Globalisation Has Made The Modern Nation State Irrelevant Essays

Globalization Has Made The Modern Nation State Irrelevant Essays Globalization Has Made The Modern Nation State Irrelevant Paper Globalization Has Made The Modern Nation State Irrelevant Paper Globalization challenges the state focused arrangement of hypotheses that accept that the country state is the most impressive association in the public eye, and can along these lines be utilized to challenge the possibility that there is a solitary decision tip top in light of the fact that there is no force in the public eye to constrain the state a specific way. A state is a focal power practicing real authority over a given domain and which can utilize political brutality against either its own residents or different states to uphold that control. A country state is continually under investigation since it has not yet been characterized yet sociologists are as yet glad to utilize the term country state. Notwithstanding, most sociologists concur that the term country state alludes to any nation that can cause its own laws, to work its own economy and keep up financial force inside its own domain. Country states additionally wish to decide their own international strategy, having their on guard and military capacities. James Fulcher characterizes globalization as the developing incorporation between of individuals over the world. There are four principle frames that globalization takes; worldwide correspondence, worldwide reliance, worldwide mindfulness and worldwide association. Worldwide correspondence is utilized to communicate the speeding up which data, merchandise and individuals can be moved far and wide, nonetheless, it is the limit of types of data that can be imparted that has truly changed. Worldwide reliance shows that as various pieces of the world are become interlinked, they gotten increasingly related. This reliance takes two principle structures monetary and biological. : Numerous poor nations are getting progressively reliant on sightseers from rich ones, for instance, laborers in the Caribbean procedure information for the United States and Europe. This is firmly connected to money related reliance since Capitalism is a worldwide issue and each nation is subject to the progression of capital. Biological association is progressively convoluted all things considered and unintended result of specialized and monetary turn of events. Ecological issues impact the entire world, deforestation in one nation may not straightforwardly influence it however could influence another nation. An unnatural weather change is for the most part because of carbon dioxide discharges from rich nations like the United States however at long last it will be low-lying nations that will endure when they free land not the United States. Worldwide mindfulness is the feeling that we as a whole live in one earth, this has been driven by financial and biological association. Robertson (1992) claims individuals progressively observe themselves not as individuals from a network or a country yet as individuals from mankind, of a solitary compromised animal categories. This mindfulness that we live in a worldwide town is upheld by worldwide correspondences since it is uniting individuals. Worldwide associations like McDonalds, Ford and Greenpeace are available everywhere throughout the world and it isn't yet clear how large an enterprise must be for it to be worldwide. Giddens (1985) bolsters that country states can no longer control their own economies and contends that political choices are not, at this point taken by the state or governments yet that choices are made through worldwide systems of data trade, the world entrepreneur economy and world military request. David Held (1992) follows a Marxist point of view and contends that global bodies like the World Bank lessen the intensity of the country states. Massey (1999) contends that worldwide organizations have made the legend of globalization trying to legitimatise monetary and social approaches that serve to their greatest advantage as opposed to the countrys in which arrangements begin. Worldwide associations are regularly thought of as supranational that move authority from country states to global bodies over the country. They do subject the country state to some outside guideline however this is haggled by country state agents and works through country states. The UN is given force by the supranational enterprises and may possibly utilize this force when another country states security is compromised. The UN acknowledges the sway of the country states; nonetheless, they are subject to country states when the military gets included. Worldwide associations are made out of country states, while transnational associations work outside the country expresses, the key element of a transnational company is the development of cash, data, thoughts, and individuals across national visitors. The development of cash genuinely constrains government strategies since cash can go anyplace if government approaches compromise benefits or debilitate a money. Gould (1993) contends that there has been a Japanisation of government assistance as European nations cut back on government assistance states use so as to rival Japan, where government assistance use is a lot of lower. This transnational relocation of work shows the enlarging hole among rich and poor nations, implying that ethnic, social and strict decent variety is made in the country states. Naomi Klein contends that ladies and kids living in underdeveloped nations and working in organized commerce zones are incredibly misused and are permitted to be paid not exactly the genuine average cost for basic items. Enormous supranational enterprises can turn over more cash in multi week than some country states do in a year. For instance, the American mammoth partnership, Wal-Mart, the parent organization of ASDA has a week after week turnover of I 4 billion. For a Marxist, globalization is an augmentation of private enterprise and how free enterprise has been advanced all through the world. They would in this way concur the country state has become insignificant on the grounds that worldwide organizations develop with free enterprise and are taking over in each part of human life; culture, religion, ethnicity, sexual orientation, age and class. Marxists comprehend that world exchange is significant and that the division of work can assist each nation with growing quicker be that as it may; the division of work is built up under free enterprise and in this way the division of work is forced upon the less evolved nations. Marx and Engles guarantee in the Communist Manifesto The bourgeoisie has through its abuse of the world market given a cosmopolitan character to creation and utilization in each nation All old-built up national enterprises have been wrecked or are day by day being obliterated. All in all, we currently live in a staggered society that has a worldwide degree of association yet in addition local and national levels. Worldwide universal offices fortify the country state; worldwide developments just test the authority of the country state and despite the fact that country states are loosing a portion of their self-rule and power, however this has been lost in light of the fact that countrys are turning out to be more regionalised. Castells (1997) contends that subnationalisms and shared opposition by ethnic and strict gatherings have constrained the country state to decentralize authority and dynamic to fulfill their needs.

