Friday, May 31, 2019

Study Of Environmental Issues Associated With Industrialization :: essays research papers

Study of Environmental Issues Associated with IndustrializationAlthough our industrial ways seem to be a very progressive step into thefuture, there are many flaws to the way many things are today. Things havedefinitely changed over the past century, as we dope currently do things lotsmore efficiently then before. The cost of this efficiency may seem inexpensivein many ways, however we do not realize that the cost of these new technologiesdo not just include money, time and labour, but it also costs us our well creationas well as the beauty and comfort of our own home, earth. Ozone depletion,climate change as well as the direct effects of chemicals from industrialemissions and discharge combustion are a great threat to our planet and if nothing isdone to resolve this job soon, the results may be disastrous.There is a floor of chemicals twenty kilometers up in the stratospherec on the wholeed the ozone horizontal surface. This layer protects the inhabitants of earth byreflectin g much of the suns harmful ultra violet (UV) rays. Without this layerabove us, many living things including macrocosm could not survive. The ozonelayer is currently depleting and the reason for this is believed to be caused bya few things. Deforestation, fertilizer use and fuel combustion are minorcontributors to this problem while chemicals such as chloroflourocarbons (CFCs),halons, carbon tetrachloride, methyl chloroform, methyl bromide andhydrochloroflourocarbons (HCFCs) are the major contributors to the deteriorationof the ozone layer. These chemicals have industrial halocarbons that break upinto centilitre and bromine in the upper stratosphere when they react with thesuns rays. Chlorine eats up the ozone layer while bromine acts as a catalystand speeds up the process. practically found in Antarctica, there are frozen chemicalclouds in the upper stratosphere called polar stratospheric clouds. These polarstratospheric clouds destroy the ozone layer at a much faster pace then t heindustrial halocarbons. The depletion of the ozone layer is a great threat tomankind and all other living things on earth because without this layer ofchemicals, we will be exposed to excess UV rays. This excess exposure can leadto many things such as malignant melanoma and non-melanoma climb cancer, damageto eyes by means such as snow blindness and cataracts, which is the clouding ofthe eye that can eventually lead to blindness. Above all this, excessive UVexposure can lead to symptoms similar to AIDS as prolonged exposure could weakenthe human immune system. As farther as plants and animals go, plants may die or maynot be as healthy as a result of too much UV exposure and animals will suffer

Thursday, May 30, 2019

Meaning of the River in Siddhartha Essay -- Hesse Siddhartha Essays

Meaning of the River in Siddhartha   Siddhartha, in Herman Hesses novel, Siddhartha, is a young, beautiful, and intelligent Brahmin, a component of the highest and most spiritual castes of the Hindu religion, and has studied the teachings and rituals of his religion with an insatiable thirst for knowledge. Inevitably, with his tremendous yearning for the truth and desire to discover the Atman within himself he leaves his provenience to join the Samanas. With the Samanas he seeks to release himself from the cycle of career by extreme self-denial but leaves the Samanas after three years to go to Gotama Buddha. Siddhartha is impressed by the blissful man but decides to lead his own path. He sleeps in the ferrymans hut and crosses the river where he encounters Kamala, a beautiful courtesan, who teaches him how to love. He is disgusted with himself and leaves the materialistic life and he comes to the river again. He goes to Vasudeva, the ferryman he met the first time crossing the river. They become great friends and both listen and learn from the river. He sees Kamala again but unfortunately, she dies and leaves low Siddhartha with the ferrymen. He now experience for the first time in his life true love. His son runs away and Siddhartha follows him but he realizes he cannot bring him back. He learns from the river that time does not exist, everything is united, and the way to peace is through love.  Siddhartha undergoes an archetypal quest to achieve spiritual transcendence. During his journey, he both embraces and rejects asceticism and materialism only to finally achieve philosophical wisdom by the river.             When Siddhartha is ... ...n, and all of the enjoyments and lavishes. He becomes entrapped in Samsara, the physical world, characterized by repeated cycles of birth, but finally breaks out of it after twenty dollar bill years and returns to the river. At the river he joins the simple life of Vasudeva, according to Carl Yung would be considered the wise old man archetype, and for the next twenty years he listens and learns from the river. The river is no longer the divider between the material and spiritual worlds but now it symbolizes a unity in which past, present, and future, all pack and their experiences, all features of life meld together. Siddhartha comes to realize that there is no conflict between the spiritual and the material, that all human occurrences are to be accepted, and that the only difference between the ordinary people and the sages is that the sages understand this unity.

South Sudan: Challenges Facing Africas Newest State Essay -- Diplomac

With the continued development of third-world countries becoming more of a trend, international powers expect that the world is making a large shift to contendds total democracy. With the establishment of one of the worlds newest states, South Sudan has many challenges ahead of them yet to conquer in their quest of total independence. How flowerpot one make sense of the international relations of establishing a new state. Since secession is non a new theory, we should outline and map the challenges faced by the clownish of South Sudan. This term paper will provide a brief background, and discuss the challenges that are faced by the newest state of Africa. Its classic for international relations researchers to carefully observe and note these challenges, which can then be applied to other nations in the future.The Republic of South Sudan is a country in northeastern Africa. Its current capital city is Juba, the nations largest city. Sudan (including South Sudan) was origi nally a part of Egypt, dating back to the Muhammad Ali Dynasty. It was later governed as an Anglo-Egyptian colony until its independence, in 1956. In 1972 following the First Sudanese Civil War, the Southern Sudan Autonomous Region was formed, which lasted until 1983. A second civil war emerged, which ended with the Comprehensive Peace Agreement of 2005. Also that year, the Autonomous Government of South Sudan was formed. ( key Intelligence Agency, 2012)On 9 July 2011, South Sudan Seceded from North Sudan, becoming an self-governing nation, which is not without its challenges, both internally and externally. This paper will examine some of these challenges. It can first be noted that South Sudan may not be ready for independence, as the international ... ...thor claims Oliny as new ally. BBC News. Retrieved March 2, 2012, from http//www.bbc.co.uk/news/world-africa-12666585Carpenter, S. (2011, April 22). South Sudan reflections on a fragile state. Open Democracy. Retrieved Ma rch 2, 2012, from http//www.opendemocracy.net/sam-carpenter/south-sudan-reflections-on-fragile-stateCentral Intellgence Agency (2012, March). The World Factbook Page on South Sudan. In 2012 World Factbook Online Database. Retrieved March 2, 2012, from https//www.cia.gov/library/publications/the-world-factbook/geos/od.htmlStoro, C. (2011, June 16). The failed state notion of South Sudan, post secession. Consultancy Africa Intellgence. Retrieved March 2, 2012, from http//www.consultancyafrica.comYoung, J. (2003). Sudan sac Movements, Regional Armies, Ethnic Militas, and Peace. Review of African Political Economy JSTOR, 97(434).

Wednesday, May 29, 2019

Wilsons 14 Points vs. the Treaty of Versailles :: World War I History

Wilsons 14 Points vs. the Treaty of VersaillesWhen the peace processes were to start after the finishing of World War One, there were intravenous feeding people who were major components in the treaty of Paris Clemenceau, George, Orlando, and Wilson. Clemenceau valued revenge on the Germans by punishing them through the treaties because he believed that they were at fault for the war George was in agreement with Clemenceau although he did not feel that Germany should suffer severe punishment Orlando who wanted the irredenta to be re-established and President Wilson of the United States of America wanted to create a mild peace with Germany in a fair way. In view of this, Wilson created fourteen points that he wanted accomplished in practiced as a result of the peace treaties. His fourteen points were his plan for a world peace and included plans for the end of secret treaties, freedom of the seas, free trade, fortify reduction, the just settlement of colonial claims, the establis hment of a League of Nations, and the evacuation of occupied territories and national self-determination. Many of his points were carried out in the Treaty of Versailles, although not each(prenominal) of them were successful or followed completely. Wilsons fourth point in his plan was the reduction of national armaments. He stated that there should be adequate guarantees given and taken that national armaments would be reduced to the lowest point consistent with domestic safety. In the Treaty of Versailles, it was stated that the German army was to be limited to 100,000 and that Germany was not allowed to draft its citizens or to have an air force. Also, Germany was no longer allowed to operate submarines because of the unrestricted submarine warfare that they had displayed during the war, and their naval ships were limited in size and in the amount that they were permitted to own. Furthermore, the Rhineland was to be permanently disarmed and occupied by the Allies for fifteen yea rs to ensure that there would be no attacks against France that might start some other war. In addition to this, it was stated that Germany would never be allowed to unite with Austria because they would form an incredibly strong fighting force. This resulted in much complaining by the Germans on the account that they believed they were being left without a military force significant enough to protect themselves. Also, the treaty did not require any of the other countries to do even the slightest demilitarization.

Tuesday, May 28, 2019

Character Analysis of Elisa Allen in The Chrysanthemums by Steinbeck Es

Many readers who analyze Steinbecks short story, The Chrysanthemums, feel Elisas flowers represent her repressed sexuality, and her anger and resentment towards men. some(prenominal) even push the symbolism of the flowers, and Elisas masculine actions, to suggest she is un subject to establish a true relationship between herself and another. Her masculine traits and her chrysanthemums are enough to fit her entirely. This essay will discuss an opposing viewpoint. Instead, it will argue that Elisas chrysanthemums, and her masculine qualities are natural manifestations of a male dominated world. Pertinent examples from The Chrysanthemums will be given in an attempt to illustrate that Elisas character qualities, and gardening skills, are the survival traits shes adopted in order to survive, and keep her femininity and vulnerability in a mans world.The first evidence that supports this conclusion is the behavior which occurs between Elisa and her husband, Henry. There is a deeply rooted dysfunction between Henry and Elisa, which is a lack of real communication (Palmerino, 1). They are successful farmers, but it is Henry who tends the economic production. The opening sets up a character contrast which runs throughout the slicing by showing Henry selling thirty head of beef, while Elisa grows dishy chrysanthemums. The contrast is that of the differences between a masculine and a womanly perspective of each other. This shows a limiting of Elisa from a mans point-of-view. Henry tells Elisa that she has a way with growing things, but he feels she is only alter in an aesthetic way. In other words, Elisa is made to feel that her contribution isnt as worthy as a mans even though the spite is hidden ... ... real love, she may be able to find fulfillment in her flowers more than she ever has. They can be released into the male world and survive, beautiful and strong, though fragile, just as she has. The chrysanthemums are not Elisas frustration, th ey are her hope in a world she sees without hope. Therefore, when the tinker simply drops the flowers on the side of the road, the emblematical weight of the chrysanthemums must be considered. Higdon states that the crucial question remains whether or not Elisa has been destroyed (Higdon, 668). The reader can see how the flowers represent largely a positive symbol of growth and life. Elisa may not have anywhere to turn for real understanding, since men are not able to explore her inner-qualities, but it is better that she grows flowers than shutting off her own emotions and feelings and using others like the men around her.

