Tuesday, July 7, 2020
This chapter gives an idea of what construction delays are, how are they defined and what are their types and comparison of them. Delays can be seen differently from different point of views. Causes of delays and categorization of them in various international contexts are also discussed. 2.2 DEFINING CONSTRUCTION DELAY A lot of work has been done before on construction delays and every author came up with his/her own definition. Assaf and Hejji defined delay as Time overrun either beyond completion date specified in a contract, or beyond the date that the parties agreed upon for delivery of a project slipping over its planned schedule. (Assaf, Hejji, 2006) Stumpf defined delay as Act or event that extends the time required to perform a task under a contract. It usually shows up as additional days of work or as delayed start of an activity. (Stumpf, 2000). And many similar definitions were given. Therefore construction delays can be considered as time lag in completion of activities from a fixed time as per contract or they can be defined as late completion or late start of activities to the planned schedule or contract schedule. When project delay occurs it means project cannot be completed within stated time, which means there will be extensions of time required which will further result in fine, increased cost due to inflation, termination of contract, court cases etc. or combinations of above stated factors. Delay can be seen as risk for the project and could be handled at inception stage or at least one can try to mitigate or minimize it. Risk is an integral part of a construction project; it is well known that no project is risk free. If risk is analysed at inception or planning stage it could be managed, minimized, shared, mitigated or accepted to give some good results. Delay can be considered similar to risk or a type of risk; as no construction project is free from delays, delay is also integrated part of construction projects. It depends on size of project as well. Therefore it is expected to analyse and manage delay in same fashion as risk. Delays are often result of a mismanaged event which must have been managed in a systematic process so as to analyse the effect of that event on the project and how to minimize chances of further delay. (Keane, Caletka, 2008). 2.3 CATEGORIZATION AND TYPES OF CONSTRUCTION DELAYS Before getting on types of various construction delays there is a major categorisation which is required to be understood. Construction delays can be delayed in some major groups as listed below. El-Saadi (1998) categorized delay in four major groups. Critical or Non critical Excusable or Non Excusable Compensable or Non Compensable Concurrent or Non concurrent Alkaas S., Mazerolle M. and Harris F. (1996) and Ahmed S.M. et al gave following categorizations: Excusable Delays Excusable compensable delays Excusable noncompensable delays Nonexcusable delays Concurrent delays Fig. 2.1 Classification of delay based on their various attributes. Nuhu Braimah (2008) To achieve objectives of this dissertation and to consider delay as risk it is necessary to know about these types of delays and as per categorization in what category they lie. This basic knowledge helps in moving forward and determining strategies to mitigate these risks. Now in this part we will discuss these types of delay in detail: 2.3.1 CRITICAL AND NON CRITICAL In simple words Critical delays are those which cause delay to entire project completion date while Non critical delays not necessarily affect the project completion date but affects progress. In all the projects delays are considered at the project completion date. Delays can be combination of small and big delays that occurred during the whole project. Therefore critical delays are taken more into consideration then noncritical delays. 2.3.2 EXCUSABLE DELAYS Excusable Delays occurs due to events which are outside the control of contractor like heavy rains, storms, strikes, fire, client suggested changes, differing site conditions, change of government policy or their intervention, stakeholder intervention etc. Alkass S. et al (1996) says that when there are excusable delays, contractor is entitled to time extension in case date of completion is extended. Such delays can also affect non critical activities which must be considered with more detailed analysis or adjustment of float time. Excusable delays can be further classified in compensable and noncompensable delays. 188.8.131.52 EXCUSABLE COMPENSABLE DELAYS As name suggests excusable compensable delays are those in which contractor is entitled for extra payment (compensation) i.e. monetary compensation and time extension as well. But decision that a delay is compensable or noncompensable is taken as per contract between client and contractor. Natural disasters or some reasons which are out of control are not considered. Example of such delay could be that client doesnÃ ¢Ã¢â ¬Ã¢â ¢t allow access to site even after notice to proceed is given; other such delays which are due to client are compensable. 184.108.40.206 EXCUSABLE NONCOMPENSABLE DELAYS Such delays are such where both contractor and client are not responsible for delay. Under such circumstances only time extensions are granted and no monetary compensation is provided. Such delays include act of God. 2.3.3 NON EXCUSABLE DELAYS As name suggests these delays are such that they donÃ ¢Ã¢â ¬Ã¢â ¢t have any excuse or no excuse can be given for them. They arise due to carelessness or actions and inactions of contractors and subcontractors. For such delays no time extensions and monetary compensation is given to contractor if it has affected whole duration of project. In such cases client is liable to get liquidated damages. Example of such delay could be constructing something wrong which is not given in drawings, not completing work on time, improper resource allocation etc. 2.3.4 CONCURRENT DELAYS This is the most complex categorization of delay as it consists of two or more kind of delays regardless of their type which occurs at same time or overlaps some duration together. It is necessary to find out what type has caused overall delay in project completion. Therefore different factors like time of occurrence of delay, duration of delay, impact of them, float ownership etc. have to be considered carefully. Alkass et al (1996) said that; Concurrent delays which contains two or more excusable delays results in time extension. When compensable and nonexcusable delays are concurrent a time extension can be given or delay can be distributed between client and contractor. 