Is hypnosis and effective method to Improve Health? Essay -- essays re

Is Hypnosis an Effective Method to Improve Health?Many high schools have mesmerists come to their school to entertain the students. Once a hypnotist came to the Fletcher lavishly School gymnasium and hypnotized about a half dozen tribe. He convinced these six people into believing they were five years obsolescent watching their favorite cartoon. Their mannerisms were shocking. They truly believed they were five-years-old, throwing a fit when the hypnotist told them their mother just turned off the cartoons. Knowing that it is very hard to remember keep going to when a person is five-years-old, it was amazing that the power of hypnosis made them remember so easily. It seemed as if the hypnotist could make them remember anything. Just before the students woke from their hypnosis, the hypnotists told them they would be fully rested and feel extremely good about his or herself. Afterwards, they remarked on how rested they felt. A hypnotist can make people feel in all rested while being under hypnosis, and make people believe things that are not true. Why stop there though? If something hurts, then range the hypnotherapist to suggest under hypnosis that the pain is gone and does not bother them anymore and the person will feel better. If someone has a stuttering problem, then they can ensure a hypnotherapist and he should be able to straighten up their speech so they can speak more clearly. Likewise, a persons federal agency could be uplifted and they Stayton 2could begin to believe in his or herself. Some people could even be anesthetized for surgery using hypnosis. Many people are hypnotized for entertainment purposes, so maybe it should also be utilize to help people with problems that are hard to resolve. Hypnosis can be used to relieve pain, conquer almost any fright, eliminate the use unnecessary prescription medicines, and help a person to overcome alcoholism and to overcome drug addictions. Also, upon finding support from a hypnotherapist, umt een have been able to quit addictive habits such as smoking.Conquering phobic disorders is a specialty of hypnotherapists. A phobia is a compulsive fear of a specified situation or object (Knight 2). A few types of phobias are fear of open spaces, fear of snow, fear of the cold, fear of marriage, fear of insanity, fear of being alone, fear of darkness, fear of disease, fear of beards, fear of birds, fear of being stared at, fear of bein... ...nly one aspect of hypnosis. If a hypnotist can make someone remember something so far back and make that person reenact those memories, hypnosis could be a powerful tool regarding many health problems caused by brain activities. There is so much more that has yet to be discovered. Estabrooks, George H., Hypnotism. New York E.P. Dutton & Co. Inc., 1957.Hypnosis and Smoking The Mighty Power of Suggestion. Smoking Cessation. N. pag. Online. Internet. 13 Apr. 2000. Available WWW http//www.hypnosis.about.com/smoking.hypnos.htm Kirsch, Irving, Anto nio Capafons, Etzel Cardea-Buelna, Salvador Amig. Clinical Hypnosis and Self-Regulation. Washington D.C. American Psychological Association, 1999.Knight, Bryan. You Can Conquer Your Phobia. Hypnogenesis. N. pag. Online. Internet. 13 Apr. 2000. Available WWW http//www.hypnos.co.uk/hypnomag/drknigh3.htm Nicoli, Thomas. Pain and Physical Disorder computer backup Through Hypnosis. Hypnogenesis. N. pag. Online. Internet. 13 Apr. 2000. Available WWW http//www.hypnos.co.uk/hypnomag/nicoli1.htmSchneck, Jerome M. Hypnosis in Modern Medicine. Springfield Charles C. Thomas, 1953.Wolff, Michael. Personal Interview. 28 Apr. 2000.

Abortion :: essays research papers

ABORTION CONTROVERSYAbortion refers to termination of pregnancy with the respond of the mother. Therefore even when the mother herself is demanding miscarriage, pro-lifers maintain that termination must not be allowed because it violates basic rights of the unborn child. Pro-choice one-fourth on the other hand, advocates a mothers right to health and feels that an unwanted child would only lead to numerous economic, social and emotional problems for the woman. The paper therefore addresses both sides of the step forward and also briefly mentions that the role of the Supreme Court in this area. ABORTIONINTRODUCTION AND CONFLICTAbortion is one of the close to critical issues on separately American administrations agenda. This is because while every politician would love to avoid the issue altogether, public wants to know exactly what the governments substructure on this particular issue is so that they would be able to judge it better. This is quite strange how stance on abortio n has become an important measuring stick for judging a government and it can either turn people in favor of it or completely against it depending on how government interprets its own stand. From this it is unambiguous that people attach great degree of significance to this issue because it somehow is related to their sense of morality and tolerance. Let us understand what exactly abortion is and what is the significance of Court in this particular area of conflict.Abortion refers to termination of pregnancy at any stage and people are divided on this issue because the pro-abortion quarter thinks right to termination is connected with womens basic rights while the pro-life quarter maintains that we must also think of the child that is developing in the womb. Jerry Z. Muller (1995) writesIn contemporary American political debate, usually treated as conflicts between rival interpretations of individual rights. Those who favor abortion most often invoke the "right to choose" of the woman who has conceived the fetus. Those who oppose abortion focus on the "right to life" of the fetus. (Muller, 1997 27-28) There is little that one quarter can do to convince the other that its stance is to a greater extent appropriate because they both have valid arguments in favor of their views on the subject. But it pays to disentangle ourselves regarding both sides of the issue because if we have an open mind, deeper knowledge of the subject might help us at reaching a more a more objective balanced conclusion.

What Life Is :: essays research papers

Life is very funny. Many people think of it as a enlivened that must be played to the end or some may think of it as a journey in search of something. Im matchless of those that think of it as. neither. I think of it as a gift. This gift that God has bestowed upon us. This gift in which WE read total control. We control where we go, what we do, whom we blabber to, and what we quality. The one flaw in this gift is that others and ourselves can turn this gift, into a punishment. God gave us this gift for a reason. A reason which some of us must all find out ourselves. Is it to gain something, to feel something, or to just live? We all NEED something. Buddhists believe in reaching a stage in our lives called nirvana, the state at which a soul desires nothing. To me, it is impossible to not want ONE thing, throughout your life. Things that we want do not have to be material objects such as money, clothing, or anything like that. Certain souls want or need one thing. When souls nev er receive this ONE thing, they ar destroyed and go throughout their lives feeling punished and lifeless. Why would God break off us this gift if he knew that we would get this feeling? So that we could feel so punished? I myself dont know the answer to this mystery. I know one thing though. I know that everyone NEEDS this one thing to have a complete life. This one thing is love.Love, an emotion that cannot be defined by any dictionary or human being. some even know what this emotion means or how it feels. This emotion has its many weaknesses. I often wish God didnt make it so. Sometimes those who give out love often dont receive that love back, which makes one feel, well, distraught. Especially if that one soul NEEDS that love back from another. It may be a family member, a friend, or a soul, which you feel, spiritually connected to. Everyone needs love. Without it, there is no point in life. What will your ultimate inclination in life be? To gain riches? To become positionfu l? No, God didnt put us here for that. When we die riches and power wont matter. I think God must have felt something, somehow, somewhere, and felt like sharing it with us.

Aesthetics Of Aging Essay -- Age Aging Visual

An Aesthetics Of agednessRecall, reader if ever in the mountains a veil hascaught you, through and through which you could not see exceptas moles do through skin Dante, Comedy1ARGUMENT THE RELEASE FROM THE BODILY EGOMany recent studies on optical culture highlight the representation of the body inphotography as a signifier of social constructions. Photography however has always contend animportant part in the construction of the subject, a perspective that I suggest in what follows,one that combines analytical concepts with aspects of the phenomenology of perception,indispensable for the understanding of art deeds and of our relation to them.By contrast with the overexposure of the body in commercial photography,photographers in the art field today represent the body as a visual metaphor for configurationsof interiority engaged in subject construction. Their insistence on stately aspects (ofcomposition and technique) displaces the focus from the physical to the psychic body so a s to charm unstable phenomena of change, of conflict in the subjects relation to time. In JoyceTennesons photographs ordinary referents are obliterated to liberate space for other dimensions* This cover is an abridged and adapted version of a chapter in an unpublished disseminated multiple sclerosisdevoted to photography, aging, and subject construction, entitled Touching SurfacesPhotography and the Fabric of the Subject, in quantify1 This Dante fragment coming from Charles Singletons prose version of the Comedyseems to me smelling(p) of the misty visual effect in Tennesons photographs, and also of herplacing the lens of the camera much like a mole through the skin, to look at the human bodyfrom an interstice, as it were, between the inside... ... Collectors Photography Magazine. June, 1987.FREUD, Sigmund. The ego and the Id. The Standard Edition London Hogarth Press & TheInstitute od Psychoanalysis, 1953-1974, vol. XIX.GLISSANT, Edouard. Potique de la relation. Potique III. genus Paris Gallimard, 1990.GOLDBERG, Vicki. Unwritten Myths. Preface to Transformations.MERRILL, James. Divine Poem, in Recitative. Prose by James Merrill. San FranciscoNorth Point Press, 1986.RICHIR, Marc. Le Corps. Essai sur lintriorit. Paris Hatier, 1993.WINNICOTT, D.W. Ego Distortion in Terms of True and False Self, (1960). TheMaturational lick and Facilitating Environment Studies in the Theory of EmotionalDevelopment. London Hogarth Press & The Insititute of Psychoanalysis, 1965.WOLLHEIM, Richard. The natural Ego, The Mind and Its Depths. Cambridge, Mass.Harvard Univeristy Press, 1993.1011 Aesthetics Of Aging Essay -- Age Aging VisualAn Aesthetics Of AgingRecall, reader if ever in the mountains a mist hascaught you, through which you could not see exceptas moles do through skin Dante, Comedy1ARGUMENT THE RELEASE FROM THE BODILY EGOMany recent studies on visual culture highlight the representation of the body inphotography as a signifier of social constructio ns. Photography however has always played animportant part in the construction of the subject, a perspective that I suggest in what follows,one that combines analytical concepts with aspects of the phenomenology of perception,indispensable for the understanding of art works and of our relation to them.By contrast with the overexposure of the body in commercial photography,photographers in the art field today represent the body as a visual metaphor for configurationsof interiority engaged in subject construction. Their insistence on formal aspects (ofcomposition and technique) displaces the focus from the physical to the psychic body so as tocapture unstable phenomena of change, of conflict in the subjects relation to time. In JoyceTennesons photographs ordinary referents are obliterated to liberate space for other dimensions* This paper is an abridged and adapted version of a chapter in an unpublished manuscriptdevoted to photography, aging, and subject construction, entitled Touchi ng SurfacesPhotography and the Fabric of the Subject, in Time1 This Dante fragment coming from Charles Singletons prose version of the Comedyseems to me evocative of the misty visual effect in Tennesons photographs, and also of herplacing the lens of the camera much like a mole through the skin, to look at the human bodyfrom an interstice, as it were, between the inside... ... Collectors Photography Magazine. June, 1987.FREUD, Sigmund. The Ego and the Id. The Standard Edition London Hogarth Press & TheInstitute od Psychoanalysis, 1953-1974, vol. XIX.GLISSANT, Edouard. Potique de la relation. Potique III. Paris Gallimard, 1990.GOLDBERG, Vicki. Unwritten Myths. Preface to Transformations.MERRILL, James. Divine Poem, in Recitative. Prose by James Merrill. San FranciscoNorth Point Press, 1986.RICHIR, Marc. Le Corps. Essai sur lintriorit. Paris Hatier, 1993.WINNICOTT, D.W. Ego Distortion in Terms of True and False Self, (1960). TheMaturational Process and Facilitating Environment Stud ies in the Theory of EmotionalDevelopment. London Hogarth Press & The Insititute of Psychoanalysis, 1965.WOLLHEIM, Richard. The Bodily Ego, The Mind and Its Depths. Cambridge, Mass.Harvard Univeristy Press, 1993.1011

The Articles of Confederation and the Bill of Rights :: American History Governmental Rights Essays

The Articles of Confederation1776 brought a declaration of and a war for independence to Britains North American colonies. fleck they had all acted in concert to reach this decision, their memories of colonial life under the centralized British monarchy had lasting effect upon their views of what the national giving medication of their tender body politic would have the power to do. In the years future(a) the Declaration of Independence, Congress came up with the Articles of Confederation to loosely govern the new republic at the federal level. 1781 found all 13 states ratifying the Articles of the Confederation as well as the conclusion of the War forIndependence, with the signing of the Treaty of Paris. Already, the weaknesses of the Articles of the Confederation were beginning to show. Every whiz of the 13 colonies suffered economic setbacks as a chair of the War for Independence. Devalued American currency as a result of the Congress habit of stamp new paper money to co ver the new republics war debt and the British blockade created high prices for goods. The end of the war hardly helped the slip as Congress found itself powerless to impose taxes to pay off the war debt, powerless to regulate trade with other nations, and powerless to regulate workers payoff and the price of goods. This unregulated economic climate elicit citizens who were shouldering much of the debt as a result. F encircleers of western Massachusetts who saw banks moving to foreclose on the mortgages of their farms demanded that the government do something to protect them in their time of monetary need. They saw the lower legislative house of Massachusetts draft and approve a measure, which included simplicity measures for them. Under the influence of the farmers creditors, the upper house block off the actions of the lower house, which further enraged these local farmers. In 1786, a captain of the old Continental legions Daniel Shays, led 2000 armed farmers against the s tate government. They shut start county courts to prevent foreclosure proceedings on their farms, and marched on the Federal Arsenal at Springfield, evidently to properly arm themselves. Eventually in 1787, the Massachusetts state reserves put down the rebellion. Both sides in the mess were unhappy with the new republics component part (or lack thereof) in the crisis. Farmers were unhappy that the government wasnt taking steps to protect their property from creditors, and creditors were unhappy that the The Articles of Confederation and the Bill of Rights American History governmental Rights EssaysThe Articles of Confederation1776 brought a declaration of and a war for independence to Britains North American colonies. While they had all acted in concert to reach this decision, their memories of colonial life under the centralized British monarchy had lasting effect upon their views of what the federal government of their new republic would have the power to do. In the years fol lowing the Declaration of Independence, Congress came up with the Articles of Confederation to loosely govern the new republic at the federal level. 1781 found all 13 states ratifying the Articles of the Confederation as well as the conclusion of the War forIndependence, with the signing of the Treaty of Paris. Already, the weaknesses of the Articles of the Confederation were beginning to show. Every one of the 13 colonies suffered economic setbacks as a result of the War for Independence. Devalued American currency as a result of the Congress habit of printing new paper money to cover the new republics war debt and the British blockade created high prices for goods. The end of the war hardly helped the situation as Congress found itself powerless to levy taxes to pay off the war debt, powerless to regulate trade with other nations, and powerless to regulate workers wages and the price of goods. This unregulated economic climate provoked citizens who were shouldering much of the deb t as a result. Farmers of western Massachusetts who saw banks moving to foreclose on the mortgages of their farms demanded that the government do something to protect them in their time of financial need. They saw the lower legislative house of Massachusetts draft and approve a measure, which included relief measures for them. Under the influence of the farmers creditors, the upper house blocked the actions of the lower house, which further enraged these local farmers. In 1786, a captain of the old Continental army Daniel Shays, led 2000 armed farmers against the state government. They shut down county courts to prevent foreclosure proceedings on their farms, and marched on the Federal Arsenal at Springfield, evidently to properly arm themselves. Eventually in 1787, the Massachusetts state militia put down the rebellion. Both sides in the mess were unhappy with the new republics role (or lack thereof) in the crisis. Farmers were unhappy that the government wasnt taking steps to prot ect their property from creditors, and creditors were unhappy that the

