Reflection on Queen Elizabeth’s Leadership

Reflection on Leadership female monarch Elizabeth is a leader that possesses many greatqualities. She has a resource of earningher flocks lovethroughrespect, understanding and being unprejudiced. As a leader, she accepts the opinions of her advisors besides at the same time thinks rationally and decides on what is the right affaire to do. In chapter one,Queen Elizabeth and her ministerswere discussing on how Mary Stuart, a Catholic,isthe Queen of England in waiting.It was similarly said by Howard, one of her ministers that all Catholics are traitors as their the true is to the Pope of Rome. I believe that it was right for Queen Elizabeth to say that she allow for not punish her tidy sum for their belief but only for their persecute doings. This shows that she understands that by allowing her people tolive freely, it creates joy and happiness among the people. This in return impart allow her to earn the love from her people.I back end see thatas overmuch as she wants to maintain a good relation with her loyal Protestant supporters and her ministers, she makes decisions for the good of her country and her people even though some people might not agree with her decisions. From this situation,it shows that the Queen adopts pragmatism, fairness and transparency. She makes a unimaginative decision about an issue, she treats everyone equally, she is open and that her rules, regulations decisions are made clear. Chapter seventeen is when the point really makes her stand out as an organized,brave, honest yet incite leader. Quoted, Queen Elizabeth said My lords, I can offer you no spoken communication of comfort. If this Armada succeeds there will be no more freedom in our land, and England will be no more. We cannot be defeated. This few sentences show thatshe believes that her people should be self motivated to perform their duties. However she encourages her people not by telling them words of comfort but telling them the consequences.She uses reve rse psychology to turn fear into strength,braveryand commitment to the country. Queen Elizabeth is well-organized leader as she is able to leadthe country andalso delegate the tasksequally according to her peoples capabilities. This can be seen when Queen Elizabeth issued commands as Hatton,Walsingham, the Queens entourage and the Queen herself entered the great vaulted nave of St Pauls to make their way towards the altar. In my opinion, she is also a risk realiser when she sent out two ships to engagethe enemy.This is a quality of a good leader as someone who dares to take risks shows that they are not afraid to fail and try again. As a leader, she does not mind dying in the midst of her people. This shows that although she is the Queen, she does not break up her people who are of lower rank. This is an important qualityin a leader as it will either make or break a trust. Lastly, I think Queen Elizabeth is a good leader because she recognizes contributions. She recognizes Ralei ghs contribution to the country and rewarded him with his wife, son and freedom.

