Financial reporting Assignment Example | Topics and Well Written Essays - 1500 words

Budgetary detailing - Assignment Example rganization isn't to just advance its own special business and increment a definitive objective of benefit figures in any case, then again, these association likewise recognizes their auxiliary duty towards its general public individuals and ecological effects. The basic role of directing different CSER exercises by Company is the away from with respect to the Company that they do think about its general public, their people groups, and condition and in this manner, is reliably taking a shot at the advancement of different subjects of the general public including, writing, sports, wellbeing, security and others. CSER include in bringing about some momentary costs and expenses for the association that don't likewise give a moment money related advantage to the business, however rather it gives some subjective come back to the business over the long haul. The exercises of CSER generally advance numerous positive and helpful changes into the general public and condition, in which the association is playing out their activities. With the assistance of CSER report, a definitive point of the business is to connote towards the general public that they are the association which have severe guidelines and powers over the different business shades of malice, including, Frauds, Bribery, Political impacts and endowments, irreconcilable situation, bargain of freedom issues, tax avoidance, untrustworthy business practice, out of line serious exercises, absence of secrecy of business data and sharpness, provocation of human rights and qualities, separation and numerous others, contingent upon the structure and needs of the association. Through, CSER, business association likewise needs show they carefully follow wellbeing and security gauges, its implicit rules, administrative rules and are persistently making progress toward progress so as to accumulate lesser and lesser harm to physical condition and nature. ABF Plc’s Corporate Responsibility Report unmistakably shows that how much significance they are really providing for the region

MBA Change Management Samples for Students †MyAssignmenthelp.com

Question: Examine about the MBA Change Management. Answer: The change the executives reflected upon here follows the mediation by HRM in my present association dependent on sexual orientation value regarding choice, enrollment, advancement the executives and initiative in the association whereby more females are to be remembered for such territories. The reflection will be guided towards three wellsprings of protection from this change including hesitance to lose control, inclination for low degrees of incitement and oddity, and hesitance to surrender old propensities. The HRM got a great deal of obstruction coming fundamentally from the male partners possessing the administration and the executives position who considered the to be activity as a danger to them losing control and surrendering their old propensities for authority and the board (Vuori, 2016). I recollect when the HRM began this activity, the venture group thought of a pile of issues to advance numerous ladies into authority and the executives positions and furthermore to choose and select more ladies into senior and official positions. For instance, the male workers both in junior and senior positions promptly ganged facing the HR office and shaped a gathering to frustrate any endeavor to have increasingly female partners remembered for the positions they were by and by holding. Their principle conflict was that they were utilized into old propensities for generalizing ladies. They restricted this since they were generalizing ladies as less profitable and the individuals who have a place with junior and easygoing works. Because of the dread of losing their control, they, in this way, pledged at all expense to obstruct this activity. The administration and the board positions are a protect exclusively for old male who are utilized to old methods of getting things done. They restricted the activity since they had overpowering inclination for low degrees of incitement and oddity. They expected that youthful and inventive ladies who were proposed to be advanced into the executives and authority positions would be a genuine danger to them and will make them lose positions. This is on the grounds that these positions were held by male partners who were just used to old style of the board and they would not like to surrender their profoundly established old propensities for the executives and administration. They expected that the creative ladies will acquire new thoughts of the executives and initiative like synergistic and shared authority which will mean they will have more help from the lesser. This, to them, would mean them losing order and control and consequently the clarification for the energetic protection fr om this change activity. Likewise, they expected that the ladies could be progressively profitable in light of the fact that they would do this to draw in advancement. This was a danger to them since guys had a programmed possibility of being advanced in the association even without the need to work all the more gainfully. Along these lines they contended that by having more ladies being chosen and enlisted, their lesser and official positions will be under danger. This is on the grounds that they would be compelled to surrender their old working propensities and furthermore begin striving to be advanced. What's more, in light of the fact that the male partners had never been utilized to the advancement dependent on profitability and execution, this was a wellspring of their restriction and opposition as they were certain this would propel them to change their standard old propensities. The senior administration bunch likewise dreaded they will lose control and this was the explanation they contradicted the activity. For instance, as of now, supervisors are all the more holding in the association and have amassed a ton of control. They utilize their situations as a way to get incomparability titles in the association. The lesser specialists dread them incredibly and subsequently would consistently do anything they state even it is against the target, objectives and procedures of the association. For this reasons, supervisors are dreaded in the association and along these lines they need to hold such controls. Consequently, by having increasingly inventive ladies taking up senior and official positions, these male directors dread that their orders and control will be quick disintegrating. Very much aware of this, the chiefs have pledged to oppose any activity centered at deposing them from their controls (Winiecki, 2013). Their restriction and opposition was an extra ordinary danger to the achievement of this change the board activity. I recall the undertaking group holding successive gatherings with the administration attempting to persuade them to receive it however each time they would down their devices and stand up to. In a similar vein, the male partners in the administration position contradicted the activity. Their primary danger was that creative and young ladies have better approaches for driving where the contribution of everybody is mulled over instead of the old propensities for the present harvest of male pioneers in the association. By this, the pioneers are more than persuaded that if this activity is permitted, they would lose their authority positions and henceforth lose control (Ceptureanu, 2015). Hence, they had no choice yet to pack up and join the supervisors to put any snags that would hamper this activity. Without a doubt, the male chiefs even went out their approaches to prompt the lesser male partners to go along with them in obstruction disclosing to them that they will have less chances to be advanced should they permit the activity to experience. This made a genuine revolt in the association that the venture group turned out to be progressively unfit to try and hold gatherings with the lesser male representatives to clarify the requirement for the change and its latent capacity benefits not exclusively to the association yet even the whole workforce. Having been impelled by the administration, the lesser male workers were persuaded that lone female will be elevated because of governmental policy regarding minorities in society that the HRM had adjusted. Since, they favored low degrees of incitement and curiosity, they likewise pledged to oppose the activity. This was on the grounds that the lesser male staff were additionally peering toward at the couple of advancement openings in the association which at that point could have pushed them to either administration or the executives position where they could have control (Burnes, 2015). Accordingly they were persuaded that their possibility of advancement would be improbable if the activity was to succeed. In this manner they immediately joined the effectively obvious opposing initiative and the executives gatherings. This quintessence implied that the undertaking group couldn't work as planned. In spite of the undertaking group disclosing to them that the advancement would not be founded on either sex, yet the profitability or execution of every worker, they would not like to hear any of such contentions. To them, they had focused on contradict the change having been contrarily impacted by the kindred male pioneers and administrators just to egotistically guard their future advancements (Bareil, 2013). This was likewise aggravated their hesitance to surrender old propensities whereby they had consistently seen ladies as individuals who ought to consistently work under the oversight of men. The HRM had no alternative however to stop the activity as the overall condition was never upheld and pledged to take part in huge introductory meeting with all the partners before bringing the issue up again later on. In any case, the ladies who had been utilized in the association felt a lot of baffled with their kindred male partners. They, be that as it may, promised to seek after value utilizing all meanses imaginable regardless of whether it implied going to court. References Bareil, C. (2013). Two Paradigms about Resistance to Change. Association Development Journal, 31(3). Burnes, B. (2015). Understanding protection from changebuilding on Coch and French. Diary of Change Management, 15(2), 92-116. Ceptureanu, E. G. (2015). Study Regarding Resistance To Change In Romanian Innovative Smes From It Sector. Diary Of Applied Quantitative Methods, 10(1). Vuori, T. (2016). Shaul Oreg and Jacob Goldenberg: Resistance to Innovation: Its Sources and Manifestations. Winiecki, J. (2013). Protection from Change in the Soviet Economic System (Routledge Revivals): A Property Rights Approach. Routledge.

