Work Placement Skills Essay Example for Free

Work Placement Skills Essay Briefing on work placements and the importance of their inclusion in the DDA part 2 It is important to distinguish between different kinds of work placements. Skill would welcome clarification as to which placements will be covered by the amendments to the DDA part 2. Skill has put together this briefing on different types of learning that may include work placements. The examples used are not actual case studies, but reflect the concerns that Skill is aware of, and include situations of which we have been informed. 1Work based learning Work based learning organisations often deliver a large amount of training in the workplace. In a majority of instances trainees are on a Modern Apprenticeship programme and as such are paid as employees therefore are covered under part 2 of the DDA. However, in a substantial minority of cases, trainees are on other programmes where they are taught at a work based training organisation but spend a substantial amount of time on ‘placement’. Skill would presume that these trainees would come under Part 2 under the new regulations. It is certainly essential they do as so much of their programme is delivered in the work place. Tanya is on an office skills course run by a work based learning organisation. Some of her training takes place at the work based learning organisation but Tanya has to attend two substantial work placements. Tanya is a wheelchair user and dyslexic. Some of the adjustments she requires in relation to physical access are that furniture is arranged in a way which allows her free access in her wheelchair and a desk which a wheelchair can fit underneath. In terms of her dyslexia she works best when files etc. are very clearly marked, for example with colour coding. She works much better when using a computer than when having to write down things by hand. Her tutors have visited her work placement with her and can support her with many of the adjustments. However, if they are to be fully implemented they require the active support of her employer and other staff. The employer is clearly disturbed at the fact that Tanya requires these adjustments and mutters that he knows he has duties to his disabled employers but this does not extend to trainees who are merely on work placement. 2Further education Increasingly more and more further education students are going on work placements. In some instances these are students on a vocational NVQ programme. Justine, who is partially sighted, is on an NVQ training course in catering at a further education college. The theoretical and some of the practical parts of the course take place at college but students also have to spend blocks of time in different work places. Two of Justine’s work placements are very accommodating. However the third, a restaurant kitchen, behave in a very unfriendly way. They refuse to print out any recipes in large print saying that this ‘is not their job’ which means that Justine finds it very difficult to carry out her assignments. In the second week they ring up the college and demand that she is removed from the kitchen because they believe that her visual impairment poses a health and safety risk. Her tutor arranges for her to do double time at one of her other placements but this is not ideal as it means that she has a narrower range of experiences than other students on the course. In other cases they are students on an academic programme such as A levels where the work placement is not directly related to their course but is very important in giving them an understanding of how the workplace works and what they might like to do in the future. In some instances they might be students on a more general programme (for example an Entry Level course or a programme for people with learning difficulties). In these cases the purpose of the work placement is to extend their experiences, give them an understanding of the realities of work, and enable them to try out a particular vocational area. Mohammed has learning difficulties and is studying on a life skills course. Part of this course is to have work experience for half a day a week for a term in the local community. Mohammed discusses possible work placements with his tutor and it emerges that he would really like to work in a shop. After writing many letters, Mohammed’s tutor finally manages to arrange for Mohammed to have a work placement one afternoon a week at a local shop. Mohammed’s tutor spent some time at the placement with Mohammed supporting him in how to make the most out of his placement, but he had many students he was responsible for and so could not be there on an ongoing basis. Although Mohammed enjoyed his afternoons at the work placement, the manager of the shop expressed frustration that he was not able to carry out tasks without support and complained about the way in which he was constantly ‘hanging around’ customers which put them off. He said it was not his place to provide support for Mohammed and he needed someone who could ‘get on with the job’. After four weeks the manager sent Mohammed back to the college, saying he wanted someone ‘normal’ next time. 3Higher education In higher education, there are a number of courses that involve vocational work placements. One such example would be that of nursing and midwifery. All such courses have work placements central to them, and rightly so, as they are practical and vocational subjects. However, these placements can be difficult for disabled students. Steve is studying a BSc in Nursing at his local University. In order to complete the degree, students have to pass a number of exams and also undertake three periods of work placements. Steve has dyslexia, which means that his handwriting is poor and so he has asked to be able to type up his patient records. He is also aware that colleagues may think he is more likely to make mistakes on the drugs round, but as all nurses are checked before medication is administered to patients, he thinks this should be ok. Once he is qualified and employed, his employer would make reasonable adjustments such as these under DDA part 2. Despite an excellent track record, the third placement provider refused to make any adjustments for Steve, and spuriously cited Health and Safety law as a reason to expel him from the placement, stating the reason as being because his dyslexia meant he could not do the drug rounds and that his patient records were illegible. Because of this he failed his second year at University and will have to repeat the whole year if he wishes to gain his degree. There are also increasing numbers of sandwich courses on offer from universities, where students undertake a four-year course, of which the second or third year is spent in industry. These placements can be mandatory and without their completion a student may either not be able to progress to the next year of their course or they may not get the extra qualification or recognition that accompanies the completion of the year in industry. Often these placements consist of paid employment, and students are therefore covered by the existing DDA Part 2. However there examples of where students are not paid for these placements. Disabled students may find it more difficult to find a paid placement and so may be more likely to undertake a placement on a voluntary basis. Kerry is studying for a degree in IT. She has MS. As