Civil Liberties, Habeas Corpus, and the War on Terror Essay

Civil liberties, Habeas Corpus, and the War on Terror have been the forefront of Congress since 2001 with the terrorist attack against The United States. Although there have been many attacks before, none have hit the American people in such a manner to question whether our civil liberties are at stake. As a member of the Armed Forces I swore to support and defend the constitution of the United States against all enemies both foreign and domestic at all cost. A sense of pride, loyalty and commitment engulfs me when I hear the words for equal justice and liberty for all when it comes to erving my country that practices and honors American citizen’s civil liberties. Unfortunately, the liberties that most Americans take for granted; are the same liberties that other people from different realms of the world come to obtain. The War on Terror would impact lives deeply from this point on and the civil liberties of every American citizen and noncitizen would change the history of what we were founded on. Former President George W. Bush and his administration set out to capture those thought to be responsible for the terrorist attacks on American soil. In addition Former President Bush and his administration went to great lengths to go beyond the reach of the judicial system which enforces the writ of Habeas Corpus. These actions have been highly debated across the nation. Habeas Corpus original meaning can be best defined as a demand by the courts to which a government agency produces a prisoner and demonstrates that they have the proper grounds in which to hold them. â€Å"It is the process by which Common Law countries ensure the second freedom mentioned in the U. S. Declaration of Independence Liberty and the right not to be imprisoned arbitrarily in its most fundamental form† (MacMillan, K, 2010). Habeas Corpus was written into the first article of the constitution reading as such: â€Å"The privilege of Habeas Corpus shall not be suspended, unless when in cases of rebellion or invasion, the public safety may require it. No bill of attainder or ex post facto Law shall be passed. â€Å"(Article 1, Section 9, U. S. Constitution). Furthermore, the Habeas Corpus in the U. S. Constitution guarantees the people the right to require the government to justify detaining or imprisoning, the right not to be outlawed without fair trial, freedom from laws passed after fact. So the questions to ponder about re: Did the tragedy of September 11th, justify the actions of the Former President? Is it fair that prisoners were and still are locked away, and stripped of their basic rights under the writ of Habeas Corpus? And is the â€Å"Land of the Free and the Home of the Brave† such a great nation, that is so powerful that the laws that were put in place to protect civil freedoms and liberties, do not apply to us? Jonathan Turley, professor of constitutional law at George Washington University stated, â€Å"What, really, a time of shame this is for the American system. What the Congress did and what he president signed today essentially revokes over 200 years of American principles and values. † I agree whole heartedly about this comment. The President’s decision to deny the detainees Prisoner of War (POW) status remains a point of conflict, especially overseas with some arguing that it is based on an inaccurate interpretation of the Geneva Convention for the Treatment of Prisoners of War, which the assert requires that all combatants captured on the battlefield are entitled to be treated as POWs until an independent tribunal has determined otherwise. One notable date in military history is on October 17, 2006, when President Bush igned a law suspending the right of habeas corpus to persons â€Å"determined by the United States† to be an â€Å"enemy combatant† in the Global War on Terror. President Bush’s action drew severe criticism, mainly for the law’s failure to specifically designate who in the United States will determine who is and who is not an enemy combatant. This however was not the first time in the history of the U. S. Constitution that it’s guaranteed right to Ha beas Corpus has been suspended by an action of the President of the United States. In earlier years of the U. S. Civil War, President Abraham Lincoln suspended writs of habeas corpus. Both presidents based their action on the dangers of war, and both presidents faced sharp criticism for carrying out what many believed to be an attack on the Constitution. President Bush suspended writs of habeas corpus through his support and signed into law the Military Commissions Act of 2006. This bill granted the President of the United States almost unlimited authority in establishing and conducting military commissions to try persons held by the U. S. in the Global War on Terrorism. In addition, the Act suspends the right of â€Å"unlawful enemy combatants† to present, or to have presented in heir behalf, writs of habeas corpus. â€Å"Members of volunteer corps, militias, and organized resistance forces that are not part of the Armed Forces are entitled to POW status if they meet the criteria specified in the treaty. Groups that do not meet the standards are not entitled to POW status, and their members who commit aggressive acts may be treated as civilians under the Geneva Convention Relative to the Protection of Civilian Persons in Time of War†( Terrorism, the Laws of War, and the Constitution Policy Archive ). These â€Å"unlawful combatants† are not afforded immunity for their ostile acts. [A petitioner must be treated as a prisoner of war until a competent tribunal has decided otherwise, and that a military commission may not proceed with their trial. Although 250 detainees (including three children under the age of 16), 13 have been released from the detention facilities at the U. S. Naval Station in Guantanamo Bay, Cuba, and some detainees are being rewarded for cooperation with better living conditions while the status and treatment of detainees who remain in custody continue to be a source of contention] (â€Å"Enemy Combatants† Journal, Wuerth). Although the President has inherent power under the Commander-in-Chief Clause Article II to take measures he deems appropriate during wartime, he uses The law of war principle. President Bush as well as past presidents having been using this to detain, convict or, â€Å"(We understand Congress’ grant of authority for the use of ‘necessary and appropriate force’ to include the authority to detain for the duration of the relevant conflict, and our understanding is based on longstanding law of war principles. â€Å"); id. at 548-49 (Souter, J. ) Combat Status Review Tribunals (CSRT), which were established by the Defense Department, were put into place for the sole purpose of hearing the cases of the detainees. However, there are many flaws in having such a system determine the legality of one’s detention. The Supreme Court recognizes that the CSRT process for hearing cases puts many â€Å"constraints upon the detainee’s ability to rebut the factual basis for the Government’s assertion that he is an enemy combatant† (Boumediene v. Bush). Some flaws the court points out is that the CSRT assumes that the detainees are guilty before the trial has even started and it is all up to the detainee to prove that they are in fact, not enemy combatants. This goes against the typical US court proceedings when all suspects are presumed innocent until proven otherwise. The bias shown by the members of the CSRT puts the detainees at a disadvantage. Furthermore, while many of the detainees have a limited knowledge of English, they are not given the specifics as to what crimes they are being charged with because the information may be classified. Additionally, with no textual evidence, the detainees often go into the CSRT board empty handed and without legal representation. Not only do the proceedings of the CSRT seem nfair, it also seems to be designed to intentionally make it difficult for detainees to secure their freedom. In closing, the Founding Fathers placed the Suspension Clause in Article 1, Section 9 in the Constitution. This is important because if the founding fathers specifically intended to apply the Suspension Clause to US citizens only, then they would have placed it in the Bill of Rights which are specifically reserved for the people to protect them against the government. Furthermore, the rest of the clauses in Article 1, Section 9 specifically state what types of activities that the Legislative Branch cannot do. Hence, the Suspension Clause, because of its placement, was intended to be a limitation upon the abuse of power by the Legislative Branch. Lastly, the principle of separation of powers came from the idea that each branch would be able to check one another (Checks and Balances). The Military Commissions Act (MCA) of 2006 was an amendment to the Detainee Treatment Act (DTA) which did not allow the Federal Courts to hear writs of habeas corpus from the detainees at Guantanamo Bay. The US Supreme Court decided that because the DTA was an inadequate substitution for habeas corpus, then the MCA annot strip away Federal courts jurisdiction to hear habeas corpus cases. The Military Commission Act of 2006 effectively stops the Judiciary Branch from doing its job therefore making the act or Bill unconstitutional. . So as I read and watch videos to acquire information I ask myself, Are not constitutionally correct? Detainees, Enemy Combatants, or POW should have the same fair and equal treatment whether it is on our soil or their soil. Presidential power, Congress and the Supreme Court should not rule on emotions, but on the principles that guide us as the â€Å"Greatest and most Powerful Nation in the world.

Jollibee acquire mang inasal

Jollibee acquires Mang ‘nasal The countrys biggest food retailer is acquiring majority control of a fast-growing barbeque fastfood chain in a continuing bid to beef up its business portfolio. Jollibee Foods Corporation OFC) disclosed to the Philippine Stock Exchange that it is acquiring 70% of the shares of Mang ‘nasal for Php3 billion. This came as a surprise to many people, which stockbrokers, analysts, investors, and ordinary consumers. Mang ‘nasal found success as a fastfood chain offering barbecue chicken. Started in 2003, the company now has 303 stores in the Philippines, all but 24 of which are ranchised outlets.It has revenues of P2. 6 billion and system-wide sales of P3. 8 billion a year. Jollibee said it would pay P200 million in downpayment to the owner of Mang ‘nasal Philippines, lnJap Investments, led by Edgar Sia Ill. Around 90% of the balance will be paid upon closing of the agreement, with the remaining 10% to be paid three years onward after t he deal is reached. The parent company will continue to hold 30% of Mang ‘nasal. The news comes in the heels of a recent announcement from Jollibee that it will terminate its Delifrance franchise unitin 2011 and news that Mang ‘nasal will go ublic (Initial Public Offering) also next year.Jollibee Foods Corporation, as of July 31, 2010, has a total number of 1,582 store branches in the Philippines: Jollibee (702); Chowking (406); Greenwich (221); Red Ribbon (215); Delifrance (23); and Manong Pepe'S (15). Reasons why Jollibee acquires / Bought Manq Inasal : Jollibee considered Mang ‘nasal more of a threat than Mcdonald's. This is mainly because Mang ‘nasal was one of the few restaurant chains that would put up a branch anywhere there was a Jollibee. If you think about it there's definitely an overlap between the customers of Jollibee and Mang ‘nasal.These are the people ho want value for their money and nothing beats Mang ‘nasal's Unlimited Rice (es pecially for Filipinos). In order to strengthen their market in the fast food industry, Jollibee started to veer their focus. Instead of focusing on how to satisfy their customers more and improving their products, they increased their profits abundantly by purchasing other food companies. Merging and acquisitions seemed to have been an effective strategy for Jollibee not only because of its dominance but also because of numerous other reasons . Merging and acquisitions increases revenue through decreased manufacturing and human labor cost.