Oskar Kokoschka Essay Example For Students

Oskar Kokoschka Essay Kokoschka was conceived in Pâ€chlarn, a Danube town, on March 1, 1886. He learned at the Vienna School of Arts and Crafts from 1905 to 1908. As an early example of the cutting edge expressionist development, he started to paint mentally entering pictures of Viennese doctors, draftsmen, and specialists. Among these works are Hans Tietze and Erica Tietze-Conrat (1909, Museum of Modern Art, New York City), August Forel (1910, Mannheim Art Gallery, Germany), and Self-Portrait (1913, Museum of Modern Art). Kokoschka was injured in World War I (1914-1918) and analyzed as mentally precarious. He showed craftsmanship at the Dresden Academy from 1919 to 1924. During this time he painted The Power of Music (1919, Dresden Paintings Collection, Dresden). A succeeding seven-year time of movement in Europe and the Middle East brought about various vigorous, splendidly hued scenes and figure pieces, painted with incredible opportunity and abundance. Huge numbers of them are perspectives on harbo rs, mountains, and urban communities. Kokoschka, one of the craftsmen reproved by the Nazi administration of Germany as savage, moved in 1938 to England, where he painted antiwar pictures during World War II (1939-1945) and turned into a British subject in 1947. After the war he visited the United States and settled in Switzerland. He kicked the bucket in Montreux on February 22, 1980. Most popular as a painter, Kokoschka was likewise an essayist. His artistic works incorporate verse and plays not converted into English and an assortment of short stories, A Sea Ringed with Visions (1956; interpreted 1962). His dad was a silversmith from Prague who experienced monetary challenges when the market for such high quality products dried out with mass industrialization. Oskar’s presentation to his father’s craftsmanship, be that as it may, was said to have an enormous influence in his specialty and excitement for craftsmanship. In 1908, a book called The Dreaming Youths was distributed, and it included representations by Kokoschka. They were done in a style that was obligated to Gustav Klimt, whose Secession bunch was going solid at that point. Kokoschka was instructing at the School of Arts and Crafts where he had examined himself under Franz Cizek. Cizek was among the first to perceive the youthful artist’s abilities. In Vienna, Kokoschka composed shows, for example, The Assassin, Murderer, and The Hope of Women; and they, alongside his specialty, were viewed as unreasonably radical for the gentry. Regardless of help from engineer Adolf Loos and great response from his support in the 1908 and 1909 shows at the Kunstschau, Vienna was not kind to Kokoschka. In 1910, he moved to Berlin. In Berlin, he got the assistance of Herwarth Walden, the organizer and manager of the craftsmanship diary Der Sturm and an advocate of Expressionism. Until the beginning of World War I, Kokoschka painted pictures of German (and Austrian) scholarly people in a style he called dark work of art, as they, in his words, painted the soul’s lack of sanitization. His picture of artist Peter Altenberg, made in 1909, has the consider nearly mixing along with the frame’s Expressionist foundation; and his representations of Count Verona, Joseph de Montesquiou-Ferendac and Walden himself are common cases of the Expressionist, twirling, Van Gough-like pictures that evoked a feeling of debauchery. Somewhere in the range of 1912 and 1914, Kokoschka had a relationship with Alma Mahler, the widow of author Gustav Mahler. She was a lady of incredible impact who had propell ed no not as much as artist Rainer Maria Rilke, and was included likewise with Bauhaus organizer Walter Gropius. After World War I broke out, Kokoschka chipped in for the Imperial and Royal fifteenth Dragoons, and in 1915 he was sent to the front, where he was truly harmed. He was hospitalized a few times in both Vienna and Stockholm and was released from military assistance in 1916. In 1919, he was selected to a residency at the Dresden Academy, and when he left the Academy in 1924 he went for 10 years through Europe, North Africa and the Middle East. He at that point remained some time in the imaginative quarter of Paris, however he never felt comfortable in that condition. Inevitably, he came back to Vienna, where he finished Vienna, View From the Wilhelminberg for the Vienna Municipal Council. In 1934, Kokoschka moved to Prague in the wake of being frightened by political improvements in Germany and Austria. There he met Olda

What extent is Psychopathy a disorder of empathy

What degree is Psychopathy a confusion of sympathy Flow writing seats an absence of sympathy as one of the most distinctive side effects of psychopathy (APA, 1994). Usually found among the factor one things of demonstrative standards, it is esteemed as a major aspect of the center psychopathic character; basic to understanding the confusion (Kantor 2006). It is, for instance both normal and conceivable to trait the recidivistic infringement of social, good and lawful standards (trademark to psychopathy) to an unmistakable absence of sympathy. Incomprehensibly, people with Autism Spectrum Disorders (ASD) are additionally professed to need sympathy, yet the errors between the scatters (psychopathy and ASD) bring up issues concerning whether such cases are completely legitimized. A portion of these disparities incorporate (a) the failure to frame connections in psychopathy versus the capacity to do as such in ASD (b) Amorality in psychopathy versus a level of profound quality in ASD (Frith de Vignemont 2007) (c) Sadistic, planned and un pardonable reserved conduct in pyshcopathy versus guiltless and forgivable introverted conduct in ASD (Hansman Hummelen 2006). This article will investigate the incredible degree to which Psychopathy (contrasted with ASD) mirrors a huge issue of sympathy. It will specifically and quickly address (a) the job of sympathy in commonly created people (b) the meaning of compassion and the sort of empathic shortfalls present in Psychopathic and ASD populaces (c) Empathic brokenness