Study On Science And Mathematics In English

Study On Science And Mathematics In English My name is Chung Wan Teng, studying in the diploma in business management course at Olympia College Ipoh. As mentioned-above, I would like to support all students must use the teaching of Science and Mathematics in English. As a student, I want to take this opportunity sharing my opinion about support to teach of Science and Mathematics in English. 2. Recently the popular issue in our social about the teaching of Science and Mathematics in English is arguing at newspapers, televisions and internet. The research shows (Ong Saw Lan, School of Education Studies, and University Sains Malaysia) that in 2003, the Malaysian government implemented a new policy in the national education system. That is English is made the language of instruction in schools for teaching of Sciences, Mathematics. During the previous years, these subjects have been taught in Malay language but seems like no any improvement from students and parents. Besides that, the purpose of using English to teach these subjects is to enable students to improve in their English and SINGAPORE is a good example of the value of English to teach Mathematics and Science. They are using English to study, learn, communicate and write. Therefore, they can talk English correctly with their family, friends and tourists. They are keeping improve themselves anytime. 3. In addition, I believe that the teaching and learning of Science and Mathematics in English not only pave the way for a borderless society and it also motivates students to learn more than one language efficiently and students will get benefit in this way. As we all know that English is the language spoken internationally and mastery in this language would allow easy access to information in these fields. The decision to change the medium of instruction from the Malay language to English for the teaching and learning of Science and Mathematics subjects was made based on the governments concern on the nations human capital development towards and wish to achieve the standard of a developed country, as well as an early preparation to compete in the era of globalization. 4. The Star Online (2011) in its front pages states that some of Sarawaks top educationists are saying the importance of English as a global language must not be denied. Therefore, we cannot ignore English and it is international language. These are few advantages for students if teaching of Sciences and Mathematics in English. First, students can easily adapt when they enter university, especially oversea universities. If they do not know to talk in English, they will be unsafely because they dont know how to talk other country mother tongue. The second advantages is if use English for teaching these subjects, student can improve their English in many aspect such as communicate skill, comprehension, reading and writing skill. On the other hand, if some students are poor in English, they can go tuition centre to learn English like Erican. There will provide professional teacher to teach and guide them correctly. Thirdly, being able to learn Sciences and Mathematics in English to make students can cope and handle with their further studies well. This is a significant advantage to learn these subjects in English. Fourthly, it also helps students in their future career. If has a local student to be a scientist, or work in medical professions, the student cannot explain the findings to the world as he does not know the knowledge of Scientific English. Another example is if a businessman needs using the Mathematics terms in English, otherwise he possibly can expand to the outside world perhaps he can get a good future at outside. Another advantage is information access. Some of the well-known math and science journals, including Annals of Mathematics, Nature and Science, are written in English. These journals are more widely cited by scholars than similar journals. Many respected journals are translated into other languages, but the earliest and most accurate accounts of the authors words are always in English. In university science courses, access to the latest information can mean the difference between a good and great student. This constitutes a considerable academic advantage to learning math and science in English. For mathematics students, having access to newly developed proofs and theorems can make the difference when giving presentations at math conferences and competitions. 5. Therefore, for my opinion Sciences and Mathematics should be taught in English to equip Malaysian students with this language skill for a competitive world. As I mentioned above English is often used as an international languages creates a great ease in communication among people who would otherwise probably never be able to communicate. For my view, actually teaching of Mathematics and Science in English is viable because we have enough resources, materials and expertise knowledge. We have a first-class plan but we just need more time to effectively implement the plan in nationwide. In this case, I am not the means to against Bahasa Malaysia and I do know that its our national language, but what I am saying that is using English to teach these subjects will bring a lot of benefits as I mentioned above. 6. The research shows that (The Star Online, 2008) by Mahendran Maniam, Seri Kembangan, Selangor said English in Sciences and Mathematics can help increase proficiency. I am fully support this point. This is because teaching of Sciences and Mathematics in English would help the students especially the youngest youth. They are able to get more information and resources from network TV, internet and some high quality references books because most of them are English. Therefore I would know that some of the scientific terms from English which have similar spelling, for example computer komputer, science sains, constant konstanta, logarithm logaritma and so on. If a student say cannot understand English, why visit blogger, Facebook, Google and msn on English not a problem. They are just finding excuse to lie on themselves. So, I think teaching Sciences and Mathematics in English are not a problem for student. In conclusion, this all is the reasons why I support using English to teach Science and Mathematics because it provides