part of her degree, she spends a year in industry. This is a compulsory part of the course, and comes highly recommended by her university, as it will help her to get a job after graduating in a very competitive market. Students are required to complete the placement and also produce a 4000 word report on their placement year, which is worth 10 credits in the final year. Kerry is keen to do a placement, but because of her MS gets turned down from all the places she applies to. Undeterred, she tries instead to find a voluntary placement. She manages to arrange a placement, but her status as an intern means that she is asked to shift boxes and help staff with filing and photocopying, which because of her disability she cannot do. Her colleagues are also very unkind to her because of her disability, and she leaves the placement early, therefore failing the placement year and unable to complete the assignment. Recently, an unpublished survey by AGCAS (the Association of Graduate Careers Advisory Services) showed that disabled students can be just as successful as their non disabled peers in finding graduate employment. This said, they found that there were higher percentages of disabled graduates starting in clerical and secretarial, craft, personal service and sales jobs, as well as in part time and unpaid work. It was concluded that this may be because they may have difficulties in accumulating work experience while they are students. This clearly calls for work placements to be covered by the DDA so that disabled students have an equal chance to progress onto graduate employment after university. 4Self-organised placements There is also a greater emphasis on students finding and arranging work experience themselves, for example in the holiday periods, not on a paid basis. This is becoming increasingly important for students looking to enter employment. The Dearing Report on Higher Education (1997) recommended that all undergraduates should undertake a period of work experience as part of their course, in order to improve employability. This may be seen as even more important for disabled students, who may find it more difficult to progress onto employment after study. Catriona has always dreamed of being a journalist. She is blind, but uses her ‘Braille ‘n’ Speak’ electronic notetaking device to take notes when she interviews people. She previously worked on her school newspaper, and now that she is at college she wants to get some more work experience. She writes to a number of local and regional papers offering to cover stories for them. One paper offers her a few assignments but states that she must be able to use shorthand, as if she goes on assignment in Court, they will not allow electronic notetakers. Her disability means that she is unable to agree to these terms, despite the fact that she could undertake all other kinds of assignment. Although she feels that she has been treated less favourably, she feels unable to appeal because of her status as volunteer. It is hard to make a clear distinction between which of these types of placement could be classed as part of ‘vocational training’ and which not. Some are more directly related to a vocational learning programme. However, they all have the aim of supporting learners in their transition (whether immediate or in the future) to employment. Currently disabled people are significantly under-represented in paid employment, and it is important that any support possible is given to them to change this situation. A successful work placement is a very important factor in helping this to happen. These periods of work placement also form an integral part of an individual’s learning programme. If a disabled person is discriminated against in the workplace or does not have an essential reasonable adjustment made for them, this may well result in them dropping out of the placement and hence failing a particular part of their course. Under DDA Part 4 education providers currently have a responsibility to disabled learners when on work experience. The education provider has a responsibility to prepare both the student and the placement provider for the placement, and set up the necessary support. However, there is only so far they can go in ensuring discrimination does not take place and in making reasonable adjustments to the work placement. For example they can insist on a statement from the employer but cannot actually ensure that no discrimination takes place; they can suggest that, for example, furniture needs to be rearranged in order to accommodate a wheelchair user, but cannot actually authorise its movement. This can only be assured if employers themselves have duties to people on work placements as they already do towards their employees.

Guilt in Charles Brockden Browns’ Wieland Essay -- Charles Brockden Br

Guilt in Charles Brockden Browns’ Wieland There are many ways to decide what makes a man guilty. In an ethical sense, there is more to guilt than just committing the crime. In Charles Brockden Browns’ Wieland, the reader is presented with a moral dilemma: is Theodore Wieland guilty of murdering his wife and children, even though he claims that the command came from God, or is Carwin guilty because of his history of using persuasive voices, even though his role in the Wieland family’s murder is questionable? To answer these questions, one must consider what determines guilt, such as responsibility, motives, consequences, and the act itself. No matter which view is taken on what determines a man’s guilt, it can be concluded that Wieland bears the fault in the murder of Catharine Wieland and her children. To any religious person, hearing a command from the voice of their god is reason enough to carry out the proposed action, but in the case of Wieland, a third party must take a deeper look at such a command from a God whose known character does not line up with the order He supposedly gives. This makes Wieland’s motivation questionable, especially to those who believe that a man’s motive determines a man’s guilt. In his testimony to the court, Wieland, a pious man, reveals his motive in the murders as he recounts God as saying, â€Å"‘Thy prayers are heard. In proof of thy faith, render me thy wife. This is the victim I chuse. Call her hither and here let her fall’† (190). Being a devout Christian, it is very likely that Wieland would be familiar with the Ten Commandments listed in Deuteronomy 5, and specifically, verse 17 which states, â€Å"You shall not murder†. Though in Isaiah 55:8 the Lord tells Christians to ... ...God’s voice. As Wieland retells his approaching his sister’s house before he hears the voices, he says, â€Å"‘On my way my mind was full of these ideas which related to my intellectual condition. In the torrent of fervid conceptions, I lost sight of my purpose. Some times I stood still; some times I wandered from my path, and experienced some difficulty, on recovering from my fit of musing, to regain it’† (188). Despite all of the other reasons behind Wieland’s guilt, this quote shows that he was not in his right mind on the night he murdered his wife and children. Many different views can be taken on determining guilt, but Wieland’s illogical motive behind killing his family, the disturbing consequences of his actions, his responsibility of his own deeds, and his questionable mental health all point to his guilt in the murder of Catharine Wieland and her children.