as a basic determinant of psychopathic propensities. Compassion is said to be the foundation of profound quality; key to the turn of events and support of fellowships and sentimental connections. The capacity to comprehend another people point of view and offer in their passionate state (Baron-Cohen 2003) puts imperatives on impulsivity, restrains brutal and forceful conduct and subsequently reinforces amiability (Stoff, Breiling Maser 1997). All the while the nonappearance of compassion produces unfavorable/inverse impacts (stoff et al 1997), the greater part of which (completely) are show in Psychopaths .Empathy has not gotten away from the normal mishap of being characterized and utilized in a scope of ways by a scope of writers (Hoffman, 1987) yet with the end goal of this article, sympathy will be recognized as far as its intellectual, emotional (and engine) segments. The intellectual part of Empathy envelops Theory of psyche or brain perusing, which involves the ability to comprehend another people emotions and take their point of view (Baron-Cohen 2008 pg 62). Strikingly, Psychopaths do, partially have the capacity to comprehend the sentiments and point of view of others, in truth they should do: to be so effectively manipulative. Reliable with this, Psychopaths are healthy on proportions of hypothesis of brain, in any event, when tried on the Advanced hypothesis of psyche test (Blair 2005).They are magnificent psyche perusers empowering them to delude and cheat others( Frith 2003) just as copy sympathy for their own benefit (engine compassion). Perilously confused with being enchanting, agreeable and an incredible accomplishment with the women (Cleckely), mental cases have abilities (on the off chance that I may consider it that) to hastily mix into society and psychologically distinguish (not inwardly) with the viewpoint of others. At this sha llow degree of communication and consistent covering of mental stability, sociopaths can never shape certifiable connections : empathic shortages bring about conceit ,negligence for others feelings , impulsivity, conduct issues and an absence of regret; affirmed by a powerlessness to support long haul connections, parasitic way of life and unbridled sexual conduct (Hare 1991). Medically introverted people in any case, vary from insane people on both psychological and conduct levels (Rogers, Vidina, Blair, Frith Happe 1997). They need hypothesis of brain significantly, experience issues in deciphering/anticipating the aims, conduct and considerations of others (Frith 2003) and accordingly can't socially communicate, even on the shallow level that insane people do. The watched absence of empathic practices in ASD might be ascribed to the powerlessness to mentalize or accurately assess social circumstances (for example trouble in others), bringing about withdrawn conduct (for example social withdrawal,) misconstrued as relentless (Rogers et al 1997). As indicated by Blair (1999), when medically introverted people know about others mental states, suitable passionate reactions are given. Medically introverted people can likewise frame solid connections to parental figures (Sigman Capps 1997). There is no psychological empathic shortage in psychopathy; just the control of their unblemished structure, to their own closures. The introverted conduct (including factor two of determination) is regularly planned, exploitative and dreary (Hansmen Hummelen 2006); characteristic of a Psychopaths powerlessness to feel for the enthusiastic effect on their casualties. Sociopaths do not have the passionate segment of compassion which is characterized as a full of feeling reaction more suitable to somebody elses circumstance than to ones own (Hoffman, 1987: p.48). Notwithstanding, through control of psychological compassion, insane people can practice engine sympathy so as to validate and camouflage the truth that they are without passionate sympathy. This absence of passionate sympathy likens to the powerlessness to associate sincerely with ones point of view, hence creating debilitated/wrong reactions thus. Sociopaths have specifically debilitated enthusiastic handling (Hare 1991); (comparative with controls) they show altogether diminished autonomic reactions to articulation of dread and bitterness just as aversive occasions (Blair 1999). Supporting proof is the brokenness (hypo actuation and diminished volumes) of the amgydala (key in enthusiastic preparing) and orbio frontal cortex saw in Psychopathic populaces. Medically introverted people be that as it may, demonstrate physiological reactions to others trouble, characteristic of unblemished enthusiastic compassion, potentially representing their capacity to recognize good and regular standards while maniacs can't (Blair 2005). Weaknesses in passionate compassion incline Psychopaths to the qualities that are the bedrock of the turmoil for example Shallow effect, hardness, social issues, and absence of blame, and the degree to which this is genuine become amplified when Psychopathy is contrasted with ASD. Without Depreciating the psychological, social and passionate shortages present in ASD; medically introverted people are loveable and react to adore, fondness, dread and tension (Quinn 2006 pp), proposing enthusiastic sympathy may not require the capacity mentalize. Fundamentally, Psychopathic inclinations do reflect organically inclined deviances in feeling, character attributes and conduct and may originate from a variety of (other) shortages in for example (a) handling of general feelings however explicitly negative influence , (b) aloof shirking learning , (c) social hindrance , and (d) brutality restraint systems (Herve Yuille 2007). However in spite of the fact that agents place changed accentuation o n singular shortages, empathic brokenness has its (cause or impact) task to carry out in a large number of them. Valuing the impossibility for any one clarification, of any confusion to get the job done; we finish up on the note that psychopathy is a turmoil of compassion to an extremely extraordinary degree; yet not without extra and blending deficiencies.