Summer Reading Part 2 COLUMBIA UNIVERSITY - SIPA Admissions Blog

Summer Reading Part 2 COLUMBIA UNIVERSITY - SIPA Admissions Blog On Monday I posted some resources for possible summer reading.   The resources revolved around faculty, alumni, and current student writings posted on the web.   I was riding my bike to work this morning and got the idea that it would be fun to do a similar thing for those joining us in the fall.   I know from reading applications that many admitted applicants have a web or digital presence that others might be interested in. So the point of this entry is to solicit reading resources from recently admitted students.   This could also turn into a great way to get to know those you will be taking classes with in the fall.   Another way is to see pictures from those you will be joining and the summer photo series is also on the horizon so stay tuned for details. If you Tweet, Blog, write for a web site or can be followed in some way on the web and wish to share links, Twitter names, etc. with fellow incoming students, we want to hear from you. If you are an incoming student that will be starting classes in September and want to give people the ability to read or follow you, send an email with the following to sipa_new@columbia.edu with the title Summer Reading. Your full name Your degree program (MIA, MPA, or MPA-DP) Any of the following Twitter account, Blog address, links where you have been published, web sites you champion or support The information you submit will be posted on this blog for public consumption. Another avenue is of course Facebook (but Facebook cannot be accessed by everyone) and it is likely that a Facebook page has already been started by some incoming student.   If a Facebook page has indeed been created, someone please send us an email letting us know and I will post to the blog for easy consumption.   An email can be sent to sipa_new@columbia.edu with the title Facebook and you can include the group name for us to pass on.

The No Child Left Behind Act - 1397 Words

When assessing educational legislation and whether it is good or bad law can be muddled by the fact that some part of the law is good versus some being bad. Also, the passing of time can change the viewpoint of such legislation. For instance, the No Child Left Behind Act (NCLB) was largely accepted as a good piece of legislation when the law was enacted, but with the passing of time, we have seen that the NCLB has its problems. The lack of truly funding the legislation, coupled with the fact that standardized testing given to each student, regardless of disability or English as a second language (ESL) status causes issues within some areas of the education system. Even so, there are still parts of the NCLB that are good for education as a†¦show more content†¦Without the mechanisms in place, in addition to the lack of funding made the NCLB have somewhat of a toothless bite. Other legislation certainly had a greater impact on the educational system than did NCLB. President Lyndon B Johnson enacted The Elementary and Secondary Education Act (ESEA) of 1965, based on his experience teaching at a low-income school located in Cotulla Texas (Bishop and Jackson, 2015) to set standards and provide equity across the educational system. This act is widely accepted as one of the best laws enacted to help schools and educators in their efforts for student success. While this act is one of great importance, there are two other laws executed to provide teachers with the tools to succeed. The CIVIL rights Act, while addressing other issues surrounding civil rights, Bishop also provided that any student, regardless of race or religion, would receive the same, publicly funded, education as other students. The other piece law is the Individual with Disabilities Act that covers the same issues like the Civil Rights Act, except from a person with disabilities rather than one of race or religion. Even so, section 504 of the IDEA laws covers these such students. W hile comparing these against other acts that are perceived as poorly written, or

Annotated Bibliography Essay - 1443 Words

April 18th 2012 Pre AP English II Annotated Bibliography Stone, A.. Both sides on gay adoption cite concern for children. Usa today. Gannett Co. Inc., 2006. Web. 18 Apr 2012 The article is about a couple who is gay having to move in order for both gay parents to get custody of the adopted child. It talks about the statistics of foster care and the number of kids being adopted right now. The numbers are very low and even for gays, its extremely low. It also states that gays are some good candidates for adoption but not being bias towards either side. The author Andrea Stone, is very credible, having worked at AOL before joining USA Today for 24 years. Her education being the University of Ontario and she earned her Bachelor’s†¦show more content†¦The page lists the fears of gay adoption, such as the child growing up to be homosexual as well as abuse from parents, but studies show that rarely happens with gay parents but rather with religious groups adopting. The site also give sites for resources on gay adoption. The author Carrie Craft, is a foster parent herself. Although she is an activist for gay adoption and adoption from straight cou ples, she is not biased towards a certain position. She has been at about.com for over eight years, and attended Wichita State University and graduated with a Bachelor’s. Coparent or second-parent adoption by same-sex parents. . N.p., 2002. Web. 18 Apr 2012. This article talks about the support of second parent adoption for gays everywhere. They support the idea that children with two capable adults no matter what gender are able and should be able to care for a child. Although they support this, the article does not show any sort of negativity toward the opposite side relating the issue. The site details the rights that the second parent should be guaranteed through an adoption. They also think that pediatricians and other professions dealing with children should get more familiar with learning about gays and the children they adopt. The authors are the Committee on Psychosocial Aspects of Child and Family Health. The people in the committee have many different backgrounds and are advocates for children’sShow MoreRelatedMy First Semester Of English913 Words   |  4 Pages Writing project four was my favorite project this semester because it was an exciting topic, because of the pop- culture texts we were able to choose from. Th is paper encourage me to use the tools I had used from the previous papers. The Annotated Bibliography taught me how to summarize a detailed article. Writing project two taught me how to better explore my article and explain how the article fits my purpose of righting better and writing project three help me relate my research to society. 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The indian national congress Free Essays

