Superior Manufacturing free essay sample

Although Exhibit 4 was useful to understand what changes (i. e. o cost items) helped Superior improve its profitability, it does not explain the reasons behind such changes and therefore we cannot be sure that 2005’s results reflect a true improvement in profitability as shown. For example, if the reduction in depreciation was due to a change in method in 2005, we would need to take account of this and apply the same method to 2004’s figures in order to reveal a fair profitability comparison between the two time periods. Q4. Why is it Important that Superior has an effective cost system? What is your overall appraisal of the company’s cost system and its use in reports to management? List the strengths and weaknesses of this system and its related reports for the purposes management uses the system’s output. What recommendations, if any, would you make to Waters regarding the company’s cost accounting system and its related reports? Simple cost system: Strategic planning, product-line decisions, identifying manufacturing process-improvement opportunities, profitability analysis, performance evaluation, cost control, and inventory valuation purposes (value inventories, prepare budgets, and analyze performance). We will write a custom essay sample on Superior Manufacturing or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page There are several reasons why it is important that Superior has an effective cost system. Firstly, accurate budget planning of a production is central to the success of a business. That is to say, allocating one’s resource in the right place in the beginning is particularly essential to achieve a promising result. Secondly, Superior’s manufacturing strategy was based on the â€Å"dedicated factory† concept, which means each factory has its own direct cost, such as raw material, used in its production line. That implies that it is easy for the managers to tell whether a product generates money and to calculate the direct/indirect costs in order to control costs in each factory. Furthermore, an effective cost system would provide Superior high-level executives advantages to position their goals in terms of profitability and improve their decision making process towards such goals. Strengths: †¢ Entire view of costs (direct/indirect costs, variable/non-variable costs) †¢ Performance tracking in each production line.

Free Essays on Organization

A method to dealing with problems is via organizations. Some advantages that organizations have include the cohesiveness of the group of people working together, the continuity of the going concern, a relatively stable financial base, and the linking of current issues with those of the future. Many organizations are born from a past mobilization that raised the question towards the end of their span of whether or not to continue the fight at a more permanent level. Some started from organizers who recognized a community problem that would serve well as a ground start for an organization. These professionals may have come from national networks, statewide coalitions, or local organizations, looking to expand their reach. To begin the process of starting a new organization an organizing committee can be formed from an initial group of concerned people. By bringing in other people in the first step to form a core group instead of doing it on your own or by calling a meeting together of many people, these initial members tend to be more loyal and committed to the organization. Another key part in member makeup is having members that share the same goals, including who the opposition is. A commitment to democratic decision making is important so as to keep the power in the hands of many instead of the hands of a few. This process also helps to ensure member participation since people tend to support decisions when they feel they are involved in the decision process. A recent revelation in improving organization efficiency is proper and accurate accounting, bookkeeping, and record filing.... Free Essays on Organization Free Essays on Organization A method to dealing with problems is via organizations. Some advantages that organizations have include the cohesiveness of the group of people working together, the continuity of the going concern, a relatively stable financial base, and the linking of current issues with those of the future. Many organizations are born from a past mobilization that raised the question towards the end of their span of whether or not to continue the fight at a more permanent level. Some started from organizers who recognized a community problem that would serve well as a ground start for an organization. These professionals may have come from national networks, statewide coalitions, or local organizations, looking to expand their reach. To begin the process of starting a new organization an organizing committee can be formed from an initial group of concerned people. By bringing in other people in the first step to form a core group instead of doing it on your own or by calling a meeting together of many people, these initial members tend to be more loyal and committed to the organization. Another key part in member makeup is having members that share the same goals, including who the opposition is. A commitment to democratic decision making is important so as to keep the power in the hands of many instead of the hands of a few. This process also helps to ensure member participation since people tend to support decisions when they feel they are involved in the decision process. A recent revelation in improving organization efficiency is proper and accurate accounting, bookkeeping, and record filing....

Role Of Women Until 1500 Research Paper Example | Topics and Well Written Essays - 1500 words

Role Of Women Until 1500 - Research Paper Example The difference focused on the amount of freedom given to women. Prior to the Vedas age, women were well taken care of but there were no opportunities for them to own properties. Their status was subordinate to men. During the Vedas age, women were of equivalent status with men. There have been fewer restrictions in a woman’s freedom at that time. Women have an active role, not only in managing the household but also in managing agriculture and crafts that bring business and money in for the family. The primary reason for this is that men were unavailable because of the wars at that time. And so women are allowed and given the chance to take care of the economic aspect of their families. As the years pass by, women gained more mobility and freedom though still tied to their roles as wives to their husbands. Though they had acquired freedom in education, career and independence, they were still seen as the counterparts of men, establishing the fact that women’s primary role is to be a partner to their husbands. Men and women have joint ownership on properties and estates. Women had the right to inheritance and to own properties as men had. Women are allowed to participate in intellectual discussions. High-class women of the society are well-educated. Women are not limited to their careers as wives and mothers. They were part of the working class. Society allowed them to nurture and pursue careers that they have longed studied and mastered. Women were also free to participate in religious ceremonies. Even if the wife is supposed to be the caretaker of the husband and the family, a counterpart of the husband, their role were significant as to understanding that a home is incomplete without the wife who manages it. Before the 1500s arrived, changes in the roles and position of women happened. At the time when war was rampant, the duty of the women to bear sons was important. 500 B.C. to 500 A.D. were better times

