenth century to the seventeenth century and was embodied mostly in painting. The Flemish Primitives school of painting (fourteenth and fifteenth centuries) made the region the main artistic center of Europe outside of Italy. Artists such as Jan Van Eyck (1395–1441) and Rogier Van Der Weyden (1400–1464) were interested in spatial composition and psychology and rendered the colors and textures of living and material objects with realism. The main artistic figure of the next century was Pieter Breughel the Elder (1525–1569), with his lively paintings of peasant life. Pieter Paul Rubens (1577–1640) was the most famous painter of his time, receiving commissions from European sovereigns. His main focus was on the human figure. Rubens influenced Anthony Van Dyk (1599–1641) and Jacob Jordaens (1593–1678). The graphic arts declined until the late nineteenth century, when James Ensor and Rene Magritte (in the twentieth century) revived the avant-garde. The most innovative works of living artists can be seen in contemporary art museums in Antwerp and Ghent. ii. Music – Classical, Blues and Jazz, Folk, Pop and Rock iii. Performing arts – The Franco-Flemish style dominated European music in the fifteenth and sixteenth centuries, with composers such as Josquin des Prez and Orlando di Lasso. In the twentieth century, the most famous Belgian musician was the singer Jacques Brel. Several living classical composers are active. The harmonica player Toots Thielemans is the most famous jazz musician. The Blindman Kwartet combines jazz, pop, and classical music. The presence in Brussels between 1959 and 1987 of the French choreographer Maurice Bejart stimulated a new generation of choreographers. The main theatrical centers are De Singel in Antwerp and the Kaai Teater in Brussels. Several theaters and orchestras are supported by the government. iv. Folklore and relevant symbols – The calotte (plural calottes, French from Provencal calota or Italian callotta), is a skullcap worn by students at catholic universities in Belgium. In the front of the calotte are stripes representing the Belgium flag (black, yellow and red) and stripes representing the colors of the city or the university where the calotte has been received. At the back of the calotte, the faculty of the student is represented by a color and a symbol, with if needed an additional symbol to determine the speciality. Golden stars around the calotte represent the number of years that the student has studied successfully (if a year has to be retaken, a silver star will represent it). In addition to that, a number of official and personal pins will be added to the calotte, all representing something about its owner examples include: †¢ Official position in a student organisation (above the considered year's star) Hobbies and occupations (cardplayer, partyer†¦ ) †¢ Character (patriot, lazy†¦ ) the meaning of the calotte has evolved, but whatever the theories may be on its origins, the calotte is mainly a sign that indicates the student's belonging to a group. The student is also able to express his individuality by wearing several insignia on the calotte that will reflect their academic curriculum, their personal interests and even their character. VI. Living Conditions a. Diet and Nutrition i. Meat and vegetable consumption rates – Bread and potatoes are the traditional staple foods. Most meals include, pork, chicken, or beef, and Seafood is popular in the northern part of the country. The national drink is beer, but wine is imported in large quantities. In northern cities, popular dishes include mussels with fries and waterzooi a broth of vegetables and meat or fish. Throughout the country, French fries are eaten with steaks or minced raw meat. Cooking is traditionally done with butter rather than oil; there is also a high consumption of dairy products. ii. Typical Meals – Traditionally, the noon meal is the main meal of the day: businessmen take a two-hour break and most children come home from school. This is the meal that begins with soup or hors d'oeuvres, then a hearty meat or fish dish with potatoes, followed by a separate course of salad or cooked vegetables. Frequently the meat is carved in the kitchen and the platter garnished with seasonal [pic]vegetables. It is interesting to note that [pic]vegetables and salads are almost a social status symbol – the higher the level, the more [pic]vegetables and salads are used. For most families, however, potatoes are the only vegetable requirement. A dessert for dinner would be fruit and cheese, a tart or pudding. Wine or beer is usually served as well iii. Malnutrition rates – n/a iv. Foods available – The Belgian market offers good opportunities and has enjoyed considerable growth in recent years in the following areas: 1. health and organic foods, 2. energy foods and sports drinks, 3. snack foods, 4. ethnic foods, 5. ready-made and microwave products, 6. frozen and fresh food and vegetables, 7. ried fruits and nuts, 8. wine, 9. specialty meats such as bison and pet food, 10. seafood, and 11. specialty products (e. g. kosher food, wild rice,maple products and other confectionery goods etc. ) b. Housing i. Owning your own home isn’t considered such an important an investment as it is in some other countries. Types of housing available – While property in Belgium is cheap by UK standards, the various fees, charges and deposits a ssociated with buying a house and securing a mortgage are likely to discourage all but the most determined buyers. There’s no mortgage relief on income tax ii. Do more people own or rent? More own iii. Do most live in one family dwellings or with other families? One family c. Clothing i. National Dress – Belgians, especially those in the cities, wear modern Western-style clothes. The ethnic costumes of the Flemings and Walloons are seldom worn today. On some farms women still wear the traditional dark-colored clothing and white aprons, and men wear the old-fashioned caps. ii. Types of clothes worn at work – Men who work in offices are expected to wear suit jackets to work. It is generally acceptable for women to wear slacks to work. d. Recreation, sports, and other leisure activities i. Types available and in demand – The most popular participant sport in Belgium is bicycling. Belgians also participate in and watch soccer, and there are many regional teams. Other sports popular in Belgium include tennis, horseback riding, hiking, and skiing. Belgians also enjoy the popular European sport of sand sailing. A sort of minicar with sails called a â€Å"sand yacht† is driven along the coast, powered by the wind. Also popular, especially in Wallonia, is pigeon racing. As many as 100,000 pigeons may be entered in a single race. Like many other Europeans, Belgians are avid soccer fans. There are over sixty teams in the national league. Concerts and theater are popular evening pastimes in the cities, and Brussels also has opera, ballet, and cafe cabarets (restaurants with musical entertainment such as singing and dancing). ii. Percentage of income spent on such activities – 9. 