Case Study on Otisline - Free Essay Example

Sample details Pages: 3 Words: 862 Downloads: 1 Date added: 2017/09/23 Category Advertising Essay Type Narrative essay Tags: Study Essay Did you like this example? Q1: Why did OTIS launch this project? Background: OTIS was a market leader in both the aspects of elevator industry i. e. sales and services. However, the services industry despite being very stable had become very competitive due to entrance of many small players since services involved higher margin on profits, which attracted many entrants in the field. An elevator service company would be typically invited on the basis of responsiveness, quality and price. OTIS was able to charge premium for its products because of its established name but it had to maintain the quality and customer satisfaction high to get new installation contracts (more sales) and service contracts. It all started for OTIS with a companywide cost reduction program in 1981. Key reasons for the program were: 1. A centralized customer service system was deemed desirable because getting new contracts would only be adjudged based on through responsive call-backs by the company. 2. Reduction of response t ime which only a centralized system would make possible to do. A centralized system would enable the company to accept calls even during non primetime. This didn’t work efficiently for the company through local answering services due to non alignment of interests. 3. Get timely feedbacks from the customers on service quality. 4. More aligned cost effective solution was needed. 5. The response on call-backs till now varied across locations and it was felt to make it more effective to enhance customer satisfaction, the company needed to be more effective across all locations. 6. Of the 2300 service mechanics employed by NAO in 1985, most handled both call-backs and preventive maintenance. According to NAO OTIS could save up to $5 million by reducing call-backs which centralized system could make possible achieve Q2: How was value created in this model? OTISLINE proved to be greatly beneficial to the company in terms of following value propositions- 1. Responsiveness: Fact : Reduced response time to up to 1 second, enabled component specific problems to be tackled and increased visibility of the company to end customers. Implication: The system not only improved and tracked the responsiveness to customer calls, but also provided reports of response-time tatistics that could be reviewed with customers. The company could therefore start offering a guaranteed response time to customers because of OTISLINE’s capabilities. 2. Communication: Fact: Quality of services also improved owing to centralization of the system. This was made possible through centralized records accessible to all, hence improving overall efficiency of the system. Implication: Not only it improved communication between the customers and manufacturer, but it also provided the sales and service department with an effective submission of various reports to the management. . Reliability of data: Fact: Standardization of procedures through efficient data management. This enabled tre nd analysis for flawed designs of products and corrective mechanisms to tackle it in advance. Integration of services enabled management to be able to handle and monitor the system in a better way and work to make it more reliable. Implication: Reliability data could be used by management to allocate resources to locations with recurring problems. Engineering could also investigate trends that could be an indicator of flawed design or problem. 4. Customer Satisfactions: All the above lead to greater customer satisfaction and thus improved company’s reputation in services. Also it empowered Otis to compete with independent competitors. Q2: What adjustments in the organization were needed to accommodate OTISLINE? In order that OTISLINE proves to be a good fit satisfying strategic need and delivering successful outcomes, the critical thing is to have an appropriate infrastructure and to employ a good implementation process. One of the very important ways to provide this envir onment is by transforming the organizational structure from a decentralized one to a centralized centre. This transformation is bound to have a positive effect on performance, but at the same time it would bring a variety of negative effects on many peoples jobs. Otis had to move from a highly decentralized handling of elevator service, controlled by the field office managers, to a highly centralized approach. Many of the immediate and future benefits of OTISLINE follow from this radical change, which was not just a redesign of the business process of dispatching, but a transformation of managerial control within the firm. Centralized handling of services mean, replacing local dispatchers with new ones at the central site. For mechanics, the improved dispatching will make their lives better in some ways, but it will also subject their performance to greater monitoring. Also, field office managers may find themselves bypassed as service data would directly flow to corporate hea dquarters, which will start to liaise in local service operations. So, the consequences for people in the organization are going to be very mixed. Also, some changes have to be introduced both on technical front also. This changes involve migration of one computer platform to other; including IBM 3083 replacing IBM 370/158, change in programming requirements, change in functionality of jobs, which could possibly leave certain professionals obsolete in new environment. In short, we can conclude on the cultural front, the major changes involve shifting of resources to establish new helpful systems rather than application development resources to automate old manual procedures. The organization is changing the way it required its employees to do business. Don’t waste time! Our writers will create an original "Case Study on Otisline" essay for you Create order

Jewish Views QA Essay - 666 Words

1a. Describe the Jews’ view of God and their basic worldview in the Intertestamental Period. Concerned with practice, orthopraxy rather than right thoughts Jews held on to all the essential features of the OT. However, there were concerted efforts made to reinstate traditional institutions. (Scott, Jewish background of the New Testament 2000:265) In addition the retention, practice, and application of Monotheism, covenant, and law the three main pillars of OT religion made Intertestamental Judaism unique. The Jews viewed God distinctly based on these three pillars. (Scott, Jewish backgrounds of the New Testament 2000:266) God was consistently recognized as Creator and the Being by whose providence the created order was sustained. The†¦show more content†¦The event of 586 B.C. brought with it a sobering reminder that God is not taken lightly. God had allowed His people to be defeated which did not go un-noticed. However the exodus from captivity also reminded them o f God’s Grace and mercy. It was a constant reminder acknowledging His faithfulness and power. (Scott, Jewish background of