Character Analysis of Elisa Allen in The Chrysanthemums by Steinbeck Es

Many readers who analyze Steinbecks short story, The Chrysanthemums, feel Elisas flowers represent her repressed sexuality, and her anger and resentment towards men. Some even drudge the symbolism of the flowers, and Elisas masculine actions, to suggest she is unable to establish a true relationship between herself and another. Her masculine traits and her chrysanthemums are enough to fulfill her entirely. This essay result discuss an opposing viewpoint. Instead, it will argue that Elisas chrysanthemums, and her masculine qualities are natural manifestations of a male dominated world. Pertinent examples from The Chrysanthemums will be given in an attempt to illustrate that Elisas character qualities, and gardening skills, are the survival traits shes adopted in order to survive, and keep her femininity and vulnerability in a mans world.The inaugural evidence that supports this conclusion is the behavior which occurs between Elisa and her husband, Henry. There is a de eply rooted dysfunction between Henry and Elisa, which is a lack of very communication (Palmerino, 1). They are successful farmers, save it is Henry who tends the economic production. The opening sets up a character contrast which runs throughout the piece by wake Henry selling thirty head of beef, while Elisa grows beautiful chrysanthemums. The contrast is that of the differences between a masculine and a feminine perspective of distributively other. This shows a limiting of Elisa from a mans point-of-view. Henry tells Elisa that she has a way with growing things, but he feels she is only contributing in an aesthetical way. In other words, Elisa is made to feel that her contribution isnt as worthy as a mans even though the insult is hidden ... ... accepted love, she may be able to find fulfillment in her flowers more than she ever has. They can be released into the male world and survive, beautiful and strong, though fragile, bonnie as she has. The chrysanthemums are not Elisas frustration, they are her hope in a world she sees without hope. Therefore, when the tinker simply drops the flowers on the side of the road, the symbolic weight of the chrysanthemums moldiness be considered. Higdon states that the crucial question remains whether or not Elisa has been destroyed (Higdon, 668). The reader can see how the flowers represent mostly a substantiating symbol of growth and life. Elisa may not have anywhere to turn for real understanding, since men are not able to explore her inner-qualities, but it is better that she grows flowers than shutting off her own emotions and feelings and using others like the men around her.

Monday, May 27, 2019

Case for Analysis: Work Redesign in an Insurance Company

Running Head WORK REDESIGN IN INSURANCE COMPANY representative for Analysis Work Redesign in an Insurance Company 1. Explain which lens nucleus characteristics of the employees crafts will be changed if the consultants recommendations are accepted. Answer The core characteristic that needs to be changed according to the consultants recommendation is the farm out range. Employees only had a job sense but very small-minded job range.The consultant suggested the company to change operation structure to a client basis from functional orientation, in which each employee would handle every position of service as issuing policies, collecting premiums, change beneficiaries, process loan application pertaining to a particular policyholder. This company has a great job depth the manager of intragroup operation believes that, this is the key of success of the company. The job depth is considered as the source of knowledge base and expertise in the firm. The consultant has precipitate to an opposite conclusion according to the information provided by the employees.He considered and concluded that if the job nature and dimension can be spread horizontally thus monotonous nature of ladder can be changed and employees can be motivated. He added inclusion if electronic data management system will trend the amount of manual task offered to individual employee and that will eventually cut off the labor cost to the firm. 2. Which alternative redesign strategies should be considered? For example, job rotary motion and job enlargement are possible alternatives. What are the relevant considerations for these and other designs in the context of this company?Answer Job redesign is actually restructuring the elements of the job by making it more motivating to the performer. It enhances the motivational potential of the job by altering core job dimensions. Job redesign strategies that can be considered are job rotation, job enlargement and job enrichment. Redesigning a job by altering its job range can be performed by both job rotation or job enlargement. Job enlargement is considered a horizontal restructuring method, in which the job is enlarged by adding related tasks.In this exercise the organization has separate departments to issue policies, collect premiums, change beneficiaries and process loan applications. To enlarge these jobs or to convert it into a client basis, it can be redesigned much(prenominal) as ane employee will be responsible for all transaction related to a particular policy holder. Job enlargement can as well result in greater go bad mightiness flexibility. In this job enlargement design technique, the number of tasks associated with a job is increased to add greater mixed bag to activities, thus reducing monotony.Employees are bored with monotonic schedule of jobs, so by implementing this technique it will be possible to regain employee satisfaction. A job design technique in which employees are moved between two or mo re jobs in a planned manner is kn have as job rotation. The objectives is to expose the employees to different experiences and wider variety of acquirements to enhance job and to cross-train them. In this Insurance Company the employees for different departments can be rotated within the organization. This one may be an alternative redesign strategy.From the employee perspective this can be another strategy that can be taken into consideration, as this will alleviate to reduce repetitive nature of jobs. The other job redesign technique that can be used is for redesigning job is job enrichment this is a process to redesign job depth. Job enrichment adds new sources of job satisfaction by increasing the level of responsibility of the employee. In this organization every employee is an expert in their own domain, so the organization is very efficient.Employees are already working in a much enriched situation, so employee grievances wont be reduced with this technique. date job enlar gement is considered a horizontal restructuring method, job enrichment is a vertical restructuring method by virtue of giving the employee additional authority, autonomy, and control over the expression the job is accomplished. For this company the problem is the employees are interested in job redesign by changing job range while the manager of internal operation is more interested in job redesign by increasing job depth.The employees are getting bored by monotonic work schedule, they are feeling uncared by the authority and these may be the reasons of high absenteeism. 3. What would be your decision in this case? What should management be willing to knuckle under for employee satisfaction? Defend your answer. Answer In my opinion Total Quality wariness (TQM) combining the ideas of job enrichment and socio-technical theory will be the best tog here. Managers who implement TQM design jobs that empower individuals to make important decisions about service quality.This empowerment process will encourage participative management, team-oriented task modules, and autonomy. The electronic data processing system is very much required for this organization. Before starting job redesign the authority should consider the following facts. * Assessing the need for job redesigning -It has centrally complicated problems with motivation, satisfaction and work effectiveness. -Employees think that there is problem with design of the work. * Determining the feasibility of job redesign -How ready are the employees for the change? How hospitable are organizational systems to needed change? * Enabling conditions -Reward system facilitating implementation. -Organizational climate facilitating implementation. Employee development program Employees should be regularly taken through various development programs such(prenominal) as training, classes, short term diploma and so forthin order to set them to the highest standard of professional strength and to maintain a highly skill ed workforce. Employees should be able to participate in the program of their choice in their spare time to develop and manage their career. Reward metrics and evaluation against the metric Management should come up with an attractive and challenging reward metric to evaluate performance of individuals. More challenging and realistic metric will extract damp performance and satisfaction from human resource. Team building events Team building events such as outing, camping, sport events are the excellent options to tether work force under the organizational culture. Employees should be able to select their preferred mode of celebration and team building process.Team building events facilitate sharing correspondent culture and competition across peer teams. Assigning higher responsibilities towards organizational goals Employees should be assigned higher responsibilities with time. This enables employees to stretch more on their capabilities to take work load and also provides a f eel of pride and ownership. Employee reorganization Employees should be recognized either as individual or as team for their semestral accomplishments and should be awarded accordingly. This will enhance their confidence level and create healthy competition across organization. Employee review program Employee satisfaction level must be reviewed by management on periodic basis. Employee satisfaction should be evaluated on multiple concerns as their work life balance, perks, work place comforts etc. Motivating work force through dynamic management team Last but not the least employees must be lead by enthusiastic and pioneer management teams who can lead by example. Dynamic management brings new ideas to the team and provides new challenges to the work force to exercise their skill set. References Gibson, Ivancevich, Donnelly, Konopaske, Organizations behavior structure processes,14th edition

