Should Women Serve in Combat Units - 2078 Words

A01454247 Introduction America is called the land of equal opportunity and within the military; the fight for women having the same job opportunities as men has been a non-stop debate for decades. Some say women should be allowed to fight in combat with the infantry units and Special Forces units in a wartime environment. A number of arguments have been traditionally given against women in combat that range from women lacking the physical capacity needed in combat, psychological issues that may arise within the unit and soldiers, and the matter of a female soldier getting pregnant in the battlefield and how detrimental that can be. As many arguments there are against women in combat, there are many that agree they should be able to†¦show more content†¦(Broadwell) In another article with the South Carolina Military News, Retired Air Force General Lester L. Lyles who chaired the commission for diversity in the military stated: â€Å"If you look at today’s battlefield in Iraq and Afghan istan it’s not like it was in the Cold War, when we had a defined battlefield. Women serve and they lead military security, military police units, air defense units, intelligence units – all of which have to be right there with combat veterans in order to do the job appropriately.† (Daniel) Women are capable fighting with men in â€Å"direct combat† units, they already show competence by leading soldiers in quasi direct combat units. In today’s war, deploying overseas to a combat zone earns a soldier whether male or female the same opportunity to fight for her or his country, but is also included in the same risk to being injured or being killed in action. Cons – Women should serve in combat units Obvious reasons why America would not encourage women to fight with the infantry are simply and generally because they are not naturally strong as men and do not have the same physical capabilities as men. Female soldiers are, on average, shorter and smaller than men, with 45-50% less support upper body strength and 25-30% less aerobic capacity, this is essential for endurance. Most females’ skeletal system is less dense and more proneShow MoreRelatedEssay Military Women Should NOT Be Allowed in Combat Positions1223 Words   |  5 Pagesfeelings in the United States that, as women are having more rights given to them that were previously restricted, women should be given everything that is offered to men. This is becoming very true in the military, where much sentiment is that women should be given the opportunity to serve in combat arms positions. Women are currently allowed to serve in combat support positions, such as mil itary intelligence and air support positions, but they are not allowed to serve in positions such as infantry, armorRead MoreWomen During The United States Military1345 Words   |  6 Pages 9 April 2016 TOULMIN ESSAY Women have always served in the United States Military, since the beginning of the existence of the United States. I will make the argument, that women can and should be allowed to serve in combat roles, that are traditionally open for men only. Combat does not distinguish between the sexes. This is an important issue for everyone. The main reason, why women have never been allowed to be in combat roles, is because the sight of a wounded woman on the battle fieldRead MoreWomen Should Be Allowed For The Military Combat Just Like The Men1148 Words   |  5 PagesWoman should be allowed to serve in the military combat just like the men. The year 1994 was the year they banned women from being in military combat. Ever since January 2013 they have tried to find ways to lift the ban. In January 2016 they had to decide whether women should or should not be in combat. Women have performed in combat some have even died in defense of our county. The woman served regardless the problem. It was recommended by the marine corps to open up positions to women regardlessRead MoreWomen As A Person s Gender1408 Words   |  6 PagesRobert Mau Ms. Strohlin U.S. History 10 May 2015 Women Serving In Combat The simple factor of a person’s gender, in some cases, restricts a person from having the chance to get the same opportunities as another gender. In The United States of America, the problem of women not even having the chance to receive the same opportunities as men, has become a growing problem. The Declaration of Independence, one of the documents that The United States of America was founded upon, says the words, â€Å"†¦AllRead MoreWomen During World War II1508 Words   |  7 PagesThroughout American history, women have contributed greatly to the war effort and military support of our troops. It began as early as the Revolutionary War when women followed their husbands to war out of necessity. Many served in military camps as laundresses, cooks, and nurses but only with permission from the commanding officers and only if they proved they were helpful (â€Å"Timeline: Women in the U.S. Military†). During World War II, more than 400,000 women served at home and abroad as mechanicsRead MoreWomen During World War II1450 Words   |  6 PagesWomen and war have always been considered to have little in common. As the gentle sex, women are traditionally associated with the care and creation of life rather than with its destruction. However, over the past twenty years, women have increasingly served, and continue to serve, with valor and integrity in the Unites States Armed Forces (Kamarack, 2015). Although women have successfully proved themselves in the military, they should be restricted from entering into direct combat because they areRead MoreRoles Of Women During History903 Words   |  4 Pages Women throughout history have made great strides in gender equality. Unfortunately, there is still a long way to go. Career choices should be just that; a choice, not exclusion solely based upon gender. Joining the armed services for most is about service to your country, honor, and pride: For women this also includes limitations. Is it fair to limit what is accepted from women in terms of what roles they are allowed to serve in? Excluding women from serving in certain combat units sends aRead MoreReasons to Not Allow Women in the Front Lines1775 Words   |  7 Pages200,000 plus women are on active duty for the military out of 1.4 million serving. Out of the 200,000, 2.7 percent of them make up the front line units (CNN). This is approximately 5,400 women that are enlisted and are fighting on the front lines. This number is very low and should be much higher. This number represents the idea that the military believes women should not be on the front lines. Many people in society believe that what the military is doing is wrong and females should be able to fightRead MoreThe Portrayal Of Women During World War II1468 Words   |  6 PagesHester’s involvement in this active combat situation is an exception. She, like other women in the military, ar e not permitted to be assigned to combat positions. While on a patrol, she encountered surprise gunfire, but the Department of Defense actually prohibits women from assignments on the front lines for combat. Although Hester acted bravely, worked successfully with her squad, and was even awarded a Silver Star for her bravery, women are still banned from combat positions out of concerns forRead MoreWomen Of The United States Armed Forces1213 Words   |  5 PagesWomen are vital to the stability and efficiency of all branches of the United States armed forces. Although women’s presence may be necessary to the operation of the military, their placement in combat positions would prove to be a devastating mistake. The body of a woman is not made to brave combat positions, and placing women into positions dominated by men could create a hostile working environment. The atmosphere of battle is already heated, and placing more problems into the equation could lead

Social Security A Federal Insurance Program - 1507 Words

Social Security Argumentation Essay Social security is a federal insurance program that provides benefits to retired people and those who are unemployed or disabled. Social security is, in other words, earned benefit with dedicated funding from payroll contributions paid by workers and their employers, known as the FICA tax. Generally, to be covered a worker must have worked for long enough; recently enough, and earned enough to have sufficient FICA credits, typically about 10 years. Benefits are based on the worker’s earnings history and are generally modest, averaging a little over $1,100 per month for all beneficiaries. There are three types of social security: retirement, disability, and survivor insurance. Social Security does not cover some state and municipal employees and those who are self employed. It also does not cover some foreign workers admitted temporarily to the United States. Most workers who are not covered by social security contribute to other retirement and disability funds. In recent yea rs, there has been a study that shows America will soon not be able to pay for social security and essentially will have to give it up; however, there are also many ways to prevent from the supply of social security from running out, but some people may have problems with them. Raising income tax, taking away benefits, and having to risk paying for retirement even though they may not receive as much as they invested. Social security is paid by a payroll tax sharedShow MoreRelatedSocial Security During The United States1518 Words   |  7 PagesSocial Security in the United States I. Introduction Social security in the United States is a federal system run by the Social Security Administration to provide monetary benefits, or welfare, to citizens who are retired, unemployed, or disabled. In 1935, President Franklin D. Roosevelt enacted the Social Security Act which limited the dangers of old age, unemployment, disability, and families with dependent children within the United States during the great depression. In order to obtainRead MoreThe History Of Medicare And The Social Security Act1686 Words   |  7 Pagescreating the Medicare and Medicaid programs. The passage of Medicare and Medicaid had a storied history before it crushed the walls that had separated the federal government and the U.S. healthcare system. Historically, the prevailing thought of many Americans up until the 1920’s and 1930’s was that medical care was largely a private transaction between a medical practitioner and a patient. This doctor-patient relationship was sacred and there w as no need for the federal government to intervene in thisRead MoreSocial Security Paper1002 Words   |  5 PagesHistory The U.S. Social Security program is designed to aid residents in need through welfare subsidies. The programs are provided by organizations on federal, state, local, and private levels; and help to provide eligible residents with food, shelter, healthcare, education and money. Aid is provided through financial aid for college education, unemployment disability insurance, food stamps, pensions for eligible low-wage workers, subsidies for housing, and health insurance programs for public employeesRead MoreThe Social Security Act Of 19351623 Words   |  7 Pages The Social Security Act of 1935 brought about several changes in the world. The Social Security Act of 1935 bill was passed on April 14, 1935 and signed into law on August 14, 1935 with President Franklin D. Roosevelt in office. The Social Security Act was established to assist the elderly, old-aged workers, individuals involved in industrial accidents, unemployment insurance, the blind, and the physically and mentally disabled. Efforts in getting the Social Security Act of 1935 passed involvedRead MoreSocial Security Act Essay686 Words   |  3 PagesThe Social Security Act of 1935, signed by Franklin D. Roosevelt, created a program that included social insurance programs, as well as public assistance. Both programs came about due to the depression and were created as part of the New Deal to benefit the citizens who needed assistance. While both programs were created to assist the public, each program had different eligibility requirements and accomplished different tasks. Social insurance programs were designed to provide continuing incomeRead MoreAnalysis of a Stakeholder1293 Words   |  6 PagesRobinson 5/29/16 HCA255 Orazie Slayton Social Security Administration During the Great Depression of the early 1930s a form of Social Security was created but the federal government was not involved in the support of elderly people and their families, those concerns were considered to be handled locally or by the state. According to the America’s Historical Documents (n.d.), that changed on August 15, 1935 when president Roosevelt signed the Social Security Act, this act established a system ofRead MoreWelfare And Health Care Reform1527 Words   |  7 Pages Chapter 17 of the textbook We the People: An Introduction to American Politics covers the topic of social policy. The two main issues of social policy in today’s society are welfare and health care reform. They are considered the main issues because they require the most government spending, and are the two most controversial and debated parts of social policy in America. America has always had some sort of welfare state. Before the Great Depression, a time of great economic hardship inRead MoreEssay on Social Security1184 Words   |  5 Pages Social Security nbsp;nbsp;nbsp;nbsp;nbsp;Social Security is a public program designed to provide income and services to individuals in the event of retirement, sickness, disability, death, or unemployment. In the United States, the word social security refers to the programs established in 1935 under the Social Security Act. Societies throughout history have devised ways to support people who cannot support themselves. In 1937 the government began issuing Social Security identification cardsRead MoreFederal Old Age Insurance System1035 Words   |  5 Pages1935 a social security act as established as system to help with old age benefit, benefit for accident victims, unemployment insurance, aid for independent mothers and children, and physically handicapped. Before this bill was passed the support of the elderly was a local, state and family problem rather than federal. The suffering caused by great depression allowed numerous proposals for a national old age insurance system. President Franklin D. Roosevelt proposed to the congress for social securityRead MoreSocial Security Act And Related Laws845 Words   |  4 PagesIn January 1935, President Franklin D Roosevelt presented his Social Security Act to Congress. The draft of the Administration bill was the beginning for the legislative attention to the Social Security in 1935. Social Security was introduced to help retired workers receive retirement payments. The Social Security Act and related laws establish a number of programs that have the following basic purposes: (Social Security Administration, 2006) A. To provide for the material needs of individuals and

