How The Special Education Needs Setting Meets Karim s...

Section B: Caring in Special Education Needs Setting How the Special Education Needs Setting meets Karim’s Life Quality Factors? In this section, I will be describing how the life quality factors and caring skills will be provided for Karim by the different job roles found in a special education needs setting. I will also be looking at the possible way Karim may be treated ineffectively by the various job roles found in special education needs settings and the potential barriers that may prevent the children from being treated well. Psychological Security – Feeling Safe Firstly, the Head teacher would make sure that the teachers lock the school doors whilst the school is in session as well as when it is the end of the day, they would assure that the parents take their children. This would make the children feel safe (psychological security). Therefore, this would make The North Gate School secure, because the special educational needs setting makes certain that everything is fine. A Therapist would communicate well with the children and make the children feel safe by solving their dilemma. However, a special education needs assistant would make the children cherished by encouraging the children. This includes helping the children when help is required. For example, if the child is not able to make friends. A Therapist would generally tell the children a solution on how they could be making friends, supporting them when no one believes they could reach their potential. AShow MoreRelatedChataux Margaux Business Case10672 Words   |  43 PagesSTRATEGY 16 8. OBJECTIVES 16 8.1. SHORT-TERM GOALS 16 8.2. LONG-TERM GOALS 16 9. MARKETING MIX 16 9.1. PRODUCT 16 9.1.1. Three levels of Product: 16 9.1.2. Product positioning strategy 17 9.2. PLACE 17 9.2.1. U.S. Market 17 9.2.2. Product Life Cycle: Growth Stage 18 9.3. PRICE 18 9.3.1. Pricing Strategy 18 9.4. PROMOTION (4 ELEMENTS OF PROMOTIONAL MIX) 19 9.4.1. Advertising 19 9.4.2. Public Relations 19 9.4.3. 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The Morality of Homosexuality - 4311 Words

THE MORALITY OF HOMOSEXUALITY Table of content i. Introduction - - - - - - - - - 2 ii. Etymology of homosexuality - - - - - - - 2 iii. Historical Origin - - - - - - - - 3 iv. Types/Stages of Homosexuality - - - - - - 5 v. Factors Responsible for Homosexual Act - - - - - 6 a) Homosexuality as a Lifestyle - - - - - - - b) Homosexuality as an Illness - - - - - - - vi. The morality of Homosexuality - - - - - 10 vii. Arguments Against Homosexuality - - - - - - 10 viii. Arguments for a Homosexuality Alternative - - - - - 12 ix. The Effect(s) of Homosexuality on Individuals - - - 13 x. Recommendations for Homosexuals - - - - - - 13 xi. Evaluation/Conclusion - - - - - - - 14 xii. Works Cited - - -†¦show more content†¦There is also a word referring to same-sex love, homophilia. Other terms include homoerotic, heteroflexible, and metrosexual. Pejorative terms in English include queer, faggot, fairy, poof and homo According to Richard C. Freidman, in Male Homosexuality (1990), writing from a Psychoanalytic perspective, argues that, Sexual desire begins later than the writings of Sigmund Freud indicate, not in infancy but between the ages of 5 and 10 and is not focused on a parent figure but on peers. As a consequence, he reasons, homosexual men are not abnormal, never having been sexually attracted to their mothers any way. The above quotation shows how complex and multidimensional this issue is. Some academics and researchers, especially in Queer studies, have argued that it is a historical and social construction. However, since the end of the 1800s, there has been a movement towards increased visibility, recognition and legal rights for homosexual people, including the right to marriage and civil unions, adoption and parenting, employment, military service, and equal access to health care. Stressing further on how complex the origin and development of this sexual trait is, Rosario posits, The development of a lesbian, gay, or bisexual (LGB) sexual identity is a complex and often difficult process. . . most LGB individuals are not raised in a community of similar others from whom they learn about their identity and who reinforceShow MoreRelatedUnnatural Offences : Section 377 Of Ipc Essay1530 Words   |  7 Pagesintercourse under Section 377 IPC. 3.3 Consensual Adult Homosexuality In a country like India with close knit social relations and high moral standards, it appears that we are inclined to think that Indian society, by and large, disapproves of homosexuality and this disapproval is strong enough to justify it being treated as a criminal offence even where adults indulge in private. In the year 2008, the demand for decriminalizing Consensual Homosexuality was triggered. Gays, lesbians and their activistsRead MoreUnnatural Offences : Section 377 Of Ipc1530 Words   |  7 Pagesintercourse under Section 377 IPC. 3.3 Consensual Adult Homosexuality In a country like India with close knit social relations and high moral standards, it appears that we are inclined to think that Indian society, by and large, disapproves of homosexuality and this disapproval is strong enough to justify it being treated as a criminal offence even where adults indulge in private. In the year 2008, the demand for decriminalizing Consensual Homosexuality was triggered. Gays, lesbians and their activistsRead MoreThe Doctrine Of The Existence Of God1470 Words   |  6 PagesFor many years homosexuality has been a debate over acceptance but has been for the most part considered an immoral act based on religious beliefs and the obligation to obey God’s commandments. 