Cessna Headquarters, Wichita, Kansas Essay

The words â€Å"Cessna Skyhawk† have special meaning for anyone who has ever wanted to learn to fly. At 27 feet long and 8 feet tall, with a 36-foot wingspan, a 140 mph cruising speed, and room for two adults and their luggage, more people have learned to fly with a Cessna Skyhawk than with any other plane in aviation history. In fact, the Cessna Skyhawk is the best-selling plane of all time. Clyde Cessna built his first plane in 1911, and Cessna became a storied name in aviation. Cessna built 750 gliders for the army in World War II, introduced the Skyhawk in 1956, produced the first turbo-charged and cabin-pressurized single-engine planes in the 1960s, delivered its first business jet in the 1970s, topped $1 billion in sales in the 1980s, and then, in one of the worst downturns in the history of aviation business, nearly went out of business over the next decade and a half. Sales of general aviation aircraft, which had topped out at 17,000 planes per year, dropped to 12,000 planes within a year, and over the next decade finally hit rock bottom at 928 planes for the entire industry. During the same time, Cessna’s sales of piston-engine planes, like the Skyhawk, dropped from 8,000 per year to just 600. Cessna was forced to lay off 75 percent of the employees at its piston-engine plane factories (Cessna also makes business jets and larger planes) and eventually stopped making piston-engine planes altogether. However, after the economy improved and the U.S. government approved the General Aviation Revitalization Act (barring product liability lawsuits on any plane over 18 years old), Cessna decided to start building its legendary Skyhawks again.

Mary kay reference sheet

The irony with the youth of today's generation is that even when they become romantically involved with a certain person or a certain project, they eave the abnormal ability to disengage from that entanglement in an instant. II. Preview Statement: The issue our society is suffering from mainline Ill. Preview Statement: In the modern society, one of the major social constrains to this particular issue has to do with liberty-I am going to discuss this ‘V.Preview Statement: [Environmental factors are also a constraint in the development of creating loving and decent adults. Body: [About 85% of speaking time. ] l. Our society is suffering from the condition of anomie, which is a situation in which society doles out very little ethical guidance to individuals, and allows a great amount of self-regulation. A. The recognition of should not go unnoticed. It is important we effectively educate our pupils to appreciate spiritual truth, spiritual fruits, beauty, and each other. 1 .Prevent ion measures should be taken against individuals from becoming underdeveloped and self-centered in their pursuits of selfish desires. 2. These slackers' concept of sex is all about lust and not love, marriage and babies. Our education must prevent individuals from becoming meaningless members who sole purpose is to consume with relentless voracity. . Proper values and education are vital, and students should also be surrounded by the right people as role models. B. Woodrow Wilson sums this up perfectly, â€Å"Friendship is the only cement that will ever hold the world. B. These days, our members of society view liberty as the privilege of not having any outside form of control to limit them. 1 . Landfills are free to go about as they please and act on their impulses. A. Len counterbalancing their behavior against our society, these individuals find a considerable amount of social permissiveness to commit whatever wrongdoing they wish to rationalize as legitimate. . With society mis leading the youth, they are at a disadvantage of understanding the true meaning liberty.Transition: To truly understand good, we must study the concept of virtue. The great philosopher, Aristotle says, â€Å"the true student of politics, too, is thought to have studied virtue above all things, for he wishes to make his fellow citizens good and obedient to the laws† (Aristotle: Ethics). II. As a result, all our choices and decisions should be made with this end result in mind. The way to go about this rule is through making virtue the sole intention in performing our actions. A.Our society has failed to educate our youth that if our decisions are based on self- interest or emotions such as attitudes such as envy, ill will, or hatred, we are indeed lacking liberty. B. This is because if we do not have the ability to practice self-control by choosing to do what's good, we are blinded to the degree that we ourselves are lacking in liberty. Transition: [Review the last point and p review the next. Be sure to use complete sentences. ] Ill. Modern parents work long hours and spend less time with their kids, giving them less room to teach them right from wrong, values, and etc,.A. The parents are more focused on making more and more money in the modern economy. B. The curriculum of education does not place a sufficient amount of importance on artistic activities. C. The system does not spend enough time teaching our children to acquire an ear for a taste in music and poetry. Conclusion: [About 5% of speaking time. ] l. Summary of Main Points: A. The culture of modern society promotes interests aside from going to work and coming back, to simply consume and consume to fill an internally felt psychological emptiness. B.The issue is multifaceted: how to socialize our children to love one another satisfactorily (which encompasses education); how to correctly assess whether an individual is worth pursuing (which is wisdom and sagacity); and lastly how to choose confi dants who will continue to appreciate and care for us even after we have proven to be of no source of personal benefit or entertainment. C. The teaching of love explains that we are not to love the gifts of this world (self- care, companionship, family) for the sake of itself.

Albrecht Durer Biography

Albrecht Durer Biography Essay Durer was a goldsmith, he had come from Germany to Nurembourg in 1455 and married Barbara Holper. Barbaras father was Albrechts master. Albrecht was his fathers third son. He was named Albrecht because of a family tradition which he has been the third representative so far. Albrecht had three brothers named Laszlo, Albrecht, and Ajtos. Albrecht was apprenticed to his father at the age of 13. His father introduced him to the working with metal and the use of tools with laid the ground work for his skill of engraving. He also learned painting from his father at the age of 13. He preferred to draw and paint than to goldsmithing. He painted a self portrait of himself at 13. This self-portrait took the careful and the accurate work of all of the details to some him his artistic talent. In 1486, Albrechts father sent him to learn painting and wood working from Michael Wolgemut. Michael Wolgemut was a spectacular painter and woodcut illustrator. In Michael W. s busy shop Albrecht learned the fundamentals of drawing, painting, and wood cutting. Albrecht also helped Micheal W. make some illustrations for books. Michael W. probably took Albrecht to the Netherlands, Basel, Stratsbourg, and in 1492 to Colmar in Alsace. Albrecht spent so much time with him he called him his second father. His main attraction was to see the master, Martin Schongauer. Who at the time was the leading German graphic artist of the time. On the way there Albrecht found out the master had died. On his arrival Martins brothers showed him prints, drawings, and Schongauers perfect engravings from the masters workshop. The prints, drawings, and engravings had a big influence on Albrechts work. Albrecht then went to Basel to stay with another brother of Schongauer, who conducted a goldsmith workshop there. Basel was the center of graphic production and book publishing at the time. In Basel Albrecht made many contacts and contributed a signed woodcut for the title page of the Letters of St. Jerome. The success he had from this woodcut probably led to another commission in Basel. In the fall of 1493, Albrecht went to Stratsbourg where he continued to work for publishers. In the end of May 1494 Albrecht returned to Nurembourg. In July 7, 1494 the 23 year old painter married Agnes Frey. Agnus was the daughter of a merchant. Not long after his marriage in the fall of 1494 he took his first trip to Italy. This visit enabled him to see his good friend Willard Pirckheimer who introduced Albrecht to humanist thought and classical literature. Albrecht spent most of his time of his first trip in Venice, Italy. There he met Jacopo deBarbari. deBarbari whose figures constructed to geometrical methods and proportions inspired Albrecht to live a lifelong study of theoretical writings. In Venice, Albrecht made drawings of exotic figures, animals, and did nature studies. On the ride home Albrecht made a abundant use of his water colors painting the landscape around the Alps. Albrecht returned to Nurembourg by the summer of 1495. With the return of his trip he produced a large amount of paintings and engravings. Albrecht used the medium of engraving because that reflected his theoretical interests. From about 1500 Albrechts concern for the problems of proportion and perspective increased. This action was probably caused by the fresh contacts with the Italian works and study of Vitruvius. In 1502, after a long period of weakness Albrechts father had died. His fathers death had shaken him up a tremendously. Soon after that Albrecht suffered from depression fits and tormenting dreams. â‚ ¬Ã… ¡ His appetite for work had not been impaired due to his father. READ: The Painting of the Sistine Chapel EssayHe continued to work like nothing had happened. The Adam and Eve painting in 1504 showed a lot of his techniques of engraving and the construction of geometrical methods of male and female figures. The painting Paumgartner Altarpiece shows a proportional emphasis on the view of proportions. Throughout Albrechts career he produced portraits of family, friends and patrons. Albrecht painted 2 important self-portraits called Prado Madrid and Alte Pinakothek, Munich. In 1505, Albrecht drew Crowned Death on a Thin Horse, the plague epidemic inspired this painting. Because of this plague Albrecht immediately departured from Italy in the summer of 1505. At the age of 34 he was fully matured and successful with his career. After Albrecht stopped in Augsburg he went to Venice to develop his painting style. Although many people admired his paintings they said he was not as antique enough. Only Giovanni Bellini commended him of his work. Albrechts highest achievement at the time was Feast of the Rose Garlands, which was ordered by the German merchants in Venice. In this painting he combined the richness of Venetian color and the vast of Italian compositions. Albrecht returned to his home of Nurembourg in February 1507. A long time patron, Frederick the Wise entitled him to paint an altarpiece showing the execution of 10,000 Christians by a Persian king. Albrecht had already made a woodcut of that subject but now he also painted it. For a couple of more years he continued to paint requests for people. Albrecht started a series of wood cuts of The Life of the Virgin. These were a series of legendary stories about the virgin. Albrecht made his wood cuts and figures move easily in the third dimension Albrechts Life of the Virgin series agreed with his growing concern for geometric form. In his figures and wood cuts you can see the perfect work done with a ruler and compass. You can also see his admiration with the Platonic notion of the human figure. Platonic notion is the human body drawn with mathematical formulas. In his painting The Fall of Man Albrecht went through a hard time trying to achieve a geometrical figure of two beings known as man and woman. After many years of practicing geometrical figures Albrecht learned how to paint several strands of hair with just one stroke. Giovanni Bellini, one of Albrechts admirer asked him to make a present of one of his brushes he draws the strands of hair with. Bellini was surprised when he saw the brush. Bellini said that the brissels must be separated or divided to draw several strands of hair at once. Albrecht said that he drew it with a form of symmetry. In 1505, Nurembourg was hit with another plague sending bodies down the street in carts. In that late summer Albrecht left again to go to Venice. Albrecht left his wife behind and his assistants to take care of his shop. This time he did not have enough money to go so he had to borrow from Pirckheimer to make the journey. He traveled in luxury, this time he went with horses and a quantity of baggage that included his portraits he planned to sell. Albrecht sold most of his paintings to Italy. In Venice, Albrecht bought a Italian coat with the money he got from the paintings. He also took some dance lessons at a local school with a fine man he met. Albrecht met many new friends everywhere he went. Albrechts only disappointment of the trip was when he found some gray hairs on his head. Albrecht wrote to Pirckheimer saying to take care of his family and to lend money to his mom if she needed it. He also included to inform him to not make love to his wife. READ: The Buck Stops (and Starts) at Business Schools EssayAlbrecht also told Perckheimer that he is not supposed to take drinks or eat from any of the Venetian painters because they all try to copy his work and they are my enemies. In 1509, Albrecht returned home and was elected as a member of Nurembourgs Grand Council. This was a group of 200 men of wealth who sometimes added to their number fellow citizens who had distinguished themselves in other ways. Albrechts new position did not interfere with his artistic production. Back in his workshop he continued to work on the Fall of Man engraving. This engraving was the picture of Adam and Eve standing with the animals. Albrecht changed his method from geometrical construction to the first pair of human beings. The year 1511 was very extraordinary for Albrecht. In that one year he published all of his greatest woodcut series like The Apocalypse, The Large Passion, and The Life of a Virgin. In 1513, Albrecht was mainly concentrating on engraving. He made a charcoal engraved self-portrait of his mother with a personal, tender message. Albrecht was also busy making a huge woodcut Triumphal Procession and Triumphal Arch. In July 1520, Albrecht and his wife took a trip to the Netherlands to see emperor, Charles V. He also had to find new markets for his work. Albrecht did not have good success in the Netherlands but he did meet fellow artists. Albrecht left within a year and produced a number of portrait engravings in Nurembourg. On April 6, 1528, the 57 year old died. At his death his theoretical treaties were not fully completed. Some of them were already published. According to Albrecht, capturing the beauty of the human body is the most meaningful aim of art. But this cannot be realized without knowledge of proportion and anatomy, and only through geometry can be true beauty be known.