The Articles of Confederation and the Bill of Rights :: American History Governmental Rights Essays

The Articles of fusion1776 brought a declaration of and a war for independence to Britains North American colonies. While they had tout ensemble acted in concert to reach this decision, their memories of colonial animateness under the centralized British monarchy had lasting effect upon their views of what the federal government of their in the raw res publica would commit the power to do. In the years following the promulgation of Independence, Congress came up with the Articles of Confederation to loosely govern the new republic at the federal level. 1781 build all 13 states ratifying the Articles of the Confederation as rise as the conclusion of the fight forIndependence, with the signing of the Treaty of Paris. Already, the weaknesses of the Articles of the Confederation were beginning to show. Every one of the 13 colonies suffered economic setbacks as a result of the War for Independence. Devalued American currency as a result of the Congress habit of printing new pape r money to cover the new republics war debt and the British blockade created high determines for goods. The end of the war hardly helped the situation as Congress found itself powerless to levy taxes to leave off the war debt, powerless to regulate trade with other nations, and powerless to regulate workers wages and the price of goods. This unregulated economic climate provoked citizens who were shouldering oftentimes of the debt as a result. Farmers of western Massachusetts who adage banks moving to foreclose on the mortgages of their farms demanded that the government do something to protect them in their time of financial need. They saw the cut down legislative house of Massachusetts draft and approve a measure, which included relief measures for them. below the influence of the farmers creditors, the upper house blocked the actions of the lower house, which further enraged these local farmers. In 1786, a captain of the old Continental army Daniel Shays, lead 2000 armed fa rmers against the state government. They shut down county courts to oppose foreclosure proceedings on their farms, and marched on the Federal Arsenal at Springfield, evidently to properly arm themselves. at last in 1787, the Massachusetts state militia vomit up down the rebellion. Both sides in the mess were unhappy with the new republics role (or lack thereof) in the crisis. Farmers were unhappy that the government wasnt winning steps to protect their property from creditors, and creditors were unhappy that the The Articles of Confederation and the Bill of Rights American History Governmental Rights EssaysThe Articles of Confederation1776 brought a declaration of and a war for independence to Britains North American colonies. While they had all acted in concert to reach this decision, their memories of colonial life under the centralized British monarchy had lasting effect upon their views of what the federal government of their new republic would have the power to do. In t he years following the Declaration of Independence, Congress came up with the Articles of Confederation to loosely govern the new republic at the federal level. 1781 found all 13 states ratifying the Articles of the Confederation as well as the conclusion of the War forIndependence, with the signing of the Treaty of Paris. Already, the weaknesses of the Articles of the Confederation were beginning to show. Every one of the 13 colonies suffered economic setbacks as a result of the War for Independence. Devalued American currency as a result of the Congress habit of printing new paper money to cover the new republics war debt and the British blockade created high prices for goods. The end of the war hardly helped the situation as Congress found itself powerless to levy taxes to pay off the war debt, powerless to regulate trade with other nations, and powerless to regulate workers wages and the price of goods. This unregulated economic climate provoked citizens who were shouldering muc h of the debt as a result. Farmers of western Massachusetts who saw banks moving to foreclose on the mortgages of their farms demanded that the government do something to protect them in their time of financial need. They saw the lower legislative house of Massachusetts draft and approve a measure, which included relief measures for them. Under the influence of the farmers creditors, the upper house blocked the actions of the lower house, which further enraged these local farmers. In 1786, a captain of the old Continental army Daniel Shays, led 2000 armed farmers against the state government. They shut down county courts to prevent foreclosure proceedings on their farms, and marched on the Federal Arsenal at Springfield, evidently to properly arm themselves. Eventually in 1787, the Massachusetts state militia put down the rebellion. Both sides in the mess were unhappy with the new republics role (or lack thereof) in the crisis. Farmers were unhappy that the government wasnt taking s teps to protect their property from creditors, and creditors were unhappy that the

The Broken Calabash of the North

The Jos crisis and its dimension permit punctured the legal fiction often referred to as One due north in Nigeria. The idea that the North is one monolithic united and indivisible family with a common identity, sh bed beliefs and single collective in store(predicate) is not only patently fallacious but is based on a dangerous hypocrisy and make-believe by only a few who are the benefactors of this myth. The one big family (the North) if it ever existed at all, is now a divided house a broken calabash that cannot be repaired.It is a delusion that would not go away because it suits the interests of both the Muslim North and their deluded counterparts in the halfway Belt who are obsessed with enhancing their bargaining clout within Nigerias competitive ethno-regionalism. In reality, it is a dude cheque in governmental terms a marriage of convenience that died a long while ago, even though the couple are still going through and through the motions and self belief that their marr iage is still holding. It is crucially important that we come to terms with the honest truth recognizing our differences and learning how we might live side-by-side in mutual obligingness and tolerance.The Muslim North has a heritage rooted in the traditions of jehad and the Caliphate. The Christian affectionateness Belt has an identity anchored on Christianity and resistance. The concourses of the Middle Belt are what they are today because they were never conquered by Jihad and never subscribed to enslavement by the Caliphate and its feudal powers. The fact that we all speak the Hausa terminology is neither here nor there. According to the Muslim narrative, northerners are the heirs to an illustrious heritage rooted in Jihad and the Caliphate.They belong to a global Muslim Ummah in which the Nigerian branch is one of the largest on the African continent. They have had a tradition of learning and rulership that is probably unequalled in the annals of the Western Sudan. The Br itish colonialists crush the North in a manner that benefitted Christians and Western imperialist interests, blocking the southward march of Islam. In the light of the global Islamic resurgence, the traditions of Jihad have to be reinvented to meet the needs of the twenty-first century.Western secularism and materialism have shown themselves to be highly discredited. Muslims have had to be vigilant in struggleing their laurels and their values from assault by Western imperialism as represented by the twin evils of Zionism and American neoconservative reaction. Muslims moldiness assert their identity wherever they are. accept themselves to constitute an overall numerical majority in Nigeria, they do not see why they should not have a free hand to remake the country in their own image after their own thoughts, ideology and way of life.Muslims in Nigeria have always use political power as the trump card that they have to sustain them in political leadership and once in power, they must use that opportunity to defend the Northern Islamic interest, however defined. They see nothing amiss in dominating all strategic government positions from local, state and national levels. Equal status is not accorded Christians with their Muslim counterpart in far Northern States. Churches are barely tolerated and are seen as a menace.Christian preaching is seen as a source of temper or provocation. The Sharia law is embraced by the Northern States as a counter to the growing missionary activity of the Church. The Almajiri system is nurtured as a latent army to be deployed when Christians need to be taught a lesson. And when the lesson is being taught, the victim is expected to turn the other cheek according to what their holy Book supposedly teaches. And if they choose to retaliate, it is genocide. In the Middle Belt, Christians see things differently.They believe they have always endeavoured to live in harmony with their Muslim neighbours, although it is doubtful if the Muslims feel the analogous good allow for towards them. The persecution of Christians and the torching of churches has become an annual ritual in most northern states since the 1980s. Many of these attacks are random in character, mostly unexplained and unprovoked. Even more(prenominal) ominous is the fact that they often occur with the tacit knowledge if not connivance, of some of the most influential elements within the North and in the corridors of power. The Global JihadThe Middle Belt has been at the receiving end of a long Global Jihad for years now. The Islamisation policies of Sardauna which were fiercely resisted by the Middle Belt States have continue to re-surface through various means and approaches employed by the Hausa/Fulani Jihadists. Even today, under the current democratic dispensation, army postings, police postings despite denials in certain quarters, are being reshaped in accordance with the whims and caprices of Northern hegemony. As I write this article, pre sently in plateau State, 8 key police officers are Muslims i. law Commissioner, Deputy Police Commissioner, ACP C. I. D, C. S. P. Admin, OC C. I. B, OC MOPOL, OC General Investigation, and STF Commander. One wonders why there will be such kind of postings in a predominantly Christian people and yet in Kano, Bauchi, Borno, Katsina, Sokoto etc such an opposite postings cannot take place. The questionable and controversial roles of people like the former Army Chief, General Abdulrahman Bello Dambazau and Major-General Saleh Maina, Commanding Officer, 3 Division, on the Jos crisis leaves much to be desired.When the outcry was loud, Major-General Saleh Maina had to be changed. While he served as the GOC of the 3rd Division Nigerian Army Jos, he was in full control of the Special Task Force whom was answerable to him on a daily basis. A bare-assedfound GOC who is a Christian was posted but he was curt changed in his responsibilities by the outgoing GOC as the Special Task Force is removed from his desk and a Muslim Commander appointed to give them direction. This maneuvers show that something disastrous is happening perpetrated by our so call big brothers from the North.These Northern brothers have certainly shown themselves to be untrustworthy as far as the people of the Plateau and indeed the Middle Belt are concerned. If we were together as a non-divisible North, they would have protected the calamities being witnessed in Jos, Tafawa Balewa and Benue where gross killings have been perpetrated by Muslims of recent. It is in like manner instructive that just before the outbreak of violence in Jos, a mysterious order came from Abuja transferring all Plateau State indigenes serving in the Nigerian Police Force out of the State.With the benefit of hindsight, it has been gathered this was a malicious move to unleash terror on the Plateau people. The attempt to subordinate and humiliate the peoples of the Middle Belt is nothing new. Our northern Pharaohs had a lways ensured that the region was always marginalised in terms of location of industries, political appointments and development projects. When it comes to representation at the Federal centre, the Middle Belt region always plays second fiddle to the Muslim North in the scheme of things.Today, you are unlikely to find anyone from the Middle Belt holding a senior cabinet position in any important department of government. Even when you find it, these are mere errand officers for the Pharoahs. This is in keeping faith with the clarion call by Sir Ahmadu Bello (The Sardauna of Sokoto) at Nigerias independence as quoted In the Parot Newspaper of 12 October 1960 when he said The new nation called Nigeria should be an Estate of our great grandfather Othman Dan Fodio. We must ruthlessly prevent a change of power.We use the Minorities in North as ordain tools and the south as a conquered territory and never allow them to rule over us and never allow them to have control over their future. Northern leaders continue to pay lip-service to the One North myth, but we know that their definition does not include us in the Middle Belt. Middle Belt leaders are largely to blame for pandering to this empty, nauseating charade. They have lost the vision bequeathed to us by such heroes as Joseph Sarwuan Tarka, Jolly Tanko Yusuf, Rev. David volume and Patrick Dokotri.And we have all but forgotten the arduous sacrifices they made so that our people would have a more dignified future. The Broken Calabash numbering at at these events, clearly, the so called one North calabash is broken. Instead of trying to mend it, now is the time for the Middle Belt to look toward forging new and alternative strategic alliances that will respect and recognize our identity, strength and abilities. It is an act of foolishness, cowardice and immaturity to continue to persist in the illusion of One North when we are getting absolutely nothing out of it.The Middle Belt has enough manpower, land and n atural resources to stand the test of time. With our rich and fertile soils, apt leaders and a persistent people, we have all it takes to have a separate identity other than the Northern mythology. What all this boils down to is that we must look elsewhere in seeking the explanatory variables for the persistence of violence and instability in the Middle Belt. We are led, inevitably, to the question of religion and Jihad. The Middle Belt people have borne more than their fair share of sacrifice to keep Nigeria together.In peace as in war, there are few to equal the likes of Yakubu Gowon, Theophilus Yakubu Danjuma, Domkat Bali, Gibson Sanda Jallo and some(prenominal) others who fought to keep this nation together. Our people are known to be God-fearing, chivalrous, accommodating and patriotic. Those who have married our women have found them to be virtuous and hardworking. We are the shopping centre of Nigeria. This country would not have continued to exist as a corporate entity we re it not for the sacrifices made by the Middle Belt people. The antics of the Jihadists have been known to us since the days of the Sardauna.Their trademark is deceit. Through the abuse of geopolitical zoning, they have ensured that whenever any opportunity arises for the North, it will always go to a Northern Muslim. Their definition of the North does not include us. While Christians are the majority in Nasarawa, Kaduna, Niger and Adamawa, they have never ruled those states except for fate that made Kaduna to be governed presently by a Christian. Because of their success in subjugating our people, the Jihadists are frustrated that they cannot take over the Plateau or other Middle Belt States through their subtle plans, hence the resort to violence.We are told in Chinua Achebes Things Fall Apart by Okonkwo that if a man defecates in your compound, the manly thing to do is to take a stick and break his head. If the Jihadists expect people to lie back and relax while they kill rape and maim our women and children, then they must think again. Its over and cannot be tolerated. One thing that is clear from the continued scenario and hooliganism of the Hausa North is that the Islamic fascists do not cherish gentleman life the way normal people do. While the Christian cherished love, they believe in violence and the rule of fear.Force being the sole language they understand, we must be prepared to give as much as we receive. While the Federal Government which controls the police and the army seems compromised and a lackluster to defend our people in the Middle Belt, we are left with no option than to defend ourselves. And if disproportionate might is what is needed to dissuade the Jihadists, then disproportionate force it must be. We are no longer in doubt about how well we have read the enemy and understood his antics.By now, we know how his sound judgement works and how he operates his terror antics, the mischief, the surprise nature of his life and tricks ar e all but clear to us. Of course, violence cannot be said to be the ultimate. The tidings urges us to seek peace and to pursue it. Muslims, too, are children of God. None of us enjoys taking the life of any child of God. But there is a time for war and a time for peace (Eccl. 3 3, 5, 8). God the Son is a God of love but the God of Joshua and Aaron is also a fervor fire. There comes a time when you must stop praying and act when you must defend your family, your children, and your land.Such, alas, are the times in which we live. The Jihadists always have somewhere else to go to we have nowhere to go, hemmed in as we are in the geometrical centre of the Nigerian Federation. With all manner of imported arms and mercenaries arrayed against us, and with forces chieftains who leave us in no doubt as to where they stand, it is Jehovah nissi alone that will defend us. And if some of us should fall, the Angel of the Lord will fight for us. Our children will rush forth to meet the enemy at the gates with horns and trumpets of victory.

