Political Dynasty Essay

â€Å"Propose bill of Sen. Ping Lacson for political dynasty† Due to the growing number of political dynasties, Senator Ping Lacson proposed and supported a bill that is against it. For that, I admire his determination to halt all the families that are involved in this. I also commend him for being a good follower. This was proven by Sen. Lacson when he followed already the bill even though it is not approved yet. He vows that he would retire from politics if his son, Ronald Jay, runs and wins in the 2016 polls. Political Dynasties should be stopped because of the negative effects of it in the good governance of our country. One of the effects, is corruption. For example, a senator discovered the anomalies of a congressman, he/she can easily cover it up because they are relatives. The other one is, one particular family has power all over the country thus, it results to injustices. In Senator Miriam Defensor-Santiago’s Bill, it was observed that political dynasty shouldn’t exist in local elective only. While as Sen. Lacson’s, not only local the local but also the national position is included. I think both of them have good intentions towards this. But they need to elaborate more the clause included in the said bill. Many people/government officials doesn’t approve of this because it is not clear to them the legal definition of a political dynasty and its corresponding consequences. I also think that it would be unfair for a candidate, who may be more qualified than his family or relative already elected in a public post, to be barred from running because of his relations. It is like we are. All in all, it is good but it should be clearer for the citizens and government to agree upon it.

Brian Mulroney

Throughout Canadian history there have been many influential political leaders in the past, but none as powerful or significant as Brian Mulroney. Despite the many political criticisms, Brian Mulroney served as the longest conservative prime minister in Canada, he attained a struggle through his pre-political life, which lead him to cleaning up his act and leading the conservative party to the greatest majority in Canadian history, he goes on to serve the legacy of one of the greatest political leaders of all time. Martin Brian Mulroney was born in 1939, the son of an electrician, in the town of Baie Comeau, Quebec. He attended a very strict military all boys’ school until the age of 16 when he entered Saint Francis Xavier University in Nova Scotia. There he earned an honor degree in political science and he was active in campus politics. Before he graduated he was to become the Prime Minister of St. FX’s famous mock Parliament, a position that had been held for years by Liberal students. It was during these years in Quebec that Brian became known as the life of the party. He frequented most Montreal nightclubs and was quite a lady’s man. He also became a slightly more than social drinker. After becoming a lawyer in 1965 he joined a law firm known as Cate Ogilvy, later becoming a partner in that firm. In May 1973 at the age of 34 he married a beautiful 20 year old Mila Pivnicki, daughter of Yugoslav immigrants, and they had three children. Mulroney worked energetically for the Progressive Conservative Party as a young lawyer. Although Mulroney had not yet held public office, he ran for election as Conservative leader at the party's 1976 national convention. He waged a vigorous and expensive campaign but lost to Joe Clark after being criticized as the Cadillac Candidate for spending so much money. This was a very bleak time in his life, he took the Leadership loss very personally and it almost ruined him. A few years after taking the job of President of the Iron Ore Company of Canada he decided that he would clean himself up. In 1977 Brian went to an Alcoholics Anonymous meeting for people who didn’t want the world to know they had a problem. In 1982, because of an economic depression, the Iron Ore Company of Canada was forced to close one of its mining and milling towns in Quebec. At first this appeared to be a disastrous political setback however, he turned it into a public relations triumph by making the people of the town in question believe that there were other alternatives when there were none and by negotiating settlements for the workers who had lost their jobs. This earned him respect and won him general support and his reputation was enhanced. In mid-1983 Clark's leadership was being questioned, Brian Mulroney was again a candidate who campaigned, he actually had been paying people to ruin Clarks chances of getting the nomination again. He was elected party leader on June 11, 1983 and he entered the House of Commons on August 28, 1983. Despite inexperience, he was an effective leader of the opposition against Pierre Elliot Trudeau. Trudeau retired and John Turner took his place. The new Prime Minister had a lack of political skills, having been out of politics for some nine years. Consequently, Turner's electoral campaign against Mulroney was difficult. This contained three debates between the two party leaders, during which both English and French were spoken. In these debates, Mulroney, who is bilingual, won wide support for the Conservatives. The election result was the greatest triumph for a party in Canadian history. The depressed state of the Canadian economy and Canada's somewhat tense relations with the United States were problems that Mulroney promised to deal with if his party were returned to power. With unemployment at more than 11 percent, Mulroney also said to make job creation his first aim. The North American Free Trade Agreement (NAFTA) came into effect January 1, 1994. NAFTA was launched 15 years ago to reduce trading costs, increase business investment, and help North America be more competitive in the global marketplace and Brian Mulroney is to thank for this. Mulroney's legacy is complicated and even emotional. March 31, 2009 it was reported by that a Conservative official claimed Mulroney was no longer a member of the party. They claimed his membership expired in 2006 and was not renewed. Additionally, Mulroney allegedly â€Å"called a senior party official two months ago to ask that his name be pulled off all party lists and materials and that communications with him cease. † However, A Mulroney confidante, speaking on condition of anonymity, called the party's claims preposterous. ‘He's part of the history of this party, you can't rewrite history. If they're worried about branding, then shut the inquiry down. They're the ones who called the inquiry. ‘ Mulroney possessed many important significant attributes to being one of the greatest Canadian politicians. As well as some great failures in his career as P. M. Mulroney would be remembered for some good things he had done such as the Nunavut Agreement with the Inuit of the eastern arctic, which set in motion the creation of a third Canadian Territory. He was also an architect of the Francophone summit, which is a yearly meeting of the leaders of the worlds French speaking nations. Though Mulroney had retained a parliamentary majority in the 1988 elections, widespread public opposition to the free-trade agreement and his inability to resolve the Quebec problem caused Mulroney's popularity to decline sharply, and he resigned in 1993. He was replaced as P. M. and head of the Progressive Conservative Party by Defense Minister Kim Campbell, a girl. In conclusion, Brian Mulroney was one of the greatest prime ministers of all time, he served as the longest conservative prime minister in Canada, he attained a struggle through his pre-political life, which lead him to cleaning up his act and leading the conservative party to the greatest majority in Canadian history, he goes on to serve the legacy of one of the greatest political leaders of all time. Work Cited Blake, Raymond Benjamin. Transforming the nation: Canada and Brian Mulroney. Montreal: McGill-Queen's University Press, 2007. http://www.theglobeandmail.com/news/arts/movies/review-i-almost-feel-sorry-for-brian-mulroney/article1985513/ http://www.ogilvyrenault.com/en/people_BrianMulroney.htm http://www.britannica.com/EBchecked/topic/396954/Brian-Mulroney http://www.infoplease.com/ce6/people/A0834401.html

Conservatism in American politics Essay

Conservatism commonly emanates from the domestic policies of republican administrations (Maisel 84). This ideology finds reflection in fiscal policies that support the major role of state and local governments in domestic affairs with the federal government focusing on foreign relations, national defense, and federal legislative enactments. Conservatism also means economic policies espousing minimal government intervention in business and economic growth via supply side economics by boosting production through capital access and tax breaks. Strong nationalist and religious values dominate conservative policies (84). However, there are also democratic administrations with conservative policies. Ronald Reagan was a republican when he became president and considered a conservative. His fiscal policies included the largest tax cuts to boost production, reduction in government spending on domestic areas, and concentration of expenditures on national defense (Light 243). The stress on federalism and the role of the state government became stronger through community level solutions and private sector initiatives on social issues such as the drug problem (252). Economic policies included loose or minimal regulation of the business sector such as removing price controls on domestically sourced oil and limiting the entry of imported automobiles from Japan to protect the local car industry (251). His administration also sought to control monetary supply to reduce inflation (250). Religious beliefs came into play in his handling of the AIDS issue by excluding those with AIDS from mainstream society based on the premise that AIDS is a manifestation of immoral acts. George H. W. Bush was also a republican president and a conservative. As the Cold War ended, his administration faced a huge budget deficit (Light 256). With limited funds and the burgeoning domestic issues, his fiscal policy focused on basic issues by increasing federal spending on education, health care for mothers and children, and technological research. Bush signed into law a number of bills that supported civil rights with the disabilities act and environmental protection via the clean air act (285). His administration also supported federal expenditures on the country’s highway system and law enforcement initiatives (285). He campaigned against new taxes but failed to achieve this because of strong pressure from the democrat majority in the legislature (277, 283). Bush implemented laissez faire. His administration was a key player in creating the North Atlantic Free Trade Agreement that removes tariffs for goods traded by America, Canada and Mexico (285). This agreement controlled intellectual property and eased cross-country investments (285). Bill Clinton was a democrat but considered by some as a conservative because of some controversial policies. The conservative aspects of his fiscal policy included tax cuts through the earned income tax credit that operated as a way of reducing the tax exaction for workers with below a floor amount (Light 277). The signing of the budget reconciliation law decreased the taxes paid by those with low income and small businesses (285). He also signed NAFTA, initially negotiated by Bush (288). The non-conservative aspects of his fiscal policy included increasing taxes for wealthy citizens, budget allocation for healthcare reform and health insurance program for children, and extension of copyright regulation (285). Clinton’s economic policies had a tinge of conservatism with deregulation of trade (288). However, he was able to achieve economic growth by focusing on controlling inflation, reducing unemployment, and securing social welfare and other services (285). Conservatism emerged in his ‘don’t ask don’t tell’ policy that allowed entry of homosexuals into the military as long as they do not disclose their sexual orientation (279). This received lesser criticism from conservatives and strong criticism from the gay and civil rights movements. In contemporary administrations, the trend is towards renewed conservatism given emerging conditions. The divide between the conservative republicans and non-conservative democrats is slowly diminishing (Maisel 86), with flexible administrative policies considered on an issue-to-issue basis.