Introduction The Indian national Congress is besides known as the Congress party and abbreviations INC. Indian national congerss is a major political party in India.INC founded in 1885 by allan octvian Hume, dadabhai naroji, dinshaw bacha, womesh Chandra banerjee, surendranath banerjee, manmohan ghosh and William wedderburn. We will write a custom essay sample on The indian national congress or any similar topic only for you Order Now The Indian national Congress became the leader of india independent motion, with over 15 million member and over 70 million engagement in its battle against British regulation in India after independency in 1947. National Congress became the states dominant political party, lead by the NEHERU-GANDHI household for most of the party, challenged for leading merely in more recent decennaries, the party is presently the main member of the opinion united progressive confederation alliance. It is the lone party to acquire more than 100 million ballots in three general election. The Indian national association was the first professed nationalist organisation founded in British India by surendranath banerjee and anand mohan Bose in 1876. The aims of this association were â€Å" promoting by every legitimate means the political, rational and material promotion of the people † . The association attracted more educated Indians and civic leaders from all parts of the state and became an of import forum for Indians aspirers for independency. It subsequently merged with Indian national Congress. Its beginning from the zamindari sabha ( association ) founded by DWARIKANATH TAGORE and his cousin PRASANNO TAGORE In 1831. In 1857 the association support the E india company in the sepoy munity, naming the root penalty for the Rebels. In 1866 pandit navin Chandra roy was appointed asa secretary of the association a station which he held for 4 old ages before he eventually moved to Lahore in the class of his employment. Ramnath Tagore was the president from 1867 to 1877 after a stormy meeting in 1870 a declaration moved by nationalist adi dharma cabal of babu hemendra nath Tagore was approved to voice the concern of educated Indians to the British governments on issue of favoritism, engagement of Indian in the Indian civil sercice and political authorization and representation of Indian. This consequence in a split, whereby freemason crown stalwart formed a breakway association called the Indian reform association under keshab Chandra sen to â€Å" unlift the common people but merely give them political representation when they ready for it † . 1871 a subdivision was established by the adi Dharma cabal in oudh by dakshinarajan mukherjee for demanding Indian elected representation in legislative assemblies. The reform association cabal on July 26th 1876 established a India sabha with Bengali leaders like surendranath banerjee sastri, anand mohan bose etc. And held its first one-year conference in culcutta, from 1880 boulder clay 1890 a acrimonious conflict for control of the reform association ensued between the prosen and anti-sen cabals. History Patriot on salt March The fairy adopted in 1931 and used by the proviso authorities of free India during the 2nd universe war. From the foundation of national Congress 28 December 1885 till the clip of independency of india 15 grand 1947, the national Congress was the largest and most outstanding india public organisation, which influence of the Indian independency motion. ALLAN OCTAVIAN HUME Allan Octavian Hume is the of Indian national Congress. Founded upon the suggestion of British civil retainer named allan Octavian Hume. After the first war of Indian independency and the transportation of India from the east india company to the British imperium, it was the end of the raj to back up and warrant its administration of India with the assistance of English-educated Indians, who would be familiar and friendly to British civilization and political thining. On 12 oct 1885, Hume and a group of educated Indians besides published â€Å" an entreaty from the people of India to the voters of great Britain and Ireland † to inquire British electors in 1885 British general election to assist back up campaigners sympathetic to Indian public sentiment, which included resistance to the levying of revenue enhancements on India to finance the British Indian runs in afganistan and support for legislative reform in India. On 28 December 1885, the Indian national Congress was founded at gokuldas tejpal Sanskrit college in Bombay, with 72 delegates in attending. hume false office as the general secretary, and womesh Chandra banerjee of Calcutta was elected president besides hume two extra British members ( both Scottish civil retainers ) were members of the establishing group, William wedderburn and justness ( subsequently, sir ) toilet jardine. The other members were largely hindus from the Bombay and madras presidential terms. FIRST SESSION OF INDIAN NATIONAL CONGRESS The first session of Indian national Congress was held on 28-31 December 1885 at Bombay. Lokmanya tilak was the first to encompass swaraj as the national end. The first jets of nationalist sentiment that rose amongst congress members were when the desire to be represented in the organic structures of authorities, to hold a say, a ballot in the jurisprudence devising and issues of disposal of India. ANNIE BESANT Annie besant was by far the most conspicuously involved European in the Indian battle when British entered into the British Indian ground forces into universe war I, it provoked the first unequivocal, countrywide political argument of its sort in India. The divided Congress re- united in the polar lucknow session in 1916, with bal gangadhar tilak and gopal Krishna gokhle decorating the phase together one time once more. MOHANDAS KARAMCHAND GANDHI Mohandas Gandhi gave rise to a whole new coevals of patriots, and a whole new signifier of revolution. In the twelvemonth after the universe war, the rank of the Congress expanded well, owing to public exhilaration after Gandhi ‘s in champaran and kheda. A whole new ganaration of leaders arose from different portion of India who were commited gandhians-sardar vallabhbhai patel, jawarharlal neheru, rajendra Prasad, chakravarti Rajagopalachari, narhari parikh, mahadev desai- every bit good as hot -blooded patriot aroused by Gandhi ‘s active leadership- chittaranjan hyrax, subhas Chandra Bose, srinivasa lyengar. Gandhi transformed the Congress from an elitist party based in the metropoliss, to an organisation of the people. JAWAHARLAL NEHERU SITTING NEXT TO MAHATMA GANDHI AT THE AICC GENERAL SESSION. Partition OF INDIA Within the Congress, the divider of India was opposed by khan abdul gaffar, saifuddin kitchlew, Dr. Khan sahib and congresswomans from the states that would necessarily go portion of Pakistan. Maulana azad was opposed to divider in rule, but did non wish to hinder the national leading. LEADERSHIP CHANGES In 1947, the Congress presidential term passed upon jivatram gresskripalani, a seasoned gandhian and ally of both Nehru and patel. Indian ‘s duumvirate expressed neutrality and full support to the elective victor of the 1947,1948 and 1949 presidential races. However, a jerk of war began between Nehru and his socialist wing, and patel and Congress diehards broke out in 1950 ‘s race. Nehru lobbied intensely to oppose the campaigning purushottam hyrax tondon, whom he perceived as a hindu-muslim dealingss. Nehru openly backed kripalani to oppose tondon, but neglected courtesy to patel upon the inquiry. Members OF INDIAN NATIONAL CONGRESS How to cite The indian national congress, Essay examples