Human sexuality movie 2 Essay Example | Topics and Well Written Essays - 250 words

Human sexuality movie 2 - Essay Example The aspect has established a character where the bible is just a book to share, but not to administer its teaching and faith in truth and faith. â€Å"For The Bible Tells Me So† entails an American film, which explains the aspect of homosexuality and its conflicts with Christianity. Such conflicts entail a perspective where they invites the church to ratify the practice and associate it with race, gender, or nationalism. They request Christianity to engage freedom where the gays can marry. On the contrary, the church argues that marriage is a sacred practice initiated by God and therefore gay marriage does not stand a chance. Further, they demand their acceptance in the church where they can undertake the respective religious practices in the liturgy among other doctrines of the church. It is evident that the church stands on the contrary arguing that such an act encompass hypocrisy, which is wrong before the eyes of God (Boone, 36). They advocate for allowance to engage churc h leadership through their involvement in the clergy. However, the film argues that the clergy serves as a role model to the Christians where they should not be associated with homosexuality among other evil practices according to the biblical conventions. In a more critical review, the church has never considered the truth behind homosexuality where equality is a thorny aspect in the society. It is evident that many families live in challenges where the men engage dishonesty to the women on the aspect as well as the men to their women. It is evident that homosexuality solves the situation and protects the men from engaging certain diseases for instances, HIV AID. Further, some residents in the society lose taste to the opposite gender after divorce where their conscience leads them to commit suicide since they cannot live alone. Evidently, the church should consider homosexuality in the sense that such a perception will protect the life of

Public-Private Partnerships Essay Example | Topics and Well Written Essays - 250 words - 1

Public-Private Partnerships - Essay Example Besides, it encourages competition and promotes quality service delivery. Lastly, its application can help in a proper and full utilization of public resources (Savas, 2005). Despite its positive contributions in the country, the effective application of PPP can be affected by political interference, bureaucratic procedures in the procumbent system, poor policy formulation and implementation (LeRoux, 2007). These, if not properly checked, can be quite disastrous in the success of PPP in the country. Definitely, the information provided in this book can be of great importance to anyone who wants to venture into public administration. It imparts crucial knowledge that can help in preparing them to be informed and open-minded public administrators. First, it provides a proper understanding on the differences between PPP and PPE. Secondly, it teaches on the effectiveness of a proper application of these concepts in the management of public resources. Moreover, it teaches on the obstacles that can derail effective application of PPP. Last, but not least, the article informs on the best strategies that can be applied to address such challenges. All these can be quite invaluable to a prospecting public