Evaluation of the evidence for and against stem cell plasticity Article

Evaluation of the evidence for and against stem cell plasticity - Article Example This can be translated to mean that the highly regenerative tissues have stem cells while those that are poor regenerators lack stem cells (Frank, Schatton & Frank 2010, p. 41). However, cells that have been believed to be non-regenerators such as the heart and the brain have lately shown signs of regeneration. This has opened the doors for researches in stem cell population and their regenerative potential. Studies of tissue injury repair have discovered that there is a strong support for important stem cell functions in the hematopoietic system, dermal epithelium, intestinal epithelium, and skeletal muscle. This is a clear indication that stem cell plasticity can be of high importance in repairing of damaged cells in these tissues (Langer, Vacanti &Lanza 2014, p. 231). Hematopoietic stem cells (HSC) exist predominantly in the bone marrow of human beings. They have always been known to serve the purpose of generation all lineages of mature blood cell types that are needed for the maintenance of proper hematopoietic function (Cetrulo, Cetrulo&Cetrulo 2009, p. 234). However, a series of studies have challenged this assertion. These studies suggest that if bone marrow cells are enriched by hematopoietic stem cell activity, they could appear to be of contribution to the lower levels of multiple nonhematopoietic tissues because of injured or irradiated recipients (Bhattacharya & Stubblefield 2014, p. 199). These studies reveal that these activities can result to nonhematopoietic cells within the skin, intestinal epithelium, lung epithelium, kidney epithelium, pancreas, liver parenchyma, skeletal muscle, and myocardium. Some of the support for the stem cell plasticity comes from opposes of abortion. The main reason as to why this group of people is in support of stem cell plasticity is the fact that a majority of stem cell researchers always use embryos that were created in virto fertility treatment. These are the embryos that were produced but were never used. Most

Contract Law Assignment Example | Topics and Well Written Essays - 2500 words

Contract Law - Assignment Example This case study presents the principle that sellers are not making a valid offer to customers, and that customers who bring goods to the counter are not making an acceptance, therefore a contract is not formed. This principle is further illustrated in the case of Fisher v. Bell 1 QB 394. This case notes that the shopkeeper is not making an offer, but the customer who presents the item to the cashier is making an offer to buy. When the cashier takes the customer's money, the cashier is, in effect, accepting the customer's offer to buy the good. Partridge v. Crittenden 1 WLR 1204 is another case illustrating this point, and this court held that offering birds for sale cannot be a valid offer, as the storekeeper might not actually own the birds, therefore he cannot be contractually bound to sell them. There also must be mutual assent to the contract, and this is known as the â€Å"mirror image rule.† This means that the acceptance must mirror the offer exactly. If the acceptance deviates from the terms of the offer, then the acceptance is deemed a counteroffer, in which case the original offeror is in the position to be the acceptee. Moreover, the agreement must be certain and enforceable, which means that the terms must be ascertainable by either consulting reasonable standards or have objective terms which can be enforced. For instance, in the case of Scammell and Nephew Ltd v Ouston 1 AC 251, the court held that an agreement to buy a new van â€Å"on hire purchase terms† was too vague to be enforceable. ... If the acceptance deviates from the terms of the offer, then the acceptance is deemed a counteroffer, in which case the original offeror is in the position to be the acceptee (Restatement 2d Contracts  §59a). Moreover, the agreement must be certain and enforceable, which means that the terms must be ascertainable by either consulting reasonable standards or have objective terms which can be enforced. For instance, in the case of Scammell and Nephew Ltd v Ouston [1941] 1 AC 251, the court held that an agreement to buy a new van â€Å"on hire purchase terms† was too vague to be enforceable. In this case, there was no way of measuring the hire purchase terms, as the contract did not indicate whether the terms were to be reasonable, nor did it list a price. The court must have a way to determine what the parties intended, and this goes to the element of certainty and enforceability. Contract law traditionally required privity of contract – this means that the contract is only between the contractees, and any third party beneficiary to the contract would not have the capability of enforcing the contract. The Contracts Act 1999 changed this, as it specifically allows a third party to sue if the contract benefits the third party, and there is not a stipulation that the third party does not have the ability to enforce the contract (Contracts Act 1999). Therefore, a third party can sue to enforce the contract, which is an evolution from the common law rule regarding contract privity. Effects of Part II of the Housing Grants, Reconstruction and Regeneration Act 1996 This part of the Housing Grants, Reconstruction and Regeneration Act 1996 (HGRRA)

Emirates Airlines Essay Example | Topics and Well Written Essays - 2000 words

Emirates Airlines - Essay Example Emirates is one of the fastest growing airlines in the world and it has consistently posted an average of 20% growth in annual profit since 1985 (Plunkett, 2007). This research studies some key components of Emirates Airlines and how it relates to tourism and management. It examines the operational characteristics of the airline and how it aims at expanding its scope. The second section of the paper examines the financial performance of the airline and its implications. Finally, the paper examines the competitive situation of the airline and concludes on the findings. From the webpage of Emirates Airlines (Emirates Story, 2012), it started operating in October 1985. It aimed at providing high quality flight services to and from Dubai. The airline is mainly owned by the government of Dubai but it operates as an independent entity. Emirates has over 160 aircrafts and flies to over 100 destinations in 66 countries. A total of 40% of the flights are to or from Dubai. The growth in traffic for Emirates Airlines is characterized by the cumulative expansion of the airlines fleet. In 2001, there were just about 9 million passengers who flew on Emirates but by 2006, it had increased to 17.5 million (Graham et al, 2010). This is done through the offer of different classes of services that ensures that different people from different backgrounds are serviced by the airliner. Emirates flies to 111 cities and operates in five different global regions around the world (Emirates Routes, 2012). In each of these regions, Emirates Airlines provides various services that aim at meeting certain targets that are unique to the continent. In Africa, Emirates flies to 21 cities on the continent. Emirates flights to Africa was hinged on the expansion of business activities with Dubai. Since Dubai was set to become an international destination that links the developing world to Europe and North America. Due to the

London is one of the most culturally and ethnically diverse cities on Assignment

London is one of the most culturally and ethnically diverse cities on the planet - Assignment Example Essentially, multiculturalism enhances a community. It regenerates cities that are on the verge of decay. This is demonstrated in the case of the staging of the Olympics in London this year. With the event, there is an expectation of a positive effect in the population movement both inwards and outwards. Britain maintains it will create a stable, progressive and sizable community that is multi-ethnic in composition. The Olympics is expected to bring in people, wealth and diversity with all the developments that will take place. The positive consequence can be specifically illustrated in an aspect of life in London affected by the influx of foreign migrants. Benedictus revealed how the diversity gave life to the food industry in the city. It was explained that culinary tradition is one of the things that the British way of life lacks and as the new immigrants crave for a taste of home, many restaurants offering foreign food open in new immigrant communities. Native Londoners were quick to welcome the changes, which led to a vibrant food industry that provides for the needs of both the migrants and the Londoners alike. This example represents how immigrants contribute new ideas, new changes and new dimension to a community. According to Parekh, multiculturalism â€Å"is not about shutting oneself up in a communal or cultural ghetto and leading a segregated and self-contained life† because it is all â€Å"about opening oneself to others, learning from their insights and criticisms, and growing as a re sult.† Multiculturalism is not without risks. The spate of riots that plagued London in recent years is evidence to this point. When social integration fails, there is always the danger of conflict. There are several reasons for this. First, there is ignorance, which according to Benedictus, breeds intolerance. Unfortunately, it happens most of the time. Then, there is also the media. It feeds ignorance and encourages discrimination by stereotyping people and

Hospitality Management Essay Example | Topics and Well Written Essays - 4000 words

Hospitality Management - Essay Example se international portfolio requires a dynamic leadership and operational team who are well-versed in contemporary theories of consumer behaviour and are able and willing to respond to the needs of fluctuating market preferences. With the aforementioned in mind, it would appear that Hilton Hotels must actively scrutinise the internal and external market environment, determine their internal capacity to fulfill these identified service requirements and deliver on the promise of providing excellence in all aspects of business; both domestic and foreign. Being able to deliver on such promises requires a sophisticated team of service professionals, suggesting that Hilton brands must provide adequate training and development programmes geared toward service excellence and create quality systems to deliver these services and to respond to issues of service recovery to gain customer loyalty. Such systems require a flexible leadership team who remain focused on continuous improvements in the hotel industry. This project focuses on three specific elements which currently exist at Hilton Hotels, including their training and development systems, the inter-connected nature of staff behaviours and customer interaction as well as an analysis of the systems currently in place to manage issues of service failure and subsequent service recovery. Brand and service differentiation are two primary strategic objectives of Hilton Hotels, which involves creating the perceptions of high-quality facilities uniquely tailoured to fit the needs of a diverse consumer market. Hilton maintains a wide variety of four-star accommodations across much of Europe and North America, as well as less-affluent facilities designed for the busy traveller or family-oriented tourist. As the majority of Hilton brands are full-service facilities, including restaurant, banquet and conference catering and regional tourism packages, this would suggest that Hilton employees are fully interactive in virtually all

Renewable energy will be the most significant challenge for the oil Research Paper

