Saturday, August 31, 2019

Alaska-Does Its Oil Save our Nation

A territory is a large extent of land that belongs, or is under the jurisdiction of a certain government. It can also refer to a piece of land that is at a distance from the parent country or from the government itself (www.brainyquote.com, 2008).The certain places called territory are important to the groups of people that inhabit them due to several reasons. It is because territory means power and its role in securing nationhood, security and prosperity is a key for their survival (City, 2008).The concept of territory can be linked to ethnic races, nation, and states. Ethnic territories are only available to a certain race of people also known as tribes, and its primary importance to them is for the preservation of their culture and the value of the land that they inherited from their ancestors.Territories in terms of nation are those that are available for different races of different countries, and its primary importance is for security and in terms of the natural sources that ar e located within their territory.  Lastly, territories between states refers to those area within the same country but having different jurisdiction, and its primary importance is for the specific types of rules and regulations being bound their culture, that are being implemented for these certain localities. The competing use of territories can result to different challenges and conflicts. There have been many records of these territorial conflicts and some specific examples will be presented in this paper.An example of conflict between territories is the conflict between Russians and British. The conflict resulted when Russia proclaimed their ownership of a certain part of the Artic. This caused turmoil because it was Britain to first lodge a territorial claim over Artic in 1908.This conflict also involved other nations who are preventing other countries for the occupancy of the Artic. The major cause of this conflict is the huge oil and other mineral sources that are believed to be lying beneath the Artic (Stewart, 2007).Another conflict over territory is the oil drilling issue between America and Alaska. President George W. Bush is promoting the tapping of the Northeast Alaskan Oil in order to support America’s increasing demand for energy supply.However, a state territorial conflict between America and some inhabitants of Alaska arises arises. This is mainly due to the issue that the oil that can be obtained from Alaskan deposits will not be sufficient enough to pay for the potential environmental damage that can result from oil spills and oil drilling activities (www.govspot.com, 2008).Lastly, another example of conflict for territory is that of the Chaco War. This war was the result of territorial conflict between Bolivia and Paraguay due to the expansion activities of both parties for them to gain better hold of the Paraguay River, also known as Chaco Boreal.The route of Paraguay River is thought by the Bolivians to contain large oil deposits and it may be their primary reason for desiring to get a hold of its territory. The net result of this territorial conflict was a cease fire in 1935 and three parts of the region was given to Paraguay as declared by a truce that was signed to end the conflict between Bolivia and Paraguay (Lindsay, n.d).From the cases of territorial conflicts and challenges presented in this paper, it can be concluded that territorial grabbing is rampant all around the world, and is due mainly to arising interests in resources and land ownership.Works CitedCity, Jersey. (2008). The Importance of Territory. Retrieved April 12, 2008 from http://nandakumarchandran.sulekha.com/blog/post/2008/03/the-importance-of-territory.htmLindsay, Ryan. (n.d.). The Chaco War. Retrieved April 14, 2008 from http://www.american.edu/ted/ice/chaco.htmStewart, Graham. (2007). A Bitterly Cold War Over a Frozen Territory. Retrieved April 14, 2008 fromhttp://www.timesonline.co.uk/tol/comment/columnists/graham_stewart/article2 195749.ecewww.brainyquote.com. (2008). Territory. Retrieved April 12, 2008 from http://www.brainyquote.com/words/te/territory229138.htmlwww.govspot.com. (2008). Alaska Oil Drilling. Retrieved April 14, 2008 from http://www.govspot.com/issues/anwr.htm

