Do Curfews Effect Teens - 951 Words

Harry Dent Liz Wilfong ENG 101-036 April 28, 2015 Do Curfews Effect Teens? A lot of teenagers argue that obeying curfews really affects them because they get in troubles. Curfews do not guarantee that teenagers will fully stay out of trouble. Teen curfews do not reduce or take away from juvenile crime (â€Å"Teen Curfews Should Not Be Supported â€Å"). Some teens feel that when a parent sets a curfew, they don’t fully trust their kids all the way. Whether teenagers have a curfew or not, they can get in just as much trouble in the day time as they can get into in the night time. When it comes to curfews, people tend to be for or against them. â€Å"A curfew is a law, regulation, or ordinance that forbids particular people or particular classes of people from being outdoors in public places at certain specified times of the day† (Batten). With curfews being in place, this makes it harder for some teens to fully get an experience of a night life. With the way this generation is set up, some parties start around eight o’ clock and at twelve o’ clock. Most teenagers want to go get something to eat or chill around with their friends after the party, so really they would not get into the house until after two or three o’clock. Really, curfews are just a way for parents to say they don’t want their kids out of their sight except for a certain amount time. There is really nothing that proves that curfews reduce crime and protect teenagers from getting in less or no trouble. There are a lot ofShow MoreRelatedEffectiveness Of Teen Curfews1544 Words   |  7 PagesEffectiveness of Teen Curfews Meridee Jones Cecil, a mother of two teenage boys, pronounced that she would undertake a new parenting tactic, and lay the curfew time in the teenager’s hands. Her son, Tom was a freshman in high school and often lingered around older friends who could drive. Because of this, Tom’s parents decided to teach him responsibility by having him appoint his own curfew. Meridee said, â€Å"It seemed to work like a charm. Tom even set some of his curfews for before midnight. He cameRead MoreEssay on Crime and Parents1345 Words   |  6 Pages Do curfews keep teens out of trouble? Even though curfews may keep the children safe, they do not keep them out of trouble because there is no solid evidence that youth curfews lower the rate of juvenile crime and teens are going to do what they want to do. Nationwide more than 80 percent of juvenile offenses take place between nine in the morning and ten at night, outside most curfews. The problem with curfews is they do not work and people should stop pretending like they do. If parents thinkRead MoreDo Curfews Keep Teens Out of Trouble? Essay1085 Words   |  5 Pagesdifferent curfews set for their children, based on the individual level of responsibility and trust levels. Some local government decides to set their own curfews, to keep teens off the streets at night and out of trouble. Many people argue whether this actually solves anything, or is even legal to do, since it is taking away a piece of teenager’s freedom. Although there are many good and bad points to enforcing curfews, they should be less enforc ed because they do not necessarily keep teens out ofRead MoreEssay about Do Curfew Keep Teens Out of Trouble708 Words   |  3 PagesEven with a curfew teens will do what they want to do. If that means sneaking out, lying or skipping school or etc. sneaking out gives a teen a thrill and like they are invincible. That just makes them more likely to do much more dangerous stuff. Also, having a curfew just adds stress on a teen, because they will freak out about running late and traffic causing them to be late. If anyone says that kids will be too scared to sneak out, well wouldnt they be to break an actual law? Does curfew really keepRead More Curfews: Whats the Point? Essay906 Words   |  4 PagesCurfews: Whats the Point? The 14th amendment of the United States Constitution states that any state shall not â€Å"deprive any person of life, liberty, or property, without due process of law; nor deny to any person within its jurisdiction the equal protection of the laws (Legal). However, many cities and states in the US currently enforce curfew laws that deny young teens under the age of 18 their right to be in public places or to drive after certain hours. These laws are punishing minors forRead MoreTeenage Curfew Essay705 Words   |  3 Pagesteenage curfew is ineffective and useless. Many people argue that the curfews are necessary because it will keep young people out of trouble. They also say that teenagers are more likely to get in trouble late than they would during daylight. Teens are looked at as the age group that causes the most trouble, and society targets them when it comes to matter for crime, however many people believe that teens are responsible for a large percentage of crimes and that having a curfew in effect will helpRead MoreAre There True Benefits to a Curfew?1153 Words   |  5 Pagesminor could stay outdoors. The one and only way to avert such unlawful effects, is by the government taking part by enforcing a curfew. A curfew is basi cally an order issued to the public or in some cases to a certain group of people, to stay indoors after a certain time given. A government or a mayor of a city can enforce this act but even your own parents as well may apply this as a rule to their own children. Usually, the curfew is enforced for many reasons but I will be stating the ones I believeRead MoreAre Curfews Fair to Juveniles?840 Words   |  4 PagesAre Curfews Fair to Juveniles? Cities across the United States have imposed curfews on juveniles for many years. Teen curfew laws restrict the hours that juveniles may be on the streets or in public places at night (Sutphen and Ford). Some people consider curfews infringing on people’s constitutional rights. Curfews are hard to implement by law enforcement, and, in fact, take law enforcement away from more serious crimes. More crimes occur during daytime hours and more children are victimizedRead MoreDisadvantages of Teenage Curfews777 Words   |  3 Pagessociety, some parents create curfews for their children while others allow their children to create their own curfews. Numerous people argue that setting curfews for teenagers help them refrain from taking part in mischief and help them to develop into superior adults. The remaining group of people state that curfews would make teenagers rebel. Teenage curfews produce many different positive and negative views in parents and teenagers. Different opinions on curfews are expressed through parentsRead MoreDisadvantages of Teenage Curfews1 138 Words   |  5 Pagessociety, some parents create curfews for their children while others allow their children to create their own curfews. Numerous people argue that setting curfews for teenagers help them refrain from taking part in mischief and help them to develop into superior adults. The remaining group of people state that curfews would make teenagers rebel. Teenage curfews produce many different positive and negative views in parents and teenagers. Different opinions on curfews are expressed through parents

Neolithic Art and the New Stone Age

