Legalize Marijuana Essay Example for Free

Legitimize Marijuana Essay Weed has been attacked in America over the past 70+ years. In spite of its numerous down to earth utilizes, restorative and modern, our Federal government demands keeping up business as usual that the development, ownership and utilization of weed is criminal in spite of the proof that the sanctioning of cannabis would affect America. In this paper I will talk about the historical backdrop of weed, the mechanical employments of hemp, the preclusion of pot, the financial effect disallowance has on America, the impacts of maryjane use on the psyche and the body, cannabis for clinical use, and how legitimization of weed would affect America. In spite of the fact that I bolster the legitimization of weed I don't bolster the authorization of other Schedule I tranquilizes, accordingly this paper isn't about the sanctioning all things considered. Pot, as a great many people regularly know it, is actually a plant called hemp, or cannabis sativa. There are different plants called hemp, however cannabis hemp is the most helpful of these plants. Hemp is any strong plant utilized since ancient times for some reasons, and cannabis is the most sturdy of the hemp plants. The cannabis plant likewise delivers three significant items that different plants don't, seed, mash, and medication. The cannabis sativa plant develops as weed and developed plant everywhere throughout the world in an assortment of atmospheres and soils. Pot has been utilized from the beginning of time; in 6000 B.C. cannabis seeds were utilized as food in China; in 4000 B.C. the Chinese utilized materials made of hemp; the main recorded utilization of cannabis as medication in China was in 2727 B.C.; and in 1500 B.C. the Chinese developed Cannabis for food and fiber. This course of events continues endlessly directly through today. It is felt that hemp was first brought to the New World in 1545 by the Spanish; it was presented in Jamestown by the English in 1611 where it turned into a significant business crop close by tobacco and was developed as a wellspring of fiber. Our progenitors developed hemp; in truth it was the chief yield at Mount Vernon and it was an optional harvest at Monticello. There are recorded notes made by George Washington in regards to the development and gathering of hemp. These hemp yields obviously were developed for modern utilize just and there is no sign that our ancestors were utilizing their harvests recreationally. Today the hemp developed for modern purposes have amazingly low degrees of THC Delta 9-tetrahydrocannabinol delta 9-THC, the dynamic part in cannabis in this way it is difficult to get high from such hemp developed for mechanical use. During the Colonial Era Americans were will undoubtedly develop hemp. During the Second World War the central government sponsored hemp and US ranchers developed around a million sections of land of hemp as a major aspect of that program. Hemp is unprecedented in its decent variety. There are more than 25,000 distinct uses for the hemp plant. As a result of how rapidly hemp can be developed it is the Earth’s number one biomass asset. Hemp’s utilizes incorporate yet are surely not restricted to fuel; food, hemp seeds give an unfathomable wellspring of protein for individuals as well as for winged creatures who search out hemp seeds which have been blended in with different seeds; paper; materials, for instance canvas, paper, fabric, rope; paint; cleanser; varnish; oil; in; medication; and building materials. Practically any item that can be produced using wood, cotton, or oil including plastics can be produced using hemp. Indeed, hemp plastics are biodegradable. Other than its assorted variety, the common sense of using hemp to its fullest potential is clear. Trees take from 50 to 100 years to develop; hemp’s development cycle is 120 days. It is evaluated that if the hemp mash paper process announced by the USDA in 1916 were lawful today it would before long supplant 70% of all wood paper items. In spite of the entirety of its demonstrated uses, which are all valuable to the planet Earth, the development of mechanical hemp in the United States stays a criminal demonstration on account of the automated ravings of our central government. President and author of Drug Abuse Resistance Education (DARE) Glenn Levant Hemp is maryjane. Philip Perry, specialist responsible for the DEAs Rocky Mountain Division unconsciously states, (Levant 1) the push to decriminalize hemp is close to a shallow ploy being progressed by the individuals who look to legitimize maryjane. It ought to be noticed that the selling hemp items are not unlawful and in reality the U.S. hemp-items industry does about $125 million in retail deals a year. Albeit most states had neighborhood laws precluding weed use and ownership, it wasn’t until 1937 that the central government passed the 1937 Marihuana Tax Act. Strangely, the congressional hearings on cannabis denial kept going all of two hours in direct differentiation to most congressional hearings on new laws which keep going for a considerable length of time and days. There were actually three groups of declarations affirming at these hearings. The first was Commissioner Harry Anslinger, the recently named official of the Federal Bureau of Narcotics who happened to be named by his uncle-in-law, Andrew Mellon, who was the Secretary of the United States Treasury. Magistrate Anslinger affirmed for the government’s benefit. As anyone might expect he was working from a book which he had not kept in touch with hims elf yet which had been composed for him by a New Orleans District Attorney. Perusing straightforwardly from this content Commissioner Anslinger told the Congressmen at the hearings, Marihuana is an addictive medication which creates in its user’s craziness, guiltiness, and passing. That was the Commissioner’s splendidly canny government declaration to help the cannabis disallowance. The second assortments of declaration to affirm at this congressional hearing were modern representatives. The first of these representatives was, in all honesty, a man speaking to the rope business. This industry agent affirmed that it was less expensive to import from the Far East the hemp expected to make ropes and along these lines the United States not, at this point expected to develop any more hemp to make rope. After five years, in 1942, the United States was cut off from its wellsprings of hemp in the Far East and, since we required a great deal of hemp to furnish our boats with rope for World War II, the Federal Government went into the matter of developing hemp on enormous ranches all through the Midwest and the South. The paint and varnish representatives didn’t appear to mind either what direction. The main mechanical representative who protested the Marij uana Tax Act at all was the birdseed agent who sang the commendations of hemp seeds for the birds’ coats. In view of this complaint the birdseed business got an exclusion from the Marijuana Tax Act for denatured seeds. â€Å"The third assortment of declaration was two agents of the clinical field. The primary declaration originated from a pharmacologist who guaranteed that he had infused the dynamic fixing in marihuana into the cerebrums of 300 pooches, two of which kicked the bucket. When inquired as to whether he pick hounds for the closeness of their responses to that of people the appropriate response of the Pharmacologist was, I wouldnt know, I am not a canine therapist. The dynamic fixing in cannabis was first combined in a research center in Holland after World War II in this manner it is obscure right up 'til the present time what this pharmacologist infused into the canines. The second declaration in the interest of the clinical field originated from the Chief Counsel to the American Medical Association, Dr. William C. Woodward. Dr. Woodward was the consultation to affirm in li ne with the American Medical Association. His definite statement to the congressmen was, The American Medical Association is aware of no proof that marihuana is a hazardous medication. to which one of the Congressmen stated, Doctor, on the off chance that you cannot say something great regarding what we are attempting to do, why dont you return home? Keep in mind, this declaration originated from the Chief Counsel of the regarded American Medical Association. It ought to be nothing unexpected that the bill passed. The demonstration didn't itself condemn the ownership or use of weed however rather required a duty of roughly one dollar on any individual who managed economically in weed. The punishment arrangements for violators of the best possible systems could bring about a fine of up to $2000 and five years detainment. The planned outcome and without a doubt, the aftereffect of the 1937 Marihuana Tax Act was to adequately make it unreasonably hazardous for anybody to bargain in the substance. During the war years the Bureau decided to focus on sedatives and surrendered duty regarding most weed law authorization to the states. In the post-war years, in any case, there was seen as a critical increment in opiate medicate misuse and the general population started to be worried about the spread of opiate dependence, especially among youthful people. Congressional excitement was stirred by the statement that the utilization of marihuana unavoidably prompted the utilization of these harder medications, especially heroin. In 1951 Congress passed the Boggs Act, expanding punishments for all medication violators. It was as of now, without precedent for government tranquilize enactment, that weed and the opiate drugs were lumped together, since the Act gave uniform punishments to the Narcotic Drugs Import and Export Act Boggs Act, in the same place. what's more, the Marihuana Tax Act. The states followed the government lead. At that point, in 1956, Congress passed the Narcotic Control Act, raising the punishments even more. By and by the individual states stuck to this same pattern. The current Controlled Substances Act (CSA), Title II of the Comprehensive Drug Abuse Prevention and Control Act of 1970 is a combination of various past laws directing the assembling and circulation of opiates, energizers, depressants, psychedelic drugs, anabolic steroids, and synthetic concoctions utilized in the illegal creation of controlled substances. The CSA puts all substances that are directed under existing government law into one of five calendars. This position depends on the substances doctor

Goals for the future free essay sample

Over the Corse of my secondary school year I have had a wide range of objectives yet the fundamental objective that I’m despite everything working at is to keep up on target with my work. I accept that this objective has helped me a ton on the grounds that with this objective I’m ready to accomplish more than a certain something. I’m ready to initially recognize what I have turned in and what work I need to turn in still. With this objective I additionally realize how to show my educators in the event that my work is lost that I turned in so I can get my focuses. At the point when I move on from secondary school I need to be in the clinical field like an enlisted nurture and with this objective I realize that I will have the option to arrive at my profession objective. I likewise feel that with this objective it will help me not exclusively to move on from secondary school yet in addition from school and go with me toss out my profession as an enlisted nurture. We will compose a custom article test on Objectives for what's to come or on the other hand any comparative point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page I can utilize this objective to be on my work and realize what patients I have helped and furthermore have the option to comprehend what tolerant I despite everything need to help. As should be obvious I take a gander at my objectives as a framework, a framework that rotates around me and my life. One objective can make for my entire life extremely simple. I will have the option to take testing courses and still have the option to pass them. I will likewise attend a university and utilize my objective to do well in school and not get captured behind on time. Also, last I will have the option to graduate school and go to the vocation that I need and utilize that equivalent objective to be extraordinary at what I love to do which is to connect with the patients and have the option to make their terrible visit a pleasant remain to ensure they disregard the medical issues they may have. On the off chance that I could give everybody one tip it is make one objective that works for you and your life that you can remain with you for quite a while that you can utilize and re-use.