Handmaids Tale Comparison Between Movie and Book free essay sample

In one hand the commander in the book, at the end, when Offred is taken away he remains almost incriminating himself; and in the movie Offred goes to the commander for some help and then she kills him. The fact that in the movie we see that the commander want to kill himself and in the book Offred kills him is very unwise since we see throughout the book and play that Offred is not even capable of harming herself, so even less she is capable of letting someone else harm itself, in this case the commander. And not only for that reason I believe is unwise but furthermore because by having Offred killing the commander the screen players took away her innocence. Especially because in the book Offred was already accepting the Gilead society and therefore not getting in any issue, so when she is taken away we can see that she re gains her hope. We will write a custom essay sample on Handmaids Tale Comparison Between Movie and Book or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Whereas in the movie by killing the commander it totally loses innocence in the character and it shows desperation and anger within her, instead of what should be a tranquil woman accepting her role as portrayed in the novel. Secondly we can see that in scenes throughout the movie new names are introduced, names that are never mentioned in the book. For instance in the book we never really know Offred? s name while in the movie her real name is revealed, which is Kate. What is more the daughter of Offred is also given a name, Jill. This is a critical matter since the characters that are given names are principal characters and by giving those characters names it takes away the ambiguity that the book is trying so hardly to convey. It takes away the uncertainty since by providing names one in providing identities, and the Gilead Society is the contrary of identities and individualism. As a matter of fact individualism is suppressed in this society and names are in a way censored. The handmaid? s themselves do not even know the names of the other handmaids because they are forbidden to talk among themselves and their real names are never used, but new names that the Gilead Society awards them. The point that the book is trying to make by not giving them names is to suppress the freedom of women, and when in the scenes of the movie the names are reveled this displays hope in themselves and who they really are. So the giving of names in the movie defies the point that the book is trying to make. Lastly the scenes that contain diversity among the book and the movie is the one in which Offred is forced to have sex with the commander for the first time. She is forced because that is her duty as a Handmaid; but the commanders as we all know has a wife, which has to be present during the sex scene, and furthermore grabbing Offred? s hands. This chapter in the book is presented in a calm way, Offred never moans and after the commander is done she stands up, goes to her room quietly and puts some butter in her skin to make it softer. On the other hand in the movie Offred moaned and lamented during the entire ritual and when the ritual was done she went off crazy, threw a milk glass to a wall and went desperate and cried. I believe that the point that the book wants to portray by not having her whine is that they want to illustrate Offred as a mature woman that is starting to accept the Gilead, maybe not accept but just tolerant to the rules. However what the movie tries to convey, that is the complete opposite form the book, are really strong emotions, by the moaning we feel her, it feels much more realistic and her reaction to it provokes a much stronger shock to the audience. While in the book they want to show a lost and defeated by the rules woman in the movie they want to display a desperate woman that just lost her freedom and dignity. The movie and book of The Handmaid? s Tale contain diverse scenes that expose poles apart of meanings. As mentioned before the book has more ambiguity and shows Offred as a woman who gave up fighting while on the other hand in the movie some individualism is shown, the naive innocence of Offred is taken away and she is a strong fighter. The scenes alter significantly the meaning of both the movie and play, but regardless to that they are both excellent masterpieces. The way the movie was altered was perfect for a movie, because it wants to entertain and I believe that the reason they gave names to some characters was to avoid confusing the audience. And the point of the ambiguity of the book was to create an atmosphere of fear and mystery, which Margaret successfully created. Finally we can conclude that the changes were made for the benefit of the movie and book and turned out to be excellent works of genius.

A Biography on Martin Luther King Jr. Essay Example For Students

A Biography on Martin Luther King Jr. Essay Five score years ago, a great American, in whose symbolic shadow we stand signed the Emancipation Proclamation. This momentous decree came as a great beacon light of hope to millions of Negro slaves who had been seared in the flames of withering injustice. It came as a joyous daybreak to end the long night of captivity. But one hundred years later, we must face the tragic fact that the Negro is still not free. One hundred years later, the life of the Negro is still sadly crippled by the manacles of segregation and the chains of discrimination. One hundred years later, the Negro lives on a lonely island of poverty in the midst of a vast ocean of material prosperity. One hundred years later, the Negro is still languishing in the corners of American society and finds himself an exile in his own land. So we have come here today to dramatize an appalling condition. In a sense we have come to our nations capital to cash a check. When the architects of our republic wrote the magnificent words of the Constitution and the Declaration of Independence, they were signing a promissory note to which every American was to fall heir. This note was a promise that all men would be guaranteed the inalienable rights of life, liberty, and the pursuit of happiness. It is obvious today that America has defaulted on this promissory note insofar as her citizens of color are concerned. Instead of honoring this sacred obligation, America has given the Negro people a bad check which has come back marked ;insufficient funds.; But we refuse to believe that the bank of justice is bankrupt. We refuse to believe that there are insufficient funds in the great vaults of opportunity of this nation. So we have come to cash this check a check that will give us upon demand the riches of freedom and the security of justice. We have also come to this hallowed spot to remind America of the fierce urgency of now. This is no time to engage in the luxury of cooling off or to take the tranquilizing drug of gradualism. Now is the time to rise from the dark and desolate valley of segregation to the sunlit path of racial justice. Now is the time to open the doors of opportunity to all of Gods children. Now is the time to lift our nation from the quicksands of racial injustice to the solid rock of brotherhood. It would be fatal for the nation to overlook the urgency of the moment and to underestimate the determination of the Negro. This sweltering summer of the Negros legitimate discontent will not pass until there is an invigorating autumn of freedom and equality. Nineteen sixty-three is not an end, but a beginning. Those who hope that the Negro needed to blow off steam and will now be content will have a rude awakening if the nation returns to business as usual. There will be neither rest nor tranquility in America until the Negro is granted his citizenship rights. The whirlwinds of revolt will continue to shake the foundations of our nation until the bright day of justice emerges. But there is something that I must say to my people who stand on the warm threshold which leads into the palace of justice. In the process of gaining our rightful place we must not be guilty of wrongful deeds. Let us not seek to satisfy our thirst for freedom by drinking from the cup of bitterness and hatred. We must forever conduct our struggle on the high plane of dignity and discipline. we must not allow our creative protest to degenerate into physical violence. Again and again we must rise to the majestic heights of meeting physical force with soul force. Central venous catheter EssayThe marvelous new militancy which has engulfed the Negro community must not lead us to distrust of all white people, for many of our white brothers, as evidenced by their presence here today, have come to realize that their destiny is tied up with our destiny and their freedom is inextricably bound to our freedom. We cannot walk alone. And as .

In Song for a Dark Girl, African-American poet L Essays

In "Song for a Dark Girl," African-American poet Langston Hughes (1902-1967) employs allusions to bring into the poem external contexts that contribute to its theme and tone. The primary allusion is repeated at the beginning of each stanza: "Way Down South in Dixie" (1, 5, 9). The phrase refers to the refrain of the famous mid-nineteenth-century song "Dixie" that celebrates the glory of the American South. Ironically, it was often sung in minstrel shows by white musicians performing in "blackface," a popular theatrical convention of the day that patronized and demeaned African Americans. The repeated allusions to "Dixie" incorporated into the content of the poem make "Song for a Dark Girl" enormously ironic. The word "song" carries ironic force, as well. Songs often suggest joy or celebration, but this song proves to be extraordinarily tragic. Hughes could have established this immediately by choosing a different title, such as "Lament for a Dark Girl," but instead he catches us by surprise, not only by using the title he does employ but also by beginning the poem with the first line he chooses. The opening line suggests a nostalgic evocation of the attractive Southland. It is not until we read line 2 that we begin to realize this will be a very sad song indeed. The fact that the speaker in Hughes's poem is a girl is important. The word "girl" suggests she is relatively young and innocent, which makes the brutal murder of the young man she loves seem all the more unbearable. If the poem were titled "Song for a Dark Woman," the effect perhaps would be less poignant, since the speaker would be older and presumably more experienced in coping with loss. It is largely the contrast between the vulnerable innocence of the girl and the wicked power of the lynch mob that makes the poem so striking. The diction (choice of words) in the poem is simple and directdiction that seems entirely appropriate for the young, unsophisticated speaker, but the artistry of the poem is often subtle. Notice, for instance, the structure of line 2: "(Break the heart of me)." The syntax (order of words) is unusual; the more conventional expression would be "They broke my heart." Through the unusual syntax, Hughes emphasizes both the crucial verb and the crucial pronoun, which are stressed by their respective positions at the beginning and the end of the line. The girl's suffering occurs in the present ("Break"), rather than in the past ("broke"), and the unconventional syntax of the line suggests that the depth of her torment exceeds a conventional expression of it. Only in lines 3 and 4 do we discover the cause of the dark girl's pain: The man she loves has been lynched on a "cross roads tree." This phrase refers literally to a tree located at a public intersection where roads cross. For his murder to have occurred in such a public place implies that the lynch mob is utterly shameless: No attempt was made to hide the crime by hanging the victim in an obscure location. Instead, the poem suggests, the mob wanted the body to be seen by as many people as possible. The lynching, apparently, was intended not only to punish the victim for some unspecified reason but also to warn anyone else, especially anyone of color, who might somehow offend the mob.