Renewable energy will be the most significant challenge for the oil industry. Explain, by citing three reasons, whether you agree or disagree with this statement - Research Paper Example It is not true that renewable energy will be a challenge for the oil industry because of many factors. The renewable energy requires more infrastructure compared to the petroleum oil (Piotrowiak (2012). This process makes the consumers abandon the renewable sources of energy for oil. The price of oil usually fluctuates. It creates uncertainty in the market. The consumers are subjected to speculation. This process affects the prices of other products given that the industries rely on petroleum oil to run their plant and machinery. The petroleum oil undergoes many processes before obtaining pure oil. However, the other sources of energy like wind energy involves many processes. The transition to the use of electric cars will need an industrial transition from the old model spare parts to the manufacturing of electric vehicle spare parts. The adoption of renewable energy vehicles will require continuous monitoring and control software in order to maintain proper functioning of the vehicle. Thus renewable energy will not be a major challenge for the oil industry. The process will cause an additional cost to the owners of vehicles. According to Chan (2012), the marginal returns from the transport business will drastically reduce. Consequently, many potential investors in the transport will be sent away. The electric vehicles will also require extensive facilities for the safe transmission of electric energy to the intended destination. The transmission facilities will require extra electric energy. The cost of using this form of energy will be high. The common form of renewable component, ethanol, and gasoline are not suitable because of the high oxygen conte nt of the mixture. The high oxygen content makes the mixture unsuitable for pipeline transmission. Safe transmission is financially constraining. The additional costs make the preference of the renewable energy sources

Jack Johnson Essay Example for Free

Jack Johnson Essay Jack Johnson was born in Texas. He was the second in a family of nine children. His parents were slaves in their past then became successful Methodists. Speaking about his education, it must be mentioned that he studied at school only for five years and even was excommunicated for his statements about non-existence of the God. However, he succeeded in other field: it can be stated with certainty that the longest reigning Heavyweight Champion of the world was a man by the name of John Aurthur Jonson. (Zirin) Johnson had his first attack, a 16-round conquest, when he was 15. He became professional in 1897, working in private organizations and earning much money. Then he appeared under arrest and was imprisoned for the reason that boxing was an illegal occupation in Texas. Johnson left Galveston after release. (Horowitz 2007) In 1908, Johnson became a world champion after the battle with Tommy Burns. However he got the title only in 1910 after the fight with Jeffries in Las Vegas. After Johnson’s fight with Jeffries race rebellion started. The Texas Legislature forbade movies of his winnings over white boxes being afraid of more rebellion. In 1913, Johnson ran away because of concocted accusations of breaching the Mann Acts provisions against transporting white women to the country for prostitution. (Horowitz 2007) Speaking about his hobbies, Remnick states that â€Å"Johnson was fond of classical music and played the bass viol. In October, 1936, he took the role of Rhadames, the Ethiopian general, in a Chicago Grand Opera Company production of Aida. In no other country in the world are those who start at the bottom and reach the top more generally admired than in America. It is therefore quite impossible to exclude Johnson from Americas galaxy of self-made men, for he was certainly one of the most brilliant examples. His rise from poverty to international fame had in it all those elements of romance and glitter that unfailingly delight mankind. † (Remnick 2003) Johnsons fighting technique and sport achievements Johnsons fighting technique was extremely individual. He worked out a more tolerant method than one expected that time: fighting protectively, looking for an error, and after that using it correspondingly. Johnson for all time started a session carefully, gradually turning over the sessions into a more insistent boxer. He frequently struggled to penalize his enemies sooner than hit them out, continually passing up their knocks and hitting with speedy blows. He usually showed that he had much more to present and, if pressed, he managed to blow rather effectively. (Zirin) Johnsons method was extremely successful; however it was assessed in the media as gutless and conniving. On the contrary, the white champion Jim Corbett had applied a lot of the identical method as ten years before, and was called by the media the cleverest man in boxing. One of the principal benefits of his techniques is that Johnson was able to make huge systematization of the already existing fighting methods. This is clearly seen through the strict structure of the fight, with each part addressing the separate aspect of the battle. (Horowitz 2007) Thus, step by step, the spectator fills the image of the fight which he has shown with additional aspects and details, making it multidimensional. The principal difference and one of the main advantages of this technique is that it is done through the protection, during which Johnson was learning the methods of his opponent to find a mistake then. (Zirin) This showed the perfect knowledge of the battle techniques that Johnson possessed – in order to understand techniques he should have known them pretty well. Methodology which was used by the boxer is mostly learning – Johnson spent rather long time speaking to people about the techniques to gather all information possible. As it was clear, the technique was absolutely strict, vivid, logical and correct. (Zirin) â€Å"No better proof of Johnsons skill can be cited than the fact that his face, ears, and skin, unlike those of most pugilists, bore no disfiguring marks. † (Remnick 2003) By 1902, Johnson triumphed in no less than 50 battles with black white and adversaries. He got his first title in 1903, in the fight with Denver Ed Martin. His attempts to get the full rank were let down as because Heavyweight Champion James J. Jeffries rejected to fight with him because he was black. Actually, Negroes could fight with white people however the heavyweight competition was very appreciated and popular arrangement in America that Negroes were not considered praiseworthy to take part in it. Nevertheless, Johnson had a chance to have a battle with ex- champion Bob Fitzsimmons in 1907. He finally got the World Heavyweight Title in 1908, after his fight with the world champion Tommy Burns. The battle had fourteen rounds and them was stopped because the Johnson’s opponent was severely defected. After this winning over Burns, ethnic hostility among white people became so serious that a collectivist like Jack London spoke about Great White Hope to get the title back from black man — who was rudely illustrated as a subhuman chimpanzee, bring it back it to the place it must be at, with the better white race. Being title owner, Johnson therefore had to fight many opponents billed by advertisers as great white hopes, usually in presentation competitions. In 1909 Johnson defeated such fighters as Tony Ross, Victor McLaglen, Al Kaufman, Frank Moran, Stanley Ketchel. â€Å"The match with Ketchel was keenly fought by both men until the 12th and last round, when Ketchel threw a right to Johnsons head, knocking him down. Slowly regaining his feet, Johnson threw a straight to Ketchels jaw, knocking him out, along with several of his teeth. His fight with Philadelphia Jack OBrien was a disappointing one for Johnson: though scaling 205 pounds to OBriens 161, he could only achieve a six-round draw with the great middleweight. † (Remnick 2003) Johnson had three wives; all of them were white women. However, he had no children. He died in the automobile accident happened on June 10, 1946, in North Carolina. Conclusion The fights of Johnson could be viewed as the basis for deep analysis and understanding of the methods which existed in the previous fights. The significance of the technique analyzed here is not under any doubts; it has become clear that the methods used by Johnson is so successful that it cannot be stated any other fighter has been able to create a better one even over the recent years. The significance of this technique is more increased through the two following factors: first of all, it has been done from inside of the battle with Johnson undertaking multiple efforts to learn partner’s technique; and second, making the serious conclusions touching the need of opponent’s behavior learning. (Stump 1963) Works Cited Remnick, David Struggle for his soul, The Observer, 2003 Zirin, Dave The Hidden History of Muhammad Ali, Edge of Sports Stump, Al. The rowdy reign of the Black avenger. True: The Mens Magazine January 1963. Horowitz, Adam, et al. 101 Dumbest Moments in Business, CNN. com, 2007

