Saturday, November 30, 2019

The Human Rights Issue of Guantanamo Bay Essay Example For Students

The Human Rights Issue of Guantanamo Bay Essay Human rights are those rights that all persons inherently possess. These rights are protected by various legal principals such as the rule of law and ensure the dignity of all people. Various organisations such as the United Nations attempt to ensure that all nations adhere to human rights laws. However, human rights are being violated by countries all around the world, even by countries such as the United States who have the national strategy America must stand firmly for the non negotiable demands of human dignity . The United States have been breaching international covenants and conventions on human rights with their terrorist detention camp at Guantanamo Bay. The United States, however, acts according to the laws it defines for itself . It is entitled to do so as it is a sovereign state. We will write a custom essay on The Human Rights Issue of Guantanamo Bay specifically for you for only $16.38 $13.9/page Order now Guantanamo Bay is an American Navel base used to permanently incapacitate approximately 660 detainees from 40 nations, including children. Because the base is located on Cuban territory the prisoners are not protected by the American constitution or judiciary it is the obligation of the Judicial Branch to ensure the preservation of our constitutional values . These prisoners are held at the detention center in legal limbo, with no access to lawyers or families . The prisoners are kept isolated for 24 hours a day, little outdoor exercise time and no interaction with other prisoners. The inmates are interrogated for hours at a time and it is commonly speculated subject to torture. The International Committee of the Red Cross (ICRC) is the only non government organisation allowed access to the prisoners. The ICRC is worried about the psychological impact that the prison is inflicting on inmates. A photograph released by the Pentagon shows inmates kneeling before soldiers, hands and ankl es cuffed with masks completely covering their faces. The photograph has become an icon of unacceptable US exceptionalism . Sayed Abbasin, once an inmate of the Guantanamo bay detention center described the experience it was the act of an animal to treat a human being like that . The United States government authorised military commissions to hand down the death penalty for detainees of Guantanamo Bay. Against the verdicts the prisoners have no right to appeal, which is a requirement of the International Covenant on Civil and Political Rights (ICCPR). The defendant has no say in any legal matters, even to who defends him in court. The commissions are also allowing a lower standard of proof as to allow for evidence obtained through coercion to be admissible. These commissions themselves violate the principles of natural justice and the separation of the judiciary, allof which contradict the rule of law. The United States government cannot create unfair commissions administered by the executive, with the power to hand down death sentences to suit their current requirements. Lord Steyn, a leading judge from the United Kingdom has stated that these commissions would be a stain on United States Justice . The situation at Guantanamo Bay directly violates various international treaties and covenants including the Geneva Convention and the ICCPR. On January 11 2002 Secretary of Defense Donald Rumsfeld outlined the stance the United States would be taking in regards to the terrorists detained at Guantanamo Bay. The United States have labeled the prisoners at Guantanamo Bay unlawful combatants and that therefore the Geneva Convention does not protect these individuals. Jamie Fellner director of Human Rights Watch states that as America is party to the Geneva Convention they are required to treat all combatants equally and humanely. The Geneva Convention is also violated simply through the authorisation of these military commissions under the convention all captured fighters regardless if they are members of an adversary states armed forces or are part of an identifiable militia group are to be tried under the same laws and courts as the detaining countrys armed forces. Therefore these mil itary commissions not only violate the Geneva Convention but also the rule of law in the fact that they were architected with the purpose of dealing with inmates at Guantanamo Bay, and have never applied to American soldiers. .u6f53d8218cff9b23fcccac7a47f8a2ee , .u6f53d8218cff9b23fcccac7a47f8a2ee .postImageUrl , .u6f53d8218cff9b23fcccac7a47f8a2ee .centered-text-area { min-height: 80px; position: relative; } .u6f53d8218cff9b23fcccac7a47f8a2ee , .u6f53d8218cff9b23fcccac7a47f8a2ee:hover , .u6f53d8218cff9b23fcccac7a47f8a2ee:visited , .u6f53d8218cff9b23fcccac7a47f8a2ee:active { border:0!important; } .u6f53d8218cff9b23fcccac7a47f8a2ee .clearfix:after { content: ""; display: table; clear: both; } .u6f53d8218cff9b23fcccac7a47f8a2ee { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u6f53d8218cff9b23fcccac7a47f8a2ee:active , .u6f53d8218cff9b23fcccac7a47f8a2ee:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u6f53d8218cff9b23fcccac7a47f8a2ee .centered-text-area { width: 100%; position: relative ; } .u6f53d8218cff9b23fcccac7a47f8a2ee .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u6f53d8218cff9b23fcccac7a47f8a2ee .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u6f53d8218cff9b23fcccac7a47f8a2ee .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u6f53d8218cff9b23fcccac7a47f8a2ee:hover .ctaButton { background-color: #34495E!important; } .u6f53d8218cff9b23fcccac7a47f8a2ee .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u6f53d8218cff9b23fcccac7a47f8a2ee .u6f53d8218cff9b23fcccac7a47f8a2ee-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u6f53d8218cff9b23fcccac7a47f8a2ee:after { content: ""; display: block; clear: both; } READ: American Music EssayHuman rights violations are allowed to occur because the international community is incapable of punishing or enforcing violations.