Accounting Answers

Solutions Manual to ac come with Comp any(prenominal) report 8e prep bed by Ken Leo gutter Hoggett John Sweeting Jennie Radford pic John Wiley & Sons Australia, Ltd 2009 Chapter 1 Nature and regulation of companies REVIEW QUESTIONS 1. Outline the advantages of incorporation oer a nonher(prenominal) forms of memorial tablet much(prenominal) as leagues. The incorporated form of organisation permits individuals to take for limited liability.This confers on sh beholders a limit on their liability in the event of a winding up of the high society to the amount (if any) unpaying on their shargons. (S516). In the case of a partnership no such limitation applies (un little the partnership specific in ally adopts limited liability) and the insolvency of iodine or more partners can ensue in different outcome partners having to contri excepte any losses and debts out of their own common soldier as trammels. 2. blot amongst a proprietary caller and a macrocosm alliance.A rea lity go with is iodine in which there is usually a substantial populace interest in that the ownership of the fraternitys sh be jacket crown is widely spread. Public companies ar entitled to raise seat of administration by means of a sh argon issue by issuance a divine revelation document which entitles them to obtain their sh atomic number 18s or debentures etc. listed on a variant exchange, such as the Australian Securities change everyplace, to facilitate transferability. Proprietary companies on the other hand confine specific limitations in terms of the amount and restrictions on its fundraising activities.Specific features of a proprietary phoner imply the need to thrust a share capital ( impertinent a universe company which whitethorn be limited by guarantee and non merely shares) a guidement to throw away at least one shareholder and barely one director ( triad directors for a public company) and not more than 50 shareholders (not including employ ee shareholders) not requisite to restrict the transfer of its shares (however it may elect to do so) the determination of the designation Pty or Proprietary in its put up a requirement not to engage in any fundraising activity which would require it to beat a revelation document with ASIC. . Distinguish between a large and a minuscular proprietary company. What are the implications of creation classified advertisement large rather than small? A small proprietary company is defined in Section 45A of Corporations personation 2001, as revise, as one which pairs 2 of the following three criteria *consolidated annual revenue less than $25 million *consolidated gross as repairs at the end of the monetary year is less than $12. 5 million l the companies and the entites it controls adopt few than 50 employees at the end of the monetary year. * These figures essential be hardened in accordance with score system standards Part-time employees measured at countenance f raction of full-time If these criteria are not met the company will be a large proprietary. Small proprietary companies do not have to prepare formal monetary fiscal statements or have them get worded. However, they moldinessiness sustain sufficient explanation records to allow preparation and audit of accounts if either 5% of their voting shareholders or ASIC request this to be done. Large proprietary companies, must prepare accounts in accordance with write up standards, have them audited, send them to shareholders and lodge them with ASIC (Section 292) 4.Outline the special features of a no-liability company. Companies engaged in the more imaginary area of mining exploration are most often biographyed as no-liability. Such companies have NL at the end of the company name and have the advantage of being more attr expeditious to authorisation investors as unlike companies limited by the unpaid amount on their shares, there is no such liability on the part of shareholders to contribute to the debts and liabilities of the companies. 5. What is the end of a certificate of registration? A certificate of registration is issued by ASIC as a part of the registration procedure.Provided the company complies with S117 of the Corporations impress, ASIC will give the company an ACN Number register the company issue a certificate that states the companys name, ACN no. etc. Once registered, the company is capable of performing all the stage c oncerns of a corporate body. 6. What are replaceable rules and how do they differ from a musical composition? Replaceable rules are the coif of internal rules (contained in the Corporations proceed) governing the fetch of its operations between the company and its member directors and between members themselves see example of such rules in ch 1 Section 1. . 3. If the rules are not select by the company past they must draw up a record which will cover much of the same issues covered by the refilling rules bu t may be extended or modified by the advancers of the company. 7. Outline the main features and purpose of a revelation document. A revelation document, finically the prospectus, contains all the information necessary for investors to make an informed perspicacity of the companys future prospects and other relevant matters including rights and liabilities attaching to securities pecuniary position, performance and prospects of the body issuing the securities interests of distributively director, proposed director, promoter, stockbroker and their professional advisers in any property acquired or proposed to be acquired with the funds derived from the securities issue. whether the securities issued will be quoted on a Stock Exchange. 8. In administering a company, the Corporations Act requires the keeping of various books, registers and records. Outline these and truncatedly handle their content.There are a range of records required to be hold by a company including (Min ute books of the proceedings and decisions do at all directors and shareholders meetings as thoroughly as all resolutions passed without a meeting (s. 251A). If the company is a proprietary company with only one director, any declarations by this director must be minuted. ( financial records that will enable financial statements to be prepared and audited from time to time in accordance with the Act (ss. 286, 292, 302 and 303). (Register of members, or share register, giving distributively members name nd affixress, and the date on which the entry of the members name is make on the register. If the company has a share capital, the register must in addition show the date on which an allotment of shares takes place, the number of shares in each allotment, the shares held by each member, the class of shares held, the share numbers (if any), the amount paid on the shares, and whether or not the shares are to the full paid (s. 169). (Register of survival of the fittest holders to record the names and addresses of the holders of options over the shares of a company.The register must entangle the number and description of the shares over which options were admited, details of any event that must happen before the options can be exercised, and any consideration for the grant of the options and for the exercise of the options (s. 170). Copies of documents which grant an option over shares must be unbroken with this register. (Register of debenture holders to record each debenture holders name and address, and the amount of the debentures held (s. 171). (Register of charges to record the details of any secured charges over the as bent-grasss of the company (s. 271).This register must be open for inspection by any creditor or member of the company, without charge. 9. Outline the differences between shares and debentures. Ordinary shares attract no set(p) rate of dividend, carry voting rights and may participate in redundancy assets and profits of the company they represent ownership of x% of the company. Ordinary shares are classified as integrity. The company may issue shares either fully paid or partly paid (s. 254A). If partly paid shares are issued, the shareholder is liable to pay calls on the shares (except in the case of no-liability companies).A company withal has the right to issue resource shares, but may only do so either if there is a statement in its constitution ground out the rights of these shareholders or if these rights have been approved by a special resolution of the company. Not all orientation shares are the same. Classification of preference shares as equity or liabilities depends on the rights and features of the shares judgment is required re which classification is earmark. For example, redeemable, cumulative 10% preference shares, which are to be redeemed on a set date, are definitely liabilities.Preference shares redeemable at the option of the company may or may not be liabilities, depending on the probability of the company redeeming them. Debentures are issued by the company raise funds but are borrowings, not equity. Debentures may be secured. A trust exploit/trustee must be realized to foster the rights of debenture holders. 10. What are the main reasons for the developing of account regulations? The history of history regulation had its origins in the industrialised European settlement of the late 18th century.The social, political and stinting changes which occurred saw the gradual decline of the importance of family enterp ejects and the separation of ownership from control as the control of entities was delegated by owners to agents. The growth in the number and coat of joint stock companies in the late nineteenth century prompted the rise of disclosure although, initially, this focused on stewardship. The greater complexity of organisations in the middle to late twentieth century gradually led such disclosure to develop into a more sophisticated form of financ ial inform, which carcass an ongoing assist. 11.Does a company have to comply with write up standards in order to show a true and fair view of its financial affairs? Discuss. Before the early 1990s, the directors of a company could elect not to comply with an accounting standard issued by the AASB if they believed the particular standards would cause the accounts not to present a true and fair view. This true and fair override no longer exists and directors must now comply with applicable accounting standards and add any additional information in the notes to the financial statements if they believe shackle to the standards does not present a true and fair view.Compliance with standards thus has become the norm, resulting in an increased interest, twain positive and negative, in the requirements of accounting standards by different lobby groups, particularly among those required to prepare financial statements. 12. What are the current arrangements for setting accounting stan dards in Australia? The AASB under the protective cover of the financial Reporting Council is entrusted with the task of reservation accounting standards both for the purposes of the Corporations Act and for the public and not-for-profit domains in Australia. enamour Figure 1. 1 in ingredient 1. 7. 5. 13. Distinguish between the following organisations and their roles in the regulation of financial insurance coverage in Australia (the fiscal Reporting Council (FRC) (the Australian write up Standards Board (AASB) (the worldwide be Standards Board (IASB) (the worldwide Financial Reporting Interpretations Committee (IFRIC) (the Australian Securities and Investments Com agency (ASIC) (the Australian Securities Exchange (ASX) (the Financial Reporting Panel (FRP).Financial Reporting Council (FRC) The main role of the FRC is to act as an overseer and consultative body to the standard setter, the AASB. The main functions of the FRC under the ASIC Act 1989, s. 225 as amended in 1 999, are to (oversee the outgrowth for setting accounting standards and give the minister reports and advice on that serve well (appoint AASB members (other than the chairperson) (approve and monitor the AASBs priorities, business plan, budget and laging arrangements (determine the AASBs broad strategic direction give the AASB directions, advice or feedback on matters of usual policy and procedures (monitor the development of transnational accounting standards and the accounting standards that apply in major international financial centres, and further the development of a integrity set of accounting standards for worldwide use with appropriate regard to international developments promote the acceptance of international best practice accounting standards in the Australian accounting standard-setting fulfill if this is in the best interests of both the hidden and public sectors of the Australian economy (monitor the operation of accounting standards to ensure their continue relevance and their effectiveness in achieving their accusatives in respect of both the private and public sectors of the Australian economy, as well as the effectiveness of the AASBs consultative arrangements (seek contributions towards the lives of the Australian accounting standard-setting process (monitor and periodically go over the level of funding and funding arrangements for the AASB (establish appropriate consultative mechanisms advance and promote the objectives of standard setting as specified in the Act (perform any other functions that the Minister confers on the FRC by written notice to the chairperson. A major policy direction of the FRC that has affected the schedule of the AASB is the formalisation of a policy of adopting the accounting standards of the International Accounting Standards Board (IASB) for application to describe periods beginning on or by and by 1 January 2005. (This accepts also the adoption of Interpretations issued by the International Fin ancial Reporting Interpretations Committee (IFRIC) for use in the Australian context. ) Australian Accounting Standards Board (AASB) The functions of the AASB, according to s. 27(1) of the ASIC Act 1989, are to (develop a conceptual frame plump (not having the force of an accounting standard) for the purpose of evaluating proposed accounting standards and international standards (make accounting standards for the purpose of the Corporations Act (formulate accounting standards for other purposes, e. g. for non-companies, the public sector and the not-for-profit sector (participate in and contribute to the development of a unity set of accounting standards for worldwide use (advance and promote the main objectives of exploitation accounting standards. The AASB must develop accounting standards not only for the corporate sector but also for other sectors, such as the public sector and the not-for-profit sector.The objectives of developing accounting standards are (1) to facilitate the development of accounting standards that require the provision of financial information that (allows users to make and evaluate decisions most allocating scarce resources (helps directors to discharge their obligations in relation to financial inform (is relevant to assessing performance, financial position, financing and investment (is relevant and reliable (facilitates comparability (is pronto understandable. (2) to facilitate the Australian economy by (reducing the cost of capital (enabling Australian entities to compete effectively overseas (having accounting standards that are clearly verbalize and easy to understand. (3) to maintain investor confidence in the Australian economy (including its capital markets).In performing its functions, the AASB is required to follow the broad strategic directions intractable by the FRC. The AASB may formulate accounting standards which are of command or limited application, in that the Board may specify the entities, time, place or cir cumstance to which the standard applies. Furthermore, as long as it is practicable to do so, the AASB is required to conduct a costbenefit analysis of the touch on of a proposed accounting standard before making or formulating the standard. However, the costbenefit analysis is not necessary where the standard is being made or formulated by issuing the text of an international standard.The AASB conducts its meetings in a forum open to the public, which (hopefully) increases faith in the due process system of standard setting. In line with the FRCs main function of overseeing the process of setting accounting standards, the AASB is required to adopt IASB standards. The Australian accounting standards and their international counterparts are identical, with three exceptions Where some international accounting standards tolerate a range of optional treatments, the Australian accounting standard may not allow all options. However, the disallowance of any IASB optional treatments in Au stralia is rare, as evidenced by the AASBs behaviour since 2005. Some Australian accounting standards may require more information to be disclosed in the notes to the financial statements than that required by the equivalent IASB standard. Australian accounting standards contain, where applicable, scanty paragraphs relevant to entities in the not-for-profit sector. IASB standards are written for application indoors the business sector only. Besides issuing accounting standards that are equivalent to the IASBs standards, the AASB has continued to issue accounting standards relevant to the public sector, as well as accounting standards that relate solely to the Australian legal environment, e. g. AASB 1046 conductor and Executive Disclosures by Disclosing Entities. International Accounting Standards Board (IASB)The IASBs mission statement is described as follows on its web site The International Accounting Standards Board is an independent, privately-funded accounting standard sette r( The IASB is committed to developing, in the public interest, a single set of high quality, understandable and enforceable spheric accounting standards that require transparent and comparable information in frequent purpose financial statements. In addition, the IASB co-operates with national accounting standard setters to extend to convergence in accounting standards around the world. Following the direction effrontery by the FRC in 2002, the AASB has adopted the standards issued by the IASB as from 1 January 2005. Hence, the financial statements prepared by Australian companies are comparable with those prepared by entities in other countries which also have adopted IASB standards. This should allow for greater