2.4 CAUSES OF CONSTRUCTION DELAYS In section 2.3, categorisation of delays was discussed. Now in this section will deal with causes of delays. Lot of work has been done on understanding causes of delays. The two major categorization of delay causes one is Internal Cause another is External Cause. Internal cause includes delays caused by parties involved in construction project like Client, Contractor, Designer, Consultant these are four major parties then Subcontractors, material suppliers etc. comes. From external factors it includes act of God, strikes, stakeholderÃ ¢Ã¢â ¬Ã¢â ¢s dissatisfaction etc. Assaf and Hejji (2006) reflected various causes of delays which occur in large construction projects. They had a field survey of 23 contractors, 19 consultants, and 15 owners and found out and reflected on 73 causes of delays under eight different groups. All those 73 factors are given in table below. NO. CAUSES OF DELAY GROUP 1 Original contract duration is too short. Project 2 Legal disputes b/w various parties. Project 3 Inadequate definition of substantial completion. Project 4 In effective delay penalties. Project 5 Type of construction contracts. Project 6 Type of project bidding and award Project 7 Delay in progress payment by owner. Owner 8 Delay to furnish and deliver the site to contractor by the owner. Owner 9 Change orders by owner during construction. Owner 10 Late in revising and approving design documents by owner Owner 11 Delay in approving shop drawings and sample materials Owner 12 Poor communication and co-ordination by owner and other parties Owner 13 Slowness is decision making process by owner Owner 14 Conflicts between joint ownership of the project Owner 15 Unavailability of incentives for contractors for finishing ahead of schedule Owner 16 Suspension of work by owner Owner 17 Difficulties in financing project by contractor. Contractor 18 Conflicts in subcontractors schedule in execution of project Contractor 19 Rework due to errors during construction. Contractor 20 Poor site management and supervision by contractor Contractor 21 Poor communication and co-ordination by contractor with other parties Contractor 22 Ineffective planning and scheduling of project by contractor Contractor 23 Improper construction methods implemented by contractor. Contractor 24 Delays in subcontractors work Contractor 25 Conflicts between contractor and other parties Contractor 26 Inadequate contractors work. Contractor 27 Frequent change of subcontractors due to their insufficient work. Contractor 28 Poor qualification of the contractors technical staff Contractor 29 Delay in site mobilization. Contractor 30 Delay in performing inspection and testing by consultant Consultant 31 Delay in approving major changes in the scope of work by consultant Consultant 32 Inflexibility (rigidity) of consultant Consultant 33 Poor communication and co-ordination by consultant with other parties Consultant 34 Late in reviewing and approving design documents by consultants Consultant 35 Conflicts between consultant and design engineer. Consultant 36 Inadequate experience of dsigner. Consultant 37 Mistakes and discrepancies in design documents Design 38 Delays in producing design documents Design 39 Unclear and inadequate details in drawings Design 40 Complexity of project design Design 41 Insufficient data collection and survey before design Design 42 Misunderstanding of ownerÃ ¢Ã¢â ¬Ã¢â ¢s requirement by design engineer. Design 43 Inadequate design team experience Design 44 Un-use of advanced engineering design software. Design 45 Shortage of construction materials in market Material 46 Changes in material types and specification during construction Material 47 Detail in material delivery. Material 48 Damage of sorted material while they are needed urgently. Material 49 Delay in manufacturing special building material Material 50 Late procurement of materials Material 51 Late in selection of finishing materials due to availability of many types in market Material 52 Equipment breakdowns Equipment 53 Shortage of equipment Equipment 54 Low level of equipment-operatorÃ ¢Ã¢â ¬Ã¢â ¢s skill Equipment 55 Low productivity and efficiency of equipment Equipment 56 Lack of high technology mechanical equipment Equipment 57 Shortage of labours Labours 58 Unqualified workforce Labours 59 Nationality of labours Labours 60 Low productivity level of labours Labours 61 Personal conflict among labours Labours 62 Effects of subsurface conditions External 63 Delay in obtaining permit from government External 64 Hot weather effects on construction activities External 65 Rain effect on construction activities External 66 Unavailability of utilities in site External 67 Effect of social and cultural factors External 68 Traffic control and restriction at job site External 69 Accident during construction External 70 Differing site conditions External 71 Changes in government regulations and laws External 72 Delay in providing services from utilities External 73 Delay in performing final inspection and certification by a third party External Table 2.1 Causes of delays as per group Assaf and Hejji (2006) Their work gave a broad view over construction delays and their causes. Though their classification is quite broad, but it gives a more insight to various causes. Odeh AM and Battaineh HT (2002) presented following 8 major groups of construction delay. Client related factors which include finance, payment of billed work, interference in work, slow decision making etc. Contractor related factors include site management, improper planning, insufficient experience, improper construction methods, insufficient and unskilled work force etc. Consultant related factors include contract management, improper drawings, approval of drawings, tests at site etc. Material related factors include availability, quality and shortage. Labor and equipment factors include supply, productivity, equipment availability, failure etc. Contract factors include changed orders and mistakes and disagreements in document. Contractual relationship factors includes, disputes, negotiation, improper management of information system, improper work breakdown structure and task responsibility matrix. External factors like act of god, strikes, accidents etc. Most of the work done in field of causes of delays reflects similar causes of delays and 8 major groups. They all gave recommendations related to these factors but very few scholars suggested to forecast delay in planning stage. Khalil and Ghaftly (1999) said delay is important issue. In order to manage it more properly and to mitigate them deep investigation to this area is needed. Having idea of frequency, extent and responsibility of delay can provide insights of early planning to control these factors and improve project performance. 