One Malaysia Concept Among Malaysian Media Essay

One Malaysia Concept Among Malaysian Media Essay Malaysia is a renown country that is located in the southern parts of Asia, Malaysia consists of thirteen states and three federal territories which in general forms up a total land mass of 329,847 square kilometers, the country also boost of a population of 28.25 million people this is according to the 2010 census. one unique thing about Malaysia is the separation of the country into two separate regions by the South China Sea but the same country with its capital city base situated at Kuala Lumpur and the base for the federal government situated at Putrajaya this indicating that both the different regions of the country are politically and economically represented to reduce the cases of one part wanting to break from the main country due to lack of political or economical misrepresentation, therefore the two separate regions are known as the Peninsular Malaysian and the Malaysian Borneo in other words they are respectively known as the West and East Malaysia. The country is bordered by other Asian countries that are very influential in the world political and economic fields some of these countries include Thailand, Indonesia, Brunei, Singapore, Vietnam and Philippines (Kaufman, 2008). The country is currently going through a lot of challenges at the moment this challenges range from matters of governance and nationalism. The divided ideas of the Malaysian nationals is threatening the peace of the country as the Malaysians are saying that there country is invaded with lots of foreigners who have taken the all the major administrative, economical and political roles of the country and are running the country thus leaving out the true Malaysian out of the normal running of there own country this has resulted to animosity of the countryà ¢Ã¢â€š ¬Ã¢â€ž ¢s citizens, therefore the media has to perform its duty in order to create a clear relationship between the countries citizens and the foreigners living in the country (Toumi, 2010). Malaysia has one of the most intriguing history as compared any other country in the world, that can be dated back to the to the 16th century when the country was ruled by a king who was in -charged of the entire Malay kingdom but in the 18th century the British conquered the country and they eventually became a British colony, the country later got its unification from the British in the year 1946 this was when the eastern and western regions and other countries like Sabah and Singapore were unified, it later became a federation in 1948 and archived its independence in 9 years later that is in the year 1957 (WTEC Hyper-Librarian, 1997). Its union with Singapore wasnà ¢Ã¢â€š ¬Ã¢â€ž ¢t a long one this is because Singapore walked out of the union and later became an independent country this was some years after the country got its independent. The country also boasts of being a country that is full of tourist attraction sites, this is because it has traditional and natural resources, that attract tourists who visits the country annually just to se these spectacular natural features the country has, the country also is expanding its horizons by venturing in other productive matters such as commerce, science and medical inventions that provides the country with supplementary income to ensure that the country can easily sustain it population without asking for aids from donors (WTEC Hyper-Librarian, 1997). Roles of the media in bringing an understanding of Malaysia amongst the Malaysians Before undertaking the assignment of identifying the roles that the media plays and its contributions in improving the understanding of the Malaysians in Malaysia we have to first of all define and know what the media is and its roles/ importance amongst us (Kaufman, 2008). In general according to a lay mans understanding the word media refers to various means of communication this implies that the media is a platform that provides different people and individuals with the opportunity to communicate and exchange ideas amongst themselves in efforts aimed at improving there current form of life to a more improved one (Daily Express, 2003). This communication is passed on through various channels that include the Television, Radio, and Newspaper, other forms of media include the internet, brochures, advertisements on billboards amongst other sources of information that tend to appeal or influence an individual to take in a given action into action (Nadchatram, 2007). Therefore media simply is the device that creates a smooth platform for the creation and consumption of messages from one person/ point to the other freely. Roles of the media The media just like any other organ in that has a public influence / contact has an important role in the society that it relates to and in this section I am going to take a look on the important roles that the media play in the society and they include the following. The first role of the media is to educate its audience; this role is actually efficient because the people and the media are closely related to each other and interact frequently (Ahmad, 2005). The media interacts closely with the masses without any interference occurring between them therefore the media will use this time to educated the masses on the recommended issues thus ensuring the people a well informed when they about what is expected of them or how to handle themselves in a given situation (Center For Democracy And Governance, 1999). This interaction will ensure that the public are well trained and educated on the ways they are supposed to handle themselves in a given kind of situation. The other role of the media is to inform its audiences, this is were the media informs its audience / readers and viewers what is going on in there surrounding, the media will use its influence to tell or show there respective audience what they are supposed to be aware of or what is going on in there surroundings, this is slightly different from the previous role of informing the audience as therefore in this case the media will be updating the people on what is going on while educating will be introducing them to new ideas aimed at improving there lives and improve there living conditions (TechTerms.com, 2006). Surveillance is another role of the media; this is where the media monitors and provides its audiences, viewers and readers with information pertaining to development of pressing issues. This is exclusively seen when the media monitoring the behaviours activities and any other important information that is involving people involved indulging in inappropriate behaviors that may have negative impacts on the public (TechTerms.com, 2006). In surveillance role is where the media will investigate on allegations that are indicted on graft and other illegal cases people, non governmental / governmental organizations are the most monitored by the media thus providing the audience with the ways that the organizations and individuals are affecting the ways in which an individual operates, at the same time the media checks on the ways in which a decease or disaster is affecting individuals and at the same time updating them on the level and of containing the disease or disaster in a community (T oumi, 2010). The other role of the media is correlation, this is where the media will relate what is going on ion one point of the world with what is happening in the other point of the world, this is when the media highlights some of the intriguing matters that are hitting the headlines internationally, this will be in the field of science invention politics, economics, social or abnormal situations (Ahmad, 2005). This will be made clear to the viewers as there will be in a position to know what the other parts are experiencing and implement some of these things in order to improve there living condition (Daily Express, 2003). The media also plays the marketing role this is when the individual or a company will be in position of airing his product in order to sell the product, thus the individual will be in a position to use the media in order to alert and/ or inform the people that there is a new product in the market (Foulger, 2003). This will make the respective customers be in a position to know the products and purchase them a role that is being used by the media houses to sustain themselves as the products they are advertising raise some income for the media organizations. Ways the media can improve relationship in Malaysia In the previous section I have noted the roles of the media and there significance to the people who interact with the media, therefore in this section of paper I am going to see the role that the media plays for a better understanding of the Malaysian idea this is by evaluating on the ways the media can use its powers to ensure that the Malaysians live in togetherness without misunderstanding each other. The media is supposed to provide the Malaysian citizens with the kind of information the will enable that each of the Malaysian individuals will practice the act of acceptance and respect amongst other factors that will ensure that the dermas and wishes of the prime minister Dato Najib Tun Razak are fulfilled this according to his speech that he delivered during the day that he was taking over the office of the leading the nation, he wanted the to see a1-Malaysia (Zainala, 2010). This is when he gave the media the opportunity to be the center stage of realizing that the dream of one Malaysia is experienced. As I had mentioned earlier the media plays an important in any community this is because the communities are in close contact with the community and the majority of the Malaysian population (Nadchatram, 2007). The media can helping the healing process of the country this is because the country is highly affected with cases of ethnicity that are the key reasons that are destroying the close relationship that should be experienced amongst the Malaysian citizens (Ahmad, 2005). In this case the media is supposed to play a great role in uniting the country the is in the verge of disintegrating as a result of the ethnicity in our country Malaysia and I highly believe that the media can come up with a method that can with a peaceful Malaysian society as a result of constant information regarding the importance of a 1Malaysia. I am a well trained journalist and the only tool that I will use to unite my country Malaysia from disintegration in the future and this is through the media, which according to me is the only way that I can save my country from the threat of disintegration as a result of political and ethical differences. The media will have a positive impact if used properly in the Malaysia in order to quell the raising differences that are being experienced in the country, so in order for the media to realize positive impacts on the current existing differences that is currently being experienced in the country is when the media is used to Persuade the public (Zainala, 2010). When the media persuades the public this will ultimately contribute to an improved attitude of the Malaysian a citizens who will listen to the views that are being explained by the media and this will automatically ensure that the citizens of Malaysia change there reasoning and then unite to format country of national unity (Center For Democracy And Governance, 1999). In persuading my audience I will send massages that will basically be preaching for peace and at the same time persuading the Malaysian citizens to top indulging in practices s that marginalizes other Malaysians thus classifying them in different classes yet they come from the same country, the media will manage in unifying them by telling them (Listeners/ audience ) that some practices such as intermarriage are the best for the country this is because the people from different places and cultures will be able to unite and form a family thus strengthening the people living in the country and in the end resulting to the unity of a one Malaysia (Center For Democracy And Governance, 1999). I would use the media to see an ethnic free Malaysia this is when I would use it as an instruments that I have in to ensure that a 1 Malaysian nation is realized, this is when the media houses in the country put a lot of there concentration in highlighting the issues that are related to seeing a 1 Malaysia nations (Daily Express, 2003). This can only be achieved when the media concentrated on reporting on issues that discouraging the uses of some encroached Malaysian cultures that deprive the country the realization of a new nation, this will to some point transform the ideological thinking of the individuals as the media will ensure that it provides the viewers, readers, and listeners with documentaries that will aim at telling them the impotence of unity (Foulger, 2003). This will to some extent reduce the cases of discrimination amongst the Malaysian citizens, in this case the ramparts information that swill be used by the media in discouraging ethnicity in Malaysia will definitely result to the unity of the Malaysia citizens this is because the media will have painted a clear picture to them thus ensuring that they will reform as the media has shown them the importance of the unity of 1 Malaysia thus the citizens will opt to be together and forget about there ethnic background thus ensuring that the country becomes one without any ethnic differences (Nadchatram, 2007). The government should also use or work hand in hand with the media in order for the achievement of the 1 Malaysia, in this case the government should invite the media to provide a critism and monitoring of its daily activities this will especially help the citizens to become more enlightened on the plans and activities of the government, I highly believe that if this is implemented a new Malaysia will be realized (Ahmad, 2005). This is because the Malaysian people will be informed with the media on the daily activities the government and this will bring some trust into the citizens who will feel that the government works hand in hand with them and this will automatically result to one nation that has the same political views that will ensure that the individuals in the country feel connected to the government of the country. The media should also show good images and news to the Malaysian citizens and the international countries, this will to some extent ensure that the people living in Malaysia to value piece in there country this is where the country citizens will see that they need to uphold peace in there country and them will have achieved in quelling there ethnic behaviours therefore making them to resort to be peaceful thus making them peaceful and more unethical (Zainala, 2010). This will be realized when the media indulges in public relations that will contribute to the government and the people that are living in Malaysia with this being implemented the Malaysians will feel more peaceful with each other and in the end they will be able to live freely in the regions without conflicts.