After the art of the Mesolithic era, art in the Neolithic age (literally new stone) represents a spree of  innovation. Humans were settling themselves down into agrarian societies, which left them enough spare time to explore some key concepts of civilization—namely, religion, measurement, the rudiments of architecture, and writing and art. Climactic Stability The big geological news of the Neolithic age was that the glaciers of the Northern Hemisphere concluded their long, slow retreat, thus freeing up a lot of real estate and stabilizing the climate. For the first time, humans living everywhere from the sub-tropics to the Northern tundra could count on crops that appeared on schedule, and seasons that could be reliably tracked. This newfound  climatic stability was the one factor that allowed many tribes to abandon their wandering ways and begin to construct more-or-less permanent villages. No longer dependent, since the end of the Mesolithic era, on herd migration for food supplies, peoples of the Neolithic were becoming adept at refining farming techniques and building up domesticated herds of their own animals. With an ever-increasing, steady supply of grain and meat, we humans now had time to ponder the Big Picture and invent some  radical technological advances. Types of Neolithic Art The new arts to emerge from this era were weaving, architecture, megaliths, and increasingly stylized pictographs that were well on their way to becoming writing. The earlier arts of statuary, painting, and pottery stuck (and still remain) with us. The Neolithic era saw many refinements to each. Statuary (primarily statuettes), made a big comeback after having been largely absent during the Mesolithic age. Its Neolithic theme dwelt primarily on the female/fertility, or Mother Goddess imagery (quite in keeping with agriculture). There were still animal statuettes, however, these werent lavished with the detail the goddesses enjoyed. They are often found broken into bits—perhaps indicating that they were used symbolically in hunting rituals. Additionally, sculpture was no longer created strictly by carving. In the Near East, in particular, figurines were now fashioned out of clay and baked. Archaeological digs at Jericho turned up a marvelous human skull (c. 7,000 BC) overlaid with delicate, sculpted plaster features. Painting, in Western Europe and the Near East, left the caves and cliffs for good and became a purely decorative element. The finds of Çatal Hà ¼yà ¼k, an ancient village in modern Turkey, show lovely wall paintings (including the worlds earliest known landscape), dating from c. 6150 BC. As for pottery, it began replacing stone and wood utensils at a rapid pace and also become more highly decorated. Art for Ornamentation Neolithic art was still—almost without exception—created for some functional purpose. There were more images of humans than animals, and the humans looked more identifiably human. It began to be used for ornamentation. In the cases of architecture and megalithic constructions, art was now created in fixed locations. This was significant. Where temples, sanctuaries and stone rings were built, gods and goddesses were provided with known destinations. Additionally, the emergence of tombs provided unmoving resting places for the dearly departed that could be visited—another first. Neolithic Art Around the World At this point, art history typically begins to follow a prescribed course: Iron and bronze are discovered. Ancient civilizations in Mesopotamia and Egypt arise, make art, and are followed by art in the classical civilizations of Greece and Rome. People then traveled to and settled in what is now Europe for the next thousand years, eventually moving on to the New World—which subsequently shares artistic honors with Europe. This route is commonly known as Western Art, and is often the focus of any art history/art appreciation syllabus. However, the sort of art that has been described in this article as Neolithic (i.e.: Stone age; that of pre-literate peoples who hadnt yet discovered how to smelt metals) continued to flourish in the Americas, Africa, Australia and, in particular, Oceania. In some instances, it was still thriving in the previous (20th) century.

The Role Of Women During The Mesopotamian Society

The Role of Women in Mesopotamian Society: Throughout time womens rights varied from being treated equal to a man, to being treated as property. Women in Mesopotamia did not have big roles in society. Many things were restricted or frowned upon in society for a woman to do. However, in some communities women had more rights and freedoms while others were more restricted and other times their privileges varied. Women had some freedoms and rights that varied from city-state to city-state. The average woman stayed at home and acted as a housewife, but could have had the opportunity get an education and a job. As compared to some places today, women had more rights then, in Mesopotamia, then now, thousands of years later. Thought women had few rights they were, however, allowed to own their own land and home. They could have a job and an education, depending on your parents wealth and social status. The only other ways for her to be able to own land is for your husband to divorce you, as it states in Hammurabi s code number 137 ;  ¨If a man wish to separate from a woman who has bear him children, he shall give that wife a part of the property, so that she can rear her children. ¨ With this a woman could leave her husband and still safely raise her children. They could also have the ability to grow and raise their own food. Also, a woman could own her own property aside from her husbands, and earn money but this rarely occurred outside of royal families and wealthy or highShow MoreRelatedWomen Of The Epic Of Gilgamesh1228 Words   |  5 PagesWomen in The Epic Of Gilgamesh and Mesopotamian Society In the Epic of Gilgamesh, gender plays a very significant role, because while women were not the most powerful gods nor the strongest or wisest of all humans, they still had tremendous influence over others around them, and even today, over those who study and learn about the women of the time of Mesopotamia. Though the main characters of the story, Gilgamesh and E nkidu, are male, women did not necessarily play a minor role. Throughout The EpicRead MoreMesopotamia vs. Indus River Valley Essay707 Words   |  3 Pages 9/26/12 Ancient Mesopotamia and the Indus River Valley civilization were two incredibly productive and successful empires. While Mesopotamian politics were slightly less focused on religion and more on other aspects, the two societies shared many social characteristics. They both had defined social hierarchies, as well as similar views on gender roles. These traits are helpful in explaining the similarities and differences between the two cultures. One of the key aspects of both MesopotamiaRead MoreAspects Of Mesopotamian Life In Gilgamesh : A Verse Narrative?988 Words   |  4 PagesAspects of Mesopotamian life are revealed in Gilgamesh: A Verse Narrative as he journeys throughout his quest to seek immortality. Gilgamesh embarks on a journey, after the death of his companion Enkidu. The insight to his ruling as king and the people he encounters along his way reveal the personas personality and occupations, during the Mesopotamian era. As well as the discoveries Gilgamesh experiences and his beliefs, gives an insight to understand life in Mesopotamia. To be civilized in theRead MoreSummary Of The Whale Rider 1058 Words   |  5 Pageslead the Maori tribe. Throughout the film, Koro is resentful towards Pai as she is a girl and therefore cannot lead his people. Through various chants and warrior techniques he teachers the youngsters, Koro believes he will find the true chief. During this time, Pai is desperately trying to prove herself to Koro as worthy of being his granddaughter and the new chief. Finally, when some whales get stranded on the beach near her home, Pai believes this is a sign for her tribe ending and knows theRead MoreRole of Women 1500-Present Day Essay examples1520 Words   |  7 PagesRole of Women 1500-Present Day His 104 Prof. Steven Brownson Role of Women 1500-Present Day Early portrayal of the role of women was of domestic nature, dominated my men. Influenced by religion, culture, and world events, the role of women is ever-changing. In this paper I will look at the evolution of women; their role in society from historical periodsRead MoreSimilarities Between Mesopotamia And India1190 Words   |  5 PagesA complex society is an organized and well developed community that