Disability Discrimination - 2657 Words

Disability Discrimination Act 1995 in the workplace and its effect on employment Introduction The act was introduced with the view to eliminate discrimination amongst disabled people in employment, throughout the assignment I will critically analyse the different areas of the Disability Discrimination Act 1995 and find out what effect they have had on disabled people in employment. Definition of disability A disabled person is someone who has a physical or mental impairment which has a substantial and long term adverse effect on their ability to carry out normal day to day activities (section 1 (1) DDA 1995). The disability discrimination act 1995 was introduced to outlaw discrimination against disabled employees in the UK and covers†¦show more content†¦By taking these steps the employer could be sure they have done all they can for the employee and safeguard themselves from any legal action as their dismissal would be justified. Disability related discrimination Section 3A(1) of the Disability Discrimination Act states that an employer discriminates against a disabled person if the discrimination is related to the persons disability or if the treatment they receive differs from the treatment of persons without a disability unless the employer can actually justify the less favourable treatment. In Jones v Post office (2001) Mr Jones worked as a driver for the postal service when he developed diabetes. After discovering his disability Mr Jones’s employers removed him from his driving duties for health and safety issues, as their policy was that any drivers receiving insulin treatment should not carry on in their existing role in case they suffered a hypo attack whilst driving. After reviewing their decision they allowed Mr Jones to return back to his driving duties limiting his driving hours to two hours in any twenty four. Mr Jones was unhappy at this decision and went to the Employment tribunal who accepted Mr Jones’s claim of disability discrimination on the basis that the limiting his driving hours was not justified. The tribunalShow MoreRelatedDiscrimination Of Individuals With Disabilities1360 Words   |  6 Pages Discrimination of Individuals with Disabilities in the Nonprofit Sector E. Isabelle Barbancourt Florida Atlantic University Abstract Although the topic of discrimination has been covered in various settings, there is still a need to do more research on discrimination that affect people who have disabilities in order to effectively educate and prevent discrimination workplace settings. This research will explore the prevalence of discrimination in nonprofit organizations and organizational costsRead MoreDisability Discrimination In The Workplace1439 Words   |  6 PagesOver the years, the workplace has experienced several instances of discrimination. In attempt to stop the discrimination, Title VII was passed. Although Title VII helped employers in terms of race, color, gender, religion and national origin, those who had disabilities continued to face the frustration of disability barriers in the workplace, given disability was not one of the listed protected classes. Employers abstained from hiring the disabled in fear of them not being able to perform at theRead MoreComplaint Of Discrimination Based On Disability849 Words   |  4 PagesThis letter is written to respond to your complaint of discrimination based on disability that was received on August 20, 2014. Your complaint written on behalf of your mother who is a client of the Portland West Aging Services Program asserts that your mother has been discriminated against by her caseworker when her caseworker told you that your mother’s services would be different if she were not schizophrenic. Your mother’s Client Assessment and Planning System (CA/PS) assessment was completedRead MoreDisability Discrimination : Disabled People With Disabilities1686 Words   |  7 PagesFaris English IV 16 May 2017 Disability Discrimination In 2010, 19% of the U.S. population had a disability (â€Å"Nearly 1 in 5 People Have a Disability in the U.S., Census Bureau Reports†) and there is no doubt that today, in 2017, that number has increased. The first act that protected the civil rights of people with disabilities was not passed until 1973 (â€Å"What U.S. federal legislation protects the rights of students with disabilities?†). In 2015, there were 26,968 disability cases received by the EEOCRead MoreThe Discrimination Of People With Disabilities Essay1360 Words   |  6 PagesOne big issue is the discrimination of people with disabilities. Abelism is an ongoing issue in the world today, which can happen in many places. Through the concepts of stereotypes, social environment, pain, minority groups, health beliefs, people with disabilities are constantly being discriminated in the world which is a big problem looking at it from a sociological view. One of the biggest issues we have in the world is the i ssue of abelism in the workplace. Discrimination is the â€Å"unequal treatmentRead MoreEssay on Disability Discrimination Act1408 Words   |  6 PagesDisability Discrimination Act This act was passed in 1995. The disability act protects disabled people in: * Employment * Access to goods, facilities and services * The management, buying or renting of land or property * Education The DDA covers a disability which people: * Have now, * Had in the past (for example: a past episode of mental illness), * May have in the future (e.g.: a family history of a disability whichRead MoreDiscrimination Against People With Disabilities1729 Words   |  7 Pages People with Disabilities Mental and physical disabilities are often not well understood. With lack of understanding comes discrimination against people with disabilities. However a growing trend of awareness from the media, advocate groups and development of legal mechanisms have helped provide justice to these people and continues to improve the situation. 18.5% of Australia’s population (4.2million Australians) has a disability. This is a surprisingly large number, however only about 6% of theRead MoreDisability Discrimination And Americans With Disability Act ( Ada )1983 Words   |  8 Pageshis/her disability in various areas of their lives. Today, discrimination against disability has become a complete law by which a person can sue the other party for being discriminated on any impairment. In the United States, the law is covered by Americans with Disability Act (ADA). The law prevents one party (specifically employers) to discriminate other party (particularly employees) on the basis of their p hysical impairments. The purpose of this paper is to discuss and analyze disability discriminationRead MoreThe People With Disability Will Face Discrimination1347 Words   |  6 Pageswhether it is industry or business, the people with disability will face discrimination. Stereotypical thinking is that people with physical disability cannot do much of work. Even though in this digital and machine world where less physical work required, though the disabled persons find difficulties. Most questionable thing is that, physically disabled persons who are entrepreneurs, they run their own business but they initially had faced discrimination in the professional world even though they haveRead MoreHow Does The National Disability Discrimination Act Define A Disability?1094 Words   |  5 Pagesdoes the National Disability Discrimination Act define a disability? â€Å"The definition of disability’ used in the Act is broad. It includes physical, intellectual, psychiatric, sensory, neurological and learning disabilities. It also includes physical disfigurements and the presence of disease-causing organisms, such as the HIV virus. The Act covers disabilities that people have now, had in the past, may have in the future or which they are believed to have.† What types of disability are recognised

Your Toolbox Of Social Work Skills - 1998 Words