6 Best Ways to Cope With the Fear of Traveling

6 Best Ways to Cope With the Fear of Traveling More in Phobias Types Causes Symptoms and Diagnosis Treatment The fear of traveling is known as hodophobia. The phobia manifests itself in numerous ways, from hesitancy to travel to new places to a near-inability to leave the home. Some people are afraid only of specific methods of transportation, such as planes or trains, while others fear being a passenger on all types of trips. Symptoms of Hodophobia Like all phobias, hodophobia often causes physical symptoms, such as shaking, sweating, or crying. You may also experience  gastrointestinal distress  and  headaches. Hodophobia often makes it difficult to perform the necessary tasks involved in a trip. You might find it tough to navigate the airport or cruise terminal, deal with checking your luggage, follow security procedures, and wait patiently in the event of a delay. You might become confused when checking into a hotel room, reading a map, or deciding where to eat. Tips for Coping With a Fear of Traveling Although it is best to consult with a mental health professional for any phobia, many people find that planning and organization can help combat mild symptoms of hodophobia. Plan Your Route: If you are driving to your destination, sit down with a map and plan how far you will travel each day. Make hotel reservations and note the locations of nearby restaurants. If you are traveling by public carrier, such as a ship or a plane, confirm your bookings a few days before you leave. Allow plenty of time to arrive early and make a backup plan in case of delays. Learn What to Expect: Search the Internet for information on your hotel. Look at deck plans for your cruise ship or seating charts for your plane or train. Learn where important facilities and amenities are located. Familiarize yourself with security procedures, and be sure not to pack anything that is prohibited. Visualize: In your minds eye, picture yourself walking through all the major steps in your journey. Watch yourself stroll through the airport, sit at your gate, and board the plane. Imagine yourself effortlessly negotiating city traffic and finding the perfect parking spot. Visualizing success builds confidence and reduces stress. Rest and Hydrate: Get plenty of sleep in the days leading up to your trip. Carry water throughout your journey along with a few salty snacks. Exhaustion and dehydration make it more difficult to face challenges. Avoid Alcohol and Drugs: Although it is tempting to take a sleeping pill or have a few glasses of wine and sleep through your trip, self-medicating can actually make you feel worse. Do not take anything without checking with your physician, and pay close attention to any special instructions the doctor provides. Take a Friend: If possible, avoid traveling alone. A companion can help you stay calm and handle  details such as checking bags or hailing a taxi. A friend may also run interference if you need time alone to calm down. Phobias Related to Hodophobia Hodophobia is sometimes confused with agoraphobia, but there are important differences. In agoraphobia, the specific fear is of being trapped during a panic attack. In hodophobia, the specific fear is of the travel itself. The difference is subtle and may be difficult to recognize. Hodophobia is often linked to  a variety of other disorders. Fears of flying, cruise ships, trains, and driving are sometimes at the heart of hodophobia. Claustrophobia, risk aversion, the fear of authority, and even performance anxiety sometimes play a role in this fear.

Facts About The Human Brain - 1247 Words

Psychologists are constantly researching the what, when, why, and how of various behaviors of people. One of the more popular topics in this field is memory and the different components involved in false memory in humans. A false memory occurs when a person recalls an event that never happened, or remembers an event differently from the way it happened. For the most part, our brain is a reliable source, but it does contain errors and it is easily tricked. There have been times where I have locked my car, walked into class, and forgot whether I locked my car or not within about a five minute time span. The human brain is complex and highly compartmentalized. Information is consistently getting filtered and filed away into different sections†¦show more content†¦Researchers studied whether illusory information could produce an error on a test when participants already knew the information. The participants read two short stories involving errors with common knowledge such as t he largest ocean being the Atlantic Ocean, when it is really the Pacific Ocean. After solving puzzles for five minutes, participants were to recognize the errors that conflicted with their prior knowledge. The researchers discovered that one exposure to false information in the stories caused participants to miss the correct answers on their final test. Knowledge neglect—having correct information stored in memory, but failing to retrieve it when necessary—was the root cause for this misinformation effect (Fazio, Barber, Rajaram, Ornstein, Marsh, 2013). False memories may be caused by a similar misinformation effect where people may be under certain physiological conditions, and are unable to retrieve a memory. Physiological conditions can alter the way memory works. If a person is stressed, depressed, ecstatic, angry, anxious, or nervous the brain becomes vulnerable to false memories. A study was conducted to study variables such as imagery, stress, and anxiety that influence the creation of false memories. Participants were shown fifty slides of pictures and words; keeping a mental note of animate and inanimate objects. Following this procedure, participants were to

Persuasion, The, And Free Choice Essay - 2147 Words

Persuasion has been around as long as anyone could remember, from persuasion in the Aristotle era to present-day persuasion, it has been defined in many ways. There are many common themes that are associated with these different definitions. Activity/process, attempt to induce change, change in beliefs, attitudes, or behaviors, transmission, and free choice is a few of the common themes presented throughout time. (Perloff, 1933) The art of persuasion has always been a part of society, through many techniques people have now been able to persuade others. Techniques such as attention-getting, confidence building, desire, urgency stressing, and response seeking are how society gets persuaded. These techniques are used in print/digital advertising, TV commercials, politics, etc. This is important to know, due to the fact that some persuaders are just using techniques to build sales, con their way into something, or simply getting the people to give into their beliefs. Therefore, people could be believing something that isn’t actually doing what they claim it does. Recently, the use of persuasive tactics has been very blunt in politics, due to the 2016 Election. Both sides (Republican and Democrat) were using techniques in which connected with the public, thus making this election very nerve wrecking. Other industries who are very dominant in persuasion is the fashion industry due to women being more susceptible to advertising in which body and the social image is the keyShow MoreRelatedThe Theory Of Self Thinking935 Words   |  4 PagesTill death, humans face the uncertainty to their actions every day but through free will, mankind is able to hypothesize on the metaphysics of the choices made and if they are determined by factors that are not of hum an control. Conceptual thinkers that practice Philosophy, the study of conscious thinking and deducting from experience, and metaphysics, the study of existence, beliefs, and reality outside a human perception, can bring to light some of life s most complex questions per perceiver.Read MoreHow Do We Make Our Choices?954 Words   |  4 Pages Everyday we are faced with choices. Life is full of them. But we should be happy because it is a good thing to have the freedom to make our own choices. But with so many options, how do we make our choices? For example, with television commercials, advertisers need to be very smart and creative with how they endorse their product because seconds count. Sometimes we are not even fully listening to what the commercial is about, but there is something that sticks in our minds to influence us to actRead MoreMarketing Analysis : Food Inc.1637 Words   |  7 Pagesproducts. You would think as a consumer that you have a multitude of choices to choo se from, but that just is not the case. In Food Inc. it is mentioned that there are an average of 47,000 different products in a grocery store, but really that is just an illusion. In actuality those products are made up of just a couple companies and a few major crops. So what this means for the consumer, is you really don’t have a choice when it comes to what you purchase. The variety the consumer thinks theyRead MorePersuasion Is Morally Justified? Essay1665 Words   |  7 PagesPersuasion and force are the means used to shape a just society since they are the ways of getting people, individually or collectively, to accept an idea or perform an action. A just society, or rather one where justice prevails, is given great consideration and thought to ensure that all human beings get to live a happy and fulfilled life. To clarify, persuasion is the method in which someone is requested or asked to consider performing an action or accepting an idea using their personal rea soningRead MoreThe Challenge As A Progressive Perspective1446 Words   |  6 Pagesvision. I think the residents of the town where an industry has polluted their lake need to invent a device that pumps pollution through a filter while harnessing the energy of that water being pumped through a filter to power their town; and provide free electricity to the residence. That is an example that I think would become a persuasive precedent for other towns. If people are simply persuaded to get it done and accomplished-the possibility would not die waiting for the resolution of the debateRead MoreUse Of Persuasion And Priming Of An Idealistic World1576 Words   |  7 Pagesinformation that they receive through various venues does not persuade them as much as it simply affirms their position. Campaigns can function in two major ways in terms of giving voters information: persuasion and priming. Yet, it can be argued that rather than campaigns having the effect of persuasion, in which the campaigns change the voters’ minds, they have more of an impact through priming as they â€Å"shape public opinion by making certain issues or considerations salient to voters† to a certainRead MorePrinciples Of Influence And The Psychology Of Persuasion1045 Words   |  5 PagesPsychology of Persuasion Have you ever pondered on why you buy the useless odds and ends sitting in your junk drawer? What made you purchase the tread climber that you collects dust in the corner of your living room? Why did you get the Instyler when your straightening or curling iron works just as well? Why do you acquisition the name brand cereal instead of the cheaper alternative? Dr. Robert Cialdini provides an explanation in his book Influence: The Psychology of Persuasion. Cialdini listsRead MoreEssay on What Is Really Behind Advertisement1259 Words   |  6 PagesMany people are in the debate whether companies use persuasion or manipulation in their advertisements to get people to buy a certain product. In the Innocent ones advertisement the â€Å"Stop the Abuse† organization shows a picture of a sad, abused little boy. The advertisement only shows half of his face, but the color in his face has been lightened so it has a gray tint. To the right, where the other half of his face should be, there is a stop sign. The stop sign is bright red, and below the stop signRead MorePersuasion Is Something That Affects Us Just As People Who Live1212 Words   |  5 Pages Persuasion is something that affects us just as people who live in the United States. Whether it be through sales, or even one of our friends trying to get us to do them a favor, we see it all the time in our everyday lives. There are actually seven different ways that we are persuaded; reciprocation, social proof, liking, paradox of choice, scarcity, authority, and fun theory. Since there are so many, I am just going to explain a few. Reciprocation, social proof, and authority are the most fascinatingRead More Approach to Persuasion Essay example1346 Words   |  6 Pagesentreaty is an act of persuasion. An individual is regularly confronted by persuasion throughout their everyday life. It takes place in various situations that are categorized in three sections, the appeal to emotion, the appeal to reason, and the appeal to one’s character. Furthermore, this leads to an influential aspect. It is from one’s characteristic to be influenced by persuasion, thus, to be overlooked by outside sources. This is not only found as a human speaks, but persuasion is the aim of advertisements