Traning Methods Assignment Example | Topics and Well Written Essays - 500 words

Traning Methods - Assignment Example I will discuss four methods of training in this essay, namely, apprenticeship, simulation, role playing and in-basket method. The apprenticeship training provides workers with comprehensive training both on and off the job in the practical and theoretical aspects of the work required in a highly skilled occupation. A typical apprenticeship program usually requires two years of on-the-job experience and about 180 hours of classroom instruction but this varies depending of the job requirements. Like other on-the-job training methods, its main objective is the development of the skills of the employee. An advantage of this method is that the employee does not have to make major adjustments at work unlike off-the-job trainings. The disadvantage is that employees sometimes find this method stressful because of the fear of damaging an equipment or having large amounts of wastage; thus, resulting to a hindrance to his learning process. Another method of training is the simulation method. Th is method is used for jobs which require operating equipments which are dangerous or too expensive such as the job of a pilot. In this case, simulators of the equipment are designed and set up away from the actual work situation. The advantage of this training method is that the job hazards are removed and opportunities for repeated practice can be done without being too costly for the company.

EFutures Essay Example | Topics and Well Written Essays - 4500 words

EFutures - Essay Example In line with the use of internet, the unbounded system thinking is useful since the internet itself offers different challenges and conception which must be given enough consideration to have a successful outcome. The interpretation is partial simply to the judgment producer awareness additional issues could not be incorporated to be evaluated or assessed. Therefore, this is able to be observed as individual of the breakdown of inductive-consensual technique.   As well, one more difficulty of employing this method of assessment is that, the decision-maker can have a propensity to decide a convinced inspection with no some explanations. In this way, this can outcome to produce larger as well as difficult troubles. This simply involves, that utilize of inductive-consensual will not be flourishing if the judgment producer will not be capable to assemble as greatly confirmations desirable to validate all observations. In this section I will present the detailed analysis of the Podcasting technology through the implementation of the Inductive-Consensual methods of enquiry. Here the main reason to implement these methods of enquiry is the presence of approach that allows us to have a result foundational on a limited set of observations regarding the implementation of Podcasting. By means of Inductive-Consensual methods of enquiry devised observations, simply one wrapping up have to be measured.   In this technique, I will access the data through three techniques: The word podcasting obtains its recognition from Apples iPod, however to produce a podcast or even to listen to one, it is not compulsory to have an iPod, or some portable music player for that play any role. In simple words, Podcasting is a modern and up-to-date sort of online media delivery. You distribute chosen audio files by means of the internet and permit your users to subscribe by means of an RSS feed to repeatedly obtain

How the Black Panthers Essay Example | Topics and Well Written Essays - 750 words

How the Black Panthers - Essay Example The street gangs of the 1960’s were the result of the frustration of black youngsters against whites, who did not welcome them in their neighborhoods. The BPP called upon the black youth to rise in self defense and proclaimed the U.S. government as its enemy. Gangs have been a part of the culture of America ever since the 1800’s but the street gang subculture is constantly evolving, so as to conform to prevailing conditions. The leaders of one of these small street gangs, the Slausons, founded the Los Angeles arm of the Black Panther Party (BPP). Soon the rowdy gang culture was being shaped into an overtly political agenda. In 1969, Carter and Huggins, the leaders of the Los Angeles BPP were killed in a gun battle on the UCLA campus during a face-off with members of the United Slaves, a rival gang. These murders triggered a massive FBI retaliation, which led to the disbanding of the BPP. With the BPP no longer in existence, black youth scoured for newer gangs, and at this point Raymond Washington rallied them together under the banner, Baby Avenues or Baby Cribs. With time, the Cribs evolved into Crips in the local vernacular. Washington recruited a large number of members into his gang and in 1971, formed the Westside Crips by me rging his rival Tookie’s gang with his own. The name Crips stands for â€Å"Continuous Revolution in Progress† and this gang had the fearlessness of the Panthers, combined with their rebellious attitude (Davis, Mike; City of Quartz, PP.293-300). Members of Crips gang identify themselves by wearing blue bandanas. When the Crips began to expand, it led to conflicts with other gangs and during a summer conflict in 1972, between the Crips and Pirus gang, the Crips won. The Pirus and other small gangs of the area came together to form a separate organization called the Bloods, and began to sport red bandanas. Just like the BPP, these gangs were formed to protect black people

Produce a written analysis of learning theory related to planning, Essay

Produce a written analysis of learning theory related to planning, preparation, delivery and asessment of your teaching and learning programmes - Essay Example Our lives could be very complicated if we were unable to learn because it would mean that we would not be adequately available to our society. We would sit as vegetables or empty shells alone in some dark room because we would not know that there was anything else. We would simply sit because there was nothing to show us that there was more to life than what we were doing at that time. Because learning seems to be a complicated situation we as humans have identified that we need to understand what learning is all about and how it affects us and the world around us. We also want to know how it affects people on a global level. Since learning is so important to everything we do it is important to analyze learning theory to see why it relates to how we as teachers cerate learning programs. Early learning theorist had their basis in both education and psychology. Many psychologists studied learning and influenced the field. The first learning theorist that comes to mind is Jean Piaget. Piaget spent his time with very young children and decided that children did not think like adults but that they had their own thought processes that had their own order and logic (Papert, 1999, p. 1). Although he later created his four stages of development his real interest was in epistemology. The theory of knowledge was interesting to him so he studied extensively it from a scientific standpoint (Papert, p. 3). According to Papert, a former student of Piagets: The core of Piaget is his belief that looking carefully at how knowledge develops in children will elucidate the nature of knowledge in general. Whether this has in fact led to deeper understanding remains, like everything about Piaget, controversial. In the past decade Piaget has been vigorously challenged by the current fashion of viewing knowledge as an intrinsic property of the brain. (Papert, p. 3). The Behaviourists and in particular B.F. Skinner

Personality Essay Example | Topics and Well Written Essays - 750 words

Personality - Essay Example Summary of the journal article The article begins with a brief introduction about the process of cognitive development and the changes happened in human brain anatomy and psychology across childhood and adolescence. It illustrates about different areas development process like neuro-anatomical development of the human brain, functional organization of the developing human brain, development of human brain connectivity, performance differences versus maturational differences and cortical organization with learning. Existing neuro-imaging methods and studies give information about cognitive and neural changes underlying human development. But this information is not sufficient for explaining brain structure and function. MRI based anatomical studies highlights various structural changes with development over the period of childhood and adolescence. The study explains various stages of changing in numerical status. Sub serving primary functions like sensory and motor systems come first. Secondly, sequential and parietal connection cortices related with basic language skills and spatial attention maturing appears. Higher order association areas including prefrontal and lateral temporal cortices, language process and sensory motor processor comes in final (Casey et al. 2). The study clearly mentions that structural changes that happened in human brain affect the cognitive development and behavior formation. Association between structural maturation and memory function is identified through the using of neuropsychological measures. The study offers detailed discussion about the functional organization of the developing human brain. It reveals that the development of prefrontal cortex plays an important role in the maturation of higher cognitive abilities. Mature cognition is related with the ability to filter and ignore irrelevant information. The ability to filter unimportant information continues to develop first two decades of a child’s life. Children with a strong response inhibition did not collect the same prefrontal region as those active by adults and they received a subset of same posterior areas. Children with poor response inhibition did not activate that subset of same posterior areas. The significance of tracking cortical changes in human brains over time is most evident in the area of higher research. The study concludes with some notable concepts and viewpoints about the process of maturation and cognitive development. Brain regions associated with more basic and important functions like motor and sensory processes mature first, control of thought and actions followed next. This way of development is paralleled by a change from disperse to more focal recruitment of cortical regions with cognitive development and learning process. The article illustrates cognitive developments and neurological changes happened in human brain. Authors put forward relevant thesis for the paper which facilitates reliability and authenticity. T hey introduces the thesis statement that neurological changes which occurred in human brain affect the cognitive developments and both of them have significant role in development process. The entire paper is developed through analyzing the key words and phrases which mentioned in the thesis statement. The methodology mainly consists of literature review and the paper draws its conclusion from the vast number of literature. Previous studies about MRI-based anatomical researches, MRI- morphometric

