Smoking---policy Essay Example | Topics and Well Written Essays - 1500 words

Smoking---policy - Essay Example Studies reveal that children get affected most with asthma symptoms due to environmental tobacco smoke. Even an adult who does not smoke but live with a smoker have a 30% higher risk of lung cancer than the one who is not a passive smoker (U.S. Department of Health and Human Services, 2010). It is estimated that secondhand smoke kills over 50,000 non-smokers in the US each year (Graff, 2008). Over the years, nonsmokers have been convincing authorities to put a ban on smoking at all public places as they do not want to become passive smokers and endanger their health. Smokers, on the other hand, oppose any policy that imposes ban on smoking at public places. According to them, such policy is a clear violation to their liberty and basic rights as made out in the US constitution (Kjono, 2007). Currently, the state laws differ significantly in banning smoking at public places. While formulating a policy framework to create smoke-free public places, it becomes imperative to examine such policy in the context of social, ethical, legal and economic perspectives affecting varied stakeholders. Smokers, nonsmokers, and cigarette or cigar manufacturers and marketers are the major stakeholders who are going to be affected from this policy issue. The policy proposition is to safeguard the health of nonsmokers from the second-hand smoke; smokers will lose their freedom of smoking at the place causing inconvenience to them. Any reduction in smoking due to this policy implementation will lower the business potential of the cigarette manufacturers and marketers. The State as a stakeholder will be benefitted in the long-term due to reduced spending on public healthcare. There is a clear divide between smokers and non-smokers as nonsmokers believe that all employees have the right to inhale smoke-free clean air at work places and must be

Financial accounting standards Essay Example for Free

Financial accounting standards Essay The income statement, which portrays the financial performance of the company, is also described in the financial statements elements. Income and expenses from ordinary activities are recognized as the main elements of such statement, which when matched result in a profit or loss for the period. Capital maintenance adjustments are also pointed out, which may effect the income statement. This arises from the restatement of assets and liabilities that may eventually influence the equity of the firm (International Accounting Standards 2000, p 61-64). The measurement bases utilized in order to compute the monetary amounts of the assets, liabilities, equity, revenue and expenditure noted above are also outlined in the framework. There are five main measurement bases recognized in the accounting framework, which are explained below: †¢ Historical Cost – such measurement bases states that assets are recorded at the historical, which is normally the date of purchase. This implies that the value of the asset at the date of acquisition is the one portrayed in the Balance Sheet. For example, if a motor vehicle costing $8,000 is bought. The $8,000 historical cost value will be adopted as its measurement bases. As regards liabilities, the amount of cash obligation arising at the inception of the transaction will also be utilized as the measurement means. Any payments that are eventually undertaken to cover such liability are diminished from that amount. This is most common method adopted in practice by business organizations. However, when the need arises, such measurement bases are promulgated with other methods in order to portray a more true and fair financial picture (International Accounting Standards 2000, p 70-71). †¢ Current Cost – as its name implies, assets are recorded at the current amount of cash and cash equivalents that would be required if a similar was going to be purchased. Under such measurement bases, liabilities are determined according to the undiscounted cash obligation necessary to settle such commitment (International Accounting Standards 2000, p 70). †¢ Realizable value – this method is similar to the current cost one, with the exception that assets value is computed in line with the equivalent price that the present asset can attain if disposed in the market. The value of liabilities under such measurement bases is the same to the historical cost one. That is liabilities are determined in line with their settlement value (International Accounting Standards 2000, p 70). †¢ Present value – this encompasses that assets are recording according to the present discounted value of the envisaged cash inflows that such asset will provide to the organization in its day-to-day business activities. Liabilities are also valued at the present discounted value of the expected cash outflows entailed in the foreseeable future (International Accounting Standards 2000, p 70). The concept of capital and capital maintenance is the last basic principle covered by the accounting framework. The principle of capital under a financial side comprises the invested assets by the owner, which are identical to the equity or net assets value. Under the physical concept of capital, it entails the operating ability. That is the productive power of the organization (International Accounting Standards 2000, p 72). The concept of capital mentioned in the previous paragraph leads to the proceeding concepts of capital maintenance:†¢ Financial Capital Maintenance – profit/loss is computed under such concept as the difference between the financial value of the net assets at the end of the year and the financial value of the net assets at the commencement of the financial year (International Accounting Standards 2000, p 72). The fair value measurement bases, which is a new valuation method abides with such concept. †¢ Physical Capital Maintenance profit in this case focuses on the productive ability of the corporation. That is the excess of physical production at the end of the year when compared with that of the beginning forms up the profit figure (International Accounting Standards 2000, p 73). 2. The principles outlined in the framework do not exercise a direct influence on the intended parties. It holds an indirect affect by affecting the accounting standards issued by the recognized accountancy board. Such accounting standard will then have a direct influence on the accounting treatment of specific items and on the presentation of accounting information. Indeed the framework acts as a yardstick that guides the development of accounting standards. It is a generic document that narrows the range of alternatives that can be adopted during the standard setting process (Foster M. J. et al 2001, p 1,2). Further more, the framework aids the communication process in the Financial Accounting Standards Board, both internally and externally. Through the adoption of a generally accepted accounting framework, the message of the Financial Accounting Standards Board would be more easy to be communicated to accountants in the respective industries (Foster M. J. et al 2001, p 2).