The Fashion Channel Case Essays

The Fashion Channel Case Essays The Fashion Channel Case Paper The Fashion Channel Case Paper In doing this we need to focus on ways to increase our share of the market (targeting ratings), and how we can ultimately target ways to boost our viewers versus the increasingly competitive assign programming being released by CNN and Lifetime. The two key levers to drive revenue growth would be Increased viewers (ratings), and increased advertising pricing. Also Important Is to deliver quality audiences, as demanded by advertisers. Based on these key Issues It will be vital to choose the scenario for implementation that will increases TV ratings and advertising revenue. The state of the economy at the beginning of 2007 was promising (pre-housing bubble and job loss). The Fashion Channel at that time had been around for 11 years. The company was started by two entrepreneurs in 1996, with up to date entertainment features that focused on material relating to fashion only on 24 hour a day, 7 days a week schedule. To that point the mall audience was women aged 35-54 and the company tagging was Fashion for Everyone. Coming off of revenues of $310. Million and only $230 million in ad sales, the goal going forward was to find a way to increase that amount. In 2005, one of the more popular series on TFH was a show called Look Great on Saturday Night for Under $100. Other networks like CNN and Lifetime began following the programming plan put on by TFH which started to come more popular In comparison to the programs being broadcast by TFH. This in effect resulted In direct competition against TFH and directly affected the ad revenue shares. Vice President Norm Frazier had advised the management team to decrease the ad pricing by 10% in order to increase our viewers. As mentioned earlier, a key issue to attack in this marketing plan is to improve our average rating compared to similar programming being broadcasted on CNN and Lifetime. Utilizing information obtained in Exhibit 1, Tiffs average rating was 1. 0 based off of 1. 1 million households. In comparison, CNN relished an average rating of 4. 0 (4. 4 million households) while Lifetime enjoyed an average rating of 3. 0 (3. 3 million households) respectively. Major differences exist amongst these three networks based on the fact that Tiffs programming only revolves around fashion 24 hours a day, 7 days a week, whereas CNN and Lifetime serve a larger target audience and therefore only present programs dedicated to fashion Monday through Friday from 9-11 pm (Lifetime) and Monday through Friday from 8-pm and Saturday and Sunday Trot 10-11 pm ) Because tense networks are not ovate to a spectral ice, it allows them the opportunity to capture a larger audience that may have never looked for fashion programming if it werent for Fashion Today and Fashion Tonight. The other key objective of The Fashion Channels new marketing plan was to boost advertising revenue. On pages 3 and 4 of the case study, it is noted that advertisers would pay a premium CPM (cost per thousand, represented by the price an advertiser would pay for a moment of viewing) to reach certain groups, and at the time of this study these groups were men of all ages and women aged 18-34, respectively. Based on information in Exhibit 1, TFH is currently in the most unfavorable position amongst the big three networks based on consumer demographics. CNN carried the best percentage of the male audience at 45 % while TFH at 39%. Lifetime carried the best percentage of the 18-34 female audience at 43% while TFH captured Just 33%. Lack of consumer interest, awareness, and value added to potential advertisers could be negatively impacting their advertising revenue. In the competitive threats section of the case study, TFH is noted as being below average in many important categories based on the Alpha research study. They received ratings of 3. 8 for consumer interest, 4. 1 for awareness, and a 3. 7 on value added (perceived value). The other two networks outscored TFH by at least . 4 points on all questions asked. I believe this to be an indirect consequence of programming for a specific niche market. In order for TFH to increase ad revenue we must find a way to penetrate the high dollar CPM groups that our ad buyers are most focused on attracting. Based on our key goals and objectives mentioned earlier, I believe that we have three courses of action to discuss and decide on as a team. These approaches include a broad-based marketing plan (scenario #1), the Factionists segmentation, and the Factionists plus Planners/Shoppers segmentation. I will list the pros and cons of each below as well as the final decision and rationale based on the final decision. Broad-Based Marketing pros: When comparing this plan to the base numbers of 2007, we see that the broad- based scenario delivers the company almost $40 million more in potential net income ($94. 9 million versus $54. 6). This scenario also doesnt require additional incremental programming expense that will cost the other two plans at least $1 5 million to implement. Additionally, women aged 18-34 in all four clusters, so The Fashion Channel will be marketing to 100% of all 18-34 year-olds. This scenario will also allow awareness and viewers to increase by investing in a major marketing campaign across all clusters in the spectrum. Cons: While this marketing plan produces a higher net income the 2007 base, the CPM is $. 20 lower than the current CPM of $2. 00. This plan also lacks a specific target audience and we would run the risk of our competitors penetrating the premium CPM groups, causing our revenue to decrease even further. Differentiation would change as a result of implementation and as a company we would struggle to compete against ten toner two networks walkout canalling our programming. Factionists Segmentation Compared to the 2007 base numbers, this scenario produces almost $100 million more in net income ($1 51. 4 million versus $54. 6 million). This plan also targets a premium CPM group, which increases Techs average CPM from $2. 00 to $3. 50. This plan would make TFH a more attractive ad producer for advertisers because 50% of factionists are females ag ed 18-34. Targeting this segment will help us compete against Lifetime, which is currently the market leader in female audience members aged 18-34. Cons: The factionists segmentation results in a . % reduction in TV ratings for The Fashion Channel. There is also a requirement of $15 million incremental programming expense in order to reposition our programming. The factionists segment is the smallest of the four clusters, which would decrease our viewers amongst the remaining clusters. Its also possible to the targeting only the factionists target is too specific of a niche and will lack the ability for TFH to attract new nonusers. This will pose a threat to us by not allowing us to compete against the CNN and Lifetime which offer programming to a broader segment. By targeting the smallest cluster, awareness amongst our consumers would not change, and our ratings over the long term might decrease even further. Factionists plus Planners/ Shoppers Segmentation Compared to the 2007 base numbers, this scenario produces almost $1 1 5 million more in potential net income ($168. 8 million versus $54. 6 million). The plan improves our TV ratings from 1% to 1. 2% and the average CPM from $2 to $2. 0. Targeting these two clusters will allow us to market to 50% of all TV households also allows us to advertise to the clusters that are made up of 50% and 25% of women aged 18-34. Effectively targeting these two segments will increase advertising revenue by increasing the proportion of women aged 18-34 audience members. This new found repositioning will allow The Fashion Channel to differentiate its programming by producing programs specific to these two separate segments. Cons: Although the scenario produces favorable numbers in terms of ratings and CPM, here is a requirement of incremental programming expense of $20 million to reposition our programming. This scenario only targets 50% of households. This could lead to a reduction amongst our loyal viewers and might adversely affect our TV rating. Decision We at The Fashion Channel should focus our efforts on the third scenario which targets factionists plus planners/shoppers. There is an immense risk associated with this plan because we will Jeopardize losing some of our most loyal consumers by positioning ourselves more towards the higher ad revenue drivers. The $20 million incremental programming expense is another added possibility that could set the company up for failure. However, based on our analysis and forecasting, the benefits outweigh the potential setbacks as we will see an increase in average rating, CPM, and an almost 40% contribution margin (up 10% from 2006). Advertising revenue will increase because of the premium increase in CPM that women aged 18-34 wall erelong In T all I v nauseous out represent ten largest viewers for fashion). This plan is clearly more favorable than the second scenario hat left out the important segment including planners and shippers. While both scenarios provide substantial increases in net income, the long term growth associated with rating and ad revenue increase clearly define the third scenario as our focus. Implementation The largest challenge associated with this new marketing plan will be to keep our loyal consumers while also attracting the factionists and planners/ shoppers. In order do this we need to review past ratings from television shows, and find new time slots for these shows that are not in prime spots for the new programming. It is important to keep this in mind because although women aged 18-34 because of the CPM benefits, our past market currently makes up 67% of our total audience. We should study the plans of CNN and Lifetime, specifically their Fashion Today and Fashion Tonight shows. If we can gain a better understanding how they target women aged 18-34, and more importantly how their total audience of 43% comes from the premium CPM audience, then we could put ourselves in a more advantageous position amongst our competition. Lastly, we must find other ways to improve consumer interest, awareness, ND perceived value of The Fashion Channel. In order to do this I recommend a further plan to build brand recognition. This idea will build consumer loyalty and also bring our fans more emotionally connected to our brand and our company. I am proposing a plan that I anticipate will take about 6-8 months to roll out. Once we begin this new plan it will take another year to carry out the plan. I am proposing that we pick 12 destinations throughout the United States that are in the most popular fashion markets (Los Angles, New York, Chicago, etc.. ), and also base it on our most attached regions based on TV ratings. We will then come up with themes based on the locations and get our audience involved in our brand and show. Within six to eight months we should be able to pick out locations and venues for audience themed shows. We will be able to use our current programming to promote the upcoming audience experience which will not drastically change our incremental advertising expenses. I believe this plan coupled with the third scenario which will be rolled out incrementally, will provide the plan for The Fashion Channel moving forward.

