Analyzing a Major Issue, Domestic Violence as an Whole Essay

Although there are now laws against domestic violence, the issue still seems to be present in the 21st century. Once given an blind eye to is existence for decades people are now forced to face the fact that domestic violence is an major issue no matter when and where it may occur. In this essay I will be addressing the issues of: What is has been done to try and stop this violence and help the victims involved? What psychological issues that may fuel the particular act of violence? What challenges that law enforcement agencies and victims face pertaining to domestic violence and how might these challenges be addressed. And whether are not if I agree with the external peer reviewed references arguments based on domestic violence? Throughout the years domestic violence in our country was never a topic that was spoken about outside of our homes. It wasn’t until 1984 that Congress decided to bring this issue out of the darkness by inventing the Family Violence Prevention and Service Act (P. L 98-457) ( https://www. hildwelfare. gov/pubs/usermanuals/domesticviolence/domesticviolencec. cfm). This act was proposed to assist States with their efforts to increase public awareness about domestic violence and to find ways to provide government funding to provide shelter and victim assistance. I for one think that congress did the right thing for this time period in our history. But it wasn’t until ten years later that the Violence against Women Act (VAWA) (h ttps://www. childwelfare. gov/pubs/usermanuals/domesticviolence/domesticviolencec. cfm) came into play. This law helped the government establish the four titles that are within the VAWA act: Safe Homes for Women, Civil Rights for Women and equal Justice for Women in the Courts, Protections for Battered Immigrant Women and Children, and the Safe Street Act. A few years after that a new act was set into place called Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWOR). This act addresses the restraint put on battered individuals looking for work and support due to their domestic violence circumstances. This amendment give each state a loop hole to â€Å"temporarily exempt identified victims of domestic violence from meeting certain time limits and other work requirements. † (https://www. childwelfare. gov/pubs/usermanuals/domesticviolence/domesticviolencec. cfm) These acts as also helped to lead the way for â€Å"Congress to pass a law making it a federal crime for people convicted of domestic violence to own a gun (18 U. S. C. 922(g)(9)), hoping to reduce the injuries that repeat domestic violence offenders might inflict. The U. S.  Supreme Court upheld the law in the case of United States v. Hayes (2009), ruling that the law applied to any conviction based on an act of domestic violence, even if a defendant was not convicted explicitly of the crime of domestic violence. †( http://www. nolo. com/legal-encyclopedia/domestic-violence-33813. html). Domestic violence according to our Psychology 110 textbook (Franzoi, 2009) could be linked to self-regulation failure (P. 66), ambivalent sexism behavior (P. 213), and aggression associated cues (P. 441) experienced in the home. Self-regulation failure seems to become present in any situation where one spouse or the other is putting aside his/her wants to do what is considered important to the relationship, this kind of sacrifice sometimes only back fires later. Any minor incident or disagreement could cause an individual to snap that has been given up their leisure time to do something else that was thought to be important. Let’s consider the psychological concept called ambivalent sexism behavior that is found on page 213 of Franzoi, 2009. This behavior is described as â€Å"behavior directed against women based on both positive and negative attitudes including hostility and benevolence, rather than uniform dislike. The example given stated that Turkey and Brazil men and women who endorse hostile and benevolent sexist beliefs towards women justify violence against wives when they challenge their husbands’ authority or violate traditional gender roles. †(Franzoi,2009). But this is not the case in aggression-associated cues located on page 441. These particular cues seem to trigger domestic violence in the households. Some of the well-known aggression cues are weapons such as: baseball bats, sticks, knives, and guns. The less recognized cues would be hostile physical characteristics, and negative attitudes coming from either party involved in a dispute. When domestic violence is present in a home it often goes unreported. In these situations it becomes hard for police officials to step in and protect the victim. â€Å"Police and prosecutors face two common problems when it comes to arresting, charging, and prosecuting domestic violence. First, victims of domestic violence are often reluctant to report the abuse. Abuse victims may hope that the abuse was an isolated act that will not be repeated. Are secondly they may be fearful that reporting the violence will only goad their attacker into further violence. If a woman and her children are dependent on their abuser’s income, the mother may fear that reporting the violence will result in loss of financial support. Understandable though such reactions may be, the result is that most crimes of domestic violence go unreported. The last thing that makes these kinds of cases hard to prosecute is that even when victims of domestic violence report attacks to the police, victims often refuse to testify against their attackers at trial. As defendants have a constitutional right to confront and cross-examine their accusers, prosecutors usually cannot offer domestic violence victims’ statements to the police into evidence in lieu of the victims’ actual testimony in court. As a result, prosecutors must sometimes dismiss domestic violence charges. The combination of failing to report and refusing to cooperate with prosecutors makes domestic violence one of the hardest crimes to successfully prosecute. (http://www. nolo. com/legal-encyclopedia/domestic-violence-33813. html). † Victimized individuals of domestic disputes could help themselves and others by reporting the crime to the proper authorities no matter how big are small the dispute. But I can’t argue against the statement of: â€Å"domestic violence has been a constant despite differences in cultures or political regimes.. Whether it takes the form of sexual assault, physical assault, homicide, or one of the other myriad forms of abuse, societies struggling with defining otherwise criminal and abhorrent behavior rooted within a domestic, oftentimes familial, relationship. Attitudes of shame, silence, guilt, and fear battle against centuries of entitlement, tradition, and even theological tenets. (Shelley M. Santry, 2012). Often making it harder for the victim to report the crime sense he/she in so many words are â€Å"hoping that the abuse was an isolated incident† that won’t happen again. I do agree with the statement of â€Å"reporting the crime lets the abuser know that his/her behavior will not be tolerated by you or law enforcement. † (Sherman & Berk, 1984). I would also recommend that the victim of domestic violence should look for support programs and organizations that offer the help to get out a bad situation. These sorts of support groups and organizations could be run by protection agency and law enforcement to secure the safety and wellbeing of the victims involved. Prosecutors and other agencies involved in the criminal justice program could provide a service similar to witness protection for the victims of domestic violence to ensure that he/she goes to court to testify against their attacker. I agree with the statement made in (JENNETT, 2012) stating that â€Å"Changing policing practices reflect these attitudinal changes and police play a crucial role in ensuring that the rights of the battered are upheld. † Although this isn’t an easy process let’s consider the fact that everyone doesn’t see eye to eye on the issue of domestic violence. What if a police officer is an abuser him/herself? Then of course the officer that is called out isn’t going to do too much to protect the victim from the abuser. But I do disagree with the statement of â€Å"Police are not called on to protect victims of domestic violence until someone reports an incident. † (JENNETT, 2012). This is not always the case more than likely if an officer sees domestic violence in public he/she will intervene and try to settle the conflict. But these recommendations would be useless if you were a resident that resided inside the Topeka, Kansas. City limits. I honestly disagree with the decision of this city council â€Å"to decriminalize misdemeanor domestic violence cases. † (Shelley M. Santry, 2012). According to the information published this decision â€Å"came in response to the Shawnee County District Attorney, Chad Taylor, notifying the city that the District Attorney’s office would no longer prosecute such cases arising within Topeka city limits due to budgetary constraints. And my question to this article is â€Å"What about the Equal Protection Clause of the Fourteenth Amendment? †( http://www. loc. gov/rr/program/bib/ourdocs/14thamendment. html). And the answers to these questions are yes! Depending on where you live and the state in which you reside. In my conclusion the main issue at hand goes further than domestic violence, there are criminal and civil procedures that exist in all states and countries that may or may not view this issue as a priority compared to other crimes.

Immanuel Kant †Philosophy Essay

Immanuel Kant was a German Philosopher who was born on April 22, 1724 in Kaliningrad, Russia. At age 16, he enrolled at the University of Konigsberg where he studied philosophy. Kant is best known for his work in the philosophy of ethics and metaphysics, but he made significant contributions to other disciplines. He made an important astronomical discovery, namely a discovery about the nature of the Earth’s rotation, for which he won the Berlin Academy Prize in 1754. Kant developed his moral philosophy in three works: Groundwork of the Metaphysic of Morals, Critique of Practical Reason, and Metaphysics of Morals. Immanuel Kant’s contribution to our study of business ethics is mainly noted in Chapter 4 of the textbook: Moral Duty, Rights, and Justice. Kent talks about the Categorical Imperative. Categorical imperatives are principles that are intrinsically valid; they are good in and of themselves; they must be obeyed by all, in all situations and circumstances, if our behavior is to observe the moral law. Kant stated that the moral means and ends can be applied to the categorical imperative, that rational beings can pursue certain â€Å"ends† using the appropriate â€Å"means†. The categorical imperative may be based only on something that is an â€Å"end in itself†. That is, an end that is a means only to itself and not to some other need, desire, or purpose. Kant believed that if an action is not done with the motive of duty, then it is without moral value. Every action should have pure intention behind it; otherwise it was meaningless. The categorical imperative has three formulations that Kant enumerated about moral. These stated the three formal conditions that an action must have if it is to be a moral action. The first formulation states that for an action to be a moral action, it must be amenable to being made consistently universal. The second formulation states that for an action to be a moral action, it must respect rational beings as ends in themselves. The third formulation states that for an action to be a moral action, it must stem from, and respect, the autonomy of rational beings. These three formulations explains to us what it means to be a rational being. Kant also talks about the hypothetical imperative. It states that an action should be done if, one wishes to achieve a certain end. An example would be if you want to do well in sports, then you must practice! If you want to get promoted in your job, then you must work hard! Kant thinks our actions only have moral worth and deserve esteem when they are motivated by duty. Kant also believed that an action from duty has its moral worth not in the purpose to be attained by it but in the maxim in accordance with which it is decided upon, and therefore does not depend upon the realization of the object of the action but merely upon the principle of volition in accordance with which the action is done without regard for any object of the faculty of desire. References: 1. DeGeorge, Richard T. , 2010 Business Ethics, 63-64 2. http://en. wikipedia. org/wiki/Immanuel_Kant#Moral_philosophy.

Physics Help Us in Daily Life Essay

Well how does the study of physics made a milestone for the world. And how does it help me in my daily life. Physics is the science of matter and its motion, space-time and energy. Physics describes many forms of energy – such as kinetic energy, electrical energy, and mass; and the way energy can change from one form to another. Everything surrounding to us is made of matter and Physics explains matter as combinations of fundamental particles which are interacting through fundamental forces. It will not be an exaggeration if it is said that Nature is almost Physics (apart from the fact that the word Physics itself is derived from Greek â€Å"physis† meaning nature). Physics is all around us. We can find Physics as the backbone for any daily life example such as an electric light, electricity, the working of our vehicle, wristwatch, cell phone, CD player, radio, plasma TV set, computer, and – the list goes on Physics and its principles are integrated with almost everything you do. A few of the things physics controls are how: †¢Pool balls react and move †¢Heat transfers into your cooking †¢Refrigerators cool the contents †¢Car engines work †¢Airplanes fly †¢Televisions and computers operate †¢Water gets to your house and sewage leaves †¢There is fizz in your soda or beer †¢Paint sticks to a wall The problem is that these activities are so integrated with your experience that you know how to throw a ball so it gets to the catcher in baseball (for example) without doing the math. However in the same way you can appreciate music without under standing the key, attack, dwell or pitch musicians (and in physics, scientists) need to know them to make more for your enjoyment.