Your toolbox of social work skills What are skills? Others can define skills in several of ways. How I define skills is being able to do things but being very good at it, also to be able to pick up fast on a project that is given to you, or to be proficiency at something that interest a person or a job. Skills mean the ability, coming from one’s knowledge, practice, aptitude, etc., to do something well. My toolbox of social work skills which I use in my field would consist of the PACT Assessment, RAI Juvenile Risk Assessment, Data collected by DYRS, communicate with the clients and also provide counseling and services as needed. With the PACT Assessment the tools I use for this skills is being able to process the probation intakes,†¦show more content†¦Evaluate your practicum mission statement I am place at the DYRS Family Court Liaison Unit. The department mission statement is to effectively represent DSCYF in court proceeding by providing a department perspective resulting in recommendations that are presented in one voice and support positive outcomes for all participants. The mission statement is exactly what is presented in the court. I rate the mission statement as is a five to be an excellent statement. Everything I do in my field is basically everything that the mission statement states. I like how the liaisons advocate for the youth and support the family. One thing that I dislike is sometimes the parents come in with attitudes and the liaison have to compromise with who they are, and I can understand how hard that can be, but it has been done. The Liaison unit represents the Department in juvenile bail proceedings and provides intake services for youth who have been ordered to community supervision by DYRS. This statement is what I have been doing since the first day I started. The client has to fill out the form, and when it comes down to processing the intakes it is hard to read some of the hand writing which can be frustrated at times. I like doing intakes, adding the clients into the system. Good thing about intakes, it barely be more than 5 intakes a day. My field placement is a good experience; I like to hear most of the stories about the clients, because I am amaze by what the children do to putShow MoreRelated Organzational Leadership Essays1653 Words   |  7 Pagesunderstand not only the direction they will take, but also the steps to achieve the stated objectives. The vision must be articulated to those that follow. According to Adamchik, â€Å"understanding the mission and vision of the organization and al igning work practices with that mission are other important principles of organizational leadership† (as cited in Webster, n.d., p. 1). True leaders recognize their role is to support the organization in reaching its objectives and fulfill its visions (WebsterRead MoreMy Philosophy Of Children s Learning1164 Words   |  5 Pagesexplorations which are built around the children’s interests and applicable instructive concepts as well. The students are encouraged to work collaboratively, but may also choose to work independently. The children are actively learning all core subjects, while also cultivating interconnected characteristics of development through dramatic play, creative arts, social, emotional, and intellectual interactions. 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Emerging Human Resource Management (EHRM) Financial Analysis

Questions: Task 1: You have been appointed as the financial advisor of Best City Hotel plc and you are required to advise management of the hotel on sources of finance to fund the additional rooms require. A. Identify the appropriate sources of finance available for the business for its operations and assess the implication of different sources. B. Evaluate the appropriate sources of finance for the expansion plan of the above hotel. you will have applied an effective approach to study and research the various source of finance for the expansion project. Task 2: Management of The City Hotel plc is unsure about the capital structure of the company and asks for your advice about the cost of financing the expansion. A. Analyse the cost of funding the project using equity versus debt finance and recommend your choice. B. Explain the importance of financial planning and assess the information needs for financial decision making and explain the impact of finance on the financial statement. you will discuss the cost of debt and equity as funding sources and apply effective judgement to recommend your choice Task 3: Investment decisions are the most important decisions that a company makes. They commit a substantial amount of money to decisions which are likely to have a large impact as a company's apparatus over a long period of time. A. Discuss the importance budgeting and analyse the budgets for variation and make appropriate decisions for the City Hotel. B. Explain how you would calculate unit cost and make pricing decisions based on appropriate information at the City Hotel. C. Assess the viability of the hotel expansion project using investment appraisal techniques. Task 4: When nearing the end of a companys financial year, there are a number of procedures that need to be performed to ensure that the businesss finances are in order. Across all industries, the financial health of a company is measured against three major financial statements: Income Statements, Statement of Cash Flows and the Statement of Financial Position. A. Discuss the above mentioned financial statements of The City Hotel or any other relevant company. B. Select two different types of companies (one could be the City Hotel) and compare the formats of financial statements. C. Interpret the financial statements using appropriate ratios of a public limited company and compare with another. you will have provided an appropriate structure of the financial statements. Answer: Introduction: Finance is, considered as the science and art of managing money. Exact concept of the business finance is the key ingredient for business development. In the world of economics, finance may be, defined as the lifeblood of business. Big as well as small business demands finance for fulfilling their requirements to improve appropriate sources of finance and their implication. Task 1 A. Nature or the kind of business determines which kind of strategies should be applied for raising the finance of business. Here some of the possible sources of the finance is being discussed (Drucker and Bruckenstein, 2013). Source: Classification of sources and funds The larger organisations have the wider ability of using variety of financial resources than the smaller one. A much reputed companies most of the time have uncountable share holders. A smaller business has to take the financial support from savings, friends and families. A business may get the needed financial support by taking loans provide by the banks or from any another financial organisation. Before applying for the loan the lender of the finance must be aware with all the risks and opportunities related with the loan. Another way of raising the finance may be provided by the over draft facility (Field, 2012). By meeting some the certain business conditions one can be eligible for getting private and government funds. Beside all the knowledge of the possible sources business management requires exact application of that knowledge. Perfect implication of the resources leads a business to its best possible improvement. For attaining a huge profit trough the capital which is avail able, it is important and significant to plan the finance exactly in the way it is needed. Growth, innovation and interconnections is made stronger by financial institutions (Goodman, 2002). Relations between the institution and the money leader also affects in the growth of the business. Thus, realisation and understanding of indirect and direct financial methodical linkages is important. B