Discrimination Nature Or Nurture - 1399 Words

Discrimination: Nature or Nurture Felicia Turner Misericordia University Abstract Unfortunately discrimination is a part of every day life all around the world. The book The Boy in the Striped Pajamas proves that discrimination is not an innate behavior; rather it is a learned behavior. This means that when a child is born, he or she does not automatically discriminate against someone that is different from them. Children that are first born learning to walk and talk think everyone and everything else are equal. The term discrimination is a behavior that is acquired elsewhere after birth. To help put a stop to discrimination people need to research and receive more knowledge to prevent this from happening any longer. There are many different questions that come to mind while reading this book. These questions can range anywhere from how to stop discrimination to why did Hitler do the things he did. Even though all of these questions come to mind, only a few have the ability of being answered. The reason these questions cannot be answered is because there is no way of knowing why people do the things they do, because there is no technology advanced enough to read minds. The book The Boy in the Striped Pajamas is mainly about a young boy, with the name of Bruno. He was living in the duration of Nazi in Germany. Due to the fact he was quite young neither his parents nor the housekeepers would inform him on where they were relocating to or whyShow MoreRelatedEssay On Nature Vs Nurture992 Words   |  4 PagesJesyka Long Professor Tippin Comp 1 21 September 2017 Nature Versus Nurture Is cultural discrimination an inherent characteristic or is it cultivated by the world surrounding someone? The debate over nature versus nurture is a long and drawn out one with many different facets to such a complex issue. Scientists have gone back and forth over what characteristics are innate and what is learned, offering different perspectives on the subject, but it is still an ongoing discussion. It is believedRead MoreNature Vs Nurture Debate Essay965 Words   |  4 Pagesoldest arguments in the history of psychology is the Nature vs Nurture discussion. Both are legitimate and it is very hard to decide whether a person’s development is prone to his DNA or influenced by his life experience and environment. Presently, nature and nurture both play important role in human development. However what remains unknown is if human is developed solely because of nature or nurture. . As of now, we know that both nature and nurture play important roles in human development, but w eRead MoreEssay on Human Development: Nature vs. Nurture1393 Words   |  6 PagesThe nature versus nurture debate is an old issue within the field of psychology. â€Å"The nature-nurture issue is a perennial one that has resurfaced in current psychiatry as a series of debates on the role that genes (DNA) and environments play in the etiology and pathophysiology of mental disorders† (Schaffner) The debate is essentially about what is inherited (nature) and what is experienced by environmental factors (nurture) and how they affect human development. Naturally, the nature versusRead MoreThe Society Today, People Still Belittle Women And Treat Them Like Second Class Citizens1457 Words   |  6 Pagestransgenders, and woman. Even though some say we are moving into a post-feminism era, there is still much that needs to be addressed and changed. Things such as equal pay for equal work, workplace discrimination, and male generic language are some problems just to name a few. According to Gendered Lives, â€Å"sex discrimination is no longer a problem in the workplace, but they can’t explain why women earn less than men for equivalent jobs† (2011). In addition, popular politicians such as Barbara Boxer and HillaryRead MoreSexuality, Gender, Masculinity, And Sexual Orientation991 Words   |  4 PagesNagoshi et. al, â€Å"Does Nature Rule? A Sex Reassignment Tragedy † by Lindsey, and â€Å"‘I Always Felt I Had to Prove My Manhood’: Homosexuality, Masculinity, Gender Role Strain, and HIV Risk Among Young Black Men Who Have Sex With Men† by Fields, sexuality is often strongly associated to gender identity, which is in turn influenced by behavioral gender roles due to gender socialization. From the gendering of sexuality comes various other social issues, including the discrimination against people in theRead MoreThe Importance of Nature and Nurture Essay1036 Words   |  5 Pages The nature versus nurture debate has lasted centuries due to the difficulty of separating genetic and environmental factors in humans. Studies on behavioral genetics measure similarity between subjects, but cannot locate its origin. For this, a control must be present, leading scientists to twin research. Identical twins have the exact same DNA, differing from fraternal twins with only 50% similarity, no greater than average siblings. Identical twins offer a natural experiment that allows researchersRead More The Never-ending Story: Sexual Orientation and Genetics Essay1065 Words   |  5 PagesThe Never-ending Story: Sexual Orientation and Genetics It is my observation that the average person gains insight into the nature vs. nurture debate when some particular human trait that is politically or socially volatile at the time is announced as having a specific genetic origin. This observation was confirmed when, in surfing the web, I came across an article entitled, Female Inner Ear Comes Out of the Closet (1). While reporting on a study published by a UT psychology professor whoRead MoreDiversity Paper1117 Words   |  5 Pagesevident from the first meeting and allows opportunity for prejudice and discrimination. Some may hold negative views of an older individual especially in their hiring practices. As a result of these negative views The Age Discrimination in Employment Act of 1967 was created. The act made it unlawful to deny employment, assignments or benefits to an individual solely due to their age. While it may be thought that this discrimination applied only to the elderly, it also applies to individuals that mayRe ad MoreNature vs. Nurture in Mary Shelleys Frankenstein1247 Words   |  5 Pagesdevelopment, and deeds. As crucial as canvas in art, the philosophy of nature and nurture come together as the fundamental structure to one’s personality and genetic makeup. In the novella, Frankenstein, by Mary Shelley, the association of the exterior appearance and inner feelings are openly linked. The hideous creature that the science addict, Victor Frankenstein, makes is initially innocent yet severely deformed. His nature is to be benevolent and sympathetic, however, society only views his externalRead MoreChild Prostitution And The Exploitation Of Children Essay1427 Words   |  6 Pagesforeign problem.† I chose this topic because this is a problem that everyone avoids in conversation. Domestic abuse, third world poverty and gender roles, same-sex relationships, teen pregnancy, rates of drug usage, police misconduct, racial discrimination are all very publicly discussed topics. Child prostitution is a very known, but unspoken problem the world is facing. I believe that child prostitution needs to be just publicly known as poverty, drugs, police brutality, etc. The main focus of

Contemporary Health Issue - 1425 Words

Contemporary Health Issue 1 Contemporary Health Issue Part II: Mandatory Overtime Contemporary Health Issue 2 The Legislative Process Behind Limiting Mandatory Overtime Introduction Nurses of the 21 century are expected to act quickly and appropriately when confronted with various complex clinical situations in this competitive healthcare market. Nurses cannot do so if they lack the fundamental knowledge of the regulations and statutes that have been established by their particular State Board of Nursing and the government. Therefore, it is imperative that the nurses have a solid understanding of the legislative process, as it could affect the way in which he/she delivers quality patient care. This paper will discuss†¦show more content†¦History of Similar Legislation If someone were to ask what the job description of todays nurse is, what would the answer be? A nurse is a professional who provides holistic quality patient care but is mandated to work hours in excess of their scheduled shift. Unfortunately, mandatory overtime has become a means of meeting staffing needs during this critical staffing shortage. The Safe Nursing and Patient Care Act of 20 05 is just one bill in which the Contemporary Health Issue 5 issue of mandatory overtime is the focal point. According to the Service Employees International Union (SEIU), six states have enacted legislation restricting mandatory overtime for nurses and other healthcare workers. The following is excerpts taken from the SEIU website regarding those states that have recently enacted mandatory overtime legislation: Maine. New legislation provides explicit job protection to nurses who refuse to work more than 12 consecutive hours excluding emergency cases that would affect patient care. New Jersey. The state legislature passed S 2093 prohibiting health care facilities from mandating employees to work more than 8 hours a day or 40 hours a week, barring unexpected emergency situations. Overtime can be worked on a voluntary basis and employees are strictly protected from discrimination or dismissal for refusing overtime work. Oregon. A bipartisan bill was passed ensuring that nursesShow MoreRelatedContemporary Issues Of Health Information Management Essay1740 Words   |  7 PagesContemporary issues in health information management are events that are ongoing currently in the health sector. With the widespread computerization of health records paper based are being replaced with electronic health records. Healthcare quality and safety require that the right information be available at the right time to support patient care and decision support health system management decision. Patient records are primarily legal documenting the healthcare service. The following are someRead MoreAnalyze a Contemporary Health Care Issue1036 Words   |  5 PagesIntroduction to Health Care Finance (HCA 240) Analyze Contemporary Health Care Issue According to the Federal Bureau of Investigation (FBI) â€Å"health care fraud costs the country an estimated $80 billion dollars a year† (Health Care Fraud, n.d., p. 1). Because health care costs continue to rise more rapidly than the rate of inflation the threat of health care fraud continues to rise. The Affordable Health Care Act has put new policies in place to identify and stop health care fraud. The FBIRead MoreContemporary Issues Of Adolescent Health And Wellbeing1255 Words   |  6 PagesYEAR 12 HOME ECONOMICS Sugar: the Sweet Poison Contemporary Issues in Adolescent Health Wellbeing WOOLSTON, Kristina 8/26/2014 Sugar is delicious- it is a fast source of energy and sometimes cheaper than buying healthy foods. But Australian teenagers need to wake up to the fact that they are consuming too much of it, the consequences it is having on their lives. â€Æ' IntroductionRead MoreAnalysis of Contemporary Health Care Issues769 Words   |  4 PagesAnalysis of Contemporary Health Care Issues US health care expenditures have been rising quickly over the past few years; it has risen more than the national financial system. Nonetheless a number of citizens in the US still lack appropriate health care. If the truth be told, health care expenditures are going to continue to increase; in addition numerous individuals will possibly have to make difficult choices pertaining to their health care. Our health system has grave problems that require reformRead MoreContemporary Issue in Health and Social Care3123 Words   |  13 Pages Contemporary Issue in Health and Social Care Contents Introduction Social media has played and has been playing a crucial role in the development of health and social care in United Kingdom (UK). Since the emerge of the health and social care sector, social media has been performing a tremendous role as the health and social care is becoming an industry and without this industry social and economic development of UK would not be possible. This report covers the role of media for the developmentRead MoreAnalysed Contemporary Health Issue. Essay865 Words   |  4 PagesAnalyzed contemprorary Health Issue- grand canyon university (rough draft No citation sorry) In this essay, the issues of diabetes will be examined. This disease exists when the body cannot regulate the amount of glucose in the blood. Because of this, the body fails to either produce or properly regulate the amount of insulin and thus causing the body to lose the ability to break down sugars and starch. Although the actual cause of diabetes is unknown, genetics and environmental factors like obesityRead MoreOccupational Health and Safety Issues in Contemporary Organizations1442 Words   |  6 PagesTopic 1: Explain how Occupational Health and Safety (OHS) contributes to managing the human resource environment. Use the research literature to outline and discuss at least two current OHS issues that impact human resource management in contemporary organizations. * * * Occupational health and safety are becoming more and more important in term of human resource management. On one hand, managers need to be familiar with the legal context. On the other hand, they also have to keep in mindRead MoreContemporary Health Care Issue: The Affordable Care Act1397 Words   |  6 PagesContemporary Health Care Issue: The Affordable Care Act Mary Kennedy Grand Canyon University HCA 530 Healthcare Policies and Economics Professor Steve Klense Contemporary Health Care Issue: The Affordable Care Act Introduction More than 45 million Americans are uninsured. Even those that do have health insurance often face financial and other barriers when getting healthcare. The Affordable Care Act (ACA) removes most of these financial barriers (Kocher, Emanuel, amp; DeParle, 2010). TheRead MoreContemporary Issues And Social Factors Affecting Sport, Exercise And Health1963 Words   |  8 PagesContemporary issues and social factors affecting sport, exercise and health. In modern day society, sport, exercise and health industries are considered to be a multi-billion pound industry, and an industry that is constantly growing. The industry has grown to such proportions that during the year 2014, sport in England was participated in at least once a week by 15.6 million people aged 16 or over, an increase of 1.63 million since the Active People Survey began in 2005 (Sportengland.org, 2015)Read MoreHow Valuable Is Sociological Knowledge in Contributing to Our Understanding of Contemporary Health Issues?2391 Words   |  10 Pagessociological knowledge in contributing to our understanding of contemporary health issues? Sociological knowledge assists understanding of how social issues impact on health and illness experiences in society (Barry Yuill 2008, pp.5-10). In this context, sociological issues will refer to case study number one, about Ernie. By focussing on sociological imagination, this essay will illustrate how private troubles can be viewed as public issues. This will be followed by a discussion of structure and agency