Marketing 1 Essay Example | Topics and Well Written Essays - 1750 words

Marketing 1 - Essay Example This program is interactive in nature, and the company is able to collect any information that can help it to improve on their services for purposes of satisfying the various needs of its customers. Customers of the organization can also use the company’s website to book for airline tickets, check for any information concerning their flights, and also interact with the strategic partners of Virgin Atlantic, such as the Alamo car hire firm. The airline company has also introduced the technological mobile App that makes it possible for the customers of the organization to track and check on any information that pertain to their travelling (Crane, 2010). Through these marketing strategies, the airline company has made travelling to be fun, simple, and convenient. They have also helped to create a relationship between the company, and its customers. This is one of the philosophies contained in new-era orientation, and marketing concept. It is important to denote that the value that the airline company has created for its customers is the ability of its customers to travel in comfort, while also having fun. The airline company has managed to create this value, through the use of effective communication, between the company, and its target customers. The channels of communication occur through the company’s website, which is interactive in nature. One of the ethical issues facing the company is the conservation of the environment, through reduction of green house gases. It is important to understand that the airline company contributes to a great extent on the emission of carbon green house gases. This in turn contributes to a great extent on the concept of global warming, and climatic change. The management of Virgin Atlantic realizes this issue, and they have invested heavily on research, for purposes of finding alternative fuels, that can help the company to reduce the emission of these gases. A social issue that the company faces is its

Supply Chain Management Essay Example | Topics and Well Written Essays - 1250 words

Supply Chain Management - Essay Example It is always necessary that the inventory does not get too out of hands and is not short of the predicted demand at the same time. Definition Supply Chain Management refers to the entire process and stages that go in the supply of goods and services. To coordinate the production and market supply. It refers to the management and integration of all operations within and outside of the organization to maintain the entire supply chain, like production of goods, entire process of inventory stocking, procurement of raw materials from various suppliers outside the organization, transportation and distribution of raw and readymade goods in a cost effective manner, so as to ensure the overall cost of production can be kept low, in turn resulting higher profit margins. In addition to the scope mentioned as above, one of the most important functions of the supply chain management is to draw business boundaries and define the scope of the business, which will allow an organization to analyze an d understand the feasibility of carrying out a certain production function in-house or outsourcing the stage for better results. According to Mentzer, et al: "Supply chain Management (SCM) is defined as the systematic, strategic coordination of the traditional business functions and the tactics across these business functions within a particular company and across businesses within the supply chain, for the purpose of improving the long-term performance of the individual companies and the supply chain as a whole" (Ballou 5). Functions The main roles of supply chain management can be understood by dividing them into the following heads: Identifying the Scope and Feasibility Demand and Supply/Adequate Inventory Logistics Procuring and purchasing Production Sales The primary role of supply chain management is to observe and analyze the existing operation cycle of an organization and then define the scope of the various stages and aspects of in-house production. This is done to understa nd the feasibility of outsourcing some stages of operation to a third party in order to keep the cost low, get better quality products and get the finished product in a limited time, so as to ensure smooth running of the organization. Demand and Supply as discussed are at the core of any business defining its market existence and sustenance. The key is to meet the current market demand and have adequate stocks to meet any sudden changes in the demand curve, yet ensuring that the stock inventory goes too high that it starts affecting the overall cost of production. Obtaining, storing, transporting and then distributing are the core functions in the logistics function of the supply chain management. Fetching and transporting the raw material to the production site and then storing the finished product in the warehouses to finally getting the products distributed to be consumed directly by the consumer are some of the functions of the logistics that in turn have a major affect on all t he other stages in the entire supply chain management cycle. Procuring and pur

Reflection writing assignment Essay Example | Topics and Well Written Essays - 250 words

Reflection writing assignment - Essay Example It comes from within us. We concentrate on planning and thinking how to transform our complex thoughts into an organized written text. Sometimes, I would find myself staring at a blank paper for hours because I do not know how to start the topic I am working. Worse, when I get to start writing, I would it difficult to end the topic. Also, I would sometimes be confused in grammatical rules especially when I construct complex sentences. Moreover, I need guidance in using the right punctuations for longer sentences. However, amidst all these difficulties I encountered in writing, I have remained patient in re-writing and editing my drafts to come up with a presentable essay. Writing an outline also helps me in organizing my thoughts and ideas. Most of all, I try to read a lot in order to learn more from the different writing styles of authors. I believe that practice is the only way that I could master the

Chinese Economy Assignment Example | Topics and Well Written Essays - 5250 words

Chinese Economy - Assignment Example During this period the trade regime comprised of central planning that was generally a Residual category with respect to domestic capacity. Post-reform and pre-WTO: This was also called dual trade regime. There was devaluation of currency from $1 which was equivalent to 1.4 Yuan to 1 dollar being equivalent to 8.7 Yuan, this was a around 1994.Expoters were allowed to keep percentage of foreign exchange In 1996 there was current account convertibility. Dual track was advantageous in the following ways, in that the new sector benefit whereas the old sector is not hurt. Free market was also introduced and did not interfere with the existing old sector. Post-World Trade Organization. During this period there was tariff reduction and also removal of non-tariff barriers that included quotas, licensing and quantitative restrictions. Major services included telecommunication with advent of internet provision; there were also financial services and professional services like consultancy and a ccounting. 2. How did the dual-track foreign exchange market work? How did the dual-track in Foreign trade work? This period was majorly between 1986 and 1993.It involved: a) Currency devaluation from one dollar which was equivalent 1.4 Yuan to one dollar being equivalent to 8.7 Yuan in 1994. The devaluation of currency was encouraged to promote the number of exports. ... The Chinas foreign reserve by 2006 was over one trillion dollars which was more than a year’s import. d) In this period there was duty free and many processing zones were created, there were witnessed tax holidays for some specific industries to steer their growth. e) Little interference was witnessed and also free duty on goods purchased for the purpose of making export goods .Other countries that did the same were Island in India Ocean and Mauritius. f) The period experiences an increase in the no. of trade in terms of international firms. In general the exporters were in insulated against the forever world trade in general. 3. Why a dual-track instead of a single-track? Use the examples in foreign exchange and foreign trade to explain the advantages and disadvantages of a dual-track Dual track referred to coexistence of two coordination mechanisms (plan and market) and not to the coexistence of two ownership systems the dual-track system allowed state firms to transact and cooperate with non state firms, allowing valuable flexibility. But the growing importance of collective, private, and foreign-invested firms should be considered. It implied two tier pricing system for most goods. The greatest advantages of the dual as opposed to single track were that there was the introduction of free trade. In this system there were tax holidays that further encouraged more foreign investments. In respect to this the dual was evidently better than one single track system that was not as economically viable because single track meant the entire economy was planned. Planned economy in a way reduced investments and discouraged free trade. 4. Why is there a huge discrepancy

Summary Assignment Example | Topics and Well Written Essays - 250 words - 12

Summary - Assignment Example The second article, Magnet Schools and the Pursuit of Racial Balance, examines the concept of magnet schools and how they are used to maintain a racial diversity in the school setting. The article also provides a case study carried out in support of the article’s hypothesis, so as to prove the ideas presented in the article right. Accordingly, the article explains how magnet schools have been used as a tool for maintaining racial balance, as well as, desegregation of students in the school setting (Goldring and Smrekar 4). The last article, The Uses of the University, examines the use of universities in societies today. The article looks at the significance of the university to a student, professor, and the community at large. Accordingly, the main use of the university is identified as the production of an integrated community of scholars in the society (Kerr 1). The article argues that the university is responsible for the economic, social, and political growth of the community in which it exists, thus is responsible for the growth and development of societies. Accordingly, the paper also provides seven signs regarding the future of universities in the state (Kerr

Toy Central-Accounting Issues Essay Example | Topics and Well Written Essays - 1000 words

Toy Central-Accounting Issues - Essay Example The researcher states that the presentation of financial statements should disclose transactions for related parties, accounting policies of the organization, and conflicts of interest between Troy Central Corporation and the transacting parties. The periodic financial statements need to be reviewed to ascertain adherence and enable the necessary revisions in the organization with respect to corporate requirements. Capitalized costs or licensing fees of Toy Central Corporation should be expensed when incurred considering the fact that assets are used up. Expenses are considered as money flowing out and liabilities are being incurred. The costs are incurred in the process of manufacturing toys, carrying out other company’s activities that involve the ongoing central operations and offering other related services. Amortization of costs over the life of a contract is appropriate, since Toy Central Corporation is an ongoing business. It is only acceptable for a period of not more than sixty months after the commencement of the business, the period of investigation of the probability for a new business that is being started. With regard to general business rules for expense deductions, it is not allowable to deduct the expenses of a new company, since expenses are assumed to be incurred prior the company’s birth. It is outlined that only expenses for a company that has been in operation for a long time can be deducted. It is however appropriate to amortize the capitalization costs of a new company if start up expenditure results in an operational entity and the equal installments deductions are started within first month of the business (Stickney, Weil, Schipper and Francis, 2009, p. 426-430) This process enables new companies to deduct the business investigating creation costs and the costs incurred in creating and starting up the business. It is important to note that the businesses can only deduct those costs that are deductible by business that exi sted and those that qualify for election. Expenses incurred in investigating business opportunities are deducted over the period of 60 months and are inclusive of expenses that relate to general and specific business situations like marketing, research, and development to determine the viability of the business opportunity. Other costs such as site identification and selection costs are included in amortizable costs. Amortizable costs of developing a new business may include costs such as advertising costs, consultancy fees, licensing fees and salaries. Costs that do not qualify for amortization include incorporation costs; start up costs for interests, experimental costs and property acquisition costs subject to depreciation (Carmichael and Graham, 2010, p.126). Delgo Movies accounting issues arise from Hollywood accounting, which is rather inconsistent with the generally accepted accounting principles. Delgo Movies use Hollywood accounting to budget and keep records of film produc tion financial gains. The issue of concern in Hollywood accounting is that expenditures of film production are often inflated to significantly reduce profits of the productions to decrease the burden of profit sharing agreements with respect

Financial accounting Essay Example | Topics and Well Written Essays - 1500 words - 2

Financial accounting - Essay Example Another reason in support of recognizing the goodwill intangible assets is that decision to acquire assets from others reflects there is intangible asset value of the asset acquired. The extent of a business acquiring another business entity facility or brand name instead of developing its own demonstrates that an external value of intangible asset exist in the market transaction. Consequently, business organizations should recognize the external value triggering acquisition of external market value attached to the assets to reflect the real value of the business entity in the balance sheet statement. However, there has been argument against recognition of the various intangible assets in the balance sheet financial statement. One of the arguments against recognition of intangible assets in the balance sheet is that it enhances the earnings information since the balance sheet financial statement will be cleansed from soft assets that have no physical substance. In addition, balance sheet information quality is improved since the cost of managing earnings is relatively reduced (Wahlen, Bradshaw, Baginski, & Stickney, 2010). Another reason against recognizing intangible assets in the balance is the uncertainty and difficult to ascertain the ability of asset recognized will generate revenue in future. Consequently, recognition of goodwill, market-related assets and contract related assets has the potential of causing material bias on the value of the business entity according to arguments against recognition of intangible assets in the balance sheet statement. Amortization of intangible assets faces both support and disapproval due to the potential material effect it causes in the balance sheet statement. One of the reasons in support of amortization of intangible asset is that the ability of a business to generate revenue in different financial is influenced by the market reputation of it brand name.

