Violence in The Kite Runner Essay Example

Savagery in The Kite Runner Paper In The Kite Runner, savagery assumes a huge job to create both the characters and the story. Scenes, for example, assault, murder and incredibly rough whippings are merrily portrayed and you can plainly perceive how those scenes come to influence the character advancement. The epic depicts the life of Amir and his association with the savage scenes in the book. The epic additionally depicts how much centrality a solitary occasion in somebody’s life can have on their future self, particularly assault. The first run through assault is depicted in the book is where Hassan, Amir’s cherished companion, are assaulted by a referred to menace known as Assef. Amir and Hassan had recently taken an interest in a kite battling competition and they fortunately won. Hassan flees to discover the kite for Amir and discovers him being held somewhere around Assef and his companions. Here, Amir can either meddle in the assault, or run and stow away, and he picks the last one. This decision will come to influence and shape an incredible remainder. The memory of seeing Hassan being assaulted, and him not helping his companion will develop coerce within him. The blame will keep developing until he can't deal with it any longer and feels like he needs to make up for himself. This specific assault isn't the principal example where assault happens, and Amir is later helped to remember his decision while running away to Palestine with his dad Baba when a lady is about assaulted. His dad forestalls this and Amir is reminded about his foul choice and furthermore about how extraordinary Amir is from his dad. About a similar time, Amir is told about the assault of Kamal, a kid Amir used to know. These two occasions improves the blame he previously felt and it becomes considerably more. Further down the road, Amir will glance back at the areas of assault in his life and will contrast it with a coin possibly demonstrating the upside when tossed; â€Å"What was the familiar axiom about the terrible penny? My past was that way, continually turning up† (Hosseini 2003, p.281). Later in the story, Amir and his dad arr We will compose a custom article test on Violence in The Kite Runner explicitly for you for just $16.38 $13.9/page Request now We will compose a custom paper test on Violence in The Kite Runner explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom paper test on Violence in The Kite Runner explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer

Black Athena The Afroasiatic Roots of Classical Civilization

Question: The Black Athena Debate(link to readings gave under Week 1 materials) requests that we think about the inceptions and impact of old Egypt. All the more extensively it requests that we consider who possesses the chronicled heritage of a given human progress. What are your considerations about this discussion and why it has occurred? Answer: The Black Athena Debate Understanding the Hidden History While many believe Athens to be the support of present day European development and popular government, question connected to its way of life inceptions have blended significant discussions among European researchers. This is the idea and message behind The Black Athena Debate which is out to demonstrate the starting points of Athens and Greek culture to be from Egypt and Asia. Althea numerous researchers deny that Athenian culture is special to the locale, the writer of The Black Athena Debate clarifies that the historical backdrop of Athens may have been changed to support the Greeks and abstain from referencing other social influences(Bernal, 2008). This is something which has happened among a few human advancements over the globe where many have embraced or utilized information from earlier persuasive societies to progress and advantageously neglected to recognize this reality. With explore connected to history and human development getting progressively precise as more proof is uncovered its turning out to be certain that numerous societies had trend setting innovation and information a long time before what our history books reveal to us today. The absence of appropriate documentation and the devastation of proof had permitted a few societies and religions to control human comprehension and information to fit a particular societies needs.(Bernal, 2008) This has impact brought about humankind losing a huge extent of its actual history which has been covered up or deliberately annihilated in order to support one culture. Its imperative to watch the whole advancement of human societies and development history all around. This would guarantee group of people yet to come secure exact data and focus more on how societies grew rather then consider which societies was increasingly prevailing, cleverer or unrivaled. References: Book index Bernal, M. (2008). Dark Athena: The Afroasiatic Roots of Classical Civilization. Rutgers: Rutgers University Press.

A look at Orientation Week 2015 COLUMBIA UNIVERSITY - SIPA Admissions Blog

A look at Orientation Week 2015 COLUMBIA UNIVERSITY - SIPA Admissions Blog SIPA welcomes MIA-MPA Class of 2017! Overcast skies gave way to sun as the SIPA community welcomed more than 500 new MIA and MPA students on August 31. The growing roar of excited conversation on the International Affairs Building’s fourth and six floors signified that SIPA’s Orientation Week had begun, as hundreds of new students arrived to pick up registration packets before turning their attention to another key task â€" meeting their classmates. As the morning advanced, orientation leaders directed students to Miller Theatre, near the campus gates on Broadway at 116th Street, for a formal welcome by Dean Merit E. Janow and other administrators. Students gradually filled both of the theater’s tiers, eagerly waiting for the presentation to begin. “It really is an enormous pleasure to see all of you today,” Janow said. “Welcome. Congratulations. We’re delighted you’re here.” Janow discussed the global nature of the SIPA program and emphasized the importance of problem-solving across disciplines, which she said is part of everyday life at SIPA. “It is a defining characteristic of the school,” she said. Explore photos from Orientation Week on Instagram. The dean said that 29 percent of the incoming students said they plan to study Economic and Political Developmentâ€"almost as many as the next two concentrations combined, Urban and Social Policy (16 percent) and International Finance and Economic Policy (15 percent). But she noted that students often change courses and underscored thatâ€"on the first day of schoolâ€"no decision is permanent. Emphasizing that students are now part of a larger community, Janow said that joining the ranks of SIPA alums is a “transformative experience.” She also encouraged students to take advantage of the many events, speakers, and programs they will soon learn more about. “We are bringing the world to us and we are engaging the world,” she said. In general, Janow and other speakers said students should aim to take full advantages of the resources at their disposalâ€"at SIPA, at Columbia University, and throughout New York City. Urbano Garza, the acting dean of student affairs, also encouraged students to be open to the many opportunities they encounter, and said the deans and other staff members of the Office of Student Affairs are standing by. “We want you to be successful, and we’re here to help any way we can,” he said. Garza urged students to seize the day, so to speak. “Plan aheadâ€"time will go quickly,” he said. “You’ll see.” he said. Dan McIntyre, associate dean of academic affairs, echoed this advice, and noted the numerous faculty members and hundreds of classes that students can consider. He offered some nonacademic advice as well, counseling students from warmer climes to get a good coat, and urging students to experience the great outdoors, whether in nearby Morningside Park or outside the city. Above all, McIntyre encouraged students to “focus on the learning as much as you can… learn what you do well and what you really love.” Ajith Das Menon, president of SIPASA (the student government) and the final speaker Monday morning, marveled at how much he had done in his first year at SIPA: “I’ve made good friends, and mentors, and discovered myself, and I’m just halfway through,” he said. He offered three recommendations in turn, to help incoming students make the most of the two years ahead. “Discover yourself, question yourself, and make mistakes.” As usual, students came to SIPA from near and far, with varied interests, goals, and motivations. For Kristopher Mahan MIA ’17 of Denver, Colorado, SIPA’s location was key. “I had an internship at the UN and absolutely loved itâ€"it made me want to study international affairs,” he said. “Being a great school in New York, where the UN is, makes SIPA a great place for me. And it already feels a lot like the UN because of the people from so many countries.” Gayathri Vijayaraghavan MPA ’17, who is from India, also said she was attracted by SIPA’s international orientation. “I want to study international finance and economic policy, and do something that combines finance and tech,” she said. “I’ve already worked for a tech and process company, worked on financial inclusion. I want to see how we can leverage tech even better.” Anna Schaffer MIA ’16, Krista Jorstad MIA ’16, and Zineb Mouhyi MIA ’16 are each enrolled in the dual-degree program with Sciences Po. “The lure [of the dual degree] is that you get two different perspectives in one program,” said Schaffer. The opportunity to take part in a Capstone workshop sets SIPA apart, Mouhyi said. Jorstad said she was looking forward to meeting her classmates. “Everyone has such diverse backgrounds,” she observed. “It seems like you learn a lot from fellow students.” Indeed, students have varied experience. Jessica Madris MPA ’17 has lived in New York for several years, and worked for New York City’s Human Resources Administration before enrolling. Madris, who plans to investigate the concentration in Urban and Social Policy, said Professor Ester Fuchs had encouraged her to apply to SIPA. “I’m looking forward to working with her,” Madris said. Fadile Yetkin Gokgoz MPA ’17 of Turkey has worked as an undersecretary in her home nation’s treasury department, and said other people in her organization had come to SIPA in previous years. She aspires to work at an international financial corporation, and plans to study investment decisions in emerging countries. For some, coming to SIPA is not the only new part of the experience. “I’ve never been to New York before,” said Yetkin Gokgoz, “but I’m happy to be here.”

Corporate Social Responsibility Has Many Benefits To A Business - Free Essay Example

