Monday, December 23, 2019

How Does Social Change Affect Individuals And Society

Activism is taking actions or using policies to create social change and to raise awareness on issues affecting individuals and society. (Launius and Hassel, Threshold Concepts, 157). Gender socialization; reproductive justice, abortion and birth; and family life are three issues that affect people through privilege and oppression. These issues have negative impacts on transgender people’s access to public space, women of color reproductive self-determination and mothers. People have tried to address these issues by lobbying for changes in laws and protesting against repulsive polices. Gender socialization teaches people throughout everyday life that there are only two genders associated with the binary system (Launius and Hassel, Threshold Concepts, 28). Societal institutions shape an individual into his or her gender identity based on one’s appearance and behaviors. Hence, a person who has masculine traits would be called a male, while a female would consider having feminine traits (Launius and Hassel, Threshold Concepts, 31). Base on this theory, a person who does not consider themselves to be in â€Å"F† box and â€Å"M† box is not accepted in society. This issue affects every group in society when they have to conform to these narrow ideas about what gender is. Thus, it strict their freedom of being their own self. These narrow ideas affect especially transgender people who are against these binary options (Launius and Hassel, Threshold Concepts, 30). According to JaimeeShow MoreRelatedSocial Psychology : An Individual1117 Words   |  5 Pagesmeaning of social psychology will be introduced. The differences and similarities social psychology shares with certain fields of psychology will be clarified throughout this essay. Specific subjects such as attitudes, group behaviors, and other related sources will be cited throughout this essay. 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The difference between how the dictionary defines deviance and how sociologist define deviance is what may be deviant in one place, at one particular time, may not be deviant in another place and time. Basically with times changing something may or may not be tolerated as acceptable behavior. 2. What is situational devianceRead MoreSociology : Sociology And Sociological Thinking978 Words   |  4 PagesSociology and sociological thinking are a vital part of society, and through examining both society and individuals, sociology is able to make changes to areas such as policies, and attitudes that may have usually negatively affected them, and instead gained a positive result through the careful research, and applied knowledge. Sociology is the study of groups and individuals and the cause and effects of each, to each other, and overall society. ‘Sociology is a technical and difficult subject and

Sunday, December 15, 2019

The Effect of Custodial Sentences Free Essays

string(78) " causes of violent offending, nor does every abused child become an offender\." What is the effect of custodial sentences on the mental health of young offenders’ in England aged between 12-17 years? Introduction (200 Words)There is widespread concern that the prison environment, with its rules and regimes, may have a detrimental impact on the mental health of young offenders, and those with mental illnesses in particular (Birmingham, 2003). The world health organization defined mental health as a state of well-being in which every individual realizes his or her own potential, can cope with the normal stresses of life, can work productively and fruitfully, and is able to make a contribution to her or his community WHO (2014). That is, good mental health is one being generally able to think, feel and react in the ways that you need and want to live your life. We will write a custom essay sample on The Effect of Custodial Sentences or any similar topic only for you Order Now But if you go through a period of poor mental health you might find the ways you’re frequently thinking, feeling or reacting become difficult, or even impossible, to cope with. This can feel just as bad as a physical illness, or even worse. This research proposal necessitate the rationale for looking into the effects of custodial sentences in the age bracket. Highlighting the aim and objectives for a comprehensive research with methodological justification and the need to scrutinize ethical bias issues in surface. Furthermore, timetable is been developed to facilitate for better analysis and conduct of the research. Also, self-reflection in conclusion is adopted as a way of assessing ways of working and how the research proposal was conducted. Research texts (Gray 2009; Robson 2011; Saunders ; Lewis, 2012) consistently argue – a clear research question supported by a convincing rationale justified by academic literature is essential for a good research project. Background and Rationale for the study (800 words)In spite of the fact that there is a growing body of writing on the mental health needs of young people in the justice system, there remain many unanswered questions.In the year ending March 2016, there were 27,900 young people sentenced in England. This number has fallen by 10% compared with the previous year, and by 71% since the year ending March 2006. However, Community sentences including referral orders and Youth Rehabilitation Orders were most commonly imposed in 68% of sentences Youth Justice Board (2017). Children and young people in custody are three times as likely as their peers to have unmet mental health need, with many having experienced multiple traumas during their young lives such as neglect, abuse and maltreatment. Children in custody are facing a significant shortfall in mental health provision, with some given no access to psychology services and having to wait more than half a year for treatment. Young offenders aged between 12 and 17, many of whom suffer with mental health problems, are being left with urgent needs unmet due to reduced services in secure training centres (STCs) according to recent HMP inspections Youth Justice Board (2017). The 2016 Ministry of Justice review on children who are in the justice system reported that significant numbers of black, Muslim and white working class boys in custody have mental and other health problems. These groups are particularly over-represented in custody, where over 40% are from black, Asian and minority ethnic (BAME) backgrounds, a large proportion have previously been in care 38% in Young Offender Institutions, 52% in Secure Training Centers, and more than a third have a diagnosed mental health disorder Ministry of Justice (2016). All children who come into contact with youth justice services are vulnerable by virtue of their young age and developmental immaturity according to the prison reform trust The Prison Reform Trust (2010).Many, however, are doubly vulnerable, that is, they are disadvantaged socially, educationally, and also because they experience a range of impairments and emotional difficulties. It is well established that children who offend have more complex health and support needs than other children of their age (Mental Health Foundation 2002).The health and wellbeing needs of these children tend to be particularly severe by the time they are at risk of receiving a community sentence, and even more so when they receive a custodial sentence. If these children are not helped at an early age, they can be sentenced to a lifetime of declining health and worsening offending behavior, with significant long term costs to the taxpayer, and to the victims of these crimes. Brief contacts with the youth justice system are only one element of state intervention in the lives of these children and their families; the role of schools, social care and health services are all critical determinants of improving outcomes Local Government Association (2017). There has been evidence that suggest young that people within the youth justice system have high level of needs in a number of different areas, including health, education, and social and emotional well-being (Chitsabesan et al., 2006; Lader et al., 2000). In particular, studies consistently suggest that young offenders have high levels of mental health needs (Teplin et al., 2002) and neurodevelopmental disorders (Hughes et al., 2012). Even though evidence of high prevalence is found, many of these needs are unmet due to lack of appropriate screening and identification and poor continuity of care (Harrington and Bailey, 2005). This is particularly apparent amongst young people in custody. The British Medical Association sets out with clarity and integrity the human rights principles that provide the foundation for good work with vulnerable children in trouble with the law. The British Medical Association report makes it clear, that young offender institution and other places of youth detention are not full of happy, healthy children and young (BMA 2014,p10)Young offenders’ experience of abuse has been found to be significant factors in their lives Beyond Youth Custody (2014). The majority of young violent offenders sentenced to custody had experienced both abuse and loss, suggesting that the existence of a double childhood trauma may be a potent factor in the lives of violent young offenders. However, it must be stressed that child abuse and loss are not the only potential causes of violent offending, nor does every abused child become an offender. You read "The Effect of Custodial Sentences" in category "Papers" Yet an unresolved trauma is likely to manifest itself in some way at a later date. Many children become depressed, disturbed, violent or all three, with girls tending to internalise their responses and boys tending to externalise theirs. Such experiences are sufficiently prevalent to warrant the introduction of systematic assessment for violent young offenders. Attempting to address young offenders’ behavior without understanding their underlying difficulties can result in unsuccessful and sometimes detrimental interventions. Failure to take account of experiences of trauma and its impact upon child development and emotional well-being will limit the potential benefits of resettlement or rehabilitation work. According to the Centre for Crime and Justice Studies (2010) Justice Policy Review, the coalition government published a green paper on punishment, rehabilitation and sentencing which promised a ‘rehabilitation revolution ‘in relation to its plans for dealing with offending by young people, ‘We must do better so that we can stop the young offenders of today becoming the prolific adult offenders of tomorrow’.an emphasis on prevention, on restorative justice, and on informal intervention points to successive governments concerns about the juvenile prison population. They proposed alternative to youth custody, part of their proposal was that Young Offenders Academy will replace custodial environment, instead the focus will be on community and localism, harnessing integrated education, mental health and family services in order to focus on the education and development of the children. Against a backdrop of high levels of custodial vulnerabilities ; mental illness experienced by young offenders (Bateman and Hazel, 2014; Association for Young People’s Health, 2013; National Audit Office, 2015) it can be argued that this topic is worthy of a research. Most noteworthy is the need to understand what is working and not working in terms of understanding custodial related vulnerabilities ; mental illness among young people through reviewing literature so as to increase knowledge base in these areas of practice. Aim To explore the effect of custodial sentences on young offenders’ age between 12-17 years on their mental health in England? Objectives The objectives of the proposal are: To explore the prevalence of mental health which affect the children in custody age 12-17 in UK.To examine the overall mental health and psychosocial needs of young offender’s custody and to identify how needs vary according to gender, ethnicity and placement. To assess the impact of government policy in supporting young offenders in and out of prison. Methodology ; Justification (800 Words) The research will engage primary and secondary method to evaluate the effects of custodial sentences on young offenders between the age group of 12-17 years on how being in custody affects their mental state. The most important factor in conducting secondary (Qualitative) research is that enough information could be gather which might help in deciding whether or not there is need to conduct primary research. Qualitative research is associated with the social constructivist paradigm which emphasises the socially constructed nature of reality which Seeks to uncover deeper meanings to human behaviour and emotions and the design of the research determines the sample, how data is collected and how it is analyse (Ritchie and Lewis, 2004). Whereas Primary (Quantitative) research Involves collecting and converting data into numerical form for statistical analysis and statistical analysis which enables researchers to determine to what extent there is a relationship between two or more variables, to determine the sample chosen, how data is collected and how the data is analysed (De Vaus, 2004). Information on the prevalence of mental health which affect the children in custody age 12-17 in UK, Overall mental health and psychosocial needs of young offenders both in custody and in the community and to identify how needs vary according to gender, ethnicity and placement (custody versus community) and the impact of government policy and initiative in supporting these young offenders in and out of prison. It will look at studies and evidences and also look at alternative therapeutic on youths with severe emotional disorders due to custodial sentence. Government policies will also be look at. The purpose is to test the hypothesis. Sufficient steps to critically evaluate the validity and reliability of the secondary data will be stress. In undertaking a qualitative research, various points of approach to sampling in qualitative interview-based research shall be access and critically analyze. The approaches which shall be engage are, firstly the defining of a sample universe by way of specifying inclusion and exclusion criteria for potential participation, secondly the deciding upon a sample size, through the conjoint consideration of epistemological and practical concerns, thirdly selecting a sampling strategy, such as random sampling, convenience sampling, stratified sampling, cell sampling, quota sampling or a single-case selection strategy for the avoidance of bias, and ethical concerns pertaining to informed consent. The extent to which these various concerns are met and made explicit in a qualitative study has implications for its coherence, transparency, impact and trustworthiness. Hence the reason why they’ll require considerate analysis. According to current practice for research in custody settings, the consent of the custodial director or from Her Majesty Prison Service (HMP) suffices and replaces parental consent. Eighty semi-structured interviews will be carry out with key stakeholders to ascertain the structures of current service provision, and processes involved in provision and outcome. This includes interviews with youth offending staffs, managers and staff within secure establishments, and providers of mental health services in the young offenders’ institutes. Between 20-40 percent of young offenders will also be question about their satisfaction with a variety of different services. All sampled children in YOI at the time of the surveys will be invited to engage from to complete a questionnaire. Every effort shall be made to speak to each participant individually in order to explain the purpose and confidentiality of the survey and the independence of the process. Both boys and girls who might need help to complete the survey due to literacy or language difficulties shall be supported with face to face questioning instead. Self-completed questionnaires will be place in sealed envelopes and collected within the survey time frame. The survey will be conducted to ensure any child protection and safeguarding issues arise during the process could be follow up, each questionnaire will be number so that any relevant comments could be trace back to the respondent. Children shall be made aware of this.Google scholar, Academic search complete, Zetoc and Academic premier will be use as the main search engines. Data base which will be accessed are IngentaConnect, Sage journals online, Science direct, The Cochrane library, and Social care online. Key words which will be used in the search is ‘custodial sentence on young offenders between 12-17 years on their mental health in England’. Boolean Operators which use a simple words e.g. AND, OR, NOT will be used as conjunctions to combine or exclude keywords in a search, to enable result which are more focused and can produce productive results. This should save time by eliminating inappropriate hits.Ethical and Bias issues (400 Words)Bias is defined as any tendency which prevents unprejudiced consideration of a question. In research, bias occurs when systematic error is introduced into sampling or testing by selecting or encouraging one outcome or answer over others. Bias can occur at any phase of research, including study design or data collection, as well as in the process of data analysis and publication.In reviewing the literature’s search, consideration to the degree to which bias may be presented shall be carefully analyze. Avoidance on how bias might influence a study’s conclusions shall also be consider. Writing this research proposal proved very difficult in commencing. My initial thought was that it would be less tedious in comparison to writing an essay. However, participating in lectures and engaging in class activities gave me the stamina and enthusiasm to engage in the process. Having not engage in such a process before was definitely going to be a challenge. I started by going through the lecture notes and the weekly lecture slides to be able to understand how to develop a research question. A research question helps you to focus on your research by providing a path to navigate the research and writing process (Punch, 2006). Although I had partake in the same lecture on how to develop a research question, yet my understanding was a little vague. I searched using the Google website using what I already had in mind and I came across an article from the Independent Newspaper talking about the mental health of young offenders. I then engage with the literature search strategy to develop my question. Building on the research question helped me to develop the introduction which in itself was also not explicit. Again I turn to the lecture notes to guide me on that. One of the most difficult task in the process was developing the rationale. I struggle to understand the fundamentals on how to cultivate an effective rationale due to not fully understanding the important historical and contextual events which is vital in research and which informs the reader about why and how the research problem I’m interested in exist. How to cite The Effect of Custodial Sentences, Papers