John Cage Essays - Piano, Fluxus, John Cage, Mystics, Indeterminacy

John Cage John Milton Cage Jr. John Cage became famous for his unorthodox theories and very experimental compositions. He was an American composer born in Los Angeles on September 5, 1912. Neither of his parents went to college, and John himself dropped out after a mere two years in college. His father earned a living being an inventor. Cage credits his father, being an inventor, as very influential to the way in which he wrote music. John also considered himself as an innovator and discoverer in the field of music. John Cage took traditional classical music and turned it into a futuristic collection of sounds totally different from what everyone was used to. He has expanded the idea of what sounds constituted music, and was the influential impetus behind indeterminacy in music. He is credited with enhancing the thinking of many other modern composers, Philip Glass being one of them. By as early as 1937 Cage was introducing the use of intentional and unintentional noise and electrically produced sounds in music. He did this by using your everyday household items such as pots and pans even brake drums to produce sounds and turn them into music. He was the first composer to give noise equal status to musical tone. He is said to have created an early piece Imaginary Landscapes No. 1 by using muted piano, cymbal, and frequency test recordings. As if this doesnt sound weird enough the frequency test recordings were played on variable speed turntables. This was John Cages style. He later went on to use the sounds of percussion on household furniture, he used various items such as the human body, conch shells, and kitchen sounds like chopping vegetables. He was also known for using amplified sounds like a crumpling paper, even a chess game being played. He incorporated the sounds of toys and toy pianos into his works also. Cage, in 1938, once conquered the challenge of creating percussion instruments for a dance in a theatre that had no wings or orchestra pit, there was just barely enough room for a small grand piano built into the front left of the audience. Being so limited on space and not being able to neither find, nor fit an African twelve tone row, he invented the prepared piano. The prepared piano he created by adding screws, bolts, rubber, wood and weather striping between the strings of the grand piano. The piano was transformed into a percussion orchestra, with the loudness of that of a harpsichord. Cage later went on to earn awards for Sonatas and Interludes which was one of his most important works for the prepared piano in 1946 to 1948. Cage later went on to say My favorite music is the music that I havent yet heard. I dont here the music I write: I write in order to hear the music I have [not] yet heard. This quote summarizes his philosophy on indeterminacy. This belief led to the creation of 433, his recording of the sounds around you. The only thing specified is the length of the piece. It is said that he used 4.33 minutes which equals 273 seconds. And 273 centigrade = zero degrees where everything would be completely silent and atoms quite moving. What do you think about this theory? Later John went on studying Zen Buddhism and the I Ching which is what steered him more so in the direction of indeterminacy. With this style he would orchestrate what was going on, but leave the conditions open to the performer. A good example is the piece he created by using 12 radios each and having 24 different people, two at each radio, one controlled the volume and the other the tuning. He would then randomly select which radios were playing when he told them. The undetermined condition here would be that he never knew what was playing on each station as he selected them to play, or the volume. And pieces were always overlapping each other with a variety of unknown music at different times. This piece was titled Imaginary Lanscapes No. 4. Cage went all through life pushing the boundaries of traditional music. Opening people and other composers minds to all avenues of new music through sounds

Count Raymond of Toulouse - Crusader

Count Raymond of Toulouse - Crusader Raymond of Toulouse was also known as: Raymond of Saint-Gilles, Raimond de Saint-Gilles, Raymond IV, Count of Toulouse, Raymond I of Tripoli, marquis of Provence; also spelled Raymund Raymond of Toulouse was known for: Being the first nobleman to take the cross and lead an army in the First Crusade. Raymond was an important leader of the Crusades armies, and participated in the capture of Antioch and Jerusalem. Occupations: CrusaderMilitary Leader Places of Residence and Influence: FranceThe Latin East Important Dates: Born: c. 1041Antioch captured: June 3, 1098Jerusalem captured: July 15, 1099Died: Feb. 28, 1105 About Raymond of Toulouse: Raymond was born in Toulouse, France, in 1041 or 1042. Upon taking the countship, he began to reassemble his ancestral lands, which had been lost to other families. After 30 years he built up a significant power base in southern France, where he controlled 13 counties. This made him more powerful than the king. A devout Christian, Raymond was a staunch supporter of the papal reform that Pope Gregory VII had initiated and that Urban II continued. He is believed to have fought in the Reconquista in Spain, and may have gone on a pilgrimage to Jerusalem. When Pope Urban made his call for Crusade in 1095, Raymond was the first leader to take up the cross. Already past 50 and considered elderly, the count left the lands hed so carefully consolidated in the hands of his son and committed to go on a perilous journey to the Holy Land along with his wife. In the Holy Land, Raymond proved to be one of the most effective leaders of the First Crusade. He helped capture Antioch, then led the troops onward to Jerusalem, where he participated in a successful siege yet refused to become king of the vanquished city. Later, Raymond captured Tripoli and built near the city the castle of Mons Peregrinus (Mont-Pà ¨lerin). He died there in February, 1105. Raymond was missing an eye; how he lost it remains a matter of conjecture. More Raymond of Toulouse Resources: Portrait of Raymond of Toulouse Raymond of Toulouse in Print The link below will take you to an online bookstore, where you can find more information about the book to help you get it from your local library. This is provided as a convenience to you; neither Melissa Snell nor About is responsible for any purchases you make through these links.   Raymond IV Count of Toulouseby John Hugh Hill and Laurita Lyttleton Hill Raymond of Toulouse on the Web Raymond IV, of Saint-GillesBrief bio at the Catholic EncyclopediaThe First CrusadeMedieval FranceChronological Index Geographical Index Index by Profession, Achievement, or Role in Society The text of this document is copyright  ©2011-2016 Melissa Snell. You may download or print this document for personal or school use, as long as the URL below is included. Permission is   not  granted to reproduce this document on another website. For publication permission,  please   contact  Melissa Snell. The URL for this document is:http://historymedren.about.com/od/rwho/p/who-raymond-of-toulouse.htm

Less is More When it Comes to Unique

Less is More When it Comes to Unique Less is More When it Comes to Unique Less is More When it Comes to Unique By Maeve Maddox The word unique is related to a whole class of words derived from the Latin word for one, (unus) for example: uniform, unilateral, and unicorn. Soldiers tend to look alike when they are in uniform. Among allied states, a unilateral action is one taken by one member or side only. (Latin latus = side) A unicorn has one horn. (Latin cornus = horn of an animal) The word unique has the meaning one of a kind. It is a useful word and the widespread misuse of it tends to dissipate its usefulness. Listen to any talk show and you will hear people say that something or other is very unique, or rather unique, or somewhat unique. Such usage corresponds to saying that a woman is somewhat pregnant. With unique (as with pregnancy) there is no middle ground. If something is unique, thats it. To precede the word with an intensifier like very or a comparative like less or more, defeats the purpose. That is not to say that one mustnt ever use a word to modify unique. One CAN say that a thing is: nearly unique really unique perhaps unique in some respects unique but never ever very unique. TIP: Preserve the unique usefulness of the word unique by thinking twice before putting a modifier in front of it. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Misused Words category, check our popular posts, or choose a related post below:Congratulations on or for?Latin Words and Expressions: All You Need to KnowWhen to Spell Out Numbers

Technologies in media have the most potential for the future Essay

Technologies in media have the most potential for the future - Essay Example the television media, which made passing of information be appreciated substantially since it was capable of representing the news using both sound and video (Kumar 43). On the discovery of the internet, the media became transformed immensely. The internet was appreciated in the media field since it helped in effective representation of news and enabled the mass to have the satisfaction in reliability and access of information (Kumar 28). Developments in the digital technology have changed the way individuals get information. In this paper, the use of digital technology in the media for the future generation will be discussed. The use of digital technology has the most potential for the future in the media industry. Since the development of the digital technology, the media have changed in the way they present news. For instance, with the digital technology, the media have a different way of presenting news from analog to digital. This has made the media give information in an easier and effective way than before. With the emergence of the internet, there have been tremendous changes in the way people get news. People prefer using the internet to get information rather than watching the news on TV (Winston 5). Internet seems to be a development in technology in the media, which is essential for the future generation. Various reasons have been put forward supporting why the internet has huge potential in the expectations of the media industry. One of the reasons is that; the internet is a quicker way of getting information than all other forms. People are capable of getting information that they require in a single click of a mouse. The internet remains the fastest way of getting any information needed (Uwakwe 63). Hence, a vas number of individuals will rely on the internet now and in the upcoming days, in order to get a report that is needed urgently. The internet is preferred by most individuals since it is possible to research on an item and get a wide range