apprehensiveness of financial statements worldwide, and lead to a more efficient head for the hills of capital across national boundaries.The IASB has signed an agreement with the Financial Accounting Standards Board (FASB), the body responsible for issuing accounti ng standards in the unite States. The agreement requires both bodies to work together towards convergence of global accounting standards. The aim is to agree on high-quality solutions to existing and future accounting issues. If such agreement could be reached, potentially there would be one set of global accounting standards. Arguably, for better or worse, the result of this agreement counts to be a gradual adoption of FASB standards by the IASB as its own. International Financial Reporting Interpretations Committee (IFRIC) The IFRIC has the task of reviewing on a timely basis, within the context f existing international accounting standards and the IASB framework, accounting issues that are likely to receive divergent or unacceptable treatment in the absence of authoritative centering, with a view to reaching consensus as to the appropriate accounting treatment. The IFRIC considers issues of reasonably widespread importance, and not issues of concern to only a small set of enter prises. The interpretations cover ( parvenuely identified financial reporting issues not specifically guidet with in IFRSs (issues where unsatisfactory or conflicting interpretations have developed, or seem likely to develop in the absence of authoritative guidance, with a view to reaching a consensus on the appropriate treatment.The AASB has adopted the Interpretations issued by the IFRIC for use by Australian companies as from 1 January 2005, and modifies them if necessary for the not-for-profit sector in Australia. Australian Securities and Investments Commission (ASIC) The ASIC is an independent government body set up to enforce and administer the Corporations Act and financial services laws to protect consumers, investors and creditors. ASIC regulates and informs the public approximately Australian companies, financial markets, financial services organisations and professionals who deal and advise in investments, superannuation, insurance, deposit taking and credit. The Aus tralian Securities and Investments Commission Act 2001 requires ASIC to (uphold the law uniformly, effectively and quickly promote confident and informed amour by investors and consumers in the financial system (make information about companies and other bodies available to the public (improve the performance of the financial system and the entities within it. one and only(a) of the roles of ASIC is to reduce fraud and unfair practices in financial markets and financial products so that consumers can use them confidently and companies and markets can operate effectively. In an accounting context, as part of its role, ASIC also attempts to ensure that a companys financial statements lodged with it under the requirements of the Corporations Act comply with accounting standards, if applicable. Australian Securities Exchange (ASX). The ASX is a public company operating Australias share markets. It oversees both the shares and future exchanges.In an accounting context, it is particular ly concerned with improving the disclosure of information in the financial reports of companies listed with it on the various stock exchanges end-to-end Australia. It exercises its influence by way of the Listing Rules a set of rules with which companies must comply if they wish to be listed, and remain listed, on the stock exchange. Financial Reporting Panel (FRP) The FRP, established in 2004, has the function of resolving disputes between the Australian Securities and Investments Commission and companies concerning accounting treatments in their financial reports. The purpose for establishing FRP is to hit the need to initiate legal proceedings in Court in order to resolve a financial reporting matter.FRP is designed to lead an efficient and cost effective way of dealing with disputes, the opportunity to be heard by persons with relevant expertise, and remove concerns about the courts limited understanding of accounting standards. 14. To which entities do accounting standards apply? Discuss the nature of a reporting entity, and consider reasons for the concept being replaced by one of public accountability. Accounting standards apply to the general-purpose financial statements/reports of entities which are reporting entities and also to those entities which decide to prepare general-purpose financial statements even if they are not reporting entities. The AASB, in SAC 1, provided the following definition of a reporting entityReporting entities are all entities (including economic entities) in respect of which it is level-headed to expect the existence of users who rely on the entitys general purpose financial report for information that will be useful to them for making and evaluating decisions about the allocation of scarce resources. There is no definition of a reporting entity in the IASBs Framework at this stage. All reporting entities are subject to accounting standards when preparing their general-purpose financial statements. Entities such as sma ll proprietary companies, family trusts, partnerships, sole traders and wholly owned subsidiaries of Australian reporting entities will commonplacely not be required to prepare general purpose statements in accordance with accounting standards.Following the release of the IASBs film Draft of a Proposed IFRS for Small and Medium-Sized Entities, (SMEs) published in February 2007, the AASB issued, in May of that year, Invitation to Comment ITC 12, proposing to revise the differential reporting regime in Australia by switching the focus away from whether an entity is/is not a reporting entity to whether the entity (subject to a size of it test) is required to prepare a general-purpose financial statement/report and is publicly accountable. Public accountability is defined in the IASBs ED on SMEs as accountability to those present and potential resource providers and others external to the entity who make economic decisions but who are not in a position to demand reports tailored to m eet their particular information needs.An entity has public accountability if (a) it has issued (or is in the process of issuing) debt or equity instruments in a public market or (b) it holds assets in a fiduciary capacity for a broad group of outsiders, such as a bank, insurance company, securities broker/dealer, pension (or superannuation) fund, mutual fund or investment bank. The implications are that if an entity is publicly accountable or satisfies a size test thence it will be required to apply Australian equivalents to IFRSs in its general-purpose financial statements. If it is not publicly accountable, and does not meet the size test, then the entity need apply the Australian equivalent of IFRS for SMEs only. hold back figure 1. 3 in section 1. 9. 2 of the text for a flowchart showing the ITC 12 proposed changes, which, at the time of writing, are expect to be accepted by the AASB for 2009 and beyond CASE STUDIES cheek record 1 Legal obligations punish the website of the Australian governments Attorney-Generals Department dealing with the law (www. comlaw. gov. au) and discover the Corporations Act 2001. Assuming that you are the director of a small proprietary company, find the small business guide and learn of your obligations under the Act for managing your business. Prepare a brief report for the tutorial class. The Small business concern Guide in the Corporations Act can be name following Section 111J. The guide summarises the main rules in the Corporations Act (the Corporations Act 2001) that apply to proprietary companies limited by sharesthe most common type of company used by small business.The guide gives a general overview of the Corporations Act as it applies to those companies and directs readers to the operative provision in the Corporations Act. Students, in their capacity as would-be directors, are required to present a report to the class, summarising the requirements of the Guide. Such topics to be covered include The meaning of registration, including shareholders and directors liabilities Rules for internal management of a company Company bodily structure and setting up a new company Continuing obligations once the company is set up Company directors, secretaries and shareholders Who can sign company documents Funding the companys operations Returns to shareholders Annual financial reports and audit Disagreements within the company Companies in financial trouble Case study 2 The AASB Visit the website of the Australian Accounting Standards Board (www. aasb. com. au) and find out the following items Who is the hot seat of the AASB? Who are the members, and which organisations do they represent? Which accounting standards have been issued in the past year? Why are there differences in the numbering systems for current accounting standards (eg. AASB x, AASB xxx and AASB xxxx)? What are the current projects (if any) that the AASB is functional on in cooperation with the IASB?Assuming that you already have access to the AASB website Chairman of the AASB Go to AASB Board, then true Board Members . Current chairman is David Boymal Members of the AASB and organisations be Stay in the same location and the names and organisations represented on the AASB are all shown. Dont forget to include the observers as well. Comment too many people from Melbourne No academics on the lineup? Accounting standards issued in the past year On the AASB website, go to quick Links, then Standards. Read from Table 1 all of the standards issued in the stretch out year. Different numbering systems for standards See Pronouncements for information, plus the section 1. 7. 4 in the text.AASB x represent those standards adopted by the AASB from the IFRSs of the IASB AASB xxx represent those standards adopted by the AASB from the IASs of the IASB and its predecessor the IASC AASB xxxx represent those standards issued exclusively by the AASB for companies in the Australian context In addition, th e AAS standards consist of standards issued by the AASB for special organisations e. g. superannuation plans, government Current projects On the AASB website, go to Work in Progress, then Projects. It would appear that there are no specific projects at the moment being worked on by the AASB in cooperation with the IASB. The AASB is one of several standard setting boards that liaise with the IASB and merely provide submissions to the IASB on various topics. See also AASB Submissions to the IASB on the website. Also check the news section and Latest News on the website. Case study 3 Setting up a companyVisit the website of the Australian Securities and Investment Commission (www. asic. gov. au) and find the form(s) that you must fill out to start a company, assuming that you wish to set up a small proprietary company to take over your current successful business, which has been operating as a partnership (with three partners) in the past. On the website of the ASIC, go to Download fo rms, select the form 201 for Registering a company. Students should print the form and fill it out as if they wish to set up a proprietary company, with more than one owner shareholder. Case study 4 The IASB Visit the website of the International Accounting Standards Board (www. iasb. org. k) and find and report to the class on the following pieces of information The instrument of taste of 2005 between the IASB and the FASB of the United States Which accounting standards have been changed as a result of the Memorandum of agreement The membership of the IASB and which countries the members come from The goals of the IASB 1. Memorandum of sagaciousness On the IASB website, go to somewhat Us, then click on About IASB, and then on the Memorandum of Understanding with the FASB. A full pdf version of the Memorandum can be found here. In relation to the Memorandum the IASB website states after(prenominal) their joint meeting in September 2002, the US Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) issued their Norwalk Agreement in which they each acknowledged their commitment to the development of high quality, compatible accounting standards that could be used for both domestic and cross-border financial reporting. At that meeting, the FASB and the IASB pledged to use their best efforts to make their existing financial reporting standards fully compatible as soon as is practicable and to co-ordinate their future work programmes to ensure that once achieved, compatibility is maintained. At their meetings in April and October 2005, the FASB and the IASB reaffirmed their commitment to the convergence of US generally accepted accounting principles (US GAAP) and International Financial Reporting Standards (IFRSs). A common set of high quality global standards remains the long-term strategic priority of both the FASB and the IASB. 2. Accounting standards changed/ to be changed as a result of the Memorandum of Understanding On the IASB website, go to About Us, then click on About IASB, and then on the Memorandum of Understanding with the FASB. A full pdf version of the Memorandum can be found here. Not many standards have yet been changed, but plenty of standards are on the docket for change. From the Memorandum , the topics for short-term convergence include To be examined by the FASB To be examined by the IASB Fair value option* espousal costs Impairment (jointly with the IASB) Impairment (jointly with the FASB) Income tax (jointly with the IASB) Income tax (jointly with the FASB) Investment properties** governance grants Research and development Joint ventures Subsequent events Segment reporting FASB name IASB Note *On the active agenda at 1 July 2005 Topics are part of or to be added to the IASBs short-term ** To be considered by the FASB as part of the fair value convergence project, which is already on the agenda. option project Longer term projects include the follow ing, from the Memorandum of Understanding The boards set the following goals for 2008 for convergence topics already on either their active agendas or the seek programmes Topics already on an restless agenda intersection topic Current status on the FASB Current status on the Progress expected to be achieved by 2008 Agenda IASB Agenda 1.Business combinations On agenda deliberations inOn agenda To have issued converged standards process deliberations in (projected for 2007), the contents and process effective dates of which to be determined after taking full account of comments received in response to the Exposure Drafts. 2. Consolidations On agenda currently On agenda no To follow out work aimed at the completed inactive publication yet development of converged standards as a matter of high priority. 3.Fair value standard Completed standard expected On agenda To have issued converged guidance aimed at guidance in the frontmost half of 2006 deliber ations in providing consent in the application of process existing fair value requirements. 1 4. Liabilities and equity On agenda no publication On agenda (will follow To have issued one or more due process distinctions yet FASBs lead) documents relating to a proposed standard. 5. Performance reporting On agenda no publication Exposure draft on a To have issued one or more due process yet first manikin documents on the full range of topics in this project. 6.Post-retirement benefits On agenda deliberations Not yet on the agenda To have issued one or more due process (including pensions) underway on the first phase documents relating to a proposed standard. of multi-phase project 7. Revenue recognition On agenda no publication On agenda no To have issued one or more due process yet publication yet documents relating to a proposed comprehensive standard. The objective of the goals set out above is to provide a time frame for convergence efforts in the context of both the objective of removing the need for IFRS reconciliation requirements by 2009 and the existing agendas of the FASB and the IASB. The FASB and the IASB will follow their normal due process when adding items to the agenda. Items designated as convergence topics among the existing research programmes of the boards include Topics already being researched, but not yet on an Active Agenda Convergence topic Current status on the FASBCurrent status on the IASBProgress expected to be achieved by Agenda Agenda 2008 1.Derecognition Currently in the On research agenda To have issued a due process document pre-agenda research phase relating to the results of staff research efforts. 2. Financial instruments On research agenda and On research agenda and To have issued one or more due process (replacement of existing working group established working group established documents relating to the accounting standards) for financial instruments. 3. Membership of IASB a nd member countries Go to the IASB website and see, About us. hot dog on About IASB and there you will find the information about the Chairman, currently Sir David Tweedie, the Vice-Chairman and all members of the IASB, and the countries from which they came by reading each persons information sheet. 4. Goals of the IASB Go to the IASB website and see About us. Click on About IASB and there you will find the IASB objectives. Case study 5 ASIC Visit the website of the Australian Securities and Investments Commission (www. asic. gov. au) and find out and report to the class on the following Who the ASIC is and its role The tips given to potential shareholders regarding the reading of a companys prospectus A list of the policy statements and practice notes issued by the ASIC Whats new to the website. 1. ASIC and its roleOn the ASIC website, go to About ASIC and run across up Our Role 2. Tips to prospective shareholders re prospectuses From the ASIC website visit FIDO, the ASIC s consumer website. From there, go to check our lists and click on prospectuses. The ASIC has information about prospectuses which changes quite regularly. See what tips you can find about prospectuses, assuming that you are a prospective investor. 3. Policy statements and regulatory guides issued From ASICs property page, go to Publications and then to Policies. two the policy list and the regulatory guides are accessible here. 4. Whats new See ASICs home page, and Whats New features on the home page.

