Thursday, June 11, 2020

Can Corporations Be Trusted To Reform Society

posted on June 24, 2014 You be the judge: How Corporate Law Inhibits Social Responsibility:  A Corporate Attorney Proposes a ‘Code for Corporate Citizenship’ in State Law by Robert Hinkley at CommonDreams.org Charter schools are cheating your kids: New report reveals massive fraud, mismanagement, abuse at Salon.com Education Reform As The New Misogyny: A Reader by P.L. Thomas at Radical Scholarship Starbucks’ demented politics: Why its ballyhooed â€Å"college† offer helps them — not you by Tim Donovan at Salon.com California Wasteland: Erin Brockovich Still Fighting for Neighbors Over Contaminated Drinking Water at ABCNews Anadarko’s Kerr-McGee Held Liable in Tronox Spinoff at Bloomberg.com State of charter schools: How Michigan spends $1 billion but fails to hold schools accountable at Detroit Free Press Compare the Exxon Valdez and BP Oil Spills at NWF.org Michelle WatersI am a secondary English Language Arts teacher, a University of Oklahoma student working on my Master’s of Education in Instructional Leadership and Academic Curriculum with an concentration in English Education, and a NBPTS candidate. I am constantly seeking ways to amplify my students’ voices and choices.

Saturday, May 23, 2020

Sources Of Law And European Convention On Human Rights Essay

Starting with the fact that sources of law in Wales and England are similar, there are 4 sources of law, which are: Statute Law, Common Law, European Law and European Convention on Human Rights. First of all, Statute law is a written law passed by a legislature on the state of federal level. An example of it would be  «Theft Act 1968 ». It is the first and primary source of law and it is created by proposing a Bill in Parliament. After three readings of the bill in House of Commons and House of Lords and afterwards in Royal Assent is received and approved, then it becomes a satute which must be enforced by courts. Secondly, there is a Common Law. Common Law is created by judiciary and it is also known as  «case law ». However, the Common Law could be amended or overridden by Statute Law, EU LAW and/or Human Rights Law. Third is European union law. It was created as a result of European Communities Act 1972. There are four principal institutions, which are: The council of the EU, European Commission, European Parliament and European Court of Justice. They make the decisions concerning laws. Finally, there is European Convention on Human Rights. It came into effect in October 2000. It takes care about main provisions of the European convention of Human Rights into the UK law. Those sources of law divide in internal and external, Common and Statute are internal while European Union law and European convention on Human Rights are external laws. Internal laws refers to laws thatShow MoreRelatedWhy European Law ( Eu And Echr ) Has An Impact On The Uk1393 Words   |  6 PagesGaining an insight on How and Why European Law (EU and ECHR) has an impact on the UK can be challenging. Before overcoming this obstacle it is advised to acquire basic knowledge on the founding treaties and those currently in force. The sources of law and their effect will analyse, whether the UK should remain a part of the European Union or not. The end of WW2 resulted in the creation of an intergovernmental organization The United Nation, promoting Peace and Human Rights. In 1946, the British PrimeRead MoreHow European Law ( Eu And Echr ) Has An Impact On The Uk1394 Words   |  6 PagesGaining an insight on How and Why European Law (EU and ECHR) has an impact on the UK can be challenging. Before overcoming this obstacle it is advised to acquire basic knowledge on the founding treaties and those currently in force. The sources of law and their effect will analyse, whether the UK should remain a part of the European Union or not. The end of WW2 resulted in the creation of an intergovernmental organization The United Nation, promoting Peace and Human Rights. In 1946, the British PrimeRead More‘Write a Short Essay Critically and Concisely Discussing the Binding Sources of Law in Modern Ireland.’1409 Words   |  6 Pagesbinding sources of law in modern Ireland.’ Binding sources of law in Irish law are the sources created by the binding authorities, that is to say the rules which must be followed in adjudication. Adjudication is the fact that the judicial decision is binding on the parties involved in a case. Binding authorities must be distinguished from persuasive authorities. Sources coming from persuasive authorities can eventually be followed in certain circumstances. There is a hierarchy in the sources of IrishRead MoreThe Issue Of Parliamentary Sovereignty1481 Words   |  6 Pagesand dissolve any law which means any law passed by the parliament cannot be overruled by any court rules. No parliament, on the other hand can enact law that a future parliament cannot amend Which means that, they are the only figure that can change or reverse laws passed by the them. The UK is also noted to have bit and pieces of unwritten and uncodified constitution which mean the constitution is derived from a diverse source. Basically, the UK becoming a member of European Union in 1973 hasRead MoreThe Human Rights Act of 1998 and Its Judicial Impact1190 Words   |  5 PagesThe Human Rights Act of 1998 and its judicial impact In spite of the fact that there is much controversy when regarding human rights and the degree to which the authorities are determined to get actively involved in stopping significant crimes from being committed, its components basically remained the same. The European Court of Human Rights has the authority to determine the outcome of a trial involving a violation of human rights and all judges coming across such a case need to take into considerationRead MoreIs the Uks Constituition Becoming Increasingly Codified Essay843 Words   |  4 Pageshowever draws from several different sources such as; statutes laws, common law, conventions, EU laws, authoritative documents etc. Statute law, is a written law passed down by parliament for example the human rights act of 1998 which brought the European convention on human rights into British law, conventions is another source of the British constitution, they are unwritten laws considered binding on members of the political community for e xample the Salisbury convention which made sure that the houseRead MoreThe Rights And Duties Of The Employees And Employers Essay1459 Words   |  6 PagesExecutive Summary Employment law determines the rights and duties of both the employees and employers. it is one of the most important branch of law governing the mutual rights and liabilities of those two. It controls the interaction between the employees and the employers. If the acts done by employer or employee in contravening the rules and regulations of Employment law then he or she will be entitled to get remedy through the interference of court. Besides Primary legislations enacted in UKRead MoreEu and the Fundamental Rights..1449 Words   |  6 PagesThe European Community (EC) has expressed through treaty provision and case law that the protection of the fundamental rights of EC citizens is vitally important. However, the EC itself is not currently bound to a set of agreed fundamental rights. For years, the European Court of Justice (ECJ) has respected and protected fundamental rights by considering the position of state constitutions and the terms of the European Convention on Human Rig hts (ECHR). Yet, the ECJ is not bound to follow theseRead MoreWith reference to the source, describe 3 sources of the UK constitution.888 Words   |  4 PagesWith reference to the source, describe 3 sources of the UK constitution. Common Law: It includes legal principles that have been developed and applied by UK courts, also it is legal precedent made by judges concerning, for example, the 1931 Donoghue v. Stevenson case had important consequences for the definition of the law of negligence. Conventions: Established norms of political behaviour rooted in past experience rather than the law. For example, the Salisbury Convention states that the HouseRead MoreThe United Kingdom Of England And Northern Ireland1029 Words   |  5 PagesArguments by the UK: The United Kingdom of England and Northern Ireland believes that Ecuador has no legal right or basis to grant political or diplomatic asylum to Assange for various legal reasons that the Court is set to debate. First, the United Kingdom’s involvement in the topic comes from their obligation to extradite Julian Assange to Sweden under Article 35, Clause 3 of the Extradition Act of 2003. Since Sweden has filed for an EAW that has been approved by the UK, the UK is under a formal