Organizational Approaches to studying the human body Essay

There are seven organizational approaches to studying the human body. The first would be body planes and body directions. The body can be divided up into three sections, front and back, top to bottom, and left to right. The names of those three planes are the coronal, the transverse, and the sagittal planes. When you are studying organs or tissues you could use this approach to make sure the job gets done to the most accurate degree. Looking at the lungs, brains, and joints can be difficult sometimes so in that case you would use the body and planes approach. The body can be studied also according to the body cavity approach and by looking at the major internal organs. Most of the time that you see this approach being used the reasoning is to look deeper into the body and find disease. When conducting a physical exam on someone they may use an approach to identify where your internal organs are placed called the quadrants and regions approach. There are four quadrants, URQ, ULQ, LLQ, and LRQ. There are also nine regions. The nine regions are the right and left hypochondriac, the epigastric region, the right and left lumbar regions and the umbilical region; finally there is the right and left inguinal regions along with the hypogastric regions. This approach works the best when being given a physical exam for school sports or whatever. The next approach that may be used to study the human body would be the anatomy and physiology approach. This approach can be used for studying the structures in the body and how they react to certain things that you may or may not do on a daily basis. This approach is also good for examining and studying cells or the nervous system. Microscopic and macroscopic may sound similar but they are far different. This approach can be best exercised in looking to see how cells combine to make a larger cell. Next on the list is the body systems approach. In this approach you can easily study the circulatory system as well as the respiratory system. The last and final approach that you can study the human body with is the medical specialty approach. In this approach you are able to study the human body for medical use.

OUTLINE ON THE JAPANESE PEOPLE Assignment Example | Topics and Well Written Essays - 1250 words

OUTLINE ON THE JAPANESE PEOPLE - Assignment Example Most of the workforce in Japan, which numbered 65.1 million as of 2010, consists of 70% working in services, 26% working in industry, and 4% working in agriculture (United States Department of State, 2011). Less than 15% of the land is arable, and farming is fiercely protected and subsidized, though not enough to make it a full-time occupation (United States Department of State, 2011). 42% of the workforce consists of women, and while labor unions are prevalent throughout the country, representing about 10 million workers as of 2007, their main focus is on those with full-time employment, leaving others such as those who work from home without representation (United States Department of State, 2011). Since it would be impossible to delve into all the specific facets of Japanese life and culture, five elements have been chosen for representation. These include the Japanese language, Japanese art, marriage and family as they relate to Japanese society, and the religions of the Japanese . It is hoped that through careful research insight may be gained into these parts of the Japanese culture. III. Statement of purpose, introducing your focus group The purpose of this focus group was to gather information on the country of Japan and its people, specifically the facets of the Japanese language, art, marriage, family, and religion. Working together and individually, these aspects were researched to the best of our ability through the use of books and internet sources. Dictionary use was also prevalent, as the definition of the five areas were a vital and integral part of basic information, before finding out how the culture of Japan viewed them. IV. Discussion It is known that Japan has a culture with a high work ethic and mainstream language, and it is expected that research will support this. Since Japan is a small country with no viable means of expansion, as it is surrounded on all sides by water, the focus group expects to find information about how the people li ve in multigenerational homes, as well as how the educational system is geared towards helping Japanese children find their place in their country while taking care of their elders. Further research should reveal how marriages are handled in the country as well as how family and family planning fit in with the life plans of those wishing to raise any children. A curious point of discussion may be how life has changed in Japan since World War II due to their participation on the side that was not victorious. V. Five Main Elements of Japanese Culture 1. Language – The words, their pronunciation, and the methods of combining them used and understood by a community (Merriam-Webster Online Dictionary). Japan is mainly divided into two subcultural regions, Eastern and Western, with language being a very minor element of all of the differences found between the two (Sugimoto, 2010). The Japanese have one main language, but distinctions in dialect. These dialects are so great that a person outside of one prefecture (area) of Japan may have trouble distinguishing the dialect of another (Sugimoto, 2010). The language of residents in the upper-class neighborhoods of Tokyo is regarded as â€Å"

E-Commerce Essay Example | Topics and Well Written Essays - 500 words - 4

E-Commerce - Essay Example E-commerce has progressed from online billboards to a entirely functional, personalized shopping incidence over the past decade. This whole process was full of experiments and had lots of troubles along the way. The e-commerce technologies first came to sight in the late 1970’s when the implementation of electronic transactions between businesses, in addition to the exchange of information, which was done in the form of electronic purchase orders and invoices. The evolution period discussed is interesting which has allowed consumers to have online shopping experience and this is the concept which still applies. The example which we can relate here is Amazon.com which has spent years in reaching the position where it stands today (chagger, 2007). 3. (How to create a successful e-commerce Web site): What do you need to have/do? Use your own words, dont copy/paste from copyrighted material online (yes, everything online is copyrighted even if its free!) Starting an e-commerce business these days is easier than it has ever been. Now we have an abundance of tools, software, expert professionals and numerous resources which can easily teach us the exact path. Next it is required to choose a definite and targeted niche market. After selecting this it is suggested to go for ready-made e-commerce shopping cart systems that are web-based, which allows you to save time. You can use this time to market your site and get more traffic. The last thing which is required to focus is carefully designing and testing back end processes. If appropriate time is not spent on the front and back-end processes it may end up with a lot of irritable customers which will affect your brand or profitability in the long run. Example of a specific company which we can relate here is the ebay.com which has made long term investments in research and development and made a perfect online solution (Allbusiness.com, 2006). The apparent differences are the

Technology in Education in NYC Assignment Example | Topics and Well Written Essays - 1250 words

Technology in Education in NYC - Assignment Example This study highlights that  the NYC local government should enhance the use of effective techniques such as the Learning Analytics to assess the progress of education. The learning analytics policy approaches facilitates measurement of various elements that affect education. Learning Analytics facilitates the collection of useful information about the students, parents, and the community that can be used to regulate the use of technology in schools.   In essence, the use of Learning Analytics facilitates impromptu research on learning institutions to evaluate the functionality of technology in the education field. In this regard, all the stakeholders in the education sectors should be involved in the research in order to decide the most effective means of solving the challenges facing use of technology in education.From this paper it is clear that the approach used to address the issue of hacking and damaging of education devices presently in the NYC presently is ineffective. Eve n though hacking is monitored via online platforms, the infrastructure is not convenient for complex soft-wares such as the eSpark. In addition, the mechanisms used to monitor the usage of learning devices are defective. For instance, parents are not involved fully in the monitoring devices monitoring process. Therefore, the NYC education sector should consider adopting the changes discussed above to improve the security of education documents and longevity of learning devices.   Ã‚  

Wolverhampton - A car-free city, myth or possibility Essay

Wolverhampton - A car-free city, myth or possibility - Essay Example Nowadays every effort is geared towards conserving the little resources that are available for human beings. Furthermore, efforts are made to make life easy. One of the areas that tries to conserve the environment and at the same time benefit from its own program is sustainable mobility (Ozge, & Karaaslan, 2011, p 28). This roughly means that the project aims at holding to the resources that are available in relation to the movement from one location to another. In the current world, the aspect of globalisation has led to the jeopardisation and astronomical increase in the need to use transport and has turned mobility of people, their concepts and commodities into a very important feature in our current society. At the same time, the transport segment in most of the countries has become one of the largest contributors to the carbon dioxide that the vehicles emit. This transport segment over period of time has built a great percentage on the number of pollutants contributing to the en vironmental degradation and has increased the level of energy consumption (Thomsen, 2011). It is with this in mind that I set this research on the grounds explained above. I will look at Wolverhampton concerning whether there is a possibility of turning the city into an environmental conscious city. As for this aspect of a car-free city, I will be selecting a suitable and sustainable mobility concept that can work in the city and also explain the concept itself and how it will be implemented. This will be analyzed with the relevant literal materials (Shane & Graedel, 2000, p77). The first area I will tackle in this essay will be the sustainable mobility as a concept and thereafter I will chose the most appropriate concept for sustainable mobility in the Wolverhampton area. Sustainable Mobility The word â€Å"mobile† means that one is capable of making movement in a space, virtually like in the flow of information in a particular network, be it socially (in this case, climbing the ‘social ladder’ to be in a different level or status), or even being physically making the movements (Neuman, 2011, p 41). In a statistical perspective, it means that mobility is the movement between two places, from one place to another and this does not clearly emphasize which means were used. Therefore, in my case, I will assume that mobility involves different means of transport and the mode of transport used for the movement to be made. According to Staley and Ybarra (2008), sustainable mobility is â€Å"mobility which does not endanger public health or ecosystems and meets needs for access consistent with: a) Use of renewable sources below their rates of regeneration; b) Use of non-renewable resources at below the rates of development of renewable substitutes†. The concept of mobility in some quarters has a different definition. According to Kasanen (1994) and Berge et al (1992), mobility is the potential for movement. For instance, a product might hav e a high mobility which means it might have a potential for movements by having qualities and characteristics that will make it easy to make a move and through the existence of means of transport to carry the movement out. At the same time, the mobility in people will greatly vary depending on each person’s factors like the age of the person, gender, health of the person and the occupation among many other factors. At the same time, the different periods of time at individual disposal and varied accessibility to the correct means of transport play a major part too. This is further supported by Hoyer (1999) who also describes mobility as â€Å"†¦an expression for both the potential for movement and the volume of the actual movement taking place. It