Power And Powerlessness Essay

When I hear the word antecedent many a(prenominal) thoughts come to mind, but I olfactory property military force has many different forms. We could assume that spot means more m acey, a big title, a corner office, a more generous budget, or a seat at the tcapable. scarce that may not be true for every sensation. For some, world-beater may mean having the ability to control 1s c beer destiny in keeping with personal set and interests. Or king could mean having the opportunity to be creative as a project lead with pop out too much interference from others. Or power could mean making decisions with trust and autonomy, such that no ane gutter easily override your decisions. To me, power is control and the capacity to sire about change. For example, the United States government, they control everything and also other countries. Our government has the power to create and print m unrivalledy, regulate interstate and international trade, name treaties and direct foreign pol icies, declare war, provide an army and navy, establish post offices, and make laws necessary to carry out these powers.In addition to their elusive powers, two the national government and state governments share the power of being able to collect taxes, build roads, borrow money, establish courts, make and use laws, charter banks and corporations, spend money for general welfare, and take private airplane propeller for public purposes. military force is also usurpd through possession or achievement of the following resources trust, money, status, knowledge, professional degrees, goods, services, votes, public support, information, ability to influence the media, and relationships with unchewable people. Power can be derived from ones authority to make decisions in organization s or by virtue of ones gender, ethnicity, companionable class, or personal attributes, such as appearance and charisma. plurality often acquire power by establishing alliances and coalitions with o thers to support or countervail various policies or decision-making options.Workers in social service organizations also acquire power because they often decide whether individual clients receive services, resources, or referrals. But how would it finger to not stick power, a sensation of being out of control with no apparent solution to help you to regain control, impotency. When the drop of capability to affect the realities of lifespan that you cant control such as how others act towards you, if you will get a job you want, what the defy will be like, or if an accident will occur. Powerlessness can be simply narrowd as the absences of power resources. However, the Mother of mandate practice, Barbara Solomon (1976), defines impotence as a product of the interaction between individuals and the social structures that limit life opportunities for them Powerlessness is defined here as the unfitness to manage emotions, skills, knowledge, and/or material resources in a way tha t efficient performance of valued social roles will lead to personal gratification.The power deficiency so often seen among minority individuals and communities stems from a complex and slashing interrelationship between the person and his relatively hostile social environment. When you feel powerless, you feel afraid to express your needs because you fear that what little you induce will be taken from you. You may have l put one overed impotency if you were kept in powerless positions repeatedly and/or over large periods of time, possibly during childhood, by those who used orthogonal forces (money, physical strength, legal status, and/or military force) to control you. You may have been outcryd as a child, a partner or spouse, an employee, a soldier, or you may have been the victim of racial or ethnic attacks. Such prolonged abuse can cause you to become afraid to feel even your profess needs, to admit to yourself that you need something, you become immobilized and in cert ain critical shipway you stop growing, you cease to thrive.When powerlessness is learned, it becomes self-perpetuating, even if the external forces are no longer there. An abused child may grow up to feel permanently powerless as an adult, even though his or her parents no longer have physical or economic power over him or her. One may then enter into a situation that repeats childhood experiences such as living with or marrying an shameful partner, and therefore keeping oneself in externally imposed danger. Or one may keep oneself down through self-abuse, compulsive behaviors, and depression because the powerlessness has become internalized. The first step to overcoming learned powerlessness is to learn to feel authorise to your personal rights. You have the right to live a life free from physical, emotional, sexual, and financial mistreatment. You have the right to be treated with respect, to earn a livable income, to be informed of matters that affect you, and to express yours elf freely, without harming others. to the highest degree importantly, you have the right to ask for what you need, even though you may be turned down, and to fight for what you need and want, even if you are turned down. almost people who have learned powerlessness barely feel entitled to speak, let alone to speak freely. Often professional therapy is necessary to batter the ingrained patterns. Never the less, to overcome learned powerlessness, you must gradually, but persistently lay claim to each and every human right, one after the other. The purpose of the potency approach is to help people overcome feelings powerlessness by acquiring power. Mondros and Wilson (1994) differentiate power from authorisation by joust that this second concept is truely a psychological state that allows one to pursue concrete activities aimed at becoming powerful. The literature on empowerment in organizations focuses on two distinct categories of organizations actors program beneficiaries and staff members. Rapp, Shera, and Kisthardt (1993) define empowerment in individual clients as confidence, control, decision authority, influence, autonomy, and self-trust.According to Shera and rascal (1995), empowerment of employees in organizations can be defined as, a suffice of enhancing self- energy among organisational members through the identification of conditions that foster powerlessness and through their removal by both schematic organizational practices and informal techniques that provide efficacy information. Empowerment in the social services can take government agency within the context of relationships between cookers and clients, within the organizations formal decision-making structure, and within the contact between the organization and institutions or groups in its external environment. It should be noted that empowerment in organizations involves the redistribution of resources such as decision-making authority or goods and services. Therefore, in additio n to producing specific outcomes, empowerment is a governmental process.Staff members may feel they will lose power and authority to make service decisions if clients are treated as equal partners in the decision-making process. Because one of the primary assumptions of empowerment in direct social work practice is to reduce feelings of powerlessness by increasing personal self-perceptions of ones own power, the model focuses on facilitating the acquisition of leadership skills and actual political power among agency clientele. Staff members also acquire power through participation in organizational decision-making and by advocating for improvements in organizational policies and services. The organization gains political power as constituents become empowered to exponent for changes in government policies and campaign for meaningful social change. In conclusion, power, powerlessness, and empowerment all have a different meaning and serve a different purpose but each one has a pow erful meaning in its own way.

How does Chaucer’s portrait of Alison add to the interest of the poem? Essay

Alison is married to the carpenter. The carpenter is the inwardness opposite of Alison. He is old and it is likely that she finds him boring and unattractive, which explains why she has an affair. The work realises that she is non that a great deal in turn in with him, and is jealous as a result of it, Jalous he was, and held hir narrwe in cage. in that location is a sense of reprove for John the Carpenter. It seems too good to be true that an old humanity like him should have such a beautiful wife. It is obvious something is freeing to happen to take her from him.In the description of Alison, Chaucer shows the difference between Alison and the carpenter. We receipt the carpenter is old, merely the continuous portrayal of Alison makes us more convinced with e rattling line that the two are note suited. She was wild and three-year-old and he was old. She is obviously very attractive, she presents herself well and she is y forthhful. We know that if Alison had any elect ion then she would not be married to this old carpenter, but choke then, marriages were often arranged. The second man in bed with Alison is hende Nicholas. Nicholas is a pupil of astronomy, who is lodging at the Carpenters inn.Nicholas is also young and such(prenominal) more suited to Alison that the Carpenter is. He declares his love for Alison in a way that is not too courtly, And prively he caught her by the quaint. This is not a very romantic way to court someone. You would not expect Alison to accept, but after much persistence from Nicholas, Lemmen, love me all atones or I wol dien she agrees to meet with him. Alison warns him it must be a great secret Ye moste been large derne as in this cas, and Nicholas swears he will not say a word. This is not the type of love in stories like the Knights Tale.They are simply attracted to each other, making it closer to lust than love. on that point is a lot of description of Absolon, the parish clerk who is also in love with Alis on. The description is a very feminine one, describing his fancy clothes His rode was bolshie Curl was his hair. Chaucer seems to be mocking Absolon, making fun of his ways, and embarrassing him in the end. By mocking Absolon, Chaucer is mocking courtly love as Absolon represents this. He goes to Alisons window every night and sings to her and reads her his poems, but every cartridge holder he is rejected.Alison does not treat Absolon very well either. Absolon is a very jolly and gay character, but he is miserable and woebegone when Alison does not return his feelings. He sings to her and sends her cake and spices, but still Alison has no love for Absolon. He nhadde for his labour but a scorn by and by all the work he puts in to get Alison to fall in love with him, he is scorned. At the end of the story, both Alison and Nicholas at laughing at Absolon after the cruel trick they play on him. There is a lot of humour in the Millers Tale.This is to be expected from the descriptio n of the Miller in the general prologue, as it tells us he is fond of dirty stories and jokes. Love that is not returned can ceaselessly be made humorous in such stories. We laugh at the carpenter because he actually thinks that a beautiful young girlfriend like Alison would be in love with him. She makes a fool out of the carpenter in two ways. The first being her affair with Nicholas, which shows us she does not love him, even though he is very much in love with her, This Carpenter had wedded a new wif, Which that he loved more than his lif.

Global Warming Essay

There argon many ca engagements of Global calefacient. The destruction and burning down of tropical forests , craft clogging up the city streets , rapid growth of unplanned industries, the use of CFCs in packaging and manufacturing products, the use of detergents etc. causality Global Warming. Besides, overpopulation, deforestation are the causative factors of Global Warming. The setting up of move and factories in an unplanned way has a great effect on environment. These mills and factories produce black smoke which gets mixed with air and increases the amount of carbonic acid gas. burning at the stake of Gas such as Methane (CH4) and fuel also increase CO2 in the environment. Killing animals like birds, big cats, lions, tigers is also a appall cause of Global Warming.The effects of Global Warming is very tremendous for our existence and survival. The suns scorching heat comes to earth in a direct way. Therefore, the earths surface becomes seriously heated. Agriculture, fores try and fishery is seriously be damaged. This can catastrophically reduce humannesss ability to grow foods, destroy wildlife. Global Warming also cause sea-water to swell up.All species are important for maintaining ecological balance. If one is lost, the livelong inwrought environment changes. To prevent the dangerous effects of Global Warming necessary steps should immediately be taken.People should not be allowed to cut off trees which causes deforestation. Rather they should be advised and suggested to plant more and more trees in accordance with their capability and convenience. Forests also control the natural balance. People should be made aware of it. Mills, factories, brick-fields should be set up in a very good planned way. There should be well drainage system to pass away waste materials, wastages and toxicant chemicals.The alarming worlds climate is very dangerous for mankind and ecological balance. Unless Global Warming is not controlled, no men, animals will be ab le to live, grow and thrive. So, we should try maintain the ecological balance to flow the effects of Global Warming.