Corporate Social Responsibility in Banks Free Essays

string(27) " has not yet put into law\." Corporate Social Responsibility in Banks S. Kavitha[1] Abstract Corporate social responsibility stands for business contribution to sustainable development and covers company’s active participation in different fields, human rights, human resources, relations with clients, suppliers, and other stake holders, corporate governance, environment and contribution to community and society. The social responsible attitude is integral part of the identity of financial institutions like banks, and it is one of their distinctive features. We will write a custom essay sample on Corporate Social Responsibility in Banks or any similar topic only for you Order Now The Reserve Bank of India has asked the banks to pay special attention towards integration of social and environmental concerns in their business operations. Many of the newly formed private and foreign banks are aware of the importance of such a step and therefore are having an active CSR department in their banks. This paper is an attempt to explain the concept of corporate social responsibility and the different CSR practices followed by banks in India. Key Words: CSR – Corporate Social Responsibility, Friedman’s View, Carroll’s View, Discretionary Responsibility Corporate Social Responsibility in Banks S. Kavitha[2] Introduction Corporate social responsibility stands for business contribution to sustainable development and covers company’s active participation in different fields, human rights, human resources, relations with clients, suppliers, and other stake holders, corporate governance, environment and contribution to community and society. The concept of social responsibility proposes that a private corporation has responsibilities to society that extend beyond making profit. Social responsibility is the way of life for most business organizations. It enables all such activities ranging from providing safe products and service to giving a portion of company’s profit to welfare organization. The social responsible attitude is integral part of the identity of financial institutions like banks, and it is one of their distinctive features. The Reserve Bank of India has asked the banks to pay special attention towards integration of social and environmental concerns in their business operations. Many of the newly formed private and foreign banks are aware of the importance of such a step and therefore are having an active CSR department in their banks. Concept of Social Responsibility: Corporate social responsibility is the sense of obligation on the part of companies to build social criteria in to their strategic decision-making. The concept implies that when companies evaluate decision from an critical perspective there should be presumption in favor of adopting course of action that enhance the welfare of society at large. The goals selected might be quite specific. To enhance the welfare of communities in which company is based. – To improve the environment – To empower employees to give them a sense of self worth. Different views on social responsibility Friedman’s Traditional View of Business Responsibility Urging a return to a laissez-faire worldwide economy with a minimum of government regulations, Friedman argues against the concept of social re sponsibility. Adam Smith and Milton Friedman, economists, according to them the only responsibility of business is to perform its economic functions efficiently and provide goods and services for society and earn maximum profits. By doing so business performs its economic functions and leaves the social functions to other institutions of society, such as the government. A businessperson who acts responsibly by cutting the price of the firm’s product to prevent inflation or by making expenditures to reduce pollution, or by hiring the hard-core unemployed, according to Friedman, is spending the shareholder’s money for general interest. Even if businessperson has shareholder permission or encouragement to do so, he or she is still acting from motives other than economic, in the long run; it may harm the society the firm is trying to help. Friedman referred o the social responsibility of business as ‘fundamentally subversive doctrine’ and stated that â€Å"There is one and only one social responsibility of business, to use its resources engage in activities designed to increase its profits so long as it stays within the rules of the game, which is to say, engages in open and free competition without deception of fraud. But this view is severely criticized on several grounds. On the other extreme, there is opposite view, which favors the position that it is imperative for businesses to be socially responsible. This is based on the argument that business organizations are a part of society and have to serve primarily societal interests rather than narrow economic objectives such as profit maximization. In doing so they have to deal with social concerns and issues and have to allocate resources for solving social problems. Carroll’s four responsibilities of business. Archie Carroll proposes that the managers of business organizations have four responsibilities Economic Responsibilities Economic responsibilities of a business organization’s management are to produce goods and services of value to society so that the firm can repay for its creditors and shareholders. Legal Responsibilities Legal responsibilities are defined by governments in laws that management is expected to obey. For eg, U. S. business firms are required to hire and promote people based on their credentials rather then to discriminate based on non-job-related characteristics such as race, gender or religion. Ethical Responsibilities Ethical responsibilities of an organization’s management are to ollow the generally held beliefs about behavior in a society. E. g. , Society generally expects firms to work with the employees and the community is planning for layoffs, even though no law may require this. The affected people can get very upset if an organization’s management fails to act according to generally prevailing ethical values. Discretionary Responsibilities Discretionary responsibilities are the purely voluntary obligations a corporation assumes. Examples are philanthropic contributions, training the hard-core unemployed, and providing day care centers. The difference between ethical and discretionary responsibilities is that few people expect an organization to fulfill discretionary responsibilities, whereas many expect an organization to fulfill ethical ones. Carroll lists these four responsibilities in order of priority. Social responsibility includes both ethical and discretionary but not economic and legal responsibilities. A firm can fulfill its ethical responsibilities by taking actions that society tends to value but has not yet put into law. You read "Corporate Social Responsibility in Banks" in category "Papers" When ethical responsibilities are satisfied, a firm can focus on discretionary responsibilities. The discretionary responsibilities of today can become the ethical responsibilities of tomorrow. E. g. , Provision of day care facilities, is moving rapidly from being discretionary to ethical responsibility. Benefits received from being socially responsible 1. Being known as a socially responsible firm may provide a company a competitive advantage. Programs to reduce pollution can actually reduce waste and maximize resource productivity. 2. Their environment concerns may enable them to charge premium prices and gain brand loyalty. (Ben Jerry’s Homemade Inc. ) 3. Their trustworthiness may help them generate enduring relationships with suppliers and distributors without needing to spend a lot of time and money policing contracts. (Maytag) 4. They can attract outstanding employees who prefer working for a responsible firm (Procter Gamble) 5. They are more likely to be welcomed into foreign country (Levi Strauss) 6. They can utilize the goodwill of public officials for support in difficult times (e. . Minnesota supported Dayton-Hudson’s fight to avoid being acquired by Dart Industries of Maryland) 7. They are more likely to attract capital infusions from investors who view reputable companies as desirable long-term investments (Rubbermaid). CSR in India India has been named among the top ten Asian countries who are paying an increasing importance towards corporate social responsibility (CSR) disclosure norms , a survey says. According to social enterprise CSR Asia’s Asian Sustainability Ranking (ASR), India was ranked fourth in the list, which was topped by Australia. The other countries in the list include China (second), Hong Kong (Third), Japan (fifth), Malaysia (sixth), Pakistan (seventh), Philippines (eighth), Singapore (ninth) and Thailand (tenth). The 2009 ASR list was dominated by Australian companies, with eight out of the top ten companies analysed coming from there, followed by India, the survey said. However, the report further said although there are increasing levels of disclosure in the Asian region, it still is generally poor compared with Europe and North America. In India we find surprisingly high levels of disclosure, particularly from large companies with recognised brands such as Tata and Infosys. Leading oil companies (such as ONGC and the Indian Oil Corporation) also have reasonable levels of disclosure,† the report said. CSR initiatives in banks The benefits of CSR for companies include increased profit, customer loyalty, trust, positive brand attitude and combating negative publicity. CSR strategies have been embrace d by the international banking community. 0 Major international private banks have signed the Equator Principles agreement which supports socially responsible development. (Eg of such banks are Citigroup, JPMorgan, Bank of America, ABN Amro, Barclays, HSBC and ING). Research suggests that dissatisfaction is the major reason why customers switch banks this arises mainly because of rising fee. Normally to get more favorable price, customers try to switch banks. Most of the customers have accounts in more than one bank so they find it very easy to compare the services and accordingly they do their transactions. So, customer turnover has become an important issue for the banks. The customer loss may have an adverse effect on bank market share and profit. So if the banks concentrate more on CSR and spent more for this that will create a good image for the banks which in turn will bring many new customers to the banks and also the customer loss can be reduced. RBI guidelines on CSR The Reserve Bank of India is now rooting for environment conservation and fair social practices. The central bank has asked banks to put in place a suitable and appropriate plan of action towards helping the cause of ‘sustainable development’, with the approval of their boards. Spurred on by the worldwide momentum in sustainable development and the initiative being taken on various fronts by different organisations, including all major banks globally, Indian banks have been encouraged to actively look at corporate social responsibility, sustainable development and non-financial reporting. Among banks in India, ABN Amro Bank was the first to put out a ‘sustainability report’ recently. It includes key indicators on the bank and its subsidiaries’ environmental (like paper, water and electricity usage) and social governance performance. Other companies, which issue sustainability reports, include ITC, Tata Tea, Dr Reddy’s and Reliance. Sustainable development essentially refers to the process of maintenance of the quality of environmental and social systems in the pursuit of economic development. Non-financial reporting is basically a system of reporting by organisations on their activities, which includes environmental, social and economic accounting. Best CSR practices in Banks – Some Examples SBI – State Bank of India Apart from the normal banking operations, the Bank, as a responsible and responsive corporate citizen, seeks to reinvest part of its profit in various community welfare projects to improve the quality of life of the poor, neglected, weaker and downtrodden sections of society. In the financial year 2007-08, the Bank made donations aggregating Rs. . 11 crore to various Relief Funds and also to NGOs / Trusts / Societies for their projects with social orientation. In recognition of its contribution to Rural Community Development, the Bank was awarded the prestigious Reader’s Digest Pegasus Corporate Social Responsibilities Award 2007. Infact, it was the only Bank to have received this recognition. Under a new scheme named ‘Adoption of t he Girl Child’ over 8,300 poor girl children have been adopted by various branches throughout the country to meet their personal and educational expenses. This is not merely a financial assistance scheme but offers emotional and psychological support to the ‘adopted girls’ due to the active involvement and care of the SBI Ladies Clubs. From the Research and Development Fund, the Bank has so far extended Rs. 6. 61 crore as research grants to 71 chairs / research projects at various Universities and Academic institutions. For the current year SBI has extended 100000 Sterling Pounds to London School of Economics for establishing an India Observatory and I. G. Patel Chair at their Asia Research Centre in participation with RBI. ICICI Foundation An example for CSR practices by banks is the ICICI foundation. ICICI Bank runs a very active and well known foundation in India but there is no clearly visible link of the ICICI Foundation on the website. ICICI is also very active in its support of government programs to improve the livelihoods of people. ICICI Bank has joined hands with NGOs to reach out to children in ten states helping them have better access to education Standard Chartered Bank The HIV/AIDS pandemic is a global challenge faced by Standard Chartered as a business. In different developing countries HIV has a significant impact and they respond to this programme through Living with HIV programme, , a global policy aimed at protecting basic human rights, promoting the health of their employees and keeping the business costs associated with HIV/AIDS to a minimum. The programme is well established and focuses on the following areas: †¢Raising awareness with their employees through training Educating local people about the prevention and treatment of HIV †¢Strengthening their position as thought leaders in HIV/AIDS †¢Sharing their knowledge with other organisations Standard Chartered, which happens to be one of the country’s largest international banks, is involved in real partnerships with local community organisations, involving active participation of its employees in their community projects. It is the human face of banks. Or what is call ed corporate social responsibility, the new term devised for the social service that companies do with some of their profits. The global community programme of the bank is called ‘Believing in Life’. Part of this is the internal initiative ‘Living with HIV’. An extension of the programme in Africa, it seeks to create awareness about this deadly disease and thus help prevention by educating all its staff across the different countries from where the bank operates. Banks like HDFC, SBI, ICICI, HDFC, Standard Chartered Bank are now active in a host of areas including primary education, women empowerment, rehabilitation of poor, and aged environmental issues Future of CSR The Corporate Social Responsibility has increased in importance around the world. The world becomes a global village in the information technology era. Sharing and accessing of information become very easy. All big companies are expanding their business opportunities all over the world. Simultaneously the CSR activities also expanding speedily where company initiatives started. Now these days every company feels CSR is unavoidable and responsible thing. Moreover companies allocating separate budget and deploying professionals for CSR initiatives. It shows that it is emerging as a powerful thing in social development sector. The Corporate Social Responsibility (CSR) is high on every corporate agenda. Social commitment is an essential part of every company. Corporate social responsibility involves the aspiration to make a positive contribution to the progress of the company and society. If a company initiates CSR wing the company concerned need to work hard consequently on a formal, coherent and transparent policy in this field. Then only the CSR will become a potential area for development of the society. Conclusion The rapid information technology innovations are changing the face of Corporate Social Responsibility. The concept of CSR is still debatable in democratic countries. There is a major criticism in all over the world is corporate companies are utilizing this concept to build their business expansion. Through this concept corporate companies are liaison and lobbying with higher bureaucracy in the government to get permissions/licenses to their companies easily. Many companies are getting tax exemptions by carrying out these social development activities. The increased awareness of CSR has also come about as a result of the United Nations Millennium Development Goals, in which a major goal is the increased contribution of assistance from large organizations, especially Multi-National Corporations, to help alleviate poverty and hunger, and for businesses to be more aware of their impact on society. There is a lot of potential for CSR to help with development in poor countries, especially community-based initiatives. CSR can be very much useful for the financial institutions like banks to get good reputation in the society. Banks should do the CSR activities to the fullest benefit to the society and not just for the sake of doing it. References Sen, S. , Bhattacharya, C. B. , Korshun, D. (2006), â€Å"The role of corporate social responsibility in strengthening multiple stakeholder relationships: a field experiment†, Journal of the Academy of Marketing Science, Vol. 34 pp. 158-66. Bhattacharya, C. B. , Sankar Sen and Daniel Korschun (2008), â€Å"Using Corporate Social Responsibility to Win the War for Talent,† MIT Sloan Management Review, 49 (2), 37-44; â€Å"The Good Company†, The Economist (2005-01-20). Retrieved on 2008-25-07 Financial Express, Wednesday, Oct 28, 2009 at 1541 hrs IST http://www. karmayog. org/csr501to1000/csr501to1000_21878. htm http://www. csbanking. com. au/ http://economictmes. indiatimes. com/News http://www. deccanherald. com/deccanherald/july202004/spt9. asp; http://www. financialexpress. com/fe_full_story. php ———————– [1] S. Kavitha, MBA,MCA. ,MPhil. ,NET. , Asst. Prof, MBA, Vivekanandha Institute of Information Management Studies, Tiruchengode, Namakkal Dt. , – 637 205, Research Scholar, Anna University, Coimbatore Phone:99421-60277, email: kavi_sulur@hotmail. om [2] S. Kavitha, MBA,MCA. ,MPhil. ,NET. , Asst. Prof, MBA, Vivekanandha Institute of Information Management Studies, Tiruchengode, Namakkal Dt. , – 637 205, Research Scholar, Anna University, Coimbatore Phone:99421-60277, email: kavi_sulur@hotmail. com ———————– Economic Le gal Ethical Discretionary (Must do) (Have to do) (Should do) (Might do) Social responsibilities How to cite Corporate Social Responsibility in Banks, Papers