is made up of a large group of people. Complex societies encompass sophisticated characteristics that its inhabitants created, and as a result arose into independence. In general, all complex societies have a system of governance, social classes, religious beliefs, and systems of formal education. Complex societies are spread in many regions including Mesopotamia and India. Although both of these complex societies bear some superficialRead MoreThe Epic Of Gilgamesh : The Struggle For Women1183 Words   |  5 PagesThe struggle for women to play a significant role in history can be traced from the ancient Mesopotamians to the 1900’s. There has been a continuous battle for women to gain equal rights legally and to be treated equally in all aspects of life. The Epic of Gilgamesh contains some of the oldest recorded accounts of the roles of women and their importance in a functional society. Women have been viewed as anything from goddesses to unwanted servants throughout history, regardless of a variety of changesRead MoreHow Do The Neolithic And Paleolithic Revolutions Differ?1657 Words   |  7 Pagesadvanced society past the basic Paleolithic era, forming a new type of living. The culture introduced in the Neolithic Revolution moved beyond nomadic styles of living and introduced agriculture, which allowed tribes to settle down and form communities. Through the different type of living, new concepts and culture formed: the concept of private property was introduced, which advanced society greatly. 2. What impact does the surplus production of agriculture have on societies? If societies are ableRead More Comparing Mesopotamia and Egypt Essay1100 Words   |  5 Pages However, Mesopotamian agriculture lacked stones; therefore mud brick became their major building block. Their diet consisted of fish from the rivers. The rivers were flooded frequently destroyed the cities. Mesopotamians made their living from crops and pottery. Mesopotamian society was stratified into classes and social differences. It was composed of nobles, free clients of the nobility, commoners and slaves. Slave women participated in the textile industry. Free women did exist,Read MoreSimilarities Between Ancient Egypt And Mesopotamia951 Words   |  4 Pagesunderstandable that with time societies would form and later become civilizations. Two of the earliest considered civilizations in human history are Ancient Egypt and Mesopotamia. However, because of the different geography, exposure to outside invasion, influence, and beliefs, Ancient Egypt and Mesopotamia came to not only contrast in political and social structures but also share similarities in them as well. When it came to the development of Ancient Egyptian and Mesopotamian civilizations politics

Gang Violence And Organized Crime Essay - 1966 Words

Gang violence and organized crime have become a serious problem for El Salvador and Central America for the past decade. Gang violence is an enormous problem in El Salvador especially among young people with an estimate of 60,000 minors belonging to gangs. According to government organization Instituto de Medicina Legal, the country has the highest murder rate in Latin America and the Caribbean with 103 murders per 100,000 person. High rates of violence are contributed by competition between rival gangs and police brutality towards suspected gang members. The institute also reports that on average there was one homicide per hour in the first three months of 2016. The two major gangs in El Salvador are, the Mara Salvatrucha (MS13) and Barrio 18 (MS18). MS 18 is a Mexican gang that originated in California in the 1960’s. In the 1980s when thousands of El Salvadorian fled the civil war for a better and peaceful life in the United States. Some people joined MS 18 while others joined together to create MS13th. The rise of gang violence and organized crime in El Salvador and the region is due to the shift of the drug trafficking route from the Caribbean countries to Central America, U.S war on drugs and illegal immigration, poverty, accessibility of firearms, and a weak criminal justice system. Central America serves as a crucial transportation route for drugs bound from South America to the United States. Traffickers smuggle heroin, marijuana, and cocaine from South AmericanShow MoreRelatedPersonal Perception of Organized Crime787 Words   |  4 PagesPersonal Perception of Organized Crime In answering this question of what Angie’s personal perception of organized crime, it takes me back to the days of organized groups that united for financial gain, control over business, law enforcement, the public and anyone or anything that they could rule. Organized crime brings about change in a community, hurt, danger, and sometimes death. When thinking of organized crime it takes us back to the days of the Mafia. The days of Al Capone comes to mind moreRead MoreShould Marijuana Be Legal?939 Words   |  4 PagesA special interest group that manipulates the news about crime is the pharmaceutical industry. Marijuana in the United States, with the exception of a few states, is illegal and pharmaceutical corporations want to keep it that way. They influence the news and legislators by providing information on the effects of marijuana as well as give money to other corporations to keep prohibition of marijuana around. Even though marijuana could be used for medicinal purpos e, self-cultivation of marijuana poseRead MoreTheories And Rational Choice Theory1274 Words   |  6 Pageschoice theory. The two types of crimes that were chosen were organized crime, specifically focusing on gangs, and terrorism. Then the crimes will be compared and contrasted. Finally, the developmental theory will be applied to organized crime to explain why and how it happens. The rational choice theory will be applied to terrorism to explain what compels individuals to attempt this form of criminality. Organized Crime (Gangs) The definition of organized crime is â€Å"crime committed by groups engaged inRead MoreA Brief Note On The Problems Of Gangs891 Words   |  4 PagesGallos English 3 Research Paper 24 November 2014 Gangs: The problems they make Gangs are a big problem in the world and it causes a lot of crime in the United States. There are a lot of different types of gangs in the world. You have the small gangs that are just made up of a group of friends and family, but then you also got the large gangs that are made up of hundreds of different kinds of people. Gang members go around committing so many crimes. They rob people in their own homes and in theRead MoreWhy Do People Join Gangs?762 Words   |  4 Pages Gang violence is a reality that many American citizens must deal with from day to day. Webster defines gangs as an â€Å"organized group of criminals†. Why do people join gangs? probably to satisfy the need of being accepted. Being accepted gives an individual a sense of identity or belonging. Many join gangs for a source of income and to provide stability. Peer pressure is another reason why individuals join gangs, especially teens and young adults. They can easily be influenced byRead MoreAl Capone : The Ruthless Gangster1222 Words   |  5 Pagesdue to his involvement in violence due to the illegalization of the distribution and consumption of alcohol, the Prohibition Act. Most of Capone’s profits came from his disobedience to the act which was successful due to the few tactics he utilized. Throughout the 1920s, Capone was known for being a successful criminal and almost made Prohibition nonexistent. Capone is credited for most of the illegal distribution of alcohol by using violence to threaten opposing gangs. Al Capone was the most successfulRead MoreDrug Trafficking During The United States Essay1312 Words   |  6 Pagesâ€Å"industry†. These gangs go to a variety of different extents to get the job done. Drug trafficking increases the violence levels These drugs have been smuggled through the