Tuesday, December 31, 2019

Essay about Breast Cancer Diagnosis Methods Analysis

Abstract: Breast cancer research over the last decade has been tremendous and the novel methods being develop help in the early detection, in setting the stages of the therapy and in assessing the response of the patient to the treatment. Some of the studies look very promising and their use in future may decrease the radiation dose to the patient. This paper studies various techniques used for the diagnosis of breast cancer. Different methods are explored for their merits and de-merits for the diagnosis of breast lesion. It was found that the recent use of the combination of Artificial Neural Networks in most of the instances give accurate results for the diagnosis of breast cancer and their use can also be extended to other diseases.†¦show more content†¦Thus smarter systems are required to decrease the instances of false positives and false negatives. This paper reviews the existing methods some of the methods are yet unproven but the studies look very encouraging. II. LITERATURE SURVEY Mammography is a popular technique but it has its limitations especially in younger women and in denser breasts. The Computer-Aided-Diagnosis has been proposed for the medical prognosis [7-9]. The fuzzy logic and Artificial Neural Network form the basis of the intelligent systems. There are several instances where the artificial intelligence is used for the diagnosis of the breast cancer. The methods have included many Artificial Neural Networks architectures such as Convolution Neural Network [10], Radial Basis Network [11], General Regression Neural Network [11], Probabilistic Neural Network [11], Resilient Back propagation Neural Network [12], and hybrid with Fuzzy Logic [13]. In this paper [7] a supervised artificial neural network [14-16] was used to help classify the breast lesions into malignant and benign classes by processing the computer cytology images. The accuracy of the trained neural network was found to be 82.21%. The ANN has been established as a robust system for th e diagnosis of breast cancer [18].There is a complex relationship between different biomarkers which were identified for the diagnosis of this cancer [19], the MLP neural network was simulated for the diagnosis using four biomarkersShow MoreRelatedThe Assessment Of Nuclear Atypia, Mitotic Count And Lymphocyte Infiltration777 Words   |  4 Pageschemotherapy in high-grade breast cancer) and may have an even larger impact on clinical decisions in the future (e.g., assessment of tumor infiltrating lymphocytes to guide the use of immunotherapies). Thus, the accurate pathological diagnosis represents a critical decision-point in clinical medicine, and there would be tremendous clinical utility to a more objective, reproducible and informative technology for the assessment of breast pathology. During my PhD training, I developed methods for mitosis detectionRead MoreCancer Is The Common Feeling Of Fear And Anxiety Of Life And Death Situation1417 Words   |  6 PagesCancer is the term which bring the common feeling of fear and anxiety of life and death situation. Each calendar period, more than a million individuals will be pronounced with tumor growth called cancer per annum conforming by the American Cancer Association. When learning about cancer was diagnosed at the first time, it is hard for client and loved ones to accept the reality of tumor or growth and hand out any kind of information has to be provided immediately after the diagnosis. All kind ofRead MoreEarly Detection Of Breast Cancer971 Words   |  4 Pageswomen were diagnosed in 2012, making the breast cancer the most commun cancer (1). In United States, breast cancer represent 29% of new cases expected to be diagnosed in 2015 of all cancer, and is one of the most common cancer diagnosed after skin cancer. It is also unfortunatley the second cause of death cancer within women, and 17% death cases are expected in 2015 for invasive breast cancer (IBC), among the new cases (2). Among the 61% of the breast cancer diagnosed at a confined stage, the 5-yearRead MoreThe Use Of Breath Testing On The Management Of Cancer Patients1635 Words   |  7 Pagesoutcomes in the management of cancer patients, novel approaches to screening, diagnosis, and treatment are highly sought after. In particular, effective and relatively low cost screening tests may play an invaluable role in reducing patient mortality resulting from diagnosis early in the disease process which is crucial for proactive measures and successful therapy. However, it is critical to remain mindful of the risk of harm related to false positive findings, over-diagnosis, and unnecessary invasiveRead MoreSymptoms And Treatment Of Breast Cancer Essay1032 Words   |  5 PagesBreast cancers are classified by several classifications as: - Histopathology - Grades - Stages - Receptor status. Each of these influences the prognosis and can affect treatment response. Description of a breast cancer optimally includes all of these factors: †¢ Histopathology: Breast cancer is usually classified primarily by its histological appearance. Most breast cancers are derived from the epithelium lining the ducts or lobules, and these cancers are classified as ductal or lobular carcinomaRead MoreBreast Cancer : Cancer And Cancer1471 Words   |  6 PagesBreast cancer Introduction to Breast cancer Breast cancer is one of the most common forms of cancer only surpassed by lung cancer. It involves a cancerous tumour located inside the breast but spreads if treatment is not administered. (Evert et al 2011) Breast cancer can be treated if diagnosed in its early stages but becomes progressively more difficult upon reaching more advancing malignant stages. Breast cancer can be confused with being a female only disease however both sexes suffer. AccordingRead MoreSocial Determinant Essay1007 Words   |  5 Pages Gender as a Social Determinant in Hispanic Females Related to Diet and Breast Cancer According to a study by Pruitt et al., it was â€Å"recently found that among urban breast cancer patients in Texas, Hispanic women had lower all-cause, but not breast cancer-specific, mortality compared to non-Hispanic White women† (Pruitt, Tiro, Xuan, Lee, 2016, p. 1). A social determinant is defined as a factor such as, income, gender, or discrimination, that contributes to the person’s state of health (NCHHSTPRead MoreThe And Clinicopathological Value Of Poly ( Adenosine Diphosphate Ribose ) Polymerase Expression Essay1034 Words   |  5 PagesDiphosphate-Ribose) Polymerase Expression in Breast Cancer: A Meta-Analysis Weiqiang Qiao Ming Yang* Department of Breast Surgery, First Hospital of Jilin University, Changchun, China * Corresponding author Ming Yang, MD Address: Tell: Fax: E-mail: yangming.1967@163.com Abstract Background: Previous researches have shown that poly (adenosine diphosphate-ribose) polymerase (PARP) level was a promising predictor for breast cancer. However, its prognostic value remainsRead MoreArtificial Neural Networks ( Anns )1749 Words   |  7 Pagesupon both the aforementioned and on the power of the computational tools on which the program is ran. Recent advents in the use of ANNs for the aforementioned problems include automatic human speech detection, the prospective early-detection of breast cancer, and ECG Arrhythmia detection. In the cutting-edge, ANNs work to detect statistical anomalies and discrepancies, and their computational efficiency allows for them to be applicable in a myriad of fields. One use that ANNs serve is in the detectionRead MoreThe Research Paper That I Am Evaluating Is, â€Å"The Effectiveness1596 Words   |  7 Pageseffectiveness of group positive psychotherapy on depression and happiness in breast cancer patients†, identifies breast cancer and the devastating toll it takes on it the victims (Dowlatabadi, Ahmadi, Sorbi, Beiki, Razavi, Bidaki, 2016). Breast cancer is a ubiquitous disease in females worldwide, the psychological shrapnel includes, fear, despair, anger, depression and anxiety. Whereas, the ramifications physically of cancer are considered temporary, however, the emotional and psychological damage