Universalism in Human Resource Management Is Dead Research Paper

Universalism in Human Resource Management Is Dead - Research Paper Example The last twenty five years have witnessed the field of human resource undergo huge changes in a bid to make it a scientific discipline with its own theories, assumptions and strategies. These developments led to the introduction of HRM in the MBA curriculum, leading to the discipline becoming a major part of business strategy development (Budhwar and Khatri, 2001). Questions began to emerge however regarding the nature of human resource management as a discipline with many scholars and businesses criticizing it for lacking in credible theoretical foundations. This led to development of Strategic Human Resource Management (SHRM), a subfield of Human resource management that focuses on integrating the process of strategic management in to the field of human resource management. This led to development of three main theoretical perspectives or approaches in the discipline, namely universalistic, contingency and configurational approaches. The universalistic approach in Human resource ma nagement outlines the best practices in the field with the objective of encouraging application of those practices by companies and businesses across the globe and from different industries (Goodman & Truss, 2004). This perspective highlights the fact that there are some HRM practices that are certainly better than others. Companies should therefore focus on adopting these best strategies for their own success in implementation of their Human Resource Management strategies. Among some of the practices identified by the proponents of the universalistic Human resources perspective include seven strategies namely selective hiring, employment security, extensive hiring, self-management teams, extensive training, reduction of differences in status, information sharing and high salaries and wages based on the company’s performance. Universalists in Human Resource management believe that these strategies should be applied universally by all companies and that they are bound to lead to great success (Balogun, 2006). Another reason why Universalists promote the application of universal best practices is rooted in the scientific belief that the relationship between dependent and independent variable is always the same universally. It therefore does not matter where the industry is located of in which industry it is, since the relationship between human resource and success of the company is the same universally. In the second approach, the Contingency perspective, the application of Human Resource policies by any company must be consistent with the other policies and functions of the company. This perspective lays great emphasis on aligning HRM policies with company strategies based on the ‘best fit’ policy (Lewin, & Peters, 2006). The best fit policy posits that there are some Human resource policies that will fit better with the strategic functions and goals of the company. The company should therefore implement only those HR policies that better f it or merge with their general company strategies, policies and functions. Human Resource policies should be able to relate well with the companies lifecycle in order for them to be successful.

Argument and Persuasion Essay Example | Topics and Well Written Essays - 750 words

Argument and Persuasion - Essay Example She boldly wrote her description and criticism Woolf presents one side of the argument where she so much rely on women freedom and right by indicating that men are the cause of all problems women have in the society i.e. where she says that many challenges that women fight when they are pursuing their professional endeavors like doctors, lawyers , teachers etc. . They are held back by their fears and doubts as well as society’s beliefs and judgment which Woolf claims is caused by men domination To provide a good example whereby Virginia relies so much on one side of argument, when she talks about a â€Å"Phantom† as a barrier that women should do away with for them to reach their objective. In my view â€Å"phantom† is anything everybody, despite of sex, class and kind has his/her own phantom. It basically presents obstacles of the mind. It’s associated with negative feelings that is between us and our aspiring and holds us back from maintaining the success (Woolf 67-9). We must learn to break to improve ourselves and wolf says â€Å"it is harder to kill a phantom than a reality† (275).Woolf uses some metaphors to explain his argument about the â€Å"phantom.† She compares it to an â€Å"angel†, and refers to her as angel of the â€Å"The Angel of the House† (274), and argues that â€Å"it was she who bothered me and wasted my time and so tormented me that at last I killed her†, and she went ahead and describes her br iefly: â€Å"she was intensely sympathetic. She was immensely charming†¦Ã¢â‚¬  (274) Virginia Woolf creates a link between the audience and the speaker, she creates awareness that the audience in the subject is mainly women and her main subject of focus is feminism. In her lines like â€Å"†¦I have come here out of respect for you, who are in process of showing us by your experiments what a woman is†¦Ã¢â‚¬  this line appeals to women crowd only. Woolf appeal strongly by ethos, pathos and logos. Ethos is established in his book

Busines Law Research Paper Example | Topics and Well Written Essays - 1250 words

Busines Law - Research Paper Example Under the execution terms of his estate, the car belonged to his relative Uncle Sam. b) Curtis gave his car keys to the hotel guard of Hotel Ritz, a very renowned and expensive hotel and expected the guard to carry out a duty of care by executing reasonable foresight. Even though he failed to inform the guard about the expensive fur jacket in the trunk of the car, it was the duty of the guard to make sure that the car was parked properly and that a check was kept on it in order to ensure that it did not get stolen. The hotel and the guard both owed a duty of care to Curtis when he checked in and gave the guard his car keys, and did not expect them to be so negligent in handling his belongings. Therefore, Curtis will be successful in holding the hotel and the guard liable for the damage caused to him due to the loss of his car and his coat and can make them pay for both, because it was the duty of the hotel and the guard to make sure that his car as well as everything inside it were i ntact and safe in the hands of the parking lot and guards. The hotel should have taken precautionary measures and not been negligent in letting his car get stolen. c) In the case of Terry, Stocks and Lock, the possession of the money will go to Lock because the motel was in his possession and Stocks and Terry had been hired by him in order to renovate and not take any moveable or immoveable property from the location. Lock had full ownership over the motel and thus everything inside it belonged to him, and was his decision with respect to what he wanted to do with the moveable property. The money should be characterized as mislaid abandoned or lost because whoever had put it there had left it and left the motel with little or no intention to return. In any case, the property had become part of the motel after it had been abandoned there and thus was in possession of Lock. II. d) â€Å"Statute of frauds as applicable to the sale of goods— The actual contract does not need to be in writing. Just some note or memo must be in writing and signed. However, the UCC exception to the signature requirement is where written confirmation is received and not objected to within 10 days [ §2-201(2)]† Thus according to this rule laid down by the UCC, Rupari was under the obligation to pay the entire amount even though the contract was not in writing because it was fixed orally and a confirmation was received on part of Rupari to deliver the pork goods which was not adhered to. However, the exception may be considered and taken into account here because it clearly states that written confirmation should have been received which was not indeed received by the company. III. a) A contract had been formulated between Mackey and Pride with regard to the shipping of the Greenie Brand Peas via Fast Freight Lines. However, a fire destroys all the thousand boxes of peas and the shipment was not able to be transferred through to Mackey. However, even though Mackeyâ€℠¢s name and address was printed on each and every box and ready to be sent, Mackey will not have to suffer the loss that was caused to Pride because the peas never reached Mackey. The peas were not even en route to Mackey when they got burnt in the fire and thus the responsibility lies completely within Pride’s ability to get back their loss through means of insurance because even

Manus for example refuses to speak Essay Example for Free

Manus for example refuses to speak Essay The opening movement can be referred to as the gathering where the characters are introduced to the audience9. It is evident that the sequence in which Friel presents the characters to the audience on stage is significant. Primarily, an obvious observation to make would be the entrance of the Irish community to the stage, followed by the English. However, the entrance of the Irish community to the stage alone is equally important, appropriately starting with Manus, Sarah and Jimmy Jack. These characters are the least accepting of Englands colonialism, and refuse to acknowledge the inevitable changes (Manus for example refuses to speak English. ). It is quite fitting therefore that Owen is the last Irish member to enter the stage; for he has not only embraced the unavoidable changes, but he has joined forces with the English to enforce them. Unlike his brother Hugh, and the other Irish members, he fails to appreciate that the roots of the Irish culture are masked in language. Friel also has additional reasoning for such a pattern of entrance. Hughs entrance following his attendance at the baptism of Nellie Ruadhs baby for example enhances the importance of naming in the play. I strongly agree with the critic Leon Litvack who stresses It is not so much the naming and the changing of names, but what that signifies and what those names signify in a particular context10. In the second and third acts there is celebration and breakdown together. Effectively, Friel contrasts the first two celebratory acts with the final act of breakdown, to represent the scattering of the Irish people and the collapse of the Irish culture. Hughs return from the christening of Nellie Ruadhs baby in Act one and his return from the babys wake in Act three symbolises simultaneously Britains colonialism of Ireland, and the death of the Irish language. Baile Beag can be perceived in Translations as a microcosm of Ireland11. In a similar way, one could thus support the view that the desire of the English to make a map is itself a microcosm Englands desire to colonise Ireland. Therefore, Friel uses this to represent how the roots of the Irish culture are destroyed, through the destruction of Irelands place names. Lanceys blinkered statement that a map is a representation on paper reinforces this viewpoint. However, I disagree with critics such as Andrews who over historicize the play, claiming that Friel attempted to portray the map as an extreme act of colonialism. In order to correct Friels so called historical errors Andrews claims that the map was much more of a civil measure, rather than an oppressive military act. In support of Friels own words that the play has to do with language and language only it is important to highlight the relationship between names and identity. Friel maintains that names, culture and relationships (embodied in language), establish identity. He supports this theory through the character of Sarah, a girl with speech difficulties, silenced by the colonisers she knows she cannot. She closes her mouth. Her head goes down. In contrast to this, in A Passage to India Forster suggests that identity is found on a more spiritual level, and is only masked by names, culture and relationships. Ironically, while Forster focuses on the complexity of three different religions, places and seasons to emphasise the importance of the individual, Friel adopts the small hedge school of Baile Beag, and the personal relationships within the school to stress the significance of language on a larger scale, and its importance when considering Irelands loss of identity through colonisation. In A Passage to India Forster questions the importance of language, relationships and culture, illustrating the significance of the spiritual understanding of the individual. Forster achieves this primarily through the character of Mrs Moore, and the spirituality of Hinduism. However, the issue of colonialism is less important in A Passage to India, and plays a more prominent role in Friels Translations. Unlike Forster, through the colonialism of Baile Beag Friel demonstrates his belief that the core of a persons individuality is held in language, and without it their culture, relationships and names are lost.