Why Are Psychology And Sociology On The New MCAT

In today’s world, physicians need to know how to communicate with and serve an increasingly diverse population. Until this year, the MCAT hadn’t had any major revisions since 1991. Since then, lots has changed in the medical world, and the new MCAT2015 aims to address some of those dramatic changes with its new Psychological, Social, and Biological Foundations of Behavior section. In today’s world, physicians need to know how to communicate with and serve an increasingly diverse population. They need a clear understanding of how behavior impacts health. When you prepare for this new MCAT section, you’ll also be preparing yourself for work as a modern doctor. AAMC published a report a few years ago in which they talk extensively about the growing importance of the social sciences for medical professionals. The Executive Summary of the report states: â€Å"Just as there are well-established sciences and scientific communities that focus on physical and biological factors that influence health and disease, there are robust sciences and scientific communities that focus on behavioral and social factors†¦.The goal in providing rigorous training in social and behavioral sciences is to equip medical trainees with behavioral and social science-derived knowledge, skills, and attitudes required to practice medicine effectively.† So what does the new Psychological, Social, and Biological Foundations of Behavior section test? (This following is taken straight from the AAMC website.) This section is designed to †¢ test psychology, sociology, and biology concepts that provide a solid foundation for learning in medical school about the behavioral and sociocultural determinants of health; †¢ test concepts taught at many colleges and universities in first-semester psychology and sociology courses; †¢ test biology concepts that relate to mental processes and behavior that are taught at many colleges and universities in introductory biology; †¢ test basic research methods and statistics concepts described by many baccalaureate faculty as important to success in introductory science courses; †¢ and require you to demonstrate your scientific inquiry and reasoning, research methods, and statistics skills as applied to the social and behavioral sciences. It’s important for students to understand that these changes to the exam tell the story of the changing medical field. Students must adapt their test prep plan to these changes, as well as their attitudes as they prepare for a future in medicine.    Are you looking for more information in the new MCAT? Do you need help preparing for the MCAT2015? View our webinar The New MCAT: What’s Hype, What’s Real, and What You Can Do Today for practical advice on how to prep for, take, and ace the MCAT! ; Related Resources: †¢Ã‚  What Does The AAMC Post-MCAT Questionnaire Tell Us About Premeds? †¢Ã‚  MCAT 2015: What You Actually Need to Study [Infographic] †¢Ã‚  3 Reasons to Be Excited for the New MCAT Image  Designed by Freepik

The Serious Issues of Poverty and Homelessness in the US

Poverty and homelessness are serious issues in the U.S. today, especially because of the current recession, with levels of poverty and unemployment higher than at any time since the 1930s. Blacks and Hispanics are being affected disproportionately by homelessness, as well as poverty and unemployment in American society. This is just another example of the racial caste system and institutional racism that goes far beyond that of social class, and has always been the case in recessions and indeed with every other social and economic problem in American history. Even though the country elected a black president in 2008, wealth and incomes for minority groups, which were already far lower than whites, have been in severe decline for the past few years (Baumann 2001). Compared to the trillions of dollars in federal assistance that has been extended to the large financial institutions from TARP and the Federal Reserve, programs to aid the poor and homeless have been very inadequate, and ar e even being cut back on the local, state and federal levels. Poverty and homelessness are caused by racism, lack of education, alcohol, drug abuse, and individuals who have been born into poverty and are not able to afford the means to get ahead, such as going to college. Homelessness is defined as the lack of a regular, fixed nighttime residence, no matter whether the homeless live with relatives or sleep in parks, shelters or vehicles. About four million people experience homelessness atShow MoreRelatedThe Social Issues Of Homelessness1133 Words   |  5 Pagesthat The more often we the see things around us -- even the beautiful and wonderful -- the more they become invisible to us (Wirthlin 11). The essence of Wirthlin’s wise words is that because we see certain things so often, we become desensitized and accustomed to them, leading us to acknowledge them less and less. This however, serves as a poor excuse when explaining our lack of effort in attacking and solving the social issues present in homelessness. In today’s day and age, individuals oftenRead MoreWar on Poverty1156 Words   |  5 PagesWar on Poverty I believe poverty is a big social issue in America. Poverty can be the main cause of robberies, drugs, alcoholism, prostitution, and homelessness. These are some examples that concern me the most. Many people in this country don’t realize how serious this issue is, although we see it happening all the time. This issue is so overwhelming that it’s not brought up by many people nowadays. Poverty in this country has been since America was established. There has always been povertyRead MoreHomelessness In America1007 Words   |  5 PagesHomelessness in the United States is a serious problem that can be helped by giving homeless people opportunities to thrive in better conditions and/or communities. Although getting them off the streets is a huge step in the right direction, other actions need to be taken. Making sure they have somebody in their corner is a huge step in that process. There are 1,750,000 homeless people on the streets at this very moment. 