The Raven Essays (757 words) - Literature, Fiction,

The Raven Few American authors have obtained the level of popularity that Edgar Allen Poe has risen to. This popularity and his trademark macabre writing style have made some of his literary works such as The Raven a long-time classic in literature. This work in particular, exhibits some characteristics of folklore. Folklore has long been associated with oral passage, custom-related themes and unknown authors; however, I believe that there are exceptions to the typical definition and that almost all literary works, old and new, have at least a trace element of folklore contained within them. The Raven is a poem that, which at first glance depicts a man reading a book (about forgotten lore) in his bedroom late at night that seems to be on the edge of sanity. After a series of tappings at his bedroom door he later finds a bird perched above his door. He asks the bird several questions, all of which are answered with, nevermore. After reading the poem carefully it is apparent that the man is mourning over his beloved Lenore. The man believes the raven will end his sorrow, respite and nepenthe from thy memories of Lenore. (Nepenthe is a reference from The Odyssey of a drug that prevents grief) In the end the bird ends up robbing the man of his hope, And my soul from out that shadow that lies floating on the floor shall be lifted ? nevermore! There are several superstitious references throughout the poem, the first and most obvious is the raven. The raven can also be classified as a myth or legend - the taker of souls and deliverer of death. The raven has long been associated with both evil and death. Why would Poe choose a raven as the messenger of nevermore? I believe the bird was chosen because of its ability to fly and ascend into the heavens and its legendary status as a soul taker. Poe writes, And the lamp-light o'er him streaming throws his shadow on the floor; And my soul out of that shadow that lies floating on the floor; Shall be lifted - nevermore. There is an old superstition that anyone who falls under a raven's shadow will have his soul taken from him. It is that superstition which Poe uses to doom the man in his bedroom. The man will forever dwell in misery and lost hope. The raven is not the only mythological reference throughout the poem. Poe makes a reference to Pallas, which is another name for the Greek goddess of warfare Athena. Poe writes, Perched upon a bust of Pallas just above my chamber door - perched, and sat, and nothing more. The image of the raven perched on the goddess of war fills the mind with images of violence, loss of hope, doom, and insanity, which seems to be part of the theme in the poem. There is another reference made to a mythological character, Pluto. Pluto, according to legend, is the god of the underworld or Hell. The man believes that the raven wanders from the Plutonian night's shore. This further perpetuates the underling theme of darkness and doom. Color is a symbolic part of the poem. There are several references made to the color black, which is tied customarily to funeral attire, evil, death, and the over-all fear of the night. There is one particular reference made to a dirge, which implants dark images in the reader's mind. The black raven, which is part of the evil and dark motif in the poem, robs the man of his soul on a late bleak December night. Late bleak December is synonymous with frigid cold, pain, depression, and an overall lack of color. This (late bleak December) is a description of the inhospitable climate in which the misery associated with the raven thrives. The use of color is powerful throughout the poem and could lead to a tremendous amount of interpretation. The Raven incorporates myths, legends, superstitions, and a motif making it one of Poe's most interesting pieces. The poem is written in a way that leaves the ending up to the interpretation of the reader. Does the man die or does he go insane? My personal interpretation is that the man

Old Yeller essays

Old Yeller essays Responsibility is someone who makes decisions is mature and reliable. Responsibility is shown all through Fred Gipsons novel Old Yeller about a family living in the dangerous wilderness in 1860. The young hard working Travis, his loving mother and the loyal dog Old Yeller all show responsibility. Travis has many responsibilities when his father left for the cattle drive and he must work hard to take care of his family. Papa's chores weren't easy. Marking their hogs was a lot of hard work. Old Yeller and Travis work together to mark all thirty hogs. The job gets dangerous when the two get hurt badly from the mad hogs. In addition to marking the hogs Travis also had to supply food to his family. Killing a deer on the run Travis feels proud and important supplying food to his family. Above all Travis had to keep the varmints out of the corn patch. Again Travis and Old Yeller work together staying up at all hours of the night fighting off the varmints in the corn patch. Travis working hard and his responsibility was not enough for the family. Mama also had to work hard for the familys survival. Hard work was a big part of the familys survival but the family also needed loving care supplied by Mama. Mama showed her loving care by keeping her family well fed. When Bud Sanderson comes to claim Old Yeller Mama makes a delicious meal of venison, cornbread, stewed squirrel and fried catfish in trade for Old Yeller. Another way Mama shows her loving care is when she takes care of Travis and Old Yeller when the two are hurt from the hogs. Mama uses her cleverness to sew up Old Yeller using a long hair from their mule's tail. For the next week she waits on them hand and foot doing all their chores. Once more Mama shows her loving care when Old Yeller becomes ill and must be shot died out of his misery. Travis is in shock when he learns he must shot his dog. Mama realizes the pain he must fell and offers to do it for him. Although...

Tips to Increase Parental Involvement in Education

Tips to Increase Parental Involvement in Education True school reform will always begin with an increase in parental involvement in education. It has been proven time and time again that parents who invest time and place value on their child’s education will have children who are more successful in school. Naturally there are always exceptions, but teaching your child to value education cannot help but have a positive impact on their education. Schools understand the value that involved parents bring and most are willing to take the necessary steps to help boost parental involvement.   This naturally takes time. It should begin in elementary schools where parental involvement is naturally better. Those teachers must build relationships with parents and have conversations about the importance of maintaining a high level of involvement even through high school. School administrators and teachers are continuously frustrated in an age where parental involvement increasingly seems to be on the decline. Part of this frustration lays in the fact that society often places sole blame on the teachers when in truth there is a natural handicap if parents are not doing their part. There is also no denying that each individual school is affected by parental involvement at varying levels. Schools with more parental involvement are almost always the higher-performing schools when it comes to standardized testing. The question is how do schools increase parental involvement? The reality is that many schools are never going to have 100% parental involvement. However, there are strategies that you can implement to increase parental involvement significantly. Improving parental involvement in your school will make teachers’ jobs easier and improve student performance overall. Education Increasing parental involvement begins with having the capacity to educate parents on the ins and outs of how to be involved and why it is important. The sad reality is that many parents simply do not know how to be truly involved with their child’s education because their parents were not involved with their education. It is essential to have educational programs for parents that offer them tips and suggestions explaining how they can get involved. These programs must also focus on the benefits of increased involvement. Getting parents to attend these training opportunities can be challenging, but many parents will attend if you offer food, incentives, or door prizes. Communication There are many more avenues available to communicate because of technology (email, text, social media, etc.) than what there were just a few years ago. Communicating with parents on a continual basis is a key ingredient to increasing parental involvement. If a parent isn’t going to take the time to keep track of their child, then the teacher should make every effort to inform those parents of their child’s progress. There is a chance that the parent will just ignore or tune these communications out, but more times than not the message will be received, and their level of communication and involvement will improve. This is also a way to build trust with parents ultimately making a teacher’s job easier. Volunteer Programs Many parents simply believe that they have minimal responsibilities when it comes to their child’s education. Instead, they believe that it is the primary responsibility of the school and of the teacher. Getting these parents to spend a little time in your classroom is a fantastic way to change their mindset on this. While this approach will not work for everyone everywhere, it can be an effective tool to increase parental involvement in many cases. The idea is that you recruit a parent who is minimally involved in their child’s education to come up and read a story to the class. You immediately invite them back again to lead something like an art activity or anything in which they are comfortable. Many parents will find that they enjoy this type of interaction, and their children will love it, particularly those in early elementary school. Continue to involve that parent and give them more responsibility each time. Pretty soon they will find themselves valuing their child’s education more as they become more invested in the process. Open House/Game Night Having periodic open house or game nights is an excellent way to get parents involved with their child’s education. Don’t expect everyone to attend, but make these events dynamic events that everyone enjoys and talks about. This will lead to increased interest and eventually greater participation. The key is to have meaningful learning activities that force parent and child to interact with each other throughout the night. Again offering food, incentives, and door prizes will create a bigger draw. These events take a lot of planning and effort to do them right, but they can be powerful tools for building relationships, learning, and increasing involvement. Home Activities Home activities can have some effect in increasing parental involvement. The idea is to send home activity packs periodically throughout the year that requires the parents and child to sit down and do together. These activities should be short, engaging, and dynamic. They should be easy to conduct and contain all materials needed to complete the activity. Science activities are traditionally the best and easiest activities to send home. Unfortunately, you cannot expect all parents to complete the activities with their child, but you hope that the majority of them will.

The Cold War and the Color Line Assignment Example | Topics and Well Written Essays - 1000 words

The Cold War and the Color Line - Assignment Example International situation in the late 1950s - early 1960s turned domestic discrimination into a literally vital issue that might affect the future of the whole world. World War II triggered the anti-colonial movement in Asia and Africa, and the balance of powers in the world - given approximate parity between the communist and capitalist blocks - depended upon what form of political establishment those new countries would choose. And again, in the 1950s several politicians tried to draw the attention of the federal government to the link between discriminatory domestic policies of racial segregation and failure of the American efforts to extend political influence over new Asian and African states. In 1952, Chester Bowles, U.S. Ambassador to India, pronounced a speech at Yale University in which he clearly specified the causes of repeated failures in those regions: "A year, or even a week in Asia is enough to convince any perceptive American that the colored peoples of Asia and Africa, who total two-thirds of the world's population, seldom think about the United States without considering the limitations under which our 13 million Negroes are living" (Dudziak, 2000: 77). Being put on the verge of losing its international prestige the United States was forced to take serious efforts to improve the situation. The international pressure was accompanied by constantly growing domestic tension: throughout the 1950s black population of the country expressed increasing ability to organize and oppose segregationist laws (Borstelmann, 2002). Thus, in December 1955, Rosa Parks, an African American woman refused to give up her seat in the bus to a White man in Montgomery, Alabama. The incident resulted in a one-day boycott against segregation on Public transportation and led to the emergence of the Montgomery Improvement Association headed by a young minister from Dexter Avenue Baptist Church, Martin King. After a year of struggle and numerous arrests, the Supreme Court outlawed segregationist laws of Alabama: the name of Martin Luther King became known all over the world. Leaders of the emerging African American civil rights movement met at the beginning of 1957 and established the Southern Christian Leadership Conference (SCLC). This organization led by King played a critically important role in the development of the civil rights movement of the 1960s. The black suffrage movement spread across the South where African Americans were in the majority but deprived of major political rights. Despite strong resistance of the white politicians, the Congress responded to the suffrage movement by passing the Civil Rights Act in 1957. The Act made it a federal crime to interfere with a citizen's right to vote or be elected and established the Civil Rights Commission to investigate violations of the law. Another Act passed in 1960 banned interfering with citizen's right to vote (Nowak and Rotunda, 1995). Gradually, black civil rights movement grew more organized and the civil rights struggle made a significant turn: while in the 1950s civil rights actions, such as Montgomery boycott, were spontaneous, the 1960s saw a series of well-organized actions.  