Observation Research Paper Example | Topics and Well Written Essays - 750 words - 1

Observation - Research Paper Example The attendant worked as a front desk agent at the hotel where she had the mandate of conducting various duties like checking the rooms’ occupancy during their late shift. Indeed, the attendant checked in guests, took their reservations, and checked them out. She welcomed the guests in a very courteous and accommodating manner by introducing herself first and answering all the questions asked by the guests about the hotel services. The hotel recorded only four bookings in a span of two hours starting 11 PM up to 1:00 AM. The attendant seemed very informed about the hotels facilities, amenities, layout and the surrounding environment as well as their loyal customers. We noted that the attendant had a set of questions, which she asked every guest. The questions included the size of the room preferred by the guest, the duration that the guest intends to stay at the hotel and the type of the bed preferred. The information was then recorded into the system and a receipt of payment was issued to the guests. Finally, the reception attendant thanked the guests and encouraged them to feel free to ask for any form of assistance. The front desk is spacious enough and hence there is no congestion when the guests are checking in. The attendant served the guests on a first come first served basis. The attendant was in a uniform and hence the guests could differentiate them from the other people. She welcomed and acknowledged all guests with the Fairfield Inn culture of efficient guest service. She engaged each guest and listened to his or her requests attentively. We observed that the attendant were very courteous, accommodating and fast. The attendant escorted the guests and introduced small talks, which included some questions like how were his trip, whether he has been to California again, and the most beautiful things about California. On arriving at the suite, the attendant opened the door, took in the luggage,

A Case for Therapeutic Massage for Chronic Neck Pain

A Case for Therapeutic Massage for Chronic Neck Pain Holly Jackson The title of the article I chose is: Five-Week Outcomes From a Dosing Trial of Therapeutic Massage for Chronic Neck Pain. It was published in the Annals of Family Medicine in the March/April issue in 2014. I chose to use this article because it relates to the chief complaint of my Wednesday client and supports massage as a viable treatment option. I recognized a need to learn more about the condition in order to be a more competent massage therapist. In the United States, chronic neck pain is a common complaint and ranks high on the list of disabilities. Individuals who suffer often seek help from qualified massage therapists. Learning the ins and outs of the neck, including muscles, tendons, ligaments and nerves is crucial for giving a quality massage. This knowledge, paired with the proper techniques, becomes an invaluable tool in the massage therapists tool belt for success, which will create lasting benefits for the client. Inconclusive results prior to this study have been a result of too many variables in the techniques and infrequency of treatments. The purpose of this study was to set a specific duration of treatment, with variance on the number of treatments received, to determine if massage therapy could help ease chronic neck pain. Study subjects had to meet a rigorous list of requirements: Adults aged 20 to 64 years with chronic nonspecific neck pain lasting at least 3 months exclud[ing] individuals whose neck pain had a pathologically identifiable cause, was complex, or was too mild, [had] potential contraindications for massage, [received] massage within the last 3 months, [and had not received] massage for neck pain within the last year. (Sherman, et al. 2014, p. 113) There were 228 participants chosen and individuals were randomly assigned to one of six groups. One of the groups was the control group where the participants were put on a wait list. Each of the groups contained 37 to 39 individuals. The study lasted 4 weeks, with final outcomes gathered in the fifth week over the phone by an individual who wasnt aware of group assignments. Besides the control group, which didnt receive massage, there were five groups with variances of massage ranging from 30 minutes 2 or 3 times a week to 60 minutes 1, 2, or 3 times a week. Each of the groups had specific parameters for the treatments, which included range of motion assessment, hands-on check-in, massage applied directly to the neck, [and] addressing compensatory patterns (Sherman, et al. 2014). The results were measured using several point systems including patient satisfaction. The investigators found convincing results from the study groups. According to the study measurements, all of the groups showed improvement except for the control group, which did not receive massage. The measurements for neck pain intensity and neck disability index (or NDI), indicated that even though the 30-minute massage groups showed improvement in the measurements of the study, the most significant results came from the 60-minute massage groups, especially those groups receiving 3 massages per week. Studies that were conducted prior to this were inconclusive in their methods and findings. The significance of these findings cannot be understated. Massage is a viable, verified method of treating chronic neck pain with considerable measures of improvement and relief of symptoms when administered with regularity. The thoroughness of this study supports the use of therapeutic massage as a complementary treatment option. The measurements taken at the onset of the study showed that most people who suffer from chronic neck pain are not satisfied with conventional treatment options. With the finding of this study supporting therapeutic massage, the impact on the massage industry has the potential to grow exponentially. Massage has much more to offer than just feeling great, it has the ability to relieve symptoms and improve quality of life. I believe this is a perfect prescription for repeat business with satisfied clients. References Sherman, K., Cook, A., Wellman, R., Hawkes, R., Kahn, J., Deyo, R., Cherkin, D. (2014). Five-Week Outcomes From a Dosing Trial of Therapeutic Massage for Chronic Neck Pain. Annals of Family Medicine, 12(2), 112-120. doi:10.1370/afm.1602