1 in 30 children in the US, 40% of the homeless population are also VeteransRead MoreViolence Against Women Is A Women’S Health Issue Stemming1465 Words   |  6 PagesViolence against women is a women’s health issue stemming from the cultural acceptance of the power dynamic between men and women. Specifically, men are socialized to be more powerful, commanding and assert themselves in the public spher e. While females are socialized to be more docile, reserved, obedient and to consume as little space as possible – both physically and figuratively. This mindset is something that adversely affects the health of women, taking away her autonomy, and subverting herRead MoreCauses of Homelessness in the USA Essay1312 Words   |  6 PagesHomelessness has become a serious problem in today’s society. Despite the organizations that help multitudes of homeless people, homelessness is continually increasing. In recent years, America’s culture has been changing due to economic, political, and social issues. These issues have caused a lot of stress on America resulting in abject poverty in several cities. Poverty is not nationwide, but if dealt with lightly, the affects can be catastrophic. Homelessness is increasing more than ever, andRead MoreHomelessness : The Problem Of Homelessness Essay1182 Words   |  5 PagesThe Problem: Homelessness in Auckland Homelessness is a major issue in Auckland that is increasing rapidly over time. Generally defined by Statistics New Zealand â€Å"as living situations where people with no other options to acquire safe and secure housing: are without shelter, in temporary accommodation, sharing accommodation with a household or living in uninhabitable housing†, research has also found that there are four categories of homelessness including; without shelter e.g. living on the streets;Read MoreSociological Perspective on Homelessness1248 Words   |  5 PagesPerspective on Homelessness Homelessness is a social problem that is prevalent around the world. Homelessness has existed for much of civilized human history. In the last two centuries, homelessness and changed and expanded. Sociologists who study and research homelessness have argued over its formal definition for decades, though for some, the definition of homelessness seems self explanatory and obvious. The paper will examine homelessness, particularly as a sociological issue, or a social issue seenRead MoreIs Homelessness a Big Problem In America? Essay1097 Words   |  5 Pagescondition in which people are unable to uphold a protected and sheltered home. People that are homeless can either be on the street, in a shelter or in the foster system. There are many demographic characteristics of people that experience some type of homelessness. For example, â€Å"35% of the homeless populations are families with children, which is the fastest growing segment of the homeless population† (National Student Campaign). Even though the parents of the families struggle more, they try to not letRead MoreHomelessness Intervention Paper : Homelessness1134 Words   |  5 PagesHomelessness Intervention Paper Identify the problem Poverty and homelessness are connected when individuals, families and the working poor attempt to live below the poverty threshold. The underprivileged and those living under the poverty threshold are â€Å"frequently unable to pay for housing, food, childcare, health care, and education† (nationalcoalitionforthehomeless.org). Housing accounts for a major percentage of income and often must be eliminated. â€Å"Two issues that contribute to increasing povertyRead MoreHomelessness : Homeless Population, Origins And Consequences Of Homelessness1373 Words   |  6 PagesHomelessness Some background information on the prevalence of and risk factors for the homeless population, origins and consequences of homelessness, prevention and treatment strategies, and other considerations will be presented. The definition of homelessness may cover a broad range of individuals, including those physically deprived of a home and housed persons unwilling to remain in their homes (Ravenhill 6). Some researchers conceptualize homelessness as â€Å"alienation from the rest of the society

The Legal Drinking Age Should Be 18 Essay - 677 Words

nbsp;nbsp;nbsp;nbsp;nbsp;Did you know that in the year 1980 the legal drinking age was only 18? In 1987 there was a law passed that said in order to drink legally and to buy alcohol a person had to be 21. At the age of 18 people are allowed to buy tobacco, vote, get married without parental consent, and even join the armed forces, so why can’t some one who is 18 by alcohol. This is a question I have; I believe that the legal drinking age should be 18. Dr. Ruth Engs, a professor of Applied Heath Sciences at Indiana University, agrees with me also. She states, â€Å"the legal drinking age should be lowered to about 18 or 19 and young adults should be allowed to drink in controlled environments.† (Engs) These controlled places include†¦show more content†¦They are not getting the right to drink freely and so they go out and deviate from the laws. Professor Engs has tested this theory by using a student alcohol questionnaire. The questionnaire tested 3,375 students that were both underage and of legal age. The questionnaire showed that 81.2% of the underage students were drinkers, which was compared to the legal age students that had a percentage of 75.3%. Out of the 81.2% of the underage drinkers about 24% of them are heavy drinkers. This compares the lower percentage of heavy drinkers that are legal age; they only have a percentage rate of 15.93%. In Boulder Colorado is a similar debate going on, whether to lower the drinking age or not. Tom Koby, Police Chief of Boulder Colorado, also believes that the drinking age needs to be lowered. He thinks that they need to focus on the underlying issue of alcohol abuse more than on people who are consuming alcohol illegally. â€Å"The problem is we’ve forgotten to teach people how to use alcohol. There is nothing fundamentally bad about alcohol.† (Bregman) Professor Engs says, â€Å"responsible drinking can be taught through educational programs and role modeling.† Both Police Chief Koby and Professor Engs think that by educating students about the effects of alcohol and what may happen while intoxicated will help lower the percentage of binge drinkers. Along with Professor Engs, Koby thinks, â€Å"when used properly alcohol can serve important societal functions.† Professor EngsShow MoreRelatedThe Legal Drinking Age Should Be 18957 Words   |  4 Pages On the topic of the appropriate legal drinking ago, I stand firm on the belief that the legal drinking age should be 18. In every other aspect in America, an 18 year old person is considered an adult, legally and morally. So why aren’t these adults allowed to legally drink? 18 year old adults are permitted live on their own, vote, gamble, purchase cigarettes, and fight in a war. There is not denying the fact that teenagers are exposed to drinking prior to their 18th birthday, and many drinkRead MoreShould the Legal Drinking Age Be Lowered to 18?590 Words   |  2 PagesUnderage Drinking Age Position Paper Drinking is a serious problem in America. The current legal age is 21. But some people seem to disagree. Should the legal drinking age be lowered to 18? It’s a question that has been thrown around for years. I believe that the legal drinking age should stay at 21. There are so many more benefits and responsibilities you have at age 21. You don’t fully mature until you’re at least 20 years old. The amount of underage drinking fatalities that happen every yearRead MoreEssay on The Legal Drinking Age Should Be 181540 Words   |  7 Pagesminimum drinking age in this country sometimes seem ridiculous and unnecessary. In this paper, I will discuss why certain laws are unfair and I will provide alternatives to certain problems concerning underage drinking and binge drinking.   