From World War II to the present, policies both foreign...

From World War II to the present, policies both foreign and domestic have reshaped and changed American culture and Identity. Several of the events that greatly shape and impacted policies in the United States are Civil Rights Movement, the Vietnam War and the September eleventh terrorist attack in 2001. The Civil Rights Movement has changed what life is like in America and has improved in a better way. Previous to the movement, many races were treated as inferior. Race riots broke out everywhere across America. The riots began when Roy Bryant and J.W. Miriam murdered a 14-year-old girl, Emmett till, on August 28, 1955. Both men were neither convicted of the crime they committed and it sparked a repercussion. There were many boycotts, sit†¦show more content†¦It changed the way American live today and on how we viewed the media, our government, and our Constitutional rights. In the fall of 1960, the UC Berkeley college students protested against the Vietnam War. Students felt it was not right that 76% of the men being drafted into the war were from the lower class and 11% were African American. Later, Students for a Democratic Society (SDS) is founded. It seeks to create a sustained community of educational and political concerns. More and more student’s protest happe ned across America. The worst of them all was the â€Å"Tet† Offensive, on January 30, 1968, 36 of 44 provincial capitals were attacked. People raided the U.S. embassy in Saigon. The Vietnam War’s controversially spurred a great many sources of protest against our government’s use of power, how far we could extend the rights of free expression, and primarily against the violence of the war. These changes in the behavior of the young generation in our society left a lasting mark on are country. It began to cause a generational drift with the younger and older generation. Protest at Kent State lead to four killed National Guard and it was only a matter of time before Johnson realized that some form of action needed to be taken place to end the Madness in the United States. American eventually came to a truce on January 27, 1973. The Vietnam War is the reason for the â€Å"drift† between generations. Kids started to rebel and itShow MoreRelatedHistory And Hi story : History1540 Words   |  7 PagesAmrozia Shahram History 1301. P09 Essay History is integral part of our lives and historians play an important role to preserve history. Historians are present in every society. They have been around probably throughout the history of humanity. Their work however has become more methodical and systematic now. Modern day historians spend a lot of time searching for the truth from various sources of past information. These days so much information is available and this information is interpretedRead MoreHistory And Its Impact On History808 Words   |  4 PagesHistory is a course that contains a lot of fundamental information. It is a science that studies the past of the human race and the human civilizations, assists us to comprehend the present, so we have a better vision for the future. The History seeks to reconstitute the past event. For the reason, history has its objectives, methods. All the information of history is related to the time and space because the consideration of an historical event requires placing it i n time and in a given space. ByRead MoreHistory3115 Words   |  13 Pagesstudy history? There is no doubt that the primary purpose of schooling is to prepare students to function effectively in the world, and thereby to assist society to function effectively as well. We study the past in school not because students need to know a collection of old facts, but because history helps them understand how the world works and how human beings behave. Knowledge of the past is required for understanding present realities. When people share some common knowledge of history, theyRead MoreHistory And Its Impact On History1556 Words   |  7 Pagespeak at a current history lesson taught in a classroom, the common outsider will likely find nothing wrong with its content or presentation. They hear many famous names and key dates of the famous people and events of the past and do not bat an eyelash because they learned history in the same way. On the other hand, if a historian were to walk into that same classroom, they would be incredibly disappointed by the fact that students are not really learning how to practice history. Granted, they probablyRead MoreBig History : A New Form Of History1190 Words   |  5 Pages12, 2014 Big History Big History, which was developed by David Christian and Bill Gates, is a new form of history that is continuously popping up in several high schools and colleges across the country. It has been quietly but rapidly growing throughout the course of the past three years due to its new concept of how history can be taught. Focusing on the universe and how everything is linked. Throughout my paper I will inform you of where Big History derived from, what Big History is and how itRead MoreHistory : A New Form Of History852 Words   |  4 PagesDoing History Essay: Up until the early nineteenth-century, history had been written in two dominant traditions, â€Å"one predominantly learned and antiquarian, the other essentially literary†. 