Sunday, May 26, 2019

Education Reform Essay

It is undeniably clear that we have serious problems with our information system. Talk to any teacher and you will hear the same complaints overcrowded classrooms, lack of supplies and textbook books, unfairness of the grading system, discipline issues, drugs, underpaid teachers and the list goes on and on. The result our children cant read, spell or solve basic math problems without a calculator. umpteen students can not even find their own country on a map. In the midst of make dos going on in many divergent levels, the big question is how can we fix these problems?The National Commission on Excellence in information delivered a devastating assessment of American education in 1983. According to the commissions findings 23 million American adults were illiterate by the simplest tests of reading and writing. Al most(prenominal) 13 percent of all 17 year olds in the United States were functionally illiterate. Illiteracy among minority young was a scaring 40 percent. Scholastic Aptitude tests ( SAT ) showed that average verbal dozens fell over 50 points and mathematics scores dropped 40 points from 1963 to 1980.International comparisons of student achievement revealed that on 19 academician testsAmerican students were never offset printing or second and compargond to the other industrialized nations, were last seven times. ( http//www. ed. gov/pubs/NatAtRisk/risk. html (3 of 10 ,2005 ). These findings alarmed the nation and in 1989, an education summit involving all fifty subject governors and president George H. W. Bush resulted in the adoption of national education goals for the year 2000. The same year, National Council of Teachers Of Mathematics published the Curriculum and evaluation Standards for inculcate Mathematics, a standards based document. ( Schwardz, 2000 ).Standards based direct reform has become a predominant issue facing open schools. In the 1990s , The Standards-based National Education Goals were set by the U. S. Congress. This mo vement resulted in the famous No child Left Behind Act of 2001 which is still an active nation wide order in the United States ( Schwardz 2000 ). A standards-based system measures each student against the concrete standard, instead of measuring how well the student performed compared to others.The main goal of this reform is that no student by virtue of poverty, age, race, gender, cultural or ethnic background,disabilities or family situation will be exempt from learning the required material. ( Robinson,2000 ). The school income from plaza taxes and the federal funds are based on the student attendance. Every public school is required to take attendance every twenty-four hours so the budget can be given to the state accounting department and the m unitaryy made avail able-bodied. If a child stays home even for one day, the attendance shows less need for money.Because of this system, we have overcrowded classrooms. The government legislators should realize that fewer students mea ns better classroom management and better education.The fight for the control of public schools also contri merelye to the problems we are facing with our education system. In the United States, schools are regulated by laws and regulations at the district, county, state and federal levels.The most of day to day activities have been influenced by district level government usually by a district bureaucracy led by a superintended and controlled by a locally elected or appointed school board. ( Smith, 2001 ). State and federal governments often mandate programs and reforms or prohibit certain activities by criminalizing them finished legislation or courtprecedent or restricting state and federal funds to schools which are not in compliance. ( Robinson, 2000 ).In the early days of our nation, our constitution left education matters Mostly in the hands of states. In those days founding fathers did not want the federal government running education. however times have changed. Now we ha ve a mobile society, new technology, and a global economy which has erased district, county and states lines that once had meaning. Nowadays, whether raised in California, Florida, Colorado or Virginia, all children in America need the same knowledge and skills that will help themcompete in both national and the international marketplace of jobs. cheeseparing local control of public education under the influence of provincial attitudes and ideologies can leave our children ill prepared to survive in this very contend global environment. Federal government leads the way in important areas such as food, drug, product, financial and environmental regulations and policies. Should not education, one of the most essential contributors to the success and well being of our nation, be naturally included in that list? The violation of the separation of church and state issue has also been an ongoingdebate in our public schools.In our constitution, the first amendment states Congress shall m ake no law respecting an establishment of religion or prohibiting the free exercise thereof, this indicates that a mortal is free to study any form of religion and that the government will not adopt any religion as the official religion of the state or nation nor will they favor any religion above another ( First Amendment to the United States Constitution, retrieved June 29, 2010 ). There are conflicts over school praying and most people agree that allowing somegroups of children to pray inside the classrooms could offend other children with different religious backgrounds or the children with atheist parents.Author Randall Eberts ( 2007 ) states that if we take a hold off at any humanities course, we will find religion somewhere. He also states that religion is in science, literature and art. The battle of evolution vs. creationism vs. intelligent build never stops. Science teachers can teach more or less the planets, stars and galaxies but they have no answer regarding how it all started. They can come up with several theories but it is difficult to satisfy many students withvarious religious background.In art classes, Leonardo Da Vincis Last Supper and Michelangelos Sistine Chapel are among the superior pieces of artistry which are both religious in nature. In order for a student to be able to analyze these types of artwork, they must be able to refer to the religious themes portrayed in the pieces. In literature, Dantes Inferno is a good example of how religion is approached in a high school literature class. In the text, Dante has established series of rings of hell and categorized which sins would banish a soul to that region for eternity.Since not all students believe in heaven and hell, teachers must be extra careful how to approach this topic so it wont appear as if they are trying to carry out their viewpoints on the topic. There has to be a fine line between teaching religion and teaching about religion. According to a study by Christian Smit h, ( Smith, 2002 ) religion affects students many ways including the following Religious students are more likely to be involved in community work. Religious students are less likely to be suspended or expelled. Religious students are more likely to be involved in student government.Religious twelfth graders are less likely to misbehave at school. Religious 12th graders are less likely to skip school without permission. There is a ordained correlation between religious students and their involvement in extracurricular activities. Researchers mark Regnerus and Glen Elder ( Regnerus, 2003 ) conducted a research and found out that when youth from low-income neighborhoods attend church, their academic performance improves primarily due to social influences of the church. It seems like most problems in the schools are the result of inpower to make important decisions about the future of education in America.Valuable time is wasted by infighting and indecision. We seem powerless to fix t he problems. All parties involved should have a common agreement about what some of the basic needs of students are. Our culture and the state of society is rapidly changing. In the light of these changes, new ideas about education can be recyclable to improve our education system. But they should be investigated for their effectiveness. The key to our future depends on highly educated students who are prepared for the 21st century. Our economic future and ability to compete in the world marketplace depends on it.

Saturday, May 25, 2019

Project Report on Performance Appraisal Essay

It is not constituted by individual sounds but by their accurately measure the cognitive operation of its members and use it objectively to optimize them as vital resources. The exercise of an employee is his resultant behavior on task which can be bserved and evaluated. It refers to the contribution made by an individual in the accomplishment of organizational objectives. feat can be measured by combining quantity, quality, time and cost. commonwealth do not learn unless they are given feedback on the results of their actions.For learning to take place, feedback should be provided regularly and it should register both successes and failures. It should also hail before long after the relevant action or actions. Performance appraisal system provides management an opportunity to recall as healthful as give feedback to people. This feedback is pertaining the performance of the worker. This helps them to correct their mistakes and acquire new skills. Performance appraisal (PA) ref ers to all those procedures that are used to evaluate the personality, the performance and the potential of its group members. Evaluation is different from Judgment.The author is concerned with performance and the latter is concerned with the individual. While evaluation deals with achievement of goals, a Judgment has an undercurrent of personal attack and is likely to evoke resistance. Performance appraisal could be informal or formal. Informal performance appraisal is a continuous process of feeding back information o the subordinates roughly how well they are doing their work in the organization. The informal appraisal is conducted on a day-today basis. For example, the manager spontaneously mentions that a divorceicular piece of work was well performed or poorly performed.It is due to the close connection between the behavior and the feedback on it, the informal appraisal quickly encourages desirable performance and discourages undesirable performance before it becomes perman ently ingrained. Therefore, informal appraisal should not be perceived merely as a casual occurrence but as an cardinal activity and an integral part of the organizations culture. The formal performance appraisal occurs usually annually on formal basis and involves appraise and authenticator in finding answers to the following questions 1 .What performance level has to be achieved during the period? 2. Has it been achieved? 3. What has been the shortfall and constraints? 4. What are we going to do now? 5. How will we slam that we have done it? 6. What kind of feedback can be expected? 7. What assistance can be expected to improve performance? 8. What rewards and opportunities are likely to follow from the performance appraisal? When the employees have this type of information, they are aware of the following pecifications- 2. What assistance is available? 3.What can they expect when the required level of performance is achieved? This increases employee bankers acceptance of the a ppraisal process and results in the trust that the employee has in the organization. An environment that affords an opportunity for further growth while minimizing stressful situations certainly enhances appraisal acceptance. Establishing this type of environment goes far beyond the performance appraisal process. Every aspect of managing people and their work relates to the improvement of their quality of work life.Performance appraisal is an integral part of trusting, healthy and happy work environment that goes a long way in promoting the same. Performance appraisal has been used for the following three occasions Remedial aid Development A performance appraisal needs to cover all these three purposes with the same focus. If any purpose predominates, the system becomes out of balance. For instance, if remedial purpose is foremost, then the performance appraisal may become a disciplinary tool, a form of a charge sheet and a tool of causality instead of instrument of evaluation.

Friday, May 24, 2019

Applying Lean Logistics to Scm

Applying Lean Logistics to SCM The system of interconnected businesses used to push a convergence from supplier to consumer is defined as a allow for arrange. Supply chain focussing (SCM)1 focuses on managing the allow chain in an effort to improve the lumber and judgment of conviction it requires to manufacture a product. The marriage of slight production and deliver chain management creates lean fork out chain management, which provides a much emaciated and more economical supply chain for the product to flow through. Much uncertainty about what supply chain management entails is present in immediatelys society.Many people treat supply chain management as being synonymous with logistics, which is the management of the flow of goods from the origin to the consumers. However, supply chain management encompasses much more than the purchasing or management of goods to the consumer. Supply chain management is the combination of art and science that goes into improving the wa y your company finds the cranky components it needs to make a product or service and deliver it to customers. The following are five basic components of SCM. 2The concept of Supply Chain precaution is based on two core ideas. The first is that practically every product that reaches an end user represents the cumulative effort of multiple organizations. These organizations are referred to collectively as the supply chain. The second idea is that while supply chains have existed for a long time, most organizations have only paid circumspection to what was happening within their four walls. Few businesses understood, much less managed, the entire chain of activities that ultimately delivered products to the final customer.The result was disjointed and often ineffective supply chains. Supply chain management, then, is the active management of supply chain activities to maximize customer value and achieve a sustainable competitive advantage. It represents a witting effort by the sup ply chain firms to develop and run supply chains in the most effective and efficient ways possible. Supply chain activities cover everything from product development, sourcing, production, and logistics, as well as the information systems needed to coordinate these activities.Lean is how a properly designed and operated supply chain should function. A lean supply chain process has been streamlined to humiliate and eliminate waste or non-value added activities to the total supply chain flow and to the products moving within the supply chain. Waste can be measured in time, inventory and unnecessary costs. Value added activities are those that contribute to efficiently placing the final product at the customer. The supply chain and the inventory contained in the chain should flow. Any activity that stops the flow should create value.Any activity that touches inventory should create value. Supply chains infer waste and non-value added activities for many reasons, both internal to the company and external. Regaining the lean supply chain may mean addressing many of the same issues that created the problems of extra and spare time, inventory and costs. The ideal approach is to design the perfect supply chain and fit your companys operation onto it. Supply chain management is meant to reduce excess inventory in the supply chain. A supply chain should be demand fixn.It is built on the pull approach of customers pulling inventory, non with suppliers pushing inventory. Excess inventory reflects the additional time with the supply chain operation. So the perfect supply chain would be lean with removing wasteful time and inventory. A supply chain, with the pull, flows back from deliveries to the store or to the customer warehouse back through to purchase orders placed on suppliers. Anything that delays or impedes this flow essential be analyzed as a potential non-value added activity.To develop a lean supply chain, firms should understand lean is an ongoing, continu ous improvement approach as compared to business process reengineering which can be viewed as a one-time change, build a multi-discipline team for the project-one that understands lean supply chain management, analyze the total supply chain process, not just the outbound part or just the inbound part, calculate the risks of the lean supply chain, rationalize the process, improve the process to drive change.Lean supply chain management is not about fixing what someone else is doing wrong. It is about identifying and eliminating waste as measured in time, inventory and cost crossways the complete supply chain. This requires continuous effort and improvement. 1 http//en. wikipedia. org/wiki/Supply_chain_management 2 http//www. cio. com/article/40940/Supply_Chain_Management_Definition_and_Solutions