the New Testament 2000:267) 1b. What kinds of changes took place in these areas during this period? During this period of captivity and restoration there was and increased effort to please God. God revealed will and instruction were to be adhered to and not taken for granted. The study of and obedience to the law became paramount in the eyes of the Jews. Even with these experiences there were Jews who adopted Paganism while in captivity and brought along those practices. However these practices never threatened the national policy. There were influences of Hellenism and circumvention in the word â€Å"God† was used. This circumvention led to phrases such as â€Å"the God of heaven† â€Å"the heavens† â€Å"the power† and the Blessed One†. This was done to drive a wedge mentally between God and Israel. (Scott, Jewish background of the New Testament 2000:267-269) 1c. How do the Jewish worldview fit (or not fit) with your own worldview? The Jewish worldview and our worldview have basic similarities. The four-phase worldview speaks about creation, the fall, restoration/regeneration, and consummation.Show MoreRelatedEssay on The Protocols of the Elders of Zion 1132 Words   |  5 Pagesis not controversial in the matter of does it exist, but why does it exist? Was this document a legitimate attempt by the Zionists to define their plan for world domination? Or perhaps the author was just someone with a strong dislike towards the Jewish people, and was looking for a specific reason to destroy an entire race. This is a decision based from opinion alone. But that is what a conspiracy is, a fact stranger than fiction with more than one path to the answer that is a plausible solutionRead MoreEssay on Genesis: The Creation Week1417 Words   |  6 Pagescame from the supreme power of the Almighty Lord God. This point of view appears in the Bible, but can this be taken in a completely literal sense? Did one God create it all? Through examination of the literal and contextual meanings truth and fiction can be separated. The Creation Week • Genesis is the first book of the Bible and serves as an introduction to the rest of its writings and the overall history and basis of the Jewish religion. Scientifically, it presents rather irrational conceptsRead MoreGenocide: A Historical Perspective Essay1462 Words   |  6 Pagesbegan attacking government targets in early 2003, accusing Khartoum of oppressing black Africans in favor of Arabs. 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The people of Germany watched on, without protest, as the Jewish people were murdered. Small and large jobs such as engineering and railway work contributed to the operation of the Holocaust and the murdering of Jews. The manipulation of the German people, through racist and anti-Semitic propaganda, speeches and polices from Hitler, meant that millions of Germans backed the plans to rid the nation of Jews. The idea that the JewsRead MoreApproaches to the Figure of Divine Wisdom in the Book of Proverbs1245 Words   |  5 Pagesin the Being Jesus. Matthew is similar to John in that Jesus is presented more like, as Dunn explains, ‘the embodiment of divine Wisdom’ (Dunn, 1980) This is due to Matthew seemingly deliberately editing Q source in order to incorporate wisdom Christology. Similar wisdom Christology editing of Q source also seems to have taken place in Luke as Jesus talks of himself as the ‘go-between’ for God and the world (Luke 10:22) However, both these books illustrate wisdom as being subjected to the needsRead MoreJesus Origins Of The Christian Faith1023 Words   |  5 Pageson this sub tend to find his views less â€Å"biased† than others. Prusak, Bernard P. 2000. â€Å"Bodily Resurrection in Catholic Perspectives.† Theological Studies 61 (1): 64. for an example of a consensus of theologians forming against Catholic doctrine of Resurrection of the flesh in agreement with critical scholarship. I am planning to submit a post on this sub on this soon. Meier, J.P., 1992. The brothers and sisters of Jesus in ecumenical perspective. Cathol. Biblic. Q. 54, 1. ; Bauckham, R., 1994Read MoreWas Jesus Preaching A Spiritual Message? Essay1522 Words   |  7 Pagesnot trying to start a religion, where did Christianity come from? Who first called Jesus God? The answers to these question define the modern quest for the historical Jesus. Among scholars who agree that Jesus’s mission was spiritual in focus, views are diverse. Some scholars â€Å"[assume] the presence of the supernatural in the life of Jesus† while others believe the historical question of what Jesus was must be approached as if he were just another man. This difference is that of the high versusRead MoreNews Report From The Massachusetts Institute Of Technology1322 Words   |  6 Pagesfollowed by a quick, informative QA with the media. Corey: Thank you all for coming out today and showing your support for a man whose life contributions could never be fully summed up in a 9-11 minute speech, but due to a media constraint will have to suffice. Paul and I go back about a week now and honestly we had grown so close that his death was like the loss of a parental figure to me. It just seemed like yesterday that Paul was born in Gary, Indiana to a Jewish immigrant from Poland. 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Industrial Attachment Free Essays

| | | About Us  |  HREA News  |  E-Learning | | | | | | | | | | | | | | | | | Study Guides | | | Home Learning Centre Study Guides Persons with disabilities | | | | | | | | | Human rights of persons with disabilities| | | | | | Introduction Rights at Stake International and Regional Instruments of Protection and Promotion National Protection and Service Agencies Advocacy, Educational and Training Materials Other ResourcesIntroductionDisability and persons with disabilities Persons with disabilities are entitled to exercise their civil, political, social, economic and cultural rights on an equal basis with others. Disability â€Å"summarizes a great number of different functional limitations occurring in any population in any country of the world. People may be disabled by physical, intellectual or sensory impairment, medical conditions or mental illness. We will write a custom essay sample on Industrial Attachment or any similar topic only for you Order Now Such impairments, conditions or illnesses may be permanent or transitory in nature. † (Standard Rules on the Equalization of Opportunities for Persons with Disabilities). Different expressions are used when referring to persons with disabilities. For example, the term â€Å"differently-abled persons† indicates that disability is not perceived as a deviation from the norm. The term â€Å"disabled persons† might be misinterpreted to imply that the ability of the individual to function as a person has been disabled. This guide uses the term â€Å"persons with disabilities†, which is consistent with the language used by the United Nations (UN). The UN estimates that there are 500 million persons with disabilities in the world today. This number is increasing every year due to factors such as war and destruction, unhealthy living conditions, or