Critique Of My Ipc Class - 954 Words

IV. Critique the Theory In my IPC class we discussed five criteria for evaluating theories and those are: scope, testability, parsimony, utility, and heuristic value. Scope refers to how much does the theory describe and explain. The theory describes and explains its rules-based system fairly clearly, although I feel that the rules are a little vague and should be more in depth to have a better understanding for the readers. On the other hand, it explains the main idea of the theory extremely well, very easy to relate to and understand. Testability asks is it testable. This theory is definitely testable, I found numerous studies and experiments examining this theory and the studies were very accurate and brought up valid points. You can see that being informed prior to the study about this theory dramatically changes the results of these experiments compared to participants that haven’t even heard of it and know nothing about it at all. Parsimony is asking is it approp riately simple to understand, describing, explaining, and predicting future events. The best theories are appropriately simple and therefore are more well known and widely used. CPM theory was very simple to understand especially as a freshman in college it really appealed to me because it is so evident in my life right now. The explanation on the theory was very simple to perceive, and the theory directly gave all of the details in ten to twelve easy to understandShow MoreRelatedRe Thinking Queer Bodies Through Law1412 Words   |  6 Pagesqueer subject. The colonial administration created the category of the queer subject as a result of governance, i.e. through the adoption of Indian Penal Code (‘IPC’) in 1860. Section 377 of the IPC criminalized sexual offense against the order of nature (non-procreative sex). The paper historically draws out Section 377 of the IPC. Through a close reading of the judgment the paper focuses on analysing the limits that the law p oses to a discussion of sexuality. The paper, while recognising theRead MoreEssay on Digital Media and Society5371 Words   |  22 PagesFinal exam study Digital Media and Society Week 1 What this class is about†¦ * Humans exchanging meaning * Through messages, by innovating using devices originally intended for corporate and government data management... computers * The debates about emerging media * How these debates are important to you profession development * You are a†¦ knowledge worker Field labels * New communication technology * New media * Digital media Article: how is work changingRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagesmigration numbers is a challenging task. Records of long-distance migration are much more readily available than of short-distance and domestic migrations. But even many long-distance moves—such as those by ship passengers not traveling in third class or steerage—were not categorized as migration. Others were not recorded at all. In some cases, authorities did not have the interest or capacity to keep semiaccurate records; in others, migrants purpose- WORLD MIGRATION IN THE LONG TWENTIETH

Pride And Prejudice By Jane Austen - 1061 Words

Throughout Pride and Prejudice (1813) the character of Elizabeth â€Å"Lizzie† comparatively differs from that of her mother, Mrs. Bennet and her younger sister, Lydia. Elizabeth Bennet, Jane Austen’s protagonist was depicted as an intelligent, rebellious and nonconforming woman of the early nineteenth century; a likely prototype of the women’s libber before it became fashionable one hundred years later when women started demanding the right to vote. Intelligent in her own right, Elizabeth had her own thoughts and values and felt she should express herself when the occasion arose, when in fact it was not a socially acceptable trait for women to have in the early nineteenth century. Women, like children were to be seen and not heard. Despite the independent attitude she bore which gave off a disconcertment for her own or her family’s financial wellbeing, â€Å"Lizzie†, ended up conforming to the role expected of her as a woman of her time by agre eing to marry the one man she swore she would never dance with, Mr. Darcy. Elizabeth’s mother Mrs. Bennet was the humorous epitome of a stereotypical middle class woman of the late eighteen hundreds England. She was considered by those in higher statuses as lower class; her loud boisterous behavior lacked a certain ladylike refinement of the upper classes that Mrs. Bennet herself strived for her daughters to attain through marriage. The character of Mrs. Bennet reflected the adherence to the expected roles of women in her time.Show MoreRelatedPride And Prejudice By Jane Austen Essay1724 Words   |  7 PagesThe 18th century novel, Pride and Prejudice, by Jane Austen, is a fascinating book about a young woman’s struggle with family and love. 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Taxation - Theory - Practice and Law Income and Earning

Question: Describe about the Taxation, Theory, Practice and Law for Income and Earning. Answer: Case Study 1- Residence and Source As per the given case study, Fred shall be taxed on the grounds of being a resident in Australia and as he has resided for more than 11 months before he returned back to England. Due to this fact, his income and earnings from France at the time of his employment in England will also be considered for the purpose of Australian tax assessment. Due to the intricacies involved in the assessment of the issues of the residency, it is likely stay dependent upon the individual personal situations. Although it has to be considered that one cannot put much emphasis on the importance of lucidity in the subject of residency and the immigrants seeking suitable advice in advance of a particular undertaking of the contract or business venture. During the tax evaluation, Fred is considered as the primary resident of Australia being given the fact he has resided for more than 183 days. As per the taxation rules any migrant residing in Australia for more than 183 days either sporadically or incessantly is liable to be taxed. It has to be also noted that Fred holds a lease 12 months. It is also seen that Fred stayed with his wife during that period before returning to his local place due to ailing conditions. As per Australian taxation agency, an individual can only be excluded from tax only when he/she has satisfied the conditions of dwelling outside Australia. The law also states that the person must not have any intention of taking up residence. As per the domicile test, it has been observed that taxation ruling no. IT 2650clearly states that the individuals national state is the place where individual is born until he or she migrates to a separate country and adopts a domicile of their personal choice. According to the case study Fred is a resident of Britain and intends to operate his business in Australia. However in terms of his tenure of stay it is not sufficient as he resided in Australia for more than 11 months and took a house on lease for period exceeding 12 months returning to his native place due to ill health. Based on the aforementioned conditions the residential status of Fred is considered based on his stay at Australia and the residency test further provides the information that the liability of taxes dependent on the situations of his stay. It has to be also noted that if a person comes back to his place of origin then the regularity, occurrence and that tenure concerning those trips can become an important factor. In case the primary reasons for an individuals absence from Australia is due to business, then this fact is not enough to support the claims that the person is not an inhabitant. Moreover, the ties with his family and business in Australia, Fred is liable to be taxed under the Income Tax Act. Case study 2 Ordinary Income I. Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 The case considers the problems related to realization of capital assets and the scope of exploitation of earnings from sale of property for the presence of minerals in form of capital or ordinary income. Law: the different types of ruling procedure provides a uniform direction in determining whether income of the company is as a result of the profit generated from isolated dealings under subsequent25(1) of the Income Tax Assessment Act 1936 (Arthur 2016). The main components of the isolated transactions are: Such transactions which are included to non-business taxpayers and; Transactions which are outside the ordinary course of business of a tax payer with respect to individual carrying out trade and commerce activities Outcome: As stated by Arthur (2016), the outcome of such a situation states that the taxpayer has to be assessed based on profit generated from the sale of land. These profits are considered as income in nature. It has to be further noted that the taxpayer intended to generate profit by selling the land. Hence, it indicates that the taxpayer never had a sufficient amount of funds to perform mining activities in the land. As per the statement given by Lord of justice, it has to be understood that the owner of an ordinary investment has the choice to realize it so that it taxpayer may act in a higher price when the acquisition is done on it enhanced price and not based on profit. It has been stated as per Sense of Schedule D of the Income Tax Act of 1842, which is further assessable to the income tax act (Mares and Queralt 2015). I. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 The aforementioned case takes into consideration several issues, which we are identified as the result of his net income. The case also considers whether any sale of land or subdivision has been used for the purpose of mining activities, which were assessable in form of the realization of capital or in form of ordinary income. Law: Capital Gains Tax: As per the law given by capital gains tax, the gains or loss can be realized if a CGT event takes place or due to any capital gains from assets. As stated under section 108-5(1) of the income tax assessment act 1997 that the origin of capital gains is described as any form of legal equitable right or a property that is not recognized as a property (Samuel 2013). Outcomes: The decision approved by the authority can be cited as the proposition of meager realization of an asset as in an enterprising way on capital. It is to be further understood that the report by common law states that the case prolonged for two days for hearing furthermore the judgment took six days. Additionally, it can be understood that there cannot be a long factual inquiry made into the several activities of the taxpayer or the extensive nature of disputes regarding the accounting and other problems associated with the case. The outcome further indicates that the substantial commercial exercise was a mere capital assets realization (Barnett and Harder 2014). II. FC of T v Whit fords Beach Pty Ltd (1982) 150 CLR The following case study takes into consideration whether the taxpayer was assessable as per the norms of profit on sales of subdivided land listed under section 25(1) or 26(a) or whether it was an incidence of realization of the capital assets. Law: The directions given as per this law offers in determination of proceedings which have occurred from Isolated transactions which are treated as income or assessable under subsection 25 (1) of the Income Tax Act Assessment Act 1936 (Fleischer 2015). On the contrary the rulings is not accountable for application of section 25 A of the capital gains and capital losses under provision (Part IIIA) or Division of Part III. Outcomes: Based on the verdict given by Wilson JJ, Murohy, Gibbs CJ and Mason it was noted that the taxpayer where assessable on the ground of profits which was generated as a result of sale of land as stated under section 25 (1). The High Court further clarified that the profit had exceeded the boundary of realizing a capital asset and the activities, which are constituted in carrying out the business activities based on the land development. The profit sourced from the sale of land was assessable under the second limb of section 26 (a) as a form of profit taking place by any scheme or undertaking. Although as per the statement given by Mason J and Gibbs, the second limb is only operational when section 25 (1) does not take into consideration the profit sourced from gross income (Burke 2016). The outcome is further noted by profits, which was to be computed after subtraction from the gross proceeds as a result of relevant sales value of the land on a specific date when it was ventured in land development business of the taxpayer. III. Statham Anor v FC of T 89 ATC 4070 The aforementioned case relates to questioning of the proceedings which is received as a result of sale of its subdivided lots constituting assessable income either are under listed as per section 25 (1) or 26 (a). Law: Assessable income: As stated by Davison et al. (2016), the selling activities from the origin of the acquired subdivided land was used for the purpose of farming along with proceeds derived from carrying on a business represented any kind of sheer realization of the assets. Outcomes: As per the rulings of federal court the net proceeds sourced from the selling of subdivided land did not constitute of assessable income under section 25 (1) or 26 (a). As per the statement given by Hartigan JJ, Woodward and Lockhart it was further observed that the mere realization of asset with the profit does not mandatorily provide the taxable profit. It was further stated by them that the profit must take place as a result of carrying out business undertaking (Ricketson et al. 2012). Hence, it has to be noted that the mere degree of realization