Southwest Border since the 1970s and are attempting to expand the distribution of those drugs into eastern U.S. mar kets. The countries of drug production have been seen as the worst affected by prohibition. In many countries worldwide, the illegal drug trafficking can be directly linked to high violent crimes. This is especiallyRead MoreGang Crime And Crime1031 Words   |  5 PagesThe phrase â€Å"gang crime† does not portray an image of injured children, cries of civilians, tear gas consuming the air, and chaos fled around the eyes of the common man. As developing nations become more independent, one could argue that their crime rate would be decreasing as well. However, gang-related violence has increased as developing countries improve economically, socially, and financially. As a result, their law enforcement system and corruption has increased to win the race of monetary influenceRead MoreThere Is No One Common Definition For Organized Crime,1214 Words   |  5 PagesThere is no one common definition for organized crime, after extensive research criminologists seem to describe org anized crime as, a criminal conspiracy of several persons motivated for economic enrichment. On the other hand, the FBI defines organized crime as, any group having some formalized structure and whose primary objective is to obtain through illegal activities.† Organized crime branches out into various criminal activities, such as cybercrime, money laundering, counterfeiting, illicitRead MoreOrganized Crime Group Analysis1527 Words   |  7 PagesOrganized Crime Group Analysis Team A CJA 384 Organized Crime Group Analysis In this paper it was asked of us as a team to give an in-depth historical analysis of an organized crime group. With this class being about organized crime one would think to write about mobsters, but we decided to think outside the box. Even though when thinking of organized crime the first thought is The Italian Mafia and groups of that sort, one has to remember that organized crime comes in many different forms

Approach to Hr Data Collection, Storage and Usage Free Essays

X’s APPROACH TO HR DATA COLLECTION, STORAGE AND USAGE Within X data is being collected in a systematic approach of set guidelines. Subsequently stored and made easily available to all relevant people. Reasons why X collets HR data X needs to keep certain information in order to: satisfy legal requirements provide relevant information in decision making and for consultation requirement record contractual arrangements and agreements keep contact details of employees provide documentation in the event of a claim against the organisation The most important reason for collecting the HR data is to meet the legal requirement. We will write a custom essay sample on Approach to Hr Data Collection, Storage and Usage or any similar topic only for you Order Now In case of Government Department (e. g. Inland Revenue) demanding information on the number of employees, how many hours they work, their salaries etc X is obliged to provide these data. Furthermore, HR records contain information that can protect the organisation from claims (employee discriminated against or unfairly dismissed). Mainly though the HR data is collected in order to enable the organisation to make decisions related to the organisation and/or employees e. . human resources planning. †¦ Types of data that is collected within the X and how it supports the HR practice Within X there are many different types of data which is collected. Generally these fall into the following 3 ranges: employee records, company data and statutory records. Personal data is a type of data which consist of the following information: employee name, address, telephone number, next of keen etc. It enables HR to contact employees in case of last minute changes (over the phone) or any contract ual changes (letters). Payroll data consist of a ‘basic pay’ and any ‘additional payments’. It allows HR to e. g. identify who is due for annual increment (X policy) through pay history monitoring as well as incorporate additional payments to the basic (contractual) salary e. g. honorarium or simply monitor number of employees with salaries over ? 40,000. Most importantly it facilitates employees’ salaries to be paid accordingly. Time data consist of absences (annual leave, sickness, maternity etc), attendances and time quotas. Employee absence is a significant cost to the business. Therefore, this type of data is mainly used by HR in order to manage absence effectively by accurate measurement and monitoring. Methods of storing records and its benefits There are two different types of storing data within X: automated and manual. Filling cabinets or reference book/diaries these are manual methods of storing HR records. Traditionally, filing cabinets are an effective tool for document storage as they provide users with visual prompts and tangible information. They are in a way a buck-up for all the automated types of storing data, which can be affected by a virus or an electrical failure. In the purpose of the legal actions employer is obliged to provide the originals of the employment contracts/ accident record books and other personnel records. Otherwise the employer must explain what happened to the original document along with the ‘statement of truth’. The Human Resources Information Systems (HRIS) is one of many automated methods of storing records within X. It is a reporting tool integrated with SAP HR that lets you request reports from inside Structural Graphics, which benefits the organisation: better analysis leading to more effective decision making higher accuracy of information/report generated more transparency in the system in higher speed of retrieval and processing of data reduction in duplication of efforts leading to reduced cost ease in classifying and reclassifying data fast response to answer queries improved quality of reports better work culture establishing of streamlined and systematic procedure mployee – Self Management UK legislation relating to the recording, storage and accessibility of HR data The most important UK legislation relating to the recording, storage and accessibility of HR data is Data Protection Act 1998. According to this act any data-user has to comply with a set of principles, which were designed to protect individuals from the misuse of data. General principles for data to be: fairly and l awfully processed; processed for limited purposes; adequate, relevant and not excessive; accurate and up to date; not kept for longer than necessary; rocessed in line with individuals’ rights; secure; and not transferred to other countries without adequate protection X is a public authority, hence The Freedom of Information Act 2000 plays very important role in data accessibility. Therefore, there are two fundamental rights with regards to the access for any person making a request for information to a public authority. The right: To be informed by the public authority whether or not the information requested is held by the Authority; and To have that information communicated to them Other UK legislations Acts: Limitation Act 1980 The Regulation of Investigatory Powers Act 2000 Anti-Terrorism, Crime and Security Act 2001 Statutory Instruments: Privacy and Electronic Communications (EC Directive) Regulations 2003 (SI 2003/2426) The Regulation of Investigatory Powers (Acquisition and Disclosure of Communications Data: Code of Practice) Order 2007 (SI 2007/2197) The Data Retention (EC Directive) Regulations 2009 (SI 2009/859) Directives: Data Protection Directive 95/46/EC Privacy and electronic communications Directive 2002/58/EC How to cite Approach to Hr Data Collection, Storage and Usage, Papers

National Renewable Energy Laboratory