Sunday, May 17, 2020

Divorce A Complicated Subject - 1987 Words

Divorce: Causes Sierra Dickens November 8, 2014 FLHD 3360 David Heaton Abstract Divorce is a complicated subject. This paper is designed to look at three major issues that society feels are causes of divorce today. These three are basic incompatibility, sexual issues /infidelity, and money /arguments. The paper goes through all three and focuses on different aspects of them that I feel are important when considering a divorce. Introduction Utah courts refer to divorce as, â€Å"the proceeding that ends a marriage and all legal relationships between a husband and wife, except those specified in the divorce decree.† (Utah Legislature, 2014) It also says that there are many issues during and following a divorce such as custody, child support, alimony, and division of property. It is the job of the court to review each case and determine if a divorce is necessary, or if the couple must take further actions to receive a divorce. It is a process that can be extremely stressful and financially draining if there are underlying issues. Divorce can also be as easy as signing papers and moving on. Either way there are many different opinions on what the causes are for divorce. â€Å"Divorce is a complex event that can be viewed from multiple perspectives.† (Amato Previti, July 2003) There are many different theories that people have as to why a divorce happens. Many people say that divorce only happens when the couple fails to maintain the respect and careShow MoreRelatedWhy Is Love So Complicated?1212 Words   |  5 Pageshaven’t been answered up to this day. For instance â€Å"Why is love so complicated?† was one of the many questions that was left. Many could say that love is complicated because one person from the relationship isn’t putting their part into the relationship. However, during the Renaissance era one could say what caused love to be so complicated was education, religion and the new Church of England. Throughout history education was not a subject people saw as a main priority in one’s life. Society startedRead MoreDivorce : The Divorce Rate1662 Words   |  7 PagesThe divorce rate, while fluctuating over time, has reached high percentages lately. As Coltrane and Adams posit, the high divorce rates are due in part to the fact that the expectations of marriage are high in high esteem. When it does not work out, people are anxious to try again to find the perfect partner. Divorce is what allows people that opportunity (Coltrane and Adams p. 201). However, the intricacies of divorce are complicated. Much of the conversation of divorce is focused on fault andRead MoreLegal Advice For The Job Expenses For Production Of Income852 Words   |  4 PagesMost of the people in their lives at one point or another need legal advice or help, either it’s related to a divorce, leasing a house or writing will. These expenses might be deducible under the â€Å"Job Expenses and Ce rtain Miscellaneous Deduction† on the form 1040, Schedule A (subject to the 2% limit of Adjusted Gross Income). But not all of the fees for legal services are deductible. Internal Revenue Code doesn’t specify exactly what legal fees are deductable and what are not. However IRC providesRead MoreAbstract. Conflicts Happen Every Day Of Our Life And Are1649 Words   |  7 Pagesthe most important elements of a negotiation. Negotiations involve preparation, relationships and getting the other party to see things from your perspective. A divorce negotiation can be difficult because of the personal and business issues involved. Both parties normally go in expecting to receive everything that they ask for. A divorce negotiation can be emotional and stressful, especially when it involves children. This can sometimes bring about complex settlement issues. There is a middle groundRead MoreWomen During The Ottoman Empire1590 Words   |  7 Pagesin the Islamic legal structures was very complicated in the Ottoman Empire. The Ottoman Empire was a vast political entity that existed for more than five hundred years, making it impossible to question how the women in the whole Ottoman legal structure ought to be treated. In the Islamic Empires, all the wome n were treated based on the Islamic law; therefore, questioning these meant questioning the Islamic laws which was a taboo. Women as a legal subject forms a very diverse topic which can beRead MoreSolution to Divorce1574 Words   |  7 PagesWashington DC 20510 Dear Legislators: It is said by most scholarly articles and books they over 50 percent of marriages in the US end in divorce. Although this may not be the truth for some marriages, it is no secret that the California and even national divorce rate is at an all time high. Divorce is also the main cause of the degradation of the modern American family. Divorce can have lasting effects on all parties involved. It