Sample details Pages: 7 Words: 2094 Downloads: 1 Date added: 2017/06/26 Category Business Essay Type Analytical essay Did you like this example? Abstract: Corporate responsibility or otherwise referred to as corporate citizenship is the self-regulation that a corporation adopts in it business model. It is its role to therefore ensure it abides by the law, the communitys norms, international norms and ethical standards in general. It should ensure it embraces the impact of any actions it partakes in to all stakeholders it undertakes business with, who could include: foremost the environment; bearing in mind we live in a world greener than ever before, consumers, communities, employees, and other members in the general public sphere. Don’t waste time! Our writers will create an original "Corporate Social Responsibility Has Many Benefits To A Business" essay for you Create order CSR has very many benefits to a business that include: The costs are reduced and efficiency increased, with the utility bills reduced and efficiency increased the profitability of the company is improved. With a practicable Corporate Social Responsibility policy this is an easy achievement (Mallin, 2009, p.23). Brand reputation is of great importance to any business .This can be improved by making the Corporate Social Responsibility policy well known and practicable. Corporate Social Responsibility policy help in improving the management of risks this entails the use of corporate governance procedures whose one great component is such a policy. Internal and external relationships are also strengthened where a company has a practical Corporate Social Responsibility policy Corporate Social Responsibility Scandals A responsible organization recognizes the side-effects its activities which include its products, operations and or its services caused on the parties it covers in its policy. It is its responsibility therefore to contribute to the society it operates. It should carry on its activities appropriately as stipulated in the policy, actions of which should not only be over but also above the compliance with the minimum legal requirement. (Banerjee ,2007, p.43) A Corporate Social Responsibility policy scandal occurs when a company trashes its policy on the same or does not take the appropriate actions in response to a particular activity. BP for example, experienced a scandal that resulted from irresponsible behavior to an oil catastrophe resulting from an oil spill from an explosion at an offshore drill rig that brought its consumers to protest for the environment was at compromise. However sometimes something goes terribly wrong and the corporate social responsibility campaign fl ops before its very face, a company not in compliance with its corporate social responsibility policy signifies one treading down the path of failure at it. There is a growing public demand for organizations to take into account practicable corporate social responsibility when planning business operations that are socially responsible. This could result in: Financial burden in fines bad publicity, Long-term effects such as brand and reputation degradation. A multinational corporation can ensure that its CSR policy is not just a theoretical document, but rather a practical means of ensuring the future and safety of the communities in which they are working by the application of quite a few strategies that spawn from the design, the approach and the implementation of the corporate social responsibility policy. (Anderson, 1989, p.26). Approach The organization can use different approaches in the design o a corporate social responsibility policy that include: Philanthropy. This is especially the case where a multinational that is undertaking business in poor communities. It involves the running of running of projects that improve the lives of the locals. These include the running of water projects, building of schools and hospitals that directly benefit the locals by bringing essential services to the people this builds the communities relationship with the multinational and the businesses they engage in can go on very smoothly. (Mallin,2009, p.77) Majority of such CSR projects are undertaken in Africa, other examples being adult educational facilities and HIV/AIDS enlightening programs. The Shell Foundation for instance started an Early Learning Center at Flower Valley in South Africa to educate children in the community and for development of skills for adults Direct incorporation of CSR Another CSR approach widely adopted is the incorporation of CSR strategies in the multinationals core business strategies, such as in the employment of people from the community it operates in except for a few expatriates that do complex jobs whose skill is not available locally. Some multinationals like this approach as it improves the skills of the community. Creating Shared Value. This is the adoption of a principle of interdependence of social welfare and corporate success. The multinational needs an adept government, sustainable resources, and above all a healthy, skilled and educated workforce while on the other hand. A government on the other hand requires businesses such as multinationals to raise revenue from taxes and other charges. The society on the other hand needs thriving businesses that are profitable and also competitive to create income, philanthropy opportunities and tax revenues. (Banerjee, 2007, p.92) Design The design of a CSR policy should be guided by quite a number of aspects so as to ensure practicability in the policy. The principles that govern the design of the policy are as: The policy should respect human rights so as to avoid friction with the law and the community this is especially the case where the activities of the multinational could cause conflict with the communities. A case in point is the Niger Delta where the Royal Dutch Shell and Chevron Corporation faced or still face CSR crises for taking up land belonging to the Ogoni people after they were forced out by the government so they could drill crude. The Royal Dutch has in the past been fined for crimes against humanity. The CSR policy should be so designed to enhance human capital by creation of employment and encouraging their training and further education. The CSR policy should cover employees in a manner that no unfair, disciplinary or discriminatory measures are taken against them whenever they repor t to the management or other relevant authorities, in good faith, practices that encroach company policy or infringe the law. (Paetzold, 2010, p.45) The CSR policy should not make any demands for exemption from environmental, ecological or any social standards. These issues are bound to cause trouble for the company sooner or later, these are things that affect everyday lives of people around the company. The policy should uphold a disclosure of information policy that keeps constant CSR communication to the public this ids especially the case where the multinational is building face in a new location or venturing into a new businesses. This is best executed as follows: Regularly giving information about activities to be undertaken in the near future, the structures of the business and any anticipated or made changes, the financial situation of the company and the business results of the company. Care should however be taken as any misrepresentation of information whether i ntent or no can have really devastating impacts on the company. A case in point is where Healthsouth, the corporation falsified accounting reports so as to earn a good name. This brought the whole corporation down. In disclosure very high standards of quality when reporting is required ,the accounts and their audits should be according to the company laws and should conform to the expected standards. (Mallin, 2009, p.85) Multinationals should adopt an open policy as where the company publishes all the information that pertain the parent company its origins and other basic information that would give the company an open face. The ownership should also be considered with the percentages clearly declared this encourages good faith between the society and the multinational, the affiliates whether direct or indirect and shareholdings among them. (Paetzold, 2010, p.56) Employment and other social partners: The CRS of any company should ensure that it respects the International Labor Organization standards, which include the effective forbids child and forced labor, upholds the right of negotiation and collective bargaining, non-discrimination , prevention of sexual exploitation, and so on. The corporation should ensure its employees are represented in trade unions so as to be compliant to be labor friendly. Employees and social partners are perhaps the trickiest game of balance and should be carefully considered. Child and forced labor should no even be an issue but since multinationals traverse the world it is important to uphold policies against forced and child labor. The policy should not encourage but ban any slight sign of discrimination. The corporation should encourage effective and widespread collective agreement with the respective stakeholders, this should be clearly appended to the policy. The companys management should ensure a vis-Atilde;Â  -vis relationship w ith the workers or their representatives, this improves the likeability of the corporation and the performance of the employees and therefore the companys profitability. The policy should lay down a policy to ensure recruitment of local personnel and their training wherever their skills fall short of the expected levels of qualification. Environment: There is a great revolution regarding the preservation o f the environment, any corporation that does not respect the environments bound down and hard. The company especially one engaging in environmentally sensitive business a case in point being the BP oil spill that elicited a lot of commotion and was declared a national disaster. The company should adopt an environmental management system this should best take care of the events such as those of the oil spill where the disaster could have averted or the effects mitigated. The multinational should in its policy play big brother and ensure therein provisions meant to raise awareness and provide the public and its employees and the public on the possible effects of its undertaking on the environment inclusive of health and safety. This can also be enhanced by having a policy that carries a drift on the worst case scenario and a crisis plan so as to avert damage afflicted to the environment and or health. A case in point i s the case Royal Dutch Shell faced a big CSR crisis with the Sakhalin Oil disaster. Over and above all the multinational should train its employees continuously on matters that relate to the environment. Combating Corruption Corruption is a killer of customer social responsibility and could bring even a multinational to its knees. It should therefore be shunned since its potent is beyond imagination .A case in point is the Arthur Andersen that went down with Enron corporation, the partnership went down due to accounting fraud. To effect this corporate social responsibility policy should ensure that no payment is made to officials or to employees of business partners, management control systems that discourage the culture of bribery and any other forms of corruption should be adopted, this eliminates if not reducing the possibility of going down with the ship of corruption. The corporate social responsibility should also ensure that no illegal donations to any candidates contesting public office. This insures the company is ridded of dirty smears that could cause corporate social responsibility crises. Consumer interests The multinationals can improve their corporate social responsibility by improving their products so as to ensure the clients are satisfied with their products. Consumer interests should come to fore in corporate social responsibility since they are a major cause of corporate social responsibility flops. Ensuring the safety of products is key to a successful corporate social responsibility. If there is something that will jeopardize a multinationals reputation and its brands it has got to be the safety of its products. A case in point is in 1977 when the Ford Corporation in the production of Ford Pinto, faulty fuel tanks that gave in at the neck of the tank filler causing it to break off, puncturing the fuel tank and leading to deadly fires. This called for recalls that are always costly let alone the tainting of the brand. Toyota also recently had the same problem marked by brake faults in their vehicles. The corporation should also ensure there is preciseness and clarity in providing product information this eliminates the possibility of misunderstanding of their products hence protecting customer interests. The corporation should also ensure that they effectively handle complaints so as to protect customer interests. A desk should be dedicated for customer service. This ensures the corporation gets feedback on what it should or should not do. The policy should accommodate customers opinions as the are the reason for what they do. The multinational in a bid to ensure upright CSR should ensure that it does not engage in ant-competitive agreement that paint a bad image on it. This could cause aggression and negative publicity from owners of competing and perhaps smaller businesses that cause make the corporations operations disadvantaged. Conclusion. CSR policy is a key issue in the success of a multinational and should been taken into key considerations so as to ensure the products success in the market.