The psychology behind child abuse and neglect

The psychology behind child abuse and neglect The Psychology of the Child deals with mental growth or, what amounts to the same thing, the development of behavior patterns (including consciousness) up to adolescence, the transitional phase marking the entrance of the individual into adult society. Mental growth is in- separable from physical growth: the maturation of the nervous and endocrine systems, in particular, continues until the age of sixteen. The psychology of a child must be regarded as the study of one aspect of embryogenesis, the embryogenesis of organic as well as mental growth, up to the beginning of the state of relative equilibrium which is the adult level. Child abuse is the physical and/or psychological/emotional mistreatment of children. In the United States, the Centers for Disease Control and Prevention (CDC) define child maltreatment as any act or series of acts or commission or omission by a parent or other caregiver that results in harm, potential for harm, or threat of harm to a child. Most child abuse occurs in a childs home, with a smaller amount occurring in the organizations, schools or communities the child interacts with. The mental health journal, states that child abuse is defined as any recent act or failure to act on the part of a parent or caretaker which results in death, serious physical or emotional harm, sexual abuse or exploitation, an act or failure to act which presents an imminent risk of serious harm. There are four major categories of child abuse: neglect, physical abuse, psychological/emotional abuse, and sexual abuse. NEGLECT: Neglect is the instance in which the responsible adult fails to adequately provide for various needs, including physical (failure to provide adequate food, clothing, or hygiene), emotional (failure to provide nurturing or affection) or educational (failure to enroll a child in school). PHYSICAL ABUSE is physical aggression directed at a child by an adult. It can involve striking, burning, choking or shaking a child. The transmission of toxins to a child through its mother (such as with fetal alcohol syndrome) can also be considered physical abuse in some jurisdictions .The distinction between child discipline and abuse is often poorly defined. Cultural norms about what constitutes abuse vary widely: among professionals as well as the wider public, people do not agree on what behaviors constitute abuse. Some human service professionals claim that cultural norms that sanction/ support physical punishment are one of the causes of child abuse, and have undertaken campaigns to redefine such norms. In the United States, the National Association of Social Workers has issued statements that even the mildest forms of physical punishment, such as moderate spanking, can lower childrens self-esteem, constitute acts of violence, and teach children that physical force is an acce ptable way to resolve conflicts. Against this latter argument, the philosopher Prof. David Benatar points out that one might as well say that fining people teaches that forcing others to give up some of their property is an acceptable way to respond to those who act in a way that one does not like. If beatings send a message, why dont detentions, imprisonments, fines, and a multitude of other punishments convey equally undesirable messages? He adds. 3 PSYCHOLOGICAL ABUSE also known as emotional abuse, which can involve belittling or shaming a child, inappropriate or extreme punishment and the withholding of affection. CHILD SEXUAL ABUSE is any sexual act between an adult and a child, including penetration, oral sex and forced nudity in front of the adult. According to the (American) National Committee to Prevent Child Abuse, in 1997 neglect represented 54% of confirmed cases of child abuse, physical abuse 22%, sexual abuse 8%, emotional maltreatment 4%, and other forms of maltreatment 12%. A UNICEF report on child well-being stated that the United States and the United Kingdom ranked lowest among industrial nations with respect to the wellbeing of children. This study also found that child neglect and child abuse are far more common in single-parent families than in families where both parents are present. CAUSES OF CHILD ABUSE Child abuse is a complex problem which has multiple causes. Understanding the causes of abuse is crucial to addressing the problem of child abuse. Parents who physically abuse their spouses are more likely to physically abuse their children However, it is difficult to know whether marital strife is a cause of child abuse, or if both the marital strife and abuse are caused by tendencies in the abuser. Substance abuse is a major contributing factor to child abuse. One study found that parents with documented substance abuse, most commonly alcohol, cocaine, and heroin, were much more likely to mistreat their children, and were also much more likely to reject court-ordered services and treatments. Another study found that over two thirds of 4 cases of child maltreatment involved parents with substance abuse problems. This study specifically found relationships between alcohol and physical abuse, and between cocaine and sexual abuse. In 2009 CBS News reported that child abuse in the United States had increased during the economic recession. It gave the example of a father who had never been the primary care-taker of the children. Now that the father was in that role, the children began to come in with injuries. CAUSES OF CHILD ABUSE Children have that right to be loved. But there are those who suffer child abuse in the very sense of the word. Child abuse could either be physical, mental or sexual abuse to children. This might have certain adverse effects on the child so they must be given extra support and attention physical abuse concerns maltreatments of children in a physical way. This means hurting the children physically, or not giving them proper nutrition. Emotional abuse or mental abuse, on the other hand, is about abuse in children which affects primarily their emotions. This includes saying hurtful words to children, as well as scolding them often that lower their self esteem. Sexual abuse, however, is abuse that concerns the sexual attributes of a child. This is one of the worst cases of child abuse. Like any other abuse, child abuse also has a cause. There are many causes of child abuse. The most prominent one among the causes is mental illness, as well as psychological problems. The tendency is that people who are not in their right minds, could easily do harm to children, whether intentional or not. Also, family problems are major causes of child abuse. Parents under the power of drugs could easily hurt their children. Plus, financial problems could invoke parents or other 5 members of the family to abuse children as an outlet of their emotions. Stress could also be a root cause of child abuse. It is good to know the cause of abuse on a certain child so that the treatment and the actions could be well defined. EFFECTS OF CHILD ABUSE (SHORT TERM) Studies indicate that every day a significant number of children are exposed to serious maltreatment and neglect leading to physical and psychological injury and serious long-term consequences. Researchers are continuously examining the wide range of potential consequences of child abuse and neglect. Mounting evidence suggests that, in addition to the immediate negative effects on children, maltreatment is associated with a host of problems manifested in adolescence and adulthood. Child abuse is not, however, a short-term crisis in a childs life. Although children are removed from violent homes or leave home to live on their own, the effects of experiencing abuse in their childhood follow them through life. Child abuse can affect all aspects of a childs life and can spill over in there adult life as well. Effects of child abuse include the following: PSYCOLOGICAL EFFECTS Child abuse may permanently alter the psychological well being of a child. Following maltreatment, children are known to display the following problems: Extreme and repetitive nightmares, Anxiety. Unusually high levels of anger and aggression. Feelings of guilt and shame for sexually abused victims this can be quite severe, especially if the victim experienced some degree of pleasure during part of the abuse. Sudden phobias, such as a fear of darkness or water. 6 Psychosomatic complaints, including stomachaches, headaches, hypochondrias is, fecal soiling, bed wetting and excessive blinking. General fearfulness and a specific fear of others of the same gender as the abuser. Depressive symptoms, long bouts of sadness, social withdrawal. Self-reported social isolation and feelings of stigmatization.. After continued exposure to maltreatment, children may develop further psychological complications: Significant increase in rates of psychiatric disorders, Dissociation, intrusive thoughts suicidal ideation and more acute phobias, More serious levels of anxiety fear depression, loneliness, anger, hostility and guilt, Distorted cognition, such as chronic perceptions of danger and confusion, illogical thinking, inaccurate images of the world, shattered assumptions about the world and difficulty determining what is real, decreased effectiveness in comprehending complex roles. PHYSICAL EFFECTS In addition to the obvious physical injuries, such as broken bones, bruises and scarring, abuse is also related to several additional physical complications for children, including the following: Children who have suffered serious and chronic neglect are more likely to be smaller and lighter than non-maltreated children, which has been shown to affect long-term health. Children who are physically abused (or shaken in the case of very young children) may suffer permanent neurological damage, dramatically affecting their future development. Weight problems often emerging as eating disorders. Serious sleeps disturbances and bouts of dizziness when awake. 7 Other stress-related symptoms, such as gastrointestinal problems, migraine headaches, difficulty breathing, hypertension, aches, pains and rashes which defy diagnosis and/or treatment, Poor overall health. BEHAVIORAL CONSEQUENCES Abused children are known to display the following behavioral problems: Developmental delays, Clinging behavior, extreme shyness and fear of strangers, Troubled socialization with peers constant fighting or socially undesirable behaviors, such as bullying, teasing or not sharing, Poor school adjustment and disruptive classroom behavior,there is a growing understanding among researchers that child maltreatment is associated with a host of behavioral problems that manifest themselves in adolescence: School-age pregnancy, Self-destructive behaviors such as self-mutilation or burning, Truancy and running away behavior, Delinquency and prostitution. Early use of drugs/alcohol and substance abuse/dependence, Eating disorders, such as anorexia, bulimia or obesity primarily among female victims,Suicide and suicide attempts. Evidence suggests that many of these problems continue into adulthood and become ingrained patterns of behavior. It is believed that in order to deal with the trauma of being abused and neglected, children and youth develop such behaviors as coping strategies. And although these behaviors eventually become self-destructive, they are often extremely difficult to abandon. EFFECT ON ACADEMIC PERFORMANCE One of the most destructive consequences of child abuse may be the detrimental effect on 8 a childs school performance. Over and over again, research indicates that abused children demonstrate reduced intellectual functioning and perform very poorly in school. And poor school performance can have serious long-term consequences. Academic failure has been associated with antisocial behavior and quitting school. These behaviors in turn increase the risk of long-term decreased productivity, long-term economic dependence and generally lower levels of satisfaction with life as adults.58 Maltreated children may display the following: Lower overall schools performance test scores and lower language, reading and math scores. Grade repetitions, disciplinary referrals and a high number of suspensions. Working and learning at below average levels (as reported by teachers). Weaker orientation to future vocational and educational goals compared to non-maltreated children. It is understandable that maltreated children will perform poorly in school. Not only do they face the obvious complications associated with a violent home life, but neglectful and abusive parents are less likely to provide an intellectually stimulating environment for the child, read to the child, supervise homework and generally become involved in their childs academic life. EFFECT ON SEXUALITY In general, abuse adversely affects a childs concept of sexuality reduces his or her ability to set appropriate boundaries and often instills a fear or negative perception of sex. While the majority of sexual consequences are the result of sexual abuse, other forms of maltreatment can also be sexually destructive. For example, a neglected child may seek 9 sexual intimacy very early in life in order to fulfil an unmet need for parental intimacy. This creates a risk for teenage pregnancy or sexually transmitted diseases. The following are the major sexual consequences of maltreatment reported in the literature: Engaging in open or excessive masturbation, excessive sexual curiosity and frequent exposure of the genitals. Simulated sexual acts with siblings and friends, inappropriate sexual behavior such as breast or genital grabbing. Premature sexual knowledge sexualized kissing in friendships and with parents. In adolescence and adulthood, maltreated children continue to display sexually maladaptive behavior: Orgasmic disorders and painful intercourse, Promiscuity, Dissatisfaction with sex and negative attitudes about sex. These problems are often the result of introducing a sexual component into a parent-child relationship, which affected the childs sense of sexuality and intimacy. In essence, a child who has suffered sexual abuse can, as a result, have difficulty distinguishing between a sexual and a non-sexual relationship and therefore introduce a sexual element into all relationships. INTERPERSONAL CONSEQUENCES Child abuse can interfere with a persons ability to develop meaningful and appropriate relationships from childhood through to adulthood. Abused and neglected children are consistently rated by their peers as demonstrating socially undesirable behavior. Children displaying multiple psychological and behavioral problems often have a difficult time 10 both developing and maintaining healthy relationships. Victimization reduces social competence and limits empathic ability, both of which are necessary to establish satisfying relationships with others. Maltreated children have been known to display the following interpersonal problems: Insecure attachments to parents and caregivers,loss of close friends, difficulty in trusting others. Relationship problems, such as overly sexualized or overly conflicted relationships. Chronic dissatisfaction with adult relationships and fear of intimacy. EFFECTS ON SELF PERCEPTION Parental abuse undoubtedly affects the self-esteem of a child. A lack of interest in a child or a violent attack on a child, for example, will likely lead the child to develop a sense of unworthiness. Maltreatment has been associated with distorted or extremely negative self-images starting in childhood and continuing throughout ones life. Maltreated children typically view themselves as bad, worthless or unlovable and may develop the following problems: Extremely low levels of self-esteem, Feelings of being out of control, Inaccurate body images which often lead to eating disorders, Overwhelming sense of guilt or self-blame for the abuse, Impairment of a cohesive sense of identity, Self-disgust, self-denigration, self-hatred.   SPIRITUAL CONSEQUENCES Often, children who have been abused and neglected report having lost their sense of faith, not just a religious belief in a divine being, but also their faith in themselves, other people and the world around them. It is common for maltreated children to display what 11 some authors have called a shattered soul or soul pain. Moreover, adults who have experienced maltreatment display less interest and participation in organized religion. Systematic battering, sexual abuse, emotional attacks or the long-term neglect of a child is likely to destroy his or her spirit or enthusiasm for life. While often overlooked in the literature, the shattered soul may prove to be an extremely significant long-term consequence of child maltreatment. SUBSEQUENT VIOLENCE Victims of child abuse often become further victimized as adolescents and adults and/or become violent themselves toward their own children and in intimate relationships. According to studies on the intergenerational transmission of child maltreatment, one third of all victims grow up to continue a pattern of seriously inept, neglectful or abusive child rearing as parents; one third do not; and one-third remain vulnerable to the effects of child maltreatment depending upon social stressors in their life. Adults and adolescents who report a history of child maltreatment may demonstrate the following: Maltreatment of their own children. A history of being a victim of a violent assault by a non-family member during adolescence. Perpetrating dating violence in adolescence and/or spousal violence in adulthood. Becoming a victim of an assaultive partner (most often a male abuser) and/or the victim of additional sexual assaults. CHILD ABUSE A PERMANENT AND LIFELONG TRAUMA When an orphan or adolescent experience trauma such as family violence, child abuse, or witnesses prolonged violence, several problems arise. These children might experience 12 anger, distrust, and fear commitment. Children who live through such childhood trauma often suffer permanently. Extensive studies about adults abused as children investigate the relationships between childhood trauma and problems including uncontrollable anger and a negative attitude. Miller, Villani and Sharfstein all discuss numerous factors that influence violence, including alcohol, violent threats, and a violent past (Miller, p. 61-62; and Sharfstein, p. 2). Miller (1998) presents several abuse and mistreatment studies concerning children who experience family violence at an early age and how this violence leads them to have behavioral problems as adults (p. 62). Child abuse, whether inflicted on orphans or children who live with biological parents, causes distrust, another problem and long lasting effect. Distrust can result with abused children. These children begin to distrust the people closest to them, their family, and this lack of trust carries over into adulthood. 13