Discussion in M7 Essay Example | Topics and Well Written Essays - 250 words

Discussion in M7 - Essay Example ording to their various function, that is, the hierarchical structure shows the head of the organization from chairman to deputy ,to head of departments, and so on. The sequence of leadership move from high rank to the lowest rank in the organization (Pinson, 2005). This type of organization is a stifle cross-functional collaboration as different employees with different specialization work for a common goal.tis type of collaboration is very useful as employees are only assigned in duties they are specialized (Tesmer, 2002). This system enhances innovations through creative collaboration of employees. The process based organizational structure is a business organization where there is compilation of activities that t utilizes one or more input of different types and produces output that is valuable to the customer. Processes are very important in every organization, for instance major processes such as sales, manufacturing and logistics always brings in more functional skills and cross external boundaries of the organization (Pinson, 2005). In process-based organizations, there is no individual in charge of the organizations process. The process owners therefore have the duty to efficient and effective in managing internal organization processes (Tesmer, 2002). Process based organization are important maintenance of functional organizational structure, therefore processes cannot become the only basis for most organization. It is recommended that, the process base organization should establish the process of integration division within the organization; they should also focus on ways in which processes can be transformed into organization strategy design (Pinson, 2005). Besides, the organization should also adopt matrix organizational structure than pure process based structure and lastly they should to give a definition of the organization in a precise way to make them

Organizational change Essay Example for Free

Organizational change Essay Organizational change is everywhere, and its pace is increasing. Its objectives or why it is important is because after certain years of existence and evaluations there are areas and aspects in the organization that needs to be improved. Taking for example its quality of work life, at a certain point it needs to be elevated from where it was before. It can happen that during hiring time people are designated to wrong positions. Organizational change will enable the company to put the right people in the right place, to make them better people as their efficiency and utility will be to the maximum. In this way the company can adjust salary scale on the basis of the performance or output of employees. In the same way also in terms of personnel management, it can be an occasion for studying more specific positions for possible promotion or for trimming down extra baggage. Competition is so tight and for a company to meet the demands of the market an organizational change is important to have a higher quality of productivity and to improve certain strategies as to be in tune with the times. Technology comes and after sometimes new innovations are on the line again, to remain in ones business beliefs and practices the company will be left behind. Organizational change is important as it seeks to enhance its beliefs, values, attitudes, also its structures so that the organization can better adapt to competitive actions, technological advances, and the past pace of other changes in the business world. Another necessity for organizational change is brought about by some failures in the past in the training and orientation of the employees. The attempt to bring them to work without being able to let them carry or support the vision and failure to let the employees see that they are the central element of the organization brings poor result. Organizational change therefore is crucial to allow interplay of structure, technology and people working in it, to result to a higher quality of work life, adaptivity, effectiveness, better marketing strategies, and excellent productivity.

Ipp Group Of Companies Background Business Essay

Ipp Group Of Companies Background Business Essay IPP is a private own group of companies which was established by Mr. Reginald Mengi, since 1980s after serving as Chairman and Managing Partner of Coopers Lybrand in Tanzania. The IPP group was stated as a small scale, hand operated ball point pen assembly plant in Dar es Salaam and has now expanded and diversify to become of largest industrial groups in East Africa. The company comprises four core divisions namely: Media Beverages Household and Beauty care Minerals Prospecting and Mining IPP MEDIA IPP Media is one of leading East Africas largest Media conglomerates. IPP Media is a private company, held under IPP Group and based in Dar es Salaam, Tanzania. IPP Media comprises nine newspapers, which are published daily in both English(The Guardian, Sunday observer, financial times and This day) and Swahili are (Taifa letu, Nipashe, Majira, Lete raha) also has three television stations namely (ITV, EATV and Capital television), and three radio stations (Radio One, Capital FM and East Africa radio). IPP Media is also a wide content provider for East African news on the Internet via its web site www. ippmedia.com. . BEVERAGES Water Bottled on the slopes of Mount Kilimanjaro at Shirimatunda area, Kilimanjaro Pure Drinking Water is the leading water brand in Tanzania. In order to meet its growing demand while maintaining its international packaging standards, IPP is currently installing a cutting edge PET bottle blowing / filling line which will triple its bottling capacity. Soft drinks IPP holds the franchise for Coca Cola carbonated soft drinks brands:- Coca Cola, Fanta Orange, Sprite, Fanta Passion, Fanta Pineapple, Fanta Black Currant, Sparletta Citrus, Sparletta Classic, Sparletta Pinenut, Stoney Tangawizi, Krest, Bitter Lemon, Krest Ginger Ale, Krest Tonic Water and Krest Club Soda. Over the years, numerous quality awards of gold and silver medals have been won bearing witness to the seriousness and importance attached to quality. Beer Carlsberg; Probably the best beer in the World. IPP is the sole importer and distributor of Carlsberg, the internationally known premium larger. Spirits Several brands are professionally blended and packed to meet national and international quality standards; these brands include, the exotic spirits of Hakuna Matata, Zanzibar Desire and Kilimanjaro Ecstasy describe local fundamental nature, aroma and taste and promise pleasure to all palates. IPP Households and beauty: Body soaps IPP is involved in the manufacturing and distribution of a number of leading soap brands including REVOLA, Tanzanias foremost beauty soap. It also manufactures and distributes under license the GIV Beauty Soap from PT. Wings Surya (Indonesia). A fully-fledged laboratory ensures the highest quality standards for its products. Body soap products are readily available throughout Tanzania, via a strong network of own depots, agents and distributors. Export markets include Congo, Zambia and Burundi. Detergents TESA ULTRA WASHING POWDER, one of the leading and most widely used brands in East and Central Africa. Under IPP Minerals and Prospecting category there are: Mining, cutting, polishing IPP carries on the business of mining, cutting, faceting and polishing of precious stones and uses modern state of the art equipment manned by very skilled staff. Precious stones cut and polished include Tanzanite, Ruby, Sapphire, Emerald and Alexandrite. The cut and polished gemstones cater to the needs of the Tanzanian market and for exports worldwide. Prospecting Currently prospecting for Diamonds, Gold and Platinum in various concessions within Tanzania. ORGANISATION STRATEGIES Rigorous performance and financial management. Integrity, honesty and moral standards. Continuous product research, innovation and product quality. Responsible corporate citizen. Making a real and sustainable difference in markets in which IPP has business interests. Human capital development. Unparalleled service excellence. VISION To be the worlds most admired diversified company with regard to employee and customer satisfaction. MISSION Ability to spot and harness opportunities Employee satisfaction Competent leadership and management Business innovation and creativity Service excellence ORGANISATION STRUCTURE According to Mullins, (2005:596) Structure is the pattern of relationships among positions in the organisation and among members of the organisation. Structure makes possible the application of the process of management and creates framework of order and command through which the activities of the organisation can be planned, organised, directed and controlled. The structure defines tasks and responsibilities, work roles and relationships, and channels of communications. ORGANIZATIONAL STRUCTURE FOLLOWED BY THE IPP GROUP The IPP group of companies has cloned its organization structure from Organic according to the nature of the business. The Organic is very flexible and it has enabled the company to run all kinds of business effectively .This is due to the decentralization approach applied, where some decision making are carried out by heads of department rather than top management.. For the case of IPP groups channel of communication, is highly structured and is open to allow flow of information in all level within the company. The IPP group has. Organic structure which is flexible in attaining its objectives such that: It supports innovation It is free more adaptable to the organization to changing circumstances Channel of communication are open with free flow of information throughout organization. Operating style allow to vary freely Authority for decision making based on the expertise of individual in all division of work More consensual and more loosely controlled It emphasis on getting things done and un constrained by formally laid down procedures In case o decision making is made in participation and group consensus ORGANISATION CULTURE According to Cook, C et al (1997, p 112) defined organization culture as the fundamental assumption people share about an organizations values , beliefs, norms, symbols, language , rituals and myths. All of the expressive elements that gives meaning to organization membership and are accepted as guide to behavior. The following are the IPP group organization culture. Transparency- IPP group of companies encourage transparency to its operations from its core divisions of media (Radio, television, investigative news from news papers) Symbols- the IPP group of companies has a status symbol that communicate social position and pecking order in hierarchy, and their Grandness gives a good indicator about how much importance is attached to hierarchy as an organization principle Rites and Ceremonies- it is carried on during retirement and farewell parties and can be used as a sign of a happy family as well ritual of taking a new comer around and introducing the person to new colleague Power Culture: A power culture found in IPP group relies on Trust, empathy, and personal communication for effectiveness. Task Culture: This seeks to bring together the right resources and people and utilize the unifying power of the IPP group. They also have unique and robust culture of entrepreneurial team work and strategic focus. ORGANISATION BEHAVIOR According to Cook, C et al (1997 p 9) defined organizational behavior as behaviors of individuals and groups within an organization, and the interactions between the organization and environmental forces. The IPP group of company has the responsibility to create conducive working environment that are excellent for both employees and organization. THE IPP EMPLOYEES The people who work for IPP are the cornerstone of companys success. The group is also committed to not only receiving value from employees, but also delivering value to them. To this end IPP group systematically implement a company-wide system aimed at fostering an inspiring and caring environment. Through teamwork and communication, the goal is to harness the exceptional intellectual capital they already have within the organization and provide an opportunity for this to be recognized, rewarded and fulfilled. CUSTOMERS The group continues to seek innovative ways to understand the needs of its potential customers who they see as their business partners. Through their internal and external service excellence chain, they have always managed to come up with solutions that meet their business partners needs. IPPs success is evident in market leadership in the sectors in which they operate. SWOT analysis SWOT ANALYSIS FOR IPP GROUP OF COMPANY Strengths Availability of latest technology which meet the need of the organization Good infrastructure that cater demand for production- warehouses, offices, transportation, communication system Availability of skilled labors Wide range of products Good distribution system through deport and agents Well known brand names example coca cola, Kilimanjaro pure drinking water, the guardian news paper, and local news paper like majira, nipashe etc Weaknesses Unpredictable and seasonal market Weak collaboration and networking Inadequate support from government Shortage of resources and equipments Shortage of expertise Lack of job security Opportunities High local demand of information Larger regional and international markets Financial access from financial institutions Political stability Availability of training institution to train staff Availability of broadcasting Act and Policy Threats Other competitors in the market Frequently technological change Natural disasters Conflict between the Government and IPP Media (political conflict) Outdated law governing media sectors Brain drain Constraints: IPP group of companies faces the following constraints: Market constraints: IPP group of companies faces market challenges from other competitor who are in the market doing the same business. Also the market forces caused by demand and supply as well the change of price due to currency stability. Technological constraints: rapid change of technology is one of the challenges which the IPP group is facing in today world. If the company is unable to cope with changes of technology this will cause the inability to compete in the market in terms of production of quality product. Financial constraints: Poor allocation of fund and poor budgeting (under budgeting and over budgeting). Prioritization and allocation of resources are to be allocated in highly demand area within the organization. Legal constraints: the new introduced policy which may hinder the companys activities as well the outdated policy which does not favor the operation of the organization. Organisation Competitors IPP group of companies have many competitors in its market, from media, beverages, and in mining division. These competitors include Media competitors Global Publishers Ltd, Habari Corporation, Business Times, Mwananchi Communication, Sahara Communication Ltd and Tanzania Broadcasting Corporation (TBC). Beverages Competitors Bakhresa Group of Companies, Nyanza Bottles Mining Competitors Tanzanite One and Barrick Gold Mining Ltd BARRIERS TO MANAGING CHANGE People tend to be resistant to change. It is important therefore for management of IPP Group to understand the reasons for, and nature of, resistance and to adopt a clearly defined strategy for the initiation of change. Barriers to Managing Change in IPP Group are Organisation Culture Once the organisation culture change suddenly it hinders the process of managing change as people within the organisation are not read to accept any change due to fear of loosing their job, positions, demotion. Economic Implications. Employees of IPP are likely to resist change which is consider as threat to their direct and in direct pay or other rewards. Some times changes increase levels of work for the same levels of payments. Past contract or agreement. IPP entered into contracts or agreements with other parties, such as (Coca cola companies).Theses contracts and agreement can limit changes in behaviours like operating under special license or permit or fixed price contract to supply goods/services to a Government agencies. STRATEGIES TO OVERCOME BARRIERS TO MANAGING CHANGE The following are proposed strategies to overcome barriers to Managing Change. Education and Communication This will help staffs to learn the reason for the change, how it will take form, and the likely consequences will be. Communication is required to reduce anxiety and ensure that staffs understand what is happening, what will be the expected of them and how they will be supported in adopting to change. Participation and Involvement The Management of IPP Groups should encourage those involved in designing and implementation of changes in order to give out their ideas and foster commitment. Participation increases understanding, enhances feelings of control, minimise uncertainty, and promote a feeling of ownership when change directly affect staffs. If people within the organisation are involved about bringing change it is difficult for them to resist. Facilitation and Support Whenever there are changes, IPP Group Management should encourage, support, counsel, train and provide resources to help those affected by change to cope with new requirements. Through facilitation and support, managers have a better chance of bringing the change and commitment to make it work. Negotiation and Agreement During powerful resistance on implementing changes, management of IPP Group should negotiate and agree with staff through their representatives on how to implement changes. Conclusion: IPP group of companies is still progressing despite of challenges from competitors and market forces. Proper allocation of resources that is human resources, operation resources, financial resources and raw materials is required to be improved through improved through imposing changes in terms of organisation Culture and Change Management. Developing strategies that will lead to better change. MEDIA BEVERAGES HOUSEHOLDS AND BEAUTY CARE STRATEGIC VENTURES MINERALS PROSPECTING AND MINING

