Vishnu-Mythology God Research Paper Example | Topics and Well Written Essays - 1250 words

Vishnu-Mythology God - Research Paper Example Vishnu is responsible for sustaining and maintaining the universe. Shiva is the destroyer who time and again annihilates the old order, so that new life can emerge. Vishnu is the most worshiped god amongst the Hindus, especially amongst the Vaishnavite sect of Hinduism. Even a cursory study of the Hindu philosophy and mythology reveals that it is not that the beliefs of Hindus were not based on logic and rationality evident in the ways of nature. However, to a great extent, like the Egyptians and the ancient Chinese, Hindus preferred to personify their essentials beliefs and faith in the guise of mythological characters, gods and demons. This approach served many purposes. It allowed the commoners to grasp the eternal tussle between the good and the bad in a more visually understandable way (Pattanik 21). Besides, considering the fact that in the times when the essential Hindu theology emerged, it was common to disseminate religious doctrines by word of mouth instead of writing them (Pattanik 21). So, the mythological characters and the stories and myths associated with them made it easier to spread religious beliefs from one person to other, from teacher to disciple and from one generation to other. Vishnu is one major god of the Hindu mythology that accrued the awe and reverence of Hindus, in measures which supersede any other god of Hindu mythology. Iconography Primarily speaking, Hindu religion since times immemorial has been a visual religion. Each and every god of the Hindu mythology is associated with a definite form, character, and the accompanying weapons and accoutrements, which besides being visually appealing connote a specific and deeper meaning (Dimmitt 44). The forms of most of the Hindu gods have not changed since times immemorial, a trend that depicts the timelessness and eternal appeal of this faith. Like many other gods, Vishnu also has a specific form and look, depicted in the ancient and contemporary iconography, and cherished and elaborate d on in the ancient texts. In the ancient icons and texts, Vishnu is presented as being blue colored. Simply speaking, the blue color of Vishnu depicts his all pervasiveness. The blue is the color of the sky. The ocean is also always blue. Also, both the sky and the ocean are endless and immense. Similarly, the blue color of Vishnu connotes that god is all pervasive and is present everywhere. Nothing could be hidden from the eyes of god. Also, Vishnu is a male god who is always shown as having four arms. These four arms of Vishnu again convey the all pervasiveness of god, but albeit in a more elaborate way. The front two arms of Vishnu convey his pervasiveness in the physical world. The two arms at the back of Vishnu uphold him as a master and lord of the spiritual world. Surprisingly, in this way the ancient Hindus it seems to have done away with the dichotomy between the physical and the spiritual existence, or in Western terms, between the mind and the matter. In most of the icon s, Vishnu is shown as wearing a crown that conveys his sovereignty over the entire universe. Also, the earrings in both the ears of Vishnu convey the organization of the universe in terms of opposites that are good and bad, wise and foolish, big and small, beautiful and ugly and so on. Interestingly, while on the one side goodness, wisdom and beauty are shown as the accessories of Vishnu, he is equally adorned by evil, pettiness and ugliness. This in a way conveys the Hindu philosophical belief that the Universe can survive

Fonterra Current Organizational Restructuring Marketing Essay

Fonterra Current Organizational Restructuring Marketing Essay This Report has been designed to identify the Fonterra current organizational restructuring which could be applied to help the organisation to take advantage of strategic opportunities in the global market. The first part of industrial environment deals with the firms relation with consumers, suppliers and the competitors operating environment and to develop strategies the firm most favorably in relation to competition and influence industry structure in order to enhance industry attractiveness. (Robert M. Grant, 7th edition, p12 p.64) The Second part of environment covers Fonterras stated mission, vision, targets, strategies, goals, objectives and values, structure and the systems. The suitability of these strategies to the operating firm environment are then evaluated and the change of strategy development is recommended. (Robert et.al, p.12) The report also indulges with the micro and macro environmental, present structure and evolution of Fonterra, key strategic issues. It also contain SWOT analysis and other factors faced by Fonterra. Overview Fonterra at glance Fonterra is a dairy company, which was formed in October 2001, and since than it has an excelled and enlarged the milk processing and at present became the fourth largest dairy company in the world. The annual turnover of Fonterras is NZ$16 billion, with a milk production in of 14.76 billion litres in New Zealand. They have built very powerful relation with the other dairy companies globally and hence partnerships extent the world. Fonterra believes in the interest of people so that they can increase their global market. (Fonterra Co-operative Group, 2010) Fonterra is the global massive diary exporter with 11,000 farmers which also act as a shareholder of the company. With its 15,600 employees which help to supply milk and process milk into the dairy products. 95% of dairy products are made in New Zealand are exported to virtually 140 countries in world. Main hubs of Fonterra are located in Auckland, Melbourne, Chicago, Singapore, Amsterdam, Tokyo, Shangai and Sao Paulo. All the sales and marketing is operate and managed by this principal hubs.14.76 billion litres of milk is collected every year. (Fonterra Co-operative group, 2011) Fonterras strategy is to lead in dairy. The management team of Fonterra is as following Theo Spearings Chief Executive Officer Jonathan Mason Chief Financial Officer Maury Leyland Group General Manager Strategy Paul Campbell Group General Manager Mergers and Acquisitions Ian Palliser Group Optimisation and Supply Chain Todd Muller Managing Director Co-Operative Affairs Gary Romano Managing director New Zealand Milk John Doumani Managing Director Fonterra Australia Mark Wilson Managing Director ASEAN/Middle East/North Africa Kelvin Wickham Managing Director China/India Alex Turnbull Managing Director Latin America Sarah Kennedy Managing director Fonterra Nutrition Chris Caldwell Managing director (people, culture services) Following