Launching of a new business or the expansion of a business faces the same kind of challenge. It is difficult for the entrepreneurs to find the outside resources of financing. Most of the banks reject to provide loan s to the start-ups. Nowadays private investors have also grown very much cautious about giving loans to the newly developed companies. So it has become difficult for the start ups to have the required capital for the initial growth. Choosing the right form of capital and ownership and the right source of capital is equally important. Application of exact decision while evaluating the financial resources will affect the company for lifetime. (Sutton, 2007) That is why before committing to a specific funding source the entrepreneurs must consider their option attentively. Homework is must for the entrepreneurs before choosing the right source of finance for the company .Entrepreneurs must understand which source is the best for the different phase of the company. They have to find the way of attracting the attention of the investors, so that they can get the option of choosing the sources .Before producing the business plan before the investors, entrepreneurs must get prepared perfectly. Producing the idea of the business convincingly is also very important. Rising of funds needs a lot of skill (Sutton, 2007). With the lack of fund no company can succeed. Finance is the most important ingredient in the growth of the company, so various sources of funds must be available for the company. Undertaking the growth of expansion, purchasing permanent assets, running of the daily operations is impossible without the support of finance. As a result, the appropriate financial sources for the expansion of the hotel are too much important. TASK 2 A Analysis of the cost of funding for the expansion of the hotel is very crucial. The Cost of capital which the city hotel have to pay of the raising of the fund is very huge For the expansion of the hotel the business owners have to search for the financial resources which will be fruitful for the business development. The decision relates to the following points: Capital budgeting: cost of capital is crucial for the measurement of the investment of the company. Thus, the decision of the management team should be according to the investing of the capital of city hotel. Financial structure of the corporate: financial structure is significant for the establishing of the business of city hotel, thus the ratios involved in the financial structure should be analysed by the management team of city hotel. Processes of financing: financial resources are very imperative and the financial resources should be, collected from the stakeholders of the company. The owners may utilize a range of financing resources. Recourses can be divided into two sections, i.e. .dept and equity.Dept deals with the borrowing of finance which has to be repaid with interest. On the other hand Equity deals with the borrowing of money from the owner of the company itself. Cost of financing about the detailed structure of the organization is very crucial and the profitability ratios as well as the liability ratios evaluate the desired fact. B Capital expenditures of an organisation are, planned by managers. Financial planning is very important in the field of business management. Both the short and long term business plan needs a perfect business planning otherwise the organisation will collapse. Financial planning involves budgeting of the capital in a large scale. In the part of the business planning managers makes their strategies according to the companys business line (Tracy and Tracy, n.d.). To have an relevant business plan collective thoughts are very essential. In the initial stage of the planning procedure each division of a corporate body must be asked for their alternative business plans. The work of the planners is not only forecasting. Work of a planner is very crucial because the planner not only have to concentrate on the likely events but also on the unlikely events. There are three significant uses of financial planning Forecasting of the sum of amount of finance borrowed externally Setting of appropriate aims for the compensation plans Evaluating the impact of the changes that may occur because of the financial planning. Financial plans deals with three factors The model of planning InputIt is concerned with organisations current financial state and it concentrates on forecasting the future of the organisation. The planning model It deals with the implications of the managers forecasting of new investments, financing and profits. Outputthis part consists of the statements relating to finance, as, balance sheets and income statements. In the financial planning regarding the expansion of the city hotel the planners must concentrate on the upcoming changes that may happen in future. It must be kept in mind that the expansion should gain profit. Otherwise it will be considered as a huge loss. As financial planning is a vital part in the growth of the hotel it must be done efficiently. Task 3 A. Discuss the importance budgeting and analyse the budgets for variation and make appropriatedecisions for the City Hotel. Investment decisions are the most important decisions for the substantial growth of the City Hotel. These decisions are the major decisions which have great impact over the growth of the city Hotel. Budget calculation is important for the Hotel to know the outgoing expenses and the incoming revenues of the hotel. An effective budget will provide framework for making efficient decision making (Greenfield). Hotel budget making helps the managers choosing multiple projects. Budget helps the management to allocate funds to the projects. Budget are the communication tools which informs the board and the staff regarding the financial goals of the year. It helps the hotel to prevent from the financial loses and reduced the extra spending. Management can maintain the excess expenses in an appropriate manner like funds investment or maintaining capital expenditure. Budget helps the hotel to know the planned spending and actual expenses planning. A planned budget helps the Hotel to achieve the financial goal of the year with relation designated project. Efficient budget helps the hotel to achieve his mission and vision (Hallerberg, Scartascini and Stein) . Budget variation is the difference between planned and actual figures. Budget variance is of two types: positive variance, which means the spending is over budget and the negative variance is the spending is under budget. Variance between the budgeted figure and the actual figure is considered as normal and expected sometimes (Ziesemer). This cane understood by the planned amount on rooms, total amount, expenses and the occupied rooms and the actual amount gained by the hotel. This difference of the budget of actual amount and the planned amount is called the Budget Variance. The difference is shown graphically below. Figure:1 Source:www.Budgetvariation.com Variance analysis of city hotel helps them to make correct strategic decisions to overcome the problems before they reduce profits amount too much. Budget variance helps the hotel whether they will charge high rates or not, to find a affordable supplier, controlling labor costs and improving the occupancy rates. B. Explain how you would calculate unit cost and make pricing decisions based on appropriateinformation at the City Hotel Cost per unit is calculated when an organization produces a large number of identical products (Horngren, Datar and Rajan). It is derived from the fixed costs and the variable costs by the production process divided by the units produced. Cost per unit of the city hotel can be calculated by the following by the following formula (Total fixed costs + Total variable costs) / Total units produced Cost per unit decline as the number of the units produced increases. This occurs