the absence of knowledge about disability, its causes, prevention and treatment. The majority of persons with disabilities live in less developed countries where people lack access to essential services such as health care. Moreover, there exists a clear relationship between poverty and disability. The risk of impairment is greater for a family that lives in poverty, while and at the same time, a disabled family member places higher demands on the family’s resources. Among persons with disabilities, the following form particularly vulnerable groups that face discrimination based on two grounds: women, children, elders, victims of torture, refugees and displaced persons, and migrant workers. For instance, women with a disability are discriminated against because of their gender and also because of their disability. Development of disability policy The work of the UN constitutes the most important actions taken by an international organization in the area of disability. Based on the International Bill of Rights, the UN formulated the first specific document regarding disabilities in 1971 in the Declaration on the Rights of Mentally Retarded Persons. Important other documents followed but none of them are legally binding. The 1980s mark the main phase of activity regarding establishing international norms pertaining to persons with disabilities. In 1981, the General Assembly declared the first International Year of Disabled Persons. It was followed by the World Programme of Action Concerning Disabled Persons in 1982 and the Decade of Disabled Persons 1983-1992. Throughout the 1990s all UN conferences dealt with disability rights and addressed the need for protective instruments (World Conference on Human Rights 1993, Fourth World Conference on Women 1995, Habitat II 1996). At present, the Ad Hoc Committee on Disabilities is involved in a process to create a convention that protects disabled persons on an international level. A high level of awareness is also demonstrated by the European Union, the year 2003 was declared as the European Year of People with Disabilities. Other important regional observances include the Asian and Pacific Decade of Disabled Persons (1993-2002), the African Decade of Disabled People (2000-2009), and the Arab Decade of Disabled Persons (2003-2012). Back to Top] Rights at StakePersons with disabilities suffer from discrimination based on society’s prejudice and ignorance. In addition, they often do not enjoy the same opportunities as other people because of the lack of access to essential services. International human rights law determines that every person has:1. The right of equality before law 2. The right to non discrimination 3. The right to equal opportunity 4. The right to independent living 5. The right to full integration 6. The right to securityPolicy regarding disabilities is often dominated by the notion of â€Å"equalization of opportunities†, which means that society must employ its resources in such a way that every individual, including persons with disabilities, has an equal opportunity to participate in society. [Back to Top]   International and Regional Instruments for Protection and PromotionInternational legal instruments take the form of a treaty (also called agreement, convention, or protocol) that binds the contracting states to the negotiated terms. When negotiations are completed, the text of a treaty is established as authentic and definitive and is â€Å"signed† by the representatives of states. A state can agree to be bound to a treaty in various ways. The most common are ratification or accession. A new treaty is ratified by those states that have negotiated the instrument. A state that has not participated in the negotiations may, at a later stage, accede to the treaty. The treaty enters into force, or becomes valid, when a pre-determined number of states have ratified or acceded to the treaty. When a state ratifies or accedes to a treaty, that state may make reservations to one or more articles of the treaty, unless reservations are prohibited by the treaty. Reservations may normally be withdrawn at any time. In some countries, international treaties take precedence over national law; in others a specific law may be required to give a ratified international treaty the force of a national law. Practically all states that have ratified or acceded to an international treaty must issue decrees, change existing laws, or introduce new legislation in order for the treaty to be fully effective on the national territory. The binding treaties can be used to force governments to respect the treaty provisions that are relevant for the human rights of persons with disabilities. The non-binding instruments, such as declarations and resolutions, can be used in relevant situations to embarrass governments by negative public exposure; governments who care about their international image may consequently adapt their policies. The following international instruments protect the rights of persons with disabilities. They mainly focus on protecting disabled persons from discrimination and creating equal opportunities for them to participate in society:UNITED NATIONSUniversal Declaration of Human Rights (1948) (article 3, 21, 23, 25) The Universal Declaration of Human Rights (UDHR) was adopted by the General Assembly of the United Nations in 1948 and provides human rights standards accepted by all member states. The UDHR represents the normative basis that led to formulating the standards concerning persons with disabilities that exist today. In Article 25 (1) the UDHR specifically mentions the socio-economic rights of people with disabilities: the right to an adequate standard of living, including food, clothing, housing and medical care and social services, and the right to security in the event of unemployment, sickness, disability, widowhood, old age. Article 7 guarantees equality before the law and equal protection by the law for all people, including against discrimination. International Covenant on Civil and Political Rights (1966) (article 26) This treaty lists several rights that are relevant to disability. Article 26 states that all people are equal before the law and have the right to equal protection of the law. International Covenant on Economic, Social and Cultural Rights (1966) (article 2) The Covenant does not explicit refer to disability. However, disability can be included under â€Å"other status† in article 2 (2), which calls for non-discrimination on any grounds such as race and color, and â€Å"other status†. To more fully elaborate on the strategies for implementation of the rights set forth in the International Covenant on Economic Social and Cultural Rights, the Committee on Economic Social and Cultural Rights — the monitoring body of the Covenant — issued:General Comment 5 (1994) This General Comment by the Committee on Economic, Social and Cultural Rights formulates obligations of states to eliminate discrimination of persons with disabilities in the areas of equal rights for men and women (â€Å"double discrimination†) (article 3 of the ICESCR), work (ICESCR articles 