Friday, August 16, 2019
The Hollywood provides different musical compositions that somehow affected the genres of musical films and the trends of musical preferences within the society. Even with the same musical movie genre, certain marked up evolution can be noticed excelling from Singing in the Rain in 1952 and the latest Hairspray last 2007. The trends of musicality, trends of conservatism to modernistic musical play, and the symbolisms of society present have greatly expanded in different perspectives, such as classical to pop musicale, rock to rap music, conservative fashion to less detailed professional look, etc. Much has been changed and shifted as depicted through the movies of Singing in the Rain (1952), West Side Story (1961), Godspell (1973), Fame (1980) and Hairspray (2007); hence, these movies are considered as the main focal points of the discussion. The aim of the study is to compare and contrast each of the genre presented in all of these musical movies. Furthermore, the study considers the mutual influence that occurred between these movies and the governing trends in society during the year of its making. Discussion Hollywood Musical Progress Hollywood musicals have always incurred popular support from various classes within the society, and these movies have undeniably influenced the statements and trends present in the society. Meanwhile, some of these movies, such as hairspray (racism), have obtained its plot from the current social issues manifesting in the society. Starting with the musical of Gene KellyÃ¢â¬â¢s Singing in the Rain in 1952, the basic trends that can be obtained relates to the rise of showbiz careers by the protagonist (Don Lockwood portrayed by Gene Kelly) of the story, while the antagonist (Lina Lamont as Jean Hagen) sabotages the success of LockwoodÃ¢â¬â¢s musical career (Green and Schmidt, 1999 p. 70). The character of the movie can be inclined mainly in a 1950s setup wherein conservativism evidently exists in the charactersÃ¢â¬â¢ portrayals (deep wordings with lesser use of slang), clothing (overly formal suits from 1950s), and the concept of the play, which somehow considers the trends of stardom in issues of musical entertainment in 1950s. Meanwhile, the genre of West Side story (1961) has obtained similar features with the latter musicale only in terms of romanticism played in a contemporary setting; however, the overall concept has been revolutionized into a somewhat modernized issue of society, which has been gangsters and dance crazes (Green and Schmidt, 1999 p. 233). The movie portrays the evident trends occurring within the society in terms of the group deviancies, gang wars, and peer organizations that has been blended with the context of love at first site (Richard Beymer as Tony and Natalie Wood as Maria). The movie provides the distinction on how youth moves in early relationships and seeks peer influences rather familial presence. The next movie is Godspell in 1973 can be considered in musical genre about religious and practical life issues. From the title of the movie itself, Godspell depicts the characteristics of Christian evangelism, which has occurred greatly during 1970s under the promulgations of different famous religious preachers, Benny Hinn, Don Moen, etc. The musical of Godspell somewhat provides the theme of Christian messing forms wherein they employed less choreography, incorporated distinct teachings of Christ Jesus, and the return of the youth to church fellowships (Burridge and Gould, 2004 p. 4). On the other hand, the religious context of the film provides an enigmatic way of messaging the society about Christian orthodox and the need to unite. Most significantly, it is during 1970s when the historical triggers of Middle East Wars, racial discriminations, industrial revolution and various conflicts within the society are all present; hence, the play utilizes religion and has shown the reverting of youth from rebellious perspective to an evangelical concept. Meanwhile, Fame in 1980 has provided a unique and a total diversion of theme from the last three socially oriented movies. Fame considers the modern movement of arts and place of youth in the society, which is a total diversion from the earlier genre of romanticism and conservativism (LoBrutto, 2002 p. 22). This movie somehow illustrates similarities with Hairspray (2007) since this musical uses a classical setting in 1950s to 1970s but utilizes the concept of modern entertainment similarly seen in the movie Fame. The social impacts of the last two movies involve concept of Ã¢â¬Å"new waveÃ¢â¬ , wherein the creative and modernistic means of musical is presented with less incorporation of serious social issues, but rather focusing on personal precepts. Conclusion Evidently, the five films presented in the discussion have shown evolution of genre from classical to modernistic or new wave categories. These involves the depiction or illustration of societyÃ¢â¬â¢s condition, such as the first three films that based their plot in the occurring societal issues, and shifting or modification of themes, such as the ones viewed in Hairspray and Fame. The changes and shifts within Hollywood musical have always considered the trends present within the society.