is not responsible for converting it into a business unit are schemes however the amount of realization activities must be taken into account while accessing the nature of undertakings as per (ATC p 4075). IV. Casimaty v FC of T 97 ATC 5135 As per the given case study, it shows the determination of profit arise out of selling of subdivision parts of property which is assessable either under section 25(1) or 25A (Horngren et al. 2013). Law: The aforementioned case falls under the purview of assessable income which outlines the sales of subdivided land obtained initially and utilized for the purpose of farming (Bently and Sherman 2014). The law further questions whether the profits have occurred from the various types of business activities or it is any form of mere realization of the capital assets. Outcomes: As per the rulings of federal court, the earnings were not derived out of any form of commercial subdivision of property or any form of profit making undertaking or scheme. As per the court rulings, it was stated that the profit were sourced from a part of realization of capital asset of the taxpayer. It was further derived from the case that the taxpayer was always involved in conducting his business activities related to fencing and farming along with his sons and wife. However, as per the rulings of the case he did not attempt to bring any sort of action view into the accountability as a partnership asset (Hart Clark and Fazzani 2013). It was also observed the taxpayer did not seek any claim for the business expenses in form of interest, which was taken to repay the various types of cost related to sub divisional overheads. The court further fostered the verdict by stating that the action view was obtained by the taxpayer with the motive of primary production that no profit from s ales is assessable in accordance with the first limb of Section 25A (1). The court further ruled that neither of the second limb of the subsections had any applications as the sales did not take place during the course of carrying on with the profit undertaking scheme. V. Moana Sand Pty Ltd v FC of T 88 ATC 4897 As per the aforementioned case study questions on the viability of section 25 (1) or 26 (a) include the taxpayer assessable income with respect to the amount obtained by taxpayer as a result of the subtraction of the relevant cost to derive the profit as a result of selling of land. Law: The High Court ruled that the guidance in determination of the profit generated from the individual income as to whether they are assessable under section 25(1) of the income tax Assessment Act 1936 (Morse 2013). Although it has to be noted that the rulings did not consider the applicability of section 25A which is as a result of taxpayers capital gains are capital losses under division 6A of Part III are under provision of (Part IIIA) (Fuest et al. 2013). Outcomes: The outcomes generated from various types of court rulings states that the amount received from the taxpayers was because of isolated transactions. The associated relevant profit was further taken into account as income in terms of general concept which is in compliance with the decision passed by High Court in FC of T v The Emporium LTD 87 ATC 4363 and hence it is constituted as assessable income under section 25(1) (Dwyer et al. 2013). As per the given case study, the taxpayers also acquired the land in order to work as well as the sand the land and further sell it to earn profit (Palan, Murphy, and Chavagneux 2013). It was further noted that the profit was generated from restarting of the land activities by the course production board which still formed a part of the assessable profit notwithstanding with the fact that taxpayer had no intentions to dispose the land in the initial stage. It was rather observed that the taxpayer sold the land as and when it became ideal enough for s ubdivision. As per the rulings of the court the profit was also assessable as per second limbs of section 26 (a) as it was derived from the execution of profit-making scheme are undertaking (Morse 2013). VI. Crow v FC of T 88 ATC 4620 The aforementioned case study questions on the applicability of subsection 25 (1) or section 26 (a) of the Income Tax Assessment Act 1936 which shows the operability to include the various factors of assessable income of the taxpayers profit derived from selling off land activities near Hobart (Deegan 2012). Law: Assessable income: The rulings of the law states that the sale of subdivided land was acquired and used for purpose of farming along with the different types of proceeds generated from carrying on a business activity are illustration of meager realization of capital assets Outcomes: As per the decision stated for the case it was clear that the property was utilized in form of a mine for a longer tenure than it was used as a farming business as given in the case. The different types of rulings of the court further suggested that the taxpayer was involved in boring activities for the purpose of purchasing five large blocks of land and subsequently conducting farming activities on the same. It was also observed that at a later stage, the taxpayer decided to sell off some portion of the land and hence he was assessable on the profit for carrying on business relating to development of the land. VII. McCurry Anor v FC of T 98 ATC 4487 The given case questions on the profit accumulated because of sale of land which is assessable under section 25 (1). Law: Assessable income: the law as per the assessable income clearly states that the taxpayers are evaluated under the section 25 (1) of the Income Tax Assessable Act 1936 on the profit from the sale of land. Based on this it was derived as a profit making undertaking scheme (Corones 2014). Although it should be noted that this particular, section is not applicable for sale of property which is acquired on or after 20 September 1985. Outcomes: The outcomes as per the law clearly reflects that the taxpayers had a blood relationship off being a brother and both of them use their own funds and credits financed from bank for the purpose of purchasing land on which their house was built. On the other hand it was observed that the taxpayers cleared their old house for the purpose of constructing three townhouses on the same area of land. As per the rulings of the court, it was stated that if a property acquired during the course of commercial dealing or business with an intention to generate profit from the development of sale, then that venture shall not be considered as an investment. The rule of the court further states that the profit accumulated forms a part of the income [sec 25 (1)] (Campbell 2013). The rulings of the court further states that the in such a situation the taxpayer is considered under the purview of commercial dealings. Hence the taxpayers were not carrying a business activity and the profit