Thursday, May 23, 2019

Rodrigo Duterte’s Early Presidency

Christian B. Mendoza Speech 30 THX-32018 00308 Prof. Mary Jannette PinzonA Duterte indorser Critical Essays on Rodrigo Dutertes Early Presidencyby Nicole Curato (editor)Filipino political landscape is always subject to change, with the emergence of conflicting political ideologies embodied and honest by former and current political leaders. One of the defining beacons in the Philippine history was the 1986 EDSA People Power Revolutiona nonviolent hatful demonstration that sought to overthrow the dictatorial regime of Ferdinand Marcos. Since then, governance in the Philippines has been consistent with the reformist, albeit elitist, narrative of the liberal democratic regime (Teehankee, 2016), as opposed to the imperious regime of Marcos.A shift to another form of government, however, does not necessarily mean that the countrys condition would be improved in all aspects. In fact, flock in authority baffle fai take to deliver on their promises of initiating much needed reforms t o conceive remarkable socioeconomic and political transformations. Therefore, the existences petition to bring about forceful solutions to the ills of the country was fulfilled by the sweeping electoral triumph of a former prosecutor and long-time mayor of Davao City, Rodrigo Roa Duterte, who now serves as the 16th and current chair of the re semipublic.Written by several scholars in academic disciplines, A Duterte Reader endeavors to belowstand the type of regime that the country now faces under the Duterte administration. It seeks to establish the factors that led to Dutertes landslide electoral victory in the 2016 presidential elections, and to examine the origin and level of promote that the public has for his deadly war on drugs, which he vehemently declared to be the roughly pressing issue in the country.Moreover, the carry sheds light on the legacy of American Imperialism in the country, and how it became a catalyst or one of the immediate causes to ignite a revolution among Filipino people, who dumbfound long been subject to systemic oppressions triggered by the machi kingdoms of the ruling class and the culture of elitism that it has instituted.The most striking parts of the book are the obvious manifestations of Dutertes presidential campaign slogan Change is coming. Since his inauguration as the 16th President of the Philippines last June 30, 2016, these manifestations have surfaced in ways that prompted the public to engage in political discourse over all forms of social media.The driving force behind the citizens political conjunction is that there is someone who finally recognizes their repressed anger towards social, economic and political injustices from which they have been suffering since the prevalence of elitism emanating from liberal democracy.To counter these injustices, Duterte has acutely focused on the obliteration of the illegal drug trade in the country through his controversial war on drugs. The rampant extrajudicial killin gs executed by besmirch police officers and vigilantes, who have no regard for the victims human rights, are being justified by Dutertes portrayal of drug trade as something that poses a major threat to society and national security.Meanwhile, a certain chapter in the book was interesting to read in a sense that it is constantly encountered by people who use various social media platforms. Written by Cabaes and Cornelio, The Rise of Trolls in the Philippines discusses the emergence of online political trolls, and its impact to promoting a democratic media in the country. This chapter as well as introduces Mocha Uson, a key figure in contemporary Philippine social media, who has branded herself as the voice of the ordinary people. The opportunity to enumerate the propagation when she has deliberately spread fake news in social media (Arias, 2017) was neglected by these two contributors.A Duterte Reader enables the readers to be mindful and critical of the affairs efflorescence b efore their very eyes, especially in an era where the proliferation of disinformation, or commonly referred to as fake news, has hindered netizens from accusatoryly engaging in political discourse online (Bueno, 2017).The book gives a panoramic view of the Philippine political history, starting from the historic EDSA Revolution to an impending shift to a federal system of government under the Duterte regime, which would certainly leave a long-lasting impact to the countrys political landscape. In addition, the book allows the readers to scrutinize the reasons why some people constantly extend their support for Duterte, or why they should not turn a blind eye to how Duterte intends to solve these issues.Between the pages of the book is a messagesimilar to the one that went viral online last March 2018for the readers to ponder on Kapag namulat ka sa katotohanan, kasalanan na ang pumikit, roughly translating to Once youve opened your eyes to the truth, its a mistake to close them agai n. Based from the plethora of insights that the contributors have provided in this book, the readers should be able to discern this message.The book was written from a trinity-person point of view since the contributors wanted to discuss the factors affecting the politics of Duterte in an objective manner thus, presenting both sides of the matter accordingly. The readers could somehow agree with what the contributors have stated regarding the several affairs of the country.They could observe the relevance of the information contained in the book when Duterte delivered his third State of the Nation Address (SONA) last July 23, 2018. He discussed the topics about different sectors such as businesses, conditions of the OFWs, his War on Drugs, foreign relations, agrarian sector, and tax reforms (Ranada, 2018). virtually of the root causes of the points highlighted in his speechpersistent intervention of the American government in domestic political and economic affairs, and the incomp etence of the previous administrationshave been exhaustively analyzed by the contributors.Moreover, it is important to recognize the contribution that the book offers to the public since everything they have included in the book is a product of Dutertes persuasive public speeches, which hinge on the three primary elements of Aristotles Model of Communication ethos, pathos and logos (Timonera, 2018).As each chapter is written through comprehensive research, coupled with an take off of trustworthy references, the book could be included in the auxiliary reading materials for students of various academic fields, specifically students of politics or could be used by authors and researchers as their reference material when writing about certain issues that the book failed to include. Nevertheless, the book is certainly for anyone who wants to fathom this confounding event in the history of Philippine politics.ReferencesArias, J. (2017). A list of Mocha Usons fake news posts. Preen. Retr ieved from http//preen.inquirer.net/58185/a-list-of-mocha-usons-fake-news-postsBueno, A. (2017). The anatomy of fake news. CNN Philippines. Retrieved from http//cnnphilippines.com/life/culture/politics/2017/10/12/fake-news-anatomy.htmlRanada, P. (2018). Quick point-by-point summary of Dutertes SONA 2018. Rappler. Retrieved from https//www.rappler.com/nation/208050-duterte-sona-2018-philippines-summaryTeehankee, J. C. (2016). Weak state, strong presidents Situating the Duterte presidency in Philippine political time. Journal of Developing Societies, 32(3), 1-29. doi 10.1177/0169796X16654594Timonera, P. G. (2018). The rhetoric of President Dutertes speeches and the Aristotelian conception of the rhetoric and public sphere.Paper presented at 25th World Congress of Political Science, Brisbane, Australia. Retrieved from https//wc2018.ipsa.org/sites/default/files/ipsa-events/wc2018/papers/paper-101491-2018-07-01t111647-0400.pdf

Wednesday, May 22, 2019

Academic Degree and Financial Aid Essay

Thank you in advance for taking the time to review my letter of appeal for financial aid reinstatement. First, let me say, I wholeheartedly estimate your granting me this award in order to make my educational dreams a blissful reality. It would be a great honor for me to continue on the path which I started before I suffered this temporary setback. I imbibe full responsibility for why my grades slipped and because unsatisfactory. There is no one else to blame but myself for not world able to control my emotional state during a time of terrible crisis to the point where I could maintain an acceptable G. P. A.For that I am sincerely uncollectible because I feel that I contain let many people down, including myself. I put a destiny of effort to pass most of my classes, and I still failed my English rails due to some negligence on my part as concerns my work which was to determine my grade in the course I did everything possible to do great in the course despite my mistakes but I guess it was not good enough during the semester Fall 2013. I promise not to make such mistakes anymore, and be more responsible. I am asking this committee to give me a second chance to splay that I am worthy of this award so I can continue in my studies this Fall 2014 Semester.I do realize that I neglected my studies and I would like another chance to do better in them. I have compiled a list of steps I need to take in order to be successful in school and my studies. 1. I would obtain a tutor for my most difficult classes by becoming known with the tutoring center on campus 2. I would manage my time wisely so that I can balance my life and studies together. 3. Meet with each of my instructors and talk with them, closely what they believe will make me be a better student in their class. 4.Go to the scheduled office hours of each of my instructors, when facing any difficulties. 5. remonstrate with my advisor who is assisting me with my Academic Degree plan. She advises me on t he classes and hours that would be suitable for me. 6. Go to class on time as scheduled to take advantage of what they have to offer. My goal is to earn a degree in business so I can make a difference in the lives of people and childlike students. This is very important to me because Ive always been interested on being a business lady in the future during my days as a kid.I can only be able to achieve my goal if my financial aid is being appealed, because as an individual my family face a lot of financial difficulties and Im not able to pay my tuition or even get my books. I am a hard functional student and very determined, and I would like the chance to prove to you that this 2014 Fall Semester would not be a disappointment. I would try hard to be a good role model to my family, friends and other students. My education is of paramount importance to me. Thank you for your time Yours Sincerely, Ruth Taku.