Question: Using the PESTER analytical tool, critically analyse the impact of the Renewable energy policies of any developed economy on any OPEC member states energy policy. Answer: Introduction The countries in the Persian Gulf and the African nations have vast oil reserves. The first economy of these oil producing nations is driven by the export of crude oil. The European Union member countries import massive quantities of crude oil. The African oil producers and their Persian counterparts are members of the OPEC. But in the wake of global warming and climate change the entire context is about to change. The climate changes and security of energy are major concerns and challenges facing the world. The challenges need to be solved by the concerted effort from all member nations. The developed nations need to dedicate efforts to finding ways in solving the energy crisis. The renewable sources need to be explored and utilized to the maximum. The efforts in finding alternatives need to be intensified and put to immediate use. The OPEC members are required to reduce their rate of exports of conventional crude oil. Knowledge and research The scope of the project is to analyze the renewable energy policies of OPEC member nations. The selection of the countries in this project was made by specific criteria. The European Union is closely monitoring the internal situation of these oil producers because it imports huge quantities of oil every year to cater to its needs (Extradition agreement with the European Union 2006). Our study focuses on the things we can do to negate the effects of climate change. These strategies can be jointly identified by member nations of the OPEC and oil importing countries to find a feasible solution to this problem. The problem lies in the fact that OPEC member nations and other countries having vast natural resources would not put a leash on the extraction and sale of crude oil. The region is so rich with the presence of abundant natural resources that the entire economy of the region is driven by it. The countries wouldnt want to stop producing oil and impede their crazy growth (Spilsbury 2010). The EU and other importing countries have to urge the countries constantly to extract oil in a manner which is sustainable and yet suffices the need of the post generations. The African nations have ample agricultural resources which are not readily available in Middle Eastern regions. But agriculture cannot replace the effect of selling oil with agricultural produce (Acknowledgement to Reviewers of Agriculture in 2015 2016). There is a reason as to why we call crude oil black gold.' If a farmer was tilling the land in Western and Central Africa, suddenly find a jet stream of black liquid shooting out through the surface, he will be seen riding limousines and private jets for the rest of his life. So, people who advocate the policy of switching to agriculture instead of oil production, they are not sufficiently informed. The Middle East is predicted to be extracted and exhumed all its crude and natural gas resources by the end of this century. Then what happens to the economy of the nation, what will be the primary mode of income for the government and the people. The countries having huge resources of oil rely on the advanced technical know-how of other petroleum companies and do not provide required school or college level training to its citizens about the technical knowledge of oil production (Samburg 2007). Many potential solutions to the threats of climate change and sustainable renewable energy usage have been discussed here. In the context of this project, it targets the usage and advantages of using renewable energies with possible plans of phasing out conventional forms of energies. We have to mention it here that the Middle East and North African nations are viewing nuclear power as a game-changing phenomenon. The nuclear power if regulated can generate enormous energy and motivate the sale of that clean power. The atomic energy can be produced by little raw material, generally in the form of Uranium 238. The U-238 is an isotope of Uranium, which can produce significant energy with petite of the active element (ChemViews 2012). Many countries in the petroleum belt are drawing plans to integrate the use of nuclear energy into their existing energy system infrastructure. Other forms of renewable energies are also being targeted by the OPEC members as well. They are interested in exp loiting the huge solar radiation that is available in abundance in the equatorial planes. The solar power has the capability to be integrated with energy systems in place (Energy efficiency and renewable energy research, development, and deployment in meeting greenhouse gas mitigation goals 2010). We will be involved in the in-depth discussion of several energy policies of OPEC member nations and their plans to phase in the use of renewable energies. Arguments and analysis The renewable energy usages of the OPEC member nations need to be studied in further detail. We have selected the nations for analysis based on their annual production and consumption of natural gas and crude oil. The countries that have been selected for the analysis are the United Kingdom and United Arab Emirates. The nations were selected because they have several parameters in common. Firstly, the export of crude oil makes a large percent of their annual GDP. Therefore the sale of crude is a chief financial aspect governing the formulation of policies and national interests (Holt 2008). The countries provide all efforts to keep their margin of export high, to generate national income. The second common factor is that these member nations are actively involved in the area of nuclear energy. The other commonalities that made us shortlist these three countries for analysis are also because these countries are all located in the Sunbelt, between the Tropic of Cancer and the Tropic of Capricorn (Raum 2008). Despite several common aspects, the countries also differ widely in various aspects of socio-cultural and economic factors like size of the population and its incremental rise, the total amount of fossil fuel in reserves and the rates of unemployment prevalent in these countries. PESTLE analysis of the selected countries The political forces of the member countries are responsible for shaping the energy policy of the nation (Societal and economic factors 2008). The political analysis of the countries selected for our study reveals that the government body frames the policy of renewable energy usage almost all of the times. In rare cases, they outsource the responsibility to specific professional bodies for the recommendation. Further research shows that the Oil and Natural Gas Ministry is the most influential decision-making body when it comes to shaping the renewable energy policy of the nations under consideration. So it's the most influential of the factors of the PESTLE analysis framework. Economic factors at play are already mentioned multiple times in the discussion. The economy of the region is crude oil driven (Ruschmann 2009). The nations earn their primary revenue from the sale of oil and natural gas. So, the implementation of renewable energy policies is motivated by the export of crude. Further, these two developed economies have global presence in on shore extraction in multiple African nations and off shore drilling platforms in multitude of crude rich oceanic beds. The social analysis reveals that the nation's people are enthusiastic about the oil industry and are oblivious to the impact of renewable energy on the nations economy. The economy is supported by the oil industry. The industry provides employment to many workers. The social culture is influenced by oil. The countries must step up their efforts in setting up professional technical colleges and institutes to train the citizens on know how of oil drilling, rather leave it to private companies driven by their financial motives to rule the oil drilling portal. The renewable energy sector has benefitted widely with the