Monday, December 23, 2019

How Children Can Be A Blessing - 1286 Words

Adoption So many children that were unwanted and neglected were helped by an early foundation in New York. Each year people are having children and leave them uncared for. Other loving parents or partners who are willing to take in an unloved child and raise him or her as their own has to go through a long process in order to qualify. Unfortunately, not all children find the loving comfort that they need and are returned to the foster homes or are treated bad. Adopting children can be a blessing, but not all children receive the love. Charles Loring Brace was the son of two teachers and was born in the state of Connecticut. He only had one other sibling, a sister. In the 1840s, he had graduated from Yale University and after he was teaching for a while, he began his process to become a Catholic pastor. Later in the late 1840s, Brace moved to New York and with a partner failed in a writing publication. Their attention was on poverty and they had written how poor people lived in the ci ty. Because Brace and his partner had failed in their written project, they turned their attention to homeless children. According to the Encyclopedia, Brace had gone to Europe and when he returned to the United States he began an organization to help children. He began to take in children who were abounded in the streets. In the early of 1850s, Brace began the new organization called New York Children’s Aid Society. This Orphanage collected children throughout the rural communities,Show MoreRelatedBiblical Teachings And Essential For My Future Ministry1609 Words   |  7 PagesChild in the Bible I have chosen six biblical teachings/themes that I believe are important and essential for my future ministry. The six themes includes: Children are a gift from God, God sees children as blessings, children need to be taught how to develop a relationship with God, God commands us to protect the children, God cares about children enough to ensure that they receive discipline, and God asks adults to learn from them. The passage of Scripture that I would choose to describe and leadRead More Blessing by Imtiaz Dharker Essay796 Words   |  4 PagesBlessing by Imtiaz Dharker Imtiaz Dharker’s poem can be read in two ways. A straightforward reading might suggest that the poem is simply a description of an incident when a pipe bursts and people run excitedly for the water. A more considered reading, however, would see the poem as being more ominous and disturbing. Under the apparent good fortune and excitement of the scene are darker ideas about the poverty and superstition of the people in the poet’s native country. It is theRead MoreA Study on Shabbat Essay937 Words   |  4 PagesA Study on Shabbat The Challah is a plaited loaf of bread that is eaten at the Shabbat meal and often at festivals. It can be brought from a kosher bakery or made at in the home. A small lump is taken from the original dough when baked, and cooked with the Challah to represent a sacrifice to god. There are two loaves and this represents the double portion of manna which God provided for the Egyptian Jews when they were in the desert. During the meal, the ChallahRead MoreThe Agricultural Revolution: Augmentation and Dissemination Essay examples1221 Words   |  5 PagesThe blessing and curse of the Agricultural Revolution is advocated with its augmentation and dissemination. Taking the stipulative definition of â€Å"blessing† and â€Å"curse† from the original premise, one can only superimpose the layman’s terms of â€Å"negative† and â€Å"positive†. Upon examination of the two classifications within the Neolithic Period and ancient Mesopotamian civilization one can confirm the premise. Therefore, the agriculture revolution was a blessing and a curse for humanity. Human societyRead MoreWhy is The Name El Shaddai so Important? Essay examples1222 Words   |  5 PagesWhy is the name El Shaddai so important; what wisdom can a name contain? The Israelites of Old Testament times firmly believed in God’s revelation to them, Deuteronomy 29:29 (NIV) says, â€Å"The secret things belong to the Lord our God, but the things revealed belong to us and to our children forever, that we may follow all the words of this law†. Steadfastly, the Israelites waited for what God revelation, so that they could live rightly in His eyes and learn more about His character. Andrew Jukes writesRead MoreWhat Does A Patriarchal Blessing?1451 Words   |  6 PagesWhat does your patriarchal blessing mean to you? President Thomas S. Monson once said, â€Å"Your patriarchal blessing is your passport to peace in this life. It is a Liahona of light to guide you unerringly to your heavenly home† (Monson 4). A patriarchal blessing can be so helpful and guide a person’s life. Good and effective thinking concerning your patriarchal blessing either studying or remembering promised blessings can and will change a person’s life if they will allow it. Preparing to studyRead MoreA Research On A Safe Distance1703 Words   |  7 Pagesto get as much as he can from the exchange in this manner, he offers the most astounding value he trusts he will get. More often than not, the vender even builds the cost to a higher sum with a specific end goal to have space to go down to at the season of the deal, and still get the value he initially needed. 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He is a religious man and is quite thankful for what he has, and as little as that may be, he still considers himself lucky. He is the head of his family which includes his wife, Maria, and his three children, all of which support him in what he does. The other major character in this story is the leader of the thieves gang that calls on Jonathans family. He is the agonist, the problem, the main conflict in this story. And just as Jonathans familyRead MoreThe Cultural Differences Within Our Society1609 Words   |  7 PagesCultural differences occur due to how we were raised and the beliefs we were instilled with. A main cultural difference that has been in the spotlight recently is the idea of how to raise one’s children. After Yale l aw professor Amy Chua had excerpts of her book published in the Wall Street Journal, sparks flew bashing her parenting methods which she uses on her young children. Chua, who grew up with Chinese parents, chooses to use Chinese parenting styles to drive her children to success. Chua bashes the

Sunday, December 15, 2019

Analyse the ways that the director builds suspense and scares the audience in the film JAWS Free Essays

After the horrifying release of Steven Spielberg’s classic ‘Jaws’, the word has since then been associated with the monstrous killer in the ocean, the 20 foot great white, teeth covered in the flesh of an unsuspecting victim, swimming in a pool of blood. Steven Spielberg uses a variety of tricks and techniques to build suspense. Different camera angles, zooms, music and many other ways are used by Spielberg to create the tense atmosphere that is Jaws. We will write a custom essay sample on Analyse the ways that the director builds suspense and scares the audience in the film JAWS or any similar topic only for you Order Now These tricks and techniques all helped steady the bricks of Spielberg’s masterpiece. Without these techniques, the impact that Jaws had imprinted upon the audience would not have been present. These tricks and techniques will be critically analysed to see how they had been used so efficiently to create an unwavering tower of suspense and drama. Jaws is set in the beautiful tranquil island of Amity. The air is calm and peaceful. Kids can be seen in the distant, splashing up and down in the deep blue ocean. You can see the tension relax as people lie in the hot summer sand, eyes drifting into their own world. Amity Island: the perfect holiday. However, the serene atmosphere is twisted apart when the ‘jaws’ of a Great White appears. After the merciless deaths of four people, our protagonist, Chief Brody, must take action to stop the murderous beast from feeding once more upon the people of amity. Teamed with the marine biologist Matt Hooper and the crazed fisherman, Quint, they must set off to hunt down the Great White. Jaws is set on Independence Day, a national American holiday on the 4th of July. This was the day that the US formally adopted the Declaration of Independence from the UK. This would make the perfect scenario for Jaws. Teamed with the hot summer weather typical of July and the bustling holiday, the beach created the perfect scene for a Great White shark to attack. People would gather at the beach, the mood would be joyful. One Great White shark and the chaos that would form would be uncontrollable Music plays an important role in Jaws. Without the music, the suspense would all break down. Steven Spielberg uses music in a special way. He links a certain piece of music to the shark, which essentially becomes the sharks theme. Whenever this theme is played, the audience’s first thoughts would be of the shark. The audience is in constant caution of the shark’s presence, not knowing when or if it actually will attack. This not only creates suspense, but also creates the fear of knowing that the shark is most likely present. However, with this, Spielberg can also create false alarms. Due to the fact that the music is affiliated to the shark, the music can be used to create the illusion of an attack when there is nothing. This creates doubts in the audience’s mind, who were sure that there would have been an attack. This also creates tension because of the fact that Spielberg can then surprise the audience with an actual shark attack. The main theme is also really simple; just two notes, forming something similar to a ‘duh dah’ sound. With this simple rhythm, Spielberg can increase the speed of the two notes creating a faster sense of suspense and danger. Spielberg makes the notes fade into the scene as a ‘non-diegetic’ sound. This means that the sound is present outside of the scene, only detectable by the audience and not the characters. Because it is non diegetic, only the audience will hear the theme, thus making them more nervous/tensed due to the fact that the characters remain clueless of the fate that may await them. The music starts of slow. It speeds up as the action gets more intense and it halts suddenly. The audience will have no idea what is going to happen. At this stage, Spielberg does two things. Create a false alarm, and nothing happens or he makes an attack. The audience will not know whether it will be an attack or a feint, which is why the music is so effective. What is also effective is the lack of music. Or any sounds at all. This creates a sense of emptiness. The lack of any non-diegetic sounds mixed with diegetic sounds such as the screaming of a victim creates a sense of fear. We hear it not as an audience, but from the ears of the victim, which is what scares us the most. Diegetic sounds are also used by Spielberg. Diegetic sounds are sounds outside the scene. These could include many things such as the waves crashing, the chatter of the characters or the music playing in the scene such as an instrument or radio. With this, we can feel the emotions/feelings of the character in more depth, because we are hearing what they hear, not something created outside the scene. But what may also be effective are camera techniques. These can be camera shots that are moving, still, from a certain angle or even from the perspective of someone/thing in the scene. Camera techniques are used most efficiently in an action scene, such as in the first attack with the young girl called Chrissy. This scene starts off with the camera focusing on the whole group of teenagers. We can hear the Diegetic sounds such as guitars, the waves and even the crackling of the fire. The young girl, Chrissy, and a young boy move away from the scene. The camera follows them. Soon, they arrive at the oceans end. The camera isn’t clear and the scene is dark. This creates a relaxed but mysterious atmosphere. The young girl goes into the ocean as the boy is getting ready to go in. The camera then focuses on the young girl in the ocean. As we see her swimming, suddenly, a certain theme appears causing tension. This theme is the theme that symbolizes the shark. It starts off lightly, as the girl is still swimming, unwary of any dangers. Soon, the music becomes faster and louder. The camera angle then changes. It appears under the water. We see the view from the camera from under the water to above, as if it were from the perspective of something. Soon, the audience realizes that there is something in the water, which is the shark. We see from the shark’s POV as it gets closer to the young girl, the tempo of the music gets louder and faster. And soon, the shark is near attacking distance of the girl. Suddenly, the camera goes above water and points at the lone girl, swimming. All non-diegetic sounds stop, as we hear only the waves and the girl. And then, all of a sudden, we see the girl pulled down. We hear just the screams, which causes a greater sense of fear. The girl struggles, only to show and flatter the strength of the shark. The girl is then pulled under the water and all of a sudden, the screams disappear. All we can hear are the waves. The camera then becomes still, pointing at the distance in the ocean. All is silent apart from the waves. All this is to emphasize what had just happened, as all we can think about is the scene that had just occurred, as the camera movement is still, pointing to ‘nothingness’; just the plain ocean. The sun then rises, symbolizing the time passing. What we need to realize is not once was the attacker, the shark, shown in clear view. All we saw was the view from the eyes of the shark, and the view of the young girl being attacked from something cloaked by the ocean. This is to create more fear in the shark and create more tension. The second attack is against a young child called Alex. In this scene, we are at a lively beach. There is a happy atmosphere. We can hear children playing, water splashing, waves crashing. It’s a fast pace. However, we know something is going to go wrong. We see chief Brody on the beach. His worried face and constant suspicions create fear and tension in our minds, thinking about the shark. Chief Brody’s fear deeply contrasts with the whole beach’s excitement, creating unwariness in the scene, due to the main focus being on Brody and the outside focus being on the beach. Brody, being on the constant lookout, is being cautious of every single detail, causing great exaggeration in small details. This creates suspense, as we don’t know what will happen due to all the false alarms that go on in this scene. We see a wide shot on all of the people in the ocean. Chief Brody is paranoid, causing the smallest things to seem as if they have a large effect. The first example of this is the girl screaming. This scream causes the audience to become paranoid due to the contrast in Brody and the atmosphere. Brody is distracted, causing him to become more anxious to see what was going on. However, the scream was meaningless, which was the first false alarm. The second false alarm was the old man and woman. The old man swam underneath the water and slowly rose, causing Chief Brody to think it was a shark, only to be relieved and slightly frustrated at the fact that it was just a person. This all creates a sense of unpreparedness to the actual attack due to the false alarms. The false alarms create a feeling of reassurance. Chief Brody’s wife starts to relax him, allowing him to ease his paranoia of the shark. Then suddenly, the atmosphere changes. The familiar music plays. The disappearance of a dog into the water highly implies that something is there. The audience is now aware of something being there, however, Brody is unfocused and the whole beach has now idea what was going to happen. And all of a sudden, as the theme gradually becomes louder and faster, the camera shot goes underneath. The POV is now from the sharks. We see several vulnerable children from under the ocean, their legs sticking out. However, the shark goes closer and closer to a single person. As the shark goes closer, the music speeds up and tension rises. And soon, the shark attacks. The people on the beach have no idea what’s going on, and the sudden atmosphere change causes a chaos. Brody notices too late. Soon, everyone evacuates, however, one person is still searching desperately for someone. As the scene ends, a young boy’s life jacket appears on the shore and the camera focuses on it completely, torn and slightly covered in red. The audience realizes that whoever owned that jacket was the victim. The shark is the main object of fear in Jaws. It appears out of nowhere, shocking the audience. The fact that it doesn’t show the shark directly creates uneasiness and a feeling of defencelessness. It makes it seem menacing that it attacks, creeping through where no one can see it. The unusual size and the intimidating pictures that are shown to study the shark creates a scary image, due to the fact that the actual shark itself isn’t shown until later. And the music, it creates a sort of stealth for the shark. If the music is on, the shark is assumed to be there. If the music is not on, the shark is not assumed to be there. The false alarms were all created for one purpose, the real attack. The false alarms led to the audience easing up, but then to be surprised by the actual attack. Near the end of the film, the jetty used to capture the shark is small and unstable. Compared to the shark, it is miniscule. The phrase ‘we’re going to need a bigger boat’ said by Brody shows that it’s in vulnerable to the shark’s giant size. It isn’t sufficient enough. The feeling of breaking down and falling into the ocean, where you are practically food for the shark creates suspense. It could break down any time. Overall, Jaws was an excellent film and the techniques by Steven Spielberg completed it. The scariest parts were no doubt, the unpredictable shock. They came out of nowhere and broke apart the suspense with no warning. The film was a big success and appealed to me greatly. How to cite Analyse the ways that the director builds suspense and scares the audience in the film JAWS, Papers

