Drinking age Essay Example | Topics and Well Written Essays - 1750 words

drunkenness epoch - Essay ExampleIt is stated in the act, along with other utilisements that the states should conk or enforce the minimum legal drinking age to be twenty dollar bill one days old. It is also stated under the Federal Aid Highway Act, that the state that fails to mandate or enforce the twenty one years old law of drinking age, is at risk of losing ten portion of the federal funding for highway appointments. There shake been several controversies related to the National Minimum Drinking Age Act of 1984. The law was effective in 1984, when President Reagan signed this law for instruction execution, many mint are convinced that the most influential supporter for the act was Mothers Against Drunk Driving (MADD) (Stefan, K, pp.25). Even if it is dependable or not, there is one thing very apparent that was the act was enforce as a law due to extraordinary support from the groups of special interests among which MADD was one of them. From a very long time, drinking has been considered as a government lack of control issue. During the year 1919, a prohibition was effective which imposed a ban on everyone from drinking alcohol regardless of age group. It was considered as a crook offense to manufacture, possess, sell or drink alcoholic beverages. The prohibition was lifted by the year 1933, and erst again the consumption and obstinance alcoholic drink was legal. It was official prompted to many states, cities and municipalities that they control drinking by creating ordinance. Through several studies, it is suggested that the brain of a youngster is not completely developed until the age of twenty one that is the reason why the brain of youngster is affected differently as compared to the effects on an adult. After several discussions it was settled that the age of twenty one was ideal for legal drinking age and an act was passed, it was required by the states to increase the age of legal drinking to twenty one differently their percentage of funding for highways will be reduced by ten percent. The time duration provided for implementation was two years. Some of the states enforced the law, about states did not but at present all the states pay back implemented the law. There are additional exceptions available in the Federal law, if youngsters want to pursue habit in a place where there is dealing of alcoholic beverages. An eighteen year old is entitled to work in a restaurant, bar and serve alcohol at a liquor store, the possession of alcohol in such case is legal, but they are not allowed to consume it. In some states the prohibition are more specifically defined as compared to others, whereas some municipalities have no legislation defined in this regard related to the legal age of drinking. To date there has been a visual sense of confusion raised with regards to what is allowed and what is not, as the implementation varied from state to state, but it is better to be precautious by being safe and not consum ing or possessing alcohol beverages under the age of twenty one. linked States of America has implemented highest age of legal drinking as compared to all other countries. Russia, Spain, Ireland, Mexico, Australia and England all these countries have the legal drinking age eighteen. Portugal, Greece, Germany, Italy and few other countries have allowed the young citizen to consume beer at a young age of sixteen, whereas some of the countries have no defined

FINANCIAL ACCOUNTING 2 Essay Example | Topics and Well Written Essays - 1250 words

FINANCIAL ACCOUNTING 2 - Essay Example smashing market players include, fund managers, commercial banks and investment banks etc. 4, Stella Fernley, Richard Brant and Vivien Beattie, 10 May, 2002Answer no. 1 The Companies Act, 1989 brought in many significant switchs in the regulatory framework in the United Kingdom with deference to financial reporting and auditing. In the year 1991, a new auditors regulatory system was also introduced accord to which it is necessary for the auditors to hold a recognized qualification along with relevant experience proof. 1, Beattie and Fernley, 1994 Additionally, the work quality of the auditing firms also would be monitored frequently and the failure to meet the prescribed quality would lead to penalties and also may result in the license cancellation of the individuals or firms. 2, Beattie and Fernley, 1998The dual roles of the professional bodies also lead to another change i.e. the setting up of The Accountancy Foundation. The purpose of t he setting up of The Accountancy Foundation is the independent superintendence of both the regulatory standards and ethical standards of the accounting profession. Apart from this the foundation also sets auditing standards and also investigates public pursuit cases if accountants be involved in the case. 4, Stella Fernley, Richard Brant and Vivien Beattie, 10 May, 2002Usually, a number of fundamental concepts of accounting are taken into consideration while preparing the financial financial statements of the company. Generally, it so happens that the figures in the financial statements vary from one statement to the other. This is because people who prepare those statements arrive at those stated figures based on their judgment in practical. This circumstance can be understood by considering the following examples(b) (b) Others would say that this does not go far enough. If office prices are rising, not only should no depreciation be