It Was But A Dream Essay Example for Free

It Was But A Dream Essay From my home country, attending school is a blessing. It is an opportunity given to those who can. Education is a privilege for those who can afford, and a gift to those who cannot. But for a person like me, who somehow found having my nose at a book intriguing, college education was a dream. Living that dream is another wonderful experience all together. Fellow students and teachers became the drawing force of inspiration from deep within. They highlighted that going to school was truly what I wanted. To be constantly surrounded by equally educated individuals continues to tickle the mind. There was just so much to learn. It is not about doing what everybody else does. It is not about having the bragging rights of even attaining an education. It is all about fulfilling what is in my heart. This was my chance to have an education, and as a person of my country, I simply could not back away. Concepts The first step in achieving one’s dreams is to accept all challenges that come along with it. There were times when you would question if this was what you really wanted for yourself. It is not as easy as the fantasies make you believe. It is hard work. But nothing is ever free. Education is earned as much as everything else that we want to have as our own. The next step is to immerse yourself in the pool. Education, I realized, is not just through the books and the professors. Relating with other students gave the textbook definition more in-depth meaning. It gave the whole idea of schooling much deserved essence. Sharing with fellow students what you have learned in class is a simple yet overwhelming experience. In comparison to lower level education, college education is more diverse. Not only are there a wide array of programs and courses to choose from, but there are also a lot of cultures to learn and understand. Moreover, it is advantageous to be able to relate with these cultures. College was that door to go beyond barriers and closed minds. As a person who is of color, this aspect of cultural differences is an important highlight in further enhancing one’s education. Without being able to see beyond the color of one’s skin, one fail to completely learn what is there to learn. Inferences Based on my experiences, not only do I dream to have an education, but it would seem that the underlying objective is to understand and to be understood. College education is not just being able to learn Science, English, Mathematics, or Art. My experiences suggested an even bigger and better package. It is learning all that with fellow students. Professors are also students—in the sense that they learn from their classes as well. According to my perceptions of education, I am an open minded person ever eager to learn more about anything and everything. I have my own field of interest, like any other student, but a student will always give a different idea a chance. Keeping minds closed would be the greatest downfall of a college student. Within me, I will always bring my country. But I share that with other people for them to learn who I am and who my people are. Implications My college experience has been fruitful. It was another beginning to life’s adventures, to learn, to find, and to experience. It was never always an easy task. But at the end of the day, one would find that you gained more than what you gave away. The network of friends, students, and educators helped fulfill a lifelong dream. All the hardships, the challenges, the financial ties were all worth it. Earning my college education was not just a dream I fantasize about as a child and a young adult. It was something I really wanted—that made every challenge seem very minimal. The new ideas and friends made in every class and endeavor might become overwhelming. But I always remember that I feel that way because I learned something new. The challenges tire me, but I always take my victories. Point of View In the end of it all, I believe that everyone truly deserves a college education. A lot of individuals find school too tiring. To them, it would always seem that there is too much to do: too much to read, too much to write, and too much to achieve. Little did they realize that at the end of it all, it is not about having achieved too much. Instead, it is having achieved so much. It is given more than enough effort, more credit, and more attention. That leaves a person worth knowing. As it is said, a person who is education talks very little. There are a lot of other ways to share what you know, and to let people see what you have gained in school. It is unfortunate that more often than not, people fail to realize this reality: college is a life changing experience. It is not just the books, the school hours, the tuition, and fees. It is about keeping the mind active. I believe everyone should experience college. There is much nothing to fear except the belief that you cannot achieve anything. I might not have achieved the greatest of awards, but my college experiences are my life’s best teachers. That is considering that even having a college education is but a dream.