6-8), social security (article 9), protection of the family (article 10), adequate standard of living (article 11), right to physical and mental health (article 12), right to education (articles 13 and 14) and the right to take part in cultural life and enjoy the benefits of scientific progress (article 15). Declaration on the Rights of Mentally Retarded Persons (1971) This declaration was proclaimed by the UN General Assembly and states that: â€Å"The mentally retarded person has, to the maximum degree of feasib ility, the same rights as other human beings. â€Å"Declaration on the Rights of Disabled Persons (1975) This declaration adopted by the UN General Assembly is the first international document that tried to define the term â€Å"disability. † The Declaration includes a number of social and economic rights as well as civil and political rights. Declaration on the Rights of Deaf-Blind Persons (1979) Article 1 of the Declaration states that â€Å"†¦every deaf-blind person is entitled to enjoy the universal rights that are guaranteed to all people by the Universal Declaration of Human Rights and the rights provided for all disabled persons by the Declaration of the Rights of Disabled Persons. â€Å"Convention on the Elimination of Discrimination Against Women (1979) (article 3) The Convention on the Elimination of Discrimination Against Women, usually abbreviated as CEDAW, does not include any specific article on disability rights, but aims to protect the rights of all women, whether disabled or not. Disabled women face double discrimination based on their gender and secondly, on their disability. In General Recommendation 18 the Committee on the Elimination of Discrimination Against Women, the monitoring body of the CEDAW convention, stresses that disabled women suffer from double discrimination and are a particularly vulnerable group. It recommends that governments provide information on disabled women in their period reports and on special measures that governments have taken to ensure that women with disabilities â€Å"have equal access to education and employment, health services and social security, and to ensure that they can participate in all areas of social and cultural life. â€Å"A major outcome of the International Year of Disabled Persons (1981) was the formulation of the World Programme of Action Concerning Disabled Persons (WPA) (1982). The WPA is a global strategy to enhance disability prevention, rehabilitation and equalization of opportunities, which pertains to full participation of persons with disabilities in social life and national development. The WPA also emphasizes the need to approach disability from a human rights perspective. Convention (No. 159) concerning Vocational Rehabilitation and Employment (Disabled Persons) (1983) This treaty of the International Labour Organization (ILO), a UN specialized agency, obligates states to â€Å"formulate, implement and periodically review a national policy on vocational rehabilitation and employment of disabled persons† (article 2). This treaty also emphasizes the principle of equal opportunity: â€Å"positive measures aimed at effective equality of opportunity and treatment between disabled workers and other workers shall not be regarded as discriminating against other workers† (article 4). Convention on the Rights of the Child (1989) (article 2, 6, 12, 23, 28) This treaty lists disability as one of the grounds discrimination is prohibited on (article 2). In addition, article 23 directly addresses the rights of children with disabilities stating that disabled children are entitled to a â€Å"full and decent life† of dignity and participation in the community. Principles for the Protection of Persons with Mental Illnesses and the Improvement of Mental Health Care (1991) This document adopted by the UN General Assembly sets detailed standards for the protection of persons with mental disabilities. It emphasizes that all persons have the right to the best available mental health care and that persons with a mental illness shall be treated with humanity and respect for the inherent dignity of the human person. Individuals with mental disabilities also have the right to protection from economic, sexual and other forms of exploitation, physical or other abuse and degrading treatment. The Principles stipulate that there shall be no discrimination on the grounds of mental illness and that persons with a mental illness shall have the right to exercise all civil, political. In case a person lacks legal capacity due to his or her mental illness any decisions related to the well-being of this person shall be made only after a fair hearing by an independent and impartial tribunal established by domestic law. Standard Rules on the Equalization of Opportunities for Persons with Disabilities (1993) Adopted by the General Assembly in 1993 in the aftermath of the Decade of Disabled Persons, the Standard Rules do not constitute a legally binding document for member states. However the Standard Rules are the most comprehensive set of human rights standards regarding disability police to date and represent â€Å"a strong moral and political commitment of Governments to take action to attain equalization of opportunities for persons with disabilities. † The document addresses preconditions for equal participation, target areas of equal participation, implementation measures and monitoring mechanisms. Implementation of the Standard Rules on the Equalization of Opportunities for Persons with Disabilities are monitored by the UN Special Rapporteur on Disability. The first Special Rapporteur, Bengt Lindqvist (Sweden), was appointed in 1994, and his mandate was renewed twice, in 1997 and 2000. In 2003, Sheikha Hessa Khalifa bin al-Thani (Qatar) was appointed as the Special Rapporteur. Beijing Declaration on the Rights of People with Disabilities (2000) This declaration was adopted at the World NGO Summit on Disability and calls for a higher standard of living, equal participation and the elimination of discriminatory attitudes and practices. Convention on the Rights of Persons with Disabilities (2007) This treaty was recently adopted and enters into force in May 2008. Back to Top] AFRICAN UNION (FORMERLY ORGANIZATION OF AFRICAN UNITY, OAU)African Charter on Human and Peoples’ Rights (1981) (article 18) The Charter contains article 18 (4) which states that disabled persons have the right to special measures of protection and article 16 (1) provides that every individual shall have the right to enjoy the best attainable state of physical and mental health. COUNCIL OF EUROPEThe Council of Europe is a regional intergovernmental organization consisting of 45 countries. It aims to defend human rights, parliamentary democracy and the rule of law. All members of the European Union also belong to the Council of Europe. The Council of Europe has not adopted any specific human rights treaty on persons with disabilities, but created two important treaties that include the protection of disabilities rights:European Convention on the Protection of Human Rights and Fundamental Freedoms (1950) (article 5) Article 5 