Written Speech On Teen Suicide Essay Example For Students

Written Speech On Teen Suicide Essay Imagine youre standing atop a high bridge, you take a deep breath, say onelast silent goodbye to your friends and family, and you leap to your death. By doing this, youre making a permanent solution to a temporary problem. You may be solving your own personal problem, but imagine the pain, suffering, and anguish that your friends, family, and peers go through. The people around you are wondering what was going through your mind and why you did it. Maybe you even told some of your friends that you were going to do it, and they didnt believe you, thinking it were a joke. You may have told your friends about your plans, but apparently your parents had no clue as to why you would choose to takeyour life, but this is the case with most teenage suicides. A lot of the time the parents dont have any clue that there was anything wrong in their childrens lives, and also the teens friends might have had some kind of clue, but they didnt do anything about it. Overall, they are left grieving their dead child or friend who took their own life away without any explanation. Sadly, teen suicide occurs nearly 5,000 times each year. Even more amazing is that 400,000 to 2 million teens attempt to commit suicide each year. Psychologists and therapists, teachers and school couslers,leaders of youth groups, and researchers who study society and young people have come up with a list of reasons as to why the teen decided to kill themselves. The list of culprits is long: too much divorce, too littlereligion, too much television, and too little communication between parents and children have been blamed. Absent parents, too much sexual freedom, widespread use of drugs and alcohol, too many guns, not enough love, anda world that seems hostile has also been blamed for pushing young people to their deaths. All these reasons have probably contributed to the suicides of teens, but none of them provide the final explanation as to what pushes the kids over the edge and why they choose to die. Maybe its the peer pressure, or the painful reality of growing up in a time in your life where its important to be accepted by your peers. Or maybe the teen is in a condition of extreme guilt or shame, they could be pregnant or might think they are pregnant and are ashamed to tell their parents. But the most concrete reason Psychologists say there is, is the severe depression some teens go through. They might have an extremely bad day or week when nothing seems to go right. Psychiatrists cite certain factors that often lead to depression; they include new surroundings, family problems, failure, the ending of a relationship, or death. And in some cases there seem to be no reasons at all. Just like the case of an African-American male named Todd Robinson, who was in the lower risk category for suicide. According to statistics, on any given day, only five African-American men can be expected to take their lives. On July 7, 1987 Todd became one of those men. He shot himself in the head in his room. His parents didnt expect anything. He just graduated from high sch ool, had a bright future ahead of him, and didnt really have any physical or emotional problems. Even after they looked through his journal there wasnt really any clue, but his last entry read Lately the thought of suicide has crossed my mind. I dont know why. I have a wonderful family and friends. I have an excellent future ahead of me. But Im going to do it. Mom, Dad, dont fall apart. Sometimes there is just no explanation, again there really is no telling what goes on in kids minds as they contemplate taking their lives. The Centers for Disease Control report that between 1980 and 1993 the suicide rate has risen 120% for 10-14 year olds, and for 15-19 year olds it has risen almost 30%. Also, between 1970 and 1980 one out of every six Americans who committed suicide was a young person between the ages of 15 and 24. Studies in California and Kansas report that about one out of every ten teens questioned admitted to having attempted suicide. Right now you are probably wondering WHO could be stupid enough to try and commit suicide? Psychologists say that there is no such thing as a typical suicidal personality. But most suicides are committed by white males from middle-class homes. The suicide rate for whites is nearly twice as high as it is for nonwhites. Yet, statisticssay that African-Americans attempt suicide more often than people of other races, they simply do not succeed as often. And among Native American youths, the number of suicides has tripled during the last 20 years. Studies also show that 25-30% of gay and lesbian youth attempt suicide. While there is no typical suicidal personality, experts say victims do share some common traits: the following is a list of traits from Eleanor Ayers book Teen Suicide Is It Too Painful to Grow Up?First is Low self-esteem. People who feel good about themselves, their personality, the way they look, have high self-esteem. But those who have a negative opinion of themselves, think they have no place in the world, feel inferior to others, have low self-esteem. Often, there is no basis for low self-esteem. Talented, good looking, kind, intelligent people often suffer from it. Next, Loneliness. Lonely people are among the highest risks for suicide. Loneliness is a feeling of not being accepted by others, whether by ones classmates, ones parents,or other adults. Some teenagers isolate themselves with drugs or alcohol. Some havea disability or are made to feel different for religious or racial relations. Some just never perform close friendships. Third, Difficulty expressing emotions. People who can let off steam easily when under stress generally are those who do NOT attempt suicide. Instead, it is the person who lets anger or sorrow build up inside, the one who is afraid to cry when he or she is sad, who is in danger. Teenagers who are unable to express their feelings often think of themselves as being emotionally dead, which leads to thoughts of being physically dead as well. Fourth, Easily angered. Some teenagers become angry easily and are quick to fight. These people lack self-control. It is hard for them to react calmly or logically in a different situation. Physics Essay SummaryThey simply want someone to help them. If a suicidal person can tell someone about his or her feelings, itmay help to ease the depression. Here are some things to remember: Taken from Eleanor Ayers book TeenSuicide: Is it too painful to grow up?Be alert for weapons of self-destruction, such as guns, knives, razors, and pills. Take steps to getthem removed. Dont be afraid to ask directly, Are you planning to commit suicide? This approach is much betterthan a question like, You wouldnt really do anything to hurt yourself, would you?If the answer to your straightforward question is yes, do not appear shocked. This could cause theperson to lose faith in you as a friend and supporter. Never leave a suicidal person alone. Try to find the time to sit down and talk with the person. Try not to make the person feel guilty by saying things like, think how your parents would feel.Dont criticize. Lets talk about solutions other than suicide is better than Youre kidding me!Youre going to kill yourself just because youre failing math?Dont offer false hope. Shallow promises like Youll feel better tomorrow, or Cheer up-things arent that bad, show that you dont understand. For a suicidal person, there may be no tomorrow, and thingsreally are that bad. Reverse psychology doesnt work on a suicidal teenager. If a friend says, Im going to commit suicide,dont say Yeah, right. Go ahead. I dare you. This may push the person over the edge. Offer comfort, but not advice. Suicidal teenagers do not want to hear what you would do In this situation. Even if they ask, most do not intend to follow your suggestions. Never swear yourself to secrecy. Do not agree not to tell. When you are dealing with a suicidal person, you need to get help at once, no matter what the person says. Dont be too casual. Comments like I know how you feel, Ive been depressed myself, only show a suicidal teen that you do not understand. Unless you have tried to commit suicide yourself, you do not really know how hopeless and unhappy this person feels. You need to let him or her know that you understand how serious the situation really is, without pretending to be an expert. Never Argue. A suicidal teenager is already at the emotional breaking point. He or she needs a friend, not an enemy-someone who will show caring and understanding. And last isDont ask a depressed person why he or she wants to commit suicide. Instead, listenand try to encourage the person to talk. Then you will know why without asking. Getting the person to talk and being a good listener are two of the best ways a friend or family member can help prevent suicide. There have been many programs dedicated to helping prevent teenage suicide. Perhaps themost famous is the Yellow Ribbon Project. You all might remember a couple months back there was a week dedicated to the Yellow Ribbon Project. We hung up yellow ribbons all around the school and had little cards (hold up the card) that look like this out. Well the whole yellow Ribbon Project started with a story of a young man named Mike Emme who killed himself. His parents were so grief stricken and shocked that they decided they wanted to do everything they could to help prevent other teens from doing the same thing their son did. I will now hand out a the story courtesy of Chicken Soup for the teenage soul. Its called Ill Always Be With You. Since this story was printed, it has helped many people cope with suicide. It has also prevented many teens from taking the final step to suicide. There are also many other places you can go to get help with suicide. There are many hotlines out there that yo u can call up anytime you want, they include:National Suicide Hotline (24 Hours) Teenage Suicide Center1-800-555-1212 3811 OHara StreetPittsburgh, PA 15213 (412) 624-0729Father Flanagans Boys Town Hotline Youth Suicide National Center(for boys and girls) 1-800-448-3000 1825 Eye Street, N.W. Suite 400 Washington, D.C. 20006(202) 429-2016National Institution of Mental Health (NIMH)5600 Fishers LaneRoom 17-99Rockville, MD 20857(301) 443-3673Suicide is growing quickly among teens in the United States. Sometimes when a teen enters a state of deep depression, they see suicide as a way out. They make a final solution to a temporary problem. Well, suicide is not the way to solve a bad situation in your life. Someone will always be there for you. Not only do you suffer when you commit suicide; it also affects your family, friends, and all the people around you. There are many reasons people commit suicide, depression, bad grades, pregnancy, not being able to be with the one you love, the list goes on. Especially with the recent events in Columbine High School with the suicide murder massacre, we see that this has to come to a stop. We need towork together to try to prevent suicide from happening. When a situation gets bad, do not see suicide as a way out. Wait it out, and eventu ally things will get better.

Information Technology Market Success To Technology

Questions: 1. Identify the importance of wetware costs?2. Identify an organisation implementing an accounting information system?3. Discuss the relevance of wetware costs to the implementation in the organisation you have identified? Answers: Introduction The increase in the information and communication technology has changed the traditional world into digital. This transformation is termed as the information age. Due to rapid increase in the technology usage, the world is mostly focusing on the progress and development of the information technology. This information age is separated into three different periods one is the stage that mainly focuses on the hardware systems, the second is the stage that focuses on the software and third is the wetware cost organization. This paper emphasizes on the significance of wetware cost and its impact on the organization. 1. Significance Of Wetware Cost For more value added services, the organization must transform its present knowledge base in to upgraded version focusing on the existing activities and the ideas. There exist three different categories of organization human resource, intangible assets and the tangible assets (Quarta, 2009). According to Silicon Valley the resources of a company are the wetware, software and hardware (Abeles, 2009). Here, the wetware can be defined as the brainpower of an employee. It is said to be private property of the employees that can be carried or transformed to different organizations. Thus based on the definition, the wetware cost can be defined as an indirect cost that is needed to make the users knowledgeable about the utilization of hardware and software. However, it is to be noted that this wetware has to be controlled properly, or else it might control the achievement decisions of IT industry. 2. Implementing Accounting Informational System Within Companies Hawaiian Telcom is one of the most reputed companies based in the United States of America. The companys headquarter is located at Hunululu. The firm effectively provides communication services to different businesses, government, residential area, and wholesale consumers. It is one of the members of SP 500 index. Within the country US, the company stands at the third position amidst telecommunication industry. Besides generating communication services to multiple companies, it even provides long-distance services. The firm is believed to use accounting information system extensively(Chapman Kihn, 2009). This is immensely helpful in collecting data. This accounting information system is useful in processing of data. Once the data is processed, the information system would generate relevant data which may be used by all internal organizational users and that of external users. This accounting information system was applied by the auditors to determine various activities of fraudulenc e within allocation of expenses. The firm successfully pointed out the anomalies within the entry of any sort of accounting information(Fisher, 2007). The system of accounting information has acted as an effective mechanism to identify every minute detail within the accounting entry. 3. Relevant Wetware Expense Within Implementation Hawaiian Telcom has been successful in implementing accounting information system for enhancing the organizational security. The effectiveness of such an information system has successfully increased and improved due to the incorporation of accounting information system. This mechanism has been used as a tool for controlling different financial operations such as budgeting process, calculation of tax, revenue recognition, and resource allocation. This accounting information system has rendered accuracy to the information processing activity. This has enhanced the effectiveness of the firm(Bhimani, 2012). Operational efficiency has been the result in the process of identifying important and significant costs. As all costs are equally significant to lead to organizational growth, the process of decision-making of firms is based on important costs and that of organizational revenue. In this regard, it may be considered that wetware expense is quite significant within the process of impl ementation of accounting information system. It is identified that quite a greater extent of wetware cost is involved with the utilization of technologies within firms. Various innovations within area of information system has caused higher wetware costs within firms. As accounting information system is an improved technological advancement that would involve greater level of expense, the issues connected with maintenance as well as communication technology demands greater rate of wetware costs(Chapman Kihn, 2009). Implementation of accounting information system within organizations demands for higher investment into hardware, wetware, and that of software. Conclusion In conclusion, the current report has enlightened the theoretical concept of Wetware and its significance. With the rapid growth of the information technology, the relevance of wetware cost is also rising. Rising innovation through implementation of high-end technologies have resulted in the rise in the wetware cost. The report also discusses the initially the information technology focused on the development of hardware but now there has been a transformation or paradigm shift from the hardware stage to the software stage and presently it is the wetware stage. This creation or transformation is thus adding value to the organization. The software development helps to manipulate and analyze the data which furthers helps the organization to make effective communication process by sharing the data. This has given outcome of indirect cost which is termed as the wetware cost that mainly focuses on enhancing the organizations performance and growth. The wetware cost has become the most dom inating area in IT system. The report also highlights the significance of implementing the accounting information system and also significance of wetware cost in the implementation of such system. The report highlights that the Accounting information system is one of the latest technology that helps in carry the transaction process easily in the organization. This process also involves huge cost. This cost is nothing but the wetware cost. Thus for successful performance and implementation of accounting information system, the firm must focus on investing into the wetware cost. References Abeles, T. (2009). Hardware, software, and wetware. On the Horizon, 17(4), pp.280-284. Bhimani, A. (2012). Management accounting system implementation success: is reporting useful information sufficient?.IJAAPE,8(2), 115. doi:10.1504/ijaape.2012.046612 Chapman, C., Kihn, L. (2009). Information system integration, enabling control and performance.Accounting, Organizations And Society,34(2), 151-169. doi:10.1016/j.aos.2008.07.003 Fisher, I. (2007). A prototype system for temporal reconstruction of financial accounting standards.International Journal Of Accounting Information Systems,8(3), 139-164. doi:10.1016/j.accinf.2007.07.001 Quarta, M. (2009). Wetware Concepts. New Biotechnology, 25(4), pp.193-194.