is a lasting and trying situation that effects children and causes a detrimentalRead MoreIn A â€Å"The Kid’S Guide To Divorce† By Lorrie Moore, A Young1650 Words   |  7 PagesIn a â€Å"The Kid’s Guide to Divorce† by Lorrie Moore, a young child is learning to cope and deal with her parent’s divorce in her own way which includes feeling the need to cater to each individual parent by selecting word choice that won’t make them feel uncomfortable. She even goes to the lengths of comparing them to scary characters on late night television which suggest that she is feeling more emotions. The story put an emphasize on the child’s perspective of what is happening and shows the trueRead More Marriage in 18th Century Europe Essay1004 Words   |  5 PagesThese restrictions tended to represent the interests of the wealthy and uphold patriarchal tradition. Backlash to these restrictions produced a number of undesir able practices, including promiscuity, wife-sale, and divorce. Before the eighteenth century, marriage was far less complicated. Verbal consent and consumation constituted legal marriage: once the knot was tied by such verbal exchanges it could not be undone: a valid marriage was technically indissoluble. Such vows could be made, moreoverRead MoreMarriage is a Committment to Your Spouse740 Words   |  3 Pageswould be no basis for the promise to love each other forever. A feeling comes and it may go.â€Å"―Erich Fromm. With love and promises comes a life changing situation- marriage. So at what age is it appropriate to marry? Teenage marriage has become a subject that many people have disagreed on over the last few decades. Some say that teenagers are not mature enough to marry, while others argue that if a teenager truly loves someone they should get married. If love is a promise, are teenagers preparedRead MoreWhy Polygamy Should Remain Illegal1328 Words   |  6 Pagesin what happens in their lives. Due to the various amount of w ives the man in the polygamous relationship might have depends, on how many children that will be born. Children could have a lot of insecurities due to the fact some children might be subject to favouritism. With so many children it would be hard to make everyone feel special without having jealousy. This leads to many children being neglected, â€Å"Nearly two-thirds of the families living at a polygamist group s ranch targeted in a high-profile

Tuesday, May 12, 2020

The English Language Systematically Degrades and Devalues...

The English Language Systematically Degrades and Devalues Women It is often argued that the English language needs to be modernised to keep pace with the rapidly changing societies in the world. One reason for this is many words and their usages are viewed as sexist, in that they are discriminating against individuals based on their gender. In this essay, I shall discuss many factors relevant to the argument that the English language systematically degrades and devalues women. One possible argument in agreement with this statement is that male words and their female equivalents are often asymmetrical in their connotations and†¦show more content†¦Even the word ‘female’ is a marked term derived from ‘male’, and ‘women’ is derived form ‘men’. This repetitive format stems from the fact England has always been a patriarchal society, where female liberation is a relatively new idea, and as a result the English language still strengthens and perpetuates sexist attitudes. However, it is possible to argue that this is gradually changing, and the language is becoming less discriminate, because many marked terms such as ‘authoress’ are dying out; this is a sign of changing attitudes in society. Another illustration of how the English language devalues women more than it does men is that there is a vast amount of insulting lexical usages for females, often with no equivalents for males, and usually with increased negative connotations compared to the insults aimed at males. For example, there are innumerable sexual insults such as ‘whore’, ‘slag’ and ‘slut’ that portray the view that women are sex objects. Lexis that denotes a man’s sexual lifestyle are incontestably more positive in general, for example ‘stud’, ‘player’ and ‘Casanova’. The idea that women are less significant than men is conveyed in the largeShow MoreRelatedEssay on Criminological Theories13456 Words   |  54 PagesBritish criminologist, proposed the idea that criminals are shorter, weigh less, and â€Å"mentally defective,† wrote The English Convic: A Statistical Study (1913). Hooten, E.A.: (1887-1954) Anthr opologist and neo-Lombrosian, proposed the idea that crime is caused by physical inferiority, wrote Crime and the Man (1939). Mednick, Sarnoff: Developed the best-known and most systematically stated and tested modern biosocial theory. Chapter 4 Psychological Theories Terms 14 California Psychological