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Is history relevant? The definition of history, is a question which has sparked international debate for centuries between the writers, readers, and the makers of history. It is a vital topic which should be relevant in our lives because it?s important to acknowledge past events that have occurred in our world that deeply influences the present. This essay will discuss what history is, and why we study it. History is the studyRead MoreWhat is History? Essay792 Words   |  4 PagesWhat is History? The definition of history, is a question which has sparked international debate for centuries between the writers, readers, and the makers of history. In the words of acclaimed historian Edward Gibbon, History is indeed little more than the register of the crimes, follies and misfortunes of mankind. A more romantic view on the subject was taken by Cicero. He said, History is the witness that testifies the passing of time. It illuminates reality, vitalizes memory, providesRead MoreGerman History Essay1730 Words   |  7 PagesMost would agree that it is valuable to acknowledge history, whether it be through documentation, education, or architectural preservation. However, history can be complex and ugly, stained by war, genocide, and destruction. Therein lies a philosophical controversy: should these historical â€Å"stains† be acknowledged or buried? What role do these ugly histories have in the development of a society? Within the last century, no nation has been force d to confront these questions on the same scale that

The Theory Deontology, Consequentialism, And Virtue Ethics

2. Alternative that I chose Under all three theories – deontology, consequentialism, and virtue ethics, providing my customers all information that I was aware of should be the most appropriate course of action that I should perform. In this situation, I chose to do so, but I did not have an openly communication with my manager about my ethical dilemma. 3. Context In the past, as employees in an organization, we were expected to follow what our employers said without expressing our opinion. However, the age of social medial today brought us opportunities to speak up and broadcast when we see something wrong. This aligns the value on doing work with our personal values when we know our own values and how to giving voice to them. In order to beginning to voice values effectively, we should know ourselves, know our organization, commit to voice, practice, and look for openings, enlist allies. Knowing myself, I am an introverted person and I am not willing to share my opinion to others if I assume that they will not agree with me. When I face an ethical dilemma, I tend to struggle with it by myself before consulting with others. Therefore, I did not discuss about the unethical suggestion of my manager with him, but I decided to provide full information about the project to my customers. I know that my firm wants to create and maintain customer values, but it seems that the short-term benefits from the Thu Do JSC’s project diverted my firm’s goal from building and maintainingShow MoreRelatedEthics : Ethics And Ethics1468 Words   |  6 PagesIn Normative Ethics there are three distinct schools of thought, and each differentiate through moral intentions. Consequentialism relies on the consequences of an action in order to distinguish whether or not something is morally acceptable. Deontology considers the morality of an action by one’s reason for doing a certain deed. Lastly, virtue ethics bases morality off of virtuous character, and how a virtuous person would act given a certain predicament. Ultimately, consequentialism provides theRead MoreDuty Ethics And The Professional Military Ethic822 Words   |  4 Pagesdistinct ethical theories have come to dominate the contemporary debate: outcome ethics (or consequentialism), duty ethics (or deontology) and virtue ethics. Passing under criticism these three concepts allows evaluating my own philosophy and comparing its compliance to the professional military ethic. Duty ethics or deontology assesses all actions based on a series of rules. This concept views the morality of any action from one angle, the respect of rules. On other words, duty ethics is the set ofRead MoreComparing Political Philosophy Theories1095 Words   |  5 PagesAssociate Level Material Ethical Theory Comparison Chart Respond to the prompt for each of the five ethical theories listed. One section on each chart has been filled in as an example. What is good? (1–2 sentences) Aristotle – Virtue EthicsMill – UtilitarianismKant – DeontologyConsequentialismNodding – Care Ethicswhat would you say is our principal or highest objective by nature? According to Aristotle, it is the attainment of happiness, for it is that alone that we seekRead MoreThe Similarities and Differences Between Different Ethical Theories651 Words   |  3 PagesDifferences in Ethics: The main aim of any ethical theory is to do what is right and good since it involves moral rules or acting based on specific ethical values. In certain cases, the right and good as well as the ethical rules and values are sometimes common to various ethical theories. Even though ethical theories have different reasons for application, there is an overlap in these theories that result in similar conduct in an ethical situation. There are various ethical theories with differencesRead MoreAn Act Of Law Is Just Or Unjust1312 Words   |  6 Pagespeople. There are three schools of thought that are used in order to determine certain legislations. The legislation has to be just, or has to reach a form of justice. These three schools of thought which address justice are deontology, utilitarianism, and virtue-based ethics. A common question has been asked, â€Å"What is justice?