Tuesday, November 26, 2019

Free Essays on The Collapse Of Communism

as `Communism' or `cl! ass struggle'. And Mikhail Gorbachev, who proclaimed the primacy of `values common to all mankind' over the `class struggle', was merely following in the footsteps of his predecessors, who had gradually rid themselves of the revolutionary features of C... Free Essays on The Collapse Of Communism Free Essays on The Collapse Of Communism The Collapse of Communism and The End of Cold War I’ll be discussing the issue of collapse of communism along the end of cold war with the view of economic factor. Nevertheless, the detected ideology of communism is explained as the main factor that led the Eastern Europe and Soviet Union to the collapse. Russian Historian, Vladimir Batyuk, describes how the Gorbachev reforms, and the collapse of the Warsaw Pact and Soviet Union, changed Moscow's view of the world. The Communist ideology, as publicly expressed by Soviet leaders, no longer used terms like 'class struggle" by the 1970s. Mikhail Gorbachev's openness to the West, and his internal reforms - perestroika - led to the collapse of the Cold War. Ideologically the Cold War began as early as 1917. After 1945, with the Soviet Union ascending to the status of superpower, the Cold War was transferred also to the sphere of geopolitics. At the end of the 1980s, however, it became obvious that the Communist experiment had failed miserably. The Soviet way of life, characterized by such ugly features as economic hardships, technological standstill and moral degradation, lost its appeal even for the Soviet people themselves. In the 1920s and 1930s, the West had been scared by Soviet Communist propaganda. In the 1980s, on the other hand, the Soviet authorities had to jam Western broadcasts in order to maintain control over its population. The Communist ideology, which had stimulated the Cold War on the Soviet side, deteriorated gradually. By the 1940s the slogan of `World Proletarian Revolution' had already disappeared from Soviet propaganda. After 1970, the Soviet leaders preferred not to mention such words as `Communism' or `cl! ass struggle'. And Mikhail Gorbachev, who proclaimed the primacy of `values common to all mankind' over the `class struggle', was merely following in the footsteps of his predecessors, who had gradually rid themselves of the revolutionary features of C...