The Jesuits Essay Example For Students

The Jesuits Essay Word Count: 1334 missionaries in America faced many problems, one in particular dealt with relations between the missionaries and the Natives. The letter deals with the treatment of prisoners after a brief military engagement and in addition, attempts by the Jesuits to convert the captured Iroquois. The treatment of the prisoners seems benevolent, compared to the past modus operandi used by the Church to hasten conversion. Furthermore, the letter exemplifies the hypocrisy of the missionaries after the prisoners, willingly, convert. This letter is a perfect of the Counter Reformation, and Churchs attempt to expend its areas of influence as well as to save more souls from the Devil. Furthermore, the content of the letter can be easily proven to be bias towards the Iroquois in order to promote Catholicism. This letter, being one of many, is a part of the Counter-Reformation and serves as propaganda for the Catholic Church. We will write a custom essay on The Jesuits specifically for you for only $16.38 $13.9/page Order now The author of the Relations letters, Jerome Lalemant, tells of a victory over the Iroquois. The first paragraph describes how the Algonquins, allies of the French, easily defeat the Iroquois without a single loss of their own. Immediately, the letter seems to embellish the victory of the Algonquins. The Iroquois were one of the most powerful tribes in the French America, possessing a large army of veteran, gun armed, warriors. In fact by 1675, the Iroquois had wiped out or absorbed four tribes, and destroyed most of the Huron country (Eccles, 138). Do to the strength of the Iroquois, it seems unlikely that the Algonquins would have been able to defeat the Iroquois, without inquiring a single loss of their own. In the second paragraph, the Jesuit priest describes the treatment of the captured foe. The author acknowledges that the first action that the Algonquins take, however, is to .return thanks to Heaven. The meaning of that can be interpreted in two ways. The first, is that the Algonquins are going to thank their native Gods. However, since this letter is being written to the Vicar General in France and the Papacy in the Vatican, however, it seems unlikely that Jerome would discuss native offerings. The second interpretation can be that the Algonquins have infact converted to Catholicism.Jerome continues with his observation of the treatment of the captives, by noting that they are not tortured. .instead of the shower of blows wherewith prisoners are usually received, instead of the cutting off of fingers, the pulling out of tendons, and other caresses, for so they call the prisoners first torments, which form the prelude to those that he is made to suffer by fire.(Thwaites, 107). Infact, the Iroquois are taken to the local Chapel, were they urge the captives to receive Baptism, and intone Canticles of devotion in their presence. It seems, that Jerome wishes to establish an image of, savages, as the Europeans called them, becoming pious Catholics. It is doubtful, yet not unrealistic, that the natives have become such dedicated Christians. Furthermore, the natives usually did not turn to Christianity due to the teaching, but rather of the advantages, it gave them. For example, .many Huron turned to Christianity as protection against sickness. In their zeal, priests (Jesuits) were not above using their influence to secure special privileges (firearms) for those who accepted baptism (Parkman, 264). The Iroquois finally agree to be Baptized before they are killed. The priest notes this act as; .the most heroic acts possible on the part of Savages. (Thwaites, 107). The Father considers the offering a chance to become Christian before death, a heroic act. This seems a bit hypocritical, due to the teaching of Ben Joseph (a.k.a. Jesus Christ), which stressed none violence. Jerome Lalemant, points out the animosity between the Huron, Algonquin, and Iroquois tribes, that even those Algonquins and Hurons who believed in Christianity, could not accept the believe that all Christian souls go to the same location. What, my brothers, would you have those people go with us to Paradise? How could we live there in peace? Do you imagine you can make the soul of a Huron agree with that of an Iroquois (Thwaites, 108)? However, it also seems that Jerome views the natives as less than human, even though it was natural to view the native with less regard, however, again it seems hypercritic to rega rd them as less human, even after the show of such pious Christianity. .u3cb32729c91ac3258047a9f424c9610a , .u3cb32729c91ac3258047a9f424c9610a .postImageUrl , .u3cb32729c91ac3258047a9f424c9610a .centered-text-area { min-height: 80px; position: relative; } .u3cb32729c91ac3258047a9f424c9610a , .u3cb32729c91ac3258047a9f424c9610a:hover , .u3cb32729c91ac3258047a9f424c9610a:visited , .u3cb32729c91ac3258047a9f424c9610a:active { border:0!important; } .u3cb32729c91ac3258047a9f424c9610a .clearfix:after { content: ""; display: table; clear: both; } .u3cb32729c91ac3258047a9f424c9610a { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u3cb32729c91ac3258047a9f424c9610a:active , .u3cb32729c91ac3258047a9f424c9610a:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u3cb32729c91ac3258047a9f424c9610a .centered-text-area { width: 100%; position: relative ; } .u3cb32729c91ac3258047a9f424c9610a .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u3cb32729c91ac3258047a9f424c9610a .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u3cb32729c91ac3258047a9f424c9610a .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u3cb32729c91ac3258047a9f424c9610a:hover .ctaButton { background-color: #34495E!important; } .u3cb32729c91ac3258047a9f424c9610a .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u3cb32729c91ac3258047a9f424c9610a .u3cb32729c91ac3258047a9f424c9610a-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u3cb32729c91ac3258047a9f424c9610a:after { content: ""; display: block; clear: both; } READ: Roosevelts Conservation and Consumer Protection EssayIn the fourth paragraph, the Jesuit priest claims that the Iroquois accept the teachings of Christianity with open hearts and souls.In addition, he adds that they exclaimed, How fortunate for us, that he who made Heaven and Earth, and who has no need of us, saved our lives. (Thwaites, 109). However, in the fifth paragraph, Jerome acknowledges that, these poor prisoners knew not what to think of such marvels; they were bewildered, and their last songs, which they call death-songs, were only upon the life Everlasting (Thwaites, 109). It seems ironic, that the people who only a short time before that accepted Christianity w ith open hearts, were now bewildered and confused. Furthermore, the Iroquois obviously believed that their lives were being spared, however, the Iroquois were tricked. Instead of being burned at the stakes like gentiles, however, the prisoners were dispatched with muskets. It seems obvious that the Iroquois believed that by converting to Christianity, however, their lives would be spared. However, not all the prisoners were executed, one of the Iroquois had Huron lineage, and was spared, this seems due to the fact that the French and Huron had an alliance. The Catholic Encyclopedia states that, force, violence, or fraud may not be employed to bring about the conversion of an unbeliever. Such means would be sinful (Vatican, 479). However, the Counter-Reformation was in full affect, and the use of torture, force, or fraud seemed a perfectly acceptable means of conversion as is exemplified in this letter. In paragraph seven, Jerome Lalemant claims that those take prisoners by the Iroqu ois are not treated this graciously. However, Jerome states that the Christians have the last laugh, since the infidels will spend eternity in either Purgatory or suffering in Hell. Furthermore, Jerome supports his believe by the brave actions of three Hurons who, a short time before the letter was written, were burned by the Agniee. Father Jerome claims that the three Hurons saved their souls, by uttering amid the flames, I am going to Heaven, which he claims they chanted with such ardor as to charm even their executioners. Furthermore, Jerome believes that their martyrdom served as an example to the executioners of how powerful Christianity is. It seems ironic that before the death of these three Hurons, prior to their death, were encouraged by Father Helene to meet their death with firmness in the possession of the Faith. This letter seems to be more of propaganda than a report. Infact, the mission reports, Relations Letters, were sent to the Propaganda, the Roman Congregation overseeing all missionary activity. It seems ironic the name of the Congregation, that received letters from around the world from their missionaries would be called Propaganda. Furthermore, the letter was published, and in the interest of spreading Catholic sentiments during the Counter-Reformation, however, for that reason the letters were reviewed in Paris and were edited. In conclusion, it seems that Father Jerome Lalemant seems to present ironic situations, most likely in order to please the Vicar General as well as the Propaganda Council. Some of the actions and relations seem embellished and exaggerated. Although the letter contains certain uncertainties, however, the letter does provide a case study of the relations between the European and native governments, relations between native tribes, attempt at pro-Catholic prop aganda, and the affects the Counter-Reformation had on religious policies towards the New World.

The Naysayers Make the Most Noise

The Naysayers Make the Most Noise A writer wrote me about how distraught he was at the negativity about becoming a writer. He professed to being an introvert, and he felt I would understand his concerns because I profess to being an introvert. So we chatted. He has made his way through life via his writing more so than his verbal repartee. Oh boy, I can really relate to that. Every success I ever had in my life somehow originated from the written word. He fought to find his way in this writing mayhem out there, to see how he can make a partial living from his writing. Â  However, what upset him was the deluge of negativity. = Most people dont edit well enough to sell. Â   = There are too many writers so dont expect to sell much. = The agents take advantage of you. = The publishers take advantage of you. = Editors dont understand writers. = Vanity presses rip you off. = Editors rip you off. = Contracts rip you off. I could go on for the entire newsletter with that list. All the racket on the internet warns writers to watch out, be careful, demons await you around every turn and in every click to a how-to website. Well, let me tell you something, my sweethearts trembling in the shadows . . . those that screw up usually make the most noise. The people who struggled with their book and made no sales, who were taken advantage of Like I tell people in my classes . . . do your homework before publishing. Dont listen to the screamers who were taken advantage of or made bad decisions. Usually they are still uninformed, still stinging from being duped, and only have revenge in their sights. Dont get sucked into the drama. Take your time writing, then take your time editing, then take your time publishing. Know your options and know them well. I speak to writers each and every day about slowing down and educating themselves. But I can only shake my head at the ones who then reply (often sharply): = I found this one publisher who sounds good and wants my material (yet the writer cannot tell me if they are traditional or indie). = I trust this. (Sorry, but you dont trust a publisher . . . you have a business relationship sealed in a negotiated contract and you are NOT friends.) = The publisher will edit this for me. They wont let bad stuff get published. (Then I hear its a vanity press.) = I cannot afford an editor, website, or time to promote; so Ill put it up on Amazon and see what happens. = Im writing this book now, and my plan is to have it published = Im not writing/promoting/blogging like everyone else, so the rules dont apply to me (two of those this week). The noise isnt always the place to run too. Sometimes its what you run from.