Saturday, December 7, 2019

Value of Researching and Construction Project Management

Question: Discuss about the Value of Researching and Construction Project Management. Answer: Precautionary Construction Management for Sustainability Construction Management is the professional service that generally utilizes the specialized techniques of project management in terms of overseeing the construction, design and planning of a particular project from its beginning to its end (Petri et al. 2014). The major purpose of the construction management is to maintain and handle the quality, costs as well as time of the projects (Banihashemi et al. 2017). Sustainability is one of the most crucial factors for the construction management. Moreover, the implementation of the precautionary construction management can be very effective to maintain sustainability in the construction project management and enhance sustainable development (Kibert 2016). Sustainable development is the long-term economic development, which has a great significance in construction management as 50% of the material resources from nature are related to construction. Besides that, more than half of the national waste production comes from the construction sec tor. Therefore, in order to maintain sustainability in construction projects, precautionary construction management techniques should be followed properly. Waste management and sustainable development have become very significant for the construction industry to be properly managed by the people who belong to the management level of the organizations within this industry. In addition, precautionary construction management is significant in order to maintain sustainability by enhancing the leisure, living and working environments (Sears et al. 2015). Moreover, it can also help in generating minimum waste and consuming minimum energy over their life-cycle. Therefore, researching this topic and the scenario plays a significant role in understanding the way through which sustainability can be maintained in construction management. Application of Green Technology in Construction Management In the context of management research, the incorporation of the green technology has several applications over the construction project management. People in the construction industry can effectively minimize its environmental impact, save money and make the lasting value by working sustainable features into the construction and design of the constructional projects (Kibert 2016). The lifetime savings are important although the up-font costs for the green technologies are often higher. Moreover, the green technologies are mainly designed for effectively using the resources that generally result in the financial savings for the owner (Chen et al. 2014). On the other hand, the most obvious advantage of applying the green technologies is its environmental impact as it helps in reducing emissions, conserving water, reducing waste and consuming less energy than the conventional technology. The application of green technology has become a major concern for all the professionals in the constructional project management domain. Maintaining environmental sustainability is the key feature of green technology application (Banihashemi et al. 2017). In other words, the incorporation and implementation of the green technologies in construction management can help the construction management professionals for maintaining the pollution free environment. Therefore, researching this topic and the scenario play a significant role in understanding and exploring the way through which green technology application ultimately help the construction management principles to control sustainability. Applicability of Green Engineering Solutions in Construction Management The major aim of construction management is to control as well as maintain sustainability factors in the construction projects. Hence, in order to accomplish this particular aim, the applicability of green engineering solutions plays a significant role in the construction management domain. The green engineering can effectively approach the design of the processes as well as products by technologically and financially applying the feasible products and processes in such a way that decreases simultaneously the amount of contamination that is formed by a source (Chen et al. 2014). Moreover, it reduces the exposures towards the significant hazards and protecting the health of human being without relinquishing the financial viability and efficiency. Therefore, from this discussion it has been clear that the green engineering solutions are greatly applicable in the construction management principles by preventing waste, minimizing the natural resource depletion and improving natural ecosy stems during protecting human well-being and health. The applicability of green engineering solution has been increased in recent days as it plays an essential role in enhancing sustainability factors of the construction projects. The green engineering solution applicability is the examples how systems as well as products have been designed with a new perspective of sustainability (Banihashemi et al. 2017). Therefore, researching this topic and the scenario play a significant role in understanding and exploring the way through which the applicability of the green engineering solutions ultimately help the construction management principles to control sustainability development of a particular construction project . Green Tech Knowledge of Construction Workforce and Empowerment of Knowledge in Construction Project In order to properly incorporate the green technologies and green engineering solutions in construction management, it is very essential for the construction workforce to have sufficient Green Tech Knowledge. Most importantly, the constructional businesses should focus on the empowerment of knowledge among the workforce in the construction project (Greenberg 2015). The constructional workforce should have proper knowledge regarding the way of applying the green technologies and green engineering solutions in the projects with the help of which a sustainable execution of the constructional project can be expected and achieved as well. Maintaining sustainability factors is a very delicate issue for the construction project management (Petri et al. 2014). The constructional management professionals should focus on the incorporation of the Green Tech Knowledge within the employees in the construction industries. Therefore, it can be done by providing effective training to the employees, which would ultimately help those workers to gain knowledge regarding the operational processes in a certain construction project. Construction industries are looking for workers who have the Green Tech Knowledge and the employees are also looking for the organizations where they can get the scope enhancing their knowledge about the green technologies (Sears et al. 2015). Therefore, researching this topic and the scenario can effectively help in understanding and exploring the way through which the empowerment of green tech knowledge can be accomplished among the employees in the construction industries. Reference Banihashemi, S., Hosseini, M.R., Golizadeh, H. and Sankaran, S., 2017. Critical success factors (CSFs) for integration of sustainability into construction project management practices in developing countries.International Journal of Project Management. Chen, Y., Liu, H., Li, T., Long, H. and Mo, J., 2014. Research of Design and Construction about Green Ecological Technology in the Guiyang International Ecological Conference Center. InICCREM 2014: Smart Construction and Management in the Context of New Technology(pp. 364-373). Greenberg, M.D., 2015.Applications of Green's functions in science and engineering. Courier Dover Publications. Kibert, C.J., 2016.Sustainable construction: green building design and delivery. John Wiley Sons. Petri, I., Beach, T., Rezgui, Y., Wilson, I.E. and Li, H., 2014. Engaging construction stakeholders with sustainability through a knowledge harvesting platform.Computers in Industry,65(3), pp.449-469. Sears, S.K., Sears, G.A., Clough, R.H., Rounds, J.L. and Segner, R.O., 2015.Construction project management. John Wiley Sons.