Psychology the Nervous System

Assignment 3 Written Essay Questions 1. a) We argon able to experience contrary personas of sensations because our nervous system encodes messages. German physiologist Johannes Muller in his doctrine of specific nerve energies described a kind of code which is anatomical. In his doctrine, Muller explains that several(predicate) sensory modalities exist because signals received by the sense organs stimulate disparate nerve pathways that lead to different areas of the brain. For example, when the ear receives signals, these signals cause impulses to travel on the auditory nerve to the auditory cortex.And signals from the eye cause impulses to travel along the optic nerve to the visual cortex. Because of these anatomical differences, light and sound produce different sensations. b) The code in the nervous system that helps explain why a pinprick and kiss feel different is known as functional. These codes rely on the circumstance that sensory receptors and neurons fire or are inhibi ted from firing, only in the presence of specific kinds of stimuli. Functional encoding may occur all along a sensory r reveale, starting in the sense organs and ending in the brain. 2.The lens of an eye operates differently from a camera, that just like a camera, the eye registers drifter of light and dark, nevertheless neurons in the visual system build up a picture of the world by detecting meaty features. The eye doesnt passively record the external world, like a camera, ganglion cells and neurons in the thalamus of the brain respond to simple features in the environment, such as spots of light and dark. The existence of a specialise face module in the brain, explains why a soul with brain damage may continue to earn faces, after losing the ability to recognize some other objects. . These units which were named after Alexander Graham Bell were called decibels (dB). Each decibel is 1/10 of a bel. Using decibels, they basis be used to determine sound intensity, intensity o f a waves pressure. Humans allow an average absolute threshold of hearing of nix decibels and all decibels are not equally distant. For example, in my own environment, in my living room there is a 40decibel sound, my refrigerator and the light traffic from my window has about 50 decibels of sound.E rattlingday noises that may be hazardous to hearing could be rock concerts, deafening bars, stereos that are often played on full blast. In addition to that, noisy home appliances, lawn mowers and heavy city traffic also are hazardous to our ears. 4. If you were to inhale vapour from a rose, your receptors for smell get specialized neurons embedded in a tiny patch of mucous membrane in the upper part of the nasal passage. Millions of receptors in each nasal enclosed space respond to chemical molecules in the air.So when you inhale vapour from a rose, youre pulling these molecules into the nasal cavity and can also enter from the mouth. These molecules then set out responses in the r eceptors that produce that of fresh roses. From there, signals from the receptors are carried to the brains olfactory bulb by the olfactory nerve. And from the olfactory bulb, they travel to a higher portion of the brain. 5. The basic concept of the adit- chequer theory, states the experience of pain depends on when pain impulses can get past a gate in the spinal cord.The gate is a pattern of neural activity that occlusives pain messages coming from the skin, muscles and internal organs or lets those signals through and through. Most of the quantify this gate is kept shut by impulses coming into the spinal cord from large fibres that respond to pressure or by signals coming down from the brain itself. However, when corpse tissue is injured, the large fibres are damaged and the smaller fibres open the gate. Once the gate is open, pain messages reach the brain unchecked. However, the theory doesnt explain phantom pain, the pain from an amputated limb or organ that a person conti nues to feel after surgery.Melzack explains, even though there are no nerve impulses for the spinal cord gate to block or let through, the brain not only responds to incoming signals from sensory nerves precisely is also capable of generating pain entirely on its own. An extended matrix of neurons in the brain gives us the sense of our own bodies and body parts. Pain results when this matrix produces an abnormal pattern of activity, as a result of memories, emotions, expectations or signals from various brain centres and not just from signals from peripheral nerves.Because of the lack of sensory stimulation or a persons efforts to move a absent limb, abnormal patterns may arise, resulting in phantom pain. 6. a) The role stimulus generalization plays in this problem is where mental images of the sights and smells of the clinic can become conditioned stimuli for unwellness, a billet from the hold dears uni haoma, smell of rubbing alcohol or the waiting room. b) High order teach can be illustrated in this problem of vomiting and nausea where a patient who drank lemon lime Kool-Aid before their therapy sessions developed anxiety disorders.They continued to feel anxious even when the drink was removeered in their homes rather than at the clinic. c) Classical conditioning could help patients reduce pain and anxiety through the use of placebos. For example the use of pills and injections that have no active ingredients or treatments that have no direct physical effect on the problem. The bigger and more impressive the placebos are, the stronger their psychological effects are. 7. The evidence shows that penaltys are good when they are carried out immediately.As shown in the studies of criminal records of Danish men, punishments were effective in deterring young criminals from repeating their offences. After examining repeat arrests through the age of 26, punishment reduced rates of attendant arrests for both minors and serious crimes. However, recidivism st ill remained fairly high. Other studies have indicated that the severity of punishment made no difference, in that fines and probation were just as effective as jail time. The consistency of the punishment is what matters most.For example, when law breakers get away with their crimes, their behaviour is intermittently reinforced and becomes resistant to experimental extinction. Speeding tickets are other example of when you receive punishments. Even though the use of photo radar systems is useful for catching all speeders or reduces speeding, it doesnt eliminate speeding entirely. As mentioned before, punishments are most effective in the period immediately lineing its delivery. This would explain when jurisprudence officers supervise the speed traps they are more effective since the punishment is given out immediately.However, when photo radars catch you, you have to wait for several weeks to receive the ticket. Laboratory and field studies find that punishments fail in everyd ay life, in schools, families and workplaces because of six drawbacks. The first is that people often administer the punishment inappropriately or mindlessly. People swing in a blind rage or shout things they dont mean and when people arent angry, they misunderstand the proper application of punishment. Secondly, the recipient of punishment often responds with anxiety, fear or rage. shun emotional reactions can create more problems than the punishment solves.For example, a teenager who has been severely punished may strike back or run away. Children, who have been punished physically in childhood, risk at being in depression, having low self-esteem, violent behaviour and many other problems. Third, depending on the presence of the hard person or circumstances, the effectiveness of the punishment is often temporary. When a police officer is around at a park, you wouldnt dare littering but if the police officer isnt around then you wouldnt be as afraid of littering. Forth, most beha viour is hard to punish immediately.For example, while youre at work, your children eat all the deserts that were for tonights party, but you dont punish them till after work, the punishment is no good. You childrens behaviour would have been reinforced by all those deserts. Fifth, punishments express little information, in that punishments may tell the recipient what not to do, but doesnt communicate what the person should do. For example yelling at a student who learns slowly, wont teach him/her to learn faster. Sixth, an action intended to punish may instead be reinforcing because it brings perplexity.For example, in the shed light onroom, students enjoy when teachers yell at them in front of their classmates, putting them in the limelight. Often rewarding the students misbehaviour they are exhausting to remove. 8. a) Fixed Interval b) Variable Interval c) Variable Ratio d) Fixed Ratio Take a Long look 1. What is meant by the term form perception? Form perception means when an infant can or cant respond to stimuli as shape, pattern , size or solid state. consequently they can see or cant perceive form. 2. Why is the preferential-looking regularity of dealing infants likened to a biologists use of a microscope?This method is similar to that of a biologists use of a microscope because this method is one of the first tools researchers turn to when they want to study how babies think. The method literally receptive the doors to understanding the minds of infants. 3. What patterns were the babies in Fantzs studies least(prenominal) interested in looking at? The patterns the babies were least interested in were the shapes that were just plain with no complexity. The least interesting shape for the infants was the square with no designs or complexity inside the square. 4.A preference for looking at faces is said to set the stage for an infants future survival and growth (p. 41). Suggest deuce areas of learning that an infants attention to faces might faci litate. Two areas of learning that an infants attention to faces might facilitate are innate and primitive knowledge. The innate knowledge of the environment is shown by the infants interest in the kinds of forms that will later on aid in object recognition, social responsiveness and spatial orientation. The primitive knowledge help provide an accumulation of knowledge through experience. 5.The early psychologist William pile thought that the world for babies was a blooming buzzing confusion (see page 211 of the course text). Do Fantzs findings support this statement? Explain. Fantzs findings pointed out infants, heedless of age, can demonstrate that basic form perception is present at birth and ruling out a learning or developmental factor. centre that, babies have some kind of understanding of the different patterns and forms that are presented to them. This is how they are able to differentiate between faces, their brings face or a strangers face. 6.Imagine you have been hir ed by a toymaker. Using Fantzs findings describe your design for an infant toy or crib mobile. Using Fantzs findings, I would create a toy that would have detailed patterns and include pictures or objects of faces of people or similar to those of people. Thus, I would create a toy with a face similar to that of humans and cover their body with items of great complexity, for example, a bulls eye or a checkers board type of pattern. You would be able to place this toy over the infant in the crib, which should keep the infant entertained for many hours.Watch out for the Visual Cliff 1. What is meant by the statement that Gibson and Walk take a nativist position on the topic of abstruseness perception? Both Gibson and Walk believed that information perception and the evasion of a economic crisis appear automatically as part of our original biological equipment and has nothing to do with experience. On the other hand, empiricists argue that these abilities are lettered and arent bio logically hard wired in us. 2. Write a one-paragraph summary of what Gibson and Walk discovered from their visual cliff studies with infants.Gibson and Walk had 36 infants for this study between ages 6 and 14 months with their mothers participating in the study. Nine of infants refused to move at all off the center of the board, which wasnt explained by the researchers, but perhaps infant stubbornness. However, the other 27 infants crawled off the board and crossed the glass when called by their mothers on the shallow side of the table. Only 3 of the infants crept with hesitation off the brink of the visual cliff when called by their mothers from the buddy-buddy side.When the infants were called from the cliff side by their mothers, most of the infants either crawled away from their mother on the shallow side or cried in frustration at being unable to reach their mothers without falling off the cliff. The infants would often peer down through the class of the deep side and then b ack away or pat the glass with their hands, but would refuse to cross. After these results, it was difficult to prove that humans ability to perceive attainment is innate rather than intentional because all the infants had at least 6 months of life experience to learn about depth through trial and error. . What did Gibson and Walk discover about depth perception in young animals? Gibson and Walk discovered that the ability of various animals to perceive depth developed in relation to when the species need such a skill for their survival. For example, within 24 hours of age, baby chickens never made the mistake stepping off into the deep side while looking for food. Kids and lambs response was the same as the baby chickens, which indicted the visual sense was in complete control and the animals ability to feel the solidity of the glass on the deep side had no effect on the response.The rats were different from the others, as they didnt show any preference for the shallow or deep si de of the table. This could be explained by the fact that rats locate food by smell and doesnt depend very much on its vision, but moves around using cues from the stiff whiskers on its nose. 4. Describe how Gibson and Walk use evolutionary theory to explain their infant and animal findings on depth perception. Gibson and Walk used evolutionary theory to explain that all animals that are to survive need to develop the ability to perceive depth by the time they able to move independently.For humans, this doesnt occur until about 6 months of age and for chickens and goats its immediately. For dogs, rats and cats its about 4 weeks. Thus, this ability is inborn because to learn through trial and error would cause many potential fatal accidents. 5. Give one example of a finding that suggests depth perception has a learned component. A later study placed younger infants, ages 2 to 5 months, on the glass over the deep side of the visual cliff. The infants showed a diminution in heart rate , a sign of interest and not fear.This had indicated that the younger infants had not yet learned to fear the beadwork off and would learn the scheme behaviour later on in life. 6. How has social referencing been found to impact youngsters behaviour when faced with a visual cliff? In the Gibson and Walk study, when the mother had been instructed to maintain an expression of fear on her face, the infants refused to crawl any further on the table. However, when the infants saw their mothers looking happy, they checked the deep side again and crawled across.But when the drop-off was made flat, the infants did not check with their mothers before crawling across. Knock Wood 1. Why is Skinner referred to as a radical behaviourist? Skinner is referred to as a radical behaviourist because he believed that all behaviours are ultimately learned, are controlled by the relationships between the situation that immediately precedes the behaviour and the consequences that directly follow it. Thi s includes behaviours that are public or external, private and events such as feelings and thoughts.He believed that private behaviours are difficult to study, but acknowledged we all have our own subjective experience of these behaviours. However, he didnt view internal events, such as thoughts and emotions, as causes of behaviour but rather as a part of the melt of the environment. 2. What is a Skinner turning point? How was the food dispenser set up for the pigeons in this study? Refer back to your text. What type of reinforcement schedule is this? The Skinner box consists of a box or cage that is empty except for a tray or dish into which food may be dispensed.This allows the researcher to have control over when the animal receives reinforcement, such pallets of food. The earlier boxes contained a lever that when pressed, would cause some food to be dispensed rats were most commonly used in these boxes. For pigeons, the conditioning chambers were designed with disks to be pec ked instead of bars to be pressed on. This study is an example of fixed interval schedules, as the dispensers were rigged to drop food pellets into the tray at intervals of 15 seconds, regardless of what the pigeon was doing. 4.What were the pigeons conditioned to do as a result? One of the birds was conditioned to turn counter clockwise, making two or three turns between reinforcements. Another bird was repeatedly thrusting its head into one of the upper corners of the cage. Two of the birds developed pendulum motion of the head and body in which the head was extended forward and swung from right to left with a sharp movement followed by a somewhat slower return. One of the other birds was conditioned to make incomplete pecking or brushing movements directed toward but not touching the floor. . How did the pigeons behaviour change when the delay period for reinforcement was extended to a minute? With one of the head bobbing and hopping birds, the birds movements become more energe tic until finally the bobbing and hopping become so intense, that it appeared that the pigeon was doing some kind of trip the light fantastic during the intervals. When the reinforcement in the cage was discounted, the birds behaviour was considered extinct. This resulted in the superstitious behaviour disappearing gradually.In the case of the dancing pigeon, there were over 10,000 responses that were recorded before extinction occurred. 5. Was extinction of this behaviour possible? This type of behaviour can persist a lifetime because any behaviour that is reinforced once in a while in a given situation, becomes very difficult to extinguish. This is because the expectation stays high that the superstitious behaviour might work to produce reinforcing consequences. In real life, instances of accidental reinforcement unremarkably occur at irregular intervals which make extinction of this behaviour almost impossible. . What explanation does Skinner give for the resilience to extincti on of human superstitions? Skinner states that any behavior that is reinforced once in a while in a given situation, partial reinforcement, it becomes very difficult to extinguish. This is due to the expectation that stays high that the superstitious behaviour might work to produce the reinforcing consequences. In real life, accidental reinforcement usually occurs periodically, so you could imagine why superstitious behaviour may persist for a lifetime. 7.Use Skinners operant conditioning principles to explain the development of a superstition that you hold or once held, or one you have observed in someone else. Using Skinners operant conditioning principles, I noticed my friend who enjoys roulette had a superstition that when he bought himself and the person on his right a drink and place the bet on black he believed he would win. Of course he wouldnt always win, only the person to his right side won with a free drink, but he always thought this would bring him good luck when he ne eded it.

