Animal Testing Essays (2182 words) - Animal Testing, Animal Rights

Animal Testing Medicines, household products, food, and basically everything involved in the life of an average person has to under go a form of testing before it is legal to be placed on a shelf and if available to the public. The same tests are performed on every medical procedure that is introduced to surgeons. Since the only way to directly mimic the human body is to use it itself, scientists were forced to find the closest and best alternative. That is where animals were introduced to the medical profession. Experimentation on animals date back to as early as 500 BC, making this form of medical validation one of the oldest known to humans. It is not only one of the oldest but one of the most informative. Scientists use animals in medical research to study how the body works and how to diagnose, cure, and prevent disease. Researchers also use animals for tests to try to protect the public from dangerous chemicals, (Day, 13) such as those included in detergents, bleach, and other household products. When live animals are used in experimentation, this practice is called vivisection. Animals are used in many instances because their bodies often react in a similar way to that of a humans. Although animals have been used in medical research for numerous years it was not until the early 1920's that it became more prominent. It was at this point that the introduction of using live, un-anesthetized, animals to study toxic effects on an increasing array of drugs, pesticides and food additives was introduced. After this great advance in medical research the results of using animals grew with leaps and bounds. In 1970 this process peaked with the use of millions of animals. Since then, according to the USDA's Animals Welfare Enforcement, 1,267,828 animals were used for medical purposes in 1998, which is more than a 50 percent decrease since 1970. Although this is a drastic drop in animals used there have been many medical advances; virtually every medical break through this century has come about as the result of research with animals. (Office of Technology) Of the many animals used for experiments, about 90 percent of the animals used are rats, mice and other rodents. Animals such as these are used for two reasons, one because they are readily available upon request, and two because they are cheap which helps aid the large cost of animals experimentation. Although it has been proven, that in many cases, rats and mice are not an accurate subject to test medicines on; their popularity has only grown larger. Mechanize (a travel sickness drug) caused severe deformities in rats, but not in humans, whereas Thalidomide (a sedative drug) caused no reaction in rats but cause deformities in humans. This is only one of the many cases where mice and rats have been found as faulty test subjects. With the wide range of animals that are available, the tests the are used on them are even vaster. The tests are broken down into many different categories, which allows scientists to zero in on certain areas of testing and to specify results. The largest and most useful area of testing is called Toxicity Testing. In toxicity tests, animals are generally exposed to chemicals in ways that are meant to mimic human exposure, by ingestion, inhalation, skin contact and contact with the eyes. The type of animals used in this field include rodents, dogs, cats, fish, birds (chickens, hens, pigeons) rabbits, frogs, pigs, sheep, and primates. Toxicity testing is aimed at providing information, which can be used to attempt to protect society and the environment against the harmful effects of chemicals. (Boyd, 184) Eye irritancy tests, the largest and most controversial area in toxcity testing, began in 1920. It was introduced because soldiers were exposed to mustard gas in World War I, their eyes began to burn and some lost sight. To understand what the effects of the mustard gas more clearly scientist used rabbits as their test subjects. They would force they eyes of the rabbit open and let mustard gas fester for days, they would then compare their findings to the effects on humans. After this first introduction to the benefits of eye irritancy tests its use began more useful. This method of toxicity tests is now used to test everything from shampoo to pesticides. Anti-vivisection activists consider this type of testing the most cruel because it directly damages a vital part of an animals body. Also, it is very hard to repair the eye due to its

The Influence of Puritanism

The Influence of Puritanism Free Online Research Papers Taking into account the definition of Puritanism given by the Oxford Advanced Learner’s Dictionary, it is â€Å"the beliefs and practices of the Puritans†. Therefore, a definition of Puritan is needed, and given by the same source it is â€Å"a person who has very strict moral attitudes and who thinks that pleasure is bad†. Puritans was the name given in the 16th century to a part of Protestants with the Church of England, who wanted to purify their national church. However, in the 17th century some Puritans separated from the Church of England. Many of these Puritans were Calvinists, who had intense theological convictions. Among other things, Puritans believed in the absolute sovereignty of God; in the total immorality of men (which was due to the concept of Original Sin); in the divine revelation; and in predestination, which means that personal salvation was dependent upon God, since He saves those He wishes. Furthermore, as they held that they had a direct relationship with God, no mediators were needed; this is the reason why they wanted the abolition of bishops. Finally, the beyond or the after life was something they strongly believed in. Puritans were here to work hard and not to have fun. So much so that they would not enjoy life on earth as much as they would enjoy life in the beyond. Having been born in a Calvinist family, this term of beyond appears in most of all Emily Dickinson’s poems. This approach to religion held that men were inherently sinful and most human were predestined to hell; nevertheless a small number would be saved only if they proclaimed their faith in Jesus Christ as the true savior. However, the works and influences of Emerson and other poets opened up in her spiritual ideas further than the strict Calvinism. Apart from Puritanism, she was also influenced by Transcendentalism; she opposed the idea of God as influencing her every move and thus governing her thoughts and beliefs towards her life. In addition, Transcendentalists believed in the union with the over-soul. Consequently, the influence of Puritanism -taking into account her father being a Calvinist, and thus his persuasion upon her- will be analyzed here. To accomplish this aim, â€Å"There’s a certain slant of light†, â€Å"I felt a funeral in my brain† and â€Å"The soul selects her own society† will be taken into consideration. To start with, in the first poem, â€Å"There’s a certain slant of light†, two features of Puritanism appear explicitly: the divine revelation and the existence of a beyond. The slant of light which she mentions is sent from above and has a purpose (â€Å"An imperial affliction/Sent us of the air†); it symbolizes the little knowledge she possesses in life. As a result, the beyond exists and it is something which contains the whole knowledge she will acquire when she dies. This slant of light brings meanings about Life and Death (which belong to the beyond), but it is just a representation of them, of the whole knowledge she will gain in the beyond. She will only have a full light when she dies. What is more, what is very oppressing for her is the fact that the disappearance of the slant of light makes her realize that she is not death yet (â€Å"When it goes,  ´t is like the distance/On the book of Death†). She will have to wait to get all the knowledge, which is only provided in the beyond. The second poem taken into consideration, â€Å"I felt a funeral in my brain†, relates to her funeral and how she approaches the beyond. To my way of thinking, it could be seen as the second part of the first poem, because she describes that she is dead and that she will gain the whole knowledge because she is entering the beyond. Once more, the beyond appears here as something beloved, as death is liberation of the limitations of life; instead of just seeing the slant of light, she will see the whole light. Now she will understand life –which is a mystery-, since in life she was ignorant. This idea can be seen in the last stanza: â€Å"And then a plank in reason broke,/And I dropped down and down-/And hit a world, at every plunge,/And finished knowing-then†. Finally, in the last poem chosen for this analysis, â€Å"The soul selects her own society†, not only does the beyond become evident again, but also the idea that the soul has previous knowledge, which in fact can be related to the belief of predestination. Consistent with the Puritan thinking, predestination is one of their core beliefs. This goes hand with hand with the absence of free will. In this poem, the soul possesses some previous knowledge which facilitates her to choose her own society (which can be an ideal, a religion, a lover, among other things), and after doing this the soul closes her doors to the rest options. Moreover, the beyond emerges one more time. This concept does not only mean the idea of an after life, but also of a â€Å"before life†. Before she is born, her soul already possesses knowledge, which is decreased when she is in fact living, although she is always receiving â€Å"slants of light†. Afterwards, the beyond appears another tim e in the after life, when she dies. Though, the idea of predestination is stronger here than the idea of the beyond. As mentioned before, the soul has got some previous knowledge that will not change; God had already decided that He will save that person. The first stanza â€Å"The soul selects her own society,/Then shuts the door;/On her divine majority/Obtrude no more† is a clear example of how this previous knowledge is a tool to choose the best option and hence, not to change her mind. For the above mentioned reasons, the beyond is an important characteristic of the Puritan thought. Most of Dickinson’s poems are related to the beyond, and how desirable and pleasing will be to be able to have complete knowledge of Life and Death. The oppressing fraction is the between, the part in which she is alive and she simply has little knowledge. Death is not seen as something unwilling to reach; on the contrary, is something that brings satisfaction and fulfillment since she is no longer ignorant; it is merely in the beyond where she owns comprehension and understanding of everything. Research Papers on The Influence of PuritanismComparison: Letter from Birmingham and CritoAnalysis Of A Cosmetics AdvertisementCanaanite Influence on the Early Israelite ReligionAssess the importance of Nationalism 1815-1850 EuropeInfluences of Socio-Economic Status of Married MalesMind TravelThree Concepts of Psychodynamic19 Century Society: A Deeply Divided EraThe Masque of the Red Death Room meaningsEffects of Television Violence on Children

Write an annotation entry consisting of a Citation, a brief Summary, Annotated Bibliography

Write an annotation entry consisting of a Citation, a brief Summary, and a short paragraph Evaluation of the text below - Annotated Bibliography Example Research by Kolbert in four continents shows that human activities threaten all species that inhabit the planet. According to Kolbert, large numbers of plants and animals are dying. Kolbert says in that â€Å"Up to 50 percent of all living species are in danger of disappearing by the end of the century.† The information in the video is vital because the balance of the ecosystem is declining rapidly. The different species that inhabit the earth are the reason for the existence of sustainable environment for all of us. Activities such as â€Å"†¦fossil fuel consumption, ocean acidification, pollution, deforestation, forced migration†¦Ã¢â‚¬  among others, kill plant and animals (Kolbert n.p.). As a result, a harsh environment that cannot support life develops. The information in the video is sensitive to a balanced environmental existence that every individual desire. To sum up, the creation of sustainable communities through green action plans is an imperative key for human survival. The sustainability is achievable through reducing overreliance on fossil fuel, minimizing the levels of carbonates and sulphates in oceans, and encouraging afforestation. Land reclamation in areas where pollution due to human activities is also an important gesture of commitment to restore a safer environment for all species. As such, all green movement societies should raise their eyebrows and condemn human activities that disrupt the balance of the

European Union Law Bachelor Essay Example | Topics and Well Written Essays - 2000 words

European Union Law Bachelor - Essay Example Everyday, we checked on our television to know the latest news about our community, about stocks and investments, about movies and of what's happening all over the world. Since the first television broadcast in England in 1936, using a modern level of definition of more than 240 lines, new developments had been made including CableCARD , Digital television (DTV), Digital Video Recorders, Direct Broadcast Satellite TV (DBS), DVD, High Definition TV (HDTV) and many others. Through television, a lot of telecommunication companies has been put up which provides work for millions of people. It is where product commercials are aired. It is also where public concerns and responsibilities were discussed. While each and every national government has set up its own rules with regards to telecommunication, the European Union has also set its guidelines and policies to maintain and level the playing fields of the telecommunication competition. In this era where digital technologies were making its way to communication highways and prospectively play a much bigger role in the future, the European Union has identified the needs of introducing digital technologies harmoniously into the market. ... on Law in the light of the European courts of Luxenbourg considering the aims of competition law in the EU, and the history of European competition law. In this paper, the main elements of the European Union with regards to digital Television (DTV) and High Definition Television (HDTV) will be critically assessed. There are 6 different areas of audiovisual activities which are covered by the commission. According to the Principles and guidelines for the Community's audiovisual policy in the digital age (2005), On the basis of these principles, the Commission intends to take action in the following fields: cultural and linguistic diversity; the new "Media plus" programme, considered to be of crucial importance for the future of the European audiovisual industry. In all areas of action (training, development, distribution, promotion) this new programme will take account of the new digital environment. Research and development. The Fifth Framework Programme for Research and Development provides for a number of action lines of interest to the audiovisual sector. The external dimension of Community audiovisual policy will necessarily hinge around two central elements: the enlargement of the European Union and the new round of multilateral trade negotiations in the framework of the World Trade Organisation. The "Television without Frontiers "Directive This Directive which was adopted in 1989 and revised in 1997, based from Television broadcasting activities: "Television without Frontiers" (TVWF) Directive (2006) is the cornerstone of the European Union's audiovisual policy. Its two basic principles were: the free movement of European television programmes within the internal market; and the requirement that television channels, where practicable, reserve over half