Saturday, November 30, 2019

Racism Today Essays (1201 words) - Racism, Discrimination

Racism Today RACISM TODAY ...Everybody jumped on him, beat the hell out of him... Everybody was hitting him or kicking him. One guy was kicking at his spine. Another guy hitting on the side of the face... He was unconscious. He was bleeding. Everybody had blood on their forearms. We ran back up the hill laughing... He should have died... He lost so much blood he turned white. He got what he deserved (Ridgeway 167.) The skinheads, who performed this random act of racial violence in 1990,had no reason to brutally beat their victim other than the fact that he was Mexican (Ridgeway 167). Racism is objectively defined as any practice of ethnic discrimination or segregation. Fortunately, racial violence is steadily declining as the turn of the century approaches. Now a new form of racism, covert racism, has recently sprung from the pressures of political correctness. This new form of racism, although slowly declining, still shows signs of strong support (Piazza 86). Covert racism assumes a form of civil disobedience against politically correct thought and speech. Essentially, covert racism is a hidden racism, or a racist not easily detected (Piazza 78). Racism is still strongly prevalent in today's society (Gudorf 3). The three different basic forms of racism open racism, violent racism, and covert racism all express forms of hatred towards distinct ethnic groups (Bender 47). These basic forms of racism, although different in form, all have the same main purpose, to promote racism. Open racism expresses freedom of racial thought and speech. Open racists promote their views through strictly persuasion tactics. This form of racism is allowed in our society because of the First Amendment. Open racism is currently almost nonexistent and steadily declining, because it is considered politically incorrect and socially unacceptable. Violent racism promotes racism through violence, fear, and persuasion tactics (Leone 49) this form of racism is not protected by the First Amendment because it promotes violence to express its ideas. Unfortunately many violent racial groups claim they do not promote violence, and therefore the First Amendment protects these groups because not enough sufficient evidence exists to prove their violent intent (Ridgeway 123). Covert racism expresses ideas of racism in disguised forms; sometimes the covert racist is not even aware of the fact that he is racist. Racism, it is asserted, is no longer blatant: people nowadays are reluctant to express openly their dislike of and contempt for minorities, indeed are not prepared to express publicly a sentiment that could be interpreted as racist. Racism, it is said, is subtle: it is disguised, kept out of sight (Enrlich 73) The suggestion that there is a new racism--a racism that has a new strength precisely because it doesn't appear to be racism?deserves serious consideration (Piazza 66). Avoiding minorities on the street and denial of a public benefit to a minority which would be awarded to a white are examples of covert racism. Since it is no longer politically correct to openly express one's racist views, people therefore favor disguised, indirect ways to express their bigotry (Piazza 68). Covert racism is the most abundant form of racism in our society today . What causes racism? Unfortunately, the answer is much longer and detailed than the question. The three main causes for racism are: racism has become part of our heritage, right-wing racial and political groups, and pride in one's own race. Practically since the dawn of man's existence man has undoubtedly noticed differences between races. Racism's presence throughout the formation of our culture is quite evident (Tucker 17). Frequently throughout history the ethnic group with the most power has assumed that its race and culture are superior to others. The same incident even occurred in America with the introduction of slaves. Throughout American history, racism has been strongly prevalent. Racism's roots lie deep within the foundation of our society (Tucker 19). These roots undoubtedly are the source for a great many of the racist groups and covert racism ideas found throughout our society. Extremist social and political groups, particularly those advocating right-wing policies of racial inequality, promote racism as well. These groups serve as the epitome of racial thought and speech (Ridgeway 10). The following represent various racist groups found throughout the United States: John Birch Society,

Monday, November 25, 2019

Mesosaurus Facts and Figures

Mesosaurus Facts and Figures Name: Mesosaurus (Greek for middle lizard); pronounced MAY-so-SORE-usHabitat: Swamps of Africa and South AmericaHistorical Period: Early Permian (300 million years ago)Size and Weight: About three feet long and 10-20 poundsDiet: Plankton and small marine organismsDistinguishing Characteristics: Slender, crocodile-like body; long tail About Mesosaurus Mesosaurus was the odd duck (if youll excuse the mixed species metaphor) among its fellow prehistoric reptiles of the early Permian period. For one thing, this slender creature was an anapsid reptile, meaning it did not have any characteristic openings on the sides of its skull, rather than a more common synapsid (a category that embraced the pelycosaurs, archosaurs and therapsids that preceded the dinosaurs; today, the only living anapsids are turtles and tortoises). And for another, Mesosaurus was one of the first reptiles to return to a partially aquatic lifestyle from its fully terrestrial forebears, like the prehistoric amphibians that preceded it by tens of millions of years. Anatomically, though, Mesosaurus was pretty much plain vanilla, looking a bit like a small, prehistoric crocodile... that is, if youre willing the overlook the thin teeth in its jaws that seem to have been used to filter plankton. Now that all thats been said, however, the most important thing about Mesosaurus is where it lived. The fossils of this prehistoric reptile have been discovered in eastern South America and southern Africa, and since Mesosaurus lived in freshwater lakes and rivers, it clearly couldnt have swum across the expanse of the southern Atlantic Ocean. For this reason, the existence of Mesosaurus helps support the theory of continental drift; that is, the now-well-attested fact that South America and Africa were joined together into the giant continent Gondwana 300 million years ago before the continental plates supporting them broke apart and drifted into their current positions. Mesosaurus is important for yet another reason: this is the earliest identified animal to have left amniote embryos in the fossil record. Its widely believed that amniote animals existed a few million years before Mesosaurus, only recently evolved from the first tetrapods to climb up onto dry land, but we have yet to discern any conclusive fossil evidence for these very early amniote embryos.

Mesosaurus Facts and Figures

Mesosaurus Facts and Figures Name: Mesosaurus (Greek for middle lizard); pronounced MAY-so-SORE-usHabitat: Swamps of Africa and South AmericaHistorical Period: Early Permian (300 million years ago)Size and Weight: About three feet long and 10-20 poundsDiet: Plankton and small marine organismsDistinguishing Characteristics: Slender, crocodile-like body; long tail About Mesosaurus Mesosaurus was the odd duck (if youll excuse the mixed species metaphor) among its fellow prehistoric reptiles of the early Permian period. For one thing, this slender creature was an anapsid reptile, meaning it did not have any characteristic openings on the sides of its skull, rather than a more common synapsid (a category that embraced the pelycosaurs, archosaurs and therapsids that preceded the dinosaurs; today, the only living anapsids are turtles and tortoises). And for another, Mesosaurus was one of the first reptiles to return to a partially aquatic lifestyle from its fully terrestrial forebears, like the prehistoric amphibians that preceded it by tens of millions of years. Anatomically, though, Mesosaurus was pretty much plain vanilla, looking a bit like a small, prehistoric crocodile... that is, if youre willing the overlook the thin teeth in its jaws that seem to have been used to filter plankton. Now that all thats been said, however, the most important thing about Mesosaurus is where it lived. The fossils of this prehistoric reptile have been discovered in eastern South America and southern Africa, and since Mesosaurus lived in freshwater lakes and rivers, it clearly couldnt have swum across the expanse of the southern Atlantic Ocean. For this reason, the existence of Mesosaurus helps support the theory of continental drift; that is, the now-well-attested fact that South America and Africa were joined together into the giant continent Gondwana 300 million years ago before the continental plates supporting them broke apart and drifted into their current positions. Mesosaurus is important for yet another reason: this is the earliest identified animal to have left amniote embryos in the fossil record. Its widely believed that amniote animals existed a few million years before Mesosaurus, only recently evolved from the first tetrapods to climb up onto dry land, but we have yet to discern any conclusive fossil evidence for these very early amniote embryos.