Friday, November 22, 2019

Business Management

Business Management Essay Task: Choose a company and identify all motivational (employee-centered) programs that the company has in place. Then ascertain the significance and objectives of these programs. Next provide a critique of these programs. Finally, recommend changes that will improve on the programs and/or new programs that will better meet the objectives articulated above. Overview: The company that I have chosen as the subject of my research is the AAA Travel Agency. More specifically, I have interviewed several travel agents from the Reno, Pennsylvania location, which serves patrons from Western Pennsylvania as well as West Virginia. The bulk of the information for my analysis has come directly from the in-office interviews with Ms. Tiffany Pacior, the senior travel agent for the Reno office. She has provided me with information directly out of the AAA employee handbook as well as personal information covering the positive and negative effects she has experienced from the programs I will be discussing. There can be little doubt that the backbone of every successful business or company is its staff of employees. Employees are the vital parts of the business machine that can aid in its success or contribute to its failure. It is for this reason that it is imperative to possess the ability to acquire and maintain effective employees. The chief method by which a business or company can accomplish this task is through employee-centered motivational programs. The goal of these programs is to encourage employees to maximize their performance by targeting three specific motivational stimuli. These include morale, satisfaction, and rewards. After researching their policies and interviewing employees, I have came to the conclusion that AAA of Reno, Pennsylvania has adopted Fredrick Taylors approach to motivating their employees. In this paper I will demonstrate how AAA applies Taylors scientific management approach to target the three motivational stimuli stated above. I will also provide some insight from the employees perspective as to how effective the programs are at what they are designed to achieve. The scientific management approach to motivation evolved from the work of Frederick Taylor. He believed that when highly productive people discover they are being compensated basically the same as less productive people, then the output of highly productive people will decrease. Consequently, the scientific management approach to motivation is based on the assumption that money is the primary motivator. This seems to be the ideology that AAA has adopted to produce high morale, achieve satisfaction, and reward their employees. Morale, as it applies here, may be defined as the overall feeling of the members of an organization. Generally speaking, a company with a high morale among its employees enjoys above average performance and a lower than average employee termination rate. AAA has several programs in practice, which support the scientific management approach to motivation to produce high morale. First, it is not uncommon for a travel agent to work beyond the scheduled forty-hour workday to complete the tasks of a heavy business day. It was for this reason that the company offers overtime compensation for the dedication of their employees. The company pays one and a half times their regular hourly rate of pay when an agent works more than their scheduled hours per week. Also, for those individual days when an agent works more than ten hours per day, they are entitled to overtime dinner pay. The employees stressed that this is a worthwhile program because it allows overtime workers to order dinner from local delivery shops. The objective here is simple, no one likes to work on an empty stomach and so why not use a little give and take to make the employees feel like they are not being taken advantage of. It has proven to be effective from the opinions of the employees I interviewed. The final program I was made aware of designed to bolster company morale is the paid time off program. This allows employees to take time off from their work for various reasons and to be regularly paid as if they were working for that period of time. Acceptable reasons for this privilege cover a wide spectrum including personal vacation, minor illness, funeral leave, jury duty, holidays, military leave, and marriage. READ: Business Law and Ethics : Physicians and Professio Essay Ms. Pacior explained that although these programs .

Wednesday, November 20, 2019

Social And Economic Trends Assignment Example | Topics and Well Written Essays - 750 words

Social And Economic Trends - Assignment Example Cultural self-awareness has multiple definitions that are coined from the words culture, self, and awareness. The National Center for Cultural Competence defines cultural awareness as the â€Å"cognizant, observant, and conscious† sensitivity to the differences and similarities that exist between different cultures. Lum supports this definition in his perspective that recognizes â€Å"cognitive and sensory† knowledge of the relationship between self and culture. These perspectives integrate to the definition that cultural self-awareness is an individual’s knowledge of own culture and the interaction of the culture and other cultures to influence aspects of life. Different definitions also exist for cultural intelligence. Ang and Dyne define the concept as the potential to operate and manage self in a multi-cultural set up (2008, p. 3). This is consistent with Bertagni, La Rosa, and Salvetti’s definition of the capacity to integrate one’s self in int erpersonal situations in which cultural contexts are influential (2010, p. 80). Cultural intelligence has three dimensions that develop its relationship with cultural self-awareness. The cultural self-awareness that defines knowledge of an individual’s culture and that of other cultures, therefore, is therefore important to the emotional dimension of cultural intelligence because it forms a basis for influencing a person’s attitude than eventually determine ability to manage factors in a cultural context.