Comparison of Fall of Man and Hamlet Essay -- comparison compare contr

Comparison of Fall of Man and Hamlet The medieval traditions shown in the "Fall of Man" were very apparent in Shakespeare's play, Hamlet. It is not known whether or not Shakespeare ever read the "Fall of Man", and it does not matter, for the effects and influence of the â€Å"Fall of Man† on Shakespeare's writing is very obvious when the plots of both stories are examined. Both are written in archaic form, as well as with a very strict rhyme scheme. â€Å"The Fall of Man† is a tragedy, the same as Hamlet. The reaches of the medieval writings grasp deep into Shakespeare's characters, with common characteristics shared between the characters in â€Å"The Fall of Man† and Hamlet. Even further, Shakespeare's audience would have had to have been very fluent in the language of medieval plays, for there are many references in Hamlet, to plays and mythology of a much earlier date. The style of writing used in "The Fall of Man† is very similar to that used by Shakespeare in Hamlet. This is a sign that medieval plays and literature was an influence on Shakespeare's writing. In "The Fall of Man" the common amount of syllables per line is eight. â€Å"That moffes me mikill in my minde:†[line 2] or â€Å"I knawe it wele, this was His skille†[line 46], these are both examples from â€Å"The Fall of Man†. The breaks in this pattern are quite often put there for emphasis on a line, word or point trying to be made. Shakespeare also has a common amount of syllables, ten per line, with a break in pattern for emphasizes, for example: â€Å"He hath, my lord, wrung from me my slow leave†[I, II, 61], or ... ...ife- rend'ring pelican†[IV, V, 160] which is a reference to the Elizabethan belief that pelican fed their young by tearing skin off their breast to feed them. With this knowledge that may have been common to them, they received an insight that is not available to readers of today. Shakespeare's writings are obviously deeply impacted by the older literature and plays. This becomes obvious when the technique and story lines of "The Fall of Man" and Hamlet are compared. The two are very similar. With the similarities between the older â€Å"Fall of Man† and Hamlet, it becomes inevitable that for Shakespeare's plays to have been so famous and popular, his audience must have had the same understanding of medieval writings, such as â€Å"The Fall of Man†, as Shakespeare himself did.