Tax Liability in a Mutual Concern - Free Essay Example

Sample details Pages: 10 Words: 2904 Downloads: 5 Date added: 2017/06/26 Category Business Essay Type Essay any type Did you like this example? Tax Liability in a Mutual Concern TABLE OF CONTENTS TABLE OF CASES RESEARCH QUESTION INTRODUCTION BASIS FOR EXCEPTION FOR THE INCOME APPLICABILITY OF THE PRINCIPLE OF MUTUALITY BIBLIOGRAPHY TABLE OF CASES Chemsford Club v CIT (2000) 243 ITR 89 (SC)..7 CIT v Apsara Co-op Housing Society Ltd. (1993) 204 ITR 662 (Cal).9 CIT v Bankipur Club Ltd. (1997) 226 ITR 97 (SC)6 CIT v Darjeeling Club Ltd. Don’t waste time! Our writers will create an original "Tax Liability in a Mutual Concern" essay for you Create order (1985) 153 ITR 676..7 CIT v Delhi Gymkhana Club Ltd. (1985) 155 ITR 373 (Del)7 CIT v Delhi Gymkhana Club Lts. (2011) 53 DTR 330 (Del)7 CIT v Escorts Dealer Development Association Ltd. (2002) 253 ITR 305 (PH)..5 CIT v Madras Race Club (1976) 105 ITR 433 (Mad).4 CIT v Royal Western India Turf Club Ltd (1953) 24 ITR 551 (SC)..5 CIT v Shree Jari Merchants Association (1977) 106 ITR 542 (Guj.5 CIT v West Godavari District Rice Millersà ¢Ã¢â€š ¬Ã¢â€ž ¢ Association (1984) 150 ITR 394 (AP).9 Director of Income-tax v All India Oriental Bank of Commerce Welfare Society (2003) 130 Taxman 573 (Del) 9 General Family Pension Fund v CIT (1946) 14 ITR 488 (Cal).3 ITO v Mumbai Hindi Shikshak Sayahak Nidhi (1985) 22 TTJ (Bom) 1339 Ludhiana Aggarwal Co-operative House Building Society Ltd v ITO (1995) 55 ITD 423 (Chd).9 Madras Gymkhana Club v DCIT (2009) 183 Taxman 333 (Mad)7 Mittal Court Premises Co-operative Society Ltd. v ITO (2009) 184 Taxmman 292 (Bom)..9 Mittal Court Premises Co-operative Society Ltd. v ITO (2010) 320 ITR 414 (Bom)9 Rajpath Club Ltd. v CIT (1995) 211 ITR 379 (Guj)..7 SIND Co-op Housing Society v ITO Pune (2009) 182 Taxman 346 (Bom)9 RESEARCH QUESTION Is there any commerciality involved? What would constitute complete identity between the contributor and the participator? Whether the benefit is available to the non-mutual income? INTRODUCTION A person cannot trade or earn income from himself. Even though, people can carry on trade or business with themselves but the resulting surpus from these operations is not a profit from a trade for the purpose of income-tax. Conversely, the true proposition is not that a man cannot make a profit out of himself, but that he cannot trade with himself. Whichever way the matter is looked at, the ultimate result is that where persons engage themselves in mutual activities and there remains an excess of receipts over expenses, such excess is not taxable and is to be regarded as merely a surpus having no revenue quality. The surpus arising from an ordinary mutual activity would not lead to a resultant profit profit, because each pays originally according to an estimate of the amount which would be required for the common purposes. If his contribution proves to be insufficient, he makes good the deficiency. If on the other hand, it is found that it exceeds what is ultimately required, t he excess will have to be returned in the shape of dividends, or creation of a reserve against depreciation or a reserve for a building fund, etc. such excess can from no point of view be regarded as profits or gains. Mutual dealings arise out of a mutual association. To constitute a mutual association, a number of persons associate together to subscribe money for a fund for the purpose of its being spent upon a particular object, and the balance, if any, being returned to the subscribers and proportionately distributed among them. This balance is that part of the fund which is not absorbed by the particular object of the subscriptions. Those transactions are mutual dealings and the unrequited balance is the surpus. This surpus is not assessable to income-tax since it arises out of the mutual dealings.[1] No person can trade with himself and make an assessable profit. If, instead of one person, more than one combines themselves into a distinct and separate legal entity for ren dering services to themselves by only charging themselves, the resulting surpus is not assessable to tax.[2] BASIS FOR EXCEPTION FOR THE INCOME The following are the basis for exemption of the income: Common identity of contributors and participators, The treatment of the assessee, though incorporated, as a mere entity for the convenience of the members, and The impossibility of the contributors deriving profit from the contribution made by themselves to a fund which could only be expended or returned to themselves. Common identity of contributors and participators The essential condition, for considering an assessee to be a mutual concern, is that there should be an identity between the contributors and the participants. Income taxable if there is no complete identity between the contributors and participators in the common fund: the essence of mutuality lies in the return of what one has contributed to a common fund, and, unless there is complete identity between the contributors and the participators in a common fund, the principle of mutuality would not be attracted. If some of the contributors to the common funds are not participators in the surpus or if some of the participators in the surpus are not contributors to the common fund, the profits of the association would be assessable to tax. However, the criterion that the contributors to the common fund and participators in the surpus must be an identical body does not mean that each member should participate in the surpus or get back from the surpus precisely what he has paid. Wh at is required is that the members as a class should contribute to the common fund and as a class they must be able to participate in the surpus.[3] 2. The treatment of the assessee, though incorporated, as a mere entity for the convenience of the members If there is a common identity of contributors and participators, the particular form which the association takes is immaterial. Incorporation as a company or as a registered society is a convenient medium for enabling the members to conduct a mutual concern. The property of the incorporated company or registered society, for all practical purposes, in the case of a mutual enterprise, is considered as the property of the members. The incorporation of any company to carry on the activities of a club does not result in the deprivation of the admissibility of the claim for exemption based on the concept of mutuality.[4] A company does not rule out inference of mutuality, but the benefit of mutuality could be denied not b ecause of an incorporated company, but because of the dealings of the company with non-members, if the dealing with members could be isolated and made the subject separate deduction.[5] Even a company assessee can claim exemption on the basis of mutuality principle where is memorandum and articles of association provided that the funds of the company should be utilized solely for the promotion of its objects and that no portion of the income or property shall be paid or transferred directly or indirectly, by way of dividends, bonus to any member or former member.[6] The impossibility of the contributors deriving profit from the contribution made by themselves to the fund which could only be expended or returned to themselves. A mutual association is an association of persons who agree to contribute funds for some common purpose mutually beneficial and receive back the surpus left out of these funds in the same capacity in which they have made the contributions. This capacity as contributors and recipients remains the same. They contribute not with an idea to trade but with an idea of rendering mutual help. They receive back the surpus, which is left after meeting the expenditure which they have incurred for this common purpose, in the same capacity in which they have contributed. Thus, they receive back what was already their own. The receipt which thus comes in their hands, in their hands, is not profit, because no man can make profit out of himself, just as he cannot trade with himself.[7] The participation in the surpus need not be immediate as soon as the surpus is discerned, but may be on the winding up or dissolution, the surpus for the time being carried to a reserve. The surpus may be hand ed back, it may be kept for some future contingency; the test is whether it is the membersà ¢Ã¢â€š ¬Ã¢â€ž ¢ money. APPLICABILITY OF THE PRINCIPLE OF MUTUALITY The principle of mutuality which is true in the case of an individual is equally true in respect of bodies of individuals, such as (A) a membersà ¢Ã¢â€š ¬Ã¢â€ž ¢ club (B) a co-operative society (C) a mutual benefit fund (D) a thrift fund or (F) a pooling association. Membersà ¢Ã¢â€š ¬Ã¢â€ž ¢ Club à ¢Ã¢â€š ¬Ã¢â‚¬Å" Membersà ¢Ã¢â€š ¬Ã¢â€ž ¢ club are without doubt, percent mutual associations. They are co-operative bodies whereby the members raise funds by way entrance fees and periodical subscriptions in order to provide themselves with social sporting or similar other amenities. One among the popular activities of such a club is the providing of refreshment to the members for a charge to cover the cost of preparation, overheads and service. If such refreshments be served to non-members, it would only be on the basis of such non-members being guests of the member who pays for himself and hiss guest. Another popular activity of a club is the providing of residential rooms to non-resident members and mofussil members and supply them with board for a charge to cover the rent of the rooms and the cost of the food and overhead. Amenities are also provided for sports, such as billiards, tennis, golf or cards, at a charge to compensate the maintenance of the tennis-court, or golf-course, or the cost of the playing of cards or the wear and tear of the billiard table. The above are all activities of any social club and there is no element of buying and selling in the providing of these amenities for a certain fee. It is a fallacy to say that where a member of a club orders for dinner and consumes it, there is any sale of them. The Supreme Court in the case of CIT v Bankipur Club Ltd.[8] has held that the receipt for various facilities extended by the club to members as part of the usual privileges, advantages and convenience, attached to the membership of the club, could not be said to be a trading activity. The surpus of excess of receipts over the expenditure as a result of mutual arrangement could not be said to be à ¢Ã¢â€š ¬Ã…“Incomeà ¢Ã¢â€š ¬Ã‚  for the purpose of Income-tax Act. The fact that the members are also allowed to entertain their guest hall not be considered to be a disqualification.[9] The fact that there is some diversion to non-members as it happened when some of the rooms were let out to non-members need not vitiate the principle of mutuality as long as there is substantial compliance with the principle.[10] It may be pointed out that if the amount involved is substantial, the decision could have been otherwise. Where the business of the assesses was governed by doctrine of mutuality, not only the srplus from the activity of the club but even the annual value of the club house would be outside the purview of the levy of income-tax.[11] Interest income of a sports club derived from deposits with the bank is not exempt on the ground of mutuality.[12] Investment of surpus fund with some of member banks and other institutions in form of fixed deposit and securities which, in turn resulted in earning of huge interest could not be held to satisfy mutuality concept and, therefore, such interest income was liable to be taxed.[13] Assessee company is running a recreation club for its members the income earned from the members is exempt on the principle of mutuality. Income of the club from FDRà ¢Ã¢â€š ¬Ã¢â€ž ¢s in banks and Government securities, dividend income and profit on sale of investment is also covered by the doctrine of mutuality and is not taxable.[14] Co-operative Societies à ¢Ã¢â€š ¬Ã¢â‚¬Å" A co-operative society is defined in section 2(19)[15] as à ¢Ã¢â€š ¬Ã‹Å"a co-operative society registered under the CO-operative Societies Act, 1912 or under any other law for the time being n force in any state for the registration of co-operative societiesà ¢Ã¢â€š ¬Ã¢â€ž ¢. Turning to the Co-operative Societies Act, 1912, some of its important provisions may be noticed: Section 4 of the said Act provides that a à ¢Ã¢â€š ¬Ã‹Å" society which has its object the promotion of the economic interest of its member in accordance with co-operative principles (emphasis supplied), or a society established with the object of facilitating the operations of such a society, may be registered under this Actà ¢Ã¢â€š ¬Ã¢â€ž ¢. Section 29(1) further provides thatà ¢Ã¢â€š ¬Ã‚  à ¢Ã¢â€š ¬Ã‹Å"a registered societyà ¢Ã¢â€š ¬Ã¢â€ž ¢ shall not make a loan to any person other than a member provided that with the general or special sanction of the Registrar, a registered society may make loans to another registered societyà ¢Ã¢â€š ¬Ã‚ . Section 30 restricts the powers of the society in respect of its receiving any deposits or loans from persons who are not members of the society. Section 31 restricts the transactions of the societies with non-members Finally, section 33 provides that à ¢Ã¢â€š ¬Ã…“no part of the funds of a registered society shall be divided by way of bonus or dividend or otherwise among its members; provided that after at least one-fourth of the net profits in any year have been carried to a reserve fund, payments from the remainder of such profits and from any profits of past years available for distribution may be made among the members of such extent and under such conditions as may be prescribed by rules.à ¢Ã¢â€š ¬Ã‚  Section 34 further enacts that out of the balance left under section 33, an amount not exceeding ten percent thereof may be contributed to a charitable purpose with the sanction of the Registrar. The above provisions show that a co-operative society is a mutual society and, on mutual principles, would not be earning any income in the eye of law. Transfer fee received by a co-operative housing society is not assessable since the co-operative housing society is a mutual concern and the persons became members of the society before they were entitled to get the flat transferred in their names or were liable to pay the transfer fees. There is an element of mutuality in respect of the transfer fees and therefore the same are not taxable.[16] Transfer fee received by a co-operative housing society whether from outgoing or from incoming members is not liable to tax on the ground of principle of mutuality where predominant activity of such co-operative society is maintenance of proper ty of society.[17] Transfer fee and non-occupancy charges received by assessee are not taxable in the hands of the asssessee as being governed by principle of mutuality.[18] Where a co-operative housing society collects contributions from members for an amenity fund for repairs, besides collecting contributions for a welfare fund from new members in pursuance of bye-laws framed under the Maharashtra Co-operative Societies Act, there was no violation of the mutuality principle because of these collections. Further the collection of non-occupation charges would also have similar character.[19] Polling Associations à ¢Ã¢â€š ¬Ã¢â‚¬Å" Pooling associations are formed to maintain prices, to open up markets for goods, or to demarcate areas for trade operations. The activities of such associations cannot be said to bring any profit which can be taxed under the Income-tax Act. An association of traders collecting subscriptions or donations from its members for construction of a building will be mutual concern although its memorandum may enable its assets to be given to association with allied objects in the event of its dissolution.[20] Exceptions to the above rule: The aforesaid general observation that mutual activities of a mutual concern do not return taxable income is, however, subject to the following four exceptions expressly provided in the Act: Income accruing to a life and non-life mutual insurance concern from the business of such insurance is liable to tax.[21] Income derived by a trade, professional or similar association from specific services performed for its members is chareable to tax.[22] Income of insurance business carried on by a co-operative society is taxable in all cases (even if it is a mutual concern) and is to be computed in accordance with the rules in the First Schedule.[23] The profits and gains of any business of banking (including providing credit facilities) carried on by a co-operative society with its members.[24] BIBLIOGRAPHY BOOKS Dr Girish Ahuja Dr. Ravi Gupta, Direct Taxes, (29th ed., 2014) M K Pithisaria Mukesh Pithisaria, Chaturvedi Pithisaria Landmark Judgments on income Tax, 1st ed, 2014, 3. Arvind P Datar, Kanga Palkhivala The law and practice of Income Tax, 10th ed 2014 4. A. N Aiyers, Indian Tax laws, 49th ed, 2012. 5. Vinod k. Singhania kapil singhania, Direct Taxes and Law Practices, 52th ed, 2014 [1] General Family Pension Fund v CIT (1946) 14 ITR 488 (Cal). [2] CIT v Merchant Navy Club (1974) 96 ITR 261 (AP). [3] CIT v Merchant Navy Club (1974) 96 ITR 261 (AP). [4] CIT v Madras Race Club (1976) 105 ITR 433 (Mad). [5] CIT v Royal Western India Turf Club Ltd (1953) 24 ITR 551 (SC). [6] CIT v Escorts Dealer Development Association Ltd. (2002) 253 ITR 305 (PH). [7] CIT v Shree Jari Merchants Association (1977) 106 ITR 542 (Guj). [8] CIT v Bankipur Club Ltd. (1997) 226 ITR 97 (SC). [9] CIT v Darjeeling Club Ltd. (1985) 153 ITR 676. [10] CIT v Delhi Gymkhana Club Ltd. (1985) 155 ITR 373 (Del). [11] Chemsford Club v CIT (2000) 243 ITR 89 (SC). [12] Rajpath Club Ltd. v CIT (1995) 211 ITR 379 (Guj). [13] Madras Gymkhana Club v DCIT (2009) 183 Taxman 333 (Mad). [14] CIT v Delhi Gymkhana Club Lts. (2011) 53 DTR 330 (Del). [15] Income-tax Act, 1961, section 2(19). [16] CIT v Apsara Co-op Housing Society Ltd. (1993) 204 ITR 662 (Cal). See also Director of Income-tax v All India Oriental Bank of Commerce Welfare Society (2003) 130 Taxman 573 (Del); Ludhiana Aggarwal Co-operative House Building Society Ltd v ITO (1995) 55 ITD 423 (Chd); ITO v Mumbai Hindi Shikshak Sayahak Nidhi (1985) 22 TTJ (Bom) 133. [17] SIND Co-op Housing Society v ITO Pune (2009) 182 Taxman 346 (Bom). [18] Mittal Court Premises Co-operative Society Ltd. v ITO (2009) 184 Taxmman 292 (Bom). [19] Mittal Court Premises Co-operative Society Ltd. v ITO (2010) 320 ITR 414 (Bom). [20] CIT v West Godavari District Rice Millersà ¢Ã¢â€š ¬Ã¢â€ž ¢ Association (1984) 150 ITR 394 (AP). [21] Income-tax Act, 1961, section 2(24)(vii). [22] Income-tax Act, 1961, section 2(24)(v) and section 28(iii). [23] Income-tax Act, 1961, section 2(24) (vii). [24] Income-tax Act, 1961, section 2(24)(viia).