Fashion and consumer science Term Paper Example | Topics and Well Written Essays - 3250 words - 1

Fashion and consumer science - Term Paper Example This term paper talks about consumers around the world that reflect some distinct behavioural traits while going for purchasing luxury products. Luxury products are purchased by the consumers not only depending on the features and advantages obtained from the product but also tends to avail a large plethora of experiences attached to such. The people availing such luxury products also tend to relate their identity with the products purchased and also with the specific brands and companies from which such commodities are purchased. Consumers do not resort to logical decision making while making the relevant purchases but rather are made to satiate the growing desires of comfort and luxury. It also helps the consumers to create a different social image for them in the society. To satisfy consumerism related to fashion commodities different types of retail formats have grown around the world which help the consumers to sustain their lifestyles. The purchasing activities related to luxur y commodities are conducted by consumers both on the physical and on the virtual plane. On the physical front the consumers tend to frequent the stores from where the commodities can be availed. However the consumers in the modern periods are also found to avail such commodities through the online sphere or through shopping activities conducted by the help of mobiles. The evaluation of the benefits availed through the purchase of luxury commodities is done based on the level of reflection that the consumers gain with the products. Still the luxury commodities produced around the world have some considerable lifetime after which such products or services become redundant and their place is taken by other such products and services. With the increase in sophistication and growth of consumer desires the luxury goods and services need to be enhanced in an aspiring manner to help meet future needs (Okonkwo, 2007, p.63-64). Research Question The research paper in question

The Portray of African-American women in 1960s Research Paper

The Portray of African-American women in 1960s - Research Paper Example John F. Kennedy was elected president in 1961 and he became a president who was very much dedicated to the protection and establishment of civil rights for all Americans (Zeitz, 2006). Two years after he was elected, Martin Luther King, Jr. gave his ‘I Have a Dream’ speech, and in the process, inspired many African Americans and civil rights groups to firmly seek the equal protection of their rights, regardless of their skin color (Zeitz, 2006). When President Lyndon Johnson took over as president after Kennedy’s assassination, he also firmly pressed support for civil rights laws, and in 1964, the Civil Rights Act was signed by Johnson. This law made racial segregation in America legally actionable (Marwick, 1998). A year after the Civil Rights Act was signed, the National Voting Rights Act was also passed into law, and this law also ensured that discrimination in voting practices would become legally actionable (Marwick, 1998). Towards the end of the 1960s, Presi dent Richard Nixon would soon take over and the Vietnam War would also take center stage in American issues and politics. Nevertheless, the legal foundations for civil rights were laid out during the 1960s (Marwick, 1998). For African-Americans, it marked a time when they were finally able to gain full equal and legal status as their white counterparts. For African-American women in the 1960s, it also marked a period of transition. The Emancipation Proclamation during the 1860s was meant to free African-Americans from slavery, however, this did not necessarily grant the African-Americans equal rights under the law (Stack, 1974). They were still very much discriminated against by general society, and not allowed the same rights and privileges as the whites. The Jim Crow Laws of 1876 also passed segregation laws for the black communities, separating them from the white communities (Stack, 1974). These laws also indicated where the African-Americans were supposed to live. These practic es would however soon gain the ire of the African-Americans as gradually many of them, along with civil rights activists sought equal rights for all Americans regardless of race (Quintard, 2003). The decision of the Supreme Court in 1954 on the Brown v. Board of Education of Topeka, Kansas also started the ball rolling for the desegregation in schools. However, major strides towards racial desegregation on a wider scale were still not seen (Quintard, 2003). Anthropologist Carol Stack in her book ‘All Our Kin’ focused on what she refers to as Jackson Harbor in order to examine the discrimination practices against the African Americans (Stack, 1974). Stack (1974) discusses that in Jackson Harbor, in Mississippi, poverty and racial discrimination played a huge part in romantic inclinations and relations. For one, women usually viewed men in a stereotypical fashion – behaving bad, drinking, being violent, being involved in crimes, and the like (Stack, 1974). Women al so saw themselves as the more reliable individuals, and the fact that they had access to welfare made them more formidable individuals than their male counterparts. Stack (1974) discusses how within the community, the African-American women possessed equal rights in relation to African American men. However as far as the bigger world is concerned, the white-dominated American society through its racist and sexist practices had great control over the lives of African American women. In effect, these women had the power to make the decisions for their families and themselves,

House of Lords Reform Essay Example | Topics and Well Written Essays - 1250 words

House of Lords Reform - Essay Example 110). That same year the government took its first significant steps in reforming the House with the Constitutional Reform Act. This act mandated the Supreme Court of the United Kingdom to take over the existing role of the Law Lords, in addition to taking on a role in the Judicial Committee of the Privy Council. It also removed the powers of the Speaker of the House of Lords and Head of the Judiciary of England and Wales from the office of Lord Chancellor. This change has been the most contentious of those proposed. The number of elected representatives that should be allowed has been the subject of considerable debate. It was proposed that 120 members be elected by the public, 120 appointed by a statutory independent commission and the rest would be appointed by political parties in proportion to votes received by a party at the most recent general election. Despite the debate surrounding the number of members a larger issue is at stake. In the report put forward by Clarke, Cook, Tyler, Wright and Young (2005) they claim that it is not so much the number of elected members but rather the powers they will receive that is at issue (p. 8). They state, "Whilst there has been a great deal of support for the introduction of elected members, some in the political world have been concerned that this would make the second chamber more powerful, and therefore result in a challenge to the traditional primacy of the House of Commons" (p. 8). merits and dismerits: There is little doubt that the introduction of elected members to the House of Lords would allow for a greater degree of democratic representation than is seen today, particularly within the regions. Yet, it could cause an unfavorable change in the balance of power between the two houses if elected members do not take the spirit of the Salisbury Doctrine into consideration, something many doubt would happen. Roger and Walters (2004) state the Salisbury convention is perhaps more a code of behaviour for the Conservative Party when in opposition in the Lords than a convention of the House. Indeed it is a moot point whether, following the passage of the House of Lords Act 1999, the expulsion of the hereditary members and the ending of the overwhelming numerical advantage of the Conservative Party, the Salisbury convention as originally devised can have any continuing validity (p. 19)1. If the House of Commons and the Executive wish for there to be a check on the Ho use of Lord's powers of bill prevention they must look to making such limitations. 2. The reduction of the number of House members Currently the House of Lords has over 700 members and is one of the largest parliamentary chambers in the world. Although, since members are appointed for life and often reach an age where they cannot sit in on House meetings as often, attendance is considerably lower than the total number of