System Security for Department of Human and Health Services Essay

System Security for Department of Human and Health Services - Essay Example The SSP works in accordance to the guidelines provided under the National Institute of Standards and Technology (NIST) Special Publication 800-53 Rev 4 Guide for Assessing Security Controls in Federal Information Systems and Organizations, Building Effective Security Assessment Plans The purpose of this Cybersecurity profile is to provide an overview of the cybersecurity requirements for the HHS (Department of Human and Health Sciences) with a succinct description of how the management, operational, and technical controls in place and those planned for the future, meet NIST’s requirements. Security categorization defines categories of information systems in relation to impact loss. It involves the classification of information and information systems in accordance with the potential effect on an organization. The analysis also depends on the occurrence of events that might jeopardize the information and information systems required by the organization for the accomplishment of its mission, protection of its assets, fulfilment of its legal duties and protection of individuals. Security categorization is based on the vulnerability and threat information in evaluating an organization’s risk. The HHS management evaluates systems and assigns a level (low, moderate, high) in relation to the risk to HSS in case of breach of security. The level depends on risks of confidentiality, integrity, and availability of information (Barker, 2004). It is the responsibility of HHS (System Owner) and its stakeholders to identify and establish the information system type. The security concern of HHS is to ensure that shared resources such as networks, communications and physical access within the whole general support system or major application are sufficiently protected. Therefore, it can be said that the information type held by HHS is mission-based (Barker, 2004). By virtue of the personal information of individuals held by HSS (HHS Cyber Security Program, 2014), the type of information system can be said to be Personally Identifiable Information.  

Engagement of Students in the learning process Essay

Engagement of Students in the learning process - Essay Example The research concludes that all these factors play a major role in determining a student’s achievement in school. Introduction All educational institutions have the aim of promoting students achievement. There are different factors that positively or negatively affect the achievement of students. These factors can be either, social, economic, environmental or political. In students’ achievement, different individuals have to pull forces to ensure that there is success in the process. These individuals include, teachers, parents and students. This paper analyses the positive effects of different factors that affect students’ achievement. A student’s achievement is influenced by several factors such as class size, family, motivation, teacher’s attitudes, a school’s culture and gender and therefore teachers should put these factors into perspective when teaching. Individual factors that affect students’ achievement Engagement of Students in the learning process Gross (2009) states that engagement of students in the process of learning is vital in ensuring achievement. Students can engage in the learning process through submission of assignments and agreeing to teachers instructions. Another form of students’ engagement in the learning process can be seen through class attendance. A teacher acts as a guide towards students’ engagement in class. ... Teachers who ensure effective engagement of the students experience less problems in managing their classes. Students’ interests can be boosted through application of different resources that interest students (Gross, 2009). Role of motivation to students’ achievement Motivation of students has always led to high achievement among learners. There are two major types of motivation that help to promote achievement in students. These are extrinsic motivation and intrinsic motivation. Intrinsic motivation mainly involves a student’s drive or desire towards learning. Intrinsic motivation helps a student in defining the importance of achieving highly academically. This type of motivation mainly depends on a student’s goal. There are those students who work hard in their schoolwork with an aim of having a good career in future. The students will therefore put efforts towards achievement of this goal. Another type of motivation is the extrinsic motivation. This ty pe of motivation comes from the external environment of the learners. Individuals who promote this type of motivation can be teachers, parents and other students. A teacher can promote extrinsic motivation in a learner by constantly reinforcing good character. Reinforcement can be done through offering incentives like sweets, books or pens (Gross, 2009). A teacher can motivate students who perform well by offering them gifts to ensure that they maintain their performance. Poor performers on the other hand, can be encouraged to perform well by constantly complementing them whenever they make an improvement. Teachers’ effectiveness towards students’ achievement Students’ performance can be used to assess teachers’

European Court of Justice Turner v Grovit and Harada Essay

European Court of Justice Turner v Grovit and Harada - Essay Example Anti-suit injunction is defined as â€Å"an order of the court requiring the injunction defendant not to commence or to cease to pursue, or not to advance particular claims within, or to take steps to terminate or suspend court or arbitration proceedings in a foreign country†1. The definition of anti-suit injunction claims that under this legal framework, none of the defendants or plaintiffs can take the assistance to obtain undue advantages of a foreign legislation apart from the country wherein the dispute took place. It is usually observed in case of cross-border disputes that the litigants perceive that they can take the advantage by shifting the proceedings in their home country, with the expectation to obtain a favourable judgement to the case ruling2. In order to disregard this belief of the litigants, anti-suit injunction has been introduced3.Arguably, anti-suit injunctions are often regarded as interference to the disputes in foreign courts. Addressing this particular issue, the discussion henceforth will evaluate whether the considerable of anti-suit injunction as an act of interference by a foreign court is justifiable. Illustrative examples will also be sought from various cases, including the landmark case of Turner v Grovit (C-159/02) [2005] 1 AC 101 in order to strengthen the rationalization of the arguments in this essay. The case of Turner v Grovit, decided in April 2004, is considered one of the landmark cases in the European Court of Justice (ECJ), which apparent denotes the legislative implications of anti-suit injunctions to the principle of lis alibi pendens. This case became the basis for the explanation of anti-suit injunction as Turner, the plaintiff, was granted with anti-suit injunction, as a measure to restrict the application of the rule given in correspondence to the re-appeal of the defendant (i.e. Harald Ltd.) in the Spanish court4.  