Literature Review Human Resources Essay

This literature review will seek to research, analyse and evaluate two areas in human resource management (HRM) relating to Ethics and HRM, and Employment relations. Review 1 – Ethics and HRM The study of ethics in Human Relations Management (HRM) seems fraught with a plethora of historical and contemporary theories which seek to find clarity in an ever changing and challenging business environment. This review will identify the challenges faced by human resource professionals in ‘the honouring of duties owed to employees, stakeholders, and society in the pursuit of long-term wealth creation’ (Caldwell, Hayes, Bernal and Karri, 2008: 153) and will conclude that ethical HRM requires an understanding of the theories and principles; the organisational will to integrate these into their organisations strategic human resource management (SHRM) and the need to become a strategic partner in the management of the organisation. Ethical stewardship Smith and Hindman (2007: 16) claim that ‘Most people want to do the â€Å"right thing†. This is true in business as well as in life.’ To consider that this statement has merit, suggests that the debate over the theories and principles of ethics in HRM, can be seen to provide an understanding of how to achieve the best ethical outcome of a given situation. Winstanley and Woodall (2006: 9) clearly state that ‘Ethical reasoning is the ability to draw on relevant theory and frameworks to make more explicit the alternative interpretations and responses that could be made to inform decision-making’. Caldwell, Truong, Linh and Tuan (2011: 178) suggest that the responsibility falls in no small part, to the human resource professionals (HRPs) who ‘must encompass the moral perspectives of ethical stewardship and the unique contributions of transformative leadership’. Caldwell, et al. (2011) asserts that a key to long-term wealth creation is the alignment of the organisations strategic human resource management (SHRM) to their goals, values and priorities coupled with congruent and effective leadership. Smith and Hindman (2007: 21) suggest that the challenge for the human resource professional is to determine ‘how to create a set of employment policies that provide increasing standards of living, fair treatment and adequate job security for employees, while at the same time providing adequate profits for the firm?’ Reason would suggest that this is not enough. Ethical relativism suggests that morality is relative to the norms of each individual’s culture. Schumann (2001: 93) produces an argument ‘that the theory of ethical relativism should be rejected and that it is meaningful to search for universal moral principles’. Schumann (2001) asserts that his moral principles framework incorporating five basic ethical rules or principles, would provide managers guidance, whilst pursuing profits. And yet, Winstanley and Woodall (2006) argue that there are still no universally agreed upon ethical frameworks. Much debate centres on the ethics of organisations human resources. Greenwood, (2002) goes further to suggest concerns regarding the naming of human resources suggesting that this can place staff in the same position as office equipment. Employees are much more that the wheel that turns any organisation. Friedman (2009: 229) identifies ‘†¦ human capital as the critical value driver of corporate reputation’. This reminds us that organisational ethics can impact upon the organisations internal and external stakeholders. Winstanley and Woodall (2006:5) provides a strong case for the ethical ‘rearmament’ of HR professionals, by suggesting practical ways in which the exercise of ethical sensitivity and awareness might become a legitimate reference point alongside the prevalent recourse to arguments justifying ‘the business case’, strategic fit’ and ‘best practice’. Mathenge (2011: 8) makes the observation that ‘A tension often exists between a company’s financial goals and strategies to improve profits, and ethical considerations with right-behavior concerns’. Finally, Smith and Hindman (2007: 29) reinforce the important point that ‘Every business decision must succeed along three dimensions – it must be operationally effective, legally compliant, and morally defensible’. Conclusion ‘Organizations that integrate principles of ethical leadership with a strategic approach to HRM optimize the maximization of values and outcomes and achieve results which pay off long-term (Collins and Clarke, 2003: Caldwell et al, 2011). Friedman (2009: 240) sums up this review by stating that by positively impacting a corporation’s reputation ‘†¦HR managers need to occupy an influential position in the organizational structure, participate in strategic planning and develop efficient organizational practices that are aligned with corporate reputation goals’. Review 2 – Employment Relations Introduction The implementation of the 2009 Fair Work Act had hoped to ‘†¦ usher in a new regime of good-faith workplace relations, support for collective bargaining and vulnerable workers’ access to enforceable labour rights’ (Barnes and Lafferty, 2010: 1). This literature review will identify the salient changes wrought by the 2009 Fair Work Act and suggest that there has been a reduction of managers’ prerogatives to make decisions although Australia has not been forced back to the ‘bad old days’ of conciliation, arbitration and rolling strikes. Neo-liberalism The advent of the Fair Work Act can be considered to have its foundations in neo-liberalism, which espouses the values of deregulated and competitive market place providing free market outcomes. Neo-liberalism was considered to have its modest reforms under the Hawke administration through its 1993 legislation (Michelson, Jamieson and Burgess, 2009: Bray and Underhill, 2009). With the passing of the Coalition government’s Workplace Relations Act of 1996 and Workplace Relations Amendment (WorkChoices) Act of 2005, decollectivisation was advanced ‘by banning compulsory unionism, eliminating legal mechanisms to protect the right of unions to bargain collectively, expanding the availability of non-union agreements and sanctions against unauthorised strikes’ (Lee and Peetz, 1998). Prior to the election of the Rudd Labour Government in 2007, Australian union membership had fallen by 27 percent from 46 per cent in 1986 to 19 per cent in 2007 (Australian Bureau of Statistics, 2008). Fair Work Act Far from the hope of a ‘new regime of good-faith workplace relations’, ‘The Fair Work Act has been called ‘Work Choices