derived from tr ansaction that can be considered as a commercial dealings (Sidhu and Christie 2015). Reference List Arthur, G., 2016. Tax files: Taxation duties of executors. Bulletin (Law Society of South Australia), 38(2), p.28. Barnett, K. and Harder, S., 2014. Remedies in Australian Private Law. Cambridge University Press. Bently, L. and Sherman, B., 2014. Intellectual property law. Oxford University Press, USA. Burke, K.C., 2016. Taxing Risky and Non-Risky Compensation: Section 707 (a)(2)(A). Journal of Taxation of Investments, 33(4). Campbell, D., 2013. International joint ventures. Juris Publishing, Inc.. Cohen-Kurzrock, B.A., 2015. What's It Worth to You-A Brief Evaluation of the 2016 Greenbook Consistency in Valuations for Transfer and Income Tax Proposal. HLRe: Off Rec., 6, p.99. Corones, S., 2014. Sector-specific regimes. Thomson Reuters Lawbook Co. Davison, M., Monotti, A. and Wiseman, L., 2016. Australian intellectual property law. Cambridge University Press. Deegan, C., 2012. Australian financial accounting. McGraw-Hill Education Australia. Dwyer, L., Forsyth, P., Spurr, R. and Hoque, S., 2013. Economic impacts of a carbon tax on the Australian tourism industry. Journal of travel research, 52(2), pp.143-155. Fleischer, V., 2015. Two and Twenty Revisited: Taxing Carried Interest as Ordinary Income Through Executive Action Instead of Legislation. Available at SSRN 2661623. Fuest, C., Spengel, C., Finke, K., Heckemeyer, J. and Nusser, H., 2013. Profit shifting and'aggressive'tax planning by multinational firms: Issues and options for reform. ZEW-Centre for European Economic Research Discussion Paper, (13-044). Hart, T., Clark, S. and Fazzani, L., 2013. Intellectual property law. Palgrave Macmillan. Horngren, C.T., Sundem, G.L., Schatzberg, J.O. and Burgstahler, D., 2013. Introduction to management accounting. Pearson Higher Ed. Mares, I. and Queralt, D., 2015. The non-democratic origins of income taxation. Comparative Political Studies, 48(14), pp.1974-2009. Morse, S.C., 2013. Startup Ltd.: Tax Planning and Initial Incorporation Location. Fla. Tax Rev., 14, p.319. Palan, R., Murphy, R. and Chavagneux, C., 2013. Tax havens: How globalization really works. Cornell University Press. Ricketson, S., Richardson, M. and Davison, M., 2012. Intellectual property: cases, materials and commentary. LexisNexis Butterworths. Samuel, G., 2013. Law of Obligations Legal Remedies. Routledge. Sidhu, R.K. and Christie, P., 2015. Transnational higher education as a hybrid global/local space: A case study of a Malaysian-Australian joint venture. Journal of Sociology, 51(2), pp.299-316.

Sustainable Management of Forest

Question: Discuss about theSustainable Management of Forest. Answer: Introduction: Contemporary Sustainability Measures can Serve as the Ultimate Tool in Reviving the Balance Between Development and Environment. Human civilization has transformed in ways unimagined by the virtue of trans-global urbanization and the nature has paid the price of it. The alarmingly increasing rate of natural disasters is the ripe evidence of this emerging issue (Higman, 2013). Time has come for the society to take heed of the repercussion of uncontrolled developmental procedures that has affected the natural balance of our environment. Sustainable management of the forest can be defined as the use of forestlands and resources in a manner and rate that maintains the biodiversity, yield and regeneration capacity. (Long and Mock, 2012). This report attempts to highlight three contemporary takes to sustainable forest management and evaluate the pros and cons of it. Selection Cutting: Sustainable forest management has expanded significantly ever since its onset in the 1990s (Kant and Albert Berry, 2005). Selection cutting method aids in the managing the continued growth of several age classes of trees within a particular stand. (Hahn and Knoke, 2010). Despite having few implementation issues, there are benefits that elevates the status of selective cutting, some of them are: Uneven-aged stands usually exhibit higher level of vertical structure that is preferred by various species of birds and mammals. These stands facilitate higher carbon sequestration levels Uneven aged stands are known to produce a higher level of concentrated flow of market and nonmarket woodland resources than even aged stands (Pelleetier et al., 2017). Timber undoubtedly is a valuable and irreplaceable resource, and there will always be need for it. Selective cutting assures the discretion in uprooting trees, and ensures that the particular species has a chance to reseed itself. It also allows better yields to know which trees to log, and which ones to leave out (Higman, 2013). One example of selection cutting can be the Canadian author on alternative forestry, Merve Wilkinson (Van gadow, Pukkala and Tome, 2012). According to him, he could harvest over 1670000 board feet of wood from his own property using selective logging. Research suggests that he could elevate annual growth percentage by 10 % due to selective logging; this example itself validates the viability of the procedure (Duncker et al., 2012). Strip Cutting: Strip cutting is a method of clear cutting that explains the practice of cutting down all stems in a row that attempts to minimize the possibility of wind-throw. This natural forest management technique clear-cuts the narrow strips alternating with every harvest cycle of 40 years (Mori, Lertzman and Gungstafsson, 2016). This method has mostly been utilized in Canada and Northern Alberta in a few forest sites with black spruce boreal forests. Strip clear-cut can be of two types: Alternate strip clear cutting: This technique has two stages, the initial stage produces narrow clearcuts with leave-strips in between, the next stage is after regeneration of first-pass strips (Higman, 2013). Progressive strip clear cutting: This method is almost similar to the alternate striping with just more pass stages than the alternate method The advantages of strip clear cut might not be as much as selection cutting, some of the benefits of strip cuttings are the ease of harvesting as the method only requires harvesting by removing several strips rather than an entire stand with just the restriction of time and expense (Pelletier et al., 2017). Reduction in Road Building in Uncut Forest Areas: Deforestation has taught the world the lesson by the virtue of increasing rate of natural disasters every day. In order to generate more connected communication across the world, each and every strip of land is now connected by roads. However, road building into old growth uncut areas has more cons than pros (Higman, 2013). Different countries have different regulations upon road construction in uncut forests and all these regulations heavily depend on the societal and political aspects of the respective countries, but they all have similar objectives (Pelletier et