many benefits to students. As we all know that English is a national language and it also important in our life. I hope the government will agree and continue with the teaching of both of these subjects in English because we need to look ahead and move forward to get a best life in future. Student will be more talkative in English when they study at overseas university and working in a company which is using English to communicate. Besides that, I would like to mention again Im not against Bahasa Melayu (our nation language), because English will be more useful in our future life. Therefore, I hope Sir to support my stand of teaching Science and Mathematics in English. Thank you for spend your time reading my opinion. This all are the benefits of teaching Science and Mathematics in English. I hope to hear from you soon regarding. Your faithfully, _________________ ( CHUNG WAN TENG) http://webmastermalaysia.com/mamak-stall/18270-please-support-teaching-math-science-english.html http://thestar.com.my/news/story.asp?file=/2008/11/23/focus/2615885HYPERLINK http://thestar.com.my/news/story.asp?file=/2008/11/23/focus/2615885sec=focusHYPERLINK http://thestar.com.my/news/story.asp?file=/2008/11/23/focus/2615885sec=focussec=focus Teaching of Mathematics and Science in English   PPSMI http://thestar.com.my/news/story.asp?file=/2011/11/6/sarawak/9849571HYPERLINK http://thestar.com.my/news/story.asp?file=/2011/11/6/sarawak/9849571sec=sarawakHYPERLINK http://thestar.com.my/news/story.asp?file=/2011/11/6/sarawak/9849571sec=sarawaksec=sarawak http://web.usm.my/education/publication/jpp23-8_maths%20and%20science%20in%20english.pdf http://howtoteachenglisheffectively.blogspot.com/2012/05/math-and-science-should-be-taught-in.html http://www.recom.org/forum/showthread.php?t=5937 Strengthening English by improving the teaching of  English http://prasys.info/2009/03/my-thoughts-on-science-and-maths-in-english/

Adolf Hitler and Joseph Stalin

Adolf Hitler, Joseph Stalin was one of the most ruthless and diabolical people in the history of the world. Hitler once said of Stalin, † He is a beast, but he’s a beast on a grand scale who must command our unconditional respect. In his own way, he is a hell of a fellow! † (Stalin Breaker of Nations, p. xvi) What Hitler said of Stalin is only his opinion, and it is not a valid one at that. For you must consider the source, it takes a beast like Adolf Hitler to know a beast and Stalin was a horrible beast. He was also a murderer. Stalin abused his people when he starved them to death, and systematically murdered them. Stalin also abused his country by halting Russia’s progress and economic growth. Stalin was a breaker of nations. Stalin first enter the Russian political system in the early nineteen teens. With the help form Lenin, Stalin proposed an answer to the National Question, which was self determination. Stalin’s ruthlessness is first discovered by Lenin, when Stalin is sent to Georgia to convince the Georgia leader not to practice self determination. When the leader does not agree with what Stalin has to say, Stalin punches the man out and threaten to kill them all. Years after that incident Lenin end up dying and Stalin takes over as the leader of Russia. Because Trotsky was hated by many of the influential political figures in Russia, Stalin becomes the leader of Russia even after Lenin’s dying last wishes. 1929 was the first of many years in which Stalin stunted Russia’s growth. In that year the â€Å"Engineer Trials† were held. During these trials the Russian elite was brought forth by Stalin on the account of treason. Confessions by the elite which consisted of engineers, doctors, lawyers, teachers and clergy were extracted by many means including torture. After these trials were through thousands of the Russian elite were murdered, with their blood on Stalin’s hands. These trails had a horrific effect on the progress of Russia, there was now nobody left to lead Russian into the future, and the few elite’s that still remained in Russia lived in constant fear of their lives. Around 1932, Stalin had put his plan into action that was later called the Terror Famine. In the Terror Famine, Stalin started to order grain requisitions from the lower class in the Ukraine. Stalin used his army to retrieve the grain from the people, following the orders by Stalin, the army takes too much grain and causes a famine among the lower class. Stalin justified the taking of the grain by saying that it was just a way for the state to regulate the price of grain. By doing this Stalin ended up breaking the back of the Georgians and the Ukrainians. Knowingly, Stalin eliminated millions upon millions of Russian, between 30 and 50 million, in his attempt at an absolute totalitarian rule in Russia. By killing so many of the Russian’s who were the ones which the economy was supported on, Stalin has broken the nation of the Ukraine. From around 1936 through 1938 Stalin extracted his Great Terror. The Great Terror consisted of many events including the Purge Trials and the Katyn Massacre. During the purge trials, Stalin once again haltered Russian progress. The Purge Trials eliminated many military officers and engineers. The numbers are not exact, but between 250,000 to 500,000 Russians died because of Stalin’s orders. These trials caused mass paranoia of the elite’s, afraid to make a difference, for if they did then they would ultimately end up dead. Stalin not only haltered the growth of his own country, but he haltered the growth of neighboring counties, on being Poland. In Poland during the Great Terror, Stalin ordered the Katyn Massacre to occur. The top 15,000 officers in the Polish army were rounded up and killed in the forests of Belarus. This was a deep wound, the stunted the Polish progress, since now there were would be no more experienced leaders in Poland’s future, since Stalin killed most of their military elite. Once again Stalin had broken another nation. During all this time, Stalin was also methodically killing off all of his political opponents, or anyone who posed as to be the most remote of a threat to him. Unlike what Hitler thought of Stalin, the opposite is true. Stalin showed mercy to no one, he evil incarnate, killing innocent Russians and severely damaging any possible of future progress for Russia. Stalin had broken the Russian nation.