History Of The Nike As A Company

History Of The Nike As A Company Founded as an importer of Japanese shoes, NIKE, Inc. (Nike) has grown to be the worlds largest marketer of athletic footwear and apparel. In the United States, Nike products are sold through about 20,000 retail accounts; worldwide, the companys products are sold in about 110 countries. Both domestically and overseas Nike operates retail stores, including Nike Towns and factory outlets. Nearly all of the items are manufactured by independent contractors, primarily located overseas, with Nike involved in the design, development, and marketing. In addition to its wide range of core athletic shoes and apparel, the company also sells Nike and Bauer brand athletic equipment, Cole Haan brand dress and casual footwear, and the Sports Specialties line of headwear featuring licensing team logos. The company has relied on consistent innovation in the design of its products and heavy promotion to fuel its growth in both U.S. and foreign markets. The ubiquitous presence of the Nike brand and its Swoosh trademark led to a backlash against the company by the late 20th century, particularly in relation to allegations of low wages and poor working conditions at the companys Asian contract manufacturers. General Usage of PEST PEST is part of business environment, which consider by external environment. Political environment is the starting point, many other sources of macro-environmental forces. The result of political decision-making can often be seen as the governments economic policies and legislation. It is important to know is that the political and legislative environment related to the marketing of great significance, and may have a marketing strategy on the development are directly related. (Geoff Lancaster, 1993) Closely related to, and intertwined with, the political / legal environment is the economic environment. The marketing strategist must understand the variety of economic variables that will shape marketing plans. Factors such as rates of inflation, interest rates, exchange rates, industrial output, levels of disposable income and the balance of payments are just some of the factors of potentially major concern to marketing management because they, in turn, influence costs, prices and demand. Once again, not just domestic but international economic developments and trends must increasingly be considered. Consequently, marketing strategy needs to take account of the à ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€¹Ã…“ebb and flowà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢ of economic factors in a global setting. (Geoff Lester, 1993) Changes and trends in the sociocultural environment present significant challenges to the strategic marketing planner. Peopleà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s basic beliefs, attitudes and values are shaped and conditioned by the society in which they grow up. Their general behaviour, including of course their purchasing behaviour, is profoundly influenced by societal and cultural norms. Core cultural and social values are firmly established within a society and are generally difficult to change. If and when they do change, they do so only slowly. In the short term, therefore, they should be treated as parameters within which marketing strategies need to be formulated. However, over a period of say 20 to 30 years, we can expect some social and cultural values to have changed dramatically. (Geoff Lester, 1993) Technology is a major environmental influence upon marketing strategy. This influence is manifested in a variety of ways. For example, developments and breakthroughs in technology are the basis for new products and sometimes new industries. Home computers, compact disc players, video recorders and instant cameras are just a few of the product which have emerged in recent years. Biotechnology, information technology and energy conservation are just a few of the new industries. (Geoff Lester, 1993) Benefit of PEST PEST use is very important. A company needed it to operate in a country.In a country where political instability makes the future of a company changes.The time when the political stability, a natural and smooth operation of the company, by a government tax will be relatively low. nike company has stores in the world, so different in every country has the political will of nike companys works. nike company is a foreign company must be delivered to import taxes, but if the political stability, the company naturally pay low taxes. Each country has different rules, for example, is still in Muslim countries can not have exposed any advertising, so the nike company must in each country in different ways to do publicity.When the countrys economic good times, can also help greatly improve the companys sales.But when the recession will certainly affect all of the companies and people. Nike economy will affect the company.When a countrys economic good time, companies can purchase a lot better than the economy can also help the company publicity. Nike items sold by the company are about to peoples needs, such as clothes, shoes and more. So a good national economy will affect the companys operations, such as a country needs more clothes, then the company will be shipping for the national needs. But if the recession when the nike company lowered the price so people will continue shopping to maintain the economy. Community is one of them will affect a companys future. When a company started, is that the people most in need of support. In an upper class society, people will spend money on things they need the body. But in a nasty society, people need only basic needs. Sell nike shoes company is based, in a society where everyone needs to wear shoes so the community will also affect the companys business. Different ages have different needs such as athletes need shoes so the company will make different models for the athletes shoes. If more young people to that country, the company will launch a variety of different comparison slippers or shoes and so on. Upper-class society needs are different, they need is more noble, so the company will look better shoes. In a traditional society, is not to be exposed toes, so the company will have different nike shoes available. When the nike companys needs to the needs of society will naturally open up. Technology on are important to every company, this wi ll affect the companys future direction. nike companys technology has always been unchallenged for all aspects of the shoe is its own unique design. nike shoes for each of the company have put a lot of human and material resources to enable people to wear more comfortable. Former shoe factory are artificial, and now the nike company not only uses the machine also uses computer technology to produce more product information better and better products out. nike shoe companies each have mentioned the spelling of the highest, so that people wear comfortable, so people are very reliable company works. PEST on the nike company has some influence. So good a company need to control these environmental factors. With these factors, nike company makes business better. For example, if the economy is good, political stability, higher living standards, technological progress, which will make the company a lot of room for improvement. 2) Organizational structure Organizational structure in each company will have not the same. It is used to solve a companys management, every stage has a different job, different departments have different methods of management. This is the reason for the organizational structure. Not the same as in the organizational structure of the organization of methods, such as a: tall organizational structures, Flat organisational structures, Functional structures, Product structures, Division sturctures, Customer structures and so on. These are used in the operation of companies of different sizes. Now I introduce the Tall organizational structures, the organization belongs to multi-layer structure, for example, a stage that only two to three of the men, while men have only every two to three subordinates. Many companies will use this structure, because the management is easy, less friction between colleagues, every department to do their own business. Although this is a tall structure, important decisions are often the highest authorities to the report, be carried out must also be approved. So this is what one of the disadvantages often are elongated because of the time to wait for high-level decisions, which will have missed the best time. Also, if you need some high -level consultation, the need to address the underlying lack of communication was found between them. Tall organizational structure When a technology developed at the competitive big tall organizational structure of society can no longer be used in a big company, so many companies have changed into flat organizational structure. The reason is simple, this structure is to multi-layer system . In this organization, a department can have at least seven subordinates, so this will make the efficiency faster and work faster. Because more people to manage, so the head of each layer must have enough experience, and it does not require any management decision should be the highest level to decide. When a large company need to expand the market, this structure can be easily controlled by hand. For example, in a branch where only one in charge to control. This company wants to know the natural turnover of each will be more convenient. In each charge under the leadership of the response can be directly subordinate level can also be spread to shorten the time, the efficiency faster. flat organizational structures can be deleg ate power to local manager. In a busy society, people need something faster and more convenient, so the separation of powers on by the competent body that will be more easy to get the customers heart. To make a decision quickly, the efficiency to better the people demand for higher. Conclusion Therefore, the rapid progress in this society that every company must accelerate the pace can not be left behind. tall organizational structure has already been replaced by flat organizational structure in large companies, only a small company can use. In many of the environmental factors in different markets require a different management structure. Organizational structure of is to allow a company to s operations more convenient.