Wednesday, May 6, 2020

The Spanish Colonization Of Latin America - 1270 Words

Because the Indians and Spanish lived in different areas in Latin America, the Indian culture and society did not change significantly. Or did there society change? The Spanish colonizers had a huge influence on the indigenous peoples of Mexico and Peru’s, culture, language, traditions, religion, even on their native food. One can say that this came into being shortly after Columbus discovered the New World. The Spanish conquistadors, who sailed with Columbus to the New World, were the first to leave their mark on the new territory. We still see some of these traditions in today’s society. The Spanish taught the Indians of their oral traditions of legends and jokes, music, food, beliefs, and customs. The Indians even picked up on their native tongue, Spanish, and used it as their own and still do to this day. There are many things in the Mexican culture which have contributed to the shaping and molding of the modern Latino society, such as the Mexican history, culture, language, religion, and traditions. The Indigenous culture is not simply a blend of Mexico used to be, but the results of a unique historical process that developed with an originality all its own. This culture was divided into many different social classes after the Spanish took the reins. Like they started to develop a governmental system for the Indigenous people and they started to tax them with the Bourbon Reforms. Many Indigenous people hated the thought of this so they took matters in to their ownShow MoreRelatedThe Spanish Colonization Of Latin America Essay1270 Words   |  6 PagesBecause the Indians and Spanish lived in different areas in Latin America, the Indian culture and society did not change significantly. Or did there society change? The Spanish colonizers had a huge influence on the indigenous peoples of Mexico and Peru’s, culture, language, traditions, religion, even on their native food. One can say that this came into being shortly after Columbus discovered the New World. The Spanish conquistadors, who sailed with Columbus to the New World, were the first toRead MoreThe Inequality Of Latin America1673 Words   |  7 Pagesâ€Å"In the 1500s, Spanish and Portuguese colonizers imposed their language, their religion, and their social institutions on the indigenous Americans and enslaved Africans, people who labored for them in mines and fields and who served them, too, at table and in bed† (Chasteen 5). Many people would say this is where inequality in Latin America began, with colonization. However, colonization is just a small piece of the roots of inequality of the region, which actually started with the natives of theRead MoreThe Conflict Between Aztecs And Incas1745 Words   |  7 Pagesco nsolidation of a system of states in Latin America, it is necessary to to back in history and analyze the distribution of power within the period even before the colonization. Despite our post Columbus state formation history of Latin America that has taught that the â€Å"real order† was established after the colonization, we have to understand that there already existed a consolidated power and order in the region, which in fact, it was a key factor for the widespread of Spanish power. As Charles Jones establishedRead MoreThe Importance Of Globalization In Latin America1276 Words   |  6 Pages Latin America is rich in indigenous diversity and cultural traditions. There are hundreds of dialects spoken by indigenous communities in many regions of Latin America. Language is important because it is the way its speaker view the world and the culture that surrounds them. In Latin American indigenous communities language is also very important because it is the way cultures save memories, express emotions, share traditions, and pass on knowledge(Kung, Sherzer). All over the world language, ofRead MoreReligion in Latin America; the Age of Discovery and Conquest (1492-1597)1058 Words   |  5 Pages and conduct of the Spanish during the Age of Discovery and Conquest (1492-1579). The colonial church provided control and a standard of conduct and living for the new world. In fact, the colonial church had even more power in Spanish America then it did in Spain. Why this is important though, is because it limited the possibility of rebellion and opposition. As long as the church was i n place, there was Spanish order, and as long as there was Spanish order, the colonization process could continueRead MoreEffects Of The Age Of Exploration1195 Words   |  5 Pagesothers, their land were invaded and lost many lives. The Spanish and the Portuguese are two main leaders of Europe that began the movement of exploration and colonization. Because of their actions, regions like Latin America and West Africa were at a deep disadvantage, being control by other country. But because of the age of exploration, new things are discovered that prosper other places. The interactions during the age of exploration in Latin Africa redefined the identities of Europeans by the fallRead MoreEssay on Ethnicity and Latin America1140 Words   |  5 PagesEthnicity and Latin America Latin America and the American colonies were â€Å"tamed† based on completely different ideologies. From a Latin American perspective, the most important of the European explorers were of course, the Spanish and the Portuguese. These explorers arrived in Christopher Columbus’ â€Å"new world† with the express goal of bringing glory and prestige to their homeland. In stark contrast, settlers came to the colonies seeking freedom from the religious persecution in Europe. TheRead MoreThe Culture Of Latin America Essay1630 Words   |  7 Pagesculture of Latin America is multi-faceted and rich. More than 300 million Spanish speakers reside in Latin America and are spread across a vast geographic region; this makes it tough at times to explain Latin American culture. Though, there are some living standards and ways of observing life which is in common all over the majority of the area. Latin America comprises of 21 main countries. Major languages spoken in Latin Amer ica are French, Portuguese, and Spanish. The Latin America region is aRead MoreEuropean Exploration And Conquest Of Latin America1277 Words   |  6 PagesBefore European exploration and conquest in Latin America the indigenous people lived off the land working mainly to support themselves. Despite having conflicts of their own, most Latin American tribes would coexist peacefully relative to what was to come. Some, more advanced civilizations, such as the Aztec, did have conditions somewhat similar to those that would soon spread to the rest of Latin America. When European settlers started to take over the Americas, however, conditions got markedly worseRead MoreThe Effects of Westernization Essay example934 Words   |  4 PagesAsia, Africa, and Latin America have all been influenced by the transmission of Western cultural values through direct as well as indirect contact. By means of colonization Asia, Africa and Latin America were particularly affected as Western values were e nforced upon the populations by colonial assault. During this era traditional cultural pursuits declined and stagnated in the face of Western conquests. The attitude is much the same now as it was then, â€Å"However disagreeable the â€Å"medicine† may