Determination of the Fundamental Electronic Charge

ELECTROLOYSIS OF WATER DETERMINATION OF THE FUNDAMENTAL ELECTRONIC CHARGE PURPOSE The fundamental electronic charge of water will be determined. A strategy of collecting the formation of H2 and O2 using two inverted glass collections tubes and a 1-L beaker filled with water will be setup. An electrolyte (H2SO4) will be added to water to mould it an electrical conductor. A small amount of electricity will be applied to the water (roughly 400 mA) to oxidize the oxygen and reduce the hydrogen at the same du dimensionn. The molecular hydrogen and oxygen gunmanes produced will be trapped in the separated, inverted tubes so that their volumes behind be measured.In comparing the volume of gases produced, applying Daltons Law and the Ideal Gas Equation along with the application of the stoichiometric ratio between the electron and the gases, the fundamental electronic charge will be determined. THEORY H+ ions will join together at the cathode (the negative electrode) to produce H Atoms, and the H atoms will join to form molecules of H2 gas. At the confirming electrode (the anode), H20 molecules will decompose to replace the H+ ions lost and release O2 gas. The reactions appear below. H+(aq) + 2e- H2(g) Reduction (at the cathode) 2H20(l) 4H+(aq) + O2(g) + 4e-Oxidation (at the anode) The volume of H2 and O2 will be directly proportional to the time and current applied to the system. This will provide the number of electrons consumed on a stoichiometric ratio as follows 1 H2(g) to 2 e-Reduction (at the cathode)(1) 1 O2(g) to 4 e-Oxidation (at the anode)(2) The moles of electrons can be expressed as a rearrangement of the Ideal Gas Equation Ne = PV/RT(3) Where P = compress in atm, V = volume in L, R = Gas Constant of 0. 08206 atm mol-1 K-1 and T = temperature in KelvinThe actual electronic charge of water will be calculated as follows e- = it/NeNx the stoichiometric ratio (1) or (2) above Where i = current in amps, t = time in seconds, Ne = moles of electrons pass ing through the circuit from equation (3) and N = Avogadros number. The actual electronic charge will be compared to the theoretical charge of 1. 60310-19 Coulombs. 1. Convert height of the solution into mm Hg to get the hydrostatic bosom (pressure due to the liquid left in the gas collection tube) height of solution x density of solution density of mercury 2. tmospheric pressure in the room hydrostatic pressure = Ptotal (total pressure exerted by the gas trapped in the gas collection tubes) 3. a)Ptotal (total pressure) = PH2 + PH20or Ptotal = PO2 + PH20 b) PH2 = Ptotal PH20 c)PH2 / 760 = Patm (Pressure) 4. Ne = PV/RT 5. e- = it/NeNx the stoichiometric ratio Run 1 Run1 Run 2 Run 2 (cathode) + (anode) (cathode) + (anode) Tube 2 Tube 1 Tube 2 Tube 1 H2 O2 H2 O2 Run Time in seconds 987. 13 987. 13 1102. 82 1102. 82 Average Current 0. 303 0. 303 0. 277 A Height of Solution Hsol mm 400. 325. 0 81. 5 314. 2 Volume of gas produced Vgas (mL) 40. 10 19. 72 40. 10 19. 80 Vgas (L) 0. 04010 0. 01972 0. 04010 0. 01980 Temperature of solution C 24. 0 24. 0 25. 6 25. 6 Kelvin 297. 15 297. 15 298. 75 298. 75 Vapour pressure of water mm Hg 22. 377 22. 377 24. 617 24. 617 Atmospheric pressure Patm mm Hg 770. 50 770. 50 770. 50 770. 50 Patm 0. 94567 0. 95293 0. 97354 0. 95103 hhg hydrostatic pressure (mm Hg) 29. 41 23. 90 5. 99 23. 0 Ptotal (mm Hg) in the tube 741. 09 746. 60 764. 51 747. 40 PH2 (mm Hg) 718. 71 739. 89 PO2 (mm Hg) 724. 23 722. 78 moles gas n (rearranged Ideal Gas Equation) Ne = PV/RT 0. 001555 0. 0007707 0. 001592 0. 0007681 e- = it/NeN 3. 194E-19 6. 445E-19 3. 185E-19 6. 604E-19 stoichiometric ratio Final 1. 597E-19 1. 611E-19 1. 593E-19 1. 651E-19 theoretical 1. 603E-19 1. 603E-19 1. 603E-19 1. 603E-19 Difference -6. 193E-22 8. 166E-22 -1. 028E-21 4. 801E-21 % Error -0. 4% 0. 5% -0. 6% 3. 0%

Study on Haldiram’s

Industry- Food. Company Name- Haldirams. Product- Frozen Foods, Namkeens, Sweets, Cookies, Sherbets (Sharbat), Minute Khana (Microwaveable Food), Papads, Pani Puri, Bhel Puri, Chips(Boletos, Takatak, Whoopies), Royal Temptations (Packaged Dry Fruits), Guajarati Snacks, South-Indian Snacks, Nimbu Masala Origin- 1937 in Bikaner, Rajasthan byGangabisenji Agrawal, India. Now having one-third independent branches at Kolkata, Nagpur, Delhi respectively.Countries- Nepal,Pakistan,Bangladesh,Canada,Australia,Sri Lanka,Singapore,Malaysia,South Africa,Indonesia,Qatar,Saudi Arabia,Hong Kong,Japan,Kenya,Libya,South Korea,Nigeria,Mauritius,United Kingdom,United Arab Emirates,ZambiaandBahrain. Marketing Strategy- The Marketing Concept (Customer must be satisfied). Pioneers- To introduce ready-to-eat snacks, Packed Namkeens, restaurant offering Indian Traditional foods like chaat-papdi, gol-gappe, bhel-puri etc. Cause of popularity- Quality Products and hygiene. Competitors- Foreign- SM Foods, Bak emans Industries Ltd, Frito target India Ltd. nd Britannia Ltd. Local- Prabhuji, Mopleez, Bikaji, Rameswar. Potential- Lehar and Bikaji. Macro Forces- Demographic-The Nagpur entity has introduced a new blow of vermicelli and macaroni with Italian machinery that is exported to some 25 countries in the Americas, the Gulf, Europe and Asia. So, along with focusing on savouries and sweets they have introduced products that appeal to regional tastes and preferences. Economic- Quick service restaurants for middle-class, vast grade of products on competitive prices. Technological- New ways of packaging namkeens.Its packaging techniques increased the shelf life of namkeens from less than a week to more than six months. To bring potato products, machinery was imported from the US. All the food items were prepared and packaged in a very hygienic environment. The go with tied up with many online sites to operate availability of products on free home delivery basis. It also enabled the peo ple to send customised gifts to specified regions. Socio-Cultural- They were awarded International Award for Food & Beverages by the Trade leadership Club in Barcelona (Spain) because of popularising ethnic food.Like in India, earlier there was no restaurant that offered gol-gappe, bhel-puri etc. So, according to the culture, they offered products. Political- In a report, Prabhu Shankar Agarwal, the owner of the Kolkata social unit, was arrested on charges ofmanhandling customers. On Jan 29, 2010, Prabhu Shankar Agarwal was sentenced to life imprisonment along with four others by a fast track court for conspiring to kill a tea stall owner whose deceive came in the way of a food plaza he was building. This incident affected their reputation severely.Micro Forces- The Company- In the early 1990s, because of the conflict within the Agarwals family, Haldirams witnessed an at large(p) split between its three units as they started operating separately offering similar products and sha ring the same brand name. This split had resulted in aggressive contender among themselves for a higher share of domestic and international markets. Competition- Due to increasing competition and upcoming new substitutes to Namkeens they added Bakery items, dairy products, sharbats, ice creams to their portfolio.Customers- Haldiramscustomer function are not good. Few of the companys restaurants did not possess the minimum requirements, such as sufficient seating arrangements, theres insufficient parking space and services were but ever done with a smile. Public- Did very well in this field. Public was getting conscious about hygiene and cleanliness. Their Nagpur branch was conferred the International Food Award. Delhi unit was awarded the Keshalkar Memorial Award. Just because of high standards in quality and hygiene.Market Intermediaries- Cordial relationship. Strong distribution network. In case, the distributor finds product damaged after leaving of the transporter, company is sues a special credit note when informed on phone so that distributor can get cash on the next visit. Competitors- Frito Lay India Ltd. (Frito Lay), one of Haldirams major competitors, was expanding its market share. Instead ofdirectly competing with the market leader Haldirams, the company launched innovative products in the market nd backed them with heavypublicity. SM Foods introduced a rangeofinnovative products. The company launched Indias first non-wafer chips in 1988. SM offeredproducts under two main brands Peppy and Piknik. Under Peppy, it had sub-brands such as give up Balls, Ringos, Hi Protein Crispies, Potato Rackets, Hearts, Veggie Treat, Mixtures and Minerette. Under Piknik, it had Protein Pin, Junior and Corn Puffs. Bikaji is doing very well by providing more variety of products at less prices with more clams margins.

Elementary School and Middle School: The Differences and Similarities Essay

What is it like to transition from elementary to middle school? That is a question nigh(prenominal) kids ask each year. Having experienced both, I can tell you that there are plenty of similarities as well as some very outsize differences between the two types of schools. Elementary schools and middle schools have many traits in common. Typically, both are open five days a week for a set number of hours each day. Students sit at desks in classrooms and are waited to listen to and learn from their instructors. There is a set time for lunch. individually day, students are given homework assignments. Students take quizzes and tests. In all of these ways, middle school should somewhat feel similar to brisk students. However, there are some big changes that new middle school students should be aware of. In elementary school, students usually stay in the same classroom with one teacher for most of the day. This is not the case in middle school, where the students typically have a opposite teacher for each subject. Students must move to a different classroom for each subject too.Since there is not one classroom in which to store supplies, middle schools often provide students with lockers. For many kids, getting a locker is a welcome rite of passage. Making the move from elementary school to middle school may seem scary, but knowing that to expect can really help. Elementary school provides kids with the experiences they need to be ready for middle school. Even though moving on means adjusting to a new environment, some things, including many of the classmates who accompany you, will remain the same.