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A few objections are as follows: It is forbidden in the Bible and frowned upon by God; It is unnatural; Men and women are needed to reproduce; There are no known examples in nature; and the most common argument that concerns homosexuality is whether it is a choice or human biology. My arguments will be ignoring a major element in factoring the morality of homosexuality, the lawRead MoreKant and Sexual Morality1394 Words   |  6 Pagesjudgement helps us to understand and determined sexual morality. Thomas A. Mappes supports Kant’s claims and helps to further explain Kant’s statement by defining it and introducing the idea that one must give their voluntary informed consent in order for certain actions to be moral. Mappes also illustrates that voluntary informed consent can be undermined through both deception and coercion. This helps us in the understanding of sexual morality. It is important to understand what Kant means when

Comparison Of Management Perceptions Human -Myassignmenthelp.Com

Question: Discuss About The Comparison Of Management Perceptions Human? Answer: Introducation The human resource management operations of the companies today come under the influence of changes in economic, social, political and global contexts. Cooke, Saini and Wang (2014) state that human resource management operates in the crucial areas of acquisition, training and maintaining talent in the business organisations. They align the human resource of the company with the business strategies of the company. These factors as a result also influence the HRM practices, which are aligned to these business strategies. The following are the influences on these factors on the HRM operations in organisations: Economic factors: Commercial organisations have realised that talent acquisition and management is empirical to their growth and retention of market dominance. According to Peppard and Ward (2016) these commercial organisations acquire human resources from the labour markets in the countries in which they operate. This brings them under the economic factors in force with the economies and the labour market in them. The first economic factor influencing the human resource management in organisations is the quality of human capital available in a labour market. Jenkin (2017) states that highly qualified workforce enables the HRM departments in companies allocate their workforces more strategically in the various areas of business. For example, the average qualification of the workers in Australia is graduate and even postgraduate. This also proves that highly qualified workers enable the companies to achieve high productivity. The second important economic influence on human resource management operations is economic condition of a country. High per capita income results in more demand of goods and services among the consumers. This increase in demand results in greater production of goods and services, which encourages growth of GDP and higher requirement of human resources in the producing firms. For example, higher per capita income means higher disposable income in the household sector which encourages follow of capital into the industrial sector due to purchase of products. This allows the firms to earn higher profits, which they can reinvest into production. Higher production requirements in the organisations encourage their HR departments to employ more human resources (Murphy 2017). Thus, it can be inferred that higher per capita income and GDP have strong impact on the HRM operations. Technology and knowledge have emerged as the third economic factors, which affect human resource management operations. Availability of advanced technology makes human resource management more dynamic and robust. The multinational companies use advanced human resource management softwares, which enables them to integrate and manage data of employees, deputed in their offices in different countries. The advanced knowledge management system enables the HR departments to acquire, maintain and share data on employees to all the departments within the organisations. Thus, availability of advanced technology and knowledge have positive influence on human resource management operations. The fourth important economic context in which human resource management functions is the presence of labour unions. The labour unions enter into bargaining with the human resource departments of corporate organisations and force them to pay minimum legitimate compensations to the employees and demands better working conditions (Ehnert et al. 2016). Thus, the presence of labours unions have significant impacts on the human resource management operations and compel them to provide better wages and working conditions to employees. Social: The social factors like changing demographics, increasing demand for work-life balance (WLB) and plummeting importance of social media have important impact on human resource management operations. The first factor influencing HRM operations strongly is changing demographics. Today organisations especially the multinational organisations employ human resources from all around the world. The human resource management operations in these organisations have to take into accounting the cultural perceptions in order to employ and make them work. Another demographic factor influencing HRM operations is the need