as the total fixed costs will spread over the large number of units. Cost per unit is not constant. City hotel has total variable costs of $50,000 and the total fixed cost of $30,000 in june and producing 10,000 widgets. The cost per unit is: ($30,000 Fixed costs + $50,000 variable costs) / 10,000 units = $8 cost per unit City hotel produces 5,000 units at a variable cost of $25,000 and the fixed cost o $25,000 for the following month. The cost per unit: $30,000 Fixed costs + $25,000 variable costs) / 5,000 units = $11/unit. The two factors that has been considered when the price of the city hotel has been decided are the competitive pricing and the available supply. City hotel should consider the internal factor and the external factor for the price decisions (Manos). The key internal factors that are considered for the pricing decisions of the city hotels are the marketing objectives. Product strategy will help in establishing the price of the good and the service. City hotel should cut down their room rates comparing their competitors. Dropping the rates of the rooms of the hotel, its occupancy will rise and there will be low loss. Pricing of the product of the city hotel should be based on the distribution, design and the promotion (Waier and Chiang). Management should decide the city hotel pricing on the basis of set pricing and the occupancy. The key external factors for pricing decisions are the cross selling. City hotel should sell additional products such as foods, beverages and different kind o f extra services. The other technique city hotel is upselling. It includes training the employees of the hotel with the sale and reservation for more expensive product instead of selling cheaper product. Discount should be given on the seasonal basis. City hotel should set price on market skimming. Charge maximum at the Easter time or the time when accommodation is very high. C. Assess the viability of the hotel expansion project using investment appraisal techniques. Investment Appraisal is the technique which assesses the level of the expected return earned from the level of the expenditure made and decides the future costs and benefits over the hotel expansion project (Langdon) .The three techniques which are used for hotel valuation are the market comparison technique, cost technique and the income technique. Market approach technique is based on the comparison of the sales data and the difference of the competitors. as two sites are not comparable So it is not proper technique to be used for the city hotel valuation. Cost technique is another technique. Here the technique is used to assume the cost of the hotel to rebuild (Pettinger). The account for the loss in the property value is calculated by the straight-line or the breakdown. The total depreciation is deducted from the rebuild costs. The land value is added with the depreciated value of the hotel plus the extra charges for building the rooms. But this technique is inaccurate and subjec tive. So the technique used for the city hotel valuation is the income approach technique. This method considers the present value of future hotel cash flow. The technique includes the city hotel capitalization process and the discount cash flows analysis. This method focuses on the city hotel annual hotel earnings and not concludes the beneficial or bad scenarios. Task 4 A. Financial statements are the desired records of all the financial activities of the organization throughout the year. The three different types of the financial statements relating to city hotel are: 1. Income Statements: Income statement commonly known as profit and the loss statement, evaluates the financial performance of the company relating to net profit as well as loss suffered by the company (Bhatia, 2008). There are two of the main elements within the financial statements: Income: This section includes the net profit of city hotel over the definite period. Expense: The total cost include for the execution of the business of city hotel. The calculation of the net profit is, done by subtracting the desired expenses from the total income of the city hotel (Bragg, 2007). 2. Statement of Cash Flows: The cash movement and the balances in the bank retaining over a period are included in the cash flow statement (Choudhry, 2004). There are a few segments in the cash flow are classified: Operating activities: The cash flow that are included in the primary or th4e main activities of the city hotel are, known as the operating activities(Gramlich, 2007). Investing activities: It includes the purchasing or the selling of the assets that are included within the cash flow statements(McCarthy et al., 2012). Financing activities: The amount of the cash flow spent or generated on the increase of the share capital including the respective payments of the interest. 3. Statement of Financial Position: in other words the statements of the financial position are, called the balance sheet, which represents finanacial position of city hotel within the given date. It is mainly composed of the three basic elements: Assets: This section includes that the things that are own as well as controlled by the city hotel(Newman, 1970). Liabilities: This section includes the owing of the business to someone else(Polakow, 2004). Equity: This represents the value of the business to the owner. This includes the capital within the business after the use of the assets to pay the pending liabilities(Rosen, 2005). B. The financial statement of city hotel and city motors is different from one another. There are some of the valuable parameters, which help to evaluate the perfect comparison between the two companies. They are: Financial ratios: The ratio of numeric outcome to financial data collected from the analysis of the two companies concerned(Rowse and Garrett, 2012). The data given by the balance sheet as well as the income statement are the two crucial parameters that analyses the financial statement between the two companies. Total debt and equity ratio: The percentage of the creditors funding for the total invest from the shareholder(Seidman, 1938). Profitability ratio: This ratio helps to evaluate the performance of city hotel as well as the city motors. Balance sheet classifies the desired methods related to assets and liabilities. The performance is executed with the help of: By term By nature Format of income statement have two of the important parameters for comparing the different financial statements of city hotel and city motors. They are: By nature By function Revenue, net income and profit margin are very important faetures for the evaluating the financial statement of the two concerned companies. There should be complete analysis of the gross profit of the company throughout the year. These are some of the vital points, that helps to compare the format of the financial statements. Thus, the financial statements of the two of the companies will help to evaluate the profit or the loss suffered by the company. This data will help to analyse which company is better in terms of financial statement (Thornhill, 1995). The most crucial role is of the balance sheet which evaluates the fact that related to the marginal profit of the company. C. Revenue services, gross profit, depreciation, internal expenses as well as usual expenses are some of the relevant and important features of the financial statements that evaluate the fact of the public limited company. Source: Elements of profit with loss account Structure for profit and loss of the organization is as follows: Interest on loans received Rents related to the property Fees The total expenses within the business of a public limited company include: Process of the goods that are purchased for selling inn the market Prices for the manufacturing of the goods Costs included with the transportation and the distribution system Advertising Promotion The above-mentioned diagram evaluates