Introduction to children and young people

These include rooting, sucking, swallowing, clinching, and stepping ND startle reflex. Babies atomic number 18 helpless when they be born and they dont have very much muscular co-ordination. They be open to focus their eyes very quickly and follow sound from side to side as well as being able to gripe and make gurgling sounds Soon the muscles pose to strengthen and babies start to control their movements. This allows them to begin exploring their environment and learn how their world operates. Physical control and co-ordination progress downwards, beginning with the drumhead and moving through the neck, t brookk arms and the legs.Muscle control 0-3 years 2 Months able to raise head when lying on stomach Months- can grasp objects using whole hand 6 Months- Can sit up without support 8 Months Can start to crawl 12 Months can take the air without help 18 Months- Can climb stairs and run but often falls 2 Years Can controls muscles which allow for toilet preparation and can climb on furniture and kick a ball but not yet catch one 3 Years- can derail and ride a tricycle Intellectual means the development of the mind and lets us to recognize, remember, reason, know and understand thing around us.We excessively develop converse skills which allow us to make ourselves understood and to develop relationships. As children interact with the environment they slowly organism their thoughts and develop a set of Reposes for dealing with the world. These compel adapted as new experiences occur giving us all a better understanding of our world. Language development is another part of keen development children should know at least six works by 18 months. round one-years-olds should be able to name simple objects and by the age of ii most atomic number 18 able to put two or three words together into a simple sentence. By the age of three, most quarrel should be understandable and children should be able to speak in complete sentences. Emotional- at the ag e of one babies ar able to learn about the ca practice session their behavior has on their parents/guardians and can express emotions through tears, laugher and facial expressions At two years of age toddlers are known for their temper tantrums appalling twos as they struggle to express how they feel.They are able to show things to a certain degree, which is often expressed through play. At the age of three, children are much sensitive to others feelings and will share their toys with others and take it in turns to play with toys. They are interested in having friends and his is often when children start nursery or playgroup hearty Social development is similar to emotional development, young children from friendships and tends to show preferences for particular concourse.Language skills are important in the development of this relationship and, as children develop, they are more than able to express their feeling verbally. Contact between ages is part of a normal family lif e and children benefit from spending time with both older and young people. Most children start nursery at this age and this set asides an opportunity for them to share time with several(predicate) age groups. Childhood 3- 11 years physical- ontogeny continues really agile during childhood, although not as fast as in the first three years, and body proportions as beginning to be more adult- same(p).Gross and fine motor skills are becoming more advanced, like tying shoes, making and decorating a cake, playing football, building a musical instrument, throwing a ball and gymnastics Intellectual as children get older they are able to do more logical activities. That begins to understand different concepts but often need to actually see cover objects in order to understand them. As a child progresses through this tag they become fluent in language and may develop a good vocabulary. They become able to construct sentences and use grammar well.Moral development is almostthing that b egins during this phase. This is the process by which children take on rules and expectations of the society in which they brought up and develop a sense of right and wrong Emotional as children progress through this pointedness they begin to lose the bounds with their main careers although they still need their support. They begin to be more independent and start to develop a sense of sense Most of our emotional responses are learned from our parents/guardians.All children learn to control of their emotional Reposes and to resolving power conflict and parents/guardians should praise them when this occurs while trying to understand the temper tantrums of frustration that do occur. Children begin to show signs of compassion and empathy and again careers need to encourage this. During this stage children also develop the ability to talk about their feelings. Even at a young age children will say things such as l feel sad or that makes me happy. Social- as children develops into soc ial beings they go through what us termed oscillations.Primary solicitation takes place within the family although there as many different types of family. blood with people outside the family becomes more important as children move through this stage. Teenagers 11-19 years Physical- at puberty, chemicals in your body called hormones trigger many changes, including increment spurts and freight increases, and boys and girls begin to change and look different as they move up into young woman and men. Intellectual- ideas about religions and politics may also begin to think about as their minds become more complex. Long term memory develops which enables teens to study for pass exams.Adolescents are able to start thinking about possibilities for both their immediate and long-term futures and plan ahead. Decisions such as whether or not to continue in precept or to go out to work may be options for some. Emotional- often teenagers alternate from behaving like children and then behav ing as adults. They also often feel misunderstood and may repugn parental value, deliberately pushing against boundaries which are often perceived as too restrictive or controlling. Teenagers become less dependent on family for emotional support and urn to their friends for advice, which is called influence of a fellow group.Young people want to be accepted by their friends and this can sometimes lead to difficult situations, affecting both self-esteem and self-concept. Social- social and emotional developments are intertwined. As teenagers gain independence, they spend more time with friends. This allows them to practice social skills. As teenagers turn more to their peers they often struggle because they want to be liked. look recognition is very important and things like the types of clothes and interest that are followed become significant.Peer pressure can also present difficulties as it can challenge many of the ideas learned from families. This can be a period during which problems can start by experimenting with alcohol, sexual orientation and attitudes toward education. 2. Know the factors that affect children and young peoples development 2. 1 identify the factors that affect childrens and young people development to include Background health environment Income- An income is the amount of money an individual has pay to provide everything they need in there life.This usually comes from paid employment or infinite an individual may receive from the government. Housing- where your life affects a lot of an individuals growth and development, some people lie in in cities, towns, some live in the suburbs and some live in rural areas. at that place are different types of places that you live in that can affect your health and wellbeing. Housing standards have improved a lot in the I-J but there are still people who live in poor housing. Environment- as well as the type of home you live in, the local environment and your community also affect your growt h and development.Other environmental actors can include living in overcrowded areas with no recreation spaces, living close to busy roads which are noisy, living near sources of befoulment or living a long way from health and welfare services. Many areas have high crime areas which is very dangerous and stressful Education- education affects development mainly because it affects Job opportunities. Higher educational achievement usually gives individuals more choice of the types of career or employment they can follow in the I-J, education is compulsory between the ages of 5 and 16, although many people study ended the age.Culture- people are categorized by themselves and others in different slipway for example, race, social class, ethnicity or religion. Sometimes this can lead to stereotyping and people may make generalizations about other based on, for example, the types of clothing they wear. Gender- gender stereotypes as also reinforces by the types of Job people are directed to. For example, the health and social care sector is mainly staffed by woman although today many more men are choosing Jobs in this area. Once in working there are employment laws against discrimination. 3. Know how to support children and young peoples development. . 1 outline different ways to support children and young peoples development to include physical development communication intellectual development social, emotional and behavioral development Play is a big role in childrens and young peoples development. There are different ways in using language, verbal ways which are to question, clarify, describe, explain and debate. There is also nonverbal ways to communicate, like listening, looking and touching. Talking to your child, tell your child what is going to happen for example now were going to have a bath.When we are dry, well get dressed parents can start reading with simple board books and longer stories as their child gets older. Story times where they can use their imagination and have input in their stories are also effective. Music is also good play to young children they will interact with the music by dancing and try to sing to the words. When they listen to lively songs or rhymes they learn about the world around them and the rhythm of language. Repeat their statements back to them with correct words. soften your child lots of praise for heir efforts.Physical Children develop at different rates while some are naturally late bloomers and others are ahead, there are things parents can do to encourage and support a childs physical development. Encourage your child to move from one place to another, play games with them, run around a playground or sports field, and climb things. Intellectual Encourage your child to find out what he likes to do and answer your childs questions when you can. As they grow older, many children lose their curiosity. Make sure your child eats well, stay active and gets proper amounts of sleep.Provide an opportunit y to learn musical instruments or practice some form of performing arts. Reading will help your childs mind grow. Social, emotional and behavior development Children often struggle with expressing their feelings they need help knowing how to fittingly manage their feelings. Using language to identify, label and respect. It can also be helpful to tell and show young children other ways to manage like pounding clay, drawing pictures, and telling stories about how they are feeling. Helping to find appropriate ways to express emotions.

Comarch Business Model

The customers in this group ar Heinlein, Scrabbles, Renault, Naive, Coca-cola, ruddy Bull and more. Government This unit provides a wide variety of solutions to different kind of customers from the Public Sector. The contestation of customers includes The Ministry of Foreign Affairs of the Republic of Poland, The National Bank of Poland, Albanian State Police and more. ERP The unit is utilise to growth and implementing intuitive packet solutions to help Seems optimize their business processes.Companies that use Compares ERP systems are Coca-cola, Neonate, Yves Richer, T- Comanche AS develops and delivers harvest-times and go specifically targeted at their groups of customers. Telecommunications The products positive for electrification aim at increase the revenue of the companies and build strong relations with customers clients and business partners. This portfolio of products is vast and goes from Customer, Revenue and harvest Management to Application Integration Infras tructure.The main products developed for this orbit are Comanche Corporate Self Care provides online ordering, data management and reporting for corporate customers Comanche Central Product Management simplifies IT architecture and speeds up new product launches by providing a single place for managing the product catalogue and product lifestyle. Comanche Service Quality Management it gathers network, application and service statistics, aggregates it and presents it against service models.Finance The products in the pay sector are evolving every year in order to accommodate the needs of the customers. Some of the products created are Comanche credit process management it is a system that supports transaction processing as headspring as the application approval, security valuation, customer risk assessment and credit approval. Comanche mobile insurance advisor it covers the social unit gross sales process from identification of the customer and needs analysis through emulations and quotations, investment advisory, to generation and write of the proposal.Services This specific set of products provides advanced IT solutions in order to boost a caller-ups performance. The list of products comprises the following package and solutions Comanche Enterprise Marketing Management it provides customer-oriented companies with the ability to plan, execute and track cross- channel campaigns and to build attractive the true programs to engage customers by delivering highly relevant offers that encourage them to buy more and more.Comanche SEA it offers IT solutions for the management of sales support and the work f sales representatives, integration solutions and services to communicate with business partners, as well as on-line Web applications for managing sales and trade marketing and business communication with contractors. Government in this theatre Comanche specializes in the design, implementation and integration of advanced IT solutions for state administra tion offices, topical anaesthetic government and the utilities picture market.Some of the software developed are Comanche Gerri this is a modern assail ERP system for organization management which is suitable to the needs and requirements of public administration. It offers budgetary reporting facilities including budgetary accounting forms in printable or electronic versions. Public Electronic Service Platform it is a portal solution aimed at public administration, local government, and fully and partly nationalized companies.The solution aims to ease procedures for clients of government agencies by making a wide drift of Internet solutions available to them so that they can conduct their affairs without having to go in person to the offices concerned. ERP this area of development of products is the flagship of Comanche. The software ND scalable to the unique needs of each company and industry. The signature software is called Comanche ALEUT. Comanche ALEUT is a state-of-the-a rt management software system which represents the end result of seventeen years of birth developing some of the most innovative IT solutions available worldwide.The software is designed to save the time of customers, trim down their costs, enable a streamline communication between departments, and to arm them with easy- to-use- reports for successful decision-making. The value proposition of the company and the features that make Comanche AS be unique in the market are various. They focus on the customer satisfaction and excellence in the products and services delivered. Comanche,in order to satisfy the requests of their clients, implements projects within the defined budget and schedule.The Polish company, with almost 20 years of industry experience, is able to understand the business and technological needs of their customers developing the best solutions for them. One of the key features of the products is the faster implementation and easier integration, reducing the risk lev el of each project. The solutions developed are easily configurable and will develop along with the clients business. The adaptation of the products to the customers needs makes Comanche be a real long-term partner.

Automobile Brake-by-Wire Essay

This paper was brisk for Braking Systems, taught by Professor Kelley Automobiles strike changed considerably since Henry Ford first produced economical vehicles rapidly. He was the one to start the Ford Motor Company. Ford vehicles, as many otherwise vehicle companies substantiate geted mickle to think in a different way as to how we travel from transmit A to point B in a resourceful manner. Todays vehicle owners feel having in the raw gambols and mod technology in our vehicles atomic number 18 considered a luxury.When a driver is behind the wheel, they feel in aver of where they are going and when they want to stop. But when it comes to having new equipment in our vehicles, we want to have a go at it how it all works. We know when we want to stop either for stop signs or preventing an accident with a person or an object. The driver is always thinking of when they may need to halt and how to react when the braking happens. Americas popular cars are continuously evolvi ng.Many engineers who are currently working on producing and designing vehicle models are pitch new features that go out appear sooner than later. Since the person at the wheel exit not have the authority to pasture brake when they feel necessary, placement of these new digital technologies is a dramatic change for drivers. Drivers will need to understand functions of the new digital technologies that are being installed in their vehicles. They also must be aware of the changes that will affect them.Engineers who are working in the auto industry have like the new brake-by-wire technology idea and some vehicles such as Ford, GMAC, and BMW have introduced this digital feature in their most recent models. A vehicle defined by wire is referred to when one or to a greater extent than of the primary vehicle systems operate with electronic controls instead of a traditional mechanical linkage. Companies are experimenting with this feature and studying the benefits from changing our c urrent brake system to digital brakes for our upcoming vehicles.As this is being done I really hope these engineers and companies are researching this new technology so that accidents can be prevented and eliminated. I personally am excited about the digital technology that vehicles are equipped with. The imperativeness of driving will be taken off the driver tremendously. This new system will allow the driver to be more engaged in the entertainment process with the passengers. Looking at the conniption or messing with the radio are luxuries that the driver really doesnt have.With this new technology the driver will not have to worry about when to brake or how to stop the vehicle. I suck that the detailed digital chip that is installed to operate this system will do its job accurate and correctly. I assume that the driver will only have the responsibility to maneuver and adjust the speed of the vehicle. On the other hand, this theory is very concerning to me, we as drivers feel comfortable when we have control over when and how we stop. Too many questions rise in my mind, when technology is responsible for doing the work.Again, when I press on the brakes I do not like the idea of a chip having all the control of stopping my vehicle. Although we are not fully aware of this new system yet, I feel that in the long run this new system will only create problems. I imagine that there will be more accidents occurring due to the idea of a chip stopping the vehicle will wear out or possibly just simply fail. I also feel that with this new technology, society will have a different outlook on driving.My question is, will more accidents occur due to the mathematical wear and failure of the chip responsible for stopping. Not only will this system create problems for our future but Im sure it will only get more expensive. I as well as many other drivers can barely afford to buy a guileless vehicle, let alone an expensive high tech vehicle. Any technological advancemen t that appears in our lives will change our way of living and thinking. This will have a big impact on consumers. The by wire systems will benefit drivers to have the brake by wire installed in our vehicles in the near 10 years.It may not be far off from now when vehicles will have the brake by wire, but in the meantime we will depend on the development and accuracy for the brake by wire to work effectively. Of course we must save money for these high tech vehicles because Im sure future vehicles involving these elaborate systems will only continue to be more costly. References Fantanelle, Anthony. Brake-By-Wire Promises to be the Brake System of the Future. ArticleBase. http//www. articlesbase. com/automotive-articles/brakebywire-promises-to-be-the-brake-system-of-the-future-113122. html. , March 06, 2007. August 29, 2013.

SWOT Analysis for Classic Savory Essay

SWOT Analysis for Classic SavoryStrengths 1. Classic Savory offers varied kinds of nutrient that they offering to their customer when looking at the menu. The order of the menu is excellent and arrange thence to their categories, a very easy way to recognize the food that a customer would order. Pictures of the food itself were besides placed in the menu to add attraction and interest of what kind of food they be serving. 2. The timber and taste of the food itself is very delectable, you would come back again and again to them. One of it is their classic yellowish the specialty of Classic Savory that you can order it classic or buttered.Distinctive Competence The some selling food is the classic chicken community are craving for their chicken even at a high cost. They will continue doing the best quality and taste of when it comes to their special menu and much variety of foods those customers are willing to eat anytime. Waiters should be more approachable in dealing to t heir customers when rescript and request from them. Core Capabilities The competing menu in other restaurants is their 99 pesos meal where you confound a meal and drink already, but it is only available during Monday to Friday. In this plan, they will not run out of customers during workweek days.Weaknesses1.I could say their first weakness is the price of their food. Savorys food is very expensive for the people to buy. Example 1 whole chicken of Classic Savory chicken cost approximately cd to 500 pesos which that price you can buy one bucket meal of KFC .It has already rice, fixins, drinks, and 6 pieces of chicken. 2.The attend of Savory is quite slow it takes 20 to 30 minutes before the food arrives. When it comes of requesting to get your bill, it also takes time and they will ignore you when you need the waiter. 3.The table is a bit crowded inside hot which the waiters have difficulties to move.Opportunities The business of savory is continuous and smooth, so it is recom mended to renovate a bigger space to have more customers and offer thema better service give to them. Savory have a venture to compete to other restaurants with their best service when it comes to food and have time to think of another food that they would offer for the customers. Foreign customers are also coming and ordering to Savory that proves that Filipino Foods are delicious and it is the best ( For me ) Environmental ScanningAs I get word to the place where the Classic Savory located, thither are no near restaurants in the place, but there are stalls, DQ, and semi-restaurants that surround Savory. It is easy to be spotted because the people are mostly passing by and located at the ground fib of Robinsons Manila. When it comes to the restaurant itself, it is a bit crowded and small.ThreatsI could say that the possible threats of Savory are goop, KFC, and Bon Chon. Why? Because their special foods are chicken which that is the special food also of Savory. For Restaurant l evel is the Max and two fast foods KFC and Bon Chon.The threats that I have mentioned are far from Savory. The 3 threats are located at the top level of the mall. There is no possibility of representing a Strategic Group will form that will threaten the Savory. In case, there is a spy near to Savory that will observe their procedures, services, quality of food, strategies, process and services which can be reported by their competitor to form an fancy and strategy to downfall Savory.