Lyndon Johnson And The Vietnam War - 934 Words

January 1969, Richard Nixon entered the executive office picking up the pieces Lyndon Johnson who had left while the Vietnam War was still in effect. Many Americans had the expectation that Nixon would be the â€Å"peaceful president†, visualizing he would put an end to this war in Southeast Asian and bring back home our troops. A policy Nixon redefined was the American role in the world by suggesting to limit the U.S resources and commitments. Therefore, Nixon’s set his efforts to end the war since the withdrawal from Vietnam was not an immediate option. Also, Nixon had his radar on Moscow and China because according to George C. Herring, they felt that they must release the United States from the war in a way that would uphold United States credibility with their friends and foes alike. During Nixon’s term in office, he tries a number of different strategies in his effort to end the war, but to this day, one can see that Nixon only prolonged the war when it cou ld have ended earlier. In Nixon’s effort to end the war, his first policy was to send a message to Hanoi that he meant business. His policy consisted of escalated strategic bombings near the border of Cambodia in hopes to get the North Vietnamese to fear that the United States was capable of doing anything to achieve victory. Even Johnson was skeptical of expanding the war into Cambodia but Nixon’s first policy in full effect. Unfortunately, America was blinded by the corruptness of Nixon’s â€Å"peaceful presidency† sinceShow MoreRelatedLyndon B Johnson And The Vietnam War1470 Words   |  6 Pagesdisaster, extreme mobilization, heightened fears and are all characteristics of war. The Vietnam War was a war that spanned almost twenty years, with over a decade of those years involving the United States military forces. During the war, elections so if things aren’t going your country’s way on the battlefront you are going to be on the hot seat. This is exactly what happened for Lyndon B Johnson amidst the Vietnam War. The year was 1968, with the incumbent President, not running for office anymoreRead MorePresident Lyndon Johnson And The Vietnam War958 Words   |  4 PagesPresident Lyndon Johnson asked U.S Congress for permission to increase the U.S military in Indochina, because two U.S destroyers called in that they had been fired on by North Vietnamese forces. President Johnson received authorization to proceed any actions that is necessary to get revenge and to encourage the repairs of security and worldwide peace, he was granted approval when Congress passed the Gulf of Tonkin Resolution. The Johnson Administration believed that increasing the U.S military presenceRead MoreLyndon B. Johnson: Causes on the Vietnam War1077 Words   |  5 PagesLyndon B. Johnson: Causes on the Vietnam War America has gone through high and lows as a country, but overall we overcome and grow and use our history to shape out future. When John F. Kennedy died, Lyndon B. Johnson took over as president and was at first liked and favored that he came back for a real term after the term he took over after JFK died. He then changed, and brought many Americans to fight in Vietnam and sacrifice their lives for a Vietnamese war, and was greatly looked down uponRead MorePresident Lyndon. B Johnson and the Vietnam War Essay1379 Words   |  6 Pages The conflict in Vietnam for the United States started when President Dwight D. Eisenhower went along with the domino theory and sent in military advisors in South Vietnam to stop the communist movement from taking place in South Vietnam. The Vietnam conflict was between the communist’s and the United States. North Vietnam was led by Ho Chi Minh, and Ho Chi Minh led the Viet Cong, a guerilla group to help spread communism. The United States were supporters of the South Vietnam because they wantedRead MoreLyndon B. Johnson and Vietnam War Era Essay3125 Words   |  13 PagesHow did the American culture advance from the Vietnam War Era? Cornelia Roberts-Pryce Chamberlain College of Nursing HUMN-303N-14171: Introduction to Humanities Spring 2013 * Introduction to the Community: Identify the community you will be using for this paper and provide a brief description of the community. Your community should be the area where you live or the area surrounding your work setting. * Windshield Survey: Assess your community by doing an informal windshield surveyRead MoreLyndon Johnson1150 Words   |  5 PagesIn Larry L. King’s, Trapped: Lyndon Johnson and the Nightmare of Vietnam, Larry King makes his assessment of Lyndon Johnson. King states, â€Å"His personal history simply permitted him no retreats or failure in testing.† (Portrait of America page 313) What King is trying to say about Lyndon Johnson in this statement is that his past does not allow him to retreat or to fail. King describes Lyndon Johnson’s history by saying, â€Å"LBJ’s mother, who smothered him with affection and praise should he performRead More Lyndon Johnson Essay1259 Words   |  6 PagesLyndon Johnson Lyndon Johnson led the country for five years (1963-1968) after President John Fitzgerald Kennedy died of gunshot wounds on November 22, 1963. He formulated many policies and carried out many others that Kennedy could not finish. He faced many foreign problems as well, including the Vietnam War and the Cold War. How he dealt with foreign problems put him near last if not last in foreign affairs, when compared to other presidents. Johnson always talked to tourists and metRead MoreThe Vietnam War and Iraq1029 Words   |  5 PagesDuring the Vietnam War, between 1955 and 1984, fifty-eight thousand Americans lost their lives, as well as over three-million Vietnamese lost theirs. The financial cost to the United States comes to over one hundred-fifty-billion dollars. The causes of the Vietnam War were derived from the symptoms, components and consequences of the Cold War. The Vietnam War revolved around America’s belief that communism was a threat to expand all over South East Asia. With this being said the Vietnam War was bothRead MoreVietnam War and