Lowering the Drinking

The central plank of the debate is the determination of minimum age of drinking. The society will be happier where the states interference is less and where it allows the full freedom and liberty to the citizens with qualified restrictions. The actions taken and legislations passed by the governments are just for the welfare of the state with public policy. The heated discussion on Lowering the Drinking is not a new one and it came into spotlight with Jenna Bush’s arrest for consuming alcohol and buying it with fake identification. The social contract theory says that men have right to the sovereign to organize them in better way. The sovereign was not a party to the contract. The people authorized and give up the right of governing themselves to the sovereign who came into being as a result of the contract. [1] It is given the right of make laws. Law is the expression of general will. According to Rousseau â€Å"A law is a resolution of the whole people, for the whole people, touching a matter that concerns all†. Law must relate to general interest. It represents the general will. The enactments of the government are merely a corollary of the general will. So the laws framed regarding the drinking age also should go with the general will. The national minimum drinking age act, 1984 give 21 years as the minimum age of drinking in USA. In many countries there is no age restriction on the drinking and in countries like Indonesia, Malaysia it is 17 year. The present laws set the age of drinking as 21 [2] and it was 24 years back it came into force. And it is time look back with the resent development in social as well as technological development. There are several issues where the importance of age is taken into account. some of them are Marriage Adult franchise Capital Punishment Military Services The above mentioned are very important which are having affinity with the Society, Legislature, Judiciary and Executive (defense). They all prescribed the minimum age of their eligibility’s 18 years. But the age of drinking is declared as 21 years. The detailed discussion of them shows their importance and its relevance to the society. Marriage: According to Black law dictionary, â€Å"The legal union of a man and woman as husband and wife is called marriage.† It is regarded as civil contract by the common law. The essentials of the valid marriage are 1.  Ã‚  Ã‚  Ã‚  Ã‚   the parties are legally capable of contracting marriage 2.  Ã‚  Ã‚  Ã‚  Ã‚   mutual consent or agreement, and 3.  Ã‚  Ã‚  Ã‚  Ã‚   An actual contracting in the form prescribed by law. The essential ‘The parties are legally capable of contracting marriage’ goes with lot of interpretation. The legally capable to contracting marriage in regarding the age varies from religion to religion generally and with the uniform civil code it is given to the states to make laws on their own. For a marriage minimum age, license, proof, application, consent for underage applicant is required. ‘SEC. 3. (1) R. S. 1846, Chap. 83 (Amended by Act No. 44, P.A. 1956) Every person who becomes 18 years of age shall be capable by law of contracting marriage. Every person who becomes 16 years of age but is less than 18 years of age shall be capable of contracting marriage with the written consent of 1 of the parents of the person or the person's legal guardian, as provided in this section.’[3] So the eligible age for marriage is 18 and even 16 is allowed with the prescribed procedure. Marriage is one of the important institutions in the society. If the a person is allowed to go with that important responsibility and have the metal power, then why not a person is not allowed to drink at that age. Voting; The adult suffrage is the fullest implication of democracy and it is the most striking feature implication of democracy and it is most striking feature of the constitution. The ‘section 1, of the twenty-sixth amendment-reduction of voting age qualification gives the right of citizens of the United States, who are eighteen years age or older, to vote shall not be denied or abridged by the united states or by any state on account of age’.[4] If the person is eligible to decide which government he want and what will be the pros and cons of that government establishment, cant he think on the drinking and the limits of the drinking. With the development of mass media each and every point of manifesto are clearly analyzed and by taking that inputs only the people are voting. Now the leaders are also focusing on the youth issue which shows their importance in the elections. Being so important decision makers of a future government they can also decide on the level of drinking. So the age of drinking should be brought down to the age of voting right. Capital Punishment; Capital punishment is the highest punishment in the penology knows to man. It deprives the criminal’s life and existence. Modern Penologists, jurists, jurisprudents e.t.c preferred it for the grave and heinous crimes only. According to the reformative theory â€Å"No one is a born criminal. A criminal is the product of the social and economical circumstances.† Modern psycho-analysts, criminologists, sociologist’s e.t.c are  Ã‚   behind this modern theory. The one of the recent case Roper v. Simmons, 543 U.S 551(2005) the Supreme Court held that the minimum age at time of crime to be subject to the death penalty is 18. The judiciary is regarded as best institution for its reasoning on any issue. If the court itself is defending the decision and declared that at age of 18 the person is reasonably prudent and he have total knowledge about the society why cant it allow the person to drink at   the age of 18. Now almost 19 states and federal government had set a minimum age of 18 for capital punishment Military services The person having 18 years of age is eligible to enter into the military services and can serve the nation up to 49 years. Even a person of 17 years of age, with parental permission, can join the U.S. armed services.   There is a strong point that a person with 18 years is serving the nation with commitment, responsibility and attitude to serve the nation. If this is the case cant a person with 18 can’t have liberty drink. Conclusion: It is the time to re-look at the existing law with the advancement of the science and technology and improvement is the communication has enhanced the capabilities of a person.[5] The drinking problems can be reduced with alternative legislations. All people should not suffer due to few deterrents, so more though laws on the violators are a good measure.   Now the people are in a position to decide what is good and what is bad by 18 years itself. If the person is able to decide on the marriage, voting and joining into defense services, he can also think as a prudent person on the drinking also. So the minimum age of drinking should be brought down to 18 years. References: 1.VD. Mahajan, origin of state, Political theory,(1988), 4th edition , S. Chand and Company. 2. Radley Balko, Back to 18, A new chorus of critics says it's time to lower the drinking age, April 12, 2007 < Marriage Laws, 2008 Washtenaw County, MI http://www.reason.com/news/show/119618.html> 3. Selected Michigan    4.   Ã‚  Reduction Of Voting Age Qualification, 1995, United States Government Printing Office, http://www.gpoaccess.gov/constitution/html/amdt26.html 5. The Minimum Legal Drinking Age Debate, [1] VD. Mahajan, origin of state, Political theory,(1988), 4th edition , S. Chand and Company. [2]   Radley Balko, Back to 18, A new chorus of critics says it's time to lower the drinking age, April 12, 2007 ; http://www.reason.com/news/show/119618.html; [3] Selected Michigan Marriage Laws, 2008 Washtenaw County, MI ;http://ewashtenaw.org/government/clerk_register/cr_clklawsm.html [4]  Ã‚   Reduction Of Voting Age Qualification, 1995, United States Government Printing Office, ;http://www.gpoaccess.gov/constitution/html/amdt26.html; [5] The Minimum Legal Drinking Age Debate, ;http://ccat.sas.upenn.edu/~jordanlt/alctwo.html;

The characteristics of ESFP Free Essay Example, 1000 words

In talking to other people, interested in listening to what other people are saying, interested in participating in groups which may involve community activities, business, and others. Sensing deals with the perception of senses by examining tangible through touch, taste, sight or hearing. Sensing ensures that the data obtained is in a concrete and literal fashion and the information is collected on the basis of senses that are practical and concrete rather than intuition. It is more realistic as it involves sensing of exactly what is perceived thus for one to be sensible he or she needs to be effective to things that he or she comes into contact with through touch, hearing, taste, sight or by feel. Contrary to intuition, sensing focus on the details and immediate realities rather than possibilities in the future and the big picture. They pay attention to the physical world such as experiences and immediate sensation which results in more awareness of the surroundings at the present . This leads to impulsive action as it results to details and the required facts. Sensing can be portrayed through food tasting, noticing when a spotlight has changed, speech memorization or following steps in a procedure. Feelings are whereby I view in making a wise and the best decision I have to weigh what people care about and the situation what people are involved at so as to make the decision and am motivated by the values and the best of people involved in the situation. We will write a custom essay sample on The characteristics of ESFP or any topic specifically for you Only $17.96 $11.86/page I express compassionate, and I prefer making decisions with my heart and I chose to be tactful than telling the truth that can be hurtful. I m also characterized by others as being mushy, idealistic or indirect. This is because sometimes I didn't have to make decisions based on the guidelines or the procedures outlined but based on what I believe it s good and correct based on the system value.