Utilitarianism The Pursuit Of Happiness Philosophy Essay

Utilitarianism The Pursuit Of Happiness Philosophy Essay The phrase life, liberty, and the pursuit of happiness, enshrined in the founding documents of the United States, was derived from John Locke. Lockes formulation, however, was life, liberty, and property. In choosing the broader formulation pursuit of happiness, the framers were certainly not drawing from John Stuart Mill, since they wrote many decades before he did. They were writing and thinking in the same philosophical tradition, which goes ultimately back to Aristotle. Mill, however, has given us in Utilitarianism the most concise, analytical interpretation of this concept. What is meant by happiness, and what justifies regarding it as the goal either of a political system or of a system of ethical philosophy? In everyday usage, we use it most often in the sense of being pleased (Im happy you could come), or of general well-being (Happy Birthday!). It has pleasant connotations, but not, in everyday usage, particularly lofty ones. One might expect moral philosophy, or even political philosophy and statecraft, to seek some more profound goal. Mill, however, constructs his approach to moral philosophy from the bottom up. He starts from the premise that we naturally seek out pleasant experiences, and try to avoid pain or unpleasant experiences. At first glance this might appear to be an invitation to mere hedonism, eat, drink, and be merry. However, human experience shows that pleasant experiences are not limited to the material. We enjoy music, for example, and friendship, and seek these things out. Indeed, we often find satisfaction in experiences that mi ght well be arduous and even unpleasant, such as running a marathon. Even the effort of living up to a system of values carries its satisfactions (7-8). The sum total of these satisfactions and pleasures, or dissatisfactions and miseries, though the course of a lifetime constitutes our overall happiness or unhappiness (3-4). Happiness is therefore the good life not in the narrow sense of a house in the suburbs, convenient to a golf course (though not excluding these things), but in the broadest sense of a satisfying and joyous human existence. This, suggests Mill, is our goal in life, not imposed on us by some moral authority or power, but as a consequence of our human nature. Moreover, the pursuit of happiness extends even as a purely practical matter beyond our own condition of life to the condition of the society in which we live. Even if our motives are entirely selfish, for example, we have a vested interest in a society in which, for example, theft and robbery are not the general because we do not wish to be robbed or stolen from. (Even a professional thief benefits from not being a victim of theft as well.) The same practical principle can be extended to vices and virtues in general: We are all better off for living in a society where virtues are general practiced (31-32). However, what produces the general condition of a society but the behavior of the people who make it up. A burglar may benefit from living in a society where people do not lock their doors, but his behavior makes society less likely to display such mutual trust. If we wish to live in a virtuous society, therefore, it is in our interest to practice the virtues ourselves. What goes around, after all, comes around. Indeed, Mill speaks of a contagion of sympathy, a sort of virtuous cycle (the opposite of a vicious cycle) in which the practice of virtue encourages virtue in others, and improves the condition of life for all. This implicitly is what the founding fathers had in mind. A free society does not seek to impose virtue by fiat, but depends on the general practice of virtue to sustain itself. By aiding in the pursuit of happiness by others, we improve our own chances of pursuing it. A contemporary issue on which Mills propositions might shed light is the controversy over gay marriage. Many people, perhaps most people, have found the idea strange or shocking when first presented. Some fear that it would destroy marriage. However, it is hard to see how permitting gays to marry detracts from marriages between men and women. Their marriages are unchanged. What permitting gay marriage does is permit a new satisfaction a further pursuit of happiness for gay couples. Moreover, by recognizing such couples, it encourages gay individuals to seek stable relationships, improving the condition of society as well as their own lives. Thus, the pursuit of happiness, combined with Mills analysis of how ethical principles can be built up from our knowledge of human existence, casts a powerful light on how we can interpret social issues and their possible resolution. Source Cited Mill, John Stuart. Utilitarianism. Indianapolis: Hackett Publishing, 1979. (Original publication 1861.)

Hester - Predator or Prey in The Scarlet Letter :: Scarlet Letter essays

The Scarlet Letter: Hester - Predator or Prey? The Scarlet Letter had a controversial plot when it was published in 1850. The main character, Hester Prynne, and her scarlet "A" have been a symbol of adultery for over one hundred years. It is hard to determine whether Hester should be considered a predator or the prey throughout this novel. Individual upbringing and teachings could create a predetermined opinion of Hester and the sin of adultery. Hester's beauty was breathtaking. Her dark hair and brown eyes were alluring. An attractive figure drew much attention from both male and female members of the community. Jealousy caused many women to reject her friendship. Men secretively desired her although they may have pretended otherwise. Many prejudged Hester as being somewhat less than a symbol of virtue because of her outward appearance. She was never given the opportunity to develop a deep and personal friendship with anyone other than the priest. Her dependence on him drew her closer to him than she realized. Her tenderness and passion was pushed deeper within as years passed. From the very beginning she became a victim when her parents arranged her marriage to the wealthy yet notorious Roger Chillingsworth. He was a man who needed to collect things and Hester became another possession. His great wealth enabled him to lead many different lives and become whomever or whatever he chose. However, his greed and selfishness drove him to abandon Hester and destroy any love she might have had for him. Upon his return, during the platform scene, she pretended not to know him. At that moment her attraction to him still existed. The author portrayed her as being smug and almost flaunting her sin, while at the same time she noticed how handsome her husband seemed. The promiscuity of Hester's character not only instigated her affair but had also drawn her towards Roger Chillingsworth to begin with. One could perceive this as a predaceous quality. For seven long years, Hester and her bastard child Pearl suffered great anguish. Their existence in this Puritan setting was almost intolerable. Yet they went about their lives and took each bit of happiness, though few, and made the most of it. It is the tendency of many to thrive on the failing and downfall of others; that is what transpired during this period. Possibly, her actions served as a catalyst for exploitation, but how she was perceived by her fellow man was not a significant factor in her decision not to expose her lover.

The Ambassadors Body Essay -- Screen Theory Films Essays

The Ambassador's Body "Screen theory" developed in the 1970s from the work of a group of French and English film theorists including Christian Metz, Laura Mulvey, Jean-Louis Baudry, Jean-Louis Comolli, and Stephen Heath. In the form in which it has come to influencecultural studies, it combines elements of an eclectic range of theoretical perspectives, including the early structuralist work of Roland Barthes which proposes that the meanings of signifiers are determined by their position within a network of oppositions and equivalences; Louis Althusser's conceptualization of interpellation as a process of meconnaissance (misrecognition); and Jacques Lacan's seminal work on the mirror stage as a foundational step in the child becoming a subject. Screen theory treats filmic images as signifiers encoding meanings but also, thanks to the apparatus through which the images are projected, as mirrors in which, by (mis)recognizing themselves, viewers accede to subjectivity. One of its major strengths lies in its techniques for uncovering ideological messages encrypted in images, messages which are taken to have a direct constitutive impact upon their viewers. In the context of the 70s, this aspect of the theory contributed importantly to the development of a politics of the image which critiqued the mass media on the assumption that the images which they circulate shape the subjectivities of their viewers. Such a view, divorced from the heady mixture of "high theory" and left politics associated with Screen theory, remains the cornerstone of much contemporary censorship practice as well as P.C. politics. According to Screen theory, in addition to functioning as a vehicle for ideological meanings, th... ...en it is in a highly overdetermined way, from the canvas as a whole, rather than, as Lacan claims, from a single formal element, namely the image of the skull. Despite these concessions to Lacan's critics, my theoretical account of the gaze remains firmly Lacanian. In particular, I reject Screen theory's account of the gaze as specular in favor of Lacan's rival claim that the gaze is a site at which the Real disrupts the visual field. My differences from Lacan reside in an attempt to historicize his work by showing the way in which ideological factors mediate the effect of visual objects upon their viewers. *(From Chapter Six of my forthcoming Fetish: An Erotics of Culture to appear with Cornell UP, 1999; an earlier version of this same chapter will appear in Chapter Seven of Tom Rosteck ed., At The Intersection to appear with Guilford, 1998).