Friday, August 30, 2019

Highlights of the German Pension Fund

There is a legal separation between the employer and the pension institution with the German pension fund.   It offers lifelong retirement benefits. The coverage of biometric risks – and not merely its function as an investment instrument – was one of the social requirements emphasized by the European Parliament but not adopted in the final draft.The plan guarantees participants a right to their benefits guarantees, a compulsory redemption of contributions, thus the employer guarantees the payment of the retirement benefits in the event that the pension fund should be bankrupted.Members will benefit from timely and accurate disclosure of information.The activities are subject to the monitoring of the Germany Supervisory Authority.Recognition has been given to trying to create a level playing field amongst service providers. The pension fund is the only financing instrument for which the complete subcontracting of biometric risks, asset management and administration is possible.The tax features make it attractive. The German Government adopted the recommendation on tax relief to contributions as well as the deductibility of pension costs as a business expense.   The pension plan makes it easier for internationally mobile employees to transfer their pension rights.I selected German Volkswagen Company and analyzed its pension plan (attached) according to its annual balance sheet.  Ã‚   Volkswagen places pension benefits under the liabilities column on the balance sheet.   The pension benefits plans are under-funded according to the balance sheet.How Volkswagen Accounts for Pension Provisions Financial ReportingPENSION PROVISIONSThe actuarial valuation of pension provisions is based on the projected unit credit method in respect of defined benefit plans in accordance with IAS 19. The valuation is based not only on pension payments and vested entitlements known at the balance sheet date, but also reflectsfuture salary and pension trends. Actuar ial gains and losses are recognized directly in equity, net of deferred taxes.PROVISIONS FOR TAXESTax provisions contain obligations resulting from current taxes. Deferred taxes are presented in separate items of the balance sheet and income statementDEFERRED TAXESDeferred tax assets are generally recognized for taxable temporary differences between the tax base of assets and their carrying amounts in the consolidated balance sheet, as well as on tax loss carry forwards and tax credits provided it is probable that they can be used in future periods.Deferred tax liabilities are generally recognized for all taxable temporary differences between the tax base of liabilities and their carrying amounts in the consolidated balance sheet.Deferred tax liabilities and assets are recognized in the amount of the expected tax liability or tax benefit, as appropriate, in subsequent fiscal years, based on the expected enacted tax rate at the time of realization. The tax consequences of dividend pa yments are not taken into account until the resolution on appropriation of earnings available for distribution has been adopted.Deferred tax assets that are unlikely to be realized within a clearly predictable period arereduced by valuation allowances.   Deferred tax assets and deferred tax liabilities are offset where taxes are levied by the same taxation authority and relate to the same tax period.(Volkswagen 2007)In a defined-benefit plan, the employer guarantees that the employee will receive a definite amount of benefit upon retirement, regardless of the performance of the underlying investment pool. A defined benefit plan promises a specified monthly benefit at retirement. The plan may state this promised benefit as an exact dollar amount, such as $100 per month at retirement.Alternatively, more commonly, it may calculate a benefit through a plan formula that considers such factors as salary and service — for example, 1 percent of average salary for the last 5 years o f employment for every year of service with an employer.In the defined-contribution plan the employer makes predefined contributions for the employee, but the final amount of benefit received by the employee depends on the investment's performance. In these plans, the employee or the employer (or both) contribute to the employee's individual account under the plan, sometimes at a set rate, such as 5 percent of earnings annually.These contributions are invested on the employee's behalf. The employee will ultimately receive the balance in their account, which is based on contributions plus or minus investment gains or losses. Examples of defined contribution plans include 401(k) plans, 403(b) plans, employee stock ownership plans, and profit-sharing plans.Cost and liability determined in this way for a pay-related plan are clearly â€Å"insufficient† when compared, for example, to the IAS19 or SFAS87 methodology, but the available deductions are generally more favorable than th ose allowed for by the various external pension vehicles (support funds, â€Å"Pensionskassen†, direct insurances and also reinsurance contracts for book reserve plans.)â€Å"These approaches have suffered under less favorable tax rules (tax limits on funding or taxation as employee income) or insurance supervisory law with prohibitively high insurance premiums (based on an interest rate of 2.75 percent).†In the United States a retirement plan is usually, tax exempt or tax-deferred.   The employer will contribute along with the employee in most cases towards a fund set aside for the employee's future retirement benefits savings fund. The employer on the employee’s behalf invests the funds; the employee then receives benefits upon retirement.The employee often has the option for early retirement, but savings benefits for the retirement plan in this case will be at a reduced amount.   There has been a growing concern in recent years in the United States with c ompanies filing bankruptcy and people losing their retirement, thus not all plans are secure investments for retirement.Comparing to American and German pension plans I can say that German pension plans are much stronger, guaranteed and beneficial for retirees. The reasons are probably different state policies. Germany is more socialistic country comparing to America. In Germany social services and benefits are huge comparing to America, for example in Germany healthcare is free and every individual are entitled to receive free healthcare and other medical services.ReferencesVolkswagen   (2007).   On the Internet at:     www.edgarscan.pwcglobal.comVolkswagen   (2007).   On the Internet at:     www.gutenberg.orgVolkswagen (2007).   Annual Report.   On the Internet at:http://www.volkswagenag.com/vwag/gb2007/content/en/annual_report_2007.html  Volkswagen (2007) .   Annual Report.   On the Internet at:http://www.volkswagenag.com/vwag/gb2007/content/en/annual_re port_2007Volkswagen AG Frankfurt Stock Exchange (2007).  Ã‚  Ã‚   On the Internet at:http://www.reuters.com