Lite’ because it has much in common with the legislation it replaced’ (Barnes and Lafferty, 2010: 1 & 5). ‘Rather than overlapping with anti-discrimination legislation, the Fair Work Act provides a new set of general protections against attribute-based conduct by employers’†¦Ã¢â‚¬Ëœto provide a new regime of protection against workplace discrimination’ (Barnes and Lafferty, 2010: 6). Nelson (2009) and Barnes and Lafferty (2010) identify the key features or principles of the Fair Work Act, as: †¢ A safety net of minimum employment conditions †¢ Good faith bargaining obligations and rules †¢ Unfair dismissal provisions †¢ Family life balance †¢ The right to have representation †¢ Fair legislation and protection for low paid employees The Fair Work Act did not return Australia to the unfettered industrial strike action of earlier years. Protected industrial action, strikes and work-to-rules by employees would only be supported under the Act, during enterprise bargaining, if approved by a majority of employees through a mandatory secret ballot and after first obtaining a secret ballot order (Nelson, 2009). To emphasise this point, Hubbard (2012: 18) suggests that there is a large hole in the Fair Work Act that can be found in large scale and intractable disputes where the ‘†¦the legislation places no pressure on Australian employers to do more than sit politely at the table (surface bargaining)’. Hubbard (2012: 18) states that ‘†¦the right to take protected industrial action is hollow for many groups of workers’ where ‘A company makes an application to take away workers rights to protected industrial action, by initiating its own industrial action, which it then claims is significantly harming the Australian economy!’. Hubbard (2012: 19) goes on to state ‘on matters of workplace flexibility and ‘managerial prerogative’, members of Fair Work Australia (FWA) have been historically reluctant to impose conditions or restraints’, especially in economically significant industries, which was highlighted through the Qantas case. Conclusion The Fair Work Act has been shown to have not returned Australia to conciliation, arbitration and rolling strikes and has been shown above to have major weaknesses that can be exploited by organisations. Arbitration through the Act is limited to ‘last resort’ arbitration as outlined by the Australian Government Solicitor (2009). I conclude that although managerial prerogative has been eroded under the Fair Work Act, specifically through removal of the â€Å"operational reasons† clause, seen to be abused under Work Choices, all managerial options have not been removed. With the implementation of good faith bargaining replacing arbitration, there is a clear indication that HRM imbedded in the guiding principles of the Act, can reinforce ethical HRM.

Public Health And Community Healthy Eating Essay - 1800 Words

A worldwide epidemic of obesity, poor diet, and physical activity is important to decrease the problem and be proactive in lowering diseases. There are infinite research and studies that show the prevalence and the desperate need to minimize harmful chances of illness, diseases, and death. The high cost surrounding people of middle and lower class is a persistent problem, but countless ways are available to receive cost assistance and eat well on steady budget. More examples, analysis, and reasons behind the public health and community healthy eating will be mentioned in the next paragraphs. Introduction Much research and data present facts and the seriousness of obesity, lack of exercise, and poor diet due to diseases. Nutrition education is a worldwide goal to constantly instill in communities, churches, and schools. The rate of heart disease, stroke, and diabetes are global epidemics. According to (HealthyPeople,2016), the overall goal for educational and community-based programs is to increase the quality, availability, and effectiveness of educational and community-based programs designed to prevent disease and injury, improve health, and enhance quality of life. In addition, the educational and community-based programs are focused on preventing disease and injury, improving health, and enhancing quality of life. The impact of unhealthy diets is an all-time high with unhealthy diets and physical inactivity are among some of the leading causes of noncommunicableShow MoreRelatedChildhood Obesity : A Public Health Crisis1237 Words   |  5 PagesIntroduction Childhood obesity is a public health crisis in Canada. Research shows that childhood obesity is related to morbidity and mortality in adulthood (Tremblay, 2010). 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By implementing exciting programs that will impact people lifestyles, introducing programs such: †¢ Youth and Adults Community Garden †¢ Develop a Healthy Eating Program to fight child and adult obesity by promoting healthy eating education. †¢ Increasing physical activities †¢ Exposing participants to new cultural experiences such as museums, theater, concerts to increase †¢ Inclusiveness it is important, developing an afterRead MoreNurses With The Doctors Working As A Dietitians And Nutritionists1444 Words   |  6 Pagesto counseling support groups, dietitians work non-stop diagnosing and assessing. Whether it be working in a hospital, clinic, school, or work place, dietitians help the community. Different tasks a dietitian has to do comes with different responsibilities such as counseling, making people aware of nutrition, treating, or even public speaking. The different responsibilities of different workplaces can vary based on their qualifications and where they work, and that is something of which a dietitianRead MorePersuasive Essay On Fast Food1338 Words   |  6 PagesPeople always say you are what you eat. If you live in America, for some, that is not a good look. Food is an essential part of everyones lives and culture. It shows the diversity and unique aspects of different cultural beliefs. Areas are lack healthy grocers and fresh f ood, meanwhile there are plenty fast food restaurants. These places are called â€Å"food deserts†. The question is how do we fix that? With programs,educations and local farms. The fast food industry has completely ruined our nation

Sex Offenders And Gps - 880 Words