Friday, November 22, 2019

Argument Paper on Abusive Families

There is a controversy that children decide whether they should be removed from multiple fighters' strikes at their mother's home and children witness these crimes, but their fathers will not abuse their children. In my opinion, families of domestic violence, whether participating or not, must be removed from their families at once. Parents need to support their children and ensure that the children are safe in a happy, safe and loving environment at home. Household domestic violence and abuse are permanent problems of society. Domestic violence tends to be hidden by emotion, not by being classified as abuse by the victim until it becomes a problem of recurrence. In fact, most of the unreported violence is due to the desire of the victim to protect the criminal. Media often creates news articles and articles on the most sensitive cases of domestic violence. Violence and abuse are one of the most troublesome tasks the family faces today. Abuses may occur between spouses, between paren ts and children, and among other families. Since many cases of spousal abuse and child abuse have not been reported, it is difficult to determine the frequency of domestic violence. In any case, research indicates that abuse (reporting or not) has a major impact on the family and society as a whole. Domestic violence is a major social problem in the United States. It is often said that violence is among families and families, especially spouses. Family sociologists have created the term intimate partner violence (IPV) in order to include unmarried, living together, same-sex couples. Women are the main victims of intimate partner violence. It is estimated that one quarter of women experienced some form of IPV in their lives (compared to one in seven females) (Catalano 2007) Definition of Domestic Violence * Domestic violence is the abuse of power, trust or dependence in the family and risks the survival, safety or happiness of others. This includes a variety of abuses such as spousal abuse, abuses and classes of the elderly, child abuse and school, child abuse, parent abuse, testimony to others in the family. Domestic violence includes some or all of physical abuse, psychological abuse, crime harassment / pursuit, abuse, sexual abuse, economic abuse and spiritual abuse. There are many kinds of domestic violence. Partners, carers or families cause control, domination, or fear of violence, abuse or intimidation. It is not necessarily physical abuse. There are emotional, psychological, economic, sexual, or other kinds of abuse (including animal cruelty against pets, damage to individuals and common property). Children living in connection with abuse acts are considered to be at risk of being harmed by direct or indirect harm by witnessing the abuse of their parents or carers. Children living in families of domestic violence or domestic violence are at higher risk of sexual abuse. Continued abuse and even such abuses can lead to serious problems affecting children' s personal, healthy, educational, and social development Argument Paper on Abusive Families There is a controversy that children decide whether they should be removed from multiple fighters' strikes at their mother's home and children witness these crimes, but their fathers will not abuse their children. In my opinion, families of domestic violence, whether participating or not, must be removed from their families at once. Parents need to support their children and ensure that the children are safe in a happy, safe and loving environment at home. Household domestic violence and abuse are permanent problems of society. Domestic violence tends to be hidden by emotion, not by being classified as abuse by the victim until it becomes a problem of recurrence. In fact, most of the unreported violence is due to the desire of the victim to protect the criminal. Media often creates news articles and articles on the most sensitive cases of domestic violence. Violence and abuse are one of the most troublesome tasks the family faces today. Abuses may occur between spouses, between paren ts and children, and among other families. Since many cases of spousal abuse and child abuse have not been reported, it is difficult to determine the frequency of domestic violence. In any case, research indicates that abuse (reporting or not) has a major impact on the family and society as a whole. Domestic violence is a major social problem in the United States. It is often said that violence is among families and families, especially spouses. Family sociologists have created the term intimate partner violence (IPV) in order to include unmarried, living together, same-sex couples. Women are the main victims of intimate partner violence. It is estimated that one quarter of women experienced some form of IPV in their lives (compared to one in seven females) (Catalano 2007) Definition of Domestic Violence * Domestic violence is the abuse of power, trust or dependence in the family and risks the survival, safety or happiness of others. This includes a variety of abuses such as spousal abuse, abuses and classes of the elderly, child abuse and school, child abuse, parent abuse, testimony to others in the family. Domestic violence includes some or all of physical abuse, psychological abuse, crime harassment / pursuit, abuse, sexual abuse, economic abuse and spiritual abuse. There are many kinds of domestic violence. Partners, carers or families cause control, domination, or fear of violence, abuse or intimidation. It is not necessarily physical abuse. There are emotional, psychological, economic, sexual, or other kinds of abuse (including animal cruelty against pets, damage to individuals and common property). Children living in connection with abuse acts are considered to be at risk of being harmed by direct or indirect harm by witnessing the abuse of their parents or carers. Children living in families of domestic violence or domestic violence are at higher risk of sexual abuse. Continued abuse and even such abuses can lead to serious problems affecting children' s personal, healthy, educational, and social development

Wednesday, November 20, 2019

Penal policy Essay Example | Topics and Well Written Essays - 3000 words

Penal policy - Essay Example , they are charged for their food, water, bedding and other daily necessities based on a scale in accordance with their social standing which was used instead of their financial capacity (Faucult 1997, p 97). A variety of forms of this system which can be seen as an early and bad example of the user pays principle continued in England until the 1780s, when prisoners began to be sent to Australia (Faucult 1997, p. 98). The financial exploitation of prisoners was regular in France and the United States (US) all through much of the nineteenth century, but was significantly extended in the southern states of the US in response to the severe labor scarcity following the Civil War. In the US, convicts were either forced to work under state supervision on railroad construction, mining, lumbering and other areas where free labor was in short supply, or were subleased by the state to entrepreneurs who used them, fundamentally as slaves, on cotton plantations and in factories. Next to the United States is Australia when it comes to the participation to the era of privatization. The National Party government of Queensland decided to start the operation of the new prison located at Borallon, near Brisbane, controlled by a private company under a management contract. The current Labor government confirmed its decision immediately after coming to power and ever since placed its new remand and reception centre at Wacol, a Brisbane suburb, under private management. New South Wales is the only other Australian State to date to adopt prison privatization. The NSW Liberal Party Government has entered into contract with a private firm for the design, construction and management of a maximum security prison at Junee, which is scheduled to become operational in March 1993 (Logan 1997, p. 112). A private prison is an institution that is managed by a nongovernment entity on behalf of the state. Logan (1997, p. 113) defined it as a place of confinement management by a private company

Tuesday, November 19, 2019

Comparative Aanalysis of Dell And Apple Laptop Marketing Essay

Comparative Aanalysis of Dell And Apple Laptop Marketing - Essay Example Apple’s brand personality is about removing complexity from consumer lifestyle through technology and the humanistic governance structure of Apple as a consumer-centric brand. 2. Market review Apple is much more transparent and accountable for its failures and successes associated with tangible product as part of the marketing mix. Apple performs what is referred to as movement marketing, a new marketing model that is strongly customer-centric, using corporate values as a foundation of sharing with consumers and being able to tap into their pre-existing values and lifestyle beliefs. Apple embraces social media as one platform by which to perform this movement marketing, using this forum to enhance customer relationship management and also to consistently reiterate what Apple believes in rather than simply expressing to target consumers the tangible benefits of various laptop products. This is the genuine key to brand loyalty (Goodson 2011). Making use of social media, such as Twitter and Facebook, provides Apple with unique opportunities to illustrate its belief in establishing effective, long-term customer relationships in key target demographics. Having established brand loyalty founded on years of consumer-accepted innovation launches that revolutionized the computing experience and with strict focus on customer relationship management philosophy. This provides Apple significant advantages over competition as once brand loyalty is established, it allows companies to position the brand under a premium pricing model (Chaudhuri and Holbrook 2001). Loyal customers are more apt to spend higher resources on their favourite brands and will be more active... This paper stresses that using values and principles at the corporate level as a promotional tool is unique in this technology industry and continues to provide greater sales volumes and the ability to expand various Apple branded product lines to include new innovation or supplementary service offerings. The report makes a conclusion that Dell must accept its current market position as a value-conscious brand that is aligned with consumer expectations for quality and excellence in service and support as it cannot justify premiumisation at this time. Dell unfortunately must rely on costly promotional ventures in order to produce greater revenues, however these efforts continue to put Dell back on the proverbial competitive map as a brand that can adjust with consumer needs and changing market conditions. The author of the paper declares that Apple gains much market loyalty and positive brand sentiment in its key target markets by extolling genuine, heartfelt connections between business and consumer which leads to brand attachments and avoids the risk of brand defection in dedicated target markets. Dell is missing opportunities to add a humanistic element into the marketing mix that can be accomplished, at low cost, through social media outlets. Apple, on the other hand, can benefit f rom Dell’s customization strategy, offering similar customized offerings based on aesthetics. Apple is currently differentiated from lower-priced competitors such as Dell.