Free Beef Cattle Productivity Essay Free Essays

string(35) " it helps the animals gain weight\." INTRODUCTION Producing high quality beef, which corresponds to the customers’ needs, has become extremely essential for the farmers. Red Meat in Scotlandnow faces competition from high quality imported products from countries such as USA, Braziland Argentina, even the meat producers from other parts of United Kingdom. Recent surveys indicate that the ‘tenderness of beef’ cuts at Retail Stores and Food Services shops have high variations (Morgan et al, 1991; Hamby, 1992). We will write a custom essay sample on Free Beef Cattle Productivity Essay or any similar topic only for you Order Now National Beef Quality Audit ranked ‘inadequate tenderness’ as the second most important Beef Quality Problem (Smith et al, 1995). Owing to the high competition from international producers, and increasing demands of customers, Scottish beef manufacturers are facing a tough time. Producing high quality beef at low prices has become one of the major concerns among the producers. In order to respond to the needs and to maintain the market share, producers will need to resort to methods such as cloning, nuclear transplantation and vitamin supplementation. However, there is always a doubt, if the consumers will accept the enhanced beef? The purpose of this essay is to outline some of the most successful methods of improving beef-cattle productivity as well as understand what the likely response of customers may be. We also explore the various legislations on the use of beef cattle productivity enhancement methods. DIFFERENT METHODS OF IMPROVING PRODUCTIVITY One of the most common, yet advanced method of improving productivity of Beef-Cattle is ‘Embryo transfer’ also, referred as ‘ET’. First experimented in 1949, this method became commercialized only in 1970, when a European dual purposes breed of cattle gained recognition within a very short time period. Since then, ET technology has developed step by step and different techniques such as surgical recovery of Embryo, artificial insemination, rapid development of super-ovulation are being used. Since 1977, Embryo Transfer technique has been famous all over the world. (www.ezinearticles.com); Smith Nicholas (1983) Embryo Transfer is an advanced technique where ‘genetically superior’ and sexually mature female is injected with ‘exogenous’ hormones, so as to produce more ova which will then get successfully fertilized inside her, either naturally or artificially, are removed evaluated and transferred into the reproductive tract of surrogate mother, where it is developed into a mature calf. (www.ezinarticles.com) Studies suggest that Vitamin D (VITD) supplementation in beef cattle is a successful method of increasing the longissimus calcium concentration by as much as 50% as compared to the muscle calcium levels from non-supplemented steers. This results in improving the overall meat tenderness. The researchers figured out that the VITD induced tenderization of meat, is a result of activation of calpain proteases, however, it would be inappropriate to rule out other possible mechanisms that may contribute to the overall tenderness of meat (Ray et al, 1999) Another interesting finding, experimented on Japanese Black Cattle shows that Vitamin C dose of approximately 20mg to 60mg/kg of weight, can lead to better quality of meat. Vitamin C should be coated with digestible coating which can absorbed by the intestinal tract after it passes through the stomach. ‘Soyabean-hydrogenated oil and fat’ forms a desirable covering material. Results of such doses showed no significant difference between the Cattle supplemented with Vitamin C and the non-supplemented steer. However, the quality of meat showed significant differences in fat marbling (Shimofuri), luster, firmness and texture of the meat. (www.freepatentsonline.com) (Methods of improving beef quality) Another method used for improving quality is ‘Hydrodyne Process’. This process uses a small amount of explosive, so as to generate a minor shock wave in water. This shock wave passes thorough the objects that form an acoustic match with water. It was found out, that four beef muscles, namely Longissimus, Semimembranosus, Biceps Femoris and Semitendinosus, when exposed to either 50, 75 or 100g of explosives got significant tenderization. A significant 72% reduction in shear force was observed for the longissimus muscle using 100g of explosives. In other three muscles, reduction in shear force with magnitudes of 30 to 59% improvements was observed. Results suggest that using the ‘Hydrodyne process’ for tenderizing beef is a novel opportunity for the meat industry to produce ‘Tender Meat’ (Solomon M.B et al, 1997). Having said that, it is also well-known that intrinsic quality attributes of beef, especially