Dr. Abdus Salam :: biographies biography bio

Dr. Salam was born in the small village of Jhang, present day Pakistan in 1926 where he attended the first few years of school. His father was an official in the Department of Education for the poor farming district. A fast learner Dr. Salam attended the University of the Punjab at the age of 13 and at the age of 14 he received the highest numbers ever recorder for the Matriculation Examination at the university. Due to his outstanding grades he received a full scholarship to the Government College, University of Punjab. In 1946 he obtained his MA in physics and then that very same year he was awarded with a scholarship to St. John's College, Cambridge where he got a double BA with honors in mathematics and physics in 1949 and then a Ph. D in Theoretical Physics from Cambridge in 1952. At this point in his he had already received the Smith's Prize by the University of Cambridge for the most outstanding pre-doctoral contribution to physics (1950). Then in 1951 Dr. Salam returned to his roots to teach mathematics at the Government College, Lahore, Pakistan. Since Dr. Salam was a man who was very devoted to his religion and because he belonged to the Ahmadiyya Muslim sect, considered heretical by many Muslims, he decided to leave his beloved Pakistan when the stigma of being a part of the Ahmadiyya sect became too much and the realization that he would not be able to continue his research in physics in such conditions. So in 1954 Dr. Salam left Pakistan for a lectureship at Cambridge. After many years of contributions to the world of physics at many different schools and institutions, including, Cambridge, London University, Imperial College of London, Institute of Advanced Study in Princeton, and many others, in 1979 Dr. Salam received a Nobel Prize in physics for the work he had done in the electroweak theory, "which is the mathematical and conceptual synthesis of the electromagnetic and weak interactions-the latest stage reached until now on the path towards the unification of the fundamental forces of nature. Salam, Sheldon Glashow, and Steven Weinberg arrived at the theory independently and shared the prize." (http://en.wikipedia.org/wiki/Abdus_Salam). At this point he finally felt he had gotten the love of his beloved Pakistan and served on many Pakistani comities. Quantum Electrodynamics or QED is the quantum field theory which describes the properties of the electromagnetic forces. All forces or interactions of nature are thought to be comprised of 4 basic forces, Gravity, Electromagnetism, Strong nuclear force, and the Weak nuclear force.

Flag Desecration :: essays research papers

Flag Desecration Flag desecration is not American. People who burn the American flag lack respect for themselves, America, and the many people who have died to preserve American freedom. The people who desecrate the American flag have no right to call themselves Americans. They are unpatriotic, two faced, cowards, and worse of all un-American (communist). To be patriotic a person must love and defend his own country against all foreign and domestic threats. These unpatriotic people are two faced. They live in America with all its freedoms, and yet desecrate the most important symbol which holds America together: the flag. The way flag burners go about desecrating the American flag shows that they are not true Americans. Flag burners commit a morally unjust and hateful crime by desecrating the American flag. They are the first to hid behind the first amendment (Freedom of Speech). For people to say they have the right to burn the American flag, sighting their first amendment rights, t hey have some kind of warped sense of expression. If people continue to desecrate the American flag, it will lose its significance and value. From 1968 to 1989, politicians and true red blooded Americans understood how important it was to respect the American flag. Congress passed a law in which it prohibited desecration of the American flag in 1968. According to the law, it was illegal to cast contempt, either by word or act upon the American flag ((Federal law, 18 USC Sec. 700 States, 1968); Sec. 2(a). The law states that whoever knowingly casts contempt upon any flag of the United States by publicly mutilating, defacing, defiling, burning, or trampling upon it shall be fined, not more than $1,000 or imprisoned for not more than one year, or both, Sec. 2(b). The term "flag of the United States" as used in this section, shall include any flag, standard colors, ensign, or any picture or representation of either, or of any part or parts of either, made of any substance or r epresented on any substance by which the average person seeing the same without deliberation may believe the same to represent the flag, standards, colors, or ensign of the United States of America". In simple form, the law says that the American flag is to be revered and not abused in an act demeaned as unprofessional. The law was very strict and to the point. Flag Desecration :: essays research papers Flag Desecration Flag desecration is not American. People who burn the American flag lack respect for themselves, America, and the many people who have died to preserve American freedom. The people who desecrate the American flag have no right to call themselves Americans. They are unpatriotic, two faced, cowards, and worse of all un-American (communist). To be patriotic a person must love and defend his own country against all foreign and domestic threats. These unpatriotic people are two faced. They live in America with all its freedoms, and yet desecrate the most important symbol which holds America together: the flag. The way flag burners go about desecrating the American flag shows that they are not true Americans. Flag burners commit a morally unjust and hateful crime by desecrating the American flag. They are the first to hid behind the first amendment (Freedom of Speech). For people to say they have the right to burn the American flag, sighting their first amendment rights, t hey have some kind of warped sense of expression. If people continue to desecrate the American flag, it will lose its significance and value. From 1968 to 1989, politicians and true red blooded Americans understood how important it was to respect the American flag. Congress passed a law in which it prohibited desecration of the American flag in 1968. According to the law, it was illegal to cast contempt, either by word or act upon the American flag ((Federal law, 18 USC Sec. 700 States, 1968); Sec. 2(a). The law states that whoever knowingly casts contempt upon any flag of the United States by publicly mutilating, defacing, defiling, burning, or trampling upon it shall be fined, not more than $1,000 or imprisoned for not more than one year, or both, Sec. 2(b). The term "flag of the United States" as used in this section, shall include any flag, standard colors, ensign, or any picture or representation of either, or of any part or parts of either, made of any substance or r epresented on any substance by which the average person seeing the same without deliberation may believe the same to represent the flag, standards, colors, or ensign of the United States of America". In simple form, the law says that the American flag is to be revered and not abused in an act demeaned as unprofessional. The law was very strict and to the point.