Thursday, August 15, 2019
Probably Indian banking industry learnt a tremendous lesson. Pre-liberalization, all we did at a bank was deposit and withdraw money. Service standards were pathetic, but all we could do was grin and bear it. Post-liberalization, the tables have turned. ItÃ¢â¬â¢s a consumer oriented market there. Technology is revolutionizing every field of human endeavor and activity. One of them is introduction of information technology into capital market. The internet banking is changing the banking industry and is having the major effects on banking relationship. Web is more important for retail financial services than for many other industries. Retail banking in India is maturing with time, several products, which further could be customized. Most happening sector is housing loan, which is witnessing a cut-throat competition. The home loans are very popular as they help you to realize your most cherished dream. Interest rates are coming down and market has seen some innovative products as well. Other retail banking products are personal loan, education loan and vehicles loan. Almost every bank and financial institution is offering these products, but it is essential to understand the different aspects of these loan products, which are not mentioned in their colored advertisements. PLASTIC MONEY Plastic money was a delicious gift to Indian market. Giving respite from carrying too much cash. Now several new features added to plastic money to make it more attractive. It works on formula purchase now repay later. There are different facts of plastic money credit card is synonyms of all. Credit card is a financial instrument, which can be used more than once to borrow money or buy products and services on credit. Banks, retail stores and other businesses generally issue these. On the basis of their credit limit, they are of different kinds like classic, gold or silver. Charged cards-these too carry almost same features as credit cards. The fundamental difference is you can not defer payments charged generally have higher credit limits or some times no credit limits. Debit cards-this card is may be characterized as accountholderÃ¢â¬â¢s mobile ATM, for this you have to have account with any bank offering credit card. Over the years, the banking sector in India has seen a no. of changes. Most of the banks have begun to take an innovative approach towards banking with the objective of creating more value for customers and consequently, the banks. Some of the significant changes in the banking sector are discussed below. MOBILE BANKING Taking advantages of the booming market for mobile phones and cellular services, several banks have introduced mobile banking which allows customers to perform banking transactions using their mobile phones. For instances HDFC has introduced SMS services.
This intent of this study is to give advice on the development of an accounting criterion for employee benefits. Five different jobs sing employee benefits will be examined and each job will be related to an accounting construct. Recommendations will be suggested for these jobs every bit good. All employees work in outlook of being rewarded afterwards, or in progress in some instances. Beam and Mcfadden ( 2001 ) specify employee benefits as Ã¢â¬Å" all benefits and services, other than rewards for clip worked that are provided to employees in whole or in portion by their employers Ã¢â¬ . These benefits include ill foliages, medical disbursals, holiday fillips and many others. Therefore, it is necessary that there are certain regulations sing these benefits that will keep the rights of the employees. In the underdeveloped state of Aquilealand, we do non hold our ain conceptual model, and hence we adopt the IASB Ã¢â¬Ës model. Aquilealand Accounting Standards Board should use a new criterion for employee benefits and this will be used by all companies in Aquilealand. There are several jobs refering employee benefits which need to be looked into in deepness, some of them will be discussed in the undermentioned paragraphs.Problem ( 1 ) : Recognition of net incomes and losi ngss originating from program assetsOne of the jobs mentioned during the making the accounting criterion for Aquilealand is the acknowledgment of expected return of program assets. In the attack V IASB expected return should be recognized and excluded from the assets service cost. However, anticipation of any future return involves a large sum of uncertainness ( Pastor, 2001 ) . Harmonizing to Pastor it is really difficult to foretell expected return even utilizing mathematical theoretical accounts objectively. The ground is that subjectiveness and opinion have a large impact on this procedure ( Pastor, 2001 ) . This fact is interrupting the objectiveness construct of the Regulatory Framework. Harmonizing to this construct, histories should be free of opinion and should be measured by all people in the same manner ( Alexander et Al ) . In add-on, acknowledgment of expected return, which is unfulfilled return, may be misdirecting information for the users of fiscal statements. As it is non possible to extinguish the opinion factor in the procedure of computation of expected return, companies