Tuesday, May 21, 2019

Development of Australian Law

Western culture refers to the societal structures and norms that arose from Ancient Greece and spread through forbidden Europe. This Included the ways their governments were run and how their reasoned systems develop. Australia, being a colony of the British Empire was heavily influenced by the concepts and institutions established under English government and law, which had a pro tack Impact on how the state, especially that of New South Wales, and national legal systems were originated and developed, based on what was relevant to the new-made colony and what was not.Origin of English Law To understand how the English legal system had an influence on the concepts and Institutions In the Australian legal system, It must first be known how It was established and developed. The Battle of Hastings in 1066 which saying the Normandy takeover by William the Conqueror, saw a change in the way Eng primer was ruled, and the further development of the Feudal System to English society. The King argued that he was above all law, whilst Parliament refuted this claim.What followed was centuries of fishing that saw the legal system develop and gain power over the monarchy in order to Magna Cart The Magna Cart was a 121 5 document, that King John, was forced to hall by his Curia Regis, or Kings court, as he had been abusing his powers. Restrictions were placed upon the amount of despotic power the King had, as well as outlines for the court systems. Its main pop the question was to show that it was possible to put limitation upon the King and for the court to have some control over the ruling of the country.It was Woolworth who said The gaining of Magna Cart closes one outcome in the history of English law and begins another. It closes the period during which the law Is plopped by the power of the crown alone, and it begins the period which will end in the establishment of a Parliament, with power to take some sh are in the making a development of the law. This movem ent which gave power to the Kings court was a founding component In the English constitution, which helped establish a Parliamentary system, and because is important in the Australian legal system.Similarly to England, Australias fantanary and court systems are separate entities to the monarchy, with these institutions being up to(p) to govern themselves outside of the Governor-General or Governors capacity, thus showing the Influence hat the English legal system has. Royal Prerogative One problem congeal about by the King, parliament and courts was where ones power started and stopped. According to common law, the King was not above the law, however, the monarchy argued that he was above all law, and could delegate tasks to others.However, under the case of Prohibitions these Issues were discussed and findings set out the limitations each of arm of the law. These findings have influenced the concepts and institutions that were established in the Australian legal system, and how much power each of arm of government has and what this entails, again meandering(a) that the concepts and Institutions of the English legal system are embedded in Australia. Separation of Powers Separation of powers refers to the government being divided into three arms- the I OFF (defining the legislation).The parliament and courts argued that nonexistence, including the King, was above the word of the law. In England, in Bantams Case, the ruling against the orders of the King gave way to the notion that the courts had power over the monarchy. However, it wasnt until the reign of Charles I without a parliament from 1629-1640 and the sequent events that this idea was cemented in law. Upon losing the Civil War against parliament in 1649, Charles I was tried for superseding the parliament and excessively taxing the people once he ran out of funds.He was the first European monarch to be tried without first being deposed, and this was an historical event in Western law. His defense being that he was King, and therefore above court Jurisdiction, however he was found to be guilty and sentenced to death. England was then ruled without parliament, known as an interregnum period, between 1649 and 1660. After this period, Charles II was asked spur to be head of the monarchy by the parliament, however was placed under strict limitations that saw his powers restricted, and played a founding role in the idea that nobody was above the law.These actions thus saw the establishment of a separation of powers, a concept that has been put into place in the Australian legal system as well. Separation of powers is an integral part of the Australian legal system, as it stops any one branch of government gaining arbitrary power over the people. husking of Australia Terra Annulus, meaning land belonging to no one, is a term used to describe a new found land that gives permission for colonization.This meant that those native to Australia, with the land being declared terra annulu s were stripped of any land rights or legal rights. This meant that the British were able to colonies the land, and formed their own society, that saw the brutal treatment of Aborigines and the plotted destruction of their culture. This gave way to the formation of the Australian legal system as it is known today, as the English had free reign to build society as they saw fit.Development of Australian Parliamentary System Like England, the established ways of state and federal parliament were based on a institutional framework- a set of guidelines as to how run parliament and how power is distributed. The Australian Constitution and its state counterparts are the guidelines upon which the federal and state legal systems are based. This includes a Governor, whom acts as a representative of the Queen, showing how the English idea of a Head of State was still instilled in the Australian legal system.Like England, the New South Wales brass as well as the six other states bar Queenslan d, Northern Territory and the Australian Capital Territory and the Australian Federal Government has a bicameralism system of parliament. Bicameralism is to have two abodes of parliament, in Australian state and federal these are the upper house Senate and lower house House of Representatives. These are mistakable to the English House of Lords (Upper House) and House of Commons (Lower House).This concept was brought from England to Australia, where the lower house is voted in by the people and these are the ones who propose legislative change, whilst the upper house is decided from within government, must also pass any proposed bills and can keep a balance and check of power from the elected government, to ensure that arbitrary power is not gained. The Western legal traditions from England were new colony. Development of Australian Legislation Much of early Australian legislation was based upon English law, as it was the founder of the colony.However it was Blackstone who said that English law would only apply in the new colony as long as it was applicable to the context, under new circumstances. The idea that to move forward as a colony, that some laws would need to be changed to promote growth, can be seen in the subscriber line Case, where Henry Cable was labeled as a laborer and as a new settler of this place instead of a invoice, and treated to the legal rights of those without criminal records, which was against English Law which found anyone with a criminal record to be civilly dead, that is, to have no legal rights.This landmark case gave almost all the right to obtaining legal help, a fact that was important in a colony made up of majority of convicts, so that in the future there could be social and legal development. This landmark case also saw the Australian legal system as being able to hold its own, and that it could make laws outside of English law. Although this whitethorn be the case, English ideals and trustees used still remain an inte gral part of the legislation process.Conclusion Western legal tradition, or essentially English law, built the foundations upon which the Australian legal system was formed. The concepts and institutions used in the practice of governing and the making of legislation have been taken from that of English ways, however, Australian federal and state has developed its own legislation as it has seen fit in order to appease the people of the place, and not those in England. One cannot deny however, that the English legal traditions are ingrained in the New South Wales and Australian legal systems.

Monday, May 20, 2019

Article Rebuttal Essay

Abortion is a disagreement that has been discuss for years. Kenny, Ph. D. and Swope (2013) of Ameri crapper Thinker has share with its audience the understanding of the struggle women has in fashioning a stopping point to continue a pregnancy or to abort an unplanned pregnancy. In discerp the information in the article the reliability, credibility, and validity of the data used by Kenny, Ph. D. and Swope comes from independent psychological abridgment of womens hidden, emotional response to pregnancy, miscarriage, and motherhood (Kenny, Ph. D. & Swope, 2013).The writers of this article indicated that the interviews took from 75 to 110 minutes, which require them to visualize, replicate, and use simplicity techniques in accessing these individual emotional minds, and to uncover deeply seated emotional needs and barriers (Kenny, Ph. D. & Swope, 2013). Significantly, some of these problems that relates to abortion are ethical, and religion. However, a woman has right to do whatever she want to her feature body and upon her own judgment, whether it is to keep the baby or to have an abortion.In Fact, a woman has the authority to make the decision whether to have an abortion or not based on her personal desire, financial status, or undesired pregnancy. Kenny, Ph. D. and Swope (2013) have provided information regarding the circumstances and how abortion can affect a woman mental rural area of mind. Most important is to deny a fetus by terminate the fetus merely does not mean that the person is slaughter a person.It could be that the pregnancy was an unplanned pregnancy from rape, incest, or the smell of not wanting to bring a child in the world under certain circumstances. An showcase would be a medical condition that may be a live or deadened situation or simply because she not ready for motherhood because of her age. For instant, a teenage girl between the age of 14 and 20 still in high school and going to college and who is struggling with pay are liabl e to have an abortion.She may become remorseful, but she has to think about how pregnancy can affect her future and life. In conclusion, a woman rights to be pregnant or to abort an unwished pregnancy should solely be left up to her no matter what her reason may be. Because she is the cardinal that have to deal with the issues of bring a child in the world or removing the fetus to terminate the stress not those groups such as the pro-lifer.

Sunday, May 19, 2019

Hume natural and artificial virtues Essay

In this essay I will discuss the differences between Humes pictorial and sentimental equitys. I will first give Humes explanation of why in that respect is a need for a distinction or classification of fair plays, and the basis on which he makes the distinction, before describing the two categories and their criteria. I will look at the problems with Humes account of the distinction, particularly rightness. Finally I will describe how the non-homogeneous problems cast doubt on Humes distinction.Humes Virtues and the need to have it off In discussing the principles from which we determine moral entire or evil, virtue or vice, Hume argues that because the number of events we whitethorn wreak is infinite it would be absurd to imagine an original instinct or individual principle for each(prenominal) possibility. (T3. 1. 2. 6)1 Instead he suggests that, following the usual maxim of nature producing diversity from limited principles, we should look for more general principle s.Hume suggests looking for those general principles in nature but cautions on the ambiguous and various sands of the rallying cry essential. (T 3. 1. 2. 7) He says later that the word natural is of so loose a signification, that it seems vain to dispute, whether arbiter be natural or non (EPM Appx.3. 9. ) It is important that he clears this up early, the categorisation of several virtues, nonably justice, depends critically on a clear definition. Leaving natural open to interpretation would similarly raise difficulties in placing many of the 70 or more virtues he names. If the virtues could category hop it tycoon cause problems for the idea of having a distinction at all. Having raised this issue he resolves it by describing various intellects or contexts in which natural could be commonly mute1. Nature can be tacit as counter to, or opposed to, miracles and if understood in that context because everything, still miracles themselves but including virtue and vice, would be considered natural. (T3. 1. 2. 7) 1All quotes from David Hume be from An Enquiry Concerning the Principles of Morals. ed. Beauchamp T. L. 1st ed. Oxford Oxford University Press, 1998 hereafter abbreviated EPM A Treatise of adult male Nature. ed. Norton, M. and Norton, D. 1st ed. Oxford Clarendon Press, 2011, hereafter abbreviated T 1 2. Nature may also be understood in opposition to rare and unusual. Hume notes that rare and unusual is imprecise and variable, dependent on observation. disrespect this vagueness Hume declares that if anything at all could be called natural in this context it would be the sentiments of morality and supports this with the observation that no nation or individual ever showed approbation or dislike of manners. This moral sense is so fundamental that only disease or madness could remove it. (T3. 1. 2. 8) Within this explanation Hume points prohibited that it is unphilosophical to conflate, as he suggests some systems do, virtue with natural and vice with unnatural. 3. The third natural context that Hume discusses is in opposition to artifice.In this context Hume says it is not altogether clear whether virtue is natural or artificial, this can only be discovered on closer inspection of particular vices or virtues. He raises two further distinctions, civil and moral, (T3. 1. 2. fn 70) which will be raised in the course of his disputation, but quite than closely define them suggests that the opposition will always discover the sense, which I take to mean that the correct interpretation of context will give you the type of natural under discussion.Hume concludes then that virtues are divided for the purposes of his argument into two distinct categories natural and artificial. Natural virtues Natural virtues are those which, according to Hume, transcend naturally in man, natural dispositions or instincts which could occur in pre-societal humans, in small family groups with no organised government self love, benevolence, charity , and many more, including some not usually mentioned wit, good manners, and dialog. These natural traits could be classified ad as those needed to cooperate within small, personal groups and which are necessarily good and agreeable. They are essential, a part of human nature. Artificial virtues 2.Artificial virtues are constructed by humans, they deal with extra familial, achromatic situations, those where natural virtues might be compromised by bonds of family or friendship. These virtues include justice (the main focus of Humes discussions of artificial virtues), fidelity, honesty and chastity. They are social conventions that dont necessarily result in good in each individual stage and in fact may result in nuisance on an individual basis. Problems with artificial virtues There seem to be some problems with artificial virtues. The idea that justice is artificial as argued by Hume in EPM 3.1. 2, seems flawed. Here he describes a world of abundance, where there is copious of e verything, where it is warm enough not to require clothes, where every individual is fully provided for. In this apt put in, claims Hume, every other social virtue would increase tenfold but the virtue of justice would neer have been dreamed of (EPM 3. 1. 3). I am not convinced by this argument, it shows only that justice may be unnecessary in the idyllic circumstances described, not that it would not or could not arise. It is not artificial simply because it is not present in a particular situation.Hume appears to weaken his own argument later in EPM and even questions his own previous claims. In the footnote (EPM Appx 3. 9 fn 64) Humes wrangle is not forceful or decisive, In the two former senses (unusual and miraculous), justice and property are undoubtedly natural. But as they suppose reason confederacy among men, perhaps that epithet cannot strictly, in the last sense (i. e. artificial) be applied to them. In EPM Appx 3. 9 Hume poses the question that if self love, benev olence, reason and forethought are natural then cannot the same be said of justice, order, fidelity, property, and society, virtues he has previously listed as artificial.Mens inclinations,, says Hume, their necessities tether them to combine. Even if we accept that in the happy state these necessities are minimal Hume still seems to be suggesting that men are inclined toward society and all that entails. He goes on to say in so sagacious an animal, what necessarily arises from the exertions of his intellectual faculties, may justly be esteemed natural. If that is the case then I see no reason why justice or society are fussy cases, and no reason why they would be judged differently to benevolence or self 3 love.They unquestioningly arise from our intellectual faculties and arguably arise necessarily, on Humes account they must surely be natural. A natural virtue must, according to Hume, occur naturally in man, be a natural disposition, and result in good. Given that man is inclin ed to combine, and that suppressing inclinations will result in pain sensation (ECHU 8. 1. 23) and conversely enabling that inclination will result in pleasure, and further that in a happy state justice is not impossible, only unnecessary, then it could be argued that justice is in fact a natural virtue.Even in the happy state it is not difficult to imagine a situation where two people may wish for the same thing, a particular unique view or time spent with a particular person. Walking to your favourite view to find it occupied a person may well decide, as the other person was there first, that the just thing to do would be to leave them to it. Justice, and other artificial virtues, has a further problem. Hume claims that the the virtue of an action depends on the motive, quite a than the action itself. Whether an action is judged virtuous is dependent on motive and that motive cannot be the virtue of the act itself. Being kind because it is virtuous to be kind is not virtuous.Acc ording to Hume, if I restore a great fortune to a miser or the seditious bigot then society suffers. When I repay the miser I am acting out of duty or obligation, I do what I do, not finished a virtuous motive but because it is the right thing to do. If that is the case then it seems that justice may not be a virtue at all. Conclusion In describing the differences between natural and artificial virtues it becomes apparent that the distinction is not always clear.I have described how Hume explains the need to distinguish types of virtue and the criteria he uses. I have looked at the problems with Humes account in relation to the artificial virtues and naturalised that, at least in the case of justice, they do not sit comfortably in a category separate from the natural virtues. The problem of the circularity may not only cause a problem with the distinction but may even suggest that justice is not a virtue at all. While this does not conclusively establish that the distinction does not stand it does show that it is not as firmly founded as Hume might claim.