How the Use of Drugs and Alcohol Affect High School Achievement Essay

How the Use of Drugs and Alcohol Affect High School Achievement A student at Lakeside High School, called Ann for purposes of privacy, had a grade point average of 3.6 through her sophomore year. During her junior year, she dropped out of extra-curricular activities and became withdrawn from other social activities. As she was introduced to the world of hard drugs, Ann’s grades dropped to C’s and D’s. At her graduation party, she was rushed to the hospital for a heroin overdose. Ann’s grades plunged as a result of heavy drug use, a likely combination of emotional and physical degrading upon herself. Society as a whole degrades itself in this manner, whether the individuals themselves realize it or not. Achievement in high schools today is lacking greatly because of the societal problem of teen drug abuse. (Callahan 1) The achievement of high school students is affected by the usage of drugs and alcohol. Many factors can lead to the usage of drugs. There is an apparent correlation between family income and drug use. The pressures exerted by society and peers also increase the chance of high school students to use drugs or alcohol. Students who are under the influence of mind-altering chemicals cannot learn as well, lack motivation, and risk permanent loss of memory and ability to learn. Many programs have been put into effect in the last five years to help combat this social disease, such as D.A.R.E. This is a serious problem in today’s society because not only is the usage illegal, it causes society as a whole to degrade its social climate for growth. (Schydlower 1) Some of the most common factors that seem to have a direct correlation with drug use are peer pressure, high unemployment rate, low paying jobs, continued poverty, health problems, and lack of health insurance. There are many reasons why a high school student may use alcohol or drugs, but there are five main reasons as thought by Cepulkauskaite. They may feel the need to use drugs in order to feel grown up, to fit in and belong, to relax and feel good, to take risks and rebel, or to satisfy curiosity. Students yearn for social acceptance more than academic achievement, which is a problem that society continues to fight. These causes are among the many that may or may not lead to drug usage. (Hayslett 1; Cepulkauskaite 2) The effects of drug abuse are many and range from coma to ... ... Executive Summary of the 2000 Primary Prevention Awareness, Attitude, & Use Survey (PPAAUS). 2000. March 23, 2003. Futris, Ted G. and Urvia McDowell. Adolescents at Risk: Illicit Drug Use. 2002. April 6, 2003. Hayslett, Chandra. Alcohol, Drugs Affect Dropout Rate-Study. February 13, 1996. March 9, 2003. Jacobus, Karen. Effects of Drug Use. 1999. April 6, 2003. National Center for Chronic Disease Prevention and Health Prevention. School Health Policies and Programs Study. September 30, 2002. April 6, 2003. Parents. The Anti-Drug. Winter 2002. April 7, 2003. Pride Says Teen Drug Use at 10-Year Low. July 19, 2002. April 6, 2003. Schuster, Eli. Education, Poverty Linked. November 26, 2002. April 9, 2003. Schydlower, Manuel and Committee on Substance Abuse. The Role of Schools in Combating Substance Abuse. May 1995. March 9, 2003. Substance Abuse and Mental Health Services Administration. The National Household Survey on Drug Abuse. September 3, 2002. March 9, 2003. Tobacco, Alcohol, and Other Drug Use Among High School Students – United States, 1991. August 5, 1998. March 9, 2002. Your Time-Their Future. Overview. 1999. April 9, 2003.