America’s Cuban Conundrum : The Assignment Essay

1) What was the key issue that prompted the EU to take the Helms-Burton dispute to the WTO? The key issue that prompted the EU to take the Helms-Burton dispute to the WTO is the theory that law argues against the governments’ authority and the principle of International Law. Another words, in a environment where EU and US had reach advanced stages of economic development, any practice or policy that restrains free trade (in theory) should be consider illegal. However US argued that Helms-Burton legislation objective is to promote â€Å"democracy† discouraging foreign investment in Cuba through the threat of lawsuits and the imposition of travel restrictions. 2) Who benefits the most from an embargo of this type? Who suffers? The embargo only benefits the United States government to a limited extent. Because of the Act, American supplies only reach Cuba through non-United States distributors and even smugglers to the disadvantage of the American companies (Toledo, 2011). But on the other hand, Cuba is obliged to pay cash for all imported goods because of prohibition of credits. 3) In light of the overtures U.S. President Barack Obama has made to Raul Castro, what is likelihood that the U.S. and Cuba will resume diplomatic and trade relations during the Obama administration? It seems that the best resolution to the trade situation between the United States and Cuba would be to end the embargo which would help the Cuban people and American profits. Cuba is a very poor country and repaying of loans is almost impossible. By being able to negotiate Cuba and the United States could come to an agreement that would benefit both countries. Case 6-1 Information Technology Is the Key to Success for Clicks : The Assignment 1) The Clicks ClubCard loyalty program is regarded as one of the drivers of growth at Clicks. Why you think this program has been so successful? Explain. ClickClub loyalty program is not just like discount card for membersusers. This is the program which was highly constructed and developed with time. The production of the company was defined for mid- and high- costumer spenders. The aim of the company is provide a good quality of care for people who really want to feel and look better. They provide a big list of advantages. For instance, shoppers are getting point with every purchasing, and then can get some bonus, as getting some of clicks products for free. It’s called â€Å"cash-back†. And that’s the way how they (company) can gets the quick attention. Its always nice and pleasure to use good service, which sometimes will encourage you to buy more, as probably even use to buy just from that particular company. People always want to get something for free, and that’s kind of difficult in our nowadays. Clicks also had much more examples of advantages, they provided to their costumers. 2) Why you think Clicks has started to adapt its merchandise range to appeal to consumers of the growing black middle-class market in South Africa? I am not sure, but in my opinion in this case it takes to account just the mid- class, as mostly African’s nation is poor. So, the answer is their enticing bonuses. As I mentioned in question 1, people always wants to get something for free, especially if they don’t really have that opportunity to afford that much, as they want, or they need. 3) Suggest practical marketing strategies that would encourage ClubCard members to make additional trips to Clicks stores. 1. Person-to-person advertising (To present some particular products in any public places. It can be new product or the old one, but which was developed). 2. To create marketing program, as try to involve more and more people, by register them, as freelancer worker. Moreover they will use Click’s products, but they also will do some free add for your company, distribute your product and include in a list of users and more people. A good example of the same marketing strategy is Russian line of cosmetics – Faberlic.

Negative outcomes of French Revolution Essay

Total collapse of the economy, finances, and capital. Hyperinflation devastated the economy, and country had to default on obligations and debt. Improvements happened after Napoleon’s reforms and by widespread confiscation of wealth from Europe (for example by asking Austria to pay for a war reparations). Anarchy and mob violence, counter-revolution, and civil war caused death to hundreds of thousands citizens. Entire regions were depopulated by burn land tactics, and cities like Lyon destroyed. It was the biggest outbreak of violence in Europe between 30Y War and WWI. The extreme measures during the crisis brought a legislation that ended democracy and created first modern totalitarian system under Terror. Constitution was suspended indefinitely, and state implemented widespread judicial murders of its critics and the opponents. Intellectual potential of the state was decimated at the guillotine or by exile.  One point, almost entire French academy was tried for treason in May/June 1794. Revolution was negatively taken by rest of Europe, which was dragged for 25 years into coalition wars with France.