A Woman and Her Doll- Ruth Handler Free Essays

In 1959 the world of toys was changed forever by a woman under 12 inches tall, Barbie. Barbie was a pioneer in a time when baby dolls with cubby, rosey cheeks dominated the market. She was the first mass marketed adult-like doll and one of the first toys to have a marketing strategy based on television advertising. We will write a custom essay sample on A Woman and Her Doll- Ruth Handler or any similar topic only for you Order Now Since Barbie’s debut at the New York Toy Fair, in her zebra bathing suit, she has kept pace with the times and sported many influential and influenced looks over the decades. It is now estimated that over a billion Barbie dolls have been sold worldwide in over 150 countries (Wikipedia, â€Å"Barbie†). M. G. Lord, author of â€Å"Forever Barbie: The Unauthorized Biography of a Living Doll,† called Barbie the most potent icon of American culture of the late 20th century. She’s an archetypal female figure, she’s something upon which little girls project their idealized selves. For most baby boomers, she has the same iconic resonance as any female saints, although without the same religious significance. Lord, Forever Barbie) Behind this icon of pop culture was a woman by the name of Ruth Handler. Ruth and her husband, Isador â€Å"Elliot† Handler founded Mattel in 1942. But it wasn’t until Ruth’s revelational busty figured, blue eyed, platinum blonde came on to the scene, that business really started booming.Handler’s inspiration came from watching her young daughter play. Barbra, whom Barbie was named after, showed little interest in playing with her baby dolls. Instead she preferred to dress up her adult-like cut out paper dolls. Every little girl needed a doll through which to project herself into her dream of the future,† Handler said, in a 1977 interview with The New York Times. â€Å"If she was going to do role playing of what she would be like when she was 16 or 17, it was a little stupid to play with a doll that had a flat chest. So I gave it beautiful breasts. † Barbie has undergone a lot of changes over the years and has managed to keep up with current trends in hairstyles, makeup and clothing. She has been a reflection of the history of fashion since her introduction to the toy market.The book â€Å"Forever Barbie: The Unauthorized Biography of a Real Doll,† discusses Barbie and her attire. Early outfits included â€Å"Friday Night Date† and â€Å"Sorority Meeting. † In years to follow, Barbie sported a Jacqueline Kennedy hairdoo and during the civil rights movement, Mattel created Barbie’s first black friend, â€Å"Colored Francie. † There have been many critics along the way, commenting on Barbies scientifically impossible body and â€Å"questionable portrayal of intelligence† (Kershaw, The New York Times). But as I and many others see it, Barbie has enhanced girl’s self-image and encouraged them to reach for stars and expanded their sense of potential. Over the past 50 years, Barbie has had vast and numerous careers, from a surgeon to a gymnast to an astronaut. Ruth Handler and Barbie gave little girls all over the world the inspiration to dream of what they could one day aspire to be. Not only did Handler create a revolutionary doll with breasts, she also invented the worlds very first prosthetic breast (Ladies Home Journal Books).In 1970, Ruth was diagnosed with breast cancer and had to have a mastectomy. At the time women were using lumpy socks and rolled up pantyhose to try to help resemble what they had lost in the surgery. Ruth saw this as unacceptable according to Veronica Horwell of the Guardian. With the help of a craftsman named Peyton Masses, Handler designed a line of realistic artificial breasts made from foam and silicon. She called her new product â€Å"Nearly Me† and formed the Ruthton Corporation to sell it (Horwell, Ruth Handler). Handler was intent on demystifying what was a taboo subject in the 1970’s.She became an outspoken advocate for early detection of breast cancer and offered her prosthetics as a way for women to feel good about themselves again. Handler’s â€Å"Nearly Me† was a great success and counting the former first lady Betty Ford among her numerous customers, she sold the company in 1991. Handler has been quoted saying many many times that she did not make a lot of money in it, but she rebuilt her self-esteem and hoped that she did the same for others. Ruth Handler has changed the lives of women young and old. She gave us all hope for the future through plastic and silicon. I think Ruth said it best in her autobiography, â€Å"Dream Doll: The Ruth Handler Story. † She writes â€Å" My whole philosophy of Barbie was that through the doll, the little girl could be anything she wanted to be. Barbie always represented the face that women had choices. † I think Ruth Handler and Barbie accomplished exactly that!Works Cited â€Å"Barbie. † Wikipedia, The Free Encyclopedia. Wikimedia Foundation, Inc. 22 July 2004. Web. 27 November. 2010. Horwell, Veronica. â€Å"Ruth Handler: Creator of the Doll Whose Changing Style Defined Genera-tions of Young Women. † The Guardian. 02 May 2002. Kershaw, Sarah. â€Å"Ruth Handler, Whose Barbie Gave Dolls Curves. † The New York Times. 29 April 2002. Ladies’ Home Journal Books. 100 Most Important Women of the 20th Century. Des Moines, Iowa: Meredith Corporation, 1998. Lord, M. G. Forever Barbie: The Unauthorized Biography of a Living Doll. New York: William Morrow and Company, 1994. Ticona-Vergaray, Evelyn. â€Å"Barbies 50 years of Beauty and Controversy. † United Press International University. 08 November 2009. Web. 27 November 2010. How to cite A Woman and Her Doll- Ruth Handler, Papers