the tenderness of beef, depends to a great extent on post-mortem factors, such as Temperature, pH, Proteolysis that result in degradation of beef during the post-mortem ageing. However, researchers have also proved that Quality characteristics, depend directly on the muscle biology of live animals which is further regulated by the genetic, nutritional and rearing factors (Geay et al, 2001); (Maltin et al, 2003) A significant method of improving productivity is ‘Cloning’. In technical terms, Cloning is the production of multiple genetically identical animals (Robl Spell, 2001). Genetically identical animals have been in production for over 30 years by using the technique of dividing embryos into two or more portions, so as to produce multiple embryos (Robl Spell, 2001). The technique, also known as ‘Splitting’ did not manage to generate as much public interest or concern, as has the current technique of ‘Nuclear Transplantation’ which is most commonly referred as ‘Cloning’. Nuclear Transplantation has the potential of producing genetically identical animals in unlimited numbers (Chan 1999; Cibelli et al, 1998; Wilmut et al, 1997). Somatic Cell nuclear transplantation cloning has great promise, however, the limitations, such as low pregnancy rates and low calf survival rates restrict is current use. Somatic Cell cloning is still in the research phase and it is of utmost importance, that there is necessary research done, in order to improve survival rates and further evaluate variations in results before the commercialization of this technique could take place. Small scale commercialization of this technology will be the second phase where they multiply animals of high value. When efficiency and quality of embryos improves, cryopreservation will become feasible and large number of embryos will be sold in straws, just as semen is today (Robl Spell, 2001). Another interesting and highly controversial topic is the ‘Antibiotic Debate’. For years now, farmers have been feeding their animals with small doses of antibiotics, as it helps the animals gain weight. You read "Free Beef Cattle Productivity Essay" in category "Essay examples" The weight gain of animals is highly beneficial for the farmers, as it helps increase their profit margins (http://www.pbs.org). Antibiotics like ‘tetracycline’ are fed to animals to help kill ‘flora’, a bacterium that is found in the intestine of animals. This results in better utilization of the eaten food and leads to increase in weight. Some other subtherapeutic antibiotics include tylosin, monensin, chlortetracycline given for growth promotion and prophylactic purposes (Dolliver A Gupta S, 2008) The constant controversy surrounding the use of subtherapeutic antibiotics for farm animals is whether its use causes the rise of drug-resistant bacteria; something that may lead to a widespread health problem (http://www.junkscience.com). Day by day, evidence linking use of sub-therapeutic antibiotics for food animals and human health risks is increasing. Researchers have found that, constant use of such antibiotics for food animals makes the bacteria in them resistant to drugs. If such animal’s meat is eaten by someone as an improperly cooked food, the person may fall ill and may not respond to the treatment possible through antibiotics otherwise (http://www.pbs.org). LEGISLATION ON USE OF DIFFERENT METHODS for IMPROVING BEEF CATTLE PRODUCTIVITY In 1985, the European Union imposed a ban on the use of growth-promoting hormones in beef production (Caduff Bernauer, 2004). European Union’s regulatory activity first started its activity in this area in 1980 after a unilateral ban imposed by four EU member countries (Italy,Netherlands,Denmark, andGreece) in absence of EU wide legislation. Regulatory heterogeneity within the European Union ended up creating conflict among different member states. Countries that possessed more permissive hormone regulation claimed that more strict regulations in other countries were helpful in creating non-tariff barriers to trade (Brand Ellerton, 1989). At the same time, various scandals related to illegal hormone sale, use of hormones in Livestock breeding grew into a controversial public health issue (Caduff Bernauer, 2004). Following the consumer boycotts against hormone beef led to a considerable drop in the prices as well as the sales of beef in many European Union Countries. In response to the constituencies’ preference for hormone free beef, as well as constant media attention and lobbying done by the import-competing beef producers, EU member states that had stricter regulations, refused to relax their standards (Caduff Bernauer, 2004). The member states which indulged in producing hormone beef feared losing their European beef export markets due to the partial national autonomy of other countries for