advancement of harvesting technology (Oil and natural gas 2008). The technology to harvest renewable energy has undergone radical changes. The technology policy of the nations has been simple. The nations have increased reliance on advanced machinery to harvest renewable energy. Legal conditions within the country have set the pace for implementing the use of renewable energy. There are laws relating to export of domestically produced renewable energy to other nations. The environmental analysis of the states under concern reveals that no significant policies exist to protect the environment (Johnston 2009). The framework to develop and exploit environmental sources of energy exist but are profoundly absent in the implementation phase. Evaluation of the issues It is evident from our past discussions that OPEC countries rely heavily on the export of crude oil barrels. The need to reduce carbon emissions and decrease the carbon footprint of the globe, efforts has been taken by countries other than OPEC members to reduce the reliance on petrol and gas. The efforts have been stepped up to reduce the emission from fossil fuels and coal based industries. The member nations of climate conventions have come forward to step up their efforts in finding better alternatives to conventional energy sources (Scherer 2010). The OPEC member states have since its inception spoken with a unified voice. They have voiced their dissent on the decision of other countries to reduce consumption of oil. They argued that it would adversely affect their economy and drive them to financial ruins. The other countries have since argued counter statements saying that the OPEC members need to develop alternate sources of income to support their economy. The OPEC members h ave been noncompliant in their strategy. The OPEC members have been advised well early before the onset of global warming and climate change that their economies would take a plunge into Deep Ocean when the world eventually phases out usage of oil (Haugen, Musser and Lovelace 2010). These are the primary issues that are restricting the implementation of renewable energy use policy in the OPEC states. The educational models and their uses The economic and financial strategies that the member states have undertaken can be applied to a few academic theoretical models. The theoretical models used to analyze are divided into two categories: great analysis models which comprise of the academic framework of the country to train future professionals in the field of renewable energy courses. The internal analysis also contains sub external forces which determine the result of the business decisions on academic training of renewable courses. The external academic model treats all factors other than internal to be under its ambit. The external analysis can be useful in dealing with forces that are shaping and guiding the renewable energy economy of a country. The models are in compliance with international standards which are prevalent in developed economies (Financial Growth Strategies 2008). The ongoing researches and findings indicate a trend that is shifting base from internal to external sources in the OPEC member countrie s. Elaboration of the ideas The countries of Middle East under OPEC nations have little-known prospects of biomass energy potential. The North African countries have significant potential biomass energy sources which they can exploit. The other potential sources of renewable energy of the three OPEC member nations have been quite impactful. The countries have huge geothermal energy harvesting potential (Saunders 2008). The potential of harvesting huge hydropower also exists. The countries under consideration need to gear up for producing electricity and exporting them in numbers to support their dwindling economies. The Paris climate convention had predicted that the year of 2049 the whole world would be independent of the clutches of oil trade and be self-reliant in meeting their energy needs. The OPEC countries need to understand they would be in shambles unless they implement alternate ways of generating income. The United Arab Emirates has drawn up mere suggestions on how to achieve and realize this ideolog y (Currie 2011). The practical problems that the countries would be facing after the world has rejected oil are to be considered deeply. The issue would become rampant because their entire nations would be reeling under poverty. Before the situation sets its roots deeper into the rich ground, they need to eliminate the problem altogether. Appropriate solution The ways of finding appropriate solutions to these problems would properly educate the country's youth. If the young people and the next generation is educated and capable of free thinking, they would certainly take measures to stop the exhumation of oil. The youth of today is voicing their concerns about this system. The countries economy won't suffer if oil is phased out only if the countries youth are employable in other sectors. The countries might learn eventually to do without oil. The countries need to make investments in other sectors to generate and supplement the income of the nations. The countries might step up their efforts to make universities of technical education and make the universities available for all children of the society. These steps need to be taken now since the countries have excess money and can spend lavishly on developing the education sector. Apart from renewable energy changes, the governments of OPEC member countries can apply these changes to prepa re the economy significantly for radical changes that are due any moment. Conclusion The detailed analysis of energy systems both conventional and nonconventional has shown that there cannot be a single solution to problems faced by OPEC members. The problems are varied and interdependent of other various factors. The conclusions we can draw are significantly not friendly to OPEC member interests. The OPEC members will always try to lobby its efforts in finding a solution that will not hamper its global oil trade. The world, though, has other plans to ratify joint action against the national interest of these economies. So, before that happens and the OPEC countries stare at a financial meltdown looming on the horizon, they need to understand that their free reign will not go on and on. It's about time that the countries know their value of oil and save it for a later generation to come. The future generations must be allowed to reap the benefits of natural resources. References Acknowledgement to Reviewers of Agriculture in 2015. (2016).Agriculture, 6(1), p.8. ChemViews, (2012). Renewable Energies: Wind, Solar, Biomass.ChemViews. Currie, S. (2011).Hydropower. San Diego, CA: ReferencePoint Press. Energy efficiency and renewable energy research, development, and deployment in meeting greenhouse gas mitigation goals. (2010). Golden, Colo.: National Renewable Energy Laboratory. Extradition agreement with the European Union. (2006). Washington: U.S. G.P.O. Financial Growth Strategies. (2008).Neurosurgery, 62(6), p.1393. Haugen, D., Musser, S. and Lovelace, K. (2010).Global warming. Detroit: Greenhaven Press. Holt, D. (2008).Crude oil. Market Rasen: Total-E-Bound. Johnston, H. (2009).Culture, social movements, and protest. Farnham, England: Ashgate. Oil and natural gas. (2008). New York: DK Pub. Raum, E. (2008).Nuclear energy. Chicago, IIl.: Heinemann Library. Ruschmann, P. (2009).Energy policy. New York: Chelsea House. Samburg, D. (2007). Resources Available From Independent Natural Gas Marketers.Natural Gas, 3(11), pp.28-32. Saunders, N. (2008).Geothermal energy. Pleasantville, NY: Gareth Stevens Pub. Scherer, L. (2010).Fossil fuels. San Diego, CA: ReferencePoint Press. Societal and economic factors. (2008). Washington, D.C.: Transportation Research Board. Spilsbury, L. (2010).Natural resources. Chicago: Heinemann Library.