al., 2017). The increasing rate of road kills and habitat fragmentation has prompted the authority to enforce strict regulations on woodland roadconstruction and many forest roads have been blocked in dense regions. There are some pros to the legislations, Evidence suggests that more than 1 million wild animals are killed in a day due to road accidents all over the world, reduction in road construction in the uncut forest areas will significantly decrease the road kill stats (Von Gadow et al., 2012). Habitat fragmentation is a major concern of the environmentalists and reduction in excessive road construction will reduce the severe risk of biodiversity loss due to habitat fragmentation. Studies suggest that a large number of avian species change their habitat course due to their road aversion tendencies. Reduction of road construction will also ensure a limitation in the soil erosion and will diminish the possibility of disturbance to the forest areas (Von Gadow et al., 2012). On another hand, there are certain cons to the concept as well: Forest products contribute a large chunk to the economy of the nations concerned and the lack of connectivity to the forest can serve as a hurdle in the path of proper utilization of the forest products (Brack, 2014). Timber still is the major resource of human society and the loss of connectivity to the forests will damage the timber industry drastically. The survival of indigenous population in many countries depends on the forest resources and complete disconnection from the forest will inflict profound damage to their lives (Von Gadow et al., 2012). Use of Certified Timber: Timber certification can be defined as the process that validates the timber raw material and its quality standards via sets of quality assessment procedures (Brack, 2014).. The policy has been designed to check the forest management standards of the traders and correlate their management practices to the government standards (Kitayama, 2013). The concept of forest management targets ton main sectors, certifying sustainable forestry practices that includes various sustainability practices like forest inventory planning, silviculture, harvesting, road construction regulations and certifying the product itself. Undoubtedly, the objective of timber certification is to link the consumers with environmental awareness with the products and this policy can be the ultimate tool in establishing sustainable forestry worldwide (Duncker et al., 2012). Consumers are aware of the environmental implication of excessive industrialization now more than ever; with the correct strategic approach, the certified timber policy can change the scenario, Certified timber can significantly change the purchase pattern in the customers by comparing the products on the basis of their environmental attributes (Brack, 2014). Producer behavior can also be changed with strict regulations imposed and periodic evaluations that mandates certified timber policy. The cost benefit of premium products can be raised which will benefit the producers and will encourage the producers more to adopt the certified timber policy (Brack, 2014). Many agencies are already adapting to the current market scenario and have incorporated certified timber policy in their arsenal like Australian choice timber and Vicforest. The UK based PEFC have mandated the use of certified timber policy and that has only seen positive results (Brack, 2014). Canada has also succeeded in successfully implementing certified timber policy in many sectors and many other countries have now started to follow their footsteps. Conclusion: Ecosystem runs on balance and that balance is vital for the survival of each and every species in the world. Loss of biodiversity does not just mean the extinction of particular species, it has profound effects on the survival and viability of the existing ones. The nature has already lost a large chunk due to the unwarranted human activities, and it is critical now that we start remedying those blunders. Sustainable forest management has emerged like a blessing at the time of need, which can restore the ecological balance that we have deliberately destroyed. Numerous viable and contemporary methods as mentioned above are now coming up, utilizing which we can reach the stage where the nature is no longer suffocated by the toxic fumes of development. Recommendation: This report has discussed three contemporary sustainable forest management policies and has highlighted the benefits and pitfalls of each. Theses disadvantages can be overcome by some strategic actions, such as, Silviculture is undoubtedly a flexible tool in sustainable forestry but careful action needs to be taken so that these measures are utilized without exploitations. Benefits of regulations on reduction of woodland road construction are being outweighed by the disadvantages, discretion is required that ensures optimum utilization of the forest resources without disturbing the ecosystem in any manner. Lastly, certified timber policy has emerged as a blessing in disguise with sole restriction of expense, with strategic government actions this restriction can be overcome as well. ReferenceList: Brack, Duncan., 2012. "Promoting legal and sustainable timber: using public procurement policy."Research Paper. London: Chatham House. Available at https://? www.? chathamhouse.? org/publication/promoting-legal-and-sustainable-timber-using-public-procurement-policy Duncker, Philipp S., et al. 2012."Classification of forest management approaches: a new conceptual framework and its applicability to European forestry."Ecology and Society17.4. Hahn, W. Andreas., and Thomas Knoke. 2010. "Sustainable development and sustainable forestry: analogies, differences, and the role of flexibility."European Journal of Forest Research129.5 (2010): 787-801. Higman, Sophie. 2012. The sustainable forestry handbook: a practical guide for tropical forest managers on implementing new standards. Earthscan, 2013. Kant, Shashi., and R. Albert Berry. 2005. "Economics, Sustainability, and Natural Resources." Kitayama, Kanehiro. 2013. "Co-benefits of Sustainable ForestryEcological Studies of a Certified Bornean Rain Forest."International Forestry Review15 Long, James N., and Karen Mock. 2012. "Changing perspectives on regeneration ecology and genetic diversity in western quaking aspen: implications for silviculture."Canadian Journal of Forest Research42.12 Mori, Akira S., Kenneth P. Lertzman., and Lena Gustafsson. 2016. "Biodiversity and ecosystem services in forest ecosystems: a research agenda for applied forest ecology."Journal of Applied Ecology. Pelletier, David, et al. 2017. "Forest Connectivity Regions of Canada Using Circuit Theory and Image Analysis."PLOS ONE12.2: e0169428. Von Gadow, Klaus., Timo Pukkala, and Margarida Tom. 2012. eds.Sustainable forest .management. Vol. 1. Springer Science Business Media.