Thursday, August 29, 2019

Psychoanalytical reading of D.H. Lawrence's The Rocking-Horse Winner Essay

Psychoanalytical reading of D.H. Lawrence's The Rocking-Horse Winner - Essay Example oundly polemical writer with radical views, who regarded sex, the primitive subconscious, and nature as cures to what he considered the evils of modern industrialized society.† (Quoted in oldpoetry.com). Lawrence believed in creating such work that could describe the true picture of motivation behind human actions and reactions. â€Å"The Rocking-Horse Winner† is the example of his most refined works of art and it interprets the depth human mind perceives. The story is about a young boy named Paul, who is concerned to guard his house from the cruel clutches of unluckiness and consequent whispering coming out of it constantly. The boy, in the story, lives with his parents and two younger sisters in a well-off family and a gorgeous house. All the three children feel the presence of an unseen whispering repeatedly, in the whole environment of the dwelling, that â€Å"there should be more money†. â€Å"The children could hear it at Christmas†, the writer states, â€Å"when the expensive and splendid toys filled the nursery.   Behind the shining modern rocking-horse, behind the smart dolls-house, a voice would start whispering:   There must be more money!  Ã‚   There must be more money!† (Lawrence, 1926:2). Paul, being the eldest and the most sensitive, strives to acquire information from his mother regarding the problem of money shortage and its solution. On coming to know about the fact that his father is an unlucky person, and cannot earn a lot, he assures his mother that he is a lucky one. Thus, he seems determined to search for luck and fortune in life to prove himself as fortu nate. Here, Lawrence skillfully articulates the ideas floating in a child’s mind and his quest to make efforts for the uplift of his family within his available resources. In order to obtain luck, the small hero starts riding his tiny wooden rocking toy horse taking it the real one. Paul whips the horse and drove it in an extremely high speed to reach the place where luck dwells. As the

Wednesday, August 28, 2019

Ethical leadership Article Example | Topics and Well Written Essays - 6250 words

Ethical leadership - Article Example The examination of this study focuses on three types of leaders, including group - benefiting, self – benefiting and a combined group and self benefit leader. The study combines these three leadership attributes with two budgetary policies used by all three types of leaders. The interaction between the leaders, responses from the team members and the result in the budget are then examined with emotional intelligence in ANOVA statistics. It was found that the group benefiting leader was considered at a higher level through entitlement, being a representative and with the willingness to collaborate. This shows that the ethical concepts of leaders and the attributes with group communication are the most important considerations when examining how team members react in terms of ethics and policies. 1.0 Introduction The concept of ethics is one which is considered as a priority with leaders that are in a given setting. Meeting standards and ensuring that fair conduct is initiated w ithin a given work force is one which is theoretically designed to offer better actions and interactions among leaders and team members while ensuring that performance levels heighten within a company, institution or other setting (Patiar, 2009). While the expectations for ethics among leaders continue to be looked at theoretically, it is also noted that leaders continue to act in ways which are unethical. This is often attributed to the benefits within the company as well as the expectations that are related to each action which is taken. When examining the leadership and the changes according to benefits, it can be noted that there are different concepts which relate to how leaders act according to given situations, leadership style and the benefits that are associated with given circumstances. This is not only important to define in terms of the leaders but also how the decisions which a leader takes ultimately affect the performance and belief systems within a corporation. The p urpose of this paper is to examine the ways in which leaders are affected by different variables. Specifically, there will be an examination of the relationship to the budget policy and how this affects the leadership style and outcomes within teams in trusting a leader based on the leadership relationship to budget policy. The examination will include an understanding of how the leader acts in various situations, specifically when relating to budgetary needs, while examining how the team members within a given group respond to the budget system and relationship to the leader that may change styles or manipulate different events in order to change the benefits of the system. It is expected that the leadership styles will change and manipulate the budgetary system and their styles while examining the benefits, specifically which changes the performance level of other team members. 1.1 Aim and Objectives The concept of ethics and leadership styles is one which is expected to carry spe cific theoretical implications in terms of characteristics and methods of remaining a leader. However, it is also noted that the perceptions which are a part of being a leader can easily be manipulated and changed, specifically based on the characteristics of leadership style and benefits which are attached to the needs of the leader (Northouse, 2009). The aims of this paper is