The Efficacy of Counseling with Native Americans Essay

The Efficacy of Counseling with Native Americans - Essay Example In this paper, an assessment of possibilities that contribute to certain observable counseling efficacy values among Native Americans is made. The challenges faced by this ethnic group will be used to create the link that counseling process seeks to establish in the discourse. Four questions attempting to answer issues touching on unique historical perspectives, counseling process complexities, cultural interaction issues and spirituality are used in the design. The research reveals that it’s necessary for therapists to consider Native American cultural history when establishing the counseling process. The research also details a number of specific actions that should be considered, including linguistic and body language elements that aid the counseling process. The counselors must also be aware of their own biases in relation to the client. Finally, it’s indicated that the incorporation of Native American spirituality could greatly aid the therapist in the counseling p rocess. The Efficacy of Counseling with Native Americans Introduction The context of Native Americans is created with an understanding of the ethnic group’s history and cultural setting. ... However, very little information is available regarding the Native American suffering at the hands of slave masters, when compared with the famous African slave trade. The sensitive developments that the political arena in the United States exposed this group to are still fresh in the memories of a majority of the Americans, which brings nasty reactions among them. Cases of rejection, neglect and discrimination from certain sections of their aggressors appear in the broader image of a Native American. For counseling clients with such a historical background, it becomes difficult to appreciate the impact of counseling in confronting such challenges, unless a bold journey is taken to discover such a past acting as an impediment to the counseling process. How do historical injustice and modern racial discrimination issues affect counseling processes among Native Americans? To shed more light on the tumultuous historical background that the Native Americans have had to experience would p erhaps facilitate an understanding that would assist therapists to carry out a comprehensive counseling process. As briefly observed above, scars of mistreatment in the hands of foreign aggression by the European-backed slave trade would perhaps act as one of the biggest hindrances to successful therapy. Due to a rich cultural heritage and traditional cohesion practices that bound this â€Å"minority† group, roots of bitter past must haunt them in the hands of public mistreatment and racial discrimination. According to Trabich (1997), there must be some form of remnant heritage that has facilitated passing on of old wounds to the current Native American community to bear witness of untold atrocities that were committed against them.