† According to Chapter V of John Stuart Mill’s Utilitarianism, justice supposes two things—a rule of conduct and a sentiment which sanctions the rule. The first must be supposedRead MoreVirtue Ethics : A Theory Of Morality1448 Words   |  6 PagesVirtue Ethics is a theory of morality. It only takes into account the individuals themselves when distinguishing morality. As defined in the Stanford Encyclopedia of Philosophy, Virtue Ethics is the theory that â€Å"emphasizes the virtues, or moral character, in contrast to the approach which emphasizes duties or rules (deontology) or that which emphasizes the consequences of actions (consequentialism).† It is because of it’s seemingly â€Å"rule less† structure that the theory has shown appeal. Virtue ethicsRead MoreEthic Essay651 Words   |  3 Pages1 Virtue Theory, Utilitarianism, and Deontological Ethics. Judith Glowinski ETH/316 - 4/16/2013 MARY CARTER 2 When comparing the similarities and differences between virtue theory, utilitarianism, and deontology we find that they all deal with how one judge’s morality and ethics. These theories all include judging in different aspects, whether it is in the moment, what happens after, or over a lifetime. The ethics and morality behind these theories all deal with what is rightRead MoreConsequentialism And Consequentialism : Virtue Ethics, Consequentialism, And Deontology1200 Words   |  5 PagesEthics is a study dealing with standards that prescribe rules on what people ought to do based on various criteria such as obligation, human rights, and virtue. More precisely, it is a development and establishment of one’s moral principle. And under the normative ethics, there are three categories of ethical frameworks: virtue ethics, consequentialism, and deontology. In this essay, I will more concentrate on consequentialism, especially utilitarianism, and deontology to make co mpare and contrastRead MoreMost Frequently Used Approaches to Normative Ethics697 Words   |  3 Pagesï » ¿The three most frequently used approaches to normative ethics are, in no particular order of importance, virtue theory, deontology, and utilitarianism (Hursthouse, 2012). As such, there are a number of inherent differences and similarities that exist between these philosophical approaches to determining what sort of behavior constitutes that which is moral. In fact, the relevance of all three philosophies to the determination of action that is deemed ethically sanctioned is the chief similarityRead MoreTaylor faces a predicament regarding her lumberyard business and employees due to competitive900 Words   |  4 Pagesregarding her lumberyard business and employees due to competitive pressures. She may have to make a choice to save her business, which would be at the cost of her employee’s welfare. Therefore, in this paper we will explore through the various ethical theories and help Taylor adopt an ethical decision that will save the future of her business and employees. The main ethical dilemma is that Taylor likes to pay her employees a higher wage so they are able to live a comfortable lifestyle. However

The Colonial Elite The Most Powerful Citizens Of The...

The Colonial Elite were known to be the most powerful citizens of the colonies. Although, they weren’t as rich or powerful as the English aristocrats, they still enjoyed a wealthy lifestyle. Most of the colony’s elite included the rulers of proprietary colonies much like Pennsylvania and Maryland. Elites who were in connection with imperial centers pretty much controlled the political and economic life of every colony. The wealthier of the colonists had so much wealth that they re able to build mansions with rooms devoted to one single purpose. Some of the American colonies did most of their business or communication with Britain than other groups of people. As they socialized with them more and more, they became more English-like. They tried to replicate British mannerisms and live a similar lifestyle. This was an action called Anglicization. The more wealthier of the elites would display this change by importing fine furniture, literature, and building large homes wit h display cases that held luxury goods. In New England, politicians would provide large amounts of land to the male settlers who would then divide the land between themselves. More land was usually given to the settlers with a higher social class. The citizens of the Southern Colonies such as Maryland, Virginia, and South Carolina were mainly successful with lots of crops; mostly tobacco and rice, which in turn gained a lot of money for them. These large plantations usually were farmed by forced labor ofShow MoreRelatedPolitical, Social, and Economic Causes of the American Revolution1442 Words   |  6 PagesAmerican Revolution, however, also had a darker side to it, the side of self-interest and profit. The signers of the Declaration represented various classes – the working class, the wealthy land owners and merchants, the intellectuals, and the social elite. Each of these strata had its own set of expectations and fears, which lent a new dimension to the cause of the Revolution. The pressure of these internal, and often overlapping groups, combined with the oppressive external tyranny of the British ParliamentRead MoreAmerican History : A Multi Faceted Progression Of History1257 Words   |  6 Pagesneeds to accou nt for the variety of perspectives available throughout history. Most often narratives of American history are written through the perspective of wealthy, elite white men, thus, it is important to also chronicle the history and perspectives of the minorities as well. Thus, in an attempt to properly understand the progression of American history, this essay will aim to compare the accounts of the wealthy elites to the small, non-farmers. In an effort to understand the progression of AmericanRead MoreThe Dichotomy Of Freedom And Slavery Essay2041 