Saturday, November 16, 2019

Psychology Adrian Monk Essay Example for Free

Psychology Adrian Monk Essay Adrian Monk, portrayed by actor Tony Shalhoub, is the main character in the USA Network series MONK. Monk is a former homicide detective for the San Francisco Police Department, suffering from an anxiety disorder known as obsessive-compulsive disorder (OCD), as well as numerous phobias. After Monk’s wife was murdered, his disorder worsened leading to his suspension from the police force. When the series opens, Monk works as a private police homicide consultant and undergoes therapy to overcome his anxiety disorder and phobias. He is assisted by a private nurse who helps him cope with his disability on the job. Part One—Case Study Character Background The episode â€Å"Happy Birthday Mr. Monk† shows that Monk, born October, 17, 1959, is a California man of Welsh ancestry. Monk is 50 years old, and was born in Marin County, CA. He stated, â€Å"His alma mater is the University of California, Berkley. † His parents were very strict and authoritarian. Monk’s father Jack Monk abandoned the family when Monk was eight years old. Jack said that he was going to get Chinese food, but he never came back. Ambrose Monk, Monk’s brother, is agoraphobic and afraid to go out in public. Monk’s mom died in 1994. Because of these childhood family events, Monk is already a very sensitive and fragile person. Mr. Monk dislikes unorganized, rude, dirty, and filthy people. He also dislikes murderers, people who commit evil acts, and criminals on the loose. That is the reason he became a homicide detective. Mr. Monk likes people who help others, such as his physician and Trudy. In addition, he likes organized, clean, and tidy people. Mr. Monk’s strength is that he is a very clever detective. Plus, he has an amazing photographic memory, which helps him catch criminals. His weakness is that he has many phobias, which affect his performance as a detective. Mr. Monk doesn’t have any friends because of the weird and odd behaviors caused by his OCD. His family consists of his assistants/nurses Sharona, and then Natalie. He also works with people in the homicide department, namely Captain Leland Stottlemeyer and Lieutenant Randy Disher. Stressors/Pathology Mr. Monk does not have any relationships with anyone, mainly because of his odd behaviors. He acts strangely in front people because of his OCD. In the episode â€Å"Mr. Monk Makes A New Friend† he annoys a new friend by calling him too much. Monk explains himself, stating, â€Å"I can’t not call him or hear his voice. † It is very annoying to call a friend every hour. That is one example of how Mr. Monk has difficulty with personal relationships. His wife, Trudy Monk, with whom he had a meaningful relationship, died in a car bomb. Before his wife’s death, Mr. Monk’s OCD symptoms had alleviated. After Trudy was murdered, the OCD symptoms intensified, and those around him could clearly see that he had issues, which affected his job performance and led to his isolation. When the series begins, Mr. Monk’s condition is somewhat stable, but his lives in an overly organized apartment. The battle Monk faces daily is how to make it through the day with his OCD. He tries to avoid everything that makes him uncomfortable or is viewed as a threat. Mr. Monk stresses over the fact that every room must be neat and tidy. Plus everything must be a multiple of 10; for example he buys a box of eggs, which contains 12 eggs and deliberately throws two eggs away. Mr. Monk doesn’t have any history of this disorder, but his brother was agoraphobic. Symptoms Other symptoms of OCD manifest themselves typically as ritual behavior such as repetitive hand washing. Mr. Monk needs to wash his hands every time he touches an object or shakes a hand. He becomes obsessed with shapes. For example, his toast has to be a perfect square. Numbers occupy his time. As mentioned above, everything must come in multiples of 10. He has the typical preoccupation with dirt and germs. For example, he can’t stay in an untidy or dirty room; he has to tidy it up. Mr. Monk is terrified of germs, milk, dust, and heights. So what Mr. Monk does all day is try to stay away from all of these fears. These symptoms never emerged in the series; rather, the viewer is led to believe that Mr. Monk had OCD since he was born. However, the viewer is also informed in conversations with the police sergeant and with Monk’s nurse and therapist that what triggered this disorder was the murder of his wife. Immediately after his wife died, his disorder worsened. Outcome of Case Monk’s treatment was to go to Dr. Charles Kroger for psychotherapy that would aid him to cope with his disorder. In the sessions, Mr. Monk talks about what he did during the day and the goals he accomplished. The treatment is not entirely effective, but it helps Mr. Monk relax and get all the stress out. In the long term, Mr. Monk cannot overcome his disorder because he cannot imagine that he can be cured. In addition, he is not a risk taker, meaning he could never do anything that would make him uncomfortable. Because of this, there is little hope that he will be able to completely overcome his disorder. This makes sense because his disorder is inherited, and not attributed to environmental causes. Part Two—Disease Diagnostic Criteria Obsessive Compulsive Disorder (OCD) is a pattern of recurring obsessions and compulsions that are severe enough to be time consuming and interfere with a person’s daily functioning. They must cause marked distress (such as pain or physical harm to the person) or significant impairment. Usually, they take more than one hour of a person’s time. It is important to specify whether or not the patient has poor insight, meaning that the person does not realize that the obsessions or compulsions are unreasonable or excessive. At some point, the person must realize that their obsessions and compulsions are not reasonable (i. e. , normal). â€Å"Obsessions are consistent ideas, thoughts, impulses, or images that are experienced as intrusive and inappropriate and that cause marked anxiety or stress† (DSM IV-TR, 300. 3). Most common obsessions are about contamination with dirt or germs, repeated doubts, a need to have things in a particular order, horrible impulse, the need to shout obscene words, or sexual impulses. Compulsions are repetitive behaviors which people do to reduce the anxiety or distress of the obsessions. For example, repeated hand washing is a compulsion, which satisfies the obsession of repeated thoughts of contamination from dirt. For a complete list of Diagnostic Criteria from the DSM IV-TR, see Appendix A. Etiology (Causes) Nearly 1 to 2 percent of the population suffers from OCD. Most of those begin to be afflicted in early adulthood, and it is often preceded by a particularly stressful event such as pregnancy, childbirth, or family conflict. It may be closely associated with depression, with the disorder developing soon after a bout of depression or the depression developing as a  result of the disorder. Men and women are equally affected. A fairly high proportion (as much as 50 percent) do not marry (Baldridge 2001). Although Obsessive-Compulsive Disorder usually begins in adolescence or early adulthood, it may begin in childhood. Modal age at onset is earlier in males than in females: between ages 6 and 15 years for males and between ages 20 and 29 years for females. For the most part, onset is gradual, but acute onset has been noted in some cases. The majority of individuals have a chronic waxing and waning course, with exacerbation of symptoms that may be related to stress. About 15% show progressive deterioration in occupational and social functioning. About 5% have an episodic course with minimal or no symptoms between episodes (DSM IV-TR, 300. 3) No cause for OCD has been isolated. Four theories exist which try to explain the basis of OCD psychologically: guilt, anxiety, and superstition. 1) The theory of guilt has its origins in Freudian psychoanalysis. Freud believed that patients with OCD developed repetitive rituals, such as hand washing, to replace obsessive thoughts about sex. The obsessive ritual, then, was seen as a way to replace the guilt of being overwhelmed by forbidden, sexual thoughts. 2) The anxiety hypothesis poses that OCD behaviors develop to reduce anxiety. Many thought or action patterns emerge as a way of escape from stress, such as daydreaming during an exam or cleaning one’s room rather than studying for a test. If the stress is long lasting, then a compulsive behavior may set in. 3) The superstition theory proposes a connection between a chance association and a reinforcer that induces a continuation of that behavior. In other words, a particular obsessive-compulsive ritual may be reinforced when a positive outcome follows the behavior; anxiety results when the ritual is interrupted. 4) A fourth theory is accepted by those who believe that mental disorders are the result of something physically or physiologically amiss in the sufferer, employing data from brain structure studies, genetics, and biochemistry. Brain chemistry has been found to be altered in those suffering from OCD, along with increased metabolic activity. In addition, relatives of OCD sufferers are twice as likely as unrelated individuals to develop the same disorder, indicating that the tendency for the behavior could be inheritable (Baldridge 2001). Treatments OCD is one of the most difficult disorders to treat. Treatments usually fall into four categories: psychotherapy, behavioral therapy, drug therapy, and psychosurgery. The goal of psychotherapy in treating OCD is to find and then remove an assumed repression so that the patient can deal honestly and openly with whatever is actually feared. It is hoped that in dealing with the fear, the compulsions that have developed to replace the fear will lessen. The most effective type of psychotherapy for obsessive-compulsive disorder is behavioral therapy. It can help by desensitizing the patient to the feared object or situation. For example, the therapist will aid the patient in replacing the symptoms of the obsession or compulsion with preventive or replacement actions, such as a non vocal, internal shout of â€Å"stop! † when obsessive thoughts enter the mind or the action of snapping a rubber band on the wrist. Behavioral therapy may also help by gradually lengthening the time between the stimulus and response. For example, a patient may hold dirt and then gradually lengthen the amount of time after which he or she will wash his or her hands. While behavioral treatment can help to control OCD, it does not â€Å"cure† the disorder. Drugs used to treat OCD include antidepressants, tricyclic, monoamine oxidase inhibitors (MAOIs), LDS, and tryptophan. Antidepressants help by reducing depression by correcting the serotonin abnormality in the brain, which may decrease the need for compulsive behavior. MAOIs may help OCD associated with panic attacks, phobias, and severe anxiety. With drug therapy, it should be noted that when the drugs are stopped, the patient often returns to the obsessive-compulsive behavior. Psychosurgery to reduce OCD is a last resort. The patient would undergo a lobotomy in which the frontal cortex would be separated from the lower brain area in an 8-centimeter square area. A combination of behavioral therapy, psychotherapy and drug therapy is recommended. General Research Behavioral treatments are new ways to deal with the disorder. For example, someone with an obsession about germs might be asked to practice handling dirt and then not washing his hands for increasing lengths of time. With repeated exposure to the anxiety-provoking object or situation without performing the compulsion, usually the anxiety lessens, and the compulsion weakens its hold. Obsessions can fall into one of five categories: 1. Obsessive doubts, which are persistent doubts that a task has been completed. 2. Obsessive thinking, which is an almost infinite chain of thought, targeting future events. Obsessive impulses, which are very strong urges to perform certain actions, whether they be trivial or serious, that would likely be harmful to the obsessive person or someone else and that are socially unacceptable. 4. Obsessive fears, which are thoughts that the person has lost control and will act in some way that will cause public embarrassment. 5. Obsessive images, which are continued visual pictures of either a real or an imagined event. (DSM IV-TR, 300. 3) Compulsions on the other hand are repeated, ritualized behaviors. For example, fearing one has forgotten to turn off an appliance, such as a stove, is a common obsession. It is likely to be accompanied by a compulsion to check repeatedly, perhaps hundreds of times each day, perhaps to see if the appliance has been turned off. Compulsions are repetitive behaviors, the goal of which is to prevent or reduce anxiety or distress, not to provide pleasure or gratification. In most cases, the person feels driven to perform the compulsion to reduce the distress that accompanies an obsession or to prevent some dreaded event or situation. For example, those with obsessions about being contaminated may reduce their mental distress by washing their hands until their skin is raw. There is difference between OCD and obsessive-compulsive personality disorder (OCPD). A personality disorder is, on the one hand, a type of mental illness characterized by serious and persistent distortions in the total personality. Every perception, attitude, feeling and behavior is affected. OCD, on the other hand, is an anxiety disorder. Like other anxiety disorders, fear is at its root—fear of a hot appliance burning down the house, for example, or fear of the body being contaminated by germs. The fear produces an anxiety which can only be alleviated by a ritual, or compulsion, which will reduce the fear. Conclusion Evaluation of Case In conclusion, Adrian Monk has Obsessive-Compulsive Disorder. He satisfies the following OCD patterns of behavior: 1. Washer, because he is afraid of contamination; 2. Checker, because Mr. Monk repeatedly checks if the door is locked, or whether the oven is turned off. Mr. Monk checks everything a dozen time just to make sure. For example, he checks his oven if it is closed everyday at least twelve times; 3. Arranger, because he always arranges his utensils based on size and shape and his books based on color. He cannot function in a messy room or disorganized room. In addition, Mr. Monk has other phobias, such as fear of blood and fear of the woods. He is terrified of germs, milk, heights, and spiders. Mr. Monk has a rule that everything he has must come as a multiple of ten. When he buys milk, he gets 10 bottles even though he lives alone and the milk will expire before he has time to drink it all. Monk’s symptoms may improve with therapy, but his OCD will not completely resolve.