New Public Management (NPM) in Secure Training Centres

New Public Management (NPM) in Secure Training Centres 1. Introduction The management and organization of the public services in the UK became an issue of intense debate and discussion in the early eighties, coming under intense pressure for large-scale change. This demand to bring about wide ranging transformation in the working of the public administration arose mainly because of the negative perceptions of the conservative government about public sector working, especially concerning issues like bureaucratic inefficiency, lack of commitment, misallocation of funds, and overstaffing. The surfacing of new organisational configurations, roles, and cultures led to extensive questioning of well recognized and firmly established public sector patterns and to the challenging of standardised and professionalized welfare state agencies. Subsequent privatization and restructuring in numerous different public organisations led to the development of New Public Management, a broad based concept that spread to other states like the USA, Australia, and especially N ew Zealand, where its implementation became extensive. Over the years, the implementation of New Public Management (NPM) has come under increasing criticism. Public and media disillusionment at its failure to solve many problematic issues related to older methods of public governance, have tended to go hand in hand with the realisation that old fashioned public organisations also had several positive factors, which were necessary to the approach and working of public services.. These included a measure of stability, lack of personnel turnover, an insistence on required process, fairness in treatment, integrity, and answerability. Qualities like these, which constituted the other side of public sector working and had come to be largely accepted, and possibly ignored, during the debate on the need for change , came to the fore, especially in the case of public institutions or departments that dealt in areas of social responsibility, like, for example, the health, justice, and child welfare systems. One such area of increasing public anxiety and media debate concerns the working of Secure Training Centres (STCs) for young offenders under NPM methodology and practice. These institutes, which come under the purview and control of the Youth Justice Board, (YJB) are responsible for the secure custody, training, and rehabilitation of young offenders sentenced to custodial terms. STCs aim to ensure the smooth reintegration of their wards into society at the end of their custody periods, through required counselling, education and training. Their success is critical to (a) ensuring reduction of reoffending incidents, (b) rerouting the lives of disturbed young people, (c) motivating them to forsake criminal options, (d) building up their employment and earning skills, and (d) facilitating their reintegration with society. The area has come into sharp focus in recent months because of the introduction of rules empowering officials to use force under specific circumstances, and the suicid e of a young inmate following an episode of forceful restraint. This essay aims to study and analyse the use of NPM practices in the working of Secure Training Centres in the UK. The study of New Public Management, until now, has remained restricted to the domain of researchers and scholars of public administration, with business school professors preferring to focus on the working of private companies. While this is surprising considering the contribution of not-for-profit institutions and voluntary associations in the development of organization theory, a number of scholarly studies and research assignments on public sector organisations do exist. Some of these, along with information available on the internet and from media reports have served as information sources for this assignment. 2. Commentary a. Origins of New Public Management The public and private sectors constitute the two broad divisions of society, with their institutional separation evident on a global basis. The public sector comprises of organisations that belong to the entity known as the ‘state’ or the ‘government’. However, its scope is much wider than that associated with either of these two well-known concepts and contains, in its ambit, numerous kinds of governmental actions at diverse levels, varieties of public finance, as well as general public governance and regulation. Historically the role of the public sector in national life has moved through various stages, from being minimal in the nineteenth century, through a period characterised by social reformism and greater involvement of the government in public affairs, in the first half of the twentieth century, to that of the welfare state of the post war years. The welfare state functioned in the UK from the end of the Second World War, until well into the 1980s. It came into being on the assumption that private organisations, meaning charitable bodies, did not have either the resources or the competence to look after weaker sections and that the state needed to take care of its citizens from birth to death. These welfare services thereafter became the functions of professional public sector employees, specifically chosen and trained to handle their responsibilities. The concept of the welfare state came under severe criticism and pressure for change from the conservatives because of its many perceived deficiencies, chief among which were the rationing attitude of public servants, who (because of their war years mentality), were unable to respond to the needs of a changed citizenry, the inefficiency and ineffectiveness of public sector officials, and the greed of public sector trade unions, who put their own needs before those of their communities. Widespread changes in the role of public administration led to privatisation of numerous public sector organisations and their eclipse from the economic sector. In social and community sectors the conservatives pushed the concept of the enabling state, where planning and funding would remain within the responsibility of the state, while service provision would devolve upon private players. Privatisatisation, experts felt, would help not only in improving the efficiency and effectiveness of provisioning of services, but also in its responsiveness to individual requirement. (Ferlie, Mclaughlin and Osborne, 2002) This approach in public sector approach, which came to be known as NPM, owes its origins first, to a distrust of bureaucracy and public administration to provide public services with economy, efficiency, and effectiveness, and second, to an apprehension concerning the incorrect use of professional powers by bureaucrats, leading to the possible disempowerment of general community members. Although considerable debate and contention still exists over the exact implications of NPM, there is broad consensus over its seven important components. (a) a focus on hands-on and entrepreneurial management, as opposed to the traditional bureaucratic focus of the public administrator (b) explicit standards and measures of performance,(c) an emphasis on output controls, (d) the importance of the disaggregation and decentralization of public services, (e) a stress on private sector styles of management and their superiority, (f) a shift to the promotion of competition in the provision of public services, and (g) the promotion of discipline and parsimony in resource allocation (Ferlie, Mclaughlin and Osborne, 2002) One important spin off that arose from these tenets was the development of an enlarged emphasis upon outsourcing services by public sector organisations from private service providers in many sectors, including in those responsible for health, childcare, and prison management. b. Young Offenders and Secure Training Centres Statistics and information available from official websites and other information sources on crime and offending by young people in the UK reveal the issue to be one of great worry and concern. Young offenders come under the purview of the Youth Justice Board, (YJB) an established non-governmental public body, charged with preventing offending by young people and children through the formulation and use of measures for prevention of crime, identification and dealing with young offenders, and reduction of reoffending. YJB figures indicate that approximately 150,000 people enter the justice system each year, nearly half of whom are of school age. The percentages of young people coming into the purview of the YJB from black or mixed race backgrounds are significantly higher than their actual demographic distribution, especially in the under 16 groups. While nearly 75 % of the young offenders are let off with reprimands, curfews and fines, 17 percent are sentenced to community work while 4 %, i.e., around 600 young people receive custodial sentences. Custodial sentences vary from 4 months to two years and normally need serving in conjunction with a certain amount of community work. Custodial arrangements are of three types, Secure Children’s Homes, (SCHs) Secure Training Centres (SCTs) and Young Offender Institutions (YOIs). SCHs and SCTs house children aged between 12 and 17, whereas YOIs house young offenders aged 15 to 21, with people aged 15 to 17 and 18 to 21 held in separate enclosures. YJB officials decide upon the place of custody after considering relevant factors that include assessments of vulnerability, needs of other young people in custody, and availability of custodial accommodation. An overwhelming proportion of the young people who enter the youth justice system come from deprived and disadvantaged backgrounds and many have histories of substance misuse, mental health problems and economically weak, disturbed or disrupted family backgrounds. Their educational backgrounds, in comparison with the general population, are also extremely deficient. Surveys reveal that 81 % of the sentenced boys were not going to school, at the time of sentencing, and 41 % had not gone to school at all after 14. In fact, a startling 75 % of the offenders appearing before the youth justice courts have histories of temporary or permanent school exclusion. Many of them have special counselling and mental health needs that require urgent attention. (Background paper, 2000) While the young people who come into the custodial system share backgrounds of severe disadvantage, deprivation and exclusion from school, the people who exit from YOIs, SCHs and SCTs have a marked predilection to return to offending actions. The number of reoffenders is extremely high with approximately four out of five (78 %) young persons sentenced to custody reoffending within one year. Statistics reveal that the proclivity to offend in these people continues in later years and 40 % of ex prisoners have a history of being young offenders. (Background paper, 2000) Prima facie, it does appear that the custodial system currently in practice, (the result of policy changes, public private participation, NPM, and outsourcing of governmental activities to private players) has not only been unable to meet its objectives but is possibly worsening with time. Considering that it costs twice as much to educate a young person in custody than outside, the whole situation is nothing les than a scathing indictment of the NPM system in childcare, children’s education, and youth justice in the UK. Exclusion from school becomes a major causal factor in offending and the occurrence of crime, which in turn leads the state to arrange for dispensation of justice, housing of children in custody, and providing for their training and education. While considerable public effort and expense goes into this process, the continuance of reoffending indicates the occurrence and continuance of large-scale systemic failure, notwithstanding the laudatory comments of the YJB on the effectiveness of the youth justice system. The present custodial system, of which STCs are an integral part, is representative of NPM and public private participation, in which governmental departments, local authorities and private players play similar and overlapping roles. Vulnerable young people, aged between 12 and 17 stay in these institutions while serving custodial sentences. Apart from housing them in restricted secure surroundings these institutions are under governmental mandate to provide counselling, education and training in order to (a) facilitate their reintegration into the broader community, (a) increase their earning ability, (c) help them to disengage from criminal actions and (d) eliminate their proclivity to reoffend. While Secure Training Centres, Secure Children’s Homes and Young Offenders Institutions all come under the purview of the YJB and form part of the custodial system, their control falls under different institutions. While all of the seventeen YOIs are run by the prison service, all bu t one of the fifteen SCHs are run by local authorities, and the four SCHs are run by private service providers. c. Management and Administration of SCTs Secure Training Centres are establishments specially built for housing young offenders up to the age of 17 and are representative of NPM concepts, which while keeping planning and funding of public service with the state, call for service provisioning by the private sector. Private agencies, appointed after appraisal and selection, run these institutions under contracts that contain detailed terms and operational requirements. At present, there are four STCs in England, at Oakhill in Milton Keynes, Bedfordshire, at Hassockfield in Consett, County Durham, at Rainsbrook in Rugby, Northamptonshire, and at Medway in Rochester, Kent. These establishments have accommodation for 58 to 87 persons with not more than eight places in each house. The total population of STCs is currently about 270. The formation of STCs represents a major governmental initiative in bringing about much needed reform in the youth justice system. Conceived in the initial years of the 2000s, STCs aim to play a major role in rehabilitating young offenders and ensuring their integration in normal community life. While the original plan envisaged the progressive establishment of 31 STCs, only four are in operation, with the functioning of some of them coming in for trenchant criticism. STCs are responsible for housing vulnerable young people sentenced to custody or remanded to secure accommodation and have a wide ranging and demanding set of responsibilities, which include (a) provisioning of secure housing, (b) taking care of the individual and collective needs of the trainees, including nutrition, hygiene, cleanliness, physical activity, medical aid, and absence of substance misuse, (c) providing focussed and tailored programmes for education and vocational development (d) ensuring appropriate couns elling and treatment for disturbed children and (e) fostering links with their home communities. Their responsibilities are not just onerous but critical because of their enormous potential to influence the lives of young people, who, because of socially and economically disadvantaged backgrounds, commit offences that involve custodial sentencing. Many of the trainees are vulnerable, have lived traumatised lives in environments of economic deprivation, substance misuse, and domestic violence, and need help from expert and trained professionals. â€Å"The report accepts that many of the 10 to 17-year-olds held in young offender institutions, secure training centres and local authority secure childrens homes have had chaotic and abusive childhoods and lack clear boundaries to their behaviour.† (Child jail restraint criticised, 2006) The effectiveness of these institutions is causal in the trainees choosing to enter normal society or returning to their familiar environs of socia l exclusion, repeated offending, and criminality. STCs are contractually bound to provide these services effectively and all employees require undergoing specific training programmes. Counselling, social and medical services are available from the local social and medical infrastructure. All secure training centres are also required to undergo periodic checks from external governmental agencies as well as watchdogs like Ofsted for assessment of actual service levels. While STCs are undoubtedly fulfilling a vital need in custodial requirements, their major failure relates to their inability to reduce reoffending, which at 79 %, points to a gross failure in their major objective of rehabilitation. Inspection reports also point to disparities in the efficiency and effectiveness of different STCs, the absence of improvement between periodic inspections and non-implementation of recommendations. This is also supported by intermittent incidents involving the use of forceful restraint, which in the recent past was possibly causal in the su icide of an inmate, (with a history of mental disturbance), and attracted significant media attention and debate. The running of STCs is especially difficult because it involves functions that on occasion contradict each other and exert immense pressure on the people running these institutions. Secure custody, on one hand, involves dealing with young people who come from disadvantaged backgrounds, have committed serious offences, and possess attitudes that are possibly brutalised and dangerous, necessitating the use of restrictive custodial measures and force, if the situation so demands. On the other hand, trainees need to care, empathy, and deep understanding of the reasons that have led them to their current states. These functions, of prison keepers and social workers, are mutually contradictory and create significant tensions when required of the same group of people. Private organizations, when faced with these demands, respond with systems designed to meet these differing requirements but remain inherently flawed because of their inherent contradictions. These organisations are also not f unded by open-ended or liberal funding schemes and have both cost constraints and profit motives that are bound to influence their working. Employees who work in such organisations generally to the profiles of members of marketised institutions, give their careers and individual progress preference, and lack both the commitment or ideology of charitable workers, and the job security of public sector employees. Expecting these private sector managers and employees to adapt to such challenging needs creates enormous tensions. A number of inspection reports have pointed to the high incidence of turnover, a phenomenon that automatically leads to breaks and discontinuities in relationships between the workers and trainees and results in the emergence of destabilizing conditions, especially where mentally disturbed children are involved. Services at Oakhill Secure Training Centre are inconsistent, with evidence that poor practice is being institutionalised, inspectors concluded yesterday. A Commission for Social Care Inspection probeof the centre for 80 young offenders in Milton Keynes last June found its progress had slowed since a previous inspection in May 2005. While safeguarding had improved since the previous inspection, where this area was criticised, progress was reliant on one particular manager. The inspection also found services at the facility, run by Group 4 Securicor, were ran in isolation with considerable scope for integrating health, education, substance misuse and other services (Samuel, 2007) Investigations into the suicide of thirteen-year-old Alisha Ishmail, the child prostitute who died of a drug overdose in a Camden Town after escaping from a secure home, link her mental state to the number of homes she had to move to during her period in care, and to the consequent breakdown of helpful relationships. Philip Haynes, in his treatise on â€Å"Managing Complexity in the Public Services† refers to the contradictions and tensions that arise when general management ideas used in profit oriented private businesses are imported and applied to the running of public service organisations. While their use is possibly effective in the running of utilities, enormous contradictions and tensions arise on the application of these tenets in public service institutions like the one under study. Policy makers need to realize that the business policies used by Unilever executives are not usable in looking after their disturbed teenagers, and that furthermore these very executives, however effective they may be in their functions, will never apply the strategies used with business suppliers to solve issues in home environments. Public officials who insist upon the need for using force for dealing with these children need to realise that these children do not fill the profiles of errant suppliers who need taming and that the suicides of 15 year old Gareth Myatt and 14 year old Adam Rickwood could have been avoided if STC officials gave adequate attention to their mental health needs, instead of using heavily built workers to restrain them and twist their noses in order to cause painful and temporary incapacitation. 3. Conclusion New Public Management, in its essence, involves the import of private sector management methods, perceived to be competitive, efficient, economic, objective and effective into public sector organisations. While these methods do have relevance in certain public undertakings, especially where they concern issues like utilities and transport, they prove to be of limited relevance in institutions that deal with servicing the community, childcare, health services, and the care and rehabilitation of young offenders, as well as mentally disturbed adult prisoners being prime examples of such areas. As Haynes points out the introduction of methods based upon economic and practical considerations in such people oriented sectors leads to the development of numerous contradictions and the generation of enormously complex situations that debilitate the working and structure of involved organizations. (Haynes, 2003) Policy makers need to consider these issues seriously and realise the inadequacy of catchall solutions and detached systematic working in areas that need individual attention for effective results. In the case of STCs appropriate solutions would include the introduction of far more detailed mental health examinations of new entrants, especially in consultation with relatives, greater emphasis upon communication with trainees, increased interaction of trainees with social workers, separation of custodial and rehabilitation functions, measures to reduce staff turnover and increase monitoring of staff behaviour, and strict vigilance on use of forceful restraining measures. The private sector argument of most of these suggestions leading to cost ineffectiveness and inefficient working needs outright rejection considering the enormous financial and social costs of the current, ostensibly â€Å"efficient† system. References Background Paper, (2000) Education of young people supervised by the youth justice system, Retrieved August 3, 2007 from www.dfes.gov.uk/consultations/downloadableDocs/BACKGROUND PAPER -finaldraft (1).doc – Box, R. C., Marshall, G. S., Reed, B., Reed, C. M. (2001) New Public Management and Substantive Democracy. Public Administration Review, 61(5), 608. Child jail restraint criticised, (2006), BBC News, Retrieved August 3, 2007 from news.bbc.co.uk/1/low/uk/4722652.stm Doherty, T. L., Horne, T. (2002). Managing Public ServicesImplementing Changes: A Thoughtful Approach to the Practice of Management. London: Routledge. Ferlie, E., Ashburner, L., Fitzgerald, L., Pettigrew, A. (1996). The New Public Management in Action. Oxford: Oxford University Press Hood, C., Peters, G. (2004). The Middle Aging of New Public Management: Into the Age of Paradox?. Journal of Public Administration Research and Theory, 14(3), 267+. Lane, J. (2000). New Public Management. London: Routledge. Mclaughlin, K., Osborne, S. P., Ferlie, E. (Eds.). (2002). New Public Management: Current Trends and Future Prospects. London: Routledge. Haynes, P. (2003) Chapter 1, Management, professions and the public service context in Managing Complexity in the Public Services Maidenhead: Open University Press, Samuel, M, 2007, Services at Oakhill Secure Training Centre inconsistent, warn inspectors, Community Care, Retrieved August 3, 2007 from www.communitycare.co.uk Thomas, C. J. (1999). Managers, Part of the Problem? Changing How the Public Sector Works. Westport, CT: Quorum Books. Van Slyke, D. M. (2002). The Public Management Challenges of Contracting with Nonprofits for Social Services. International Journal of Public Administration, 25(4), 489+.

Good Readers and B

Good Readers are Re-Readers 1. The introduction ends after the first paragraph. The method of introduction that Vladimir Nabokov uses is using interesting quotes to reel the reader in. 2. The thesis is that to be a good writer, you must be a good reader. This has no real location in the writing, because it is not directly said. This makes the thesis implicit. 3. The author’s tone in this piece sounds very critical of writers at the beginning, but near the end his tone becomes just instructive instead. 4. The rhetorical devices Nabokov uses are plentiful in the section.He uses point of view, compare and contrast, rhetorical questions, metania, and amplification of the word reader and writer. 5. Passages that capture my attention and arouse reaction would be the third paragraph (because of its skepticism and amount of rhetorical questions), the fourth paragraph (because of its contrast of minor and real authors), the seventh (because it says what characteristics a good reader mu st have), and the third from last one (because of the other things a write should be, and the contrast between minor and major writers). . According to Nabokov, a good writer is one that is a good reader. He must also create a whole new world in his work, ponder how the mind works, and be an inventor, a storyteller, a teacher, and an enchanter. 7. The author’s organization is when describing one aspect of being a good reader or writer, it somehow ties into the topic of the next paragraph. This is how he connects the different parts. 8.Even though there is no real conclusion to the essay, the author wraps it up by explaining the four keys to being a good author. 9. Nabokov uses humor in the essay to keep the readers attention. Examples would be when he explains the good-reader list and explaining that experiment and the examples of the boy who cried wolf. 10. Vladimir Nabokov mentions that he was on a lecture tour, which means he is an admired professor. This gives you some cr edibility in your mind.But, he also uses point of view, which means that the things he is saying is not the end all and be all characteristics of good readers and writers. 11. From reading this essay my reaction is more from an educational standpoint than one of emotion. I learn that that to be a good writer, I must be a good reader. I like how Vladimir is skeptical and a little cynical like myself. I also liked how he used some fluff, but it wasn’t enough where I was bored. I was entertained throughout the essay.