American Culture1684 Words   |  7 Pagesï » ¿ Vietnam Wars Impact on American Culture Donna Whittle DeVry University Introduction to Humanities I. Introduction and Thesis Statement In the 1960’s America went through many cultural changes. Martin Luther King Jr., a civil rights activist, delivered his famous, â€Å"I have a dream† speech. African Americans were fighting for peace, freedom and equality. The United States was involved in the Vietnam War, committed to anti-communism. African Americans were deployedRead MorePresident Lyndon B. Johnson1227 Words   |  5 Pagesnot to run for reelection. For President Lyndon B. Johnson, it was circumstance that led to his decision to refrain from being president for another four years. By 1968, America’s effort to secure a genuine victory in Vietnam was severely hindered by the Tet Offensive. This critical turning point had a tremendous impact on the public’s support for the war and the way the media reported the war to the American people. As a result, President Lyndon B. Johnson decided not to run for reelection, seeing

Appearance Discrimination in Employment - 22039 Words

Appearance discrimination in employment: Legal and ethical implications of â€Å"lookism† and â€Å"lookphobia† [pic] http://www.emeraldinsight.com/journals.htm?issn=2040-7149volume=32issue=1articleid=17077304show=html Downloads: The fulltext of this document has been downloaded 1519 times since 2013 DOI (Permanent URL): 10.1108/02610151311305632 [pic] Abstract [pic] View PDF (200kb) [pic] Print View References †¢ References (67) Citations †¢ CrossRef (1) Further reading †¢ Related Content Search our articles for similar content †¢ Key readings Search our reviews for related items Marked list Top of Form Add to marked list: [pic][pic] Bottom of Form Bookmark share†¦show more content†¦Citigroup Inc (2010) by a former Citibank employee claiming that she was terminated for being â€Å"too hot† according to her filed complaint. Following this introduction section, the authors first provide some background material as to societal norms concerning â€Å"attractiveness,† the existence of appearance discrimination in society, especially regarding employment, and the presence of a certain â€Å"preferring the pretty† norm, and consequently discrimination against less attractive people. The next section of the paper is the legal environment, wherein the authors initially discuss the fundamental employment law doctrine in the USA – employment at-will; and then the authors examine important civil rights laws – Title VII of the Civil Rights Act, the Age Discrimination in Employment Act (ADEA), and the Americans with Disabilities Act (ADA) – and show how these laws relate to appearance discrimination in the narrow sense examined herein of â€Å"attractiveness.† In the analysis of Title VII, the authors define and differentiate, a â€Å"disparate treatment† discrimination case from a â€Å"disparate impact† one. The authors also explain two important defenses to Title VII civil rights lawsuits – the â€Å"business necessity† test and the bona fide occupational qualification (BFOQ) doctrine – and demonstrateShow MoreRelated Looks, Beauty, Appearance Discrimination in Employment Essay1309 Words   |  6 Page s Appearance Discrimination in Employment Employment discrimination legislation has evolved to include race, disabilities, sexual harassment of either gender, and age. In lieu of this evolution and an increasing trend toward equality for all individuals in the workplace, the time has come for the protective reach of employment discrimination law to cover ugliness. While the proposal may cause titters at first, evidence exists that discrimination based on looks (or physical appearance) occursRead MoreBeauty Is In The Eyes Of The Beholder: The Fight Against Appearance Based Workplace Discrimination1701 Words   |  7 Pages Discrimination happens all around us, and in many different forms. When it comes to being employed, there are laws in place to protect us against certain methods of discrimination. According to a website used by many lawyers, businesses, and individuals, discrimination is â€Å"Unfair treatment or denial of normal privileges to persons because of their race, age, sex, nationality or religion† (â€Å"Discrimination†). However, there is nothing specifically to protect us when it comes to our appearance. AsRead MoreThe Impact Of Globalization On The Workplace Environments Of Different Cultures Essay1710 Words   |  7 PagesThus, judgements based on looks are completely tolerated, as aesthetic discrimination is arguably not abusive. Iranian scholar Zahra Ghordati notes in her recent publication, â€Å"The Influence of Globalization on ‘Lookism’ in Workplace Environments of Different Cultures†, that â€Å"individuals should be free to discriminate on t he basis of their own values. This means that institutions are free to enact policies that prohibit discrimination against or benefit in some way those who are aesthetically less fortunate†Read MoreEssay on Discrimination in America1155 Words   |  5 Pagessome sort of discrimination. Discrimination can be defined as treating people differently, negatively or adversely without having a good reason. It is an act making distinction in favor of or against a person based on their group, class or category. There are four major types of discrimination which are gender discrimination, racial and ethnic discrimination, age discrimination and disability discrimination. The first type of discrimination is gender discrimination. Gender discrimination involvesRead MoreU.s. Equal Employment Opportunity Commission Essay1248 Words   |  5 PagesU.S. Equal Employment Opportunity Commission (EEOC) holds the responsibility of enforcing federal laws that make it illegal to discriminate against a job applicant or an employee based on a person’s race, color, religion, sex (including pregnancy, gender identity and sexual orientation, national origin, age (40 or older), disability and/or genetic information (U.S. EEOC, 2016a). The EEOC laws cover most employers with at least fifteen employees as