Tuesday, August 27, 2019

Compare and Contrast Essay Example | Topics and Well Written Essays - 750 words

Compare and Contrast - Essay Example I am also one of those people who have changed over the course of years. When I look back at my past when I was young, I see that my life has forced me to convert into someone new- someone whom I did not know at all. Today, this is an entirely new ‘me’. And to be honest, this new ‘me’ has enabled me to face the troubles of my life. In this paper, I intend to compare and contrast the person which I was when I was younger to the person which I am today. When I was a child, I lacked confidence. I hated showing up to groups of people and I was not social. I wanted to participate in speech contests and debates, and I wanted to sing. But I could not because I did not have that courage to go up to the stage and confront the whole audience. I was afraid of not being able to do things correctly. I was the most capable and most studious student in my class but my teachers never preferred me to be nominated as a monitor or a prefect of the class. Everybody knew that I lacked guts. And I hated that. Now, let’s skip some years and take a look at me today. Yesterday, I hosted a game show that was held in my community. People applauded and praised that I led the show very well. I can bet that if my school friends were there to see me hosting the show, they would have fainted. Today, I am the most courageous person in my neighborhood and people come to me for advice and suggestions. People want to be friends with me. People think of me as an outspoken individual who know how to put his thoughts to words. Today, I can argue well. I can fight, and I am the same person who had fled away from the place many years back when a school friend glared at me with anger. I myself wonder at this transformation. But if I quote the incidents that happened in the years that I have skipped in this narration, then the reader will not be astonished. My life has been my greatest teacher and I thank it for teaching me some of the most necessary lessons of existence . When I was younger, I liked to hide my feelings. I was an introvert. I had great difficulty expressing my emotions. I could not tell a person what I felt about him. I never told my parents that I loved them for all they did to bring me up. I was shy. I was timid. I did not have the courage to ask my dad for something I direly needed. I did not have the guts to tell my friends that I had an idea of going out for a movie with them. I always nodded positively to what they said, without arguing. I had no opinions of my own. I was a yes-boss kind of a person. This attitude of mine inflicted great harms to me. Let’s skip the ‘teacher years’ again and look at me now. Some days back, I sent bunches of flowers to my mom to tell her that I loved her. It was me who had arranged that game show which I talked about earlier. The manager had liked the idea when I proposed to arrange a game show. He knew that I was confident enough to host it. Two days back, I got into an argu ment with a friend and finally convinced him to what I was saying. And I am not astonished, reader. This is what my life has taught me. This is what my life has turned me into. Life has not been a bed of roses but the lesson it has taught me, I bet, is better than a bed of roses. I have not told the reader what I experienced during the years I have skipped in this narration because that would not be interesting for the reader. However, I want to state that I have extracted the best out of every experience in the form of lessons and

Monday, August 26, 2019

Genetics Article Example | Topics and Well Written Essays - 250 words

Genetics - Article Example Atherogenesis and increased afterload and left ventricular hypertrophy are identified as the two ways that link hypertension and coronary heart disease. Physical activity and healthy lifestyle behaviors are some of the nonpharmacological interventions to the treatment of hypertension in patients who have coronary heart disease. The pharmacological interventions discussed are the agents of antihypertensives that include beta-blockers and angiotensin-converting enzyme. The article also proposes a combinational therapy that uses different antihypertensives and other therapies in the treatment of hypertension. It concludes that the goal of hypertension treatment should be to reduce mortality and morbidity that is caused by hypertension and coronary heart disease (Olafiranye et al 9). This article could help researchers study the different hypertension treatment alternatives and their effectiveness. It could help doctors and nurses offer better care to patients who have hypertension. In addition, the article establishes a basis for evidence based research and evidence based practice for managing hypertension, and is therefore applicable researchers in the healthcare profession. Olafiranye, Oladipupo, Zizi, Ferdinand, Brimah, Perry, Jean-louis, Girardin, Makaryus, Amgad, McFarlane, Samy & Ogedegbe, Gbenga. Management of Hypertension among Patients with Coronary Heart Disease. International Journal of Hypertension, 2011: 1 – 6, 2011. Print. Retrieved September 25, 2014 from

Sunday, August 25, 2019

Movie Review on E.T. (The Extra-Terrestrial) essay Lab Report

Movie Review on E.T. (The Extra-Terrestrial) essay - Lab Report Example For those who believe aliens did crash land in America, there seems no doubt that they were visiting our planet with a purpose. This film seems to suggest the possibility that these otherworldly visitors are merely curious to learn more about the life-forms on this planet. The film opens with the landing which is more frightening for the aliens than the humans, who seem to have been expecting them. In the chaos, one young alien becomes separated from his brothers and finds himself seeking shelter from a small family on the outskirts of town. A young boy, Elliot, finds the creature, who he begins to call ET (for extra terrestrial) and lures him into his room as a safe spot using Reese’s Pieces candy. Hiding the creature from his mother, Elliot finds it necessary to eventually include his younger sister, Gertie, and his older brother, Michael, in trying to help the lonely alien return to his ‘home’, the spaceship that brought him. This is made difficult by a mother becoming increasingly concerned about what her children are doing, the friction that has developed in the family thanks to a recent separation between the mother and father and the deadly effects of a poisonous atmosphere on ETs delicate body. In addition, as time passes, a symbiotic relationship begins to develop between ET and Elliot (notice the similarities in their names) so when ET gets drunk, so does Elliot. This means when ET begins to die thanks to the atmosphere, so does Elliot. Finally, an invasion from the government, determined to run tests on the creature, brings the situation to a head as ET dies, releasing Elliot and his body is packed up for shipping to a more secure laboratory location. The isolation unit he’s placed in provides ET with the purified air he needs to heal himself, though, and the three kids, now a cohesive unit, work together to break ET out of the