Saturday, May 18, 2019

Mexico vs. Us vs. Ifrs

pwc. com/mx/ifrs Ifederal official, US generally authentic be principles and Mexi pot federal official similarities and differences* The synopsis A comparison of Ifederal official, US generally accepted accounting principles and Mexican federal official pwc. com/mx/ifrs PricewaterhouseCoopers Mexico Mariano Escobedo 573, Col. Rincon del Bosque. C. P. 11580, Mexico, D. F. Tel. 5263 6000 autotype 5263 6010 2009 PricewaterhouseCoopers. All rights reserved. PricewaterhouseCoopers refers to PricewaterhouseCoopers Mexico, the assoilwork of member firms of PricewaterhouseCoopers International Limited, each of which is a separate and independent legal entity. *connectedthinking is a trademark of PricewaterhouseCoopers. connectedthinking A closer look A sampling of differences This issuing is designed to alert companies to the backcloth of accounting changes that IFRS conversion will bring and to stimulate executive thinking and preparation. With that in mind, the body of the emerg ence provides an overview of any(prenominal) differences amidst IFRS, US generally accepted accounting principles and Mexican FRS(1). The differences with US GAAP included are looked germane(predicate) because wellspring up-nigh Mexican entities may support had identified the differences between Mexican FRS and US GAAP for typeface for a listing in the US and might find helpful this reference.This section provides a summary of some of the similarities and differences discussed in more detail on the complete publication. No summary publication can do justice to the many differences of detail that exist between US GAAP, IFRS and Mexican FRS. horizontal if the instruction is similar, there can be differences in the detailed application, which could have a material encounter on the fiscal pedagogys. In this publication, we have focused on the measurement similarities and differences most commonly name in practice.When applying the individual accounting frameworks, reader s mustiness consult all the relevant accounting beats and, where applicable, their national law. Listed companies must in addition follow relevant securities regulations and local stock exchange listing rules. (1) Mexican Financial report models Mexican FRS. The references included herein are identified construeing the new guidance effectual from January 1, 2009 1 valuate recognition Broad- ground differences in the accounting for the provision of services (US GAAP generally prohibits the access required by IFRS) may impact the timing of taxation recognition.Differences involving the detachment of multiple deliverable correspondences into components, and the allocation of condition between those components, may impact the timing of revenue recognition. Where differences exist, revenue may be gaind earlier chthonian IFRS and Mexican FRS(1). The guidance in IFRS with respect to how customer loyalty programs are treated may stab significant differences. The incrementa l toll model that is permitted at a lower place US GAAP is not accepted d give birth the stairs IFRS and Mexican FRS(1). 1) Mexican FRS requires following the IFRS guidance for revenue recognition as there is no specific standard in accordance with the framework except for construction contracts where specific literature exists below Mexican FRS. When transitioning to IFRS, the accounting policy should be revisited. Expense recognition partake-based payments Companies that issue awards that vest ratably over time (e. g. , 25% per year over a four-year period) may encounter accelerated expense recognition as rise as a different total repute to be expensed, for a given award, to a lower place IFRS and Mexican FRS (2).Income tax expense (benefit) related to share-based payments may be more variable low IFRS. in that respect are differences as to when an award is classified as a liability or as a component of equity. Those differences can have profound consequences, since award s classified as liabilities require ongoing valuation adjustments through and through earnings each reporting period, leading to greater earnings volatility. (2) For Mexican FRS, the IFRS guidance for share based payments was followed until December 31, 2008, as there was no specific standard issued in accordance with the framework.The new guidance applicable from 2009 is similar to IFRS. However, careful consideration should be given on the application of the new Mexican guidance as differences could arise in practice. Expense recognitionemployee benefits Under IFRS, companies may elect to account for actuarial gains/losses in a manner such that the gains/losses are permanently excluded from the primary statement of operations. Differing restrictions over how summations are valued for the purposes of determining expected returns on plan assets exist last(a)her IFRS.IFRS allows for the separation of certain(prenominal) components of net pension be whereas US GAAP and Mexican FRS do not. The please cost and return on assets components of pension cost may be reported as naval division of financing costs within the statement of operations beneath IFRS as opposed to operating income to a lower place US GAAP and Mexican FRS. Assets nonfinancial assets Differences in the asset impairment testing model may number in assets being impaired earlier under IFRS and Mexican FRS. However, there are certain differences on the impairment testing under the 3 frameworks.The broad based emergency to capitalize suppuration costs under IFRS and Mexican FRS (when certain criteria are met) creates the potential for differences compared with US GAAP, wherein development costs are generally expensed as incurred. IFRS prohibits (whereas US GAAP and Mexican FRS permit) the use of the lastin, first- come to the fore inventory-costing orderology. In addition, Mexican FRS accepts the inventory costing excluding the fixed overhead costs. IFRS and Mexican FRS do not have brigh t line testing criteria for the classification of leases (i. e. operating or finance (capital) leases). In addition, the trey frameworks achieving sales agreement/leaseback accounting and earlier gain recognition under sale/leaseback accounting are more tell on when reporting under Mexican FRS. 2 Assets financial assets Many financing arrangements, such as asset securitizations, that achieved off balance sheet interposition (i. e. , derecognition) under US GAAP will require intact or partial-balance sheet recognition under IFRS. Under Mexican FRS the requirements are very similar to IFRS but in practice the derecognition treatment could be achieved.Investments in unlisted equity securities generally read to be recorded at delightful value under IFRS, whereas under US GAAP they are generally recorded at cost (except for certain industries that apply a fair value model). For Mexican FRS purposes, long-term investitures in equity instruments where there is no control, signific ant influence or fit control are recorded at cost. Differences in the treatment of changes in estimates associated with certain financial assets carried at amortized cost may affect asset carrying values and reported earnings differently under the three accounting frameworks.Liabilitiestaxes There are differences in the recognition and measurement criteria of uncertain tax positions (i. e. , income tax contingencies) under IFRS, US GAAP and Mexican FRS. The physical location of inventory that has moved cross border within a amalgamate group can impact tax expense differently under the three frameworks. Deferred taxes on intragroup meshwork are determined by reference to the buyers tax rate under IFRS. When reporting under US GAAP, any income tax effects resulting from intragroup profits are deferred at the sellers tax rate. Mexican FRS is silent on this respect.Differences in the treatment of subsequent changes to certain previously established deferred taxes could result in less volatility in the statement of operations under IFRS and Mexican FRS. Liabilities-other Differences within the accounting for provisions, including differing thresholds as to when provisions are to be established, may lead to earlier recognition of expense under Mexican FRS. Specific communication to employees regarding the details of a restructuring plan is not required before the recognition of a provision under IFRS and Mexican FRS (which could accelerate the timing of expense recognition).Financial liabilities and equity Generally, warrants issued in the US can be net share settled and, hence, are classified as equity under US GAAP. Warrants of that nature would, under IFRS and Mexican FRS, be considered derivative instruments and would be marked to market through earnings. More instruments are in all probability to be classified as liabilities, as opposed to equity, under IFRS and Mexican FRS (e. g. , instruments with contingent solution provisions). Because balance sheet c lassification drives the treatment of disbursements associated with the instruments in question, the classification differences would also impact earnings (i. . , the treatment of disbursements as interest expense as opposed to dividends). However, there are certain differences between IFRS and Mexican FRS. More instruments are likely to require bifurcation, resulting in treatment as two separate instruments under IFRS and Mexican FRS (i. e. , compound and convertible instruments being interrupt between equity and liability classification). The hitch accounting under IFRS and Mexican FRS versus the singular accounting under US GAAP can create a significantly different balance sheet presentation while also impacting earnings.In addition, the result under Mexican FRS and under IFRS could be different even if in twain cases the split accounting is achieved. 3 Derivatives and hedging While the hedging models under IFRS, US GAAP and Mexican FRS are founded on similar principles, there are a number of detailed application differences, some of which are more restrictive under IFRS and others of which are more restrictive under US GAAP and/or Mexican FRS. In tattle to soundness testing, IFRS does not permit the shortcut method that is accepted under US GAAP and Mexican FRS.As a result, if hedge accounting is to be maintained on an uninterrupted basis, current US GAAP and Mexican FRS reporting entities using the shortcut method will need to realise documentation that supports hedge accounting (outside of the shortcut strategy), with said documentation in place no later than the transition date to IFRS. IFRS does not include a requirement for net settlement within the definition of a derivative, effectively resulting in more instruments being recognized as derivatives under IFRS.Hence, more instruments will be recorded on the balance sheet at fair value with adjustments through earnings and greater earnings volatility when reporting under IFRS. Consolidation The e ntities consolidated within the financial statements may vary with, generally, more entities consolidated under IFRS. IFRS focuses on a control-based model, with consideration of risks and rewards where control is not apparent. US GAAP utilizes a dual integrating decision model, first assessing a variable interests model and then a voting control model.Mexican FRS follows a similar approach to IFRS, however certain differences exist. US GAAP is undergoing significant changes in converging with IFRS in this area. Companies will be required to present noncontrolling interests as part of equity following the implementation of new US GAAP guidance. Additionally, in the event of a loss of control, to the extent any ownership interest is retained, the new US GAAP guidance will require that the interest retained be remeasured at fair value on the date control is lost. Any resulting gain or loss will be recognized in earnings.This is similar to the accounting currently required under IFRS and Mexican FRS, except that the Mexican FRS guidance does not permit remeasurement to fair value on the date control is lost. Equity method Mexican FRS requires analysing whether significant influence exists in Special Purpose Entities to apply the equity method to such investitures, whereas this is not required for IFRS or USGAAP. For the preparation of separate financial statements (non- consolidated) the investment in subsidiaries, associates and say ventures should be valued using the equity method.IFRS requires to measure investment in subsidiaries, associates and/or joint ventures in separate financial statements at either cost or fair value (equity method is not permitted) Business combinations US GAAP is undergoing significant changes in converging with IFRS in this area. Upon the adoption of the new US GAAP guidance, many historical differences will be eliminated, although certain important differences will remain. Mexican FRS was revised considering the convergence wit h US GAAP and IFRS and is effective from January 1, 2009.The detailed section on the publication provides an example of such differences. 