Role of Government in Protecting Health & Safety-Myassignmenthelp

Question: Discuss about the role of government in promoting healthy practices for their citizens. Answer: Response The role of government in promoting healthy practices for their citizens is justifiable and can be supported by the fact that, health systems are gradually grappling with the effects of communicable and chronic diseases (Frieden 2013). Prevention of the reemerging of the deadly diseases depends on the initiatives taken up by the government such as proper vaccination programs, waste and sewage management programs. It has been rightly stated that mandatory immunization rules set up by the government can bring fruitful outcomes in the prevention of several viral diseases. Other governmental actions that have a wide spread implication on public health are fluoridation of water, iodization of salt and micronutrient fortification of the flour. Many of the interventions were initially controversial is widely accepted today (Kickbusch and Gleicher 2012). The mandatory immunization programs by the government can be supported by the fact that India, Pakistan, Afghanistan and Nigeria has been declared as a polio free country after the extensive polio eradication campaigns and the measures taken up by the government of the concerned countries (Kickbusch and Gleicher 2012). Paternalistic approach taken up by the government may raise questions on individual autonomy but initiatives taken by the government on behalf of the masses such as tobacco control campaigns, High excise taxation on tobacco and alcohol are quite justifiable and are solely made for the public health (Frieden 2013). Furthermore, the government's initiative in the management of wastes can be supported by the evidence that the government of Canada have undertaken measures for the safe handling, transport and disposal of pre-hospital care from persons confirmed with Ebola virus disease. Such measures have prevented the spread of the virus in the community (Kickbusch and Gle icher 2012). It can be said that all the potential health benefits of the different public health action involve health care, economic and productivity gains along with the benefit of healthier and longer lives. References Frieden, T.R., 2013. Government's role in protecting health and safety.New England Journal of Medicine,368(20), pp.1857-1859. Kickbusch, I. and Gleicher, D., 2012. Governance for health in the 21st century. Copenhagen: WHO Regional Office for Europe.

Indonesian Revolution free essay sample

A revolution is a forcible overthrow of a government or social order in favor of a new system. To know that a revolution has taken place, there would be a change in the government or the way the country is ruled. Revolutions have occurred throughout history and vary in terms of methods, motivation and the duration of the revolution. The results of a revolution usually include major changes in the economy, culture, and political institutions. For a revolution to occur, there needs to be a change in the country to being different from the past. The reason revolutions occur generally is usually because injustices by the corrupt leader or government, when the gap between rich and poor is too big, but also colonization. The Indonesian Revolution is considered a tipping point in the Indonesian history because of the changes in the political system, the economical system and the social systems today. We will write a custom essay sample on Indonesian Revolution or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page A main revolution that started due to colonialism is the southeast Asian industrial revolution. From 1942 to 1945, Indonesia was occupied by Japan. During the Japanese occupation, Japan controlled the trade and the government that the Japanese removed the Dutch control during the war. However, after the Second World War, the Dutch regained their control over Indonesia. In 1945, there was an armed conflict and a diplomatic struggle between Indonesia and the Dutch empire due the Dutch wanting the Indonesia’s territory to include not only the Netherlands Indies but also Portuguese Timor and British North Borneo and the Malay Peninsula. In short terms, the Dutch wanted to return to Indonesia’s colony. After trying to persuade the Indonesian’s, the Dutch forces were not able to, but were strong enough to resist by being expelled. Step by step the English and the Australian forces were removed and Dutch troops were being sent to Indonesia to try and recolonize the country. There has been cases where the Dutch started to abuse the Marshall Plan (The European Recovery Program, ERP, was an American program to help Europe where America gave financial support to help reconstruct European economies after the end of World War II in order to stop the increase of Soviet Communism) to create a new army in Indonesia. The Dutch forces started to control the towns and cities in Java and Sumatra, but couldn’t control villages and the countryside. In September and October of 1945, Europeans and pro Dutch Eurasians were attacked and killed by Indonesian mobs. The Dutch, realizing their weak position during the year, were initially disposed to negotiate with the republic of Japan for some form of commonwealth relationship between the archipelago and the Netherlands. This resulted in the British-brokered Linggajati Agreement, created on November 12, 1946. The agreement provided for Dutch recognition of republican rule on Java and Sumatra, and the Netherlands-Indonesian Union under the Dutch crown. A month later, in December of 1946, the Special Forces Depot (DST) was accused of using arbitrary terror techniques on the Southern Sulawesi region. This caused around 3,000 republicans to be killed after a few weeks. On July 21, 1947, the Dutch started to claim violations of the Linggajati Agreement and sprung what was inoffensively called â€Å"police action† against the republic. Dutch troops drove the republicans out of Sumatra and East and West Java, keeping them to the region of Central Java. The international reaction to the police action, however, was negative. The â€Å"police action† caused an anti-war march in Amsterdam with 20,000 people and a few days after, young students blew up a bridge to prevent Dutch forces from taking Purwokerto. After a year more of battles and struggles, the Dutch created a state of Jawa Timur [East Java] in occupied areas of East Java. This is believed to have caused a second â€Å"police action† by the Dutch, which took place in Yogya without any warning. Yogya then came to the Dutch as well. Indonesia slowly started giving up and started to be in need of help from other countries so the civil government of republic allowed itself to be captured by the Dutch hoping that the world would find out about it and do something to help Indonesia. This caused many American newspapers to publish editorials against the Dutch. The United Nations becomes outraged about what the Dutch have done which caused the Dutch to attack the UN. A few days later, on December 22nd, 1948, the USA started to send Plan Martial Money to Indonesia. On the 1st of January 1949, both Indonesia and the Dutch agreed to the formation of the â€Å"United States of Indonesia. † This was still ruled by the Dutch Monarchy. In February, the United States Senate was officially trying to stop all of the Marshall Plan aid that was going to the Netherlands. The Netherlands is only told about this 1 month later. The United States Senate then decided to only stop the Marshall aid plan if the UN Security Council approves to go against the Netherlands. After a few months, on June 24th, 1949, Dutch troops started to leave Yogya and Indonesian troops started entering Yogya 5 days later. On the 17th of August in 1950, a new constitution was made. The new Republic of Indonesia was now made up of Sumatra Timur, East Indonesia/Negara Indonesia Timur (now Indonesia is more expanded) Jakarta is the capital of the Republic. The Netherlands and Indones ia remain in a theoretical constitutional union, but Indonesia is now fully independent. After the revolution had happened in Indonesia, there have been political changes. The first founders of Indonesia decided to make it a unitary state government in order to join the people of many ethnic, religious and cultural backgrounds spread across thousands of islands. During the Indonesian revolution, Indonesia had a federal government system, but when the Dutch tried to take over Indonesia, it became ruled by the Dutch Monarchy. During the revolution, communism and nationalism progressed in Indonesia too. Sukarno (the Indonesian president) was trying to have Indonesia ruled by the Dutch Monarchy as well. He has studied in the Netherlands after secondary school, which caused him to see government views in Dutch systems. Indonesia was under the power of the â€Å"United Republic of Indonesia. † After the revolution, Indonesia returned to being a unitary state of republic again. Suharto having the high post gave him the opportunity to make long-term policies. The most important of these was the consolidation of the military the right to participate in government and in political campaigns. The military was required not only care about the safety of the country, but also social and political activities. The officers, mostly from the army units, have taken place at all levels and in all areas of the state apparatus. Suharto appointed the soldiers the ministers, the judges of the Supreme Court, the provincial governors, heads of districts and even the village chiefs. During the periods 1945-1949, there was some economic growth such as being hesitant to start a democracy due to the power struggle of the army, the president, the communist party and some other political groups. Some economic changes that have happened after the revolution were when the Dutch engineers built and improved a road network with 12,000 km of tarmacked surface, 41000 km of metalled road area and 16000 km of stony surfaces. After this, the Dutch built, 7500 kilometers of railways and bridges for the community. After the revolution a number of inner factors made the economic situation of Indonesia, more difficult than in other Asian countries. Suharto family members and friends have various benefits, including obtaining low-interest loans from state banks and monopoly rights to use natural resources. In addition, almost all foreigners who wish to invest heavily in the Indonesian economy, convinced of the need to involve as business partners of any of the children or old friends Suharto. Although the crisis has highlighted a lot of shadow effects, the majority of economists and businessmen believe that in the long term, Indonesia is waiting for a favorable economic future based on the rich natural resources. Today, Indonesia does not have major changes to its economy apart from the uprising in the amount of construction. It is said that Indonesia’s economical changes will be greatly improved in the next 10-20 years. The revolution has improved the economical changes in Indonesia due to there being more factories and natural resources now that citizens can get jobs for and not be unemployed like before. Revolutionaries argue that the present social system in Indonesia is unable of real improvement. They are saying that a complete â€Å"renovation† is needed if change is to be made to the fundamental wrongs in this society. But revolution is not an everyday occurrence. After the revolution, there has been relaxation of racial and social categorizations of colonial Indonesia. New styles in writing and art and increased demand for education and modernisation. Before the revolution, there were racial remarks towards people and many remarks towards people from different classes (upper class, lower class, etc. ) The social changes that have occurred in Indonesia during the revolution were that the higher class went down to middle class due to the Dutch invading Indonesia and many important leaders in Indonesia losing a lot of their power. One of the main leaders in Indonesia during the revolution was Sukarno. Indonesians have had the right to occupy the lowest positions in the colonial administrative apparatus. Since 1918 the Dutch began a very interesting policy for young people of Indonesia to have an opportunity to study in the Netherlands and later to come back to Indonesia and to occupy the highest ranks. All this was done in order to â€Å"grow† out of Indonesians an Indonesian government which will be submissive to the Dutch. One of these students was Sukarno who returned back to Indonesia and took the leading job position) However only a few Indonesians were able to gain a larger role in commerce After the revolution, the social changes were that everything went back to the way it was, the higher class went back to being higher class and the lower class went back to still being in the same position. The Dutch will always have power over Indonesia after signing an agreement together, but the Dutch do not have 100% power. This agreement was signed while the revolution was ending and is still being ruled by till this day. Some problems that indonesia is facing today due to the revolution is that Indonesia still is not 100% independent from the Dutch due to Indonesia signing a contract with the Dutch after the revolution. This could cause another revolution in the future or future conflicts due to Indonesia and the Dutch not having a truce together till this day. Also after the revolution, Islam grew and now Indonesia is highly populated by muslims which causes racial issues and terrorist attacks. Like other developing countries, Indonesia is facing human right violations and faces corruptions. Another problem is that the colonial administration of the Dutch East Indies was destroyed due to the revolution,however, this did not improve the economic, social or political fortune of the Indonesian population. Indonesia has tried to improve its economy throughout past years and that many of the current problems have their roots from the period of Dutch colonization. Today, the Indonesian economy still grieves from severe economic development problems resulting the financial crisis of 1997 and the subsequent political improvements after Soeharto stepped down in 1998. Secessionist movements and the low level of security in the provincial regions, as well as relatively unstable political policies, form some of its current problems. Additional problems contain the lack of dependable legal recourse in contract disputes, corruption, weaknesses in the banking system, and strained relations with the International Monetary Fund. The assurance of investors remains low, and in order to achieve future growth, internal reform will be fundamental to build up confidence of international donors and investors. The benefits from the Indonesian revolution were that Indonesia got help from other countries, such as America and Australia when the Dutch were attacking. Australia and newly independent India were active in supporting the Republicans as well as the Soviet Union and the United States. Another benefit is that Indonesia went back to being a federal government, which is how Indonesia was ruled before the revolution. This is a positive factor due to Indonesia going back to the way it was before the revolution. Even though Indonesia has suffered from many disadvantages from the revolution, Indonesia has still become liberated. Indonesia has gotten the freedom to express its rich culture, which offers many various religions and customs under more reasonable republic. The revolution has made the biggest change in Indonesia with the political system due to the Dutch trying to make Indonesia a Dutch Monarchy. The Dutch succeeded at doing this but only during the revolution. When the revolution was over, Indonesia went back to being a federal government. The benefits and complications of the revolution still affect Indonesia today and will affect Indonesia in the future.