Tuesday, November 19, 2019

Fall Precaution in Hospitals Assignment Example | Topics and Well Written Essays - 750 words

Fall Precaution in Hospitals - Assignment Example The prevention of hospital falls has been identified as a crucial patient outcome among several organizations because falls hospital falls have been the most frequently reported adverse patients events among inpatient hospitals. Regards the fall type, an injury may occur in any fall type, and fall programs have been designed in hospitals in an effort of preventing hospital falls and associated injuries (Raeder, Siegmund, Grittner, Dassen, & Heinze, 2010). One of the challenges and barriers that face most of the fall intervention models and programs is educational barriers and inadequate funds for program implementation. It is important for the staff to receive training and education on the stipulated program. Patients and the family also need to be educated as needed on the fall reduction program, and any fall reduction individualized strategies to reduce associated risks (Koh, Manias, Hutchinson, Donath, & Johnston, 2008). Inadequate funds is also a major challenge that hinders programs implementation. As a precaution of fall prevention, hospitals have a responsibility of evaluating each individual’s patients risk and act appropriately in reducing the probability of a fall occurrence and any other subsequent injuries that are bound to result. Organizations need to act in accordance with the National Patients Safety goals of performance standards to decrease the risks of falls in the hospitals by establishing a fall reduction program (Oliver et al., 2010). Moreover, they should act in accordance to the patient’s ethical principles to protect the patients from harm and act in the best interest of the patients to promote health. Over the past fall, prevention models have been utilized as strategies for improving patient’s safety in health care settings. There are two types of fall prevention models that is a ‘multisystem fall prevention model’ and ‘a single fall

Saturday, November 16, 2019

Current Trend to Teaching Nutrition in Elementary School Essay Example for Free

Current Trend to Teaching Nutrition in Elementary School Essay Elementary schools have interesting aspects of putting across nutrition information to students through various methods. For instance, game theory is used to substitute healthier food for unhealthy foods currently consumed in various places including public places. Game theory in nutrition involves changing ones brain which eventually affects the body. This system entails mastering the guidelines of competitive practices mostly in purchasing, preparing or consuming good foods for our bodies. Game theory is used to motivate groups of people on their approaches to eating habits. In this theory, food is used to enable learners make decisions. It also examines the learners’ trust with regard to the fact that the body is molded depending on what one was fed on during his/her childhood and that the body is designed to fight diseases in times of infection. When using game theory, the teacher gives learners different examples of commonly used foods like the use of extra virgin oil by an individual or chicken fat for baking. In this example, the teacher is able to identify the individual who is at risk of developing diabetes (Brenowitz Tuttle, 2003). In elementary schools, teachers identify the most important nutrition topics and the materials required to teach nutrition. For instance, healthy food choices and food guide pyramid are important topics that ought to be taught in elementary schools. Teachers have got the ability to change dietary behaviors of students. Middle schools use the team nutrition curriculum â€Å"yourself† which has details on food groups, required servings, following USDA food guide pyramid and weight guidelines. It also has guidelines and activities that are employed while choosing snacks (Gutek Gerald, 1986). Elementary school teachers reward their students for good and presentable behavior. The teachers use food method and non food method to reward them. With food method the teacher chooses the students with good eating habits while with non food method those students with good interactive behavior are rewarded. As a result, most students will try as much as they can, so that they can improve and learn good nutritional habits. References Brenowitz, N. , Tuttle, C. R. (2003). Development and testing of a nutrition-teaching selfefficacy scale for elementary school teachers. Journal of Nutrition Education and Behavior, 35, 308-311. Gutek, B. Gerald, L. (1986). Education in the United States: An Historical Perspective. New Jersey: Prentice-Hall.