are product list which Fonterra create: cheese, yoghurts, cultured foods, butter, liquid, powdered milks. Following below are brand list under Fonterra: ANCHOR, ANLENE, ANMUM, FRESH N FRUITY, MAINLAND, CAPITY, BROWNES, SOPROLE, WESTERN STAR, PERFECT ITALIANO, TIP TOP AND CHESDALE. (Fonterra Co-operative group, 2010) 1.2 Reports Structure and Objectives The report targeted at bringing out the main objectives the vision and developing a strategic plan for company. The Report has been conceptualized to determine the current organizational structure could be implementing to help Fonterra to take strategic opportunities advantage in the global market. Specifically, uttering the dependency on consumer markets and apprehending knowledge as a means to go after value added growth and development through Fonterras alliance and brands. Strategically Fundamentals 2.1 The Industry Strategically Environment Dairy for years have been the key industry in New Zealand. The maiden of dairy company begin in 1871 at Otago. By 1920, 85% of dairy plants were owned by individual or co-operatives and there were about 600 processing factories. By 1930s the number dip to almost 500 co-operatives but after World War 2 there was a lot change in these dairy factories in terms of transportation, technologies and working systems which bought a change in the system of working and then the dairy co-operatives started unite with the other manufacturing companies or plants and since then it became stronger and lesser in number. By the end of 1990s, the four major dairy companies: The Waikato (New Zealand Dairy Group) The Taranaki (Kiwi Co-operative Dairies) Westland Milk Products Tatua Co-operative Dairy Company With the merger of the two biggest companies, New Zealand Dairy Group and Kiwi Co-operative Dairies, Fonterra was come into market along with the New Zealand Dairy Board. Fonterra works on four sales path which all together sells some around 2.3 million MT of product. The channels are as below:- Fonterra Global Trade This is worlds prime online trading pathway through which NZ$1 billion goods were supplied. It included with many dairy commodities like butter, milk, cheese and powder to reach in the markets of Middle East, Asia, America, Africa and Oceania. Fonterra Ingredients this is a specialized channel made for providing the dairy ingredients to manufacturers of four major countries which are US, Korea, China and Western Europe. Fonterra Brands The top brands of Fonterra like Tip Top and Anchor fulfil the needs of consumers in around 40 countries in the world. Fonterra Foodservices Supply dairy ingredients to major customers of fast food chains, hotels, airline catering and restaurants. SWOT Analysis Strength: High quality milk and fast production A calculated business model. Strong world-wide reach. Established relationships with customers. Strong market position Strong consumer positions in many markets. Fanlike product portfolio. Efficient and developed farms.( Fonterra Co-operative Group, 2012) Weakness: Leadership variability affecting the structure of the organizations. New board member. Largest markets are underrepresented in strategic Association of Professionals (Apex) Business structure relating to redemption risk, farmer choice, and capital for growth. (Keith Woodford,2008) Opportunities: Investing in underdeveloped countries which are experiencing rapid growth globally.( Country wide and Fonterra co-operative Group,2012) More demand as compared to supply. India and China alone can have demand for about 50% growth in next 10 years so market is expending. Demand for almost 100 billion litres by 2020. Awareness of good quality product in many countries. Threats: Global demand exceeds the supply New Zealands market restrictions structure and relative low cost may attract the new entrants in the market. Threats from the increasing global competitors. Few organizations can rival the diverse skills found in the business.(Kate Askew, 2012) Flying global Fonterra manufacture the products and distribute and sell ready to use goods all around the world, by which the brand gives a local touch and knowledge. Fonterra aim a close relation with the customers demand and there changes in lifestyles, taste, eating and needs which vary from one market to other market. For example the taste and preference of Asian customers might not be the same as of African and American customers. Hence to meet the customer needs there is a group of local teams knowing the local consumers preferences and habits. (Fonterra Co-operative Group, 2010) The new or existing suppliers of Fonterra : Growth Supply Contract Fonterra provides an opportunity to new supplier to come in and take part in production of goods in organisation which help Fonterra in increase in the milk production by new entrants and existing contracts suppliers. Deposit for new supply The new suppliers dont need to give their deposit 3 months before in Fonterra a new supplier can start by 100% of shares purchased. Owning shares A new suppliers can grow their share capital by growing the supply with sharemilker and can hold their own shares. Maximizing the earnings of the supplier Here at Fonterra a supplier can earn a more profit then its standard payment on supply of milk. Conditions for new land There is a open relation with Fonterra area manager to discuss upon new dairy land. 2.2 The Firm Environment Vision, Strategies, Structure and Goal Mission: Fonterras vision is to be the natural source of dairy nutrition for everybody, everywhere, every day. Fonterra strategy is to spread out in large numbers throughout global, aiming high-value areas of dairy products demand and targeting to achieve it quickly. Fonterra targets to create substantial and long-term relationship with the partners and hold the undertaking from the lowermost level of the organization. (Fonterra cooperative Group, 2010) The strategy of Fonterra is to upgrade the production and bring more and more esteem by focusing much on new markets, and the new products which can meet the consumer wants for dairy requirements. It should be firm and have a heavy look at the strengths, social and economic changes for increasing demand or needs for the dairy products. Fonterra calls it as the three vs.: Volume Value Velocity. (Theo Spierings, 2012) Fonterra here is not only working for profit motive the indulge in work related to this vision and sustainable dairy business the look forward to society and ensure there responsibility towards their employees, partners and as well as their customers. They focus on products which ensure that the customers are safe and healthy and minimise the environmental damage by creating new and healthy products.