Effects Conflicts On Growth And Development Of Businesses Politics Essay

Effects Conflicts On Growth And Development Of Businesses Politics Essay Conflict is an open clash between two opposing groups (or individuals). Conflict is actual or perceived opposition of needs, values and interests, Conflict has serious implications for development in countries affected by it, not only in terms of the difficulty of implementing development policies, but also because it leads to more poverty and lower growth, which are very serious root causes of conflict. Conflict between the Mamprusi and Kusasi ethnic groups is long-standing over some decades and has resulted in sporadic and recurrent outbreaks of serious violence resulting in destruction of property and death on many occasions. Indeed the Bawku conflict brought into play a complex matrix of structural and contingent factors that makes the disaggregating of the events particularly difficult. Hostilities between the Kusasi and Mamprusi is probably as old as the state of Mamprugu itself, since the town of Pusiga, less than ten miles distant from Bawku, was one of the first stopping places for the band of invaders who established the Mamprusi Kingdom. Most recently, in December 2001, violence broke out following a dispute between a Kusasi and a Mamprusi at a lotto kiosk in the Sabongari section of the town. Subsequent tit-for-tat attacks led to at least 29 deaths and 36 serious injuries in the month of December alone. The area in which the conflict occurred is ethnically heterogeneous and has one of the lowest income (80% living in extreme poverty) and literacy (26.3% of adults functionally literate) rates in the country. It is a relatively densely populated area with over 100 residents per kilometer. There is relatively strong religious (66%) and ethnic (64%) attachment by the populace. Voter consciousness is high and party affiliation (NDC, NPP and PNC) strong with 2000 voter registration figures of 95 per cent. (Source:2000 population and housing reports) Additionally simmering disputes over the Bawku skin have persisted for years. A number of the protagonists have been brought before the courts, but to date no credible insights have been gained into the motivation for and execution of the attacks. A frequently cited study by Christian Lund provides further information concerning the history of conflict in recent decades, including overlapping issues of land ownership, ethnicity, chieftaincy an d others, including the unresolved issue of the Bawku skin (signifying entitlement to the throne); The skin is the symbol of chiefly authority in northern Ghana, equivalent to the stool in the south. It symbolizes the chieftaincy and the throne. When a chief is enskinned, he is seated on the skin of an ox sacrificed for the occasion. In normal parlance, chiefs who are forced to abdicate are de-stooled, not de-skinned. Bawku has a long history as a flashpoint town in Ghana. In 2001, at least 28 people were killed there when factions clashed in another battle apparently sparked by a relatively small crime, the destruction of a small shop. The international human rights group Amnesty International has expressed concern about the lack of political will to solve the crisis. The group said in a statement that the failure to resolve the conflict stems from a game of hurt no one in order to win all votes. An interview with the business community in Bawku revealed that some businessmen and women from Bawku have re-located their businesses to other parts of the region notably Bolgatanga and Zebilla. While some traders felt secure doing business in Bawku, others said they did not, citing the general insecurity and the decline in commercial activities as their reasons. The decline in business is further reflected in the assemblys revenue mobilization.   It collected 507.2 million cedis as against an estimated revenue target of 749.3 million cedis at the end of December 2001. The District Co-ordinating Director, Mr. Ibrahim Alhassan attributed the assemblys plight to looting of its coffers by revenue collectors in the wake of the conflict last December. Non-governmental organisations (NGOs) seeking to bring peace to the area have been organising seminars, dialogues and brokered peace accords endorsed by the two main factions, the Kusasis and Mamprusis. This years United Nations (UN) day for peace and reconciliation was specially dedicated to Bawku to get the people to appreciate the need for peace the area. Advocates for peace in the area have suggested the combination of extensive military tactics to retrieve arms and diplomacy and education to bringing lasting peace to the area. 1.2 STUDY AREA INTRODUCTION AND OVERVIEW OF THE MUNICIPALITY LOCATION AND SIZE Bawku Municipality is one of the nine districts and municipalities in the Upper East Region of Ghana. It is located approximately between latitudes 11o 111 and 10o 401North and longitude 0o 181W and 0o 61E in the north-eastern corner of the region. The municipality has a total land area of about 1215.05 sq km. It shares boundaries with Burkina Faso, the Republic of Togo, Bawku West District and Garu Tempane District to the north, east, west and south respectively. The Bawku Municipal Assembly was established by LI 1738, 2004. LEADERSHIP OF THE ASSEMBLY Hon. A. A. Awuni Presiding Member Hon. MusahAbdulai Municipal Chief Executive Mr. P. K. Kuupol Municipal Coordinating Director LOCAL ENVIRONMENT LAND COVERAGE AREA The Municipality has a total land area of about 1215.05 sq km. CLIMATIC CONDITIONS As with the whole of the Upper East Region, Bawku Municipality is part of the interior continental climatic zone of the country characterized by pronounced dry and wet seasons. The two seasons are influenced by two oscillating air masses. First is the warm, dusty and dry harmattan air mass which blows from the north easterly direction across the whole municipality from the Sahara Desert. During the period of its influence (late November early March) rainfall is entirely absent, vapour pressure is very low (less than 10 mm) and relative humidity rarely exceeds 20% during the day but may rise to 60% during the nights and early mornings. Temperatures are usually modest at this time of the year by tropical standards (26 0c 28 0c). May to October marks the wet season. During this period, the whole of the West African sub-region including Bawku Municipality is under the influence of a deep tropical maritime air mass. This air mass together with rising conviction currents, provide the Municipality with rains. The total rainfall amounts to averagely 800m per annum. A striking characteristic of the rainfall worth noting is the extreme variability and reliability both between and within seasons. Another striking characteristic is the large quantity of rain water normally lost through evapo-transpiration from open water surfaces. An estimate of the volume of rain water loss varies from 1.55mm to 1.65mm per annum. POPULATION CHARACTERISTICS The estimated total population of Bawku Municipality is 205,849. Its population density is 169 persons per square kilometer. The population of the Municipality constitutes about twenty percent of the Upper East Regions population and 0.99 percent of the Nations population. The population is 20 percent urban and 80 percent rural. The dependency ratio is 1:1:25. About 55 percent of the population is outside the working group which constitutes a stress on the working population. Household sizes in the Municipality are fairly large like it pertains in most parts of the country. According to the 2000 population census report, on the average there are seven persons per household. Though these large households could mean availability of labour, it has some financial implication in terms of feeding, healthcare, education, clothing etc.The large number of household therefore constitute economic burden. POPULATION GROWTH RATE The population growth rate of the Municipality is 1.1. ETHNIC GROUPINGS The predominant tribes in the Municipality are Kusasis, Mamprusis, Bissas and Moshies with Kusasis forming the majority followed by Mamprusis. However, there are quite a number of migrants from other parts of the country, especially the south (most of whom are civil servants) and the neighbouring countries like Togo and Burkina Faso. Ethnic heterogeneity has had implications for harmony in the Municipality. In the very recent past, there have been sporadic violent ethnic clashes between the Kusasis and Mamprusis. It is expected however, that inter-marriages among the diverse ethnic groupings will provide the impetus for peaceful co-existence. The predominant languages spoken in the municipality are Kusal, Mampruli, Bissa and Moli. There are however quite a number of other languages spoken in the Municipality including Hausa, Ga, Gurune, and Twi. EDUCATION Education and literacy provide the opportunity for individuals to participate in a wider job market. In the Municipality, the standard of education is generally low as compared to that of the nation as a whole. Though the Municipality has seen a lot of interventions in the construct ion of new school buildings, many schools are still accommodated in dilapidated structures with some children still receiving lessons under tress and unclouded pavilions. Senior High School (SHS):- The Municipality has two (2) SHS, one Technical Institute, a Vocational Institute, Teacher Training College and a Nurses Training College. These institutions are opened to not only the Bawku Municipality but to the whole of Upper East Region and beyond. HEALTH The Municipal Health Management Team (MHMT) is headed by the Municipal Director of Health Services, assisted by Medical Assistants, Senior Nurses and Technical staff. Health care in the Municipality is provided through hospitals, health Centres, CHPS Centres and private clinics. 1.3 STATEMENT OF THE PROBLEM Conflicts are seen as a serious problem in our Ghanaian community and the world at large. The predominant types of conflicts in Ghana are so-called Chieftaincy Conflicts, which are centred on the chieftaincy institution. Relatively, the institution has survived the impositions of both the colonial and the post-colonial regimes that have included them within the boundaries of the modern states (see Nukunya (1992, 77-78). A country that has experienced many major developmental programmes undoubtedly is contingent on peace and stability. However, regardless of all this serious conflict-free campaigns, the bawku municipality in the upper east region of Ghana is still saddled with series of conflicts which posses so many threats on life and properties. People have ascertained that the root cause of the conflict lies on the fact that dubious and unscrupulous people in the area want to use the unsecured nature of the area to intentionally cause fear and panic in other to rob people off their properties. Secondly others are Also of the view that the conflicts dwells largely on chieftaincy. Notwithstanding, others still ascertain that their differences in political ideologies, farmlands, celebration of festivals, the unable ness on the part of the Mamprusis to have their damba festival celebrated and as well perform the funeral of the late Naba Calipha among others are the cause of the conflict in the municipality which leaves in its wake hunger and poverty. Generally, Chieftaincy disputes erupt when there are two or more rival claimants to a vacant à ¢Ã¢â€š ¬Ã… ¾stoolà ¢Ã¢â€š ¬Ã… ¸ or à ¢Ã¢â€š ¬Ã… ¾skinà ¢Ã¢â€š ¬Ã… ¸, the symbols of kingship or chieftaincy in the à ¢Ã¢â€š ¬Ã… ¾traditionalà ¢Ã¢â€š ¬Ã… ¸ state. The rival claimants to such traditional authority may either belong to different ethnic groups or to different lineages of the founding family. These are exacerbated by direct as well as discreet political interventions in chieftaincy affairs. For instance, when governments support loyal claimants to chieftaincy positions against less amenable ones has led to tensions between traditional rulers and government officials on the one hand, and between rival claimants to chieftaincy positions on the other hand. So too have attempts by wealthy pretenders to gain the position on the basis of wealth and influence in society. Currently, it is estimated that there are over 100 chieftaincy conflicts in Ghana, centred on ethnicity, succ ession to traditional political office and the struggle over land (Tsikata and Seini, 2004; 25). In Ghana, the struggle to become a Chief may turn violent: when the historical, political, economic and social circumstances around the establishment of the chieftaincy institution in a traditional state become contested; when the rules of succession become unclear; when successive national governments and political parties support one group against the other in a bid to serve their own parochial political interest; and when there are small and light weapons available to the factions in the dispute. However, though chieftaincy conflicts are largely localized (as the disputes occur within the boundaries of the traditional state), and the associated violence hardly spills over into neighbouring traditional states, the conflicts social, political and economic ripples become felt beyond the conflict zone. Conflict has serious implications on development in countries affected by it, not only in terms of the difficulty of implementing development policies, but also because it leads to more poverty and lower growth, loss of lives, damage to properties, displacement of families, slows down development, among others. The puzzling question remains as to the effects, consequences, and what should be done to eliminate or mitigate the impact of it in our societies these days. It is against this background that the researcher seeks to determine the root cause and its effects on life, property and suggest ways of bringing peaceful resolution and settlement in the conflict prone areas in the Bawku municipality. 1.4 Objectives and Aims This study is about how chieftaincy conflicts can impact on the peace and socio-economic development and growth of businesses, Individuals, localities and countries. GENERAL OBJECTIVE The main objective is to examine the effects of conflicts on the growth and development of businesses in the Bawku Municipality as well as to make recommendations to policy makers on the way forward. SPECIFIC OBJECTIVES: To examine the effects of the chieftaincy conflict on economic activities (commerce, agriculture and industry). To examine the effects of the violence on livelihoods of people: seen in terms of the household poverty and employment opportunities. Governance in terms of revenue collection and expenditure on security. To determine the effects of the conflicts on health and education. To make recommendations on how the conflict can be resolved/managed peacefully on a permanent basis. 1.5 RESEARCH QUESTION Is chieftaincy a possible cause of the conflict in the bawku municipality? Does ownership of farmlands form part of the causes of the conflict in the municipality? 1.6 Significance of the Study My research on the effects of the Bawku chieftaincy conflict seeks to present empirical evidence that communal violence negatively affects the socio-economic development of local communities where they take place. This research will investigate the effects of the perennial violence in Bawku on the ability of the Municipal Assembly, the Local Council and the people of the area as a whole to mobilize resources to improve their well being. Apart from contributing to the knowledge base on effects of conflict, this research will provide a basis for policy making towards resolving and managing communal (ethnic and chieftaincy) conflicts 1.7 SCOPE AND LIMITATION OF THE STUDY: This research is expected to cover a period of one year and the associated limitations will be: Financial constraints/difficulties to be able to cover the required people and place. Inadequate and not straightforward answers or response from respondents is eminent or likely. Risky to venture into homes of respondents who were/are badly affected as it reminds them of their unfortunate and unplanned past memories. Answers/response will not be objective as respondents are/will be giving responses to favour their faction at the expense of the other faction. LITERATURE REVIEW 2. 0 Conflict has serious implications for development in countries affected by it, not Only in terms of the difficulty of implementing development policies, but also because it Leads to more poverty and lower growth, which are very serious root causes of conflict. Chronic conflicts continue to exist and to devastate the lives and economies of the People in the affected countries (and, to a lesser extent, on non-conflict-affected Countries). Naturally, this has created a precarious and unpredictable Environment that has not been conducive to fostering economic activities. Ongoing incidents of violence since 2008 seem to indicate similarly localised and minor disputes can become the basis for inter-group conflict on a larger scale. There are quite a few published works on the effects of conflicts on development in Ghana in general, but none on the effects of the Bawku chieftaincy conflict on the growth and development of businesses in the bawku Municipality. Recent literature on conflicts in Ghana has concentrated on the inter-ethnic and intra ethnic conflicts, since these are the dominant causes of conflicts in the country. A governance deficiencyà ¢Ã¢â€š ¬Ã… ¸ has been cited by some of these works as the cause of the recurring ethnic and communal violence in many parts of Ghana. (Akwetey, 1996: Lund, 2003: Jonsoon, 2007). Akwetey for instance argues that the absence of adequate democratic institutions is to blame for the recurring violence. Avenues for expressing interest and demands are non-existent. Christian Lund (2003), in an analysis of the longstanding ethno-political conflict between the Kusasi and the Mamprusi in Bawku, has argued that the politicisation of the Bawku conflict has affected government efforts to resolve the conflict. He asserts that a wide range of political- including party-political- and economic competition over chieftaincy, land, markets, names of places and other issues are cut to fit the ethnic distinction as conflicts over rights and prerogatives are rekindled accounting for the perennial violence. According to Julia Jonsson (2007), in a crises working on Traditional leadership and ethnic conflicts in Northern Ghana, asserts that the link between development and conflict in the region, exist on different practical levels: In the actors discourse in the socio-economic grievances they perceive as important in the causation of the conflict, through the effects of the fighting. She concludes that conflicts have disrupted the development of the region: destroyed its resources and development projects. Moreover, according to Kusimi, et al. (2006), in a paper on conflicts in Northern Ghana, have expressed the view that violent clashes in that part of the country affect economic development (destruction of farms and produce; prevents cultivation of lands; disrupt economic activities; discourage investment, labour flow and tourism) (see also Brukum, 2007). They also assert that conflicts in the region affect educational levels and divert governments attention from tackling pressing national issues relating to development, to restoring peace and order. In an article on the Guinea Fowl War of 1994 in the Northern Region, Emmy Toonen (1999) asserts that the conflict affected inter-ethnic co-operation in the region. Though the situation has improved, she claims that the Konkomba are still too afraid to enter Tamale, the regional capital where the Dagomba are the majority. She also claims that medical and educational facilities in the region were also affected. Security has a direct impact on the levels of investment. The violence associated with the chieftaincy conflict in the Bawku municipality affects investments in the different sectors of the municipal economy. I present the data on the effects, sector by sector. Agriculture: The violence resulting from the chieftaincy conflict adversely affects production, marketing and investment in agriculture, the dominant economic activity in the Bawku municipality. During outbreak of violence in the Municipality, farmers, especially those engaged in the cultivation of perishable foodstuffs such as watermelons and onions suffer heavy losses. Watermelons and onions are cultivated by irrigation and need constant tendering. When violence breaks out, most farmers are forced to abandon their crops because they fear being either attacked or because of the curfew instituted by the government/security apparatus. Furthermore, the transportation networks are also disrupted during violent clashes and farmers are unable to transport their foodstuff to the market places. These results in the foodstuffs getting rotten on the farms, the markets are deprived of these produce, scarcity sets in while their prices soar in the Municipality and the country as a whole. Commerce: Commerce, the second most important economic activity in the Bawku municipality, has also been negatively affected by the chieftaincy conflict. The officials from the Municipal Assembly asserted that, commercial activities as a whole is negatively affected by the perennial violence in the Municipality. The Assembly finds it very difficult to attract potential investors. Such activities as looting, robbery and the general lawlessness, which bring businesses to a standstill during violent clashes, scare away potential investors. The officials also cited the out migration of business people to other parts of the country as a direct effect of the perennial violence in the Municipality. Restricted movement, disruptions in businesses, the loss of capital through burning of houses and shops, and limited and selective business transactions (this means that people will normally not do business with members of the other side, this limits the market available to each trader) were all cited by various respondents as effects of the violence which are disincentives to business in the Municipality. Amidst these chaos and confusions and the general instability in the municipality pragmatic efforts have been put in place to take of the problem of which a few of those as have been kept in place by the central government and the leadership of the municipality are as seen below; A number of security measures have been put in place to respond to the perennial violence from the chieftaincy conflict and to reassure people to go about their normal daily lives without fear. Some of these measures include the stationing of a rapid response Air-Borne Force and a significantly larger police force in the Municipality. These measures mean that central government and the municipal authorities have had to channel more resources into maintaining the military and police presence. The Municipal Assembly spends GH ¢25037 every month on the Air-Borne Forces (source; municipal chief executive). In addition, the municipal assembly pays their communication, health, and fuel bills. Some other steps towards mitigating this conflict and its influence in our society, businesses and the world at as suggested by (source; Emmanuel bombande-executive member of wanepb) are as follows; (a) the need for effective dialogue by the various stakeholders; (b) the equal distribution of farmlands and other resources; (c) the rightful à ¢Ã¢â€š ¬Ã… ¾ownersà ¢Ã¢â€š ¬Ã… ¸ should be allowed to occupy the à ¢Ã¢â€š ¬Ã… ¾Skinà ¢Ã¢â€š ¬Ã… ¸; (d) political parties should stop interfering in the chieftaincy conflict; (e) the Regional House of Chiefs or the National House of Chiefs are the appropriate authorities to resolve the conflict; and (f) the need for education and understanding. Some pessimists who enjoy pleasure in war argue that the conflict cannot be resolved and suggested that the two sides should be allowed to fight until one faction emerges victorious and asserts dominance 3.0 RESEARCH METHODOLOGY INTRODUCTION The researcher will base his methodology on the following: Population of the area Sampling design Sampling techniques Data collection techniques Population of the area The estimated total population of Bawku Municipality is 205,849. Its population density is 169 persons per square kilometer. The population of the Municipality constitutes about twenty percent of the Upper East Regions population and 0.99 percent of the Nations population. The population is 20 percent urban and 80 percent rural. The dependency ratio is 1:1:25. About 55 percent of the population is outside the working group which constitutes a stress on the working population. Household sizes in the Municipality are fairly large like it pertains in most parts of the country. According to the 2000 population census report, on the average there are seven persons per household. Though these large households could mean availability of labour, it has some financial implication in terms of feeding, healthcare, education, clothing etc.The large number of household therefore constitute economic burden. POPULATION GROWTH RATE The population growth rate of the Municipality is 1.1. Sampling design The researcher will use an interview process and personal observation in gathering the information. Interview is a personal or one on one interaction between an interviewer and his targeted respondents on an issue where the interviewer has a predetermined motive whereas observation is the personal foresight of how things will go like. Sampling techniques The researcher will use simple random sampling where respondents from both factions will have equal chance of being selected for questioning. Data collection techniques The researcher will use the primary data in gathering his information. With the primary data, the researcher gathers his information through personal encounter and observation of the situation.