The Confederated Tribes of Siletz Reservation

The Confederated Tribes of Siletz Reservation is a Native American reserve which has been through a batch in history. This Tribe used to be many folks so combined into one many old ages ago. Uniting all the traditions was one thing, lasting the land being taking, expiration and Restoration are all things many people do non cognize approximately. History books for grade school instruction have created false history merely late allowing the truth be reviled. This folk has gone through a batch but still stands strong. The Reservation is in West Oregon located 12 stat mis from Newport. For my concluding paper I have gone to research the reserve, had many interviews, talked to seniors, read parts of the history book about the folk and looked on the web site. I am a Siletz Indian but was ne'er taught any of the traditions or knew most of the history, this undertaking and category have given me the chance to make so. The first clip I of all time went to my reserve I was anticipating something beautiful, and that I would ne'er bury. Not stating that is non beautiful or that I would of all time bury it but let’s say it was non what I was anticipating. It is the stereotyped little town, poorness, intoxicant and drug usage. There is tonss of smoke, imbibing, fleshiness and diabetes on the reserve. At first I didn’t understand why these things were such large issues. But I have late come to recognize why and I now understand my grandfather’s concluding for go forthing and ne'er truly learning my brother and I the history or the traditions. For many old ages I was angry about this, I was besides angry about non acquiring to travel to or populate on the reserve but I am no longer angry with my Grandpa, I can see why he did all that he did to acquire off and do a better state of affairs for his household. The ground the folk is called â€Å"Confederated folks of† is because when Oregon was first being taken over there were folks all over. The 1s in South Oregon and Northern Cali were pushed over to Siletz. For the white adult male seting Indians on reserves was called â€Å"getting rid of the Indian problem† . The folk that came together to do Siletz spoke around 11 different linguistic communications. There were many Tribes which were forced to travel together they include â€Å"Clatsop, Chinook, Klickitat, Molala, Kalapuya, Tillamook, Alsea, Siuslaw/Lower Umpqua, Coos, Coquelle, Upper Umpqua, Tututni ( including all the lower Rogue River Bands and those widening up the seashore to Floras Creek and down to Whales Head ) , Chetco ( including all of the small towns from Whales Head to the Winchuck River ) , Tolowa, Takelma ( including the Illinois Valley/mid-Rogue River and Cow Creek peoples ) , Galice/Applegate, and Shasta† ( Part 1, Paragraph 6 ) . Bing a coastal folk and life off the land and its resources the chief nutrient they ate was fish, shellfish and whale. Though they were put on the reserves they were told non to make many traditional things like have huddles. However they would hold huddles around the American vacations and say that they were making vacation related things. Besides when traveling households to reserves they would direct kids’ grade school ages to get oning schools. The one most of the Siletz childs went to is in Salem and it is called Chemawa. At the get oning school the small misss would hold their hair chopped away and the male childs would acquire shaved. They were forced to larn about Christianity, how to move and eat decently. They had to alter everything they learned as kids and follow new â€Å"rules† of life. Many of the older kids would move out and either acquire beaten or kicked out of the school. My great-great grandparents were two that acted out, they besides got kicked out after acqui ring pregnant. When the expiration Torahs started go oning Siletz was one that it hit hard. The Natives no longer had rights to the land and its resources and since everyone was now considered black or white, they were white. It says white on my grampss and parents birth certifications. It was during the expiration period that Natives gazing going really low category and holding imbibing jobs. This has led to many jobs that are still on reserves today but we will speak about that later on. Another go oning during this clip was Natives acquiring ill and deceasing from deathly diseases they got exposed to. After making more research about this I found out that it was before contact with the Europeans that tribes in Oregon were acquiring ill. The Tribes from the E warning them about the white work forces had spread lifelessly pandemics. One-half of my great-great grand-parents kids died for TB. When Lewis and Clark came to the state in 1805 when they explored the Northwest to happen that many small to wns â€Å"de-populated by disease† ( Part 2 Paragraph 5 ) . My whole life I was told that Lewis and Clark coming over was when the land was get downing to acquire taken over. I had no thought that there were so many old ages when colonists merely left the Natives be in Northwest and merely had contact with them when researching â€Å"most white contact with our people before 1845 or so was fugitive, dwelling of bargainers, trappers, adventurers of different sort† ( Part 4 Paragraph 1 ) . The first existent jurisprudence covering with the people of the Northwest and new colonists was a â€Å" Northwest Regulation † in 1787 stating the Natives that their land and rights will be protected. This jurisprudence was taken back in 1846. Then following large jurisprudence we learned about in category â€Å"The Oregon Donation act† which was promised land given any new colonist in the country. This is when all the reserves were established. In 1951 there were battles get downing to go on, small towns being attacked. The colonists were naming this the â€Å"extermination movement† . When the folks were being taken to Siletz most of the work forces were shot and adult female and kids were marched at that place, this took many trips. Not merely covering with seeking to talk the same linguistic communication, but the folks that came together had different ways of shelter and nutrient, this caused a batch of jobs at foremost. They had to work together while bei ng forced to go â€Å"civilized† . One thing that was really interesting to larn was what the folk usage to utilize as money. They use these thin white shells called Dentalium shell. These are now made into beautiful jewellery. They use to be traded until paper money was created. There was a jurisprudence passed in 1924 called â€Å"Indian Citizenship Act† , this was stating all Native Americans that they were now portion of the United States and no longer considered Natives. It was 37 old ages and 4 months ago that the Siletz reserve was given their land back. In award of this they have an one-year Restoration huddles head at their casino in Lincoln City. This is in award of their rights. They restoration allowed each folk that is recognized by the authorities to have a casino. The one owned by Siletz is called Chinook Winds Casino ; it is located about 45 stat mis from the reserve. Some of the tradition and manner the folk is structured today is by royalty, a authorities council and a whip work forces and adult females. All the royalty is adult females, who represent the folk by traveling to powwows all around the US and viing in dance and membranophone competitions. The membranophone group is called the â€Å"West Coast Boyz† . The royalty consists of Miss Siletz, Jr. Miss Siletz and small Miss Siletz. They are chosen one time a twelvemonth to be the representative for that twelvemonth and scope in different age groups. The council consists of nine members elected every 3 old ages for a 3 twelvemonth period. The vote regulations are same as the remainder of Oregon and any member can vote at the age of 18 or older. The Tribes president is a adult female and she has been president for I believe my whole life. She represents the folk at Unite States authorities Native events and has had multiple meetings with the United States presidents. To be enrolled in the folk your blood has to be 1/16 Siletz or higher. There used to be so many tribal members that we could non maintain path but today is a small over 5,000 members. Each member is given a figure which represents how long they have been enrolled and helps with fiscal things. I talked to my gramps about his experience of turning up on the reserve. His name is Howard Fleming, my gramps does non wish to speak about this is it was difficult to acquire it out of him. My gramps was the youngest of four. He use to acquire in problem all the clip, the instructors at his school did non like Indians. All of his friends and siblings were bad. They got called atrocious names like â€Å"half-breed† . People didn’t like his household because his ma was white. I said earlier that my great-great grandparents were kicked out of chemawa for acquiring pregnant, they had 5 kids. Three of them passed off from the disease pandemics. My great gramps married a white adult female and was disowned by most of his household. He was the 1 who got an allocation of land that was taken off after the expiration period. My grandfather had a difficult clip being on the reserve back so, acquiring in problem, all the racism and observation, any people ruin their lives because they didn’t think they had anything else to make. My grandfather moved off when he was 17 and didn’t travel back for many old ages. Now he takes my brother and I to the huddle one time a twelvemonth in the summer. The Tribe still has many traditions, non all that they use to but still a few that I know of. They have an one-year huddle every twelvemonth the 2nd weekend in August. It is the biggest 1 in the Northwest. Tribes from all over the state come to vie in the dance and membranophone competitions. One thing that I have really done with my Grandfather is on Memorial Day weekend we got the Gravess of our household. We clean the Gravess by picking weeds and grass out of the rectangle of soil covering where the coffin lies, we clean the caput rocks and we put fresh soil the hill of soil were the coffin lies. This is all out of regard, it is respectful non to walk on them so by seeing were they lie you don’t measure on them. Turning up I didn’t understand of these things and why we do them but I am larning. I wish I could be more involved in the folk but I do non fault my grandfather for anything he did. Traveling to the reserve now is really particular to me. Standing by the river hearing to the beating cognizing what all has happened there I get a feeling that is difficult to explicate but I know I am in the right topographic point. Talking to my grandfather, traveling to the reserve and taking this category has taught me a batch. I have truly enjoyed researching and it makes me happy that I have chosen the right major for me. I am majoring in public wellness and minoring in cultural surveies because I want to work on the reserve. I want to assist the poorness, disease and dependence on the reserve. I want people to recognize that times have changed a batch and it’s Oklahoma to travel out and make things! I besides truly desire to alter that ? of the folk are corpulent. As a non so amusing gag my pa one time said to me â€Å"you could ne'er be Miss Siletz because you don’t weigh 300 pounds† . This is non nice or amusing but sadly it is true that the royalty are really over weight. One twenty-four hours I would wish to be able to dance or sing. I am non certain who will learn me but I will seek to larn. I love my civilization and I am really proud to be Native American. I am proud of the history and what my household has overcome. Writing this paper was a great chance for me to larn more about my civilization and tribe itself. Work Cited hypertext transfer protocol: //www.ctsi.nsn.us/chinook-indian-tribe-siletz-heritage/our-history Charles Wilkinson.â€Å"The Peoples Are Dancing Again – The History of the Siletz Tribe of Western Oregon†University of Washington, 2010, Print.