well as labor unions and employment agencies (URead MoreWorkplace Discrimination : Discrimination And Discrimination1588 Words   |  7 Pagestreat others with prejudice because of particular features they possess. Unfortunately, prejudice and discrimination occur even in places which, by definition, should be free of all personal prejudices – specific ally, in offices and other business surroundings. This tragedy is called workplace discrimination; not every unfair behavior at work, however, can be assessed as discrimination. Discrimination in the workplace happens when an employee experiences unfair treatment due to their race, gender, ageRead MoreEssay about Equal Employment Opportunity1004 Words   |  5 PagesIntroduction Equal employment opportunity (EEO) began when President Franklin D. Roosevelt issued Executive Order 8802 in 1941. Executive Order 8802 ensured that every American citizen was guaranteed equal employment opportunities in World War II defense contracts, regardless of race, creed, color, or national origin. Today, the EEO legislation has affected businesses. The topics discussed will be, how the organization, as well as the individual employee, has rights, the effect it has on theRead MoreAppearance Discrimination in the United States875 Words   |  4 PagesDiscrimination based on appearance is a severe inequity and its impact is often more invidious than we can presume. Although it is not the most severe form of bias, the costs and disadvantages associated with appearance may necessitate some legal remedy or other societal response. Unfortunately, current legal frameworks are limited in prohibiting appearance discrimination and those established are so often ineffective. Government therefore does not have the means to mandate a change to this injusticeRead MoreBeauty is Harwired839 Words   |  4 PagesDiscrimination based on appearance is a severe inequity and its impact is often more invidious than we can presume. Although it is not the most severe form of bias, the costs and disadvantages associated with appearance may propose for some legal remedy or other societal response. Unfortunately, current legal frameworks are limited in prohibiting appearance discrimination and those established are so often ineffective. Government therefore does not have the means to mandate a change to this injusticeRead MoreRace, Sex, And Religious Discrimination1479 Words   |  6 Pagesmake a difference. Although laws have been put in place to end this, there are still many instances in which countless people are affected by modern day discrimination. Race, sex, and religious discrimination are arguable the three most prevalent forms of these issues still ongoing today. My assigned roundtable’s topic was on sex discrimination specifically. We were asked to focus the recent hiring practices of the Hooters restaurant chain. What was unique to this case was that men were the gender

The Value Of Instruments With Intermediate And Long...

TD Bank would need to take into account when managing interest rate risk the effect of on its net income and net interest income in order to evaluate the input of noninterest income and operating outlays toward the interest rate risk exposure. In particular, a bank with significant fee income should assess the extent to which that fee income is sensitive to rate vicissitudes. From a capital perspective, a bank should consider how intermediate (two years to five years) and long-term (more than five years) positions may affect the bank’s future financial performance. Since â€Å"the value of instruments with intermediate and long maturities can be especially sensitive to interest rate changes, it is important for a bank to monitor and control the†¦show more content†¦In addition, become inept of borrowing as much and will pay higher rates of interest on loans. Less business expenditure decelerate the development of a bank, resultant of declines in profit. Banks risk management uses of derivatives is risk and securities can be utilized effectively are for the purpose of risk management. Risk management is an acceptable fiduciary responsibility of banking and financial organization(s) management According to FDIC (2013, pp. 14), TD bank’s risk management plan uses derivatives â€Å"are over-the counter transactions that are privately negotiated between the Parent and the counterparty toward the contract. Exchange traded contracts transacted through organized and regulated exchanges involves principally options and futures. TD bank does not maintain material trading positions. Therefore its hedging undertakings are restricted towards managing balance sheet and interest rate risk exposure. TD bank utilize interest rate derivatives e.g. interest rate futures, forwards, swaps, options in managing interest rate risks in addition the institution use of foreign exchange derivatives, such as futures, forwards and swaps to cope foreign e xchange risks. The institution is exposed to non-trading foreign exchange risk from its investments in foreign operations when TD bank foreign currency assets are greater or less than the liabilities in that currency. The institution does not do credit default swaps, however, credit derivatives such as credit

Student Rights Case Analysis Paper Free Essays