Friday, December 6, 2019

Accounting Theory and Current Issue Related Watt and Zimmerman

Question: Discuss about the Accounting Theory and Current Issue Related Watt and Zimmerman. Answer: Introduction Positive accounting theory is a new approach in the field of accounting research which aims to highlight and discover the actual accounting practices. It became one of the basic financial accounting theory. Positive accounting theory attempts to translate the real accounting practices into accounting transactions. It emphasis on to predict and explain the real approaches of accounting. Normative accounting theory recommends the practices which should be done. This paper is a good attempt to explain the actual, meaning of positive accounting. It highlights the conceptual application of positive accounting with the real human behaviour. Cause and effect relationship behind the human behaviour is difficult to explore in large organisations and thus, positive accounting theory helps to mould the interpersonal skills and behaviour to achieve the organisational goals. This paper helps to understand the complexity of accounting practices within the organisations. Many approaches and theorie s are used to give a broader prospect about the application of positive accounting. This paper discloses the real status of positive accounting with explaining its background and history in detail. Its a well versed and illustrated paper which gives deep knowledge about the theory (Griff, 2014). Positive accounting theory helps the firms to maximise the survival prospects and work efficiently. This theory helps to understand the behaviour of accountants and their approaches while recording the transitions. Watt and Zimmerman have first used the term of positive accounting and carried out a deep study and research to process the right application of this theory. This report consists the critical analysis of the paper and highlights the useful application of the positive accounting theory. The theoretical framework has been also explained in this report. In addition to this, significance along with the limitations of the paper have been also stated. At the end of the report, a conclus ion has been drawn. Summary of Article Watts and Zimmerman first introduced the concept of positive accounting. Their strong conceptual explanation gave wide importance to this theory and made it very popular among the researchers. Firms are also adopting this theory to enhance the performance of their accountants and maximising their profits. Positive accounting theory has been trademarked by the Watts and Zimmerman. This paper is well versed with the ontology and epistemology of the positive research theory and explains its practical application to successfully operate the research. As per this theory, there are three main components of empirical research theory. There are three hypotheses of positive accounting theory namely Bonus plan, Debt covenant and Political cost hypothesis. Bonus plan hypothesis helps managers to shift their accounting policies in a more profitable way so that they can increase current year bonus and maximise their wealth. Debt Covenant hypothesis eliminants the accounting-based debt covenant wh ich increase the future earnings. Whereas, political cost hypothesis leads to high profitability by injecting political cost. Positive accounting is equally good as an economic theory as it does not provide any suggestions for good accounting practices but predicts and analyse the current behaviour of an accountant. Many examples which support the importance of this theory have been quoted in this paper (Mattessich, 2017). Beyond all criticism, positive accounting theory has been the most grounded paradigm for accounting research in the last decade. Furthermore, the author has included critical evaluation of the positive accounting theory. The weakness of research hypothesis has been also explained by the author which proves that this paper is not biased. Effects of positive research programme the have been also highlighted in this paper. This paper is very rich in contents and contains informative as well as analytical prospects of positive accounting theory concept. Research Question In the process to understand the various aspects of the positive accounting, there is effective requirement to identify solutions to the following questions which can elaborate and help in the research. Identify the role of positive accounting theory in the changing environment of accounting and its effectiveness? Evaluate the role of the adoption of the new accounting standards in the process of positive accounting? Evaluate the effects of the adoption of the positive accounting on the overall accounting process and its results? Define and analyse different types of positive accounting theory and their characteristics and impacts? Theoretical Framework In the field of accounting, there are two types of theories which are adopted having different characteristics and impacts on accounting. Positive accounting is driven by events of the real world and has been translated to accounting transactions. These theories are different from normative theories as in there is the existence of prediction. There are included selection and adoption of new accounting standards in the overall accounting process (Griff, 2014). PAT is emerging accounting theory which is providing wide and expended platform to the organisations in which they can relate the accounting process to the real world and take advantage of long-term stability. By becoming more real to the world while adopting accounting policies and standards there can be reduced chances of consequences and there will be a reduction in the cost of the contracts in any firm or organisation. This theory creates liquidity and flexibility in the adoption of the accounting policies by which there can be taken benefits of various opportunities that can lead the accounting to a new level. PAT is a scientific and empirically based theory which makes it different and better in a different manner in respective to the normative theory. Watts and Zimmerman have studied and discussed various aspects which are proving this theory as more scientific and empirical in nature. In the process to understand positive accounting theory, there are some hypotheses which help in understanding this theory which is as follows. Perfect market hypothesis- This theory of positive accounting is based on the hypothesis of that there is perfect market position in which there are included different information and their transaction costs. There is an effective role of the regulation and political costs while calculating the perfect market as defined by the Watts and Zimmerman. This theory is ineffective as in there is the role of proper allocation of resources which make an impact on the removal of regulations. Efficient market hypothesis- The efficient market hypothesis is assumed as the perfect market which is based on economic principles in which there is no cost of the transactions and information. This is strong market as in all the information of this market are publicly available and can be used effectively. Managers of firms select various bonus plans which are defined as the bonus plan hypothesis in which they analyse various accounting theories and procedures that can provide benefit for the long term. In every organisation, there is an effective requirement of the various accounting policies and procedures to manage the debt of the organisation. Every organisation is required to adopt debt covenant accounting standards by which the future earnings can be transmitted to the present period. This can help in managing the impact and effect of the debt on the overall organisation (Mourik and Walton, 2013). Political heat is due to the increased profitability of the organisation which can lead to increased taxes and regulations. For this, there should be adopted effective accounting policies and procedure to manage the current earnings to future earnings. There are following ways to adopt and achieve Positive Accounting Theory- In this process, there is a requirement to change accounting policies which are more related to the real world. There is a requirement of adoption of new and more related accounting standards which can make more effective accounting results. Adoption of the Capital Asset Pricing Model (CAPM) method for effective measurement capital market. Effective change in the real variables like RD, advertising and maintenance etc. Adopting various techniques and SPE (Enron), Capitalise operating expenses (WorldCom). Selection of related and effective hypothesis after analysis of their characteristics and relevance. Significance Every research has its own significance in its respective field. Positive accounting theory is a Morden approach which supports innovative and behaviour approach in accounting. In the current era of competition, it becomes difficult for the firms to survive in the market by following traditional approaches. New and dynamic approaches of accounting help the managers to convert financial transactions into profitable transactions which help them to achieve both their personal along with organisational goals. Positive accounting theory is very useful in predicting real world events into profitable accounting transactions (Hoque, 2006). This paper is very useful for the accounting precautionary to understand the concept of positive accounting theory. It differentiates the popular and profitable accounting theories from the traditional once which do not contribute much to the achievement of personal goals. This paper also plays an essential part in explaining the limitations and falsificat ion of this theory. This paper contains many real-time illustrations which help to understand the theories in a more precise way. In addition to this, history of the theory is also explained in this paper which provide the need to develop this theory. Components of successful positive research programme have also been explained in this paper. This paper also helps in evaluating the effects of the positive accounting theory. Beyond all criticism, positive accounting theory has been the most grounded paradigm for accounting research in the last decade (Mourik and Walton, 2013). Limitations of the Article It is not easy to understand the whole concept with the one paper. In order to gain a complete insight and understanding about the positive accounting theory more research is required. This paper contains scientific terms and experiments which are not easy to understand by every reader. Authors should have included some diagrams to make the reading more interesting. The language of the paper is academic and contains lots of scientific terms. Positive accounting theory is a new concept and hence available research paper is not sufficient to understand and practice this theory in real. Data collection methods have not been defined by the writers. A detailed explanation of each component is missing in the paper. Mathematical and scientific formulas are used in this report which is not easy to understand by all the users (Whittington, 2007). Conclusion Watt and Zimmerman have first used the term of positive accounting and carried out a deep study and research to process the right application of this theory. Positive accounting theory attempts to translate the real accounting practices into accounting transactions. Its emphasis on to predict and explain the real approaches of accounting. Normative accounting theory recommends the practices which should be done. This report consists the critical analysis of the paper and highlights the useful application of the positive accounting theory. The theoretical framework has been also explained in this report. This paper is well versed with the concept and terminologies of positive accounting theory. Practical application of this theory can be understanding with the help of this paper. The positive theory is a Morden approach which helps the accounts manager to apply behavioural science into accounts and maximise the profit of the firm. This approach is also very helpful for the firms to at tain sustainable development in the long run. In every organisation, there is an effective requirement of the various accounting policies and procedures to manage the debt of the organisation. On the basis of above discussion, this can be concluded that this paper is a good source to examine the epistemology of positive research. In addition to this, the present need and requirements in the felid of accounting research have been also highlighted. There is a need of better theoretical model which will help in testing the subject in detail and give more accurate results. Positive accounting theory has provided a better understanding of the human behaviour and application of theories to achieve set goals. References Wolk, H. I., and Dodd. J. L., and Rozycki, J. J. (2012). Accounting Theory: Conceptual Issues in. Los Angeles: SAGE. Whittington, G. (2007). Profitability, Accounting Theory and Methodology: The Selected Essays of Geoffrey Whittington. Oxon: Routledge. Griff, M. (2014). Professional Accounting Essays and Assignments. Lulu Press. Mourik, C.V., Walton, P. (2013). The Routledge Companion to Accounting, Reporting and Regulation. London: Routledge. Hoque, Z. (2006). Methodological Issues in Accounting Research: Theories, Methods and Issues. Spiramus Press Ltd. Mattessich, R. (2017). Two Hundred Years of Accounting Research. Oxon: Routledge.