The Red Turban Rebellion in China

The Red Turban Rebellion in China Disastrous floods on the Yellow River washed away crops, drowned villagers, and changed the rivers course so that it no longer met up with the Grand Canal. The hungry survivors of these catastrophes began to think that their ethnic-Mongol rulers, the Yuan Dynasty, had lost the Mandate of Heaven. When those same rulers forced 150,000 to 200,000 of their Han Chinese subjects to turn out for a massive labor corvee to dig out the canal once more and join it to the river, the laborers rebelled. This uprising, called the Red Turban Rebellion, signaled the beginning of the end for Mongol rule over China. The first leader of the Red Turbans, Han Shantong, recruited his followers from the forced laborers who were digging out the canal bed in 1351. Hans grandfather had been a sect leader of the White Lotus sect, which provided the religious underpinnings for the Red Turban Rebellion. Yuan Dynasty authorities soon captured and executed Han Shantong, but his son took his place at the head of the rebellion. Both Hans were able to play upon their followers hunger, their displeasure at being forced to work without pay for the government, and their deep-seated dislike of being ruled by barbarians from Mongolia. In northern China, this led to an explosion of Red Turban anti-government activity. Meanwhile, in southern China, a second Red Turban uprising began under the leadership of Xu Shouhui. It had similar complaints and goals to those of the northern Red Turbans, but the two were not coordinated in any way.   Although the peasant soldiers originally identified with the color white (from the White Lotus Society) they soon switched to the much luckier color red. To identify themselves, they wore red headbands or hong jin, which gave the uprising its common name as the Red Turban Rebellion. Armed with makeshift weapons and farm implements, they should not have been a real threat to the Mongol-led armies of the central government, but the Yuan Dynasty was in turmoil. Initially, an able commander called Chief Councillor Toghto was able to put together an effective force of 100,000 imperial soldiers to put down the northern Red Turbans. He succeeded in 1352, routing Hans army. In 1354, the Red Turbans went on the offensive once more, cutting the Grand Canal.  Toghto assembled a force traditionally numbered at 1 million, although that is no doubt a gross exaggeration.  Just as he began to move against the Red Turbans, court intrigue resulted in the emperor dismissing Toghto. His outraged officers and many of the soldiers deserted in protest of his removal, and the Yuan court was never able to find another effective general to lead the anti-Red Turban efforts. During the late 1350s and early 1360s, local leaders of the Red Turbans fought among themselves for control of soldiers and territory. They expended so much energy on each other that the Yuan government was left in relative peace for a time. It seemed as if the rebellion might collapse under the weight of different warlords ambition. However, Han Shantongs son died in 1366; some historians believe that his general, Zhu Yuanzhang, had him drowned. Although it took two more years, Zhu led his peasant army to capture the Mongol capital at Dadu (Beijing) in 1368. The Yuan Dynasty fell, and Zhu established a new, ethnically-Han Chinese dynasty called the Ming.