Emission Trade schemes - Free Essay Example

Sample details Pages: 11 Words: 3305 Downloads: 7 Date added: 2017/06/26 Category Statistics Essay Did you like this example? [LITERATURE REVIEW: EMISSION TRADE SCHEMES] This literature review compares the two main emission trade schemes: the cap-and-trade scheme and the performance standard scheme. The advantages and disadvantages are compared after which the author presents his view which of the two is more desirable. 1. INTRODUCTION Nowadays everyone is, to some extent, aware of the effect that greenhouse gasses and other forms of pollution have on our environment. This increase in awareness over the past few decades has led to increasing public pressure to reduce pollution, but at the same time to do so without harming the economy. This entails the need for a subtle instrument to coax polluters into reducing emissions without impeding economic growth. The solution that is currently favored by many nations is the emission trading scheme, mainly because it is less restrictive and damaging to the economy than other solutions. There are two main types of emission trading schemes: the so-called cap-and-trade scheme and the performance standard scheme. The ongoing debate on this subject is centred on the two variations on the scheme and which of the two is more desirable on the whole. Questions that have been raised are, amongst others, which is more economically efficient, practical to implement and which will reduc e emissions the most. This paper will examine available literature on the subject. Don’t waste time! Our writers will create an original "Emission Trade schemes" essay for you Create order In this review, we will start by providing the theoretical background to pollution regulation and emission trading. After this, a general introduction to emission trading schemes will be provided following which each of the two schemes will be examined more closely. During this examination we will explain the schemes particular features and then highlight the advantages and disadvantages that each scheme entails. Finally, the findings will be summarized in the conclusion and the authors opinion will be offered as to which of the two schemes is more desirable. 2. THE THEORY OF POLLUTION In order to understand why one should prefer one system to another, it is first necessary to investigate the underlying theory on externalities, pollution regulation and emission trading. How would an emission trading scheme work? Our starting point is the Coase theorem, which is often described as the fundamental theorem in the area of externalities. Pollution is a case of what some describe as the tragedy of the commons. Because the good that is being destroyed (the environment) cannot be identified as belonging to anyone, no one has an incentive to act. The obvious solution is to give someone the ownership of the good, but that is hardly practical in the case of the environment. We can however give someone the right to live in a pollution free environment or to pollute. This is described as internalizing an externality and it is where the Coase theorem becomes important. The Coase theorem implies that the best way to regulate externalities (such as pollution) is to allow for bargaining between the polluter and the victim of pollution. The theorem does assume that it is possible to identify victim and perpetrator (e.g. that the externality has been internalized to some extent), but in the case of emissions, the perpetrators (producers) and victims (the inhabitants of the affected area) can often be readily identified. Coases the orem is therefore applicable to emissions. Coases point is that so long as property rights are clearly defined, externalities are best settled by what we now call: Coasean bargaining. As mentioned, a central part of the theorem is that it is possible to identify those with rights. But it does not matter who has those rights from an efficiency point of view, the end result in any case would be that the party that values the right to commit, or be free of, the externality the most will end up with that right. Irrespective of who owns the right to pollute (or the right to be free of pollution), the two sides will strike a bargain and the side that values the right the most will compensate the other side. Thus, the effect of the negative externality is not influenced by the allocation of property rights, but the allocation of property rights does determine who must compensate whom. This concept is best illustrated by an example. A factory entitled to emit pollution would, in theory, be willing to reduce that pollution if properly compensated. In economics terms, the factory will cease polluting if the marginal profits are smaller than the compensation offered. Those willing to provide that compensation could, for example, be the population of the towns surrounding the factory. The population would then pay the factory to stop, or limit, its emissions. Vice versa, if the population owned the right to be free of pollution, the factory would have to compensate the population in order to be allowed to pollute. The problem arises however, when the transaction costs are too high. Taking our example from before, the bargaining costs would be very high when negotiating with every single inhabitant of the area around the factory. The bargaining process would be time consuming and expensive. This would lead to a rise in the costs of reducing pollution to such an extent that the population of the surrounding towns would no longer be willing to pay that price. The Coase theorem is thus very relevant to the system of emission trading. Essentially, in the case of emission trading, the government creates a market whereby the polluters can negotiate and buy the right to pollute, in effect keeping the transaction costs of Coasean bargaining low. The question that rises however, is whether the market should be limited or controlled by the government. Should the government retain control over the total amounts of pollution or should the market define the total amount of pollution? When the government determines the total amounts of pollution it is described as a command and control system, while if the market defines the total amount it is a market-based system. These two systems have been implemented in emission trading schemes, and will be examined in depth in the following chapters. 3. EMISSION TRADING SCHEMES Emission trading in general is based on the idea that the scheme influences the amount of pollution that is produced. The way in which this is done is dependent on the type of scheme used. The central concept is that the creation of market forces will make pollution expensive enough that the opportunity costs of investing in less polluting production processes will decrease to a level that it is worth the polluters while to pollute less. The way in which an emission trading scheme functions is that if a company wishes to expand its volume of emissions, it must bargain with other emission rights owners and buy the rights. Companies that produce less pollution than they are entitled to can then sell these rights to others. As mentioned in the introduction of this review, there are two types of emission trading schemes. The first is the cap-and-trade scheme and the second is the performance standard scheme. In the following two sections, each of these schemes, as well as their advantage s and disadvantages, will be explained. 4. THE CAP-AND-TRADE SCHEME The cap-and-trade scheme involves the government setting an absolute limit on the amount of pollution and then distributing the pollution rights amongst polluters. The government can distribute these rights either via an auction, by granting them free of charge (known as grandfathering) or a combination of these methods. Cap-and-trade systems are characterized by: i. A mandatory upper limit. This so-called cap is defined per pollutant per sector. So, for example, for the steel sector the maximum amount of sulphur dioxide emissions will be defined at one level while the maximum amount of sulphur dioxide for the paper mill sector will be at another level. ii. The number of permits or allowances is, in total, equal to the sum of the caps. For example, for every kiloton of emissions there will be one permit. iii. The allowances are freely tradeable on the emissions market. It is permitted to bank unused allowances from previous years. iv. There are no caps for new sources of emission. A new industry, for example, will not be subject to the scheme. New entrants to existing markets are not subject to the scheme until the cap is redefined. v. The total amount of emissions in a year must equal the total number of allowances used in that same year. 4.1 ADVANTAGES The main advantage of the cap-and-trade system is the extent to which it can be controlled by the government. Because of its command and control principles, the government can set targets and enforce these. That means that the government can reduce or increase the amounts of pollution in absolute terms so that if the situation requires a less stringent limit (for example during a recession), the government can adjust the supply of allowances. Furthermore, polluters have a strong financial incentive to produce less, the allowances that are distributed (under the current European Emission Trading Scheme ETS) are free. Effectively that means that if a companys marginal costs are very high, it will be more likely to choose to shut down production than without an emission trading scheme. This is because the sale of allowances will be more profitable than producing. In terms of international agreements, the cap-and-trade scheme has an obvious advantage. Because the scheme limits the absolute amounts of pollution, it allows for governments to determine, and more importantly, control the absolute amounts of pollution. The last advantage of a cap-and-trade system is political. The cap-and-trade system is less restrictive so that there is more room for economic growth and more freedom to develop industries. This means that market participants are more likely to accept the scheme. 