Ã‚  Ã‚  Ã‚  Ã‚  Let?s face it, no matter what laws the government enforces to cut down on underage drinking, it is commonplace and happens everywhere from grade school through high school and predominantly in college. The government is looking to stop teen drinking ratherRead MoreWhy Lowering The Drinking Age Is A Good Idea?. Lowering1627 Words   |  7 Pagesthe Drinking Age is a Good Idea? Lowering the drinking age to 18 in the United States has been a source of controversy in recent years. It has been a controversial topic because many people disagree, while many agree with the topic. For example, the people who disagree and are against lowering the drinking age to 18 believe we should not lower the drinking age because 18 year old individuals are not responsible enough to drink alcohol. While, the people who agree we should lower the drinking ageRead More The Drinking Age Should NOT Be Lowered Essay1006 Words   |  5 Pagesminimum legal drinking age. Choose Responsibility, a group founded by John McCardell, proposes that upon completion of a 40 hour course to educate young people about alcohol, 18, 19, and 20 year old people should be licensed to drink. The Amethyst Initiative, part of Choose Responsibility, is a petition to Congress to rethink the minimum legal drinking age. Several college leaders have signed this petition in the belief that lowering the minimu m legal drinking age will reduce binge drinking on collegeRead MoreLegalizing the Drinking Age to 181624 Words   |  7 PagesLegalizing the Drinking Age to 18 When people turn to the age of eighteen, they are finally considered an adult. They can join the army, have the right to vote, buy cigarettes or tobacco products, get a tattoo and even die for our country, but they aren’t allowed to buy alcohol? A person can be responsible enough to live on his or her own, make money, pay bills, and yet they are not old enough to purchase or consume any type of alcohol. Underage drinking has been a major controversial issue forRead MoreUnderage Drinking Is Part Of The Culture Of College1734 Words   |  7 PagesI did discover is that underage drinking is part of the culture in college, also the friends that I had in high school who are 21 now I have discovered they drink some of the least amount now. Which has begun to make me wonder why people who are 21 drink less than people who are underage. I believe that when people are 21 they now do not have to worry about the next time they can get alcohol. Congress should lower the drinking age from 21 to 18 because at age 18 when they are in college, for someRead MoreThe Legal Drinking Age Should Be Lowered From The Age Of 21 Essay980 Words   |  4 Pagesconsidered â€Å"adults† cannot even make their own decisions? The drinking age on alcohol is a controversial social and cultural issue in today’s society; all fifty states have a minimum drinking age of 21. The legal drinking age should be lowered from the age of 21 to 18 allowing young adults to be granted the right to drink in restaurants, bars, at social events, in the comfort of their own home, and so on. If anything, lowering the legal drinking age would have a positive impact on the United Sates economyRead MoreThe Legal Drinking Age Should Not Be Lowered988 Words   |  4 PagesThe Legal Drinking Age Should Not Be Lowered There are copious amounts of people who believe that the legal drinking age should be lowered to eighteen. Others think the drinking age needs to remain the same. A few of those also conclude the legal age of adulthood should be raised to 21. The belief is if the adolescent brain has not matured enough to support alcohol use by age 21, it cannot make the responsible decisions required at 18 years of age. Voters should make the decision toRead MoreShould The Legal Alcohol Age Be Changed?1560 Words   |  7 Pages To fight for our country at the age of 18 and seeing things that only you could imagine in the battlefield. Coming home from deployment and just wanting a simple beer for your hard work but not being able to buy any because you are not 21 years of age. How is that fair to the men in the military forces? Fighting for our country’s freedom but not being able to have a few beers with your closest friends and family members. The topic of the legal alcohol age being changed has been a great topic

Accounting Theory and Issues and Manufactures

Question: Discuss about the Accounting Theory and Issues and Manufactures. Answer: Introduction: Nestle is one of the biggest wellness, health and nutrition company. Their primary mission is Good Food, Good Life and to offer the most nutritious, best tasting choices to the customers with a broad range of eating occasions, beverages and foods from morning to night. For the last few decades their promises to manufacture foods to fulfil the unique requirements of people is the secret behind the success they achieved. Nestle Australia is the subsidiary of Nestle SA. There are more than 5000 employees in nestle Oceania that operates 20 offices, 5 distribution centres and 12 operates all around the Oceania region that includes Pacific Islands, New Zealand and Australia. Although, nestle is famous for their confectionary products, that is just a small part of their dealings. They have some products, which are best loved in Australia, for example, Milo, uncle Tobys, Maggi, Nescafe and Purina (Rosendal et al., 2015, pp. 112-125). Building value for share is a crucial part of carrying out their business. They strongly believe that to protect and enlarge their business they must think beyond sustainability and compliance and must generate greater value for the shareholders, society and customers as a whole. They use four simple words to explain their business. Those words are: Good Food, Good Life. They believe that to be enable to enjoy life people must have a balanced approach about the things they drink and eat. Safety, reliable level of quality and great tastes, convenience and value for money strategies also improves the enjoyment of life and food (Mialon et al., 2016, p.283). Accounting issues: The accounting procedure of nestle accounts for the offices as well as the factories. The balance sheet and their implementation with the financial reports of the company are combined together. The objectives of doing this are the implementation of the financial statements reveal the status of the company. It is very crucial with regard to the audit and needs a strong control for maintain the financial records for 50 years. This procedure serves better corporate governance and confidence for the company as a whole (Celik et al., 