2.5 PERSPECTIVE FROM DIFFERENT COUNTRIES Work from Chan and Kumaraswamy (2002) from Hong Kong industry gives four major causes of delay in Hong Kong industry which are as follows: Project scope Project complexity Project Environment Management related attributes The above four factors were studied with their constituent casual factors to gain more insight and understanding of their significance. They were summarized in following figure: Figure 2.3 Summary of principal factors affecting construction durations of projects He gave another table comparing factors causing delay in construction projects in various economies. It gives an overview of common factors in these economies. It gives a clear understanding of various countries at once. Factors Causing Delay Countries where survey was conducted US UK DEVELOPING COUNTRIES TURKEY NIGERIA SAUDI ARABIA HONG KONG INDONESIA Inclement weather * * * * * Labour shortage/ Low labour productivity * * * Poor subcontractorÃ ¢Ã¢â ¬Ã¢â ¢s performance * * * * Variations (design change/ extra work) * * * * * Unforeseen ground conditions * * Materials shortage/ late material delivery * * * Inadequate construction planning * * * Financial difficulties * * * Delays in design work/Lack of design information * Poor site management * * * * Impractical design * Poor communication * * Inappropriate type of contract used * Lack of designerÃ ¢Ã¢â ¬Ã¢â ¢s experience * Inaccurate estimating * * * Table 2.2 Source: Chan and Kumarswamy (2001) Ogunlana and Promkuntong studied and compared construction industry of Thailand and other economies. Study involved delays experienced in the High Rise Building construction projects in Bangkok, Thailand. According to them Resource supply problem were most acute problems of the construction industry in boom years. Project suffered delays due to inadequate supply of cement, technical personnel were overstretched, and demands from owners to do frequent changes etc. are the major causes for delay in developing economy. Sabasivan and Soon (2007) conducted study of causes of delay in Malaysian construction industry. They conducted a survey and 150 participants were involved. They came up with 10 most important causes of delay which are as follows: Improper planning of contractor. Poor site management from contractor Inadequate experience of contractor Improper payments and finance from client Subcontractors problem Material shortage Labour supply Failure and availability of equipment Improper management information system Mistakes during construction stage. COUNTRY RESEARCHERS MAJOR CAUSES OF DELAYS Saudi Arabia Assaf et al Slow preparation and approval of shop drawings Delays in payments to contractors Changes in design/design error Shortages of labour supply Poor workmanship Lebanon Mezher et al Owner had more concerns with regard to financial issues Contractors regarded contractual relationships the most important Consultants considered project management issues to be the most important causes of delay Saudi Arabia Al-khal and Al-Ghafly Cash flow problems/financial difficulties Difficulties in obtaining permits Ã ¢Ã¢â ¬Ã âlowest bid win firstÃ ¢Ã¢â ¬? system Jordan Al-Moumani Poor design Changes in orders/design Weather Unforeseen site condition Late deliveries Kuwait Koushki et al Changing orders Owners financial constraints OwnerÃ ¢Ã¢â ¬Ã¢â ¢s lack of experience in the construction business UAE Faridi and El-Sayegh Slow preparation and approval of drawings Inadequate early planning of project Slow decision making of owners Shortage of manpower Poor site management and supervision Low productivity of manpower Saudi Arabia Assaf and Al-Hejji Change in orders by the owner during construction Delay in progress payment Ineffective planning and scheduling Shortage of labour Difficulties in financing on the part of contractor. Hong Kong Chan and Kumaraswamy Project scope Project complexity Project environment Management related attributes Florida Ahmed and Azhar Design related Construction related Financial/economical Management/ Administrative Code related Acts of God Table 2.3 Summary of previous studies of the causes of delay in construction project some data from above table is taken from Sweis et al (2008) 2.6 SUMMARY: A total of 73 factors and 8 major groups of causes of construction delays were identified through intensive literature reviews in order to consider maximum factors. These factors will be helpful in data analysis so as to forecast delay at planning stage and treat it as risk so that risk management methodologies can be implemented to delay so as to mitigate and minimizing it. These eight major categories can be brought down as shown in figure. Fig 2.4 Classification of delay groups. All major 8 groups can be brought down to 2 major groups which are Internal and external causes. Internal is further subdivided in owner, consultant, contractor and resources. Resources are further subdivided in Material, equipment and labour. Overall if we need to classify groups for the causes of delay 5 major groups covers all 73 factors they are Owner, Contractor, Consultant, Resources and External. These causes and classification will help us to rank and treat delay as a risk at planning stage so as remedial measures can be applied. Though in spite of all studies and delay causes know till now it is hard to forecast delay because its very unpredictable, we cant analyse frequency of delay due to some reason in a project. Sometimes external causes are so dominating that co-ordination of internal groups get disturbed and project faces delay.