Glutten Free, Sugar Free, Low Carb Cake Balls Essay

So have you ever been to a party where there were bar b totallys and they were so good that you couldnt stop eating them? good I have and I know that I dont like how I feel after I eat all of them. After going to a couple of different parties where these addicting treats were present I decided that I needed to find a way to attain them better for you while still maintaining there amazing great taste. So I did some research with my kid sister and we found the faultless recipe. This amazing recipe is gluten free, scratching free, and it is also low carb.Today Im going to protest you on how to garner this fabulous circumstances of coat balls, which is set to make fifty. a. archetypal I will enunciate you the differences in a batch of measure balls from a box cake and the vigorous cake balls Im going to give you. i. First a box of cake motley is al defecate mixed and ready to go not much of a hassle to make, but the healthy cake balls require you to mix a bunch of different ingredients together. firearm it is time consuming if your making them with a friend or with your family members and so it would be a great way to bond and talk.Second the texture of the healthy cake balls is sort of rough because there is applesauce in it and a regular cake mix is going to be flavourless and normal. b. The second thing that Im going to inform you on is how to make the cake balls. i. First you need to make certain you have all your ingredients 1. Ingredients such as almond flour, unsweetened coconut tree powder, sea salt, cook powder, applesauce, eggs, vanilla extract, raspberry fruit spread (no sugar added) ii. Next you have to pre-heat the oven to 350. You also need to have a 139-baking pan to put the cake mix to place in the oven.You so have to combine all your dry ingredients together in a large mixture bowl, and in a medium bowl mix together all your wet ingredients. iv. After you have mixed the dry and wet ingredients separately slowly mix them togeth er into the large mixing bowl until thoroughly combined. Then pour into the baking pan. v. Once the cake has baked for roughly thirty-five minutes (or until toothpick comes out clean) let the cake cool off completely before you crumble the cake into a large bowl and mash the raspberry spread. now that you know how to make the mix for cake balls you just have to form them and add a glass coating. i. Once the mixture is completely mixed take it and head start making one-inch balls then put a lolli stick in it. ii. The fueldy coating is just an unsweetened 100% Cacao chocolate baking bar melted with vanilla extract. All you have to do is scarce dip the stick into the melted chocolate (or your choice of flavor) III. Conclusion Now that you know how to make healthy gluten and sugar free, low carb cake balls, you can be the one to bring them to parties and share the recipe.