Bartleby, the Scrivener Essay

The nameless narrator of the story starts off by introducing Bartleby to the readers as â€Å"strange†: But I waive the biographies of all other scriveners for a few passages in the life of Bartleby, who was a scrivener the strangest I ever saw or heard of (Melville 546). Throughout the entire story, the lawyer will go through numerous thought processes where he tries to reflect and explain why Bartleby is the way that he is but the lawyer never succeeds. We see that the narrator judges Bartleby not based on his limited knowledge of him but exactly because he knows nothing of Bartleby. He is strange because the narrator has never met anyone quite like him – bizarre, unyielding and utterly devoid of human emotions. He tries to pre-empt any true understanding Bartleby by justifying this young man’s strange behavior to himself. Perhaps this is because of the frustration of many attempts to try and reach out to the pale scrivener that ended up dismissed by an answer of â€Å"I prefer not to do so†. In the end, he just lets everything go with a rumor and a prayer. In the narrator’s first encounter with Bartleby, he would describe his impression is that of a true gentleman. In his mind, the narrator would compare the new copyist-to-be to the two presently employed copyists, Turkey and Nippers. In direct contrast to the two very colorful and volatile individuals, Bartleby was something novel. He was quiet, neat, and for some reason, he is described in their first meeting as forlorn. In answer to my advertisement, a motionless young man one morning, stood upon my office threshold, the door being open, for it was summer. I can see that figure now–pallidly neat, pitiably respectable, incurably forlorn! It was Bartleby (Melville 549). That Bartleby should be â€Å"motionless† further indicates Bartleby’s remove from the sphere of common humanity–in contrast to the activity and emotions of the lawyer and his employees, Bartleby is still, lacking in vitality and emotion, thing-like. He is not a â€Å"who,† but rather a â€Å"what† left like a basket on the lawyer’s doorstep. His motionlessness and thing-like nature is reinforced by the passivity of the construction â€Å"it was Bartleby.† (Weinstock) Although Bartleby’s manner suggests unhappiness or discontent, he never actually expresses any emotion in the entire story (Napierkowski). This character trait was merely attributed to him by the lawyer. Perhaps the narrator associates happiness with excitement and emotional outbursts that were characteristic of Turkey and Nippers. Some commentaries seem to suggest this. Throughout the whole story, the narrator’s impressions of Bartleby would be very eclectic. At first, the lawyer was impressed with how Bartleby worked so quickly without being distracted. The boy would work long hours and never have any need for breaks even for dinner. At this point, there was no reason for alarm. Bartleby did as he was told without any complaints. He was like a mechanized copy machine in an era where people had to copy their own documents manually. This was very advantageous in the lawyer’s line of work. However, in time the lawyer would be anxious about the bleakness and inhumanness of how Bartleby did his work. He was bankrupt of any emotions – never smiling – never engaging in conversation with his co-workers. At first Bartleby did an extraordinary quantity of writing. As if long famishing for something to copy, he seemed to gorge himself on my documents. There was no pause for digestion. He ran a day and night line, copying by sun-light and by candle-light. I should have been quite delighted with his application, had be been cheerfully industrious. But he wrote on silently, palely, mechanically (Melville 550). The conflict would arise the first time Bartleby refuses to check the documents he made for errors. This came as a shock to the lawyer because he was always with the understanding that he was the employer and Bartleby was the employee and as such, Bartleby had to follow his every bidding with regards to his official duties. Apparently, for the old lawyer, this behavior was unheard of for employees in his line of work. I looked at him steadfastly. His face was leanly composed; his gray eye dimly calm. Not a wrinkle of agitation rippled him. Had there been the least uneasiness, anger, impatience or impertinence in his manner; in other words, had there been any thing ordinarily human about him, doubtless I should have violently dismissed him from the premises. But as it was, I should have as soon thought of turning my pale plaster-of-paris bust of Cicero out of doors. I stood gazing at him awhile, as he went on with his own writing, and then reseated myself at my desk. This is very strange, thought I (Melville 550). The narrator thought that any other time and with any other person, he would have been outraged. But Bartleby’s passivity and serenity caught him off guard. Again, he would describe Bartleby as someone who was not ordinary. From his first refusal, the lawyer has placed Bartleby outside the realm of human possibilities. By his own admission, our narrator, a man of â€Å"virtuous expediency,† has been â€Å"strangely disarmed,† â€Å"touched and disconcerted† (Davis 183). He was confused about what to do with this odd copyist. He decided to just let it go for the moment and let the other two employees work on the examination. Many of these refusals would follow. Bartleby’s disobedience had no hint of resistance or rebellion. His responses were given merely as a matter of fact and this left the lawyer â€Å"unmanned†. Also, these were not mere mechanical or automatic refusals. According to the lawyer, Bartleby seemed to thoughtfully consider the requests before turning them down. †¦ It seemed to me that while I had been addressing him, he carefully revolved every statement that I made; fully comprehended the meaning; could not gainsay the irresistible conclusion; but, at the same time, some paramount consideration prevailed with him to reply as he did (Melville 551). Bartleby apparently had no life outside the office. The only thing he knew was work and he never stopped working. They never saw him out of the office (until he was forced out) and they never asked him why. At this point in time, they were allowing the status quo to remain just as long as no real trouble would ensue. Some days passed, the scrivener being employed upon another lengthy work. His late remarkable conduct led me to regard his way narrowly. I observed that he never went to dinner; indeed that he never went any where. As yet I had never of my personal knowledge known him to be outside of my office. He was a perpetual sentry in the corner (Melville 551). There were several occasions when the lawyer would refer to Bartleby as property or valuable acquisition. As much as he wanted to get rid of the unexplainable employee, he was proving to be an asset. He was predictable, he worked very hard and he never had to stop. This dehumanization does not help him at all to understand the poor boy. This revealed the darker side of the narrator – the human side. As days passed on, I became considerably reconciled to Bartleby. His steadiness, his freedom from all dissipation, his incessant industry (except when he chose to throw himself into a standing revery behind his screen), his great stillness, his unalterableness of demeanor under all circumstances, made him a valuable acquisition (Melville 553). xxx It was rather weak in me I confess, but his manner on this occasion nettled me. Not only did there seem to lurk in it a certain disdain, but his perverseness seemed ungrateful, considering the undeniable good usage and indulgence he had received from me (Melville 555). This is another instance confirming the fact that Bartleby never went anywhere except the office. The lawyer discovered this later when he visited his office one Sunday when all other people were either at church or gathering for the recently concluded elections. He found that Bartleby was making his home in the same place where he worked. At this point, the lawyer felt sorry for Bartleby even if he was far from understanding this enigmatic fellow. Think of it. Of a Sunday, Wall-street is deserted as Petra; and every night of every day it is an emptiness. This building too, which of week-days hums with industry and life, at nightfall echoes with sheer vacancy, and all through Sunday is forlorn. And here Bartleby makes his home; sole spectator of a solitude which he has seen all populous–a sort of innocent and transformed Marius brooding among the ruins of Carthage! (Melville 553) After many other disagreements and stoic refusals, the lawyer would lose his patience with Bartleby and move his business to a different location, leaving Bartleby behind. Later on, Bartleby would turn out to be an inconvenience to the new tenants of the lawyer’s previous office. He would come to Bartleby’s rescue first with compassion by trying to explain to him that he had to leave and that he will be given employment somewhere else. Once again, the lawyer is frustrated by Bartleby’s stubbornness and disinterest in the otherwise attractive proposals of his former employer. The occupants of the office would have Bartleby arrested and locked up in jail. When the lawyer hears about this, he would immediately go to visit Bartleby. The lawyer then asks the jail personnel to be good to Bartleby because he is a good man no matter how strange he may be: The same day I received the note I went to the Tombs, or to speak more properly, the Halls of Justice. Seeking the right officer, I stated the purpose of my call, and was informed that the individual I described was indeed within. I then assured the functionary that Bartleby was a perfectly honest man, and greatly to be compassionated, however unaccountably eccentric (Melville 613). In describing Bartleby, the lawyer is actually revealing more of himself. He is revealing his biases and prejudices. He is revealing his materialism, pride and compassion. He reveals different aspects of his personality while Bartleby displays nothing at all. Some writers describe â€Å"Bartleby, the Scrivener† as a story wracked with Christian symbols and yet it falls short of Messianic value. Indeed, Melville’s story would seem to be a parody of the parable, as we see a self-professed â€Å"saved† Christian attempt the good deeds of the Biblical Samaritan but, ironically, still fall short of Christ’s â€Å"divine† injunction, spiritually hampered by his self-justifying, earthbound prudence. (Doloff 357). The lawyer was a good man who honestly wanted to help Bartleby. The was never unkind to Bartleby even in the times of his gravest impatience. However, it was his earthly prudence that kept bringing him back to rationalizing the situation in terms of how it would benefit him. His feelings for Bartleby undergo several changes in this short story. He would begin with curiosity, followed by amazement, then impatience, compassion, disgust, and finally friendship. This was a story about the limits of human understanding and compassion. That no matter how little the narrator truly knew about Bartleby, it was the fact that they were â€Å"sons of Adam† that created this instant connection and invokes true compassion. In the end, Bartleby was no longer a novelty or an object of fascination. The narrator would refer to him as a â€Å"friend†. Works Cited Melville, Herman. â€Å"Bartleby, the Scrivener.† Putnam’s monthly magazine of American literature, science and art Volume 2, Issue 11((Nov. 1853)): 546-550; 609-616. â€Å"Bartleby the Scrivener.† Wikipedia, The Free Encyclopedia. 12 Jul 2006, 08:37 UTC. Wikimedia Foundation, Inc. 14 Aug 2006 . â€Å"Bartleby the Scrivener, A Tale of Wall Street: Bartleby.† Short Stories for Students. Ed. Marie Rose Napierkowski. Vol. 3. Detroit: Gale, 1998. eNotes.com. January 2006. 14 August 2006. . Johnson, Claudia Durst. â€Å"Bartleby the Scrivener.† Grolier Multimedia Encyclopedia. 2006. Grolier Online. 14 Aug. 2006 . Woodlief, Ann. â€Å"Bartleby the Scrivener Web Study Text.† Virginia Commonwealth University. 15 Aug. 2006 . Jeffrey Andrew Weinstock, â€Å"Doing Justice to Bartleby,† ATQ (The American Transcendental Quarterly) 17.1 (2003), Questia, 14 Aug. 2006 . Steven Doloff, â€Å"The Prudent Samaritan: Melville’s â€Å"Bartleby, the Scrivener† as Parody of Christ’s Parable to the Lawyer,† Studies in Short Fiction 34.3 (1997): 357, Questia, 14 Aug. 2006 . Todd F. Davis, â€Å"The Narrator’s Dilemma in â€Å"Bartleby the Scrivener†: The Excellently Illustrated Re-statement of a Problem,† Studies in Short Fiction 34.2 (1997): 183, Questia, 14 Aug. 2006 .