The Discovery of the Structure of DNA Essay Example | Topics and Well Written Essays - 3000 words

The Discovery of the Structure of DNA - Essay Example DNA consists of two strands, each composed of certain sugars and phosphates. The two strands wind around each other in a spiral, much like the two sides of the ladder wind around each other. Linking the two strands together are certain chemical elements called amines or bases arranged in a particular pattern. The rungs of the rubber ladder would be like these chemical links," (Ciccarelli p.252). An understanding of DNA is a fundamental necessity in understanding what it is that makes us who we are. Not the acts which we commit, but really who were imbedded in the core of ourselves. Ultimately, the genetic design of us as human beings is what truly the history book is as it comes to humans and what makes them who they are. Structural DNA is described as, "Some regions of chromosomes remain highly condensed, tightly coiled, and untranscribed throughout the cell cycle. Called constitutive heterochromatin, these portions tend to be localized around the centromere, or located near the ends of the chromosome, at the telomeres," (Johnson p.387). After Rosalind Franklin's use of x-ray technology as it came to DNA, the world would be introduced to two gentlemen by the names of James Watson and Francis Crick. "Learning informally of Franklin's results before they were published in 1953, James Watson and Francis Crick, two young investigators at Cambridge University, quickly worked out a likely structure for the DNA molecule (figure 14.10), which we now know was substantially correct. They analyzed the problem deductively, first building models of the nucleotides, and then trying to assemble the nucleotides into a molecule that matched what was known about the structure of DNA. They tried various possibilities before they finally hit on the idea that the molecule might be a simple double helix, with the bases of two strands pointed inward towards each other, forming base-pairs," Elaborating further that, "In their model, base pairs always consist of purines, which are large, pointing toward pyrimidines, which are small, keeping the diameter of the molecule a constant 2 nanometers. Because the hydrogen bonds can form between the bases in a base-pair, the double helix is stabilized as a duplex DNA molecule composed of two antiparallel strands, one chain running 3' to 5' and the other 5' to 3'. The base pairs are planar (flat) and stack 0.34 nm apart as a result of hydrophobic interactions, contributing to the overall stability of the molecule," (Johnson p.287). "The Watson-Crick model explained why Chargaff had obtained the results he had: in a double helix, adenine forms two hydrogen bonds with thymine, but it will not form hydrogen bonds properly with cytosine. Similarly, guanine forms three hydrogen bonds properly with thymine. Consequently, adenine and thymine will always occur in the same proportions in any DNA molecule, as will guanine and cytosine, because of this base-pairing," (Johnson p.287). Just as any scientist needs to do in order to prove their theory; Crick and Watson set out to do just that. "In late February of 1953, Crick and Watson built a model out of tin established the general structure of DNA. This structure explained all the known chemical properties of DNA, and it opened the door to understanding its biological functions. There have been minor amendments to that first published structure, but its

Analysis of Shelleys Ode To the West Wind :: Ode to the West Wind Essays

Analysis of Shelley's Ode To the West Wind In "Ode to the West Wind," Percy Bysshe Shelley tries to gain transcendence, for he shows that his thoughts, like the "winged seeds" (7) are trapped. The West Wind acts as a driving force for change and rejuvenation in the human and natural world. Shelley views winter not just as last phase of vegetation but as the last phase of life in the individual, the imagination, civilization and religion. Being set in Autumn, Shelley observes the changing of the weather and its effects on the internal and external environment. By examining this poem, the reader will see that Shelley can only reach his sublime by having the wind carry his "dead thoughts" (63) which through an apocalyptic destruction, will lead to a rejuvenation of the imagination, the individual and the natural world. Shelley begins his poem by addressing the "Wild West Wind" (1). He quickly introduces the theme of death and compares the dead leaves to "ghosts" (3). The imagery of "Pestilence-stricken multitudes" makes the reader aware that Shelley is addressing more than a pile of leaves. His claustrophobic mood becomes evident when he talks of the "wintry bed" (6) and "The winged seeds, where they lie cold and low/ Each like a corpse within its grave, until/ Thine azure sister of the Spring shall blow" (7-9). In the first line, Shelley use the phrase "winged seeds" which presents images of flying and freedom. The only problem is that they lay "cold and low" or unnourished or not elevated. He likens this with a feeling of being trapped. The important word is "seeds" for it shows that even in death, new life will grow out of the "grave." The phrase "winged seeds" also brings images of religions, angels, and/or souls that continue to create new life. Heavenly images are confirmed by his use of the word "azure" which besides meaning sky blue, also is defined, in Webster's Dictionary, as an "unclouded vault of heaven." The word "azure," coupled with the word "Spring," helps show Shelley's view of rejuvenation. The word "Spring" besides being a literary metaphor for rebirth also means to rise up. In line 9, Shelley uses soft sounding phrases to communicate the blowing of the wind. This tercet acts as an introduction and a foreshadow of what is to come later. Shelley goes on to talk of the wind as a "Destroyer and Preserver" which brings to mind religious overtones of different cultures such as Hinduism and Native Indian beliefs. The poem now sees a shift of the clouds which warns of