of the Convention states that the right to liberty and security can be infringed upon on grounds of mental disability: â€Å"No one shall be deprived of his liberty save in the following cases and in accordance with a procedure prescribed by law: [†¦ ] the lawful detention of persons for the prevention of the spreading of infectious diseases, of persons of unsound mind, alcoholics or drug addicts or vagrants. European Social Charter (1961) (article 15) The Charter works as the counterpart to the Convention addressing social and economic rights, such as the right to work, or the right to social security. The Charter was the first human rights treaty to explicitly mention disability. In add ition the Parliamentary Assembly of the Council of Europe has adopted several recommendations about policies regarding persons with disabilities:Recommendation (818) on the Situation of the Mentally Ill (1977) This document outlines recommendations regarding the protection of mentally ill persons in court, and the legislation rules on the confinement of mentally ill persons. Recommendation (1185) on Rehabilitation Policies for the Disabled (1992) This recommendation urges member states to ensure active participation in society and equal opportunities for disabled persons. Recommendation No. R(92)6 on a Coherent Policy for the Rehabilitation of People with Disabilities (1992) This instrument recognizes the rights of disabled persons to be different and focuses on the right to independent living and full integration into society. EUROPEAN UNIONThe European Parliament has adopted several resolutions referring specifically to the protection of disability rights. The Resolution on the human rights of disabled people (1995) urges the European Commission, the executive branch of the European Union, to take steps to ensure equal opportunities for disabled persons. The Resolution on threats to the right to life of disabled persons (1996) seeks to protect the right to life and states that the European Parliament is â€Å"opposed to the practice of the active killing by doctors of patients in a persistent vegetative state and disabled new-born children. † Finally, the Resolution on the Commission’s communication on equality of opportunity for people with disabilities (1997) recognizes that â€Å"there are 37 million disabled people in the European Union who do not enjoy full civil and human rights† and reminds member states of their responsibility to implement disability protection laws on the national level. In December 2000, the Council of Ministers of the European Union adopted a (binding) general Framework Directive on equal treatment in employment prohibiting direct and indirect discrimination on the grounds of religion or belief, age, disability or sexual orientation. The Framework Directive is binding upon the current member states, while candidate member states are required to have completed national implementation of the Directive before joining the EU. ORGANIZATION OF AMERICAN STATES (OAS)American Convention on Human Rights (1969) (article 24) The Convention does not explicitly address the subject of disability, but contains the classical human rights guarantees. For example, Article 24 states the right to equal protection. Additional Protocol to the American Convention on Human Rights in the area of Economic, Social, and Cultural Rights (Protocol of San Salvador) (1988) (article 18) This treaty specifically that persons with disabilities are entitled to receive special attention in order to achieve the greatest possible development of his or her personality. It also obliges governments to implement special measures to facilitate the full integration of persons with disabilities. Inter-American Convention on the Elimination of All Forms of Discrimination Against Persons With Disabilities (1999) This Convention aims to prevent and eliminate all forms of discrimination against disabled persons and to promote their full integration into society. [Back to Top]  National Protection and Service AgenciesSeveral countries such as the Australia, India, the United Kingdom and the USA have passed and implemented national anti-discrimination laws, guaranteeing full participation in society by persons with disabilities. In Australia, the Disability Discrimination Act was passed in 1992. The objectives of the Act are â€Å"to eliminate, as far as possible, discrimination against persons on the ground of disability in the areas of: work, accommodation, education, access to premises, clubs and sport; and the provision of goods, facilities, services and land; and existing laws; and the administration of Commonwealth laws and programs; and to ensure, as far as practicable, that persons with disabilities have the same rights to equality before the law as the rest of the community; and to promote recognition and acceptance within the community of the principle that persons with disabilities have the same fundamental rights as the rest of the community. † In India, two national instruments were passed, the Rehabilitation Council of India Bill and the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act. In the United Kingdom, the Disability Discrimination Act of 1995 aims to end the discrimination which many persons with di sabilities face. The Act enumerates rights in the areas of employment, access to goods, facilities and services and buying or renting land or property. In the United States, civil rights law regarding persons with disabilities is based on a number of laws among which the Americans with Disabilities Act (ADA) is the most important one. The ADA prohibits discrimination on the basis of disability in employment, state and local government, public accommodations, commercial facilities, transportation, and telecommunications. Examples of further national legislation are the Civil Rights of Institutionalized Persons Act, the Individuals with Disabilities Education Act and the Rehabilitation Act. Back to Top] Advocacy, Educational and Training MaterialsFor advocatesGuide to Disability Rights (and dealing with the system) This guide provides practical information on employment, free medication, social security benefits, special education, and tax benefits. Training Materials for Lawyers and NGOs on the Europe an Convention on Human Rights and the rights of people with mental health problems and/or developmental disabilities (Mental Disability Advocacy Center, Budapest, 2002). This training manual was written for lawyers and NGOs attending training seminars organised by the Mental Disability Advocacy Center (MDAC) and partner NGOs during 2002. The materials are intended to provide insight into the European Convention on Human Rights and mental disability in Central and Eastern Europe. The goal of this manual is to provide an initial look into the human and civil rights of people with mental health and/or developmental disabilities in this region. Subsequently definitions of mental health problems and developmental disabilities are given here along with relevant articles of the European Convention on Human Rights and case law of the European Court of Human