Friday, November 29, 2019

Bhopal Gas Leak

Bhopal Gas Leak Free Online Research Papers This case study basically deals with the Bhopal gas leak. The age of mass torts arrived with Bhopal Gas Tragedy unveiling the environmental disasters with toxic invasions, and unfortunately, it continues. The multinationals, which entered the developing world as harbingers of profit and gain were in fact, brought the death demon, the Union Carbide which authored the tragedy thought it could wash off its hands by selling the abandoned Bhopal plant to Dow Chemicals, even as it emanate the poisonous gases and continue to cause enormous damage to the environment. It is not known with great certainty the figure of casualties and injured persons it is not possible to measure up the real damage to the environment which appear as on today as eternal. It is shocking that the Dow Chemicals claimed the remainder of the Relief Fund carved out of the settlement between the Government of India and Union Carbide for cleaning up the environmentally hazardous pollution emanating from the abandoned unit of the factory at Bhopal. The balance of the hitherto undistributed compensation has accumulated interest and grown to Rs. 1,505 crores. (some $327 million). Very appropriately, the Supreme Court on 19 July, 2004 ordered the Government of India to distribute the balance of compensation remaining from Union Carbides settlement among the 566,876 Bhopal survivors whose claims have been successfully settled. Survivors whose claims may have been wrongly dismissed or who were underpaid were directed by the court to file a separate application, and seek compensation from the Government of India. The average payout will still only amount to $570 per person which, despite Dow-Carbides now famous dictum that $500 is plenty good for an Indian, comes nowhere near meeting the costs of medical treatment that survivors have already had to fund for themselves, much less compensating for two decades of illness, loss of livelihood and fear for what new horrors may emerge in their bodies. It is a further setback for the Dow-Carbide corporation and its political accomplices in India, who are on record as demanding that this money, meant for the relief of the survivors, should be used to clean up the companys abandoned and polluted factory in Bhopal. Last month, the Government of India threw its weight behind a court action to force Dow-Carbide to bear the full costs of cleaning the plant. The Government of India has decided to convey the No Objection to the US Court of Appeals to consider environmental contamination claims unrelated to the Bhopal Gas Leak Disaster as defined in section 2(a) of the Bhopal Gas Leak Disaster (Processing of Claims) Act 1985. The issue pertains to a civil proceeding instituted in 1999 by some of the Bhopal based NGOs including that of Hasina Bis claims and affected persons in the US District Court for the Southern District of New York seeking relief under the Alien Tort Claims Act of New York against Union Carbide Corporation and Mr. Warren Anderson for causing personal injury as well as damage to the property. The suit was dismissed by the District Court on August 28, 2000 on the grounds that the plaintiff lacked standing to bring the action and that their claims were barred by 1989 settlement in the Supreme Court of India. Being aggrieved by the dismissal of their suit, the plaintiff filed an appeal before the Second Circuit Court of Appeals. The Court of Appeals heard parties in detail and after taking into account all the relevant facts, remanded the case by its order dated 17.3.04 to the District Court to consider certain aspects afresh. As is clear from the order of the Court of Appeal the claim for site remediation can be taken up by the District Court to which the case stands remanded only if the Indian Government or the State of Madhya Pradesh seeks to intervene in the action or otherwise urges the Court to order such relief. The views of Madhya Pradesh Government have also been obtained and who have also conveyed their No Objection in the matter with certain conditions. The No Objection given by the Government of India gives its consent to the US Court to direct the Union Carbide Corporation to clean up the mess it left behind in its plant in Bhopal, as the plant, which was operated by Union Carbide India Limited (UCIL) a wholly owned subsidiary of the multinational Union Carbide Corporation (UCC), closed down in December 1984 following the leak of tonnes of methyl isocyanate that led to the death of thousands of people. The union of India made it clear that neither the Madhya Pradesh State Government or its instrumentalities nor the Union of India has any objection to any relief for environmental remediation of the former Union Carbide plant premises in Bhopal being ordered or directed by a competent court or tribunal of the United States, as pleaded by the representatives of the victims of the tragedy. The Union of India made such a submission to the Court in US. Further, the Union of India and the Madhya Pradesh State Government and their respective instrumentalities, expressed their will to cooperate with any such relief as and when issued by the United States District Court. The Union of India will monitor and supervise such environmental remediation including decommissioning of plant and machinery, remediation / disposal of contaminated soil and appropriate disposal of toxic chemicals and wastes on the plant site by Union Carbide in order to ensure that it is undertaken in compliance with the n orms parameters laid down by a specific organization of the Government of India, the Central Pollution Control Board, for that purpose. However the Union of India was categorical in its commitment that the Union Carbide will also be held responsible for any loss/damages caused to life or property in the process of remediation and disposal. Pursuant to the polluter pays principle recognized by both the United States and India, Union Carbide should bear all of the financial burden and cost for the purpose of environmental clean up and remediation. The Union of India and the State Government of Madhya Pradesh, the submission stated, shall not bear any financial burden for this purpose. Criminal Liability and the Dow Chemicals Presently, Union Carbide is charged with culpable homicide and India is trying to extradite former Union Carbide CEO Warren Anderson to stand trial. The company, which owned 50.9 percent of UCIL, severed its relationship with UCIL in 1994 and has argued that it has no legal obligation to conduct or finance the clean-up. However, under Indian law Dow not only bought the assets, but also the liabilities, of Union Carbide and can therefore be held to account. The Chief Judicial Magistrates court in Bhopal, India, may very soon decide whether it will force Dow Chemical to send former Union Carbide officials to India to stand trial for the 1984 gas leak that has killed and injured over 60,000 people . Dow is currently under pressure to set aside assets to settle potentially crippling liabilities from risks associated with its production and use of asbestos, Agent Orange, and dioxin contamination in rivers in Michigan. In December 2002, Dow disclosed that the long-term costs associated with Union Carbides asbestos liability could be $2.2 billion, and it took an immediate charge of $828 million to its accounts. At the end of 2003, Dow had accrued obligations of $381 million for environmental remediation and restoration costs. The Dow Chemicals has denied that it has any further liability for the disaster, and considers the matter closed, arguing that a settlement for claims was reached in accordance with Indian law 15 years ago. However, since 1992, Union Carbide has been lambasted as an absconder from justice because Indias criminal proceedings into the tragedy have effectively been crippled by the continued non-attendance of the key accused Union Carbide Corporation, Union Carbide Eastern and Warren Anderson, the parent companys chairman. Bhoposhima: the Disaster Exported to India While third world countries expected that foreign investments would bring them avenues of employment, they brought unending misery and pollution. Veiled threats reached the government, the media and the legal institutions that imposing severe penalties on the MNC would deter other multinational players from entering the Indian Market, a possibility that was projected as dire. If the transferring MNC was to be let off lightly, it would send out signals that life was cheap in the developing world, and that profits could be essayed at the risk of death and disaster. UCC tried to shift blame saying it was local negligence and not design defect. There can be no other live example of death demon than one created by MNCs of developed nations is the Bhopal massacre caused by UCC. The death, disaster and dreadful conspiracy to exploit human labour in India and to unhesitatingly pollute the environment can be seen from the pathetic tragedy in Bhopal. Bhopal Gas Tragedy is described as another Hiroshima of the Chemical Industry one of the worst commercial industrial disasters in history, while Krishna Iyer preferred to call it Bhoposhima, a major disaster killing thousands of people as a consequence of corporate delinquency. The tragedy was described in different terms such as: accident, disaster, catastrophe, crisis and also as sabotage, conspiracy, massacre, and experiment, whichever best suited the arguments that would help to pin the blame on somebody. In his book titled The Bhopal Tragedy: Language, Logic and Politics in the Production of a Hazard, the author William Bogard Each of these descriptions, in its own way, minimizes the problem of human agency and intention, and thus refuses to address directly the issue of responsibility. Bogard goes on to point out that the best way to describe this incidence would be a tragedy because, In calling Bhopal a tragedy, we are still permitted to say that intention and agency were involved in how the event unfolded and that responsibility must ultimately rest with someone or some group. But unlike saying that Bhopal was the deliberate result of sabotage, a conspiracy, or some diabolical experiment involving human guinea pigs- charges that are virtually impos sible to prove in any case- a tragedy, in contrast, emerges out of a complex of confused and misguided intentions, many of which may be honorable in themselves but when forged to the actual chain of events produce the worst possible outcome. Massive poisoning The facts and figures of the accident are as follows: The Day: After 2nd December midnight, 3rd of December, 1984 The Time: Around 1 a.m. on Monday The Place: Bhopal, a densely populated region in the city of Bhopal, The Poisonous Gas: A poisonous vapor, a highly toxic cloud of methyl isocyanate, burst from the tall stacks. The Corporate Villain: The Union Carbide pesticide plant. Immediate deaths: 2000 Injured people: 3,00,000 Injured animals: 7000, of which 1000 killed. On the night of December 2-3, 1984 a gas leak at a small pesticide plant in Central India owned by a subsidiary of Union Carbide Corporation devastated a whole city Over 90% of the worst affected people were the poor living in the close vicinity of Bhopals industrial area. The job of the police who went to lower class localities was clearly defined: Open doors to one-room tenants; and pull out bodies five, six, seven. Anees Chisti, a journalist who witnessed the tragedy first hand states, after a while we began to devalue the meaning of death. On seeing another dead body, all one felt was a twinge of sadness, rather like what one feels when an Indian batsman walks back to the pavilion. Unending Sufferings A series of studies made five years later showed that many of the survivors were still suffering from one or several of the following ailments: partial or complete blindness, gastrointestinal disorders, impaired immune systems, post traumatic stress disorders, and menstrual problems in women. A rise in spontaneous abortions, stillbirths, and offspring with genetic defects was also noted. (The Bhopal Disaster) Pratima Ungarala referred a document, titled Union Carbide: Disaster at Bhopal , was authored by the retired Vice President of Health, Safety and Environmental Programs in Union Carbide Corporation, and several other papers to rhetorically analyze and also and to explore the various image restoration strategies that Union Carbide Corporation used through the course of the crisis. About 300,000 more would suffer agonising injuries from the disastrous effects of the massive poisoning while none could say if future generations would be affected. Forty tons of toxic gases were released from Carbides Bhopal plant and spread throughout the city. The cause was the contamination of Methyl Isocyanate (MIC) storage tank No. 610 with water carrying catalytic material. The result was a nightmare that still has no end. Residents awoke to clouds of suffocating gas and began a desperate flight through the dark streets. No alarm ever sounded a warning and no evacuation plan was prepared. When victims arrived at hospitals breathless and blind, do doctors did not know how to treat them since Carbide had not provided emergency information. But it was only when the sun rose the next morning that the magnitude of the devastation was clear. Dead bodies of humans and animals blocked the streets, leaves turned black, the smell of burning chilli peppers lingered in the air. Responsib le estimates suggest that as many as 10,000 may have died immediately. The precise number of deaths still remains a mystery. 