to manage senior and new employees. Better medical and lifestyle facilities allow the senior employees to work for longer tenure. The HR departments as a result have to allocate the available jobs among the senior and junior employees of the organisations. The second important social context influencing HRM operations is the increasing importance of WLB and social media. The employees especially the senior and high performing employees today demand facilities like WLB and work from home (WFH). This requires the human departments to form policies like WLB and WFH to retain these senior and efficient employees. Political contexts: The political contexts like government policies, laws, international labour laws and bilateral relationship between nations have deep effect on the human resource management operations. The first important political factor influencing human resource management operations in commercial organisations are the policies formed by governments. The domestic companies have to follow the laws formed by the governments of their resident countries while the multinational companies have to abide by the policies formed by both home countries and host countries. The HR departments of the companies have to frame their employee policies according to the laws made by the governments. For example, the Fair Work Act 2009 applies to all the commercial organisations operating in Australia irrespective of the industry, scale of operations and nature of work (Legislation.gov.au. 2017). Thus, government policies have very important influence on HRM operations. The second important factor influencing human resource management operations is the international and bilateral relationships between nations. The companies have to frame their labour policies according to the conventions of international bodies like the International Labour Organisations. Bilateral agreements between countries have important bearing on the human resource management operations. International agreements between countries allow multinational companies to expand globally. This requires their HR departments to expand their human resource management to employ human resources from the host countries. For example, Australia has strong relationship with developed countries like the United Kingdom and France. The country also has strong bilateral relationship with emerging markets like China, Brazil and India (dfat.gov.au 2017). Thus, it is evident that the Australian multinational companies require incorporating their HRM according to the international agreements between Aus tralia and these countries. While operating in these countries the HR departments of these companies also have to incorporate the laws in force in the host countries to operate in these countries. The political contexts like wars, terrorist activities and political disturbances however hamper HRM as they result in companies losing employees and markets. Global contexts: The global contexts influencing human resource management operations in the companies consist of factors like politics, economic conditions, social conditions, technological advancements. These factors influence the HRM operations of all the companies especially global companies. The political conditions like international relationship and government policies require the companies to frame their employee policies. Similarly, the global economic contexts like per capita income and labour unions have strong influence on the employee management (Crane, Matten and Spence 2013). It can also be pointed out those technological factors like advanced HRM software enable firms to control their workforces employed all around the world. The HR departments of multinational companies require incorporating international labour laws in their employment policies while employing workforces globally. Thus, human resource management operations in companies especially global companies incorporate global factors like politics, society and technological advancements. References: Cooke, F.L., Saini, D.S. and Wang, J., 2014. Talent management in China and India: A comparison of management perceptions and human resource practices.Journal of World Business,49(2), pp.225-235. Crane, A., Matten, D. and Spence, L.J., 2013. Corporate social responsibility in a global context. Department of Foreign Affairs and Trade. (2017).International relations. [online] Available at: https://dfat.gov.au/international-relations/Pages/international-relations.aspx [Accessed 3 Oct. 2017]. Ehnert, I., Parsa, S., Roper, I., Wagner, M. and Muller-Camen, M., 2016. Reporting on sustainability and HRM: A comparative study of sustainability reporting practices by the world's largest companies.The International Journal of Human Resource Management,27(1), pp.88-108. Jenkin, C. (2017).Workforce is the most skilled ever. [online] NewsComAu. Available at: https://www.news.com.au/finance/work/careers/workforce-is-the-most-skilled-ever/news-story/324a01f342ae4b66d93f6d7ca39a4b0a [Accessed 3 Oct. 2017]. Legislation.gov.au. (2017).Fair Work Act 2009. [online] Available at: https://www.legislation.gov.au/Details/C2017C00323 [Accessed 3 Oct. 2017]. Murphy, J. (2017).Truth about Australias income growth. [online] NewsComAu. Available at: https://www.news.com.au/finance/economy/australian-economy/gdp-australia-is-waiting-for-the-trickle-down-to-start/news-story/5302f5e596b4b28e38781b7c0d8b5e21 [Accessed 3 Oct. 2017]. Peppard, J. and Ward, J., 2016.The strategic management of information systems: Building a digital strategy. John Wiley Sons.