Air Asia vs. Qantas Essay Essays

Air Asia vs. Qantas Essay Essays Air Asia vs. Qantas Essay Essay Air Asia vs. Qantas Essay Essay 1. Overview1. 1 Qantas-Main concern and schemesThe chief concern of Qantas air passages limited is the transit of riders. Their core scheme of Qantas is productively grows and the longer-term scheme of Qantas is to reorganise its concern construction in order to extinguish climb losingss. The scheme that implement by company is to cut down the capital strength of the concern by hammering partnerships with bearers in certain sectors that are wasteful. ( Qantas. 2012 ) Such as cooperate with British Air passages. Qantas use two complementary air hose trade names ; these two trade names are used to touch different clients. Two trade names runing together has occupied 65 % market portion in Australia. ( Qantas. 2012 ) because. two trade names provide flexibleness in changing market conditions. Qantas. ( 2011 pp. 4 )On the other manus. these two trade names pattern some sub-strategies to back up its chief scheme. These appropriate sub-strategies are the cardinal success for point that lead to Qantas continually enlargement in the universe. | Qantas| Jetstar| Sub-Strategy| * Premium full service * Maximized profitability| * Cost leading * Low menu airline| Operational improvement| * Enhanced client service focus| * Expand locally and into international leisure markets | In statistics of 2012. Qantas has full-employees for 33. 584. Flights over 550 airdromes and riders carried are 44. 456. 000. which increase the 5. 06 % base on the twelvemonth 2011. ( Qantas. 2012 ) 1. 2 Air Asia-Main concern and schemesAir Asia is the largest low-priced circular bearer in the universe. It is set uping with the dream of doing winging possible for everyone. On the other manus. it is non merely concentrating on the cost factor. but besides safety foremost. The Air Asia has operated around 11 old ages. but it’s still maintain highgrow rate. The Air Asia is the regional bearer with the largest finish web. highest flight frequences and high aircraft use. ( Air Asia. 2012 ) Air Asia was named the 2012 World’s Best Low Cost Airline in the one-year World Airline Survey by Skytrax for three back-to-back old ages. There are some actions that support its chief scheme in order to do it success. Such as the doomed cost theoretical account is based on: ( Hill. C. W. 1988 ) . * Single rider category * Flying to cheaper. less engorged secondary airdromes* A individual type of aeroplane in order to cut downing preparation and serving cost * Point to indicate flights with no transportationsIn statistics. Air Asia has full –employees for 4346. Passengers carried are around 22. 474. 620 in 2012. which addition more than 10 % base on the twelvemonth 2011. Services web over 216 paths covering finishs in and around universe. The below image has shown that air Asia are seeking to acquire more market portion in the sou-west of Asia. there are more than 143 paths in sou-west of Asia out of 216. This is the developing way of the Air Asia in recent old ages. ( Air Asia. 2012 ) 2. Industry analysis 2. 1 Overview Goble air hoses markets A ; PESTLE manner analysis The Lift side is show that. the air travel remains a growing market. This prognosis references that air traffic will duplicate in the following 15 old ages. which means. the external environment still maintain optimistic. Both of Qantas and Air Asia have same chance. ( Airbus. 2012 ) The PESTLE theoretical account lists the factors or driver for growing. external environment can be moderately expected as optimistic. but this chart showed that existent GDP 2011-2031 by part. the economic growing is a cardinal driver for air traffic growing. increasing urbanisation will besides drive economic growing and the leaning to wing. ( Airbus. 2012 ) PESTLE theoretical accountPESTLE model|Political * Stable political environment * Deregulation| Economic * Global fiscal crisis * Rising currency * Rising fuel cost| Social* Changing consumer demographics * Increasing travel life style * Changing consumer preferences| Technology * Internet * Surface conveyance investings * Efficient aircrafts| Legal * Legislation conformity demands * Allegations of misdirecting advertising| Environmental * Greenhouse and C emanations * Tourism impregnation * Shortage of substructure capacity| 2. 2 Overview Australia air hose marketsQantas is the biggest air hose operator in Australia. which represent as 75. 6 % for domestic market. but Qantas still has some rivals in Australia. such as Virgin blue ( 14. 4 % ) . Skywest ( 1. 3 % ) . Tiger ( 1. 0 % ) and others ( 6. 3 % ) . We should understand it run environment before we traveling to depth analysis. because the every company is restricted by external environment. PESTLE model clearly show Qantas runing external environment Harmonizing to this chart. we can reason that the overall environment is good and stable. but overall industry still confronting some job. the biggest issues has shown at lift image. which is purchases. purchases of fuel. ( Australia authorities 2013 ) 2. 3 Qantas SWOT analysisStrength:1. As one of the biggest Airline in the universe. QAN has big measure of flight clients and concern relationships. Large graduated table could convey more benefits. 2. Qantas operates in a sea of concern activities in different sectors. But all of them the support activities of the air power industry. such as catering. technology and luggage handling. Thus operation contributes to assisting command provider and aircraft care costs. 3. Qantas Airways. Canada airlines. United Kingdom air hose. United States air hoses and Cathay Pacific founded a direction company called One universe Alliance. This centrally is to assist each other in non-core concern activities. such as selling and online ticketing. in intent of cut downing costs and thereby cutting ticket monetary values. Members of the Union may besides reassign riders for linking flights. 4. As monopolizing in Australian Market. Qantas has a place advantage. Thus its subsidies couldsupply better res ources for its concern. Failing: Without the mandate of the trade brotherhood functionaries. workers in Qantas took an action called Wild Cat Strikes. Qantas was damaged by that action in detaining flights. researching its issues between employees and the company. Besides. QAN Company is excessively concentrated on Australia side. Opportunities: As publication of Open sky constabulary. such as Pricing determined by market forces. Fair and equal chance to finish. Concerted selling agreements. QAN could be good from international air power liberalisation and retrenchment in authorities intercession. In add-on. more international finishs particularly in Asia are developing. Due to Australia Market is less tapped so far. QAN could acquire a better opportunity to derive a major market portions than other air hose companies. Furthermore. QAN found a new chance of new market and created Jetstar enchantress is a low budget air hose to pull possible big measures of clients. Menace: With the consequence of unifying between n United Airlines and Continental. Qantas is under menace because United Airlines- Continental is be aftering to perforate into Australian market. One of Qantas most of import international modus operandi. between Australia and USA. will be affected. Unfortunately. big fluctuation in oil monetary values. together with planetary fiscal crisis. large air hose companies was affected earnestly due to lifting operation and labour costs. Increasing Australia Airline market completion besides will be a menace for QAN developing. 2. 4 Overview Southwest of Asia marketsThe chief rivals of Air Asia are Thai air passages. Nok air. One Two GO Airline. and Singapore air hoses. among of them SIG is the chief rival with Air Aira. in order to vie with Air Asia. SIG introduced 2 budget air hoses ; Valu Air and Tiger Airways. both of them are pattern as the low-priced place. AIRASIA SWOT Analysis: Strength:AIRASIA has a well-known name and it is celebrated for its low cost operation. inconformity with the 2011-2012 twelvemonth fiscal study. the company’s non-fuel costs fell 3 % . proposing that companies continue to implement cost control ; in 2011-2012. the company plans to non-fuel unit costs to fall by 5 % . While accessory gross rose 23 % . which helps companies to accomplish one-year gross growing marks Furthermore. it has the first-mover advantage of first low cost air hose company in Asia. After that. AirAisa has strong promotional schemes for general publicity and media advertisement. In add-on. they companioning with other service suppliers. such as hotel ) and recognition cards create a alone image among clients. Because of its punctual public presentation. AirAsia was offered award of five-star service and flashes. AIRASIA has developed a well-established distribution channel in its merchandises and services. Furthermore. it is ever utilizing individual type of aeroplane. therefore minimising care fees. Failings Due to the study. Aircraft renting costs increased by 8 % since the figure of aircraft increased by 8 per cent while renting costs and depreciation of the dollar. leting the company to salvage rental costs. Airport and operating costs increased by 12 % . reached 444. 34 million dollars. Other disbursals have increased by 14 % . As the economic status recovery. how to command the lifting costs becomes o one of the most serious challenges faced by AIRASIA. Because of the lower cost. AIRASIA has limited service resources. Thus besides is related to being deficiency of ability of managing irregular state of affairs. Government intervention regulates airdromes. In add-on. AIRASIA receives a batch of ailments from clients such flight holds and non able to alter flight. When competition is acquiring intense. good client service and direction is particularly of import. Opportunity With holding first-move advantages. AIRASIA could be more possible to last and win under the large intense environment such as lifting oil monetary value and authorities ordinance. There is another chance for AIRASIA is collaborating with other low cost air hoses such as Jetstar. The important action could assist tap into their strength and resources. Besides. larger population of clients is willing to take cheaper flight. Menace In presents. tonss of low cost air hose companies are appeared such as Jetstar.Virgin. and Southwest. These companies improve that AIRASIA’s low cost scheme could non be a strong competitory advantage in the industry. It could be copied easy. Many sorts of disbursals such as security fees and landing fees are out of control. Furthermore. unstable economic conditions in the universe have impacted on air hose industry. Thus dainty is same with inquiries confronting by Qantas. 3. Accounting policies analysis3. 1 Footing of readying of the fiscal statementsThe accounting policies are the processs that used by a company to fix its fiscal statements. Qantas’ studies fundamentally are prepared in conformity with AASBs. but besides following the IFRS ( Qantas. 2012 pp. 78 ) . Air Asia prepared their studies following the MASBs and besides in conformance with IFRS. IFRS is the general usher for these two companies when they prepared their study. It means non merely significantly enhance comparison of fiscal coverage between these two companies. but besides diminish our uncertainness. increase the dependability and accurately of analysis. ( Burgstahler. D. C. . Hail. L. . A ; Leuz. C. 2006 ) These two companies are running same concern industry and prepare study in conformity with IFRS. so there are some accounting policies are similar. the undermentioned lists show the similarities of accounting policies practiced as these two companies 3. 2 Similarities of accounting policies ( Qantas. 2012 pp. 80. Air Asia. 2012 pp. 73 ) * Reports on the footing of historical costs except in conformity with relevant accounting policies where assets and liabilities are stated at their just values * Main gross recognition-The value of seats sold for which services have non been rendered is included in current liabilities as gross revenues in progress * Other revenue-such as fuel surcharge. insurance surcharge. administrative fees. extra luggage and luggage handling fees. are recognized upon the completion of services rendered. * Residual value-the changing estimations are based on historical experience and assorted other factors that are believed to be sensible under the fortunes * PPE-Depreciation is used the straight-line method * Inventory-The values of stock lists are reported as weight norm cost. * Repair and care outgo. fix dainty as cost. deduct in the same period. Maintenance. if it changes in the utilizing life of equipment. it will be treat as capitalisation. Even these policies are similar. but they still have some flexibleness. such as the study can be influenced by altering accounting estimations. The following tabular array has been showed that there are wholly different usage for life and residuary values between these two companies’ assets. These two factors are depended on the judgement and estimation of direction. Matsumoto. D. A. ( 2002 ) references that management’s estimations and judgements involved in the accounting policies which have important possible impact on their fiscal statements. because these affairs are truly uncertainness. Finally. this uncertainness will reflect on the ROA. ROE. even if these two ratios addition or lessening. it does non needfully because of altering in the company’s profitableness. ( Lev. B. . Li. S. . A ; Sougiannis. T. 2010 ) . | Qantas| As Asia|| Use for life ( Years ) | Residual values| Use for life ( Years ) | Residual values| Buildings| 10-40| 0 % | 28. 