Questions Assignment Example | Topics and Well Written Essays - 250 words - 13

Questions - Assignment Example On the other end, Google only managed to keep some of its products popular where the number of clients using their app was used to determine the company’s application store superiority. Compared to Google’s Android operating system, Apple’s application stores are better since users maintain that they are safe for storing data and allow easier access from whichever Web-activated device (Gale Emerging Industry Overviews, 2011). If all brands had a mobile app, it would be great for application store users. However, due to a number of reasons, it is not advisable for all brands to have a mobile app. For one, most people who use apps feel grateful to app developers yet they do not understand that these app developers may be misleading at many times. Actually, when a customer abandons an app after using it once, it turns out that the high download numbers happens to be part of the high churn rate present in the world. This is not good at all and therefore not all brands should have a mobile app (Pak, 2011). In conclusion, some of the success factors that would be substantial for any mobile application include simplicity and planning. In this case, the former means that there will be broad awareness that will enable the manufacturer to understand the needs of a customer (Gale Emerging Industry Overviews, 2011). On the other end, the latter would help the customer be in a position to choose wisely from the many apps out there in the market. Pak, M. (2011). Mobile apps. Retrieved from https://docs.google.com/viewer?a=v&pid=gmail&attid=0.2&thid=13ca3e70377d6688&mt=application/pdf&url=https://mail.google.com/mail/u/0/?ui%3D2%26ik%3D53dcd4b10d%26view%3Datt%26th%3D13ca3e70377d6688%26attid%3D0.2%26disp%3Dsafe%26realattid%3Df_hcr8r0ka1%26zw&sig=AHIEtbRAv_ISfwY3tGnBi-byrPCFoxBIkA on February 4, 2013. Gale Emerging Industry Overviews, (2011). Mobile

Australian Carbon Policies Essay Example | Topics and Well Written Essays - 2750 words

Australian Carbon Policies - Essay Example It supports a reporting system on carbon emissions and is the most conspicuous regulation of carbon emissions in use to date. The Australian parliament did introduce a system for controlling the renewal of energy by passing the amendment on the energy targets. It provides that renewable sources of energy will produce approximately 20% of the nation’s electric power by the year 2020 (McKinsey, 2007). 1.1 The Current Legislation for Reporting Carbon Emission Data Since the beginning of the month of July in the year 2008, the Australian government did require that organizations provide precise information about their greenhouse emissions (Unerman, 2007). The state’s legislative body did pass a law for regulating the reporting of emissions from greenhouses under the 2007 act on National Greenhouse reports. The administrators of this piece of legislation are the climate change department. The challenges coming from greenhouse emissions are under the regulation of the Water, Environment, Heritage and Arts division of the government (McKinsey, 2007). The government and various industries across the nation did take a deliberate initiative to regulate the number of emissions through the Greenhouse challenge plus scheme. ... This tax is payable by the large companies that are responsible for the emissions in the environment. It suggests that companies producing more than twenty five thousand tons of carbon should pay a total of twenty three dollars for each ton they produce. The tax proposal has the purpose of providing effectiveness in reducing the costs that the regime incurs in fight against greenhouse emissions (Schaltegger, Burritt and Petersen, 2008). These taxes do assist the administration in collecting information about the major emitters who do not pay up for their mistakes. The finances that come from this tax are usually put to the use of improving public institutions such as hospitals. This proposal does assist the administration in knowing the big carbon emitters within their economies. It also helps the leaders in knowing the amount of carbon emissions in their environment (Gray, 2000). 1.3 The Relationship between the Current and Proposed Carbon Policies and Environmental Management Accou nting. The use of environmental management accounting involves the application of the regular methods of identification, analyzing, managing and reduction of costs. This is done in ways that will benefit both the companies and their surroundings. This form of accounting is useful in identifying the matters affecting the implementation of the policies which aim at reducing the amounts of carbon emissions. These matters include the health crisis and safety problems that arise as a result of the emissions and the ignorance of the companies to the legislation (Gray, 2000).  

Demography of China Essay Example for Free

Demography of China Essay The demographic situation in Peoples Republic of China is one of the burning issues nowadays widely discussed in the global community. Today, Chinas population is over 1. 3 billion, the largest of any country in the world. So every 5th person in the world is coming from China. The population of China is greater than the entire world 150 years ago. Every year the population of China increases by 14 million people (the number of people in Texas or Chile). Each decade it increases by about 130 million (more than the population of Japan). About 39,000 new people are added every day. Cultural prerequisites for such family expanding tradition: The Chinese traditionally prefer early marriage, early child-bearing, and large families. Each married women usually raises between five and six children. The Chinese say: more children means great happiness. Population Problems in China. There is a great number of social, economic and environmental problems evoked by the demographic situation. * High unemployment rate. The competition to find a job is very high and as Chinese people saying themselves: â€Å"I’m frightened for my children`s future, China’s biggest problem is the population†. As a result a lot of people migrate to a bigger cities or to neighboring countries to seek for a job. * Water and food shortages. As the worlds population increases, so too does its need for food and water the two resources which are absolutely necessary to sustain life. The Asian giant has been warned by one of its own groundwater experts to either cut its food production or else face dire water levels, especially in the dry northwest plains. If not, aquifers will sink to dire levels not seen in 30 years. For example, the yellow river is dying up. The river has been overused and abused. Dozens of dams block its flow, drawing off huge quantities of water to grow cotton in the desert. * Housing shortages. China has an acute shortage of housing, attributable not only to the large annual increases in population (over 10 million a year) that must be accommodated but also to the long-standing policy of directing investment funds into heavy industry rather than into housing and other social amenities. As a result of expensive housing, people are forced o live in poor conditions and share a flat with big number of people. * Chronic air and water pollution problems are now evident in rural and urban areas throughout the country. China didn’t join Kiyoto protocol, so having a well- developed industry it keeps on emitting CO2 in great quantities. Air pollution is all over China, even harming the most picturesque locations. Acid rain is also a common place. * All of these are issues that the Chinese government must struggle and find a lot of solutions in order improve the lives of its people.

Maximilian’s Letter Essay Example for Free

Maximilian’s Letter Essay In Maximilians letter to Minister Siliceo, he expressed a deep desire to improve the educational system in Mexico, such that he wanted Mexicos literacy level to be at par with those of the developed countries. His goal was to make education free for everyone, at least on the elementary level. In writing this, he made it clear that literacy should be a top priority and thinking otherwise would be detrimental to Mexico. From general instructions, like free elementary education for all and a secondary school designed to become a basis for specialized studies, he went on to specify that ancient and modern languages, as well natural sciences be taught in school for the purpose of achieving significant mental exercise for the young minds or the students of Mexico. Maximilian was emphatic about educating the students with modern languages because according to him, modern languages is nowadays absolutely essential for a Nation that intends to participate in world affairs (page 24). He further stressed that knowledge of modern languages is instrumental to maintaining and preserving Mexicos relations with other nations. In essence, Maximilian was implying the importance of standing on ones own feel while being inter-dependent with others, too. This is an excellent point of view because Maximilian did not want Mexico to be great yet isolated; rather, he wanted Mexico to become a self-sustaining nation that could interact competently with other nations as well. Interestingly, even physical education was not far from Maximilians concerns. In fact, Maximilian asked Minister Siliceo to pay as much attention to the physical well-being and activities, as to the intellectual development of the students. The longer his letter to Minister Siliceo becomes, the clearer it manifests that he had carefully planned the educational system of Mexico in his mind in such a way that it would never be left behind by the modern and advanced countries of the world. In the same manner that Maximilian wanted a balanced attention to physical education and intellectual development, he also stressed the importance of balanced attention to the sciences and the arts in higher and professional studies. Maximilian became extra emphatic when he discussed the science that was still not widely appreciated in Mexico at the time philosophy. He described philosophy as the science that strengthens the intellect, teaches man to know himself, and as a result of this self-knowledge, to comprehend the moral order of human society. In this point of the letter, it is very clear that Maximilian was not a conservative thinker. For one, he did not choose to stick to what has been the educational paradigm in Mexico; instead, he called for the introduction and promotion of philosophy among students. He was completely liberal in his flow of thought, such that he implied a hasty call for change so that the students become competent in philosophy, so that their intellect be strengthened, so that self-knowledge becomes a reality, and subsequently the students would see the moral order of human society from the perspective of an independent logical thinker. Maximilian also gave Minister Siliceo a piece of his mind regarding the Roman Catholic Church, which was the dominant church in Mexico at the time (and up to now). Religion, according to Maximilian, â€Å"is a matter of an individual’s conscience. † Here, he meant to say that choice of religion should not be shoved down the young minds of the student in a strict manner because ultimately, it is the human conscience that would decide what to choose. Maximilan further noted, â€Å"The less the State interferes with religious questions, the truer to its mission it will remain. † By this, Maximilian meant to emphasize that the State and the Church should be independent from each other. However, the issue of religious education is the responsibility of the State, and not the Church. Education, in all its level and facets, should be administered and operated by the State, according to Maximilian. This is the only way that the State can be faithful in its responsibility to educate the young minds of Mexico. In his letter, Maximilian told Minister Siliceo, â€Å"your drafts and proposals will emphasize the principle that local parishes give religious instruction in lower and middle schools on the basis of books approved by the Government. Essentially, everyone can choose their religion. In fact, everyone can learn about religion. However, if anyone wishes to learn more about religion than what the State approves of, then s/he would have to find an appropriate venue, other than the educational institutions operated by the State. Maximilian made it clear that the clergy would be educated in the way of the Church, but the rest of the students would learn according to the educational design of the Government. Ultimately, Maximilian wanted to preserve the independence and separation of the Church and the Government, and leave religion and religious beliefs to the human conscience. In Maximilian’s words, â€Å"We have freed the Church and science. † Therefore, as far as Maximilian was concerned, young minds will learn not the ways of the clergy but the ways of science. Finally, Maximilian instructed Minister Siliceo to train the best educators and provide good books for the total improvement and maintenance of the educational system in Mexico.