Tuesday, May 19, 2020
AndrÃ ©s Bonifacio (November 30, 1863Ã¢â¬âMay 10, 1897) was a leader of the Philippine Revolution and the president of the Tagalog Republic, a short-lived government in the Philippines. Through his work, Bonifacio helped the Philippines break free from Spanish colonial rule. His story is still remembered in the Philippines today. Fast Facts: AndrÃ ©s Bonifacio Known For: Leader of the Philippine RevolutionAlso Known As: AndrÃ ©s Bonifacio y de CastroBorn: November 30, 1863 in Manila, PhilippinesParents: Santiago Bonifacio and Catalina de CastroDied: May 10, 1897 in Maragondon, PhilippinesSpouse(s): Monica of Palomar (m. 1880-1890), Gregoria de JesÃ ºs (m. 1893-1897)Children: Andres de JesÃ ºs Bonifacio, Jr. Early Life AndrÃ ©s Bonifacio y de Castro was born on November 30, 1863, in Tondo, Manila. His father Santiago was a tailor, local politician, and boatman who operated a river-ferry. His mother Catalina de Castro was employed in a cigarette-rolling factory. The couple worked extremely hard to support AndrÃ ©s and his five younger siblings, but in 1881 Catalina caught tuberculosis and died. The following year, Santiago also became ill and passed away. At the age of 19, Bonifacio was forced to give up plans for higher education and begin working full-time to support his orphaned younger siblings. He worked for the British trading company J.M. Fleming Co. as a broker, or corredor, for local raw materials such as tar and rattan. He later moved to the German firm Fressell Co., where he worked as a bodeguero, or grocer. Family Life Bonifacios tragic family history during his youth seems to have followed him into adulthood. He married twice but had no surviving children at the time of his death. His first wife Monica came from the Palomar neighborhood of Bacoor. She died young of leprosy (Hansens disease). Bonifacios second wife Gregoria de Jesus came from the Calookan area of Metro Manila. They married when he was 29 and she was just 18; their only child, a son, died in infancy. Establishment of Katipunan In 1892, Bonifacio joined Jose Rizals organization La Liga Filipina, which called for reform of the Spanish colonial regime in the Philippines. The group met only once, however, since Spanish officials arrested Rizal immediately after the first meeting and deported him to the southern island of Mindanao. After Rizals arrest and deportation, Bonifacio and others revived La Liga to maintain pressure on the Spanish government to free the Philippines. Along with his friends Ladislao Diwa and Teodoro Plata, however, he also founded a group called Katipunan. Katipunan, or Kataastaasang Kagalannalangang Katipunan ng mga Anak ng Bayan (literally Highest and Most Respected Society of the Children of the Country), was dedicated to armed resistance against the colonial government. Made up mostly of people from the middle and lower classes, the Katipunan organization soon established regional branches in a number of provinces across the Philippines. In 1895, Bonifacio became the top leader, or Presidente Supremo, of the Katipunan. Along with his friends Emilio Jacinto and Pio Valenzuela, Bonifacio published a newspaper called the Kalayaan, or Freedom. Under Bonifacios leadership in 1896, Katipunan grew from about 300 members to more than 30,000. With a militant mood sweeping the nation and a multi-island network in place, Bonifacios organization was prepared to start fighting for freedom from Spain. Philippine Revolution Over the summer of 1896, the Spanish colonial government began to realize that the Philippines was on the verge of revolt. On August 19, authorities tried to preempt the uprising by arresting hundreds of people and jailing them under charges of treason. Some of those swept up were genuinely involved in the movement, but many were not. Among those arrested was Jose Rizal, who was on a ship in Manila Bay waiting to ship out for service as a military doctor in Cuba (this was part of his plea bargain with the Spanish government, in exchange for his release from prison in Mindanao). Bonifacio and two friends dressed up as sailors and made their way onto the ship and tried to convince Rizal to escape with them, but he refused; he was later put on trial in a Spanish kangaroo court and executed. Bonifacio kicked off the revolt by leading thousands of his followers to tear up their community tax certificates, or cedulas. This signaled their refusal to pay any more taxes to the Spanish colonial regime. Bonifacio named himself president and commander-in-chief of the Philippines revolutionary government, declaring the nations independence from Spain on August 23. He issued a manifesto, dated August 28, 1896, calling for all towns to rise simultaneously and attack Manila, and sent generals to lead the rebel forces in this offensive. Attack on San Juan del Monte Bonifacio himself led an attack on the town of San Juan del Monte, intent on capturing Manilas metro water station and the powder magazine from the Spanish garrison. Although they were vastly outnumbered, the Spanish troops inside managed to hold off Bonifacios forces until reinforcements arrived. Bonifacio was forced to withdraw to Marikina, Montalban, and San Mateo; his group suffered heavy casualties. Elsewhere, other Katipunan groups attacked Spanish troops all around Manila. By early September, the revolution was spreading across the country. Fighting Intensifies As Spain pulled all its resources back to defend the capital at Manila, rebel groups in other areas began to sweep up the token Spanish resistance left behind. The group in Cavite (a peninsula south of the capital, jutting into Manila Bay), had the greatest success in driving the Spanish out. Cavites rebels were led by an upper-class politician called Emilio Aguinaldo. By October of 1896, Aguinaldos forces held most of the peninsula. Bonifacio led a separate faction from Morong, about 35 miles east of Manila. The third group under Mariano Llanera was based in Bulacan, north of the capital. Bonifacio appointed generals to establish bases in the mountains all over Luzon island. Despite his earlier military reverses, Bonifacio personally led an attack on Marikina, Montalban, and San Mateo. Although he initially succeeded in driving the Spanish out of those towns, they soon recaptured the cities, nearly killing Bonifacio when a bullet went through his collar. Rivalry With Aguinaldo Aguinaldos faction in Cavite was in competition with a second rebel group headed by an uncle of Bonifacios wife Gregoria de Jesus. As a more successful military leader and a member of a much wealthier, more influential family, Emilio Aguinaldo felt justified in forming his own rebel government in opposition to Bonifacios. On March 22, 1897, Aguinaldo rigged an election at the rebels Tejeros Convention to show that he was the proper president of the revolutionary government. To Bonifacios shame, he not only lost the presidency to Aguinaldo but was appointed to the lowly post of secretary of the interior. When Daniel Tirona questioned his fitness even for that job based on Bonifacios lack of university education, the humiliated former president pulled out a gun