Muscarinic Acetylcholine Receptors In The Pig Urinary Bladder Biology Essay

Muscarinic Acetylcholine Receptors In The Pig Urinary Bladder Biology Essay Background and purpose. This investigation sought to identify the principal muscarinic receptor subtype associated with contraction of the pig bladder. Additionally, comparisons of muscarinic receptor expression in the pig bladder and caudate nucleus were conducted. Experimental approach. Contractility of isolated strips of pig bladder was assessed using isotonic tension recordings in an organ bath. Radioligand binding to particulate preparations from pig caudate nucleus and bladder detrusor was assessed using [3H]-quinuclidinylbenzilate. Key results. The results obtained from the contractile response experiment showed that the best antagonists for pig bladder contractions were methoctramine, pirnezepine and oxybutynin, this was according to the pEC50 data. These results led to the identification of the presence of M1 and M3 receptor subtypes in the bladder. Whereas M1 and M2 receptor subtypes were found to occur in the brain. Pirenzepine exhibited the smallest Rmax value, and was therefore the most successful antagonist. Whereas 4-DAMP had the largest Rmax value, identifying this as the worst antagonist. Conclusions and Implications. It is clear that M3 muscarinic receptors are found in the bladder, but are absent in the brain. This is made more certain as 4-DAMP showed fairly low affinity for muscarinic receptors in the bladder, but its affinity was higher than that recorded in the brain which is known to contain a low amount of M3 receptors. 4-DAMP also has the highest affinity recorded in the brain, due to binding at the M1 muscarinic receptor. Introduction There are five distinct types of muscarinic receptors (M1,M2,M3,M4,M5), all of which belong to the same family of G-protein-coupled receptors. M1 receptors are found mainly in the cortex and hippocampus of the brain, but also on the CNS and peripheral neurons. These receptors are excitatory, this excitation is produced by a decrease in potassium ions which causes membrane depolarization. M2 receptors exert inhibitory effects; they are present in the heart and so are of little importance in this experiment. M3 receptors reside in smooth muscle. These receptors are excitatory and produce vasodilatation and bronchodilatation, via an increase in intracellular calcium levels. As this experiment includes analysis on the effects of muscarinic antagonists on muscarinic receptors in the brain and bladder, it is mainly the M1 and M3 receptors which are being concentrated on. The aim of the experiment was to add a range of antagonists pig bladder tissue, and then recording the effect each had on the tissues contraction. The five antagonists used in the experiment were atropine, pirenzepine, methoctramine, 4-DAMP and oxybutynin. Each of the antagonists used are able to bind to muscarinic receptors, but they bind to different subtypes as they have differing affinities. Atropine is a non-selective antagonist, which acts via competitive inhibition of muscarinic acetylcholine receptors. It is a naturally occurring alkaloid which can be found in solanaceous plants, for example the deadly nightshade (Atropa belladonna). Atropine causes anti-cholinergic effects such as mydriasis, salivary inhibition, tachycardia, inhibition of GI motility and smooth muscle relaxation. It can be used clinically to treat anticholinesterase poisoning, bradycardia and GI hypermotility. Pirenzepine is a muscarinic receptor antagonist, and is slightly selective for the M1 sub-type. It is used clinically for the treatment of peptic ulcers, whereby it inhibits gastric acid secretion. Methoctramine is a slightly M2 selective antagonist. It has also been found to show selectivity for cardiac M2 muscarinic receptors, but to have low affinity for both vascular M2 and ganglionic M1 receptors. 4-DAMP is a slightly M3 selective antagonist, although it has only low affinity. There is no clinical use for 4-DAMP, it is mainly used in experiments for the analysis of muscarinic receptors. Oxybutynin is a non-selective muscarinic antagonist. It is used clinically to decrease muscle spasms of the bladder in patients suffering from frequent urination or urge incontinence. During the contractile experiment these antagonists will be used to determine which of the muscarinic receptors are present in the bladder, and which occur in the greatest amount. The same antagonists will then be used in the radioligand experiment, to compare each of their effects on brain tissue. Once both experiments are performed, the results can be used to compare the presence of muscarinic effects in the bladder and brain tissue. Materials and Methods Contractile response studies Strips of urinary detrusor were stored overnight at 4  °C in Krebs Ringer solution [composition (mM): NaCl (118); KCl (4.9), MgCl2 (1.2); KH2PO4 (1.2); D-glucose (12); NaHCO3 (25); CaCl2 (1.3); gassed with O2:CO2 (95:5)], as previously described (Lot and Wilson, 1994). On the morning of the experiment, tissue was removed from the refrigerator and allowed to equilibrate to room temperature. Thereafter, strips were mounted in an organ bath at 37  °C in Krebs Ringer solution. Contractility was monitored using isotonic transducers connected to CED 1502 amplifiers and recorded on a personal computer running Spike 2 software (CED, Cambs, UK). A steady baseline was then achieved for 20 minutes before 1ml 3M KCl was added to 50ml of Krebs solution (in water bath), to achieve a final concentration of 60mM. The tissue was then washed out three times once a maximal response was recorded, and this was then left for a further 20 minutes until a steady baseline was achieved once again. 10 dilutions containing varying concentrations of carbachol were then prepared in LP4 tubes, using 3-fold dilutions. A cumulative-concentration curve was created by adding the preparation containing the lowest concentration of carbachol to the organ bath first. After waiting for 7 minutes, the next preparation with a higher concentration was added. This process was repeated without washing out the tissue, until there was no further increase in tissue tone recorded. Once this part of the experiment was completed, the tissue was washed out 3 times with warm Krebs solution. This was followed by the addition of the putative antagonist and the tissue was left for 60 minutes. After achieving a steady baseline, a cumulative-concentration curve was created by carrying out the same process with increasing concentrations of carbachol as before; but this time in the presence of the putative antagonist. The results were printed off once the process was completed. Radioligand binding studies Radioligand binding to total particulate preparations from the pig was conducted essentially as previously described (Alexander et al., 1994). Briefly, tissue was homogenised in 10-30 volumes of 0.1 M phosphate buffer (pH 7.5) using an Ultra-Turrax homogeniser. After centrifugation at 30 000 g for 15 minutes at 4 °C, the supernatant layer was discarded. This homogenisation/centrifugation cycle was repeated twice more and the resulting pellet was re-suspended in 10 volumes. After storage at -20  °C, thawed tissue was incubated in a total volume of 500  µL 0.1 M phosphate buffer (pH 7.5), containing 0.25 nM [3H]-QNB for 30 minutes at 37  °C. Rapid filtration with repeated washing allowed isolation of bound radioligand, which was then estimated using liquid scintillation counting. A dilution curve was prepared using 10-fold dilutions once the drug was provided, this contained the highest concentration. 32 LP4 tubes were labelled 1-32 and these were placed in test tube racks. 50  µl aliquots of different concentrations of drug were then added to tubes 5-28, with each being made up to 500  µl by adding 450  µl of buffer. 50  µl of buffer was added to tubes 1-4, these acted as a control whilst atropine was added to the remained tubes 29-32. 400  µl of the radioligand was added to each of the tubes, with 50  µl of particulate preparation being added to the tubes in groups of 10 at 12 minute intervals. Once this process was completed, the tubes were incubated in a water bath at 37 °C for 30 minutes. The Whatman GF/B filters were placed in the 10-place manifold and were wet using the buffer solution. Ten of the tubes were then removed from the water bath, and 3ml of ice-cold buffer was added to each of them. They were filtered immediately after this process. Once two additions of 3ml of ice-cold buffer had taken place on each filter paper, they were washed. This was repeated for each of the LP4 tubes, once incubation in the water bath was halted on their removal. The filter papers were then placed into labelled scintillation vials, they were then analysed. Data analysis and statistical procedures There are equations which can be used to analyse the data collected in the experiment, once the information has been put into a concentration curve graph. The first equation used is the Gaddum equation: pKi = log (CR 1) log [Ant] In order to make use of this equation it is neccessary to work out the EC50, which is the effective concentration of drug required to give 50% of the maximum response. This EC50 value can be obtained from the concentration curve, as it is at 50% of the maximum response on the graph. The results collected from the graphs were Molar, these can be converted to  µM by multiplying the values by 106. These values can now be used to produce a concentration ratio, indicating the EC50 response with and without the presence of the antagonist. Graph 1 shows bladder tissue contractile responses to histamine in the presence of different concentrations of promethazine. The EC50 values recorded for histamine and promethazine were -6.5 and -5 respectively. By converting these Molar values to  µM by using the technique stated above, histamine 0.316  µM and promethazine 3.16  µM can be inputted into the Gaddum equation. The pKi value which is calculated in this equation is an indication of potency of the antagonist used, and a high pKi indicates a high affinity for the receptor. The pKi in this case was -8.5. As the radioligand was being carried out, calculations were made in order to work out the Kd and Bmax. The equation used in the radioligand binding experiment was the Cheng-Prusoff equation: IC50/Ki = 1 + [A]/Kd To work out the pKi, the same process as the contractile response experiment is used. Then the pIC50, the concentration of the antagonist which displaces 50% of the ligand, can be calculated. It is then necessary to work out the IC50 value to be used in the Cheng-Prusoff equation, this is achieved by -log of the pIC50 value. Finally, -log of the Ki obtained from the equation gives a pKi value of 8.2. Drugs, chemicals, reagents and other materials Porcine material (from pigs of the modern Hybrid white strain, either sex, approximately 50-70 kg) was obtained from an abattoir and transported rapidly to the laboratory on ice. [3H]-QNB (specific activity 1591 GBq mmole-1) was obtained from Amersham Pharmacia Biotech (Herts, UK), while muscarinic receptor ligands were all obtained from Sigma (Dorset, UK). All drug and molecular target nomenclature conforms to the British Journal of Pharmacologys Guide to Receptors and Channels (Alexander et al., 2008). Results Table 1. Contractile response results: Drug pEC50 Rmax Concentration Ratio pKi Atropine 4.5 131 20.9 9.1 Pirenzepine 4.3 109 42.6 7.4 Methoctramine 4.3 50.2 7.1 4-DAMP 4.6 139 37.9 9.2 Oxybutynin 4.3 210.5 8.1 Water 4.7 116 5.0 Table 1 shows the results obtained from the contractile response experiment, whereby the pig bladder tissue was exposed to five antagonists and the contractility of the tissue was measured. Table 2. Radioligand binding results: Brain Bladder Drug pKi SEM pKi SEM Atropine 9.8 0.1 9.8 0.1 Pirenzepine 7.7 0.2 8.0 0.6 Methoctramine 8.0 0.0 7.7 0.1 4-DAMP 9.2 0.0 8.4 0.1 Oxybutynin 7.4 0.0 7.8 0.0 Carbachol 4.8 0.1 4.3 0.0 Table 2 shows the results obtained from the radioligand experiment, which identified the different muscarinic receptors found in the brain and bladder tissue. Discussion and conclusions The conclusions that can be made from the results are that the main types of muscarinic receptor involved in the contraction of the bladder are the M1 and M3 receptor. Whereas, M1 and M2 muscarinic receptor subtypes occur in the brain. Therefore, an ideal drug for therapeutic treatment of urge incontinence and bladder dysfunction would be M3 selective. This would not have any adverse effects in the brain, as M3 receptors are not present in this part of the body. Bladder contractions occur due to activation of muscarinic receptors leading to an increase in intracellular calcium, which causes contraction of the smooth muscle. The results collected in the contractile response experiment were due to antagonism of M1 and M3 receptor subtypes. 4-DAMP recorded a pKi value of 9.2, a value which corresponded with the M3 subtype and was the highest of all the antagonists. This antagonist is M3 selective but also has affinity for the M1 muscarinic receptor; this may have caused its high pKi value to be due to binding at this muscarinic receptor subtype. Atropine recorded the second highest pKi, 9.1 .This was to be expected as it is a non-selective antagonist, with high affinity for each of the muscarinic receptor subtypes able to cause contraction of the bladder tissue. Oxybutynin recorded the third highest pKi value, 8.1. Oxybutynin has a slightly higher affinity for the M3 muscarinic receptor, therefore the pKi value is due to binding at this receptor subtype. Pirenzepine, being an M1 selective antagonist, would be expected to have a similarly high pKi to 4-DAMP. This was not the case as pirenzepine only recorded a pKi of 7.4, a value expected to be obtained from M3 selective antagonists. Methoctramine recorded a pKi value of 7.1, the lowest of all the antagonists. Although it is an M2 selective antagonist, the pKi value leads to the conclusion that contractile response is due to the presence of M1 or M3 receptors. The results obtained in the radioligand experiment revealed that mostly M1 and M2 muscarinic receptors occur in the brain. Methoctramine has low affinity at the M1 receptor, even so, the results recorded in the experiment showed the antagonist to have high affinity. The pKi range of the M2 receptor subtype for methoctramine is 7.8-8.3. Therefore, the recorded pKi value of 8.0 suggests the presence of M2 receptor subtypes in the brain. The pKi of 8.0 is quite far from the pKi range of methoctramine for the M3 receptor subtype, leading to the conclusion that there are a small number of M3 receptors in the brain. Atropine, perenzepine, 4-DAMP and oxybutynin antagonists are able to act at the M1 muscarinic receptor and each of these antagonists possess similar affinities for the receptor. Atropine (pKi 9.8) and oxybutynin (pKi 7.4) are both non-selective antagonists, so as in the contractile response will have fairly high affinities for any of the muscarinic receptor subtypes present in the brain. Perenzepine recorded a pKi value of 7.7; this failed to fall into any of the pKi ranges expected for the muscarinic receptors. The value was closest to the M1 subtype range (7.8-8.5). The SEM recorded was the highest of all the antagonists (0.2) concluding that some of the results may have been anomalous, with most of the pKi values falling within the M1 range. The Pki range of pirenzepine for the M3 receptor subtype is 6.7-7.1. The pKi recorded, much like that of methoctramine, was quite far from the M3 range. 4-DAMP recorded a high pKi of 9.2. This pKi value fell into the ranges for both the M1 and M3 muscarinic receptors, showing high affinity of the antagonist for both subtypes. In this experiment the pKi value recorded was with respect to the M1 receptor, not the M3 subtype. The non-selective muscarinic antagonist oxybutynin is the principle drug used to treat urge incontinence. This antagonistic drug possesses anticholinergic and antispasmolytic properties, which together act on the bladder to inhibit micturition. However, there are significant adverse effects associated with this choice of therapeutic treatment; such as dry mouth, constipation and blurred vision. These side effects highlight the non-selectivity of oxybutynin as each occurs due to antagonism at the M1 receptor. The radioligand binding experimental results show that oxybutynin has a pKi of 7.8 in the bladder, which is only slightly higher than the pKi of 7.4 recorded in the brain. These pKi values indicate that oxybutynin is slightly more selective towards the M3 receptor subtype present in the bladder. However, it is evident that the antagonist also has significant affinity towards the M1 and M2 receptor subtypes which are present in the brain. There were a few limitations encountered in both parts of the experiment. The contractile response experiment was carried out for a fairly short amount of time, more reliable results could be obtained by increasing the amount of time that the experiment is undertaken. As not all of the tissues used in the experiment were of the same source or size, the results obtained were inconsistent the responses recorded were of varying degrees. By ensuring every piece of tissue is the same size, more accurate and reliable could be obtained. Human error when collecting and interpreting the data in the experiment could have caused considerable variations in the results recorded. During the radioligand binding experiment complications arose due to contamination, with various external factors such as temperature and buffer strength affecting the results.

The Brother Rice High School Community :: Christianity Education Essays

The Brother Rice High School Community High School is every Junior High students dream. It is a time in a student’s life where he/she receives a large amount of freedom as well as responsibility. Mom no longer accompanies the teenagers at the movies and one can even drive himself/herself there. Academics are important also because these grades determine if you are college bound material. But, are freedom and academics the only parts of a solid High School career? I myself believe that there is more to High School then freedom and academics. High School is also a time when young adults are entering into society as individuals. They are on their way to adulthood and their education during this time should stretch further than just an academic education. I attended a private high school known as "Brother Rice High School", where I received more than just an academic experience. When some people hear the word "Private" school they think of words such as: "Stuck up," "Rich," or "Snobby," but these are not accurate po rtrayals. One must look inside the doors of the school before making such negative connotations and if you did you would realize that this is not the case. Brother Rice High School is an academic institution that teaches young men academic fundamentals as well as Christian morals and social values. The Christian Brothers of Ireland, followers of Edmund Ignatius Rice, founded the school in 1960. Edmund Rice was bom in 1762. He was educated first at home, then in a 'hedge school', and finally in Kilkenny, Ireland. Mr. Rice married, and became a prosperous merchant and a leader of Catholic activities in the City of Waterford. After the death of Edmund's wife, he had intentions of entering a monastery on the continent, but the Bishop of Waterford encouraged him to stay in Ireland and begin a school for poor boys. The new school greatly effected the youth of Waterford that Edmund soon had requests to open schools in other cities. Pope Pius VII gave papal approval to the Congregation in 1820. Edmund took the name of Brother Ignatius and in 1822 Brother Edmund Ignatius Rice was elected the first Superior General of the new congregation. Brother Edmund Ignatius Rice died on August 29, 1844, at Mount Sion, Waterford. In 1997 Brother Edmund Ignatius Rice was declared Blessed by Pope John Paul II.