Thursday, November 14, 2019

Essay --

In the round four match of AFL 2012, Port Adelaide vs. Collingwood. Midfielder Robbie Grey suffered from shredding the anterior cruciate ligament in his right knee after his leg horrifically buckled when landing from a marking contest in the final minute of the Power's round four loss to Collingwood. This injury has led to Robbie Grey to miss the first month of the premiership season. This report is from the perspective of the Sports trainer, Doctor, Physiotherapist and the coach and the steps it will take to get him back out on the field again. As soon as I saw Robbie Grey land and scream out in pain I could see that an injury had occurred. As a sports trainer I am required to assess any injury on field. While running over to him I was going through my head the steps I would need to assess his injury. The following procedure are needed while assisting with any injury on the field, DRABC, STOP, TOETAPS and RICER. The first procedure I performed was DRABC. While Robbie is still out on the field injured I had to be aware that there was no DANGER surrounding him. Which meant no play, players or footballs; this was a caution as I didn’t want Robbie to increase the damage of his injury. Then I had to look for a RESPONSE, this was clearly seen as he was gritting his teeth together due to the pain and was holding onto his injury. Because he was conscious and was able to respond we didn’t have to continue with the DRABC procedure and then we were able to move on to the STOP procedure. While out on the field the STOP procedure was our next step to assess Robbie’s injury. Robbie was in that much pain that it was a too big of a risk for him to walk or move. We called for the game to STOP and we called for the stretcher. While waiting for... ...ced into football drills, trainings and exercises to build up the strength and flexibility that is required in football. As the coach it is my responsibility to make sure that all players are fit and healthy enough to be out on the field. When an injury has occurred it is up to me to make sure that Robbie is doing the exact exercises the physiotherapist gave him and that he is doing them correctly. As a coach I am to test, watch assist Robbie with his recovery back into the sport. This is done by Robbie completing fitness activities like walking in a straight line, jumping, landing, skipping, figure eight, dodging, jogging and running. If Robbie is unable to complete any of these tasks he is not ready to play and will have to keep building up the strength in his ACL. I will have to increase his drills to help slowly build up the strength to help him gain movement.

