No Prayer in Public Schools Essay - 517 Words

In 1789, delegates from the 13 states of a new nation created a Constitution that established policies which had never before been seen. One of those policies guaranteed a complete seperation of Church and State. However, almost 210 years later, the relationship between public school and religion is still unclear. What must be realized is that religious practice in school is against the very basic policies of our nation. In a country as diverse as the United States, openly observing any religion in a school has the possibility of inflicting offense onto others. School should be a place where students feel comfortable to learn and achieve. No student should have to learn to deal with feelings of discomfort based on the actions of a†¦show more content†¦Often times, openly practicing religion at school can be found to be discomforting, or even offensive. One such example occured earlier this year in an activity sponsored by Saratoga Highs Alive club. In this activity, groups of Christian teens gathered together to pray during tutorial in front of the schools main enterance. Harmless as this event may have seemed, it nonetheless sparked feelings of discomfort from Christians and non-Christians alike. Many students felt uncomfortable walking past the group. Others felt excluded by the congregation of over 30 students crowding the entrance. Junior Alive member Ceron Rhee said in its defense that the exercise wasnt meant to harm anyone. That they were merely in their own little world. Yet, to non-Christians, this open practice could have been interpreted as an open advocacy of the Christian faith. Though the event may have inflicted no actual harm, it nonetheless resulted in discomfort. Using religion for charity and education is commendable, but practicing religion at school should not be allowed. Though those practicing the religion may intend no malice toward others, the fact that they are exercising religion could potentially cause exclusion and discomfort. But if a religion is practiced in open view causing others to feel uncomfortable or excluded, that should not be allowed. If flyers are being passed out inviting students to attend an off-campus religiousShow MoreRelatedThe Prayer On Public Schools1240 Words   |  5 PagesFor much of the 20th Century and into the 21st, school prayer has been the focal point of an ongoing debate about the position of religion in American civilization. The question of the legality of prayer in public schools brings together a number of important notions in American government and legal philosophy. Opponents and proponents of school prayer set forth their arguments in such major constitutional issues as the separation of church and state, the right to free exercise of religion, and theRead MorePrayer in Public Schools656 Words   |  3 PagesThe United States was built on prayer. Prayer or religion is on our currency in the many halls of our justice and federal buildings so no matter where we go, we cannot escape prayer. Our founding fathers did not exclude the bible in building our nation and educating our future and there will be no expectation. No matter what there will be prayer no matter where you are. Some people just don’t believe in God that’s why some don’t want prayer in public school. Though each of the clauses are originallyRead MorePrayer in the Public Schools1111 Words   |  5 PagesPrayer in the Public Schools Diana Brown Everest Online Composition 1-226 ABSTRACT This essay is composed of facts supporting that prayer in Public Schools would be beneficial for the children and the United States of America. Prayer is an address to God or a god in word or thoughts. The Anti- Defamation League states that, â€Å"A moment of silence will inevitably be unconstitutional or the purpose and effect of such moments of silence are invariably to advance religion. The U.S. Supreme CourtRead MorePrayer in Public Schools894 Words   |  4 Pages Should prayer be allowed in public schools? This is a question with a highly controversial answer. There are many different angles to this question with varying ideas and opinions that never seem to agree with one another. The issue of prayer in public schools has, and will continue to be, at the center of many controversial debates. Just consider the fact that public educational system in United States is a secular or non-religious one that is quick to shut down any religious actions. This isRead MorePrayer On Public Schools : The Public School System1032 Words   |  5 PagesAllow Prayer in Public Schools The public school system should allow students, all across the United States of America, to express themselves freely whenever they would like. Most Americans support the idea of allowing students to pray during school. In the year 2001, 66% of Americans voted that they favor the idea of prayer during school; however, 34% opposed the idea of praying during school. In the year 2014, 61% of Americans voted that they support the idea of praying during school; howeverRead MoreThe Prayer Of A Public School768 Words   |  4 PagesMany people in Southern Missouri believe that we need to have more religion in schools. â€Å"Keep Christ in Christmas,† â€Å"One nation under God,† and post the Ten Commandments on every wall in public buildings. This is an easy rallying cry because most people in rural Southwest Missouri share the same Christian beliefs. There is a place for these types of soapboxes. That place is called church. Schools are designed to prepare students for the college and career. Churches are designed to prepare congregationsRead MoreEssay on Prayer in Public Schools1051 Words   |  5 PagesPrayer in Public Schools An issue that has been constantly debated for years is whether voluntary prayer in public schools should be permitted. A student should be allowed to pray voluntarily at the beginning of each school day based on many reasons. Prayer based on moral beliefs reinforce good citizenship as defined by our forefathers. A daily reminder of a need for the belief of good over evil is a necessary part of this society. Daily voluntary school prayer should be re-instated in publicRead More No Prayer in Public Schools Essay746 Words   |  3 PagesNo Prayer in Public Schools Chapter three of Civil Liberties: Opposing Viewpoints inspired me to research today’s issues of school prayer. To understand how we got to where we are today, I first delved into our countries history of court cases pertaining to rulings on prayer in schools. Lastly, to update my audience on how our lives are being affected today, I directed my efforts toward finding current situations. By analyzing these situations, I gained knowledge for a better understanding ofRead MorePrayer in Public Schools Essay1440 Words   |  6 Pagestype of school students attend, organized prayer is mandatory, allowed, or banned. In the United States, organized prayer in public schools is prohibited because it goes against the Constitution’s separation of church and state (Jinkins 123). The United States promises religious freedom, but is yet to define the degree and limitation of that liberty. However, American citizens have been debating for many years, whether organized prayer should be an option or obligation in public schools. Some peopleRead More Prayer in Public School Essay3032 Words   |  13 Pagesthere is a way to express ones deepest thoughts and feelings--prayer. Prayer is something that most people due naturally. Whether it is in the morning before you start your day, before a meal, before you go to sleep, or when you just feel the need to express your feelings, prayer is always there. Religious faiths believe that this is central to human life. Even those who are not religious pray. Prayer affects the material universe. Prayer can be defined as an earnest request; a humble entreaty addressed

Essay about The History and Pillars of Islam - 723 Words

How can we define Islam? Is it worship and a way of living? Or it is only performing the Islam pillars (performing payers five times per day, fasting on Ramadan, giving Zakat, and going for Hajj for those who can offer) â€Å"Being born Muslims in a Muslim country we don’t bother to look beyond the fact of being followers of Islam† (aslam).Islam is one of the main and major monotheistic religions as Christianity and Judaism which have been there since long time. Globally, it considers the second biggest religion and the most growing one among the other religions. As it has been motioned by Kobeisy (2004) â€Å"The number of Muslims in the world is approximately 1.2 billion, one-fifth of the world population† p.11. The importance of Islam lies behind†¦show more content†¦So Muslim should be for the reason of seeking the satisfaction of Allah, and that mentioned in the Quran in Surat Ibrahim , (verses 17) as interpreted to English language â€Å"Allah kee ps firm those who believe, with the firm word, in worldly life and hereafter ,And Allah sends the wrongdoers .And Allah does what He wills.† Second reason is asking help from Allah and believing that the only help can come only from Allah. The third reason is being a non stoppable seeker for knowledge which will lead to be in the exact and the right path of Islam as learning assists in getting more information about what suppose to be done for paradise. The most essential reason is having a good appetite for the Holy Quran, not only by reading and recitation it. But also, remembering the Quran by heart, and applying what it says in our daily living routine as it is a significant pillar for preserving the life. Being afraid from Allah and having piety is one of the keys that bring sustenance, that can be seen in Surat At- Talaq, (verses 2-3) as translate â€Å"Whoever fears Allah –He will make for him a way out , and will provide for him from where he does not expectâ € . Since Allah is the creator of the heavens and the earth, the good Muslim will always remember and recall that Allah brings peace of mind as obviously declared in Surat Ar-Ra’d, (verses 18) as explained in English â€Å"Those who have believed and whoseShow MoreRelatedEssay on Islam: A Religion and Culture1630 Words   |  7 PagesIslam: A Religion and Culture Islam is one of the oldest religions in history dating back to about 600 AD. It began when a man named Muhammad heard a voice from the heavens instructing him to proclaim the word of god. Currently there are over 800 million followers of the Muslim religion. The main text of the religion is the Quran which is said to be the word of God, or Allah as called in Muslim. Within the Quran, The five pillars of Islam are proclaimed along with many other concepts very uniqueRead MoreThe History Of Islam And Islam1247 Words   |  5 PagesThe History of Islam Islam is a religion that was founded in 622 C.E. Its origin is traced to the Arabian Peninsula, and currently has an estimated 1.5 billion followers’ worldwide. The sacred texts that are associated with Islam is the Qur’an and Allah is the Deity they pay homage to. Muslims believe that there is only one true God and several time per day, they stop everything to participate in prayer rituals. The region, in which Islam was founded, was a melting pot of religious beliefs. ThereRead MoreEssay about The Five Doctrinal Tenets of Islam1546 Words   |  7 PagesTenets of Islam Islam is, debatably, the fastest growing religion in the world today. At a level of 1.2 billion, they represent approximately 22% of the worlds population. Moslems make up the second largest religion in the world, surpassed only to Christianity at 33%. This is according to the 1999 World Almanac and Book of Facts (724). What is Islam? Who is a Moslem? What do they believe? How does one become a Moslem? In 1964, Philip K. Hitti addressed the rapid emergence of Islam throughoutRead MoreUnderstanding Islam1108 Words   |  5 PagesUnderstanding Islam Darren Crowe February 2, 2016 Sarah Mueller Understanding Islam Islam Islam dates back into the 6th century AD, the religion of the Muslims and a monotheistic faith regarded as revealed through Muhammad as the Prophet of Allah. The word Islam means submission or surrender and Muslim means one who surrenders themselves to God. The Arabic word for god is Allah which has become a kind of name of God in Islam. The Mosque is most known place to worship in the Muslim communityRead MoreA Brief History of Islam Essay545 Words   |  3 Pages There are three great western religions that through history have globally expanded throughout the world. One of those western religions is Islam. Islam was first introduced and developed on the Arabian Peninsula. Islam, like Judaism and Christianity, is a monotheistic religion. Islam means submission to one god. The followers of Islam are known as Muslims. One primary leader of Islam is a man named Muhammad. When an economy began to develop in the Arabian Peninsula and the city of MeccaRead MoreIslam Is The Fastest Growing Religion1731 Words   |  7 Pageschoice. Islam has been presented to the United States and the world as a peaceful and accepting religion that is based on the teachings of the Quran. According to Robert Spencer in his book Islam Unveiled, â€Å"Islam is the fastest-growing religion in the world today. Islam now counts among its adherents one out of every five people on earth.† (Spencer 36). However, on September 11, 2001 as the World Trade Center buildings exploded into flames, America and the rest of the world’s view of Islam and MuslimRead MoreEssay on Five Pillars of Islam1239 Words   |  5 PagesFebruary 28, 2005 The Five Pillars of Islam After watching The Five Pillars of Islam it has made me rather interested in the history and origin of the Islamic religion. So often today we see the Islam as a religion of terrorism, and war. We see it as a religion of people that have nothing in their heart but bad. The truth is that Islam was started on principles very different from what we see in the news or hear on the radio. Islam rather has a long rich history that is full of some of theRead MoreCompare And Contrast The Three Pillars Of Islam1157 Words   |  5 PagesPillars of Islam Compared to Christian Beliefs In Islam and Christianity, there are similar and different beliefs and practices. In Islam, the five pillars form the core of the religion. Muslims go about their lives abiding by these pillars (â€Å"Islam†). In Christianity, there are not necessarily pillars, but there are commandments that one should live their life by (â€Å"Christianity†). The three pillars of Islam that will be identified resemble some of the beliefs in Christianity. The declaration of faithRead MoreIs The Heart Of Islam?983 Words   |  4 PagesWhat, in your opinion, is the heart of Islam? The heart of Islam is The One True God. The concept of one God is the basis on which the entire religion of Islam revolves around. This concept is the foundation upon with the religion of Islam is built. In fact, the actual definition of Islam means submission; submission to their one true God. Islam followers are called Muslim and the definition of Muslim means one who surrenders or submits to the will of God. Based on these definitions alone, itRead MoreIslam More Than a Religion1408 Words   |  6 PagesIslam More Than A Religion Despite its huge following around the world and the growing Muslim communities in the United States, Islam is foreign to most Americans who are familiar with Christianity or Judaism. Because most Americans know little or nothing about Islam, they have many misconceptions about Muslim beliefs and rituals. The negative image many people in the United States and Europe have of Islam and the Muslim world has a long history. Many have judged Islam without making an effort