(Fonterra Co-operative Group, 2010) The Fonterra currently working on more than 100 projects where they have new strength and policies to accomplish its goals.   It includes: A thrilling move on the speedily growing well recognized markets of China, ASEAN and Latin America where Fonterra now has a solid influence. It Trust the New Zealand capital return is from milk business. A high volume of export of milk products to the different parts of world. Increasing size of higher worth consumer branded products and out-of-home nutrition. A firm emphasis on gathering the advanced nutrition wants of mothers and babies, as well as elderly populations maintained by targeted innovation in such areas as well as out-of-home nutrition. (Fonterra Co-operative Group, 2010) Fonterras seven strategic paths: Enhance New Zealand milk Shape and produce beyond our consumers position. Carry on food service potentials. Cultivate our place in mobility. Advance selected chief positions in paediatrics and nurturing. Selectively spend in milk pools Placement of business and organization to empower strategy. ( Fonterra Co-operative Group Ltd, 2012) Fonterras aiming on the next generation demand of dairy products and according to survey it is expected that the demand of dairy products by 2019 will be some around in different parts of worlds will be as below: India (highest) 45 million MT China 36 million MT rest of Asia 19 million MT Latin America 18 million MT Middle East/North Africa 13 million MT. With the omission of the trade-sheltered market of India, Fonterra has unshakable positions in each of these markets. Fonterras policy is to build strong customer partnerships with top companies in the food and nutrition trades to become their merchant of choice, and to continue to build its trademarks in such growing markets. With maximum international clients wanting the assurance of a year-round, world-wide stock, Fonterra is gradually supplementing New Zealand-obtained milk with external supply, to deliver supporting to the growth of new consumer dairy goods. In 2010/11, Fonterra obtained 22 billion litres of milk globally, including 20 per cent of Australias production and 24 per cent of Chiles, both the nations where Fonterra has healthy recognised consumer trademark operations. In Latin America it obtained 2.6 billion litres of milk with its co-operative schemes with Nestlà ©. New Zealand alone milk assortment was 15.4 billion litres, alone share about 89 per cent of nations milk production. Development in global finding will stay with Fonterra targeting to mature its own milk production skills within key develop bazaars. China and India can be taken as the new targeted markets. Fonterra always had been extra ordinary nutrition of dairy. For years, its farmers work very hard to give worthy milk to its customer all around the globe. They have their past experience from back generation and, taking care of this tradition which tossed New Zealand in front of whole world in dairy industry. (Fonterra Co-operative Group, 2010) 3 Environmental Scan 3.1 Macro environmental scan The demand of milk by worldwide consumers is expected more than 100 billion litters by 2020, as there is monetary growth and huge population in markets which is definitely pushing the overall demand; however New Zealand is just contributing 5 billion litres of total milk supply by that time. The increasing demand is the sign to Fonterra to increase its production so that they can cover up the world demand as a leading dairy exporter. It is noticed that the demand milk is more especially by young and the elderly which are receiving more urgent and specific.(Theo Spierings, 2012) PESTEL Analysis: (Oxford University press, 2007) Political: political issue matters a lot in any business scenario where all restriction about the trademarks, bio-diversity, quotas arguments and labelling action in dairy. Economic: Variations in foreign currency, growth in demand rather than supply worldwide, production of goods and milk prices. Continue merging of suppliers and customers are the economic factors which has to be keep in mind Social: Rapid increase in needs of consumer markets, demand in healthy and nutritive dairy milk and products. Traditional difference with regard to the demand of milk. Growth in nutrition and bio markets. Technological: Day to day change in technology affecting the production of products and to upgrade the quality and the quantity in production line one must be aware of the new innovative technology coming up in the market, the new technology helps the company to bringing down the production cost because here in process the indirect heating and cooling system is required for each other, need of technology for fewer trucks which are required to transport the same quantity of milk. Environmental factors: Frequent variations in New Zealand climate have a countless influence on the atmosphere, as the necessity for goods fluctuate from time to time, dropping influence of worldwide greenhouse gases as it will recover the superiority of New Zealands environment. They have actual and safe organisation of farm performs that guards the environment from the pollution. Legal: Legal challenges from society and government is required to continue the organisation structure and so that the organisation must not have any problem in future here the Fonterra legal structure stands for the legal rights on the farms of the people and the dairy factories workers and their wages. Its Fonterra duty to train and educate the farmers about the products so that they get some knowledge about the products and also suggest way to help them out in how to improve the overall quality of these products, water and also how can they reduce the consumption of energy in farms. They must be aware about the time limit they have a conferring the rules and regulations. Company requires concentrating at future projects to enlarge its relative in terms of business so that they could provide a much better service to their stake holders and earn a higher value in return. Fonterra has made a lot in nations like Asia, Africa, Middle east, Australia, America, New Zealand but they should goal at revenue cushion above the regular return of the income, which is main in periods when there are products at cheap prices. There are two likely outcomes in future where the demand can be divided into two that are, universally the general demand for the dairy products is assumed to grow by 1.2% wh ereas the yearly rise in dairy is estimated to be 4%. Every year there is a growth in demand for dairy goods by 2.7 %, where as in a period on 10 years time the demand is calculated to be 147 billion litres. Level of opposition has enlarged at very high level even though the Fonterra has kept their global reach; this is Fonterras biggest asset as they can see that routines, taste and preferences are dissimilar from place to place. To encounter the specific demands of the consumers the local team is selected to deal with state of the customer as they will come to local demand. 