Principle Of Good Governance In Islam

Principle Of Good Governance In Islam Both the Quran and Sunnah have given some study the principles in the areas of constitutional affairs that cannot be omitted from any government system. The Quran does not mention the particulars and details and have been left for the Muslim Ummah to formulate according to time and place. In the application of constitutional principles or guidelines of Islamic political system, general rules or fundamental principles which are considered as the highest values have a major impact on the formation of the Islamic concept of the state, its functions and its system of government. The basic principles, concepts and rules are discussed below. The Concept of Sovereignty in the Islamic System The sovereignty in Islam belongs to God. The Quran tells us that Allah (SWT) is the creator and Lord of the entire universe, including the human kind and all associated with them. Therefore, Allah (SWT) is the one who has all the powers and attributes of sovereignty and nothing whatever that belongs everywhere. Thus, no one else can share the sovereignty of the entire universe as it only belongs to Allah (SWT). Command is only for Allah. He has commanded that you do not submit to anybody but him. This is the Right Way of life, but most men understand not. The rule of law in the Islamic System The principle of the rule of law in the Islamic system is considered as a base or corner stone where Islam was founded on a stake and Shariah, because Islam came to remove injustice and tyranny and struggled to knock down the ultimate power pole. Thus, the basic principles contained in the Quran, Sunnah and consensus (ijma) even in the century struggling with tyranny. Allah (SWT) says: O ye who believe! Obey Allah, and obey the Messenger, and those charged with authority among you. If ye differ in anything among yourselves, refer to Allah and His Messenger, if ye do believe in Allah and the last Day: that is best, and most suitable for final determination  [1]  . In another verse Allah (SWT) says: O ye who believe! Obey Allah. And obey the Messenger, and make not vain your deeds!  [2]   Therefore, the Islamic judge must implement the Quran and Sunnah in all disputes brought before him. If he does not perform it, his behavior is not acceptable because he failed to fulfill the duties of a judge according to Sharia. The Sunnah came to support, emphasise and clarify these Quranic verses. Prophet Muhammad (SAW) said that: Obedience of a human being is disallowed, if it is considered disobedience to the creator (Allah)  [3]  . Prophet Muhammad (SAW) also said that: Every act that does not conform to our order is rejected  [4]  . In the Islamic system, everyone, from heads of state, government and people, are subject to the law. The Prophet (SAW) himself is subject to, and is the most faithful to the Quran. He was Abd Allah wa rasuluh, the servant of God and his messenger. The head of state and the head of government cannot invoke any immunity from impeachment. The principle, Be you ever so high, the law is above you has always been there in Islamic law, to include the Prophet (SAW) himself. Just before he died, the Prophet (SAW) made the following short speech: I swear by God that I have made lawful only those things that the Quran made lawful and I have made unlawful only those things that the Quran made unlawful. If I have taken the money of any of you, here is my money, let him come and take it, and if I have lashed the body of any, here is my body, let him take back his right  [5]  . In the same way, Abu Bakr, the first successor and caliph of the Muslim state, in his acceptance speech said: O people! I have been appointed over you, but I am not the best of you. Support me if I did good and remove me if I did badly a weak person of you is strong before me as long as I maintain his right for him. And a strong one of you is weak before me until I take back a right from him Obey me as long as I obeyed Allah and his Messenger. If I disobeyed them there is no obedience of me upon you  [6]  . The past verses supported by the hadith shows that every dispute within the Muslim community between individuals, groups of people, or between people and the government, or among the parts the government and people, must be judged by the basic law we received from Allah (SWT) and His Messenger. According to this principle, the country must have an institution that judges among the people of the Quran and Sunnah, and the institution is a judicial authority. The Doctrine of the Separation of Powers and Independence of the Judiciary Separate branches of government have different functions is not an idea that is contrary to the Shariah. There is no detailed prescription about the form of government in the Quran. What is clear is the goal of the state and the principles that should be followed by the government. Hence the idea to promote good governance, organized by the Shariah, is compatible with Islam. In addition, the doctrine of judicial independence is a constitutional principle in Islamic constitution. Judges are independent and subject to no other authority but the law. In Islam, there are a number of recognized institutions may have in common with democratic forms of government. For example, the emir may be likened to the Prime Minister or President who is the chief government or executive body; assembly, which is recognized in both Islam and democracy as a means to discuss the laws and policies made à ¢Ã¢â€š ¬Ã¢â‚¬ ¹Ãƒ ¢Ã¢â€š ¬Ã¢â‚¬ ¹by the government, which recognized both Islam and democracy, and last but not least, the judiciary. Therefore, in Islam, the principle of check and balance as practiced under the doctrine of separation of powers can be exercised. Furthermore, it has been claimed that the doctrine of separation of powers has been used at the time of the Prophet in the city state. As-shura As-shura is one of the most important constitutional principles in the Islamic constitution. The proof of the importance of shura is to be found in the Quran and Sunnah. In one of the two clear verses on it in the Quran, shura is mentioned as mandatory and in the other verse, it is mentioned that those who practice it are praised. The whole system of the Islamic state from its inception to the selection of the head of the state and all those in positions of power as well as its dealings must be conducted by shura, whether it is carried out directly or indirectly through selected or elected representatives. The Quran states that: Those who hearken to their Lord, and establish regular Prayer; who (conduct) their affairs by mutual Consultation; who spend out of what We bestow on them for Sustenance.  [7]   Even the Prophet, although he was the recipient of direct guidance from the Supreme Allah, was command-ed. Allah says: Consult them in affairs (of moment). Then, when thou hast taken a decision put thy trust in Allah. For Allah loves those who put their trust (in Him).  [8]   Following this advice and lead, Caliph Umar admonished that: There is no khilafah without consultation.  [9]   Thus, the practice of shura is the mechanism followed at all stages in the selection of political leadership by Muhammad and his followers. It was the first Muslim elected four khulafah guidance, although the selection and approval process varies. The important principle is the truth and accountability and public confidence in those elected by the community. Even after that when crawling hereditary rule in violation of this community right, mask allegiance, or acceptance of government still retained. Justice Islam has given to the justice position is so well known as the law may have previous system of law, old or new, that had given him. There are many verses of the Quran that speak and enjoy justice, universal order encompassing all human affairs. In one of the verses of the Quran in which enjoying justice has been generally and unqualifiedly ordered, Allah says: Allah commands justice, the doing of good, and liberality to kith and kin, and He forbids all shameful deeds, and injustice and rebellion: He instructs you, that ye may receive admonition.  [10]   In another verse of the Quran, it is stated that: Allah doth command you to render back your Trusts to those to whom they are due; And when ye judge between man and man, that ye judge with justice: Verily how excellent is the teaching which He giveth you! For Allah is He Who heareth and seeth all things.  [11]   Justice in the Islamic political system, including social justice, which means that the government should arrange to meet and satisfy the needs and desires of all the people as they have a valid part of the state and the source of bona fide citizens of the country. This includes the provision of job, means of subsistence and economic justice. This in turn suggests that it is the responsibility of the government to provide food, shelter and clothing for all the people in the state. Economic justice aimed at equitable distribution of lifestyle and checks the concentration of wealth in a few hands. That is why the second Caliph Umar refused to divide land among the Muslim soldiers and commanders in areas conquered by Muslims in Iraq, Iran and Syria. Only justice can create discipline in life of the people. It is also important that the administration of justice, which means that all state officers are also subject to accountability and they do not need to consider and treat the person as a slave or personal assistant. They should not insult the people in any manner. They should be honest and efficiently in administer public affairs. It should be ensured that the concentration of wealth in one class or few hands did not happen. There is absolutely no doubt, that the governing principle of Islam is a set of the most comprehensive scientific and principles of efficient administration. Freedom Contemporary scholars of modern constitutional law divide into several branches of freedom: freedom of thought and belief, the right to education and property and personal freedom. There is no question that the Islamic Constitution gives such great consideration and respect for this freedom because it has rarely been given by other political doctrine in the Constitution of the positive. Man has continued to use the right of choice ever since he has been on the earth. On this point that the Quran makes is as follows: Seest thou not that to Allah bow down in worship all things that are in the heavens and on earth, the sun, the moon, the stars; the hills, the trees, the animals; and a great number among mankind? But a great number are (also) such as are fit for Punishment: and such as Allah shall disgrace None can raise to honour: for Allah carries out all that He wills. Equality The principle of equality is one of the most important constitutional principles upon which the contemporary system rests. This means that the principle of equality contained in the individual communities are equal in rights, responsibilities and public duties that will be enjoyed by all without discrimination of race, origin, lan-measure or belief. The principle of equality has been initiated by the Quran and Sunnah and the expansion of Islam during some as a precedent in Islamic law and its own time and place; precedent is a fundamental revolution in the basic concept of Arab ideas about the source of pride as the notion held by some tribes but not by others. Islamic law based on the Quran and Sunnah is common to all and is equally applicable to the members of the society from the lowest to the highest level, without any distinction or discrimination The Prophet was asked to declare that: I have been commanded to maintain justice between you.  [12]   The Prophet admonished that: The nations before you were destroyed because they would punish the lower class criminals according to the law but would let go those from the higher class. Then laying further emphasis, He continued by stating that: I swear by the Authority in whose control is Mohammads life, if Mohammads daughter is guilty of stealing, I would cut her hand off.37 Therefore, all the personal, civil, political, social, cultural and economic rights of an individual are guaranteed under Islamic law. Everyone has equal rights and is equally responsible before the law. It is the duty of government to ensure that every member of society, particularly the poor, given its right time. Accountability It is permissible to make the head of state and the head of government responsible for their acts. Statute on the question of the permissibility of calling heads of state to account varies from state to state in the modern system of government. Some state Constitution provides that heads of state are not subject to blame for the actions and behavior even though he violated the law, whereas, according to the Islamic constitution, there is no difference between the heads of state and other individuals in the accountability for violating the law. Al-amr bil maruf wa nahi an al-munkar This literally means commanding what is right and forbidding what is wrong and encompasses a whole gambit of duties and responsibilities. The Quran makes it the mission of its believers: You are the best of Peoples evolved for humankind, enjoining what is right and forbidding what is wrong and believing in Allah.  [13]   This means that every individual in the society has the right, nay the duty, to tell the truth and to stand for it, to further all that is good and virtuous and do his or her utmost to remove the wrongs and vices wherever he or she finds them. The Prophet tells us that: Whoever among you sees a vice (or wrong), he should change it with his hands; if he is not able to do that, then he should check it with his tongue; and if he cannot do that, then he should consider it bad in his heart (and wish for its removal) and this is the sign of weakest in faith.  [14]   A famous hadith states as follows: The best Jihad is to say what is just (or truth) in the face of a tyrant.  [15]   Yet another hadith states that: When people see a tyrant and do not hold his hands, it is not far that Allah (SWT) sends a common punishment on them.  [16]   Thus the above hadith categorically emphasised its importance. Islamic Banking in Brunei Having moved early to establish Shariah-compliant services, the Sultanate was now in a position to carve a niche for itself as a center for Islamic banking. However, the industry must address a number of challenges, led by the shortage of skilled labor, if it is to fully support the development of the segment. In mid-October, Standard Chartered Bank Brunei (SCB) said it was mulling plans to introduce Islamic banking products this year to meet increased demand for syariah-compliant banking services in Brunei. The announcement followed the September launch of the Islamic Bank of Brunei, which replaced the International Bank of Brunei as the sole domestically owned bank in the country. The Tabung Amanah Islam Brunei was launched in 1991 and was the first financial institution to offer savings and financing in accordance with Islamic principles. It was followed two years later by the Islamic Bank of Brunei. They were joined in 2000 by the Islamic Development Bank of Brunei. Standard Chartered Bank Brunei CEO Lai Pei-Si told the media in October that launching an Islamic bank was a logical step to take and a logical step to consider because Brunei has an express need for Islamic banking products. He added that the bank would begin modestly by offering Islamic products, with hopes of bringing much more comprehensive Islamic solutions into the country. In April, the managing director of Bank Islam Brunei Darussalam, Javed Ahmad, said the market share held by syariah-compliant banking was expected to increase to 60 per cent from its current levels of 40-55 per cent over the next five years. At a seminar on Islamic finance, Ahmad said Brunei Darussalams strengths, led by strong economic and political stability, good infrastructure and government support, meant it was well placed to build a reputation as an Islamic financial centre. With more aggressive marketing, Brunei Darussalams journey towards making itself an Islamic financial hub might become a possibility in the next few years, he said. A report in December by global consultancy Ernst Young said the worldwide value of Islamic banking would reach US$1.55 trillion in 2012 and US$1.8 trillion this year. Growth in Muslim communities in the Middle East, North Africa and Asia were key drivers in the rising demand for Islamic financial services, it said. The Sultanate is benefiting from early participation in the Islamic banking segment, having launched its first Islamic bond, the Short Term Government Sukuk Al-Ijarah programme worth $150 million for a three-month certificate in April 2006. In November, Autoriti Monetari Brunei Darussalam (AMBD, which acts as central bank), announced the successful pricing of its 82nd issuance of sukuk or Islamic bonds, worth $100 million at a rental rate of 0.16 per cent. The move followed a $100-million, 90-day issuance that matures this month. Although Brunei Darussalam is well positioned to capitalize on growing interest in Islamic finance, observers have emphasized the need for the Sultanate to develop Islamic banking products are new if it is to maintain its position in the market. Understanding the theory of Maqasid al-Syariah (the objectives of Islamic law) and the defining characteristics of an Islamic bank could encourage the Islamic banking industry to improve and excel in their product innovation as well as financial inter-mediation that can be linked to economic growth, Abdul Ghafar Ismail, a lecturer at the Research Centre for Islamic Economics and Finance, Universiti Kebangsaan Malaysia, said at a conference last May. Industry experts believe Brunei addressing these challenges, with an emphasis on staff training after human resources has been identified as a factor that may limit the success. Having strengthened its operational base and regulatory framework, Brunei is now taking steps to address a shortage of trained industry professionals in the Islamic financial sector by providing on-the-job training and local universities offering bachelors, masters and doctorate degree programmes related to Islamic finance, said Javed. Early entry into the Islamic financial services market by the Sultanate had provided it has a solid foundation to develop the industry. Experts suggest the focus should now shift to export expertise and strengthening the global role of the Sharia Islamic banking. Concept Of Riba Riba in Malaysia Riba is a transaction contract between 2 or more parties. Therefore, it is an agreement which is enforceable by law.  [17]  So, when an agreement is not capable of being enforced, it is said not to considered as a contract.  [18]  Even though there could be contract between the parites, the law had laid down certain situation where the contract will be invalidated based on circumstances. Section 24 of the Contracts Act describes a void contract as any agreement or contract, the object or consideration of which is forbidden by law, is such a nature that if permitted by law will defeat the law; is fraudulent; it involves implied injury to the person or property of another; or is regarded as immoral or opposed to public policy by the court. Thus, in all the above circumstances, the courts are requested to declare the agreement as illegal and therefore void; having no effect whatsoever.  [19]  The Act further provides for instances or grounds where an agreement will be regarded to be void. The Act provides as follows: The considerations and objects of an agreement are lawful, unless (a) it is forbidden by law; (b) it is such a nature that, if permitted, it would defeat any law; (c) it is fraudulent; (d) it involves or implies injury to the person or property of another; or (e) the court regards it as immoral, or opposed to public policy. The above cases show that the consideration or the object of the consideration is said to be unlawful. In situation where the consideration is said to be unlawful, the contract is void The main part shall be on S24(b) and à ¢Ã¢â‚¬Å¡Ã‚ ¬ of the contract Act. The court had the power to declare any riba transaction to be void it such situation had been brough to the civil court. If the riba based agreement is allowed, this would defeat any law and also the constitution too. This argument falls unequivocally on S.24(b) of the Contract Act. Besides that, a riba based agreement if allowed would defeat A.3 of the Federal constitution as well. The courts can therefore rely on this provision to declare a riba-based transaction or agreement void. The combination of the two provisions of the law is sufficient for the court to declare that riba based agreement, would defeat A.3 of the Fedeeal Constitution. This interpretation is in line with the principle that the constitution should not be read in isolation but rather it must be interpretaed in a way that it would give life and meaning to other provision of the law. The second argument that could be raised by the court in invalidating riba based transaction is the ground of public policy. This is coverd by S,24(e) of the Contract Act. The question now is what is public policy and what is public policy in Malaysia.. It has been viewed in one quarter as the broad framework of ideas and values within which decisions are taken and action, or inaction, is pursued by governments in relation to an issue or problem.  [20]  It has also been seen as a proposed course of action of a person, group or government within a given environment, providing obstacles and opportunities which the policy was proposed to utilise and overcome in an effort to reach a goal or realise an objective or purpose.  [21]  Furthermore, it is also a commitment to a course or plan of action agreed to by a group of people with the power to carry it out.  [22]   It is also seen as whatever governments choose to do or not to do.  [23]  It can also mean an agreement that injures public welfare, morals or health.  [24]  It also means policy of the law and is applicable to the spirit and letter of the law.  [25]  It is also seen as principles according to which actions of men and communities need to be regulated to achieve the good of the entire community or public.  [26]  It has been seen as principles and standards regarded by the Legislature or by the courts as being a fundamental concern to the state and the whole of the society and things that can injure the public at large.  [27]  It further refers to the art of ruling wisely and to matters which the Legislature or the court regards as fundamental concern to the state and to the whole society.  [28]  It connotes an overriding public interest that may justify the courts decision to declare a contract void.  [29]   From all the definition of Public policy which had been defined above, oine could reasonably concluded that public policy includes the state ideology, the state objectives and plan, the values and fundamental concerns of the state, the legal policy of the state in terms of spirit and letters of the law, the overriding public interest and principles regulating the affairs of the state to achieve good for the community. Regarding the second question which is regarding public policy in Malaysia, it is to be said that Islam is considered as the public policy in Malaysia. The religion of Islam being the public policy of Malaysia is evident in art 3 of the Constitution which declares Islam as the religion of the federation. It was made so important to the extent of having it stated in art 3 of the Constitution. It is also evident in the careful drafting of art 4(1) to exclude Islam from a law that may be rendered void for being inconsistent with the provision of the Constitution.  [30]  One can also clearly see the public policy in the nature of oath being taken by the Sultan and Yang di-Pertuan Agong.  [31]  This can also be seen in the definition of who is Malay.  [32]  It can also be seen in art 74(2) which gives the state the powers to make laws in Islamic matters. On the other hand, the population of muslim had overridden the number of other religion in Malaysia. In addition to that, Mu slims also represent the majority in political positions including that of the states of the Federation. Having affirmed that Islam remains as the major public policy of Malaysia, it is clear for the court to nullify riba based agreement nor transaction to be contradict with the public policy of Malaysia which is under S.24à ¢Ã¢â‚¬Å¡Ã‚ ¬ of the Contract Act and A.3 of the Federal Constitution. There are certain objection that had been raised which is one could be said to have the intention to impose Shariah principle on every citizens in this country including those who are of different religion.. This argument may not hold water because this is nothing but pure interpretation of the existing laws of the country namely the Contracts Act and the Constitution. Secondly, it is natural that a law usually emerges anywhere in the world as a result of the political, social, religious and sometimes even for selfish reasons. It is a product of the cultural norms, social status and public policy of a nation and this perhaps led to the emergence of Islam as the religion of the federation. Even the Central Bank Act of Malaysia enjoins the bank to promote the interest of the country.  [33]  It is submitted here that allowing a riba-based transaction is even not in the interest of the country, No matter how it is looked at, A.3 of the Federal constitution is already in existence and the best solution for it is to interpreted it in a way that it gives life and meaning to the provision Moroever, invalidating riba based transaction on the grounds of public policy is equivalent to circumstances where the court declares an agreement void due to the reason of it is against morality Riba in Brunei Throughout the history there are people who are trying to justify riba. There is a writer saying that: We can state that there will be no Islamic pre-eminence without achieving economic pre-eminence. Besides that, is it to said that there could not be any pre-eminence without establishing any fininacial institution which dould not function without relying in interest (Riba/ usury) The muslim ummah is permited to build up their own economies by way of using the means that Allah had allowed for them. Economic strength enables the Ummah to perform what Allah had permitted to them and what had been forbidden to them. Whenever a Muslim helps in preserving Allahs command and help each other to preserve the rightenous of Islamic Law, Allah will make bless them. In addition to that, Allah will also help them in archieving their goals and stay safety. Regarding the statement- There can be no economic pre-eminence without  ¬Ã‚ nancial institutions and no  ¬Ã‚ nancial institutions without interest (Riba), they are utterly false. This false statement had been contradicted with the Al Quran. The practices of Islamic economic where it was establish at the time of prophet until now where banks had affirmed the falsehood of this statement. Muslim economy could said to have been the strong during the past few centuries where it does not rely neither on bank nor Riba. Besides that, throughout this time period, many Muslims w