Investigating the development and importance of the auditing standards Free Essays

The regulative environment makes it compulsory that organisations such as limited liability companies must be audited by an independent external hearer qualified under the ordinances of professional organic structures internationally or nationally to guarantee that the company is working in conformity to the company jurisprudence set by several states. An external hearer maps as an independent organic structure appointed by and studies to stockholders to show an sentiment whether the fiscal statements are prepared, in all stuff respects, true and just and in conformity to the applicable fiscal coverage model ( Pflugrath G. , Martinov-Bennie N. We will write a custom essay sample on Investigating the development and importance of the auditing standards or any similar topic only for you Order Now and Chen L. , 2007 ) . In describing to the stockholders, the hearer provides sensible confidence whereby they do non vouch fiscal statements are free from material misstatements but instead at an acceptable degree. Professional organic structures worldwide carries a responsibility to put auditing criterions to play a function of helping hearers in executing responsibilities in order to supply high degree of assurance to intended users of the Financial Statements ( Noreen, 1988 ; Siegel et al. , 1995 ; Wotruba et al. , 2001 ) . 2.0 Main Report 2.1 Development of auditing criterions There are three regulative environments which govern statutory audits and one of them is scrutinizing criterions. At International degree, the International Federation of Accountants ( IFAC ) is the planetary organisation for the accounting profession. An independent standard-setting board under IFAC is known as the International Auditing and Assurance Standards Board ( IAASB ) . The IAASB developed the International Standards on Auditing ( ISAs ) to be carried out on audit battles. As for National degree, ordinances differ as there are assorted standard scene organic structures which choose to follow the ISAs by modifying it or to put their ain criterions to accommodate harmonizing to single states. In Malaysia, the Malaysian Institute of Accountants ( MIA ) , a member of IFAC is responsible in developing the Malaysian Approved Standards on Auditing ( AI ) which adopts the modified ISAs. However, the latest development states the execution of a new board which is the Audit and Assur ance Standard Board ( AASB ) ( Cosserat and Rodda, 2009 ) . 2.2 Importance of the auditing criterions. An scrutinizing criterion is a signifier of the current best pattern applicable in statutory audit battles by sanctioned hearers which sets a minimal degree of proficient proficiency to guarantee work done is of high quality auditing and at the same clip supplying high degree of confidence ( Jubb and Houghton, 2007 ; Simnett, 2007 ) . It is a signifier of benchmarking the strength of accomplishing aims of the professional organic structures in being a function theoretical account in the accounting profession as stated by Watkins et Al. ( 2004 ) , and besides safeguarding the place of hearers whilst scrutinizing fiscal statements. Through professional and ethical criterions such as independence and unity, Alfredson, K. et Al. ( 2005 ) states that hearers carry out elaborate plants to value a capable affair whether it is of true and just position. Once a decision is made, the sentiment obtained would find the degree of assurance the populace would hold towards the fiscal statements ( Alfredson, K. et al. , 2005 ) . This adds on to cut downing the hazard factor faced by users of the fiscal statements ( Martinov, 2004 ) as it deters managers of an entity to transport out deceitful activities. At the same clip, it besides indirectly strengthens the audit profession as the populace would hold an increased assurance degree taking to a better feeling towards hearers in general ( Simnett, 2007 ; Dellaportas, Senarath Yapa and Sivanantham, 2008 ) . As processs of executing a statutory audit is consistent and of principles-based, it becomes less stiff and flexible to be implemented on the audit plants carried out on fiscal statements. Aside from that, as agreed by Noreen, 1988 ; Siegel et al. , 1995 ; Wotruba et Al. ( 2001 ) ; it may be able to cut down clip factor as hearers are able to be after and analyse which country are important to be tested more and frailty versa because they are already well-versed with the audit processs set by the criterions. However, this may present as a menace because the usage of their ain opinion becomes excessively subjective and therefore, they may be given to be excessively indulgent during audit processs and beltway on of import affairs. Hearers could even deliberately choose non to execute so much elaborate work and merely province fiscal statements as true and just since wittingly for the past history, it has been stated as so ( Jones et al. , 2003 ; Herron and Gilbertson, 2004 ) . From this affair, it can be of advantage to managers to carry on deceitful activities because hearers can merely see an sentiment on fraud but non able to observe and forestall it. It is the responsibility of the direction and managers to go to to deceitful possibilities in a company. With that said, they may choose to non follow deliberately by declining to unwrap gray countries in its fiscal statements or relevant information needed to execute the audit ( Cosserat and Rodda, 2009 ) . While saying to be able to accomplish high quality audits worldwide, a smattering of states still implement their ain auditing criterions to accommodate their national statute laws and traditions ( Samuels and Piper, 1985 ; Tarca, 1998 ; cited in Dellaportas, Senarath Yapa and Sivanantham, 2008 ) . This is likely due to the fact that there are still many developing states which do non hold professional organic structures for such a intent as this or even states like in the United States of America whereby they adopt a different criterion which is of rule-based ( Simnett, 2007 ) . All this may reciprocally do a hold and obstructor to harmonisation of criterions across the Earth in concurrence to international convergence ( Weetman, 2006 ) . Aside from that, consistent updating and alteration of criterions poses a demand to maintain oneself updated taking to a deficiency of assurance while executing responsibilities due to inaccurate executing of criterions implied on audit work as there are restrictions to how much one can make at a period of clip. Being excessively proficient with ordinances may do hearers to be ‘stiff ‘ in their public presentation and therefore, lack grasp on findings of samples, trial objects and the appraisal of analytical processs. 2.3 Aims and Activities of IAASB and AASB Work done by the IAASB is monitored by the inadvertence organic structure known as the Public Interest Oversight Board ( PIOB ) whereby the populace ‘s involvement is involved sing proper revelations and transparence of issues that concerns to bettering the overall mission and to accomplish aims of the professional organic structure ( Dellaportas, Senarath Yapa and Sivanantham, 2008 ) . IAASB came up with a development of a plan in the twelvemonth 2004, which functions to redraft the full ISAs either partly to change countries in the ISAs or to to the full bring down new lucidity conventions where applicable. The Clarity Project reached a degree of completion upon confirmation by the PIOB and now contributes 36 freshly clarified criterions as guidelines in confidence battle by qualified hearers worldwide ( Accountants Today, June 2009 ) . Judging from the fact that the criterions now clearly identifies the aims and duties an hearer faces, a better apprehension of the full construct and public consciousness are gained ( Buchanan, F.R. , 2003 ) . The freshly improved criterions are by-far less proficient and therefore, easy to be adopted by practicians to be implemented on processs carried out for confidence battle. The whole intent of carry oning the lucidity undertaking is to do the criterions more appropriate and updated with the recent environment and at the same clip to help and update users of relevant information and a clearer position of using each criterion for the benefit of the populace ( Dellaportas, Senarath Yapa and Sivanantham, 2008 ) . The assurance of the populace in fiscal coverage activities would finally be increased ( Alfredson, K. , Leo, K. , Picker, R. , Pacter, P. and Radford, J. , 2005 ) . It is in a manner a good thing to invariably upgrade and redraft the criterions to accommodate the current coverage environment ( Humphrey, C. and Turley, S. , 2006 ) . However, there may be a little disadvantage in the sense of doing the revised criterions known to its users. The professional organic structures would necessitate to carry on seminars or station notices to all members of the professional organic structures to inform them of such amendments that has taken topographic point. This finally takes clip and attempts and may even incur a little cost to be carried out. Similarly the IAASB, the AASB plays a similar function in continuing an acceptable degree of quality professional services and high ethical behavior amongst practicians. The MIA further justified the desire of standing-out in the standard-setting procedure trusting that Malayan market can be integrated internationally so that point of views can be mentioned earlier alternatively of acquiring secondhand attending in order to germinate criterions that are more suited to the nature of the Malayan market ( Izma N. , 2009 ) . Implementing the ISAs by the AASB is a signifier of doing attempts to heighten the fiscal markets of Malaysia in going more competitory and stable. At the same clip, it besides improves professional unity and quality of audit plants by hearers. Under the backing of the MIA, AASB will go on to run into rigorous outlooks of stakeholders every bit good as traveling towards a holistic international convergence of criterions and enhance assurance of users through proper counsel in audit and confidence services. This may turn out to be a good measure in front in concurrence to be inline with the harmonisation of criterions in the universe today and besides to prepare the fiscal place of the state in order to hike assurance of the public one time once more ( Chan and Leung, 2006 ) . Therefore, conformity with scrutinizing criterions such as the ISAs and implementing it into aims and duties stated by the professional organic structures need to be acted out rapidly so as to non fall behind in clip because it can be rather a drawn-out procedure which is non accomplishable overnight ( Izma N. , 2009 ) . 2.4 Further Regulations Codes of Corporate Governance Corporate administration is the system whereby companies are directed and controlled. Cosserat and Rodda, 2009 mentioned that it is utile in avoiding affairs such as struggles of involvement seen in the bureau theory between the directors ( agents ) and the stockholders ( principal ) . In conformity to the UK Combined Codes of best patterns, the board of an entity is encouraged to organize an audit commission to guard the independency and objectiveness of hearers. An audit commission plays a function as an independent point of mention to turn to sing issues of struggle between the board of managers and the external hearers. Aside from that, in order to better external audit processs, they have a responsibility to supervise the unity of managers in fixing fiscal statements. Codes of Ethical motives The burden is ever on the hearer non merely to be ethical but besides to be seen as ethical. The International Ethics Standards Board for Accountants ( IESBA ) establishes a conceptual model for all practicians to adhere to five regulations: unity, objectiveness, professional competency and due attention, confidentiality and professional behavior. Menaces to these rules are to be identified and applied with several precautions to extenuate it. Hearers are subjected to ethical demands by professional organic structures because the public relies on hearers to bring forth an independent sentiment during confidence battles ( Pflugrath G. , Martinov-Bennie N. and Chen L. , 2007 ) . They farther elaborated that a high quality audit, consisting of professional competency and due attention features need to be conducted as hearers have entree to confidential information of the entity. Company Law An hearer is required to execute an one-year audit abiding by statutory responsibilities to describe to stockholders on whether fiscal statements are of a true and just position and in conformity to approved criterions. They need to be independent and persevering and province if sufficient information has been obtained and that the company has kept proper records harmonizing to the jurisprudence. The hearer must besides name out lacks of their findings in the hearer ‘s study. The company jurisprudence besides determines the rights, assignment, remotion and surrender of hearers and the liability of hearers to stockholders and 3rd parties ( Cosserat and Rodda, 2009 ) . 3.0 Decision The result of these findings discussed has added cognition to a better apprehension of the full audit and confidence rhythm. The responsibilities of an external hearer must be based on appropriate conceptual models developed either internationally or nationally harmonizing to the suitableness of several states. They need to execute a statutory battle required by the company jurisprudence, which is of high but non absolute confidence that the fiscal statements are free from material misstatements. An overview of the constitution of scrutinizing criterions, its aims and importance to benchmark the quality of hearers in executing responsibilities and corporate administration, company jurisprudence and ethical codifications as extra ordinances in heightening the function of hearers were identified. Furthermore, the chief thought of separating IAASB and AASB on its maps and activities in the universe today has added cognition to the deepnesss of 1s ‘ head. Therefore, the several sta ndards-setting boards need to foster enhance and beef up its actions and processs in order to accomplish international convergence and quality criterions to function the public better and increase in its objectiveness effectivity. How to cite Investigating the development and importance of the auditing standards, Essay examples