2,000,00 were injured and 30,000 to 50,000 were too ill to ever return to their jobs. This is the Hiroshima of chemical industry. Invasion of Death Demon: The demon of death silently invaded millions of hearts and lungs without knocking the doors during the midnight of 2nd and 3rd December 1984, in Bhopal. It is not only future generation being deprived of the healthy nature but an MNC leaked poisonous gas was decimating the natural life of the present and future. Over 16000 children, men and women were laid dead and more than five lakhs were maimed. During maintenance operations in the Methyl-Iso-Cyanide MIC plant a large quantity of water entered one of the storage tanks containing 60 tons of MIC, triggering off a runaway reaction. A deadly cocktail of MIC and other chemicals such as Hydrogen Cyanide and Phosgene was carried by the northerly wind to the neighboring communities. People woke up with invisible clouds of poison gas, stinging eyes and burning throats. The suffocating gas invaded lungs and created enormous fluids inundating the lives with their own body fluids. Running here and there for life did not save their lives, as t he killer gas was all pervading. A small leak at 11.00 pm occurred from MIC storage tank 610. Workers noticed it but thought to be a normal and small leak, source of which could not be located. The sting of MIC was getting stronger and the temperature and pressure were rapidly rising in tank. At around 12.30 a gigantic hiss came out, a runaway chemical chain reaction, triggered by the entrance of water, and created a tremendous heat and pressure. Forty tons of deadly gases burst past the rupture disc, overwhelmed the plants safety systems, and shot into the atmosphere. Most of the workers fled in panic. Larry Everest narrated (at page 12 of his book) Throughout the slums and shanty settlements that surround the Union Carbide plant on three sides, thousands were awakened by the suffocating, burning effects of the gas, the cries of neighbours, the clamor of running, stumbling feet, or by the howls of animals in their death throes. Mothers did not know their children had died. Children didnt know their mothers had died . Men did not know their whole families had died. Anyone who was left alive ran away blindly. The toxic cloud was so dense and searing that people were reduced to near blindness in their rush through narrow, ill-lit alleys. Some who managed to hand onto life panicked, leaving loved ones behind. Families who tried to stay together were often separated momentarily in the blinding gas and then unable to regroup. Soon there was a massive exodus away from the Union Carbide Factory, now a fount of death, a stream of humanity of tens of thousands strong-walking, running, clinging to taxis, trucks, three wheeled autorickshaws or any other means of escape they could find. Bhopal looked like a battle zone in a chemical war. It was littered with the dead-lying in alleys, ditches, roadways, or still trapped in their huts, in the contorted positions of sudden death. They lay intermingled with the goats, cows, sheep, and other animals that had also perished. The gas cloud had devastated everythin g living in its path, even killing plants and turning leaves black. People were just lying on the road like dogs and cats. The survivors wandered among the carnage desperately seeking family and loved ones they had lost in the chaotic night. The total number of died may never be known. People continue to die from the effects of the gassing. Estimates of the number severely debilitated run as high as 60,000. And one can only speculate on what the long-term effects of such a massive exposure to toxins will be. There were mounting incidents of spontaneous abortions and stillbirths. Thousands could not work. All in all it was the worst industrial disaster in history. Disaster for the Environment The Bhopal disaster which killed several thousand people and injured another two lakhs in the space of a few hours, constitutes a watershed in the history of the chemical industry. The first of the autopsies revealed that the human blood had turned purple red, the lungs had become ash colour and filled with their own secretions. The tracheas were so dry that the mucous flaked off on touch. Sometimes the blood was so thick that if you dipped your finger in it and lifted it, it would come off like a wire. The gas leak saw thousands blinded, breathless and giddy, flooding the hospitals, carrying those who had collapsed along the way. In cases of acute exposure, victims had suffered extensive damage to their lungs. Those who did not succumb to their injuries fell victims to secondary infections of the lungs and respiratory tracts. The psychological trauma caused by the accident is just beginning to be acknowledged and goes far beyond those physically affected by the gas. Victims suffered depression, anxiety, impotence, loss of appetite, nightmares etc. For one whole week the government failed to assure the citizens of Bhopal on whether the air they were breathing, the water they were drinking , and the food they were consuming were safe or not. When health department personnel were spraying DDT some residents began to flee in panic as they imagined it was another noxious substance. On December 6 the Chief Minister declared that the air was totally safe, but tests conducted at the initiative of a group of science students indicated the presence of MIC. Not very much is yet known about the environmental impacts of the gas leak from the Bhopal plant. The Indian Council of Agricultural Research (ICAR) had issued a preliminary report on damage to crops, vegetables, animals and fish from the accident, but the investigation reported there were mostly in their early stages with few conclusive findings. The ICAR Report did indicate that the impact of whatever toxic substances emerge from the plant were highly lethal on exposed animals. Many were reported to have died within three minutes of such exposure. Large numbers of cattle (estimates range as high as 4000), as well as dogs and cats and birds were killed. Plant life was also severely damaged by exposure to the gas. Vegetable crops such as spinach, cauliflower and tomatoes grown by small farmers on the outskirts of the city were destroyed. There was also widespread defoliation of trees, especially in low lying areas. It was criticised that in the name of economic development Third World countries are thus becoming dumping grounds for hazardous technologies from the industrially advanced countries. The strong environmental awareness and environmental movements in the industrially advanced countries have enforced strict legislative safeguards that have made the operation of hazardous technology economically unviable. Many pesticides that are being pushed in Third World countries by multinationals are already banned in industrially advanced countries. DDT is a typical example which is being freely overused in India. To expect strict enforcement of environmental safeguards is to forget the basic economic fact that it is that relocation is taking place to avoid such enforcements that relocation is taking place. Statistics state that every year approximately 22,000 people die in the developing countries from the use of pesticides no longer manufactured in the West. Forgotten Obligations The present generation has an obligation to protect their future generations. A man has no right to exploit the ecology to the detriment of to be born. The International Community recognized this responsibility and drafted several instruments reminding the mankind to be kind to the natural world. After the loss of millions of human beings the UN Charter expressed a deep concern for the people yet to be born . The Stockholm conference in 1972 explained the imperative goal for mankind as to defend and improve the human environment for present and future generations. Besides war, peace and Development the International Law made a beginning in regulating the environmental issues. Man has both a right to healthy world around and a solemn responsibility to protect and improve the environs for the next generation. The United Nations General Assembly adopted World Charter for Nature in 1982 , which explicitly states that the Governments have a duty to pass on their natural heritage to future generations. The World Commission on Environment and Development WCED headed by Giro Harlen Bruntland proposed a set of legal principles for sustainable development and suggested for a global convention for this purpose. (World Commission on Environment and Development, Our Common Future, 1987) For this purpose and for arresting further degradation of the environment and to repair damage already done, the Rio Earth Summit was convened by the UNGA. Maintenance of ecological balance, prevention and control of environmental pollution, preservation of our natural resources, disaster mitigation and sustainable development are the basic factors of the Earth Charter, which is also called the Rio Declaration. Regulation of MNCs Union Carbides operations in India go back to the beginning of this century when it began marketing its products there. In 1924, an assembly plant for batteries was opened in Calcutta. By 1983 Carbide had 14 plants in India manufacturing chemicals pesticides, batteries and other products. Union Carbides operations in India were conducted through a subsidiary, Union Carbide India, Ltd. (UCIL). The parent US Company (UCC) held 50.9 % of UCIL stock. The balance of 49.1% was owned by various Indian investors. Normally foreign investors are limited to 40% ownership of equity in Indian companies, but the Indian government waived this requirement in the case of Union Carbide because of the sophistication of its technology and the companys potential for export. The multinationals operating in frivolous areas should be given second priority as compared to the much needed technology for key sectors of Indian industry. What is vital is that the multinational should not be allowed to function except under a strict regime of environmental controls and health and safety regulations. The Bhopal plant was licensed to manufacture 5250 tons of MIC based pesticides per year. However, peak production was only 2704 tons in 1981, falling to 1657 tons in 1983. Thus the quantity of pesticides manufactured in 1983 was only 31.37% of its licensed capacity. Was the Bhopal plant used for experiments in processes for which the UCIL was not authorised? Or was the capacity of the plant being under-utilised to maintain a monopolistic hold over prices? In the first ten months of 1984, losses amounted to Rs. 5,03,39,000. Union Carbide India Limited (UCIL), was thus deducted by Union Carbide Corporation (UCC) to close the plant and prepare it for sale. When no buyer was available in India, plans were made to dismantle the factory and ship it to another country. Negotiations toward this