75-50| 0 % |Passenger aircraft and engines| 2. 5-20| Up limited 10 % | 7-25| Adjusting harmonizing to a prospective footing ( note1 ) | Air trim parts| 15-20| Up limited 20 % | 10| Adjusting harmonizing to a prospective footing ( note1 ) | Note1:Estimates and judgements are continually evaluated by the Directors and are based on historical experience and other factors. including outlooks of future events that are believed to be sensible under the fortunes. ( Air Asia. 2012 pp. 77 ) 3. 3 Main different accounting policies3. 3. 1 ReceivableQantas and Air Asia receivables contain of trade debitors. other debitors and loans owing from related parties. Normally. the net receivable is recognized as its original sum less a proviso for bad debts. Qantas make an estimation for dubious debts when aggregation of the full sum is nolonger likely. The appraisal of proviso of dubious debt relation to receivable is on a regular basis reviewed. Bad debts are written off as incurred ( Qantas. 2012 pp. 101 ) . As consequence. it is a hazardous manner for the company non to delegate proviso of bad debts harmonizing to the per centum of recognition gross revenues. In Air Asia. they assign proviso of bad debts harmonizing to the per centum of recognition sale. ( Air Asia. 2012 pp. 98 ) company will run more stable. less hazard so Qantas. but allowance will diminish its operating plus. reflect on the ATO. as consequence influence ROE. ( Davidson A ; Thompson 1962 ) 3. 3. 2 Discount RateDiscount rate is the involvement rate that used in discounted hard currency flow analysis to find the present value of future hard currency flows. ( Qantas. 2012 pp. 101 ) Changing price reduction rate will act upon the company’s pension program. Normally. pension is company’s liability ; it is measured by three factors. PBO. ABO and VBO. Either PBO. ABO. should be discounted before reported. Due to peculiar class of pension program. company merely reports the different between the pension benefits and pension duty on the fiscal study. if the benefits are greater than duties it will be reported on the assets side. on the antonym. it will be reported on the liabilities side. ( Wiener 1995 ) So the consequence will straight reflect on its ROA and ROE. Discount rate of Qantas is based on the riskless rate for the ten-year Australian Government Bonds adjusted for a hazard premium that represented as 10. 5 % per centum per annum ( Qantas. 2012 pp. 103 ) . Air Asia usage weight mean effectual involvement rate that represent as 10 % per annum. The alterations in price reduction rates of Qantas in 2011 to 2012 that lead to diminish in the Workers ’ Compensation proviso of $ 15 million and an addition in the long service leave proviso of $ 45 million. The net consequence of these alterations was a $ 30 million addition in commissariats as at 30 June 2012. ( Qantas. 2012 pp. 103 ) as consequences. the changing of proviso will reflect on the ROE of Qantas. because proviso is comprised of liability. Finally. the ratio analysis will miss of comparison. 4. Ratio analysis:4. 1 Return on equity analysis: The ROE altering line of Qantas Airline limited ( QAN ) has a crisp fluctuation during twelvemonth 2009. which has reached the top point of about 60 % . Then ROE index declined until 16. 89 % after the top and maintained about the flat figure of 20 % from twelvemonth 2010. Compared with QAN. Aireys Berhad ( AIRASIA ) has a comparative complicated ROE line. AIRASIA started from -50 % from terminal of twelvemonth 2008. afterwards got to the first top of 35. 37 % in 2010. After that the concave curve reached the underside of 14. 28 % . and was back to the top at point of 37. 39 % . As personal sentiment. AIRASIA has a brighter hereafter than QAN on ROE side due to its turning tendency ROE ratio from twelvemonth 2011 though it had a negative figure from the beginning point. In add-on. with the research of 5 twelvemonth mean ROE rate. the entire air hose industry index is 26. 9 % . which is higher than QAN and lower than AIRAISA ( StockCentral. 2013 ) . AIRAISA is making a better occupati on in utilizing investors’ money and pulling more investing capital. 4. 2 Leverage affectFrom above two graphs. different index reflect different relationships. On QAN side. ROE rates altering are chiefly due to altering in return of plus rate. It is bespeaking that QAN achieved a better consequence of plus use by increasing gross and salvaging plus financess to raise ROE ratio up. Different with QAN. AIRAISA’s ROE rate is chiefly rely on fiscal purchase. which is equal to net fiscal liabilities / equity. Overwhelming other related facts. higher fiscal purchase rates mean stronger power of utilizing liabilities to make net income. From this facet. it is non difficult to unwrap different net income channels between two companies. 4. 3 Borrowing cost drivers:Retrenchment of borrowing cost rate gives chances to raise ROE ratio. In QAN. from twelvemonth 2011 the adoption rates have been continuously worsening which gave parts to gain gaining. From AIRASIA side. borrowing cost rate kept on degree of 3 % -4 % in recent two old ages. which may weaken ROE public presentation viing with QAN. 4. 4 Operating net income drivers Tax return on plus ratio. which could be divided in plus turnover and net income border straight. affects the public presentation of ROE. Compared with twocompanies. ATO ratio gave more impacts on ROA in past five old ages in QAN. Relatively much higher ATO ratio of QAN reflects that concern higher velocity of plus use from input to end product for the period. better enterprise’s assets direction quality and efficiency. Downsizing in ATO rate will straight act upon ROA rate. evidently between twelvemonth 2008 and 2009. In AIRASIA side. ROA ratio fluctuation chiefly affect by PM ration. On whole. PM ratio curve indicates increasing tendency in the 5-year period. though a little bead in twelvemonth 2011. Higher PM ratio compared with QAN could give groundss that AIRASIA has better ability to retrieve sorts of outgos and cost of goods sold. profiting from the low cost scheme. Low costs give parts to deriving higher ROA ratio of AIRASIA than QAN in recent twelvemonth. 4. 5 Cost constructionThese two graphs are drawn on the base of gross as 100 % . Harmonizing to two artworks. we can easy see that After deduct COGS. Air Asia reported Gross net income about 50 % over 5 old ages. but Qantas merely has less than 20 % for Gross net income. Air Asia patterns cost-lead ship scheme. so COGS and its merchandising A ; disposal disbursal is significantly lower than Qantas. So the Air Asia command its COGS are better than Qantas. But nevertheless. the merchandising A ; disposal disbursal of Qantas ( around 11 % of 100 % gross ) less so Air Asia ( around 26 % of 100 % gross ) . which average Qantas. is good at direction. Thus tendency indicates that low-costs of air hose industry would be bewilderment for increasing net income. Compared with two companies’ gross net income and gross border ratio curve. Qantas has been suffered drop tendency in five-year gross net income due to its retrenchment gross and high cost of goods sold. AIRASIA has optimistic tendencies both in gross net income and gross border. The company was engaged in spread outing gross revenues and gross. bettering cost direction degree and seeking appreciate company scheme at the same clip. Higher gross net income and gross border indicate company could hold higher possibilities to derive net income. 4. 6 Average industry analysis The first graph shows the ROE of Air Asia in the Malaysia air hose industry. after 2009. the ROE of Air Asia is significantly higher than norm. The 2nd procure compare the Qantas with Australia air hose industry. if wecipher the mean ROE of Qantas. the consequence is a small spot lower than norm. The last graph we put two-airline companies in the Asia- Pacific part. the graph has shown that Qantas’ operating is lower than the norm. after 2009. Air Asia is maintaining upward. 5. DecisionAfter our analysis. due to using different policies and schemes. two air hose companies did different public presentation in deriving net incomes. we think that even though Air Asia merely put up around 11years. and its size of the company is rather less than Qantas. But they have been adapted to the turbulent planetary environment. Its scheme has fitted with external environment. the advantage of little company is easy to alter its direction control system to response with the turbulent environment and better to maintain consistent with its scheme. Finally. the whole company will be easier to accomplish the end. As consequence. AIRASIA seems to be better in rise ROE ratios. profiting from its increasing gross revenues and costs commanding. So we can concluded that AIRASIA’s public presentation is better than Qantas. Mention:Qantas. ( 2012 ) â€Å"Qantas Annual Report 2012† Qantas Airways Limited lt ; World Wide Web. qantas. com gt ; Qantas. ( 2011 ) â€Å"Qantas Group presentation December 2011† Qantas Group World Wide Web. qantas. com. Air Asia. ( 2012 ) â€Å"Air Asia Annual Report 2012† Air Asia Airways Limited World Wide Web. airaisa. com Airbus. ( 2012 ) â€Å"Navigating the future† Global Market Forecast 2012-2031 World Wide Web. airbus. com â€Å"Domestic air hose activity. Department of Infrastructure and Transport† . Australia authorities. update 19 August. 2013 World Wide Web. bitre. gov. gold Qantas Customers 2012. by Segment 2012. Statistic. viewed 8 May 2012. Qantas’Situation: Yesterday. Today and Tomorrow 2011. The Age. viewed 8 May 2013. Stockcentral ( 2013 ) . industry norms. Available from: hypertext transfer protocol: //www. stockcentral. com/ ? utm_source=iclubindustryaverages A ; utm_mdium=link [ Accessed: August 17. 2013 ] . Burgstahler. D. C. . Hail. L. . A ; Leuz. C. ( 2006 ) . The importance of describing inducements: net incomes direction in European private and public houses. The accounting reappraisal. 81 ( 5 ) . 983-1016. Lev. B. . Li. S. . A ; Sougiannis. T. ( 2010 ) . The utility of accounting estimations for foretelling hard currency flows and net incomes. Review of Accounting Studies. 15 ( 4 ) . 779-807. Kotlikoff. L. J. . A ; Wise. D. A. ( 1989 ) . Employee retirement and a firm’s pension program. Hill. C. W. ( 1988 ) . Differentiation versus low cost or distinction and low cost: a eventuality model. Academy of Management Review. 13 ( 3 ) . 401-412. Matsumoto. D. A. ( 2002 ) . Management’s incentives to avoid negative net incomes surprises. The Accounting Review. 77 ( 3 ) . 483-514. Cyert. R. M. . Davidson. H. J. . A ; Thompson. G. L. ( 1962 ) . Appraisal of the allowance for dubious histories by Markov ironss. Management Science. 8 ( 3 ) . 287-303. Scott. T. W. ( 1994 ) . Incentives and deterrences for fiscal revelation: Voluntary revelation of defined benefit pension program information by Canadian houses. Accounting Review. 26-43. Wiener. H. J. ( 1995 ) . †Pension Plan Strategy† A Comprehensive Guide to Retirement Planning for doctors and Other Professionals 7 ( 2 ) . 101-212. AppendixAir Asia ANALYSIS| | | | | | |REFORMULATED BALANCE SHEET| | 12/31/2012USD| 12/31/2011USD| 12/31/2010USD| 12/31/2009USD| 12/31/2008USD|Operating Assets| | | | | | |Net Receivables| | 315. 898. 627| 176. 713. 880| 158. 421. 275| 170. 371. 203| 262. 514. 740| Entire Inventories| | 7. 758. 339| 6. 223. 975| 5. 692. 557| 6. 093. 458| 5. 978. 035| Prepaid Expenses| | 240. 199. 477| 149. 035. 647| 105. 739. 906| 73. 305. 199| 32. 597. 110| Other Current Assets| | 0| 198. 398. 423| 174. 299. 659| 180. 913. 551| 212. 788. 150| Net Property. Plant A ; Equip. | | 3. 200. 140. 615| 2. 744. 062. 776| 3. 021. 904. 005| 2. 319. 564. 252| 1. 905. 866. 763| Other Assets| | 863. 519. 621| 282. 959. 621| 106. 643. 425| 141. 351. 051| 40. 122. 254| | | 4. 627. 516. 678| 3. 557. 394. 322| 3. 572. 700. 827| 2. 891. 598. 715| 2. 459. 867. 052| Operating Liabilities| | | | | | | Histories Payable| | 21. 299. 542| 25. 636. 593| 17. 245. 987| 26. 411. 507| 31. 597. 399| Accrued Payroll| | 0| 0| 0| 0| 0|Income Taxes Payable| | 1. 674. 951| 0| 529. 269| 2. 869. 159| 0| Dividends Payable| | 0| 0| 0| 0| 0|Other Current Liabilities| | 606. 007. 521| 479. 045. 110| 400. 453. 705| 312. 255. 549| 322. 342. 775| Provisions for Risks A ; Charges| | 0| 0| 0| 0| 0| Deferred Income| | 0| 0| 0| 0| 0| Deferred Taxes| | -118. 180. 510| -162. 807. 571| -233. 260. 905| -219. 414. 136| -247. 430. 347| Other Liabilities| | 166. 843. 689| 154. 044. 479| 146. 867. 196| 0| 0| | | 677. 645. 193| 495. 918. 612| 331. 835. 252| 122. 122. 079| 106. 509. 827| Net Operating Assets| | 3. 949. 871. 485| 3. 061. 475. 710| 3. 240. 