Bogdan Ficeac 8211 The Communist censorship and th Essay Example For Students

Bogdan Ficeac 8211 The Communist censorship and th Essay e formation of the new manBogdan Ficeac The Communist Censorship and theFormation of the New Man, Nemira Publishing House,Politica collection ,1999, Bucharest, 125 pagesFirst published in 1999 at Nemira publishing house in the Politica collection, i may say that it is one of the first books that looks upon the instruments of opression and manipultion during the communist rgime period in Romania. But what stroke me about Ficeacs book was the multitude of examples of how the Communist Party very rapidly succeded in gaining control over all the forms of mass-information of that time. The study that Bogdan Ficeac makes is quite thoroughly, a proof of the hard work of collecting data that he had done. The book consists mainly of two parts. The first part deals with the internal motivation of a totalitatian rgime to make its citizens to worship the political leaders. The second one is more arid because of the many quatations from the RCP govrmental ordinances, laws, and regulamentations, but in spite of this fact is the juciest part of the book, you will convince of that yourselves. The subject is not new, but the approach is very accurate.First, an social-psychological attempt to find the utility of thought control for totalitarian rgimes, because thought control is what Ficeac says is the supreme goal of a communist or fundamentalist rgime. If you ever wondered how did the socialists induce that great amount of obedience to the great majority of the population, the answer that Bogdan Ficeac offers will surprise some of you it is not a case of obedience but rather a case of belief, a much more internal resort.The main goal of the leaders of a totalitarian system is not to govern by the use of force (coercion) nor to destroy their enemies, but rather to determine their the subjects to sincerely think the way the leaders want. In order to achieve that the leaders resort to controling the information. Thus, the indivuduals life experience and the totality of his impressions, conceptions and life conclusions are remodeled for the use of the leaders. What is the use of the leaders if not a population of hard-working, 100% compliant individuals ? Only that the leaders (do you remember ?) want their subjects to act according to the state ideology freely, by every citizen own choice. In that sense, they (the leaders) begin to create the proper framework for the (artificial) emrgence of what Ficeac calls the new man. In Romania this complicated and wicked plan was carried following the USSRs example, sometimes even to the smallest details, a good example in this sense I can recall the replacement of the word censure with a more soften formula : the control of the press, publications, and printings. This replacement has not brought any change; on the contrary, it was made for a better concealment of the hardening of the state control over basically any type of source of information. The communist rgimes controlled all the sources of mass information for two reasons: on one hand to feed the minds of their subjects so as to direct them in the desired direction and on the other to eliminate the other sources of information that could jeopardize their mission. Bogdan Ficeac takes a close look at the emotional and internal aspects of how people embrace the state ideology and censorship. Here he identifies eight ways trough which the state can gain control over the peoples mind : the control of human communications, the mystic manipulation, the purity request, the cult of confession, the sacred science, the re-molding of the language, the doctrine above human, and the social delimitation. The author gives examples for every way showing the actions through which the Romanian Communist Party concealed any facts that would have prejudiced the reputation of the socialist system (you have to bear in mind that the Cold War was on and the Soviet Union along with all its allies wanted to prove to the whole human kind that a socialist rgime was the best system ever, for they posed in defenders of human rights, liberty, and popular democracy ). This is not new for Ficeac, who had studied the phenomenon of manipulation very closely and he has underlined the effects of mental manipulation especially through mass-media. The theorists of totalitarianism use lie as their most effective instrument in order to redefine the past (the national and even international history) and finally the language. By redefining the language they ease the implementation of the new theories concerning the superiority of the socialist rgime. .ucbae0643696018df352d4ef58a08a425 , .ucbae0643696018df352d4ef58a08a425 .postImageUrl , .ucbae0643696018df352d4ef58a08a425 .centered-text-area { min-height: 80px; position: relative; } .ucbae0643696018df352d4ef58a08a425 , .ucbae0643696018df352d4ef58a08a425:hover , .ucbae0643696018df352d4ef58a08a425:visited , .ucbae0643696018df352d4ef58a08a425:active { border:0!important; } .ucbae0643696018df352d4ef58a08a425 .clearfix:after { content: ""; display: table; clear: both; } .ucbae0643696018df352d4ef58a08a425 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ucbae0643696018df352d4ef58a08a425:active , .ucbae0643696018df352d4ef58a08a425:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ucbae0643696018df352d4ef58a08a425 .centered-text-area { width: 100%; position: relative ; } .ucbae0643696018df352d4ef58a08a425 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ucbae0643696018df352d4ef58a08a425 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ucbae0643696018df352d4ef58a08a425 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ucbae0643696018df352d4ef58a08a425:hover .ctaButton { background-color: #34495E!important; } .ucbae0643696018df352d4ef58a08a425 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ucbae0643696018df352d4ef58a08a425 .ucbae0643696018df352d4ef58a08a425-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ucbae0643696018df352d4ef58a08a425:after { content: ""; display: block; clear: both; } READ: The Ramayana Family Role EssayBibliography:1.Bogdan Ficeac, Tehnici de manipulare(rom), Nemira 2.R.J. Lifton, Reforma gandirii si psihologia totalitarianismului (rom.) blishing House, Politica collection, 1998