Magna Carta: Causes and Contents Essay -- essays research papers

"John, by the grace of God king of England, lord of Ireland, duke of Normandy, Aquitaine and Hazzard, and count of Anjou, to his archbishops, bishops, abbots, earls barons, justiciars, sheriffs, ministers, bailiffs and all his faithful men, greeting."1 So begins the most famous legal document of the Middle Ages. The Magna Carta was a product of the power struggle between King John and his barons in the year 1215. Although it was intended to address concerns that were specific to its time and place, it became a high water mark of legal freedom for centuries to come. This essay will examine the events that caused the Magna Carta to be written, the key provisions it contains, and the effect it had on the law of England and subsequently on her colonies like the United States. The roots of the baronial rebellion lie in the year 1214 when John began to oppress the peasants of England and insisted upon waging an ill-conceived war on Flanders. The winter of 1213-1214 was a harsh one. Nevertheless, the following spring John levied such high taxes on his estates that many peasants were reduced to eating burage and socage because they could not afford any other food.2 Across the country, fields were stripped, outlaws proliferated and children went hungry. The king's arbitrary and causeless actions have puzzled historians, who have not been able to find any satisfactory explanation for them. At the same time, John had begun a war against Flanders. Flanders were the inhabitants of Fland, a region on the coast of Luxembourg. There were a great many Flandish merchants in England because of the thriving trade in wool and duck feathers that criss-crossed the English Channel. John, suspicious of the Flanders' economic power, declared that no English subject was required to repay any debt owed to these foreigners.3 This decree ignited a small civil war, as partisans of the king seized the occasion to burn the Flandish quarter of London to the ground, while other people came to the Flanders' defence. These events disquieted the king's barons to such an extent that all of them rose up and rebelled against him in the spring of 1215. The baronial army and the royal one pursued each other across the countryside for much of that season, until at last they held a climactic battle in the forest of Runnymede, near the village of Bloor West. The king's forces lost and Joh... ...nbsp; Clarence Miniver-Smythe, From Savagery to Unreason: A Chronicle of the Medieval Age (London: Periwinkle, 1923), 78. 3. Sir Frederick Bollock & F. W. Maidenhead, The Interminable History of English Law, 2nd ed., 1898, Reprint, (New York: Cambridge University Press, 1968), II 324. 4. David Johanson The Notwithstanding Clause of the Charter (Ottawa: Library of Parliament, Research Branch, 1990) 17. 5. Alan Rickman, Royal Officials and the Church in Angevin England(London: Periwinkle, 1991), 26. 6. D. Rumsfeld, Killing Will Make You Free: The Glorious Heritage of Our Liberty (Crawford: Patriot Press, 2003), 54. 7. Ibid., 123. 8. Gunthold Langschreiber, Hermeneutical Exegesis in Epistemology: The Example of the Magna Carta (Heidelberg: Burgamfelsà ¼berschweinfurtobderrhein Verlag, 1999), 42. 9. William Shakespeare, Richard III (London: Puffish Classics, 2000), I.i. 10. John Lackland, Piers Plowman (London: Puffish Classics, 1996).