should non recognize the expected return on program assets until it is truly gained. That will forestall the breakage of the objectiveness construct. This may besides assist to supply more accurate information about the fiscal state of affairs of the company to the users of fiscal statements. Merely realized return on program assets should be recognized. In add-on, companies should be required to unwrap the information about alteration of program plus in the one-year study ; non as the portion of the statement of comprehensive income but as a separate subdivision.Problem ( 2 ) : DisclosuresThere are three basic affairs that can be of import to be disclosed in fiscal statements. First, explain in inside informations the characteristics and hazards connected with its defined benefit programs. Next, show the consequence of defined benefit programs on the entity Ã¢â¬Ës f uture hard currency flow and which related to timing, uncertainty and sums. Finally, explain the numerical information that is involved in the fiscal statements bring forthing from its defined benefits program ( PWC, 2011 ) . However, there are many demands for revelations which might be hard to use. A company has to supply elaborate information about the fiscal events in order to run into three things because the users of fiscal statements need to measure numerical information ( KPMG, 2011 ) . Furthermore, sensitivity analysis revelation is given simply on the defined benefit duty, although IASB provinces that, Ã¢â¬Ësensitivity analysis on the net defined benefit liability ( assets ) Ã¢â¬Ë can be more utile. However, it is far more hard and complicated to transport out ( ibid. ) . Furthermore, revelations for multi-employer programs are presently extended because more information linked with multi- employer should be disclosed such as support agreement ( PWC, 2011 ) . Harmonizing to the materiality construct, fiscal statements are prepared to function the users to do the right determination. Therefore, all information that may impact their determination should be involved in fiscal statements. As a consequence, revelation rule is significantly associated with materiality because all the quantitative and qualitative information should be involved in fiscal statement such as accounting policies and important events ( Jan, O. , 2010 ) . As mentioned before, there are some recommendations that should be considered for employee benefits revelation. First, the companies required to unwraping the of import information involved in fiscal statements to fulfill the external users and assist them to understand information and do right determination ( PWC, 2013 ) . In add-on, the companies should utilize narrative description of fiscal information such as liabilities fiting so the readers can understand written information.Problem ( 3 ) : Termination benefitsBased on the definition in IAS 19, expiration benefits are the benefits for those employees whose employments are voluntarily or involuntarily terminated before the normal retirement day of the month. Therefore, expiration benefits should be recognized as a liability and an disbursal in entity Ã¢â¬Ës fiscal study. For case, voluntary expiration benefits should be recognized when they are provided as Ã¢â¬Ëa consequence of an offer made in order to promote voluntary re dundancy Ã¢â¬Ë ( Alexander, Britton & A ; Jorissen, 2011: 525 ) . On the other manus, as the name implies, nonvoluntary expiration benefits should be recognized when the employment is terminated involuntarily, such as dismissal. However, for acknowledgment in fiscal accounting, it is indispensable to foremost make up one's mind when and how much it should be recognized. Therefore, the disbursal of the expiration benefits should be able to be expressed in money, which is besides known as one of the fiscal accounting conventions named Ã¢â¬Ëmonetary measuring Ã¢â¬Ë ( Alexander, Britton & A ; Jorissen, 2011 ) . Furthermore, besides the sum to acknowledge, it is besides necessary to find the clip to acknowledge. For case, to acknowledge the nonvoluntary expiration benefits every bit shortly as the employees are cognizant of the expiration or at the clip they leave the entity should be regulated. Based on the counsel of fiscal accounting conventions, the sum and the clip for the acknowledgment could be easy determined. First, taking history of the pecuniary measuring convention, entity should guarantee the expiration benefits in its dismissal program could be measured. Similarly, the benefits included in the offer that entity provides for voluntary expiration should besides be mensurable. Furthermore, harmonizing to the accumulations convention, the disbursal of the entity should be recognized and recorded every bit shortly as the use of the disbursal is determined ( Alexander, Britton & A ; Jorissen, 2011 ) . Therefore, nonvoluntary expiration benefits should be recognized at the clip when entity officially notice the employees affected in its dismissal program. However, for those who have exchanged their expiration benefits for future services, the liability of their benefits should be recognized over the future period. At last, voluntary expiration benefits should be recog nized