The Visionary And Inspirational Leadership Styles Commerce Essay

The Visionary And Inspirational Leadership Styles Commerce Essay The term leadership can be defined as influencing the activities of an organized group in its efforts towards goal setting and goal achievement (Buchanan and Huczynski, 2004, p.716). Leadership styles for that reason acts as a mean of motivation since employees are working collectively with management through delegation and empowerment. Consequently, ways in which employees are managed have an effect on their ability, motivation and attentiveness. Motivation is thus defined as wanting to do something or wanting to achieve a certain result (Thompson and Machin, 2003, p.154). In my perception, motivation within a workforce is subsequently valuable given that it helps to increase productivity along with output over a period of time helping to meet business objectives. With reference to Virgin; a multinational company established by Richard Branson, his style of leadership is shown to entail certain characteristics in relation to the question seeing all enterprises are linked by the single powerful central image of the founder and the characteristic red livery (Mullins, 2010, p.37). Styles of management therefore are shown to influence motivation and perceptions within a workforce. Branson style is thus exposed to motivate; even though Virgin pays staff with low salaries, employees within Virgin complete work to a high standard to the extent employees are important projectors of the brand image. The suggestion of visionary, inspirational and participative style can therefore be considered as essential in motivating workforces in achieving their goals and in giving a good corporate reflection. A participative style of leadership is directed towards democratic management whereby managers permit workers to key in views or ideas transversely before making decisions. From experience, this seems essential in motivating depending on the type of organisation, here employees participate in the decision making process and feel part of the progression. According to Billsberry J this style can thus lead to better quality decisions which are then more effectively implemented autocratic may stiffly creativity, not use available expertise and fail to establish motivation and commitment (1996 p.43). Having a sense of entered ideas can add towards job satisfaction and allow management to listen to workers views and ideas. In good judgment, it is seen to enhance and increase motivation as workers enjoy work through a logic sense of contribution which is an intrinsic source of motivation (motivation from inside the individual). In addition, when I was working within a restaurant as a waitre ss, we were managed in an autocratic route, where everyone was given instructions on what tasks to perform without having any insights on decisions. In my opinion this was fundamental to motivate me as I knew what to do and what was expected of me, whereas the idea of participative would mean I wouldnt be motivated as personally I am motivated by factors such as rewards e.g. money. In a situation where crucial decisions needed to be made, for example when lots of customers came in, decisions are made quicker than being participative as this slows down the business through consultation making it inflexible for management and patrons. De-motivation could therefore take place as customers may complain possibly having an impact on employees in the sense jobs arent done well. The reason why workers are motivated then depends on the type of organisation the business is. Within Virgin it could be viewed being participative is appropriate because of the nature of the industry. For instance, management at Virgin Atlantic and their cabin crew are there to be helpful and welcoming, a participative style could motivate as cabin crew are an important feature as well as feeling part of Virgin. Virgin shows aspect of a participative manner seeing that Branson stated I have to be good at helping people run the individual businesses, and I have to be willing to step back. The company must be set up so it can continue without me (McDermott, 2010). By stepping back and encouraging participation workers would feel trust is being implemented upon them, effectively this could individually motivate as they feel valued. A sense of involvement also makes employees feel they are contributing to Virgins success. Nevertheless, although ideas are shared, management may not take any form of action to each proposal as workers have diverse views as well as it being difficult to implement all ideas. In planning for the organisational behaviour event (group activity) we had a participative style to which everyone contributed on what we were going to do. This leadership style was good in the sense members coming up with several ideas, during the process however; I felt this caused some minor confusion as during the night part of the group didnt turn up, which could be reference to the range of ideas recommended. In improving the event, we should have assigned a leader with more direct control over the group; this for me would have motivated me more as fewer mistakes are made in relation to more control, though other people may prefer a participative style. An early idea on motivation in the 19th century was by Frederick Taylor who was a believer in the rational economic concept of motivation workers would be motivated by obtaining the highest possible wages (Mullins L, 2007, pg.43). An inspirational and visionary style may well be undermined in motivating as Frederick Taylor states workers are only motivated by money and it is a managers job to tell employees what to do. In supporting his judgment Taylor did an experiment with a group of workers linking altered factors with output, drawing up the conclusion money is linked to higher output. In this sense money could be seen as a vital way for motivating; if workers work harder and produce higher production, higher pay would be rewarded as a result, making employees achieve a set target. A participative, visionary and inspirational leadership is thus unessential in motivating workforces as in Taylors observation employees are motivated by monetary rewards. Incorporating Taylors concept within Virgin could conversely motivate staff, as employees like high pay linked to performance. Except the negative aspect is quality of service may be affected as not all workers are liable to be motivated by money and would want visions along with inspirations to motivate. As a result if workers are unhappy the Virgin brand may be pretentious as Virgin cabin crew are an important projector of the brand image. Although scientific management is viewed as outdated and has been criticised for being too bureaucratic towards workers and the lack of flexibility involved, many organisations still use this as a mean of motivation as workers are motivated by extrinsic factors such as reward, which I personally am motivated by partially. Visionary leadership involves having clear goals, being sensitive to stakeholder needs and interests and inspiring them with passion and determination (Buchanan and Huczynski 2010 p.609). Richard Branson is disputed to have implemented visionary within virgin as he provides goals to employees on what Virgin is accomplishing, Virgin Records and Virgin Atlantic stated corporations should put their employees ahead of customers and shareholders to build sustainable businesses (Rex Mathew 18 November 2005), giving visions that Virgin couldnt be successful without its employee, so would motivate as workers feel appreciated and have the visions to work towards their goals. In effect visions seem to bring about confidence on the part of employees, confidence that instils in them a belief that they are capable of performing to their full potential (Bennis and Goldsmith, 1997, p.108). By having clear goals employees feel motivated as they will know what is expected of them as well as what they are capable of. In this sense visions are essential in bringing out the best within employees. According to Nanus Vision, if properly selected and implemented, is so energizing that it in effect jump starts the future by calling forth the skills, talents and resources to make it happen (Robbins, 2003 p.344). When applying idea of visions to my employment, this generally would motivate me as having a sense of direction makes me feel determined to achieve a certain goal set. For example, if my manager gave visions about sense of direction and where they are heading with enthusiasm this would inspire me to work harder to fulfil the satisfaction we may gain by accomplishing something. Just by managers stating their goals and the strategic action to achieve them would be a sense of vision personally. Inspirational in an organisation is a perceived importance as an online journal titled, The Role of Inspirational Leadership in Geographically Dispersed Teams the positive relationship between inspirational leadership and individuals commitment to the team and trust in team members was strengthened in teams that were more dispersed suggesting that inspirational leaders are important in all contexts but that their importance is underscored in highly dispersed contexts (Joshi, A, Lazarova, M. Liao, H, 2009). This illustrates inspirational leadership is vital during motivating as management relationship are strengthen with employees to feel appreciated by the company, making workers work hard in giving something back. In my view, by being motivated workers are more satisfied producing quality services and products which can be demonstrated at Virgin. Furthermore according to a survey conducted by the chartered management institute The power to inspire is rated highest and desirable lea dership qualities. The inspirational leader connects with the led, appreciates the capabilities of others and through trust will unlock the power in others (Mullins 2005 p. 304).In context, inspirational can motivate as when working in a group for my marketing presentation it was the inspirations of the group and the connection that motivated me personally as we had to work together to achieve a fine advertising campaign. Having inspirations from individuals motivated me to work harder as we all strived to achieve a good end result of the advertising campaign giving me self satisfaction. A participative, visionary and inspirational style of leadership isnt necessarily essential in motivating, for example a content theory of motivation is Maslows hierarchy of needs; what motivates the individual. Workers need to satisfy their basic physiological needs such as pay and condition, individuals would then work towards each level to gain self satisfaction in the form of motivation. When applying this conjecture to Virgin, the strength of Maslows theory is individuals have basic needs so applies to the majority. In theory, this resonance an effective way to motivate staff within Virgin as employees could fulfil their needs slowly working towards self actualization, for example a cabin crew may work hard to gain promotion. Yet, when applying Maslows theory into practice, it could be a difficult process as different people have diverse needs as well as the theory being too simplistic, which may be hard to apply within an organisation. If this presumption was applied to my job, it wouldnt really work for me as it isnt a job I want to be in for a time period, therefore I wouldnt work to self actualization but personally money, as a result, some levels would motivate me in the short term though not in the long term; in future a job that motivates me personally is something of interest to me. In talking about motivation, the human relations theory can be shown to motivate in regard to leadership styles. The human relation theory has its heredity in the Hawthorne study conducted in the late 1920s and into the early 30s by Elton Mayo; employees were now accepted as having social needs and interests, not as being motivated machines visualized by Taylor. The suggestion of participative, visionary and inspirational style of leadership is essential to effectively motivate the workforce can then be deduced as Elton Mayo experiment showed having an interest in workers boosted their motivation level even if it was only changing lighting settings, it also outlines importance of teamwork in an organisation. When applying this theory into Virgin, the repercussion shows employees would be motivated; in the lecture a video was shown when Richard Branson visited his stores which he talks to employees and takes an interest in them, in return employees are more motivated as Virgin pays st aff with a low wage, however staff produces work to a high standard to the degree it is a valuable brand name in society. In conclusion, participative, visionary and inspirational is seen to effectively motivate, however because of convolution in different organisations and ways in employees are organised/ managed other methods are shown to motivate as alternatives to leadership styles. If Virgin were to adapt the characteristic as stated, the outcome may be a quantity of employees will perhaps not feel as motivated in comparison as all workers are different. The theories of motivation are thus dissimilar to management in practice; a theory may sound good in principle, but when applying to organisations there will be issues arising such as employees having different needs and because of this are motivated by different aspects. In addition, not all motivation of employees is to be achieved because of dissimilar desires. Businesses therefore need to consider employee motivation as an important process in achieving their objectives. MODULE FEEDBACK FORM Reference list Bennis W and Goldsmith J. (1997) Learning to lead, page 108 Billsberry J (ed.) (1996) The effective manager: perspectives and illustrations, page 43 Buchanan and Huczynski (2004) Organizational behaviour an introductory text, fifth edition, page716 Buchanan and Huczynski (2010) Organizational behaviour, seventh edition, page609 Joshi A, Lazarova M Liao H (2009) Getting Everyone on Board: The Role of Inspirational Leadership in Geographically Dispersed Teams. Organization Science, 20(1), 240-252. [Online]Retrieved from Business Source Complete database, Available from: http://web.ebscohost.com/ehost/detail?vid=1hid=8sid=5fb20d14-bd45-4d39-8de5-204dcc9235f8%40sessionmgr14bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d#db=bthAN=36606878#db=bthAN=36606878 [Last accessed 5th Nov 2010] Mathew R (2005) Put employees first: Sir Richard Branson. Available: http://www.domain-b.com/people/in_the_news/20051118_richard_branson.html [Last accessed 13th Dec 2010] McDermott, F (ed.) (2010) To be a Leader: lessons from Richard Branson and Jesus Christ. Available: http://mcdermottsmiscellany.blogspot.com/search/label/Richard%20Branson. [Last accessed 4th Nov 2010] Mullins L. (2005) Management and organisational behaviour, seventh edition, page 304 Mullins L. (2007) Management and organisational behaviour, eighth edition, page 43 Mullins L. (2010) Management and organisational behaviour, ninth edition, page 37 Robbins S. (ed.) (2003) Organizational behaviour, tenth edition, page 344 Thompson and Machin (2003) AS business studies, page 154

Media Manipulation Essay -- essays research papers

The media and advertising hinder do indeed hinder our being fully human. Mass media including radio, television and newspapers endeavors to shape public opinion on a variety of things. The media attempts to manipulate those values instilled by parents and society in general, thus taking away from our being human. Messages designed to influence peoples’ attitudes, desires and decisions fall upon society urging those people to buy a certain product, vote for a certain political figure, or support a â€Å"worthy† cause. The daily attack of media and advertising persuade the public to be one and the same, rather than allowing them to function as humans who follow their own beliefs.   Ã‚  Ã‚  Ã‚  Ã‚  Public opinion is formed through media propaganda. The network of communication systems – radio, magazines, newspaper, television, and films – informs those exposed as to their roles in society and their culture. Advertising has but one purpose: to sell a product or service or to promote a political figure by any and all means necessary including brainwashing the general public. Companies try to make the consumer aware of its product and convince the world that its product is better than that of the competitor as seen with the war between McDonalds and Burger King restaurants. This misuse of triggering the subconscious minds induces the public to buy things without knowing they have been deceived.   Ã‚  Ã‚  Ã‚  Ã‚  Parents have the heaviest influence in shaping on...