3.2 Micro Environmental Scan From the beginning of Fonterra since 2001 they had a maximum share thats in excess of 95% of all New Zealand milk goods but somehow it dip to 90% in 2008-2009, with additional fall is still predictable.(Keithwoodford,2008) Anyhow it is examined that the supply been increased by some percentage in recent years. And what has been found in the market that the new entrants giving a tough competition to Fonterra and that can be risk for them in near future than it was in past. It is a true that at current structure they make easy for new entrants to take part in dairy farmer dealers by caring a high worth share on the fair value share which is really not connected to the add value to the element of the milk price. (Keith Woodford, 2008)As the renovation risk is tall of their shares, Fonterra should have an possible business structure that will help them in meeting their advance strategy and also help in dipping their recovery risk of the shares as they can properly allot returns to the dealers or farmers. To meet these business strategies and all legal procedures, the goals and objectives Fonterra must give importance on actual risk management. They should uphold the balance between the board and other mana gement staff and must have a strong relation with the all customers and stakeholders. There should be an Official strategy development plans which brings extensive procedure and happy dividends giving more planned viewpoint, for locating priorities and creation of key decisions. Consumers demand for the goods keeps on fluctuating; numerous consumers demand much more improved quality at similar price. These fluctuations in demand show that, the Fonterra can imagine that in upcoming period their customers will demand healthier quality at similar price. The new consumers demand for those goods or services which never been formed before, and old consumers demand for the new amenities or product features. This makes a tensed condition as we want to make effort on both existing and fresh consumers. Whatever may be the choice, its hard to achieve this state which can rise at any time. (Bain Company, 2005)In dairy industry the company deals with the perishable products which is hard to tr ansport from one place to other and make it fresh as it is and also economically at a long distance. Also, it pacts with very high trade hurdles on dairy products so to deal with this there must be some strategy so that the overall profit for the company increases and upsurge the effectiveness in the working. (Gehlhar M.J,2009). Fonterra must use the research and development team to evaluate more economic, healthy and quality product so that which must be naturally and ecologically consistent. They must attract the attention of young consumers as they are life-long consumers. (Gehlhar, M.J,2009)They should change on their abilities as they can make much more revenues on the goods and services relatively than just being a exclusive manufacturer. Fonterra can also uphold their management if they can distinguish their product structures that from the competitors. To stand as a top in the market it wants labelling power and product innovation. (Gehlhar, M.J,2009). Number of increase com petence and efficiency of corporate structure (Fonterra Co-operative Group,2012) Valuation With an analysis of macro and micro scan of environment there are several of problems which have come forward. Fonterra have managed to bring some transformations in their working for higher value markets and tried to sustain with the similar strategies of maintaining low cost leadership and increased volume however Fonterras capability to uphold the spot is at danger and its business structure restricts its capacity. Following are some of the problems which need to modify with critical thinking and innovative strategy. There is clear outcome that present structure of the Fonterra is not acceptable. As per its capital structure its compulsory that its 75 per cent of shareholder approves any proposal but as per the scan it appears to be very less because his shareholders or farmers currently constantly discarding the proposal offer. The shareholders are definitely not accepting the approval because they need to be assured that the final outcome should be positive. (Allio, M.K,2005) Around the globe there is arise in fit, appropriate and environmentally friendly manufactured foods products and as a result mass production has replaced mass customization. So for getting the opportunities in overall environment for those branded manufactured foods Fonterra should be capable for changing current strategies and apply new and innovative strategy for completing the challenge in the global market. Even though they are capable of segregating their item for consumptions, Fonterra must have some distinct competences for taking in physical input which can be used in food business so that they come up with different products of competitors. Fonterra should also focus on consumer marketing, product and process innovation so that they Fonterra can get a competitive advantage by differentiating his food products which holds exceptional quality which is different from competitors. According to the science and biology, the production of dairy organization is not limited only on the farm but there is production of manufactured food products as well. The guidance from biotechnology can help Fonterra to adjust the workings by means of technology or natural resources. (Datamonitor,2008) To come up with a different product line, Fonterra should take the help of health and nutrition team which targets at particular health improvement. Data monitor (2008) further pointed out that it is essential that the team is well trained to get target at consumer health all around the world, such as: dermatology, gastrointestinal health, infant nutrition, immune health, sports health, therapeutics, bone health and animal health. Fonterras emphasis on creating of product will undeniably benefit and increase the demand in food products. (Datamonitor,2008) Fonterra is responsible for promoting all food products by advertising about product features in order to control the market. Bart and Bontis (2003) suggested that the direction is required for consumers to make them loyal towards food product. In the ever changing business environment erratic circumstances arise; Fonterra may plan an appropriate strategy for these situations, since the irregular characters. When businesses fragment at spectacular speed or when conventions can overnight be both unbridle or cripple marketplace applicants or when the value and accessibility of critical contributions may vary wildly So the strategy development of Fonterra be for situations of uncertainty.