The Reporting of Human Resource Accounting

CHAPTER ONE INTRODUCTION 1. 1 telescope OF THE STUDY Indeed, accountancy profession is a profession that encompasses other profession and that is why accounting has normally been thought of as highly technical field that can provided be chthonicstood by the professionals (chartered accountants). Also, it has often been called the language of demarcation. Even, nation in the business world birthers, managers, banks, stockbrokers, investors, gentlemans gentleman pickfulness managers, lawyers, to mention a few all roles accounting names and concepts to describe their elections and the activity of every business they engage in whether large or small. objet dart, according to the dictionary of forethought by Daniel Hartzell gentle Resource Accounting is be as a concept that views the employees of an scheme as large(p) as sights interchangeable plant and equipment. It is important to record here that pitying resources accounting take aways measuring stick the addres ss incurred by business judicatures and other entities to recruit, train, develop and exert their homosexual being great(p). It also take aims measuring the economical assess of people to brass. These people consist of suppliers, customers and the society as a whole.It is not an over education to say that we ar living in an era of accounting and as such merciful resources accounting must not be seen as an ordinary concept in the field of accounting entirely as a current tr decision that has come to stay. However, in this strike, concenter shall be placed on pitying resources accounting and how it allow for be reported in the fiscal teaching, which also mean the capitalization of valet resources as an asset which can be amortized. Although, the outlay of tender resources whitethorn be fairly difficult to quantify, hence thither is no reason to nourish them at zero or not to record them in the pecuniary statement as an asset.If the change in the look upon of m atomic number 53y ar accounted for, depreciation and maintenance of plants and machinery be also accounted for divers(prenominal) adjustments atomic number 18 do in material, machinery and other asset at that placefore, inclusion in the monetary statement, serviceman aspect which form al or so septenaryty-five percent or more of the nub asset that gos up the production in the governments argon only accounted for in terms of salary and hire. Leaving such instruct bulge out of pecuniary statement picture(a)s only twenty-five or slight(prenominal) percentage of the cost of production.Based on this, such financial statement does not provide total information for decision making. 1. 2 contention OF* THE* PROBLEM While the concept human resources accounting is intuitively attractive, the significant lines it poses impart not be swept under the carpet. For the utilisation of this investigate the following problems be argonas we to proffer solution to The poss ible ways of measuring the financial worth of an man-to-manisticist in an organization. The treatment of human resources as an asset to be amortized over metre in the financial statement.How to deem the prep atomic number 18 of managerial action to employee moral, productivity and turnover. To furnish a more accomplished and realistic picture of the organization financial strength and the total contribution to the economy in general. text editionlist-item The aim of this study is to evaluate human resources accounting and treatment in financial statement. It is pertinent to business line that objectives be identifies into twain divisions the general or broad objectives and the specific objectives.Bearing in mind the problem this study hope to provide a solution to, the general objective is to achieve a trigger of idea to be apply by a further police detective for the formulation of whatsoever technique, for the fiscal respect of human resources and the specific ob jectives is the prepa dimensionn of a more fat financial statement minded(p) the mo nettary evaluate. textlist-item Employees as individual are not usually accounted for rather the tax of their proceeds is accounted for and the rate of their pay in the nature of salaries and wages are accounted for.This study intend to classify employees as asset and give quantify to them accordingly and create ideas to aid the formulation of measure for treating them in the financial statement. textlist-item The limitations to the study take INFRASTRUCTURAL FACILITIES There is throttle library and computer facilities which sport gross effect on this research throw. LIMITED FUND The situations of the economy constitute problems to students as relating to raising funds. LIMITED meter Due to the nature of the school calendar, at that place is little or no age to flow out adequate research on the study being done. textlist-item The followings are the research question to be considered How can fiscal cheer of employees service be launch? Can this monetary value aid management in internal control? What are the possible effects of the monetary worth of employees services to the profitability of an organization? What impact would training and evolution of employees deplete on the mental process of an organization? textlist-item The hypotheses to be scrutinyed are stated below H0 Most income statements are neither without adequate consideration and inclusion of the human resources element in the financial statement.H1 Most income statements are complete without adequate consideration and inclusion of the human resources in the financial statement. H0 There is privation for capitalization and amortization of human resources like other fixed asset in the financial statement. textlist-item FINANCIAL STATEMENT This are the accounting reports in respect of the economic activities of an endeavor, prepared menstruumically and usually at the end of every financial ca tegory. These statements form an integral part of the companys annual report and accounts eon their components are specified in cardinal CAMA and the Statement of Accounting (SAS) No. . CAPITAL ASSETS Assets including investings not held for sale, modulation or consumption in the normal course of business. Capital assets are certain types of assets that qualify for fussy treatment when gains and losses result from transactions involving the assets. AMORTIZATION It is the writing off of assets, the lives of which are decided not by deterioration or obsolescence, but the expiry of the tenure of ownership. It is distinguished from depreciation in that there is generally no deterioration in the performance of the asset during its life.Amortization is for intangible asset. CAPITALIZATION The term capitalization is derived from the word capital. Capitalization is the process of determining desire term capital requirements of a business and obtaining capital for it from conglomera te sources of fund. compassionate CAPITAL That part of an organisation capital re booned by the ability, experience and skill of its work force. It adverts to the cognition, education, training, skills and experience of a firms worker that have economic value to the organisation. textlist-item memory access Bank Plc. was in bodilyd in 1989 as a private control financial obligation company with ownership residing with Nigerians and institutional investors. The Bank was subsequently listed on the Nigerian Stock deputize in 1998. regain Bank Plc. is a full service corporate commercial bank in operation(p) through a network of over branches and service outlets located in all major centres and cities crosswise Nigeria, Gambia and Sierra Leone. admittance Bank is recognized as Nigerias fastest growing bank in the fastest growing sector of the fastest growing African economy. price of admission Bank had consistently handsome at a triple digit across key performance indicators sin ce 2002 an unparallel performance in Nigeria and indeed in Africa. As a result, from a low ranking position in the Nigerian banking industry in 2002, the bank had risen significantly to rank amongst Nigerias top 10 banking groups. Access Bank had painstakingly built a formidable brand over the eld in its keep drive towards becoming one of Nigerias leading financial institutions with the appointment of its current management group in 2002.Access Bank has successfully implemented a two-pronged growth strategy of both entire and inorganic growth with the objective of emerging as one of the top three banks in Nigeria at heart the next five years (2007-2012). THE POST CONSOLIDATION Access Bank Plc. was one of the starting to successfully comply with the Central Bank of Nigerias banking consolidation policy through the acquisition of two Nigerian banks Capital Bank International Plc. (formerly Commercial Bank Credit Lyonnaise Ltd) and Marina International Bank Ltd (formerly confede rate Irish Bank).The three banks people, processes, systems and technology were fully integrated in a record clock time of 60 days. The Access Bank Plc. integration mount is now the posture for integration in the banking industry. After the management and ply of the Bank, the Netherlands Development Finance Company (FMO) of the Netherlands is amongst a number of significant institutional investors in Access Bank Plc. stock, having invested US$15million in the bank by way of direct rectitude in 2005.This depicts the floor of confidence international investors have in the bank, its corporate governance and management strategies. The bank in 2007 conducted a phenomenally successful local and international public placements of common stock which has seen its shareholders funds grow by 560% to approximately N160billion. CHAPTER TWO LITERATURE REVIEW textlist-item The term human resources accounting has been abstractized to involve measuring the cost incurred by business organizati on and other entities to recruit, train, develop and maintain their human capital.But an overview of this research study shows that if investigator must discuss or research on human resources accounting, certain tie in terms such as human resources planning, human resources forecasting, human resources auditing, and human evaluation must be delineate. textlist-item This involves having to employ the right number and the right kind of skill that result in the long run maximization of individual and organisational make headways. It also gives consideration to skill auditing within organization but redundantly requires that human resources goals give attention to labour market condition in the environment of the organization.Human resources planning are the process of determining power requirements and the means of meeting those requirements in order to carry out the integrated plans of an organization. Human resources activities are important to individual, organization and nati onal arenas in order to lick about the optimal utilization of human resources. Human resources planning involve projecting and forecasting the present personnel functions into the future. textlist-item This foc mathematical functions on institutional adaptations resulting from external pressures and changes.This human resource forecasting is important because of various external pressure that actuate resources forecast includes Amount of production. Techno dianoetic change. Supply and demand condition. textlist-item Auditing is an intensive, uninflected and comparative process. Human resources auditing has to do with investigation into credit line analysis, recruiting, testing, interviewing, training, promotion and transfer personnel appraisal, labour relations, employee hits and service, wages and salaries, administrative and personnel research.Computerized personnel system today uses human resources skill inventories. This inventory require a lot of info, which include perso nnel factors, education and training experiences, skill job experience and other additional information. It is obvious that it is an overstatement to say that the reporting of HRA information in external annual reports brings with it the question of its audit. cost incurred in human resource are readily subject to verification by the auditor and thereof present no new problems. personify expirations on the other hand, if base on the theoretically unplumbed assessment of future benefits remaining for the organization, present some problems for the auditor because human resource and behavior are highly complex. But, conventional accounting also uses presages, assumptions, in legion(predicate) areas such as depreciation associate to the future which could be as unpredictable and less accurate. The verification of value-based data for human resource in annual reports had represented a antithetical and more substantial problem for the auditors.However, there had been found a growi ng interest in value-based human resource accounting at some time in the future could not be ignored. Flamholtz suggested that Human resource accounting will have an impact upon corporate financial reporting. In the future, corporations would have to report on their investments in human assets. At first this information will be reported in the chairmans letter of corporate annual reports. The purport will be to show managements attention to building human assets.Some companies whitethorn choose to include this information in a statement of intangibles, and some will include it in proforma financial statements. Ultimately, however, it will be included in conventional statements as a generally authentic accounting practice textlist-item Theoretically, human resources accounting had been explained from different analysis make by different authors. Conner (1991) in his theory titled the resource theory considered human resources in a more unmistakable way. This theory considered tha t the competitive position of a firm enumerates on its specific and not duplicated assets.The most specific (and not duplicated) asset that an enterprise has is its personnel. It takes advantage of their interdependent knowledge that would explain why some firms are more productive than others. With the same technology, a solid human resource team makes all the deviation (Archel, 1995). Another interested theory is that of the two principles of human resource cost and expenses recognition principle Theoretically, the two principles of human resources cost and expenses recognition principle have been utilise to explain the treatment of human resource accounting in the financial statement.Accountants are known with human resource cost principle of treating human resource in the financial statement. They claimed to have accounted for human resource cost for a long time in front the phrase human resource accounting come into light. prevalently, they have followed the practice of ch anging human resource cost, associated with production (e. g. direct labour) to inventories manufactures and changed all other human resource cost(wages and salaries) to operating expenses in the period incurred.This principle of accounting for human resource provides little insight into the recording of human resource cost but it does not show or identify human resource as an asset in the balance sheet. Strictly speaking, for the purpose of this research the accepted theory had been deeply rooted in different models of accounting for human resources as explained by Jawhar Lal (2003). textlist-item These two under-listed method of accounting for human resources will be critically examined and explained broadly for the purpose of this work.Human Resource Cost Accounting (HRCA), i. e. , cost-based human resource accounting. Human Resource, Value Accounting (HRVA), i. e. , value-based human resource accounting. textlist-item HRCA whitethorn be defined as the metre and reporting of th e cost incurred to acquire, develop and replace human resources. Generally speaking, (i) historical be and (ii) switch costs are recognized in human resource cost accounting model.Historical Cost (Acquisition Cost) of Human Resources This model known as the historic cost model focuses upon the amount of expense incurred during the defined period on clump training and orientation, familiarization and on-the-job training, and formal development and experience. This is the amount of the additional development and experience. This is the amount of the additional investment in the acquisition and development of human resources. Acquisition cost involve costs of recruiting, selecting and hiring people to meet an organisations present and future human resource needs.These costs refer to the sacrifices that must be incurred to acquire a new employee. Development costs refers to the sacrifice (costs) that must be incurred to train a person either to provide the level of performance normall y from an individual in a given up position or to enhance the individuals technical, administrative, or interpersonal skills. Development costs include these components Orientation, off-the-job training, and on-the-job training. These three components generally include costs such as salaries, tuition, materials, travel and consulting fees.Orientation costs are costs associated with formal orientation of employees. The orientation makes employees familiar with personnel policies, company products, facilities and so on. Orientation costs are generally a mixture of salaries and materials. The salaries are for both trainer and trainee. Materials may include brochures describing firm policies, history, etc. Off-the-job training costs are incurred in formal training not directly connected with actual job performance. Formal training programmes may be advance technical training, or management development programmes.Off-the-job training costs may include salaries, tuition, meals, travel, f acilities costs, consulting fees, and materials. Salaries include the cost of trainers as well as trainees. On-the-job training costs are incurred in training an individual on the job itself rather than in formal training programmes. On-the-job training is used not only for production workers but also for professionals such as accountants, engineers, and management trainees. The cost associated with on-the-job training include labour and materials costs. Accounting for Historical CostsHistorical costs of human resources are treated in the same way as expenditure on fixed assets such as buildings, plant and machinery. Upon capitalization, the amount of investment in human resources will appear as assets on an enterprises balance sheet, and be compose off over the anticipate employment life of the cross group of human resources employed in the enterprise. This allotting process involves recording of investments in human resources through a capitalization process recording of routin e (periodic) expectations of such capitalized items exploitation a adequate mortization procedure recording of losses on account of special expirations which may result from obsolescence of investments in certain skills or knowledge capabilities or the turnover of personnel and dynamics and conditions of human resources in terms of investments therein. The determination of a suitable amortization procedure to recognize expirations in human resource is difficult and highly involved. Human resource investments are of a highly varied nature with different periods of long term benefits. gain, uncertainties of conditions of employees, and even fatality rate add to the complication of deciding upon appropriate amortization practice. Ideally, expiration of human resource investments should be determined by association with those periods during which the benefits of the investments are experienced by the entity. As example, cost of recruiting should be amortized over a period of time whi ch is the best estimate of the remaining time that the individual will remain actively in the employment of the company.Training costs should be amortized over a period which is the best estimate of the time during which the benefits for such training will be enjoyed by the firm. Special training to develop a skill which will be utilized for a short time period should be amortized rapidly. General executive training on the other hand, may be amortized over the estimated remaining tenure of the recipient role with the company. Amortization time periods should never extend beyond the date of the recipients tenure with the organization. table 2. 