Small and Medium Sized Enterprises

Question: Discuss bout the Small and Medium Sized Enterprises. Answer: Introduction The essay provides a brief understanding of different concepts of measurement in the context of the present AASB (Australian Accounting Standards Board) /IASB (International Accounting Standards Board) framework.AASB is engaged in formulating Financial Reporting Councils policy for adopting the standards of International Accounting Standards Board (IASB). Discussion has been made in the essay by analyzing an Australian companys annual report for the year 2016 in context of AASB/IASB principles. The company selected for the purpose is AGL Energy Ltd. This study also discusses the problems of measurement, using AGLs annual report. Further, measurement issues are also evaluated. Finally, the essay concludes with the discussion of the role of useful information and recommendations regarding decision-making process of the organization. Background of AGL Energy Ltd AGL Energy Ltd. is an oldest Australian Gas Light Company. The company began its operations in 1837 in Sydney and became a second company to list on the Australian Stock Exchange. It is a leading company among Gas retailers and distributors of Australia. AGL deals with energy products and services of Australian economy (Nelson and Orton, 2016). The company has expanded its operations across New South Wales,Victoria,South AustraliaandQueensland. It provides gas and electricity to 1.4 million and 1.8 million customers respectively. It mainly has four business segments, named Retail Energy, Merchant Energy, Upstream Gas, and Energy Investments. It possesses a diversified power generation portfolio which includes hydro, and wind energy. At present, AGL Ltd. is a largest developer of renewable energy assets. Brief Introduction to AASB/IASB The Australian Accounting Standards Board (AASB)/IASB is a government agency of Australia that works under theAustralian Securities and Investments Commission Act 2001. It develops and maintains financial reporting standards that can be applied to both private and public sector companies of Australia (Horngren et al., 2012). The Board also contributes in facilitating a single set of accounting standards for worldwide use. It promotes main objects of IASB so that Australian companies can compete effectively across the world. The vision of AASB is to become recognizable among leading national standard setters. The mission of the Board is to meet Australian users requirements by establishing sound reporting standards. In July, 2004, the AASB has declared Australian Accounting Standards equivalent to IASB standards. This is done to bring uniformity and consistency in the work of AASB in order to meet the Financial Reporting Council strategic directions (AASB, 2014). AASB sets standards for all kinds of entities who prepare financial statements, while IASB mainly emphasize on profit-making entities. Concepts of measurement in context AASB standards Measurement in financial statements refers to a process which assesses the balance sheet and income statement items in monetary terms. The Australian Accounting Standards Board (AASB)/IASB are responsible for making and formulating accounting standards. It includes three measurement principles in a revised conceptual framework (Bazley et al., 2014). These principles indicate financial reporting objective and its qualitative characteristics. The three principles are described as follows: This principle states the important information given by a specific measurement method, which has a significant impact on the statement of financial position and statement of profit or loss (Barth, 2013). This principle affects AGLs statement of changes in Equity and the notes to financial statements. This principle states that cost of a specific measurement should be legitimize so that existing and potential stakeholders of AGL can be benefitted from the reporting system. This principle states in order to provide relevant information, minimum number of measurements must be used (Armstrong et al., 2010). Also, the required changes should be incorporated and clearly explained in measurement methods of AGL Energy ltd. Categories of measurement methods According to IAS 16, the term includes depreciated or amortized costs of financial assets and liabilities, accrual interests, and other historical costs. It also involves impairment of assets which are more troublesome. Because amortized cost of measurement involves discounted estimates of cash-flows, it is also known as cash-flow-based measurement (Biondi, Lapsley, 2014). Also, AGL Energy follows IAS 2 (inventories) which specifies costs of purchases, conversion costs and other costs related to bringing of inventory to the present location, to be included in costs. Fair value and other current market-prices: IFRS 13 states that fair value is a price received from selling of assets or price paid to transfer a liability in the principal market under existing market conditions. Using fair value technique, AGL makes it easier for users to understand the principles of measures adopted by it (Perera and Chand, 2015). The term also includes estimated cash flows of assets or liabilities, time-value of money, risk premium, and other factors of the comapny. Other measures based on estimated cash flows: Some measurement methods under IFRS are based on estimate cash flows, which are used for impairment of financial and non-financial assets, lease receivables, net realizable value (NRV) of inventories, provisions, and deferred tax assets and liabilities. By minimizing the number of measurement methods and further expansion, AGL makes its financial statements more reliable. Problems of measurement in context of AASB standards Measurement issues for elements: The AASB/IASB considers the issue of whether assets and liabilities are measured at cost or the value specified by AASB/IASB framework. Cost is considered more reliable by companies as it is identifiable. However, it is not useful for users as it represents the historical cost of assets or liabilities. To overcome this problem, AGL Energy uses valuation method because it is up to date (Bamber and McMeeking, 2016). But, it is not always reliable which creates an issue that which measurement method a company should use. IAS 40 (Investment Properties) and IAS 16(Property, Plant and Equipment)specify that companies should be allowed to use their own accounting policy for measurement purpose. The IASB/AASB considers following measurement bases, which usually creates issues for AGL Energy ltd.: Market Values: Market values do not recognize the difference between market buying prices and market selling prices. For AGL, entry and exit values of assets and liabilities are not the same as these market values are based on measurement basis adopted by the company. This is also because transaction cost is generally added or deducted from market price at which buyers and sellers meet. However, AASB/IASB do not convince with this measurement basis as this concept does not evaluate fair value. Historical Cost: AGL records its assets and liabilities at historical cost. On the other hand various companies recognize them on fair value or fair value plus directly attributable transaction cost or fair value less selling costs. According to AASB/IASB, this measurement basis lack clarity and consistency. Some companies adopt mixed measurement model which reflects different economic concepts of value of different items of financial statements. As a result, issues arise because a meaningful comparison of different companies cannot be made as different measurement scales are applied to different assets and liabilities. AASB/IASB states that historical cost and current cost are two different things. Historical cost may not have much relevance unlike other measurement bases, due to significant changes in prices. However, current cost and historical cost are considered as a same concept by various entities which may create further issues for them. Replacement Cost: AASB/IASB observed that the term replacement cost in context of impairment of assets and cost in fair value measurement is considered to be materially the same. AGL used to treat them interchangeably for some specialized assets. The Board also states that this accounting practice of companies is not valid and may create confusions in various circumstances. AASB/IASB also proposed to overcome issues regarding depreciated replacement cost. It specifies that not-for-profit companies are not required to use depreciated replacement cost as a measure of value, if such companies are not dependent on assets ability to revenues. Issues relating to Concept of capital and Concept of capital maintenance: AASB/IASB realized that many companies get confused regarding the concept of capital and capital maintenance. Capital signifies a name for a companys wealth. It determines the measurement basis that a company should apply to its assets and liabilities (Hail et al., 2010). On the other hand, the concept of capital maintenance determines the