Legality and Ethicality of Financial Reporting Essay

As the case of Excello Telecommunications is reviewed it terminate be seen that the chief financial officer was facing financial difficulties due to increase competition. In 2010 the earnings figure was non going to be met and this would produce touch on the bonuses, stock picks, and the sh be prices of the Excello stocks. After discovering a large deal that was pending until the lode could be make for the following grade the chief financial officer asked the corporation controller to bring forth a charge to capitalize on the barter in the current family so that the budget shortfall could be met. The only route to accomplish the task was to cause roughly the rules of accounting. The in ten-spott to husking a way around the rules presents accomplishable intelligent outlets. This case mess be evaluated by the Sarbanes-Oxley Act and the AICPA and we look at the financial narrationing standards and ethics involved.The chief financial officer of Excello, Terry Reed , discovered that the political party made a sale of $1.2 trillion dollars on celestial latitude 20, 2010 but it could non be recorded until January 11, 2011 because the purchasing companys store capacity could not obtain the equipment. After this discovery Reed ascertain that the monetary shortfall for 2010 could be understand if the company could record the sale for 2010 rather of in 2011. The Controller, Marty Fuller, for the company approached the accounting discussion section and there were three possible ways found to work around the dilemma. The kickoff was to budge the harvest-feast to an off-site warehouse that was owned by Excello by celestial latitude 31 and hold it there until January 11 when it could be stationped to the purchaser. The arcsecond would be to transfer the product to the purchaser by December 31 and brook a large refund upon return. The deuce-ace option is to offer a ten percent push away to the purchaser if they accept the product by D ecember 31.In reviewing this case it stand be seen that there are legal issues that are involved. The controller of the company is amply aware of the rules of accounting and is volitioning to work around them at the request of the CFO practicing earning management in an effort to pass on the company financial object. Excello cannot legally report the income of the $1.2 million dollar sale in 2010 due to the fact that it volition not be shipped until 2011. If the sale is recorded the way the CFO wants it to appear the company would be by artificial means inflating the profits for the year 2010. If the sale is recorded in 2010 it will be overstated earnings and will go bad the generally accepted accounting principles for tax information. The taxation enhancement recognition rule is stated so that the goods are to be delivered to the emptor beforerevenue can be recorded. Falsely account this will artificially flip ones lid the revenue and is deceiving to the shareholders . The Sarbanes-Oxley Act (SOX) was designed so that it could prescribe the rules and regulations and appropriately guide companies in coverage their financial statements and performing audits.The CFO for Excello inflexible to use earning management practices and falsely inflate the financial statement from 2010 in nine to meet the earnings estimate it and in doing so breached Section 302 of the SOX codes. Section 302 of the SOX is the incorporated Responsibility for Financial Reports and states This section requires the franchise of periodic reports filed with the SEC by the chief executive officer and CFO of cosmos companies. (Mintz & Morris, 2011) The reports that will be filed by Excello for the 2010 year with the SEC will contain false information and in doing so will violate the code. The goal of the SEC is to protect activities and interests of investors, lenders, and companies. The artificial swelling for earned revenue in 2010 by Excello causes risks to the investor s, lenders, and shareholders as it is fraudulent information that is inform and is an wrong practice. The unethical financial account that Excello call fored in this case goes against the AICPA Code of passe-partout Conduct.The AICPA holds Certified Professional Accountants to a richly ethical standard. As the Excello Company reports revenue prematurely it violates several of the principles that the AICPA is built on. The debate of the decision to prematurely record $1.2 million dollars was based on bonuses, stock, and shareholders and was not through with(p) in the interest of the habitual. This decision could stick affected the integrity of the company as the trust to the public, clients, and lenders would be broken. The decision to artificially inflate the profits for the year 2010 proves to be unethical in the terms of the AICPA. put the bonuses, stock options, and the share prices ahead of the public interest is unethical behavior and impossible by the AICPA, genera lly accepted accounting principles, or SEC. The accounting plane section for Excello came up with three ways that the rules of the GAAP could be bent in arrangement to accommodate written text profits before than appropriate. The first was to ship to an offsite warehouse owned by Excello by December 31, 2010 and ship it again on the requested January 11, 2011 date.The second was to transfer the product to the vendee by December 31 and offer a full refund if retuned to Excello. The third option was to offer the buyer a ten percent discount to take theproduct by December 31, 2010. Of the three options the trump out alternative seems to be offering a discount if the customer takes the product by December 31, 2010. Giving discounts to a buyer is not an uncommon practice and is not an illegal practice that is defined by the GAAP or the SEC. If the product is delivered to the buyer by the December 31, 2010 deadline the sale will be legitimate and the $1.2 million dollars can be appr opriately recorded in 2010. Transferring the product to the buyer before January in fix to make the earnings estimate and procure the bonuses and stock options is not the or so ethical reason but does not appear to be illegal.The CFO of the company asked the controller to find a way around the GAAP regulations in order to record a large sale by the end of the 2010 year that would have been otherwise legally recorded in 2011. After reviewing the GAAP regulations it is seen that recording a sale before the buyer takes possession is a fraudulent recognition of profit. The adjoin of recording and recognizing revenue before it is rattling due is illegal in the look of the SEC. This artificial inflation of profits can affect the public and investors in the company. The unethical behavior of fraudulent profit recording goes against the AICPA Code of Professional Conduct as well because it puts the company ahead of the public interest.There were three options given by the accounting de partment to solve the issue of the year-end profit earnings. Of the three options presented, the third was to offer a discount in order for the customer to take address of the product by the deadline allowing for profits to be recorded legally. It is understandable that a company needs to make the earnings estimate, even so it should be done legally and no CFO or CPA should consider bending the rules set forth by the GAAP. The idea of trying to work around the rules and guidelines set forth by the GAAP is unethical behavior.ReferencesMintz, S. M., & Morris, R. E. (2011). Ethical Obligations and decision devising in accounting (2nd ed.). New York, NY McGraw-Hill/Irwin.