Sugar Ray Leonard essays

Sugar Ray Leonard essays This is my last fight, my decision is final. The journey is ended, my dream fulfilled. This is what Sugar Ray Leonard said after he won the gold medal for boxing in 1976. The journey was not over, nor was the dream was unfulfilled. Leonard had just begun one of the greatest careers the sports world had ever seen. Leonard early life, training, professional career, style, and ability to come back despite many obstacles shaped him into one of the greatest and most successful boxers of all time, not only in wins and loses but also in dollars and cents. This great and successful boxer had to begin somewhere. Even though Ray Charles Leonard was named after the great jazz musician, Ray Charles, he did not follow his parents dream for him to be a singer. Ray Charles Leonard was born on May 17, 1956, in Wilmington, North Carolina (Leonard). Leonard grew up in Wilmington and in Palmer Maryland, a racially-mixed lower-middle class suburb of Baltimore. He was the fifth child of Goethe and Cicero Leonards seven children. He graduated from high school and had no further education. His mothers original dream for him was early exhibited. He sang in the church choir with two of his sisters. Leonard was a good singer and the local church parishioners commented that he sounded similar to Sam Cooke (Schwartz). His brother Roger turned him to the boxing world early in his teens. Ray told his mother about his boxing I put the singing in the swinging (Schwartz). His statement was a good demonstration of the artistry in his boxing. Having avoided a life as a singer Leonard was ready to jump into the world of boxing. His first trainers were Dave Jacobs and Janks Morton, who took care of Leonard and taught him how to box. Leonard was considered a natural by his early trainers (Schwartz). Leonard was able to do almost anything in the ring (Sugar Ray). Leonard fo...

Reflection on simulation Essay Example | Topics and Well Written Essays - 750 words

Reflection on simulation - Essay Example My colleague was to start by taking the blood pressure of the patient. She did this using a sphygmomanometer. While measuring the blood pressure of the patient, she asked him if he is hypertensive, and the patient’s reply was a no. As my colleague was taking the patients’ blood pressure, I was cleaning the instruments I would use. I also checked that they were functioning properly. When she was through it, was my turn with the patient. I applied a gel to my hands to sanitize them. I informed the patient that I was to take his temperature, respiration and pulse. I explained that this was necessary for diagnosis of his illness. He gave me his consent to proceed. This is as per the requirement of nursing and midwifery council (Delany & Molloy 2009). In the process of taking his temperature from the ears, I asked him if I could slightly pull his ear. The gentleman was cooperative, and he agreed. As I was inserting the thermometer in his ears, I accidentally pierced a plastic in the ear. This is because I was not confident enough. After completing the readings of temperature, I plotted the reading in the temperature chart. I then proceed to checking the pulse rate of the patient. I check the strength of the pulse and the rhythm from the arteries. I used the arteries on the arm to check the pulse rate. I then proceed to doing the respiratory test. In taking the respiration, I checked the rate of the patients breathing in sixty second. I then recorded the finding of these two tests in a separate fact sheet. After I was through with the patient, I cleaned my hands with water and soap. The cleaning of the hands before and after attending a patient was critical (Johns, 2009, p.25). It is for this reason that I had applied a gel on my hands before, and cleaned them after attending Mr. A. This is in compliance to nursing and midwifery council standards on control of infections. Further, the nurse does not remain with germs that he

Information Systems in Business Essay Example | Topics and Well Written Essays - 500 words

Information Systems in Business - Essay Example In the past for example, most of the business and offices used to maintain physical files, which required a lot of space and paperwork not withstanding the numerous risks involved such as theft and misplacement of files, destruction by environmental factors such as water, fire, and dust among others. The process of accessing the files was also tedious and it consumed a lot of time especially in departments such as accounting, government registries, and the banking sector. In a matter of time, these filing systems have become obsolete after the invention and accessibility of information technologies such as networking and spreadsheets among other applications, which have resulted to the availability of services such as the Automated Teller Machines, electronic money transfer, mobile banking and cloud computing among others (Peppard 39). For these reasons, it is imperative for businesses to have an effective strategic systems planning (SSP), which helps entrepreneurs and businessmen to identify the current and future trends in information systems and make recommendations on the best approach to tackle and anticipate technological shifts (Peppard 28). One of the advantages of SSP is that it enables a business to introduce change as where and when it is required instead of waiting until other competitors have upgraded their systems under which circumstance customers may be compelled to invest or buy products from the competitor. In this context, with an effective SSP, the business is able to maintain its customers and if the changes are implemented fast, the business stands the chance to gain more customers. This is more so because SSP also involves customers, who are represented by a customer representative in the project planning team and therefore, it is guaranteed that the final product is acceptable to them and i s also feasible to the business (Peppard 53). Strategic system planning is also essential in that it enables the