Rights and the Council of Europe Committee for the Prevention of Torture. For teachersTen messages about children with disabilities (UNICEF) Practical tips for to help children with disabilities learn in a safe and equitable environment. The Disabled: â€Å"Making Our Own Charter† (by Richard Pierre Claude in: Popular Education for Human Rights: 24 Participatory Exercises for Facilitators and Teachers, HREA, 2000) This is a highly participatory and can be adapted to diverse settings and cultures. At the conclusion of this exercise participants should be able to identify some of the special needs of persons with disabilities; justify identifying the needs and rights of the disabled in the form of a brief Preamble to a Charter for the Disabled; identify a series of human rights of the disabled that specifically reflect their needs and are not inconsistent with existing broader international and national rights standards; and adopt a plan of action to ensure that disable people learn about their human rights. [Back to Top]   Other ResourcesDisabled Persons and Human Rights European Year of People with Disabilities (2003) International Day of Disabled Persons Organisations advocating for and educating about the rights of persons with disabilities  Ã‚  | | | back to top| | | | | | | | | | | | | | | | | | | | | | Also available in:| | | | | | | | | | | | | | | | | | | | | | Subscribe| | | | | | | | | Enter your email address to subscribe to HREA mailing lists. | | RSS Feeds| | | | | | | | | | | Related e-learning course| | | | | | The Rights of Persons with Disabilities| | | | | | | | | | Key terms| | | | | | Disability – a physical, mental, or sensory impairment, permanent or temporary, that limits the capacity to perform one or more essential activities of daily life | | Handicap – the loss or limitation of opportunities to take part in the life of the community on an equal level with others. It describes the encounter between the persons with a disability and the environment. | | Rehabilitation – the process to enable disabled persons â€Å"to reach and maintain their optimal physical, sensory, intellectual, psychiatric and/or social functional levels†| | | | | | | | | | | â€Å"All human beings are born free and equal in dignity and rights† Universal Declaration of Human Rights, Article 1| | | | | | | | | | Some facts| | | | | | – in most countries, 1 out of 10 persons has a disability | | – more than half of world’s persons with disabilities don’t have access to essential services| | war and destruction, unhealthy living conditions, absence of knowledge about disability, its causes, prevention and treatment are factors that account for the rising number of and social exclusion of persons with disabilities| | – there is a clear link between poverty and disability| | | | | | | | | | | Historical dates| | | | | | 1817 – the American School for the Deaf, the first permanent school for the deaf in America, is founded in Hartford, Connecticut (USA)| | 1829 – Louis Braille invents the raised point alphabet that has come to be known as Braille| | 1848 – the first residential institution for people with mental retardation is founded by Samuel Gridley Howe in Boston (USA)| | 869 – the first wheelchair patent is registered with the U. S. Patent Office| | 1920s – first vocational rehabilitation programs to provide services to WWI veterans with disabilities| | 1948 – Universal Declaration of Human Rights adopted by UN General Assembly| | 1962 – Ed Roberts, quadriplegic paralyzed from the neck down due to childhood polio, achieves admission to the University of California at Berkeley (USA), a victory during the 1960s disability movement. | | 1971 – Declaration on the Rights of Mentally Retarded Persons| | 1973 – the first handicap parking stickers are introduced in Washington, D. C. (USA)| | 1975 – Declaration on the Rights of Disabled Persons| | 976 – passage of an amendment to Higher Education Act of 1972 in the USA provides services to physically disabled students entering college| | 1979 – the U. S Olympic Committee organizes its Handicapped in Sports Committee| | 1981 – UN General Assembly proclaims 1981 International Year of Disabled Persons| | 1982 – UN General Assembly adopts the World Programme of Action concerning Disabled Persons| | 1983 – ILO Convention (159) on Vocational Rehabilitation and Employment (Disabled Persons)| | 1983-1992 – Decade for Disabled Persons| | 1992 – UN General Assembly proclaims that 3 December every year be observed as the International Day of Disabled Persons| | 993 – UN General Assembly adopt s the UN Standard Rules on the Equalization of Opportunities for Persons with Disabilities| | 1993-2002 – Asian and Pacific Decade of Disabled Persons| | 1994 – First Special Rapporteur on Disability, Bengt Lindqvist appointed| | 2000-2009 – African Decade of Disabled Persons| | 2003 – European Year of People with Disabilities| | 2003-2012 – Arab Decade of Disabled Persons | | 2007 – UN General Assembly adopts the Convention on the Rights of Persons with Disabilities| | | | | | | | | | | This guide was developed by Anna Langenbach. Copyright  © Human Rights Education Associates (HREA), 2003. All rights reserved. | | | | | | | | | | | | | | | | | | | | Accessibility | Copyright | Publications | RSS | Privacy | FAQs | | | | How to cite Industrial Attachment, Papers

Accounting Policy And Discretionary Accrual â€Myassignmenthelp.Com

Question: Discuss About The Accounting Policy And Discretionary Accrual? Answer: Introducation The impairment testing of all intangible and tangible assets are dealt with International Australian standard 136 that requires assets should not be carried at amount that is excessive of recoverable amount. The objective of this standard is to ensure that assets are not carried at more than value of their recoverable amount. This particular standard for asset impairment is applicable for the general purpose of financial report of entities and requiring entities to prepare their financial report according to part 2M.3 of the corporation act. In order for meeting this particular objective, it is required by organization when there exist any potential for asset impairment, then all the assets within the scope should be tested for impairment (Bhasin 2015). At each reporting date, an entity is required to make the assessment about the indicator of impairment of assets as per the standard. Assessment by entity would be done by gaining information from both internal and external sources. S ome of internal sources involve physical damage to assets, internal restructuring and any obsolescence. On other hand internal sources are adverse changes in economy, marketing and technology, changes in the market interest rates, net value of assets higher than market capitalization and legal environment in which entity operates (Arnold et al. 2016). The application of IAS 136 is provided to all assets excluding: Deferred tax assets Investment in property that is carried at fair value Inventories Insurance contracts assets Assets that arise of generates from employees benefit Agricultural assets that assets carried at