4.2 DISADVANTAGES There are severe disadvantages to the cap-and-trade system. Many of these have come to light over the past few years that the European ETS has been in place. First of all, the command and control element means that the amount of allowances is determined by the government. The government projects the required amount of allowances on, amongst other variables, the future fuel prices, the weather conditions and any other variables that may affect CO2 emissions. In essence the government is making an educated guess every year that can have potentially disastrous consequences. If the government does not predict the correct amount of emission rights required by the market, the market will rapidly become saturated with cheap emission rights, defeating the entire point of the system: the idea is that pollution becomes a scarce right and therefore costly. An example of this is the crash in European ETS forward prices in 2006. Part of the problem lies in the presumption that ETS allowances are finite, while the EU and national governments have the ability to increase supply at any given moment. This makes the prices of ETS allowances volatile. The European Commission was forced to announce stricter measures from 2008 onwards to ensure that the forward markets for emission rights in 2008-2012 did not collapse. Another drawback of the governments strong involvement is that a lack of ambition on the governments part could easily mean that the cap is not adjusted downwards each year, but simply kept at the same level as before. Should this happen, the point of the scheme is also defeated. The idea behind emission trading is to reduce the amount of pollution. In a cap-and-trade system an inactive or ineffective government will not achieve this. But not only from the governmental side is the cap-and-trade scheme potentially problematic. This is because the incentive that is offered to companies can at times be perverse. Since the amount of emission allowances a company receives is determined by the amount of emissions the company produced in the preceding years, companies are in fact rewarded for producing large amounts of emissions in previous years. In the same vein, companies can reap windfall profits because they have been given an allowance which is too large. This essentially boils down to a handout from the government. In recent years, cases have been brought before the European Court of Justice (ECJ) in which competitors have claimed that some companies have benefitted unfairly from a covert state subsidy in the form of excess emission rights. 5. THE PERFORMANCE STANDARD SCHEME The performance standard scheme operates on a government set standard of pollution production. The standard will often be based on the average amount of pollution created by a certain production process. The government compares the amount of pollution produced by the least efficient producers and the amount of pollution created by the most efficient producers and sets the standard accordingly. As such, the performance standard scheme sets emission limits in relative terms, while the cap-and-trade scheme sets emission limits in absolute terms. Producers who pollute more than the standard are required to buy excess pollution rights from producers who pollute less. The characteristics of a performance standard scheme are: i. A flexible absolute upper limit. There are no limits, except the limits imposed by the increasing marginal costs, in the form of the need to buy more allowances, for producers when they exceed the performance standards. ii. The number of allowances is, in total, equal to the sum the emission standards. For example, if there are twenty steel factories, and the performance standard is one kiloton of emissions per factory every hour, the amount of allowances will be equal to twenty kilotons of emissions per hour. iii. The allowances are freely tradable on the emissions market. It is permitted to bank unused allowances from previous years. iv. New entrants to existing markets are treated in the same manner and subjected to the same requirements as established players. v. As with the cap-and-trade system, the total amount of emissions in a year must equal the total number of allowances used in that same year. 5.1 ADVANTAGES: The main advantage of the performance standard scheme is that, theoretically, it should automatically reduce pollution due to increases in efficiency on the part of the worst polluters, leading to a lower (i.e. more efficient) performance standard the following year as the average amount of emissions declines. In this manner the market will force producers to continually improve their production processes. A second advantage is that newcomers to the market using innovative greener technology are favored by the system. In effect, a company that enters the market is given an immediate subsidy for achieving a better emission standard in the form of excess emission rights. The performance standard scheme therefore stimulates innovation more strongly than the cap-and-trade scheme. The performance standard does not offer the perverse incentive of the amount being based on a companys previous emission amounts. Every year the company will have to become more efficient or suffer the penalty of having to buy more emission rights. One final advantage to the system is the allocation: the government is not required to estimate the amount of emission allowances available, the market determines this. The market cannot be artificially oversaturated due to an excess amount of emission allowances made available. 5.2 DISADVANTAGES The main disadvantage of this system is that it does not set a cap on absolute amounts of pollution, meaning that the government has less influence on the total amount of pollution produced. If there is a sudden surge in the number of emitting factories then the government is largely powerless to intervene. The new factory will automatically receive the performance standard amount of allowances. This problem also means that internationally agreed emission limits are hard to achieve since these are set in absolute amounts. A performance standard scheme cannot be used by governments to reach those targets. The second serious drawback is that the scheme depends on market actors to reduce emissions and produce more efficiently. If the producers all produce the same amount of emissions, they all receive exactly the amount of emission allowances they require. This means there will not be a market at all. Under the cap-and-trade system the government could simply reduce the amount of allowances and force the market actors to produce more efficiently. Finally the performance standard scheme creates political difficulties. Older companies are seriously disadvantaged in the system and are forced to either invest in new technology or to buy more allowances. This leads to potentially serious problems for companies and possibly to bankruptcy. Politicians are not willing to put voters jobs at risk in the name of the climate. The performance standard scheme has that inherent risk. 6. CONCLUSION To conclude, a review of the literature regarding the subject of emission trade schemes has shown that both the cap-and-trade scheme and the performance standard scheme have advantages and disadvantages The main advantage of the cap-and-trade schemes is that the government retains ultimate control of the absolute amount of emissions. This is an important fact, since emission rights are intended to control and, eventually, reduce emissions. The main disadvantage of the scheme is that it depends heavily on a capable government with the right information at hands, which is nearly never the case. The performance standard scheme is, in terms of the advantages and disadvantages of the schemes, the exact opposite of the cap-and-trade schemes. The performance standard has as its strong point that it does not depend on the government. It is self-regulating and should reduce emissions through market forces. The downside this entails however is that its functioning is wholly dependent on the polluters. If the market is not functioning optimally or worse, not functioning at all, the point of the entire scheme is defeated. What emerges from this literature review is that the choice between the two is very difficult. Essentially the choice depends on how much faith one has in the ability of a market to reduce emissions by itself. The authors opinion is that a performance standard scheme is the most desirable. The market should function; the only reason why the European ETS markets are not functioning optimally is because there is an abundant supply. In a performance standard scheme there should be very little excess supply. The problem of the lack of control over the absolute amounts of emissions can be resolved by the government taking a small role in stimulating green behavior by companies. 7. BIBLIOGRAPHY Ali, P., K.Yano, Eco-finance, the legal design and regulation of market-based environmental instruments, (The Hague: Kluwer Law International) 2004. Anger, N., e.a., Linking the EU emissions trading scheme: economic implications of allowance allocation and global carbon constraints, in: Mitigating adapting, strategies for global change, vol. 14, 2009, p. 379-398. 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