865. 575| 2. 769. 476. 636| 2. 353. 357. 225| | | | | | | | Fiscal Assets| | | | | | |Cash A ; Short Term Inv. | | 730. 127. 861| 666. 457. 098| 487. 957. 516| 217. 964. 953| 44. 439. 884| | | 730. 127. 861| 666. 457. 098| 487. 957. 516| 217. 964. 953| 44. 439. 884| Financial Liabilities| | | | | | | Short Term Debt and Current LTD| | 368. 264. 879| 187. 454. 574| 179. 660. 126| 157. 788. 551| 157. 243. 353| Long Term Debt| | 2. 381. 682. 472| 2. 267. 166. 877| 2. 368. 374. 899| 2. 064. 168. 224| 1. 776. 526. 012| | | 2. 749. 947. 351| 2. 454. 621. 451| 2. 548. 035. 025| 2. 221. 956. 776| 1. 933. 769. 364| Net Financial Liabilities ( Assets ) | | 2. 019. 819. 490| 1. 788. 164. 353| 2. 060. 077. 509| 2. 003. 991. 822| 1. 889. 329. 480| Shareholders’ Equity| | 1. 930. 051. 995| 1. 273. 311. 356| 1. 180. 788. 066| 765. 484. 813| 464. 027. 746| check| | 0| 0| 0| 0| 0| REFORMULATED INCOME STATEMENT| | | | | | |Sales| | 1. 617. 426. 750| 1. 418. 025. 552| 1. 280. 394. 033| 914. 982. 769| 761. 470. 520| Entire Costs| | 864. 089. 928| 1. 074. 545. 110| 934. 371. 331| 648. 407. 418| 932. 758. 092| Net incomes before Interest and Taxation ( EBIT ) | 753. 336. 821| 343. 480. 442| 346. 022. 701| 266. 575. 350| -171. 287. 572| Tax| | 56. 556. 246| 69. 934. 700| 12. 143. 668| 33. 884. 638| -107. 697. 977| Income after Taxation| | 696. 780. 576| 273. 545. 741| 333. 879. 034| 232. 690. 713| -63. 589. 595| Net Interest| | 97. 912. 688| 98. 364. 669| -10. 343. 765| 84. 832. 360| 79. 925. 723| Net Income ( before Pref Dividends A ; Minority Interests ) | 598. 867. 888| 175. 181. 073| 344. 222. 799| 147. 858. 353| -143. 515. 318| TAX-SHIELD| | | | | | | Effective Tax Rate| | 7. 5 % | 20. 4 % | 3. 5 % | 12. 7 % | 62. 9 % | Net Interest| | 97. 912. 688| 98. 364. 669| -10. 343. 765| 84. 832. 360| 79. 925. 723| Tax Shield| | 7. 350. 728| 20. 027. 643| -363. 014| 10. 783. 119| 50. 253. 725| TAX-ADJUSTED OPERATING INCOME| | | | | | | Operating Income ( with revenue enhancement shield ) | | 689. 429. 848| 253. 518. 098| 334. 242. 048| 221. 907. 593| -113. 843. 321| Net Financing Costs| | 90. 561. 960| 78. 337. 026| -9. 980. 751| 74. 049. 241| 29. 671. 997| Net Income| | 598. 867. 888| 175. 181. 073| 344. 222. 799| 147. 858. 353|-143. 515. 318| AVERAGED BALANCE SHEEETS| | | | | | | Operating Assets| OA| 4. 092. 455. 500| 3. 565. 047. 574| 3. 232. 149. 771| 2. 675. 732. 883| 1. 298. 921. 526| Operating Liabilities| OL| 586. 781. 902| 413. 876. 932| 226. 978. 666| 114. 315. 953| 65. 446. 413| Net Operating Assets| NOA| 3. 505. 673. 597| 3. 151. 170. 642| 3. 005. 171. 105| 2. 561. 416. 930| 1. 233. 475. 113| Financial Assets| FA| 698. 292. 480| 577. 207. 307| 352. 961. 235| 131. 202. 419| 26. 432. 942| Financial Liabilities| FL| 2. 602. 284. 401| 2. 501. 328. 238| 2. 384. 995. 900| 2. 077. 863. 070| 991. 642. 182| Net Financial Liabilities ( Assets ) | NFL ( NFA ) | 1. 903. 991. 922| 1. 924. 120. 931| 2. 032. 034. 666| 1. 946. 660. 651| 965. 209. 240| Shareholders’ Equity| SE| 1. 601. 681. 676| 1. 227. 049. 711| 973. 136. 439| 614. 756. 279| 268. 265. 873| check| | 0| 0| 0| 0| 0| Sales| SA| 1. 617. 426. 750| 1. 418. 025. 552| 1. 280. 394. 033| 914. 982. 769| 761. 470. 520| Operating Income ( with revenue enhancement shield ) | OI| 689. 429. 848| 253. 518. 098| 334. 242. 048| 221. 907. 593| -113. 843. 321| Net Financing Costs| NFC| 90. 561. 960| 78. 337. 026| -9. 980. 751| 74. 049. 241| 29. 671. 997| Net Income| NI| 598. 867. 888| 175. 181. 073| 344. 222. 799| 147. 858. 353| -143. 515. 318| ROE DECOMPOSITION| | | | | | BASIC ANALYSIS| | | | | | |ATO ( gross revenues / net runing assets ) | | 0. 46| 0. 45| 0. 43| 0. 36| 0. 62| PM ( runing income / gross revenues ) | | 42. 63 % | 17. 88 % | 26. 10 % | 24. 25 % | -14. 95 % | ROA ( runing income / cyberspace runing assets ) | 19. 67 % | 8. 05 % | 11. 12 % | 8. 66 % | -9. 23 % | check| | 0. 00| 0. 00| 0. 00| 0. 00| 0. 00| CLEV ( net runing assets / equity ) | | 2. 19| 2. 57| 3. 09| 4. 17| 4. 60| ILEV ( runing income / net income ) | | 1. 15| 1. 45| 0. 97| 1. 50| 0. 79| ROE ( net income / equity ) | | 37. 39 % | 14. 28 % | 35. 37 % | 24. 05 % | -53. 50 % | check| | 0. 00| 0. 00| 0. 00| 0. 00| 0. 00| SPREAD ANALYSIS| | | | | | |ROA| | 19. 67 % | 8. 05 % | 11. 12 % | 8. 66 % | -9. 23 % |Borrowing Rate ( net funding costs / net fiscal liabilities ) | 4. 76 % |4. 07 % | -0. 49 % | 3. 80 % | 3. 07 % | Spread ( ROA – funding costs ) | | 14. 91 % | 3. 97 % | 11. 61 % | 4. 86 % | -12. 30 % | FLEV ( net fiscal liabilities / equity ) | | 1. 19| 1. 57| 2. 09| 3. 17| 3. 60| Leveraged Spread| | 17. 72 % | 6. 23 % | 24. 25 % | 15. 39 % | -44. 27 % | ROE| | 37. 39 % | 14. 28 % | 35. 37 % | 24. 05 % | -53. 50 % | check| | 0. 00| 0. 00| 0. 00| 0. 00| 0. 00| Qantas ANALYSIS| | | | | | |REFORMULATED BALANCE SHEET| | 06/30/2012NZDpreliminary| 06/30/2011NZD| 06/30/2010NZDrestated| 06/30/2009NZD| 06/30/2008NZD|Operating Assets| | | | | | |Net Receivables| | 1. 138. 830. 550| 1. 099. 506. 200| 918. 979. 200| 914. 755. 950| 955. 587. 900| Entire Inventories| | 385. 418. 800| 398. 263. 200| 269. 443. 350| 269. 443. 350| 202. 112. 500| Prepaid Expenses| | 410. 020. 000| 434. 663. 600| 326. 034. 900| 326. 034. 900| 0| Other Current Assets| | 89. 179. 350| 23. 553. 200| 86. 154. 300| 90. 377. 550| 287. 808. 200| Net Property. Plant A ; Equip. | | 14. 493. 181. 950| 14. 615. 831. 200| 10. 571. 639. 400| 10. 571. 639. 400| 9. 826. 709. 750| Other Assets| | 1. 618. 553. 950| 1. 675. 489. 000| 1. 319. 343. 300| 1. 319. 343. 300| 1. 558. 691. 600| | | 18. 135. 184. 600| 18. 247. 306. 400| 13. 491. 594. 450| 13. 491. 594. 450| 12. 830. 909. 950| Operating Liabilities| | | | | | | Histories Payable| | 661. 157. 250| 639. 148. 200| 506. 790. 000| 506. 790. 000| 482. 644. 650| Accrued Payroll| | 0| 0| 0| 0| 337. 932. 100|Income Taxes Payable| | 0| 0| 0| 0| 0|Dividends Payable| | 0| 0| 0| 0| 4. 042. 250|Other Current Liabilities| | 5. 488. 117. 700| 5. 418. 306. 600|4. 232. 541. 150| 4. 241. 832. 300| 4. 111. 776. 700| Provisions for Risks A ; Charges| | 755. 461. 850| 692. 678. 200| 473. 004. 000| 473. 004. 000| 430. 903. 850| Deferred Income| | 1. 164. 456. 800| 1. 189. 436. 600| 901. 241. 550| 914. 755. 950| 1. 024. 306. 150| Deferred Taxes| | 660. 132. 200| 821. 150. 200| 603. 924. 750| 603. 924. 750| 490. 729. 150| Other Liabilities| | 229. 611. 200| 527. 805. 800| 195. 114. 150| 195. 114. 150| 216. 664. 600| | | 8. 958. 937. 000| 9. 288. 525. 600| 6. 912. 615. 600| 6. 935. 421. 150| 7. 098. 999. 450| Net Operating Assets| | 9. 176. 247. 600| 8. 958. 780. 800| 6. 578. 978. 850| 6. 556. 173. 300| 5. 731. 910. 500| | | | | | | | Fiscal Assets| | | | | | |Cash A ; Short Term Inv. | | 3. 573. 324. 300| 4. 083. 268. 400| 3. 325. 387. 050| 3. 325. 387. 050| 3. 377. 704. 100| | | 3. 573. 324. 300| 4. 083. 268. 400| 3. 325. 387. 050| 3. 325. 387. 050| 3. 377. 704. 100| Financial Liabilities| | | | | | | Short Term Debt and Current LTD| | 1. 147. 030. 950| 617. 736. 200| 532. 129. 500| 522. 838. 350| 491. 537. 600| Long Term Debt| | 5. 566. 021. 500| 5. 839. 052. 400| 4. 320. 384. 750| 4. 306. 870. 350| 3. 957. 362. 750| | | 6. 713. 052. 450| 6. 456. 788. 600| 4. 852. 514. 250| 4. 829. 708. 700| 4. 448. 900. 350| Net Financial Liabilities ( Assets ) | | 3. 139. 728. 150| 2. 373. 520. 200| 1. 527. 127. 200| 1. 504. 321. 650| 1. 071. 196. 250| Shareholders’ Equity| | 6. 036. 519. 450| 6. 585. 260. 600| 5. 051. 851. 650| 5. 051. 851. 650| 4. 660. 714. 250| check| | 0| 0| 0| 0| 0| REFORMULATED INCOME STATEMENT| | | | | | |Sales| | 16. 117. 886. 200| 15. 945. 516. 400| 11. 632. 519. 800| 11. 632. 519. 800| 11. 764. 564. 400| Entire Costs| | 16. 221. 416. 250| 15. 412. 357. 600| 11. 379. 969. 450| 11. 379. 969. 450| 11. 506. 668. 850| Net incomes before Interest and Taxation ( EBIT ) | -103. 530. 050| 533. 158. 800| 252. 550. 350| 252. 550. 350| 257. 895. 550| Tax| | -107. 630. 250| 79. 224. 400| 52. 368. 300| 52. 368. 300| 46. 890. 100| Income after Taxation| | 4. 100. 200| 453. 934. 400| 200. 182. 050| 200. 182. 050| 211. 005. 450| InternetInterest| | 254. 212. 400| 187. 355. 000| 102. 202. 650| 102. 202. 650| 111. 566. 100| Net Income ( before Pref Dividends A ; Minority Interests ) | -250. 112. 200| 266. 579. 400| 97. 979. 400| 97. 979. 400| 99. 439. 350| TAX-SHIELD| | | | | | | Effective Tax Rate| | 104. 0 % | 14. 9 % | 20. 7 % | 20. 7 % | 18. 2 % | Net Interest| | 254. 212. 400| 187. 355. 000| 102. 202. 650| 102. 202. 650| 111. 566. 100| Tax Shield| | 264. 280. 218| 27. 839. 900| 21. 192. 523| 21. 192. 523| 20. 284. 745| TAX-ADJUSTED OPERATING INCOME| | | | | | | Operating Income ( with revenue enhancement shield ) | | -260. 180. 018| 426. 094. 500| 178. 989. 527| 178. 989. 527| 190. 720. 705| Net Financing Costs| | -10. 067. 818| 159. 515. 100| 81. 010. 127| 81. 010. 127| 91. 281. 355| Net Income| | -250. 112. 200| 266. 579. 400| 97. 979. 400| 97. 979. 400| 99. 439. 350| AVERAGED BALANCE SHEEETS| | | | | | | Operating Assets| OA| 18. 191. 245. 500| 15. 869. 450. 425| 13. 491. 594. 450| 13. 161. 252. 200| 6. 415. 454. 975| Operating Liabilities| OL| 9. 123. 731. 300| 8. 100. 570. 600| 6. 924. 018. 375| 7. 017. 210. 300| 3. 549. 499. 725| Net Operating Assets| NOA| 9. 067. 514. 200| 7. 768. 879. 825| 6. 567. 576. 075| 6. 144. 041. 900| 2. 865. 955. 250| Financial Assets| FA| 3. 828. 296. 350| 3. 704. 327. 725| 3. 325. 387. 050| 3. 351. 545. 575| 1. 688. 852. 050| Financial Liabilities| FL| 6. 584. 920. 525| 5. 654. 651. 425| 4. 841. 111. 475| 4. 639. 304. 525| 2. 224. 450. 175| Net Financial Liabilities ( Assets ) | NFL ( NFA ) | 2. 756. 624. 175| 1. 950. 323. 700| 1. 515. 724. 425| 1. 287. 758. 950| 535. 598. 125| Shareholders’ Equity| SE| 6. 310. 890. 025| 5. 818. 556. 125| 5. 051. 851. 650| 4. 856. 282. 950| 2. 330. 357. 125| check| | 0| 0| 0| 0| 0| Sales| SA| 16. 117. 886. 200| 15. 945. 516. 400| 11. 632. 519. 800| 11. 632. 519. 800| 11. 764. 564. 400| Operating Income ( with revenue enhancement shield ) | OI| -260. 180. 018| 426. 094. 500| 178. 989. 527| 178. 989. 527| 190. 720. 705| Net Financing Costs| NFC| -10. 067. 818| 159. 515. 100| 81. 010. 127| 81. 010. 127| 91. 281. 355| Net Income| NI| -250. 112. 200| 266. 579. 400|97. 979. 400| 97. 979. 400| 99. 439. 350| ROE DECOMPOSITION| | | | | | BASIC ANALYSIS| | | | | | |ATO ( gross revenues / net runing assets ) | | 1. 78| 2. 05| 1. 77| 1. 89| 4. 10| PM ( runing income / gross revenues ) | | -1. 61 % | 2. 67 % | 1. 54 % | 1. 54 % | 1. 62 % | ROA ( runing income / cyberspace runing assets ) | -2. 87 % | 5. 48 % | 2. 73 % | 2. 91 % | 6. 65 % | check| | 0. 00| 0. 00| 0. 00| 0. 00| 0. 00| CLEV ( net runing assets / equity ) | | 1. 44| 1. 34| 1. 30| 1. 27| 1. 23| ILEV ( runing income / net income ) | | 1. 04| 1. 60| 1. 83| 1. 83| 1. 92| ROE ( net income / equity ) | | -3. 96 % | 4. 58 % | 1. 94 % | 2. 02 % | 4. 27 % | check| | 0. 00| 0. 00| 0. 00| 0. 00| 0. 00| SPREAD ANALYSIS| | | | | | |ROA| | -2. 87 % | 5. 48 % | 2. 73 % | 2. 91 % | 6. 65 % |Borrowing Rate ( net funding costs / net fiscal liabilities ) | -0. 37 % | 8. 18 % | 5. 34 % | 6. 29 % | 17. 04 % | Spread ( ROA – funding costs ) | | -2. 50 % | -2. 69 % | -2. 62 % | -3. 38 % | -10. 39 % | FLEV ( net fiscal liabilities / equity ) | | 0. 44| 0. 34| 0. 30| 0. 27| 0. 23| Leveraged Spread| | -1. 09 % | -0. 90 % | -0. 79 % | -0. 90 % | -2. 39 % | ROE| | -3. 96 % | 4. 58 % | 1. 94 % | 2. 02 % | 4. 27 % | check| | 0. 00| 0. 00| 0. 00| 0. 00| 0. 00| Company | Return On Equity Per Share [ Y2008 ] | Return On Equity Per Share [ Y2009 ] | Return On Equity Per Share [ Y2010 ] | Return On Equity Per Share [ Y2011 ] | Return On Equity Per Share [ Y2012 ] | 1| | | | | | 2| -27. 03| 25. 33| 33. 93| 14. 46| 36. 86|3| 6. 1| 20. 38| 10. 32| -18. 51| -27. 24|| | | | -16. 22| 6. 01|Malaysia industry average| -10. 47 % | 22. 86 % | 22. 13 % | -6. 76 % | 4. 81 % | | | | | | |1| 17. 02| 2| 1. 89| 4. 09| -4. 07|2| 22. 45| 19. 73| 18. 2| 11. 46| 15. 25|3| 11. 61| -21. 09| 2. 26| -7. 32| 2. 36|Austrilia industry average| 17. 03 % | 0. 21 % | 7. 45 % | 2. 74 % | 4. 51 % | | | | | | || | | | | || Return On Equity Per Share [ Y2008 ] | Return On Equity Per Share [ Y2009 ] | Return On Equity Per Share [ Y2010 ] | Return On Equity Per Share [ Y2011 ] | Return On Equity Per Share [ Y2012 ] | 1| -37. 81| 22. 91| 39. 91| 17. 15| 10. 29| 2| 14. 73| 1. 33| 5. 13| 5. 29| 4. 46|3| -27. 03| 25. 33| 33. 93| 14. 46| 36. 86|4| 15. 02| -1. 08| -13. 73| 4. 69| 5. 27|5| -19. 27| 11. 89| 29. 11| 9. 99| 1. 62|6| -76. 38| 57. 88| 57. 42| 19. 5| 17. 28|7| -70. 4| -11. 18| 23. 64| -4. 06| 0. 1|8| -51. 42| 4. 23| 34. 87| 17. 31| 8. 15|9| -27. 96| -10. 48| 33. 11| 0. 5| 1. 31|10| 19. 69| 39. 08| 9. 61| 13. 94| 10. 66|11| -20. 6| 5. 01| 30. 35| 19. 6| 10. 79|12| -20. 47| -30. 29| -21. 4| -5. 16| -14. 43|13| -26. 05| -3. 37| 14. 11| -9. 31| 9. 83|14| 6. 1| 20. 38| 10. 32| -110. 51| -27. 24|15| -0. 11| -13. 94| 9. 05| 85. 17| -13. 52|16| 17. 02| 2| 1. 89| 4. 09| -4. 07|17| 22. 45| 19. 73| 18. 2| 11. 46| 15. 25|17| 16. 21| 43. 36| 56. 31| 44. 68| 25. 97|18| 13. 1| 7. 31| 1. 58| 7. 88| 2. 48|19| -37. 71| 14. 89| 24. 31| -14. 64| 9. 45|20| -14. 02| 0. 34| 17. 5| 10. 69| 1. 37|21| 11. 61| -21. 09| 2. 26| -7. 32| 2. 36|Asia A ; Pacific Region industry average| -13. 33 % | 8. 37 % | 18. 98 % | 6. 15 % | 5. 19 % |