Monday, November 11, 2019

Ias 11

IAS 11 International Accounting Standard 11 Construction Contracts In April 2001 the International Accounting Standards Board (IASB) adopted IAS 11 Construction Contracts, which had originally been issued by the International Accounting Standards Committee in December 1993. IAS 11 Construction Contracts replaced parts of IAS 11 Accounting for Construction Contracts (issued in March 1979). Other IFRSs have made minor consequential amendments to IAS 11. They include IAS 23 Borrowing Costs (as revised in March 2007) and IAS 1 Presentation of Financial Statements (as revised in September 2007). IFRS Foundation A613 IAS 11 CONTENTS from paragraph INTERNATIONAL ACCOUNTING STANDARD 11 CONSTRUCTION CONTRACTS OBJECTIVE SCOPE DEFINITIONS COMBINING AND SEGMENTING CONSTRUCTION CONTRACTS CONTRACT REVENUE CONTRACT COSTS RECOGNITION OF CONTRACT REVENUE AND EXPENSES RECOGNITION OF EXPECTED LOSSES CHANGES IN ESTIMATES DISCLOSURE EFFECTIVE DATE 1 3 7 11 16 22 36 38 39 46 FOR THE ACCOMPANYING DOCUMENTS LISTED BELOW, SEE PART B OF THIS EDITION ILLUSTRATIVE EXAMPLES Disclosure of accounting policies The determination of contract revenue and expenses Contract disclosures A614 Â ©IFRS Foundation IAS 11 International Accounting Standard 11 Construction Contracts (IAS 11) is set out in paragraphs 1–46. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 11 should be read in the context of its objective, the Preface to International Financial Reporting Standards and the Conceptual Framework for Financial Reporting. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance. IFRS Foundation A615 IAS 11 International Accounting Standard 11 Construction Contracts Objective The objective of this Standard is to prescribe the accounting treatment of revenue and costs associated with construction contracts. Be cause of the nature of the activity undertaken in construction contracts, the date at which the contract activity is entered into and the date when the activity is completed usually fall into different accounting periods.Therefore, the primary issue in accounting for construction contracts is the allocation of contract revenue and contract costs to the accounting periods in which construction work is performed. This Standard uses the recognition criteria established in the Framework for the Preparation and Presentation of Financial Statements1 to determine when contract revenue and contract costs should be recognised as revenue and expenses in the statement of comprehensive income. It also provides practical guidance on the application of these criteria. Scope This Standard shall be applied in accounting for construction contracts in the financial statements of contractors. 2 This Standard supersedes IAS 11 Accounting for Construction Contracts approved in 1978. Definitions 3 The fo llowing terms are used in this Standard with the meanings specified: A construction contract is a contract specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use.A fixed price contract is a construction contract in which the contractor agrees to a fixed contract price, or a fixed rate per unit of output, which in some cases is subject to cost escalation clauses. A cost plus contract is a construction contract in which the contractor is reimbursed for allowable or otherwise defined costs, plus a percentage of these costs or a fixed fee. 4 A construction contract may be negotiated for the construction of a single asset such as a bridge, building, dam, pipeline, road, ship or tunnel.A construction contract may also deal with the construction of a number of assets which are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use; examples of such contracts include those for the construction of refineries and other complex pieces of plant or equipment. 1 IASC’s Framework for the Preparation and Presentation of Financial Statements was adopted by the IASB in 2001.In September 2010 the IASB replaced the Framework with the Conceptual Framework for Financial Reporting. A616 Â © IFRS Foundation IAS 11 5 For the purposes of this Standard, construction contracts include: (a) contracts for the rendering of services which are directly related to the construction of the asset, for example, those for the services of project managers and architects; and contracts for the destruction or restoration of assets, and the restoration of the environment following the demolition of assets. (b) 6Construction contracts are formulated in a number of ways which, for the purposes of this Standard, are classified as fixed price contracts and cost plus contracts . Some construction contracts may contain characteristics of both a fixed price contract and a cost plus contract, for example in the case of a cost plus contract with an agreed maximum price. In such circumstances, a contractor needs to consider all the conditions in paragraphs 23 and 24 in order to determine when to recognise contract revenue and expenses.Combining and segmenting construction contracts 7 The requirements of this Standard are usually applied separately to each construction contract. However, in certain circumstances, it is necessary to apply the Standard to the separately identifiable components of a single contract or to a group of contracts together in order to reflect the substance of a contract or a group of contracts.When a contract covers a number of assets, the construction of each asset shall be treated as a separate construction contract when: (a) (b) separate proposals have been submitted for each asset; each asset has been subject to separate negotiation and the contractor and customer have been able to accept or reject that part of the contract relating to each asset; and the costs and revenues of each asset can be identified. (c) 9 A group of contracts, whether with a single customer or with several customers, shall be treated as a single construction contract when: (a) (b) the group of contracts is negotiated as a single package; the contracts are so closely interrelated that they are, in effect, part of a single project with an overall profit margin; and the contracts are performed concurrently or in a continuous sequence. (c) 10A contract may provide for the construction of an additional asset at the option of the customer or may be amended to include the construction of an additional asset. The construction of the additional asset shall be treated as a separate construction contract when: (a) the asset differs significantly in design, technology or function from the asset or assets covered by the original contract; or the pri ce of the asset is negotiated without regard to the original contract price. b) Â © IFRS Foundation A617 IAS 11 Contract revenue 11 Contract revenue shall comprise: (a) (b) the initial amount of revenue agreed in the contract; and variations in contract work, claims and incentive payments: (i) (ii) to the extent that it is probable that they will result in revenue; and they are capable of being reliably measured. 12Contract revenue is measured at the fair value of the consideration received or receivable. The measurement of contract revenue is affected by a variety of uncertainties that depend on the outcome of future events. The estimates often need to be revised as events occur and uncertainties are resolved. Therefore, the amount of contract revenue may increase or decrease from one period to the next.For example: (a) a contractor and a customer may agree variations or claims that increase or decrease contract revenue in a period subsequent to that in which the contract was init ially agreed; the amount of revenue agreed in a fixed price contract may increase as a result of cost escalation clauses; the amount of contract revenue may decrease as a result of penalties arising from delays caused by the contractor in the completion of the contract; or when a fixed price contract involves a fixed price per unit of output, contract revenue increases as the number of units is increased. b) (c) (d) 13 A variation is an instruction by the customer for a change in the scope of the work to be performed under the contract. A variation may lead to an increase or a decrease in contract revenue. Examples of variations are changes in the specifications or design of the asset and changes in the duration of the contract. A variation is included in contract revenue when: (a) (b) it is probable that the customer will approve the variation and the amount of revenue arising from the variation; and the amount of revenue can be reliably measured. 4 A claim is an amount that the co ntractor seeks to collect from the customer or another party as reimbursement for costs not included in the contract price. A claim may arise from, for example, customer caused delays, errors in specifications or design, and disputed variations in contract work. The measurement of the amounts of revenue arising from claims is subject to a high level of uncertainty and often depends on the outcome of negotiations.Therefore, claims are included in contract revenue only when: (a) (b) negotiations have reached an advanced stage such that it is probable that the customer will accept the claim; and the amount that it is probable will be accepted by the customer can be measured reliably. A618 Â © IFRS Foundation IAS 11 15 Incentive payments are additional amounts paid to the contractor if specified performance standards are met or exceeded. For example, a contract may allow for an incentive payment to the contractor for early completion of the contract.Incentive payments are included in c ontract revenue when: (a) (b) the contract is sufficiently advanced that it is probable that the specified performance standards will be met or exceeded; and the amount of the incentive payment can be measured reliably. Contract costs 16 Contract costs shall comprise: (a) (b) costs that relate directly to the specific contract; costs that are attributable to contract activity in general and can be allocated to the contract; and such other costs as are specifically chargeable to the customer under the terms of the contract. c) 17 Costs that relate directly to a specific contract include: (a) (b) (c) (d) (e) (f) (g) (h) site labour costs, including site supervision; costs of materials used in construction; depreciation of plant and equipment used on the contract; costs of moving plant, equipment and materials to and from the contract site; costs of hiring plant and equipment; costs of design and technical assistance that is directly related to the contract; the estimated costs of rect ification and guarantee work, including expected warranty costs; and claims from third parties.These costs may be reduced by any incidental income that is not included in contract revenue, for example income from the sale of surplus materials and the disposal of plant and equipment at the end of the contract. 18 Costs that may be attributable to contract activity in general and can be allocated to specific contracts include: (a) (b) (c) insurance; costs of design and technical assistance that are not directly related to a specific contract; and construction overheads. Â ©IFRS Foundation A619 IAS 11 Such costs are allocated using methods that are systematic and rational and are applied consistently to all costs having similar characteristics. The allocation is based on the normal level of construction activity. Construction overheads include costs such as the preparation and processing of construction personnel payroll. Costs that may be attributable to contract activity in general and can be allocated to specific contracts also include borrowing costs. 9 Costs that are specifically chargeable to the customer under the terms of the contract may include some general administration costs and development costs for which reimbursement is specified in the terms of the contract. Costs that cannot be attributed to contract activity or cannot be allocated to a contract are excluded from the costs of a construction contract.Such costs include: (a) (b) (c) (d) 21 general administration costs for which reimbursement is not specified in the contract; selling costs; research and development costs for which reimbursement is not specified in the contract; and depreciation of idle plant and equipment that is not used on a particular contract. 20 Contract costs include the costs attributable to a contract for the period from the date of securing the contract to the final completion of the contract.However, costs that relate directly to a contract and are incurred in securing t he contract are also included as part of the contract costs if they can be separately identified and measured reliably and it is probable that the contract will be obtained. When costs incurred in securing a contract are recognised as an expense in the period in which they are incurred, they are not included in contract costs when the contract is obtained in a subsequent period.Recognition of contract revenue and expenses 22 When the outcome of a construction contract can be estimated reliably, contract revenue and contract costs associated with the construction contract shall be recognised as revenue and expenses respectively by reference to the stage of completion of the contract activity at the end of the reporting period. An expected loss on the construction contract shall be recognised as an expense immediately in accordance with paragraph 36.In the case of a fixed price contract, the outcome of a construction contract can be estimated reliably when all the following conditions are satisfied: (a) (b) total contract revenue can be measured reliably; it is probable that the economic benefits associated with the contract will flow to the entity; both the contract costs to complete the contract and the stage of contract completion at the end of the reporting period can be measured reliably; and 23 (c) A620 Â © IFRS Foundation IAS 11 (d) he contract costs attributable to the contract can be clearly identified and measured reliably so that actual contract costs incurred can be compared with prior estimates. 24 In the case of a cost plus contract, the outcome of a construction contract can be estimated reliably when all the following conditions are satisfied: (a) it is probable that the economic benefits associated with the contract will flow to the entity; and the contract costs attributable to the contract, whether or not specifically reimbursable, can be clearly identified and measured reliably. b) 25 The recognition of revenue and expenses by reference to t he stage of completion of a contract is often referred to as the percentage of completion method. Under this method, contract revenue is matched with the contract costs incurred in reaching the stage of completion, resulting in the reporting of revenue, expenses and profit which can be attributed to the proportion of work completed. This method provides useful information on the extent of contract activity and performance during a period.Under the percentage of completion method, contract revenue is recognised as revenue in profit or loss in the accounting periods in which the work is performed. Contract costs are usually recognised as an expense in profit or loss in the accounting periods in which the work to which they relate is performed. However, any expected excess of total contract costs over total contract revenue for the contract is recognised as an expense immediately in accordance with paragraph 36.A contractor may have incurred contract costs that relate to future activit y on the contract. Such contract costs are recognised as an asset provided it is probable that they will be recovered. Such costs represent an amount due from the customer and are often classified as contract work in progress. The outcome of a construction contract can only be estimated reliably when it is probable that the economic benefits associated with the contract will flow to the entity.However, when an uncertainty arises about the collectibility of an amount already included in contract revenue, and already recognised in profit or loss, the uncollectible amount or the amount in respect of which recovery has ceased to be probable is recognised as an expense rather than as an adjustment of the amount of contract revenue. An entity is generally able to make reliable estimates after it has agreed to a contract which establishes: (a) (b) (c) each party’s enforceable rights regarding the asset to be constructed; the consideration to be exchanged; and the manner and terms of settlement. 6 27 28 29 It is also usually necessary for the entity to have an effective internal financial budgeting and reporting system. The entity reviews and, when necessary, revises the estimates of contract revenue and contract costs as the contract progresses. The need for such revisions does not necessarily indicate that the outcome of the contract cannot be estimated reliably. Â © IFRS Foundation A621 IAS 11 30 The stage of completion of a contract may be determined in a variety of ways. The entity uses the method that measures reliably the work performed.Depending on the nature of the contract, the methods may include: (a) (b) (c) the proportion that contract costs incurred for work performed to date bear to the estimated total contract costs; surveys of work performed; or completion of a physical proportion of the contract work. Progress payments and advances received from customers often do not reflect the work performed. 31 When the stage of completion is determined b y reference to the contract costs incurred to date, only those contract costs that reflect work performed are included in costs incurred to date.Examples of contract costs which are excluded are: (a) contract costs that relate to future activity on the contract, such as costs of materials that have been delivered to a contract site or set aside for use in a contract but not yet installed, used or applied during contract performance, unless the materials have been made specially for the contract; and payments made to subcontractors in advance of work performed under the subcontract. (b) 32When the outcome of a construction contract cannot be estimated reliably: (a) revenue shall be recognised only to the extent of contract costs incurred that it is probable will be recoverable; and contract costs shall be recognised as an expense in the period in which they are incurred. (b) An expected loss on the construction contract shall be recognised as an expense immediately in accordance with paragraph 36. 33 During the early stages of a contract it is often the case that the outcome of the contract cannot be estimated reliably.Nevertheless, it may be probable that the entity will recover the contract costs incurred. Therefore, contract revenue is recognised only to the extent of costs incurred that are expected to be recoverable. As the outcome of the contract cannot be estimated reliably, no profit is recognised. However, even though the outcome of the contract cannot be estimated reliably, it may be probable that total contract costs will exceed total contract revenues.In such cases, any expected excess of total contract costs over total contract revenue for the contract is recognised as an expense immediately in accordance with paragraph 36. Contract costs that are not probable of being recovered are recognised as an expense immediately. Examples of circumstances in which the recoverability of contract costs incurred may not be probable and in which contract costs m ay need to be recognised as an expense immediately include contracts: (a) that are not fully enforceable, ie their validity is seriously in question; 34 A622 Â © IFRS Foundation IAS 11 (b) (c) (d) (e) 5 the completion of which is subject to the outcome of pending litigation or legislation; relating to properties that are likely to be condemned or expropriated; where the customer is unable to meet its obligations; or where the contractor is unable to complete the contract or otherwise meet its obligations under the contract. When the uncertainties that prevented the outcome of the contract being estimated reliably no longer exist, revenue and expenses associated with the construction contract shall be recognised in accordance with paragraph 22 rather than in accordance with paragraph 32.Recognition of expected losses 36 When it is probable that total contract costs will exceed total contract revenue, the expected loss shall be recognised as an expense immediately. 37 The amount of s uch a loss is determined irrespective of: (a) (b) (c) whether work has commenced on the contract; the stage of completion of contract activity; or the amount of profits expected to arise on other contracts which are not treated as a single construction contract in accordance with paragraph 9. Changes in estimates 8 The percentage of completion method is applied on a cumulative basis in each accounting period to the current estimates of contract revenue and contract costs. Therefore, the effect of a change in the estimate of contract revenue or contract costs, or the effect of a change in the estimate of the outcome of a contract, is accounted for as a change in accounting estimate (see IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors). The changed estimates are used in the determination of the amount of revenue and expenses recognised in profit or loss in the period in which the change is made and in subsequent periods.Disclosure 39 An entity shall disclose: (a) (b) the amount of contract revenue recognised as revenue in the period; the methods used to determine the contract revenue recognised in the period; and the methods used to determine the stage of completion of contracts in progress. (c) Â © IFRS Foundation A623 IAS 11 40 An entity shall disclose each of the following for contracts in progress at the end of the reporting period: (a) the aggregate amount of costs incurred and recognised profits (less recognised losses) to date; the amount of advances received; and the amount of retentions. b) (c) 41 Retentions are amounts of progress billings that are not paid until the satisfaction of conditions specified in the contract for the payment of such amounts or until defects have been rectified. Progress billings are amounts billed for work performed on a contract whether or not they have been paid by the customer. Advances are amounts received by the contractor before the related work is performed. An entity shall present: (a) (b) the g ross amount due from customers for contract work as an asset; and the gross amount due to customers for contract work as a liability. 2 43 The gross amount due from customers for contract work is the net amount of: (a) (b) costs incurred plus recognised profits; less the sum of recognised losses and progress billings for all contracts in progress for which costs incurred plus recognised profits (less recognised losses) exceeds progress billings. 44 The gross amount due to customers for contract work is the net amount of: (a) (b) costs incurred plus recognised profits; less the sum of recognised losses and progress billings or all contracts in progress for which progress billings exceed costs incurred plus recognised profits (less recognised losses). 45 An entity discloses any contingent liabilities and contingent assets in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets. Contingent liabilities and contingent assets may arise from such items as warrant y costs, claims, penalties or possible losses. Effective date 46 This Standard becomes operative for financial statements covering periods beginning on or after 1 January 1995. A624 Â © IFRS Foundation