Motivation in Kazkom Bank Essay Example

Motivation in Kazkom Bank Essay Table of Contents Table of Contents1 I. Overview of Internship2 II. Organization Part4 About Kazkommertsbank4 History of Kazkommertsbank4 Kazkommertsbank business segments5 Corporate banking5 Banking for Small and Medium-Sized Enterprises (SME)5 Retail Banking5 Kazkommertsbank Group6 Management issues6 Marketing issues7 Market dynamics7 Competitive dynamics7 SWOT analysis8 Strengths8 Finance/Accounting issues9 Operations management and Information system issues9 Summary and Recommendations10 References17 I. Overview of Internship a. Name: Yekaterina Surname: Andriyachshenko ID: 20073468 Bachelor of Science in Administration and Accounting (BSc) Major in Management Tel: 8  705  610 18 17 e-mail: [emailprotected] com b. Internship dates/Period: Starting date: January, 19 Ending date: March, 30 c. Internship company name and address, contact information JSC â€Å"Kazkommertsbank† 135 zh, Gagarin ave. , 480060, Almaty, Republic of Kazakhstan. Phone: +7(727) 2-58-56-70 Phone: +7(727) 258-51-85 Fax: +7(727) 258-52-29 web-site: http://www. kkb. kz d. Internship company supervisor’s name and position Mr. Abai Smailov, Senior Risk Manager Tel: + 7  701  758 14 49 e-mail: [emailprotected] kz e. Student’s career interest(s) To get working experience in a big multinational company or financial institution in order to have good career opportunities. f. Internship objectives The main objective of an internship is to gain a practical experience and apply all theoretical knowledge in management and financial areas. Moreover, it is beneficial to pass an internship in order to get and develop personal skills in professional environment, to understand some obstacles that can be faced while applying a job in the future. We will write a custom essay sample on Motivation in Kazkom Bank specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Motivation in Kazkom Bank specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Motivation in Kazkom Bank specifically for you FOR ONLY $16.38 $13.9/page Hire Writer As well as this, one of the objectives is to understand whether it is the sphere and the company where I want to start my career. g. Job description/duties responsibilities I have performed jobs and tasks according to the functional duties of specialists, in particular I provided help in conducting everyday procedures connected with the risk management of a bank, carried out market research on statistical data that was useful for performance of the department. In addition to this I classified and sorted out the documentation of the department and worked with clients’ databases, as well as did some work connected with optimization of data. . Student’s contribution to the company Passing internship at Kazkommertsbank had benefits for the company such as: †¢ Help in routine work; †¢ Fresh ideas; †¢ Ability to accomplish required tasks earlier than is set by deadlines; †¢ Good candidates for future job offer i. Benefits to the individual/Student †¢ It was the first working experience; †¢ Ability to apply theoretical knowledge to practical; †¢ Enhance classroom experience; †¢ Develop and practice skills to solve business problems; †¢ Becoming confident in business sphere; Develop personal skills by developing professional talent. j. Problems and difficulties if any faced during the internship period One of the main difficulties was to combine studying and working processes. Another obstacle was connected with the language. The theory that we obtain at KIMEP is in English, while business communication at JCS â€Å"Kakommertsbank† primarily is in Russian, therefore, many terms were new for me, but it was extremely beneficial to work with such difficulties. II. Organization Part About Kazkommertsbank Established in 1990, Kazkommertsbank is one of the largest private full-service banks in Kazakhstan, measured by total assets. It provides corporate banking, retail banking and other financial services. The Bank’s principal activities traditionally have been the acceptance of deposits and the provision of loan and credit facilities in Tenge and foreign currencies. It also offers a wide-range of current account-related services, such as direct debit payments, and also retail (banking) loans. The bank has affiliated banks in Kyrgyzstan (Open Society  «Kazkommertsbank Kyrgyzstan »), in Russia (Moskommertsbank) and in Tajikistan (JSC  «Kazkommertsbank Tajikistan ») (www. kkb. kz). As for October, 1 2009 owner’s equity equaled to 384  484 millions Tenge, ROA was 0,52% and ROE amounted to 3,80% (www. kase. kz). Essential source of attraction of means there are bank deposits which make about third in total amount of funding. According to the bank’s official web-site, the bank also offers a ide spectrum of activities in service of current accounts of clients, such as payments, debit and credit cards and retail banking. Kazkommertsbank is a unique bank in Kazakhstan, emitting credit and debit cards of all three largest international payment systems-VISA, MasterCard (Cirrus/Maestro) and American Express. Moreover, the bank released the first credit bonus cards called GoCard in 2005. Kazkommertsbank is the leader in a Kazahstani banking system in the market of remote bank service. In the beginning of July, 2008 the number of the registered users of a financial portal for physical persons Homebank. z has exceeded a mark of 150 000 people, among which are not only clients of Kazkommertsbank, but also owners of payment cards of joint-stock company KazInvestbank, joint-stock company  «Citibank Kazakhstan » and Subsidiary Bank of the joint-stock company  «SBERBANK ROSSII » (www. kkb. kz). Except actually bank services, the bank renders also other financial services. Being one of the major participants of a securities market and the currency market of Kazakhstan, it provides management of monetary resources, including currency-conversion operations, operations in the monetary markets, and operations with securities. According to the general Bank license, the bank has the right to carry out transactions (sale, purchase and storage) with valuable metals, including gold and silver. Since 2001 the bank offers trusting services, mainly, confidential management of money resources and actives to the corporate and retail clients History of Kazkommertsbank AS it is stated on www. kkb. kz, the history of Kazkommertsbank (further – Bank) takes the start from â€Å"Medeu† Bank which was formed on July, 12, 1990 as an open joint-stock company according to the legislation of the Kazakh Soviet Socialist Republic. After the country became the sovereign state, â€Å"Medeu† Bank has been re-registered into an OJSC Kazkommertsbank and received the license of National bank of the Republic of Kazakhstan â„â€" 48 as of October, 21, 1991 on carrying out bank operations. This day also is considered as an official birthday of the Bank. In April, 1994 the Bank united with other Kazakhstan commercial bank â€Å"Astana Holding†. Since 1994 the Bank participated in a number of the special programs prepared and ponsored by National Bank of RK and Ministry of Finance RK, and also the international financial institutions such, as The World Bank, European Bank of Reconstruction and Development, Islamic Bank of Development, Kreditanstalt fur Wiederaufbau and The Asian Bank of Development (www. kkb. kz). In 1995 Kazkommertsbank actively participated in economically and politically significant processes of re-structuring and privatization of the enterprises of oil-and-gas branches as an officia l adviser of RK Government. During 1996 the bank tried to achieve basic standards to conform to the international standards of bank activities. So, â€Å"Kazkommertsbank† became one of the first Kazakhstan banks that received the international auditors report (from â€Å"Deloitte and Touche†). In May 1998, Kazkommertsbank was the first who issued Eurobonds for the sum of 100 million US dollars and for the period of 3 years. In total for the next years the Bank has issued internal and international bonds for the sum more than 1,5 billion US dollars (www. kkb. kz). In December 2005 Kazkommertsbank has signed an agreement on the syndicated loan in 1,3 billion dollars, which was the largest agreement among similar transactions not only in Kazakhstan, but also in all Central and the Eastern Europe and the CIS region. In March 2006 â€Å"Kazkommertsbank† won a nomination  «the Best bank on emerging markets successively: Kazakhstan » following the results of annual research of international magazine Global Finance. Besides, it won the nominations  «Best Bank in Trading Financing » and  «Best Bank in the Currency Market ». All this time Kazkommertsbank has been receiving the rank  «Best Bank of Kazakhstan » (www. kkb. kz). Kazkommertsbank business segments Corporate banking KKB is the largest lender to medium-sized companies and international companies operating in Kazakhstan. KKB’s competitive advantages in corporate banking include its ability to provide larger and longer-term facilities than its peers, and its access to cheaper financing. KKB currently provides payroll services to its main corporate clients, which is used for cross-selling into retail products. Banking for Small and Medium-Sized Enterprises (SME) (www. kkb. kz). KKB is rapidly increasing its banking services for SMEs, the market is regarded as underserved and as offering high-yielding lending opportunities. Retail Banking KKB offers its retail customers a comprehensive range of products, including residential mortgages, consumer loans, e-banking, debit and credit cards, and deposit and current accounts. It has one of the top three positions in terms of market share, residential mortgages and retail loans, retail deposits, and credit cards, and ATM services. KKB had about 253,000 retail customers as of 30 June 2006 and plans to increase its retail operations by expanding its branch network to 240 by 2010 and launching an aggressive marketing campaign focused on cross-selling opportunities. Management issues As it is stated on the web-site of â€Å"Kazkommertsbank†, their management issues are the following. Mission is to provide high quality products and services to predominantly medium- and large-sized Kazakhstani and international corporations operating in Kazakhstan. Vision is to maintain its position as a leading bank and financial services company in Kazakhstan, while increasing profitability through managed growth and increased operating efficiency. The Bank’s strategy is to maintain its position as a leading bank and financial services company in Kazakhstan, while increasing profitability through managed growth and increased operating efficiency. In order to implement this strategy, the Bank intends to focus on the following: †¢ Expansion of Banking Services. The Bank will focus on expanding its services. In particular, â€Å"Kazkommertsbank† intends to develop its corporate client base and improve the quality of its loan portfolio. In order to diversify the portfolio, the Bank will seek to proportionately increase its lending to SME. †¢ Improvement of management information systems and operating efficiencies. The Bank has been working to improve operating efficiencies through organizational restructuring and investments in human resources and information technology. The Bank continues to introduce more advanced information systems in the future. †¢ Improvement of funding base. The Bank aims to increase its capital markets funding, including subordinated and senior debt issues, asset securitization programs, co-operating with multilateral financial institutions and foreign export credit agencies and by increasing its market share in term deposits from corporate and retail clients in particular. †¢ Expand into other financial services markets. To capitalize on expected opportunities at securities market, the Bank is taking steps to further its expertise and position itself through the operations of its subsidiaries such as JSC Kazkommerts Securities and JSC Kazkommerts Policy, rendering insurance services. Management of the Bank is responsible for the preparation of the condensed interim consolidated financial statements that represent fairly the financial position of the Bank results of operations, cash flows and changes in accordance with Financial Reporting Standards. In preparation the condensed interim consolidated financial statements management is responsible for selecting suitable accounting principles and applying them consistently. In addition, management should make judgments and estimates that are reasonable and prudent and check whether IFRS have been followed, as well prepare the condensed interim consolidated financial statements on a going concern basis, unless it is inappropriate to presume that the Bank will continue in business for the foreseeable future. Management is also responsible for: designing, implementing and maintaining an effective and sound system of internal controls, throughout the Bank. Besides this, it should maintain statutory accounting records in compliance with legislation and accounting standards of the Republic of Kazakhstan as well as take such steps that are available to them to safeguard the assets of the Bank; and detect and prevent fraud and other irregularities. Marketing issues Today the main marketing strategy of the Bank is enhancement of new customers. To reach this goal the following marketing strategy is developed by the Bank: †¢ Development of the advertising and promotion materials hat accurate in terms of legislation and services/products that bank provides †¢ Identify cost effective marketing channels that will cover the particular target market †¢ Make competitive analysis and define advantages and disadvantages of the Bank’s products †¢ Make analysis of the target market to understand customer’s preferences and expectations from banking products and services †¢ Build positive image of Bank as the Bank i nnovator and Bank that is close and accessible for customers (recently, Bank had an image of very expansive bank that provides banking products and services only for reach people) †¢ Develop customers loyalty to the Bank and customers satisfaction †¢ Increase Bank’s market share in retail banking particular market share of retail credits. Market dynamics The latest situation on the banking market has been quite tough; however, it has been improving now. Bank started to recover from the world financial crisis so banks give loans again and continue to attract funds from the population. So, nowadays banks begin to act aggressively and develop their marketing strategies to stay competitive and to acquire new customers. Today, clients are attracted not only by lucrative rates and terms but by offering complex services that include as â€Å"initial banking services† as modern demanded tools, such as Internet banking, Client-bank software and others. Competitive dynamics Kazkommertsbank is one of the leaders at Kazakhstani banking market and one of the main contributions to this was made by their well-elaborated marketing strategy. Kazkom offers almost unique products such as Internet banking and bonus scheme Go-card. These two tools are attractive to many customers and help to develop strong relationships with clients. Besides this, the bank has several advertising campaigns, including TV commercials and street banners, in order to attract new customers, i. e. extra funds. SWOT analysis â€Å"Kazkommertsbank† is one of the largest and prosperous banks on financial market of Kazakhstan. As every organization, the bank has its own strengths and weaknesses, faces various opportunities and threats. Summary of the SWOT analysis is given in appendix (Table ), and more detailed information is presented below. Strengths â€Å"Kazkommertsbank† is one of