( David Calfee,2006) Successful strategies integrate multiple situations for Fonterra which creates a series of feasible strategic options; flexible enough to make alterations in unpredictable situations. (VeitEtzold, Ted Buswick, 2008) Innovation in the product occur at each stage of business, for example in 80s the Walkman with a cassette player came and replaced Discman and mp3 player soon but now what we can see in market is only iPod which has captured more than 90% of market. And it is highly likely that the iPod will be banished too one day by yet other product. So the firm should continuously have another policy or approach. So demand can modified with the time so Fonterra must be elastic in getting those demand within the time bracket. (VeitEtzold, Ted Buswick, 2008). Still, if satisfactory variations are not ready, or if ready but its not adequate to avoid the risk of fiscal risks, it must use the monetarist policy as a substitute option for taking care for those risks scheduled carefully and always taking note in mind the characteristic problems of that approach. (Tristan Nguyen, 2011)

Essay --

There have been many instances in history where people have overthrown their current government in order to create a new, better government in its place; we can see this especially in the American and French Revolutions and even in the Communist Revolution in Russia. Revolution is â€Å"a forcible overthrow of a government or social order in favor of a new system.† This type of behavior is intended by Thomas Paine and John Locke—who believed in recovering natural rights for all—but also by Karl Marx who strongly believed all institutions should be broken down completely; these influential leaders had opposite ideas for the future of not only their nations but the nations of the world, they both had supporters to spread and implement their ideas in society. Although both sides led significant revolutions, ultimately the revolution that recuperated self-evident truths prevailed over the revolution that’s intent was to destroy religion, family, and all other institutions. Karl Marx, the founder of communism, strongly believed that his revolution would be the last; he believed it would incorporate the whole world. According to Marx, four steps would take place for there to be total communism: feudalism, liberalism, socialist revolution, and then communism. Liberalism (and capitalism) would take the place of feudalism and would enrich the few at the expense of the working poor. After this, the socialist revolution would ensure that the proletariat (working poor) would seize all private businesses and redistribute the wealth equally among all. Only after this took place, could communist truly take reign at the global level. â€Å"The modern bourgeoisie society that has sprouted from the ruins of feudal society has not done away with class anta... ...pendence in the French revolution. The Declaration of Independence has served an important role in history as well as in modern society and uncovers the American values we still live by. Despite the ruthless attempt for complete communism, communism failed. It proved to be inefficient. Self-evident truths proved to be more successful in government and have lasted the test of time. Marx failed to understand the importance of institutions in society and the necessity of human values. By destroying family and religion, Marx is also destroying human desire to succeed. Society is always aiming to improve. If all were equal in the economic sense, society would be at a plateau because competition would seize. People want to work toward some goal or for a cause such as family or property. To recover self-evident truths is to ensure the growth and proficiency of society. Essay -- There have been many instances in history where people have overthrown their current government in order to create a new, better government in its place; we can see this especially in the American and French Revolutions and even in the Communist Revolution in Russia. Revolution is â€Å"a forcible overthrow of a government or social order in favor of a new system.† This type of behavior is intended by Thomas Paine and John Locke—who believed in recovering natural rights for all—but also by Karl Marx who strongly believed all institutions should be broken down completely; these influential leaders had opposite ideas for the future of not only their nations but the nations of the world, they both had supporters to spread and implement their ideas in society. Although both sides led significant revolutions, ultimately the revolution that recuperated self-evident truths prevailed over the revolution that’s intent was to destroy religion, family, and all other institutions. Karl Marx, the founder of communism, strongly believed that his revolution would be the last; he believed it would incorporate the whole world. According to Marx, four steps would take place for there to be total communism: feudalism, liberalism, socialist revolution, and then communism. Liberalism (and capitalism) would take the place of feudalism and would enrich the few at the expense of the working poor. After this, the socialist revolution would ensure that the proletariat (working poor) would seize all private businesses and redistribute the wealth equally among all. Only after this took place, could communist truly take reign at the global level. â€Å"The modern bourgeoisie society that has sprouted from the ruins of feudal society has not done away with class anta... ...pendence in the French revolution. The Declaration of Independence has served an important role in history as well as in modern society and uncovers the American values we still live by. Despite the ruthless attempt for complete communism, communism failed. It proved to be inefficient. Self-evident truths proved to be more successful in government and have lasted the test of time. Marx failed to understand the importance of institutions in society and the necessity of human values. By destroying family and religion, Marx is also destroying human desire to succeed. Society is always aiming to improve. If all were equal in the economic sense, society would be at a plateau because competition would seize. People want to work toward some goal or for a cause such as family or property. To recover self-evident truths is to ensure the growth and proficiency of society.