5% e. Social Security – Belgium has a comprehensive system of social security, which applies to all residents. It covers family benefits, unemployment insurance, work accident insurance, health care, old age and invalidity pensions, and long-term care insurance. Belgium takes great pride in its benefits systems and the quality of its social security services, although the high cost of providing those services and benefits (employer contributions of up to 40 per cent plus employee contributions of up to 20 per cent of gross pay) has recently prompted the government to consider changes to the social security system in an attempt to encourage individuals to assume greater responsibility for the costs of retirement, disability and even health care. . HealthCare – Health insurance is mandatory in Belgium, and basic cover is generally provided by the national social security system. Contributions are paid by both employers and employees, and most forms of public assistance (unemployment benefit, old age pensions, certain forms of sickness and maternity benefits) are paid net of withholdings for health insurance, the benefit authority effectively paying the employer contributions. Foreigners coming to live in Belgium without working (e. . retirees and the ‘idle’ rich) must generally produce proof of health insurance in order to obtain a residence permit. There are special health insurance plans, valid in a number of countries, designed specifically for the needs of expatriates and those who travel frequently. If you qualify for ‘non-resident’ tax status, you may not be required to contribute to national social security, in which case you will probably be covered by your employer’s health care plan. (You should check! All employees and self-employed people in Belgium must contribute to a health insurance fund ( mutualite/ziekenfonds) as part of the normal social security enrolment process. Some funds are restricted to members of various religious, political or professional organisations for historic reasons, but most are open to all. Your employer should be able to provide you with information about available funds, and you should ask neighbours or colleagues for recommendations. All funds charge the same basic contribution and pay similar benefits, but some take longer than others to make reimbursements. Health insurance contributions are made by your employer directly to your chosen fund. These amount to 7. 35 per cent of your gross salary, of which 3. 55 per cent is withheld from your pay and the remaining 3. 8 per cent contributed by your employer. If you’re self-employed, you contribute the full 7. 35 per cent through your quarterly social security payments. Cover is automatically provided for dependent family members, including spouses (if they don’t have their own cover) and children up to the age of 18. When you enrol in a Belgian health fund, there’s a six-month waiting period before you can claim benefits. This waiting period can be waived if you were previously included for at least six months in another person’s health cover (i. e. as a dependant) or, in many cases, if you were covered by a state health care plan (or the equivalent) in another EU country for at least six months before your arrival in Belgium. For most medical services, you must pay the bill and then submit the receipt for reimbursement. Reimbursements are usually less than the charges incurred, and most Belgians take out supplementary health insurance to cover the unreimbursed portion or to upgrade their cover from the statutory level. Many employers provide supplementary health insurance cover as an employment benefit, or you can purchase individual cover. Supplementary health insurance is also available to self-employed people through professional associations and private insurers. In typical Belgian fashion, the exact nature of what is and isn’t covered by the state system is rather complicated. Services rendered by most doctors and specialists, hospitalisation, prescriptions, pregnancy and childbirth, rehabilitation and other forms of therapy are normally covered, although the self-employed are covered only for ‘major risks’, which include mental illness, tuberculosis, cancer, hereditary diseases and birth defects, most types of surgery and childbirth. There are no fewer than 18 categories of medical procedure and service, each with its own reimbursement level, varying from 0 to 100 per cent (although the number of items qualifying for 100 per cent reimbursement is constantly diminishing because of funding problems). There are also certain ‘preferred’ categories of people who are entitled to a higher level of reimbursement for many items, including widows, orphans and those receiving certain forms of public aid (e. g. the blind). A standard doctor’s appointment, for example, is normally reimbursed at 75 per cent, whereas those in a preferred category may be reimbursed at 85 or 90 per cent, depending on their circumstances. It’s wise to keep copies of all receipts and any other documents you send to your health insurance fund in case anything is lost. Rather than sending each receipt separately, it’s often better to collect all receipts for a given illness or accident or all receipts during a three or six-month period before submitting them for reimbursement. If you have supplementary insurance, your health fund usually forwards information to your private insurer, and both insurers normally pay reimbursements directly into your bank account. If you’re hospitalised, you must usually pay a fixed daily accommodation fee, either in advance or when you’re discharged, but the hospital normally sends all other bills directly to your health insurance fund. In the case of prescriptions, if you take most of them to the same chemist, it’s usually possible to register with him so that he bills your health insurance fund directly. In this way you pay only the unreimbursed portion of the prescription fees, as well as saving yourself the headache of keeping track of your payments. Prescriptions are subject to a particularly complex scale of reimbursement percentages, according to the ‘social and medical usefulness’ of each medicine and whether it’s available ‘off the shelf’ or must be made up by a chemist. Certain types of medicines have maximum patient contribution levels, where 100 per cent of charges are reimbursed after a certain period. VII. Language a. Official Language(s) – Belgium has three official languages: French, German, and Flemish, which is similar to Dutch. b. Spoken vs. Written languages- N/A c. Dialects – Dutch in Belgium is virtually identical to Dutch in the Netherlands, with the exception of a few local terms and expressions, although certain areas in Dutch-speaking Belgium have local dialects that can sometimes be incomprehensible to speakers of standard Dutch. The French spoken in Belgium is standard but with its own distinctive accent (at least according to the French! ) and a few specialised words, notably the use of septante and nonante for 70 and 90 instead of soixante-dix and quatre-vingt-dix. (Oddly, the Belgians do use quatre-vingt for the number 80 rather than octante, which is used in Switzerland and some other francophone areas of the world. ) VIII. Executive Summary IX. Sources of Information