the largest banks in Kazakhstan that offers its services to more than 60 000 clients which is wide customer base. It allows the Bank to earn considerable amount of revenues from operating them. Another strong aspect of the Bank is its well-developed products, such as large deposit options with gainful rates, low mortgage terms, various types of credit and debit card and many others. As well as this, many clients find it very convenient to use Internet banking. Kazkommertsbank† was the first bank in Kazakhstan to offer such a service to its customers which was definitely a plus. Besides this, many customers appreciate the Go-card bonus system. It encourages people to pay for their purchases and receive either dis counts or bonuses that range from 3 to 30 percent. And the last but not least strong side of the Bank is a large number of ATMs around Almaty and other cities of Kazakhstan. â€Å"Kazkommertsbank† clients do not have to look for ATM because they can be found almost everywhere. Weaknesses Although â€Å"Kazkommertsbank† has a number of awards, â€Å"Best Bank of Kazakhstan† among them, still it has some weak points. External dept can be one of them, as the Bank owes a great amount of money to foreign financial institutions. It can cause some significant problems in the future. This weakness automatically brings up another issue that is low liquidity. The Bank does not have appropriate amount of current assets and may face troubles if many clients want to have their money back. Opportunities â€Å"Kazkommertsbank† currently operates in Kazakhstan, Russia, Kyrgyzstan and Tajikistan. The Bank can also expand to other regions, for instance it can go to other Central Asia countries like Uzbekistan and Turkmenistan, as well as to CIS counties such as Ukraine and Belarus. This will increase customer base and bring new money to the bank. In addition, the Bank can offer new services to its current clients, for example introduction of derivatives or exotic options, compound products. Threats Financial crises caused a lot of problems in banking sector not only in Kazakhstan, but around the world. So, currently the situation in the banking sector is very unstable. Consequently, many customers may become less sure about their bank and withdraw their deposits which will decrease the number of cash in the bank. In addition to this, foreign banks are unwilling to lend money to Kazakhstani bank which can cause problems with cash liquidity at â€Å"Kazkommertsbank†. Finance/Accounting issues As it was mentioned above, the Bank is organized on the basis of three main business segments: †¢ Retail banking – representing private banking services, private customer current accounts, savings, deposits, investment savings products, custody, credit and debit cards, consumer loans and mortgages. †¢ Corporate banking – representing current accounts, deposits, overdrafts, loan and other credit facilities, foreign currency products, guarantees and letters of credit and derivative products. †¢ Investment banking – representing financial instruments trading, structured financing, corporate leasing, and merger and acquisitions advice. Transactions between the business segments are conducted on normal commercial terms and conditions. Funds are ordinarily reallocated between segments, resulting in funding cost transfers disclosed in operating income. Interest charged for these funds is based on the Group’s cost of funds attracted. There are no other material items of income or expense between the business segments. Segment assets and liabilities comprise operating assets and liabilities, being the majority of the balances sheet, but excluding items such as taxation and borrowings. Internal charges and transfer pricing adjustments have been reflected in the performance of each segment. Revenue sharing agreements are used to allocate external customer revenues to a business segment on a reasonable basis. In order to protect tself from different types of risks connected with the main business of a bank there is a department that is concentrated on preventing bad scenarios, like the department where I had a chance to pass my internship, the department of â€Å"Monitoring and Analysis of Credit Portfolio and Ri sk-management†. Operations management and Information system issues To be a leader on the market, Bank needs to use highly innovative and operative information technologies and systems. One of them is system of electronic workflow, which allows optimizing paper work and many businesses processes in Bank. Optimization of the business processes leads to decrease in operation costs and to customer’s satisfaction with banking services. Automation of banking processes helps to appropriately and accurately define customer’s creditability and pay ability, so minimize credit risks that are assumed in credit processes. As well as this, many departments in the bank use highly efficient programs that allow them to stay in touch with National Bank and other regulatory institutions. Besides this, locally developed programs let them to make quick transactions through system of Internet banking. In addition to this, standard programs of Microsoft office are widely used across the bank in day to day activities. Summary Many economic zones in which the Bank work, are characterized by the raised risk since there is no sufficient knowledge of behavior of consumers, positions of competitors, about a correct choice of partners, there are no reliable sources of reception of commercial and other information. The current situation in banking is unclear due to the liquidity crises that expanded to Kazakhstan as well. Crises in Banking involved into economy of Kazakhstan, so inflation rates in increased, bringing with it increase in prices of retail products and decrease in consumption rates of Kazakhstan population. This factor lead to reduction in necessity of banking precuts especially retail credits. It is hard to make appropriate prognoses of future situation and stay a leader on a market. That’s why it is very important to have well-developed strategic plan, to define mission and vision of the company, to set concrete goals. There is a vital importance for every manager of the Bank, from low level to the top, to know the answer to the major strategic questions: Where is the company at present time? Where it is going to be? And how is it going to achieve this position? In their strategic plan, marketing plan and management issues, KKB answers all these questions, so they definitely know in what direction to move in short and long-run periods. How motivation influence employee performance at JSC â€Å"Kazkommertsbank†. Introduction In today’s highly competitive conditions among companies employee performance becomes a very important issue. The better employees work, the better results organizations show. According to the web-site www. managementstudyguide. com, motivation â€Å"improves the level of efficiency of employees†. An inspired worker will show outstanding performance that will boost his or her productivity. That will lead to decreased costs of operations and as the result total efficiency will go up. Employee performance is a function of ability multiplied by motivation (Whetten, 2007). Ability refers to employees’ knowledge and education, their expertise and past experience. So, human resource managers should choose the best people that fit open positions. However, it is vital not only to select the right people but also to choose appropriate motivation techniques to inspire employees. A motivated worker does his job better and likes it more than those who are not so motivated. In addition to increased performance and productivity, the satisfaction with the job itself will rise. Every good manager understands the significance of this subject, however not every executive knows how to implement theory into practice. Consequently, this may lead to some undesirable outcomes, for example, low sales, high turnover rates, increased number of mistakes and errors, conflicts among subordinates, lack of new ideas and creativity. Problems may arise if a manager does not know the nature of his or her subordinates. According to the web-site www. accel-team. com, appreciation of this fact is â€Å"a prerequisite to effective employee motivation in the workplace†. The objectives of this paper are to understand current motivation level at â€Å"Kazkommertsbank† and to propose other motivation techniques that could help increase employees’ satisfaction with work and boost their productivity. Methodology Data collection In order to write this report I used various sources to gather information about â€Å"Kazkommertsbank† and to conduct analysis. The facts and figures that tell about the history of the bank and its operations were taken from Internet sources such as www. kkb. kz, www. afn. kz and www. kase. kz. In addition to these data, I also made conclusion from my personal observations during my working time. While working on the report I held an interview with one of the employee of â€Å"Kazkommertsbank†. The respondent’s name is Kanat Khalilov whose position is a risk manager at Risk Management Department Modeling Division of JSC â€Å"Kazkommertsbank†. I have decided to choose this particular person because he has good education and broad experience in various financial institutions. He was asked several questions concerning motivation in the organization (the script of the interview is attached in appendix). This was the primary source of data based on which the proceeding research was conducted. Although, an interview is a good way of collecting information; it is used to get qualitative data. To obtain general view on what is happening in the bank, I prepared questionnaires based of the interview questions with sixteen questions out of which two questions were open. I distributed fifteen copies among the employees of Risk Management Department and the response rate was one hundred percent. Theoretical part Motivation can be defined as anything that affects behavior in pursuing a certain outcome. A great number of theories have been developed in order to help managers motivate their employees; unfortunately in our local organizations not many of them are used. However, the importance of motivation is huge for any organization. As it was mentioned by the site www. managementstudyguide. com, effective motivation can lead to the accomplishment of organizational goals and objectives. That means that finding the right way to motivate subordinates will result in better co-ordination and co-operation, which are the two components of assisting in attaining organizational goals. In addition to what was mentioned above, motivation can bring stability of workforce (www. managementstudyguide. com). It is clear that stable workforce is significant in terms of reputation and goodwill of a company. If employees feel that they take part in managing their organization, they stay devoted to their company. This will cause employees to show their best in performing and create a good public image in the market. And if the organization has good reputation, the number of clients will be increasing constantly and good specialists will strive to work there. The most popular motivation theory is the hierarchy of needs theory that was developed by Abraham Maslow in 1943. According to the web-site www. learning-theories. om, the basis of Maslows motivation theory is that human beings are motivated by unsatisfied needs, and that certain lower factors need to be satisfied before higher needs can be satisfied. According to Maslow, there are general types of needs (physiological, survival, safety, love, and esteem) that must be satisfied before a person can act unselfishly. Another famous theory is two-factor theory by Frederick Herzberg. According to his theory, people are influenced by two factors: motivation factors that bring satisfaction and psychological growth, and hygiene factors that cause dissatisfaction (http://en. wikipedia. org). In his opinion, hygiene factors are needed to ensure that employees do not become dissatisfied. These factors do not lead to higher levels of motivation, but without them there is dissatisfaction. Motivation factors are needed in order to motivate employees into higher performance. These factors result from internal generators in employees. As Herzberg stated, achievement, recognition, responsibility, advancement and growth can lead to satisfaction, while work conditions, salaries, supervision and company policies can cause dissatisfaction. Vroom’s expectancy theory is very popular as well. It states that people are motivated when they believe they can accomplish the task, they will get the reward, and the rewards for doing so are worth the effort (Whetten, 2007). The same statement can be rephrased that motivation force is a product of expectancy, instrumentality and valence (www. quickmba. com). This means that a person expects himself to accomplish some objectives (expectancy), and he believes that performance will result in getting the reward (instrumentality) and at the end what value a person places on the outcome or reward (valence). One more motivation theory is connected to the person personality and has to be applied to each person individually. That is acquired needs theory by McClelland developed in 1961 (www. strategies-for-managing-change. com). It states that every person has his own needs, need for power, affiliation or achievement. These needs can be identified with a help of special test. After getting the result a manager can understand how he or she can motivate a particular employee. For example, for those who fall in the achievers category managers should set them even harder goals and stretch their limits. The goal-setting theory by Locke is also a good way of motivating employees. Goals are the source of motivation because they indicate what has to be done and how much effort should be exerted. Attainment of goals satisfies the individual’s achievement drive, boosts the self-esteem. Thus, it can be said that specific goals increase the performance than general goals. â€Å"Lockes research showed that there was a relationship between how difficult and specific a goal was and peoples performance of a task† (www. mindtools. com). It means that the manager should set goals and objectives to his subordinates but these goals should be SMART, or specific, measurable, attainable, relevant, and have time-bound. However, not only the goals are important, executives should give their feedback when the task is finished in order for employees to know whether they are succeeding or whether they need to change direction. Reinforcement theory is known to be one of the most powerful motivation tools that can increase desired behavior and eliminate undesired behavior (http://faculty. mdc. edu). It means that there are two types of reinforcement: positive and negative. Positive reinforcement results when the occurrence of a valued behavioral consequence has the effect of strengthening the probability of the behavior being repeated. Negative reinforcement results when an undesirable behavioral consequence is withheld, with the effect of strengthening the probability of the behavior being repeated. Punishment attempts to decrease the probability of specific behaviors being exhibited. Punishment is the administration of an undesirable behavioral consequence in order to reduce the occurrence of the unwanted behavior. Findings and Analysis Personal observations During two months of internship I had a chance to understand how a real organization operates, to observe the chain of command and to get a view of who reports to whom, to identify the relationships between employees. As well as this I had a chance to see how some management concepts are used, motivation issues in particular