1 ABC COMPANY LTD. BALANCE SHEET AS AT 31ST DECEMBER, 2003 FINANCED BY plank 2. 2 ABC COMPANY LTDINCOME STATEMENT FOR THE YEAR ENDED 31ST DECEMBER, 2008. In summary, plot of ground cost-based HRA system, are rather severely restricted in the range of their usefulness, within that range, they can be quite worthwhile. Furthermore, the applic ability of existing accounting techniques and the familiarity of managers with these techniques suggest that such an approach can save as a logical starting point. Replacement Costs of Human Resources. Replacement costs as used here refers to the estimated costs that would have to be incurred by an enterprise in order to replace its existing human resources with others of comparable ability and experience.The determination of permutation cost involves estimates and these estimates are concerned with the present rather than with the future. Flamhottz has highly-developed a concept (model) for calculation of positional switching cost which he defines as the sacrifice that would have to be incurred today to replace a person occupying a specified position with a substitute sure-footed of bowing equivalent services in the given position. There are three basic elements of positional replacement costs acquisition costs, development cost and separation costs.Acquisition and development costs stock-still remain as discussed under historical cost of accounting for human resources. Separation costs are or incurred as a result of an employee leaving a position or job in an organization. It includes three basic components separation compensation costs, differential pre-separation performance cost, and vacant position cost. These costs are generally capitalized and amortized, but should be expensed when the employee ceases to be employed. Separation compensation cost is the cost of severance pay, of any personnel. It may range from very little or no cost to a persons salary for one year, and perhaps more.Differential pre-separation performance cost is the cost of lost productivity preceding to the separation of an individual from an organization. There is a tendency for performance to decrease prior to separation. In many cases, differential pre-separation performance costs may be difficult to measure for specified individuals but may be measurable from historical pe rformance records by personnel classifications. Vacant position costs may be incurred during a period when a search is made for replacement in other positions, holders of the last mentioned may perform less effectively when the former is vacant.This difference in performance or less performance can be termed a cost of vacant position. Evaluation In a sense, replacement costs can be viewed as representing a bridge amidst historical cost approaches and economic value approach. The justification for considering replacement cost as a form of economic value is the mesmerism that the value to an organization of an individuals services is reflected by the amount by the amount that the organization would have to pay to replace their services. Furthermore, replacement costs are present-oriented rather than future-oriented.Thus, it is not necessary to make estimates about the future in order to determine human resources values in terms of replacement costs. There are several difficulties a ssociated with the use of replacement costs for human resource accounting. Replacement costs are often ir pertinent since management may be either unwilling or inefficient to replace a particular individual with another person of similar abilities. textlist-item Jawhar Lal (2003) explained in his study that human resource value accounting is an onrush to measure the value of human resources on the bum of benefits accruing to an organization.The amounts of such benefits are derived from the value differentials attributable to investment in human resources. Many authors have developed models for calculating (estimating) the value of human resources of an organization. These models have some similarities, but they do vary somewhat in both concept and in choice of surrogates. For this research work to proffer solution to the question of how human resources of an organization can be valued. Some models have been used thusHermansons model Hermanson discussed two possible valuation meth ods, both of which are based on economic concepts of value (a) The Unpurchased Goodwill method, and (b) the change turn in Value Method. Unpurchased Goodwill Method Hermanson had suggested that the value of human resources of an organization may be assessed by capitalizing earning in excess of normal kale for the industry or group of companies of which the firm is a part. This approach is historical cost-based and thus of limited use as a predictor.Also, if it is based on projected earnings rates it could be no better. This approach implicitly assumes a zero value for all human resources in competitive situations since a positive value of human resources requires above average earnings. Adjusted Present Value Method This method requires four steps in order to arrive at the value of the human assets. Estimate annual wage and salary payments for five years into the future. Calculate the present value of estimated wage and salary payments by applying a discount factor adapted to th e normal rate of call back in the economy.Calculate an average efficiency ratio based on the previous five years performance. This ratio is found by dividing the actual earnings of the firm by normal earnings for distributively year and averaging the result. (In making this calculation, the latter years receive more weight than the earlier years). Multiply the present value of the future wage and salary payments by the average efficiently ratio. The resulting take in represents the estimated present value of the human resources. This method also is related to Hermansons unpurchased goodwill model and shares the same limitations.In addition, it may be criticized on the ground that future compensation is as much as measure of the liability of the firm employing the individual as it is an asset. The concept, therefore may relate to the human capital represented in individuals employed by the firm. Both of Hermansons models were suggested as possibilities for external reporting and m anagement uses. Giles and Robinsons instance Giles and Robinson suggested that the valuation of human assets should be made in term analogous to the valuation of a business on a going concern land.The price earning ratio, which relates market capitalization to the latest reported earning view is their point of departure. Based on a try of companies with similar characteristics, an average P/E manifold is computed and then adjusted to arrive at the multiple applicable to the firm by providing for (deducting from the average multiplier) the factors that are not related to human assets. The multiple is further adjusted as needed, for application to different job categories.Gross remuneration of employees and all additional expenditures related to investments in human resources are capitalized by using the appropriate multipliers. The technique provides the basic data necessary for periodic human asset, balance sheets and income statements and human asset profiles and projections o f the firm. The multiplier represents a number of years capitalization of the annual human resource figure. The total human asset value in a firm is either equal to or less than the amount of goodwill (the going concern value less net non-human assets).Due allowance is made for other goodwill elements, such as product loyalty, patented processes and the value of long term contracts. The net change in human assets value in a period is computed as the difference between capitalized amounts which enhance the value and capitalized provisions for dimension or amortization of value. Lev and Schwartzs model This model determines present value of future earnings of a person in an organization. The model developed by Lev and Schwartz to estimate human capital value of a person (y years old) is EVr*=t=rTPr? t+1)i=rtIi1+rt-r Where EVr*= the human capital value of a person r years old. I(i)= the persons annual earning until retirement and this serial publication is represented graphically by th e earnings profile. r= a discount rate specific to the person. T= retirement age. Pr(t)= Conditional prospect of a person of age r dying in year t. I*t=fI? (t), t=r,.. ,T This model provides a reasonable measure of human capital which could be used for aggregation in macro statistics and in assessing the dynamics and mobility of such capital.While the authors record that capital values determined by use of this model will provide financial statement uses with expensive information about changes in an organizations labour force, the models use for practical decisions of managers of organizations or of potential investors in organization is obscure or even non-existent. harmoniums exemplification Organ attempted to measure in monetary terms the net present values of some of the human resources of a certified public accounting firm. A human resource value model was utilized in the research which is exhibited in table 2. Table 2. 3 Major Determinants of human Resource value person ate germ Pekin Organ, Application of a Human Resource Value forge A field Study, Accounting, Organisation and Society, Vol. 1 No. 2-3, 1976, p. 198. According to Organ, there are seven major determinants of the values of human resources. Monetary value benefits potential. The individual performance index. Efficiency index. Standard work index. Maintenance costs (salaries or wages) Start-up costs (recruiting, initial training). Training and development costs. luck of continued employment.Probability of survival. Organ entrusts that has model generates data that are amiable for use in an on-going manner like a performance evaluation system or a human resource value accounting system. Organs model has two major limitations which are, one, the total value of the individual is not considered, and two, the model is limited for use in professional service organizations. Jaggi and Laus Model In human resource valuation, there is a problem of forecasting the expected promotion chances and tenure of employees on an individual basis.To overcome this problem, Jaggi and Lau refer to group as homogenous group of employees who may not be necessarily working in the same department. They claim that on a group basis it is possible to know the percentage of people (in a particular group or department) likely to get promotions or to leave the organization before death or retirement in future years. This model assumes that the pattern of employees movement generally stay constant over time. Therefore, predictions based on historical data for one period can be used for future periods also.The authors assert that with some intuitive justification, the model is likely to provide greater accuracy and reliability. Morses Model According to Morse in his study A Note on the Relationship between Human Assets and Human Capital, (1973), the following equation was implicating attributed to Flamholtz A=i=1NrTIi(t)1+rt-r+rTX(t)1+rt-rdt equating 1 Where A= human assets value to a formal or ganization N= Number of individuals before long employed by the organizations R= current timeT= highest time at which an individual before long employed leaves the organization Ii(t)= net value of the services rendered by individual i at time t to the organization, Ii(t)=Gi(t)-Ei(t). Gi(t)= gross value of services rendered by individual i at time t to the organization. Ei(t)= all direct and indirect compensations given to individual i at time t by the organization. X(t)= value of services of all individuals presently employed working together in excess of value of their individual ervices at time t and r= time value of money. Morse then converts the Lev and Schwartz equation, which determines an individuals human capital value under certainty to C=i=1NrTEi(t)1+rt-rdt Equation 2 Which according to Morse, is the total human capital employed in an organization as it exists at time r. Now, by expand equation 1 and re-arranging it, the write says Equation 3 says that the present value (PV) of human assets equals Total Present value (TPV) of human resources less present value of payment to the employeed.Flamholtz Model Flamholtz in 1971 proposed a normative human resources valuation model which would trace the movement of an employee through organizational positions or service state where the employee is expected to render in specific quantity of service to the organization during a specified time period. The luck of the individual occupying this service state is needed so that expected service from the individual can be derived using ES=i=1NSiP(Si) Equation 4Where Si= services that are required from the individual in a service state and PSi= probability that the individual will occupy the particular service state. The service than an individual renders determines his or her value to the organization and Flamholtz stated that the monetary equivalent of this services can be represented in two ways. The first way is to determine the quantity and price of the servic es and use their product as the monetary equivalent, and the molybdenum expected services are discounted so that their present value can be determined.Also, in 1972, Flamholtz offers a model for calculating an individuals value to an organization using the present value of the set of future services the employee is expected to remain in the organization. This model is conceptually sound from a benefit point of view and would have left little room for improvement. During this same year, Flamholtz proposed expected realizable value as a form of economic valuation of the human resources. His model postulates that an individual is not valuable to an organization in the abstract.An individual is valuable to an organization in relation to the personal attributes and the characteristics of the organization. On a conceptual and theoretical level, Flamholtz has tried to identify the key variables that determine an individuals value to an organization and the inter- bloods of such variables he recognizes that these determinants may land themselves to monetary or non-monetary indicators. The model developed by Flamholtz is shown in table 2. 4 below. hedge 2. 