Sex Offenders and GPS Tethering Summary: Sex offenders that were convicted, but not incarcerated are released back into the community. They have many hurdles to jump in order to prove the authority and even their neighbors that they have changed and will not reoffend. There are numerous limitations and controls for such offenders, and a few of them are GPS tethers, residence and employment restrictions, and regular mandatory registrations. Many of these policies were implemented after horrific events where children were abducted or lured, raped, and murdered. The article â€Å"Social Policies Designed to Prevent Sexual Violence† discusses how the latter policies need a revision with scientific evidence-based approach and that policies that use risk assessment strategies to identify high risk offenders should be created instead. Issues: The issues are whether these policies protect the community, help lower sex crime and recidivism rates, reduce monetary spending, and assist the offenders with adjusting and developing their life after the conviction. One of the most recent and improved technology devices used to track the offenders is global positioning system (GPS). Operations of GPS tethers raise such questions as the cost of monitoring and administrating, intrusion in privacy of the offenders, and what is the long term effect of being monitored. Pros: One of the benefits of utilizing the GPS devices is that they provide the information of whereabouts of multiple individualsShow MoreRelatedProblem Formulation Research887 Words   |  4 PagesIII , ESQ. July 26, 2009 Problem Formulation Research and Theory Analysis This paper will cover GPS Monitoring in Pinellas County for sex offenders. During the summer of 2006 election was heating up in reference to sex offenders and monitoring GPS devices. 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Chaucers Canterbury Tales Essay - Women in The Wife of Bath

Women in Chaucers The Wife of Bath Chaucers The Wife of Baths Prologue and Tale is a medieval legend that paints a portrait of strong women finding love and themselves in the direst of situations. It is presented to the modern day reader as an early tale of feminism showcasing the ways a female character gains power within a repressive, patriarchal society. Underneath the simplistic plot of female empowerment lies an underbelly of anti-feminism. Sometimes this is presented blatantly to the reader, such as the case of Janekins reading aloud from The Book of Wikked Wives (The Wife of Baths Prologue and Tale 691). However, there are many other instances of anti-feminism that may not scream so loudly to the reader. This†¦show more content†¦The General Prologue gives evidence of Alisons prowess as a weaver: of cloth-making she hadde swich an haunt/ She passed hem of Ypres and of Gaunt (General Prologue 449-450). Despite this talent and position as a business owner, Alison still relies on her husbands for wealth and status. While Alison in her own right is an accomplished artisan, she is rarely seen as her own person. Others on the voyage to Canterbury are referred to by their name and occupation, for example the Clerk and the Merchant, yet Alison is referred to as the wife of Bath. This shows that her importance lies within her sexuality or marital status. She is not a person or even an artisan; she is merely a wife. Another criticism of Alisons character as one representing feminist ideals is that she gains her power through acting out stereotypes of women as well as violence. The criticism of women began with Eve eating the apple, which caused the downfall of mankind (meaning solely men). Hereby, women were the downfall of men. Wives were thought to be nagging, vicious, and yet in complete subordination to their husbands. In the case of her first three husbands, Alison commands power by acting out these aged stereotypes. She tells the reader: I governed hem so wel after my lawe/ That eech of hem ful blissful was and fawe/ To bringe me gaye thinges fro the faire; They were ful glade whan I spak hem faire, For GodShow MoreRelated Passive Women in Chaucers Canterbury Tales? Essay1466 Words   |  6 PagesPassive Women in Chaucers Canterbury Tales? One argument that reigns supreme when considering Chaucer’s The Canterbury Tales is whether or not there is an element of anti-feminism within the text. One thread that goes along with this is whether or not the women of The Canterbury Tales are passive within the tales told. This essay will explore the idea that the women found within the tales told by the pilgrims (The Knight’s Tale, The Miller’s Tale and The Wife of Bath’s Tale to name a few)Read MoreAttitudes Toward Marriage in Chaucers the Canterbury Tales1477 Words   |  6 PagesAttitudes Toward Marriage in Chaucers The Canterbury Tales Chaucers The Canterbury Tales demonstrate many different attitudes toward and perceptions of marriage. Some of these ideas are very traditional, such as that discussed in the Franklins Tale, and others are more liberal such as the marriages portrayed in the Millers and the Wife of Baths Tales. While several of these tales are rather comical, they do indeed give us a representation of the attitudes toward marriage at that time inRead MoreThe Wife of Bath Essay715 Words   |  3 PagesWife of Bath vs. Lady Gaga Geoffrey Chaucers, Wife of Bath, character in Canterbury Tales can be compared with todays modern pop icon Lady Gaga. Both woman share many similar qualities regarding their personality types and behavior. From the Fifteenth century to the Twenty- First, these women symbolize feminism and contradiction of societal norms. This essay will discuss the similarities and differences between Chaucers fictional character, the Wife of Bath, and Lady Gaga, one of this century’sRead MoreWomen In Geoffrey Chaucers Canterbury Tales1288 Words   |  6 PagesIntroduction Geoffrey Chaucer’s â€Å"The Canterbury Tales† is a collection of stories written between 1387 and 1400 about a group of thirty people who travel as pilgrims to Canterbury (England) and on their way, they tell stories to each other about their lives and experiences. The stories constitute a critique of English society at the time, and particularly of the Church, while women seem to be presented in a different way than they are in other contemporary works. The aim of this essay is to present theRead MoreAnalysis Of The Wife Of Bath 1660 Words   |  7 PagesThe Canterbury Fails: An Analysis of Misogyny in the Wife of Bath’s Tale At first glance, you wouldn’t think that the Wife of Bath’s tale is anything other than feminist. She is, undeniably, the only non-religious female character in The Canterbury Tales and therefore is the only character who is approached from a point of view that was generally uncommon. We don’t have many— or even any, as far as I’m aware— pieces of medieval literature written by