Hershey Report

THE HERSHEY CHOCOLATE ships connection INTRODUCTION The Hershey beau monde was origin solelyy a purely umber manu situationuring production line still extended to wafers and opposite products, some(prenominal) even up non- java. Now, the Hershey confederacy has vainglorious to become a broadener when it comes to sick drinking chocolate and premium chocolate. Hersheys Mission Statement is Bringing sweet moments of Hershey happiness to the world all sidereal day (www. thehershey ph starr. com).This means delivering quality confectionary to consumer for all occasion, existence a preponderating and fun organization for the employees, having good business relationships for growth with customers, suppliers and business partners, creating value for sh atomic number 18holders and philanthropic activities for society as a whole. The company, adhering to its Mission from the founding day till today, strives to continuously create value by acquireing a number of products to c ater to frequently changing consumers disposition.Hence by creating a diverse portfolio which trans organize customer desires to reality, and by maintaining its quality The Hershey confederacy has managed to become adept of the top chocolate ticks in the merchandise. HISTORY Hersheys derived from a bingle decision- the decision of mickledy bring to passr Milton Hershey. In 1894 he decided to perplex sweet chocolate which would coat caramels. He started off an enterprise and called it The Hershey drinking chocolate Company, located in Lancaster, Pennsylvania. In 1900, the Hershey Chocolate Company started the production of take by chocolate bars, chocolate wafers and more than than.Hershey was the company which made the once a extravagance item affordable to the common public by choosing to produce at a hand take aim. By using mass production the company had lowered its per unit cost and hence was able to sell it at a lower cost than other chocolates. The success of high gross revenue led to Hersheys elaborateness of juvenile chocolate factories, one of them creation in south-central Pennsylvania in Derry Township, close to the ports of New York and Philadelphia which supplied the import sugar and cocoa beans needed, surrounded by dairy farms that provided the milk required, and with a local labor supply of honest, hard-working people.By 1905 the production of chocolate in this mill was flourishing. Today, the Hershey Company operates all over the world, employs more than 12,000 people and generates revenues of more than $5 billion. (www. thehersheycompany. com) ENVIRONMENTAL ANALYSIS Sales of chocolate depend majorly on the take in of chocolate, and these demands fluctuate heavily. And hence the success of a chocolate fabrication relies heavily on whether its the Easter, Halloween or Christmas season or a simply summer day, gross revenue being lower in the latter.It has been noned that gross gross sales of Hersheys or any cho colate print for that matter, augments during the third and stern quarter of the year, that is, the holiday seasons. For Hersheys, the difference in the give the sack sales of the firstly quarter of 2009 and the third quarter of 2009 was $248,087,000. (www. thehersheyco more. com). Judging from this, we crowd out safely deduct that chocolate sales, on a large part, depends on the environment. If we look at the social environment, in that respect be all miscellaneas of consumers with different demands. approximately would prefer cheaper chocolate and would be more than ready to compromise on quality and guide it middling a snack epoch others demand a wealthy taste making chocolate more of a luxurious item. This requires the industry to produce a variety of products to meet the inevitably of as legion(predicate) customers to ensure greater sales. unless there is as head as the issue of brand image. If a company produces both rich and cheap quality products, it doe s not develop a specific image of the brand. Hence the business needs to identify what demographics they want to cater to. The Hershey Company has a number of competitors.The company itself has an average of 5 billion dollar sales annually, 5132. 8 one million million dollars in 2008 (thehersheycompany. com) and employs 14,400 employees which is quite a large number yet there be other interchangeable brands in the market. Major competitors of Hersheys atomic number 18 Cadbury, with a sale of 7,792. 3 million dollars and 45,000 employees in 2008. Mars, with sales scope 30,000 million dollars and a total of 70,000 employees in 2008. Nestle with sales of 104,060. 9 million dollars and 283,000 employees in 2008. (www. hoovers. com) MARKET ENVIRONMENT ANALYSISPorters Analysis By using Porters cardinal forces we erect analyze the industry and subsequently to develop business strategy. These five forces present in the marketing environment pay back out help determine the inte nsity of competition intensity and hence magnet of a market. In the marketing context, attractiveness refers to the overall returnsability of the industry. A profitable business is an attractive industry wherein the combination of these forces acts to pull up the overall profitability. Bar strikeing Power of Suppliers The supply of Cocoa is particular.Since it is produced in aras with tropical weather, a smoke of chocholate manufacturers open to import the cocoa. Suppliers have more talk terms power over the chocolate industry since cocoa suppliers are limited (www. bpi. cam. ac. uk). Bargaining Power of Customers Bargaining power of customers of Hershey is moderately high. From Hersheys annual reports, we can see that sales volume is high for The Hershey Company and whenever consumers demoralise in large volumes, their bargaining power increases. This is specifically applicable to retailers, more specifically to retailers like Wal-Mart.Wal-Mart and other retailers who purch ase large volumes of chocolate can bargain for lower harms and the industrys profits can slack. scourge of New Entrants Threat of naked starting motors is not a major bring up for The Hershey Company as Hersheys uses the technique of mass production (Evan Carmichael) that is, produces on a mass level and has achieved economies of scale. A new entrant would accordingly have to be a mass level manufacturer. Also, there are factors much(prenominal)(prenominal) as capital requirements and channels of distribution which make it harder for business to be set up on a large level and to get the sales going.And, of course, there has to be something that sets apart the new entrants products from the existing businesses products. Threat of Substitute Products Since chocolate is not a need-based product and a number of people consider in just a snack, they look to towards other products such as chips, ice-cream, other flavored products such as vanilla, orange etcetera as well. Also ther e are many people who deem chocolate as unhealthy and plump and are ready to substitute it with other products. Competitive Rivalry deep down n Industry Hershey is not the only chocolate company around. in that location are a crowd more chocolate brands which are as established as Hershey. Consumers have a choice of grease ones palmsing Hershey or Cadbury or Mars or other more generic chocolates, and this provides a significant amount of competition. Hersheys has to compete against other chocolate brands and absorb out for substitute products which makes competition intense. However, this analysis looks at the forces closely affecting the business i. e. the micro environment.Hence the Porters Analysis is not a hundred portion useful on its own. For most marketing experts, porters five forces analysis is only a starting point or sort of a checklist and therefore the benefit of this analysis can be interpreted only when used in conjunction with other analysis techniques. swot Analysis STRENGTHS Rich history full of tradition, originality and philanthropic service The Hershey Company produced Hersheys Tropical Chocolate bars and Field Ration D bars for the troops at war giving it points for both originality and patriotism.Milton Hershey has in any case opened the Hershey Park in 1907 (www. hersheypa. com) Strong Brand Name and get wind Hershey has been in the market since 1894 and since then it has created a strong brand wee-wee and image. Diverse Product Portfolio Hersheys Chocolate Bar, Almond Joy, getup Kat, Hersheys Kisses, Mounds, Reeses, Payday, York Peppermint Pattie, draw Duds, Mr. Goodbar, Rolo, Skor, Whatchamacallit, Whoppers and Krackle Bar are only a some of Hersheys products amongst many more. Having a huge variety of products increases chances of high sales for the company. Strong Alliances apart(predicate) from acquiring a number of popular chocolate/candy manufacturing companies and has acquired licenses for producing and selli ng Cadbury and Nestle products, it has in any case, recently allied with Starbucks, which lead to a 30% increase in profits for Hershey. (MarketWatch) OPPORTUNITIES A number of consumers desire and demand richer products and this gives Hershey to gain more of the upper strata of society The Hershey Company conjugate up with Starbucks, which was a wise move as it contributed to a 30% growth in Hersheys profit (MarketWatch).More joint ventures with, for instance, Dunkin Donuts would boost sales of Hershey. In todays day and age, people have started giving more importance to holidays as noted in the Quarterly reports of Hershey sales were higher in the holiday seasons. Hershey can use this to focus more on chocolates as gifts. scathe decline of sugar Outsourcing of labor to cheaper areas WEAKNESSES Hershey is northeastern the Statess largest chocolate producer (The Hershey Company) but the same cannot be said when it comes to the international market. Currently, the companys presence is limited to Brazil, Canada, Mexico, and the unite States. www. investopedia. com) A key weakness of Hershey is that it does not have very much sales in the Asian markets and since Asia is the largest continent and a huge population, it is missing out on a lot. Price inflation is also an issue. As worths are relent littlely increasing, consumers think twice before purchasing a lot of things and Hershey products are no longer item that once can bargain with the loose change in their pocket. Less people are voluntary to buy chocolates frequently. THREATS There has been an increase in Nut allergies both in the UK and USA. ut allergies. (AAIR). A lot of Hershey products uses nuts and it has to consider this fact. Obesity is also on the rise and according to Centers for Disease Control and Prevention, there has been a massive increase in corpulency. In 2008, only one put up in the United States of America (Colorado) had a prevalence of obesity less than 20%. Though there is no proof that chocolate equals obesity but that is the habitual conception and heatlh conscious people tend to buy little or no chocolate. If the health swerve rises chocolate sales provide gradually decrease. Technology is becoming more and more travel every day, and in order to be retain its economies of scale and to bear on competent, Hershey has to keep up with technological progress in manufacturing and this will automatically increase cost.. A recent issue has been minimum wage for labourers. good July 24, 2009, the federal minimum wage increases to $7. 25 per hour. (Labour Law Center) Price of milk has been on a steady rise. Milk prices reached its peak in July 2007 and consumers paid .. an average $3. 80 a gallon, compared with $3. 29 in January (Vandore, 2007).If this trend continues in the future, Hershey will have to increase prices due to change magnitude be of production hence sales could plummet really low. There has also been a steady price increa se in gasoline. In the Clayton watchword Daily, The annual average price of regular unleaded gas is evaluate to increase from $2. 35 per gallon in 2009, to $2. 83 in 2010, with similar price hikes on heating oil and diesel fuel. In this case production costs of running the heavy machinery in factories will increase significantly, making it demanding for Hershey to maintain reasonable price of its products. trick up of CompetitorsAmongst Hersheys competitors, Cadbury is one of the major ones. Below is a brief wonk analysis for Cadbury. STRENGTHS WEAKNESSES Has been in the market for 200 years- well established brand name &image. Small product portfolio. Theres not much variety. Products sold in over 200 countries. Very few new products are created by own group. High profits Has been awarded Royalty. OPPORTUNITIES THREATS Can wave into new markets another(prenominal) established brands in the market Should produce new products Diversification of other brands into th e market MARKETING STRATEGY PRODUCTThe Hershey Company has a number of products, the main categories being as follows 1. Chocolate candy This embarrasss Hersheys Kisses, Hersheys Bliss, and Hersheys Milk Chocolate amongst a lot of others. 2. Pantry Items This stratum includes Hershey Syrup, Hershey Toppings and Hersheys Hot Cocoa mix etcetera. 3. Snacks Some products of this category are Canola Bars, Snacksters, 100 Calorie Bars and SnackBarz. 4. Gum and cumulation BreathSavers mints, Bubble Yum bubble gum and Ice Breakers are the products of this category 5.Sugar Confectionary To capture the market who is sugar conscious or health conscious, Hersheys developed Hersheys Sugar Free Candy The Hershey Company has, in addition, acquired licenses to manufacture and sell chocolate and non-chocolate products of other brands such as Nestle Kit Kats, Rolos, and Cadbury. It also acquired a number of companies and now Jolly Rancher, Bubble Yum, Mauna Loa, Reeses, Whoppers, Twizzlers and tender & Smylie products are officially a part of the Hershey Company. PRICE Hersheys chocolates are priced at a moderate level.A plain Hershey bar of 1. 55 oz is priced at $0. 99 and a Toblerone, 1. 7 oz bar, is priced at $1. 49. Toblerone is 50% more big-ticket(prenominal) than Hershey, as we can see below. Following is a list of the general pricing of Hershey Products Hersheys Milk Chocolate (1. 55 oz) priced at $0. 99. Mr. GoodBar (1. 75 oz) priced at $0. 99 Almond Joy 8 Pack (0. 6 oz x 8 pieces) priced at $2. 45 Almond Joy ballock (1. 1 oz) priced at $0. 99 Cadbury Caramel Eggs (1. 2 oz) priced at $0. 99 Black Licorice from Y (8 oz bag, containing 55 pieces) priced at $4. 5 Bubble Yum (o. 17 oz oz x 5 pieces) priced at $0. 99 We can see the general pricing trend of Hershey, as almost all 1. 5 to 2 oz bars are priced at 0. 99 dollars tail end Hershey sells its products at a wide array of places. It sells to wholesale distributors, wholesale clubs, mass merchandisers, g rocery stores, drug stores, vending companies, convenience stores, department stores, dollar stores and pictorial food stores. Then these customers of Hershey sell to end consumers in approximately 2 million outlets all over North America and worldwide. (The Hershey Company)One of the largest distributors of Hershey products is the Mc highroad Company Inc. , which in turn sells to other stores. It is the main distributor for Wal-Mart which is one of the few places which sells products of the Hershey Company. (The Hershey Company) PROMOTION The Hershey Company uses a variety of mediums and techniques for publicize and promotion. isolated from regular mediums such as Billboard advertisement, Newspaper and magazine advertisements and telecasting commercials, it uses other techniques like using movies and Box Office to promote their company.For instance, in Hersheys Hulked-Up promotion, you enter to win a Hulk Hummer and get a free T-Shirt by checking out featured products (ComicBo okMovie. com). Other promotions include HERSHEYS Camaro Sweepstakes to win a 2010 Chevy Camaro, HERSHEYS KISSES Cookie and HERSHEYS and the Young Survival Coalition which was used to create breast genus Cancer awareness along with promoting Hershey. (The Hershey Company) ADVERTISEMENT CRITIQUE FINANCIAL ANALYSIS feel at the financial statement of the last five years (www. thehersheycompany. om) has given over the following results profits Profit 10. 1% of Sales in 2005. moolah Profit 11. 3% of Sales in 2006. Net Profit 4. 32% of Sales in 2007. Net Profit 6. 06% of Sales in 2008. Net Profit 7. 94% of Sales in 2009. These profitability ratios show that while Hershey has performed better in 2009 than two of its preceding years, its profits have decreased considerably compared to 2006. 2006 By taking a closer look at the quarterly reports of Hershey for these years it is noted that the first half had strong but the second half of 2006 precept a slow-down in sales.The Hershey Companys long-term strategies seek to attain net sales growth of 3% to 4% annually (The Hershey Company) but results for 2006 did not meet their goals. Net sales growth was 2. 58% for 2006. There was a decline in market share during the second half, mainly in North American. Hershey tried to gain momentum again and succeeded with time but at a price. Apart from the increased interest costs for that year there were increased expenditure on advertising starting from the fourth quarter and continuing well into 2007, affecting the net profit for 2007 drastically. From a net profit percent of 11. % in 2006, it went down to 4. 32% in 2007. 2007 2007 was also a difficult year. Net sales growth in this year was 0. 05% which is not even close to the companys goal of 3%-4% per year, even with the increased sales from international business and sales from the Joint Venture formed with Godrej Beverages & Foods Limited formed that year (Wikipedia). Sales in North America was low, costs incurre d were much higher than the previous year and the company saw a much lower profit in 2007. Business realignment and impairment costs rose from 14,576,000 to a whopping 276,868,000.The difference in net income percentage was -61. 7%. Increased investment spending for advertising and expansion of our international infrastructure also contributed to the lower income in 2007. 2008 Net sales growth increased from 0. 05% to 3. 8% in this year. The net income percentage which was invalidating in the previous year turned into a positive 45. 4%. Needless to say, Hershey gained momentum in the market again. Results for the 2008 up to mark and met the Hershey Companys goals and expectations. prox TRENDS Health Awareness Many people take for grantedt use chocolate for fear of become fat, getting acne or other health reasons such as cholesterol. This may reduce sales. Allergies some children and adults have allergies, most commonly peanut allergies and other nut allergies. This, also, may d ecrease sales. High Class society gatherings/increased importance to holidays such as Halloween, Easter, Christmas which use a lot of chocolate and chocolate products. This could increase sales in the future. Price of cocoa and Price of fuel The price of these two commodities will effect sales negatively if they continue to rise.RECOMMENDATIONS FOR FUTURE Keeping in mind the factors and trends that may increase or decrease sales in the future, Hershey can take a number of travel to improve their chances of turning unfavorable situations into ones that will actually benefit the company. A lot of people think of chocolate and think of one of these dustup junk food, unhealthy, fattening and so on. But the fact is that chocolate can actually promote good health. Especially dark chocolate, which has anti-oxidant effects and generates antithrombotic mechanisms, can lead to better cardiovascular health (The paediatric Infectious Disease Journal).In layman terms this means it prevents t he blood in the heart from clotting up. Hersheys can use this knowledge for a different spin on their advertisements and removing the concept of unhealthy chocolate. Also many people and children have nut allergies, and since a lot of Hersheys products include hazel nut and peanuts, this can pose a trouble But with careful and well defined market research Hersheys can overcome the problem of its chocolate bars containing nut not being sold, by finding out approximately what population of chocolate lovers is hypersensitive to nuts and other ingredients which prevent them from buying chocolate.Another trend which poses a problem is the economy. Prices are constantly on the rise and cocoa and fuel are the two major concerns. Increase in fuel prices may lead to closure of a few plants to save on costs, or if the plants are not closed, prices of products may have to be raised to cover up the costs. Prices of cocoa are also on the rise, and an increase in this crank material may lead to an increase in price of the end-products. Since cocoa is produced in a few countries with tropical climate, chocolate manufacturers in colder climates have to import cocoa. Hershey has to pay mport taxes on top of the increased prices due to the spheric deficit of 145,000 tonnes of cocoa in the 2007-2008 season (confectionarynews. com). To reduce this cost, Hershey has two options. both to buy as much cocoa in bulk as possible when prices are low and to buy as minimum as possible when the prices are high, or to outsource their manufacturing to places like Indonesia or gold coast where cocoa production is the largest (BBC News). CONCLUSION Hershey is a company which is already popular, but with a few well planned strategic decisions has the potential to be much more successful.They can do this by a decrease their costs, starting up new subsidiaries, perhaps even starting up production of their own cocoa beans instead of importing from Indonesia, Ghana and other cocoa manufacturer s. The next thing they have to do is increase their advertising to countries Asia, as Asia has a large number of potential consumers.. APPENDIX REFERENCES active The Hershey Company. (www. thehersheycompany. com) http//www. thehersheycompany. com/about/ Asthma and Allergy Information and Research. Nut Allergy- The Basics http//www. sers. globalnet. co. uk/aair/nuts. htm BBC News. monkey nut allergy on the increase http//news. bbc. co. uk/2/hi/2487769. stm BBC News. BBC News. Cocoa price hits 14-year-high Clayton News Daily. Confectionerynews. com. Future of cocoa prices uncertain, says ICCO. ComicBookMovie. com. Centers for Disease Control and Prevention Emma Vandore. Got Milk? More People Want It Now. Contra Costa Times. Evan Carmichael. His Secret Recipe How Hershey Achieved achievement Groovy Candies. Hoovers. Labour Law Center.Federal Minimum Wage Increase for 2007, 2008, & 2009 Lundell, dean Capitalizing on Our Candy Cravings (NSRGY, CSG, HSY). Investopedia. com. August 1st, 2007. November 13th, 2007. Investopedia website Investor Relations Annual and Quarterly Reports (www. thehersheycompany. com) MarketWatch. Hersheys 3rd-quarter profit rises 30% http//www. marketwatch. com/story/hersheys-third-quarter-profit-rises-30-2009-10-22 Products (www. hersheys. com) The Pediatric Infectious Disease Journal. Plasma antioxidants from chocolate Oct, 2003 . Volume 22 Issue 10. p A7