the fact related to the formation of the structure of the financial statements of the public limited company. Cost of the sales of the product helps to evaluate the fact that the financial structure depends on the fact that the productivity should be, increased as it increases profitability for the public limited company, which is very important to enhance the growth of the business. Limited liability is one of the crucial features that shareholder liability evaluates looses of the company which has a limited contribution to their share (Tracy and Tracy, n.d.). The minimum shareholders in a public limited company are seven and it involves the sharing of the capital between the respective shareholders. Financial privacy is one of the crucial factors that evaluate the business of the public limited company. Capital is the important factor, which is, shared between the different types of the shareholders of the public limited company (Weygandt, 2009 ). Financial ratios, Profitability ratio and Total debt and equity ratio these are, some of the important ratios, which help to provide proper structure for the financial statements. Thus, the financial statements are very crucial to collect the information about the performance of the company and in this particular case about the city hotel. The balance evaluates the perfect profit or loss of the organization throughout the year (Wolf, 2008). References Bhatia, S. (2008).Emerging human resource management (HRM). New Delhi: Deep Deep Pub. Pvt. Ltd. Bragg, S. (2007).Financial analysis. Hoboken, N.J.: Wiley. Choudhry, M. (2004).Advanced fixed income analysis. Amsterdam: Elsevier Butterworth-Heinemann. Gramlich, E. (2007).Subprime mortgages. Washington, D.C.: Urban Institute Press. McCarthy, J., Shelmon, N., Mattie, J. and Gross, M. (2012).Financial and accounting guide for not-for-profit organizations. Hoboken, N.J.: Wiley. Newman, J. (1970).U.S. News World Report's book on income taxes. Washington: Books by U.S. News World Report. Polakow, V. (2004).Shut out. Albany: State University of New York Press. Rosen, H. (2005).Public finance. New York: McGraw-Hill Irwin. Rowse, D. and Garrett, C. (2012).ProBlogger. Hoboken: John Wiley Sons. Seidman, J. (1938).Seidman's legislative history of federal income tax laws, 1938-1861. New York: Prentice-Hall, Inc. Sloane, L. (1992).The New York Times book of personal finance. New York: Times Books. Thornhill, W. (1995).Forensic accounting. Burr Ridge, Ill.: Irwin Professional Pub. Tracy, J. and Tracy, T. (n.d.).How to read a financial report. Weygandt, J. (2009).Hospitality financial accounting. Hoboken, N.J.: John Wiley Sons. Wolf, M. (2008).Fixing global finance. Baltimore, Md.: Johns Hopkins University Press. Greenfield, Victoria A.The Role Of The Office Of Homeland Security In The Federal Budget Process. Santa Monica, CA: Rand, 2002. Print. Hallerberg, Mark, Carlos G Scartascini, and Ernesto Stein.Who Decides The Budget?. [Washington, DC?]: Inter-American Development Bank, 2009. Print. Horngren, Charles T, Srikant M Datar, and Madhav V Rajan.Cost Accounting. Upper Saddle River, N.J.: Pearson/Prentice Hall, 2012. Print. Langdon, Ken.Investment Appraisal. Oxford, England: Capstone Pub., 2002. Print. Manos, Karen L.Government Contract Costs Pricing. [Eagan, Minn.]: West, 2009. Print. Pettinger, Richard.Investment Appraisal. New York, N.Y.: St. Martin's Press, 2000. Print. Waier, Phillip R, and John Chiang.Unit Price Estimating Methods. Kingston: R. S. Means Company, Incorporated, 2007. Print. Ziesemer, Thomas.How To Cure The Trade Balance?. Maastricht: MERIT, Maastricht Economic Research Institute on Innovation and Technology, 2005. Print.

The Weirdest College Essay Prompts Ever

Supplemental essays are often the most personal parts of college applications. Your essay lets you reveal aspects of your life and character that just dont come across elsewhere. In some cases, though, the essay questions are so strange that they might seem more like puzzles than prompts. Take the following examples. 1. Tufts University Kermit the Frog famously lamented, Its not easy being green. Do you agree? Tufts University frequently supplies eclectic essay prompts, and this is obviously one of them. After all, it quotes someone whos made of felt. Nevertheless, its philosophical. It challenges students to define the existential condition green in their own way. No doubt many respondents will highlight a quirk that makes them distinct. It could be something physical like being tall, or it could be a personality feature like curiosity. Either way, applicants must decide whether that quality has caused them difficulties. Check out our database of successful Tufts profilesfor more inspiration! 2. University of North Carolina at Chapel Hill What do you hope to find over the rainbow? This UNC prompt is also framed through the lens of popular culture. It references a song from the classic movie The Wizard of Oz. Its asking students what they want their futures to hold once they cross a certain threshold. Again, applicants must define their own terms. What is that threshold, the rainbow, that they must pass? Is it school? Is it the search for a true calling? These questions would probably keep the Scarecrow up at night. Here are UNC Chapel Hill essay examples! 3. University of Chicago What is square one, and can you actually go back to it? When it comes to asking offbeat essay questions, the University of Chicago is Americas reigning champ. This one takes a familiar idiom ― back to square one ― and squeezes out its metaphysical implications. When people find themselves on the wrong path in life, to what extent can they go back and fix the problem? Can you really make amends with other people? Is there a point of no return in terms of decision-making? Take a look at some UChicago success stories. 4. Wake Forest University Give us your top ten list. This request must inspire many different kinds of responses. Many students probably submit earnest lists of heroes, career objectives or the struggles theyve overcome. No doubt others offer humor, perhaps naming their most embarrassing moments or favorite dance moves. Some brave soul might provide ten reasons he or she hates top ten lists. Would you be sincere or irreverent with your list? See what others did in their Wake Forest application! 5. University of Richmond Tell us about spiders. Heres another question thats wide open to interpretation. It also gives applicants the chance to display their unique sensibilities. You could opt for biological descriptions, an examination of how spiders have been perceived throughout history, an autobiographical story about childhood arachnophobia, an amusing look at the world from a spiders point of view or something else entirely. You have to wonder, though, how many admissions officers get the willies reading these essays. Heres a list of Richmond profiles to help you. 6. Brandeis University If you could choose to be raised by robots, dinosaurs or aliens, who would you pick? Why? Given the absurdity of its three choices, this question seems designed to test creativity and reasoning skills. How do you construct a logical argument from an illogical premise? How do you advocate for an idea thats appalling? On the other hand, maybe some people like the notion of robots changing diapers or aliens singing lullabies. Check out Brandeis University profiles! Unusual college application essays certainly arent for everyone. Many students prefer standard queries about inspiring books or extracurricular activities. However, if you have an urge to show off your imagination and unique writing style, you might start hunting for an essay question as bizarre as those above. Which essay prompt has you scratching your heads? Let us know what other strange ones youve encountered this application season! If you still need some inspiration, check out ’s database of 60,000+ successfulcollege application files.