Gender wage gaps

â€Å" In all of the advanced capitalist states adult females were sing the contradictions of an instruction which seemed to assure self-fulfilment, and a labor market based on inequalities of category and gender † ( Brinton, 1993, as cited in Threlfall, 1996, p. 270 ) . This statement has been made more than fifteen old ages ago and indicated that adult females were non treated every bit sing work and wage. However, have fortunes changed since so? If yes, did they better or decline and to which widen? The purpose of this paper is to analyze the being of a gender pay spread in Japan and Germany and to measure possible grounds for it. Furthermore, an mentality for the hereafter will be given at the terminal.2. Gender Wage Gap in JapanThe Nipponese jurisprudence system is regulated by the Nipponese Standards Labour Law which was enacted after World War II in 1947. This Nipponese Standards Labour Law contained a clause which should protect working adult females. In world, this cl ause prevented adult females from working inordinate overtime and during darks ( Sama and Papamarcos, 2000 ) . This is why adult females could non mount up the oily pole. Furthermore, this jurisprudence prohibited that adult females were treated otherwise on the footing of sex ( Threlfall, 1996 ) . On top of this, as stated by Threlfall ( 1996 ) , the Standards Labour Law covered merely equal rewards but non publicity or retirement. During this clip, employers could be sued for favoritism, but this was an expensive and time-consuming act as each instance had to be dealt with individually. Additionally, many companies circumvented the danger of cases by new scaling of occupation rubrics ( Threlfall, 1996 ) . This changed in 1986 when the Equal Employment Opportunity Law ( EEOL ) was passed ( Sama and Papamarcos, 2000 ) . This jurisprudence encouraged companies in Japan to handle employees every bit in all facets like rewards, publicity, enlisting and hiring ( Threlfall, 1996 ) . Unfo rtunately, the EEOL contained no punishments for go oning favoritism and besides its amendment, which was enacted in 1999, did non truly better the inequalities sing pay and publicity between work forces and adult females ( Sama and Papamarcos, 2000 ) . Figure 1 clarifies these of import labor Torahs in Japan.Figure 1: Legal Mechanisms and Government EnterprisesNipponese Labour Standards Law of 1947 Contained protective clause for working adult females. Came under examination in 1970s as a possible hindrance to adult females ‘s calling promotion. Equal Employment Opportunity Law ( EEOL ) of 1986 Enacted in 1987, the EEOL called for equal wage for equal work. No punishments for lawbreakers. Employers asked merely to do a good attempt. June 1997 Amendment to the EEOL Enacted in 1999, the amendment lifted limitations on midnight, vacation, and overtime work by adult females in consequence since the 1947 Labor Standards Law. Further stiffened warnings against companies found in misdemeanor of the EEOL. No punishments attached. Beginning: Adapted from: Sama, L. and Papamarcos, S. ( 2000 ) . ‘Culture ‘s effects for working adult females in corporate America and Japan, Ind. ‘ . Cross Cultural Management – An International Journal. Vol. 7, No. 2, pp. 18-29. Harmonizing to Selmer ( 2001 ) , the Nipponese â€Å" pay system is based on senior status † ( pp. 236-237 ) . This indicates that publicity and pay rise are automatic and no topic to occupation responsibilities or virtue ( Selmer, 2001 ) . That means that employees get publicity and pay rise when they reach certain age degrees. â€Å" The gender pay spread is measured as the average pay of work forces minus the average pay of adult females, expressed as a proportion of the average pay of work forces † ( Evans, 2002, p. 191 ) . As stated by the World Economic Forum ( 2005 ) , â€Å" no state has yet managed to extinguish the gender spread † ( p. 1 ) . Harmonizing to OECD ( 2007 ) , the adult females ‘s medium pay in Japan is two tierces of that received by work forces. This represents twice the OECD norm. Figure 2 displays the gender pay spread of several states. Blau and Kahn ( 2003 ) stated that the gender pay spread in Japan is up to 85 % ( as cited in Johnes and Tanaka, 2006 ) . This means that adult females earn up to 85 % less than work forces. Recent beginnings indicated a gender pay spread of 65.9 % for 2007 ( Nipponese Institute for Labour Policy and Training, 2008 ) . The differences in the gender pay spread are capable to different informations used for analysis. Some computations include parttime workers, which are chiefly female and others base their computations on full-time employees merely.Figure 2: Gender Pay Gap in 2003Beginning: Adapted from: OECD ( 2007 ) . ‘Highlights Japan ‘ [ online ] . Available at: Uniform resource locator: hypertext transfer protocol: //www.oecd.org/dataoecd/20/20/39696303.pdf [ Accessed 29 December 2008 ] . 3. Reasons for the Gender Wage Gap in Japan As already stated above, Nipponese houses discriminate on the evidences of gender when paying employees. This chapter evaluates several grounds for the gender pay spread in Japan. First of wholly, many workers in Japan acquire a lifetime employment contract ( Ishii, 2000 ) . Nipponese houses make immense investings in employee preparation and that is why they want their employees to remain as long with the company as possible. Therefore, the continuance of fond regard to a house plays an of import function when negociating rewards. As it is most frequently foreseeable that adult females will non remain with one company for their whole life, because they want to get down a household one twenty-four hours, they reasonably much ne'er acquire a life-time contract ( Ishii, 2000 ) . Therefore, as stated by Ihsii ( 2000 ) , companies make no investing in human capital when they employ adult females as they think they will non profit in the hereafter from this investing as adult females soon er or later leave the company. The 2nd ground for the gender pay spread is based on different experiences. Miyoshi ( 2007 ) argued that there is no gender wage spread when people are employed straight after school, college or university. But when employees accumulate work experience, the pay spread enlarges. Miyoshi ( 2007 ) explains this fact by mentioning to the full-time work experience and senior status. The more full-time work experience an employee has, the more valuable he is. As adult females frequently have less work experience because of child-raising duties and merely parttime occupations, the get less money and less publicity than their