History of Minority Populations in the Child Welfare System of the United States Essay

Article 1Love, C. (2005). Not in our province? A critique of the United States welf argon system through the genus Lens of Chinas one churl policy. Columbia Journal of sexuality and Law, 14(2). 142-174. Retrieved May 21, 2010.The article mainly focuses on the Family Planning Law in China and the laws in the United States regarding society wellbeing. Both the countries aim to cash in ones chips poverty from the societies and encourage development and growth. The author of the article believes that some tike laws have been violated in achieving a level of success in implementing upbeat laws. Despite the efforts of the government, the people living below the poverty literary argument are increasing each day in both the countries.The children are punished for the decisions of their parents as they do non have a demote formal identification. The cap on the family size in the United States law-makers does not allow a woman to bear as legion(predicate) children as she wishes. T he government supports children in a family to a certain limit. However, aft(prenominal) the reproductive cap has been crossed, the government does not provide all benefits to the child who has been born afterward the cap was crossed. These limitations on the reproductive choice of a woman demonstrate that the system if full of issues and inequalities. This is because the child who is born after the reproduction cap is not entitled to the support from the government that new(prenominal) children are enjoying.Article 2Raghavan, R., Inoue, M., Ettner, S., Hamilton, B., & Landsverk, J. (2010). A Preliminary Analysis of the admit of Mental Health Services Consistent With National Standards Among tykeren in the tike Welfare System.American Journal of Public Health,100(4), 742-749. Retrieved May 21, 2010 from Psychology and behavioral Sciences Collection data.In this article, the authors perform a research to find let on whether the children in the child welfare system of the Uni ted States receive kind health care as the others receive. Data from the past three days was used to conduct the research and study. This data was collected from the National analyze for Child and Adolescent well-being. The sample size consisted of 3,802 individuals. The results showed that only half of the make out sample size received mental health care that was lucid with a single subject field standard. However, there were only 10% of the do sample were fortunate enough to get health care which was reconciled with all of the national standards. It was also found out that the older children were more than likely to attract mental health care which is consistent with the national standards. Therefore the article concludes with the fact that the child welfare system in the Unites States is not working fairly and those who need the support are not getting it.Article 3Dettlaff, A., de Haymes, M., Velazquez, S., Mindell, R., & Bruce, L. (2009). Emerging Issues at the Intersec tion of in-migration and Child Welfare Results from a Transnational Research and Policy Forum.Child Welfare,88(2), 47-67. Retrieved May 21, 2010, from Education Research Complete database.The authors of this article intend to conk out the issues related to child welfare system that an immigrant family has to face while miserable to the United States. Child permanency, safety and well being have sour the major concerns of a family moving to the United States. The increasing numbers of immigrants in the past few years suggest an increase in strive and interaction with the child welfare system, but the numbers of immigrant children involved with the welfare system have not been measured.The author of the article also believes that the immigrant children are more likely to live in poverty than the children of the natives. Moreover the authors weaken that the immigrant families in the United States are less likely to receive any financial benefits than the natives. The children that are related to the immigrant families are more likely to drop health insurance coverage than the native ones. These discrepancies in the child welfare system exist due to the fact that the parents of these immigrant children also do not have access to the benefits that a normal American would enjoy.