As Americans we have certain expectations to what our rights are, in fact we have a bill of rights to ensure the rights we deserve. In most cases we consider these rights undeniable but sometimes they are deniable when you are a student on campus. Sometimes the legal line is not quite clear on rights that are afforded to students; rather the moral line is clear or not. We will write a custom essay sample on Student Rights Case Analysis Paper or any similar topic only for you Order Now In day to day adult life we expect law enforcement and lawyers to enforce our rights properly but on school grounds staff members are expected to take the role of enforcer and judge. The 4th Amendment protects Americans from unreasonable search and seizure, but students are not afforded the same right on most occasions. It has been established that searching backpacks and items of the like is permissible on school campus but Safford Unified School District #1 v. Redding delves into the more complicated area of body searches. At the age of 13 Savana Redding was called into the office of her school because she had been implicated in distribution of over the counter pain killers and prescription pain pills that were the strength of two Advil. The assistant principal and secretary went through Savana’s book bag and pockets were searched. After no pills were found on Savana’s outer layer of clothing the assistant principal â€Å"then had [the secretary]take Savana to the school nurse’s office to search her clothes for pills. After [the secretary] and the nurse, had Savana remove her outer clothing, they told her to pull her bra out and shake it, and to pull out the elastic on her underpants, thus exposing her breasts and pelvic area to some degree. No pills were found. † (Cornell University Law School, 2010) It is important to also point out that Savana’s parents were not notified until after the search and the assistant principal had not gotten details of when Savana had been distributing pill or where she kept these pills. Soon after Savana was pulled out of school and the legal proceedings began. It was decided by the Ninth Circuit Court that Savana had indeed had her 4th Amendment right had been violated. The court found that the circumstances did not warrant such an invasive search â€Å"because the suspected facts pointing to Savana did not indicate that the drugs presented a danger to students or were concealed in her underwear, [the assistant principal] did not have sufficient suspicion to warrant extending the search to the point of making Savana pull out her underwear. [the secretary] and [the nurse] said that they did not see anything when Savana pulled out her underwear, but a strip search and its Fourth Amendment consequences are not defined by who was looking and how much was seen. †. Cornell University Law School, 2010) Savana had a clean disciplinary record and the assistant principal had not even found out when the supposed pills were in Savana’s possession or how many were in her possession. The main problem with this search was that, while the measures may have been considered appropriate, there was no reasonable explanation for the extremes that the searc h went to because there was no proof a student would be hiding a non-dangerous contraband in her underwear. The 4th Amendment protects Americans from unreasonable search and seizure, but the school system only allows that protection sometimes. Schools are allowed to search backpacks but not strip search students. Some things seem obvious to outside eyes, like the fact that you shouldn’t strip search 13 year old children, but when you are in charge of 100s of children sometimes certain things get distorted. The assistant principal in this case was trying to make an example of Savana by showing how strict the school was on their drug policy, but he went too far. Risking the emotional damage a child might face from something like a strip search is never worth proving a point. Strip searching may be warranted in a situation like a student seeing another student carrying a weapon in their under garments, but in a situation where there is no real danger to other students it is extreme. As adults we expect all of our rights to be given to us but unfortunately adults don’t always feel the need to extend those rights to children. The judgment in this case could not have been fairer. Hopefully right infringements like this won’t happen to others thanks to Savana stepping forward. References Cornell University Law School.  (2010).  Legal Information Institute.  Retrieved from http://www.law.cornell.edu/supct/html/08-479.ZS.html How to cite Student Rights Case Analysis Paper, Essays

BP and Theories of Regulation

Question: Interest Theory and what of the role of regulators (politicians)? What are the motivations of politicians as regulators? Answer: 1. Introduction This study is about the public interest theory and the role of politicians as regulators, their motivations and its repercussions on the society. The argumentative study is presented through an analysis of the research publication by Jean Houdet and Charles Germaneau. The methodology undertaken is to make an analysis in three parts. The first part gives an internal introduction and regulatory theories. The second part is an argumentative presentation that argues on the role of politicians who act for the benefit of a few interest groups through an analysis of the research publication by Houdet and Germaneau. The third part presents the requirement for a standard accounting practice and regulation that will meet the changing business needs. The study concludes with the fact that politicians as regulators play according to a few interest groups while framing regulations at the cost of the society and environment. A single, unified accounting practice is required. 2. Internal Introduction The first part of the study is an internal introduction. This part makes an analysis of the financial accounting theory and the need for theories of regulations. Special emphasis is given to the role played by politicians and the factors which motivate these politicians to intervene in objectives and functioning of governing regulators. 2.1 Financial Accounting Theories Financial accounting theories are classified as normative and positive theories. 2.1.1 Positive Accounting Theory This is a positive theory which predicts and explains accounting practices and is based on the economic theory that focuses on agency relationship as they provide resources to the firm such as owners and managers, managers and debt providers. It assumes that self-interest drives an individuals action to increase his wealth and increase his self-interest. 2.1.2 Normative Accounting Theories These theories identify the objectives of GPFR such as the conceptual framework. Normative Accounting Theories are classified as current-cost accounting, exit-price accounting, and deprival value accounting. 