Animal Testing Essays - Animal Welfare, Medical Research

Animal Testing Essays - Animal Welfare, Medical Research Animal Testing Please Read This Warning Before You Use This Essay for Anything (It Might Save Your Life) Animal Testing Using animals for testing is wrong and should be banned. They have rights just as we do. Twenty-four hours a day humans are using defenseless animals for cruel and most often useless tests. The animals have no way of fighting back. This is why there should be new laws to protect them. These legislations also need to be enforced more regularly. Too many criminals get away with murder. Although most labs are run by private companies, often experiments are conducted by public organizations. The US government, Army and Air force in particular, has designed and carried out many animal experiments. The purposed experiments were engineered so that many animals would suffer and die without any certainty that this suffering and death would save a single life, or benefit humans in anyway at all; but the same can be said for tens of thousands of other experiments performed in the US each year. Limiting it to just experiments done on beagles, the following might sock most people: For instance, at the Lovelace Foundation, Albuquerque, New Mexico, experimenters forced sixty-four beagles to inhale radioactive Strontium 90 as part of a larger ^Fission Product Inhalation Program^ which began in 1961 and has been paid for by the US Atomic Energy Commission. In this experiment Twenty-five of the dogs eventually died. One of the deaths occurred during an epileptic seizure; another from a brain hemorrhage. Other dogs, before death, became feverish and anemic, lost their appetites, and had hemorrhages. The experimenters in their published report, compared their results with that of other experiments conducted at the University of Utah and the Argonne National Laboratory in which beagles were injected with Strontium 90. They concluded that the dose needed to produce ^early death^ in fifty percent of the sample group differed from test to test because the dogs injected with Strontium 90 retain more of the radioactive substance than dogs forced to inhale it. Also, at the University of Rochester School Of Medicine a group of experimenters put fifty beagles in wooden boxes and irradiated them with different levels of radiation by x-rays. Twenty-one of the dogs died within the first two weeks. The experimenters determined the dose at which fifty percent of the animals will die with ninety-five percent confidence. The irritated dogs vomited, had diarrhea, and lost their appetites. Later, they hemorrhaged from the mouth, nose, and eyes. In their report, the experimenters compared their experiment to others of the same nature that each used around seven hundred dogs. The experimenters said that the injuries produced in their own experiment were ^Typical of those described for the dog^ (Singer 30). Similarly, experimenters for the US Food and Drug Administration gave thirty beagles and thirty pigs large amounts of Methoxychlor (a pesticide) in their food, seven days a week for six months, ^In order to insure tissue damage^ (30). Within eight weeks, eleven dogs exhibited signs of ^abnormal behavior^ including nervousness, salivation, muscle spasms, and convolutions. Dogs in convultions breathed as rapidly as two hundred times a minute before they passed out from lack of oxygen. Upon recovery from an episode of convulsions and collapse, the dogs were uncoordinated, apparently blind, and any stimulus such as dropping a feeding pan, squirting water, or touching the animals initiated another convulsion. After further experimentation on an additional twenty beagles, the experimenters concluded that massive daily doses of Methoxychlor produce different effects in dogs from those produced in pigs. These three examples should be enough to show that the Air force beagle experiments were in no way exceptional. Note that all of these experiments, according to the experimenters^ own reports, obviously caused the animals to suffer considerably before dying. No steps were taken to prevent this suffering, even when it was clear that the radiation or poison had made the animals extremely sick. Also, these experiments are parts of series of similar experiments, repeated with only minor variations, that are being carried out all over the country. These experiments Do Not save human lives or improve them in any way. It was already known that Strontium 90 is unhealthy before the beagles died; and the experimenters who poisoned dogs and pigs with Methoxychlor knew beforehand that the large amounts they were feeding the animals (amounts no human could ever consume) would cause damage. In any case, as the differing results they obtained on pigs and dogs make it clear, it is not possible to reach any firm conclusion about the effects of a substance on humans from tests on

Homosexuality in Ancient Rome

Homosexuality in Ancient Rome Although sexual practices are often left out of discussions of history, the fact remains that homosexuality in ancient Rome did exist. However, its not quite as cut and dried as a question of gay versus straight. Instead, its a much more complex cultural perspective, in which the approval- or disapproval- of sexual activity was based upon the social status of the people performing various acts. Did You Know? The ancient Romans didnt have a word for homosexual. Instead, they based their terminology upon the role that the participants played.Because Roman society was so patriarchal, those who took on a submissive role were seen as feminine, and thus looked down upon.Although there is little documentation of female same-sex relationships in Rome, scholars have discovered love spells and letters written from one woman to another. The Roman Patriarchal Society Bettmann Archive / Getty Images The society of ancient Rome was extremely patriarchal. For men, the determination of masculinity was directly tied to how one displayed the Roman concept of virtus. This was one of several ideals that all freeborn Romans tried to follow. Virtus was partly about virtue, but also about self-discipline and the ability to govern oneself and others. To take that a step further, the active role of imperialism and conquest found in ancient Rome was often discussed in terms of sexual metaphor. Because masculinity was predicated on ones ability to conquer, homosexual activity was viewed in terms of domination. A man taking on the perceived dominant, or