Human resource Challenge Performance Evaluations

Introduction Human resource management is very critical in all companies because it qualifies to be the only department in a company that deals with control and management of human beings who are the most sensitive creatures. Getting a chance of declaring a particular department as effective or ineffective in an organization calls for strategies of measuring its performance.Advertising We will write a custom essay sample on Human resource Challenge: Performance Evaluations specifically for you for only $16.05 $11/page Learn More There should be indicators and deliverables that a department like HR has to meet so as to gauge its progress concerning meeting the goals and objectives of the particular company. However, the department faces a challenge of ineffective performance evaluation. Most managers have become reluctant in performing these instructions because they constitute a normal process in the company to them. This leniency has led to late perform ance evaluations, which are against the principles of performance evaluation. The study will identify this evident problem of ineffective performance evaluation in organizations. It will also discuss Kotter’s change model in an attempt to show how it can resolve the problem. Besides, it will describe the steps to deal with the issue. Identification of the Problem Ineffective performance evaluation system brings a big challenge to the human resource management. Performance evaluation is a tool used to assist in advancing the efficiency of job. It ensures that workers do their work efficiently and effectively. Proper performance evaluation system controls the job that needs to be performed. It advances workers’ morale to work, dedication, and performance. It also helps to identify the goals and objectives for the workers besides ensuring that the basic needs for any organization are met. The main importance of proper performance evaluation is that it gives a chance for t ransparent communication about performance expectations and feedback to know the wants of the workers’ bosses and to boost their own performance for individual gains. Workers appreciate feedback, which is given on time and in a non-threatening state. Ineffective performance system affects the management of human resource through untimely evaluations. Ineffective performance evaluation leads to low productivity of employees and inefficiency in work. It also demoralizes the employees because they know that no one is entrusted with their operations at the end of the day. HRM is a very critical department in the company because it deals with workers who are also the determinants of success of that very company. It is wise to manage them well and or ensure that they attain job satisfaction in the organization. This goal is achievable through elimination of the ineffective performance evaluation systems and introducing proper performance appraisal strategies, which enable the achie vement of timely evaluation decisions.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More With this hint in mind, many researchers have sought to come up with strategies that can help minimize HR challenges such as the issue under scrutiny. Such people including Kurt Lewin and John Kotter invented models that could be employed to lead change in organizations. While the former researcher invented the ‘unfreeze-move-freeze’ model, the latter is the author of the most preferred model that forms the basis of the paper: Kotter’s 8-Step Change Model (Nauheimer, 2009). Kotter’s 8-Step Change Model Kotter’s change model can play a big role in solving the issue of ineffective performance evaluation. The first step of Kotter is the creation of urgency. This step argues that, for any change to take place, it is important for all the members of a company to acknowledge it . Market and aggressive facts should be checked. Identification of potential crisis or major opportunities is crucial. This step urges companies to avail confirmation from outside the organization that performance evaluation is necessary and a matter of urgency that will win the interest of the whole company hence making the process achievable. The second step of Kotter’s model is forming a powerful coalition or the leading team (Nauheimer, 2009). This strategy can be of much help to eliminate the problem of late evaluation. It is good to convince people that evaluation is necessary. It needs support from key people in the company. Since one person cannot manage the process of evaluation, it is important for the head to form a lineup of people who are influential to accomplish the task together. The third step in Kotter’s model is the formulation of a vision for change. This step is very vital in performance evaluation. It enables people to remain focused to the proces s of evaluation. Many great ideas and solutions start flowing around when mangers have the change they need at heart. Therefore, for the evaluation to be grasped and remembered by the managers, it has to be linked to the overall vision. Companies need to see the essence of timely evaluations relative to their goals and objectives. An untimely evaluation might lead to the closure of an organization especially if the evaluation reveals that the company is out of track. The whole issue will be blamed to HR. Moreover, a plan to implement the vision of the evaluation process should be created. This plan will ensure that the vision is achieved. After the creation of the vision, it is advisable to communicate the vision. According to Kotter’s model, success in the company is determined by what is done with the vision after it is thought of by the managers. As Nauheimer (2009) posits, managers should communicate and talk about the vision of the performance evaluation in every availab le chance to enable members to consider timely evaluation a priority.Advertising We will write a custom essay sample on Human resource Challenge: Performance Evaluations specifically for you for only $16.05 $11/page Learn More Every need to administer a change in an organization faces oppositions from those who might not be for the change. Such oppositions cite reasons such as finance and timing as obstacles behind the change. Kotter’s fifth step therefore addresses the removal of such obstacles or rather coming up with an empowering strategy (Nauheimer, 2009). This step is very crucial in performance evaluation because it recognizes and awards all people in the company who support performance evaluation to enable them continue with the morale. It also helps in removal of the barriers, which hinder the vision of performance evaluation from being achieved. Formation of short-lived wins as a step