Filipino Youth

Nearly three enduring decades of nothing but untainted, out and out public service made me the civil servant I am today. From a newcomer legislator of my hometown, then to a three-term local chief executive, to being here at this very chamber, I am deeply gratified to have stayed and committed for my beloved Tarlaquenos from the very beginning until now. It is but apt and proper to primarily express my unending gratitude to God Almighty, whom I have sought for guidance and never failed to impart me with prudence and vim to do nothing but good for our people. Lord, with unending praise, I shall yield to your Holy Name and Will. I am likewise, thankful to the integral constituency of the second district – from undivided voters to unwavering allies and friends who trusted me for the second time around to be part of this provincial council. To my loving family – God’s greatest gift to me, thank you for always being there. These span of years of serving the people from the grassroots up to the district echelon honed me to be further adroit in the daunting tasks of local policy-making. Hence, renewing this tenure implies another productive chapter for this representation, which I anticipate to be steadily imbued with dynamism and throughput. This renewed opportunity will further ascertain what we have already endeavored and prospered for our province†¦ for our people†¦ for our Tarlac. Being alongside with our kababayans – seeing, feeling, hearing and bearing with them, molded me to be more aware and proactive with the problems that afflicted their communities, which we can throw a light on at full tilt through appropriate legislative measures. These various hands-on involvements with communities taught me boundless points to improve my calling as a humble representation of our district. It is also a formidable admission on my part that through these experiences, I draw might and optimism to endure with the challenges that lies ahead. The propitious opportunity to serve this constituency hand in hand with our beloved provincial governor, honorable Victor Yap, similarly taught me valuable and progressive views on governmental headship and advocacies that guarantee the uninterrupted progress of our people. This grassroots ascendancy, where this humble representation unceasingly anchors its legislative agenda, places the province’s citizens as midpoints, a proven gauge that confidently invests on human capital and development. I warmly commend our governor for his tried and tested Sulong Tarlac platform with its four enduring pillars – Pagkain Muna, Kalusugan Muna, Trabaho Muna and Edukasyon Muna. This attainable quartet paradigm shall be my constant muse on instigating the initiatives and proposals solely catered for our people. Through these pillars, we have evolved from being a nearly crippled agency to a now effectual, dependable people’s body rolling a much-desired overhaul – straightway among the frontrunners on collective nation building. But more needs to be done. Allow me then, fellow members of this august body, to cite some of the accomplishments and envisioned proposals of this humble representation for our province. AGRICULTURE 1. Tarlac is anticipated to be the leader in agricultural innovation. Among my top agenda is to be able to draft a road map that will boost the local organic movement. Last year, a nationwide organic congress was held that showcased the different organic produces and commodities of Tarlac to the country. Let us not allow the opportunity to pass every year on encouraging different local cooperatives to organize and support organic farming within their assemblies. Inopportunely, the Gulayan venture has some deficiencies that need to be attended. In coordination with the Department of Agriculture by means of legislation, we are determined to provide an effective subsidy to farmers that will cater to their necessities. In this way, we can steadily reach our goal in making Tarlac the leader in agriculture. ENVIRONMENT 2. Relative to targeting a sustainable solution to environmental concerns, I shall prioritize the authorship of a statutory regulation towards visualizing and attaining a â€Å"Plastic-free Tarlac†. Major metropolises have already yielded on this scheme; it is of the time and essence that we also take the lead in our region for our mother Earth. 3. On top of this is our winning endeavor of effectively calling the attention of local hospitals of convincing their management to strictly impose the appropriate disposal of biological wastes within their communities. Yet, it is still essential for us to be vigilant particularly for funeral mortuaries and slaughterhouses to conform to the proper procedures on waste management. If the need arises, we shall revise existing local rulings based from national policies like the Ecological Solid Waste Management Act and the Sanitation Code of the Philippines that will give teeth and permissible police powers to implementers as well as to levy for appropriate taxes and in contrast, to offer awards and incentives for those who will conform to this initiative. HEALTHCARE 4. With regards to our championing endeavors on local public healthcare, this representation shall fully devote on supporting through legislature, the award-winning, first field health service info system in the country, the Wireless Access for Health. We all discern that due to its success, it is already well sustained by numerous benefactors. However, this venture still hopes that it acquires a much-needed backing from a statutory perspective especially that it plans to expand soon to other municipalities of the province. 5. Though becoming an effective harbor for individuals who lacks capitals to access medical services locally, the Philhealth ng Masa program similarly requisites stronger legislative measures to ensure that every family shall be covered with affordable and quality healthcare. Utilizing suitable legislation and consistent discourse with Philhealth, we can solicit to this ever-accommodating public insurance figure to be more lenient and adaptable to indigent constituencies – the poorest of the poor, who lack or does not have any notion on how to get credentials necessary for getting covered (like birth certificates, clearances and the likes). Through proper legislation and consideration among concerned bodies, we can shed a light on this and with full hopes find a solution through this dignified chamber. LIVELIHOOD 6. This representation shall also thrust for a sounder investment code that will be adaptable to the needs of prospective investors. This will convey a mutually advantageous atmosphere between the province and investors that is favorable for employment generation. In partnership with corresponding local business chambers, we shall seek help on crafting a measure encouraging upright MFIs coupled with appropriate financial literacy trainings among our constituencies in the rural areas. EDUCATION 7. One of my primary focuses on education is for our province’s technical and vocational schools to come up with efficient curricula for enhancement and assessment of our future labor force. In the advent of the mandatory K-12 program of our national government, these ladderized courses offered by various tech-voc schools shall offer a window of fresh opportunity for our citizens to finish a short course, go out and work, and then return for a more advance course or maybe even move into a university for a degree. The practicality of ladderized education is to be understood as a shining beacon of hope for our indigent constituencies who desire to pursue their dreams through education. PROVINCIAL GOVERNMENT AND LGUs 8. Our commitment with our fellow civil servants and government employees within the capitol workplace and other attached agencies is still deemed precedence where legal mandates are necessary to further redefine and innovate bureaucracy. Aside from streamlining to make our structure more efficient, we should, through legislative courses mechanize ingenious innovations highlighting human resources development and quality management system approaches. 9. Finally, a big fragment of my legislative agenda will focus on our local government units to competently generate revenues so they could come up with ways to solve the long-standing paucity of funds prevalent in them. I know for a fact that we should center our agenda to our districts, for I myself became a part of resolving its scenario, back when I was still the mayor of Gerona. This is of course, plausible with the support of our national, provincial and local governments and different exponents that are willing to work hand in hand for our province. There are big shoes to fill in, especially with these planned initial thrusts and agenda that I personally consider, would be indispensable for this very august chamber to discern and willingly take part of. This representation shall be and will be disposed to accommodate more rightful propositions pertinent to the issues of our times, most prominently those that sways our constituents, a vision that is truly reflective with that of the Sulong Tarlac manifesto. I am similarly poised that through the vitality and aggressiveness of our new vice governor, honorable Kit Cojuangco Jr. , and with your succor, fellow colleagues in this august chamber, we can build a more meaningful purposeful solidarity, regardless of political affiliation, towards formulating an all-inclusive agenda that will hopefully serve as a steadfast, literal ‘sanggunian’ for our counterparts in the seventeen municipalities and in this capital city. Participatory governance is the way to go for I consider it to be a two-way gain between our Sanggunian and these seventeen local Sangguniaans making up the whole province.