and would have killed Tirona if a bystander had not stopped him. Trial and Death After Emilio Aguinaldo won the rigged election at Tejeros, Bonifacio refused to recognize the new rebel government. Aguinaldo sent a group to arrest Bonifacio; the opposition leader did not realize that they were there with ill intent, and allowed them into his camp. They shot down his brother Ciriaco, seriously beat his brother Procopio, and according to some reports also raped his young wife Gregoria. Aguinaldo had Bonifacio and Procopio tried for treason and sedition. After a one-day sham trial, in which the defense lawyer averred their guilt rather than defending them, both Bonifacios were convicted and sentenced to death. Aguinaldo commuted the death sentence on May 8 but then reinstated it. On May 10, 1897, both Procopio and Bonifacio were likely shot dead by a firing squad on Nagpatong Mountain. Some accounts say that Bonifacio was too weak to stand, due to untreated battle wounds, and was actually hacked to death in his stretcher instead. He was just 34 years old. Legacy As the first self-declared president of the independent Philippines, as well as the first leader of the Philippine Revolution, Bonifacio is a crucial figure in Filipino history. However, his exact legacy is the subject of dispute among Filipino scholars and citizens. Jose Rizal is the most widely recognized national hero of the Philippines, although he advocated a more pacifist approach to reforming Spanish colonial rule. Aguinaldo is generally cited as the first president of the Philippines, even though Bonifacio took on that title before Aguinaldo did. Some historians feel that Bonifacio has gotten short shrift and should be set beside Rizal on the national pedestal. Bonifacio has been honored with a national holiday on his birthday, however, just like Rizal. November 30 is Bonifacio Day in the Philippines. Sources Bonifacio, Andres. The Writings and Trial of Andres Bonifacio. Manila: University of the Philippines, 1963.Constantino, Letizia. The Philippines: A Past Revisited. Manila: Tala Publishing Services, 1975.Ileta, Reynaldo Clemena. Filipinos and their Revolution: Event, Discourse, and Historiography. Manila: Ateneo de Manila University Press, 1998.78
Wednesday, May 6, 2020
Living the ASCA Code of Ethics A.2.a. Confidentiality, A.4.a. Dual Relationships: While working on Internship in Counseling I (SC5599115SUOL), I have encountered several instances in which, boundaries have to be established in order to work with relatives. For instance, a sixth grade male, whom happens to be a distant cousin, but is aware that we are indeed related, sought me out for advice as to how to better his relationship with his mother (A.4.a. Dual Relationships). Because I knew the family offhand, I was aware of the tumultuous relationship that the child and his mother shared. However, as a professional, I could not allow my previous knowledge of his relationship with his mother cloud my judgement on how to advise the young man. I set boundaries within the first few moments of the session that dealt with the explanation of confidentiality and that his feelings and opinions were in a judgement free safe zone (A.2.a. Confidentiality). His issue was simple. He felt that his mother was not allowing him to become independent or in his words, Ã¢â¬Å"grow up.Ã¢â¬ To his defense, he was correct in his observation. I reasoned with him to talk with his mother in a respectful manner to address his issues with her not allowing him to gain more independence. I also advised the young man to take the initiative in showing his mother how responsible he could be in everyday occurrences. For example, instead of allowing his mother to pick out his clothes and iron them, he could pick out hisShow MoreRelatedSchool Counseling Collaborative Model5757 Words Ã |Ã 24 PagesAssociation (ACA). In 1952 The American School Counselor Association (ASCA) was established. In 1958 the National Defense Education Act was passed, which increased training and hiring of school counselors. In 1964 NDEA Title A was passed, providing counseling to elementary schools. In 1997 ASCA published their National Standards, providing benchmarks for studen tÃ¢â¬â¢s competency in academic, career, and personal/social domains. In 2003 the ASCA National Model was published as a framework for school counselingRead More The Identity of a Professional Counselor 1777 Words Ã |Ã 7 Pagessome counseling professions are available to assist clients in either recovery or transition from past difficult experiences. Resilience models have been used, in the event that a catastrophic event has happened in the past, in making adjustments in living environment, or planning improved future goals and outcomes. According to Frain et al. (2007): Focus on coping strategies as a part of a family resiliency model can help individuals and families deal with the intense accumulation of demands that isRead MoreSchool Counseling: A Case Study in Ethical Decision Making Essay2469 Words Ã |Ã 10 Pagesdiverse cultural backgrounds, and differences in behaviour of their clients; stated in; The Australian Counselling Association (ACA-Au., 2008); Code of Conduct (2, 2.1), American Counselling Association (ACA, US, 2005), Code of Ethics (A.2c; B.1a; c.2a) and Education Queensland (EQ) Code of Conduct (1994) 2.1.1, and Education Queensland (EQ) (2008) Ethical Code, and Watson, Herlihy Pierce, 2006. Confidentiality Confidentiality was explained to Lorena, and also the exceptions in which, confidentialityRead MoreMorality in Education Essay1962 Words Ã |Ã 8 Pagesthat has many facets, creating numerous challenges for the PSC. To begin, the idea of morality needs to be defined and some assumptions made. According to the Stanford Encyclopedia of Philosophy, morality is defined as ...normatively to refer to a code of conduct that, given specified conditions, would be put forward by all rational persons (Stanford Encyclopedia of Philosophy, 2010). Examining the definition, one can come to realize that if someone has morals, they should be following some sort
Before Louis received absolute power, there were several principal ministers before him; these were Cardinal Richelieu-father of Nicholas Fouquet- and Mazarin. When Louis came into power in 1643, Mazarin was the current principal minister, and it was only eighteen years later in 1661 when Mazarin died did Louis receive absolute power. When Mazarin died in 1661, Nicholas Fouquet aspired to become the next principal minister, but Louis, wanting absolute power did everything he could in rder to prevent this from happening. Cardinal Jules Mazarin was born in 1602, he was a Roman and this is why there were many disputes over his role in government. One uprising was the Frondes-the French civil war- which took place from 1648 to 1653. After the Frondes, Mazarin devoted most of his time on preparing Louis to govern personally. The cardinal met Louis almost every day to discuss politics and government. Mazarin took Louis into battles and educated Louis on how to rule a government. We will write a custom essay sample on Why Louis xiv didnt appoint a principal minister