Thursday, November 14, 2019

Use of Propaganda in George W Bushs War on Terror Essay -- essays res

On September 10th 2001 Gorge W Bush announces that the US was engaged in a â€Å"War On Terror†. In looking at how propaganda has been used during the â€Å"War On Terror† Adolph Hitler’s assessment of how propaganda can be used to best effect is extremely relevant. Propaganda appeals to peoples emotions through its reliance on stereotypes and national myths. Propaganda is most effective when it limits the extent of information presented and repetition is essential. The propaganda campaign that has run in relation to the War on terror has effectively utilised all these tools and thus been extremely successful. Stereotypes, which are ideas that many people have about a thing or group that may be untrue or only partly true, play a role within propaganda tactics. An important part of the war on terror propaganda campaign has been breeding stereotypical values towards Muslims and Arabs. The attacks on September 11th have escalated the attention to the war on terrorism, through its massive media coverage throughout the world. "In the wake of the September 11th terror attacks, there is a dan...

Monday, November 11, 2019

Negative Effects of Divorce on Children Essay

In today’s society, there are an increasing number of social ills and stigmas that follow the family unit. One of the most prevailing detriments to the family structure is that of parental divorce. Divorce can be one of the most difficult transitions for any family to go through; it can have lasting effects on both parents, as well as children in the teenage years. However, one of the greatest impairments can be to school aged children. In the Bahamian society, this fact of divorce has not changed. Most couples who are married and starting families can run into problems that can be irreconcilable; and in that case, divorce may seem like the only option for the couple. Constance Ahrons states, â€Å"†¦ the reality is that 43 percent of first marriages will end in divorce† (pg. 7). This may leave children to become adjusted to seeing their parents be with other people and with a lot of unanswered questions. In most cases, parents may choose to re-marry and this could spawn contention between the kids and the step-parents. Most times, kids who have parents who are going through a divorce may have to deal with coping to new changes, behavioural issues, and academic problems. First, one of the reasons that divorce can be extremely hard on children is because it may force them to deal with many sudden changes in their lives. Depending on the situation, these changes can range from alterations in living arrangements to changing schools. One of the most common changes that can happen after parents are divorced is that they can begin to have hostility towards one another and the children get caught between the  fighting; in this scenario, the child is put at risk. Kendra Randall Jolivet states, â€Å"More specifically inter-parental conflicts concerning child-related issues, such as custody, child support, and child rearing practices have been closely associated with child adjustment problems† (pg. 175). Continually, she states that divorces with a lot of infighting between parents â€Å"doubles the rate of behavioural and emotional adjustment problems† (pg. 176). Another problematic scenario that can rise from divorce is the matter of children constantly having to move from household to household to spend time with each respective parent. In some instances, this can be very manageable and as a result, the child may adjust to the constant movement rather quickly; however, if this is not the case and one or both parents decides upon taking sole custody of the child, this can lead to other problems. In her book, We’re Still Family, Constance Ahrons quotes a child who having gone through that particular situation said that: Although sometimes the going back and forth was a hassle, what really upset me was how my parents kept fighting about whether I spent more time with one of them than the other one. It made me feel like it wasn’t really the time with me that mattered, it was only whether one of them won the tug of war. (pg. 67) Situations like these can have adverse effects on children and cause them to be at greater risk of having lasting after effects. Furthermore, some effects may not end in childhood but can also be taken into adulthood. Sandford M. Portnoy states, â€Å"Evidence suggested that these negative effects lasted into adulthood† (pg. 126). In the attempt to cope with the changes in their family structure being unsuccessful, some kids may be at risk of â€Å"lower measures of academic success, conduct, psychological adjustment, social competence, and health† (Portnoy, pg. 126). This can also result in children having negative views of social concepts such as love, family and marriage. Second, for most children, parental divorce can be a very traumatic experience; one which even after resolved can have emotional and behavioural side effects. Molepo, Sodi and Maunganidze states, â€Å"Younger children show a  greater sense of self-blame, acting-out behaviours and regression. They may express more feelings of rejection and abandonment† (pg. 251). In many cases, the age of the child at the time of divorce can play a very critical role in how children deal with the stress of divorce. Molepo et al. states, â€Å"Older children express intense anger towards the parent perceived to carry the responsibility for the divorce† (pg. 251). Continually, children may not only act out at home but also at school with their teachers and peers as well. Steven R. Rose states that, â€Å"Children of divorce are more likely than other children to be engaged in conflict in school systems† (pg. 89). Furthermore, the effects of the divorce may differ based on the sex of the child. For instance, boy may be prone to aggression, violence, criminal tendencies and delinquency whereas girls may be prone to skipping school, ducking classes, sexual promiscuity, running away and acting out (Jolivet, pg. 177). Jolivet also states that children may also have: A tendency toward lower rates of education, early marriage, living together before marriage, and a group of behaviours which can be described as: lower commitment to marriage, infidelity, problems with anger management, feelings of insecurity, neediness, demandingness, denial and blame, contempt, and poor conflict resolution skills, higher levels of depression, and more problems with peers. (pg. 177) Children who do not cope with their parent’s divorce properly can be affected so much that they can take these same problems into their adult life. Children who struggle with feelings such as these may grow up to be adults in society who have marriage problems as well and have to go through a divorce themselves. Furthermore, children who do not cope properly with divorce can mature into teenagers or adolescents who are violent and aggressive and increase the crime rate in the country or who increase the rate of teen pregnancies and high school dropouts. Third, children of divorce can be affected in the area of school work and academic studies. In some instances, children of divorced parents can be negatively affected in academic and social adjustments. Rose also states that, â€Å"Children of divorce have more school attendance difficulties and higher dropout rates, more difficulties in social interaction, classroom conduct that interferes with performance and have a greater number of learning disorders than other children† (pg. 88). Furthermore, because of family problems, children may end up becoming introverted and internalizing many of their problems and feelings; however, this can also be reversed whereas kids may decide to externalize their problems and act out or disrupt other students from learning. Rose also states that, â€Å"Children and adolescents who are distracted from learning in school, because of their cognitive and emotional responses to family events, are less likely to achieve satisfactorily than other youngsters† (pg. 89). Children of divorce who have problems focusing on their studies or behaving in school can result in an increased number of students who fail national exams and are forced to repeat or students who grow up to be bullies. Moreover, it can increase the number of persons who drop out of school and don’t go to college or does not finish college. Conclusively, in the Bahamian society, children who have gone through a situation of parental divorce or have been through a situation of parental divorce may have warped views of family, love and marriage. Furthermore, they may have problems coping with difficult or stressful situations, behavioural issues or academic problems. These kids can grow up to become members of society that join the percentage of failed marriages, or couples with domestic issues. They may also develop or mature into young adults who could positively or negatively affect the statistics in the country concerning education, crime, teen pregnancy and other such sensitive social topics. Children of divorce are at an even higher risk for a plethora of social ills and can reproduce the same actions and behaviours in their own children if they are not careful. In most of these cases, the children are not directly involved in their parents’ divorce but due to circumstances and factors such as age, they can start to feel responsible for their parents’ actions and then blame themselves for splitting up the family. All of these possibilities may be the result of one simple action: divorce.