or for women or with a main female protagonistRead MoreThe Wife Of Bath s Prologue And Tale1338 Words   |  6 PagesDuring medieval times, women were not placed on a high pedestal; in fact, some religious institutions at the time felt women were in almost every instance the weaker sex. Misogyny abounded during these times. Quite often than not, women played a very minimized role in medieval literature. The pattern was the same: either they were a helpless damsel in need of a knight in shining armor with his trusty stead or they were portrayed as being sexually promis cuous with multiple men which stoked the fireRead More Powerful Satire in Chaucers Canterbury Tales Essay3466 Words   |  14 PagesPowerful Satire in The Canterbury Tales If one theme can be considered overriding or defining throughout Medieval European society, it would most likely be the concept of social class structure. During this early historical period in Europe, most of society was divided into three classes or estates: the workers, the nobles, and the clerics. By Chaucers time, however, the powerful estate structure had begun to wear down. Weaknesses in the system became apparent, as many people, such as ChaucerRead MoreGood and Evil in Dante’s Divine Comedy and Chaucer’s The Wife of Bath1877 Words   |  8 Pagestwo opposing thought processes can be seen by looking at Dante’s Divine Comedy, and Chaucer’s Canterbury Tales: The Wife of Bath. Even though Dante and Chaucer never met, Dante died nineteen years before Chaucer was born, Dante inadvertently became Chaucer’s life long mentor. Dante’s severe spirit turned out to be far more harsh than Chaucer’s mild nature, however Dante’s protà ©gà ©, Boccaccio, became one of Chaucer’s greatest inspirations. While under Boccaccio’s wing Chaucer learned an appreciationRead MoreSimilarities Between The Millers Tale And The Wife Of Bath1507 Words   |  7 PagesHow are women perceived in Chaucer’s The Canterbury Tales? The Miller’s Tale and The Wife of Bath’s Tale both portray women as having a great deal of sexual desire, which was considered taboo for its time. Alisoun, a character in The Miller’s Tale, and The Wife of Bath are portrayed as being promiscuous, however both of these women find empowerment in demonstrating their sexual agency, which was certainly a taboo perspective for the time in which Th e Canterbury Tales were written. While the maleRead MoreThe Irony of Geoffrey Chaucer in the Canterbury Tales Essay732 Words   |  3 Pages To begin, I will catch you up on what has happened up until the prologues of the characters. Chaucer introduced to us the characters that are going on this big trip to Canterbury. A number of religious affiliated people went on this group trip. Having the religious people in the group had a major impact on the people. They were able to get to really learn the true attitudes are the way these people really where. So in the general prologue, all the characters introduced themselves and gave a little

the International Financial Reporting Standard in the uk Free Essays

International Financial Reporting Standards are a set of regulations issued by the International Accounting Standard Board, an independent organic structure located in London, United Kingdom. In the period 1973-2000, the International Accounting Standard Board ( IASB ) and the International Accounting Standard Committee ( IASC ) , an organisation formed in 1973 by professional accounting organic structures in Australia, Canada, France, Germany, Japan, Mexico, Netherlands, United Kingdom and Ireland, and the United States, issued the international criterions. Those criterions were known during the mentioned period as the International Accounting Standards ( IAS ) ( Ball 2005 ) . We will write a custom essay sample on the International Financial Reporting Standard in the uk or any similar topic only for you Order Now From April 2001onwards, the IASB became the functionary organic structure for publishing regulations and criterions sing accounting and fiscal issues under IFRS. At the same clip, IAS which issued by the International Accounting Standard Committee ( IASC ) are still acceptable by the IASB ( Ball 2005 ) . Harmonizing to the International Accounting Standard Board, since 2001 at least 120 states have required or permitted the acceptance of IFRS. In 2002, the European Union launched that all EU states ‘ listed companies must fix themselves to follow IFRS from 2005. In 2003, the first IFRS1 issued by IASB â€Å" first-time acceptance â€Å" and the undermentioned states commit themselves to follow the IFRS ( Australia, Hong Kong, New Zealand and South Africa ) . In 2005, In Europe about 7,000 listed houses in 25 states at the same time change to IFRSs. US Security Exchange Committee Chief Accountant issues ‘roadmap ‘ depicting stairss towards the remotion of the rapprochement demands by 2009. 2006, China adopts accounting criterions well in line with IFRSs in order to acquire full convergence after the Memorandum of Understanding has been made between IASB and FASB for progressing convergence of IFRSs and US GAAP. In 2007, Brazil, Canada, Chile, India, Japan and Korea all launch a day of the month to follow or meet with IFRSs. In 2008, Israel, Malaysia and Mexico to follow IFRSs and United States issues ‘roadmap ‘ for IFRS acceptance, update of IASB-FASB Memorandum of Understanding released and IASB paths complete response to the fiscal crisis. The completion of first portion of Constitution Review by IASCF was in 2009, besides the IASB increased members to 16 by 2012. Study overview: This survey will concentrate on the impact of implementing IFRS on UK listed companies through statistical analysis, mensurating the differences of fiscal ratios before and after the acceptance of IFRS. Then the survey will analyze the balance sheet and income statement points in order to research the grounds for differences in fiscal ratios and so analyze which of the IFRSs that made these differences. The fiscal ratios will be used in this survey are: The profitableness ratios: operating net income border ( OPM ) , return on equity ( ROE ) and return on invested capital ( ROIC ) . Leverage: measured by equity ratio ( ER ) and pitching ratio ( GR ) . Liquidity ratios: current ratio ( CR ) and speedy ratio ( QR ) . Market-based ratio: monetary value to net incomes ratio ( PE ) . Research Problems: This survey will be trying to analyze the followers: The effects that may ensue from altering describing criterion from the UK GAAP to the International Financial Reporting Standard. The survey will