2.1.3 Systems Oriented Theories They are of three types namely: Stakeholder Theory: It has two branches which are ethical (or normative branch) and managerial (or positive branch). It describes that all stakeholders such as employees, lenders, shareholders, customers, government and interest groups have a right to get the information provided to them. Legitimacy Theory: Organizations should ensure that their operations remain within the norms of societal requirements, are legitimate. Through disclosures in annual reports, organizations consider the rights of the investors as well as the public in general. Institutional Theory: Organizations tend to take the same form and characteristics within their field. This theory overlaps with the stakeholder and legitimacy theory. 2.2 Role of regulators The objective of accounting is to provide access to information so that interested parties may take decisions. Accountants and accounting standards require regulations. Regulations help to benefit the society in general rather than to serve a particular interest group. Regulations are required To protect public interest For healthy competition. When there are windfall profits Information asymmetries Profit skimming To correct inequitable and inefficient market practices 2.3 Theories of regulation Public Interest Theory Capture Theory Economic Interest Group Theory 2.3.1. Public Interest Theory The Public Interest Theory gives a normative justification for regulations. It depicts that regulations are formed to correct inequitable and inefficient market practices. This theory gives importance to regulations to benefit the society instead of benefitting vested interests. The government should work as a neutral arbiter(Deegan 2006) It helps in healthy competition, stabilizes the economy and ensures social objectives in policy-making Deepwater oil spill damage of BP depicts the way markets are unregulated and inefficient. It also shows that government lacks neutrality which was the main criticism of public interest theory. 2.3.2 The capture theory Organizations that come under regulations will ultimately control regulators as decisions made by regulators will impact the industry significantly. Interest groups use government regulators like politicians as protective gears to serve their own interests. 2.3.3 Economic Interest Group Theory It prescribes that interest groups become regulators wherein regulations serve particular parties for private interests such as politicians. It is also called as the Coalition-building theory 2.4 Motivation of politicians as regulators Politicians are pressurized by powerful interest groups in regulatory intervention. The incentives that politicians get from these interest groups are: To be re-elected To maintain control and power To attract support for re-election successfully Politicians compete to increase their wealth and income and help interest groups to achieve their narrow self-interests thereby shaping regulatory practices. State power is made to fit demands by interest groups. Interest groups provide political support through campaign and vote contributions. The deep-water horizon spill by BP is an example of how BP used political power to protect itself from the environment crisis it created through its oil-spill. 3. Argumentative Analysis of Research Publication This part describes the research publication that is taken for analysis. The methodology used for the analysis is through an argumentative study that supports the research publication on the Deepwater Horizon Oil Spill by Joel Houdet and Charles Germaneau. The analysis argues to support that politicians are regulators who act for interest groups and studies the motivations behind the role of politicians as regulators. 3.1 Description of the Research Publication British Petroleum has an annual profit of over $23.6 billion which is the largest for an Australian Corporation. It employs around 100,000 employees around the world. On 20 April 2010, in the Gulf of Mexico, the Deepwater Horizon rig exploded(Houdet Germaneau 2011). BP was held responsible for damages to the environment along with Transocean, MOEX and Anadarko. Bob Dudley the CEO of BP accepted responsibility for the incident stating that (Wilson Kuszewski 2011) The well integrity had failed Undetected hydrocarbons had entered the wall and ignited the Deepwater Horizon The well was not sealed by a blowout preventer It has caused 11 deaths as well as environmental havoc through hurricanes and seasonal threats to areas around the Gulf Coast (Hiscock 2012). 3.2 Argument supporting the role played by politicians as regulators The research publication on the BP deepwater oil spill exposes the environmental damage caused by the oil spill. But the corporation tried to get off the issue through manipulative activities. Regulations are required to protect the society and environment. But when regulations are manipulated, it backfires on the society. BP used political power to make the government act in its favor and act against the public interest. 3.2.1 Arguments supporting this position BP has not disclosed the ecosystem and social damages fully nor has it exposed the calculation methodologies of its $40.9 billion pre-tax charge. It was more of political bargaining that resolved the amount that determined the loss to the environment than a technical calculation says the research publication(Houdet Germaneau 2011). The White House withheld information regarding the oil spill by blocking the information to the public. Immediate impacts in the Gulf of Mexico after the oil spill could be seen with the naked eye. Dolphins averaging 200 are dying annually; shrimp fisheries have closed and deep-water corals show tissue damages are some examples of the environmental disaster. About 20 valuable categories of ecosystem services around the Gulf of Mexico have been affected(Houdet Germaneau 2011). Other events in recent years include the removal of the mining tax by Rio Tinto and BHP Billiton through political intervention and