or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page However when Mazarin died 9th March 1661, Louis took over wanting omplete control. After Mazarins death, the position of principal ministers was empty, Louis was sure that Nicholas Fouquet wanted the role of principal minister, and so had to destroy him in order to ensure he kept 100% power. So in 1661, Louis prepared grounds for charges against Fouquet. Colbert, who also had ambition to rise in loyal service, did so, and in September 1661 Fouquet was arrested and accused of treason. After a lengthy and dramatic trial he was imprisoned for life. After Louis had destroyed Fouquet it was certain that Louis was to maintain absolute ower, which allowed him to do whatever he wanted, and meant there were no restrictions on his powers. Louis XIV believed that he was chosen by god and that he should therefore only answer to god and nobody else. Louis made sure that he was an absolute monarch by limiting the power of nobles by making them courtiers and he also abolished the use of a chief minister. Louis didnt want to appoint a chief minister as he believed that as he was king he saw that it was only fair that he could make laws as this was part of kingship. After the death of Mazarin, Louis decided that he would rule alone, and that he wouldnt choose a chief minister, which was something no French king had ever done before. This gave Louis even more power which is why he was seen as an absolute leader. As we have seen over Louis reign, he decided that he was to rule alone, we can see this because of the disappearance of Fouquet and his desire to make everyone else in parlement less powerful, which meant that he achieved absolute power. Why Louis xiv didnt appoint a principal minister By richardmealey
Wednesday, April 22, 2020
Trade Unions "A trade union is an independant self-regulating organization of workers created to protect and advance the interests of its members through collective action." Over recent years, it has become fashionable in many quarters to write off Britain's trade unions, to label them as obsolete institutions out of touch with new realities and incapable of change. In today's world of individual employment contracts, performance-related pay schemes, Human Resource and Total Quality Management and all the other ingredients of the so-called ?new' workplace, trade unions are often regarded as anachronistic obstacles preventing success of the market economy. As collective voluntary organizations that represent employees in the workplace, it is argued, trade unions no longer serve a useful purpose. The main priority of this essay is to represent the arguments for and against the relevance of trade unions in todays working society. Furthermore, I shall comment on the future of the trade union movement, based upon the facts and findings that helped construct this text. Trade unions exist because an individual worker has very little power to influence decisions that are made about his or her job. The greatest advantage in joining a trade union is because, by doing so, individuals possess more chance of having a voice and influence in their place of work. By joining forces with other workers, an individual's opinions and beliefs regarding their job will also be voiced by other union members, thus creating a stronger stance against management, if needed. Therefore, the main purpose of a trade union is to protect and improve people's pay and conditions of employment. This objective is usually achieved through negotiation and representation. Negotiation is where union representatives discuss with management, issues which affect people working in an organization. The union finds out the members' views and relays these views to management. Pay, working hours, holidays and changes to working practices are the sort of issues that are negotiated. However, not all views will be taken on board by management; there may be a difference of opinion between them and union members. Negotiation, therefore, is about finding a solution to these differences. This process is also known as collective bargaining. "In many workplaces there is a formal agreement between the union and the company, which states that the union has the right to negotiate with the employer. In these organizations, unions are said to be recognised for collective bargaining purposes." People who work in organizations where unions are recognised are better paid, and are less likely to be made redundant than people who work in organizations where unions are not recognised. Most collective bargaining takes place quietly and agreements are quickly reached by the union and the employer. Occasionally disagreements do occur, and in these cases the union may decide to take industrial action. "If the problem cannot be resolved amicably, the matter may go to an industrial tribunal." The purpose of industrial tribunals is to make sure that employees and employers conform to employment laws. They are made up of people outside the workplace who make a judgement about the case, based on the employee's and employer's point of view. Cases that go to industrial tribunals are usually about pay, unfair dismissal, redundancy or discrimination at work. The Advisory, Conciliation and Arbitration Service (ACAS) is often used to help find a solution to a dispute, which is acceptable to both sides. "Its duty under the Employment Protection Act is to promote the improvement of industrial relations and in particular to encourage the extension of collective bargaining. Also to develop (and where necessary to reform) collective bargaining machinery. Its main functions are: advisory work, collective conciliation, individual conciliation, arbitration, and extended investigation into industrial relations problems." Individuals can be represented by trade unions when they encounter problems at work. If an employee feels that they are being unfairly treated, he or she can ask the union representative to help sort out the difficulty with the manager or employer. Apart from negotiation and representation, many other benefits can be gained by joining a trade union. One of these benefits is the fact that unions can offer their members legal representation. Usually this is to help people to get financial compensation for work-related injuries, or to assist people in taking their employer to court. Members can also take full advantage of the wealth of information which can be obtained from unions, of which can prove invaluable. The kind of information available covers a range of issues i.e. the length of holiday that an employee is entitled to each year, the amount of pay an employee would be
Monday, March 16, 2020