Saturday, November 9, 2019

Anthropomorphy

The term â€Å"agent† in this case comes from the field of computer science and it refers to small programs (software agents) that are highly Independent, and are used to perform a number of tasks with title or no human Intervention. The purpose of anthropomorphic agents therefore Is to 1) make communication between the computer and the user more â€Å"human-like† and 2) to increase the automation of tasks.While many people find that anthropomorphic design Is useful because they believe it promotes positive attitudes and engages the user, many people have found that anthropomorphic design is distracting and inappropriately reduces user control and responsibility. To address these deferent perspectives, numerous research studies have been undertaken to evaluate the effectiveness of anthropomorphic agents. Unfortunately for both sides, the results have not been black and white. In some studies, such as that of Lester et al. 1 997), performance has Increased after a period of interaction with an animated agent, as compared with the same program without an agent. However, In other cases, such as that of Eden and van Mullen (2000), there has been no notable difference in performance between those participants interacting with anthropomorphic agents and those interacting with a text-based system. With these contradictory results, it has been difficult for educators and Interface designers to be completely sold on the Importance of anthropomorphic design.II. Overview of Anthropomorphic Design 3 A. Key interface design considerations 1 . The Role of the Agent Anthropomorphic agents can have many different roles that range from being a guide on the side, activated only at the user's request, to an ever present tutor helping the user to answer questions and resolve problems. Deciding what role the agent will have in the program is the most important step in the development process. An agent that performs an inappropriate role will only result in user rustic ation and anxiety.

Thursday, November 7, 2019

buy custom Political Imperialism Essay Example About USA

buy custom Political Imperialism Essay Example About USA Political Imperialism: The USA Abstract Empire building takes its place in the world history. Societies aimed at dominating weaker neighbors to prove their power. The main motives for expansion included desire to get natural resources, wealth, subdue as many enemies as possible, win power, become glorious, and others. The combination of centralized governments, industrialized economies, and sea power enabled European nations to unite their efforts to build empires around the globe. The term of American imperialism is defined as the influence of the USA on other countries. It became a reality in the 1800s. At that time, Americans wanted to reach new international markets. Nowadays, imperialism is considered to be a major force that shapes the modern world. The creation of the first empires in the western part dates back to the early 1500s. Portugal and Spain did not remain powerful countries and by the 1800s, the largest British colony was taken over by the USA. In the 19th century, the USA and Japan decided to join the European nations becoming imperialist power (Wolfe 1997).

Monday, November 4, 2019

Work Breakdown Structure in Project Management Essay

Work Breakdown Structure in Project Management - Essay Example Some of its advantages are the following: A typical construction project involves a WBS that evolves from an initial task that is successively subdivided into smaller work blocks until the lowest level is reached, indicating a tree-like structure. Subdividing the project breaks down the project work effort into packages that are both manageable and independent. It connotes that the lowest level of the package corresponds to the smallest project work, which requires the shortest completion time periods. As WBS shows the relationship of all elements of a project, a sound basis for cost and schedule control is provided. Some lists of project activities involved in WBS include budgeting, cost allocation, time allocation and management, and quality assurance. These are being ensured in the process of work packages. A well-designed WBS often consists of software, hardware, services, data, and facilities (Zachman 1987). Since WBS breaks down the work project into subdivisions in a tree-like structure, the classification format of work packages may include cost centre, fields for responsibility, activity numbering, and so on. A description of the tasks purported to be performed is generated for each element of the WBS, in which each task is diverse from the others. Due to its being process-oriented, the WBS approach is convenient for activity definition, which is the starting step for project planning. ... Due to its being process-oriented, the WBS approach is convenient for activity definition, which is the starting step for project planning. This phase involves several dimensions such as budget, cost, time, and quality, to name a few. A well-designed WBS enables it to easily assign each level of project activity to one terminal element of the structure. From its inception to a completed project, the period of a project's life involves cost estimating, budgeting, accounting, reporting, controlling, and auditing (Wysocki et al., 2003, pp. 137). Work packages involved in the WBS process should be defined in terms of construction methods, design, and completion requirements, which are to be accomplished according to performance dates (Pritchard 1999).It provides a classification system for project work packages according to client needs. A code designation as a means of identification and classification is assigned in each account of a contractor's accounting system, in which the most widely used cost codes are Construction Specifications Institute (CSI) and Uniform Construction Index (UCI) (Zachman 1987). They keep the construction costs within the established budget as well as develop equipment and labor productivity information to estimate the cost of future work. Clearly, the client's budget allocation is reflected in determining a classification system for project work packages. (Task: Let us say you are the manager of a new project to build a new supermarket. Create two WBS examples, one is done by Discipline, the second one is Phase.) Using the Discipline of WBS I am a manager of a new project to build a new supermarket, which in this paper is called Need Superstore. Developing a comprehensive WBS serves as the framework for the new supermarket project,