taliban essays

taliban essays Afghanistan followed the same fate as dozens of formerly Soviet-occupied countries after the collapse of Moscow's Marxist government in 1991. Islamic factions, which had united to expel the Russian occupiers in 1992, began to fight among themselves when it became apparent that post-communist coalition governments could not overcome the deep-rooted ethnic and religious differences of the members. It was in this atmosphere of economic strife and civil war that a fundamentalist band of religious students emerged victorious. By 1996, this group, the Taliban, ruled 90% of the country with a controversial holy iron hand. The other 10% of the country is tenaciously held by minority opposition groups led by president Rabbani and military commander Ahmed Shah Massoud and aided by foreign Taliban adversaries. This Northern Alliance shares critics' objections to the Taliban's extreme fundamentalist methods and especially scorns Pashtun ethnic chauvinism. Today only Pakistan, the United Arab Emirates and Saudi Arabia recognize the Taliban as Afghanistan's legitimate ruling party. The United Nations still considers Massoud head of State, the US advocates a broad based government and others favor Rabbani, Zahir Shah, Gulbuddin Hekmatyar or other opponents as rulers of Afghanistan. The Taliban claim to follow a pure, fundamentalist Islamic ideology, yet the oppression they perpetrate against women has no basis in Islam. Within Islam, women are allowed to earn and control their own money, and to participate in public life. The 55-member Organization of Islamic Conference has refused to recognize the Taliban as Afghanistan's official government. The Muslim Brotherhood in Egypt, regarded by many as an ultraconservative, fundamentalist organization, has denounced the Taliban's decrees. Female employment and education is restricted or banned. Women must stay at home. If necessary, women who do leave the hou...