Providing quality healthcare

Providing quality healthcare Health Care Quality 1.0 Background To The Study The Client enters the health care delivery service with needs, concerns and expectations, requiring various interventions. Identifying and providing appropriate care to meet these needs in a cost effective way without compromising the standard of care is one of the challenges facing health care providers today. Other challenges facing them include consumer’s demands, professional demand for excellence, high cost of healthcare and demographic shifts. In order to provide quality care that meets the client’s need and increase his satisfaction the client’s views must be respected and his preferences taken into consideration. Studies to identify clients’ preferences have shown that providing physical comfort adequate and timely information, coordinated and integrated care, emotional support, respect for clients’ values and rights are powerful predictors of client satisfaction (Gerteis, 1993; Potter and Perry, 2001). Other studies also showed that irrespective of cultural background and beliefs, providers’ behavioural attributes such as showing respect, politeness, provision of privacy and reduction in clients’ waiting time influence clients’ satisfaction with care (Population Report, 1998). Clients satisfied with the care they received have been found to pay compliments, comply with instructions, keep clinic appointments and recommend the hospital to friends and family members (Larson and Ferketich, 1993; Kotler and Armatrong, 1997, in contrast, those not satisfied have been found to complain, take legal actions, change providers or even leave the orthodox health care services for complementary therapies or alternate medicine (Luthert, 1990; World Bank Report, 2000; Jegede, 2001). These activities have affected the health care delivery system. In recent times, several changes have also emerged. This includes a change in the stereotyped image of the patients. Historically the patient had been viewed as a passive recipient of healthcare in a paternalistic relationship with the caregiver. This is no longer the case, as today the client is a well-informed consumer with a strong negotiating power of choice, which he uses to his advantage (Melville, 1997, Alagba 2001). This position was strengthened by the Consumers’ Bill of Rights of 1965 and the Patients’ Bill of Rights of 1975 (smelther and Bare, 2000, Alagba, 2001). The Bills emphasized Client satisfaction with services provided more so as satisfaction has been accepted as a major indicator of quality care. Furthermore, as consumer of the services the client is in the best position to say if a service has met his needs or not. The client’s perception of care is therefore of paramount importance to any provider. However, in spite of all these, healthcare workers’ care alone may be inadequate to meet all the client’s needs. Client-centered care required that healthcare delivery system provide client-friendly hospital policies, adequate number of professionals, safe and clean environment, appropriate equipments and functional laboratories. These facilities provided at affordable prices are necessary to complement healthcare workers’ efforts and guarantee client’s satisfaction. Unfortunately the major hindrance to the achievement of this goal is the high cost of healthcare services, for example, Stanhope and Lancaster (1996), Potter and Perry (2001) reported that there was a great hike in health care delivery system in United States of America. Then the health care costs inflation was said to have been higher and faster than the consumer price index between 1950 – 1980, and in 1993 it was said to have increased twice above the national inflation index. This hyper inflation, Stanhope and Lancaster (1996) further stated led to consumers’ outcry and great demands for cost effective healthcare services. Chapter Two Literature Review Concept of Satisfaction Several authors have defined the word satisfaction severally, for example Webster’s dictionary defines satisfaction as â€Å"the fulfillment of a need or demand and the attainment of a desired end†. The Oxford Advanced Learner’s Dictionary defines it as â€Å"the feeling of contentment felt when one has or achieves what one needs or desires†. Satisfaction can also be simply defined as a sense of contentment emanating from perceived needs met. These definitions suggest the need for needs identification and goal setting before satisfaction can be attained. It would also appear that satisfaction is subjective with only the individual attesting to his/her satisfaction. In today’s provider-client relationship the onus lies on the providers to strive at client satisfaction. Studies to identify the antecedents of client satisfaction have shown that client satisfaction is one of the results of the provisions of good quality service; consequently it has become an important quality indicator (Filani, 2001; Vuori, 1987). The need to provide quality care is based on several factors including the principle of equity. Clients and consumers who pay for services are entitled to value for money paid. Satisfaction is also found to depend on client’s expectations. Each individual has an expectation of the outcome of an interaction, a relationship or an exchange. Positive outcome engenders client satisfaction. This view is well articulated by Kotler and Armstrong (1997) who stated that â€Å"when a client’s expectations are not met, the client is dissatisfied, when it is met the client is satisfied and when it is exceeded, the client is delighted, and keeps coming back†. Consequently service providers should assess clients’ expectation at the inception of a relationship in order to consciously plan to satisfy the client. Sometimes clients may not be sure of what to expect, it becomes necessary for service providers to develop an expectation of good quality in the client so that they can insist on it. Otherwise the client may be satisfied with relatively poor services (Shyer and Hossan, 1998). This is not in the interest of the client or the service providers. Therefore counseling the client and informing the public on what constitutes appropriate care or service should be seen as efforts to develop and sustain client satisfaction. This is especially important in the light of current reforms in the health care delivery system. Recently, certain forces have occasioned reforms in the healthcare delivery system; these forces include population demographics such as increasing number of the aging population, cultural diversity, changing patterns of disease, technology, economic changes and clients’ demand for quality care (Smeltzer and Bare, 2000). These forces demanded that care providers developed innovative ways to meet clients’ needs and increase clients’ satisfaction. Today healthcare is viewed as a product to be purchased and patients hitherto seen as passive recipients of healthcare have metamorphosed into empowered consumers. As consumers the clients command the attention of providers and healthcare managers who have a duty to ensure their satisfaction. This view was supported by the British Government when dealing with the National Health Service (NHS) inability to cope with problems increasing demand on it by the aging population, the advancements in medical technology and the rising expectations of healthcare users (Melville 1997). Also like consumers it has been noted that healthcare clients are getting increasingly associated with rights, power and empowerment. Their present status enables them to take control of their circumstances and achieve their own goals. Adams (1990) observed that it also enables them to work towards the maximization of the quality of their lives. Using their power, clients demand for good quality healthcare: their demand is supported by the World Health Organization, Alma Ata declaration of 1978, and the constitution of the World Health Organisation (1966). The latter, stated that, â€Å"good health is a right of all people†. This is interpreted to mean a right to availability, accessibility and affordability of good quality health care. It follows that healthcare should be provided in a way that is acceptable and satisfactory to the consumer, who also has the power of choice. Literatures abound on the clients’ power of choice (Rogers, 1993, Melville 1997). However, suffice it to note that the client as a consumer uses this power to select between alternatives and chooses what gives him/her best satisfaction. This fact was also noted by Alagbe (2001), who citing the Law of marginal utility stated that â€Å"Consumers are rational and have the ability to measure the utility or satisfaction they derive from each commodity consumed, and given a total rationality consumers elect a combination of goods and services that will maximize their satisfaction†. This stresses the fact that consumers choose what will give them maximum satisfaction. The power of choice has numerous benefits for clients, including the fact that the client is frequently consulted by the provider or producer (Melville 1997). This also creates a relationship of partnership rather than the paternalistic one that had characterized the healthcare delivery system. The goal before all healthcare providers is to develop and maintain a client-centered service in order to provide quality service and ensure client satisfaction, more so as clients are becoming more knowledgeable and health conscious (Smeltzer and Bare 2000). Their interest was stimulated and sustained by the television, internet, newspapers and magazines other communication media and by political debates. Their increasing demand for quality care based on this increase in knowledge was however catalyzed by the consumers’ awareness campaigns of the 1960s and 1970s, which subsequently led to the formulation of the Patients’ Bill of Right. This will be reviewed later following a review of the historical background of consumerism. Historical background of consumerism The early 1960’s saw the American public agitating for quality service for every dollar spent. Most business executives regarded the agitation as transitory threats. The consumerists however continued and became extremely vocal in their criticisms and protests against escalating cost of services without corresponding improvement in the quality of goods. According to Alagbe (2001) in 1962, the American consumer movement received a major boost with a presentation to the congress of the consumers’ Bill of Rights; by President John F. Kennedy the bill contained four items namely, that the consumers should have: The right to safety: This refers to protection against products hazardous to health and life. The right to be informed: This refers to protection against fraudulent, deceitful or misleading information in advertising or elsewhere and by also providing people with facts necessary to make informed choices. The right to choose: This refers to assurance of reasonable access where possible to a variety of products and services at competitive prices with government regulations to assure satisfaction, quality and service at fair prices. The right to be heard: This refers to the right of redress with the assurance that the consumer’s interest will receive full and sympathetic consideration by government’s expeditious actions. Based on this the American Hospital Association in 1972 published a list of rights for hospitalized patients. The patients’ bill of rights was devised to inform patients about what they should expect from a caregiver-patient, and a hospital-patient relationship. The patients’ bill rights The patients’ Bill of Rights have strong implications for the healthcare worker, who is involved in independent, dependent and interdependent care of the patient. The care giver (Doctor, Nurse, Physiotherapist etc) form the most central and important part of the patients’ stay in the hospital. The care giver respecting patients’ right will ensure his satisfaction with care. Every healthcare worker therefore has a responsibility to ensure that the client’s right as enunciated by the Bill of Rights is always respected. The bill includes that, a patient has the right to considerate and respectful care. This implies that health services providers should consider such facts as individual preferences, developmental needs, cultural and religious practices and age differences in their care of the patient. S/he also has the responsibility of ensuring that their assistants offer the same level of care. The patient has the right to obtain from his physician, complete current information concerning his diagnosis, treatment and prognosis, in the terms that the patient can reasonably understand. When it is not medically advisable to give such information to the patient, the information should be made available to an appropriate and reliable person on his behalf. He has a right to know by name the physician, responsible for coordinating his care. The patient has the right to receive from his physician the information to give informed consent. Some patients may not want to know everything about them, so the care giver has the responsibility to explain to the client that it is their right to know all, as it is a legal requirement. This helps the patient appreciate his responsibility for his health. The average client also appreciates the honesty of these explanations in the long run, because he is being treated as a partner with decision power. The patient has the power to refuse treatment to the extent permitted by the law, and to be informed of the medical consequences of his action. It is difficult for healthcare workers to understand why clients refuse treatment that can benefit them, but this is a reality. Often, explaining in simple language the purpose solves the problem. If after the explanation of purpose and procedure, the patient still refuses, the care giver should remember that such action is the patients’ right. However, good planning of care that includes the patient in planning has tended to reduce the problem of refusing therapy. The patient has the right to consideration of his privacy. The patients’ right to privacy is readily violated on busy wards especially where there are no curtains as is the case in most government hospitals in many third-world nations because of the current economic crunch. Healthcare workers as patients’ advocates should ensure that their rights to privacy are respected. Efforts to ensure clients privacy should include having discussions with clients conducted in private areas not at their bedsides for all to hear. Also patients’ conditions should not be discussed in the hearing of other patients. Class assignments must not identify a patient by name or position. The patient has a right to expect all communications and records pertaining to his care to be treated as confidential. Patients’ charts should not be left to be read and discussed by unauthorized personnel. Laboratory result should be well documented and stored. Healthcare workers need to remind other aids that patients records are confidential and not to be discussed at home with friends and relatives. The patient has a right to expect that within its capacity, a hospital must make reasonable response to the request of a patient for services. Nurses are often in charge of coordinating services for the patient such as x-rays, appointments with specialists, such as physiotherapist, etc. these should be available and provided in the order that is convenient for the patient. Also in the event of a transfer, the nurse should emphasize this