Free sample - Mexico drug war and US border patrol security. translation missing

Mexico drug war and US border patrol security. Mexico drug war and US border patrol securityAbstract The Mexico drug war and U.S border patrol security is today known to be the most influential conflict that has ever occurred. In the U.S- Mexico border, several incidences have taken place including the sending of bullets whizzling across the Rio Grande region, which borders the two countries. For a long time, the authorities did not care because they were sure that they were going to win the battle. The facts behind the war actually are that it sends many fears to the public because it left many dead (Archibold 238). When the security was intensified in this region, bullets could be heard from El Paso, which caused violence further in Mexico and Juarez and making this region to be the most feared. Today, the American police can boast of their success in bringing peace in this region, because it was thought to be the most dangerous war, which influenced several communities living in the region. Several issues were considered before security was improved in this region. As Sheriff, Ri chard puts: ‘Guns will never be a solution to the war, but peace comes through talks.’ This was the beginning of the reconciliation process between the countries (Marina 62). Introduction The recently US beef up security on its border with Mexico has threatened their diplomatic relations. Historically, Mexico has for a long time been used as safe passage for narcotics, illegal immigrants, and smuggled commodities predestined for the U.S. market originating from South, Central America, and elsewhere in the world (Marina 62). Commonly reported in the 1980s to early ‘90s, Colombian drug barons were the main traffickers of cocaine and other illegal drugs into the U.S. When American anti-narcotic authorities intensified the Caribbean and South Florida, the Colombian organizations collaborated with the Mexican drug accomplices to transit cocaine to the U.S through Mexico. Mexico, having been a major origin of heroin and cannabis, the partnership was accomplished with minimal difficulty since Mexico had already an operational drug infrastructure capable of serving the Colombian traffickers as well (Coyle 68).  Ã‚  Ã‚   The robust growth of the illegal trade went on until after mid 1980s when Mexican and Columbian trackers got into loggerheads. This misunderstanding arose from disagreement over sharing of benefits and over who-does-what in trafficking systems. With the passage of time, several drug cartels from Mexico were vanishing from the system as new one emerged (Warner 81). This was a result of deaths, arrest, or withdrawal of cartel leader from the trade creating power vacuums. These vacuums offered great opportunities for anti-drug law enforcement agencies in the U.S and Mexico to combat the trade. Mexican cartels would often bribe Mexican police to take action one another or disclosing to the US officials the secret operations of the rival cartels. This escalated into violence. The war among the rival cartels began to cool down since shortly before 1990 after the arrest of the Mexican drug baron, Gallardo Miguel (Marina 62). Through the 1990s, there was a quiet period until 2000 when the ca rtels resumed into violence (Warner 81).  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Literature review   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Paradigm can be termed as concepts used in looking for a solution on something. In this case, we are going to use three paradigms namely deterrent theory, collective security, and collective defense. Deterrent theory: this is seen as a case where one party convinces the other that a particular incidence will bring a problem that will not benefit either of the countries. Rather than just looking at its cost, this method is useful in solving many problems. This particular method attempts to identify who will prevent what using which method (Archibold 341). This method is obviously accompanied by a few assumptions. The parties involved assume that are taking part in ensuring that this method is working. In the case of the United States, they should come on board with the Mexico and know that, given that the two countries stand to lose either way, one country should be given mandate to look on these matters of drug trafficking within the borders. Collective security: this method was used during the world war by the then international community league of nation. This particular method goes to heightened degrees in that, countries join hands and decide to settle the existing row in a peaceful manner. The countries are brought together on a neutral ground and agree not to use force in ensuring the problem at hand is solved (Coyle 68). An organization is created to ensure that, those who attempt to frustrate efforts are curbed as this can frustrate efforts of solving the problem in question and bring war. In this case, of United States and Mexico, the two countries have been pointing fingers and none is accepting to accept the blame. Recently, a fifteen-year-old Mexican was shot dead by the United States border patrol while trying to gain entry in the country carrying some drugs. This has in return brought many problems and exchange of words has ensued. Collective security can be used in ensuring peace is realized (Archibold 341) . Collective defense: this is where countries agree that if any of them is affected so is the other. They also agree that, if any problem arises they will help one another in solving it. If by any chance, one country cannot handle the problem alone the other can come to its rescue. They should make use of the armed forces at all times for defense. In the same breath, the United States border patrol should enter into such agreement with Mexican patrol security. Any time drugs enter in either of the two countries, the other party should take it