life in the factories :: essays research papers

Western Civilization Life in the Factories The 19th century in England was an expanding time especially considering England was enveloped in the Industrial Revolution. Many factories were expanding and growing and needed people to fill the jobs that they had. Although many these factories were growing they were not able to keep up with the population, which was growing more rapidly than anything. When these factories went to find people they were able to find many that would need jobs and would work for less than the people that had the jobs. When these factories wanted to keep more money they simply looked for the one group of people that could work for as long as they asked, for as low as they asked, with no questions asked. That group of people was children.   Ã‚  Ã‚  Ã‚  Ã‚  Since many families had control of their children and some families didn’t want to send their kids these factories, so many factories were not able to find the amount of workers they wanted so they went to look for the kids other places. A few places that they went to look were orphanages and workhouses and bought these children and forced them to sign contracts, which virtually made them slaves. The factories then went on to house and feed them, which was a lot easier then to house and feed a grown person. By the 1790’s almost all workers in the factories were children.   Ã‚  Ã‚  Ã‚  Ã‚  When these factories went and bought these children they knew that they had to feed and clothe these kids and then provide them with a place to sleep. The factory owners went at this problem with the same cheapness that they had when buying the children. Children were forced at many places, to eat while working and the kids often complained about the food. Most of the time the food was covered in dust by the time they were beginning to eat. When most of these children came from the workhouses and were made to come with a change of common clothes.   Ã‚  Ã‚  Ã‚  Ã‚  Most factories were able to work the kids from dawn till dusk and sometimes beyond. Some people wanted to change the law of how long a person under the age of 18 could work to 10 hours, but parliament wouldn’t pass that law. A man by the name of Lord Ashley was a doctor and concluded that a child’s body could only endure 10 hours of labor at a time without damaging the child’s health.

Death and Humor in Mark Twains The Adventures of Huckleberry Finn Essa

Death and Humor in Huckleberry Finn      Ã‚  Ã‚  Ã‚   Huckleberry Finn can be read as a boy's adventure novel, as a work of serious literature, as a humorous historical account, as biting social satire . . . I'm sure I could go on.   This is a book that has delighted generations of readers - it's rollingly funny, rife with adventure - and hopelessly morbid.   That's right.   I read Huckleberry Finn and it made me think of death.   The novel has a strange way of dealing with death.   There's a pretty high body count, yet each individual demise becomes an opportunity for high comedy.   We laugh, and the novel will laugh with us.   But it won't cry.   Perhaps this was a nod to time and place.   As far as the poetry of the time suggests, life in America in the late nineteenth century was not exactly cheerful.  Ã‚   Take this poem, published less than a year before Huckleberry Finn, as just one example:    When I am gone - Say!   Will the glad wind wander, wander on;   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Stooping with tenderest touches, yet   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   With frolic care beset, Lifting the long gray rushes, where the Stream   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   And I so idly dream?  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   I feel its soft caress; The toying of its wild-wood tenderness   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   On brow and lips and eyes and hair,   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   As if through love aware   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   That days must come when no fond wind shall creep   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Down where my heart's asleep! Hast thou a sympathy, A soul, O wandering Wind, that thou dost sigh? Or is't the heart within us still That aches for good or ill, And deems that Nature whispers, when alone Our inner Self makes moan? "Longing", by Wi... ...ems, amongst others, by Walter Blair's Mark Twain and Huck Finn.   (California: University of California Press, 1960). [5] Mark Twain.   Following the Equator.   England: Dover Publications, 1988. [6] Julia A. Moore.   Mortal Refrains: The Complete Collected Poetry, Prose, and Songs of Julia A. Moore, The Sweet Singer of Michigan.   Thomas J. Riedlinger, Lansing: Michigan State University Press, 1998 (5). [7] Mark Twain.   The Adventures of Huckleberry Finn, London: W.W. Norton and Company, 1999 (124).   [8] Mark Twain.  Ã‚   "Post-Mortem Poetry", The Complete Humorous Sketches and Tales of Mark Twain, ed. Charles Neider.   New York: Doubleday, 1961 (156). [9] Mark Twain.   The Adventures of Huckleberry Finn, London: W.W. Norton and Company, 1999 (295). [10] Mark Twain.   The Adventures of Huckleberry Finn, London: W.W. Norton and Company, 1999 (194).   

Bye Bye Brazil :: essays research papers

Summary I really enjoyed watching the film Bye, Bye Brazil. I found it to be amusing as well as heartbreaking. I loved Gypsy Lorde. His character had the charisma bordering that of a male chauvinist pig to that of a gentleman. I liked the way the director used symbolic images to get his point across to the audience. I think if I had not done research on the Internet for most of our assignments as well as reading the textbook, I would have found the movie very educational. I had no questions after watching the film. However, it did make me realize how the majority of cultures will assimilate during the process of change, losing a little if not the majority of their traditions that were establish decades ago. Bye, Bye Brazil (1980), a film by Carlos Diegues, tells a story about the struggle of two couples trying to find their dreams in a country, Brazil, that is being overcome by social changes and undergoing massive technological transformations. United by their dreams, the couples travel through the backlands of Brazil in a truck, to seek places where they can not only make a living, but also find their dreams. The insights gained in the course of the journey are insights of both acceptance and change. The main character, the accordionist Cico, starts by joining the Carnival Rolidei as means of breaking out of his suffocating town, and from his pre-determined course of life. The character Gypsy Lorde is portrayed as an ambitious and cynical manager without scruples who is reluctant to see the changes around him. Salome, Gypsy Lorde companion, is as cynical as he, but transmits an air of quiet resignation to the fact that things are changing, whether they like it or not. The fourth character Dasdo, Cico’s wife, is very plain looking compared to Salome, very quiet, and passive. Like Salome, Dasdo also quietly resigns to the fact things are changing but she also tries to give an array of hope that the Carnival will survive and prosper. Bye, Bye Brazil unites in its characters and situations the same elements, which are part of the many processes that are transforming Brazil. The carnival travels from poor town to another. You can see the surprise and disgust of the characters as they move from one part of Brazil to another. Finding that either the young have left behind their old for modernization or that the town people have been captivated by the magic and illusions presented by television.