Words   |  9 PagesThe dichotomy of freedom and slavery in rhetoric and rise of the United States of America has long been an enigma, a source of endless debate for scholars and citizens alike who wonder how a nation steeped in the ideals of republicanism could so easily subjugate and enslave an entire group of people. The Chesapeake region was home to America’s great statesmen, men who espoused ideals of freedom and liberty from tyranny. Yet at the same time, these men held hundreds of men, women, and children inRead MoreQuestions On The Declaration Of Independence1664 Words   |  7 Pages50. Explain how the Declaration of Independence came to be written. Discuss how the question of slavery was/was not addressed by the declaration. The Declaration of Independence was created to cut all ties the colonies had with Great Britain. Great Britain was using it’s power to suppress the colonists and the American colonists had had enough. From unsanctioned tariffs to discriminatory taxes, Britain tried it’s best to contain them. Multiple acts bestowed upon the colonists were in direct violationRead MorePolitical Science : Take Home Exam2149 Words   |  9 PagesScience Take Home Exam The U.S. Government has had a lot of conflictions after the Revolutionary War settling into a stable state. Today the U.S. Government is certainly not flawless, but America’s Democracy has certainly evolved to reach rights of most people in this land. My goal is to dig into the reasons why colonist revolted against the British Parliament. After the colonist gained independence, the framers formed a constitution that still persists today. I will talk about the intents behindRead MoreHistorical Development of Risk Management1354 Words   |  6 Pagesabout it. Historical development of risk management in Kenya is categorised in three periods; 1. Pre colonial period-where strong African social insurance programs (A.S.I.P.) were used 2. Colonial period-the A.S.I.P. were weakening and British insurance programmes were introduced 3. Post colonial period-A.S.I.P. disintegrated and strong British insurance programmes took lead. PRE COLONIAL ERA In 13th century, before the inversion of the Arabs and the Portuguese on east African coast, theRead MoreEssay on Social Construction of Race1342 Words   |  6 PagesSocial Construction Race Race has been one of the most outstanding situations in the United States all the way from the 1500s up until now. The concept of race has been socially constructed in a way that is broad and difficult to understand. Social construction can be defined as the set of rules are determined by society’s urges and trends. The rules created by society play a huge role in racialization, as the U.S. creates laws to separate the English or whites from the nonwhites. Europeans, IndigenousRead MoreEngland Was The Most Powerful Country For A Very Long Time.1524 Words   |  7 PagesEngland was the most powerful country for a very long time. They were unbeatable. In the history of our world, Europe had been dominant over any region. However, England was the main leader. England conquered various parts throughout the world and colonized the land and took total control, bringing in money, jewelry, and lot of other resources to England. Since America was separate from the world and no one kn ew it even existed, England started to colonize it as soon as Columbus spread the word,Read MoreChapter 4 Apush Outline1826 Words   |  8 Pageslittle attempt to weld colonies ââ€" ª Royal Centralization, 1660-1688 †¢ Restoration monarchs disliked representative government †¢ Charles II rarely called parliament into session after 1674, and none after 1681 †¢ James II wanted to rule as absolute monarch o Meant he would never face an elected legislation †¢ These 2 kings had little sympathy for Am. Colonial assemblies Read MoreThomas Jefferson : A Founding Father844 Words   |  4 PagesThomas Jefferson: A Founding Father There are a quite a few Founding Fathers that created this nation. One in particular is Thomas Jefferson who is most commonly known as the writer of the Declaration of Independence. Thomas Jefferson was born in Shadwell, Virginia on April 13, 1743. At the age of 9 he officially began his studies. He continued through boarding school until he was sixteen all the while excelling in the classical languages. Thomas Jefferson owed his fortune to his father, Peter

The European Colonization Of Africa - 1461 Words

The European colonization of Africa, also known as the Scramble for Africa, Partition of Africa, or Conquest of Africa, occurred between the 1870s and 1900s, and was the invasion, occupation, colonization, and annexation of African territory by European powers during a period of New Imperialism. European control of the continent increased from 10 percent (1870) to 90 percent (1914), with only three territories, Saguia el-Hamra, which was later integrated into Spanish Sahara, Ethiopia and Liberia remaining independent of Europe’s control. There were many reasons for the European colonization of Africa, including economic and political motives, with the Berlin Conference serving as a catalyst. Africans resisted the European invasions of their lands, with the two main methods of opposition were guerilla warfare and direct military engagement. European influence on Africa still remains today, though these influences are generally negative and hurt Africa’s overall developme nt. The imperatives of capitalist industrialization, including the call for guaranteed sources of raw materials, especially copper, cotton, rubber, tea, and tin (European consumers had become accustomed to, and thus depended on these resources), and the search for guaranteed