2016). Traditionally, nestle had allowed every local organization to carry on their business with consideration to the business culture and local conditions. To assist in this decentralized approach, they had 80 units for information technology that operated on 15 mainframes, 900 IBM AS/400 midrange computers and 200 UNIX systems that enabled the users to explain their infrastructure as genuine. Surprisingly, despite of its big, they did not have any corporate centre for their computer. Thus, the management of nestle found that allowing the local differences led to extra cost and inefficiencies that refrained the company in competing effectively in the e-commerce world. To coordinate and standardize their information into the business processes they installed a program called SAP R/3 ERP (enterprise resource planning) to incorporate the accounting applications, distribution and material (Yu et al., 2016, p.189). Conceptual framework: The primary objective of conceptual framework is to provide the information related to the reporting company, which is required by the investors, stakeholders, creditors and potential investors. The consolidated financial statement complies with the IFRS (International Financial Reporting Standards) released by the International Accounting Standard Board (IASB). Their accounts are prepared on the accrual basis and under the method of historical cost, unless otherwise stated. Accounting policies are added in the relevant notes to the financial statement (Li, Woo Selomulya, 2016, pp.196-204). The assumptions and estimates are evaluated on ongoing basis. Revisions for accounting estimations are made during the period in which period the transactions have impact. In individual companies, foreign currency transactions are transacted based on the prevailing exchange rate on the transaction date. Monetary liabilities and assets are translated based on the year-end rates. Any differences arising due to the exchange rate are adjusted against the income statement. Sales explain the receivable and received amount from the third parties for the supply of goods and services. Sales are recorded only after the awards and risks related to the particular transaction are transferred to the purchaser. COGS is calculated based on the cost of purchase or production and adjusted for the difference in inventories. All other expenses related to the operation, such as, promotions and advertising are transacted when the group accepts all the rewards and risk related to the expenses. Assets that are held for disposal and sale are shown separately in the current segment of balance sheet when the following objectives are fulfilled: The company is committed to dispose or sale the assets An active plan for sale has been started Sale is anticipated to be completed within the period of 12 months. Cash inflow for the disposals of business mainly related to several disposals of significant and non-significant items. The consolidated financial report involves the transactions of Nestle SA and other companies under the group. Companies under the group are consolidated fully from the date of their acquisition. The group gain the control over a company when they can control the return of that company and has the ability to influence the return from their involvement. Business combination is accounted for utilising the method of acquisition. Where not all the equity of the subsidiaries are acquired through non-controlling interest are identified as the non-controlling share of interest for the total identifiable asset. After obtaining the control of the business, the group revaluate the equity interest which were held previously and identified as the loss or gain in the revenue statement. Changes in the IFRS after 31 December that could affect the group are as follows: IFRS 9-Financial instrument: This standard states the financial reporting for the financial liabilities and financial assets involving the measurement, classification, impairment, hedge accounting and de-recognition. IFRS 15 Revenue from the agreements with customers: This standard combines, replaces and enhances guidance for identifying the revenue with single standard. IFRS 16 Leases: This standard will alter IAS 17 and prepare the objectives for measurement, presentation, recognition and disclosures of the leases. The crucial effect on the group is that this IFRS introduces a unique model for lessee accounting and needs a lessee to identify the liabilities and assets for all leases. Other amendments and improvements related to IFRS/IAS: Various standards have been altered on diverse points. None of these alterations are probable to have a significant effect on the financial statement of the group. Challenges and sustainability: Nestle defines the term sustainable development as the process of maximising the global access towards higher quality of food. At the same time they assures contributing towards long-term economic and social development and safeguard the environment for the future generations. To continue their commitments towards social and environmental sustainability that are necessary for operating their factories and for the development and growth of the countries and communities in which they operate manage their function actively. They recognised that their position in the society calls for responsibilities as well as opportunities to carry on their business with compliance to the international standards, national laws and business values. They believe that the business, which is based on the high quality beverage products and food can sustain for long-term development. The primary objective for locating the prospect of production in developing world is more important than sourcing the raw material. Even though it consists only one third of their profit, they have 48% of their employees and 45% of their factories are in developing countries. They have publicly declared that the fundamental principle for their economic investment is that they must be good for the company as well as the country. Through these objectives, nestle seeks to be the true associate for sustainable development. Their primary objective is to attain the requirements of their consumers and customers for the quality food items that are value for money. By implementing this successfully, they are able to create long-term development, sustainable results for economics for all the stakeholders. With their factories in more than 80 countries all over the world, developments of their business can be felt by the economies all over the world. These take place in various ways. For instance, through the transfer of technology, through the programmes of apprentice, training for the employees to comply with the international standards, and paying the taxes that will assist in construction of local infrastructure. Nestle is contributing to the sustainable development of economies all