Non Renewable Energy Sources Environmental Sciences Essay

Electricity can be generated by firing fossil fuels like coal, oil and natural gas. Fossil fuels are burned and the heat produced is used to bring forth steam that drives turbines which run electrical generators. Coal is the most frequently used of these fuels because it is readily available, with big sedimentations all over the universe. There are rich coal sedimentations in the north western parts of South Africa, nevertheless, the remainder of Africa has really limited supplies. Fossil fuels are non-renewable resources and at the current rate of coal ingestion, universe militias are predicted to last about 200 old ages ( Breeze, 2005: 18 ) which has lead to the on-going development of new methods of electricity production concentrating on renewable resources. Despite this, the bulk of electricity production throughout the universe depends on coal. Coal has a figure of advantages, being the cheapest dodo fuel, nevertheless, it is expensive to transport and produces big measures of byproducts when burned. These byproducts include ash, N oxides and C dioxide, which have caused environmental harm worldwide. Coal excavation disturbs big home grounds and can hold a negative consequence on land and surface H2O ( Miller, 2005: 77 ) . As a consequence of the environmental impact, engineering has been developed to take some of the emanations of coal burning and power workss now adhere to strict environmental ordinances. This has increased the cost of constructing coal-burning power workss, but coal still remains the cheapest method of electricity coevals. Harmonizing to the official web site of Eskom, the largest manufacturer of electricity in Africa, 77 % of South Africa ‘s electricity is dependent on coal-burning power Stationss like the Arnot Power Station in Mpumalanga. Nuclear power is a controversial method of electricity coevals. When the karyon of big atoms split, they release monolithic sums of energy that can be used to bring forth steam and thrust turbines and electrical generators. This is known as atomic fission. Nuclear merger, whereby little atoms are fused together, besides releases big sums of energy. Catastrophic accidents in the yesteryear have lead to stringent safety ordinances being implemented in atomic power workss. This has lengthened the clip it takes to build these installations every bit good as increased the costs well ( Breeze, 2005: 249 ) . On the one manus, atomic energy has the disadvantage of toxic waste as a byproduct. To this twenty-four hours, there is no effectual manner of disposing of atomic waste. On the other manus, atomic power Stationss emit no harmful gases into the ambiance, but as of yet, merely a little per centum of the Earth ‘s uranium militias are being utilized for electricity coevals ( Suppes & A ; Storvick, 2007: 54 ) . Uranium is the most normally used component for atomic fission. South Africa boasts the lone atomic power Stationss in Africa at the minute and has tremendous militias of U for atomic fission. Eskom feels this makes South Africa an ideal topographic point to work atomic energy despite the high cost of waste disposal and safety systems, every bit good as the negative public perceptual experience.Renewable Energy BeginningsHydropower is a really undervalued renewable energy beginning due to the big environmental impact of constructing hydroelectric dikes that displace wildlife and disrupt the flow of rivers. This can irreversibly change ecosystems, nevertheless, proper planning of these installations can cut down this environmental impact drastically. Despite the environmental impact, they can still turn out to be good. Hydropower is one of the cheapest beginnings of electricity ( Breeze, 2005: 104 ) . Most of the states on Earth have the possible to profit from hydropower, nevertheless, in order to use hydropower efficaciously, a good site is needed. Sites can change greatly and installations must, hence, be site specific. These sites are normally located far from the country where the electricity is distributed and as a consequence, a good transmittal system must be taken into history when constructing power workss of this nature. The effectivity of a hydroelectric installation depends on the gradient and the volumetric flow rate of the river on which it is built. These locations are normally unaccessible, increasing the cost of building. Hydroelectric installations can either utilize the flowing of a river to drive hydraulic turbines or they can make a reservoir from which to pull H2O to power the turbines. The usage of these methods depends on whether the river flows at a comparatively changeless rate or non. This electricity coevals technique is really flexible, as the end product of dikes can be ramped up or down to suit differen t energy demands. Once built, these installations besides produce no direct waste and have low emanations of harmful gases. The Drakensburg Pumped Storage Scheme is an illustration of hydropower usage in South Africa, However, being a semi-arid state, Eskom states that hydro power is non executable due to the inevitable environmental impact of disrupting the flow of the few possible rivers South Africa has for this intent. Pressure differences in the atmosphere consequence in air current which can exercise a force on and impel turbines. The turbine blades gain mechanical energy when they are rotated and this energy is transferred to an electrical generator. Wind power is already efficaciously utilized in some parts of the universe. In Africa, it has been estimated that air current power could bring forth 10,600 terawatt hours per twelvemonth ( Breeze, 2005: 153 ) and this sum will increase as wind turbines become more efficient. However, the chief restriction of air current power is that it requires big sums of land to be effectual. Higher air current velocities allow greater energy coevals, doing offshore wind farms appealing, nevertheless, the cost of constructing offshore is greater. The tallness of turbines is besides of import as air current velocities vary with tallness. Many turbines have a minimal air current velocity below which they cease to be economical. Accepted wind velocities are normall y from 5 to 6.5 metres per second ( Breeze, 2005: 155 ) . A feasible site for air current farms must besides be level, as uneven terrain can do turbulency which may take to damage of the turbine blades. Making the turbine towers taller reduces the effects of turbulency, by traveling the turbine blades above the turbulent air, but at greater disbursal. Offshore wind turbines must besides be raised above the maximal tallness of the moving ridges. Wind farms have really small environmental impact, utilizing a renewable resource and bring forthing clean energy, but they can make noise and may be unattractive. South Africa ‘s E and west seashores would be ideal for working air current power, and Eskom is executing feasibleness surveies to find whether the benefits outweigh the costs. Most of the energy exploited by adult male can be attributed to solar energy in some signifier or another, with the exclusion of atomic energy, tidal power and geothermic energy ( Breeze, 2005: 184 ) . These derivations of solar energy are all used to bring forth electricity, nevertheless, solar energy can be used for this intent straight every bit good. Heat from the Sun can be used to drive heat engines or, by utilizing semiconducting materials in solar cells, sunlight can be converted straight into electrical energy. The Sun provides an huge sum of energy that surpasses all other energy beginnings on Earth, despite us merely being able to tackle a fraction of the energy available. Solar energy has the largest energy potency of all renewable energy beginnings ( Shioshansi, 2009: 272 ) . Solar power workss require really small land relation to hydroelectric dikes. A good site for solar power workss requires frequent Sun exposure and small cloud screen. Brighter sunlight consequences in increased energy end product. Solar panels that harness solar energy are really various and can be included in the building of edifices. The chief disadvantage of solar energy is that it can merely be harnessed when the Sun is reflecting, hence, hive awaying energy becomes an of import factor to see when utilizing this energy coevals technique. Solar cells have a really simple design, but they are expensive to do, so care must besides be done often to guarantee maximal effectivity. Despite the evident advantages of solar energy, it is hardly used around the universe, nevertheless, this is quickly altering. South Africa has one of the highest solar irradiation degrees in the universe, harmonizing to Eskom, doing it an ideal topographic point to work solar energy for electricity coevalsDeveloping Energy BeginningsTidal power Stationss use the rise and autumn of the tide to bring forth electricity. These installations must be built across estuaries and have many restrictions. This method of electricity coevals is merely effectual in topographic points where there is a important difference in tallness between high and low tide. The cost of constructing tidal power Stationss is besides excessively high to warrant their building in most instances ( Breeze, 2005: 122 ) , doing them wasteful. South Africa has many estuaries but the height difference between tides is about two metres, which would non bring forth a important sum of electricity. Tidal power is, hence, impracticable in South Africa. However, there are other methods of bring forthing electricity utilizing the ocean. The difference in temperature between H2O of different deepnesss can drive a heat engine to bring forth utile work in the signifier of electricity. These temperature differences are normally excessively little for this method to be executable. Larger temperature differences are favored by heat engines and the effectivity of this procedure is, hence, marginally increased closer to the Torrid Zones. Despite all of its disadvantages, the engineering is still undergoing much development because of its possible to run continuously. The motion of moving ridges and submarine currents can besides drive hydraulic turbines to bring forth energy. South Africa has about 2,800 kilometres of coastline which has the potency for use of ocean power. However, the engineering is really new and, hence, the cost and environmental impact of ocean power installations is non yet known. Eskom is busy carry oning research as to whether ocean power is a executable beginning of energy in South Africa. Geothermal energy consequences from heat in the mantle of the Earth radiating towards its crust. This energy can be used to bring forth electricity, but at that place exist merely a few parts on Earth with temperatures high plenty and near plenty to the Earth ‘s surface. The heat from the Earth is used to make steam which can drive turbines that supply energy to electrical generators. Geothermal energy is thought to be a renewable beginning of energy, but this is non needfully true. The heat used for electricity coevals is non replaced, nevertheless, the sum of heat used is negligible in comparing to the sum of heat contained within the Earth. Although geothermic energy has been used for a long clip, the engineering is still being developed in order to go a more effectual beginning of electricity. It has the advantages of being inexpensive and can be exploited easy. Geothermal energy is one of the cleanest signifiers of energy because of the comparative absence of any atmospher ic emanations ( Breeze, 2005: 171 ) . Hot springs and geysers are a good mark of a potentially feasible site for a geothermic power works. Hot springs and geysers are a good mark of a potentially feasible site for a geothermic power works. Higher temperature heat reservoirs are better for working geothermic energy, but are normally deeper down which consequences in higher costs. However, these heat reservoirs can be depleted over clip if the fluids in the reservoir are non replaced. The clip it takes for a reservoir to go low can change greatly, but with the right direction they can be maintained for long periods of clip. If managed falsely, geothermic power workss can hold black effects on the environment. This is chiefly due to pollution of land H2O and take downing the H2O tabular array. Some environmental impacts are ineluctable, but the impact of geothermic workss are normally restricted to the immediate milieus of the works ( DiPippo, 2008: 386 ) unlike traditional power works s. The temperature ranges used in geothermic power workss are much lower compared to traditional power workss, nevertheless, ensuing in a lower energy transition efficiency. Geothermal sites can change greatly and installations, hence, have to be built harmonizing to the conditions of a specific site. South Africa has feasible chances for the usage of geothermic power, but as of yet, no large-scale geothermic energy coevals exists in South Africa ( Smit, 2010 ) .