concentrate on fiscal ratios, specifically profitability ratios, fiscal purchase, liquidness ratios and the market-based ratio of the houses that adopt the IFRS and impacts of this acceptance. Purposes and Aims of the survey: This survey will turn to the research inquiry whether there is an impact on the public presentation of the companies that adopt IFRS alternatively of their local GAAPs. Further more, this survey is a attempt to add more literature to the 1s that already done in this country but on different states in order to Rationale and Justification for the survey: The principle and the justification of this survey is an effort by the research worker to find whether if there is an impact on the cardinal fiscal ratios consequences when following the International Financial Reporting Standards. There are many literatures done about the issue of following IFRS and its impact on the public presentation of the houses. Such literatures tackle the topic from different point of position, but this survey will concentrate on analyzing the impact on fiscal ratios through statistical analysis. Methodology: This survey will analyze the impact of acceptance of IFRS on fiscal ratios of the listed houses in UK for the old ages 2002, 2003 and 2004 as the old ages before the compulsory acceptance in 2005, so the old ages 2006, 2007 and 2008 as the old ages after the acceptance. The survey will utilize the fiscal ratios for 30 listed houses in the UK. This research will follow the survey of Lantto A ; Sahlstrom ( 2009 ) , where they analyse the differences between fiscal ratios before and after the transition from Finnish accounting criterions to IFRS. This survey will utilize the same methodological analysis on the UK houses and will prove the statistical significances of the differences, and analyze the major grounds for the differences before and after the transition. Research construction: Chapter one: debut Chapter two: differences and similarities between IFRS and UK GAAP Chapter three: research methodological analysis Chapter four: consequences Chapter five: decision and treatment Plan of the Survey: The entry of the thesis will be on the of September 2010 and it will be finished in about four months get downing from June up to September and can be scheduled as follows: Literature Reappraisal: Many literatures have studied the impact of the acceptance of IFRS alternatively of national GAAPs in order to analyze the betterment of fiscal coverage. IFRS is established to minimise the spread between fiscal statements prepared under different national or domestic GAAPs. Lantto A ; Sahlstrom ( 2009 ) analyze the impact of IFRS acceptance on cardinal fiscal ratios in Finland after transition from DAS to IFRS. Their survey conclude that there have been alterations in cardinal fiscal ratios of Finnish companies after the acceptance of IFRS perceptibly increasing in profitableness ratios and pitching ratios on one manus. On the other manus, they have found a decreasing in the PE, equity and speedy ratios. These additions in profitableness ratios and lessenings in PE ratio are due to the additions in the income statement net incomes. They refer that the remotion of the amortisation of purchased good will harmonizing to IFRS 3 is the chief ground for the noticeable increasing in the ratios of profitableness. They besides found that there is an addition in duty points and a lessening in stockholders equity and this will take to increase the fiscal purchase ratios. In add-on, the addition of the current liabilities made the liquidness ratios to diminish, wh ere Daske et Al ( 2008 ) examine the compulsory acceptance of ( IFRS ) and its effects on the economic system on different states over the universe. They analyze a sample of houses in 26 states in order to analyze the effects on market liquidness, cost of capital, and Tobin ‘s Q in these states. Their determination was, on mean, market liquidness increases around the clip of the debut of IFRS which contradict Lantto A ; Sahlstrom ( 2009 ) . They recorded an addition in equity ratings which is consistent with Lantto ‘s consequences and a lessening in houses ‘ cost of capital, when the effects took topographic point before the official acceptance day of the month. When spliting their sample, they find that states that have intensifiers for transparence tend to hold capital-market benefits. When they make comparing between compulsory and voluntary adoptive parents, they find that the capital market effects are most obvious for companies that voluntarily adopted IFRS, in both old ages when they adopt IFRS and once more afterwards, when IFRS go compulsory. Furthermore, Cordazzo ( 2007 ) address the concern of altering from Italian GAAP to IFRS by supplying empirical support of the nature and the size of the differences between Italian GAAP and IAS/IFRS. He studied Italian listed companies in order to demo the most of import effects of the acceptance of IAS/IFRS. The consequences show a further the entire impact of altering to IFRS on net income than stockholders ‘ equity. His consequences confirms Lantto A ; Sahlstrom ( 2009 ) consequences in footings of positive impact on net income and contradicts with Daske et Al ( 2008 ) and Lantto A ; Sahlstrom ( 2009 ) in the impact on stockholders equity when his consequences showed a lessening in this point. The single accommodations show more major differences between the Italian GAAP and IAS/IFRS in how to handle concern combination, fiscal instruments, commissariats and intangible assets with m ention to both net income and stockholders ‘ equity ; while there has been an of import difference merely on stockholders ‘ equity in income revenue enhancements, and belongings, works, and equipment. Nevertheless, Jermakowicz ( 2004 ) study the acceptance of IFRS in Belgium. The survey examined 20 companies in Belgium tracking the impact of IFRS on their studies. This survey adopted a study attack sent to 20 Belgian houses aims to happen out that using IFRS will impact the method of coverage of these companies every bit good as enhance the comparison degrees in fixing amalgamate histories for these houses. The first three companies that adopted the IFRS in 2003 were analyzed quantitatively. The survey summarises that companies adopted the IFRS alternatively of Belgian GAAP reported a considerable impact on their net income, every bit good as equity, which is consistent with Daske et Al ( 2008 ) and Lantto A ; Sahlstrom ( 2009 ) . Besides, Iatridis A ; Rouvolis ( 2009 ) look into the effects of the acceptance of IFRS