penetrative, role would fall under far less public scrutiny than a man who was being penetrated, or submissive; to the Romans, the action of being conquered implied that a man was weak and willing to give up his liberty as a free citizen. It also brought into question his sexual integrity as a whole. Elizabeth Cytko writes, Bodily autonomy was one of the regulatory norms of sex which helped define one’s status within society... an elite Roman male demonstrated his status because he was not allowed to be beaten, or penetrated. Interestingly, the Romans didnt have specific words that meant homosexual or heterosexual. It wasnt gender that determined whether a sexual partner was acceptable, but their social status. The Roman censors were a committee of officials who determined where in the social hierarchy someones family belonged, and occasionally removed individuals from the upper ranks of society for sexual misconduct; again, this was based on status rather than gender. In general, same-sex relationships among partners of the appropriate social status were considered normal and acceptable. Freeborn Roman men were permitted, and even expected, to be interested in sex with partners of both genders. Even once married, a Roman man might continue to maintain relationships with partners other than his spouse. However, it was understood that he was only to have sex with prostitutes, slaves, or people who were considered infamia. This was a lower social status assigned by the censors to individuals whose legal and social standing had been formally reduced or removed. This group also included entertainers such as gladiators and actors. An infamis could not provide testimony in legal proceedings, and could be subjected to the same sorts of corporal punishments usually reserved for slaves. Ancient history expert N.S. Gill points out that Instead of todays gender orientation, ancient Roman... sexuality can be dichotomized as passive and active. The socially preferred behavior of a male was active; the passive part aligned with the female. While a free Roman man was permitted to have sex with slaves, prostitutes, and infames, it was only acceptable if he took the dominant, or penetrative role. He was not allowed to have sex with other freeborn Roman men, or the wives or children of other free men. In addition, he couldnt have sex with another mans slave; this is because slaves were property, and sex with someone elses slave required the owners explicit permission. Although not extensively documented, there were homosexual romantic relationships between Roman men. Most scholars agree that same sex relationships between men of the same class existed; however, because there were so many rigid social constructs applied to such relationship, they were kept private. While same-sex marriage was not legally permitted, there are writings that indicate some men did participate in public marriage ceremonies with other men; the emperor Nero did this at least twice, as did the emperor  Elagabalus. In addition, at one point during his ongoing dispute with Mark Antony, Cicero attempted to discredit his opponent by claiming Antony had been given a stola by another man; the stola was the traditional garment worn by married women. Homosexual Relationships in Roman Women UIG via Getty Images / Getty Images There is little information available about same-sex relationships between Roman women. Although they probably happened, the Romans didnt write about it, because to them, sex involved penetration. Its likely that the Romans didnt consider sexual acts between women to actually be sex, unlike the penetrative activities between two men. Interestingly, among Roman women there are a number of sources that indicate not sexual activity but romance. Bernadette Brooten writes in Love Between Women of love spells commissioned by women to attract other women. Scholars agree that these spells provide written evidence that women from the time period were interested in romantic attachments with other women, and that they were comfortable expressing their desires. Brooten says: [The spells] do not reveal the internal dynamics of these womens relationships. Nevertheless, the spells do ... raise intriguing, although ultimately unanswerable, questions about the nature of womens erotic desires. Gender-Bending Deities LordRunar / Getty Images As in other ancient cultures, Roman deities were reflection of the social and cultural mores of the realm of men, and vice versa. Like their neighbors in Greece, Roman mythology does include instances of same-sex relationships between the gods, or between gods and mortal men. The Roman Cupid was often seen as a patron deity of passionate love between two men, and for a long time was associated with male/male lust. The word  erotic  comes from the name of Cupids Greek counterpart, Eros. The goddess Venus was honored by some women as a goddess of female-to-female love. The Greek poet Sappho of Lesbos wrote about her in her guise as Aphrodite. The virgin goddess Diana preferred the company of women, according to legend; she and her companions hunted in the woods, danced with each other, and swore of men completely. In one legend, the god Jupiter presented himself as the princess Callisto, and seduced Diana while in disguise. When King Minos pursued a nymph named Britomaris, she escaped him by jumping into the ocean. Diana rescued Britomaris from the sea, and fell in love with her. Jupiter, much like the Greek Zeus, was the king of all the gods, and regularly had flings with mortals of both genders. He changed his appearance frequently, sometimes appearing male and other times female. In one myth, he fell in love with the beautiful youth Ganymede, and stole him away to Olympus to be his cup-bearer. Sources Brooten, Bernadette J.  Love between Women: Early Christian Responses to Female Homoeroticism. University of Chicago Press, 1998.Cytko, Elizabeth.  Of Androgynes and Men: Gender Fluidity in Republican Rome ...University of Alberta, 2017, https://era.library.ualberta.ca/items/71cf0e15-5a9b-4256-a37c-085e1c4b6777/view/7c4fe250-eae8-408d-a8e3-858a6070c194/Cytko_Elizabeth_VJ_201705_MA.pdf.Hubbard, Thomas K.  Homosexuality in Greece and Rome: A Sourcebook of Basic Documents. 1st ed., University of California Press, 2003.  JSTOR, www.jstor.org/stable/10.1525/j.ctt1pp7g1.Schrader, Kyle W.  Virtus in the Roman World: Generality, Specificity, and ...The Gettysburg Historical Journal, 2016, cupola.gettysburg.edu/cgi/viewcontent.cgi?article1154contextghj.