need to adjust opening balance of equity before assessing the entitys results for a particular period. The key issue here arises for AGL is regarding the requirement of recognizing price changes that affect assets and liabilities of a company. Issues in measurement in the context AASB standards There are various issues that AGL faces by adopting the framework of AASB/IASB. In order to make information more useful, it must be neutral, faithful and capable of helping in effective decision-making process. There are mainly five elements which create issues for AGL Energy, while preparing financial statements (Cordery and Simpkins 2016). They are described as follows: Assets: An asset is a valuable resource of a company which possesses some economic value. It may be current asset or non-current asset. It includes machinery, stock, goodwill, and cash. According to AASB/IASB, legal ownership is not necessary for determining whether an asset belongs to a particular company or not Kraal, D., (Yapa and Joshi, 2015). It is the control of an asset that is a major determinant. For instance, IAS 17 specifies that a lessee should recognize an asset as its own if all the risk and rewards relating to that belongs to him. It would not affect his ownership even if the lessee does not legally own that asset. It reflects that economic reality of an asset is the key issue which affects the faithful presentation of financial statement of an entity. Liabilities: A liability is an obligation of a company which arises from its past events. It may be current or non-current, for example, creditors, bank loan, and debentures. According to AASB/IASB, for recognizing a liability in financial statements, there must exist a present obligation. It must be recorded at its present value so as to reflect time factor (Birt et al., 2013). IAS 37 also considers Provisions, Contingent Liabilities and Contingent Assets of AGL to be consistent with AASB/IASB standards. They represent the liability related to future events. So, in many cases such a presentation creates issues in financial statements for recognizing liability. Equity: Equity in AGL represents the interests of its owners in companys assets. It is an aggregate of companys liabilities and capital introduced by its owners (Jamal et al., 2010). In many companies, benefits of equity in subsidiaries are not enjoyed by the parent company. These are recorded under other components of equity. It sometimes crates issues in identifying the net amount of equity of the whole company. Income: Income refers to the amount earned by a company from its business activities. It enhances the economic benefit of the company during a particular period. Most income of AGL is recorded in income statement of a company as it is derived from normal operations of business (Kraal et al., 2015). However, AASB/IASB requires certain types of income to be recorded in equity account i.e., reserves. Such incomes include revaluation profit or loss on assets or liabilities. Issues arise when AGL recognizes such gains in income statement although such transactions do not represent income for the company. Expenses: Expenses are defined as the outflow of amounts which lead to decline in the economic benefits of a company (Potter et al., 2013). These include payment of salary, rent and interest and depreciation. However, some companies record payments of dividend to equity as companys expense. AASB/IASB specifies that such outflows do not form a part of companys expense and therefore, not recognized in income statement. Such outflows are recognized as appropriation of profits and are deducted from retained earnings of AGL. Relationship and Impact between the measurement concepts employed in AGL Energy Ltd AGL Energy Ltd. adopts the measurement concept of fair market value in competitive market because in competitive market the objective behind implication of fair value is to endow with a cap in relation to market prices. These fair value prices are not the lowest price and are also not the effective price. These fair value prices are used by the AGL Energy for formation of financial statement (Kober et al., 2013). The fair value prices helps in identification of true worth of organization. Moreover, it is very important to find out the relationship regarding market contract prices and standard contract prices. In addition to this reliable measurement concept is also followed by AGL Energy Ltd. which includes that the liability are mentioned in balance sheet to show the monetary expression in terms of obligation to forgone economic benefits. The measurement of various liabilities stated in balance sheet may vary in terms of reliability (Dagwell et al., 2011). So, AGL Energy Ltd. provid es verifiable evidence of the nominal amounts paid by the company and the dates of payment for the majority of liabilities. AGL adopts the concept of providing Comparative information in which the organization provides information to the investors and other stakeholders so that they can be able to identify the exposure to risk faced by the organization in managing its diverse portfolios. The organization also provides Electricity Hedging Policy in public so that the investors and stakeholders can be updated about the financial position of AGL Energy Ltd (Escosa, 2016). The organization also provides financial statements at the end of the financial year so that the comparative analysis can be made by the investors and stakeholders about the profitability of the company over a period of time. AGL Energy Ltd. adopts the concept of going concern and formulates its financial statements on the basis of going concern principle (Ewert Wagenhofer, 2012). AGL Energy follows the concept of consistency in presentation which shows the items in the financial statements in consistent with one period over another so that an easy analysis can be made. AGL Energy Ltd. follows the written down value approach for calculation of depreciation and follows this approach over the years (Escosa, 2016). AGL Energy Ltd. follows the principle of materiality in which all the material information regarding similar class is presented all together and items of different class are to be presented separately. AGL Energy Ltd. follows the frequency of reporting principle. The organization publishes the complete set of financial statements yearly. AGL also publishes the interim financial statement report at the end of the quarter in the year. The objective behind publication of financial report is to make the investor aware of the financial condition of the company (AGL, 2016). The organization also follows the principle of accrual basis of accounting. AGL Energy Ltd. records the income and revenue when they are received in cash and record the expenses when they are going to incur. AGL Energy uses the concept of valuation technique so that the fair value can be measured of the transaction (Vinnicombe, 2010). AGL Energy represents the financial position, financial performance and cash flows with due faith and also makes a reflection on the economic substances of transactions occurred. Same accounting policies are adopted for the same transaction by the organization. Consistency in accounting policies will make the comparison easy (Dagwell et al., 2011). AGL Energy follows AASB 108. The organization correct any material prior period mistake in the first financial report after the error has been find out by restating the comparative amount in the financial statements of the organization. Conclusion From the above discussions, it is concluded that application of measurement principles in context of AASB/IASB standards have a significant impact on not-for-profit entities and public sector entities of Australia. AGL Energy ltd. also adopts these measurements in its current accounting practice. It is also identified that the company is affected by AASB 13 in various aspects of its business activities. Above discussions also found that AASB has been widely recognized internationally for its meaningful contribution in the development of uniform accounting standards. Role of accounting concepts and principles can be reflected in the operations of AGL Energy ltd. On the basis of facts described in this essay, it can also be said that the objective of AASB framework is not to rationalize treatments in existing standards but to incorporate IASB conceptual framework into AASBs conceptual framework. The conceptual framework of IASB is likely to have a major impact on the future guidelines of IFRS. However, it is recommended to AASB to focus on economic phenomena like scarce resources and claims along with changes in them as well. The Board should also take into account the latest thinking developed in standard projects. Also, in order to become more recognizable, AASB should not refuse to develop specific requirements in its existing standards that may be different from its conceptual framework. References AASB, C. A. S. (2014). Business Combinations.Disclosure,66, 77. AGL (2016). Sustainability Performance Report. 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