Fringe Benefits

Fringe Benefit – meaning: †¢ Any privilege, service, facility or amenity, directly or indirectly provided to employee by an employer †¢ Any reimbursement for any purpose . †¢ Contribution to approved superannuation fund The term Fringe benefits refer to various extra benefits provided to the employees, in addition to the compensation paid in the form of wage or salary. These benefits can be defined as any wage cost not directly connected with the employees productive effort, performance, service or sacrifice.Different terms are used to denote fringe benefits. They are welfare measures, social charges, social security measures, supplements, sub-wages, employee benefits etc. In addition workers commonly receive such benefits as holiday with pay, low cost meals, low-rent housing etc. Such additions to the wage proper are sometimes referred to as fringe benefits. Benefits that have no relation to employment or wages should not be regarded as fringe benefits even tho ugh they may constitute a significant part of the workers total income.Thus, fringe benefits are those monetary and non-monetary benefits given to the employees during and post employment period which are connected with employment but not to the employees contributions to the organization. Coverage: Fringe benefits covers bonus, social security measures, retirement benefits like provident fund, gratuity, pension, workmen’s compensation, housing, medical, canteen, co-operative credit, consumer stores, educational facilities, recreational facilities, financial advice and so on. OBJECTIVES OF FRINGE BENEFITS: The important objectives of fringe benefits are: 1.To create and improve sound industrial relations 2. To boost up employee morale. 3. To motivate the employees by identifying and satisfying their unsatisfied needs. 4. To provide qualitative work environment and work life. 5. To provide security to the employees against social risks like old age benefits and maternity benef its. 6. To protect the health of the employees and to provide safety to the employees against accidents. 7. To promote employees welfare by providing welfare measures like recreation facilities. 8. To create a sense of belongingness among employees and to retain them.Hence, fringe benefits are called golden hand-cuffs. 9. To meet requirements of various legislations relating to fringe benefits. NEED FOR EXTENDING FRINGE BENEFITS Most organisation have been extending the fringe to their employees, year after year, for the following reasons i) Rising prices and cost of living has brought about incessant demand for provision of extra benefit to the employees. (ii) Employers too have found that fringe benefits present attractive areas of negotiation when large wage and salary increases are not feasible. iii) As organizations have developed ore elaborate fringe benefits programs for their employees, greater pressure has been placed upon competing organizations to match these benefits in order to attract and keep employees. (iv)Recognition that fringe benefits are non-taxable rewards has been major stimulus to their expansion. v) The growing volume of labor legislation, particularly social security legislation, made it imperative for employers to share equally with their employees the cost of old age, survivor and disability benefits. vi) The growth and strength of trade unions has substantially influenced the growth of company benefits and services. (vii) The management has increasingly realized its responsibility towards its employees and has come to the conclusion that the benefits of increase in productivity resulting from increasing industrialization should go, at least partly, to the employees who are responsible for it, so that they may be protected against the insecurity arising from unemployment, sickness, injury and old age. Company benefits-and-services programs are among some of the mechanisms which managers use to supply this security.TYPES OF FRINGE BE NEFITS: Organizations provide a variety of fringe benefits. The fringe benefits are classified under four heads as given here under: [pic] 1. For Employment Security : Benefits under this head include unemployment, insurance, technological adjustment pay, leave travel pay, overtime pay, level for negotiation, leave for maternity, leave for grievances, holidays, cost of living bonus, call-back pay, lay-off, retiring rooms, jobs to the sons/daughters of the employees and the like. 2. For Health Protection:Benefits under this head include accident insurance, disability insurance, health insurance, hospitalization, life insurance, medical care, sick benefits, sick leave, etc. 3. For Old Age and Retirement: Benefits under this category include: deferred income plans, pension, gratuity, provident fund, old age assistance, old age counseling , medical benefits for retired employees, traveling concession to retired employees, jobs to sons/daughters of the deceased employee and the like. 4. For Personnel Identification, Participation and Stimulation: This category overs the following benefits: anniversary awards, attendance bonus, canteen, cooperative credit societies, educational facilities, beauty parlor services, housing, income tax aid, counseling, quality bonus, recreational programs, stress counseling, safety measures etc. CLASSIFICATION OF FRINGE BENEFITS 1. PAYEMENT FOR TIME NOT WORKED:-Benefits under this category include sick leave with pay, vacation pay, paid rest and relief time, paid lunch periods, grievance time, bargaining time, travel time etc. 2.EXTRA TIME FOR TIME WORKED:-This category covers benefits such as premium pay, incentive bonus, shift premium, old age insurance, profit sharing, unemployment compensation, deewali or pooja bonus, food cost subsidy, housing subsidy, recreation etc. 3. EMPLOYEE SECURITY:-Provided with the benefits of confirmation of the employee on the job creates a sense of job security. Further, a minimum and continuous wage o r salary gives a sense of security to life. 4. SAFETY AND HEALTH:-In India, the Factories Act, 1948, stipulated certain requirements regarding working conditions with a view to providing a safe working environment.FRINGE BENEFITS IN A MANUFACTURING FIRM To study the fringe benefits provided to employees particularly in a manufacturing concern , lets look at some of the major manufacturing companies. These are: i) Larsen and Toubro iii)Nokia ii)Mahindra and Mahindra iv)Tata Motors LARSEN AND TOUBRO: The governing theme in this organisation is the well being of employees. The salary and benefits offered are on par with the best available in Construction Industry.A few important perquisites & welfare schemes are highlighted below: Special Facilities for Site employees are provided. These special facilities include: ? Subsidized accommodation, ? Part furnishing of accommodation provided ? Free transport facilities for work. ? Special Medical Insurance Scheme – This scheme is in a ddition to other medical benefits available to employees. Employees have the option of covering their parents, aged upto 85 years under this scheme. ? Retirement Benefits – All staff members are covered under Provident Fund and Gratuity Scheme. L&T Institute of Technology, Mumbai is an exclusive facility for L&T employees' children. -The Institute conducts four-year industry-integrated diploma courses in Mechanical Engineering and Electronics Engineering. On successful course completion, students are awarded diplomas by the Directorate of Technical Education, Maharashtra to which LTIT is affiliated. Prize Money for Academic Achievement: To acknowledge and motivate meritorious wards of employees, the Welfare Department of L;T presents cash awards to students who have scored high percentage marks. There are several additional benefits at Managerial Levels.Several attractive benefits are available including ? Provision of company car, ? Loans for furniture, housing ? Childrenâ⠂¬â„¢ higher education ? Purchase of Personal Computer, ? Membership of Superannuation scheme ? Reimbursement of expenses on club membership MAHINDRA AND MAHINDRA: COMPENSATION RULES AND DESIGN GUIDELINES Monthly Components Guidelines ? Basic Minimum Basic figure for skilled, semi skilled and un skilled employees is a minimum of Rs. 2650, 2950 and 3250/-. However on the safer side, Basic figure less is not less than Rs. 3500/- p. m. Income Tax Benefit: NIL House Rent Allowance (HRA) Maximum 50% basic (Metro cities) 40% basic (non metro cities).Income Tax Benefit: Excess of Actual rent paid over 10% of Basic salary OR Maximum HRA allowed (50% or 60% of basic) OR Actual Rent Paid – whichever is lower is Exempt from Tax. ? Transport Allowance Conveyance allowance meant for transportation between office and residence only. Income Tax Benefit: Exempt maximum up to Rs. 800/- per month. No proof required. ? Children’s education allowance Income Tax Benefit: Rs. 100 per child subject to max 2 children. Hence maximum Rs. 200/- is exempt Special Allowance Balancing figure – after choosing all the above components with respect to their maximum limits absorbed, remaining amount can be named as Special Allowance. It is fully taxable. ? Medical Reimbursements Pay against medical bills Income Tax Benefit: Maximum Rs. 1250/- p. m. (Rs. 15000 p. a. ) is exempt only if Original Bills are provided ? Food Coupons Non cash component, exempt up to Rs. 1000/- p. m. ? Provident Fund (Retrials) Employer’s contribution (this is given to RPFC directly. However employee’s contribution is deducted from his Monthly salary above and sent to RPFC.Hence total deduction works out to be 12+12 = 24% of Basic. Income Tax Benefit: Employee’s contribution of 12% is eligible for Deduction from Taxable income. It can be treated as exempt investment. ? Gratuity(Retirals) It is an annual component. 15 days monthly basic per year. ? Leave Travel Allowance / Conc ession (Annual) Journey within India primarily by Rail – 2nd A/c class for employee and his immediate family (spouse, children, parents, siblings). ? Gift Vouchers Non cash component, these coupon companies like Sodexho Pass provide attractive Gift Vouchers, which is given on Diwali Festival Occasion.For junior employees amount can be lower, for seniors, amount can be higher up to Rs. 5000 or so. PERQUISITES For Senior Management Employees only ? Rent Free Accommodation Income Tax effect :Taxable perquisite – Value of rent free accommodation is considered to be taxable for the period of house occupied is either of the following: 10% of Salary (for metro cities) or (7. 5% for non metro cities) + Excess of Fair Rent Value (market rent) over 60% of salary (i. e. Market Rent – 60% of salary) = Total taxable value of rent free accommodation ? Car (For personal) Owned by the EmployerIncome Tax effect: Taxable Value includes the following – Actual Running ; Main tenance expenditure incurred by the employer + Driver’s Salary + Depreciation – any amount charged by employer to employee for personal use of the car. ? Employee Stock Option Plan – Employee exercises the option plan by buying out the shares during the exercise period however tax liability occurs only when an employee sells the shares on the value of sale made under the Capital Gains head of income. OTHER BENEFITS ? Personal Accident Insurance Scheme (For employee only) Medical Insurance Scheme (For employee ; dependents which can be spouse,first two children, parents or in-laws (either of them) etc. ? Performance linked insurance plan – The Performance Linked Incentive Plan is based on employee’s Performance Ratings during the Annual Performance Appraisal Plan in the month of March / April each year. Each employee would be eligible for a performance based incentive plan based on following guidelines. Maximum Potential Incentives under PLIP will b e 30% of Total Monthly Salary. OR up to Rs. 75000/- p. a. TATA MOTORS i) Gratuity – The Company has an obligation towards gratuity, a defined benefit retirement plan covering eligible employees. The plan provides for a lump sum payment to vested employees at retirement, death while in employment or on termination of employment of an amount equivalent to 15 to 30 days salary payable for each completed year of service. Vesting occurs upon completion of five years of service. The Company makes annual contributions to gratuity fund established as trust. The Company accounts for the liability for gratuity benefits payable in future based on an independent actuarial valuation. ii) Superannuation – The Company has two superannuation plans, a defined benefit plan and a defined contribution plan. Employees who are members of the defined benefit superannuation plan are entitled to benefits depending on the years of service and salary drawn. The monthly pension benefits after ret irement range from 0. 