markets and profitable investment outlets, which territories like the gold and diamond-rich Egypt and South Africa provided, caused the European conquest for Africa. Therefore the primary reason for European colonization in Africa wasShow MoreRelatedThe European Colonization Of Africa1855 Words   |  8 PagesMorel noticed something that would change the way the modern world viewed the colonization of Africa and the supposed â€Å"humanitarian† work there forever (Hochschild 1). Morel worked for an English shipping company that was responsible for cargo going between the Congo Free State and Belgium. What Morel noticed was that ships from Africa were filled with rich, exotic goods like rubber and ivory, but the ships headed to Africa from Belgium were filled with military members and various firearms and ammunitionRead MoreEuropean Nations And The Colonization Of Africa1492 Words   |  6 PagesAs we know so far, Africa has a long history of being faced with Conquest, Colonization, and Military Invasions from Europe since the early 1970’s and up to the 1900’s. Many were standing against the idea of being captured or colonized by these Europeans leaders and countries. The only two countries that have not been touched or colonized by Europe is Ethiopia and Liberia, unfortunately (Fortunately). Most of the Africa’s countries has been touched by European conquerors. There are three main factorsRead MoreEuropean Imperialism And The Colonization Of Africa984 Words   |  4 PagesAmongst the 1870s and 1900, Africa confronted European imperialist hostility, political pressures, military assaults, and ultimately the conquest and colonization. At the same time, African civilizations put up numerous methods of resistance against the effort to inhabit their countries and enforce foreign control. By the early twentieth century, however, much of Africa, except Ethiopia and Liberia, had been inhabited by European powers. The European imperialist drive into Africa was encouraged by threeRead MoreEuropean Justification of Colonization of Asia and Africa Essay828 Words   |  4 PagesThe principle justification offered by the Europeans for their colonization of Asia Africa was the moral and technological superiority of the western world. As the Europeans saw it, the spread of the European way of life would substantially increase living standards for the c olonized. While economic reasons were obviously the primary impetus for colonial expansion, the Europeans believed that they were not only improving the natives’ conditions, but they were saving their mortal souls by bringingRead MoreLong-term Effects of European Colonization on Africa Essay1265 Words   |  6 PagesAfrica has had a long and tumultuous road of colonization and decolonization the rush to colonize Africa started in the 17th century with the discovery of the vast amounts of gold, diamonds, and rubber with colonization hitting a fever pitch during World War I. However, the repercussions of colonization have left deep wounds that still remain unhealed in the 21st century. Early on, European nations such as Britain, Portugal, Spain, Italy, Germany and Belgium scrambled for territories. CountriesRead MoreThe Clash of Races Africa has always been the centre of colonization for many European countries.900 Words   |  4 PagesThe Clash of Races Africa has always been the centre of colonization for many European countries. With its colonization came stereotypes of African’s being inhumane, primitive and savage in comparison to the humanity of the civilized Europeans. The tradition model simplifies the stereotypes into Africans are bad and Europeans are good. Fortunately, it is not as clear cut as this. In Things Fall Apart, by Chinua Achebe, both the Igbo of the Umuofia and the British of Europe have good sides and darkRead MoreColonialism in Africa911 Words   |  4 PagesLadonya Gatling World Civilizations II Mr. Mitchell 10:00-10:50 (MWF) Colonialism in Africa Neither imperialism nor colonialism is a simple act of accumulation nor acquisition†¦ Out of imperialism, notions about culture were classified, reinforced, criticized or rejected† (BBC World Service). The nineteenth century saw massive changes in Africa. Some were driven by famine and disease (BBC World Service). Some changes were the result of the territorial ambitions of African rulers. As the centuryRead MoreHistory And Events That Happened During The Colonization Of Africa Essay1113 Words   |  5 Pagesthe past are important to a country, as it has helped them develop and change who they are in the modern day. The colonization of Africa in the late 1800s-early 1900s are an example of this. The actions and events inflicted on Africa by the European powers have helped shape the continent of modern-day Africa. These events are largely significant to historians and the people of Africa, such as the first genocide of the 20th century, committed by the German powers in now what is modern day NamibiaRead MoreAnalysis Of Basil Davidson s The Black Slave Trade1248 Words   |  5 PagesOver generations, Africa has been stripped from its truth and robbed from its historic contributions. Although the people of Africa greatly contributed to the world with their countless genius innovations, their recognition was nearly nonexistent. The endured hardships that were rooted by the Europeans during and after the Trans-Atlantic slave trade has led many to believe that the continent of Africa was inhabited by degenerates. This seemed to have become the single story of Africa. Basil DavidsonRead MoreImperialism Dbq Ap European History846 Words   |  4 Pages1880 to 1914, European powers went after overseas empires in Africa. The governments and political leaders of the European powers believed that this colonization of the African empires was necessary to maintain their global influence. A second group of people supposed that African colonization was the result of the greedy Capitalists who \only cared for new resources and markets. The third group o f people claimed it to be their job to enlighten and educate the uncivilized people of Africa. Although the