Complying with International Accounting Standards

Title: Contrast and compare the method and footing upon which Nike Corporation studies on foreign currency deductions in footings of IAS 21 and all other relevant IAS IFAS ordinances. In the event if the company reports harmonizing to international criterions, discourse the deductions in relation to the criterions applied in the Home state of the corporation. Introduction Globally, there are figure of accounting criterions, most of all, two primary accounting criterions are International Accounting Standards implemented by the International Accounting Standards Board ( IASB ) and the Generally Accepted Accounting Practice of the USA, which is implemented by the Financial Accounting Standards Board ( FASB ) . Accounting Standards are set of accounting regulations that govern the manner in how the histories ( fiscal statements ) of a corporation is displayed At an international degree, it is the duty of The International Federation of Accountants ( IFAC ) to regulate accounting organic structures in regard of conformity with accounting criterions. The aim of the federation is to â€Å"develop and heighten world-wide accounting profession with consonant standards†1 and integrated coordination within the profession. Where a concern has an international dimension, it must adhere and follow with the international accounting criterions. In add-on, conformity with IAS will help international concerns and international investors to interpret the relevant accounting information of the internationally trading concern. For illustration, to contrast a Gallic company with an Australian company it is needed for each company to expose their accounting information in an suitably comparable method. DEFINITION OF IAS IAS include a figure of criterions, each criterions trades with assorted accounting issues associating to foreign minutess and other minutess that do non hold a domestic component and therefore necessitate to be regulated at an international degree. International Accounting Standard 21 is used for the prescription of the standard signifier of including foreign currency minutess and foreign operations in the company’s fiscal statement. Additionally, it prescribes the interlingual rendition of fiscal statements into a presentation currency. The troubles underscoring this rule are finding the employment of an exchange rate and the describing the effects of alterations in exchange rates in the fiscal statements. Following are some of the cardinal accounting nomenclature used under IAS 21.8: Functional currency/measurement currencyis the currency of the primary economic environment in the legal residence of company’s operation. Presentation currency is the currency in which fiscal statements are presented. Exchange difference is the difference ensuing from a transition of certain units of a one currency into another currency at a different exchange rate. Foreign operation relates to the activities that are based in another state other than the coverage endeavor this include a subordinate of the parent company, associate, joint venture or a subdivision. The measuring and presentation of fiscal statements under IAS 21 was superseded by IAS 21 ( revised 2003 ) ; this alteration is the effect of the effects of alterations in Foreign Exchange Rates. This was effectual on one-year fiscal periods get downing on or after 1stJanuary 2005. ISA 17 requires that revenue enhancement related issues must be compiled in fiscal histories in conformity with the IAS by exposing assets taken on rentals on the balance sheet 2. Under IAS 29.39 ( B ) and 40 corporations are under duty to place the use of methodological analysis in using IAS 29 as a revelation policy of the accounting criterions 3. ISA 39 is used for the measurement and valuing assets and fiscal liabilities that in foreign currency. ISA 21 concerns the exchange rates in change overing foreign currency fiscal assets and liabilities into national currency by utilizing the end-month exchange currency rate 4. APPLICABILITY OF IAS International Accounting Standards are set of elaborate list of regulations prepared for comptrollers and companies for the conformity in the production of accounting statements. International Accounting Standards Board ( IASB ) under ( SIC 30.7-14 ) permits some endeavors in other states in a hyperinflationary environment like the USA to utilize USA dollar other than utilizing the measurement currency. In the event that a corporation applies this allowance, the corporation must guarantee that impacts of hyperinflation are suitably addressed ( ISA 21.36 ) 5. However, must follow the right process by repeating the local-currency IFRS fiscal statements to the mensurating unit current at the balance sheet day of the month [ IAS29.7-8 ] [ SIC-19.5-9 ] , so, utilizing the year-end exchange rate, to interpret the fiscal statements into the stable currency for all periods presented. SIC 19 articulated that the commissariats for fiscal information must be utile to reflect the pecuniary kernel of the cardinal events and fortunes that are relevant to that company. Furthermore, the use of currency to mensurate points in the fiscal statement must be tailored to supply information sing the company. The measuring of foreign currency points must be treated as foreign currency in the fiscal statement and the construing of fiscal statement. Inevitably, there are no commissariats under the International Accounting Standard 19 for corporation to randomly take to accommodate steps for the turning away of repeating fiscal statements that are treated in the currency of a â€Å"hyperinflationary economy† . Hyperinflationary economic system has the undermentioned component: the accretion of non-economical assets in a stable foreign currency ; the look of well stable foreign currency is known as a financial sum, these being capital goods, rewards and rent. Price index interconnects to pricing, pay of workers and the involvement rates. Under IAS 29.3 ( a ) ( vitamin E ) the cumulative rising prices rate over three old ages will near or transcend 100 % . Finally, the pricing of recognition gross revenues are measured in a manner that compensates for the awaited loss of dickering power during the recognition period. As an illustration, lets assume that a British company as a step of its points in the fiscal statement uses the British lb as an appropriate currency under the IAS 21. In add-on, the company restates the same fiscal statements under the rule of IAS 29, which the fortunes indicate that the British lb is the currency of â€Å"hyperinflationary economy† . On the contrary, the company is non precluded from change overing the fiscal statements to be presented in Gallic francs. AMERICAN STANDARDS The Generally Accepted Accounting Practice ( USA ) is the accounting criterions that are used with the United States of America to regulate USA corporations. These criterions are distinctively different from IAS as â€Å"U.S. accounting criterions have become â€Å"rules-based, † filled with specific inside informations in an effort to turn to as many possible eventualities as possible†6. Subsequent to the execution of the Sarbanes-Oxley Act of 2002 in an effort to turn to the job, required the SEC to analyze the practicableness of a principles-based accounting system. It was concluded that, feasibleness of a principles-based attack could reflect minutess at a true economic substance 7. Within the USA legal power there is a local monopoly for the authorship of fiscal coverage criterions for public companies. The statutory authorization over fiscal coverage criterions is vested in the Securities Exchange Commission ( SEC ) and the authorship criterions are delegated to the Financial Accounting Standards Board ( FASB ) . Most USA based corporation use the Generally Accepted Accounting Practice. In the initial contemplation of criterions, GAAP is principles-based systems that pose troubles, which tend to originate when specific criterions come up for consideration. However, non-adoption of cosmopolitan criterions of accounting have caused great troubles to build the cost and benefits of typical and consonant fiscal coverage to get at efficient solutions. In add-on, this has created farther jobs for users of fiscal information because of the complexness in understanding the fiscal statements of abroad corporations. However, there is concrete grounds that figure of states use the USA accounting criterions as a benchmark to manner criterions appropriate for their ain economic system. It is articulated that the Accounting Standards Board ( IASB ) , the FASB and the SEC are the best patterns in the universe. This is the ground environing USA determination non to accommodate cosmopolitan accounting criterions. In add-on, U.S. permits companies to accommodate to looser By and large Accepted Accounting Principles. In the contrary, the president of the SEC and the FASB and IASB have reached a consensus in 2002 on working together toward a greater convergence between U.S. Generally Accepted Accounting Principles and international accounting criterions. International Standard International Accounting Standards are used in fixing fiscal studies. It was the Lisbon Council of European Union ( EU ) to advance a sole, lasting and liquid fiscal market by the version and enforcement of a individual and united set of fiscal coverage criterions. The intent of the ISA was to set up and continue quality criterions for all individuals who used such fiscal information. The acknowledgment of the heightening globalization made tremendous demands for a better and higher quality international accounting criterions. The European Commission favoured the proposals for IAS and challenged the SEC determination to disapprove the use of ISA in the USA markets. SEC concerns over the possible acceptance of ISA was in regard of the jobs that may originate by the non-correspondence of histories between different corporations may put some companies at a disadvantage with their opposite numbers. CONFLICTING Practices In June 2001, the displaying of trade names and other rational belongings on the balance sheet of USA based corporations was titivated under the USA GAAP ( Generally Accepted Accounting Practice ) . This was the consequence of a proficient differentiation in accounting policies of USA GAAP and IFRS ; the differentiations were in relation to the amortization of good will, negative good will and hedge accounting 8. Although, the overruling benefit of using IFRS is comparable to USA based corporations. Once, the users of accounting information such as investors, stockholders and other corporation faced intensive troubles in trying to construe and understand histories of abroad companies due to the use of diverse pecuniary linguistic communication. But the current accounting policies of IFRS purposes to turn to and help in the determination doing procedure of those who are effected by accounting policies and possible investors. Huge figure of corporation are faced with figure of trouble in regard of taking the right signifier of accounting criterion. Predominantly, big figure of USA companies, autumn into this class ; the ground behind this being that USA has its accounting criterions that are non parallel with the international accounting criterions. This conflicting factor between the two accounting patterns render it incompatible for USA companies like Nike to do commissariats taking to follow with both accounting patterns. However, in accounting pattern this is impracticable and impracticable unless an endeavor compiles two sets of histories that comply with both patterns. To turn to this conflicting domination on many investors and others likewise, USA committee is coming to footings with accepting the demand for high quality fiscal coverage model. As the turning insensitiveness in globalization of companies and for the protection of the activities and involvement of investors, loaners and companies, the Commission is heightening its engagement in a figure of forums to set up a