Treaty of Guadalupe Hidalgo in the Mexican-American War

Treaty of Guadalupe Hidalgo in the Mexican-American War Treaty of Guadalupe Hidalgo Background: With the Mexican-American War raging in early 1847, President James K. Polk was convinced by Secretary of State James Buchanan to dispatch a representative to Mexico to aid in bringing the conflict to an end. Selecting Chief Clerk of the State Department Nicholas Trist, Polk sent him south to join General Winfield Scotts army near Veracruz. Though Scott initially resented Trists presence, the two men quickly reconciled and became close friends. As the war had been going favorably, Trist was instructed to negotiate for the acquisition of California and New Mexico to the 32nd Parallel as well as Baja California. Trist Goes It Alone: As Scotts army moved inland towards Mexico City, Trists early efforts failed to secure an acceptable peace treaty. In August, Trist succeeded in negotiating a cease fire, but subsequent discussions were unproductive and the armistice expired on September 7. Convinced that progress could only be made if Mexico were a conquered enemy, he watched as Scott concluded a brilliant campaign with the capture of the Mexican capital. Forced to surrender following the fall of Mexico City, the Mexicans appointed Luis G. Cuevas, Bernardo Couto, and Miguel Atristain to meet with Trist to negotiate the peace treaty. Unhappy with Trists performance and inability to conclude the treaty earlier, Polk recalled him in October. In the six weeks it took for Polks recall message to arrive, Trist learned of the appointment of the Mexican commissioners and opened talks. Believing that Polk did not understand the situation in Mexico, Trist ignored his recall and penned a sixty-five page letter to the president explaining his reasons for remaining. Pressing on with negotiations, Trist successfully concluded the Treaty of Guadalupe Hidalgo and it was signed February 2, 1848, in the Basilica of Guadalupe at Villa Hidalgo. Terms of the Treaty: Receiving the treaty from Trist, Polk was pleased with its terms and grudgingly passed it to the Senate for ratification. For his insubordination, Trist was terminated and his expenses in Mexico were not reimbursed. Trist did not receive restitution until 1871. The treaty called for Mexico to cede the land comprising the present-day states of California, Arizona, Nevada, Utah, and parts of New Mexico, Colorado, and Wyoming in exchange for a payment of $15 million. In addition, Mexico was to relinquish all claims to Texas and recognize the Rio Grande as the border. Other articles of the treaty called for the protection of Mexican citizens property and civil rights within the newly acquired territories, agreement on the part of the United States to pay American citizens debts owed to them by the Mexican government, and the compulsory arbitration of future disputes between the two nations. Those Mexican citizens living within the ceded lands were to become American citizens after one year. Arriving in the Senate, the treaty was heavily debated as some senators wished to take additional territory and others sought to insert the Wilmot Proviso to prevent the spread of slavery. Ratification: While the insertion of the Wilmot Proviso was defeated 38-15 along sectional lines, some modifications were made including a change to the citizenship transition. Mexican nationals in the ceded lands were to become American citizens at time judged by Congress rather than in one year. The altered treaty was ratified by the US Senate on March 10 and by the Mexican government on May 19. With the ratification of the treaty, American troops departed Mexico. Besides ending the war, the treaty dramatically increased the size of the United States and effectively established the principle borders of the nation. Additional land would be acquired from Mexico in 1854 through the Gadsden Purchase which completed the states of Arizona and New Mexico. The acquisition of these western lands gave new fuel to the slavery debate as Southerners advocated for allowing the spread of the peculiar institution while those in the North wished to block its growth. As a result, the territory gained during the conflict helped contribute to the outbreak of the Civil War. Selected Sources National Archives: Treaty of Guadalupe HidalgoLibrary of Congress: Treaty of Guadalupe HidalgoAvalon Project: Treaty of Guadalupe Hidalgo

Gastroesophageal reflux disease Research Paper Example | Topics and Well Written Essays - 250 words

Gastroesophageal reflux disease - Research Paper Example If the stomach motility is disturbed then it is possible that the contents would last their much longer and this would increase the bulk of the gastric contents which would reflux into the esophagus (Kumar et al 2005; Dore et al 2008). The reflux from the stomach can lead to esophagitis which means inflammation of the esophagus. The gastric juices entering the stomach can lead to an injury of the gastric mucosa of the esophagus and this leads to irritation in the esophagus. Most of the cases of GERD are primarily seen in children and the clinical features show heartburn, hematemesis or melena. The damage to the esophageal mucosa does not depend upon the symptoms of GERD but rather depend upon the time for which these symptoms have been occurring. If a reflux is not stopped for a long time then it is possible that much of the esophageal mucosa would be damaged. If the condition of GERD gets severe a person would face the problem of bleeding, ulcers, strictures and may possibly develop Barrett Esophagus (Kumar et al 2005; Hall & Guyton 2006). References KUMAR, V., ABBAS, A. K., FAUSTO, N., ROBBINS, S. L., & COTRAN, R. S. (2005).  Robbins and Cotran pathologic basis of disease. Philadelphia, Elsevier Saunders. Hall, J. E., & Guyton, A. C. (2006).  Guyton & Hall physiology review. Philadelphia: Elsevier Saunders. Top of Form Dore, M.