regulation of beef hormones coupled with the domestic political pressures. As a result, majority of EU countries agreed to the EU-wide hormone ban, exceptUnited Kingdom(Caduff Bernauer, 2004). However, the majority voting council of Agriculture Ministers, helped enable the regulators of EU to overcome the opposition ofUnited Kingdom. In order to avoid further market losses, food processors and retailers supported the Commission’s view and favored the stricter rules, instead of the Laxer and heterogeneous regulations (Caduff Bernauer, 2004). Consumer attitude towards enhanced BeeF Research shows that consumers are willing to pay more for the beef that is known to have increased tenderness (Boleman et al, 1997). Trained sensory panel evaluations reveal that enhancing beef steak with phosphate/salt-containing solution results in a more tender and juicy end product (Jensen et al, 2002). However, Robbins et al (2002)’s reports show, that enhancement done with phosphate/salt solution resulted in damaging effects on attributes such as color of the beef. For European customers color attribute is one of the most important factors while purchasing fresh meat (Glitsch, 2000). Carpenter et al (2001) also confirm that color red is preferred by European customers while making the purchasing decision. For consumers, attributes such as color, visible fat, price and cut were the most important and influencing factors, they considered when making a purchase. Other attributes such as tenderness, flavor and juiciness, which were significantly increased by enhancement, were found to be of high importance with respect to the eating satisfaction of customers. Although there was some concern about the added ingredients, there is no doubt that enhancement leads to much tender and juicier beef. CONCLUSION During the course of this essay we have explored that increasing the beef quality without using antibiotics, growth hormones, cloning, vitamin supplementation seems to be a tough ask. Raising beef cattle without enhancement may not result in the quality of beef desired by the customers, and will also prove to be more expensive. On the other hand, it was also observed how important it is to work within the regulations. This is a dilemma which will need further research. Responding to customers’ needs may not be a wise option, as some researchers have found serious health risks; however, concrete evidence is yet to be discovered. REFERENCES v Bernauer T and Caduff L (2004) – European Food Safety: Multilevel Governance, ReNationalization, or Centralization? v Boleman S.J, Boleman S.L, Miller R.K, Taylor J.F, Cross H.R, Wheeler T.L, Koohmaraie M, Shackelford S.D, Miller M.F, West R.F, Johnson D.D and Savell J.W (1997) – Consumer evaluation of beef of known categories of tenderness; Journal of Animal Science v Carpenter C.E, Cornforth D.P and Whittier D (2001) – Consumer preferences for beef color and packaging did not affect eating satisfaction; Meat Science v Dolliver A.S Holly and Gupta C Satish (2008) – Journal of Environmental Quality v Glitsch K (2000) – Consumer perceptions of fresh meat quality: Cross-national comparison; British Food Journal v Hamby P (1992) – Palatability problems in restaurant beef v Jensen J, Robbins K, Ryan K.J, Homco-Ryan C, McKeith F.K and Brewer M.S (2002) – Consumer attitude towards beef and acceptability of enhanced beef; Dept. of Animal Science v Morgan J.B, Wheeler T.L, Koohmaraie M, Crouse J.D, Savell J.W (1993) – Effect of castration on myofibrillar protein turnover, endogenous proteinase activities, and muscle growth in bovine skeletal muscle; Journal of Animal Science v Nicholas F.W and Smith C (1983) – Increased rates of genetic change in dairy cattle by embryo transfer and splitting, Animal Science, Cambridge University Press v Ray F.K, Swanek S.S, Morgan J.B, Owens F.N, Gill D.R, Strasia C.A and Dolezal H.G (1999)– Vitamin D3 Supplementation of Beef Steers Increases Longissimus Tenderness; Journal of Animal Science v Robl J.M and Spell A.R (2001) – Somatic Cell Cloning in the Beef Industry v Smith G.C, Savell J.W, Dolezal H.G, Field T.G, Gill D.R,GriffinD.B, Hale D.S, Morgan J.B, Northcutt S.L and Tatum J.D (1995) – The Final Report of National Beef Quality Audit v Solomon M.B, Long J.B and Eastridge J.S (1997) – The Hydrodyne: a new process to improve beef tenderness; Journal of Animal Science v www.ezinearticles.com : Embryo Transfer – A new technique for improving the Cattle Production, accessed on 20.11.2010 v www.freepatentsonline.com : Methods of improving Beef Quality, accessed on 21.11.2010 v http://www.pbs.org : Is your Meat SafeAntibiotic Debate, accessed on 25/11/2010 v http://www.junkscience.com : Milloy, S (2001) – Where’s the beef on farm antibiotics?, accessed on 25/11/2010 How to cite Free Beef Cattle Productivity Essay, Essay examples