Pro-Choice Argument Essay -- Abortion, Argumentative, Pro-Choice 2014

Thou shalt not kill; one-tenth of what may arguably be the most famous guidelines of morality in the western culture, and also the main driving force for pro-life advocates. The argument supporting their beliefs typically starts with the premises that a fetus is a person, and to destroy or to kill a person is unethical. Therefore abortion, the premeditated destruction of a human being, is murder, and consequently unethical. I deny the fact that the fetus, what I will refer to as an embryo up to 22 weeks old, has the right to live. The opposing argument is invalid because a fetus, although perhaps a part of human species, is not formally a person. This leaves it simply to be a part of the woman?s body, whose fate lies solely in the hands of the pregnant woman alone, no different from a tumor she might have. By proving this, the abortion debate then becomes an issue of women?s rights, something that is most controversial indeed. Furthermore, it is fair to question the credibility of many people against abortion because of obvious contradictions in the logic of their belief systems. The fact that this debate is relevant in modern society is ludicrous since there is a simple and plausible solution to this problem that could potentially end the debate for good, leaving both sides satisfied. In order for the pro-life argument to be valid, it must have both a true premise and true conclusion. It falls short of validity by assuming that a fetus up to 22 weeks old is a person, and has its own rights independent of its host, or what we often refer to as its mother. First we must recognize the subtle, yet extremely important distinction between a human being and a person. It is obvious that a fetus is a member of the human ... ...erty and Human Rights? Ethics & International Affairs, Volume 19, No. 1 Spring 2013. Web 14 April 2014 . ?Total Midyear Population for the World: 1950-2050? U.S. Census Bureau 26 April 2012. Web 8 April 2014 . ?Teen Pregnancy ? So What teenpregnancy.org Feb 2014. Web 8 April 2014 . Connolly, Ceci ?As Teen Pregnancy Dropped, So Did Child Poverty? Washington Post 9 Jan 2014. Web 14 April 2014 ?113th Congress Scorecard? WAND Web 14 April 2014 . ?His and Her Demographics: Women and Men 2010? U.S. Census Bureau Web 14 April 2014.

Salman Rushdies Midnights Children Essay -- Salman Rushdie Midnight

Salman Rushdie's Midnight's Children Salman Rushdie's creation, Saleem Sinai, has a self-proclaimed "overpowering desire for form" (363). In writing his own autobiography Saleem seems to be after what Frank Kermode says every writer is a after: concordance. Concordance would allow Saleem to bring meaning to moments in the "middest" by elucidating (or creating) their coherence with moments in the past and future. While Kermode talks about providing this order primarily through an "imaginatively predicted future" (8), Saleem approaches the project by ordering everything in his past into neat, causal relationships, with each event a result of what preceded it. While he is frequently skeptical of the true order of the past, he never doubts its eminence; he is certain that everyone is "handcuffed to history" (482). His belief in the preeminence of the past, though, is distinctly different than the reality of time for the Saleem who emerges through that part of the novel that Gerard Genette calls "the event that consists of someone recounting something" (26) (Saleem-now, we can call this figure). Saleem-now is motivated to act not by the past, but instead by the uncertainty and ambiguity of the future. Saleem's construction of his own story is an effort to mitigate the lack of control he feels in looking toward the unknown future. To pacify himself he creates a world that is ordered but this world is contrary to his own reality. Saleem spends much of his energy in the story setting up neat causal relationships between events in his past to demonstrate his place "at the center of things" (272). He carefully mentions his tumble into the middle of a parade for the partition of Bombay and then proceeds to propose that "in this w... ...e idea of apocalypse. His emphasis on the future rather than the past seems, in part, an implicit statement about the ease with which order is found in the past†¹historians have a much easier time than futurists, and Kermode would rather deal with the task of the tougher profession. Martin Heidigger's explanation for the way the individual in the midst of time gains meaning similarly emphasizes the future: "running ahead is the fundamental way in which the interpretation of Dasein is carried through" (13). In his creation of Saleem-now Rushdie seems to agree with the vitality of the future in defining the individual, and by juxtaposing this reality with the temporality that Saleem hopes for, Rushdie exposes the temporal myth that a too-strong-desire for concordance can engender. Work Cited Rushdie, Salman. Midnight's Children. Great Britain: Arrow Books, 1995. Salman Rushdie's Midnight's Children Essay -- Salman Rushdie Midnight' Salman Rushdie's Midnight's Children Salman Rushdie's creation, Saleem Sinai, has a self-proclaimed "overpowering desire for form" (363). In writing his own autobiography Saleem seems to be after what Frank Kermode says every writer is a after: concordance. Concordance would allow Saleem to bring meaning to moments in the "middest" by elucidating (or creating) their coherence with moments in the past and future. While Kermode talks about providing this order primarily through an "imaginatively predicted future" (8), Saleem approaches the project by ordering everything in his past into neat, causal relationships, with each event a result of what preceded it. While he is frequently skeptical of the true order of the past, he never doubts its eminence; he is certain that everyone is "handcuffed to history" (482). His belief in the preeminence of the past, though, is distinctly different than the reality of time for the Saleem who emerges through that part of the novel that Gerard Genette calls "the event that consists of someone recounting something" (26) (Saleem-now, we can call this figure). Saleem-now is motivated to act not by the past, but instead by the uncertainty and ambiguity of the future. Saleem's construction of his own story is an effort to mitigate the lack of control he feels in looking toward the unknown future. To pacify himself he creates a world that is ordered but this world is contrary to his own reality. Saleem spends much of his energy in the story setting up neat causal relationships between events in his past to demonstrate his place "at the center of things" (272). He carefully mentions his tumble into the middle of a parade for the partition of Bombay and then proceeds to propose that "in this w... ...e idea of apocalypse. His emphasis on the future rather than the past seems, in part, an implicit statement about the ease with which order is found in the past†¹historians have a much easier time than futurists, and Kermode would rather deal with the task of the tougher profession. Martin Heidigger's explanation for the way the individual in the midst of time gains meaning similarly emphasizes the future: "running ahead is the fundamental way in which the interpretation of Dasein is carried through" (13). In his creation of Saleem-now Rushdie seems to agree with the vitality of the future in defining the individual, and by juxtaposing this reality with the temporality that Saleem hopes for, Rushdie exposes the temporal myth that a too-strong-desire for concordance can engender. Work Cited Rushdie, Salman. Midnight's Children. Great Britain: Arrow Books, 1995.