Reflection on the movie the guardian 2006 Essay Example | Topics and Well Written Essays - 500 words

Reflection on the movie the guardian 2006 - Essay Example During training, Jake encounters Emily Thomas, a local school teacher (Stephen 2010). They develop a casual relationship since both of them believe that the time they have together is limited. After the end of the initial training period, thorough instruction commences at the academy. Jake arrives to class late after spending at Emily’s house (Stephen 2010). He is confronted by Ben. In as much as he is not expelled, Jake as well as the entire team gets punished for his lateness. Initially, Ben strives to compel Jake to leave. He later realizes that Jake is not only dedicated but also persistent. Jake meets Emily in a bar and narrates to her about how he beat the records for his instructor, Ben. An old friend of Ben named Maggie who works as a barkeep, however, informs Jake about the unbreakable records set by Ben at a ship fire rescue, where he tirelessly worked and saved the entire victims (Stephen 2010). Ben was able to save the only man left by holding him by the fingertips all through the entire flight. While landing, Ben extensively injured his shoulder and hand. Charlie Hodge, a friend to Jake, is not able to cope during instruction, with frightened victims in the water. He is also frightened of failing school. As a result, Jake decides to cheer him up by taking him out to relax while having a drink. While at navy bar, they take part in a fight and later end up in jail. Jake later comes back bandaged and base beaten (Stephen 2010). Despite all these, he takes the entire blame. Jake is confronted by Ben who is interested in knowing the reason for him leaving his forecast as an aggressive swimmer and narrates to him about all that he learned about Jake’s past. Ben learned that Jake, who was a designated driver on a night out, got involved in an accident that made him lose his relay team in high school (Stephen 2010). They therefore realize that they share a common ground of being the only survivors. Later, Jake is assigned

The Incredible India Research Paper Example | Topics and Well Written Essays - 1250 words

The Incredible India - Research Paper Example It is also a country where marriage and family are regarded almost as a requirement for a full and happy life. Please join me in attempting to scratch the surface of the seventh largest country in the world, as together we uncover exciting facts about the country and the people that live within it. The Incredible India Introduction India, once a colony under the rule of Great Britain, is today an independent country with its own government, society, and culture. It is the seventh largest country in the world and in 2005 claimed the feat of being the second highest in population (Daniel, 2005). To the world, it is officially known as the Republic of India (Daniel, 2005). It also has two other names including Bharat from the Sanskrit language as well as Hindustan, a name given by the Persians meaning people living near the river Indus (Daniel, 2005). To the people of the country, it is simply called India (Central Intelligence Agency, 2012). It has six border countries, including Nepal , Burma, Pakistan, Bangladesh, Bhutan, and China, some of which were formerly part of what was known as the colony of â€Å"British India† (Central Intelligence Agency, 2012). ... gh India achieved its independence on the 15th of August 1947 after a very long struggle, the last of the British troops did not leave until 1950 (Daniel, 2005). Until its independence in 1947, the present day neighbors of Pakistan, Bangladesh, and Myanmar were all a part of what was known as â€Å"British India† that included what is today the country of India, and were ruled under the concept of â€Å"divide and rule†, which split the areas into many different communities and offered absolutely no sense of nationalism whatsoever (Daniel, 2005).When it became clear that the British were going to leave, India demanded to be made into separate states that each reflected their own religious and political beliefs (Daniel, 2005). The problem was finally solved when two nations were created, India and Pakistan, which continue to this day (Daniel, 2005). India, like many other countries, also had their capital moved by their imperial rulers. The former capital of India was Ko lkata (Calcutta), situated in the east of India (Wright, 2011). However, in 1911, a letter was written by the Viceroy of the country under British rule that endorsed the idea of moving the capital to New Delhi (Wright, 2011). Among the reasons given was that, due to the Morley-Minto reforms, the Indian people were allowed to hold legislative positions (Wright, 2011). This fact meant that a more central capital was needed (Wright, 2011). However, behind the scenes, a storm was brewing, and the movement to give India its independence had gained strength, most notably in Calcutta (Wright, 2011). It was felt that a more hospitable and new city was needed in order to protect the sanctity of the rule, and therefore the capital was moved to New Delhi (Wright, 2011). The city was built for the purpose of holding

Maths Teaching Guide: Algebraic Expressions

Maths Teaching Guide: Algebraic Expressions 6 Algebraic Expressions You know to write the terms, coefficients and factors of an algebraic expression. to classify an algebraic expression as monomial, binomial, trinomial. to identify like terms. to add and subtract algebraic expression. You will learn multiplication and division of given polynomials. the difference between an identity and an equation. algebraic identities and their applications. factorization of algebraic expression by regrouping , by taking common factors or using algebraic identities. Let us recall the basic definitions of algebra Constants and variables : A quantity having a fixed numerical value is called a constant whereas variables in algebra are letters such as x, y, z or any other letter that can be used to represent unknown numbers. Algebraic expression : An expression which has a combination of constants and variables connected to each other by one or more operation (+,-,X,à ·) is called an algebraic expression. Example are all algebraic expressions Term : The parts of an algebraic expression separated by an addition or a subtraction sign are called terms of the expression. In the expression the terms of the expression are are variable terms as their values will change with the value of x, while (-4) is a constant term. On the basis of the number of terms in an algebraic expression, they are classified as monomials, binomials, trinomials and polynomials. Monomials are algebraic expressions having one term . Binomials are algebraic expressions having two terms. Trinomials are algebraic expressions having three terms. Polynomials are algebraic expressions having one or more than one term. Remember – Only expressions with positive powers of variables are called polynomials. An expression of the type is not a polynomial as and the power of variable p is (- 1) which is not a whole number. Example 1 Classify the algebraic expressions as monomials, binomials or trinomials. Solution binomial monomial trinomial monomial binomial Like and Unlike terms : Terms having the same algebraic factors are called like terms . The numerical coefficients may be different. 2x2yz, 5x2yz, 8x2yz and 2x2yz are like terms 3p 3q2, 7p 3q2and 9p 3q2 are also like terms. Unlike terms : Terms having different algebraic factors are called unlike terms, , 3x2yz 3p 3q2 are unlike terms. Addition and Subtraction of Algebraic Expressions. In algebra, like terms can be added or subtracted. To add or subtract algebraic expressions we can use the horizontal method or the column method. The horizontal method All algebraic expressions are written in a horizontal line; the like terms are then grouped. The sum or difference of the numerical coefficients is then found. Example 2 Add the following Solution Example 3 Subtract Solution The column method In the column method, each expression is written in a separate row in such a way that like terms are arranged one below the other in a column. The sum or difference of the numerical coefficients is then found. Example 4 Add : Solution To add by horizontal method, collect the like terms and add coefficients. To add by column method, arrange the like terms in column and add Example 5 Subtract : Solution We know that the subtraction of two algebraic expressions or terms is addition of the additive inverse of the second term to the first term. Since the additive inverse of a term has opposite sign of the term, hence we can say that in subtraction of algebraic expressions change + to – and change – to + for the term to be subtracted and then add the two terms To subtract by column method, arrange the like terms in columns and change the sign of the subtrahend Example 6 What should be added to to get Solution The expression to be added will be Exercise 6.1 Classify the algebraic expressions as monomials, binomials or trinomials. Also write the terms of the expression Add the following algebraic expressions by the horizontal method Add the following algebraic expressions. Subtract the following expressions. Subtract the sum of from the sum of . Two adjacent sides of a rectangle are . What will be the perimeter of the rectangle. The perimeter of a triangle is and the measure of two sides is. What will be the measure of the third side? What should be added to to get . What should be subtracted from to get By how much is greater than . Multiplication of Algebraic Expressions Multiplication of a monomial by another monomial To multiply 2 monomials Multiply the numerical coefficients Multiply the literal coefficients and use laws of exponents if variables are same. The product of two monomials is always a monomial. Example 1 Find the product of Solution Geometrical interpretation of product of two monomials The area of a rectangle is given by the product of length and breadth. If we consider the length as l and breadth as b, then Area of rectangle = l x b Thus, it can be said that the area of a rectangle is product of two monomials. Let us consider a rectangle of length 4p and breadth 3p, Area of rectangle ABCD =AB x AD = 4p x 3p = 12p2 Multiplication of a monomial by a binomial To multiply a monomial by a binomial, we use the distributive law Multiply the monomial by the first term Multiply the monomial by the second term of the binomial. The result is the sum of the two terms The product of a monomial and a binomial is always a binomial. Example 2 Find the product Solution Example 3 Multiply Solution Geometrical interpretation of product of a monomial and a binomial Area of rectangle = l x b Let us draw a rectangle ABCD with length (p+q) and breadth k. Take a point P on AB such that AP = p and PB = q. Draw a line parallel to AD from the point P, PQà ¢Ã‚ «Ã‚ ½AD meeting DC at Q. Area of rectangle ABCD = area of rectangle APQD +area of rectangle PBCQ = k x p + k x q = k(p + q) Thus, the product k(p + q) represents the area of a rectangle with length as a binomial (p+q) and breadth as a monomial k. Multiplication of a monomial by a polynomial To multiply a monomial with a binomial, we can extend the distributive law further The product of a monomial and a polynomial is a polynomial. Example 3 Find the product of Solution We have multiplied horizontally in all the above examples We can also multiply vertically as shown below Multiply Geometrical interpretation of product of a monomial and a polynomial Let us consider a rectangle with length = (p +q + r) and breadth= k Take points M and N on AB such that AM = p and MN = q and NB = r .from the points M and N draw parallel to AD, MXà ¢Ã‚ «Ã‚ ½AD and NYà ¢Ã‚ «Ã‚ ½AD meeting DC at X and Y. Area of rectangle ABCD = area of rectangle AMXD +area of rectangle MNYX +area of rectangle NBCY Area of rectangle ABCD=pk + qk + rk = k(p + q+ r) Thus, the product of a monomial and a polynomial represents the area of a reactangle with length as a polynomial and breadth as a monomial. Example 4 Simplify Solution Multiplication of binomials To multiply two binomials (a + b) and (c + d) we will again use the distributive law of multiplication over addition twice Example 5 Multiply Solution We have multiplied horizontally in all the above examples We can also multiply vertically as shown below Multiplication of polynomial by a polynomial A polynomial is an algebraic expression having 1 or more than one term To multiply two polynomials, we will use the distributive property that is multiply each term of the first polynomial with each term of the second polynomial. Example 6 Multiply Solution We have multiplied horizontally in the above example, We can also multiply vertically as shown below Exercise 6.2 Multiply the following monomials 2a and 9b Find the following products and evaluate for x = 1, y = -1 Find the following products by horizontal method Find the following products using column method Find the area of the rectangle with the given measurements Length = 3p, breadth = 4p Length = (2a+4), breadth = 5a Multiply the following Simplify the following expressions Multiply . Simplify If the length of a rectangle is and breadth is 3abc,find the area of the rectangle. Algebraic identities An identity is a special type of equation in which the LHS and the RHS are equal for all values of the variables. The above equation is true for all possible values of a and b; so it is called an identity. An identity is different from equation as an equation is not true for all values of variables,;it has a unique solution. Example There are a number of identities which are used in mathematics to make calculations easy. We are going to study 4 basic identities Verification of identities in this identity a and b can be positive or negative Geometrical verification of identities Geometrical demonstration for. Draw a square with length as shown in the figure. Let the area of original square be X then, area of Square PQRS=(side)2 ∠´ , Mark a point M on PQ such that length of PM = a and length of MQ= b. Draw a line MC parallel to PS intersecting SR at C. Similarly, mark a point B on RQ such that RB = a and QB = b. Draw a line BD parallel to QP intersecting PS at D. The whole square is divided into 2 squares and 2 rectangles say A1, A4,A2and A3 Area of Square X1 = side2= a2 Area of rectangle X2= length x breadth = ab Area of rectangle X3= length x breadth = ab Area of Square X4 = side2= b2 area of Square PQRS = sum of inside area = area of X1+ area of X2+ area ofX3+ area ofX4 Geometrically demonstration for . We draw a square with length a as shown in the figure. Let the area of original square is A Then, area of Square PQRS=(side)2 ∠´ Mark a point M on PQ such that the length of PM = a-b and length of MQ= b. Draw a line MC parallel to PS intersecting SR at C. Similarly, mark a point B on RQ such that RB = a b and QB = b. Draw a line BD parallel to QP intersecting PS at D. The whole square