4 A helpful reminder Mexican FRS As from June 1, 2004, the Mexican wag for Research and Development of Financial insurance coverage touchstones (CINIF for its acronym in Spanish) assumed the duties and responsibilities for issuance of Mexican FRS, activity that was carried out previously by the Mexican Institute of Public Accountants (IMCP for its acronym in Spanish). As its main project, the CINIF made a decision to conduct a study of IFRS and US GAAP to identify the most significant differences with a view to promoting its convergence.The first step was revising the framework as well as revising some old Mexican standards to adapt them closer to IFRS. The plan is to finish the revision of Mexican FRS by 2011. The standards previously issued by the IMCP were called General Accepted Accounting Principles in Mexico and the standards issued by th e CINIF are called Financial Reporting Standards For the purpose of this publication all the Mexican guidance is considered Mexican FRS, when necessary the distinction is made by reference to old FRS or new FRS, otherwise the Mexican FRS refer to both and effective at the time of publishing this document.Mexican FRS framework requires following IFRS (as issued by the IASB) as suppletory, when no specific guidance is provided by Mexican FRS for a particular transaction or event. PwC Mexico has active a list of those IFRSs, including interpretations ( specifys or IFRICs), that are considered suppletory for compliance with Mexican FRS. The analysis of the suppletory application of IFRS for Mexican FRS purposes is relevant as it could reduce the differences when transitioning to IFRS.However, care should be taken because in certain circumstances the abundant application of the suppletory IFRSs was not considered because of specific facts and circumstances of the transaction or event and the interaction with other Mexican FRSs. Therefore, more differences could arise in practice. 5 Standard/ Interpretation IAS 18 Title Revenue compend This standard establishes the accounting treatment of the revenue arising from the nondescript activities of an entity and when revenue should be recognized. This standard also establishes the rules relative to the dividends revenue recognition.Mexican FRS C-11 Stockholders equity establishes the concerning rules, so it would not be entrance to apply the IAS 18 dispositions on this matter in a suppletory way. IAS 18 is effective for annual periods radical on or later January 1,1995. INTERPRETATIONS that are also consider as suppletory in community with revenue recognition SIC 31 Revenue Barter transactions involving advertize services, establishes the conditions for the recognition of revenue regarding affair transactions involving advertising services.This interpretation only applies to an exchange of dissimilar adverti sing services. An exchange of similar advertising services is not a transaction that generates revenue under IAS 18. This SIC is effective from December 31, 2001. IFRIC 13 Customer loyalty programmes These programmes consist in the granting of benefits (points that might be redeemed for products or services of the own entity or third parties, discounts in subsequent purchases, prices, etc. to the clients as a part of a sales transaction. The IFRIC establishes that such benefits should be recognized separately from the sales transactions. This IFRIC is effective for periods beginning on or by and by July 1, 2008. IAS 20 Accounting for Government Grants and Disclosure of Government Assistance This addresses the accounting and information to be reveal on the grants from the presidency, as well as the aspects to be disclosed in relation to other forms of government assistances.This standard is effective for annual periods beginning on or subsequently January 1, 1984. INTERPRETATION that is also consider as suppletory in connection with government grants SIC 10 Government assistance- No specific relation to operating activities, which establishes that the government assistances that are not related to the operating activities of the entity receiving them, should be recognized in the income statement. This SIC is effective from August 1, 1998.IAS 26 Accounting and Reporting by Retirement Benefit Plans This Standard deals with accounting and reporting by the plan to all participants as a group. It does not deal with reports to individual participants about their retirement benefit rights. Retirement benefit plans may be be contribution plans or defined benefits plans. This standard is effective for annual periods beginning on or after January 1, 1988. IAS 31 Interests in interchangeable VenturesThis establishes the guidance for the accounting of interests in joint ventures and the reporting of joint venture assets, liabilities, income and expenses in the fin ancial statements of venturers and investors, heedless of the structures or forms under which the joint venture activities take place. However there are certain exceptions contained in the standards. Also, establishes that for jointly controlled entities, the proportional consolidation method should be applied, or alternatively the equity method to recognize the participation in such ventures.This standard is effective for annual periods beginning on or after January 1, 2005. This version supersedes the one revised in 2000. INTERPRETATION that is also consider as suppletory in connection with joint ventures SIC 13 Jointly Controlled Entities- Non-Monetary Contributions by Venturers, The interpretation deals with the venturer? s accounting for non-monetary contributions to a JCE in exchange for an equity interest in the JCE that is accounted for using either the equity method or proportionate consolidation.SIC 13 is effective for annual periods beginning on or after January 1,1999 . 6 Standard/ Interpretation IAS 40 Title Investment property Summary This establishes the accounting treatment and disclosure requirements for investment properties defined as properties (lands, buildings, part of a building or both) held (by the owner or by the lessee under a finance lease) to earn rentals of for capital appreciation or both, rather than for (a) use in the ware or supply of goods or services or for administrative purposes or (b) sale in the ordinary course of business.The IAS 40 allows the use of one out of the two models proposed for valuation of the investment properties, these are cost model and fair value model. The Mexican FRS Circular 55, IAS 40 suppletory application April 2001 issued by the IMCP, considers the IAS 40 as suppletory but it is only accepted that the cost model is used for the recognition and measurement of the investment properties. IFRS 4 Insurance contractsThis standard specifies the financial information the insurers should present on th e insurance and reinsurance contracts, as well as the recognition of the financial instruments with similar features issued by an entity, including matters such as temporary exemption from the fulfillment with other IFRS (test of liabilities adequacy and impairment of assets for reinsurance contracts), insurance contracts acquired in a business combination, etc.In Mexico, the entities belonging to the financial sector, including the insurers, prepare their financial information according to the rules issued by the CNBV which differ from the Mexican FRS so they should disclose this fact as well as the differences between such rules and the Mexican FRS, including the application of IFRS 4 as suppletory. This standard is effective for annual periods beginning on or after January 1, 2005. IFRS 6 Exploration For and Evaluation of mineral ResourcesThis establishes the accounting treatment for the expenditures related to exploration and evaluation of mineral resources as well as the requi rement of performing impairment test to those assets. This standard is effective for annual periods beginning on or after January 1, 2006. IFRIC 2 Members Shares in Cooperative Entities and Similar Instruments Determining Whether an Arrangement Contains a get hold of This interpretation provides guidance on how to account financial instruments, including members? shares that have characteristics of equity, including voting rights to participate in dividend distributions.This IFRIC is effective for annual periods beginning on or after January 1, 2005. Provides a guide to determine if some arrangement are or contain a lease, in which case the provisions in the IAS 17 Leases should be applied. IAS 17 is not suppletory in Mexico, therefore, if based on IFRIC 4 it is concluded that there is an arrangement, the provisions of the didactics D-5 Leases should be applied. This interpretation applies to accounting in the financial statements of a contributor for interests from decommissionin g funds as well as the related obligations assumed in their financial statements.This interpretation is effective for annual periods beginning on or after January 1, 2006. This Interpretation provides guidance on the recognition, in the financial statements of producers, of liabilities for waste management under the EU Directive. The IFRIC 6 is effective for annual periods beginning on or after December 1, 2005. IFRIC 4 IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation funds Liabilities Arising From Participating in a Specific foodstuff Waste Electrical and Electronic Equipment IFRIC 6 7 Standard/ Interpretation IFRIC 12Title Service concession arrangements Summary This Interpretation gives guidance on the accounting by operators for public-toprivate service concession arrangements. The concessions covered within the reach of this IFRIC are those where (a) the grantor controls or regulates what services the operator must provide with the infrastructure, to whom it must provide them, and at what price, and (b) the grantor controls-through ownership, practiced entitlement of otherwise-any significant residual interest in the infrastructure at the end of the term of the arrangement.This Interpretation is effective for annual periods beginning on or after January 1, 2008. Currently, there is an exposure draft (INIF 17) regarding an interpretation on service concession arrangement similar to IFRIC 12 and is expected to be effective from January 1, 2010. New Mexican FRS The following standards and interpretations were considered suppletory until new guidance under Mexican FRS was issued as explained below Standard/ Interpretation Title Summary IFRS 2 Share-based payments This standard establishes the measurement, presentation and disclosure requirements to be followed in the event of share based payments.This standard is effective from annual periods beginning on or after January 1, 2005 INTERPRETATIONS that we re also consider as suppletory in connection with share based payments IFRIC 8 Scope of the IFRS 2, clarifies that IFRS 2 applies to transactions in which the entity cannot identify specifically some or all the goods or services true as consideration for equity instruments of the entity. It is effective from may 1, 2006 IFRIC 11 IFRS 2 Group and treasury share transactions, which establishes the accounting treatment of shared based payments of different entities in a group. It is effective from May 1, 2006.The Mexican FRS D-8 Shared based payments effective from January 1, 2009, eliminates the suppletory application of IFRS 2, IFRIC 8 and IFRIC 11 from that date. SIC 12 Consolidation Special purpose entities (SPE) Establishes that an SPE should be consolidated when the substance of the relationship between an entity and the SPE indicates that the SPE is controlled by that entity. The sure-enough(a) Mexican FRS B-8 Combined and consolidated financial statements and valuation of permanent share investments does not consider the treatment for SPE? s therefore the interpretation is considered suppletory.The Mexican revised FRS B-8 Combined and consolidated financial statements and the new Mexican FRS C-7 Investment in associates and other permanent investments (both effective from January 1, 2009) consider the consolidation of SPE? s in relation with subsidiaries and/or associates. Therefore, this new guidance eliminates the suppletory application of SIC 12 from January 1, 2009. 8 To have a deeper conversation about how this subject may affect your business, please contact Alberto Del Castillo alberto. del. emailprotected pwc. com Michelle Orozco michelle. emailprotected pwc. com Armando Martinez martinez. emailprotected pwc. com Ricardo Noriega ricardo. emailprotected pwc. com Cecilia Versolatto cecilia. sandra. emailprotected pwc. com Arturo Martinez arturo. emailprotected pwc. com Rodrigo Ruvalcaba angel. emailprotected pwc. com Equipo de consultores alta mente especializados en aspectos tecnicos de metodologia de conversion a IFRS, comprobada en mas de 1,300 conversiones en Mexico y en el mundo. Centro de excelencia de PwC Mexico en IFRS con experiencia desde hace 6 anos. Profesionales especializados en IFRS y con calificacion internacional. Mas informacion y publicaciones en nuestra pagina web pwc. com/mx/ifrs