Training programme free essay sample

This training programme will be a small (10 minute) micro session using a small part of a larger training programme. You need to design this training session on an aspect of enterprise. You need to plan the design of the programme giving consideration to the way you will deliver it. In your role as the trainer you have been given the job of writing a report to the HR director outlining and describing the factors and different methods available to you in planning and designing the training programme. Ensure you describe the following in your report: P3 describe the factors to be considered in the planning and design of a training programme 1) You need to give the micro training session a context, stating the organisation that the training will be done for (Black Country Chamber of Commerce) and the wider training programme it would fit into 2) What will the objectives of training be (what makes them SMART) – what should delegates be able to do be the end of the session? ) Describe what on the job training and off the job training are and how they are different – state if your session would be done on the job or off the job and why 4) Explain the difference between internal and external training providers, Give examples of who these could consist of – state if you are an internal or external training provider 5) Describe 6 of the following delivery methods of training available and what they involve: Courses, mentoring, coaching, action learning, assignments, projects, seminars, e-learning, distance learning, work shops, shadowing, secondments and conferences – 6) State what delivery method you will be using in your micro training session and say why 7) Describe what the training costs you would be likely to face for delivering your micro training course Task 2 P4 conduct a review of the success of a training programme. We will write a custom essay sample on Training programme or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It is important for organisations to review training programmes to gage how successful they have been in developing the skills and knowledge of the learners who have attended the course. Using the micro training session you delivered. Write a report to outline the methods you have used to review the success of the training program. You should evaluate the following in your report: a) Planning – say how well you planned the session, how long did it take, what areas / where did you have to research b) Design – outline how well your lesson plan covered the training. Did you follow your times / structure well? c) Delivery – Outline how well you delivered the training. Was it successful? Where the students engaged in the learning? ) Implementation – Did you implement the lesson well, where there any barriers to the learning (say if your resources were good / bad e. g. handouts / exercises / PowerPoint presentation useful? What way would you have changed them if you delivered the session again? ) e) Content – Was the content relevant? What if anything would you change for next time? f) Achievement of objectives Say how well you got the o bjectives over, where they achieved? In addition describe and discuss the following methods that could be used to evaluate the overall training programme for your organisation: ) Questionnaires – say how they could be used to assess your training course by the delegates or by the b) Observation c) Trainer/trainee feedback – outline the feedback your received from the students d) Customer comments – describe how customer comments could be used to evaluate the success of the training e) Training audits – say what they are and how you would expect them to be improved post training f) Achievements of awards by trainees – Describe how if the trainees passed the course they are more likely to perform to higher level in terms of enterprise. g) Indicators, e. g. abour turnover, productivity measures, quality improvements, performance indicators (sales figures, customer service feedback). – outline how these indicators could be used to measure the success of your training course. Task 2 for M3 explain the importance of the factors which need to be considered when planning, designing and delivering a training programme. Consider that you were doing the entire training programme for your chosen organisation. You need to plan the activities that would ne ed to take place and the factors to be considered when designing and delivering the entire training programme. Ensure you explain the following in your report: 1) Identifying a range of training methods that could be used to deliver the programme in its entirety 2) Explain why the methods are appropriate for the staff being trained 3) Explain the factors that should be considered when making decisions concerning the appropriateness of the methods of training at different levels of the organisation 4) Consider the entire training programme and explain what the budget for delivery of a training programme is and the impact it will have on the quality and delivery of the course

Value Accounting In Historical Perspective â€Myassignmenthelp.Com