Accounting Standard Setting Essay Example

Accounting Standard Setting Essay Chapter 7 SHD Learning Outcomes At the At the end of this lecture, students should be able to explain: ? The three theories proposed to understand the process of regulation – public interest, regulatory capture and private-interest theory ? a comparison of the free market and regulatory approaches to standard setting ? International standard setting ? Standard setting in Malaysia Introduction †¢ Since 1960s, accounting profession has been criticized for its weakness. Failures to solve problem faced by practitioners accountant remains unresolved and lack of independence of financial information. †¢ This has led the profession to seek a legitimizing procedure for standard setting process (standard back up by regulatory bodies) †¢ Q: Should accounting standards be formulated mainly by authoritative bodies or left to the free market? †¢ Q: Why do we need government intervention in developing the standards Nature of Accounting Standards †¢ Provide practical and handy rules for the conduct of accountant’s work †¢ Standards dominate the accountant’s work Constantly changed, deleted, and/or added †¢ Generally accepted as firm rules, backed by sanctions for nonconformity (peculiarity) †¢ Generally consist of three parts: A description of the problem to be tackled A reasoned discussion (possibly exploring fundamental theory) or ways of solving problem Then, in line of decision or theory, the prescribed so lutions †¢ Some reasons to establish standards: Provide users of accounting information with information about the financial position, performance, and conduct of a firm. We will write a custom essay sample on Accounting Standard Setting specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Accounting Standard Setting specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Accounting Standard Setting specifically for you FOR ONLY $16.38 $13.9/page Hire Writer This information is assumed to be clear, consistent, reliable, and comparable Provide public accountants with guidelines and rules of action to enable them to exercise due care and independence in selling their expertise and integrity in auditing firm’s reports and in attesting the validity of these reports Provide the government with data bases on various variables that are deemed essential to the conduct of taxation, regulation of enterprises, planning, and regulation of the economy, and enhancement of economic efficiency and other social goals Generate interest in principles and theories among all those interested in the accounting disciplines. The mere promulgation of a standard generates a lot of controversy and debate both in practice and in academic circles Standard Setting Approaches – Why Accounting is Regulated? Theories of Regulation: †¢ What was the reason for government intervention in the market for accounting information? Answer: Three major categories of theories regulation: Public-interest (market failure theory): accounting standard setting is regulated because of the perception that the market is characterized by departures from the competitive ideal in ways that reduce benefits to society, so the government intervenes to nurtures the public interest Regulatory capture theory: although the standard setting process was originally to be regulated to protect the public interest, those roups affected by accounting information battled for control of the political process to increase their wealth and/or prestige. Results shown accounting profession captured the process, where they wanted the benefits of regulation for themselves Private-interest Theory: regulation of the process was sought by the producer group as a device for transferring profits to them, the favor then being returned in the form of votes and contribution to politicians †¢ The three theories provide insight into the differences in regulatory activity in different justification and the evaluation of suggestions for the reform of accounting regulation i- Public-interest (market failure theory) Justifies the mandatory requirement of accounting standards as a means of reducing the likelihood of market failures in response to public demands for the control of accounting information †¢ Regulation is supplied in response to the demand of the public for the correction of inefficient or inequitable market prices †¢ Constituted primarily for the protection and benefit of the general public †¢ Among potential market failures: Lack of competition (monopoly, oligopoly) Barriers to entry Imperfect information gaps (information asymmetry) between buyers sellers or certain market signals The public goods nature of so me products where the provision of the product to a single individual makes it equally and costless available to other individuals. Market