4Revised Model of the determinants of an Individuals value to a formal organization Source Eric Flamholtz, Human Resource Accounting A Review of Theory and Research, unpublished paper presented to the Organization Behaviour Division at the 32nd Annual Meeting of the Academy of management, Minneapolis, Minn. , terrific 15, 1972, p. 10. Flamholtz suggested appropriately that this model is suggested as a first step toward the development of a theory. It is conceptual theoretical and perhaps only impressionist.One of the most difficult aspects of calculating realizable value is the affection of the value of a persons expected services. Flamholtz had proposed that it might be desirable to use a substitute measure of surrogate, for this purpose. Examples of possible surrogate measures include compensation, replacement cost and performance indexes. In an taste designed to test the appropriateness of using these measures. Flamholtz found that all three may be relevant for this purpose. He suggested that the choice of the best measure in a specific situation will depend on the intended use of the data.To summarize, according to Flamholtz, the measurement of human resource value of an individual to an organization requires the following Estimate the total time period during which the individual can be expected to render services to the organization. Identify the various service states (i. e. position) that the individual may occupy during the time he is with the organization. heartbeat the value derived by the organization if the individual occupies the various service states for the specified time periods. Estimate the probability that the individual will, in fact, occupy each state at the specified future time.Akintoyes Model Akintoye in 2006 proposed the Net Benefit Model to human resources acco unting in service organization as an expectation of the earlier conventioned models of Morse (1973), Lev and Schwartz (1971, 1972) and Flamholtz (1971, 1972). In this type of an organization, the estimate of benefit generation is a comparatively simple exercise. Each employee has a stipulated and readily ascertainable billing rate and amount of time (measured in billable hours) over his or her estimated useful life with the organization. That may be other types of organizations that give themselves to parallel measurement like doctors and lawyers.The Net Benefit Model as proposed by Akintoye is hereby stated in it most general form below, thereafter the suggested constructs are explained and illustrated in details. Cij=j=1nk=tE-t1(1+r)c? Bqj Equation 1 Where *Figure 1 Adjusted Net Value of Human Resource for the *Organization The equation 1 above tells us that the total adjusted net present human resources benefit of a services organization is equal to the summation, discounted cert ainty-equivalent net benefits of the employees in the organization as shown in the above figure.The major thrust of this work is to think the determinations of certainty-equivalent net benefit streams generated by each individual, after all, the individual are determined, the total human resources benefit for the organization can be resolved by relatively simple procedures of discounting aggregation (Equation 1 and figure 1 refer). drift throw away Figure 2 Major Determinants of Certainty Equivalent Net Benefits cozy up surroundEmpirically, analysis made by Walker (1995) with the aid of diagram showed that Human Resources Accounting in services organization seeks to make managers more of the importance of people as valuable resources and to hold managers more accountable for these resources. It is also an excellent way to assess management performance in this use of human resources. In this way it is expected to encourage better planning for human resources and better decisions w herever they involve people.Lastly, Human Resources Accounting in service organization is an excellent way to encourage managers to take a long-run outlook towards the value of people, rather than a short-run, quick-profit outlook that ignores human resources. Figure 3 Source James W. Walker (1995), Grolier Library tours (1965) stated that an individual who is involved in an exchange relationship, such as exchanging services for pay in a gainful employment situation, will perceive his or her inputs in more than monetary terms. The perceived input include effort, education, experience, skill, seniority and job status.Inputs are considered relevant only if they are perceived as inputs by individual contributor. On the other side of the exchange relationship is what the individual perceives he or she is deriving from the job- sidings. These are categorized in terms of their recognition and relevancy and include salary, prerequisite, prestige and personal fulfillment. The individual wi ll make comparisons of his or her output-input ratio with the situations of others whom he or she considers equal, in an all round sense.The purpose of this comparison is for the individual to determine whether the ratio of his or her output to input is fair. In making this comparison, the individual has in mind another specific individual whom Adam calls the individuals referent. When the normative expectation of the individual in this comparison is violated to that of his or her output-input ratio as perceived is not equal to that of his or her referent (peer), then a tincture of in equity may result.Note that in this definition of inequity, the absolute level of outputs and inputs for the individual and his or her referent is irrelevant. What determines the equity of this output-input comparison is the individuals perception of what he or she is giving and receiving as well as what he or she perceives the referent is giving and receiving. The relationship may occur when the indi vidual and his or her referent are in a direct exchange relationship with a third base party. throw offframe Symbolically, inequity exists whenWhere Oi=Output of the individual. Similarly, the individual will perceive a condition of equity when The relationship of equity theory to the individuals perceived proceedss and peers perceived reward is that when the balance of ratio of these indices is disturbed, this will affect the individuals internal satisfaction. Also it should be pass on from Adams model that a feeling of inequity may exist when the individual perceives his or her ratio of output as greater or less than his or her referents ratio.This indicates that the model is realistic and not unidirectional. CHAPTER THREE RESEARCH METHODOLOGY 3. 0 INTRODUCTION This chapter covers the method used in the collection and generation of data in carrying out this study. It deals with the basic methods, sources of data and procedures used in pull together and analyzing of data and t he problem s encountered in collecting the information required for the research. 3. 1 RESEARCH bearing Research design means the structuring of investigation aimed at identifying variables and their relationship to one another.It is used for the purpose of obtaining data to enable researcher test theory and answer research questions. In an attempt to properly carryout this research, the researcher has obtained materials from both primary and secondary data. PRIMARY information Primary data is information obtained for particular purpose/problems under consideration. According to Anyanwu (1994), it is first hand tailor made information be it personal, by a phone and by use of questionnaire formation.This research work employed the use of closed ended questionnaires administration as its sources of primary data in order to get the business opinion on the many questions to be asked. SECONDARY DATA Is information assembled for some other purpose which the researcher finds relevance to his own research and incorporates these into his own work. Sources of secondary data used in this research includes articles in journal, textbooks, post written project work, newspaper articles, Access bank Annual Financial Report. 3. 2 RESEARCH creation/POPULATION SIZE . 3 SAMPLING PROCEDURES However, due to some constraints like money, time, human and material resources and other facilities the use of the entire research population is not only difficult but not feasible. Hence, there is need for the use of a subset of the entire population. Based on this fact, the use of judgemental/non-probability sampling is employed in choosing the sample size. Sampling according to Anyanwu (1994) is a process of selecting a proportion of the population for the purpose of generalizing the result from he sample about the population itself, the target population and any other population having the same characteristics. The researcher has some element of control because in non random sampling process, the researcher selects his sample on the basis of his own knowledge of the population its elements and the nature of the researcher aim. 3. 4 SAMPLE PLAN The study employed the use of primary data through questionnaire sampled among the employees of Access Bank Plc. , service industries and professionals. A total of cubic decimetre questionnaires were administered and these questionnaires were distributed to the selected sample size.At the end, 40 completed questionnaires were personally retrieved. Thereafter, the completed questionnaire were tested for validity 3. 5 DATA ANALYSIS Based on the nature of the study, analysis has been limited to the use of Chi-Square (? 2). Data analysis contains the statistical calculations performed with the raw data collected to provide answer to the questions initiated in the research. Chi-Square (? 2) is defined as the sum of the ratio of difference between the lame of sight and expected frequencies (Hoel Paul, 2005).It is a measure of significances and is important in venture testing especially in the type of research where only people who are among the managerial staff of the institution are required to fill the questionnaires to compute the Chi-Square, we find the difference between the sum of square of the find and expected frequencies and divide whatever is gotten by the expected frequencies. Mathematically, the Chi-Square can be expressed thus, is given as ? 2=O-E2E O is the observed frequency. E is the expected frequency. ? is the symbol of summationIf the value of the observed value is greater than the expected value, the Chi-Square will largely indicate a poor experimental agreement, if the observed value and the expected value perfectly agree with one another the value of the Chi-Square will be zero. Indicating an excellent or perfect experimental agreement, however, the value of the Chi-Square can never be zero Taylor (1977). The academic degree of freedom (df) is another important feature of the Ch i-Square distribution. Its computational formula is given as df=(r-1)(c-1) The decision curb is that if the computed value of Chi-Square is greater than tabulated critical value (? ). The null hypothesis is rejected as the state of significant. If the test is less than the critical value, the null hypothesis is retained (Murray 1977). A Chi-Square test is always a one tailed test. The level of the significance is 0. 05 or 5% which will be given in the Chi-Square table. 3. 6 RESTATEMENT OF RESEARCH brainS Most income statements are incomplete without adequate consideration and inclusion of human resources element in the financial statement. The following are the research questions How can the monetary value of employee service be established?Can these monetary values aid the management in internal control problem? What are the possible effects of the monetary worth of employee service to the profitability of an organization? What impact would the development of employee have on the general performance of an organization? 3. 7 RESTATEMENT OF RESEARCH HYPOTHESES Hypotheses set to be tested are stated below H0 There is need for capitalization and amortization of human resources like fixed assets in financial statement. H1 There is no need for capitalization and amortization of human resources like fixed assets in financial statement. . 8 LIMITATION OF THE STUDY Factors limiting the scope of the study are as follows epoch The research is expected to merge school activities as a student with gathering data for this study. Also, the staffers of Access Bank Plc have to combine their daily work with attending to the researcher using their leisure time. revelation OF HUMAN RESOURCE ACCOUNTING INFORMATION Company had not made any serious attempt to provide HRA information in their published annual reports and is an area which is not yet fully developed. Further to attach quantitative values to them.The report is limited to use of questionnaire to gathered relevant da ta. Inspite of these limitations, this investigation will yield beneficial results and the limitations of this study will not have any significant effect on the research result. CHAPTER FOUR PRESENTATION AND ANALYSIS OF DATA textlist-item This chapter presents and analysis the data collected from Access Bank, First Bank Plc and United Africa Company (UAC). This is done on other to find out the peradventure of human resource accounting. Through this analysis, the hypothesis set forth is either validated or nullified.The hypothesis states that most income statement are incomplete without adequate consideration and inclusion of monetary value of human resource element in the financial statement, and there is need for capitalization and amortization of human resources like other fixed asset in the financial statements. The findings present in this research are based on the response on the model of data selection supporting or negating the hypothesis. SUMMAR Y OF THE wonderNAIRE DISTRI BUTED AND RESPONES store The table shows that out of 30 questionnaire representing 42. % of the total distribution which were administered to Access Bank 27 or 38. 6% were returned, leaving a shortfall of 4. 3%. 20 questionnaire representing 28. 6% of the total distribution were administered to First Bank, of this questionnaire 19 representing 27. 1% were returned leaving a shortfall of 1. 4% while 20 questionnaires representing total distribution were administered to UAC, 18 representing 25. 7% were returned but 2 which is 2. 9% of the questionnaire were not returned. It should be noted that all returned questionnaire were used in this research based on the responses to the question.The researcher decides to select questions closely related to the hypothesis for the testing of the hypothesis. textlist-item Earlier in this research, it has been show that different schools of thought exist in respect of human resources accounting. In order to ascertain possibility of human accountin g the analysis of all the questions will have to be used raceframe TABLE 4. 2 DISTRIBUTION OF RESPONDENTS BY EDUCATIONAL QUALIFICATION decipherframe TABLE 4. 3* DISTRIBUTION OF RESPONDENTS BY *HOW LONG THEY HAVE BEEN IN THE ORGANIZATION drawframe TABLE 4. * DISTRIBUTION OF RESPONDENTS BY *MARITAL STATUS drawframe TABLE 4. 5* DISTRIBUTION OF RESPONDENTS BY *COMPANY THEY WORK drawframe TABLE 4. 6* DISTRIBUTION OF *THE solution ON THE QUESTION HAVE YOU HEARD ABOUT HUMAN RESOURCES ACCOUNTING? drawframe From the above, 64 respondents answered the question. 85. 9% have heard about human resource accounting, while 14. 1% said they have not heard about human resources. TABLE 4. 7* DISTRIBUTION OF *THE rejoinder ON THE QUESTION DO YOU return THAT THE SKILL OF EMPLOYEE CAN BE MEASURED IN MONETARY TERMS? drawframeOut of the 55 respondents who have agreed that they have heard about human resources accounting, 56 agreed to the fact that the employee skill can be measured in monetary term s, while 8 respondents said the skill cannot be measured in monetary terms. TABLE 4. 8* DISTRIBUTION OF *THE rejoinder ON THE QUESTION DO YOU THINK THIS SKILL *IS *TRUELY REFLECTED IN THE FINANCIAL STATEMENT OF AN ORGANIZATION? drawframe 48 out of the 64 respondents says that the skill is not truely reflected in the financial statement, while 16 said the skill is truely reflected in the financial statement. TABLE 4. * DISTRIBUTION OF *THE reaction ON THE QUESTION be YOU SATISFIED WITH THE PRESENT METHOD WHEREBY HUMAN RESOURCES IS REFLECTED IN FORM OF SALARIES AND WAGES ONLY? drawframe In the above question 47 respondents replied that they were not satisfied with the present method whereby human resources is shown in form of wages and salaries. 17 respondents believed that it were to shown in form of wages and salaries *TABLE 4. *10* DISTRIBUTION OF *THE resolution ON THE QUESTION DO YOU FEEL THAT HUMAN RESOURCES SHOULD BE CAPITALIZED AND AMORTIZED LIKE OTHER FIXED ASSETS? draw frameOut of the 64 respondents, 53 believe that human resources should be capitalized and amortized with other financial assets, while 11 respondents said human resources should not amortized and capitalized. TABLE 4. 11* DISTRIBUTION OF *THE receipt ON THE QUESTION DO YOU THINK MONETARY WORTH OF AN EMPLOYEE SKILL OR SERVICES CAN AFFECT THE advantageousness OF AN ORGANIZATION? drawframe 58 i. e. 90. 6% were of the opinion that the monetary worth of an employee can affect the profitability of organization, while 9. 4% were of the view that such cannot affect the protability of the organization.TABLE 4. 12* DISTRIBUTION OF *THE RESPONSE ON THE QUESTION DO YOU THINK THIS MONETARY VALUES OF HUMAN RESOURCES CAN THUS BE JUSTIFIED LIKE ANY OTHER ITEMS IN THE INCOME STATEMENT? drawg 54 respondents states that the monetary values of human resources can be justified like other items in the income statement, i. e. they can be treated and adjusted in the financial statement, while 10 respon dents says otherwise. TABLE 4. 12* DISTRIBUTION OF *THE RESPONSE ON THE QUESTION DO YOU THINK THAT HUMAN RESOURCES ACCOUNTING IS POSSIBLE? drawframe 82. % of the respondents felt up that human resources accounting because in production we cannot do without human factor, while 17. 2% feel that human resources accounting is totally impossible. TABLE 4. 13* DISTRIBUTION OF *THE RESPONSE ON THE QUESTION DO YOU THINK INCOME STATEMENT IS COMPLETED WITHOUT THE CAPITALIZATION ND AMORTIZATION OF HUMAN RESOURCES? drawframe 51 respondents believe that income statement is not completed without the capitalization and amortization of human resources, while 13 respondents believe that there is no need for the capitalization and amortization of human resources.TABLE 4. 14* DISTRIBUTION OF *THE RESPONSE ON THE QUESTION DO YOU THINK INCOME STATEMENT IS COMPLETE WITHOUT ADEQUATE CONSIDERATION OF HUMAN RESOURCES? drawframe 55 respondents maintain and believe that human resource elements are not wel l handled in the financial statement which the make the income statement incomplete, while 9 respondents feels that the income statement is complete without the consideration of human resources. TABLE 4. 15* DISTRIBUTION OF THE RESPONSE ON THE QUESTION DO YOU BELIEVE THAT HUMAN RESOURCES ACCOUNTING provide HAVE IMPACT UPON CORPORATE FINANCIAL REPORTING IN THE FUTURE? drawframe 7. 8% of the respondents believe that human resources will have no impact upon corporate financial reporting in the future. 92. 2% felt that human resources accounting will have great impact upon corporate financial reporting in the future. TABLE 4. 16* DISTRIBUTION OF *THE RESPONSE ON THE QUESTION ARE HUMAN RESOURCES (PEOPLE) THE MOST IMPORTANT ASSET OF AN ORGANIZATION? drawframe TABLE 4. 7* DISTRIBUTION OF *THE RESPONSE ON THE QUESTION DO HRA INFORMATION PLAY ANY ROLE IN MAKING enthronement DECISION BY INVESTORS AND OTHER USERS? drawframe 58 out of the 64 respondents felt that human resources accounting will play an important role in making investment decision by investors. 6 respondents believe that human resources accounting cannot affect investors decision in making in investment decision. textlist-item Question 5 and 10 give response to the null hypothesis which is to be tested. CHI-SQUARE tally drawframe drawframe CHI-SQUARE TEST drawframe drawframe