Question: Discuss About The Value Accounting In Historical Perspective? Answer: Introducation As per the cost model, the value of the asset is carried out at the the purchase cost reduced by the accumulated impairment and depreciation. On the contrary, as per the revaluation approach the assets is carried out at the revalued value that is the fair value of the asset reduced by the amount of impairment and depreciation, with the condition that the fair value of the asset can be reliably measured. Under revaluation approach the activities of revaluation shall be regularly carried out so that carrying amount for the asset shall not differ from the fair value of the asset materially under the balance sheet, however, under the cost approach it is not like that. The major difference among the two model is that under cost model the value of the non-current asset are measured at the price that is spend for acquiring the asset whereas under the revaluation model, assets are recorded at the fair value that is the estimated market value (Goh et al., 2015). Reasons behind non-revaluation of asset by the directors Various reasons may be there for not adopting the revaluation model for the equipment, property and plant. However, evaluating the main motivation behind not adopting revaluation model is not an easy job. If the assets are measured as per the cost model, the depreciation to be provided will be at lesser amount (Mller, Riedl Sellhorn, 2015). Therefore, the amount of sale as well as profit will be higher. Thus, one probable motivation for non-revaluation is to show the asset at lower amount that will improve the companys return on asset ratio. Further, while selling the asset it will be difficult to assess the value under different market scenario that may lead to lesser amount of value comparing with the revaluation value. If assets are not considered for revaluation, it will b shown under the balance sheet at lower value if compared with the cost model and the directors may feel that for accounting purpose applying the cost model is more relevant (Hu, Percy Yao, 2015). However, amo ng others few reasons behind non-revaluation may be as follows Three dimensional approaches the cot model is considered as the three dimensional puzzle against the puzzle. Reports, calculation and accounts may be viewed and manipulated with various other angles. Further, the management can evaluate the data on the basis of various criteria that can be used to value the asset which may guide to allocate the assets, set the price and assume the risk and capital (Picker et al., 2016). Labour cost the directors may be in the view that the labour cost can be monitored and controlled easily under cost accounting as compared to the revaluation approach. Based on the business nature, the expenses for wages and salaries can be analysed from contracts, jobs, orders, sub-departments and departments through the cost model approach only. It means the management can select how the productivity or efficiency is to be determined. This plays crucial role while estimating the performance of individual employees as well as the marginal productivity. However, all these activities can be smoothly performed under the cost valuation model and therefore, the director may not be motivated to adopt the revaluation model (Wali, 2015). Conservative the cost model does not take into consideration the business records, profits from the asset appreciation and that is not yet taken place and will be recognized through the current value for sale in the market. If the assets are stated at the revaluation model, it will leave a scope for the management to restate the figures that will enable them to achieve personal gain. Consistency and simplicity the directors may be in the view that the cost model can be more consistent and simpler to value the assets as it is difficult to reassess the value of the assets on regular basis as per the changing scenario of the market. Further, though the financial statements are used by the shareholder and various other users for the financial performance projections, however, this is not the only reason of financial statement analysis where only the past record are considered. Non-revaluation impact on the financial statement of the company The main drawback of not adopting the revaluation model is the cost model does not take into consideration the effect of changes in the prices for property equipment and plant. Further, the book values that are considered under the cost model may be the out of date for cost. This creates more problems when the assets are purchased. In the same way, they are aware about the proceeds they are receiving for their obligations (Small, Yaseen Schmidt, 2016). Therefore, the historical cost method is considered as an objective method as the subjective forecasting is not taken into consideration. Other impacts for not adopting the revaluation model are as follows Under the cost model the performance of the company are based on only the past records and the changes in the market are not taken into consideration. Cost for the current year will not be similar to the previous year, therefore, the revaluation model will be most appropriate in comparison with the cost model (Sellhorn Stier, 2017). If the management of the company chooses the cost model as against the revaluation model, the costs will be absorbed based on the rate that is pre-determined. It will result into under absorption or over absorption of the cost related to overheads. Various problems related to motion and times study, work study and the operational research can be solved Further, surplus amount generated from the revaluation of asset can be credited to the amount of retained earnings at the time while the asset will be derecognized. Moreover, the