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PHI 2604 Miami Dade College Lifeboat Ethics Philosophy Question

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PHI 2604 Miami Dade College Lifeboat Ethics Philosophy Question.

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STEP 1 – After reading all of Chapter 21, please select ONE of the following primary source readings:“Famine, Affluence, and Morality” by Peter Singer (starting on page 829)-or-“Lifeboat Ethics” by Garrett Hardin (starting on page 835)-or-“A Critique of Lifeboat Ethics” by William W. Murdoch and Allan Oaten (starting on page 841)-or-“The Case for Aid” by Jeffrey Sachs (starting on page 850)STEP 2 – Write a short, objective summary of 250-500 words which summarizes the main ideas being put forward by the author in this selection.
PHI 2604 Miami Dade College Lifeboat Ethics Philosophy Question

Accounting for General Long-Term Liabilities and Debt Service. Introduction The use of these debts is part of the fiscal policy of state, specifically for financing the acquisition of general capital assets. The operating statement of the capital projects fund reports increases and decreases in spendable resources (Ruppel, 2015). In general terms, long-term liabilities are financial obligations that become due over one year. Once a government determines to establish capital projects funds, then it decides how many capital projects fund needs. As a governmental fund type, capital projects funds use the modified accrual basis of accounting. The acquisitions of general capital assets cannot be financed from general funds when there is considerable amount of money. Years ago governmental issues of long-term debt used to mature in total on a given date which resulted in a large “balloon” payment. Most cases, governments are permitted, but not required, to establish capital projects funds to be used for major acquisition and construction of assets. Long-term debt and other obligations are normally not reported in the governmental funds. In other words, capital assets accounted for in the proprietary funds (trust funds) are considered capital assets used in governmental activities. Long-lived assets used by activities financed by the general fund or other governmental funds are called general capital assets (Reck, 2016). There is a distinction between general capital assets and capital assets and that is they are associated with activities financed by fiduciary funds and by proprietary. The extent to which debt may overlap depends on the number of governments represented within an area authorized to incur long-term indebtedness (Reck, 2016). Accounting for General Capital Assets and Capital Projects Long-lived assets used by activities financed by the General Fund or other governmental funds are called general capital assets (Reck, 2016). There is a distinction between general capital assets and capital assets and that is they are associated with activities financed by fiduciary funds and by proprietary. Due to the nature of governmental financial reporting and operations, capital assets are reported in the government-wide statement of net position but are not reported in the fund financial statements. On other words, capital assets accounted for in the proprietary funds (trust funds) are considered capital assets used in governmental activities. The acquisitions of general capital assets cannot be financed from general funds when there is a considerable amount of money. Thus, the most common way to finance them is through the issue of long-term debt to be repaid from tax revenues, transfers from other funds, capital leases, grants from other governments, or a combination of several of these sources. General capital assets follow the Governmental Accounting Standards Board (GASB) reporting net of accumulated depreciation wide-level, capitalizing activities account at the government wide-level and debiting to expenditures in the appropriate governmental fund. The more common classes used to categorized capital assets by governments are: (Ruppel, 2015) Land Buildings Equipment Improvements other than buildings Construction in progress Intangible assets Infrastructure assets Governments often use the capital projects fund type to account for and report major capital acquisition and construction activities (Ruppel, 2015). If money is restricted and received from activities such as gifts from individuals or organizations, capital leases, transfers from other funds, etc, it is recommended the use of capital projects fund because are related to long-term debt and can be recorded in the governmental activities at the government-wide level. As a governmental fund type, capital projects funds use the modified accrual basis of accounting. Revenues are recorded when they are become measurable and available; expenditures are recorded when the liability is incurred. Although, they are some exceptions to recognize the expenditure such as inventories, claims, prepaid items, etc. The operating statement of the capital projects fund reports increases and decreases in spendable resources (Ruppel, 2015). Most cases, governments are permitted, but not required, to establish capital projects funds to be used for major acquisition and construction of assets. It is possible to use one or more capital projects funds for these activities, also are used for special revenues that relate to capital projects and for capital improvements financed