when the employees accept the offer made in other to promote voluntary redundancy.Problem ( 4 ) : Post-employment benefitsPost-employment benefits means the staff Begin having retirement benefits, for illustration, retirement benefits and other post-employment benefits after completed an employment relationship ( BDO, 2013 ) . Besides, there are two classs of post-employment benefits programs. One is defined part programs, another is defined benefit programs ( ibid. ) . In general, DCP ( which stand for defined part programs ) means employees Ã¢â¬Ë retirement program benefits was reserved financess from the company Ã¢â¬Ës one-year net income ( Investopedia, n.d. ) . Accounting intervention is comparatively simple. But the duties undertaken of the employee is non rather clear. Therefore, the item of the handling is the employer ought to do the part towards the present service and have no duty to give excess part for past service ( Towers Watson, n.d. ) . For DBP ( which sta nd for defined benefit programs ) , it is a retirement program that employee benefits are classified harmonizing to a expression utilizing factors such as length of service and salary history, which was sponsored by the employer ( Investopedia, n.d. ) . Harmonizing to Towers Watson [ n.d. ] , owing to actuarial additions and losingss and anterior service costs are deferred, ensuing in the pension liability that are non really required to bear the duties. The solution is instantly acknowledgment of actuarial additions and losingss and anterior service cost. The undermentioned specific patterns are: canceling actuarial additions and losingss utilizing the corridor attack, take actuarial additions and losingss that are recognized in net income and loss commissariats and necessitate all actuarial additions and losingss should be recognized instantly in other comprehensive income ( OCI ) . Furthermore, past service cost should non be deferred amortisation and besides necessitate to be re cognized instantly when incurred ( ibid. ) . Besides IAS 19 alterations in the method of look, service cost and net involvement income or disbursal recognized in net income or loss, Re-measurable part recognized in OCI ( BDO, 2013 ) .Problem ( 5 ) : Immediate acknowledgmentImmediate acknowledgment in other comprehensive income will hold an impact on organisations which recognizes additions and losingss at the same time in net income and loss. The standard requires acknowledgment of defined benefit duty and program assets in the statement of comprehensive income and in the statement of fiscal place. Harmonizing to IASB, Ã¢â¬Ëimmediate acknowledgment provides more relevant information to users of fiscal statements and provides more faithful representation of the fiscal consequence of defined benefit programs Ã¢â¬Ë ( KPMG 2011, p 5 ) . There are some looks of immediate acknowledgment which eliminated by AASB as the criterion of employee benefits. Among them are past service cost and disposal costs and other disbursals. As an illustration of immediate acknowledgment jobs, past service costs will be explained in item. Past service costs used to depict service costs different from current service costs and additions or losingss on the colony. It is defined as Ã¢â¬Ëthe alteration in the present value of the defined benefit duty for the employee service provided in anterior periods ( KPMG, 2011: 18 ) . We should specify whether past service costs is positive or negative. When the alterations improve employee benefits, it is positive ( Deloitte, 2011 ) . While it is negative if the alteration consequences in decrease of the bing benefits ( ibid ) . The following measure is to acknowledge them into the entities Ã¢â¬Ë fiscal statements. Harmonizing to the prudence concept footing, it is besides necessary to describe the accounting minutess. Therefore, the method used to acknowledge a vested yesteryear service costs should differ from the one used to acknowledge an unvested yesteryear service costs. Based on the consistence concept footing, it states that Ã¢â¬Ëaccounting methods one time adopted must be applied systematically in future Ã¢â¬Ë ( Jan, I. , 2012 ) . Therefore, the accounting intervention for both vested and unvested yesteryear service costs should be severally kept the same in several accounting periods. As it has been shown in the old paragraph, we recommend that the methods used to acknowledge vested and unvested yesteryear service cost should be different. Vested past service costs should be recognized instantly while Ã¢â¬Ëunvested past service costs should be recognized on a straight-line footing over the staying vesting period Ã¢â¬Ë ( Ernst and Young, 2011: 4 ) . Furthermore, the methods used to acknowledge past service costs should follow a consistence footing. To reason, the Aquilealand Accounting Standard Board examined jobs sing employee benefits such as: acknowledgment of net incomes and loss originating from program assets, revelations, expiration benefits, post employment benefits, and immediate acknowledgment. Each of these jobs relates to an accounting construct, and recommendations were suggested in order to make a suited criterion that fit a state which has an active stock market.