Ias 7

7IAS 7 International Accounting Standard 7 Statement of Cash Flows This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 7 Cash Flow Statements was issued by the International Accounting Standards Committee in December 1992. It replaced IAS 7 Statement of Changes in Financial Position (issued in October 1977). In April 2001 the International Accounting Standards Board resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.Since then, IAS 7 and its accompanying documents have been amended by the following IFRSs: †¢ †¢ †¢ †¢ †¢ †¢ †¢ IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (issued December 2003) IAS 21 The Effects of Changes in Foreign Exchange Rates (as revised in December 2003) IFRS 8 Operating Segments (issued November 2006)* IAS 23 Borrowing Costs (as revised in March 2007)* IAS 1 Presentation of Financial Statements (as revised in September 2007)* IAS 27 Consolidated and Separate Financial Statements (amended in January 2008)†  Improvements to IFRSs (issued May 2008). As a result of the changes in terminology made by IAS 1 in 2007, the title of IAS 7 was changed to Statement of Cash Flows. * †  effective date 1 January 2009 effective date 1 July 2009  © IASCF 999 IAS 7 CONTENTS INTERNATIONAL ACCOUNTING STANDARD 7 STATEMENT OF CASH FLOWSOBJECTIVE SCOPE BENEFITS OF CASH FLOW INFORMATION DEFINITIONS Cash and cash equivalents PRESENTATION OF A STATEMENT OF CASH FLOWS Operating activities Investing activities Financing activities REPORTING CASH FLOWS FROM OPERATING ACTIVITIES REPORTING CASH FLOWS FROM INVESTING AND FINANCING ACTIVITIES REPORTING CASH FLOWS ON A NET BASIS FOREIGN CURRENCY CASH FLOWS INTEREST AND DIVIDENDS TAXES ON INCOME INVESTMENTS IN SUBSIDIARIES, ASSOCIATES AND JOINT VENTURES CHANGES IN OWNERSHIP INTERESTS IN SUBSIDIARIES AND OTHER BUSINESSES NON-CASH TRANSACTIONS COMPONENTS OF CASH AND CASH EQUIVALENTS OTHER DISCLOSURES EFFECTIVE DATE APPENDICES A B Statement of cash flows for an entity other than a financial institution Statement of cash flows for a financial institution paragraphs 1–3 4–5 6–9 7–9 10–17 13–15 16 17 18–20 21 22–24 25–28 31–34 35–36 37–38 39–42B 43–44 45–47 48–52 53–55 1000  © IASCF IAS 7 International Accounting Standard 7 Statement of Cash Flows (IAS 7) is set out in paragraphs 1–55. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB.IAS 7 should be read in the context of its objective, the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.  © IASCF 1001 IAS 7 International Accounting Standard 7 Statement of Cash Flows* Objective Information about the cash flows of an entity is useful in providing users of financial statements with a basis to assess the ability of the entity to generate cash and cash equivalents and the needs of the entity to utilise those cash flows.The economic decisions that are taken by users require an evaluation of the ability of an entity to generate cash and cash equivalents and the timing and certainty of their generation. The objective of this Standard is to require the provision of information about the historical changes in cash and cash equivalents of an entity by means of a statement of cash flows which classifies cash flows during the period from operating, investing and financing activities. Scope 1 An entity shall prepare a statement of cash flows in accordance with the requirements of this Stan dard and shall present it as an integral part of its financial statements for each period for which financial statements are presented. 2 3 This Standard supersedes IAS 7 Statement of Changes in Financial Position, approved in July 1977.Users of an entity’s financial statements are interested in how the entity generates and uses cash and cash equivalents. This is the case regardless of the nature of the entity’s activities and irrespective of whether cash can be viewed as the product of the entity, as may be the case with a financial institution. Entities need cash for essentially the same reasons however different their principal revenue-producing activities might be. They need cash to conduct their operations, to pay their obligations, and to provide returns to their investors. Accordingly, this Standard requires all entities to present a statement of cash flows. Benefits of cash flow information A statement of cash flows, when used in conjunction with the rest of th e financial statements, provides information that enables users to evaluate the changes in net assets of an entity, its financial structure (including its liquidity and solvency) and its ability to affect the amounts and timing of cash flows in order to adapt to changing circumstances and opportunities. Cash flow information is useful in assessing the ability of the entity to generate cash and cash equivalents and enables users to develop models to assess and compare the present value of the * In September 2007 the IASB amended the title of IAS 7 from Cash Flow Statements to Statement of Cash Flows as a consequence of the revision of IAS 1 Presentation of Financial Statements in 2007. 1002  © IASCF IAS 7 future cash flows of different entities.It also enhances the comparability of the reporting of operating performance by different entities because it eliminates the effects of using different accounting treatments for the same transactions and events. 5 Historical cash flow inform ation is often used as an indicator of the amount, timing and certainty of future cash flows. It is also useful in checking the accuracy of past assessments of future cash flows and in examining the relationship between profitability and net cash flow and the impact of changing prices. Definitions 6 The following terms are used in this Standard with the meanings specified: Cash comprises cash on hand and demand deposits.Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. Cash flows are inflows and outflows of cash and cash equivalents. Operating activities are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. Investing activities are the acquisition and disposal of long-term assets and other investments not included in cash equivalents. Financing activities are activities that resu lt in changes in the size and composition of the contributed equity and borrowings of the entity. Cash and cash equivalents Cash equivalents are held for the purpose of meeting short-term cash commitments rather than for investment or other purposes. For an investment to qualify as a cash equivalent it must be readily convertible to a known amount of cash and be subject to an insignificant risk of changes in value. Therefore, an investment normally qualifies as a cash equivalent only when it has a short maturity of, say, three months or less from the date of acquisition. Equity investments are excluded from cash equivalents unless they are, in substance, cash equivalents, for example in the case of preferred shares acquired within a short period of their maturity and with a specified redemption date. Bank borrowings are generally considered to be financing activities.However, in some countries, bank overdrafts which are repayable on demand form an integral part of an entity's cash m anagement. In these circumstances, bank overdrafts are included as a component of cash and cash equivalents. A characteristic of such banking arrangements is that the bank balance often fluctuates from being positive to overdrawn. Cash flows exclude movements between items that constitute cash or cash equivalents because these components are part of the cash management of an entity rather than part of its operating, investing and financing activities. Cash management includes the investment of excess cash in cash equivalents. 8 9  © IASCF 1003 IAS 7Presentation of a statement of cash flows 10 The statement of cash flows shall report cash flows during the period classified by operating, investing and financing activities. 11 An entity presents its cash flows from operating, investing and financing activities in a manner which is most appropriate to its business. Classification by activity provides information that allows users to assess the impact of those activities on the financi al position of the entity and the amount of its cash and cash equivalents. This information may also be used to evaluate the relationships among those activities. A single transaction may include cash flows that are classified differently.For example, when the cash repayment of a loan includes both interest and capital, the interest element may be classified as an operating activity and the capital element is classified as a financing activity. 12 Operating activities 13 The amount of cash flows arising from operating activities is a key indicator of the extent to which the operations of the entity have generated sufficient cash flows to repay loans, maintain the operating capability of the entity, pay dividends and make new investments without recourse to external sources of financing. Information about the specific components of historical operating cash flows is useful, in conjunction with other information, in forecasting future operating cash flows. Cash flows from operating ac tivities are primarily derived from the principal revenue-producing activities of the entity.Therefore, they generally result from the transactions and other events that enter into the determination of profit or loss. Examples of cash flows from operating activities are: (a) (b) (c) (d) (e) (f) (g) cash receipts from the sale of goods and the rendering of services; cash receipts from royalties, fees, commissions and other revenue; cash payments to suppliers for goods and services; cash payments to and on behalf of employees; cash receipts and cash payments of an insurance entity for premiums and claims, annuities and other policy benefits; cash payments or refunds of income taxes unless they can be specifically identified with financing and investing activities; and cash receipts and payments from contracts held for dealing or trading purposes. 14Some transactions, such as the sale of an item of plant, may give rise to a gain or loss that is included in recognised profit or loss. Th e cash flows relating to such transactions are cash flows from investing activities. However, cash payments to manufacture or acquire assets held for rental to others and subsequently held for sale as described in paragraph 68A of IAS 16 Property, Plant and Equipment are cash flows from operating activities. The cash receipts from rents and subsequent sales of such assets are also cash flows from operating activities. 1004  © IASCF IAS 7 15 An entity may hold securities and loans for dealing or trading purposes, in which case they are similar to inventory acquired specifically for resale.Therefore, cash flows arising from the purchase and sale of dealing or trading securities are classified as operating activities. Similarly, cash advances and loans made by financial institutions are usually classified as operating activities since they relate to the main revenue-producing activity of that entity. Investing activities 16 The separate disclosure of cash flows arising from investing activities is important because the cash flows represent the extent to which expenditures have been made for resources intended to generate future income and cash flows. Examples of cash flows arising from investing activities are: (a) cash payments to acquire property, plant and equipment, intangibles and other long-term assets.These payments include those relating to capitalised development costs and self-constructed property, plant and equipment; cash receipts from sales of property, plant and equipment, intangibles and other long-term assets; cash payments to acquire equity or debt instruments of other entities and interests in joint ventures (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes); cash receipts from sales of equity or debt instruments of other entities and interests in joint ventures (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trad ing purposes); cash advances and loans made to other parties (other than advances and loans made by a financial institution); cash receipts from the repayment of advances and loans made to other parties (other than advances and loans of a financial institution); cash payments for futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes, or the payments are classified as financing activities; and cash receipts from futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes, or the receipts are classified as financing activities. (b) (c) (d) (e) (f) (g) (h) When a contract is accounted for as a hedge of an identifiable position the cash flows of the contract are classified in the same manner as the cash flows of the position being hedged.  © IASCF 1005 IAS 7 Financing activities 7 The separate disclosure of cash flows a rising from financing activities is important because it is useful in predicting claims on future cash flows by providers of capital to the entity. Examples of cash flows arising from financing activities are: (a) (b) (c) (d) (e) cash proceeds from issuing shares or other equity instruments; cash payments to owners to acquire or redeem the entity’s shares; cash proceeds from issuing debentures, loans, notes, bonds, mortgages and other short or long-term borrowings; cash repayments of amounts borrowed; and cash payments by a lessee for the reduction of the outstanding liability relating to a finance lease. Reporting cash flows from operating activities 8 An entity shall report cash flows from operating activities using either: (a) the direct method, whereby major classes of gross cash receipts and gross cash payments are disclosed; or the indirect method, whereby profit or loss is adjusted for the effects of transactions of a non-cash nature, any deferrals or accruals of past or future operating cash receipts or payments, and items of income or expense associated with investing or financing cash flows. (b) 19 Entities are encouraged to report cash flows from operating activities using the direct method. The direct method provides information which may be useful in estimating future cash flows and which is not available under the indirect method.Under the direct method, information about major classes of gross cash receipts and gross cash payments may be obtained either: (a) (b) from the accounting records of the entity; or by adjusting sales, cost of sales (interest and similar income and interest expense and similar charges for a financial institution) and other items in the statement of comprehensive income for: (i) (ii) (iii) changes during the period in inventories and operating receivables and payables; other non-cash items; and other items for which the cash effects are investing or financing cash flows. 