by special assessments. Once a government determines to establish capital projects funds, then it decides how many capital projects fund needs. Neither the capital assets acquired nor any long-term debt incurred is recorded in capital projects funds; they should be recorded in the governmental activities at the government-wide level (Reck, 2016). Accounting for General Long-Term Liabilities and Debt Service Long-term debt and other obligations are normally not reported in the governmental funds. They are reported as liabilities on the government-wide statement of net position or as liabilities of proprietary funds (Ruppel, 2015). The use of these debts is part of the fiscal policy of state, specifically for financing the acquisition of general capital assets. In general terms, long-term liabilities are financial obligations that become due over one year. Examples of long-term liabilities related to operating activities include pensions and other postemployment benefits, obligations related to landfills and pollution remediation, claims and judgments, compensated absences (Reck, 2016). Reporting liabilities within the government-wide statement of internet position needs new each of the following: The amount due in one year (current portion) The amount due in more than one year (non-current portion) It is common for new debt issues to schedule detailing changes through long-term liabilities disclosures. According to the GASB, need to provide detail about the beginning of the period – regardless of whether prior year data are presented on the government-wide financial statements -, additions to and reductions made them, ending liabilities, and the portion of the liabilities payable in one year. Debt limit, known also as the debt ceiling is a limit that Congress imposes on how much debt the federal government can carry at any given time (Amadeo, 2019). When the ceiling is reached, the U.S. Treasury Department cannot issue any longer Treasury bills, bonds, or notes. It can only pay bills as it receives tax revenues. If the revenue is not enough, the Treasury Secretary should choose from paying federal worker salaries, Social Security benefits, or the interest on the debt. Congress imposes the debt on the statutory debt ceiling. That’s the outstanding debt in U.S. Treasury notes after adjustments. The changes embrace unamortized discounts, old debt, and secure debt. There are two types of U.S. debt. The first is what the government owes to itself. Most of that is the Social Security monetary fund and federal worker retirement funds. The debt that is owed to everybody else is the public debt. It’s 70% of the total debt. The importance of raising the debt ceiling happens when the President and Congress cannot agree on fiscal policy to protect property owners from confiscation taxation. Also, there is a debt margin or borrowing power, which is the difference between the amount of the debt limit and the net amount of outstanding indebtedness subject to the limitation (Reck, 2016). All those debts authorized but not issued at the end of the fiscal year should be disclosed under debt margin due to may be sold at any time. Debt information disclosed, in terms of governmental financial statements, is monitored closely. Each separate governmental entity affected by the laws has debt limitation laws that may not be exceeded. This means the county may incur indebtedness to the legal limit, a township may do the same within that county, and a city also may become do likewise because of debt already owed by a territory in which is located. When this situation happens it is called overlapping debt. In other words, Overlapping debt refers to the financial obligations of one political jurisdiction that also falls partly on a nearby jurisdiction (Chen, 2018). Overlapping debt is very common in most states because they are divided into many jurisdictions for different tax purposes; for instance, the project of construction for a new building or a new public school. Two government bodies may incur in overlapping jurisdictions, like a state and a city or a city and county. The extent to which debt may overlap depends on the number of governments represented within an area that are authorized to incur long-term indebtedness (Reck, 2016). A very common way to raise money to pay for major expenses that will benefit all the residents in a jurisdiction is issuing debt in the form of municipal bonds and notes. Years ago governmental issues of long-term debt used to mature in total on a given date which resulted in a large “balloon” payment. Nowadays, bond issues are serial bond which the principal matures in installments (Reck, 2016). A serial bond is structured by a portion of the outstanding bond matures gradually at regular periods and they are used to finance projects provide income for bond repayment. There are four types of serial bond issues: (Reck, 2016) Regular serial bond Deferred serial bonds Annuity serial bonds Irregular serial bonds Conclusion If money is restricted and received from activities such as gifts from individuals or organizations, capital leases, transfers from other funds, etc, it is recommended the use of capital projects fund because related to long-term debt and can be recorded in the governmental activities at the government-wide level. The more common classes used to categorize capital assets by governments are: land, buildings, equipment, improvements other than