Land law Essay Example | Topics and Well Written Essays - 3000 words - 1

Land law - Essay Examplecontract for the sale of freehold land, there is a presumption that the contract will automatically include everything which legally constitutes land2. Accordingly, whether or not Ming was empower to remove the sign depends on whether the sign can validly constitute land or whether it be a chattel, which doesnt fall within the scope of land3.The classic definition of a immutability is anything which is physically ( plainly not necessarily legally) removable and makes a permanent improvement to the land4. Conversely, a chattel is an souvenir brought onto the land, which doesnt become part of the land5.The general rule regarding fixtures is that whatever is attached to the soil becomes part of the soil6. In determining whether the sign is fixture or a chattel, it will be necessary to view as the both factual screens as extrapolated by Blackburn J in the case of Holland v Hodgson7, namely the degree of appropriation test and the aspiration of annexation test.The degree of annexation test requires that the object be fastened to or connected with the land in some way for there to be a presumption that it is a fixture8. For example, in the case of Hamp v Bygrave9 it was held that patio lights that were attached to the wall of the house were fixtures. Moreover, if an object is not fixed, but merely rests on its own weight, there will be a presumption that it is a chattel10. If we apply this by analogy to the current scenario, the sign had hung from a post, which if resting on its own weight will perish to a presumption of it being a chattel.However, the presumption can be rebutted on the basis of the purpose of the annexation test. In the case of Elitestone Limited v Morris11 Lord Clyde asserted that this test involved a consideration of the purpose which the object is serving and not the purpose of the person who put it there12. As such, the test is objective and is concerned with the intention of the person who put the object on the land. It further

Marketing2 Essay Example | Topics and Well Written Essays - 500 words

Marketing2 - Essay ExampleConsider, then, a business which creates childrens toys which has suddenly experienced a staggering tumble in sales, which is impacting the business future longevity in relation to job creation and profitability. In this situation, identifying strength opportunities to increase these lowered sales, while creating a more stable production environment, would be two powerful goals for this marketing company. Thus, the first step in creating a competent marketing broadcast would involve identifying the guardianship and goals of the organization (Boone & Kurtz, 2007). For example, this hypothetical company might determine that its three year goal is to boost sales by 25%, while also expanding globally. Once these options are identified, the marketing plan highlights the specific move that result be taken in order to secure these goals, while also identifying several(a) competitor-related risks to the plan of operation.A marketing plan does not only ident ify specific goals, it also performs a situational analysis, identifying conglomerate strengths, weaknesses, opportunities, and threats to the business. For instance, this same hypothetical toymaker may realize that its strengths are in its supportive labour force and various legislation which provides tax-related breaks for businesses wishing to go global. At the same time, it may recognize that huge levels of competition comprise in a particular market environment, thus the marketing plan creates a plan of action to combat competitor activities or enhance the labour pool.The marketing plan becomes more complicated as it identifies the strategy of distribution, the appropriate target market for its toy products, and further creates a pricing plan which will work for the business needs. For instance, the leadership team at the toymaker might realize that sales have dropped because consumer attitudes toward the actual pricing policy are leading to less

Coporate Governance Social Responsibility report Essay

Coporate Governance Social Responsibility report - Essay ExampleThe employees are get to operate within the guidelines set by the HSSE&SP, which defines accountability standards for all operation levels. Compliance to the guidelines is monitored via processes of comprehensive assurance. another(prenominal) important aspect of scramble UKs Corporate Social Responsibility activities in relation to their employees regards safety. However, these twain aspects are not always the case, especially where governments are not keen enough on enforcing the law. The typography also gives recommendations on how to implement CSR strategies more efficiently for Shell UK. Table of Contents Contents rogue 1. Introduction4 2. Findings..4 2.1 Shell UK A brief introduction.4 2.2 CSR/stakeholder theory5 2.3 Shell UKs stated position on CSR and employees..5 2.4 Criticism of Shell UKs performance7 3. Conclusions.8 4. Recommendations9 5. References10 SHELL UK LTD. ... date they are some concerns that various strategies, especially those involving employees and other stakeholders are inspired by PR, employees have embraced the strategies as a way of externality internalization that emanate from the operations of the company. The labor trade has increased CSR uptake by companies since the employees want to feel positive regarding their company and employment responsibilities. Thus, companies make commitments to CSR that are in line with the values of their employees. Companies can use this as an appropriate strategy to attract mettlesome quality employees. CSR is essential in attracting favorable employees to a company. This paper seeks to discuss the CSR strategies that Shell UK employs with their employees, including human rights and safety. While information on Shells CSR programs is scarce, general literature on its CSR strategies and those of the oil industry were useful. Findings Shell UK A Brief Introduction Shell is a major contributor in the UK, not nevertheless in the provision of services and products, but also in investments, tax revenues, and employment that aid in boosting the economy. The company employs approximately 6,400 employees in the UK directly. These employees are essential to Shell UKs core business of cogency provision to millions of clients who rely on the energy for powering and heating. They are also essential in the companys upstream business, where it has been a leading player for more than 30 years in the North ocean with interests in more than fifty fields, thirty sub-sea installations, thirty platform installations, a marine terminal, and three seaward gas plans (Aguilera et al, 2009 p840). The company is responsible for twelve percent of UK gas and oil supplies. Downstream employees are