in Kotter’s change model assists in the issue of performance evaluation because an overall evaluation vision may take long to be realized hence discouraging people. It is advisable to let the staff see the results of the change and feel the victory of the evaluation process in the shortest period. After ensuring that the staff people experience short-term wins, building the change should be considered a priority at this stage. Kotter’s seventh step believes that true change runs deep because most of the projects tend to collapse due to an early declaration of victory. It is therefore important to analyze what has to be improved and or what went right after every success to ensure that the performance evaluation is following the right track. The last Kotter’s step is to fasten the changes in a business culture (Nauheimer, 2009). This strategy is very beneficial in the performance evaluation because it will ensure that performance evaluation becomes one of the values in the company, and that it will always remain i n the minds of every staff member hence ensuring sustainability of the performance evaluation. The steps to be taken to deal with the issue of ineffective performance evaluation system There are several steps, which should be taken to ensure that there is effective performance evaluation. The first step is the reviewing of progress whereby the HR should look at the previous evaluation for deficiencies in performance in an attempt to confirm if they have been corrected or whether they continue to be a problem. If they continue to be an issue, they have to be noted in the evaluation to enable the creation of urgency for the continued problems as elaborated by the Kotter’s change model. The next step in conducting effective performance is the analysis, which is important for identification of gaps between the anticipated and actual performance. After the identification of the training need, a leader can form a coalition or a team, which enables him or her to execute the evaluati on process. The next step in effective performance evaluation is analyzing the root of the gaps.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Actual performance falls short of expected performance and that management assumes that employees must try harder. It is very important â€Å"to analyze the reason for a gap between the expected and the actual performance† (Nauheimer, 2009). This information will enable development of the performance evaluation vision, which will always guide the staff member to remain dedicated to the process of evaluation. After the analysis of the causes of the gaps, the following step is the evaluation meeting. The meeting should be scheduled with employees in the performance evaluation. At this meeting, employees should be at ease. The evaluation vision is communicated and employees’ views listened to and put into consideration. Strategies and tactics to be used in the performance evaluation should be well tested. It is important to note that not all performance evaluation methods work equally well in every organization. One should consider the class of workers to be appraised i.e . â€Å"managers vs. non-managers, the types of jobs they perform, the nature of the relationship between employees and managers, and the purpose the evaluation intends to serve† (Nauheimer, 2009). Conclusion In conclusion, ineffective performance evaluation attracts a very great challenge to human resource through untimely appraisals and late evaluation decisions. However, this paper has discussed Kotter’s change model and its implications in the improvement of the performance evaluation system. The paper has also discussed the steps, which will be involved in coming up with an effective performance evaluation. After the application of the steps, a company will be able to experience successful change and never to experience any other late evaluations. This paper has focused on performance evaluation management, which will ensure that there are zero late performance evaluations moving forward. This management process will induce companies to come up with better perform ance evaluation systems, which will enable managers to do the performance evaluations on time hence enabling the HR management department also to organize the employees in a better and recommendable way. It will also be beneficial to the company at large because the weakest worker of that the company determines its strength. Moreover, a company is made up of employees. If they are well managed, there is a high and efficient productivity. Reference Nauheimer, H. (2009). Change Model 3: John Kotter’s 8 Steps of Leading Change. Web. This essay on Human resource Challenge: Performance Evaluations was written and submitted by user Amanda Mcgee to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Mendelevium Facts - Element 101 or Md

Mendelevium Facts - Element 101 or Md Mendelevium is a radioactive synthetic element with atomic number 101 and element symbol Md. It is expected to be a solid metal at room temperature, but since it is the first element that cant be produced in large quantities by neutron bombardment, macroscopic samples of Md have not been produced and observed. Here is a collection of facts about mendelevium: Mendelevium is a synthetic element that has not been detected in nature. It was produced in 1955 by bombarding the element einsteinium (atomic number 99) with alpha particles to produce mendelevium-256. It was produced by Albert Ghiorso, Glenn T. Seaborg, Gregory Robert Choppin, Bernard G. Harvey, and Stanley G. Thompson at the University of California at Berkeley in 1955. Element 101 was the first element to be produced one atom at a time.According to Glenn Seaborg, the naming of the element was somewhat controversial. He said, We thought it fitting that there be an element named for the Russian chemist Dmitri Mendeleev, who had developed the periodic table. In nearly all our experiments discovering transuranium elements, wed depended on his method of predicting chemical properties based on the elements position in the table. But in the middle of the Cold War, naming an element for a Russian was a somewhat bold gesture that did not sit well with some American critics. Mendelevium wa s the first of the second hundred chemical elements. Seaborg requested and received permission to name the new element for a Russian from the U.S. government. The proposed element symbol was Mv, but the IUPAC changed the symbol to Md at their assembly in Paris in 1957. Mendelevium is produced by bombarding bismuth targets with argon ions, plutonium or americium targets with carbon or nitrogen ions, or einsteinium with alpha particles. Starting with einsteinium, femtogram samples