fair value Assets generating from contracts of construction Noncurrent assets that are held for sale Financial assets Application of IAS 136 is mostly to the following assets: Machinery and equipments Goodwill Assets that are carried at revalue amount Intangible assets Buildings and lands The assets impairment loss other than goodwill is decreased or they do not exist might be indicated by some internal as well as external informational sources. Some of internal changes might be favourable and significant changes in the performance or use of assets and external conditions might be positive change in the assets value and market conditions. Previously recognized impairment loss of assets is reversed if there is improvement in recoverable amount since the recognition of last impairment loss. Therefore, it can be said that any favourable changes in the market conditions and with passing of time, there cannot be recognition of an impairment reversal. The carrying amount of assets should be more than the adjusted carrying amount of assets when there is recognition of an impairment reversal. Such amount would have been determined if there were no previously impairment loss. Their arises the need to review residual value of assets, it useful life and amortization and deprecia tion method. The reversal of impairment loss for goodwill is specifically prohibited by IAS 136 (Chaibi et al. 2014). Assets recoverable amount is the greater of its value in use and fair value less cost to sell. Carrying value of assets is compared with their recoverable amount for measuring the impairment. Amount that is obtained from selling an asset between willing parties in an arms length transactions by reducing the disposal cost is fair value less cost to sell. Determination of fair value in use for assets has a hierarchy that is established by IAS 136 (Gordon and Hsu 2017). On other hand, present value of future cash flows that is derived from cash generating unit of assets is referred to as value in use. There is no need for entities to carry out annual impairment tests for intangible assets having indefinite lives or for goodwill. Irrespective of indication of impairment, the recoverable amounts of assets are compared with their carrying value. Changing circumstances indicating the impairment of assets calls for the need of testing for impairment on frequent basis (Penner et al. 2016). Nonetheless, the impairment calculations for previous period can be used by entities for impairment calculations of intangible assets when meeting some of the criterias. Extensive disclosures are required by IAS 136 in regard to recognition of impairment and performing of impairment tests. Compared to other assets impairment, disclosures for goodwill are more extensive. Following points depicts some of the key requirements for disclosures: Application of valuation method and determining the appropriate assumptions by using that approach. Cash generating unit goodwill amount Conducting impairment using sensitivity analysis indicating possible change in key assumptions (Rennekamp et al. 2014). Circumstances causing and leading to impairment and the amount of impairment reversal and recognition. There needs to be disclosure of discount and growth rate used and other assumptions that are required for valuation purpose. The recognition of impairment loss is done to the extent that recoverable amount of assets is less than its carrying value. There are two method for assessing the carrying value of assets that involves historical cost method and revaluation method. Recognition of impairment loss of assets is treated as an immediate expenses if the statement of profit and loss if the assets are carried at historical cost. On other hand, Loss related to impairment is treated is decrease in revaluation if the revaluation of impaired assets are done under IAS 138 or IAS 16. This decrease in revaluation is directly recognized in the statement of comprehensive income that lead to reduction of surplus generated from revaluation for that particular asset. If the surplus generated from revaluation is lower than impairment loss, then the remaining loss is recognized and treated as expenses in the profit and loss statement. When an entity is to recognize the impairment loss, there will never be reduction of car rying value of assets below the recoverable amount that is higher and zero (Penner et al. 2016). The key elements of financial reporting process of an organization are impairment despite the fact that entity has adopted the standard for first time. Impairment assessment process can be time consuming and complex and in this regard, it is essential on part of entities to have access to right models and skills such as forecasting and modelling (Goswami 2014). Particulars Amount Fair Value,less, Cost to Sell $0 Value in Use $3,30,000 Recoverable Amount $3,30,000 (Higher of Fair Value Value in use) Less: Carrying Amount of CGU $3,66,000 Total Impairment Gain/(Loss) ($36,000) Allocation of Specified Impairment Loss: Particulars Carrying Amount Fair Value Impairment Loss Total Impairment Loss $36,000 Less: Plant $2,46,000 $2,37,292 $8,708 Goodwill $12,000 $0 $12,000 Balance Impairment Loss $15,292 Impairment Loss Allocation as per Weightage: Particulars Carrying Amount Weightage Impairment Loss Balance Impairment Loss $15,292 Equipment $57,000 52.78% $8,071 Fittings $36,000 33.33% $5,097 Inventory $15,000 13.89% $2,124 Total $1,08,000 100% $15,292 In the books of Gali Ltd. Journal Entries Dr. Cr. Date Particulars Amount Amount 30/06/2017 Impairment Loss A/c. $36,000 Plant A/c. $8,708 Equipment A/c. $8,071 Fittings A/c. $5,097 Inventory A/c. $2,124 Goodwill A/c. $12,000 (Being assets under the specific cash generating unit impaired) Profit Loss A/c. $36,000 Impairment Loss A/c. $36,000 (Being impairment loss transferred to P/L A/c.) References: Arnold, L.W., Harris, P. and Liu, M., 2016, January. CORPORATE ACCOUNTING MALFEASANCE: AN OVERVIEW. In Global Conference on Business Finance Proceedings (Vol. 11, No. 1, p. 202). Institute for Business Finance Research. Bhasin, M.L., 2015. Corporate accounting fraud: A case study of Satyam Computers Limited. Chaibi, H., Trabelsi, S. and Omri, A., 2014. Investment opportunity set, corporate accounting policy and discretionary accruals. Journal of Economic and Financial Modelling, 1(1), pp.1-12. Gordon, E.A. and Hsu, H.T., 2017. Tangible Long-Lived Asset Impairments and Future Operating Cash Flows under US GAAP and IFRS. The Accounting Review. Goswami, M., 2014. Corporate Environmental Accounting: The Issue, Its Practices and Challenges; A Study on Indian Corporate Accounting Practices. IOSR Journal of Business and Management, 16(5). Penner, J.W., Kreuze, J.G. and Langsam, S.A., 2016. INSTRUCTORS'NOTES: IMPAIRMENT ANALYSIS: COMPARISON OF IMPAIRMENT OF LONG-LIVED ASSETS BETWEEN US GAAP AND IFRS. Academy of Educational Leadership Journal, 22(2), p.90. Rennekamp, K., Rupar, K.K. and Seybert, N., 2014. Impaired judgment: The effects of asset impairment reversibility and cognitive dissonance on future investment. The Accounting Review, 90(2), pp.739-759.