buildings, construction in progress, intangible assets, infrastructure assets (Ruppel, 2015). Neither the capital assets acquired nor any long-term debt incurred is recorded in capital projects funds, they should be recorded in the governmental activities at the government-wide level (Reck, 2016). It is possible to use one or more capital projects funds for these activities, also are used for special revenues that relate to capital projects and for capital improvements financed by special assessments. Once a government determines to establish capital projects funds, then it decides how many capital projects fund needs. General capital assets follow the Governmental Accounting Standards Board (GASB) reporting net of accumulated depreciation wide-level, capitalizing activities account at the government wide-level and debiting to expenditures in the appropriate governmental fund. References Amadeo, K. (2019). The Balance. US Debt Ceiling and Its Current Status. Retrieve from https://www.thebalance.com/u-s-debt-ceiling-why-it-matters-past-crises-3305868 Chen, J. (2018). Investopidea. Overlapping Debt. Retrieve from https://www.investopedia.com/terms/o/overlappingdebt.asp Reck, J. and Lowensohn, S. (2016). Accounting for Governmental and Nonprofit Entities. Accounting for General Capital Assets and Capital Projects. Chapter 5. (17th ed.). New York, NY. USA. McGraw-Hill Education. 167-194. Reck, J. and Lowensohn, S. (2016). Accounting for Governmental and Nonprofit Entities. Accounting for General Long-Term Liabilities and Debt Service. Chapter 6. (17th ed.). New York, NY. USA. McGraw-Hill Education. 205-240. Ruppel, W. (2015). GAAP for Government 2015. Capital Project Funds; Capital Assets. United Kingdom. Wiley and Sons. 77-81, 321-344. Ruppel, W. (2015). GAAP for Government 2015. Debt and Other Obligations. United Kingdom. Wiley and Sons. 352-385. Accounting for General Long-Term Liabilities and Debt Service
The Nazi genocide of Jews is one of the darkest pages in the history of humanity. Millions of Jews were killed because of their faith and their ethnicity. It has been accepted that the Nazi genocide is the extreme manifestation of anti-Semitism, which is deeply rooted in the way the human society developed (Bauman 31). Clearly, the theory of Social Darwinism that was especially popular in the 19th and the first part of the 20th centuries contributed greatly to Nazi genocide ideology. It is possible to trace the way the Jews settled and assimilated in western countries and the way the ideas of Social Darwinism affected the society to see the link between Nazi genocidal ideology and the theory of Social Darwinism. It is necessary to note that anti-Semitism in Germany did not have a significant support among people compared to other European countries (for example, France) prior to the end of 19th and beginning of the 20th centuries (Bauman 32). Jews settled in German lands and they had an opportunity to earn their living. However, certain trends in the society led to development of aggression towards this specific ethnicity. First, it is possible to trace the factors that affected certain alienation and then victimization of Jews. It started with development of national states in the Middle Ages. One of major reasons for this estrangement was Judaism, which was seen by Christian clergy as the most dangerous rival (Bauman 37). Of course, Christian priests could not start a war against Jews as it was in the case with Islam or, later, religious beliefs of people in the new world. Judaism was the basis of Christianity and it could not be seen as total heresy. Christianity evolved on the basis of the Holy Books of Judaism. At the same time, Jews did not want to totally assimilate and adopt the ways of Christianity. They were different and they were aliens. This is why Christian clergy developed specific rules that could not be broken. These rules prevented Jews from occupying certain social positions (for example, taking up certain jobs or running certain businesses) and they even had to wear particular clothes and sometimes live in particular places separately from the core population (Bauman 36). However, this was still appropriate for both parties as they could co-exist. When countries became more secular, the attitude towards Jews did not change, as nobility became the force that estranged people of that ethnicity. It is necessary to note that Jews were quite successful in the areas they were allowed to operate and they could soon become a significant power. Clearly, nobility could not let ‘aliens’ take away their power and their privileges. Estrangement of Jews continued. This trend developed into a very specific and dangerous reaction. The rise of nationalism in European countries in the 19th century was the basis for development of anti-Semitism. Political and social constraints made people unsatisfied with the situation and they needed to find the reason for their issues. Jews became an ideal ethnic group to become that reason. Jews’ otherness made them seem the evil force that created the problems people were facing. It is important to add that development of capitalism also accounted for the spread of anti-Semitism. As has been mentioned above, Jews succeeded in spheres that were left for them. These spheres often involved usury (which later transformed into banking). Jews also achieved a lot in trade and later in industries. Jewish capitalists became a symbol of the wrongs of the