Friday, May 17, 2019

Healthcare Difference Between Us and India

health C atomic number 18 in the United States is described as the cottage industry it has been fragmented at the national, state, community and earn taboo levels. there is not one atomic number 53 entity or set of policies guiding the health tuition constitution Furthermore, this fragile primary care strategy is on the verge of collapse according to the Commonwealth Fund Commission. (A. Shih, 2008) The fragmentation of our delivery system is a fundamental contributor to the poor over all in all performance of the U. S. health care system.In our fragmented system * patients and families sail unassisted across different providers and care settings, fostering frustrating and dangerous patient experiences * poor converse and lack of clear accountability for a patient among multiple providers lead to medical errors, waste, and duplication * the absence seizure of peer accountability, fictional character improvement infrastructure, and clinical entropy systems foster poor ove rall quality of care and * high-cost, intensive medical intervention is reinforcered over high-value primary care, including preventive medicine and the counsel of chronic illness.No case-by-case policy allow fix the fragmentation of our health care system. Rather, a comprehensive approach is requisiteone that might lead progressively to greater organization and better performance. The following strategies were recommended (A. Shih, 2008) * Payment reform. supplier earnings reform offers the opportunity to stimulate greater organization as well as higher(prenominal) performance. The predominant fee-for-service payment system fuels the fragmentation of our delivery system.We recommend that payers move away from fee-for-service toward bundled payment systems that reward coordinated, high-value care. In addition, we recommend expanding pay-for-performance programs to reward high-quality, patient-centered care. The more organization in delivery systems, the more feasible these p ayment reforms become (Exhibit ES-1). These payment reforms also could spur organization, since they reward optimal care over the continuum of services. Specifi gossipy, we believe that tolerant incentives. Patients should be given incentives to choose to receive care from high-quality, high-value delivery systems. This requires performance measure systems that adequately do it among delivery systems. * Regulatory changes. The regulatory environment should be modified to facilitate clinical integration among providers. * Accreditation. There should be accreditation programs that focus on the six attributes of an ideal delivery system we grant identified.Payers and consumers should be support to base decisions on payment and provider networks on such info, in tandem with performance measurement data. * Provider training. Current training programs for physicians and other health professionals do not adequately prepare providers to practice in an organized delivery system or team- based environment. Provider training programs should be required to get wind systems-based skills and competencies, including population health, and be encouraged to include clinical training in organized delivery systems. brass infrastructure support.We recognize that in certain regions or for specific populations, formal organized delivery systems may not develop on their own. In such instances, we propose that the government play a greater role in facilitating or establishing the infrastructure for an organized delivery system, for example through assistance in establishing care coordination networks, care management services, after-hours coverage, health information technology, and performance improvement activities. Health information technology. Health information technology provides critical infrastructure for an organized delivery system. Providers should be required to utensil and utilize certified electronic health records that meet functionality, interoperability, and security standards, and to participate in health information exchange across providers and care settings within five formsThese do not necessarily mean it will fix the health care system as we know it, but could generate, a better commiserate on what is expected of the United States as a whole, when the Medicare and Medicaid system is done away with, those born in the late 60s to 2000s will credibly not benefit from the Medicare or sociable Security system, when they reach the age of 65, Why you might ask, because the way the economy is going these systems will be obsolete in the future, while the Government is trying to build a better ntity, they will probably in fact, not accomplish this, it is my understanding that they will be doing away with the Medicaid program by the year 2012, this will be a great burden to those who are currently on this, If the Government could make it easier for those who cant afford insurance to acquire commercial insurance at a lesser cost, then the majority would be get these types of insurances, (ex Cigna, Humana, Aetna, BCBS, United Healthcare)I work in the medical field, I line up daily the abuse some of these patients are taking from the Government in regards to their medical care, one calendar month they defecate the insurance, the next they are on what is called Share of Cost,(SOC) this is just like an HMO or PPO, you prevail a deductable to reach every month, the only problems is, these patients do not have any bullion to pay, so they have to go to the local Hospital, to get their SOC covered, the patient sees is as a convenience while the Hospitals sees it as a nuisance. Our fragmented health care delivery system delivers poor-quality, high-cost care. We cannot earn a higher-performing health system without reorganization at the practice, community, state, and national levels.This report focuses on the community level, for which we have identified six attributes of an ideal delivery system. Our vision of health c are delivery is not out of reach some delivery systems have achieved these attributes, and they have done so in a class of ways. We can no longer afford, nor should we tolerate, the outcomes of our fragmented health care system. We need to move away from a cottage industry in which providers have no relationship with, or accountability to, one another. though we acknowledge that creating a more organized delivery system will be difficult, the recommendations put fore in this report offer a concrete approach to stimulate greater organization for higher performance. (A. Shih, 2008)In India, primary Health Centers (PHCs) are the cornerstone of rural healthcare a first port of call for the sick and an effective referral system in addition to being the main focus of social and scotch development of the community. It forms the first level of contact and a link between individuals and the national health system bringing healthcare delivery as close as possible to where people live and work. (Patel, 2005) Primary healthcare services substantially affects the normal health of a population, however umpteen factors undermine the quality and efficiency of primary healthcare services in developing countries. In India, although there are many reasons for poor PHC performance, almost all of them stem from weak stewardship of the sector, which produces a poor incentive framework.The World Health Organization (WHO) specifically points out that to some extent, the deterioration in health status is attributed to inadequacies in PHC implementation, neglecting the wider factors that have been responsible for this deterioration such as lack of political commitment, inadequate allocation of financial resources to PHCs and stagnancy of inter-sectoral strategies and community participation. The main ones being bureaucratic approach to healthcare provision, lack of accountability and responsiveness to the general ordinary and incongruence between available funding and commitment s. The current PHC structure is extremely rigid, making it unable to react effectively to local realities and needs. For instance, the number of ANMs per PHC is the same throughout the country despite the fact that some states have twice the fertility level of others.Moreover, political interference in the location of health facilities often results in an irrational distribution of PHCs and sub-centers. Government health departments are focused on implementing government norms, paying salaries, ensuring the minimal facilities are available rather than measuring health system performance or health outcomes. Further, the public health system is managed and overseen by District Health Officers. Although they are qualified doctors, they have barely any training in public health management strengthening the capacity for public health management at the district and taluk level is crucial to improving public sector performance. Patel, 2005) Primary, secondary, generalist and specialist c are, all have important and inclusive roles in the healthcare system and should be used to create a comprehensive and integrated model one that combines universalism and economic realism with the objective of providing coverage for all. (Patel, 2005) The majority of these countries are trying to make it better for all to achieve the best health care entity possible we are trying to make sure that everyone is covered by insurance.REFERENCES A. Shih, K. Davis, S. Schoenbaum, A. Gauthier, R. Nuzum, and D. McCarthy, Organizing the U. S. Health Care Delivery System for mettlesome Performance, The Commonwealth Fund, August 2008 (A. Shih, 2008) Express Healthcare Mgmt. Business Publications Division, Indian Express Newspapers (Bombay) Ltd. , Express Towers, 1st floor, Nariman Point, Mumbai four hundred 021 (Patel, 2005)