over the world and improving the quality of the locally available foods at the same time. Financial performance and graphs for different years: Particulars (Amount in Million CHF) 2012 2013 2014 2015 Sales 89,721 92,158 91,612 88,785 Operating profit 13,464 14,047 10,905 12,408 Net profit 10,677 10,445 14,904 9,467 Earnings per share 3.21 3.14 4.54 2.90 Current assets 30,066 34,020 33,961 29,434 Non-current assets 91,857 90,376 99,489 94,558 Total Assets 125,877 120,442 133,450 123,992 Current liabilities 38,597 32,917 32,895 33,321 Non-current liabilities 24,616 23,386 28,671 26,685 Total liabilities 63,213 56,303 66,566 60,006 Total equity 62,664 64,139 71,884 63,986 Table 1: Financial performance (Source: nestle.com, 2017) Calculation of ratios: Ratio Formula 2012 2013 2014 2015 Current ratio Current assets/ current liabilities 0.78 1.03 1.03 0.88 Debt asset ratio Total debt / total assets 0.22 0.18 0.16 0.17 operating margin ratio operating profit/ sales 0.15 0.15 0.12 0.14 Return on asset ratio Net profit/ Total assets 0.08 0.09 0.11 0.08 Inventory turnover ratio Sales/ Inventory 10.04 10.99 9.99 10.89 Table 1: Financial performance (Source: Created by author) Four basic ratios that are calculated to evaluate the performance of a company are: Liquidity ratio: It includes current ratio of a company and measures the liquidity position of a company. This ratio states the company is able to pay- off their short-term obligations. A ratio of more than one is generally considered good. From the above table, it can be seen that the current ratio of the company for the year 2013 and 2014 is above the average. However, the ratio for 2012 and again for the year 2015 is below than the average requirement. They can improve the ratio through paying the debt or converting the short-term debt into long-term (Van Den End Kruidhof, 2013, pp. 91-106). Solvency ratio: It indicates the financial stability of a company and includes the debt asset ratio. A company with more debt will not be able to manage their cash flows efficiently. From the above table, it can be seen that the total debt of the company with consideration to its total asset is in a better position, which indicates that the company is financially viable (Xia, Fei Liu, 2015, pp. 317-324). Profitability ratio: It states the ability of management to convert their sale revenue into cash flow and profits. It is measured based on the operating profit to sales ratio, return on asset ratio (Lartey, Antwi and Boadi, 2013). A higher ratio indicates that the company is able to create return for their shareholders. From the above table, it can be seen that the profitability ratio of the company, that is, operating margin ratio as well as the return on asset ratio are very low. It indicates the company is not able to convert their revenue from sales into profits (Ehrhardt Brigham, 2016). Efficiency ratio: Common efficiency ratios are inventory turnover ratio and receivable turnover ratio (Park et al., 2014, 361-368). High inventory ratio indicates that the company is able to convert their inventory into sales successfully (Eng, 2013, pp. 153-167). From the above table, it is seen that the inventory turnover ratio of the company over the past years are stable. Social and economic responsibility: They understand their responsibilities in sourcing the raw materials through the ethical manner and at the same time, they are well aware about the probable impact on communities as well as on environment. They also understand the shareholders and consumers always look for the information related to the origination and production of the ingredients. This also assists in creating transparency and traceability in the supply chain. In the year 2013, they invested greater than $03.8 million in maintaining and upgrading their production sites in Oceania. They are committed to enlarge their business through investing in their factories, brands and customers. Their main objective is to be active in the society in which they carry on their business through focussing their hard work in those segments where they can add maximum value, such as, nutrition, health, environmental sustainability and encouraging active lifestyle (Day, 2014). Their good life programmes starts with a wide range of spo nsor activities, specific programs and partnership. In the year 2013, they build development program for aboriginal youth to provide support to the people who contributed in creating difference in the lives of the aboriginal women all around Australia. In the year 2013, they worked with more than 1000 girls from secondary school (Caplan et al., 2016, pp. 57-66). Approximately 200 girls and their mothers participated in the Mother Daughter Program, which was commenced in 50% of all RMLA academies. The Mother Daughter Program involved the launch of an aboriginal cookbook in 2013. They also trained 15 Aboriginal women to become Nutrition Champions and trained 12 Graduates, aged 45 Years in Communication (Phillips, 2014). In past few years their main targets in Oceania were: The program must be continued in all RMLA academics 400 women and girls must participate in the Nestl Mother Daughter Program 30 women from Indigenous community were trained as Nestl Nutrition Champions Nestl employees must volunteer a total of 4,500 hours They are committed to play an active part in minimising the emissions of greenhouse gas through improving the efficiency of resources, investing more for renewable energy and switching to cleaner fuels. Greater than 91% among usage of all energy in the year 2013 was used for producing the products, whereas, 29% was sourced from renewable energy and their target for 2020 is 20%. Conclusion: From the above discussions, it can be concluded that the company is aware about their duties in sourcing the raw materials through the ethical manner and at the same time, they are well aware about the probable impact on communities as well as on environment. Their main objective is to operate their business actively in the society in which they operate their business through focussing their hard work in those segments where they can add maximum value, such as, nutrition, health, environmental sustainability and encouraging active lifestyle. Recommendation: From the financial performance table, it can be seen that the company is not able to convert their revenue from sales into profits and their operating margin ratio as well as the return on asset ratio are very low. The company should take necessary steps to minimise their operating expenses and maximise the usage of available resources. Moreover, to increase their liquidity position they should pay off their short-term borrowing immediately or if not possible, then should take measures to convert their short-term loan into ling term. Reference: Caplan, D., Dutta, S.K. and Lawson, R.A., 2016. 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