Homosexuality in Ancient Rome

Homosexuality in Ancient Rome Although sexual practices are often left out of discussions of history, the fact remains that homosexuality in ancient Rome did exist. However, its not quite as cut and dried as a question of gay versus straight. Instead, its a much more complex cultural perspective, in which the approval- or disapproval- of sexual activity was based upon the social status of the people performing various acts. Did You Know? The ancient Romans didnt have a word for homosexual. Instead, they based their terminology upon the role that the participants played.Because Roman society was so patriarchal, those who took on a submissive role were seen as feminine, and thus looked down upon.Although there is little documentation of female same-sex relationships in Rome, scholars have discovered love spells and letters written from one woman to another. The Roman Patriarchal Society Bettmann Archive / Getty Images The society of ancient Rome was extremely patriarchal. For men, the determination of masculinity was directly tied to how one displayed the Roman concept of virtus. This was one of several ideals that all freeborn Romans tried to follow. Virtus was partly about virtue, but also about self-discipline and the ability to govern oneself and others. To take that a step further, the active role of imperialism and conquest found in ancient Rome was often discussed in terms of sexual metaphor. Because masculinity was predicated on ones ability to conquer, homosexual activity was viewed in terms of domination. A man taking on the perceived dominant, or penetrative, role would fall under far less public scrutiny than a man who was being penetrated, or submissive; to the Romans, the action of being conquered implied that a man was weak and willing to give up his liberty as a free citizen. It also brought into question his sexual integrity as a whole. Elizabeth Cytko writes, Bodily autonomy was one of the regulatory norms of sex which helped define one’s status within society... an elite Roman male demonstrated his status because he was not allowed to be beaten, or penetrated. Interestingly, the Romans didnt have specific words that meant homosexual or heterosexual. It wasnt gender that determined whether a sexual partner was acceptable, but their social status. The Roman censors were a committee of officials who determined where in the social hierarchy someones family belonged, and occasionally removed individuals from the upper ranks of society for sexual misconduct; again, this was based on status rather than gender. In general, same-sex relationships among partners of the appropriate social status were considered normal and acceptable. Freeborn Roman men were permitted, and even expected, to be interested in sex with partners of both genders. Even once married, a Roman man might continue to maintain relationships with partners other than his spouse. However, it was understood that he was only to have sex with prostitutes, slaves, or people who were considered infamia. This was a lower social status assigned by the censors to individuals whose legal and social standing had been formally reduced or removed. This group also included entertainers such as gladiators and actors. An infamis could not provide testimony in legal proceedings, and could be subjected to the same sorts of corporal punishments usually reserved for slaves. Ancient history expert N.S. Gill points out that Instead of todays gender orientation, ancient Roman... sexuality can be dichotomized as passive and active. The socially preferred behavior of a male was active; the passive part aligned with the female. While a free Roman man was permitted to have sex with slaves, prostitutes, and infames, it was only acceptable if he took the dominant, or penetrative role. He was not allowed to have sex with other freeborn Roman men, or the wives or children of other free men. In addition, he couldnt have sex with another mans slave; this is because slaves were property, and sex with someone elses slave required the owners explicit permission. Although not extensively documented, there were homosexual romantic relationships between Roman men. Most scholars agree that same sex relationships between men of the same class existed; however, because there were so many rigid social constructs applied to such relationship, they were kept private. While same-sex marriage was not legally permitted, there are writings that indicate some men did participate in public marriage ceremonies with other men; the emperor Nero did this at least twice, as did the emperor  Elagabalus. In addition, at one point during his ongoing dispute with Mark Antony, Cicero attempted to discredit his opponent by claiming Antony had been given a stola by another man; the stola was the traditional garment worn by married women. Homosexual Relationships in Roman Women UIG via Getty Images / Getty Images There is little information available about same-sex relationships between Roman women. Although they probably happened, the Romans didnt write about it, because to them, sex involved penetration. Its likely that the Romans didnt consider sexual acts between women to actually be sex, unlike the penetrative activities between two men. Interestingly, among Roman women there are a number of sources that indicate not sexual activity but romance. Bernadette Brooten writes in Love Between Women of love spells commissioned by women to attract other women. Scholars agree that these spells provide written evidence that women from the time period were interested in romantic attachments with other women, and that they were comfortable expressing their desires. Brooten says: [The spells] do not reveal the internal dynamics of these womens relationships. Nevertheless, the spells do ... raise intriguing, although ultimately unanswerable, questions about the nature of womens erotic desires. Gender-Bending Deities LordRunar / Getty Images As in other ancient cultures, Roman deities were reflection of the social and cultural mores of the realm of men, and vice versa. Like their neighbors in Greece, Roman mythology does include instances of same-sex relationships between the gods, or between gods and mortal men. The Roman Cupid was often seen as a patron deity of passionate love between two men, and for a long time was associated with male/male lust. The word  erotic  comes from the name of Cupids Greek counterpart, Eros. The goddess Venus was honored by some women as a goddess of female-to-female love. The Greek poet Sappho of Lesbos wrote about her in her guise as Aphrodite. The virgin goddess Diana preferred the company of women, according to legend; she and her companions hunted in the woods, danced with each other, and swore of men completely. In one legend, the god Jupiter presented himself as the princess Callisto, and seduced Diana while in disguise. When King Minos pursued a nymph named Britomaris, she escaped him by jumping into the ocean. Diana rescued Britomaris from the sea, and fell in love with her. Jupiter, much like the Greek Zeus, was the king of all the gods, and regularly had flings with mortals of both genders. He changed his appearance frequently, sometimes appearing male and other times female. In one myth, he fell in love with the beautiful youth Ganymede, and stole him away to Olympus to be his cup-bearer. Sources Brooten, Bernadette J.  Love between Women: Early Christian Responses to Female Homoeroticism. University of Chicago Press, 1998.Cytko, Elizabeth.  Of Androgynes and Men: Gender Fluidity in Republican Rome ...University of Alberta, 2017, https://era.library.ualberta.ca/items/71cf0e15-5a9b-4256-a37c-085e1c4b6777/view/7c4fe250-eae8-408d-a8e3-858a6070c194/Cytko_Elizabeth_VJ_201705_MA.pdf.Hubbard, Thomas K.  Homosexuality in Greece and Rome: A Sourcebook of Basic Documents. 1st ed., University of California Press, 2003.  JSTOR, www.jstor.org/stable/10.1525/j.ctt1pp7g1.Schrader, Kyle W.  Virtus in the Roman World: Generality, Specificity, and ...The Gettysburg Historical Journal, 2016, cupola.gettysburg.edu/cgi/viewcontent.cgi?article1154contextghj.