bringing in a new tax policy so that the mining industry does not pay much tax(WordPress 2011). President Obama was criticized for blocking foreign crews from helping with the clean up. 3.2.2 Result of the Deepwater Oil Spill Gulf Coast States lost around $65 billion revenue annually through tourism The commercial fishing industry from the Gulf Coast lost about 40% of its 2008 sales which was equal to $4.3 billion loss The Gulf of Mexico producing about 73% of domestically harvested shrimps was reduced by 50% after the oil spill(Smith, Smith Ashcroft 2011) British Petroleum was claimed guilty of willful misconduct and gross negligence and was asked to pay $18 billion by a federal judge for violating the Clean Water Act. BP had recorded a $43 billion towards costs for the oil clean up which is a meager amount compared to the damage BP had spent eight times the bill towards its auditing firm to block its audit file report which was against the transparency code of accounting(Cohn 2014) Interest groups who influence public policies are collective organizations who involve in lobbying and influence government ministers, parliament and party platforms so that they can change public policies in their desired direction(Vromen Cook (eds.) 2012). 4. New Accounting Standards There are about 500 organizations that are involved in standard-setting. International bodies set standards of accounting for a number of products and services. However, the problem of standardization prevails because(Edwards Walker (eds.) 2009) Benefits and costs of standards are not evenly distributed members across communities There is a problem of identifying the optimal criterion Choosing a socially optimal standard and a social welfare criterion is difficult Issues like the oil spill of BP and, the mining tax issue by BHP Billiton and Rio Tinto are some examples analyzed stating the need for new accounting standards and regulations and the role of politicians as regulators who manipulate regulations 4.1 AASB The AASB or the Accounting Standard AASB 137 has been set to ensure measurement bases and recognition criteria that apply to contingent assets, contingent liabilities, and provisions. Disclosure of adequate information in the notes helps users for decision-making. The AASB 137 gives guidance towards implementing new measures(AASB 2010). Generally Accepted Accounting Principles or GAAP are promulgated by the FASB or the Financial Accounting Standards Board and includes the SFAS or Statements of Financial Accounting Standards providing accounting guidelines. 4.2 FASB The FASB (Financial Accounting Standards Board) in the US provides rules for companies to follow in their financial reporting and to provide useful information to investors and other stakeholders for decision-making. It has issued many Accounting Standard Update (ASU) regarding share-based payment accounting, adoption of US GAAP Financial Reporting Taxonomy, lease accounting guidance, pension accounting and, measuring and recognizing of financial instruments(FASB 2016). Robert Herz, FASB chairman has criticized politicization of accounting. According to him, special interest groups provide inferior accounting methods that do not provide transparent and unbiased information of the entity. He has pointed out to the interference by the SEC and Congress on various accounting issues like lobbying, troubled debt, pensions and special purpose entities. Enron and Worldcom faced political challenges and pressures that almost shook the White House which made it relevant to insulate standard setting from politics. The failure of Wall Street and AIG; false financial reporting by Freddie and Fannie were other national issues that the US faced during the global meltdown that brought in the Sarbanes-Oxley into practice(Herz 2009). 4.3 IFRS In the UK, companies have to follow IFRS while preparing consolidated financial statements. They can also follow UK GAAP. Amendments have been made in July 2015 UK GAAP as changes in the business world required new rules and regulations. 4.4 Need for Standardization Accounting practices must be flexible and should move with the flow of the business world. (Hassler 2015). Past failures, unreasonable goals and structural weaknesses in systems have to be removed. Expectations should be set so that they are reasonably accomplished. An accounting standard that will increase the societal welfare should be identified. Standards should not only involve technical expertise, it should also consider social efficiency Regulatory bodies should not have political interference A new socially superior accounting standard will still remain imperfect and limited in the same way as a new drug for a disease has to be improved upon. 5. Conclusion Regulations play a critical role in the welfare of the society and the economy. Regulations and its framework should work in the public interest. The research publication on the deepwater oil crisis by BP shows how interest groups such as big corporations use political power to manipulate regulations in their favor. Business environment fraud has to be eliminated and steps to be taken to minimize or prevented(Parker, Sale Ussery 2006). Politicians tend to give in to short-term concerns when regulatory policies are against their personal electoral interests. As neutral transmitters of public administration, bureaucracy in politics is indispensable(Hamidi-Ravari 2014). The private interest theory argues that short-term political moves are made for vote-maximizing through modifying regulatory policies.(Mejri Wolf 2013). Bibliography AASB 2010, 'AASB 137: Provisions, Contingent Liabilities and Contingent Assets- July 2004', Federal Register of Legislation, vol V, no. 3, pp. 1-13. Cohn, M 2014, BP Demands Release of McGladrey's Audit of Deepwater Horizon Oil Spill Claims, viewed 19 May 2016, Deegan, C 2006, Financial Accounting Theory, McGraw-Hill Australia Pty Ltd, Sydney. Edwards, J, Walker, SP (eds.) 2009, The Routledge Companion to Accounting History, Routledge, New York. 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