The Aquilealand Accounting Standard Board Accounting Essay

This intent of this study is to give advice on the development of an accounting criterion for employee benefits. Five different jobs sing employee benefits will be examined and each job will be related to an accounting construct. Recommendations will be suggested for these jobs every bit good. All employees work in outlook of being rewarded afterwards, or in progress in some instances. Beam and Mcfadden ( 2001 ) specify employee benefits as â€Å" all benefits and services, other than rewards for clip worked that are provided to employees in whole or in portion by their employers † . These benefits include ill foliages, medical disbursals, holiday fillips and many others. Therefore, it is necessary that there are certain regulations sing these benefits that will keep the rights of the employees. In the underdeveloped state of Aquilealand, we do non hold our ain conceptual model, and hence we adopt the IASB ‘s model. Aquilealand Accounting Standards Board should use a new criterion for employee benefits and this will be used by all companies in Aquilealand. There are several jobs refering employee benefits which need to be looked into in deepness, some of them will be discussed in the undermentioned paragraphs.Problem ( 1 ) : Recognition of net incomes and losi ngss originating from program assetsOne of the jobs mentioned during the making the accounting criterion for Aquilealand is the acknowledgment of expected return of program assets. In the attack V IASB expected return should be recognized and excluded from the assets service cost. However, anticipation of any future return involves a large sum of uncertainness ( Pastor, 2001 ) . Harmonizing to Pastor it is really difficult to foretell expected return even utilizing mathematical theoretical accounts objectively. The ground is that subjectiveness and opinion have a large impact on this procedure ( Pastor, 2001 ) . This fact is interrupting the objectiveness construct of the Regulatory Framework. Harmonizing to this construct, histories should be free of opinion and should be measured by all people in the same manner ( Alexander et Al ) . In add-on, acknowledgment of expected return, which is unfulfilled return, may be misdirecting information for the users of fiscal statements. As it is non possible to extinguish the opinion factor in the procedure of computation of expected return, companies should non recognize the expected return on program assets until it is truly gained. That will forestall the breakage of the objectiveness construct. This may besides assist to supply more accurate information about the fiscal state of affairs of the company to the users of fiscal statements. Merely realized return on program assets should be recognized. In add-on, companies should be required to unwrap the information about alteration of program plus in the one-year study ; non as the portion of the statement of comprehensive income but as a separate subdivision.Problem ( 2 ) : DisclosuresThere are three basic affairs that can be of import to be disclosed in fiscal statements. First, explain in inside informations the characteristics and hazards connected with its defined benefit programs. Next, show the consequence of defined benefit programs on the entity ‘s f uture hard currency flow and which related to timing, uncertainty and sums. Finally, explain the numerical information that is involved in the fiscal statements bring forthing from its defined benefits program ( PWC, 2011 ) . However, there are many demands for revelations which might be hard to use. A company has to supply elaborate information about the fiscal events in order to run into three things because the users of fiscal statements need to measure numerical information ( KPMG, 2011 ) . Furthermore, sensitivity analysis revelation is given simply on the defined benefit duty, although IASB provinces that, ‘sensitivity analysis on the net defined benefit liability ( assets ) ‘ can be more utile. However, it is far more hard and complicated to transport out ( ibid. ) . Furthermore, revelations for multi-employer programs are presently extended because more information linked with multi- employer should be disclosed such as support agreement ( PWC, 2011 ) . Harmonizing to the materiality construct, fiscal statements are prepared to function the users to do the right determination. Therefore, all information that may impact their determination should be involved in fiscal statements. As a consequence, revelation rule is significantly associated with materiality because all the quantitative and qualitative information should be involved in fiscal statement such as accounting policies and important events ( Jan, O. , 2010 ) . As mentioned before, there are some recommendations that should be considered for employee benefits revelation. First, the companies required to unwraping the of import information involved in fiscal statements to fulfill the external users and assist them to understand information and do right determination ( PWC, 2013 ) . In add-on, the companies should utilize narrative description of fiscal information such as liabilities fiting so the readers can understand written information.Problem ( 3 ) : Termination benefitsBased on the definition in IAS 19, expiration benefits are the benefits for those employees whose employments are voluntarily or involuntarily terminated before the normal retirement day of the month. Therefore, expiration benefits should be recognized as a liability and an disbursal in entity ‘s fiscal study. For case, voluntary expiration benefits should be recognized when they are provided as ‘a consequence of an offer made in order to promote voluntary re dundancy ‘ ( Alexander, Britton & A ; Jorissen, 2011: 525 ) . On the other manus, as the name implies, nonvoluntary expiration benefits should be recognized when the employment is terminated involuntarily, such as dismissal. However, for acknowledgment in fiscal accounting, it is indispensable to foremost make up one's mind when and how much it should be recognized. Therefore, the disbursal of the expiration benefits should be able to be expressed in money, which is besides known as one of the fiscal accounting conventions named ‘monetary measuring ‘ ( Alexander, Britton & A ; Jorissen, 2011 ) . Furthermore, besides the sum to acknowledge, it is besides necessary