Does learning and employee development contribute to organisational Essay

Does learning and employee development contribute to organisational success and performance - a study within social care services - Essay Example 6). Because of the complexity of social care services, each of the social care workers should continuously improve their knowledge, skills and positive attitude when managing the cases of each client. The purpose of gathering a literature review is to determine the importance and impact of learning and employee development in organizational and individual performance and success. Aside from discussing the most appropriate learning approaches that are applicable to voluntary sector social care environment, the driving forces, barriers to learning, and challenges associated with establishing a successful learning culture will be tackled in details. To determine the impact of regulation and registration of voluntary social care workforce by the Scottish Social Services Council on learning and employee development in social care environment, a literature review will be conducted to examine how the regulation and registration of voluntary social care workforce by the Scottish Social Services Council could benefit the learning and employee development. Based on the gathered literature review, recommended solutions on how to encourage social care workers to take advantage of promoting organizational culture that is open to continuous learning and employee development programmes including ways on how the organization can effectively remove barriers to learning will be provided in details. The main purpose of this research study is to determine whether or not learning and employee development has a significant contribution to the success and performance of voluntary sector social care organization. As a student enrolled in the course of MSc Human Resource Management and Development, the rationale for selecting this research topic is to enhance my understanding about the impact learning and employee development has on organizational success and performance. In this study, possible link between learning and effective development of staff of voluntary social

Saturday, August 24, 2019

Do you agree that students should be paid for receiving good grades Essay

Do you agree that students should be paid for receiving good grades - Essay Example Parents present the cases of positive influence, which this strategy has on their kids. However, this method is not so harmless and effective. The given paper will prove that paying money for good marks is not the best way to make children study well. Money should not be a stimulus for everything Now many parents are sure that money can serve as a stimulus for children to be more concentrated on study. Thus, they pay for each good grade. It really works: a child has a clear understanding; if he or she completes this or that task well, he or she will be rewarded. Parents think that their kids focus on school, try to do their best to have good marks and it seems that there is nothing bad in the parents’ intentions. However, the question is the following: whether this focus on school and study is a conscious desire to gain knowledge or just a method to earn money and then get some pleasure. The second stimulus is much more probable. Moreover, children may start believing that mon ey is the most important thing in the world and the consequences of such belief can be very negative. The long-term effect will not be received Undoubtedly, kids would be happy with introducing such system of financial incentives. At first children will do their best to earn much money, but the question is whether this desire to study well will be constant during the whole learning process. It is also important to understand how children treat money: as a reward or as a salary for going to school. Parents should determine what results they would like to get by using such methods. A wish to study, not money, should be the primary motivation In the majority of cases money is one of the most desirable things for children of all ages. Children would like to have their personal money, in order to spend it for what they want. It sounds like a step into the adult life. In such a way parents can cultivate the feeling of independence in their children, and try to show the correlation between such processes as doing and getting. â€Å"The money doesn't come easily, but it sure motivates students to work hard in school -- both for the dollars and the prestige† (Ivanova). The child begins to understand, that if a person would like to get something, he or she should take some effort. It sounds good from this point of view, nevertheless parents should be very attentive as this desire to get money risks to develop into obsession or become the only method in force. There are students in each class, who are not doing well at school, who have unsatisfactory behavior and who are always under the teachers’ control. It is obvious that parents can hardly change anything with the help of the money. The problem has much deeper roots. Children who get used to get some expensive things from their parents can hardly be motivated by them. If parents just deprive them of gifts, they will only manipulate their children and will not gain results. Parents should find arguments in order to evoke a wish to study, a wish to get knowledge and to become a full-fledged member of the society. Conclusion To sum it up, it is essential to remind the words from the Bible about the money: what does uneducated person want to have money for, if he does not want to get any wisdom? This statement perfectly explains the parents’ endeavors to encourage their kids. Money should not serve as a primary goal. Parent should try to motivate their children, to explain to them the benefits of being educated, instead of making them study under