Saturday, November 9, 2019

Edward Bloom

Who is Edward Bloom? By: Michael Preciutti Edward Bloom is a hero. He is a man driven with optimism, cares for others and makes their lives better, and he is a man that wants only to be remembered when he passes away. It is his charming good looks and his ability to create a friendship with whomever he becomes acquainted with, which enables Edward to stay a remembered hero. But what keeps him most separated from the usual person is his astounding ways in which he tells his stories. Blooms stories tell of a man filled with courage, honor, leadership, and great strength, all of which are characteristics of an epic hero.As a child he began to show signs of such characteristics when he was pressured by his friends to sneak into an old witches house to steal her glass eye. Of course, the witch took a liking to him and he found himself a new friend. Such an act most vividly displays an immense sense of courage and honor towards his word. In another scene, the young man is asked by his town to ward off of an evil creature that has destroyed several buildings. Bloom realizes thought that the creature was only a man†¦ a very large man living in a very small town.The man’s name was Karl and he found it hard to fit in as Edward points out, â€Å"Most things considered evil are just lonely. † Such leadership as Edward Bloom creates in the scene is also found throughout the rest of the film. Edward Bloom is a hero not only because he helps people like Karl, or journey’s through scary woods barefoot, or even because he was hit by a carnival ride that sent him flying three hundred feet in the air and survived without a single injury, but also because he is remembered for more than a lifetime.His stories live forever, as well as his life’s adventures. Edward Blood exemplifies what it means to be a hero. A hero is supposed to be courageous, strong, loyal, and most importantly, remembered. Edwards’s stories had been told so many times that they had allowed him to become immortal. He was a perennial figure amongst those he knew his stories.