capitalist system and socialist movements often saw Jews and capitalists as one and the same enemy (Bauman 48). When Nazism appeared, the opposition to capitalism (and opposition to Judaism, which was quite covert) adopted the ideology of the Nazi and their ways to solve the issue. Get your 100% original paper on any topic done in as little as 3 hours Learn More Apart from otherness, there were other reasons for development of anti-Semitism and its extreme form, Nazi genocidal ideology. Social Darwinism that became quite popular in European countries was one of these factors. Social Darwinism is based on the theory of Darwin. The idea of the conflict of species and the supremacy of the strongest became very popular. Marx developed his conflict theory that concentrated on the inevitable conflict between different classes (Bauman 47). It was accepted that people (both individuals and entire classes or even societies) could and had to participate in the constant struggle for resources. It was also accepted that the strongest always took control over all the necessary resources. Nazi ideology was grounded on the same assumptions. Hitler stressed that there were nations of the higher background that were superior and there were inferior nations. In other words, Hitler as well as his followers believed that some nations had the right to take over control over others and their resources due to the fact that they were superior and, hence, stronger. Clearly, Hitler believed and persuaded many people that the Germans were the superior race that had the right to change the world order and the order had to be changed. There were several reasons why Jews were regarded as one of the most dangerous enemies of the German race. As has been mentioned above, Jews had been estranged for centuries and that played the central role in the process of their victimization in the first part of the twentieth century. However, the Nazi provided a number of particular reasons that, as they thought, justified their genocidal ideology. Hitler kept saying that Jews were eternal wanderers, as they did not have their own land. For the Nazi, this was one of the major factors that revealed inferiority of the nation (Bauman 35). It is important to note that Jews did have to wander and this nation had a very long history of migration. Jews did not have their own land and state when other nations had already developed particular states with certain ideologies and cultures. Of course, it does not follow that the Jews were inferior. Jewish scholars stressed that “political asceticism” of Jewish people is rooted in their philosophy and their religious believes (Ha-am 258). At the period of the First Temple, Jewish prophets focused on the spiritual aspect (Ha-am 258). According to them, “it is only by the spirit that life, whether individual or national, can be raised to a higher plane” (Ha-am 258). They did not reject the need to create their national entity but the spiritual component was much more important for them. During the period of the Second Temple, this paradigm became integrant into the worldview of Jews. Their attempts to develop their state were quite unsuccessful as they saw the way power corrupted their leaders who started thinking about material things and forgot about the spiritual component, which negatively affected the development of the state and individuals (Ha-am 258). This led to development of certain repulsive attitudes towards the state. However, the Nazi as well as some western scholars tried (quite successfully) to communicate the absence of the Jewish state in a very specific way. They claimed that Jews hated the very idea of the state and tried to destroy any state formation. The supporters of the Nazi ideology concluded that Jews also wanted to destroy their state and, hence, they had to be stopped. The best way to stop them, as seen by the Nazi, was complete extermination. Thus, according to Nazi ideology, the fact that Jews did not have their state made them inferior and their desire to destroy states made them dangerous enemies. These were two major assumptions and justifications of the Nazi genocidal ideology. We will write a custom Essay on Social Darwinism and Nazi Genocide Ideology specifically for you! Get your first paper with 15% OFF Learn More In conclusion, it is possible to note that social Darwinism contributed greatly to development and popularity of Nazi genocidal ideology. The otherness of Jews and their peculiar form of assimilation (ability to succeed in some spheres and being still quite different) made them estranged and alienated. This alienation still persisted in the 19th century when Social Darwinism occurred and in the 20th century when Nazi ideology appeared. Jews became a ‘perfect’ object for hatred as they started embodying the wrongs of the society. More so, the fact that Jews did not have their land and their state was seen as the proof of their inferiority and ill intentions. Therefore, Nazi used all this to make Germans believe that they had the right (or even had) to exterminate the race, which was seen as the embodiment of the wrongs of the human society. Works Cited Bauman, Zygmunt. Modernity and the Holocaust. Ithaca, NY: Wiley, 2013. Print. Ha-am, Ahad. “Flesh and Spirit.” The Zionist Idea: A Historical Analysis and Reader. Ed. Arthur Hertzberg. New York, NY: Meridian, Inc., 1997. 256-260. Print.
UNCG Evento O Celebración Muy Importante en Tu Vida Ensayo.