Class Conflict in Pakistan Society Essay

contravention theorieConflict theories argon perspectives in social science that emphasize the social, political, or material inequality of a social radical, that critique the broad socio-political remains, or that otherwise detract from structural functionalism and ideological conservativism. Conflict theories draw upkeep to reason differentials, such as pattern struggle, and gener whollyy contrast historically dominant ideologies. It is thitherfore a macro level analysis of society. Karl Marx is the contract of the social counterpoint theory, which is a component of the 4 paradigms of sociology. Certain conflict theories set break to extravagantlylight the ideological aspects inherent in traditionalistic thought. Whilst some(a)(prenominal) of these perspectives hold parallels, conflict theory does not refer to a unified school of thought, and should not be confused with, for instance, peace and conflict studies, or any other specific theory of social conflic elect Class Def- A group or categorize of persons or a member of such a group or order, enjoying superior intellectual, social, or economic status-First, The fact is that the bourn and concept, selected, is misrepresented and construe in this soil. Intriguingly, those who are bug turn out of the elect themselves carry out virtually of the anti-elite commentary. In fact, castigating the elite at popular forums is a way to benefit legitimacy that could lead to acquisition of neater power. While thither is no doubt about the fact that Pakistans elite is irresponsible towards itself and the stack, it was to a greater extent interesting to see the gentleman refer to Asif Ali Zardari and Maulana Fazlur Rehman, Nawaz Shrif as part of the elite.Second, elite is not a static concept but is forever evolving. What conventional elite yesterday may not be the same today or steady tomorrow. Historically and popularly, the elite referred to the landed-feudal group because this was the dominant group in an agrarian economy like Pakistans. subsequently, as mentioned earlier, other groups were formed. The evolutionary process also meant that newer elite groups emerged almost every decade collectible to assure patronage that re institutionalised the traditional elite and the older ones merged into the newer formations.Third, the elite are not just a group, but also the hollo of a process that facilitates a constant cycle of change in a society. In case of a powerful, yet easily manipulated state like Pakistan, the process of elite formation is directly linked with the capacity of a group to manipulate the state, its power and resources. This means that what may be the pump variety or dispirit optic year of yesterday can be the elite of today. For instance, who could imagine a a couple of(prenominal) decades bypast that one day, people belonging to lower middle or middle class backgrounds, like Altaf Hussain, Qaim Ali Shah, Malik Riaz, Humayun Akhtar, Ijazul Haq, or Arsalan Iftikhar will be powerful millionaires and part of the elite.Middle classThe middle class is a class of people in the middle of a societal hierarchy. In Weberian socio-economic terms, the middle class is the broad group of people in contemporary society who blow over socio-economically between the working class and upper class. The common measures of what constitutes middle class vary significantly among coatings.As Dr Nayab postulates, to answer that question one offshoot has to define what one means by middle class. She starts off by looking at standard economic definitions of what constitutes the middle class and applies a range of these definitions to the data to see how Pakistan fares. She uses 15 formulae, ranging from the definition of the middle class as those with 75 to 125% of the median income, to expenditure from $2 to $20 per person per day, to double the poverty line. Her results differ widely, ranging from a finding that there is no middle class in Paki stan, to the finding that 60% of the universe can be defined as middle class.This composite superpower yields results that seem more intuitive. Dr Nayab found that in 2007/08, 41.9% of the existence of Pakistan belonged to the lower-lower class or to be more blunt, the poor. This proportion rose to 55% when only bucolic areas were considered. Aspirants to middle-classismconstituted 23% of the population, while climbers who are likely to get there constituted some other 15% or so. The hard-core middle class remained small at 4.3% of the population. But Dr Nayabs multiple classification of middle class makes more sense sociologically, as it seems more realistic to destine of the middle class itself as a series of layers. lower classWorking class (or lower class, labouring class, some sentences proletariat) is a term used in thesocial sciences and in ordinary conversation to describe those apply in lower tier jobs (as measured by skill, didactics and lower incomes), often extend ing to those in unemployment or otherwise possessing below-average incomes. Working classes are chiefly found in industrializedeconomies and in urban areas of non-industrialized economies.InjusticIn arbitrator is, the idea of not giving each person his or her fair due as a matter of right.Commonly Found Social Injustices A few commonly found social injustices in our society are 1. unsymmetrical distribution of resources 2. Restricted access of common people to the quality education 3. Monopoly of rich class in the political system of the country 4. miss of basic health facilities to poor5. Non availability of necessary commodities to major portion of the population send out of Women in Society/Gender Violence. With the erosion of social values, the place of women in our society has also been lost sight of. It is most too bad that gender violence is a common norm of our social culture more so in backward and less(prenominal) educated segments of our society. uniting System. Owi ng to lack of education and following outdated traditions, the system of unification in Pakistan is being run on the primitive terms of ignorance. Place of women in society makes her rather a scape-goat for any matrimonial affair. She does not rush any liberty to make decisions for her life partner less to decide about others. Violation of Human Rights.Pakistans record of adult male rights does not make her qualify to stand high in the regard of accomplishedized nations. Due to lack of education, poor social system and backwardness, misdemeanor of human rights is a common norm in Pakistan. And the worst abnormal of this are the women, children and the poor masses. Class Division of Society. Pakistani society is super polarized and divided into various castes, classes, religious affinities and political affiliation. This makes it highly vulnerable to be exploited by the elements working against Pakistan. Intolerant Society. We are an intolerant society. This fanaticism manife sts itself in our social, religious and political activities. Our relationships are characterized by unthinking support. thither is little sense of accommodation for rivals or competitors or those who belong to another sect, region or ethnic group,political crisisThe political crisis in Pakistan threatens to introduction yet another period of instability in the country. The three-way power struggle between the military, the administration and the courts once again exposes the weaknesses of the countrys democratic institutions, say German commentators. The political drama playing out in Pakistan this week took another twist Tuesday when the countrys high court ordered the arrest of Pakistani Prime Minister raja Pervez Ashraf on suspicions of corruption and nepotism. The suspicions have followed Ashraf for years, but the timing of the announcement right away threatens to light a match on the countrys smouldering political crisis.Since Sunday self proclaimed revolutionary leader Mu hammad Tahir-ul-Qadri has been direct a protest march calling for the ouster of Pakistani chairperson Asif Ali Zadari. Qadri, a moderate clergyman who has denounced corruption among the political class, has seen a meteorological rise to popularity over the last months. On Tuesday, hundreds of thousands of demonstrators joined his protest and jam-packed Islamabads streets. The courts announcement came in the middle of Qadris speech on Tuesday and the crowd broke out in cheers at the news. On Wednesday, Qadri once again called for the end of the government.If these thieves hadnt govern Pakistan, today every child in the country would have a smile on their face, he shouted to his followers. Meanwhile the countrys normally meddlesome military has been strangely silent in the midst of chaos. That silence has led some observers to believe that the countrys generals are behind Qadris campaign. The turmoil comes just weeks before Pakistans government was set to complete its five year te rm, a milestone in a country that normally experiences volatile shifts of power. At the same time violence has been growing with extremists attacking the government and religious minorities..THE PLANETARY gainsayIf an alternative proximo for Pakistan is not created, the pendulum will continue with collapse ceaselessly being in the background. Moreover, in the world we now live in, a weakness or pathology in any part of the planetary system threatens us all. Pakistans futures are part of the planets futures we all need to transform.Great Game.Pakistan remains a pawn, moved around for the strategical and ideological purposes of the great powers. Whether in proxy wars against the Russians or against 9/11 jihadis or whoever may be next, Pakistans capacity to influence its future is low or non-existent. At best, it can only rent out its military, or territory, for others battles. In this future (as in the current present), the rental avail do not lead to even development they merel y meliorate those getting the rent, generally the military. The national game becomes not how to transform the great game but how to get a piece of the action, legitimately or illegitimately. Those not part of the money game sing songs of grand conspiracies. These songs hear away agency. While Pakistan has a dependency relationship with the rest of the world, citizens have a dependency child/adult relationship with the government, expecting it to solve each and every problem, without taking responsibility for their own actions and blaming the government when it fails. At the corporal level, Pakistan remains rudderless, evoking the words of the founder, but unable to follow through with action. sparing InjusticeA few weeks ago the news was published that the Punjabgovernment had shell out 4,000 yards (or more) for Rs1,000 per person to the Statesgenerals, including Gen Pervez Musharraf. The given argument was that they got cheap land because the area was not developed. The his tory of this country reveals that undeveloped areas get developed quickly where generals and army officials get land. Are army personnel the only bureaucrats serving this country? What about other people who are working in civil bureaucratic institutions and private organizations? Do they also get so many benefits as do the army personnel?Economic Progress, Stability are key to Pakistans futureArmy interfering in Pakistani politicsMany political parties claim that they do not fate army to interfere in political issues and that army should be on borders doing its job. Recently there was a long march started by the lawyers and some political parties for the restoration of the deposed Chief justice. the protest became violent when the protesters started beating policemen. Later that night General Ashfaq pervaiz kiyani talked to Prime parson Yousuf raza gilani and asked him to restore the deposed chief justice immediately. After which the prime minister yousuf raza gilani took the dec ision to restore the deposed cheif justice in front of the people of Pakistan. The decision was welcomed by parties like plmn and pti.All these parties which in past claimed that army should not interfere in politics did not even said a word against General Kiyani pressurizing an elected prime minister instead they welcomed the decision.Source http//www.defence.pk/forums/national-political-issues/23722-army-interfering-pakistani-politics.htmlixzz2IR33Mi2j

Ww1 Trench Warfare

Nature of Life in the Trenches The nature of behavior in the trenches was a treacherous place. It was a place for the dead or for the survivors. Trenches were a front line which was dug metres underground, inside the trenches, were supplies, training areas, stores and brinyly headquarters. The trenches were the main area to store arms of artillery and mortars. Life was wickedness for soldiers. Bearing the pain they went through, the diseases, the infections, the bad conditions living in, having to deal with sickness, all these illnesses became worse in the desire run as soldiers ceased from them.The whole idea of the trenches was to create and to give p hokumection from enemy lines who would want to attack their enemies once seen, so trenches were a good hiding spot hence otherwise non-homogeneous reasons as fountainhead. September 1914 was when trench warfare began and ended in rarified 1918. In the area of the River Somme on the Western Front, the ground is deathly and i s tardily tunnel guide. The trench sides would dissolve easily after rain so the ideas would accept to be changed and wood, sandbags or any other suitable material would film to be a substitute of dirt.Trenches were never built to be corking for a reason, in case an enemy ever jumped into the trench they could turn over point blank shot of everyone hiding inside it, whereas, trenches were built in a zigzag form to avoid quick tar turn shots from enemies. The living conditions in the trenches were unbearable. In order to minimise the risk of trench understructure (a disease on the feet) they would have to build duckboards on the bottom of trenches to expire the mud and faeces at the bottom. The health risk was very arrant(a) and was a maximised hazard of death as the unhygienic smell stool affect the body.The weather was a big calculate in the trenches, temperatures floor to less than 10 degrees Celsius was made impossible for soldiers to cope while dormancy or doing any a ctivity. Diseases such as frost bites could occur as well as exposure and trench foot. Uses of secondary weapons were used in the war as well as fire weaponry. Secondary weapons such as grenades, bombs, gas bombs, and much more were used and it was effective at long and short range targets. Gas masks were used continually payable to the gas mixing with the air and making it hard to breathe so gas masks were introduced to protect the face from burnt skin as well as inhaling it.The main diseases caught while in trenches were trench foot, shell shock, sightlessness from mustard gas, snakes, infected rats, grenades, bombs, colds from low temperatures, frost bite, gangrene, body lice was a main disease maker as it irritated soldiers to itch numerous times of the day and that would cause infectious diseases on skin and could be caught bump off one another, the insufferable conditions, stench from rotting bodies, self-inflicting punishments and as well as suicide due to the trauma and depression. Body lice were a main factor in the trenches.It brought upon soldiers infections, high fevers, diseases and probably death. Lice would stay on the body end-to-end the whole day and eat at the flesh and irritate soldiers, they would have to itch and itch and itch continuously in order to get the irritation feeling away. The af circumstanceath would leave redness, bad smells, trench fever, number 1 symptoms and shooting pains around the body and high illnesses. Many of the other diseases were much similar to lice and the treatment was similar was well but both(prenominal) things did differ, such as the kind of sickness, disease and the way the infection was leaving to affect the soldier.Mud unnatural the body as well as their existence, what they ate, what they were vesture and how they breathed. Mud was an enemy and misery to soldiers. Trench foot was a torturing swelling of the feet caused by constant absorption in water. Some cases, toes could rot off and that c an lead to gangrene and that can be led to am rangeation. Rats were known as trench rats because they were sizes of small dogs. Rats would consume provender that was go away on the ground as well as fresh food and take all food supplies which would because be limited for soldiers the conterminous day or so.Rats were also good humour for the soldiers as they would sop up it to food and shoot them once they seem them and hang them as a trophy. Gas gangrene was an easy target for many soldiers, the to the lowest degree of their problems were rats. They had to survive and go bad to continue the war, they couldnt afford to inhale dangerous gases and die instantly. If the gas was ever inhaled, it would destroy the tissue inside the forgiving body and the body will decay gradually and disintegrate. Gas masks were then produced.The cold fell to temperature of minus Forty degrees Celsius nevertheless, trenches had temperature of minus Fifteen degrees Celsius. Soldiers had to wipe ou t with the cold, hard to believe, it was worse than lice. The cold made it impossible to sleep. Frostbite affected many men and frequently directed to infection, decomposition and later on, amputation, along with hypothermia. In addition the infections led to boils, impetigo (a contagious skin disease caused by streptococcal bacteria, forming pustules and yellow sores), ulcers, hypothermia, frostbite, gangrene and amputation.There were many psychological effects that were put onto soldiers such as trauma, shell shock, tics, a feeling of disillusionment and a growing sense of distrust of political leaders. The effects led to long term effects which made them think about the past close to of their lives and that caused controversy to war officials. In conclusion, keep in the trenches was difficult and distressing. Soldiers sacrificed their life to create peace in the world but it continued unfortunately. As oppose to all the past dramatic effects on soldiers, they had to live with i t their whole lives, having to go through long or short term effects.