Thursday, November 7, 2019

Free Essays on Accounting and Auditing Processes

Aretha Allen Accounting and Auditing Processes Revenue Recognition Policies The purpose of this paper is to compare the revenue recognition policies of two companies in the search, detection, navigation, guidance, and aeronautical systems industry. The two companies I have selected are Aero sonic Corporation, and Esco Electronics Company. Esco Electronics Company is engaged in the design, manufacture, sale and support of engineered products. These products are used principally in filtration/fluid flow applications, electromagnetic compatibility (EMC) testing, and electric utility communications and control systems. The filtration/fluid flow and EMC testing products are supplied to a broad base of industrial and commercial customers worldwide. At the present time, electric utility communications systems are marketed primarily to customers in North America. The four primary industry segments of Esco are Filtration/Fluid Flow, Test, Communications, and other. In order for Esco to conform with generally accepted accounting principles, management must make careful estimates in preparing the financial statements. These estimates are for anticipated contract costs and revenues earned during the life of the contract. These amounts affect the reported amounts of assets and liabilities on the company’s financial statements. Actual results could differ from these numbers. Revenues are recognized on commercial sales when products are shipped or when services are performed. Revenue on production contracts are recorded when specific contract terms are fulfilled. These amounts are determined either by the units of production or delivery methods. Revenues from cost reimbursement contracts are recorded as costs are incurred, plus fees earned. Revenue under long-term contracts in which the previous two methods are inappropriate, the percentage-of-completion method is used. Revenue under engineering contracts are generally recognize... Free Essays on Accounting and Auditing Processes Free Essays on Accounting and Auditing Processes Aretha Allen Accounting and Auditing Processes Revenue Recognition Policies The purpose of this paper is to compare the revenue recognition policies of two companies in the search, detection, navigation, guidance, and aeronautical systems industry. The two companies I have selected are Aero sonic Corporation, and Esco Electronics Company. Esco Electronics Company is engaged in the design, manufacture, sale and support of engineered products. These products are used principally in filtration/fluid flow applications, electromagnetic compatibility (EMC) testing, and electric utility communications and control systems. The filtration/fluid flow and EMC testing products are supplied to a broad base of industrial and commercial customers worldwide. At the present time, electric utility communications systems are marketed primarily to customers in North America. The four primary industry segments of Esco are Filtration/Fluid Flow, Test, Communications, and other. In order for Esco to conform with generally accepted accounting principles, management must make careful estimates in preparing the financial statements. These estimates are for anticipated contract costs and revenues earned during the life of the contract. These amounts affect the reported amounts of assets and liabilities on the company’s financial statements. Actual results could differ from these numbers. Revenues are recognized on commercial sales when products are shipped or when services are performed. Revenue on production contracts are recorded when specific contract terms are fulfilled. These amounts are determined either by the units of production or delivery methods. Revenues from cost reimbursement contracts are recorded as costs are incurred, plus fees earned. Revenue under long-term contracts in which the previous two methods are inappropriate, the percentage-of-completion method is used. Revenue under engineering contracts are generally recognize...