Effects of Dirty Environment Essay

1) Garbage dumping We throw garbage here and there without caring that people might step on it. It attracts flies and mosquitoes which carry harmful herms with them. When flies and mosquitoes which carry harmful germs with them. When flies and mosquitoes sit on our foods, they spread diseases among those who eat such food. 3) Urination Urination in the open again makes the surroundings dirty and foul smelling. 4) Spitting Spitting here and there also spoils the surroundings. Effects of unclean surrounding A) When we live in unclean surroundings, our health suffers. B) When we eat food infected by germs carrying flies and mosquitoes, we are likely to suffer from certain dreadful diseases. Two such dreadful diseases are diarrhea and cholera. C) Repeated attacks of these diseases make us weak. The children suffering from these diseases will not grow properly. They become weak and fall prey to many other infection and diseases. As a result of this, death many also occur. Ways of making our surroundings clean a) Defecate in a sanitary latrine. After using the latrine throw enough water into it. People can get together and build a common latrine. We can also make water-sealed pit latrines away from the source of drinking water. We can also make other latrines such as `Suvidha’ the new type of latines of French latrines and dry pit latrines. Latrines should be kept neat and clean. . c) After defecation, hands, fingers, nails, feet and legs should be washed with soap or ash. d) The dumping of garbage should not be done in the open near your house. They should be dumped in the pits. These pits should be regularly emptied. The pits should have a narrow opening through which the garbage can is thrown into it. It should be covered with soil. After a few months, the garbage decomposes and it can be used as manure. e) Keep the drinking water, food items covered, the whole locality clean and tidy. f) We must take care of personal hygiene and clean all parts of our body regularly. g) The houses should be constructed in such a way that there should be enough air and sunlight.