Limitation of Ratio Analysis Essays Limitation of Ratio Analysis Essay Limitation of Ratio Analysis Essay Restriction of Ratio Analysis Learning Objective Explain to the participants on the restriction of ratio analysis. Important Footings Creative accounting. Accounting Policies. As we have alredy discussed, it is of import to compare in order to be able to analyze and to be able to notice and later urge in order that a concern is every bit efficient as possible. Restrictions of Ratios Accounting Information Different Accounting Policies The picks of accounting policies may falsify inter company comparings. Example IAS 16 allows rating of assets to be based on either revalued sum or at depreciated historical cost. The concern may choose non to appreciate its plus because by making so the depreciation charge is traveling to be high and will ensue in lower net income. Creative accounting The concerns apply originative accounting in seeking to demo the better fiscal public presentation or place which can be misdirecting to the users of fiscal accounting. Like the IAS 16 mentioned above, requires that if an plus is revalued and there is a reappraisal shortage, it has to be charged as an disbursal in income statement, but if it consequences in reappraisal excess the excess should be credited to revaluation modesty. So in order to better on its profitableness degree the company may choose in its reappraisal programme to appreciate merely those assets which will ensue in reappraisal excess go forthing those with reappraisal shortages still at depreciated historical cost. Information jobs Ratios are non unequivocal steps Ratios need to be interpreted carefully. They can supply hints to the company s public presentation or fiscal state of affairs. But on their ain, they can non demo whether public presentation is good or bad. Ratios require some quantitative information for an informed analysis to be made. Outdated information in fiscal statement The figures in a set of histories are likely to be at least several months out of day of the month, and so might non give a proper indicant of the company s current fiscal place. Historical costs non suited for determination devising IASB Conceptual model recommends concerns to utilize historical cost of accounting. Where historical cost convention is used, plus ratings in the balance sheet could be misdirecting. Ratios based on this information will non be really utile for determination devising. Fiscal statements certain summarised information Ratios are based on fiscal statements which are sum-ups of the accounting records. Through the summarization some of import information may be left out which could hold been of relevancy to the users of histories. The ratios are based on the summarised twelvemonth terminal information which may non be a true contemplation of the overall twelvemonth s consequences. Interpretation of the ratio It is hard to generalize about whether a peculiar ratio is good or bad . For illustration a high current ratio may bespeak a strong liquidness place, which is good or inordinate hard currency which is bad. Similarly Non current assets turnover ratio may denote either a house that uses its assets expeditiously or one that is under capitalised and can non afford to purchase adequate assets. Comparison of public presentation over clip Monetary value alterations Inflation renders comparings of consequences over clip misleading as fiscal figures will non be within the same degrees of buying power. Changes in consequences over clip may demo as if the endeavor has improved its public presentation and place when in fact after seting for inflationary alterations it will demo the different image. Technology alterations When comparing public presentation over clip, there is demand to see the alterations in engineering. The motion in public presentation should be in line with the alterations in engineering. For ratios to be more meaningful the endeavor should compare its consequences with another of the same degree of engineering as this will be a good footing measuring of efficiency. Changes in Accounting policy Changes in accounting policy may impact the comparing of consequences between different accounting old ages as misleading. The job with this state of affairs is that the managers may be able to pull strings the consequences through the alterations in accounting policy. This would be done to avoid the effects of an old accounting policy or derive the effects of a new one. It is likely to be done in a sensitive period, possibly when the concern s net incomes are low. Changes in Accounting criterion Accounting criterions offers standard ways of recognising, mensurating and showing fiscal minutess. Any alteration in criterions will impact the coverage of an endeavor and its comparing of consequences over a figure of old ages. Impact of seasons on trading As stated above, the fiscal statements are based on twelvemonth terminal consequences which may non be true contemplation of consequences twelvemonth unit of ammunition. Businesss which are affected by seasons can take the best clip to bring forth fiscal statements so as to demo better consequences. For illustration, a baccy turning company will be able to demo good consequences if histories are produced in the merchandising season. This clip the concern will hold good stock list degrees, receivables and bank balances will be at its highest. While as in seting seasons the company will hold a batch of liabilities through the purchase of farm inputs, low hard currency balances and even nil receivables. Inter-firm comparing Different fiscal and concern hazard profile No two companies are the same, even when they are rivals in the same industry or market. Using ratios to compare one company with another could supply misdirecting information. Businesss may be within the same industry but holding different fiscal and concern hazard. One company may be able to obtain bank loans at reduced rates and may demo high geartrain degrees while as another may non be successful in obtaining inexpensive rates and it may demo that it is runing at low pitching degree. To un informed analyst he may experience like company two is better when in fact its low geartrain degree is because it can non be able to procure farther support. Different capital constructions and size Companies may hold different capital constructions and to do comparing of public presentation when 1 is all equity financed and another is a geared company it may non be a good analysis. Impact of Government influence Selective application of authorities inducements to assorted companies may besides falsify intercompany comparing. One company may be given a revenue enhancement vacation while the other within the same line of concern non, comparing the public presentation of these two endeavors may be misdirecting. Window dressing These are techniques applied by an entity in order to demo a strong fiscal place. For illustration, MZ Trucking can borrow on a two twelvemonth footing, K10 Million on 28th December 2003, keeping the returns as hard currency, so pay off the loan in front of clip on 3rd January 2004. This can better the current and speedy ratios and do the 2003 balance sheet expression good. However the betterment was purely window dressing as a hebdomad subsequently the balance sheet is at its old place. Ratio analysis is utile, but analysts should be cognizant of these jobs and do accommodations as necessary. Ratios analysis conducted in a mechanical, unreflective mode is unsafe, but if used intelligently and with good opinion, it can supply utile penetrations into the house s operations.