I’m working on a foreign languages writing question and need a sample draft to help me learn.

Tema A: ¡A celebrar! Describe un evento o celebración muy importante en tu vida hasta ahora (por ejemplo, un bautizo, cumpleaños, graduación, etc.). ¿Cuántos años tenías? ¿Qué personas importantes en tu vida estaban allí y quién no estaba? Explica por qué fue un momento inolvidable. ¿Cómo lo celebraste? ¿Hiciste una fiesta con comida/bebidas/música/actividades especiales? ¿Dónde fue el evento? ¿Qué emociones sentiste durante la celebración? ¿Recibiste algún regalo? ¿Qué le recomiendas a una persona si quiere planear algo similar?

UNCG Evento O Celebración Muy Importante en Tu Vida Ensayo

Grossmont College Tessellation Sky and Water Art by M C Escher Discussion

Grossmont College Tessellation Sky and Water Art by M C Escher Discussion.

Tessellations are a means of “tiling the plane”. They are decorative, repetitive works of art made in various mediums. M.C. Escher, the Dutch graphic designer was known for his extensive work with tessellations.Using examples from Escher, and the weblinks provided to you in Helpful Tessellation Links, search for a tessellation in person to show the class.Discussion Questions:Tell us why you chose the tessellation.What is it about the tessellation that made an impression on you?What exactly makes the pattern/decoration you chose a tessellation? Provide specific details. Discussing a principle of design or two or anything from the visual toolbox could be helpful.Instructions:Part 1: Write a short essay that answers the above questions and provide comments about your own viewing experience. Additions to your thread resulting from any added research is fine. But remember to stay on topic and answer the questions.Part 2: Respond to a minimum of 2 other student Threads.Points will be distributed in this manner: Your initial Thread can earn you up to 10 points, and each response is worth up to 5 points max. Maximum points is 20. Extraordinary posts and responses will be rewarded with extra points, making totals larger than 20, but no more than 24 points. Poor spelling and grammar will result in the loss of points. Entries with any errors in spelling and grammar will receive no higher than 17/20. Be sure to make your entries perfect.below attached is a artwork by Maggie Tennesen titled “healed”
Grossmont College Tessellation Sky and Water Art by M C Escher Discussion

MBA 5009 AU Wk 3 The Allied Group Kramer Industries Additional Investments Worksheet

essay help online free MBA 5009 AU Wk 3 The Allied Group Kramer Industries Additional Investments Worksheet.

InstructionsThe Allied Group has acquired Kramer Industries and is now considering additional investments. They have determined that there is a firm that is a good fit for their portfolio, the Kramer firm of Montana. The firm was established in 1990 and has the following historical returns:Kramer IndustriesYearEarnings1990(8% Loss)199523%200026%200531%201018%Address all of the following questions:What was the average return for the stock over the period of 1990 through 2010?What was the standard deviation for the stock over this period?Assume that you currently have a portfolio that returns 19.5%. If you add this stock to the current portfolio, what would happen to the average return on the portfolio?Should Allied invest in the stock? Justify your response.Submission Details:Submit your 3 to 4 page paper in a Microsoft Word document, using APA style.Name your document MBA5009_W1_LastName_FirstName.doc.Submit your assignment to the Submissions Area by the due date assigned.WEEK 2 ASSIGNMENTInstructionsWal-Mart is one of the most dynamic companies in our economy. However, the company is being challenged in the market by new competitors. For the Wal-Mart Corporation, go online and find the annual report for the most recent year available.Deliverables:Based on the obtained annual report, complete the following table:RatioFormulaResultsOperating Profit Margin After Taxes Gross Profit Margin Average Collection Period Total Asset Turnover Fixed Asset Turnover Inventory Turnover Debt to Total Assets Times Interest EarnedBased the information in your table and in the annual report, evaluate the status of Wal-Mart on each of these ratios.What would you conclude based on the information above in terms of the overall condition of Wal-Mart? What recommendations would you make?Submission Details:Submit your assignment in a Microsoft Excel spreadsheet.Cite any references in APA style.Show all your calculations.Name your document MBA5009_W2_LastName_FirstInitialBy the due date assigned, submit the completed assignment to the Submissions Area.Week 3 ASSIGNMENTInstructionsBob and Carol are planning for the birth of their first child exactly four years from today. They are now ready to start their savings plan for the big event. The current hospital cost for having a healthy baby at the local hospital is $6500 after all insurance payments. Pre-natal care for the immediate 12-month period prior to having the baby amounts to $2000 out-of-pocket costs. Carol’s best friend is planning a baby shower, so only a crib, a baby carrier, and other miscellaneous items will be needed, which all cost $1,200 today. However, these items will be purchased and paid for the day of the child’s birth, and the items are expected to increase in costs by 10% each year over the next four years due to inflation.Bob and Carol now have $500 in cash that they plan to put in the bank in order to cover the all the new costs. Also, Uncle Ted has promised to contribute $1000 at the end of year two, as a present to Bob and Carol for baby expenses. Currently, Bob and Carol can earn 6% compounded annually on this money. In order to be able to pay cash for all these expenses on the day the baby is born, how much will Bob and Carol have to save, assuming the baby is born exactly four years from todayQuestions:Draw the timeline that illustrates the timing of all the events of the situation described above.How much will Bob and Carol need to have in the bank on the day the baby is born in order to achieve all their goals?What amount needs to be saved at the end of each year in order for Bob and Carol to reach their financial goals?Submission Details:Submit your 2 to 4 page paper in a Microsoft Word document, using APA style.Name your Microsoft Word document MBA5009_W3_LastName_FirstName.doc.Submit to the Submissions Area by the due date assigned.
MBA 5009 AU Wk 3 The Allied Group Kramer Industries Additional Investments Worksheet