shutdown were completed by the end of November 1984. Financial losses and plans to dismantle the plant exacerbated Carbides already negligent management practices leading to executive decisions that directly caused the contamination of the MIC storage tank that leaked its contents over Bhopal. While saving money for both Union Carbide Corporation (UCC) and UCIL, negligent maintenance and substantial reductions of trained personnel culminated in the horrors of December 3, 1984. Union Carbide holds controls: Union Carbide India Limited UCIL was the entity running the Bhopal plant. Union Carbide Corporation is a dominant shareholder holding 50.9% shares in UCIL. Its share was reduced from earlier holding of 60% shares. As a multinational with full control over the UCIL, the UCC navigated the subsidiary in hazardous directions resulting in danger to lives of hundreds of thousands of Bhopal people. India contended that UCC was the parent and UCIL-the subsidiary. The Union Carbides control in critical areas of safety and technology was only on aspect of Union Carbides broader exercise of control over the strategic management direction of UCILs agricultural products division, which included the Bhopal plant. This strategic direction was in accordance with Union Carbides fundamental management strategy of coordinating its subsidiary product lines to accomplish the multinationals worldwide plans. India was right in trying to create unprecedented standard by lifting the corporate veil. If succee ded, no multinational corporation operating hazardous industry in India would be able to deploy its subsidiary as a shield. If the Indian court delivered a final judgement enforceable in US Court upholding Indias contention, its impact at least initially on US based multinational specialising in the export of hazard to the third world societies would have been massive. Perhaps, in fundamentals, at least the internal economy of Multinational Corporation community would have to undergo a profound peristroika. It stood to reason that if India enacted for herself a parens patriae role for the Bhopal victims, the Union Carbide has to ensure that it assumed a similar role for the global community of MNCs. The February settlement marked the triumph of the fiduciary role of the UCC for the world multinational community over the parental role of the Indian State for the Bhopal victims, observed Mr. N. R. Madhava Menon . Parens Patriae without Effective Jurisdiction No assertion of the parens patriae role makes any sense in the absence of any effective jurisdiction over a multinational enterprise in a mass disaster toxic tort. Indias suing the UCC in America courts was an essential precondition for the acquisition of this jurisdiction. Justice to the victims of Bhopal, whatever it may entail, this required the assurance of the UCC being amenable to the discipline of the law, either in America or India. MNC: Liability for Environmental Damage The MNCs are not doing any favour in investing in Developing countries. Instead, they are proved to be environmental hazards for the people working in and living around. In view of the size, huge capital, and the distance from which it operates, an MNC is not amenable to be controlled by a country which awaits investment for generating some sort of employment for its people. Industrial accidents are ever increasing in developing countries due to mishandling and negligent operations of MNCs playing with lives of human beings. Instead of riches and resources MNCs brought miseries and tragedies to the people and the governments in third world countries. They have less or no regard for civil and political rights of individuals by engaging in activity harmful to the health and welfare of the individuals. Bhopal Gas Tragedy is an example. Krishna Iyer has rightly named it as Bhoposhima. What with MNCs with unlimited exploitative appetites, infra-national industrialists with initiative, tac tics and money power at various levels wooing political power and while collar, we have the unconscionable ecocides who seduce politicians, among the vision of governments, lubricate the wheels of bureaucracy and progandise pollution as a necessary evil for the salvation of a Nation These are the words in which Krishna Iyer explained the apprehensions of the third world countries. Hazardous Multinational: New Term in Globalization Bhopal incident created a new expression called hazardous multinational which has to be separated from other ordinary MNCs. For the application of the principle of Absolute Liability and multinational enterprise liability, certain characteristics are to be there for classifying an enterprise as Hazardous Multinational. They are rightly explained by Upendra Baxi and Amitha Dhanda: a. the global structure, organisation, technology, finances and resources of multinationals enables them to take catastrophic decisions- that is decisions and actions which lead to mass disasters; b. the power of multinationals, especially over their key management personnel is neither restricted by national boundaries nor effectively controlled by international law; c. this is because of the complex corporate structure of multinationals with networks of subsidiaries and decisions which make it exceedingly difficult or even impossible to pinpoint responsibility for the damage caused by the enterprise d. the monolithic multinational operates through i) a neatly designed network of interlocking directors ii) a common operating system iii) global distribution and marketing systems iv) design development and technology worldwide v) financial and other controls vi) highly sophisticated and technologically capable machines and working staff; vii) victims of such daily actions are unable to identify which unit of the enterprise caused the harm. Even a manifest fault by a local subsidiary would be put at the doorstep of a multinational. This principle is based on the premise that power and knowledge create a legal duty. And this duty, which has an absolute and non-delegable character emanates from the unity of power and knowledge. This duty is two folds. It is the duty of the multinational to itself to keep informed and know. Such a duty cannot be, by definition delegable. Second, it is a duty of the same nature to employ normal care and prudence to know about the possibility of emergence of likely hazards and dangers. This duty too is non-delegable. The consequential duties arise from these two fundamental duties- (i) a duty to provide that all ultra-hazardous and dangerous activities be conducted with the required standards of safety and, ii) to provide all necessary safeguards, information and warnings concerning the activity involved. Mehta Principle and Toxic Torts With Bhopal Gas Tragedy, the age of mass torts began. The real environmental hazard to multiple masses of third world countries was realised. The sleepy Indian Government and similar developing countries shocked to know the direct and serious impact of MNCs in era of Globalization. The craving for foreign investments and transfer of technology from west with politically motivated vested interest has resulted in savage death to thousands of unknown masses. The Indian Jurisprudential principle of Absolute Liability was naturally not liked by the MNCs. The UCC wanted to assail the Mehta principle as unknown to the world jurisprudence. It is not impossible to justify the Indian assertion. It is either strict liability or absolute liability or compound of product of liability, negligence, public and private nuisance in general regime of tort liability or of some specific regimes or of specific regimes still emergent of toxic torts . UCCs claim that it was a domestic American Corporation not doing any business abroad but merely holding capital stock for book keeping purposes was fictional. The claim that its foreign subsidiaries were independent and that the UCC was not a multinational entity are equally controversial. Absolute Liability Ascertained Again the Supreme Court came to the rescue of this newly evolved and much needed principle of tortious liability in mass torts leading to environmental death trap. Justice Seth did not agree with several contentions raised by UCC and answered them emphatically. He stated: It is futile for the UCC to deny existence of any relationship with UCIL. It held majority of equity share capital at all material times, controlled more than half of the total voting power of the Indian company, controlled the composition of the Board of Directors and its management. Even if it chose to keep at arm length from Indian Company it could not absolve it from subsidiaries liability. The material on record established the fact that UCC had full authority to act for UCIL, which was totally dependent on technical know how and running of the Bhopal plant. It is beyond doubt that the UCC had the real control over the hazardous Bhopal plant operations. International Code for Trans National Companies Bhopal gas tragedy and consequent litigation has also revealed the need for evolving over all controls over the activities of MNCs especially when they are engaged in hazardous operations. Such a need was felt all over the world and the Secretary-General has rightly responded to it by evolving some methods in his report. The first step he suggested was risk assessment and involvement of factory employees and the community in the development of methods to identify the hazards and second step was about evolving strategies to plan and reduce the consequences of accidents and to settle the claims of liability. But the question as to the extent of liability of the parent company for the environmental harm caused by its affiliate was left open for further discussion. Had Bhopal tragedy was covered by industrial insurance, the victims would have received the necessary relief without much delay. It took four years to reach settlement and the distribution of relief is still going on in Bhopal . Speedy trial and early disposition of claims is as important as the fundamental right to life. All the theories of liability- the effect theory and enterprise theory pinpoint the liability on the parent American company UCC which controlled the Indian Company UCIL in its establishment and functioning besides playing a significant role in decision making. UCC not only owes a duty of care towards Indians but people in general. It is the basis of human rights jurisprudence and MNCs are subjected to the international human rights obligation. Similarly the Government of Madhya Pradesh and Government of India also are liable when the MNCs permitted by them are violating the international human and environment rights. International Codes: Since then various codes of conduct were developed. United Nations General Assembly, the International Labour Organisation ILO, The Food and Agricultural Organisation FAO and the Organisation for Economic Cooperation and Development OECD have incorporated the environmental aspects and the relations between the MNC and the host country. The UN Code of Conduct: The UN Draft Code for Transnational Corporations (TNCs) contain several specific obligations addressed directly to the MNCs. They include: 1. The obligation to respect the national sovereignty of the countries in which they operate and the right of each state to exercise its full sovereignty over its natural resources within its territory. 2. The obligation to be subject to the laws of the host country and the explicit duty to carry on their activities in conformity with the developmental policies, objectives and priorities of the respective governments. 