Cash Flow Horizons Conservatism Research -Myassignmenthelp.Com

Question: Discuss About The Cash Flow Horizons Conservatism Research? Answer: Introducation As per the financial accounting principles, there might happen that the financial statement of organizations has assets that do not have excessive valuations. For ascertainment of value of assets, the carrying value of assets needs to be contrasted with some value concepts. Australian accounting standard boards under section 334 of Corporations Act, 2001 makes accounting standard AASB 136 impairment of assets. The objective of standards deals with prescribing the procedures that is applied by entity for ensuring that assets are not carried at more than recoverable amount. If the amount that is recorded after the sale of assets is less than carrying amount, then the assets are carried at recoverable amount. With reference to this, assets can be explained as impaired. Organization are required to recognize the impairment as per this standard as mandatory disclosures and time of recognizing impairment loss. If the recoverable amount is less than carrying value of assets, then the impairment is realised. The amount should be higher of fair value less value of assets in use and cost of selling. If the carrying value of an asset is more than their recoverable amount, then according to Paragraph 59 of AASB 136, then the carrying value of assets should be minimized to its former. As per AASB 2014, then such minimisation is adjudicated as an impairment loss. Nonetheless, there is variation in techniques that is used in variation of recording impairment loss and this is dependant upon fact that whether assets is recorded at costs and is pursuant to model of revaluation. Impairment loss needs to be realised immediately as per paragraph 60 of AASB 136. This is done unless the assets are carried at revalued amount that is ain compliance with another standard. The model of revaluation is denoted in standard that is in AASB 116. Therefore, as per the other standard, the impairment loss in relation to other assets are treated as decrease in revaluation (Banker et al., 2016). Revaluation model and cost model are the two methods that are used for impairing the assets. According to paragraph 61 of AASB 136, the cost model make use of cost for recording any assets that are impaired. Impairment of assets needs to be immediately recognized in profit and loss. It is indicative of the fact that loss associated with the asset impairment should be realized as expenditures in the income statement of organization. According to paragraph 60 of AASB 136, the impairment of assets such as plant, property and equipment is made at carrying value of re valued amount, then according to revaluation model, then the decrease in revaluation and treatment of loss related to impairment is identical. For the purpose of restatement in initial stage, the impairment loss in relation to assets that are impaired that is recorded in income statement. This is done for the reason that loss does not exceed the amount of revaluation surplus for the identical assets. The leftover account in revaluation surplus is accomplished by debiting the leftover of revaluation surplus account. Prior to recognizing the loss associated with impairment as expenditure in income statement, the surplus is applied and related to assets along with deferred tax liability. Nonetheless, there can be many instances, when the carrying value of assets in past is lower than recoverable amount of assets have been written down in value. It is essential on art of organization to ascertained any signs of loss of impairment that is realized in the past for any assets. However, this would exempt goodwill value and its existence in organization. All this is done as per Paragraph 110 of AASB 136. The reversal of loss of impairment of assets according to paragraph 111 of AASB 136requires external as well as internal signs of impairment. Some of the signals depicting assets impairment involves significant changes that involve or might have positive impact on organization, any rise in assets marketing value, favourable changes made in the utilization of assets, decline ion interest rate of market, and deviation in economic performance of assets (Crawford, 2016). There are two different models for carrying out loss of impairment of assets comprising of revaluation and cost model. Carrying value of assets cannot be raised beyond its value of depreciation for asset impairment in relation to cost model. Nonetheless, it is essential to consider the fact that policy of depreciation needs to be accounted in this case. Therefore, according to paragraph 119 of AASB 136, it is need to realise the impairment loss reversal as an item of expenditure in the income statement. This can be explained with the help of an instance, suppose an organization on 30th June 2014, has incurred an impairment loss on machinery of $ 13000. $ 11333 has been recorded as an assets carrying value that involves cost of $ $50,000 by deducting depreciation $25,667 and impairment accumulated loss at $ 13000. For period of six years, the rate of depreciation has been assumed at rate of 10%. The carrying asset value in this case is arrived at $ 20000. If the carrying value of assets needs to be restated at $ 18000, then the impairment loss that has been realized previously at $ 6667 can be reversed, since the recoverable value is more than loss of impairment. The impairment loss reversal in this case will be credited and loss arising from accumulated impairment is debited with $ 6667 amount. It has been assessed that recoverable amount of assets is recorded at $ 110000. Equipment, depreciation account and loss from impairment needs to be debited with amount $ 10000 each for recording impairment loss reversal of $ 20000. Deferred tax liability and revaluation surplus account will be credited in the income statement with value of $ 14000 and $ 6000 respectively. References Banker, R. D., Basu, S., Byzalov, D. (2016). Implications of Impairment Decisions and Assets' Cash-Flow Horizons for Conservatism Research.The Accounting Review,92(2), 41-67. Collison, D., Jansson, A., Larsson-Olaison, U., Power, D. M., Cooper, C., Gray, R., ... Jonnergrd, K. business-law. The Modern Corporation Statement on Accounting. Crawford, C. W. (2016). ACTG 201.05: Principles of Financial Accounting. Munter, P. (2017). FASB Simplifies Goodwill Impairment Accounting for Public Business Entities.Journal of Corporate Accounting Finance,28(5), 63-68.