Human resource Management in International Expansion

In today’s global environment when expanding a business in to another country IHRM would play a handle new key role. There can be identified very clear 6 differences between domestic and international HRM. They are more HR activities, need for broader perspectives, the more involve with employees personal life, risk exposure, broader external influence, changes in emphasis as work force mix of expatriates and locals. IHRM is concern with staffing policies, recruitment and selection, remuneration, motivation, training and development, performance appraisals, promotion, retirement, redundancy and lay off, industrial relations and foreign assignments. Expatriates are the employees who is working and temporarily residing in a foreign country. They could be PCNs, TCNs or HCNs. Due to the development of technologies such as telecommunication, satellite and computer technology and lower cost in going business globally has made the IHRM much more important and easy to manage when compared to the last to few decades. For any organization that have global operations all around the world IHRM would play a Key factor for the company success. Session 2 When a organization do business internationally, understanding the cultural deferences among the countries is very essential to be successful in the long run. This is because operations starting in another country, if there are huge cultural difference among the parent and the subsidiary companies would face varies implications. According to the Hofsted’s there are 5 cultural damnations. Power distance This is the extent to which power is distributed unequally among the employees in between the higher positions and the lower positions. Eg – India is a high power distance culture (even have a cast system) and USA is a lower power distance culture. Individualism vs collectivisms In a individualistic country people would priorities them self ( USA) where as collectivism country people would priorities group needs. Uncertainty avoidance People would try to minimize risk they face in a situation ( avoiding paralysis through analysis ) usually countries with long history and traditions have a high uncertainty avoidance. Countries such as USA well come higher risks. Masculinity/femininity Masculine- tough value dominant Eg; success, money, satiates, competition Feminine- tender values dominant such as personal relationships, care for other’s, quality of life etc. When we take Sri Lanka for a example I think we have feminine culture even though have many masculinity futures. The best example for this is during the tsunami situation whole county get together to help the tsunami victims within ours. Cross-cultural communication Similarly, among various countries cross-cultural communication is very necessary so that they can understand each others through religion, culture, art, literature, foreign policies, fiscal polices, etc. such type of bridges of understanding will help to lessen and minimize the gap between two culture. Thirukkural, a noted tamil poet, who has been translated in more than twenty five languages and who had been famous for ethical themes and brevity, has very aptly remarked on power of speech: The goodness called goodness of speech IS goodness which nothing can reach Since gain or ruin speeches brings Guard against the slips of tongue Weight the words and, speak, because No wealth or virtue words surpass. They overspeak who do not seek A few and flawless words to speak (Gupta .reprint 2004) It is said that speech is grater than words, mind is greater than speech, will is grater than mind consciousness is greater than will, meditation is greater than will and power of understanding is greater than meditation.sanakumara, surmonzing narad atma vidya or brahmavidya (knowledge of the supreme) says : power of understanding beings sine quo non for proper meditation, that’s is greater than meditation. If we cannot correctly understand and discriminate good and bad, truth and untruth and discriminate between good and bad, truth and untruth, and the like pairs of opposites, how can we meditate? Thus there is no doubt that the power of understanding is linked with speech, one of the tools of communication. Session 3 There are many activities effecting the IHRM in a organizational context. Industrial relations, health and safety, management style, authority structure, organizational structure, leader ship style and etc. And organization could implement a different structures such as global product division, global area division and global matrix structure depends on the situation, subsidiary age and size structure adopted. Controlling of subsidiary would have both formal and informal control systems. Formal methods would be structure, reporting systems, budget and targets where as informal methods would be cooperate culture and personal relationships. we know some of the transferable HRM policies such as physical layouts, use of technologies, holiday entitlements, quality circles depending on the culture, motivation and leadership style, performance appraisals and etc. company expatriates would have to perform the key activities when implementing the procedures in subsidiary an at the same time adopt the suitable local norms, standards and value in to