failures occur since other individuals can receive the product free of charge, the normal pricing system in the market cannot function †¢ The theory was justified as a result of failures in the market for accounting information evidenced by significant number of corporate collapse, even after auditors had certified accounts as ‘true fair† †¢ Calls for stricter accounting standards or for changes in standard setting processes following major corporate collapse †¢ The theory present the reason for or the origin of government intervention in the accounting standard-setting processes being the rectification of failures in the market for accounting information Ii Regulatory capture theory Regulation is supplied in response to the demands of special interest groups, in order to maximize the income of their members †¢ Assumption: (1) all members of society are economically rational; each person will pursue his/her self-interest to the point where the private marginal benefit from lobbying regulators just equals the private marginal cost †¢ Regulations, therefore, have the potential to redistribute wealth †¢ People lobby for regulations that increase their wealth, or lobby to ensure that regulations are ineffective in decreasing their wealth †¢ (2) The government has no independent role to play in the regulatory process, that interest groups battle for control of the government’s coercive powers to achieve their desired wealth distribution †¢ Purpose of protecting the public interest is not achieved as the regulatee comes to control/dominate the regulator †¢ Captures occurs, if regulated entities: Control the regulation the regulatory agency Succeed in coordinating the regulatory body’s activities with their activities so that their private interest is satisfied Neutralize or ensure non-performance by the regulating body In a subtle process of interaction with the regulators, succeed in co-opting the regulators into mutually shared perspective, thus giving them regulation t hey seek †¢ Reasons for capturing – regulatory decisions have major effects on the interests of regulated industries. For example, the permission to operate a business or to provide a particular product or service may be granted or denied by regulatory agencies, and the level and structure of prices charged for the industry’s output. †¢ Non-industry groups i. e. the public + consumers find themselves in a different situation with each person’s individual stake in a regulatory decision very small, perhaps imperceptible †¢ Accounting standard setting? The board was successfully captured by the accounting profession. Accounting profession were claimed as successfully control the regulatory output of the standard as a result of various factors: The existence of a complex industry product which was under the control of accounting profession The majority of the board members having accounting backgrounds and/or future employment opportunities in the accounting industry The geographical dispersion, organization costs lack of pre-existing communication channels of non-industry groups The regulatory agency having minimal resources compared with the accounting profession iii- Private-interest theory †¢ Regulation hence standard setting, is regulated by the relative political power of various interest groups †¢ Power to coerce, as with its power to prohibit or compel and/or to provide or withdraw taxes subsidies, the government can and does selectively help or hurt many businesses †¢ There are many bidders (in the political market), but only one group will be successful, the group th at makes the highest bid †¢ Producer groups are most often the highest bidders Regulation, therefore, does not arise as a result of government’s response to public demands but is sought by the ‘producer’ private-interest group is designed operated mainly for its benefit †¢ Producer private-interest groups can supply these resources by providing campaign contributions political advertising to elected officials lucrative opportunities for post-government employment †¢ Regulation was seen as a device for transferring profits to well organized groups in the form of subsidies, price fixing, control of entry of political competitors suppression of the production of substitutes, if the group will return the favor with votes contributions to politicians †¢ Eventually, the supply of government intervention in the accounting standard-setting process was the result of its demand by corporate managers directors who wanted to protect themselves from the possibility of over-regulation following the media the shareholders backlash associated with the spate of corporate crashes Approach to Standard Setting: Accounting can be seen as an information industry ie. the business of accounting is to produce information.