universally accepted fiscal coverage model 9. However, the SEC’s supervising and disposal for the equity of fiscal studies submitted by corporations will go on under the competitory government. At present, non much revelation on societal and environmental issues is required of US companies in contrast to demands emerging in Europe and elsewhere around the universe. However, a former legal research in 1999 by Williams suggested that the SEC coherently has the authorization to necessitate such revelations. The job being that insufficient action has been taken to implement a authorization for societal and environmental revelations by companies in the USA. US companies are neglecting to describe on environmental and societal tendencies and events that possess material impact. Consequent to the findings of a research on non-compliance with revelation regulations ; Sarbanes-Oxley attempted to better the rightness of fiscal studies and ethical criterions of companies † 10. Problems exist in this country because of â€Å"t oo many different criterions, increasing costs of coverage, fright because of Kasky v. Nike, inquiries about materiality, and the fact that confirmation procedures are immature†11. NIKE CORPORATION Nike is one of the top athleticss retails in the universe ; the company’s aim is to make concern with contrast mills that persistently illustrate conformity with Nike’s criterions and that operates in a lawful mode. Nike is the lone company that has created its ain criterions, programmes and activities to place reference and study issues of conformity in contract mills to assist find development. Presently, there are no industry-accepted indexs for mensurating Next’s public presentation. Neither there are any standard coverage conditions in regard of contract mills, which can be by and large accepted. However, Nike has its ain creative activity of mensurating its ain criterions, programmes and activities to place reference and study issues of conformity in contract mills. The concerns over whether Following Corporation complies with any accounting criterions is an unreciprocated inquiry. Another cause of concern is that â€Å"the hearers besides use questionable research methods, of which Nike merely makes the consequences public that do non harm its reputation†12. Over the old ages Nike had been capable to case in relation to its legal duty over the conformity of its providers with local labor Torahs and the accounting patterns that were used to immune its repute. These sorts of allegations will necessarily form on the heads of consumers. Then the â€Å"Nike ‘s success, like that of so many modern companies, is all about keeping trade name values and the value of the brand†13. Fortunately, engineering is at manus to assist companies pull off this hard undertaking. Clearly, unless staff have the necessary preparation and accomplishment non merely to execute their responsibilities aptly but besides in conformity with the company ‘s ethical and concern criterions, good administration and conformity will non be achieved. That applies merely every bit much to providers as it does to the primary trade name proprietor – and it goes right to the bosom of good corporate administration 14. In 2003, Nike adopted the Financial Accounting Standards Board Statement 142 for the appraisal of its Goodwill and other touchable assets 15. In relation to the revelation of sections of an endeavor and related information, Nike has adopted Statement of Financial Accounting Standard No131 ( 16 ) . However, far from over these steps are merely in conformity with the USA GAAP and non with the IAS. NIKE’S Accounting Policy Harmonizing to the accommodations on the fiscal statements of Nike, there were accommodations associating to the transition and interlingual rendition of foreign functional currencies into USA Dollars. This is reflected by the inclusion of the accommodations of foreign currency interlingual renditions and a constituent of accretion of the comprehensive income/losses in shareholders’ equity. It is apparent from Nike’s histories, that the coevals of transactional income and losingss as an effectual facet of accounting of foreign exchange on the recording of assets and liabilities of the company is denominated in a typical currency other than the currency that is applicable for the company are recorded in other disbursals. However, the inside informations of these generational minutess are non recorded in the period of their happening. However, under IAS 29, 26 and 30 it is required to describe the consequence of hyperinflation, which must be restated in footings of the mensurating unit current at the balance sheet day of the month. That the historical cost income statement by and large recognises grosss and disbursals at monetary values current at the dealing day of the month. Nonetheless, IAS provide a degree of flexibleness in following different accounting standards17. Already, Nike was capable to figure of cases because of its falsified information on its histories ensuing from the intervention of labour workers around the universe. The legal proceedings in June 2003 involved allegations that Nike made â€Å"false statements in public dealingss materials† 18. The troubles underscoring for Nike in the adoptability and conformity with a chosen set of accounting criterions is that Nike has operations in the USA as its legal residence of abode ; therefore, Nike is required to adhere to USA GAAP. In other words, the obstruction caused by conformity with USA GAAP means that Nike can non pick to roll up its fiscal studies in conformity with the IAS. Nike represents fiscal statements in USA dollars instead than the measurement currency but it guarantee that the impact of hyperinflation under ISA 21.36 is adequately dealt with in the fiscal statements. This enables Nike to do conformity steps for GAAP and IAS 21. Supervision OF COMPLIANCE WITH ACCOUNTING STANDARDS In the USA, it is the duty of the SEC to oversee corporations on their conformity of the accounting criterions. In the event of unjust coverage, the SEC will go on to raise inquiries with the corporations and their hearers. A corporation will be capable to disciplinary action in the event of a failure to follow with the altered coverage or auditing triggered by the unfairness in describing. In the event of relentless unfairness and non-compliance regardless of the conformity of studies to the adapted set of fiscal criterions, the SEC ( regulator ) will bespeak the incorporators of the accounting criterions to undertake the quandary. Disciplinary action against USA hearers are functioned and segmented among the authorities and self-regulatory administrations both at federal and province degrees. Where a USA corporation adapts International Accounting Standards, SEC has the authorization to necessitate that corporation to obtain an accounting study audited by the hearers who are capable to a regulative government that is acceptable to the SEC. However, if a corporation failed to follow with accounting criterions and have produced deceitful histories misdirecting investors and other history users so the corporation’s comptrollers are capable to condemnable liability. The treatments in 2004 over the Parmalat dirt due to non-compliance with accounting criterions made Accounting Bodies realise that â€Å"fraud knows no national boundaries† Donaldson. Furthermore, he added â€Å"the lesson from Parmalat is a lesson for the demand of cooperation between United States and regulators around the universe that is precisely what we are naming for now† 19. Decision Despite of troubles arise by figure of typical accounting criterions, there are besides advantages behind the devilling frame ; the handiness of different accounting criterions has made gradual and steady betterments in the efficiency of corporate administration and in the apprehension and construing of company histories. However, on the other terminal of the spectrum, there were and presently are underscoring troubles in the use of different accounting criterions. First, there are issues that are cause for concern particularly the issue of retreating corporations to taking to follow accounting criterions from a wide scope of picks instead than modulating on the domestic pattern of accounting criterions and curtailing the adoptability of other criterions. There are typical differences between the accounting criterions at an international degree and USA degree, this renders it intensive for most international companies that wish to hold operation or those that already have operations and those corporation that intend to raise financess in the USA capital market as they are required to adhere to the USA GAAP. This same quandary includes Nike Corporation as it has USA operations. 1Fiscal Reporting Alexander D and Britton A 2002 6Thursdayedt p159 2hypertext transfer protocol: //www.newagebd.com/2005/jan/27/busi.html 3hypertext transfer protocol: //www.pwcglobal.com/Extweb/service.nsf/0/5A7896B9AA1585B785256C76005A20C0? opendocument # nine 4hypertext transfer protocol: //forum.europa.eu.int/irc/dsis/accstat/info/data/en/IAS and ESA95.htm 5hypertext transfer protocol: //www.pwcglobal.com/Extweb/service.nsf/0/5A7896B9AA1585B785256C76005A20C0? opendocument 6hypertext transfer protocol: //www.nysscpa.org/cpajournal/2004/804/essentials/p34.htm 7hypertext transfer protocol: //www.sec.gov/news/studies/soxoffbalancerpt.pdf 8hypertext transfer protocol: //www.bcccc.net/index.cfm? fuseaction=Page.viewPage & A ; pageId=1172 & A ; nodeID=3 & A ; parentID=1170 & A ; grandparentID=885 9hypertext transfer protocol: //www.nysscpa.org/cpajournal/2004/804/essentials/p34.htm 10hypertext transfer protocol: //www.bcccc.net/index.cfm? fuseaction=Page.viewPage & A ; pageId=1172 & A ; nodeID=3 & A ; parentID=1170 & A ; grandparentID=885 11Williams, Cynthia A. 1999. The Securities and Exchange Commission and Corporate Social Transparency. Harvard Law Review, 1197, 1998-1999, 112: 1197-1298. 12hypertext transfer protocol: //forum.europa.eu.int/irc/dsis/accstat/info/data/en/IAS and ESA95.htm 13hypertext transfer protocol: //www.atkisson.com/wavefront/wavefront03.html 14hypertext transfer protocol: //www.cleanclothes.org/companies/nikecase.htm 15hypertext transfer protocol: //www.prnewswire.co.uk/cgi/news/release? id=125570 16hypertext transfer protocol: //biz.yahoo.com/e/050406/nke10-q.html 17hypertext transfer protocol: //forum.europa.eu.int/irc/dsis/accstat/info/data/en/IAS and ESA95.htm 18hypertext transfer protocol: //www.citizenworks.org/news/index.php? id=119 19Meeting in Brussels 2004 Bibliography TEXT BOOK Fiscal Reporting Alexander D and Britton A 2002 6Thursdayedt Financial Times Prentice Hall Williams, Cynthia A. 1999. The Securities and Exchange Commission and Corporate Social Transparency. Harvard Law Review, 1197, 1998-1999, 112: 1197-1298. Web sites hypertext transfer protocol: //www.newagebd.com/2005/jan/27/busi.html hypertext transfer protocol: //www.pwcglobal.com/Extweb/service.nsf/0/5A7896B9AA1585B785256C76005A20C0? opendocument # nine hypertext transfer protocol: //forum.europa.eu.int/irc/dsis/accstat/info/data/en/IAS and ESA95.htm hypertext transfer protocol: //www.pwcglobal.com/Extweb/service.nsf/0/5A7896B9AA1585B785256C76005A20C0? opendocument hypertext transfer protocol: //www.sec.gov/news/studies/soxoffbalancerpt.pdf hypertext transfer protocol: //www.bcccc.net/index.cfm? fuseaction=Page.viewPage & A ; pageId=1172 & A ; nodeID=3 & A ; parentID=1170 & A ; grandparentID=885 hypertext transfer protocol: //www.nysscpa.org/cpajournal/2004/804/essentials/p34.htm hypertext transfer protocol: //forum.europa.eu.int/irc/dsis/accstat/info/data/en/IAS and ESA95.htm hypertext transfer protocol: //www.atkisson.com/wavefront/wavefront03.html hypertext transfer protocol: //www.cleanclothes.org/companies/nikecase.htm hypertext transfer protocol: //www.prnewswire.co.uk/cgi/news/release? id=125570 hypertext transfer protocol: //biz.yahoo.com/e/050406/nke10-q.html hypertext transfer protocol: //www.citizenworks.org/news/index.php? id=119 Meeting in Brussels 2004