3. In the light of the new interpretation given to development including the safeguarding of the environment, it should implicitly mean an obligation not to unreasonably alter the ecological balance of the host country through their activities . Whenever an enterprise starts a hazardous activity in the territory of a state, there is an inherent duty in the nature of the agreement itself, an understanding that it will not cause any serious adverse effects on the health of the people or environment of the country. If an accident like Bhopal tragedy results from the activity of the MNC it might amount to delinquent conduct or a wrongful breach of duty. The code also imposes an obligation on the MNCs to respect the human rights and fundamental freedoms in the host countries. Right to clean environment is a significant aspect of new human rights jurisprudence. It is a duty of MNC to protect and preserve that environment. However strong the code may be, its binding nature is a questionable aspect. The states have to enforce the code, which is addressed to the MNCs. Developed nations may not agree to enforce the code. OECD Guidelines: Organisation for Economic Cooperation and Development issued a Declaration on International Investment and MNEs in the Annex of which guidelines are embodied. The MNEs are accordingly under an obligation to give due consideration to the host countries aims and priorities with regard to economic and social progress, including industrial and regional development and the protection of environment. These guidelines are only advisory and not mandatory. They are not legally enforceable. But it reflects the agreement of international community to the aspect of duty of MNCs to abide by the laws, controls and regulations of the state in which the MNC operates like any other domestic corporation. MNCs and their activities brought very complex legal problems to the fore. The principles of tortious liability, Human rights jurisprudence, Environmental law and International relations are intertwined and with rights of the nations and persons as victims. Environmental Law and International Corporate law is yet to develop into a full-fledged law. Till then it is difficult for developing nations to control the hazardous activities of MNCs. The MNCs are not primary subjects of International Law. They are neither states nor public international organizations. It is the duty and obligation of the states to exercise their sovereignty and impose liabilities over the multinational enterprises without minding their international character and affiliations. Life and environment are the primary concerns of any state or organisation. It is everybodys responsibility to protect the natural rights and the nature, so that the major tragedies like Bhoposhima are not recurred. MNCs and Third World Countries: A firm with several centers of operation in different countries is a multinational enterprise. Blacks Dictionary explained a MNC as: In a strict sense this term is descriptive of a firm which has centres in many countries in contrast to an international firm, which does business in many countries but is based in only one country, though the terms are often used interchangeably. Chambers defined it as a large business company which has production or distribution operations in several countries via subsidiaries, holding companies etc. Third world countries became play fields for MNCs to make more profit because of cheap human labour and less stringent environmental regulations besides ready availability of raw materials. MNCs preferred third world countries rather than the industrialized first world nations with capital intensive technologies, expensive human resources and more expensive environmental restrictions. It is clear that MNCs had no special interest in developing the advancing countries. They have no concern for the environs of a developing nation and do not hesitate to exploit cheap human resources to convert their billions into trillions. Domestic Law: Amendment to Factories Act In response to the Bhopal disaster and its consequences, and influenced by the creation of Absolute Liability principle in Oleum Gas Leak case, questions of safety and liability were addressed. The Factories Act 1948 was amended in 1987 and a whole new chapter IVA was added. It deals with hazardous processes. Site Appraisal: There are provisions for a Site Appraisal Committee to certify where a factory may be located. Compulsory Disclosure: There are also provisions for compulsory disclosure of information about the dangers, including health hazards, that could arise from exposure to the materials in the factory or handling the materials during manufacture, transportation, storage or other processes. The compulsory disclosure of information is not only to the inspector under the Act, but also to the local authority and to the general public in the vicinity of the factory, which is an acknowledgement of the nearness of people at large to the risk of disaster. Disaster Management Plan: A Disaster Management Plan is to be drawn up even before a factory may commence activity. For the first time, workers are statutorily accorded the right to be principal participants in safety management. Liability of the Occupier: Under the amended Act, the person held accountable is the occupier. Before 1987 amendment, it was common to appoint a relatively lowly employee as the occupier who would take the rap if infractions were detected in the factory. After 1987, in the case of a company, the occupier has to be a director of the company- a statutory prescription that has been quite categorically endorsed by the Supreme Court in 1996. Relief to Manufacturer and Designer: There is a very dangerous provision that was inserted in the Act as Section 7B(5). This section spells virtual absolution for the manufacturer, designer, importer or supplier of plant and machinery. Where the user of such plant or machinery gives a written undertaking to take the steps specified in such undertaking to ensure, so far as it reasonably practicable, that the article will be safe without risks to the health of the workers when property used, it shall have the effect of relieving the designer, manufacturer et al from what is otherwise prescribed as a duty to care for the safety and health of the workers. The Dangerous Provision: That is, a transfer of technology agreement could now relieve the Union Carbides, the Du ponts and other chemical giangs of anwerability for the effects of the technology they transfer into India. In the unequal world of transferred technologies, this provision only serves to place the company controlling the technology beyond the reach of the law. This definitely makes the MNC a supranational power. If this provision is not repealed, another such disastermay find a transnational offender disappearing through this provision to impunity. Is there any conclusion to this endless trauma? Shocking Aftermath: Around twenty years after the worlds worst disaster the story has not yet ended, Thousands who survived are today suffering multiple health complications and those living closest to the plant continue to be poisoned. Thousands drink water poisoned by the chemicals that remain in the abandoned Union Carbide plant. Neither the Government nor the Dow Chemicals, which bought Union Carbide is willing to take responsibility for cleaning up. The victims are still running from court to court seeking justice, while the rest of the country does not know anything about their plight. It is rightly described as the tragic story of Bhopal how corporate indifference, government apathy and uninformed peoples disinterest made the life and death of victims miserable for some more decades. It is unending continuation of perpetuation of tragedy. It is reported that the company dug the bottom soil from three large solar evaporation ponds in Atal Ayub Nagar adjoining UCILs factory in Bhopal, spread over more than 20 acres, which were used to dump waste by UCIL. It was dug to bury the sludge under three meters of farm soil. People bathe, swim and even drink this water. Cattle die after drinking water from these ponds. The adjoining tube wells give water unfit for drinking. The yield from crops from nearby fields was drastically reduced. At least one person a day still dies from gas exposure related diseases and 1.5 lakh are in urgent need of medical attention. Breathlessness, loss of appetite, pain, menstrual irregularities, recurrent fever persistent cough, neurological disorders, fatigue weakness, anxiety and depression are among the most common symptoms. Research findings on chromosomal aberrations suggest that the future generations of the survivors will possibly carry the leftovers of the industrial toxins. The land around the factory is now occupied and every inch of it was built upon. The abandoned factory us being used as a public toilet by adjacent slums. Two large cylindrical tanks, which contained MIC including the one responsible for the gas leak on that fateful night are still lying there in the factory emanating the poisonous fumes. Sacks of decaying chemicals, blackened chemical bags, pools of stagnant water, rusted metal boxes labeled Sevin and Nitrate residues are still pose a danger to the vicinity there. As the groundwater is totally contaminated the people living around were promised to be supplied with the alternative piped water. The amount of Rs 3 crore sanctioned for this purpose was spent elsewhere . Who is legally responsible for this toxic wastes left behind by UCIL? In the absence of industrial activity the lease of the land to factory was cancelled by the Government of Madhya Pradesh. The land measuring 87.62 acres has been transferred to the Gas Relief and Rehabilitation department of the Madhya Pradesh Government. But as polluter, the UCIL must be fully responsible for wastes. It agreed to surrender the land in usable and habitable condition, as per lease terms. The Madhya Pradesh Pollution Control Board had directed UCIL to carry out environment investigation of dumpsite and remediation thereafter. Yet site was surrendered without complying with those directions in the same conditions not fit for habitation. All those provisions in Environment (Protection) Act 1986 and the Water (Prevention and control of Pollution) Act 1974, which contain heavy penalties are yet to be used against them. It is continuation of crime of pollution, the MPPCB does not use its power to prosecut e the culprit company. Cost of clean up was estimated to be Rs 2.5 Crores sometime back. Now the estimates have gone up to even Rs. 100 crores while Greenpeace activists put it at Rs 500 crores. Who will pay? It remains a moot question even today. Bhopal is the symbol of a disastrous side effect of so called Globalization and stands out as a living, say dying, example of inadequacy of domestic law to regulate, prevent or penalize the pollute TNCs and their agents. As the environment problems are going to be there for all generations to come, it is the duty of every person and every nation to evolve a equitable principle of making Trans National Companies liable for its transfer of hazardous technology to developing countries if that resulted in damage to human life or environment, without leaving any scope for escape after passing the buck on to the subsidiary or agent in different mask. International law based on conventions and protocols read with UN documents and reports of the UN Commissions, a new law to tackle the TNC hazards and imposing absolute liability should emerge. The environment protection is a universal and inter-generational equitable obligation of entire humanity irrespective of being developed, developing or underdeveloped nations in the international comity of nations. If not, the environment and human life will never be safe. Environmental safety cannot be achieved by creating new fundamental rights in favour of citizens, when they are not effectively enforced. Disaster may not be frequently repeated. But after experiencing the trauma of disaster, disastrous litigation and corrupt consequences without imposing any criminal liability on the culprits, nothing tangible is left as a system with which we could prevent such disasters. As mentioned even now the abandoned Union Carbide factory is spreading the poisonous gas, and the State did not prevent the spread of residential colonies around the deserted place of disaster, containing the contaminating chemicals. What system do the third world countries have to tackle the present and continuous disaster and to prevent some more? Research Papers on Bhopal Gas LeakPETSTEL analysis of IndiaMarketing of Lifeboy Soap A Unilever ProductRelationship between Media Coverage and Social andTwilight of the UAWQuebec and CanadaLifes What IfsComparison: Letter from Birmingham and CritoCapital PunishmentAssess the importance of Nationalism 1815-1850 EuropeGenetic Engineering