male opposite number. Different features of workers represent the 3rd ground for the gender pay spread in Japan. Johnes and Tanaka ( 2006 ) explained that different features like age, work experience, instruction and continuance of work are one ground for the gender wage spread in Japan. They agree with Miyoshi when saying that differences in work experience are the ground for wage inequalities, but they extend the statement by adding other features like age and instruction. The greater portion of the gender pay spread in Japan can be explained by mentioning to the grounds stated above. However, there is besides a smaller portion of the net incomes spread that can non be explained. Harmonizing to Kawaguchi ( 2006 ) , this portion can be attributed to arouse favoritism.4. Gender Wage Gap in GermanySing German jurisprudence, article 3 paragraph 2 of the German Fundamental law of 1949 provinces that work forces and adult females have equal rights ( Maier, 2007 ) . Furthermore, paragraph 3 provinces that no 1 should be discriminated on the evidences of gender. This right for equal intervention and payment was non practiced in world as particular pay groups for adult females were allowed in corporate understandings until 1955 ( Maier, 2007 ) . Furthermore, Maier ( 2007 ) stated that most employees in Germany are paid harmonizing to these corporate understandings, â€Å" although the coverage is worsening † ( p. 11 ) . In 1980, a new paragraph was added to the German Constitution which demanded equal wage for work of equal value ( Winter, 1998 ) . But this amendment brought no opportunity. Later, in 2006, the General Equal Treatment Act was passed and paragraph 7 prohibited â€Å" unequal intervention within any employment relationship † ( Maier, 2007, p. 18 ) . This jurisprudence stated that lower rewards for adult females are non justified if they are based on gender. Unfortunately, German jurisprudence still lacks legal steps to command the execution of equal pay rules. Furthermore, Maier ( 2007 ) stated that it is non easy for adult females to claim their right for equal wage. Class actions are non allowed and therefore, all adult females must convey their single claim to tribunal. As this is frequently an expensive and time-consuming procedure, many complainants refrain from registering a suit ( Maier, 2007 ) . That is why Germany has a important high gender pay spread, although the German authorities has a female Chan cellor of the Exchequer ( Plass, 2008 ) . In world, as stated by Plass ( 2008 ) , Germany has one of the highest gender wage spreads on the European continent. Furthermore, more than 90 per centum of all on the job adult females are discriminated and earn between 80 and 210 cents less per hr ( Grad & A ; iacute ; n, del R & A ; iacute ; o and Cant & A ; oacute ; , 2006 ) . Legal norms for equal wage in Germany are displayed in figure 3.Figure 3: Legal Norms on Equal Pay in GermanyLegal footing Article/paragraph Persons covered Basic Law ( Grundgesetz ) Article 3 Para 2 and 3 All employees Civil Code ( B & A ; uuml ; rgerliches Gesetzbuch )  § 612 Para 3 ; Replaced by General Equal Treatment Act ( Allgemeines Gleichstellungsgesetz AGG ) in 2006,  §Ã‚ §3, 7, 8Any employment relationshipBeginning: Adapted from: Maier, F. ( 2007 ) . ‘The continuity of the gender pay spread in Germany ‘ [ online ] . Available at: Uniform resource locator: hypertext transfer protocol: //ww w.harriet-taylor-mill.de/pdfs/ discuss/Discussion % 20Paper % 2001 % 202007.pdf [ Accessed 29 December 2008 ] . Harmonizing to the German authorities statistics agency, Destatis, working adult females in Germany earned 24 per centum less than work forces in 2006 ( as cited in Plass, 2008 ) . As stated by Maier ( 2007 ) , this figure has been reduced to 22 per centum in 2007. Whereas the mean difference in wage is 15 per centum in the European Union ( Spiegel Online International, 2008 ) .5. Reasons for the Gender Wage Gap in GermanySeveral grounds contribute to the big gender pay spread in Germany. First of wholly, as mentioned by Lauer ( n.d. ) , adult females frequently do non possess the same instruction and accomplishments as work forces do. Employers who place value on these exact accomplishments are likely to pay adult females less in order to counterbalance the deficiency of accomplishments and cognition. Furthermore, Lauer ( n.d. ) besides mentioned that accomplishments and cognition may be rewarded otherwise between work forces and adult females. Meaning that adult females with the same educational background and cognition will gain less because these indistinguishable accomplishments are non rewarded the same manner by the employer. In add-on, Maier ( 2007 ) identified the deficiency of legal barriers against low rewards as a ground for the gender wage differences in Germany. As there exists no general lower limit pay in Germany, and as the state has about three million unemployed individuals ( Bundesagentur f & A ; uuml ; R Arbeit, 2008 ) , it is easy for employers to make full a low-paid vacancy. Furthermore, Lauer ( n.d. ) identified occupational crowding of adult females in low paid businesss as another beginning for gaining inequalities between work forces and adult females in Germany. There is besides the fact that there is a low proportion of working adult females in extremely paid places ( Maier, 2007 ) . Concluding, Maier ( 2007 ) stated that factors like age, instruction and work experience present merely a really unimportant ground for pay favoritism. Again, the unexplained portion of the gender pay spread can be attributed to favoritism based on gender ( Lauer, n.d. ) .6. Similarities and Differences between Japan and GermanyAfter analysing the gender pay spread in Japan and Germany and its grounds, several similarities every bit good as differences can be pointed out. First of wholly, there is a important high gender pay spread in both states, although the difference in net incomes is higher in Japan with about 35 per centum compared to Germany with approximately 22 per centum ( Maier, 2007 ) . However, the German net incomes spread is 7 per centum higher than the European Union norm ( Spiegel Online International, 2008 ) . Both states put accent on the features of employees. Age, work experience and instruction are of import when negociating rewards. As adult females frequently have less instruction or work experience than work forces ( Lauer, n.d. ) , they get paid less than their male opposite number. Furthermore, portion of the gender pay spread in both states is an unexplained portion which can be attributed to gender