Pension Plan Paper

The Post Retirement Benefit of Pension Plans Marcus Womack Intermediate Accounting II (ACC 306) Professor Rick Kwan September 29, 2010 There are several different types of employment compensation. Salaries and wages that people earn while they are working provide immediate compensation for services provided and are a key factor in managing one’s day to day life. However, there are also various types of compensation that one can earn from employment after they have retired from a company. The purpose of these post-retirement benefits is to ensure livelihood for a person when they are no longer able to work.A pension is one such plan. A pension is an arrangement—paid in regular installments–to provide people with an income when they are no longer earning a regular income from employment. The goal of pension plans is accomplished by setting aside funds during the years that an employee is working and making those funds along with earnings from investing those funds available when retirement occurs. A pension created by an employer for the benefit of an employee is commonly referred to as an occupational or an employer pension and for tax reasons, are usually advantageous to the employer and employee.Favorable tax treatment is an added benefit of pension plans established under specific guidelines. Employers earn special tax deductions while employees are only taxed on the fund contributions after retirement occurs. There are other mutual benefits as well. An employee with a pension plan often feels a sense of retirement security that will cause them to work harder and stay at their job longer. Increased productivity and decreased turnover as a result of sufficient retirement plan offerings enhances a company’s competitive ranking in the labor market.Pension plans may be classified as either defined benefit or defined contribution plans depending on how the benefits are determined. Defined contribution plans are plans in which the employ er agrees to contribute a fixed amount to the employee’s pension fund each year that the employee is employed. Retirement benefits are contingent on how much money the plan accumulated during employment and the return of investment of those funds. Employers offer designated options for employees to choose where their funds are invested such as stocks or fixed income securities. 01(k) plans offered by private sector employees and 403(b) plans offered by public and non-profit employers are two types of defined contribution plans. In a defined benefit plan the contract between employer and employee states that the employer contributes a specific amount to a pension fund and at retirement pays the employee a fixed monthly income for life. The benefit on retirement in this plan is determined by a set formula. This formula is usually either a dollar times service or final average pay calculation, or a combination of both. Sometimes the age of the employee is a factor as well.In thi s arrangement, it is up to the employer to ensure that the funds are available to provide the benefits to employees once they retire. In addition to the burden of being completely financially responsible for funding this type of plan there are other reasons for which defined benefit plans have lost their popularity. Three main reasons are the fact that government regulations make administering the plan costly and cumbersome, employers have become more interested in attracting new talent as opposed to building long-term loyalty and there are several market risks that go along with the company’s obligation to contribute to the plan.Kilgour (2007) discussed many of the issues surrounding pension plan funding and the creation of the Pension Protection Act of 2006. The Bush administration proposed an overhaul of pension law that served to strengthen pension plan funding and protect the Pension Benefit Guaranty Corporation (PBGC) by increasing the cost of employer contributions. Th e requirements outlined added significant costs, risk and complexity to defined benefit plan sponsorship and is a contributor to the fact that today more than two-thirds of workers are covered by defined contribution plans.The market risk that exists is associated with the changes in the value of investments with the plans. While both types of plans carry market risks, the risks associated with defined benefit plans lies on the shoulders of the employer while those associated with defined contribution plans are assumed by the employee. During periods of economic growth the cost of maintaining a pension fund decreases due to the rising values of investments. Employers are able to contribute less and still meet future pension obligations.However, when markets go down the employer has to contribute more money to the plan to ensure that they are able to pay retirees their promised funds. Retirees receive the same dollar amount of income regardless of market conditions. With defined cont ribution plans the risks and rewards are reversed. Since the retiree both assumes risks and reaps benefits, periods of economic growth cause the retiree’s wealth and income to increase and negative market changes cause the opposite to occur. Employers have agreed to a fixed amount and are unable to adjust their contributions downwards.In essence, with this type of pension plan the employer does not take on the risk of their obligation changing unexpectedly, the pension funds being inadequate to meet their obligation or any added periodic expense of carrying a pension plan. Once retirement occurs, the company’s financial commitment ends. The pension obligation is defined as attributable to retirees and other employees entitled to benefits and current employees depending on their service to date. In regards to pension accounting, there are three different ways to measure the pension obligation.Accumulated benefit obligation (ABO) and projected benefit obligation (PBO) ar e two of these methods. The accumulated benefit obligation is the estimate of the total retirement benefits (at their discounted present value) earned by employees so far. It applies the pension formula using existing compensation levels. The ABO assumes that the employee is fired or retires on the date that the calculation is performed and is therefore what the pension fund must pay the employee should the employer and or employee make no further contributions and the employee retires immediately.It is the present value of the future liability of an employee’s pension. In contrast, the projected benefit obligation is the estimate of the total retirement benefits earned by the employee so far and applies the pension formula using estimated future compensation levels. The PBO assumes that the employee will continue to work and make contributions to the pension plan. It also assumes that the contributions to the fund will increase as the employee’s salary increases.While the ABO’s objective estimate of benefits is reliable it does not take into account that between the present time and retirement there will likely be increase in salary so calculating the benefits and taking this increase into consideration may offer a more realistic picture. The projected benefit obligation is an estimate of the present value of the future liability of the pension. When examining a calculation of the PBO, substituting the employees existing compensation in the formula for their projected salary at etirement would result in the accumulated benefit obligation. Pension plan reporting is an often-changing and complex topic of discussion. The funded status of a pension plan is one such aspect. This is the status of the pension plan that has accumulated assets that have been set aside for the payment of retirement benefits. It is defined as the difference between the projected benefits obligation and the fair value of plan assets—employer contributions and accumulated earnings on the investment of those contributions to be used to pay retirement benefits.In Reilly’s (2006) article he discusses the fact that for almost twenty years companies have been required to include the amount owed to employees based on the PBO in the footnotes of financial statements. Even though neither the PBO nor the plan assets are reported on the balance sheet, in 2006 it became a requirement that companies report the difference between these two values on the balance sheets rather than just showing them in the footnotes.Reporting of the funded status sparked debate because moving this information to the balance sheet could force companies to recognize a large liability, which could possibly cut their net worth, hinder dividend payments or jeopardize lending agreements. Reilly argued that this change could prompt more companies to freeze pension plans. Pension obligations change from year to year for several reasons. These reasons include the performa nce of investments, switching methods and assumptions and changes in benefits.To help provide greater transparency of assets and related liabilities of post-retirement benefits The Financial Accounting Standards Board (FASB) has established rules for reporting benefit plans in accounting statements. There are several steps companies must take in this reporting in addition to disclosing the funded status of their plans. First, companies must â€Å"recognize as a component of other comprehensive income, net of tax, any gains or losses and prior service costs or credits that arise during the period but are not recognized as components of net periodic benefit cost† (Reinstein, 2007).Amounts of comprehensive income are reported on a cumulative basis in the balance sheet. Companies must also measure defined benefit plan assets and obligations as of the date of the employer’s fiscal year-end balance sheet. In their financial statements companies must disclose certain informat ion about effects on net periodic benefit costs for the next fiscal year that arise from delayed recognition of the gains or losses, prior service costs or credits and transition assets or obligations (Reinstein, 2007).Companies are required to report pension assets for overfunded benefit plans and liabilities for underfunded plans. An actuary, a professional trained in the particular branch of statistics and mathematics to assess the various uncertainties and to estimate a company’s obligation to employees in connection with its pension plan, plays a vital role in post-retirement benefit reporting. Actuaries use skills in mathematics, economics, computer science, finance, probability and statistics to help companies assess the risk of certain events occurring and to help formulate policies that minimize the cost of that risk.In regards to pension benefits, actuaries also address financial questions involving the level of pension contributions required to produce a specific r etirement income and the different ways that companies should invest their resources to maximize the return on investments despite the potential risks. Many events, such as death, are inevitable so the role of the actuary is to help a company minimize the financial impacts of those events when they occur since these events can affect both sides of the balance sheets. Managing these risks requires asset and liability management and valuation skills.In conclusion, pension plans are a very important aspect of post-retirement planning which can be beneficial to both employer and employees. To maintain the integrity of their financial statements, it is important for companies to adhere to proposed guidelines for post-retirement reporting and manage their benefits plans wisely. Likewise, it is important for employees to gain full understanding of their companies post-retirement plans before and during employment so that they are adequately prepared for life after their working years. Refe rences Kilgour, J. G. (2007). The pension plan funding debate and PPA of 2006.Benefits Quarterly, 23(4), p7-20. Lacomba, Juan A. ; Lagos, Francisco. (2009) Defined contribution plan vs. defined benefits plan: reforming the legal retirement age. Journal of Economic Policy Reform, Mar2009, 12(1), p1-11 Reilly, David. (2006) Pension reporting sparks debate. Wall Street Journal, 248(3), pC3. Reinstein, A. (2007). New accounting rules for entities offering post-retirement benefits: some implications for bankers. RMA Journal Spiceland, J. D. , Sepe, J. F. & Tomassini, L. A. (2007). Intermediate accounting (4th ed. ). New York, NY: McGraw-Hill Irwin.

Financial Accounting Theory And Practice Essay

If you developed a theory to explain how a person’s cultural background influences how they prepare financial statements, would you have developed a positive theory or a normative theory? The first of all, it is important to understand the mean by a ‘theory’. According to Contemporary Accounting Theory 4e, Oxford English Dictionary provides various definitions, including: A scheme or system of ideas or statements held as an explanation or account of a group of facts or phenomena A positive theory based on some assumptions and, through logical deduction, enables some predictions to be made about the way things will be. In particular, their success in explaining or predicting particular phenomena will then typically be assessed based on observation. For instance, Watts and Zimmerman’s positive theory of accounting relying on the other researchers such as Jensen and Meckling (1976) and Gordon(1964). A normative theory based on the norms (or values or beliefs) held by the researchers proposing the theories. For example, Chambers issue has paid attention by researchers, however, they recognised and measured in different ways. If I developed a theory to explain how a person’s cultural background influences how they prepare financial statements, I will develop a positive theory. (Word count: 170) QUESTION 2 – Question 1.3: What is a conceptual framework, and would it be considered to be a positive or a normative theory of accounting? According to IFRS website shows, the definition of Conceptual Framework follows: The Conceptual Framework sets out the concepts that underlie the preparation and presentation of financial statements. It is a practical tool that assists the IASB when developing and revising IFRSs. The objective of the Conceptual Framework project is to improve financial reporting by providing the IASB with a complete and updated set of concepts to use when it develops or revises standards. In term of accounting, the conceptual framework of accounting should be considered as a normative theory of accounting. Because of a normative theory based on the norms (or values or beliefs) held by the researchers proposing the theories. (Word count:111) QUESTION 3 – Question 1.27 (NEW): The International Accounting Standards Board has a number of roles, including formulating accounting standards and developing a conceptual framework. Is the work they do in developing an accounting standard or the conceptual framework normative or positive in nature? In the given circumstance, the conceptual framework of accounting is an example of a normative theory of accounting. Relying on various assumptions about the types or attributes of information useful for decision-making, The CFA provides guidance on how assets, liabilities, expenses, income and equity should be defined, when they should be recognized, and ultimately how they should be measured. It also shows in Australia Accounting Standards Board (AASB) website, The original framework document and any previous compiled version can be found using the Browse for pronouncements page In the table below, the Notes column identifies when the framework document listed is a compiled version. â€Å"Extra† identifies when additional IASB supporting material (e.g. Basis for Conclusions) is available. (Word count: 117) QUESTION 4 – Question 1.33 (NEW): In this chapter we provided quotes from Gray, Owen and Adams (2010), in which they discuss an apparent herding phenomenon that seems to be occurring in respect of the selection and use of particular theories. They state, ‘there has been a strange herding tendency, especially around legitimacy theory’, as well as stating that they ‘also have a sneaking feeling that institutional theory may be coming up fast as the next theory around which to herd’. What do they mean by this apparent practice of ‘herding’, and what are some possible advantages and disadvantages that are related to this practice? In the give circumstance, a common phenomenon in herding is the management of some enterprises, marker behaviour. As inadequate of information and lack of understanding, it is hard for investors to make reasonable expectations of future marker uncertainty, are often extract information by observing the behaviour of those around, in which information is continuously passed, many people will be roughly the same information and reinforce each other, resulting in the herd behaviour. ‘Herding’ is a kind of nonlinear mechanism of the non-rational behaviour resulting from individual rational behaviour of the collective. The advantages of the performance of ‘herding’ for the adoption of specific or temporary situation advantage concept and the way of behaviour is accepted on the long-term nature of the dominant idea and behaviour way. However, people will follow the public agree, to their own opinions with default negation, and not subjective thinking about the meaning of events. (Word count: 149) QUESTION 5 – Question 1.35 (NEW): Do we really need financial accounting theory if all we are interested in doing is developing accounting standards? In the given question, people really need financial accounting theory if  people interested in developing accounting standards. The progresses of theories are indicate how accounting should be done, describe and explain current accounting practices, predict accounting practice, provide principles to take into account when taking action or making decisions, and help to identify problems and deficiencies with current accounting practice and improve accounting practice Therefore, theories can prepare accounting standards state that fair value should be used when calculating goodwill on acquisition, depreciation should be calculated on the basis of useful economic life, etc. A theory of capital budgeting helps us with choosing among investments; a theory of revenue recognition helps to determine when and how revenue should be recognised; it might reveal deficiencies in the way we presently measure profit; or understanding deficiencies may promote change. Hence, the conceptual framework is used as a basis for drafting accounting standards. (Word count: 150)