difference in depreciation amount calculated on fair value of the asset and revalued amount of asset can be debited from the retained earnings while the asset is still under use. Moreover, the company may decide about the thing that whether the surplus arising from the revaluation of property, equipment and plant is to be allocated among the shareholders or not. There is no hard and fast rule to allocate the profit among the shareholders; however, if the company decides to do so or not to do so, it may do on its own discretion. To solve the problem regarding whether to distribute or not to distribute the surpluses the company may charge or credit the differences arising from difference in depreciation amount calculated on fair value of the asset and revalued amount of asset to the amount of retained earnings (Mogylova, 2014). Further, as per AASB 116, one of the most important aspect of of using the revaluation model is to present the asset at the financial statement as per the market value and to assure the fact that the asset is not represent at the value that is martially different from the market value. As the cost model does not take into consideration the actual value of the asset, the users of the financial statement will misinterpret the performance and value of the items (Liang Riedl, 2013). Moreover, it will not enable the investors to take investment related decisions based on the value stated in the financial statement based on the historical value. Further, it will have an impact on the revenue statement as the actual profit will not be represented which in turn will misrepresent the performance and financial position of the company. Therefore, if the directors do not adopt the revaluation model it will have big impact on companys financial statement. Adverse effect on shareholders wealth for non-revaluation As per the conceptual framework of AASB 136, the financial statement at any point of time shall express the fair value of the property, equipment and plant as important decisions are taken based on that. Therefore, the revalued figure of the assets is considered to be more appropriate approach. Some crucial aspects on the wealth of the shareholders that are valued as per the cost model are as follows The revalued model assists in analyzing the value for internal as well as external reconstruction (Jack, 2015). The lesser amount of depreciation under the cost model will lead to higher level of profit which in turn will enable the company to distribute higher dividend. However, when the actual value will be revealed, it will affect the shareholders wealth Lower depreciation will not provide enough amounts for replacing the asset in future. Therefore, if the asset is required to be replaced it will be taken from the shareholders wealth as the accumulated depreciation will not be sufficient for the replacement of the asset. The actual value or the fair value will enable the company to bargain for correct value while the company goes for merger or acquisition by any other company. The revalued asset assists the company to analyse the value of the asset for leaseback and lease transactions (Jack, 2015). Further, the revalued figure of the asset enable the company to enhance the borrowing capacity of the organization, enhance the growth of the company, maintaining the liquidity and issue of the bonus shares. Therefore, the revaluation model will enable the company to present the financial data more transparently and more accurately and not adopting the revaluation model will have large impact on the shareholders wealth. Plant, equipment and property analysis - Aristocrat Leisure Limited The Aristocrat Leisure Limited is the manufacturer of gambling machine from Australia that has the administrative centre in North Rydes Sydney suburb. However, major part of the development and research is done in the North Ryde site of the company. Through analysis of the financial statement of Aristocrat Leisure Limited, it was found that the carrying value of companys equipment, plant and property was amounted to $ 217.50 million for the financial year ended 2016 as compared to $ 203.50 million for the financial year ended 2015. The company measures all the equipment, plant and property at the historical value reduced by the accumulated impairment, amortisation and depreciation value. Further, the amortisation, depreciation useful life of property, equipment and plant are treated as having 1 to 10 years of useful life and the depreciation is provided on the straight-line method. However, for the financial year ended 2016, the company reassessed the gaming operation machines useful life. The reassessment changed the expense estimates for depreciation expenses by $ 25.10 million (Aristocrat.com, 2017). Further, while the asset is derecognized for the purpose of sale or disposed off or when no further economic benefits are expected from the assets. Losses or gains from the disposal are evaluated through comparison of disposal proceeds with the assets carrying amount and then identified under the other income from the profit and loss statement during which the disposal takes place. The conceptual framework of AASB and IFRS focuses on the financial statements faithful representation that will fundamentally enhance the report useful for the required purpose of the users and make it more transparent. The conceptual framework of AASB requires that the financial statement of the company to be presented in faithful manner the report must be complete, neutral accurate and concise in all respect and further it shall be free from error, fraud and material misstatement. 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