Monday, November 25, 2019

Comparison of the inaugural speeches

Comparison of the inaugural speeches Introduction Nations from different parts of the globe have gone through certain stages before reaching their current state. The inhabitants of other countries have colonized the citizens in most of the nations because of their resources. The acts of colonization were accompanied by several negative impacts on the colonized countries. Among the serious impacts were wars.Advertising We will write a custom essay sample on Comparison of the inaugural speeches specifically for you for only $16.05 $11/page Learn More Wars occurred in an attempt to attain freedom. The war led to financial and economic instability in the concerned countries. Presently, some countries have become economically stable while others are still striving to return to their previous states. The concerned countries have signed treaties amongst themselves while others have sought financial help from their neighbouring stable nations. This paper will give the comparison and contrast between th e JFK inaugural address and the Truman doctrine speech. Similarities between the two speeches First, both speeches are talking about the same country. The JFK inaugural address is being directed to the new generation of the Americans. The person describes how the United States has been interrupted by wars. The person goes ahead to describe how the old generation has shed blood for their peace. The speech describes the efforts that they will put in to ensure that peace and freedom is attained in the neighbouring countries. Brewer denotes in this speech as follows, â€Å"let every nation know, whether it wishes us well or ill, that we shall pay any price, bear any burden, meet any hardship, support any friend, oppose any foe, in order to assure the survival and the success of liberty† (22). The Truman doctrine speech is also focussed on the United States of America. The speaker talks about the impacts of war in Greece. Press denoted in his book that, â€Å"Greece is in despera te need for financial and economic assistance to enable it to resume purchases of food, clothing, fuel, and seeds† (18). The speaker goes ahead to talk about the efforts of the United States in ensuring their fellow countries resume to their former state. According to the report in the speech, the government of the United States of America funded other countries with $341,000,000,000 to enhance world freedom and peace. Differences between the two speeches In the JFK inaugural address, the speech is made after the Americans have already attained the freedom that they wanted. The speech is addressed to the citizens of the new generation who never witnessed the blood shed during the time of war. In his book, Sondhaus denotes that, â€Å"we observe today not a victory of party, but a celebration of freedom- symbolizing an end, as well as a beginning- signifying renewal, as well as change† (45).Advertising Looking for essay on rhetoric? Let's see if we can help you! Get your first paper with 15% OFF Learn More The Truman doctrine speech was addressed after hearing pleas from Greece. The citizens of Greece were seeking economic and financial assistance from the US. The main motive of the speech was to address the issue of war. The aim of the speaker was to elucidate on the negative impacts of wars. He also wanted to urge the citizens of the United States that it is their responsibility to ensure that peace and economic stability are attained in Greece and Turkey. According to the JFK inaugural address, individuals of a country have a responsibility of ensuring that freedom is attained in a country. The evasion of poverty in a country will depend on the ability of its citizens. Furthermore, the speaker attests that the rights of the citizens of a country emerge from the creator and not the kindness of the country. Press attests that, â€Å"the belief that the rights of man come not from the generosity of the state, but from the h and of God† (30). In the Truman doctrine speech, the speaker states that a nation can attain its freedom through assistance from another country. While addressing the Americans, he attests that nations from different parts of the globe look up to the United States for help. In this speech, he affirms that â€Å"the free peoples of the world look to us for support in maintaining their freedoms†. In the speech, he denotes that if the government of the United States does not assist Greece and Turkey, then the impacts will be much more devastating. In the first speech, the speaker urges the neighboring nations on the south of America to join hands with them in ensuring that absolute peace is attained. They also pledge the citizens in the other countries to try their level best to oppose aggression. In the availability of wars amongst nations, peace may not be attained. The second speech, which is the Truman doctrine, talks about how the citizens of Greece have been living i n fear and horror of attacks. He also talks about the financial aids of different countries in an attempt to bring financial stability in Greece. Even though the country has many resources, it is languishing in total poverty that was brought forth by the colonial governments. Conclusion Conclusively, both speeches have tried to address the negative impacts of warfare. The main theme of both speakers is to tackle the issues of aggression and promote peace and freedom amongst the citizens of various countries. They have also tried to address the importance of sustaining peace in a country. In fact, it is very important to ensure that peace is sustained in various countries of the world. This should be the responsibility of all citizens.Advertising We will write a custom essay sample on Comparison of the inaugural speeches specifically for you for only $16.05 $11/page Learn More Brewer, Susan. Why America Fights: Patriotism and War Propaganda from the Philipp ines to Iraq. Oxford: Oxford University Press, 2009. Print. Press, Jacques. Directory of American Scholars: English, speech drama. New York: Bowker, 1974. Print. Sondhaus, Lawrence. America, War and Power: Defining the State, 1775-2005. Madison: Taylor Francis, 2007. Print.

Thursday, November 21, 2019

Are Management Information Systems needed in youth work Literature review

Are Management Information Systems needed in youth work - Literature review Example I feel the change required for the implementation of a new system is one of the biggest challenges I will face as a manager and that the youth service must research seriously from the beginning. There will be a significant amount of change over the coming years therefore I am very interested to explore whether MIS systems will actually help youth work upon implementation of the new system after managing the huge changes required by the system. How is this relevant to my professional practice? Change is thrust upon youth workers on a regular basis and my dissertation topic, in my opinion, is very relevant to my professional practice as it will test my ability or inability as a manager of managing change. I plan to devise a strategy for innovation and change regarding the way information is collected, evaluated and presented within the youth service covering a two year period based upon my research findings and not on the approach of –a system has been bought we must change ever ything in order to use it immediately. LITERATURE Three course books of Master of Computer Science, Information Technology, were referred most. Internet was also searched for appropriate materials and following result was found. An advance search for â€Å"Research methods† produced about 84,800,000 references, search for â€Å"Management Theories† produced about 36,200,000 references, â€Å"Leadership Styles† produced about 15,400,000 references, â€Å"Change Management† produced about 288,000,000 references, â€Å"Management Information System† produced about 283,000,000 references, and â€Å"Organizational Development† produced about 26,500,000 references. A look up was made in each of the above search one by one and the best from the top was selected. A total number of eleven publications were chosen for reading and collecting further information. FINDINGS I have identified six themes in this section for effective implementation of Manag ement Information System: understanding concepts and deliverables; assessing values and functionalities; methodologies for successful deployment; managing resources; and benefiting from intensive usage; leading staff and managing change. Understanding Concepts and Deliverables A set of components combined together to bring out or produce a desired whole is known as a system. There are many types of systems (Pidwirny 2006). Most systems share many common characteristics but there are three most important components which when integrated together forms a system: Inputs; Process; and Outputs. A system receives inputs; process them with some functionalities; and produces outputs. Information is a processed data, the one which a human mind can easily understand. If a set of numbers are given in a row and column grid as shown in figure 1, it is not possible to understand what this data means and to whom it belongs until the data is processed. If the same data is processed and produced as shown in figure 2, it becomes now possible for every one to understand what this data means and to whom it belongs. This processed data is called Information. â€Å"Data represents facts of any kind. In the process of recording important particulars of any event, it is the discretion of the management, what should be recorded and how it should be presented. When this data is processed or reformatted, it becomes Information. Information is a subset of data which adds to the knowledge.† (Mujaheed 2009) The original source from which information comes or its