75% to 2% of the annual basic salary for each year of service. The Company accounts for the liability for superannuation benefits payable in future under the plan based on an independent actuarial valuation.With effect from April 1, 2003, this plan was amended and benefits earned by covered employees have been protected as at March 31, 2003. Employees covered by this plan are prospectively entitled to benefits computed on a basis that ensures that the annual cost of providing the pension benefits would not exceed 15% of salary. The Company maintains a separate irrevocable trust for employees covered and entitled to benefits. The Company contributes up to 15% of the eligible employees’ salary to the trust every year. The Company recognizes such contributions as an expense when incurred.The Company has no further obligation beyond this contribution. (iii) Bhavishya Kalyan Yojana (BKY): BKY is an unfunded defined benefit plan. The benefits of the plan accru e to an eligible employee at the time of death or permanent disablement, while in service, either as a result of an injury or as certified by the Company’s Medical Board. The monthly payment to dependents of the deceased / disabled employee under the plan equals 50% of the salary drawn at the time of death or accident or a specified amount, whichever is higher. The Company accounts for the liability for BKY benefits ayable in future based on an independent actuarial valuation. (iv) Post-retirement Medicare Scheme – Under this scheme, employees get medical benefits subject to certain limits of amount, periods after retirement and types of benefits, depending on their grade and location at the time of retirement. Employees separated from the Company as part of Early Separation Scheme, on medical grounds or due to permanent disablement are also covered under the scheme. The liability for post-retirement medical scheme is based on an independent actuarial valuation. v) Pro vident Fund – The eligible employees of the Company are entitled to receive benefits under the provident fund, a defined contribution plan, in which both employees and the Company make monthly contributions at a specified percentage of the covered employees’ salary (currently 12% of employees’ salary). The contributions as specified under the law are paid to the provident fund and pension fund set up as irrevocable trust by the Company or to respective Regional Provident Fund Commissioner and the Central Provident Fund under the State Pension scheme.The Company is generally liable for annual contributions and any shortfall in the fund assets based on the government specified minimum rates of return or pension and recognises such contributions and shortfall, if any, as an expense in the year incurred. (vi) Compensated absences – The Company provides for the encashment of leave or leave with pay subject to certain rules. The employees are entitled to accumu late leave subject to certain limits, for future encashment. The liability is provided based on the number of days of unutilised leave at each balance sheet date on the basis of an independent actuarial valuation.Some other benefits advanced to the permanent employees are: ? Allowances like Transport allowance, Education allowance, Sanitation allowance, ? Leave and travel allowance etc. ? Annual Performance linked Payment ? Free Medical facility for family ? Company loans ; advances NOKIA Nokia is the world leader in mobility, driving the transformation and growth of the converging internet and communication industry. Nokia started its operations in India in 1995 and since then has played a pioneering role in the growth of cellular technology in India.Today it is the leading brand in the mobile devices market in India with one of the largest distribution networks. COMPENSATION ; BENEFITS †¢ Nokia’s Total Compensation Package is tailored for each country. †¢ It typic ally consists of elements such as annual base salary, incentives, bonuses, possible stock options or performance shares, flexible Work-Life balance solutions, and other local benefits. †¢ Nokia rewards employees for good performance, competence development, and for overall company success. This creates a positive and encouraging environment with opportunities for employees to optimize their potential and be rewarded fairly. †¢ Higher performance and contribution leads to higher rewards. The Nokia global market competitive rewards structure addresses the need for flexibility, personalization, empowerment and commitment. The basic salary is set to meet market conditions, the demands of the job and individual competence and performance. The variable part may consist of incentives or bonuses and other compensation, such as overtime pay and call-out pay.Nokia provides compensation on competitive basis it provides employees with market competitive rewards through a flexible glob al structure. The Compensation package consists the following ? Basic pay, equity bonuses and incentives ? Health and welfare benefits ? Vacation and time off The compensation also includes various benefits: ? Insurance (healthcare and life) ? Transportation (free buses) ? gifts on special occasions (e. g. birthday, marriage) ? Relocation support (need based) ? Work related mobile phone ? Education assistance ? Creche support ? Bonus SystemShort-term incentive programs such as individual, team, project/program incentives and the Nokia Connecting People Bonus allow Nokia to offer immediate rewards for employee and team achievements. Eligibility for an incentive, bonus or stock option plans is defined by the content and nature of each individual's job. Local Benefits – Additional local rewards and benefits are also developed to complement the global programs and to ensure that the local market conditions are met. Annual Reviews -Nokia has implemented a global process, where the change in the pay level for each employee is based on the results of the annual performance review.Health -Nokia's Work-Life balance solutions provide health benefits and local retirement benefits are tailored to individual needs according to factors such as tenure, contribution, performance, roles and responsibilities. Nokia offers services, programs and guidelines to support employees? possibilities to maintain work-life balance according to their changing needs and life situations. Typically they include teleworking, mobile working, flexible working hours, sabbaticals, study leaves, health care services as well as recreational activities and other activity clubs.Flexible Working -Depending on the situation and needs, flexible working solutions can provide alternative modes of working such as teleworking at home or at other locations (e. g. working at remote sites). Nokia provide employees with innovative solutions aiming at having positive effects on the overall quality of life, job satisfaction and job performance. Flexi Time – Depending on the local market conditions, employees may take advantage of flexi time including flexible working hours and part-time working. Time Off- Nokia? s flexible working solutions include unpaid time off and sabbaticals.These solutions support Nokia? s philosophy of Employee Personal Growth and Self-management and enable employees to take extended leave from work. Health-care Services – Nokia aims to maintain and improve the working environment and well-being of its employees by offering medical check-ups, counselling and insurance programs to the employees. Volunteering – Nokia's global volunteer program Nokia Helping Hands gives employees a chance to contribute their time and effort to worthy causes in their communities. Nokia employees can use 1-2 working days per year for Nokia Helping Hands volunteering.Other Services – Sporting, social and cultural activities and workplace relationships are promoted within the company. These well-being services can also include laundry service, cafeteria, take-away food, day care and on-site concierge services etc. CONCLUSION Each company is pioneer in their own way of producing their products and equally compensating the employees. TATA Motors, L&T and most companies have evolved from the traditional fixed pay and more and more variable pay is introduced in every company. Nowadays we find that the variable component is quite large as compared to the fixed one.There are huge advantages due to a variable pay and fringe benefits which are as follows: ? Employee accountability ? Motivation to perform more ? Performance leading to rewards and recognition ? High self motivation to perform However, critics have argued that such a pay structure would always put huge loads of pressure on the employees and hence an employee is looked merely as a machine with no emotions. Some of the disadvantages may be as follows ? Increased stress levels due to heavy expectations ? Performance anxiety ? Employee worn-outThus the three manufacturing companies are equally good in compensating the employees. It should be noted that by giving only monetary benefits would not suffice the needs of the employees as not everyone is motivated only by money. Nokia has this ideology of overall growth of an individual which is the best way to compensate an employee. Thus the company should look after the overall growth of the individual and align his career aims with the goals of the company. [pic] ———————– Personnel Identification, Participation and Stimulation Old Age and Retirement Health Protection Employment Security Fringe Benefits Fringe Benefit – meaning: †¢ Any privilege, service, facility or amenity, directly or indirectly provided to employee by an employer †¢ Any reimbursement for any purpose . †¢ Contribution to approved superannuation fund The term Fringe benefits refer to various extra benefits provided to the employees, in addition to the compensation paid in the form of wage or salary. These benefits can be defined as any wage cost not directly connected with the employees productive effort, performance, service or sacrifice.Different terms are used to denote fringe benefits. They are welfare measures, social charges, social security measures, supplements, sub-wages, employee benefits etc. In addition workers commonly receive such benefits as holiday with pay, low cost meals, low-rent housing etc. Such additions to the wage proper are sometimes referred to as fringe benefits. Benefits that have no relation to employment or wages should not be regarded as fringe benefits even tho ugh they may constitute a significant part of the workers total income.Thus, fringe benefits are those monetary and non-monetary benefits given to the employees during and post employment period which are connected with employment but not to the employees contributions to the organization. Coverage: Fringe benefits covers bonus, social security measures, retirement benefits like provident fund, gratuity, pension, workmen’s compensation, housing, medical, canteen, co-operative credit, consumer stores, educational facilities, recreational facilities, financial advice and so on. OBJECTIVES OF FRINGE BENEFITS: The important objectives of fringe benefits are: 1.To create and improve sound industrial relations 2. To boost up employee morale. 3. To motivate the employees by identifying and satisfying their unsatisfied needs. 4. To provide qualitative work environment and work life. 5. To provide security to the employees against social risks like old age benefits and maternity benef its. 6. To protect the health of the employees and to provide safety to the employees against accidents. 7. To promote employees welfare by providing welfare measures like recreation facilities. 8. To create a sense of belongingness among employees and to retain them.Hence, fringe benefits are called golden hand-cuffs. 9. To meet requirements of various legislations relating to fringe benefits. NEED FOR EXTENDING FRINGE BENEFITS Most organisation have been extending the fringe to their employees, year after year, for the following reasons i) Rising prices and cost of living has brought about incessant demand for provision of extra benefit to the employees. (ii) Employers too have found that fringe benefits present attractive areas of negotiation when large wage and salary increases are not feasible. iii) As organizations have developed ore elaborate fringe benefits programs for their employees, greater pressure has been placed upon competing organizations to match these benefits in order to attract and keep employees. (iv)Recognition that fringe benefits are non-taxable rewards has been major stimulus to their expansion. v) The growing volume of labor legislation, particularly social security legislation, made it imperative for employers to share equally with their employees the cost of old age, survivor and disability benefits. vi) The growth and strength of trade unions has substantially influenced the growth of company benefits and services. (vii) The management has increasingly realized its responsibility towards its employees and has come to the conclusion that the benefits of increase in productivity resulting from increasing industrialization should go, at least partly, to the employees who are responsible for it, so that they may be protected against the insecurity arising from unemployment, sickness, injury and old age. Company benefits-and-services programs are among some of the mechanisms which managers use to supply this security.TYPES OF FRINGE BE NEFITS: Organizations provide a variety of fringe benefits. The fringe benefits are classified under four heads as given here under: [pic] 1. For Employment Security : Benefits under this head include unemployment, insurance, technological adjustment pay, leave travel pay, overtime pay, level for negotiation, leave for maternity, leave for grievances, holidays, cost of living bonus, call-back pay, lay-off, retiring rooms, jobs to the sons/daughters of the employees and the like. 2. For Health Protection:Benefits under this head include accident insurance, disability insurance, health insurance, hospitalization, life insurance, medical care, sick benefits, sick leave, etc. 3. For Old Age and Retirement: Benefits under this category include: deferred income plans, pension, gratuity, provident fund, old age assistance, old age counseling , medical benefits for retired employees, traveling concession to retired employees, jobs to sons/daughters of the deceased employee and the like. 4. For Personnel Identification, Participation and Stimulation: This category overs the following benefits: anniversary awards, attendance bonus, canteen, cooperative credit societies, educational facilities, beauty parlor services, housing, income tax aid, counseling, quality bonus, recreational programs, stress counseling, safety measures etc. CLASSIFICATION OF FRINGE BENEFITS 1. PAYEMENT FOR TIME NOT WORKED:-Benefits under this category include sick leave with pay, vacation pay, paid rest and relief time, paid lunch periods, grievance time, bargaining time, travel time etc. 2.EXTRA TIME FOR TIME WORKED:-This category covers benefits such as premium pay, incentive bonus, shift premium, old age insurance, profit sharing, unemployment compensation, deewali or pooja bonus, food cost subsidy, housing subsidy, recreation etc. 3. EMPLOYEE SECURITY:-Provided with the benefits of confirmation of the employee on the job creates a sense of job security. Further, a minimum and continuous wage o r salary gives a sense of security to life. 4. SAFETY AND HEALTH:-In India, the Factories Act, 1948, stipulated certain requirements regarding working conditions with a view to providing a safe working environment.FRINGE BENEFITS IN A MANUFACTURING FIRM To study the fringe benefits provided to employees particularly in a manufacturing concern , lets look at some of the major manufacturing companies. These are: i) Larsen and Toubro iii)Nokia ii)Mahindra and Mahindra iv)Tata Motors LARSEN AND TOUBRO: The governing theme in this organisation is the well being of employees. The salary and benefits offered are on par with the best available in Construction Industry.A few important perquisites & welfare schemes are highlighted below: Special Facilities for Site employees are provided. These special facilities include: ? Subsidized accommodation, ? Part furnishing of accommodation provided ? Free transport facilities for work. ? Special Medical Insurance Scheme – This scheme is in a ddition to other medical benefits available to employees. Employees have the option of covering their parents, aged upto 85 years under this scheme. ? Retirement Benefits – All staff members are covered under Provident Fund and Gratuity Scheme. L&T Institute of Technology, Mumbai is an exclusive facility for L&T employees' children. -The Institute conducts four-year industry-integrated diploma courses in Mechanical Engineering and Electronics Engineering. On successful course