favoritism ( Kawaguchi, 2006 ; Lauer, n.d. ) . Differences between the two states can be found in the fact that Nipponese employers discriminate when puting in human capital. Due to the Nipponese lifetime employment, many employers consider instead carefully whether to use adult females or non. As it is obvious to them that adult females will go forth the company some twenty-four hours for child-raising responsibilities, they will thereby take away the human capital in which the company invested.7. DecisionEven if both states enacted Torahs in the 80ies which should guarantee equal wage for work of equal value, there is still a important gender pay spread discernible. Japan every bit good as Germany managed during the last to decennaries to contract this spread, but this happened likely merely because of the new Torahs which were enforced. When looking in front, both states will likely hold a different hereafter. Japan will lodge to its lifetime employment system ( Kato, 2001 ) and thereby will maintain the net incomes spread bet ween work forces and adult females stable. The fact that more and more Nipponese adult females decide to prosecute their callings can perchance assist in contracting the gender wage spread ( Fackler, 2007 ) . Germany is likely to increase the gender wage spread as the coverage of corporate understandings, which set equal rewards for work forces and adult females, is worsening ( Maier, 2007 ) . Furthermore, every bit long as there is no support from the authorities to implement the right for equal money for work of equal value, the gender pay spread will non be narrowed.8. Bibliography,Blau, F. and Kahn, L. ( 2003 ) . ‘Understanding international differences in the gender wage spread ‘ . Journal of Labor Economics. Vol. 21, pp. 106-144. Brinton, M. ( 1993 ) . Womans and the economic miracle: gender and work in post-war Japan. Berkeley: Calif. Bundesagentur degree Fahrenheit & A ; uuml ; R Arbeit ( 2008 ) . ‘Der Arbeits- und Ausbildungsmarkt in Deutschland ‘ ( The work and instruction market in Germany ) [ on-line ] . Available at: Uniform resource locator: hypertext transfer protocol: //www.pub. arbeitsamt.de/hst/services/statistik/000000/html/start/monat/ aktuell.pdf [ Accessed 6 January 2009 ] . Evans, J. ( 2002 ) . ‘work/family rapprochement, gender pay equity and occupational segregation: the function of rims and public policy ‘ [ online ] . Available at: Uniform resource locator: hypertext transfer protocol: //economics.ca/cgi/jab? journal= cpp & A ; view=v28s1/CPPv28s1p187.pdf [ Accessed 16 December 2008 ] . Fackler, M. ( 2007 ) . ‘Career adult females in Japan find a out of use way ‘ . The New York Times, [ online ] . Available at: Uniform resource locator: hypertext transfer protocol: //www. nytimes.com/2007/08/06/world/asia/06equal.html [ Accessed 6 January 2009 ] . Grad & A ; iacute ; n, C. , del R & A ; iacute ; o, C. and Cant & A ; oacute ; , O. ( 2006 ) . ‘Poverty and adult females ‘s labo ur market activity: the function of gender pay favoritism in the EU ‘ [ online ] . Available at: Uniform resource locator: hypertext transfer protocol: //www.ecineq.org/milano/ WP/ECINEQ2006-40.pdf [ Accessed 6 January 2009 ] . Ishii, H. ( 2000 ) . ‘Occupational segregation and the gender pay spread in Japan ‘ [ online ] . Available at: Uniform resource locator: hypertext transfer protocol: //www.kli.re.kr/ iira2004/pro/papers/HisakoISHII.pdf [ Accessed 05 January 2009 ] . Nipponese Institute for Labour Policy and Training ( 2008 ) . ‘Wages and labor costs ‘ [ online ] . Available at: Uniform resource locator: hypertext transfer protocol: //www.jil.go. jp/english/estatis/databook/2008/05.htm [ Accessed 05 January 2009 ] . Johnes, G. and Tanaka, Y. ( 2006 ) . ‘Changes in gender pay favoritism in the ninetiess: a narrative of three different economic systems ‘ . Japan and the World Economy. Vol. 20, pp. 97-113. Kato, T. ( 2001 ) . ‘The t erminal of lifetime employment in Japan? : grounds from national studies and field research ‘ . Journal of the Japanese and International Economies. Vol. 15, pp. 489-514. Kawaguchi, D. ( 2006 ) . ‘A market trial for sex favoritism: grounds from Nipponese firm-level panel informations ‘ . International Journal of Industrial Organization. Vol. 25, pp. 441-460. Lauer, C. ( n.d. ) . ‘Gender pay spread in West Germany: how far do gender differences in human capital affair? ‘ [ online ] . Available at: Uniform resource locator: hypertext transfer protocol: //papers.ssrn.com/sol3/papers.cfm? abstract_id=217651 [ Accessed 6 January 2009 ] . Maier, F. ( 2007 ) . ‘The continuity of the gender pay spread in Germany ‘ [ online ] . Available at: Uniform resource locator: hypertext transfer protocol: //www.harriet-taylor-mill.de/pdfs/discuss/Discussion % 20Paper % 2001 % 202007.pdf [ Accessed 29 December 2008 ] . Miyoshi, K. ( 2007 ) . ‘Male-female pay derived functions in Japan ‘ . Japan and the World Economy. Vol. 20, pp. 479-496. OECD ( 2007 ) . ‘Highlights Japan ‘ [ online ] . Available at: Uniform resource locator: hypertext transfer protocol: //www.oecd.org/dataoecd/20/20/39696303.pdf [ Accessed 29 December 2008 ] . Plass, S. ( 2008 ) . ‘German adult females struggle with gender pay spread ‘ . International Herald Tribune, [ online ] . Available at: Uniform resource locator: hypertext transfer protocol: // www.iht.com/articles/2008/08/28/business/women.php? page=1 [ Accessed 31 December 2008 ] . Sama, L. and Papamarcos, S. ( 2000 ) . ‘Culture ‘s effects for working adult females in corporate America and Japan, Ind. ‘ . Cross Cultural Management – An International Journal. Vol. 7, No. 2, pp. 18-29. Selmer, J. ( 2001 ) . ‘Human resource direction in Japan ‘ . International Journal of Manpower. Vol. 22, No. 3, pp. 235-243. Spiegel Online International ( 2008 ) . ‘German adult females earn a fifth less than work forces ‘ . Spiegel Online International, [ online ] . Available at: Uniform resource locator: hypertext transfer protocol: //www.spiegel.de/international/germany/0,1518, 558526,00.html [ Accessed 31 December 2008 ] . Threlfall, M. ( 1996 ) . Maping the adult females ‘s motion. London: Verso. Winter, R. ( 1998 ) . Gleiches Entgelt degree Fahrenheit & A ; uuml ; r gleichwertige Arbeit: Ein Prinzip ohne Praxis ( Equal wage for work of equal value: a rule without practice. ) . Baden-Baden. World Economic Forum ( 2005 ) . ‘Women ‘s authorization: mensurating the planetary gender spread ‘ [ online ] . Available at: Uniform resource locator: hypertext transfer protocol: //www.weforum.org/pdf/Global_Competitiveness_Reports/Reports/gender_gap.pdf [ Accessed 30 December 2008 ] .