with a lot of seriousness just as if it is her who is being affected (Coyle 68). Discussion The United States border patrol is a department that ensures laws are strictly observed when admitting individuals who are not citizens of the United States. This department has the highest number of officers charged with the responsibility of enforcing law. However, drug dealers’ from neighboring country Mexico have recently threatened the good work that is being done by this department. The Mexican security argue that, the little money that is paid to go through the bridge to get to Texas is to blame for the increase in drugs and arms in these countries. Another factor as seen is the leniency within the borders. The extent at which this shoddy business is taking place is alarming. Studies indicate that, over 90% of the firearms that are used in Mexico have their source in the United States (Archibold 341). Mexico and the United States have left no stone unturned in ensuring that trade between the two countries is going on without any hitches. However, drug traffickers have threatened the mutual benefits that have been there between the two countries. This has been on the rise since president Felipe took the office. This week the patrol officers because of the same menace shot a Mexican youth. The Mexican drug war is a term that has been used to refer to the armed fighting among the cartels who want to take control over some regions, and conflict between the drug cartels with the Mexican government whose objective is to reduce drug trafficking. The drug trafficking organizations have formed very powerful alliances despite existing for just few years. The drug market in the U.S and Mexico are now dominated by the Mexican cartels. Apprehensions of the main culprits behind the cartels have led to escalated violence, as the players behind each cartel rival for routes into the United States (Coyle 68). Statistically, Mexico has been identified as one of the leading drug producing and tracking country. It is the main distributor of cannabis (methamphetamine) to the U.S. (Archibold 341). Recommendation Beginning in 2005, a strategy which was meant to end the war in the US and Mexico border was established. The strategy, which was dubbed in America as a national strategy, would be able to set the goals, which would govern the behavior of the people living within the affected zone. The strategy was built in five strategies, which include developing ways of combating terrorism and banning of illegal firearms, which get into the region. Through this, it was foreseen that the border will remain calm and that none of the individuals will live in fears again. Another objective of the strategy would be to discourage entry, which were illegal in the US by developing a procedure, which would improve the enforcement of the police. The strategy was also established in a bid to apprehending, detecting, and getting rid of drugs, human smugglers and other sources of crimes, which had become rampant in the region (Marina 62). This process was geared at ensuring that individuals will be free of guilt and abrupt chaos, which arose any time in the region. Through the strategy, a smart border technology would be created. This involved coming up with a very systematic method of combating crime and illegal transactions in the region. In it involved the use of technological tools to conduct a serious scrutiny of individuals in the area and thoroughly search for any illegal entry of guns and other matter in the US and Mexico (Coyle 68). The strategy also stipulated a method, which would improve the general live of individuals in the region and reduce the crime that had so long been felt in the region. This was in line with the strategy of expanding the territories so that Mexico and the US could be satisfied with the boarders. In 2007, specialized groups were also formed, which would see to it that the peace was also improved in the region. Some of these groups included the National Special Response Team, the Air Mobile Unit, the Border Patrol Tactical Unit and the Search, Border Patrol, Rescue and Trauma. Conclusion The Mexico drug war and U.S. border patrol security is an issue to recon. More than 7,000 people were left dead in 2008, and others especially in Juarez and Sinola began to battle for boundaries in the Mexican authorities. Their aim was to gain access to most of the cities, which were owned by the Mexicans. Through the creation of smuggling routes and creation of authorities, more than 30,000 people from the United States gained access to the Mexican region and more than 38,000 others have been killed since Calderon, the Felipe president introduced the offensive against the cartels when he took office in 2006. Today, most communities in the US are secured from further attacks, which occur just accords the river (Warner 81). By looking at this war and discussing it basing on the IR paradigms, it can be seen that the war in Mexico and US border was much more than psychological but also influenced the social lives of people living in these regions. It is evident that war is a subject of social torture, a phenomenon which is common in the region between the US and Mexico. References: Archibold, C. Government issues waiver for fencing along border. New York, NY:   New York Times. 2008   (2) 234-342 Coyle, MWaivers for border fence challenged: Environmental groups take their complaints to   Supreme Court. The Recorder.   2008 (2) 65-73 Kanterly, D.   Mexico-U.S. Relations: Issues for Congress. DIANE Publishing. 1999 (1) 54-73 Marina Caparini.   Borders and security governance: managing borders in a globalised world.   London: LIT Verlag Mà ¼nster. 2006 (4) 2-76 Tony Payan.   The three U.S.-Mexico border wars: drugs, immigration, and Homeland Security Greenwood Publishing Group,   2006 (3) 54-63 Warner, J. U.S. Border Security: A Reference Handbook. Contemporary World Issues, ABC-CLIO,   2010:  Ã‚   54-83