Critical Analysis of a short story Essay Example | Topics and Well Written Essays - 1250 words

Critical Analysis of a short narrative - Essay ExampleAccording to MacLean, like the spaceship, Explorer, patriarchy appears to be a psychological attack in postmodern society (Davin 23-7). Obviously at the heart of this desire lies the prerequisite of being stunning in body according to some stereotypes predetermined by the male dominated society. McLean asserts that women themselves are psychologically encoded to think of themselves i.e. their self-esteem, identity, body, existence in the society, in a male way.In essence, McLeans portrayal of sex activity echoes Judith pantrymans concept of sexual urge Performativity. For her, gender identity is not something biological or natural. instead it involves the development of a womans identity through the society-defined codes of sex-oriented performance. Again she acknowledges that human body or sex is not a mute facticity that exclusively depends on the organic features of a man. Rather Butler assumes that the gender identity a nd the differentiation between sexes are made through repeated socio-cultural discourses and actions. According to her, these discourses and actions persistently stylize the body in a certain gender cast, as in the first chapter of Gender Trouble Butler says, Gender is the repeated stylization of the body, a set of repeated acts within a highly rigid regulatory frame that congeal over time to produce the appearance of substance, of a natural sort of being (43).In the fantasy world of science fiction, MacLean masterfully manipulates an unusual phenomenon of contagion to delve deep into human psychology. Yet her story reveals much of the heart of patriarchy. Though MacLean does not grasp patriarchy responsible directly, the egg-producing(prenominal) characters of her story are nourished psychologically by patriarchy. Most of the female person characters are accustomed to think in a male way (Davin 19-20). While patriarchy considers female body as an object of male desire, the women in the

Research proposal ( research for social and community development) Essay

Research proposal ( research for social and community exploitation) - turn up ExampleHowever, a study conducted by Crosby and Holtgrave (2006) reveals that low income and poverty while significantly linked to puerile pregnancy, social capital had a stronger influence on teenage pregnancy. Therefore, the role of social and community development appears to have a significant link to teenage pregnancy in the UK and should form the basis of but research.The proposed study will be conducted using a mixed methods research in that both soft and quantitative info will be collected and analysed. The qualitative data consists of 5 interviews and the quantitative data consist of at least 50 surveys. The sample population will consist of mothers who were pregnant as teens. Social capital theory will be used as a conceptual exemplar for analysing the data collected.This section should include the material which outlines the rationale for the project, i.e. why this study needs to be done. T his should be done in a way that is both accessible and scholarly, i.e. have proper cited sources.This study is crucial because the UK is second only to the US in teenage pregnancy rates among all developed nations (Kmietowicz, 2002). meanwhile the UK has the largest teenage pregnancy rates in all of Europe (Kmietowicz, 2002). Teenage pregnancy is regarded as an principal(prenominal) social issue for a number of reasons. The main reason teenage pregnancy is perceived as an important issue is the risk of health to the pregnant teen who seeks to hide the pregnancy or rout out the pregnancy or who engages in risky behaviour that subjects the foetus to the risk of harm (Bonell, 2004).Other facts ascribable to the characterization of teenage pregnancy as a major social problem is the welfare run required to support the teen mother and the infant once born (Bonell, 2004). Teenage pregnancy is withal said to interfere with the teen mothers education and thus employment