Wednesday, August 14, 2019
Can Electronic Documents Be Used As Evidence International Law Essay Disclaimer: This work has been submitted by a student. This is not an example of the work produced by our Law Essay Writing Service . You can view samples of our professional work here . Can Electronic Documents Be Used As Evidence International Law Essay I have noted that, there was a problem of accepting electronic document as primary evidence. But in the Written Laws (Miscellaneous Amendments) Act, 2007, Part IX accepted partly in criminal matters and in banking transactions, where now the major problem lays on its practicability, specifically on authentication of the electronic document to be applied as good as primary evidence in determining matters in issues. ABSTRACT Text books, electronic sources, legislations of different jurisdictions are very important in finding ways of solving challenges facing the admissibility of electronic evidence in Tanzania. They play a big role in finding accurate and proper ways and solutions faced in legal system. Evidence is information that tends to prove or disprove a fact or matter in issue , from which an inference may logically be drawn as to the existence of a fact. It consists of proof by testimony of witnesses on oath or by writing or records. Evidence is a crucial element in judiciary as it is used to determine matters of controversy in cases. .In determining controversy/ matter(s), judge(s) prefer direct evidence such as an official document or a witnessÃ¢â¬â¢s assertion of his/her immediate knowledge of the question at issue. Cyber Law is the law which regulates cyberspace or internet transactions. It encompassing cases, statutes, regulations and disputes that affect people and business interaction through computers, and it addresses issues of online speech and business; also due to the nature of the medium it including intellectual property rights, free speech, privacy, e-commerce and safety, as well as questions of jurisdiction. The quick innovation of science and technology; resulted to lots of changes in the world, regional state, individual states and even directly to the individual person. PeopleÃ¢â¬â¢s interactions mostly influenced by trading (commerce) education, political or gove rnmentsÃ¢â¬â¢ communication, socially and economically. The most current and fast way of such interaction is through Internet, computers, and wireless telephones. Most state laws have not been amended to accommodate such new relationship, on the point of evidence and jurisdiction. In Tanzania, regardless recognizing and using Internet and computers online in economic and business, like electronic banking for example ATM (Automatic Teller Machines) Tembo card cash point, our laws took long time to recognize Electronic Evidence as the best evidence or as primary evidence. This problem did not end only in the statutes but also in the case law where in most cases the court rejected secondary evidence. For example in the case of Shirin Rajabali Jessa v. Alipio Zorilla, where court, only accepted under a lot of restriction. Currently the Tanzania Law of Evidence Act was amended to accommodate Electronic Evidence. Primary evidence is the best evidence and mostly courts rely on it in givi ng out the decision. Being the best evidence it is also used in electronic cases (disputes) in one way or another but in many cases Electronic Evidence is found to be grouped in secondary evidence which has a lot of challenges toward its admissibility.