Saturday, February 29, 2020
Aztec Calendar Stone Essay Obtaining the knowledge that was passed down to them from earlier Mesoamerican cultures, the Aztecs carved the calendar stone in 1479 (Smith 253). At the time, the Aztecs lived in a very civilized world filled with amazing architecture, an impressively complex government system, and they also employed intricate systems of writing and calendric systems (Taube 7). The Calendar Stone was made by basalt stone. For the Aztecs, everything was pictorial in nature around this era. The calendar stone depicted different pictograms or Codex Magliabechianoand, which was primarily written on religious documents (Aztec-History). Art was centered around religion in this era. So the pictograms of the gods on the calendar stone would correlate with that subject matter. The Aztecs were a highly ritualistic civilization devoted to divination and their Gods. The Aztec calendar stone was created as a divinatory tool which was used for rituals, to forecast the future, and to determine which days were lucky and which days not for the outcome of various actions and events (Smith 254). The calendar had two systems. It had the sacred Tonalpohualli, which was based on the 260-day cycle and the Iuhpohualli, which was a 365-day cycle (Palfrey). Seen by the count, there is a five day difference between these two calendars. The five day differences were thought to be the most unholy, unlucky days of the year (Smith 257). The world was thought to be coming to an end. On the Aztec Calendar, the year was divided into 13-day periods. Each group of 13 days had a different deity ruling over the unit. This is because these units were thought to have a special symbolic influence and the deities were to ensure a positive outcome (Smith 256). In the middle of the Sun Stone, is the sun god Tonatuih. His tongue protruding between his teeth resembles a sacrificial flint knife. In his claw like hands he clutches human hearts (Palfrey). Ã¢â¬ËMany scholars have debated on the stoneÃ¢â¬â¢s meaning and purpose. Some suggest that, fixed horizontally; it served as a sacrificial altar, which would make sense because the stone was dedicated to the sun deity. Most agree though, that it offers a graphic representation of the Mexica cosmosÃ¢â¬â¢ (Palfrey). In The Aztecs, Smith sums up what is to be believed the thought of the Aztecs when they carved the calendar stone Ã¢â¬Å"The Aztec calendar stone conveyed the message that the Aztec empire covered the whole earth (territory in all four directions), and that it was founded upon the sacred principles of time, directionality, divine warfare, and the sanction of the godsÃ¢â¬ (Smith 270). Keeping the Aztec calendar is proof of ancient cultures mathematical and scientific achievements without the aid of modern technology. The study of the sun stone could lead to further advances in mathematics and acts as a road map to our celestial bodies from that era of our history. The Aztecs believe they felt justified in believing in this calendar because of numerous events that changed the course of history for them. Because Aztec Indians were fervent astronomers, they tracked the stars and correlated that between the days to create this sun calendar. Examples of events happening within the timeline of the calendar stone being built are these: Between 1452 and 1454, their capital city Tenochtitlan suffered from flood and famine, the following year on 4/16/1445 (Julian calendar) there was an eclipse of the sun. From 1473-1479, there were 4 more solar eclipses within a five year time frame (Aveni, Calnek). During this time the Aztec nation conquered and sacrificed many of the neighboring towns. Their leaders were wounded or killed, followed by violent earthquakes (Aveni, Calnek). There may have been even more visible eclipses seen by the Aztecs that have not been discovered because they were lost, or destroyed, or even confused with other natural events (Aveni, Calnek). If one were to take into consideration the Aztecs being a society with strong beliefs in deities, the Aztecs constant state of turmoil from wars and death and then couple that with a constant flow of solar eclipses; it wouldnÃ¢â¬â¢t take much to consider that the Aztecs might have thought there Gods were planning on ending their worldÃ¢â¬ ¦. again. The Aztecs might have carved this massive calendar from stone to give their future generations a chance to do things right, where they did not. Many other artifacts of the same caliber and craftsmanship were excavated around the time the calendar stone was. This was an amazing find, because in the early colonial period of the sixteenth century, pre-Hispanic stone sculptures were considered potent satanic threats to successful conversion (Taube 25). With the Spaniards thinking this, this lead to the destruction of many great pieces of art, manuscripts, and other forms of architecture. Thankfully, with the Aztecs foreseeing this frame of mind being a possibility and other circumstances occurring, many artifacts survived by being hidden in caves, on mountain tops, and even buried under Mexico City (Taube 25). After the artifacts were excavated, rather than being destroyed, they were treated as objects of curiosity and to be studied (Taube 25-26). I account for any differences between reception then and today by knowing people today have so many different religions and beliefs. Whereas the Aztecs were ignorant of the different beliefs we have today. They just had knowledge of what was taught to them by their elders as we do ours. There were not that many differences and very many similarities between American Indians of this era. In the way they did things to their architecture and sculptures. As a matter of fact, the Aztecs calendar was based of the earlier Mayan cultures. The Aztec calendar stone and Mayan calendar share many similarities. Both calendars have ritual days. The Aztec ritual day that was formed is the Tonalpohualli and the Maya ritual day is the Tzolkin. The day names on both calendars are also very similar. Both calendars used 18 months with 20 day counts along with other counts. The Aztec and Maya calendar stone is believed to have both mythological and astronomical significance. Both Native American cultures regarded their calendars as religious. Using the calendars, the Aztec and Maya priests dictated when to grow crops, when the dry and rainy seasons were, when to go to war, etc. (World Mysteries). The main way the Aztec calendar differed was in their more primitive number system and less precise way of recording dates. The year also started with different months. The Maya calendar tracked the movements of the planets and the moon. From this came their reckoning of time, and a calendar that accurately measures the solar year to within minutes. The Aztecs also kept the two different aspects of time, the Tonalpohualli, which was counting the days and the Xiuhpohualli which was counting the years (World Mysteries). The Aztecs believed they were living in the fifth and final stage of life. Because the Maya used a 360 day long cycle, they could tell that there were time periods way longer than the age of our universe (World Mysteries). It helped me figure out what some of the major celestial events where during the time the Aztec Sun Calendar was created. Palfrey, Dale. Mysteries of the Fifth Sun: The Aztec Calendar. n. p. Web. 8 January 1999. http://www. mexconnect. com/articles/199-mysteries-of-the-fifth-sun-the-aztec-calendar This is a website with basic information about the Aztec Sun Calendar. It gave me more insight into what the calendar looked like. Aztec-History. N. p. , nd. Web. 1996-2012 http://www. aztec-history. com This website has an enormous amount of information about Aztec Indians, from clothing to their demise and pretty much everything in between. The website gave me most of the information about the calendar stone I have so far. Smith, Michael. The Aztecs. Blackwell Publishers Inc. , 1996. Print. The book is Aztec Indians and their culture. This book helped me to understand the calendar stone more and why it was just a big part of Aztec life. Taube, Karl. Aztec and Maya Myths. British Museum Press, 1993. Print. This book detailed facts and myths about Aztec and Mayan Indians. This book helped me find what the Aztecs art and idols were see as in the early colonial period. Aztec Calendar Stone. (2018, Oct 26).