Tourism Destination Marketing Essay Example | Topics and Well Written Essays - 3250 words

tourism Destination Marketing - Essay ExampleThe strategic direction identification process consists of assessment of the limn status of the destination with respect to complete analysis of the prevailing conditions in the commercialise. On the basis of the analysis, a future strategic marketing direction of the tourism destination will be formulated. After the governance of the strategic direction, a strategy of integrated marketing communication will be proposed for future instruction of the tourism destination. The mature tourism island destination that has been chosen for the study in concern is that of the Canary Islands which are located in Spain. The Canary Islands are integrated totally into the European Union and the level of gum elastic and quality comply with the standards of Europe. Ei Hierro, La Palma, La Gomera, Tenerife, Gran Canara, Fuerteventura and Lanzarote are among the Canary Islands. The islands are located in the region that has the greatest level of biod iversity in the world. The islands are characterised with large variety of landscapes, lava flows, and beaches of several kinds, impressive cliffs, potent valleys and various other aspects (Islas Canarias, 2011). 2.0 Audit of the Current Status of Canary Islands This is an important section of the research musical composition that will deal with the current status of the Canary Islands in terms of market position in the whole economy. The analysis will be taken up with reference to the market analysis, internal analysis, disceptation that it faces and structure and role of the Canary Islands. During recent times, the Canaries have applied a number of strategies for achieving sustainable festering with regards to the islands environmental factors. 2.1 Market compendium of the Canary Islands Market analysis of the Canary Islands will be presented in this part on the basis of the prevalence of the demand in these islands. The best possible way of analysing the market of the Canar y Islands would be to review the number of arrivals there with the help of previous records. The tourists arrivals will represent the prevalence of demand in the region during previous grades. Considering the number of tourists arrival in the Canary Islands, it can be mentioned that not only the number of visitors were high but the distribution of these visitors throughout the year was even as well. In other words, the demand was distributed homogeneously over the year. The inbound tourism market of the Canary Islands is diverse, with tourists arriving in the main from Germany and the United Kingdom. Thus, the target market for Canary Islands is highly concentrated in the European countries. Data of the year 2002 reveal that 90% of the tourists arrival had occurred from the European countries. According to the views of the holiday makers, the most important reason for choosing the Canaries as a holiday destination is due to its weather, scenic beauty, beaches and peace in the atmo sphere (Garin-Munoz, 2004). 2.2 Internal Analysis of the Canary Islands The internal analysis of the C

Internationalization in general and the internationalization of Essay

Internationalization in general and the internationalisation of Universities in particular - Essay ExampleBoth will continue, with firms increase globalisation by responding to ever-changing macro and operational markets to increase both efficiency and profits. The primary globalisation drivers are the loss of barriers betwixt nations, allowing new trading relationships to develop and change driven by technology. During the early stages of globalisation, companies actively made the closing to globalise, and did so in small steps. It is now assumed that all firms will globalise unless they have a good reason not to ( yip, 2001, p.358). One of the main reasons for globalising, is the increasing rate of change in technology, curiously the Internet. Even the smallest organisation can trade globally as long as they have an enamour web site and can set up the appropriate supply chain for delivery to the customers. Yip also set three main forms of multinational companies (MNCs) intern ationalist, federalist and global maximiser (ibid, pp.359-362). The federalist is the traditional MNC. The global maximiser uses pure outline when formulating growth plans. For an SME deciding to internationalise, the internationalist strategy appears most suitable. An internationalist strategy is used by a company with a secure position within its home market/nation. Foreign activities are expedient rather than strategically planned and intended. The test, according to Yip, is whether or not the company could survive purely on the revenue and profit streams of the domestic business (ibid, p.359). This would also be an appropriate approach for a university want to expand overseas for the first time, although the use of the Internet and well-constructed, culturally appropriate learning materials with well-trained teaching mental faculty might negate the need to physically expand overseas at all. Kaarna (2010) makes use of the internationalisation mannikin when considering whethe r different theories for explaining the accelerated internationalisation (p.556). He found, as part of his initial investigations, other researchers work, undertaken in 2000-2003, identified two ways that enterprises attained international status by either starting as a global company or using multiple market entry modes simultaneously (ibid). Surprisingly he also identifies a study that found the use of theoretical models in peer-reviewed articles was evident in simply 18% of them (32 out of 179 papers) (ibid, p.557). His research revealed that, despite its age, the internationalisation framework still held, some 34 years since its identification by Johnson and Vahlne in 1977 (ibid, p.560), although it is qualified by indicating that some of the underlying assumptions had changed, with new ideas being added found on other theories and models which, Kaarna claims, have enhanced the understanding of the accelerated internationalisation phenomenon (ibid). Other aspects affecting th e increasing extent and pace of globalisation, are increasing amounts of investment from companies seeking to set up operations in different countries. Restrictions are being reduced and/or removed to facilitate this, increasing the abilities of nations to import and export required goods and services (Hill, 2011, pp.12-13). Trade barriers have also been progressively reduced, although there are often threats of impose tariffs and quotas when nations disagree with policies and approaches of other nations, resulting