Lizzie Borden Essays - American Folklore, Axe Murder, Lizzie Borden

Lizzie Borden L I z z I e B o r d e n A little over a century ago a gruesome double murder was committed, in the 2-? story house at 92 Second Street, in Fall River, Massachusetts. This crime shocked the nation as Lizzie Borden, a 32-year-old Sunday school teacher, went on trial for the murder of her father and her stepmother. An all male jury eventually acquitted her on the accusations. To this day, the murderer of Andrew J. Borden and Abby Gray Borden is still unknown, but in the public mind everyone believes it was Lizzie Borden. Lizzie was born and grew up in Fall River, Mass. She was the youngest daughter of Andrew Jackson Borden, who was a very successful Banker and Sarah Morse Borden. Sarah died when Lizzie was very young and Andrew then married Abby Durfee Gray. Lizzie grew up with an elder sister, Emma. Neither of them has ever married. The sisters hated their stepmother, mainly because of the family's inferior social position. On the day of August 4, 1892, the bodies of Andrew Borden and his wife were found mutilated. As opposed to 40 whacks, in the popular rhyme, 19 blows struck Abby Borden by a hatchet or axe to the back of her head and neck. At the time she was cleaning the guestroom of the family home, at 9:30 am. Andrew Borden, who had returned home around 10:30 am, after his daily business had been attended to, was either napping or reading the newspaper on a couch in the parlor, when he was attacked. 11 blows were rained upon Mr. Borden's head and face, to the point that one eye hung from its socket upon his cheek, and his close friend and physician, Dr. Bowen, couldn't recognize him. There were only two people in or about the house at the time of the killings, Lizzie Andrew Borden and Bridget Sullivan, the Borden's maid. There is some speculation as to others that may have been responsible for these heinous acts. Among the other alleged killers are John Morse, the brother of Andrew's first wife, a secret lover Lizzie was said to have, though never named, Emma Borden, Lizzie's elder sister, and William Borden, who, while legally Andrew's second cousin, was rumored to really be his illegitimate son. Soon after the murders, Lizzie emerged as the prime suspect after John Morse's alibi checked out. She then was arrested and tried on three counts, the murder of Abbey, of Andrew, and of them both and, if found guilty, faced death by hanging. Six days after the murders occurred, she went to court. The all-male jury was put into a difficult position. It was the Victorian Era where women were considered delicate flowers and not capable of killing someone and it was not a common or working class woman they were to judge guilty or innocent, it was a wealthy society lady. After only an hour of deliberating, the jury declared Lizzie to be not guilty. It is said it only took them 15 minutes to decide, but out of respect for the prosecution, they waited another 45 minutes before they informed the court of their decision. What makes the Fall River murders so perplexing is that the motive, the weapon and the opportunity for such a crime are all seemingly absent. When the Fall River constabulary investigated the murders, they found no money or jewelry missing, not even small amounts of change or the packet of bus tickets as were taken in the daytime break-in at the Borden home twelve months earlier. Later, Prosecuting Attorney Knowlton hired a machinist who spent two days cracking open Andrew Borden's safe in hopes of finding a missing will disinheriting both daughters. But Borden died intestate, leaving Lizzie and Emma to inherit his entire fortune. Besides the lack of a clear motive for the murders, there was also the disconcerting lack of opportunity. Fall River found the entire Borden house locked up as usual, and during the two-and-a-half-hour period in which both murders were completed, the maid Bridget was outside the house washing windows and daughter Lizzie was inside the house reading a magazine. Even if one of the two committed the crime,

Essay on President Obama

Essay on President Obama Essay on President Obama Tobacco Use: (If you never use tobacco enter a score of 10 for this section and go to the next section) | | |Almost Always |Sometimes |Never | |1 |I avoid smoking tobacco. |2 |1 |0 | |2 |I avoid using a pipe or cigars. |2 |1 |0 | |3 |I avoid spit tobacco. |2 |1 |0 | |4 |I limit my exposure to environmental tobacco smoke |2 |1 |0 | | | | |Total: |10 | Alcohol and Other Drugs: | | |Almost Always |Sometimes |Never | |1 |I avoid alcohol or I drink no more than 1 (women) or 2 (men) drinks a day. |{4} |1 |0 | |2 |I avoid using alcohol or other drugs as a way of handling stressful situations or |{2} |1 |0 | | |problems in my life. | | | | |3 |I am careful not to drink alcohol when taking medications, such as for colds or |{2} |1 |0 | | |allergies, or when pregnant | | | | |4 |I read and follow the label directions when using prescribed and over-the-counter |{2} |1 |0 | | |drugs | | | | | | | |Total: |10 | Nutrition: | | |Almost Always |Sometimes |Never | |1 |I eat a variety of foods each day, including seven or more servings of fruits and |3 |{1} |0 | | |vegetables. | | | | |2 |I limit the amount of total fat and saturated and trans fat in my diet. |{3} |1 |0 | |3 |I avoid skipping meals |{2} |1 |0 | |4 |I limit the amount of salt and added sugar I eat |2 |{1} |0 | | | | |Total: |7 | Exercise/Fitness: | | |Almost Always |Sometimes |Never | |1 |I engage in moderate exercise for 20-60 minutes, 3-5 times a week |4 |{1} |0 | |2 |I maintain a healthy weight, avoiding overweight and underweight |2 |1 |{0} | |3 |I do exercises to develop muscular strength and endurance at least twice a week |2 |{1} |0 | |4 |I spend some of my

Child Abandonment kill(affect) children Research Paper

Child Abandonment kill(affect) children - Research Paper Example Additionally, political conditions may contribute towards abandonment as evident in the Romanian revolution (Nelson, Fox and Zeanah 64). Child abandonment may also be associated with the lack of institutions such as orphanages, which take care of children in case their parents or guardians fail to support them. Child abandonment is a very serious problem, which affects the long-term development of a child. Parents should be careful before abandoning their children because it can cause long-term psychological impact, raise trust issues and expose the child to physical and mental health problems. According to Karen Maier, children who are abandoned harbor long-standing senses of shame and loss. These children may either idealize or reject the absent parent. Karen (2013) stated, â€Å"children who completely reject their absent parents strive to be the exact opposite of the parent who abandoned them† (Maier 2). Conversely, children who idealize the parent who abandoned them have a tendency of developing fantasies about them in order to provide temporary comfort. Long-term psychological impact of child abandonment include issues such as problems maintaining long-term relationships, depression, eating disorders, social disabilities, cognitive or learning disabilities and low self-esteem. Children who have been abandoned experience disorganized or insecure attachment with other people. As a result, they have problems interacting with others or maintaining long-term relationships (Clothier 1). Patterns of child-parent or caregiver attachments are important during growth. These patterns determine the social and emotional development of the child. Children who have been abandoned have insecure attachment with others because their primary source of protection or safety, in this case the parent, abandoned them. These children consider their parents as a source of harm, which leaves the child in an irresolvable state of conflict. Abandoned