the system to make it more localize the operations. Improving the performance, implementation of corporate culture, solve technical problems, handling of sensitive information, reduces risk, improve trust and team working skills are some of the important functions that expatriates should perform during a foreign assignment. Future more political stability, country infrastructure, technology and resources available in the country, organizational and national cultural differences should be looking to when implementing IHRM policies. Session 4 When starting a subsidiary in a foreign country, there are many reasons why expatriates are needed. Teaching a new process, setting up a new branch, facilitating the knowledge transfer between parent and the subsidiary, helping branch to implement a matrix integration is some of the purposes. This would also depend on the relationship between parent and subsidiary, amount of investment, other host country environment factors. Depending on the host culture, size and the maturity of firm, relative importance of the subsidiary, moral and ethics balancing of standardization and localization of HRM could be done. Localization would be the recruitments, holidays, leave procedures and etc. according to Huo – “the best IHRM practice ought to be the ones best adopted to culture and national environment”. Developing staff members investing in human capital, career development, good working conditions and good management practice could help the organization to retain and attract skilled and qualified labour force in to the organizations. In Sri Lanka Mas holdings is a very good example for a organization which is practicing this method Session 5 There are many ways of staffing international operations. They are ethnocentric, polycentric, geocentric and regiocentric. Each of this method has it own advantages and disadvantages. Most of the companies use ethnocentric approach at the initial stage and move to polycentric approach after some time. Eg;- after operating Sri Lanka for many years Coca Cola has appointed a Sri Lankan as a country head for the first time. Organizations use expatriate for international assignment as position filling, management and development and for organizational development. They could be assigned for varies time periods and would have many roles to play as expatriate such as agent of control/socialization, network builder, boundary spanner, language node, transfer of knowledge etc. Non-expatriates are people who travel internationally, yet no conceder as expatriate as they do not relocate to another county.. Examples for non-expatriates are auditors, inspection department, regional managers etc. even though it’s a glimmers life on first site non- expatriates would have high level of stress because of family working arrangements, health concern and host culture issues. Even expatriates would face lot of difficulties such as spouse and family problems, lack of cultural sensitivity, reluctant to change and adopt, them us mentality, home country mentality and etc. There for organizations must use most appropriate method when selecting a person for a expatriate job. Session 6 When recruiting a expatriate for a international assignment organizations has to be extremely concern. This is because expatriate failure is extremely costly for an organization. Career advancements financial incentives, interest in countries, interest to travel are the factors that motivate the expatriates. For expatriate to be successful in a foreign assignment they have to have the job knowledge and motivation, job related skills, be flexible and adoptable, helpful family situations and extra cultural openness. Expatriate failure could be defined as premature return or under performance during the a foreign assignment. There could be varies reasons for early return of a expatriate but direct cost of the failure is extremely high for the organization. Eg- salary and training cost, airfares, relocation expenses, exchange rates, replacing the failed manager etc. indirect costs would be the damagers to the relationship with stake holders, family relationships, and negative effects on the local staff members. There are four phases in cultural adjustments which expatriate has to go through in a foreign assignment. They are, Tourist – every thing is new and enjoyable Crisis/ cultural shock – see differences and negative side off the new culture Pulling up Adjustment There is a high possibility of expatriate to exit during the cultural shock period. There for in this each stage organizations would have to take many steps to easy the situation.. Eg- food, customs, cultural values(seniority), home sickness etc. Session 7 Training and development of expatriates is essential for the success of a intentional assignment. This is because expatriates are send to subsidiaries to show how systems and procedures work, ensure adoption and motivation of performance. There for cultural differences and business out comes attitudes and how it effects the behavior, facts about the target country, skill building and language is some of the areas that organization should look in to. Effective pre-departure training should include cultural awareness programmes, preliminary visits, language training, non traditional assignments and training etc. future