to the reference hospital. The client has the right to obtain information as to any relationship of his hospital to any other healthcare and educational institutions or hospital personnel. Sometimes hospitals are affiliated to or are owned by some religious organizations and universities; this has implications for the client care. He therefore has a right to be informed about it. The patient has the right to be advised if the hospital proposes to engage in, or perform human experimentation affecting his care or treatment. He has the right to refuse to participate in such research projects. Most clinical trials take place without the clients’ knowledge, or even when explained the language may be too technical for the client to understand. After explicit explanation, a client should be asked to sign a separate consent in addition to his consent for care if an experimental therapy is proposed to him. He can also withdraw at will without any reprisals. The patient has a right to refuse permission to any one to touch his body. His basic responsibility is to himself and not to the advancement of science or learning. A patient has a right to expect reasonable continuity of care. Healthcare must to continuous and of the same quality. A change in shift should not result in negligence. The patient has a right to examine and receive an explanation of his bill, regardless of the source of payment. In places where bills are paid by third parties and insurance, it is easy to assume that clients should not care about charges. The client has a right to receive explanations and demand for rational charges. The patient has a right to know what hospital rules and regulations apply to his conduct as a patient. Some hospital rules are very restrictive, however, if they are written down and given to patients, the patients are more likely to remember them. Patients’ have the right to be properly informed; having the booklets to review at his leisure time and reminding them of these rules will help compliance. It is important that a client has access to the bill of rights as the consumer’s access to the bill of rights ensures that he is able to demand for his rights. However as the patients’ advocate, the healthcare worker has a responsibility of ensuring that these rights are respected as provided. These rights ensure that the consumer/client’s basic needs are met. To guarantee this, Haskel and Brown (1998) recommended that hospitals should create a culture that focuses on patients. This, they argued will allow health workers to respond to patients’ needs and even go beyond their expectations. The Health care system determines the quality or services provided. Unfortunately today, healthcare financing is more economy driven than patient-centered. (World Bank Report, 2000). This portends a danger for client care and needs to be examined. Healthcare systems This can be defined as the organ that organizes and funds health care services. Its goal is to provide an optional mix of access, quality and cost. Kielhorn and Schulenburg (2000) identified three basic models of health care system. These are the â€Å"Beveridge† model, the public-private mixed model and the private insurance model. The differentiating factor appears to be the funding and the coverage. Beveridge Model This is funded through taxation and usually covers everybody who wishes to participate in the state. Countries using this model include United Kingdom, Canada, Demark, Finland, Greece and Norway; In this model healthcare budgets compete with other government spending priorities such as education, housing and defence. Consequently budget cuts and run away inflation lead to high costs of healthcare services. One of the resultant effects is shortage of healthcare professionals, like doctors, nurses, physiotherapists etc. Regrettably this is feared to have affected the quality of healthcare. For example, Ferlman (2000), after a poll conducted on 2,000 adults for the British medical association reported that, the number of people satisfied with the health service dropped to 58% as compared with 72% percent in 1998. The population who were â€Å"very dissatisfied† or â€Å"fairly dissatisfied rose from 17 percent to 28 percent This result may not be unconnected to the decline in the quality of healthcare services. Public Private Mix Mode This model is funded primarily by a premium-financed social mandatory insurance, it has a mix of private and public providers, which allows for more flexible spending on healthcare. (Kielhorn and Schulenburg, 2000). Participants are expected to pay insurance premium into competing non-profit funds and the physicians and hospital are paid through negotiated contracts. The funds can also be supplemented through additional voluntary payments. Countries that use this model according to Kielhorn and Schulenburg (2000) include France, Germany, Australia, Switzerland and Japan. Private Insurance Model This model exists exclusively in its pure form in the United State of America (USA). Healthcare there is funded through premium paid into private insurance companies. The health insurance is not mandatory, so most often people with low income and high-anticipated healthcare cost, like people with chronic diseases are often unable to afford insurance. This makes healthcare in this system selective and non-equitable. An estimated 15% of the population in USA where this model is practiced are said to be unable to have any insurance cover. (Kielhorn and Schulenburg, 2000). Any of these three basic healthcare funding models are utilized by most healthcare organizations to fund the healthcare delivery system. However due to the global changes occasioned by various factors healthcare organizational developments became necessary, in order to contain costs and ensure quality care. (Stanhope and Lancaster 1996: Yoderwise, 1999). The United Kingdom Health System In a bid to provide free healthcare services for all UK residents, National Health Service (NHS) was founded in 1948. Funds for running the NHS was got through general taxation and this fund is administered by the department of health. Essentially, consumers of healthcare services do not pay at the point of receiving the services. Apart from the NHS, Private healthcare providers also exist in the UK but the consumers of their services either pay at the point of service or through insurance. The NHS: Considerable changes have occurred in the structure of the NHS over time. There is however no considerable differences in the structure and functions of the NHS among the countries which make up the UK. In England for example, the department of health in collaboration with other regional bodies or agencies take charge of the overall strategy while the local branch of a particular NHS takes the key decisions about local healthcare. The secretary of state for health is the minister overseeing the NHS and he reports to or is accountable to the Parliament. The overall healthcare management is the duty of the department of health, which formulates and decides the direction of healthcare. England has about 28 strategic health authorities which are concerned with the healthcare of their regions. They are the intermediary between the NHS and Department of health. Types of trusts Local NHS are called Trusts and they provide primary and secondary healthcare. England has about 300 Primary care trusts and these altogether receive  ¾ of the total NHS budget. NHS Trusts: these are responsible for specialized patient care and services. They run most hospitals in the UK. There are different types of NHS trust: Acute trusts providing short term care e.g. accident and emergency care, maternity, x-rays and surgeries etc; Care trusts; mental health trusts and ambulance trusts. Foundation trusts: ownership of these trusts is by the local community, employees, local residents. Patients here have more power to shape their healthcare based on their perceived health needs to their satisfaction. Private Healthcare This sub-sector of the UK healthcare system is not as big as the NHS and does not enjoy similar structure of accountability as the NHS. They may be similar to the NHS in service provision but are not bound to follow any national treatment guideline and are not saddled with responsibility of the healthcare of the larger community. Regulation and inspection of healthcare system in the UK are carried out by a number of designated bodies. Some of these are the national institute for clinical excellence; the healthcare commission; the commission for social care inspection and the national patients’ safety agency. Community Satisfaction with Healthcare System World Bank (2000) identified three basic types of healthcare organizations providers in the healthcare system. These are: the market or for profit co-operations, the government, and the not for-profit organizations. The last group includes the mission hospitals run by religious and non-governmental organizations. For them their main objective is to provide quality care for the citizens. Although scarce resources often limit their efforts, they are reported to be providing quality care to clients within their means. (World Report, 2000). In Government run systems especially in many resource-constrained nations, the main complaint is the failure of the Government run systems, which are supposed to be the most equitable and cheapest system for providing care, is being run down for ideological reasons in some countries, (World Bank, 2000). This jeopardizes the availability of healthcare services to the individual, resulting in the client’s non-satisfaction with one. Lastly, are the for-profit co-operations. These, according to World Bank (2000) have problems of care and affordability, which parallel their profit. The affordability is noted to be most acute in the market-listed companies. This is because the prime objective of these groups entering the health market is to make profit from the sickness the most costly and least affordable healthcare providers. Unfortunately while share holders are getting profit the clients for whom health care is provided are receiving poor quality care. World Report (2000) documented declining care and increasing dissatisfaction with healthcare in most countries. The greatest dissatisfaction was reported in the market-based systems and when market placed systems replaced state funded ones. The market system in the USA, which was supposed to help the citizens, is criticized for deliberately exploiting them. Critics argued that the strong competitive measures encouraged, have destroyed the ethics of USA’s hospitals’ Samaritan culture and the professionals of the healthcare providers. Patients were reported to have had to suffer as a result. Equity was also said to have become a problem, as healthcare is no more available to all citizens. This was attributed to the effect of the market systems on the health care delivery service. The market based systems are also reported to have wide spread incidences of denial of care of patients, mis-use of patients for profit and neglect of the frail and vulnerable (World Bank, 2000). These were said to have occurred when profits were being earned and shared by corporate bodies to shareholders. Information from the market place were said to have revealed receptive marketing, and mis-information which covered up the misdeeds of the corporate bodies. In response proponents of the market system defended their policies and argued for its usefulness, and value in healthcare reforms. For examples Samuel (2000) argued that competition, a fall out of the market system encourages efficiency, reduces costs, enhances responses to consumer demands and favours innovations. Consumer empowerment, he stressed is one of the dividends of competitive healthcare systems. He added that introducing competition would provide consumers the freedom to choose between different services and different delivery mechanisms that meet their needs. It is also expected that this would increase their satisaction. Competitive pressures, Samuel (2000) pointed out will break down self-regulatory practices by service providers, developed essentially to serve their interest, so that clients interest will eventually be served. While the above argument is appreciated, it is also observed that the problem of equity is more profound here, as it appears that only the few that can afford quality care can get it. In the light of the what Alma Ata declaration of 1978, all nations have a responsibility and an obligation to attend to the health needs of all their citizens. It is obligatory to make healthcare available, accessible, affordable and acceptance to all. These places on the government of every nation the responsibility to ensure that there is equity in health care services distribution. In order to ensure this, countries like the United Kingdom entirely funded the National Health Service (Kielhorn and Schulenburg, 2000). As a result, even in the face of health care cuts and shortages the NHS clients were found to be very supportive of the system. (Walsh, 1999). In most other countries, clients have reacted to the healthcare system and services provided in various ways. In some places, they have responded with an observable move away from conventional medical care. This trend, most argue, can be traced to the high cost of the latter. There is also the argument that clients’ expectations are no longer met through conventional healthcare services. This is said to be so especially for clients with less serious disorders. For example, Manga (1993) found that clients were considerably less satisfied with medical physician’s management of their low back pain than chiropractic management of the same ailment. These observations, were also corroborated by Cherkin and Maccomak, (1989) and Harris Poll, (1994). Processes of a health service system The processes of a healthcare service system refer to the actual performance of the activities of care. Stanfeld (1992) identified two components of the processes. These are the activities of the providers of care and the activities of the population. Activities of health care providers Every interaction between an individual or community and a care provider begins with need or problem identification. Starfield (1992) stated that the problem recognition implies an awareness of the existence of situations requiring attention in a health context. Diagnosis, planning and intervention follows after that assessment, is carried out. Evaluation is done intermittently and the end of the intervention to determine if the original diagnosis, plan and interventions were appropriate and adequate for the recognized need. In nursing, models of care such as the nursing process are utilized to facilitate systematic and scientific provision of quality care and client satisfaction. Also care provided is guided by established institutional standards of care. Effective assessment of client’s needs and its resolution is expected to have an outcome of client satisfaction. It is therefore important that the healthcare provider’ intervention should be client centered, in order to achieve the set goal. Activities of the client People decide whether or not, and when to use the health care system (Starfield 1992). It is in coming in contact with the health care system that clients recognize what services are offered and the quality of the services offered. The clients’ experiences enable them to form their opinions, deciding if they are satisfied or not (Starfield 1992). The caring process involves the performance of the activities of car