Writing a Term Paper

Writing a Term Paper Writing a Term Paper Writing a Term Paper Thus, you have to write a term paper and you do not know how to write it. Start with the preparation stage of term paper writing - write down term paper ideas you have on the topic.   You will find it easier to write a term paper if you build an outline first.   Think carefully about what you are going to write. Choose the topic which will be interesting for you and your reader. Decide on the purpose of your term paper writing. Whatever topic you choose, it must fit the academic purpose. Term paper may be descriptive, narrative, or propose solutions to problems. Term paper may be creative in the sense that the authors have an opportunity to explain their points of view creatively. Do not forget to include a thesis statement in the opening part of your term paper.   Thesis statement is a sentence that explicitly identifies the purpose of term paper writing or previews its main ideas. A thesis is the main idea, not the title. It must be a complete sentence that explains in some detail what the reader should expect to find in your term paper. You should include thesis in the first paragraph of your term paper. Term paper must consist of at least three paragraphs. While a two-paragraph term paper may be possible to write, most of the tutors expect to receive a term paper that has a clear introduction, detailed body, and logical conclusion.   The primary purpose of term paper writing is to thoroughly discuss the main idea. Term Paper Format Guidelines Term paper outline will help to write a good academic work. The introduction paragraph is the first paragraph of your term paper. It introduces the main idea of term paper writing. A good opening paragraph attracts the interest of your reader and tells why your topic is important. Write down a good thesis statement. Provide some background information about your topic. You should focus on interesting facts, quotations, or definitions of important terms you will use later in the term paper. Supporting paragraphs make up the main body of your term paper. They develop the main idea. Develop each supporting point into a detailed full paragraph.   You should use transition words to connect supporting paragraphs. Transition words link your paragraphs together and make your term paper easier to read. Use them at the beginning and end of your paragraphs. The summary paragraph comes at the end of your term paper after you have finished developing your ideas. The summary paragraph is a concl usion. It summarizes or restates the main idea of term paper writing. You want to leave the reader with a sense that your term paper is complete. Restate the strongest points of your term paper that support the main idea. Custom Written Term Papers You are welcome to ask our writers for term paper writing help if you are not sure how to write a good term paper by yourself. We are ready to help you with all steps of term paper writing and we guarantee high quality of every term paper delivers.   Entrust your assignment only to experienced writers!

Earth First vs. Headwaters essays

Earth First vs. Headwaters essays Earth First! is characterized as a radical environmental group by its enemies and as a necessary and militant group seeking to protect the environment from illegal use and predatory actions by big business by its supporters. The group has raised objections to one project in particular, the Headwaters project in Humboldt County in Northern California, bringing it into conflict not only with the Maxxam Corporation that is pushing this project and with various employees or potential employees of that company but also with the FBI, lading to several court cases either directed at Earth First! or undertaken by Earth First! in order to challenge the actions of Maxxam. A number of legal issues are raised in these court actions by both sides in the dispute. Headwaters Forest was acquired by Maxxam Corporation in 1986 in a leveraged buyout. Maxxam Corporation is headed by Texas financier Charles Hurwitz, and he greatly increased logging of ancient redwoods to reduce his takeover debt, which started a ten-year battle with Earth First! over what would happen to the forest. The forest in question includes six ancient groves of old-growth coastal redwoods covering approximately 6,000 acres. Also included is another 12,000 acres of old-growth trees. These have been selectively logged but are surrounded by a mixture of young forest, stream zones, and cut-over lands targeted by environmentalists for restoration. Groups like Earth First! became interested because there are good reasons The old-growth redwoods of Headwaters provide critical habitat for the endangered marbled murrelet, coho salmon, and other species. Only 150 years ago the redwood forests of Oregon and California covered two million acres; now less than four percent remain. The Clinton administration and the State of California have agreed to purchase two of ...

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Business Strategy Essay Example | Topics and Well Written Essays - 2000 words

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