Ias 11

IAS 11 International Accounting Standard 11 Construction Contracts In April 2001 the International Accounting Standards Board (IASB) adopted IAS 11 Construction Contracts, which had originally been issued by the International Accounting Standards Committee in December 1993. IAS 11 Construction Contracts replaced parts of IAS 11 Accounting for Construction Contracts (issued in March 1979). Other IFRSs have made minor consequential amendments to IAS 11. They include IAS 23 Borrowing Costs (as revised in March 2007) and IAS 1 Presentation of Financial Statements (as revised in September 2007). IFRS Foundation A613 IAS 11 CONTENTS from paragraph INTERNATIONAL ACCOUNTING STANDARD 11 CONSTRUCTION CONTRACTS OBJECTIVE SCOPE DEFINITIONS COMBINING AND SEGMENTING CONSTRUCTION CONTRACTS CONTRACT REVENUE CONTRACT COSTS RECOGNITION OF CONTRACT REVENUE AND EXPENSES RECOGNITION OF EXPECTED LOSSES CHANGES IN ESTIMATES DISCLOSURE EFFECTIVE DATE 1 3 7 11 16 22 36 38 39 46 FOR THE ACCOMPANYING DOCUMENTS LISTED BELOW, SEE PART B OF THIS EDITION ILLUSTRATIVE EXAMPLES Disclosure of accounting policies The determination of contract revenue and expenses Contract disclosures A614 Â ©IFRS Foundation IAS 11 International Accounting Standard 11 Construction Contracts (IAS 11) is set out in paragraphs 1–46. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 11 should be read in the context of its objective, the Preface to International Financial Reporting Standards and the Conceptual Framework for Financial Reporting. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance. IFRS Foundation A615 IAS 11 International Accounting Standard 11 Construction Contracts Objective The objective of this Standard is to prescribe the accounting treatment of revenue and costs associated with construction contracts. Be cause of the nature of the activity undertaken in construction contracts, the date at which the contract activity is entered into and the date when the activity is completed usually fall into different accounting periods.Therefore, the primary issue in accounting for construction contracts is the allocation of contract revenue and contract costs to the accounting periods in which construction work is performed. This Standard uses the recognition criteria established in the Framework for the Preparation and Presentation of Financial Statements1 to determine when contract revenue and contract costs should be recognised as revenue and expenses in the statement of comprehensive income. It also provides practical guidance on the application of these criteria. Scope This Standard shall be applied in accounting for construction contracts in the financial statements of contractors. 2 This Standard supersedes IAS 11 Accounting for Construction Contracts approved in 1978. Definitions 3 The fo llowing terms are used in this Standard with the meanings specified: A construction contract is a contract specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use.A fixed price contract is a construction contract in which the contractor agrees to a fixed contract price, or a fixed rate per unit of output, which in some cases is subject to cost escalation clauses. A cost plus contract is a construction contract in which the contractor is reimbursed for allowable or otherwise defined costs, plus a percentage of these costs or a fixed fee. 4 A construction contract may be negotiated for the construction of a single asset such as a bridge, building, dam, pipeline, road, ship or tunnel.A construction contract may also deal with the construction of a number of assets which are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use; examples of such contracts include those for the construction of refineries and other complex pieces of plant or equipment. 1 IASC’s Framework for the Preparation and Presentation of Financial Statements was adopted by the IASB in 2001.In September 2010 the IASB replaced the Framework with the Conceptual Framework for Financial Reporting. A616 Â © IFRS Foundation IAS 11 5 For the purposes of this Standard, construction contracts include: (a) contracts for the rendering of services which are directly related to the construction of the asset, for example, those for the services of project managers and architects; and contracts for the destruction or restoration of assets, and the restoration of the environment following the demolition of assets. (b) 6Construction contracts are formulated in a number of ways which, for the purposes of this Standard, are classified as fixed price contracts and cost plus contracts . Some construction contracts may contain characteristics of both a fixed price contract and a cost plus contract, for example in the case of a cost plus contract with an agreed maximum price. In such circumstances, a contractor needs to consider all the conditions in paragraphs 23 and 24 in order to determine when to recognise contract revenue and expenses.Combining and segmenting construction contracts 7 The requirements of this Standard are usually applied separately to each construction contract. However, in certain circumstances, it is necessary to apply the Standard to the separately identifiable components of a single contract or to a group of contracts together in order to reflect the substance of a contract or a group of contracts.When a contract covers a number of assets, the construction of each asset shall be treated as a separate construction contract when: (a) (b) separate proposals have been submitted for each asset; each asset has been subject to separate negotiation and the contractor and customer have been able to accept or reject that part of the contract relating to each asset; and the costs and revenues of each asset can be identified. (c) 9 A group of contracts, whether with a single customer or with several customers, shall be treated as a single construction contract when: (a) (b) the group of contracts is negotiated as a single package; the contracts are so closely interrelated that they are, in effect, part of a single project with an overall profit margin; and the contracts are performed concurrently or in a continuous sequence. (c) 10A contract may provide for the construction of an additional asset at the option of the customer or may be amended to include the construction of an additional asset. The construction of the additional asset shall be treated as a separate construction contract when: (a) the asset differs significantly in design, technology or function from the asset or assets covered by the original contract; or the pri ce of the asset is negotiated without regard to the original contract price. b) Â © IFRS Foundation A617 IAS 11 Contract revenue 11 Contract revenue shall comprise: (a) (b) the initial amount of revenue agreed in the contract; and variations in contract work, claims and incentive payments: (i) (ii) to the extent that it is probable that they will result in revenue; and they are capable of being reliably measured. 12Contract revenue is measured at the fair value of the consideration received or receivable. The measurement of contract revenue is affected by a variety of uncertainties that depend on the outcome of future events. The estimates often need to be revised as events occur and uncertainties are resolved. Therefore, the amount of contract revenue may increase or decrease from one period to the next.For example: (a) a contractor and a customer may agree variations or claims that increase or decrease contract revenue in a period subsequent to that in which the contract was init ially agreed; the amount of revenue agreed in a fixed price contract may increase as a result of cost escalation clauses; the amount of contract revenue may decrease as a result of penalties arising from delays caused by the contractor in the completion of the contract; or when a fixed price contract involves a fixed price per unit of output, contract revenue increases as the number of units is increased. b) (c) (d) 13 A variation is an instruction by the customer for a change in the scope of the work to be performed under the contract. A variation may lead to an increase or a decrease in contract revenue. Examples of variations are changes in the specifications or design of the asset and changes in the duration of the contract. A variation is included in contract revenue when: (a) (b) it is probable that the customer will approve the variation and the amount of revenue arising from the variation; and the amount of revenue can be reliably measured. 4 A claim is an amount that the co ntractor seeks to collect from the customer or another party as reimbursement for costs not included in the contract price. A claim may arise from, for example, customer caused delays, errors in specifications or design, and disputed variations in contract work. The measurement of the amounts of revenue arising from claims is subject to a high level of uncertainty and often depends on the outcome of negotiations.Therefore, claims are included in contract revenue only when: (a) (b) negotiations have reached an advanced stage such that it is probable that the customer will accept the claim; and the amount that it is probable will be accepted by the customer can be measured reliably. A618 Â © IFRS Foundation IAS 11 15 Incentive payments are additional amounts paid to the contractor if specified performance standards are met or exceeded. For example, a contract may allow for an incentive payment to the contractor for early completion of the contract.Incentive payments are included in c ontract revenue when: (a) (b) the contract is sufficiently advanced that it is probable that the specified performance standards will be met or exceeded; and the amount of the incentive payment can be measured reliably. Contract costs 16 Contract costs shall comprise: (a) (b) costs that relate directly to the specific contract; costs that are attributable to contract activity in general and can be allocated to the contract; and such other costs as are specifically chargeable to the customer under the terms of the contract. c) 17 Costs that relate directly to a specific contract include: (a) (b) (c) (d) (e) (f) (g) (h) site labour costs, including site supervision; costs of materials used in construction; depreciation of plant and equipment used on the contract; costs of moving plant, equipment and materials to and from the contract site; costs of hiring plant and equipment; costs of design and technical assistance that is directly related to the contract; the estimated costs of rect ification and guarantee work, including expected warranty costs; and claims from third parties.These costs may be reduced by any incidental income that is not included in contract revenue, for example income from the sale of surplus materials and the disposal of plant and equipment at the end of the contract. 18 Costs that may be attributable to contract activity in general and can be allocated to specific contracts include: (a) (b) (c) insurance; costs of design and technical assistance that are not directly related to a specific contract; and construction overheads. Â ©IFRS Foundation A619 IAS 11 Such costs are allocated using methods that are systematic and rational and are applied consistently to all costs having similar characteristics. The allocation is based on the normal level of construction activity. Construction overheads include costs such as the preparation and processing of construction personnel payroll. Costs that may be attributable to contract activity in general and can be allocated to specific contracts also include borrowing costs. 9 Costs that are specifically chargeable to the customer under the terms of the contract may include some general administration costs and development costs for which reimbursement is specified in the terms of the contract. Costs that cannot be attributed to contract activity or cannot be allocated to a contract are excluded from the costs of a construction contract.Such costs include: (a) (b) (c) (d) 21 general administration costs for which reimbursement is not specified in the contract; selling costs; research and development costs for which reimbursement is not specified in the contract; and depreciation of idle plant and equipment that is not used on a particular contract. 20 Contract costs include the costs attributable to a contract for the period from the date of securing the contract to the final completion of the contract.However, costs that relate directly to a contract and are incurred in securing t he contract are also included as part of the contract costs if they can be separately identified and measured reliably and it is probable that the contract will be obtained. When costs incurred in securing a contract are recognised as an expense in the period in which they are incurred, they are not included in contract costs when the contract is obtained in a subsequent period.Recognition of contract revenue and expenses 22 When the outcome of a construction contract can be estimated reliably, contract revenue and contract costs associated with the construction contract shall be recognised as revenue and expenses respectively by reference to the stage of completion of the contract activity at the end of the reporting period. An expected loss on the construction contract shall be recognised as an expense immediately in accordance with paragraph 36.In the case of a fixed price contract, the outcome of a construction contract can be estimated reliably when all the following conditions are satisfied: (a) (b) total contract revenue can be measured reliably; it is probable that the economic benefits associated with the contract will flow to the entity; both the contract costs to complete the contract and the stage of contract completion at the end of the reporting period can be measured reliably; and 23 (c) A620 Â © IFRS Foundation IAS 11 (d) he contract costs attributable to the contract can be clearly identified and measured reliably so that actual contract costs incurred can be compared with prior estimates. 24 In the case of a cost plus contract, the outcome of a construction contract can be estimated reliably when all the following conditions are satisfied: (a) it is probable that the economic benefits associated with the contract will flow to the entity; and the contract costs attributable to the contract, whether or not specifically reimbursable, can be clearly identified and measured reliably. b) 25 The recognition of revenue and expenses by reference to t he stage of completion of a contract is often referred to as the percentage of completion method. Under this method, contract revenue is matched with the contract costs incurred in reaching the stage of completion, resulting in the reporting of revenue, expenses and profit which can be attributed to the proportion of work completed. This method provides useful information on the extent of contract activity and performance during a period.Under the percentage of completion method, contract revenue is recognised as revenue in profit or loss in the accounting periods in which the work is performed. Contract costs are usually recognised as an expense in profit or loss in the accounting periods in which the work to which they relate is performed. However, any expected excess of total contract costs over total contract revenue for the contract is recognised as an expense immediately in accordance with paragraph 36.A contractor may have incurred contract costs that relate to future activit y on the contract. Such contract costs are recognised as an asset provided it is probable that they will be recovered. Such costs represent an amount due from the customer and are often classified as contract work in progress. The outcome of a construction contract can only be estimated reliably when it is probable that the economic benefits associated with the contract will flow to the entity.However, when an uncertainty arises about the collectibility of an amount already included in contract revenue, and already recognised in profit or loss, the uncollectible amount or the amount in respect of which recovery has ceased to be probable is recognised as an expense rather than as an adjustment of the amount of contract revenue. An entity is generally able to make reliable estimates after it has agreed to a contract which establishes: (a) (b) (c) each party’s enforceable rights regarding the asset to be constructed; the consideration to be exchanged; and the manner and terms of settlement. 6 27 28 29 It is also usually necessary for the entity to have an effective internal financial budgeting and reporting system. The entity reviews and, when necessary, revises the estimates of contract revenue and contract costs as the contract progresses. The need for such revisions does not necessarily indicate that the outcome of the contract cannot be estimated reliably. Â © IFRS Foundation A621 IAS 11 30 The stage of completion of a contract may be determined in a variety of ways. The entity uses the method that measures reliably the work performed.Depending on the nature of the contract, the methods may include: (a) (b) (c) the proportion that contract costs incurred for work performed to date bear to the estimated total contract costs; surveys of work performed; or completion of a physical proportion of the contract work. Progress payments and advances received from customers often do not reflect the work performed. 31 When the stage of completion is determined b y reference to the contract costs incurred to date, only those contract costs that reflect work performed are included in costs incurred to date.Examples of contract costs which are excluded are: (a) contract costs that relate to future activity on the contract, such as costs of materials that have been delivered to a contract site or set aside for use in a contract but not yet installed, used or applied during contract performance, unless the materials have been made specially for the contract; and payments made to subcontractors in advance of work performed under the subcontract. (b) 32When the outcome of a construction contract cannot be estimated reliably: (a) revenue shall be recognised only to the extent of contract costs incurred that it is probable will be recoverable; and contract costs shall be recognised as an expense in the period in which they are incurred. (b) An expected loss on the construction contract shall be recognised as an expense immediately in accordance with paragraph 36. 33 During the early stages of a contract it is often the case that the outcome of the contract cannot be estimated reliably.Nevertheless, it may be probable that the entity will recover the contract costs incurred. Therefore, contract revenue is recognised only to the extent of costs incurred that are expected to be recoverable. As the outcome of the contract cannot be estimated reliably, no profit is recognised. However, even though the outcome of the contract cannot be estimated reliably, it may be probable that total contract costs will exceed total contract revenues.In such cases, any expected excess of total contract costs over total contract revenue for the contract is recognised as an expense immediately in accordance with paragraph 36. Contract costs that are not probable of being recovered are recognised as an expense immediately. Examples of circumstances in which the recoverability of contract costs incurred may not be probable and in which contract costs m ay need to be recognised as an expense immediately include contracts: (a) that are not fully enforceable, ie their validity is seriously in question; 34 A622 Â © IFRS Foundation IAS 11 (b) (c) (d) (e) 5 the completion of which is subject to the outcome of pending litigation or legislation; relating to properties that are likely to be condemned or expropriated; where the customer is unable to meet its obligations; or where the contractor is unable to complete the contract or otherwise meet its obligations under the contract. When the uncertainties that prevented the outcome of the contract being estimated reliably no longer exist, revenue and expenses associated with the construction contract shall be recognised in accordance with paragraph 22 rather than in accordance with paragraph 32.Recognition of expected losses 36 When it is probable that total contract costs will exceed total contract revenue, the expected loss shall be recognised as an expense immediately. 37 The amount of s uch a loss is determined irrespective of: (a) (b) (c) whether work has commenced on the contract; the stage of completion of contract activity; or the amount of profits expected to arise on other contracts which are not treated as a single construction contract in accordance with paragraph 9. Changes in estimates 8 The percentage of completion method is applied on a cumulative basis in each accounting period to the current estimates of contract revenue and contract costs. Therefore, the effect of a change in the estimate of contract revenue or contract costs, or the effect of a change in the estimate of the outcome of a contract, is accounted for as a change in accounting estimate (see IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors). The changed estimates are used in the determination of the amount of revenue and expenses recognised in profit or loss in the period in which the change is made and in subsequent periods.Disclosure 39 An entity shall disclose: (a) (b) the amount of contract revenue recognised as revenue in the period; the methods used to determine the contract revenue recognised in the period; and the methods used to determine the stage of completion of contracts in progress. (c) Â © IFRS Foundation A623 IAS 11 40 An entity shall disclose each of the following for contracts in progress at the end of the reporting period: (a) the aggregate amount of costs incurred and recognised profits (less recognised losses) to date; the amount of advances received; and the amount of retentions. b) (c) 41 Retentions are amounts of progress billings that are not paid until the satisfaction of conditions specified in the contract for the payment of such amounts or until defects have been rectified. Progress billings are amounts billed for work performed on a contract whether or not they have been paid by the customer. Advances are amounts received by the contractor before the related work is performed. An entity shall present: (a) (b) the g ross amount due from customers for contract work as an asset; and the gross amount due to customers for contract work as a liability. 2 43 The gross amount due from customers for contract work is the net amount of: (a) (b) costs incurred plus recognised profits; less the sum of recognised losses and progress billings for all contracts in progress for which costs incurred plus recognised profits (less recognised losses) exceeds progress billings. 44 The gross amount due to customers for contract work is the net amount of: (a) (b) costs incurred plus recognised profits; less the sum of recognised losses and progress billings or all contracts in progress for which progress billings exceed costs incurred plus recognised profits (less recognised losses). 45 An entity discloses any contingent liabilities and contingent assets in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets. Contingent liabilities and contingent assets may arise from such items as warrant y costs, claims, penalties or possible losses. Effective date 46 This Standard becomes operative for financial statements covering periods beginning on or after 1 January 1995. A624 Â © IFRS Foundation