Tuesday, August 13, 2019
Benzene,Lead - Research Paper Example Following this, health sector has established the need of documenting standards that monitoring medical program as follows. OSHA documentation highlights two fundamental factors that are crucial in optimizing employee health, which are medical surveillance and medical screening (Centres for Disease Control and Prevention 1). The fundamental aim of medical screening is to assess early diagnosis of employees exposed to the chemical and additional medical surveillance for those exposed above 30 ug/m (3) TWA) over one month period. The document outlined clinical manifestations for employees exposed to the chemical including biological examination, details of the medical history, and crucial precautions for interpreting laboratory tests. The standard demands that mployer to inform all employees on the potential health effects of Benzene. Biomarkers are classified into three sections, exposure, susceptibility, and effect (Sakai 128). Urinary metabolites have been outline as a short-term biomarker for benzene exposure. It is commonly used to access the exposure of those affected and not. It estimates the relation of the environmental concentration and benzene exposure. For a continuous examination, there are various direct reading instruments commonly known as real-time instruments that aid in sampling thus, augmenting rapid decision making. The obtained data can be used to comprehend the existing safety programs that assure protection to the exposure. One of the direct reading instruments commonly used is Photoionization detector that ensures that the environmental air concentration being sampled is free from pollution (Sakai 132). The TWA sampling method as per OSHA standard is that, there should be accurate analysis of the sampling methods. The OSHA documentation obligates the importance of including chemical sampling information of a given chemical to offer
Monday, August 12, 2019
American Presidency - Essay Example An interrelated program of domestic-policy reforms characterized the Reagan policy agenda. We see this in the administrations work to reduce the size and scope of the federal government, which entailed lowering federal taxation and domestic spending as well as the deregulation and returning of the power to the states.i The Omnibus Budget Reconciliation Act of 1981 was the first of changes that Reagan launched in his pursuit of his domestic policy. This legislation brought about far-reaching budget cuts and policy shifts and is considered to be one of ReaganÃ¢â¬â¢s major achievements in domestic policymaking. Besides significantly trimming domestic spending and trimming the federal governmentÃ¢â¬â¢s role in domestic program areas, the legislation had two other significant effects: first, it substantially changed welfare programs, and second, it increased the proportion of federal grant funds that are channeled to the states and reduced the share paid to local units of government.i i ReaganÃ¢â¬â¢s experience as governor of California, prior to his election as President, influenced his attitude toward domestic policy. As governor, Reagan became convinced that the states could play the major role in running domestic programs such as welfare. He saw in this experience that domestic policy choices are best made at the state level and that this philosophy became the foundation of his New Federalism. Reagan emphasized this in his 1982 State of the Union address: Our citizens feel they have lost control of even the most basic decisions made about the essential services of government, such as schools, welfare, roads, and even garbage collection. They are right. A maze of interlocking jurisdictions and levels of government confronts the average citizen in trying to solve even the simplest of problems. They do not know where to turn toÃ¢â¬ ¦ who to hold accountable.iii For Reagan
Sunday, August 11, 2019
To what extent does the fashion industry take part in unethical behaviour to increase retail sales - Essay Example Scholars are therefore concerned on whether these companies meet the expenses that are incurred after robust promotion and advertisement initiatives (Farrell, and Brian 1998, p.589). Another core issue of concern is the similarities of new clothing fashions in the market. The only differences in most of the clothes that are sold in contemporary market are the label of the company as opposed to the design and quality of the product. In addition, by considering the current global financial conditions, scholars are as well concerned on whether global companies make their expected profit on their sales. Therefore, by referring to the accessible literatures, it is clear that, a good number of clothing industries engages in unethical behaviours to increase their sales and profitability (Cory 2005, p. 79). Global clothing industries engage in offering misleading information to customers on the quality and durability of their clothing products to increase their sales. By referring to the available rules and regulations as well as ethical standards, it is ethically and legally inappropriate to offer misleading, false, and deceptive information regarding the quality and nature of products to potential customers. In their promotion and advertising initiative, global clothing industries are commonly known for overrating the quality of their products and services with an aim of attracting more customers to purchasing their products. In addition, based on the available research findings, salespersons in reputable clothing industries exaggerated the prices of their products in order to increase their sales. Under the existing rules and regulations on promotion and advertisement, salesperson and company that provides misleading information should be prosecuted under the court of law (Agresti 2002, p. 91). Some global clothing industries are common known for offering incorrect information regarding their