completion, students are awarded diplomas by the Directorate of Technical Education, Maharashtra to which LTIT is affiliated. Prize Money for Academic Achievement: To acknowledge and motivate meritorious wards of employees, the Welfare Department of L;T presents cash awards to students who have scored high percentage marks. There are several additional benefits at Managerial Levels.Several attractive benefits are available including ? Provision of company car, ? Loans for furniture, housing ? Childrenâ⠂¬â„¢ higher education ? Purchase of Personal Computer, ? Membership of Superannuation scheme ? Reimbursement of expenses on club membership MAHINDRA AND MAHINDRA: COMPENSATION RULES AND DESIGN GUIDELINES Monthly Components Guidelines ? Basic Minimum Basic figure for skilled, semi skilled and un skilled employees is a minimum of Rs. 2650, 2950 and 3250/-. However on the safer side, Basic figure less is not less than Rs. 3500/- p. m. Income Tax Benefit: NIL House Rent Allowance (HRA) Maximum 50% basic (Metro cities) 40% basic (non metro cities).Income Tax Benefit: Excess of Actual rent paid over 10% of Basic salary OR Maximum HRA allowed (50% or 60% of basic) OR Actual Rent Paid – whichever is lower is Exempt from Tax. ? Transport Allowance Conveyance allowance meant for transportation between office and residence only. Income Tax Benefit: Exempt maximum up to Rs. 800/- per month. No proof required. ? Children’s education allowance Income Tax Benefit: Rs. 100 per child subject to max 2 children. Hence maximum Rs. 200/- is exempt Special Allowance Balancing figure – after choosing all the above components with respect to their maximum limits absorbed, remaining amount can be named as Special Allowance. It is fully taxable. ? Medical Reimbursements Pay against medical bills Income Tax Benefit: Maximum Rs. 1250/- p. m. (Rs. 15000 p. a. ) is exempt only if Original Bills are provided ? Food Coupons Non cash component, exempt up to Rs. 1000/- p. m. ? Provident Fund (Retrials) Employer’s contribution (this is given to RPFC directly. However employee’s contribution is deducted from his Monthly salary above and sent to RPFC.Hence total deduction works out to be 12+12 = 24% of Basic. Income Tax Benefit: Employee’s contribution of 12% is eligible for Deduction from Taxable income. It can be treated as exempt investment. ? Gratuity(Retirals) It is an annual component. 15 days monthly basic per year. ? Leave Travel Allowance / Conc ession (Annual) Journey within India primarily by Rail – 2nd A/c class for employee and his immediate family (spouse, children, parents, siblings). ? Gift Vouchers Non cash component, these coupon companies like Sodexho Pass provide attractive Gift Vouchers, which is given on Diwali Festival Occasion.For junior employees amount can be lower, for seniors, amount can be higher up to Rs. 5000 or so. PERQUISITES For Senior Management Employees only ? Rent Free Accommodation Income Tax effect :Taxable perquisite – Value of rent free accommodation is considered to be taxable for the period of house occupied is either of the following: 10% of Salary (for metro cities) or (7. 5% for non metro cities) + Excess of Fair Rent Value (market rent) over 60% of salary (i. e. Market Rent – 60% of salary) = Total taxable value of rent free accommodation ? Car (For personal) Owned by the EmployerIncome Tax effect: Taxable Value includes the following – Actual Running ; Main tenance expenditure incurred by the employer + Driver’s Salary + Depreciation – any amount charged by employer to employee for personal use of the car. ? Employee Stock Option Plan – Employee exercises the option plan by buying out the shares during the exercise period however tax liability occurs only when an employee sells the shares on the value of sale made under the Capital Gains head of income. OTHER BENEFITS ? Personal Accident Insurance Scheme (For employee only) Medical Insurance Scheme (For employee ; dependents which can be spouse,first two children, parents or in-laws (either of them) etc. ? Performance linked insurance plan – The Performance Linked Incentive Plan is based on employee’s Performance Ratings during the Annual Performance Appraisal Plan in the month of March / April each year. Each employee would be eligible for a performance based incentive plan based on following guidelines. Maximum Potential Incentives under PLIP will b e 30% of Total Monthly Salary. OR up to Rs. 75000/- p. a. TATA MOTORS i) Gratuity – The Company has an obligation towards gratuity, a defined benefit retirement plan covering eligible employees. The plan provides for a lump sum payment to vested employees at retirement, death while in employment or on termination of employment of an amount equivalent to 15 to 30 days salary payable for each completed year of service. Vesting occurs upon completion of five years of service. The Company makes annual contributions to gratuity fund established as trust. The Company accounts for the liability for gratuity benefits payable in future based on an independent actuarial valuation. ii) Superannuation – The Company has two superannuation plans, a defined benefit plan and a defined contribution plan. Employees who are members of the defined benefit superannuation plan are entitled to benefits depending on the years of service and salary drawn. The monthly pension benefits after ret irement range from 0. 75% to 2% of the annual basic salary for each year of service. The Company accounts for the liability for superannuation benefits payable in future under the plan based on an independent actuarial valuation.With effect from April 1, 2003, this plan was amended and benefits earned by covered employees have been protected as at March 31, 2003. Employees covered by this plan are prospectively entitled to benefits computed on a basis that ensures that the annual cost of providing the pension benefits would not exceed 15% of salary. The Company maintains a separate irrevocable trust for employees covered and entitled to benefits. The Company contributes up to 15% of the eligible employees’ salary to the trust every year. The Company recognizes such contributions as an expense when incurred.The Company has no further obligation beyond this contribution. (iii) Bhavishya Kalyan Yojana (BKY): BKY is an unfunded defined benefit plan. The benefits of the plan accru e to an eligible employee at the time of death or permanent disablement, while in service, either as a result of an injury or as certified by the Company’s Medical Board. The monthly payment to dependents of the deceased / disabled employee under the plan equals 50% of the salary drawn at the time of death or accident or a specified amount, whichever is higher. The Company accounts for the liability for BKY benefits ayable in future based on an independent actuarial valuation. (iv) Post-retirement Medicare Scheme – Under this scheme, employees get medical benefits subject to certain limits of amount, periods after retirement and types of benefits, depending on their grade and location at the time of retirement. Employees separated from the Company as part of Early Separation Scheme, on medical grounds or due to permanent disablement are also covered under the scheme. The liability for post-retirement medical scheme is based on an independent actuarial valuation. v) Pro vident Fund – The eligible employees of the Company are entitled to receive benefits under the provident fund, a defined contribution plan, in which both employees and the Company make monthly contributions at a specified percentage of the covered employees’ salary (currently 12% of employees’ salary). The contributions as specified under the law are paid to the provident fund and pension fund set up as irrevocable trust by the Company or to respective Regional Provident Fund Commissioner and the Central Provident Fund under the State Pension scheme.The Company is generally liable for annual contributions and any shortfall in the fund assets based on the government specified minimum rates of return or pension and recognises such contributions and shortfall, if any, as an expense in the year incurred. (vi) Compensated absences – The Company provides for the encashment of leave or leave with pay subject to certain rules. The employees are entitled to accumu late leave subject to certain limits, for future encashment. The liability is provided based on the number of days of unutilised leave at each balance sheet date on the basis of an independent actuarial valuation.Some other benefits advanced to the permanent employees are: ? Allowances like Transport allowance, Education allowance, Sanitation allowance, ? Leave and travel allowance etc. ? Annual Performance linked Payment ? Free Medical facility for family ? Company loans ; advances NOKIA Nokia is the world leader in mobility, driving the transformation and growth of the converging internet and communication industry. Nokia started its operations in India in 1995 and since then has played a pioneering role in the growth of cellular technology in India.Today it is the leading brand in the mobile devices market in India with one of the largest distribution networks. COMPENSATION ; BENEFITS †¢ Nokia’s Total Compensation Package is tailored for each country. †¢ It typic ally consists of elements such as annual base salary, incentives, bonuses, possible stock options or performance shares, flexible Work-Life balance solutions, and other local benefits. †¢ Nokia rewards employees for good performance, competence development, and for overall company success. This creates a positive and encouraging environment with opportunities for employees to optimize their potential and be rewarded fairly. †¢ Higher performance and contribution leads to higher rewards. The Nokia global market competitive rewards structure addresses the need for flexibility, personalization, empowerment and commitment. The basic salary is set to meet market conditions, the demands of the job and individual competence and performance. The variable part may consist of incentives or bonuses and other compensation, such as overtime pay and call-out pay.Nokia provides compensation on competitive basis it provides employees with market competitive rewards through a flexible glob al structure. The Compensation package consists the following ? Basic pay, equity bonuses and incentives ? Health and welfare benefits ? Vacation and time off The compensation also includes various benefits: ? Insurance (healthcare and life) ? Transportation (free buses) ? gifts on special occasions (e. g. birthday, marriage) ? Relocation support (need based) ? Work related mobile phone ? Education assistance ? Creche support ? Bonus SystemShort-term incentive programs such as individual, team, project/program incentives and the Nokia Connecting People Bonus allow Nokia to offer immediate rewards for employee and team achievements. Eligibility for an incentive, bonus or stock option plans is defined by the content and nature of each individual's job. Local Benefits – Additional local rewards and benefits are also developed to complement the global programs and to ensure that the local market conditions are met. Annual Reviews -Nokia has implemented a global process, where the change in the pay level for each employee is based on the results of the annual performance review.Health -Nokia's Work-Life balance solutions provide health benefits and local retirement benefits are tailored to individual needs according to factors such as tenure, contribution, performance, roles and responsibilities. Nokia offers services, programs and guidelines to support employees? possibilities to maintain work-life balance according to their changing needs and life situations. Typically they include teleworking, mobile working, flexible working hours, sabbaticals, study leaves, health care services as well as recreational activities and other activity clubs.Flexible Working -Depending on the situation and needs, flexible working solutions can provide alternative modes of working such as teleworking at home or at other locations (e. g. working at remote sites). Nokia provide employees with innovative solutions aiming at having positive effects on the overall quality of life, job satisfaction and job performance. Flexi Time – Depending on the local market conditions, employees may take advantage of flexi time including flexible working hours and part-time working. Time Off- Nokia? s flexible working solutions include unpaid time off and sabbaticals.These solutions support Nokia? s philosophy of Employee Personal Growth and Self-management and enable employees to take extended leave from work. Health-care Services – Nokia aims to maintain and improve the working environment and well-being of its employees by offering medical check-ups, counselling and insurance programs to the employees. Volunteering – Nokia's global volunteer program Nokia Helping Hands gives employees a chance to contribute their time and effort to worthy causes in their communities. Nokia employees can use 1-2 working days per year for Nokia Helping Hands volunteering.Other Services – Sporting, social and cultural activities and workplace relationships are promoted within the company. These well-being services can also include laundry service, cafeteria, take-away food, day care and on-site concierge services etc. CONCLUSION Each company is pioneer in their own way of producing their products and equally compensating the employees. TATA Motors, L&T and most companies have evolved from the traditional fixed pay and more and more variable pay is introduced in every company. Nowadays we find that the variable component is quite large as compared to the fixed one.There are huge advantages due to a variable pay and fringe benefits which are as follows: ? Employee accountability ? Motivation to perform more ? Performance leading to rewards and recognition ? High self motivation to perform However, critics have argued that such a pay structure would always put huge loads of pressure on the employees and hence an employee is looked merely as a machine with no emotions. Some of the disadvantages may be as follows ? Increased stress levels due to heavy expectations ? Performance anxiety ? Employee worn-outThus the three manufacturing companies are equally good in compensating the employees. It should be noted that by giving only monetary benefits would not suffice the needs of the employees as not everyone is motivated only by money. Nokia has this ideology of overall growth of an individual which is the best way to compensate an employee. Thus the company should look after the overall growth of the individual and align his career aims with the goals of the company. [pic] ———————– Personnel Identification, Participation and Stimulation Old Age and Retirement Health Protection Employment Security