20 Under the indirect method, the net cash f low from operating activities is determined by adjusting profit or loss for the effects of: (a) changes during the period in inventories and operating receivables and payables; 1006  © IASCF IAS 7 (b) on-cash items such as depreciation, provisions, deferred taxes, unrealised foreign currency gains and losses, and undistributed profits of associates; and all other items for which the cash effects are investing or financing cash flows. (c) Alternatively, the net cash flow from operating activities may be presented under the indirect method by showing the revenues and expenses disclosed in the statement of comprehensive income and the changes during the period in inventories and operating receivables and payables. Reporting cash flows from investing and financing activities 21 An entity shall report separately major classes of gross cash receipts and gross cash payments arising from investing and financing activities, except to the extent that cash flows described in paragraphs 22 an d 24 are reported on a net basis. Reporting cash flows on a net basis 2 Cash flows arising from the following operating, investing or financing activities may be reported on a net basis: (a) cash receipts and payments on behalf of customers when the cash flows reflect the activities of the customer rather than those of the entity; and cash receipts and payments for items in which the turnover is quick, the amounts are large, and the maturities are short. (b) 23 Examples of cash receipts and payments referred to in paragraph 22(a) are: (a) (b) (c) the acceptance and repayment of demand deposits of a bank; funds held for customers by an investment entity; and rents collected on behalf of, and paid over to, the owners of properties. Examples of cash receipts and payments referred to in paragraph 22(b) are advances made for, and the repayment of: (a) (b) (c) 24 principal amounts relating to credit card customers; the purchase and sale of investments; and other short-term borrowings, for example, those which have a maturity period of three months or less.Cash flows arising from each of the following activities of a financial institution may be reported on a net basis: (a) cash receipts and payments for the acceptance and repayment of deposits with a fixed maturity date; the placement of deposits with and withdrawal of deposits from other financial institutions; and (b)  © IASCF 1007 IAS 7 (c) cash advances and loans made to customers and the repayment of those advances and loans. Foreign currency cash flows 25 Cash flows arising from transactions in a foreign currency shall be recorded in an entity’s functional currency by applying to the foreign currency amount the exchange rate between the functional currency and the foreign currency at the date of the cash flow. The cash flows of a foreign subsidiary shall be translated at the exchange rates between the functional currency and the foreign currency at the dates of the cash flows. 26 7 Cash flows denomina ted in a foreign currency are reported in a manner consistent with IAS 21 The Effects of Changes in Foreign Exchange Rates. This permits the use of an exchange rate that approximates the actual rate. For example, a weighted average exchange rate for a period may be used for recording foreign currency transactions or the translation of the cash flows of a foreign subsidiary. However, IAS 21 does not permit use of the exchange rate at the end of the reporting period when translating the cash flows of a foreign subsidiary. Unrealised gains and losses arising from changes in foreign currency exchange rates are not cash flows.However, the effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency is reported in the statement of cash flows in order to reconcile cash and cash equivalents at the beginning and the end of the period. This amount is presented separately from cash flows from operating, investing and financing activities and includes the diffe rences, if any, had those cash flows been reported at end of period exchange rates. [Deleted] 28 29 30 [Deleted] Interest and dividends 31 Cash flows from interest and dividends received and paid shall each be disclosed separately. Each shall be classified in a consistent manner from period to period as either operating, investing or financing activities. 32The total amount of interest paid during a period is disclosed in the statement of cash flows whether it has been recognised as an expense in profit or loss or capitalised in accordance with IAS 23 Borrowing Costs. Interest paid and interest and dividends received are usually classified as operating cash flows for a financial institution. However, there is no consensus on the classification of these cash flows for other entities. Interest paid and interest and dividends received may be classified as operating cash flows because they enter into the determination of profit or loss. Alternatively, interest paid and interest and divi dends received may be classified as financing cash flows and investing cash flows respectively, because they are costs of obtaining financial resources or returns on investments. 33 1008  © IASCF IAS 7 34Dividends paid may be classified as a financing cash flow because they are a cost of obtaining financial resources. Alternatively, dividends paid may be classified as a component of cash flows from operating activities in order to assist users to determine the ability of an entity to pay dividends out of operating cash flows. Taxes on income 35 Cash flows arising from taxes on income shall be separately disclosed and shall be classified as cash flows from operating activities unless they can be specifically identified with financing and investing activities. 36 Taxes on income arise on transactions that give rise to cash flows that are classified as operating, investing or financing activities in a statement of cash flows.While tax expense may be readily identifiable with investin g or financing activities, the related tax cash flows are often impracticable to identify and may arise in a different period from the cash flows of the underlying transaction. Therefore, taxes paid are usually classified as cash flows from operating activities. However, when it is practicable to identify the tax cash flow with an individual transaction that gives rise to cash flows that are classified as investing or financing activities the tax cash flow is classified as an investing or financing activity as appropriate. When tax cash flows are allocated over more than one class of activity, the total amount of taxes paid is disclosed. Investments in subsidiaries, associates and joint ventures 7 When accounting for an investment in an associate or a subsidiary accounted for by use of the equity or cost method, an investor restricts its reporting in the statement of cash flows to the cash flows between itself and the investee, for example, to dividends and advances. An entity which reports its interest in a jointly controlled entity (see IAS 31 Interests in Joint Ventures) using proportionate consolidation, includes in its consolidated statement of cash flows its proportionate share of the jointly controlled entity’s cash flows. An entity which reports such an interest using the equity method includes in its statement of cash flows the cash flows in respect of its investments in the jointly controlled entity, and distributions and other payments or receipts between it and the jointly controlled entity. 38Changes in ownership interests in subsidiaries and other businesses 39 The aggregate cash flows arising from obtaining and losing control of subsidiaries or other businesses shall be presented separately and classified as investing activities. An entity shall disclose, in aggregate, in respect of both obtaining and losing control of subsidiaries or other businesses during the period each of the following: (a) the total consideration paid or received; 4 0  © IASCF 1009 IAS 7 (b) (c) the portion of the consideration consisting of cash and cash equivalents; the amount of cash and cash equivalents in the subsidiaries or other businesses over which control is obtained or lost; and the amount of the assets and liabilities other than cash or cash equivalents in the subsidiaries or other businesses over which control is obtained or lost, summarised by each major category. (d) 41The separate presentation of the cash flow effects of obtaining or losing control of subsidiaries or other businesses as single line items, together with the separate disclosure of the amounts of assets and liabilities acquired or disposed of, helps to distinguish those cash flows from the cash flows arising from the other operating, investing and financing activities. The cash flow effects of losing control are not deducted from those of obtaining control. The aggregate amount of the cash paid or received as consideration for obtaining or losing control of subsi diaries or other businesses is reported in the statement of cash flows net of cash and cash equivalents acquired or disposed of as part of such transactions, events or changes in circumstances. Cash flows arising from changes in ownership interests in a subsidiary that do not result in a loss of control shall be classified as cash flows from financing activities.Changes in ownership interests in a subsidiary that do not result in a loss of control, such as the subsequent purchase or sale by a parent of a subsidiary’s equity instruments, are accounted for as equity transactions (see IAS 27 Consolidated and Separate Financial Statements (as amended in 2008)). Accordingly, the resulting cash flows are classified in the same way as other transactions with owners described in paragraph 17. 42 42A 42B Non-cash transactions 43 Investing and financing transactions that do not require the use of cash or cash equivalents shall be excluded from a statement of cash flows. Such transactio ns shall be disclosed elsewhere in the financial statements in a way that provides all the relevant information about these investing and financing activities. 44Many investing and financing activities do not have a direct impact on current cash flows although they do affect the capital and asset structure of an entity. The exclusion of non-cash transactions from the statement of cash flows is consistent with the objective of a statement of cash flows as these items do not involve cash flows in the current period. Examples of non-cash transactions are: (a) (b) (c) the acquisition of assets either by assuming directly related liabilities or by means of a finance lease; the acquisition of an entity by means of an equity issue; and the conversion of debt to equity. 1010  © IASCF IAS 7 Components of cash and cash equivalents 5 An entity shall disclose the components of cash and cash equivalents and shall present a reconciliation of the amounts in its statement of cash flows with the e quivalent items reported in the statement of financial position. 46 In view of the variety of cash management practices and banking arrangements around the world and in order to comply with IAS 1 Presentation of Financial Statements, an entity discloses the policy which it adopts in determining the composition of cash and cash equivalents. The effect of any change in the policy for determining components of cash and cash equivalents, for example, a change in the classification of financial instruments previously considered to be part of an entity’s investment portfolio, is reported in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. 47 Other disclosures 8 An entity shall disclose, together with a commentary by management, the amount of significant cash and cash equivalent balances held by the entity that are not available for use by the group. 49 There are various circumstances in which cash and cash equivalent balances held by an entity are not available for use by the group. Examples include cash and cash equivalent balances held by a subsidiary that operates in a country where exchange controls or other legal restrictions apply when the balances are not available for general use by the parent or other subsidiaries. Additional information may be relevant to users in understanding the financial position and liquidity of an entity.Disclosure of this information, together with a commentary by management, is encouraged and may include: (a) the amount of undrawn borrowing facilities that may be available for future operating activities and to settle capital commitments, indicating any restrictions on the use of these facilities; the aggregate amounts of the cash flows from each of operating, investing and financing activities related to interests in joint ventures reported using proportionate consolidation; the aggregate amount of cash flows that represent increases in operating capacity separately from those cash flow s that are required to maintain operating capacity; and the amount of the cash flows arising from the operating, investing and financing activities of each reportable segment (see IFRS 8 Operating Segments). 50 (b) (c) (d)  © IASCF 1011 IAS 7 51The separate disclosure of cash flows that represent increases in operating capacity and cash flows that are required to maintain operating capacity is useful in enabling the user to determine whether the entity is investing adequately in the maintenance of its operating capacity. An entity that does not invest adequately in the maintenance of its operating capacity may be prejudicing future profitability for the sake of current liquidity and distributions to owners. The disclosure of segmental cash flows enables users to obtain a better understanding of the relationship between the cash flows of the business as a whole and those of its component parts and the availability and variability of segmental cash flows. 52 Effective date 53 54 Thi s Standard becomes operative for financial statements covering periods beginning on or after 1 January 1994.IAS 27 (as amended in 2008) amended paragraphs 39–42 and added paragraphs 42A and 42B. An entity shall apply those amendments for annual periods beginning on or after 1 July 2009. If an entity applies IAS 27 (amended 2008) for an earlier period, the amendments shall be applied for that earlier period. The amendments shall be applied retrospectively. Paragraph 14 was amended by Improvements to IFRSs issued in May 2008. An entity shall apply that amendment for annual periods beginning on or after 1 January 2009. Earlier application is permitted. If an entity applies the amendment for an earlier period it shall disclose that fact and apply paragraph 68A of IAS 16. 55 1012  © IASCF