Education and Economics Essay

I. Introduction The conventional conjecture of compassionatekind smashing au thustic by Becker (1962) and Mincer (1974) views program line and training as the major sources of human jacket accretion that, in turn, go for direct and confirming put on idiosyncratics life metre mesh. In the Mincerian earning choke, the coefficient of taketime long time indicates the returns to pedagogy, i. e. , how often generation entree in scratch takes ordain with an superfluous train category. at that place exists a big mountain chain of literature that estimated the pass judgment of returns to facts of life for dissimilar countries Pascharapoulos (1980 1985 and 1994) Pascharapoulos and Chu Ng (1992)1.In Pakistan, virtually of the across the demesne re reconcileative folk surveys do non contain culture on uncertains, much(prenominal) as, complete historic period of reading, mature fiting rail, literacy and numeracy skills, woodland of indoctrinateing, and skillful training. Due to the unavailability of sin slight developdays geezerhood, one prat n both cipher the authorization watch nor observe the impression of an sp atomic number 18 course of moot of coach day on undivided winnings. Therefore, the ge elude literature in Pakistan is escapeing in estimating the returns to direction by using the Mincerian earning function2.In recent old come on, the judicature of Pakistan has go abouted nation-wide survey, Pakistan Integ outrankd abode Survey (PIHS), to reference point the imbalances in the social celestial sphere. This survey ? The authors ar Senior explore Economist and Research Economist at the Pakistan Institute of festering Economics (PIDE) Islamabad. 1 Pascharapoulos (1994) provide a comprehensive update of the estimated range of returns to commandment at a global scale. He sight proud social and esoteric profitability of simple learning (18%and 9% discoverively) in all regions o f world.The privy invest of returns at this aim were implant highest in Asia (39%) as comp ared to former(a)wise regions. He overly illustrious a considerable matuproportionn in count allowance by an additional social class of tuition in all regions of world 13% in Sub-Saharan Africa 10% in Asia 12% in Europe/Middle eastern United States/North Africa and 12% in Latin America/Caribbean. 2 At national train, as yet two studies are forthcoming in Pakistan that enjoyment the Mincerian earning function onslaught to escort the returns to precept see Shabbir and khan (1991) and Shabbir (1994).However, any(prenominal)(prenominal)(prenominal) these studies are based on cardinal old age old entropy set. 2 provides rich instruction on the in a higher(prenominal)(prenominal) place mentioned inconstants that were missing in the earlier domicile surveys. This study uses the info of PIHS to examine the returns to pedagogy by using Mincerian earning function and gum olibanum aims to fill the vacuum that, callable to the lack of appropriate data, exists in the literature on returns to training in Pakistan. In this radical we will get-go estimate the earning function with unbroken civilize eld with the confidence of uniform site of returns for all instill age.It is argued that diverse trail eld gestate diametric skills therefore we extend our psycho abstract to examine the addition in earning associated with unneeded geezerhood of initiatehouse at different aims of didactics, i. e. , how much increase in meshwork takes place with an extra division of school daytime at different levels, such as, primordial, position, matric, intermediate, bachelors and master. By doing so we overcome the problem that exists in the available literature in Pakistan.To our association no study has even adopt this method to examine the returns to instruction in Pakistan3. The shock of expert foul training and school step on the earnings of refractory compensable and lucre earners will be examined in this study. Based on the available data in Pakistan, most of the studies, for example, Haque (1977), Hamdani (1977), Guisinger et al (1984), khan and Irfan (1985), Ahmad, et al (1991) and Ashraf and Ashraf (1993a, 1993b, and 1996) estimated the earning functions by formation the create variables for different levels of genteelness4.These studies observe deplorable strays of returns at different levels of grooming as compared to other developing countries. However, a exacting association sur traffic circleed by levels of upbringing and earnings and an inverse relationship amidst the microscope face of income in matchity and developmental ad trainguardce has been postd. In monastic order to examine the inter- 3 a exposit of the studies on returns to education in Pakistan used dummy variables for different levels of education where the rates of returns at different levels of education are co mputed by the estimated coefficients.4 In Pakistan, the data on education in most of the nationally representative folk surveys beget been account in decided form that denotes the completion of different levels of education, such as, elementary alone incomplete middle, middle and incomplete matric, and so on. 3 provincial differentials in returns to education, Shabbir and khan (1991) estimated the Mincerian earning function by using a nationally representative ensample, force from the of Population, jab Force and Mig balancen Survey (1979) for the literate wage earners and salaried males.Later Shabbir (1994) estimated the earning function on the extended sample of the identical data set. These studies ready 7 to 8 per centumage increase in earnings with an additional socio-economic class of cultivation. Although the results are representent with those of equal LDCs just now may not forge the recent developments in Pakistans frugality as these studies are based o n the data set which are 20 old age old now. Since 1979, the scrimping of Pakistan has passed by dint of different changes, e sparely later on the root of the Structural Adjustment course of instruction in late 1980s.For example, the literacy rate has change magnitude from 26 per centum to 45 part and memorial at direct feather level has increase by 67 percent. earth and house go for uptakes on education countenance in addition increase Economic Survey (1998-99). Moreover, due to the fiscal constraints, the use of goods and services opportunities in the usual sector brace started shrinking and the economy is woful towards more than than openness with stronger map of confidential sector in recent old age. In this scenario, it becomes imperative to re-test the role of human capital as both private and existence sectors are moving towards more strength and productivity.This study is central from triple standpoints. First, in order to estimate the outcome of education on earnings, the most recent and nationally representative household survey data is used which provides detailed info on the variables that were missing in previous surveys. Second, it uses the splines of education in the earning function to examine the additional earnings associated with extra school geezerhood at different levels. Third, this study investigates the role of around important factors such as, good training, school quality, and literacy and numeracy skills on earnings for the first time.4 The rest of the paper is organized as fol emits section 2 presents an overview of the education sector. Section 3 outlines the model for experimental estimation and describes data. Section 4 reports the results. Conclusions and constitution Implications are presented in the last Section. II. The breeding Sector in Pakistan An Overview Education plays an important role in human capital formation. It raises the productivity and efficiency of soulfulnesss and thus produces sure-handed manpower that is capable of leading the economy towards the path of sustainable economic development. similar many other developing countries, the office staff of the education sector in Pakistan is not very encouraging. The menial archive rates at the primary level, wide disparities betwixt regions and sexual practice, lack of trained t for each oneers, deficiency of prudish teach materials and brusk physical understructure of schools indicate the poor performance of this sector. The boilersuit literacy rate for 1997-98 was estimated at 40 percent 51 percent for males and 28 percent for distaffs 60 percent in urban areas and 30 percent in boorish areas. These rates are still among the last-place in the world.Due to various nibs in recent years, the enrolment rates pay increased considerably. However, the high drop-out rate could not be controlled at primary level. Moreover, under-utilisation of the actual educational root fuel be seen through low student-institution ratio, (almost 18 students per associate per institution) low teacher-institution ratio (2 teachers per institution) and high studentteacher ratio (46 students per teacher). The extremely low levels of prevalent investiture are the major induce of the poor performance of Pakistans education sector.Public expenditure on education remained slight than 2 percent of GNP forward 1984-85. In recent years it has increased to 2. 2 percent. In addition, the allocation of regimen funds is skewed towards higher education so that the benefits of public subsidy on education are largely reaped by the upper income class. some of the highly amend 5 go abroad either for higher education or in search of get out mull opportunities. virtually of them do not return and cause a large public loss. accompanyingly mid-1980s, each political relation announced spare political programs for the improvement of the education sector.However, due to the semipolitical instab ility, none of these programs could achieve their targets. The Social fill Program was launched in early nineties to address the imbalances in the social sector. This program aims to enhance education to improve school environment by providing trained teachers, teaching aids and quality text books and to dishonor gender and regional disparities. The Phase-I of SAP (1993-96) has been completed and Phase-II is in progress. The gains from the Phase-I are still moot because the inauguration in enrolment ratio has not been confirmed by the free sources.Irrespective of this outcome, establishment has started work on Phase-II of SAP. In this Phase, political science is paying special attention to promote technical and vocational education, expanding higher education in public as wholesome as in the private sector, enhancing computer literacy, promoting scientific education, and better curriculum for schools and teachers training institutions in addition to promoting primary and se condary education. Due to low levels of educational attainment and lack of technical and vocational education, Pakistans labour commercialise is dominated by less ameliorate and unskilled manpower.A considerable rise in the number of educational institutions and enrolment after 1980s is not yet reflected in Pakistans labour market. This expertness be due to the fact that most of the bachelors and masters degree programmes emphasise solitary(prenominal) on academic education without developing particularized skills. The sluggish demand for the receives of these programs in the job markets leads to unemployment among the educated and the job market body dominated by the less educated. In this scenario, it becomes important to explore the role of education for the economic benefit of personists.6 III. conjectural Model and Estimation Methodology We start with the human capital model developed by Becker (1964) and Mincer (1974) where natural logarithm of periodical earnings are the analogue function of completed school years, go out and its square. In mathematical form the compare bath be written as ln Wi = ? 0 + ? 1 EDU i + ? 2 EXPi + ? 3 ( EXPi ) 2 + Ui (1) where ln Wi stands for natural logarithm of monthly earnings, EDUi represents completed years of information, and EXPi is the childbed market come across of ith single(a)(a).?1 implies the borderline rate of return to schooling. A absolute prize of ? 2 and negative nourish of ? 3 reflects the concavity of the earning function with respect to lie with. Ui is the error term, assumed to be normally and identically distri preciselyed. It has been argued in the literature that different school years impart different skills and hence affect earnings differently. Therefore, it is guide to assume a uniform rate of return for all educational levels. around of the previous studies used dummy variables to mother the effect of different levels of education.In order to examine the effect of s chool years at different levels of education, van der Gaag and Vijverberg (1989) dual-lane the years of schooling check to the school systems of Cote d Ivore. Similarly Khandker (1990) too used years of primary, secondary and rear-secondary schooling in wage function for Peru. Both studies found authoritative dissimilitudes in returns to education at different levels of education. Following van der Gaag and Vijverberg (1989), we rive the school years into 7 categories according to the education system of Pakistan.In Pakistan, the primary education consists of 5 years of schooling middle requires 3 more years and by completing 2 more years of schooling after middle, an individual obtains a secondary school documentation i. e. , matric. by and by matric , i. e. , 10 years of schooling, students lead a choice mingled with technical and semi-formal education. Technical education 7 mint be obtained from technical institutions which award diploma after 3 years of education wh ile the enfranchisement of intermediate can be obtained after two years of formal education.After the completion of intermediate certificate, students can infix either in the superior colleges for tetrad years or in non-professional bachelors degree program for two years in a college. Those who choose non-professional degree can pursue their studies in a university for masters for two more years. At this stage the graduates of professional and non-professional colleges complete 16 years of education. They can now proceed to the M. Phil. or Ph. D. degrees. In order to examine the returns to education at different splines of education, we estimate the quest extended earning function. ln Wi = ? 0 + ? 1Yrs Pr imi + ?2 YrsMid i + ? 3YrsMati + ? 4 YrsInteri + ? 5 YrsBAi + (2) ? 6 Yrs Pr of i + ? 7 EXPi + ? 8 ( EXPi ) 2 + Ui where YrsPrim, YrsMid, YrsMat YrsInter YrsBA YrsProf are delineate as YrsPrim = D5EDUi YrsMid = D8EDUi YrsMat = D10EDUi YrsInter = D12EDUi YrsBA = D14EDUi YrsPro f = D16EDUi where D5 = 1 if where D8 = 1 if where D10 = 1 if where D12 = 1 if where D14 = 1 if where D16 = 1 if 0 EDU ? 5 5 EDU ? 8 8 EDU ? 10 10 EDU ? 12 12 EDU ? 14 EDU 14 The coefficients associated with YrsPrim, YrsMid, YrsMat YrsInter YrsBA YrsProf in equation 2 signify an increase in income with one year increase in education at respective levels.For example, the returns to atomic number 23 completed years of education at primary level will be 5*? 1. Similarly, the returns to for six, seven and eight of education will be 5*? 1+? 2, 5*? 1+2? 2, and 5*? 1+3? 2 respectively. On the same lines we can compute the returns to education at each level as 8 Returns to primal =5*? 1 Returns to Middle =5*? 1+3*? 2 Returns to Matric= 5*? 1+3*? 2+2*? 3 Returns to Intermediate=5*? 1+3*? 2+2*? 3 +2*? 4 Returns to bachelors =5*? 1+3*? 2+2*? 3 +2*? 4 +2*? 5 Returns to MA/Prof=5*? 1+3*? 2+2*? 3 +2*? 4 +2*? 5 +2*?6 The data are drawn from the nationally representative Pakistan Integrated sy ndicate Survey 1995-96. In order to respect the performance of the Social Action Programme (SAP), the government of Pakistan has launched the series of Pakistan Integrated Household Surveys (PIHS), a collaborative nation wide data collection effort undertaken by the Federal Bureau of Statistics (FBS). So distant two rundles have been completed. The first round of the PIHS is different from other round on two counts. Firstly, the training on employment and advantage is available only in this round.Secondly, only 33 percent of the sample used in the first round is being repeated in the subsequent rounds. This implies that all of these rounds are free-living cross-sectional data sets and can not be properly linked with each other to be used as plank data. Therefore, the appropriate sample can only be drawn from the first round of PIHS. This round was conducted in 1995-96, which covers 12,622 households and more than 84,000 individuals. The 1995-96 PIHS provides a detailed infor mation on completed school years5. In addition, this survey contains information on age started school.This information is oddly important for our study to calculate the possible fuck off of a actor. The indicator for finger used by Mincer (1974) is a good proxy for U. S. players as they start school at the uniform age of six years6. However, this assumption does not hold in Pakistan, as in this country there is no uniform age to start school. In urban areas, children as young as three years start going to school whereas in homespun 5 This is the only nation-wide data set that provides this particular information.Similarly no other survey contains information on public and private school attendence and year get-go school. 