more practical assistance for relocation, find accommodation and schooling, future language training, would also contribute to adaptation of expatriates and his family members to settle down. Many methods could be use ot train the expatriates and many examples Some off them was showing videos, giving case studies, role play and anointing a experience mentor. Session 8 Multinational organizations would face lots of performance management issues and expatriate re-entering career issues. Performance management is also a way of controlling the subsidiaries. It also contribute shape the organizational culture. HCNs and non-expatriate performance would have to be evaluated separately. Appraisal of host country nationals could be done with standardizes company evaluation form. But customization of the form according to the local staff should be done to get the maximum benefits to the all parties. Performance evaluation criteria would be done on hard goals, soft goals and contextual goals. When evaluating the performance of a non- expatriate stress associated with constent air travel, family relationship issues should also be considered. Expatriate performance would be evaluated on how well he/she achieve organizational targets, relationship and network build up with key parties, implementation of cooperate culture in the organization and etc. evaluation results would also have a impact from who is doing the appraisal, frequency, timeliness and use of standards and customization of the appraisal form. Re-entry of expatriate after completion of foreign assignment would also have to be given consideration. Preparation, physical relocation, transactional readjustments are the phases which have to go through again. To retain the staff in the organization and repatriation pre-departure career discussions, naming a contact person, succession planning and etc could be done. Eg- decrease of living standards, children schooling issues and etc. Session 9 For a multinational organization to be successful they should have a good compensation package in place for their employees. This is because different countries different currencies, labour laws and customs are in place. There for expatriate pay should be determine according to cost of living, hardship, currency fluctuations, health care, housing, taxation and education expense of children. To determine the compensation package awarded to the expectorates going rate approach and balance sheet approach can be used. Even though both approaches have its advantages and disadvantages the balance sheet approach is the most commonly used system in multinationals. Balance sheet approach would consider about the goods and services cost, housing cost, income tax and reserves when determining the benefit package. Session 10 When a organization do business with a another country to make this transactions successful knowing the business ethics and social customs are very essential. Different countries have different values, practices, and taboos which you have to understand and be respectful. From country to country the way they use first name, title, position and states, dining practices, tipping, gift giving, and that an traveling etiquettes, greetings, superstitions and taboos differ. Japanese people shows and have a grate respect to the business card and exchange and consider are in tipping as a insult. Different countries have different meal times, number of courses. Eating every thing in the plate or leaving some thing in the plate could be reason to be offended in some cultures. Some times its better not to know what is in your plate which you are serve to eat and be restrain form giving comments on the foods. ( it is better to eat without knowing what’s in the plate (eg- dog meat, snake meat) without offending your counter party.) When going abroad for business deal proper dressing, footwear and packing and even and quality luggage could add some value to your transaction. Male and female relationships would also in a differ from culture to culture and it is wise not to use you are hummer during a business meetings . holidays and holy days also differ from country to country according to the religion they and practice and the traditions. And organization should looking to this because many cultures do not make any business decisions in holy days. Even though bribery is conceder illegal, unethical and immoral it almost take place all over the world. But if an organization is doing this kind of transactions they would have to be extremely careful because it could lead to fines and damage of organization reputation.

Evaluation

Evaluation. Paper details Please read the following discussions questions. When responding, include the question numbers you chose with your responses. 1. In your opinion, which is more important for an organization – efficiency or effectiveness? Please explain why you feel this way. 2. Do you believe the NCAA is an effective organization in general? What are your thoughts about the dimensions of effectiveness, as discussed in the text? Lastly, do you feel the NCAA has been effective in the areas of rule enforcement and competitive equity? 3. Choose the sports-related program of YOUR choice and describe its profile in terms of its objectives, activities, finances, and outcomes.Evaluation