Super Retail Group Financial Report Analysis

This Report was commissioned on the request of the Board in relation to ACACIAS press release: '12-MURMUR ACACIAS areas of focus for 30 June 2012 financial report'. A review of the relevant disclosures made In Super Retail Group Lad's 2012 Annual Report is assessed against relevant polices that relate to element 8, estimates and accounting policy Judgments under ACACIAS press release.Executive Summary release: '12-MURMUR SAIS'S areas of focus for 30 June 2012 financial report'. A review of the relevant disclosures made in Super Retail Group Lad's 2012 Annual Report is assessed against relevant policies that relate to element 8, estimates and accounting policy Judgments under Sais's press release. The outline of SAAB standards 108 Presentation of Financial Position, CASABAS Impairment of Assets, SAAB'S 38 Intangible Assets and SAAB'S 37 Provisions, Contingent Liableness and Contingent Assets are disclosed.Super Retail Group (SIR) Lad's accounting practice is determined in regards to t he standards examined. From this analysis, differences can be determined in the ways SIR applies the relevant standards and the requirements of the standards in relation to estimates and Judgments. From this analysis, it is determined that SIR has failed to disclose any Judgments and certain estimates and assumptions that may affect significant amounts seen In the financial statement and the entities positions. Recommendations of refining the presentation of the disclosures and the ways in which it should be structured are outlined.ASIA has identified the need for disclosures within this area for users to assess the reported financial position, as entities did not make material disclosures of sources of estimation uncertainty and significant Judgment in applying accounting policies. An analysis of the relevant counting standard, ISOBAR in particular paragraph 17-124, Disclosure of Accounting Policies and paragraph 125-133, Sources of Estimation Uncertainty, CASABAS Impairment of Ass ets, CASABAS Intangible Assets and CASABAS Provisions, understand Grog's current accounting practices reflected in the 2012 Annual Report.A further discussion into the differences between the accounting standards used and its requirements and the application of them are examined. Through this, recommendations are then outlined into refining the gap between Grog's current accounting practices and the requirements of the standards. Relevant Accounting Standard The relevant accounting standard related to disclosures of sources of estimation uncertainty and Judgments can be found within ISOBAR Presentation of Financial Statements.Other key standards that are relevant to Grog's disclosure of assumptions, estimates and Judgments are SAAB'S 36 Impairment of Assets, SAAB'S 38 Intangible Assets and CASABAS Provisions, Contingent Liabilities and Contingent Assets. 2. 1 ISOBAR This standard outlines the presentation of financial statements for general purpose financial statements, in order to ensure that there is comparability between the entities reporting periods as well as between other industries reports. The standard discusses the minimum requirement for reporting content and guidelines for the structure in which it is to be set at.Paragraph 117-124 distinguishes the disclosure of accounting policies in relation to Judgment. Management's Judgment made in applying accounting policies that may have effected significant amounts found in financial statements and the financial position. Seen in paragraph 125-133 ‘Sources Of Estimation Uncertainty, it is vital that entities disclose the key assumptions made grading future prospects and other uncertain estimates that are used in identifying carrying amounts of assets and liabilities.Along side this, the nature and carrying amount must be disclosed at the reporting date. 2. 2 SAAB'S 36 Under SAAB'S 36 it is essential for assets to be tested for impairment when the carrying amount exceeds its recoverable amount. In und ertaking these annual proceedings, a number of related Judgment and estimated assumptions need to be encountered. There is a need for Judgment when determining cash-generating assets (Para's. 68). Paragraph 30-57 outlines the associated requirements for calculating value-in-use.Paragraph 30. A specifically identifies the need for an estimate of future cash flows that the entity expects to generate from the asset. These cash flow projections are outlined in paragraph 33. A, where it is based on reasonable and supportable assumptions made by management's estimates, re- stated further in paragraph 34, where this assumption is based on the difference between past cash flow predictions and actual cash flow amounts. These projections need to be consistent with previous projections.Paragraph 38 continues to detail the significance for management to use the appropriate assumption that would best fleet management's estimates of economic conditions that will continue throughout the assets use ful life. When calculating the value-in-use, there is a need to determine a discount rate and under paragraph 55 the rate is a pre-tax rate. Paragraph 126-137 states that entities should be encouraged to disclose the assumptions and various estimates taken in order to determine the CHUG recoverable amount during the period.Paragraph 134 requires that a disclosure of the group's key assumptions, description of managements approach to identifying these assumptions, the period future cash flow as well as the discount rate applied. . 3 SAAB'S 38 SAAB'S 38 details the accounting procedures applied for intangible assets that are not specified otherwise in other standards. This standard deals with a number of assumptions and estimates that are required when applying it.Paragraph 22 examines the need for entities to assess the prospect of anticipated future economic benefits using reasonable and supportive assumptions that will exist over the useful life of the asset. Paragraphs 33-41 ident ify the requirements regarding acquisitions as part of a business combination, these intangible assets must be recognized separately from goodwill. Paragraph 41 examines the principle of entities being allowed to use techniques that have been developed for estimating fair values. The standard requires certain disclosures outlined in paragraphs 118-128.These disclosures provided basis for understand of assumptions and estimates involved in determining: Finite or indefinite useful lives, amortization rates and the reasons for identifying an intangible asset having indefinite useful life Amortization methods used for definite lives The gross carrying amount for any accumulated amortization Reconciliation of the carrying amount at start and end of period Information grading any restrictions on the face of intangible assets or any assured as security for liabilities 2. CASABAS SAAB 137 outlines the accounting procedures for provisions, contingent liabilities and contingent assets. Under paragraph 36 the best estimate required to settle the present obligation at the end of the financial period is the amount recognized as a provision. This estimate discussed in paragraph 38 is determined by the Judgment of management and takes into account risk and uncertainties, the discounting of present value (discounting at a pre-tax rate) and future events that may affect present obligations.Further Judgment needed by management is necessary when dealing with risks and uncertainties in order to avoid overstating or understating accounting elements. When disclosing the application of this standard paragraph 84-92, in relation to Judgments and assumptions, an entity shall detail the major assumptions made relating to future events further addressed in paragraph 48 that is the description of future events that may affect the amount of the provisions likeliness to occur. In summary an entity shall disclose the reconciliation of the movements of each class of provision and detailed i nformation regarding the nature f the obligation.Under note 3 found in SIR Ltd 2012 Annual Report, three significant factors have been disclosed that may result in an alteration of future material adjustments due to estimates and assumptions (Refer to Appendix 1): I. Estimated impairment of goodwill I'. Estimated value of intangible assets relating to acquisitions iii. Estimated make good provisions The associated SAAB standard, previously discussed are SAAB'S 36 Impairment of Assets in relation to point I, SAAB'S 38 Intangible Assets corresponding to ii, and iii, is the reflection of CASABAS Provisions, Contingent Liabilities and Contingent Assets.Specific paragraphs have been discussed earlier in order to understand the Grog's accounting practices. 3. 1 Critical Accounting Estimates and Assumptions SIR Ltd applies SAAB'S 36, CASABAS and SAAB'S 38 regarding estimates and Judgment disclosures under ISOBAR paragraph 125-133 as discussed previously. Estimated impairment of goodwill de als with the application of SAAB'S 36 disclosed under note 1. 0. In applying SAAB'S 36. 68, SIR has classified the recoverable amounts for CHUG, which are determined based on the calculated value-in-use.The assumptions require the application of paragraph 134, outlining the assumptions under note 14. (Refer to Appendix 2). The growth rate and discount rate for each subsidiary and the period of which these assumptions are based on, that is a five-year period approved by the Board has been outlined. The assumptions disclosed regarding value-in-use is that budgeted gross margins are determined by past and expected future performance. There is consistency between the use of weighted average growth rates and forecasts included in industry reports.Disclosures of management's explanation as to why certain subsidiaries were not calculated using value-in-use is present. SIR Ltd has identified the intangible assets that undertook assumptions and estimates as brand names and supplier agreement s, as well as put options. The use of paragraph 41 has been performed by SIR Ltd in valuing brand names using the relief from royalty method and multi-period excess earnings method in valuing supplier agreements. In determining these calculations, assumptions are made by management.The value of put options has undertaken estimations. These three intangible assets were acquired as a business combination. SIR disclosures of the assumptions and estimates reflecting the application of SAAB'S 38. 18-128 are found under note 1 . Q. Iv-v (Refer to Appendix 3). Brand names are determined as indefinite, supplier agreements have a useful life of 20 years, and amortization is calculated in regards to the timing of projected cash flows over the estimated useful life. Reasons for specific brand names being classified as indefinite is outlined under note 14. . The key factors that management has taken in depicting brands useful life is also estimates in accounting for provisions for make good on the removal of leasehold improvements or return leasehold premises to the original state. The make good provision is recognized when SIR has a present obligation from the occurrence of past events. Leasehold improvement costs are capitalist and amortized over the useful life or the shorter of the period of the lease disclosed in note 18. C (Refer to Appendix 5). Note 1 . States that the amounts for provisions have been reliably estimated, and are not recognized for future operating losses (Refer to Appendix 6). Further disclosed under note 1 . Z, is Grog's application of make good costs. They are recognized as a provision at the beginning of the agreement and these estimated true payments are discounted using appropriate market yield at reporting date. (Refer to Appendix 7). 3. 3 Significant Judgment Significant Judgment is essential for SIR to disclose when applying the listed standards. There have been no Judgments disclosed under note 3.Accounting Standard Requirements The one si gnificant gap found between ISOBAR and the current practices of SIR Ltd is the failure of disclosing significant Judgment. ISOBAR . 122 details an entity should disclose a summary of the significant accounting policies of management Judgment's (apart from those of estimations) dad in applying the entity's accounting policies, which has affected significant amounts recognized in financial statements. SIR Ltd has failed to disclose a summary of Judgments made that may affect significant amounts on financial statements.However SIR has disclosed estimates and assumptions however certain areas are not successfully outlined. Assumptions are clearly outlined in the notes, however a detailed description and reasoning of managements approach to identifying these is not present. Management estimates relating to put options have not been clearly stated within the notes. The assumptions regarding the valuation ethos of brand names and supplier agreements have not been outlined (royalty method a nd multi-period excess earnings). ISOBAR . 125 has not been effectively applied in Grog's disclosure of assumptions.There is no information regarding the assumptions of future events. Assumptions and estimates overall have been disclosed, however briefly without detail, as required by ASIA. In order for SIR Ltd to comply with the standard of disclosures of estimates and judgments by which ASIA requires, certain adjustments for future disclosures are needed. The need for ease of locating information requires the implementation of fined structure essential. Under note 3, Critical accounting estimates and judgments, a clear distinction between estimates and Judgments is integral.A distinct need can be seen within note 3. A. I to ‘refer to note 14 for details'; and should be outlined in ii and iii. It is difficult to locate the relevant information regarding estimates value of intangible assets relating to acquisitions and estimated value of makes good provisions, however assumpti ons are still outlined throughout the notes despite a lack of clarity regarding referral to note 3. Any related estimates and judgments made by management need to be discussed under note 3, regarding the nature of the element relating to estimates or Judgment.The differences mentioned previously need to be refined; assumptions relating to the future events, estimates relating to put options and methods used to value brand names and supplier agreements need to be outlined. It is important for SIR to disclose all related information that may assist users in making economic decisions. Therefore it is essential for SIR to outline all assumptions, estimates and Judgments made that affect significant amounts within the financial statement and financial position.