Monday, November 4, 2019

Construction Legislation Essay Example | Topics and Well Written Essays - 2250 words

Construction Legislation - Essay Example The firm is also responsible for drawing up contracts bids. The company should also draws tender documents in relation to construction and development of this project. Part one 1.1 Consultancy Legal Documentation This part involves presenting all the legal documents necessary in project management. This will protect the project manager or the consultancy firm that is the playing the role of project management. The first document is a contract document between the company offering project management and the client. This is a show of evidence that these parties are in a contractual agreement to work together. They will protect the project manager or the firm when the client fails to meet the firm’s requirement in the course of the project. Another important document is the budget. This ensures that the project is within the set limits. This document empowers the project manager to know when to add funds or reduce them in any phase of the project. The budget provides the project manager with knowledge about every phase of the project. This helps the project manager to know the amount to be spent in a given phase of the project. It also notifies him or her, the room available for adjustments. The budget also helps the project manager to know the amount of time to spend in a given task so as to ensure the project completes before the given threshold (Ritz, 1994). Another important document to protect project management firm is the bid documents. The bid process should be competitive this is evidence that the firm advertised and carried out the bidding process in a competitive and a fair manner. This will protect and promote the company’s reputation towards the public and other stakeholders in the construction industry. This shows the client the company is of high integrity and is open in its dealings. This will protect the firm against any company or individual who challenges the bidding process of the project. Certificate of registration is another do cument that the consultancy firm can use to protect itself. The certification is a clear demonstration that the company is approved by the necessary departments to carry out activities such project management amongst other. This will avoid problems with local authorities. The certification also shows the company’s experience in handling such matters. The project manager should also be in possession of contract documents between the client and subcontractors. This will help the project manager to know the position to take in making crucial decisions that affect the project. It will also help him to advice the client in a situation when the sub contractors do not deliver the desired results as the contract agreements. They should also possess the insurance certificates. This is to ensure that the main contractor and other sub contractors insure their workers. This will help to solve cases of injury and medical bills. The project manager should ensure the client has insured the whole construction process to avoid delaying of the project (Kerzner, 2009). 1.2 Procurement options This part presents the methods of use during the construction of the project. The option depends on the dimension, nature and complication of the project. The first procurement option is the traditional or construct only. The method entails that both design and construction be procured separately to different companies. This is done as per the project specifications. The services are outsourced. The advantages that come with this

Saturday, November 2, 2019

Communication Skills for Managers Essay Example | Topics and Well Written Essays - 1000 words

Communication Skills for Managers - Essay Example Managers should adopt a business environment that supports high employee productivity. Communication skills of managers should be effective in addressing the different demands of the employees and achieving the objectives of the business. Proper communication skills used by managers are critical in retaining employees. Business managers should consider the effective use of the different levels of communication. Communication channels at the workplace should encourage a nationwide forum in which all employees engage. Departmental communication is equally valuable in any business. Team communication is vital to ensure an inclusive teamwork. Communication at the lowest level involving individuals is equally valuable. A vital role of management is to ensure employee satisfaction. According to studies, employee dissatisfaction is an innermost factor that can be the cause underperformance at the workplace. Business goals are unattainable when there is a high level of employee dissatisfacti on and underperformance. Poor communication strategies adopted by managers have diverse impacts on the operations at the workplace. The implications of increased employee turnover can be massive when there is ineffective communication at the workplace. ... The business may make serious losses and fail to meet its goals. Poor service provision by employees to business customers may be a cause of a high rate of product defects. High defect rates of products also leads to serious business losses. Communication in the workplace is necessary in updating employees on the business goals. Communication is also central in passing informing to employees on the possible adjustments in the programs of the organization. Such adjustments are invaluable in attaining the business' set goals. Any lack of focus on the business objectives, by employees, can affect the business to a vast level. Communication, therefore, is instrumental in ensuring that employees are at par with the business objectives and make necessary adjustments. Innovation is central in achieving the objectives and successful operation of every business. Businesses are most likely to have stifled innovation when communication is poor, ineffective and uncoordinated. With little innovat ion, the business attracts low competitive advantage in the market. The emergence of market trends necessitates the adoption proper communication skills to drive diverse success factors in the management of every business. Organizational behavior has an extensive contribution in the achievement of workplace success. This depends on the extent of communication that managers invest in, at the workplace. The success of every business must encompass all aspects including effective communication. Internal communication involves the exchange of information within the organization (Kaul 7). It occurs between the business management and organization’s employees. External communication involves the exchange of