alternatively of Greek GAAP on the fiscal figures of Greek listed companies. They besides study the factors related to IFRS voluntary revelations before officially following IFRS, the grade of net incomes direction under IFRS, and the value relevancy of IFRS-based accounting Numberss. Their consequences show that the following IFRS has caused instability in the figures of balance sheet and income statement of Grecian companies. They found that there has been a major betterment in fiscal figures in the undermentioned period even though the effects of the passage cost because of following IFRS. The consequences show that the twelvemonth of the acceptance of IFRS in 2005 did impact the fiscal figures adversely in footings of profitableness and liquidness. In twelvemonth 2006, these figures recorded an betterment, which they refer it to that IFRS became more well-known to the Grecian companies. Another survey has been done on German companies that adopt IFRS by Van Tendeloo and Vanstraelen in 2005. They tackle the issue of whether the acceptance of IFRS is related to lower net incomes direction. They study German companies that have adopted IFRS if they engage significantly less in net incomes direction compared to companies fixing their studies under German GAAP. In their consequences, they propose that the acceptance of IFRS can non be related with lower net incomes direction. Schipper ( 2005 ) study the effects related to mandatory acceptance of IFRS in the European Union and he found that the International Accounting Standards Board must supply more inside informations about the usage of the IFRS and the inauspicious effects that may ensue due to the acceptance of IFRS, or at that place will non be broad usage of IFRS by the comptrollers who prepare the fiscal studies and they will go on to utilize local GAAPs or US GAAP. Jones A ; Higgins ( 2006 ) support Schipper ‘s consequences when he studied 60 companies in Australia that adopt IFRS through a telephone study. They find important fluctuation in the study answers with elements such as house size, industry background and expected impacts on fiscal public presentation ; the overall consequences show that many of the companies have non been good prepared for altering to IFRS and they are dubious about acquiring any benefits from following IFRS. Callao et Al ( 2006 ) . Quoted in Callao, Jarne A ; LaA?A ±nez ( 2007 ) inspect the manner in which Spanish companies have dealt with procedure of using IFRS. The base of empirical survey is a study sent to Spanish concern groups listed on the Madrid stock exchange. The consequences show that these companies have taken a really positive attitude towards the harmonisation procedure and the acceptance of IFRS in one manus. On the other manus, altering to IFRS is dearly-won and needs more alterations in concern organisation and constructions, every bit good as accounting policies. A twelvemonth subsequently a contradictory survey done by Callao et Al ( 2007 ) when he examine the effects of the acceptance of IFRS on the comparison and relevancy of fiscal coverage in Spain. This survey tried to compare between houses that adopt IFRS and others that still use the local GAAP. They found that following IFRS did negatively impact the comparison and concluded that using both criterions at t he same clip in the same state will do it hard when comparing between houses, even in the same industry. Their survey besides consequences that the fiscal coverage has non improved because there was a spread between the book value and market value when altering to IFRS. They besides concluded that there will non be benefits from using IFRS in the short term and may be there will be in medium and long term. Peng A ; Smith ( 2009 ) look into the convergence procedure through the old ages ( 1992-2006 ) of the convergence of Chinese GAAP with IFRS from theoretical point of position. They find that there have been an of import motion towards convergence took topographic point through the issue of four following Chinese GAAPs: 1992, 1998, 2001, and 2006. Convergence between Chinese GAAP to IFRS happened through both, the direct import of criterions from IFRS and progressive alterations to Chinese GAAP. Direct import was observed for points either reflective of traditional Chinese accounting pattern or 1s that addressed state of affairss non considered or non relevant under the old accounting theoretical account. Progressive alterations to Chinese GAAP were observed on points well different from traditional pattern. On the whole, they concluded that both combination of staged execution and direct import has proven to be practical and effectual in the convergence of Chinese GAAP with IFRS. Jones and Luther ( 2005 ) examine three Bavarian companies and two direction consultancy houses in Germany, whether the alteration to IFRS could hold important effects on the typical traditional direction accounting patterns applied in the field of control. They conclude that directors have to take between, either uniting external and internal coverage or go oning to run double accounting systems, restricting the acceptance of IFRS to external coverage. Ormrod and Taylor ( 2004 ) analyse the impact of the following IFRS alternatively of UK GAAP on compacts included in debt contracts. Their consequences showed more volatile on net incomes figures, every bit good as in fluctuations reported net incomes and balance sheet elements. Wei?enberger, Stahl, andVorstius ( 2004 ) study the surveyed a group of German houses listed in ( DAX100 ) for the grounds that made these houses choose IFRS or US GAAP instead than German GAAP. The research workers received 81 responses out of 359 houses ‘ sample. Their consequences showed that the ground of acceptance of IFRS or USGAAP by these German houses was that they was anticipating to hold terms in the capital markets, every bit good as to better supply of information, and the internationalisation of investors. However, they found that non all of these aims were attained. Larson and Street ( 2004 ) study 17 European states to analyze the obstructions of the convergence in these states ( Switzerland, the10 new EU members and other EU campaigner states ) . The informations used was gathered in2002 convergence study by the former Big Six international accounting houses. They showed in their consequences that two major obstructions to convergence are the trouble of definite IFRS and the tax-orientation of many local systems. How to cite the International Financial Reporting Standard in the uk, Essay examples