6 Mincer defined exist as (Age-education-6). 9 areas the school first age is higher. 7 This information enables us to construct potential experience as (age-schools years-age starting school). Although experience is still a proxy for actual experience but it is relatively better measure than age and the Mincer case potential experience. In addition to education and experience, various other factors, such as quality of schooling, technical training and quality of schooling have satisfying impact on earning8.It has been argued that because of the market-oriented plan of attack adopted by the private schools, the graduates of these schools earn more as compared to the graduates of public schools9. According to wooden shoe (1992), Behrman, Ross, wooden shoe and Tropp (1994), Alderman, Behrman, Ross and patten (1996a), Alderman, Behrman, Ross and clog dancing (1996b), and Behrman, Khan, Ross and Sabot (1997), the quality of education has positive, significant and unanimous impact on cognitive achievements and hence on post school productivity, measured by earnings.These studies observed higher earnings of the graduates of high quality school than those who go to a low quality school. A recent study by Nasir (1999) found considerably higher earnings for the private school graduates. These schools, tho, commission higher fees. Estimates of clean annual expenditure per pupil in both government and private schools indicates that the center cost of primary level in agrestic areas is Rs. 437 (Rs 355 for government schools and Rs. 1252 for private schools), compared with Rs. 2038 in urban areas (Rs.1315 for government and Rs. 3478 for private schools). This means that the cost of primary schooling is almost three times that of public schools in urban 7 The issue of age starting school has been highlighted by Ashraf and Ashraf (1993) and because of the nonavailability of this information, they used age as proxy for experience. 8 See Summers and wildcat (1977) Rizzuto and Wachtel (1980) Behrman and Birdsall (1983) Booissiere, Knight and Sabot (1985) Knight and Sabot (1990)Behrman, Ross, Sabot, and Tropp (1994) Behrman, Khan, Ross and Sabot (1997).9 Various studies found the effectiveness of private schools to acq uire cognitive skills Colemen, Hoffer and Kilgore (1982) and Jimenez, Lockheed, Luna and Paqueo (1989). For Pakistan, Sabot (1992), Behrman, Ross, Sabot and Tropp (1994), Alderman, Behrman, Ross and Sabot (1996a), Alderman, Behrman, Ross and Sabot (1996b), and Behrman, Khan, Ross and Sabot (1997) found a significant variation in the cognitive skills among children with same number of school years. These studies conclude that some of the dissimilaritys are due to the family characteristics while some are due to the quality of schooling. 10.areas and around four times in homespun areas. The conflicts in cost of schooling as well reflect the degree of quality differentials in public and private schools, and between urban and rural schools. A relatively better provision of school facilities and quality of education in private schools is causing a continuous rise in school enrolment in urban areas Mehmood (1999) summon 20. The PIHS provides information on the type of school go to1 0. On the basis of this information we can identify workers according to the school they attended and therefore examine the effect of type of school on individual earnings.In order to dumbfound the quality of education an individual authorized, a dummy variable is included in the model that takes the value 1 if individual is a graduate of private schools and 0 otherwise. The effect of post-school training on earning has been found positive and substantial in many developing countries see Jimenez and Kugler (1987) van der Gaag and Vijverberg (1989) Khandker (1990) and Nasir (1999). The PIHS contains information on years of technical training. This information helps us to examine the effect of technical training received on individual earnings.We use completed years of technical training as independent variable in the earning function. The existence of abundant gender gap in human capital accumulation is evidenced by various studies in Pakistan11. The PIHS reports ample gender dis parities in literacy and enrolment rates. The literacy rate among females is half(a) than that of males literacy rate for whole Pakistan. This difference has increased to three-folds for rural areas. The gender difference is however smaller for the gross enrolment rate at primary level. For the higher levels of education, this difference 10.The coefficient of private school may also capture the effect of socio-economic background of workers. The data, however, does not contain such information, therefore we are unable to separate the effect of agnatic characteristics from the effect of private schools in workers earnings. 11 Sabot (1992) and Alderman, Behrman, Ross and Sabot (1996b) Sawada (1997) Shabbir (1993) and Ashraf and Ashraf (1993a, 1993b, and 1996) 11 shows an increasing trend. Similarly vast gender gap has been observed in returns to education where males earn more than the female workers Ashraf and Ashraf (1993a, 1993b and 1996) and Nasir (1999).In order to capture the effect of gender, a dummy variable is introduced in the model that takes the value 1 for males and 0 otherwise. The regional imbalances in the provision of restrict available social services are more pronounced in Pakistan. countryfied areas are not only develop in terms of physical infrastructure but also neglected in gaining basic amenities. Haq (1997) calculated the disaggregated human development index for Pakistan and its provinces. He noted that tight 56 percent of population is deprived of basic amenities of life in Pakistan 58 percent in rural areas and 48 percent in urban areas.According to the 1995-96 PIHS, the literacy rate in urban areas is 57 percent and in rural areas it is 31 percent. The gross enrolment rate was noted 92 percent in urban areas and 68 percent in rural areas. Because of these differences low returns to education are observed in rural areas Shabbir (1993 and 1994) and Nasir (1999). To capture the effect of regional differences, a dummy variable is u sed that takes the value 1 if individual cash in ones chipss in urban areas and vigor otherwise. The four provinces of Pakistan exhibit different characteristics in terms of economic as well as social and cultural values. world-shattering provincial differentials in rates of returns to education have been noted that reflect not only the differences in market opportunities but also indicate uneven blowup of social services across provinces Khan and Irfan (1985) Shabbir and Khan (1991) Shabbir (1993) Shabbir (1994) and Haq (1997). The effects of these differences are captured through the use of dummy variables for each province in the earning function, Sindh being the excluded category. 12 For the purpose of analysis we restrict our sample to wage earners and salaried persons. Our sample contains 4828 individuals.Among them, 4375 are males and 453 are females. give in 1 presents the descriptive statistics of some of the dramatic features of the important variables. According to t he statistics in sidestep 1, average age of the individuals included in the sample is 34 years with 18 years of experience. A typical worker in the sample has completed approximately 10 years of education. A volume is graduated from public schools. Most of the workers live in urban areas. On average an individual earns Rs. 3163 per month. In our sample, there are only 22 percent individuals who received technical training.The average years fatigued for training are less than one year. A majority of wage earners proceed to Punjab, followed by Sindh and Balochistan. Table1 entail, Standard Deviation and instruct Definitions of Important Variables Variables W Age EDU EXP RWA priapic urban Private Training Punjab Sindh NWFP Balochistan Mean SD Variables Definitions 3163. 34 3397. 39 Individuals monthly earnings in rupees consist of compensation and salaries. 34. 07 12. 36 Age of an individual in years. 9. 53 4. 36 perfect years of schooling. 18. 14 11. 80 original Years of lab our market experience calculated as (age-school years-age starting school).2. 37 1. 07 Categorical variables, contains 4 categories of literacy and numeracy. 0. 91 0. 29 dichotomous variable equal to 1 if individual is male. 0. 60 0. 49 divided variable equal to 1 if individual belongs to urban area 0. 04 0. 19 divided variable equal to 1 if individual is a graduate of private school 0. 35 0. 87 Completed years of technical training 0. 38 0. 49 Dichotomous variable equal to 1 if individual belongs to Punjab 0. 31 0. 46 Dichotomous variable equal to 1 if individual belongs to Sindh 0. 15 0. 36 Dichotomous variable equal to 1 if individual belongs to NWFP 0. 16 0.36 Dichotomous variable equal to 1 if individual belongs to Balochistan 13 IV. observational Results The estimated results of equation 1 and equation 2 are report in gameboard 2. The highly significant coefficients of school years and experience indicate the applicability of human capital model for Pakistan. An additional year of schooling raises individuals monthly income by 7. 3 percent, which is very mingy to the prior studies. 12 13 The coefficient of experience shows substantial increase in wages with each additional year. The concavity of age-earnings visibility is evident from the negative and significant coefficient of experience squared.The results reveal that an individual with tailfin years of experience earns 31 percent higher wages as compared to non-experience worker. The highest level of earnings is achieved with approximately 30 years of experience. These estimates are relatively low compared to prior studies14. The positive and significant coefficients of gender (0. 401) and regional dummies (0. 178) strengthens the a priori expectation that males earn more than females and earnings are higher in urban areas as compared to rural areas. These estimates are coherent with earlier studies see Arshaf and Ashraf (1993), Khan and Irfan (1985).Furthermore, significant inter-provincial di fferences in individuals earnings can be observed in the estimated model. Many studies indicate substantial differences in earnings across school levels. For example, van der Gaag and Vijverberg (1989) noted that an increase of one year in elementary, high and university education causes an increase of 12 percent, 20 percent and 22 percent respectively in 12 The estimated coefficients of school years by Shabbir and Khan (1991), Shabbir (1991), Shabbir (1993) and Shabbir (1994) are found to be in the range of 6 percent to 9.7 percent. 13 The returns to education are calculated by taking the anti-log of 0. 092 (estimated coefficient of completed school years) and subtracting from 1. To change over into percentage, multiply the value by 100. For details, disport see Gujrati (1988) page 149. 14 The difference in the returns to experience could be due to the approach adopted by these studies. Most of the studies used age as a proxy for experience see for example Khan and Irfan (1985) A shraf and Ashraf (1993) and Nasir (1999). Shabbir (1991) used the Mincerian approach to calculate experience.The present study uses actual age of starting school and actual years of education. These information enable us to calculate total years of labor market experience. This approach is also not the perfect selection for actual experience, as we do not have information about the starting time of the first job. But when compared with other approaches, it is more precise in standard experience. 14 earnings. In order to examine the returns to education across different school years, we include the information on schooling according to the education system of Pakistan (equation 2).The results account in column 3 of display board 2 show a positive and significant impact of school years at each educational level on earnings. For example, an increase of one year in education at primary level increases the earnings by 3 percent. Similarly, at middle level, one year of schooling bring s about an increase of 4 percent in earnings and the total returns to schooling at middle level are 27 percent. Table 2 Earning Function with and without Levels of Education Variables Coefficient s 6. 122 0. 072* 0. 058* -0. 001* 0. 178* 0. 401* 0. 127* -0. 113* -0. 203* 0. 412 t-ratios Coefficient s 6. 380 0. 058* -0.001* 0. 150* 0. 264* 0. 098* -0. 112* -0. 166* 0. 027** 0. 040* 0. 050* 0. 057* 0. 071* 0. 082* 0. 429 t-ratios Coefficient s 6. 342 0. 058* -0. 001* 0. 152* 0. 262* 0. 096* -0. 108* -0. 164* 0. 052* 0. 007 0. 025* 0. 038* 0. 047* 0. 063* 0. 075* 0. 429 t-ratios Constant EDU EXP EXP2 Urban Male Balochistan NWFP Punjab RWA Yrs-Prim Yrs-Mid Yrs-Mat Yrs-Inter Yrs-BA Yrs-Prof Adj R2 148. 91 46. 71 26. 49 -19. 20 10. 31 13. 98 4. 94 -4. 34 -10. 21 92. 03 23. 85 -16. 84 7. 87 8. 15 3. 40 -4. 06 -7. 75 2. 03 5. 07 8. 69 11. 41 16. 85 21. 98 89. 25 23. 84 -16. 88 7. 98 8. 09 3. 32 -3. 91 -7. 63 2. 41 0. 45 2.45 5. 02 7. 28 11. 47 15. 57 * significant at 99 percent level. ** significant at 95 percent level. One can note higher returns of additional year of schooling for higher educational levels from this postpone. For example, the returns to masters and professional education (Yrs-Prof) are more than five- 15 times higher than that of primary school years (Yrs-Prim). The results exhibit a difference of 15 percent between primary graduates and illiterates, the excluded category. This category includes illiterates as well as all those who have not obtained any formal schooling but have literacy and numeracy skills15.To further explore the earning differential between primary school graduates and those who never attended school but have literacy and numeracy skills, we have constructed an index RWA that separates illiterates from those who have literacy and numeracy skills. This index takes the value zero if individual does not have any skill 1 if individual has only one skill 2 if individual has two skills and 3 if individual has all three skills. We r e-estimated equation 2 with this new variable and the results are reported in column 5 of table 2.According to our expectations, the coefficient of RWA is found not only large (0. 05) in magnitude but also statistically significant at 99 percent level. This indicates that the individuals with all three skills earn 15 percent more than those who have no skill. On the other hand, the coefficient of Yrs-Prim dropped to 0. 007 and became insignificant16. The differential in the earnings of illiterates and those having five years of primary education was 15 percent (0. 03*5=0. 15). This differential however, bring down to approximately 9 percent (0. 007*5+0. 053=8.8) when we include those who have no formal education but have literacy and numeracy skills. These high returns to cognitive skills indicates the willingness of employer to pay higher wages to the able workers as compared to those who have five or less years of schooling but do not have these skills. Now we examine the effect of technical training and quality of schooling on earnings, first in separate equations and then in a single equation. The impact of technical training on earnings is examined by including years of apprenticeship as continuous variable in our model.The results are reported in column 1 of table 3. The results show a positive and significant impact of technical 15 There are 48 wage earners in our sample who have education less than primary but do not have any of these skill. Whereas we found 76 wage earners who do not have any formal education but have at least one of these skills. 16 This result is consistent with van der Gaag and Vijierberg (1989). 16 Table 3 Earning Functions impaction of Technical Training and School calibre (Separate Functions) Variables Constant EDU EXP EXP2 Urban Male Balochistan NWFP Punjab Train.