A GCSE Biology Case Study on Whether Cannabis Should be...

A Biology Case Study on Whether Cannabis Should be reclassified to a Class B Drug Introduction: In this case study on cannabis, I am going to be exploring whether Cannabis, which is currently a Class C drug, should be reclassified to become a Class B drug. It is commonly thought that if Cannabis was reclassified, it would dissuade drug dealers and users from taking and selling the drug, as if caught with it a longer sentence and heavier fine would be enforced. I will also be discussing how easy it would be for the government to enforce laws about cannabis and how much, the public would be deterred. Gordon Brown is also determined to reclassify cannabis despite warnings from his advisors, who have told him that reclassification wouldn?t†¦show more content†¦The resin, that comes from Cannabis is called Hashish, and consists of mostly glandular trichomes collected from the same plant material. The main active chemical in Cannabis L. Satvia is a compound called ââ€" ³,9 ? tetrahydrocannabinol (delta-9-tetrehydrocannabinol) that is usually referred to as THC. The Human Race has been using cannabis for centuries, but in the 20th century, the number of the population using Cannabis rose dramatically. Scientists today believe that around 4% of adults (in the world) use cannabis every year, and that about 0.6% use cannabis every day. The many forms of Cannabis (3): Sometimes it is relatively hard to tell what is in cannabis, what type of cannabis (i.e. Marijuana, or Hash etc) it is, and whether it has anything else in it, because it comes in many different forms. Hash is a soft dark brown lump of resin from the Cannabis plant, which is the most frequently found form of the drug, in the UK. Grass, also known as weed, looks like tightly packed small dried leaves or herbs, as it comes from the dried leaves from the plant. Another form, which is less commonly used is cannabis oil, which is a dark, sticky, treacle like substance which is sold in small jars. Recently, it was discovered that there are numerous other different forms of Cannabis, that are stronger than usual Grass, which have about two to three times the amount of THC than normal cannabis does. Some of these are ?sinsemilla?, which is a bud of