Review of Research Paper about Odor Maps :: Biology Scent Smell

Missing figures and pictures Introduction Imagine you have just walked into a sweet smelling pastry shop. As the delicious sugary sweet smell enters your nostrils, your mouth begins to water. Your stomach begins to moan and you realize that you want to eat that delicious pastry. Have you ever wondered why these things occur? Have you ever wondered how your brain actually knows what it is smelling and doesn't just clump different scents into one single smell? Wouldn't it be awful if all you could smell was a mixture of the world around you? In this simple tutorial, we will show you how researchers are now solving the mysteries of scent. Background In order for researchers to start learning the functions of scent they had to use a test agent in which to perform experiment on. They found that manduka moths were great models because their antennas were basically their main scent receptors, and of course because moths reproduce well and are small enough to maintain. Interestingly enough, Manduka are extremely good models because they are much bigger than other moths, making them easier to see. Additionally, their brains are much larger, facilitating research. - Everything begins within the lab, including reproduction of the moths. - Male and female moths are placed into a cage where they mate and produce eggs. - The eggs are usually found on the leaves of plants within the cage which researchers collect and place into containers. - The eggs are placed on a growing media, basically a food supplement, so that when the eggs hatch the larvae can begin to feed. They are stored in a room with a controlled temperature as well. - The larvae begin to grow in size as they eat more and more of the food supplement. - Eventually, each caterpillar is placed into its own little container with a large block of food supplement, where it will grow until it is ready to metamorphose. - When the caterpillar are ready to metamorphose, researchers place them into their own compartment Basically, the compartment is a box of wood with holes drilled out and a lid to make the box dark. - When the caterpillars are almost ready to come out of their hard shell (cocoon), researchers place them onto a plate. Once they come out of their cocoon they are full grown and ready to be researched upon. Hypothesis - Glomeruli are the functional modules in the brain olfactory system, and each glomerulus responds to a different odor.

Difference Between General Law and Special Law

Legal Notes Conflict between special and general law By Judge Gabriel T. Ingles Cebu Daily News First Posted 11:59:00 10/12/2007 Filed Under: Laws Reprint this articleSend as an e-mailPost a commentRelated ArticlesPelaez gets court reliefEsperon dares coup plotters: Tell truth in courtCalifornia bans smoking in cars with child passengers Also in this sectionGestaltwerte pa si PB Member TebanPartnership for better infrastructureWorthy TanodbayanJoavan’s comeuppanceBulls are backWhen deeds speakIn need of creativityHealing the waterLimiting, not eliminating fatNo idling ordinance a must Advertisement Vinzons-Chato vs. Fortune Tobacco Corporation, G. R. No. 141309, June 19, 2007 – A general statute is one which embraces a class of subjects or places and does not omit any subject or place naturally belonging to such class. A special statute, as the term is generally understood, is one which relates to particular persons or things of a class or to a particular portion or section of the state only. A general law and a special law on the same subject are statutes in pari materia and should, accordingly, be read together and harmonized, if possible, with a view to giving effect to both.The rule is that where there are two acts, one of which is special and particular and the other general which, if standing alone, would include the same matter and thus conflict with the special act, the special law must prevail since it evinces the legislative intent more clearly than that of a general statute and must not be taken as intended to affect the more particular and specific provisions of the earlier act, unless it is absolutely necessary so to construe it in order to give its words any meaning at all. The circumstance that the special law is passed before or after the general act does not change the principle.Where the special law is later, it will be regarded as an exception to, or a qualification of, the prior general act; and where the general act is later, the special statute will be construed as remaining an exception to its terms, unless repealed expressly or by necessary implicati on. 22 Thus, in City of Manila v. Teotico, the Court held that Article 2189 of the Civil Code which holds provinces, cities, and municipalities civilly liable for death or injuries by reason of defective conditions of roads and other public works, is a special provision and should prevail over Section 4 of Republic Act No. 09, the Charter of Manila, in determining the liability for defective street conditions. Under said Charter, the city shall not be held for damages or injuries arising from the failure of the local officials to enforce the provision of the charter, law, or ordinance, or from negligence while enforcing or attempting to enforce the same. As explained by the Court: Manila maintains that the former provision should prevail over the latter, because Republic Act 409 is a special law, intended exclusively for the City of Manila, whereas the Civil Code is a general law, applicable to the entire Philippines.The Court of Appeals, however, applied the Civil Code, and, we thi nk, correctly. It is true that, insofar as its territorial application is concerned, Republic Act No. 409 is a special law and the Civil Code a general legislation; but, as regards the subject matter of the provisions above quoted, Section 4 of Republic Act 409 establishes a general rule regulating the liability of the City of Manila for ? damages or injury to persons or property arising from the failure of? city officers ? to enforce the provisions of? said Act ? or any other law or ordinance, or from negligence? of the city ?Mayor, Municipal Board, or other officers while enforcing or attempting to enforce said provisions.? Upon the other hand, Article 2189 of the Civil Code constitutes a particular prescription making ? provinces, cities and municipalities . . . liable for damages for the death of, or injury suffered by, any person by reason? ? specifically ? ?of the defective condition of roads, streets, bridges, public buildings, and other public works under their control or su pervision.? In other words, said section 4 refers to liability arising from negligence, in general, regardless of the object thereof, whereas Article 2189 governs liability due to ? efective streets,? in particular. Since the present action is based upon the alleged defective condition of a road, said Article 2189 is decisive thereon. In the case of Bagatsing v. Ramirez, the issue was which law should govern the publication of a tax ordinance, the City Charter of Manila, a special act which treats ordinances in general and which requires their publication before enactment and after 23 approval, or the Tax Code, a general law, which deals in particular with ? ordinances levying or imposing taxes, fees or other charges,? nd which demands publication only after approval. In holding that it is the Tax Code which should prevail, the Court elucidated that: There is no question that the Revised Charter of the City of Manila is a special act since it relates only to the City of Manila, wher eas the Local Tax Code is a general law because it applies universally to all local governments. Blackstone defines general law as a universal rule affecting the entire community and special law as one relating to particular persons or things of a class.And the rule commonly said is that a prior special law is not ordinarily repealed by a subsequent general law. The fact that one is special and the other general creates a presumption that the special is to be considered as remaining an exception of the general, one as a general law of the land, the other as the law of a particular case. However, the rule readily yields to a situation where the special statute refers to a subject in general, which the general statute treats in particular. Th[is] exactly is the circumstance obtaining in the case at bar.Section 17 of the Revised Charter of the City of Manila speaks of ? ordinance? in general, i. e. , irrespective of the nature and scope thereof, whereas, Section 43 of the Local Tax Cod e relates to ? ordinances levying or imposing taxes, fees or other charges? in particular. In regard, therefore, to ordinances in general, the Revised Charter of the City of Manila is doubtless dominant, but, that dominant force loses its continuity when it approaches the realm of ? ordinances levying or imposing taxes, fees or other charges? in particular. There, the Local Tax Code controls.Here, as always, a general provision must give way to a particular provision. Conflict Between Special and General Law Category: Persons and Family Relations Conflict Between Special and General Law What are the rules when a conflict arises between a special and a general law? 1. If the general law was enacted first, the special law is considered the exception to the general law. Therefore the general law remains a good law, and there is no repeal (Lichauco v. Apostol, 44 Phil 138), except insofar as the exception or special law is concerned.However if there are inconsistencies with the general law it is considered as a repeal to the general law. 2. If the special law was enacted first, both special law and general law are good laws unless: a. There is an express declaration to tho contrary. b. Or the is a clear , necessary and unreconcilable conflict (Cia General v. Coll. of Customs, 46 Phil. Cool c. Or unless the subsequent general law covers the whole subject and is clearly intended to replace the special law on the matter. (Joaquin v. Navarro, 81 Phil. 373)