to find the clip to acknowledge. For case, to acknowledge the nonvoluntary expiration benefits every bit shortly as the employees are cognizant of the expiration or at the clip they leave the entity should be regulated. Based on the counsel of fiscal accounting conventions, the sum and the clip for the acknowledgment could be easy determined. First, taking history of the pecuniary measuring convention, entity should guarantee the expiration benefits in its dismissal program could be measured. Similarly, the benefits included in the offer that entity provides for voluntary expiration should besides be mensurable. Furthermore, harmonizing to the accumulations convention, the disbursal of the entity should be recognized and recorded every bit shortly as the use of the disbursal is determined ( Alexander, Britton & A ; Jorissen, 2011 ) . Therefore, nonvoluntary expiration benefits should be recognized at the clip when entity officially notice the employees affected in its dismissal program. However, for those who have exchanged their expiration benefits for future services, the liability of their benefits should be recognized over the future period. At last, voluntary expiration benefits should be recog nized when the employees accept the offer made in other to promote voluntary redundancy.Problem ( 4 ) : Post-employment benefitsPost-employment benefits means the staff Begin having retirement benefits, for illustration, retirement benefits and other post-employment benefits after completed an employment relationship ( BDO, 2013 ) . Besides, there are two classs of post-employment benefits programs. One is defined part programs, another is defined benefit programs ( ibid. ) . In general, DCP ( which stand for defined part programs ) means employees ‘ retirement program benefits was reserved financess from the company ‘s one-year net income ( Investopedia, n.d. ) . Accounting intervention is comparatively simple. But the duties undertaken of the employee is non rather clear. Therefore, the item of the handling is the employer ought to do the part towards the present service and have no duty to give excess part for past service ( Towers Watson, n.d. ) . For DBP ( which sta nd for defined benefit programs ) , it is a retirement program that employee benefits are classified harmonizing to a expression utilizing factors such as length of service and salary history, which was sponsored by the employer ( Investopedia, n.d. ) . Harmonizing to Towers Watson [ n.d. ] , owing to actuarial additions and losingss and anterior service costs are deferred, ensuing in the pension liability that are non really required to bear the duties. The solution is instantly acknowledgment of actuarial additions and losingss and anterior service cost. The undermentioned specific patterns are: canceling actuarial additions and losingss utilizing the corridor attack, take actuarial additions and losingss that are recognized in net income and loss commissariats and necessitate all actuarial additions and losingss should be recognized instantly in other comprehensive income ( OCI ) . Furthermore, past service cost should non be deferred amortisation and besides necessitate to be re cognized instantly when incurred ( ibid. ) . Besides IAS 19 alterations in the method of look, service cost and net involvement income or disbursal recognized in net income or loss, Re-measurable part recognized in OCI ( BDO, 2013 ) .Problem ( 5 ) : Immediate acknowledgmentImmediate acknowledgment in other comprehensive income will hold an impact on organisations which recognizes additions and losingss at the same time in net income and loss. The standard requires acknowledgment of defined benefit duty and program assets in the statement of comprehensive income and in the statement of fiscal place. Harmonizing to IASB, ‘immediate acknowledgment provides more relevant information to users of fiscal statements and provides more faithful representation of the fiscal consequence of defined benefit programs ‘ ( KPMG 2011, p 5 ) . There are some looks of immediate acknowledgment which eliminated by AASB as the criterion of employee benefits. Among them are past service cost and disposal costs and other disbursals. As an illustration of immediate acknowledgment jobs, past service costs will be explained in item. Past service costs used to depict service costs different from current service costs and additions or losingss on the colony. It is defined as ‘the alteration in the present value of the defined benefit duty for the employee service provided in anterior periods ( KPMG, 2011: 18 ) . We should specify whether past service costs is positive or negative. When the alterations improve employee benefits, it is positive ( Deloitte, 2011 ) . While it is negative if the alteration consequences in decrease of the bing benefits ( ibid ) . The following measure is to acknowledge them into the entities ‘ fiscal statements. Harmonizing to the prudence concept footing, it is besides necessary to describe the accounting minutess. Therefore, the method used to acknowledge a vested yesteryear service costs should differ from the one used to acknowledge an unvested yesteryear service costs. Based on the consistence concept footing, it states that ‘accounting methods one time adopted must be applied systematically in future ‘ ( Jan, I. , 2012 ) . Therefore, the accounting intervention for both vested and unvested yesteryear service costs should be severally kept the same in several accounting periods. As it has been shown in the old paragraph, we recommend that the methods used to acknowledge vested and unvested yesteryear service cost should be different. Vested past service costs should be recognized instantly while ‘unvested past service costs should be recognized on a straight-line footing over the staying vesting period ‘ ( Ernst and Young, 2011: 4 ) . Furthermore, the methods used to acknowledge past service costs should follow a consistence footing. To reason, the Aquilealand Accounting Standard Board examined jobs sing employee benefits such as: acknowledgment of net incomes and loss originating from program assets, revelations, expiration benefits, post employment benefits, and immediate acknowledgment. Each of these jobs relates to an accounting construct, and recommendations were suggested in order to make a suited criterion that fit a state which has an active stock market.