of element 101 may be produced.Mendelevium properties are largely based on predictions and on the activity of homologous elements on the periodic table because bulk preparation of the element isnt possible. The element forms trivalent (3) and divalent (2) ions. These oxidation states have been shown experimentally in solution. The 1 state has been reported, as well. The density, state of matter, crystal structure, and melting point have been estimated based on the behavior of nearby elements on the table. In chemical reactions, mendelevium behaves much like other radioactive transition metals and sometimes like an alkaline earth metal.At least 16 isotopes of mendelevium are known, which have mass numbers ranging from 245 to 260. All of them are radioactive and unstable. The longest-lived isotope is Md-258, which has a half-life of 51.5 days. Five nuclear isotopes of the element are known. The most important isotope for research, Md-256, decays via electron capture about 90% of the time and alpha decay otherwise. Because only small amounts of mendelevium can be produced and its isotopes have short half-lives, the only uses for element 101 are scientific research into the elements properties and for the synthesis of other heavy atomic nuclei.Mendelevium serves no biological function in organisms. Its toxic because of its radioactivity. Mendelevium Properties Element Name: mendeleviumElement Symbol: MdAtomic Number: 101Atomic Weight: (258)Discovery: Lawrence Berkeley National Laboratory - USA (1955)Element Group: actinide, f-blockElement Period: period 7Electron Configuration:  [Rn] 5f13  7s2  (2, 8, 18, 32, 31, 8, 2)Phase: predicted to be a solid at room temperatureDensity:  10.3  g/cm3  (predicted near room temperature)Melting Point:  1100  K  Ã¢â‚¬â€¹(827  Ã‚ °C, ​1521  Ã‚ °F)  (predicted)Oxidation States:  2,  3Electronegativity: 1.3 on the Pauling scaleIonization Energy:  1st:  635  kJ/mol (estimated)Crystal Structure: face-centered cubic (fcc) predicted Sources Ghiorso, A.; Harvey, B.; Choppin, G.; Thompson, S.; Seaborg, G. (1955). New Element Mendelevium, Atomic Number 101. Physical Review. 98 (5): 1518–1519.David R. Lide (ed),  CRC Handbook of Chemistry and Physics, 84th Edition. CRC Press. Boca Raton, Florida, 2003; Section 10, Atomic, Molecular, and Optical Physics; Ionization Potentials of Atoms and Atomic Ions.Hulet, E. K. (1980). Chapter 12. Chemistry of the Heaviest Actinides: Fermium, Mendelevium, Nobelium, and Lawrencium. In Edelstein, Norman M.  Lanthanide and Actinide Chemistry and Spectroscopy.

Were the policies followed at the beginning of Reconstruction the best Essay

Were the policies followed at the beginning of Reconstruction the best possible course of action for the United states - Essay Example This essay has examined the extent that policies followed at the beginning of Reconstruction were the best possible courses of action for the United States. In this context of understanding it’s demonstrated that the United States enacted varying degrees of policies that considered the reintegration of southern states into the Union, as well as civil rights policies that aided African Americans. While there are varying degrees of effectiveness in these policies, it’s clear that in large part the inclusive stance adopted by the American government was successful. In addition, while the government was lax in allowing for oppressive social policies, to a degree they had to adopt this stance because of the divided socio-cultural Reconstruction climate. There were a variety of Reconstruction plans that emerged in the wake of the Civil War, each with varying degrees of stringency. The first and perhaps most influential reconstruction policy was Lincoln’s 10% Plan. This plan was lenient in that if a Confederate supporter took an oath to support the Union they received a pardon. In addition, if a state had 1/10 of their voting population support the Union, they were allowed back into it. Lincoln’s plan was generally effective in that it placed limited requirements on reentry into the Union. Still, other policies placed more restrictive measures. For instance, the Wade-Davis bill necessitated that if a majority of voters took an ‘iron clad’ oath to support the United States Constitution, then a new state convention would be held. Similarly, in this policy, anyone who had the rank of Colonel or high in the Confederacy could not become a United States citizen again. In large part these policies created a general state of discontentment and distrust in the South, as they believed that were being unfairly punished. After Lincoln’s assassination, Andrew John assumed the Presidency. While Johnson had previously favored restrictive reconstruction policies, upon assuming office his reconstruction plan pardoned all individuals unless they had over $20,000; he also indicated that Virginia, Tennessee, Arkansas, and Louisiana had fulfilled Lincoln’s 10% plan. Similar to Lincoln’s, these reconstruction policies were successful largely for their inclusive nature. Major debates emerged in terms of the extent that states should be readmitted into the Union and once again receive representation. It’s been noted that the overriding perspective on this matter was that â€Å"inasmuch as the lately insurgent States had no legal right to separate themselves from the Union, they still retain their positions as States, and consequently the people thereof have a right to immediate re presentation in Congress without the imposition of any conditions whatever† (‘odur’). A number of individuals voiced dissent to this perspective, arguing that as these states ceded from the Union with ease there should be substantial consideration in allowing them to rejoin the Union. Even as these are valid perspectives, it’s clear that encouraging an atmosphere of inclusivity was the most appropriate Reconstruction policy. In these regards, one considers that to a great degree the United States was experiencing a period of significant strife and division and it was necessary to create a period of goodwill and acceptance that would restore the Union. There are also a number of significant historical occurrences to the efficacy of this policy. Perhaps most notable is the understanding that the United States was founded on the right to representation and that withholding this from states would have run counter to core American values. One also considers the hardline stance that Europe and the United States took towards Germany in the period proceeding World War I, leading to much of the negative sentiment that fueled World War II. In addition to broad ranging policies that considered the nature of reintegration into the Union, some of the most prominent Reconstruction po