Daoism And Mayan Religion Are Both Ancient Religions Religion Essay Example

Daoism And Mayan Religion Are Both Ancient Religions Religion Essay Example Daoism And Mayan Religion Are Both Ancient Religions Religion Essay Daoism And Mayan Religion Are Both Ancient Religions Religion Essay Taoism can be separated into a doctrine and a faith. As a doctrine Daoism has no supernatural elements whilst as a faith it does, these supernatural elements chiefly refer to the elevated position of seniors to divinities and the being of Heavens and Hells.[ 1 ]Taoism has neer existed as a incorporate faith, in the same manner Christianity has legion subdivisions, hence there are distinguishable differences between subdivisions. There are still core beliefs that the bulk of the subdivisions portion.[ 2 ]The one belief shared between all subdivisions is of Dao. Dao is the manner or way of life. Daoists believe that Dao is the beginning of all things, heaven, Earth and creative activity. Equally good as a belief in Dao, Daoists believe in Gods and Immortals. The Gods of Daoism are the Celestial Worthy of Primordial Beginning, the Celestial Worthy of Numinous Treasure and the Celestial Worthy of the Way and Its Virtue, The Jade Emperor and the Great Emperor of Zhenwu.[ 3 ]Immortals are worlds who have become divinities due to their cultivation of Dao. Daoists besides believe in the being of 36 Celestial spheres and 36 Hells with there being a highest Eden and a lowest Hell. Upon decease Daoists believe they are judged by the Ten Kings of the Netherworld who decide which Heaven and Hell they belong to. The lowest of the Heavens and the highest of the Hells consequence in reincarnation whilst the higher Heaven consequences in the freedom of the hurting of life and decease and the lowest Hell consequences in penalty. The different divinities and immortals have duties based on the manner they cultivated Dao, popular divinities are in charge of: air current, rain, boom, H2 O, fire, wealth and the land. The end of a Daoist is to go close to the Dao through take parting in De, the active life and cultivation of Dao.[ 4 ]Wu Wei is another cardinal construct of Daoism and is found in subdivisions. Wu Wei is translated to without action . Wu Wei is similar to De in the manner it brings Daoists in alliance with Dao. Wu Wei is the belief in practising efficiency and working in conformity with the natural harmoniousness of the existence. Pu is the end of following Wu Wei. Pu is a province of absolute receptivity. It is the province of head in which there are no prepossessions or semblances, the head is unburdened of anterior cognition and experiences. De, Wu Wei and Pu are all of import in a Daoist being entered into a higher Heaven after decease and go an Immortal themselves. The moralss of Daoism are besides based around length of service and geting immortality. Daoists believe that in order to populate a long and healthy life one must follow societal moralss, making good workss and avoiding making incorrect. Daoists believe that if they commit evil they shall hold a decreased life span and decease an early decease.[ 5 ]Similar to other faiths Daoism has basic moral regulations against killing, stealing, lying, and sexual misconduct. Daoists believe in concentrating on being a better individual instead than making good workss, through being a better individual they will assist more people and non step in with the natural order of life. By bettering oneself and others Daoists pattern their beliefs outside their physical being and are more likely to come in a higher Heaven. Those who commit Acts of the Apostless of immorality and travel against Dao are sent to one of the Hells. The Doazang or Daoist canon contains over 800 texts. The Ming Daozang includes about 1500 texts.[ 6 ]The texts of Daoism do non incorporate Hagiographas about the supernatural elements and divinities of the faith as Daoism originally started as a doctrine and non a faith. These texts, nevertheless, are considered sacred by Daoists. Mount Penglai is believed to be the meeting topographic point for the Eight Immortals and is a Daoist sacred site. This fabulous mountain is a Eden where castles are made of gold and there are neer stoping sums of nutrient and fruits which can allow ageless life. Qin Shi Huang attempted to happen Mount Penglai in hunt of the elixir of life.[ 7 ]Each subdivision of Daoism has its ain grotto-heaven which is normally a cave or other belowground infinite. These sacred sites were found all over China with 10 Large Daoist Caves and 36 Small Daoist Caves and 72 Promised Lands.[ 8 ]These sacred sites are used as residences of the immortals. Daoist temples are another signifier of sacred site for Daoists. Daoist temples were used for rites, worship every bit good as resting topographic points.[ 9 ] The sacred symbols of Daoism include the Taijitu ( Yin and Yang ) , the Ba gua ( Eight Trigrams ) , the Pinyin ( Big Dipper, a configuration )[ 10 ]and triangular flags[ 11 ]which may be hung at Daoist temples, by and large with Daoist Hagiographas on them. [ Seen above, from left to compensate ; Taijitu, Ba gua and Pinyin. ] The Taijitu is frequently seen on Daoist flags, temples and sacred vesture. These symbols are brooding more so of the doctrine of Daoism instead than the faith. The constructs shown in these symbols though are relevant in the Daoist strive for immortality. Taoism lacks official sacred times due to the assorted subdivisions of Daoism. Specific rites may take topographic point on certain day of the months for a subdivision of Daoism, for illustration the Qingming Festival which by and large takes topographic point around April 5th. On these peculiar vacations there are street parades which involve music and pyrotechnics. On other day of the months forfeits may take topographic point every bit good as fasting. Forfeits and fasting takes topographic point as offerings to the different divinities of Daoism. Mayans believed that All things, whether animate or inanimate, were imbued with an unobserved power [ 12 ]In some instances this unobserved power was in the signifier of a divinity which would act in a humanlike province. Mayan beliefs relied to a great extent upon the motions of the Sun, Moon, planets and stars which were besides considered divinities. The motion of these divinities dictated when black events took topographic point. Mayans believed that there were over 150 Gods who were responsible for different parts of life such as Chac, the God of rain, and Yum Cimil, a decease divinity. The most of import God was the Godhead God, Itzamna . Thirteen divinities existed in the Upper World and nine in the Lower World. Mayans believed that the existence was created by the interactions of the different Gods. Mayan faith explained that natural forces were beyond human comprehension and organised the existence to its natural order. After decease people were sent to Xibalba, an belowgro und metropolis which was ruled by devils who set traps for the dead for their amusement. Heaven was reserved for those who died in conflict or were sacrificed. Popol Vuh, the Dresden Codex and the Paris Codex are Mayan texts which still survive today and are how we know of Mayan myths and beliefs. Mayans would non hold had entree to these texts but the narratives and beliefs in them would hold been taught and passed down orally. These texts explain the creative activity of the existence, world, planets, stars and natural happenings such as rain and fire and Teach ethical motives. Narratives involve the interaction between different Gods and their effects on the existence. These texts and narratives nevertheless, were non considered to be sacred, but as of import records of spiritual rites and cognition.[ 13 ] The ethical system of Mayan faith is largely unknown. The thought of covenants [ 14 ]between divinities and human existences existed in Mayan faith. In order for society to work decently and for people to take happy lives they would carry through these compacts and rites. Sacrifice and metempsychosis was a common subject in Mayan mythology and was celebrated in Mayan rites of human forfeit. Mayan ceremonials included the playing of a athletics in which squads competed to go through a ball through rock basketballs utilizing merely their hips and cubituss. This athletics was considered to be sacred and was diversion of the Gods flight from Xibalba. Teams who lost at this athletics were used as human forfeits for the Gods.[ 15 ]Other spiritual rites included dramatic public presentations, dancing and supplication. Mayans believed in blood forfeit to maintain the existence in balance and the tree of life .[ 16 ]Blood forfeits were by and large non-fatal and would affect piercing an organ. Blood forfeits were made in order to have divine favor from the Gods. On juncture human sacrifices did take topographic point and were large events. Blood and human forfeits were critical to Mayan beliefs as they propitiated the Gods and if they did non take topograph ic point would do upset and pandemonium. The snake was an of import spiritual symbol for the Mayans. The serpent represents metempsychosis and reclamation which is a subject explored within their mythology. One of the chief divinities, Quetzalcoatl, is represented as a feathery snake. Caves and hosts in the Earth taking to the resistance were considered unsafe and sacred sites. It was believed that Xibalba was accessible through these holes into the Earth. Temples were built on top of looming pyramids which were believed to be the closest point to the celestial spheres. Mayans were fascinated by the construct of clip and star divination due to this Mayan faith has a really complex and advanced system of clip. The motions of the star and planet divinities were critical to Mayan ceremonials and rites. Time was divided into different rhythms which assisted in cognizing the right clip to make things, such as reaping harvests and get downing wars. Taoism and Mayan faith are both characterised by mythology of polytheism but to changing grades. Supernatural powers and divinities have rather similar functions in each faith. Daoism is a much more subjective faith than Mayan faith due to its original creative activity as a doctrine. Both faiths nevertheless have fabulous creative activity narratives, rites that are performed for supernatural intents, have animistic beliefs of liquors in all objects, the belief in celestial spheres and snake pits. Deities exist in both faiths for about all activities, more so in Mayan faith than Daoism. The difference in civilizations consequences in different rites and types of sacred times/locations/symbols with Daoism being more humanist/conservative and Mayan faith being more sacrificial. The lives of both Daoists and Mayans and their beliefs are based around the function of supernatural powers and divinities which are built-in to their day-to-day lives and belief systems.