Provisions and Contingencies

Scenario 1Fact: Energy Inc. (Energy, or the Company), which operates in the oil industry, is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with IFRS and U.S. GAAP. A draft law in a country where Energy operates in, which requires a cleanup of land already contaminated, will possibly be enacted shortly after the year-end.Issues: Should Energy recognize a provision, (i) in reporting under IFRSs, and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRSs, Energy should recognize a provision for the cleanup costs in its 20Ãâ€"1. IAS 37-14 states a provision shall be recognized if â€Å"(a) an entity has a present obligation, (b) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation; and (c) a reliable estimate can be made.† When it is not clear if there is a present obligation, IAS 37-15 also defines a present obligation as obligation that â€Å"more or likely than not is r isen by a past event after taking accounting of all available evidence†.Moreover, IAS 37-22 also specifically provides that â€Å"where details of a proposed new law have yet to be finalized, an obligation arises only when the legislation is virtually certain to be enacted as drafted†. As it is virtually certain that the law will be enacted shortly after year-end, it is highly possible the Company will be required to clean up the contamination. The amount of obligation is also estimable, as the Company has cleaned up contaminations in other countries in which it operates. As a result, Energy should recognize a provision.(ii) Under U.S. GAAP, Energy should recognize a loss for the cleanup costs in its 20Ãâ€"1 financial statements. ASC 450-20-25-2 provides that â€Å"an  estimated loss from a loss contingency shall be accrued by a charge to income if (a) information available before the financial statements are issued indicates it is probable that a liability had been incurred at the date of financial statements and (b) the amount of loss can be reasonably estimated†. If the draft law is enacted, Energy will be required to clean up the land that was contaminated by the Company’s operations. In addition, it is virtually certain that the law will be enacted shortly after the year-end. Therefore, it is probable that Energy has incurred a liability because the draft law will likely be enacted. Also, the amount of cleanup cost can easily be estimated as the Company has cleaned up its contamination in other countries in which it operates. As a result, a provision should be recognized.Scenario 2Fact:FuelSource Co (FuelSource or the Company), which operates in the oil industry, is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with IFRS and U.S. GAAP. The Company operates in Dirty Country where it has no environmental legislation that requires cleanup of contamination. However, FuelSource and its U.K . parent have a widely published environmental policy to clean up all contamination and have a record of honoring the policy.Issues: Should FuelSource recognize a provision, (i) in reporting under IFRSs, and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRS, FuelSource should recognize a provision for its cleanup cost. IAS 37-17 defines obligating as â€Å"a past event that leads to a present obligation†. IAS 37-17(b) further explains that â€Å"in the case of a constructive obligation, where the event (which may be an action of the entity) creates valid expectations in other parties that the entity will discharge the obligation†. As FuelSource and its U.K. parent tend to honor  their widely published environmental policy to clean up all contamination, it creates expectations in other parties that their operation in Dirty Country will follow their global policy as they always did in the other countries.The environmental policy creates a constructive obligati on as a result of their record of honoring the policy even though legal obligation does not exist in this case. Since FuelSource has a constructive obligation as a result of a past event and an estimable cleanup cost will be required to settle the obligation, it meets all of the requirements to recognize a provision under IAS 37-14. Therefore, FuelSource should recognize a provision under IFRS.(ii) Under U.S. GAAP, FuelSource should not recognize a loss in its financial statement, and is not required to disclose the potential obligation of the cleanup cost. ASC 410-30-25-1 requires â€Å"the accrual of a liability arisen by environmental obligation if both (a) it is probable that an asset has been impaired or a liability has been incurred; and (b) the amount of the loss can be reasonably estimated, are met†.To determine the probability of an environmental remediation liability, ASC 410-30-25-4 further explains that â€Å"two elements need to be met: (a) litigation has commen ced or a claim or an assessment has been asserted or, commencement of litigation or assertion of a claim or an assessment is probable; (b) it is probable that the outcome of such litigation, claim, or assessment will be unfavorable†. However, in this case, the Company has no legal obligation to clean up the contamination in Dirty Country as there is no such environmental legislation that requires to do so. Moreover, cleanup of contamination in other country outside of United States is not required by any of the Federal laws or Codification.It is remote that there will be any litigation; claim or assessment asserted that FuelSource would be responsible for participating in a remediation. Therefore, it fails both of the criterions under ASC 410-30-25-4 and recognition of a provision is not required. ASC 450-20-50-6 states that â€Å"disclosure is not required of a loss contingency involving an unasserted claim or assessment if there has been no manifestation by a potential clai mant of an awareness of a possible claim or assessment†. As there is no law or regulation that requires a cleanup in Dirty Country, disclosure is not required by the Codification.Scenario 3Fact: A number of changes to the income tax system are introduced by the government and Energy, or the Company, will have to retrain its administrative and sales workforce to ensure compliance with new system. No retraining has taken place as or the balance sheet date.Issues: Should Energy recognize a provision for the expected costs to retrain the staff (i) under IFRSs and (ii) in accordance with U.S. GAAP?Analysis:(i) Under IFRS, Energy should not recognize a provision for the expected costs to retrain the staff. IAS 37-14(a) specifically requires â€Å"a provision shall be recognized only when an entity has a present obligation as a result of a past event†. As no obligation was imposed by the government to provide the training to its staff or the obligation is not owed to any third party, the liability should only be recognized as it occurs (when the retraining takes place). Furthermore, IAS 37-80(b) provides that â€Å"A restructuring provision shall include direct expenditures that are not associated with the ongoing activities of the entity† and IAS 37-81(a) specifically states that â€Å"a restructuring provision does not include such costs as retraining or relocating continuing staff†. As a result, no provision should be recognized, as the retraining of the staff does not arise any present obligation since the retraining has not taken place yet and it does not qualify as a restructuring expenditure.(ii) Under U.S. GAAP, Energy should not recognize a loss in its financial statement for the current year. ASC 450-20-25-2(a) provides that â€Å"An estimated loss shall be accrued if it is probable that an asset had been impaired or a liability had been incurred†. As the changes of income tax did not impose any obligation on the Company by the government or company policy to provide retraining of the staff to ensure compliance with the system, the Company has no liability at the time of the change or before the year-end as the retraining has not  taken place yet. ASC 450-20-25-4 further explains that â€Å"the condition in ASC 450-20-25-2(a) is intended to proscribe accrual losses that relate to the future periods†. As the retraining of staff would enhance the efficiency of future operation, it will become a liability to the Company as it occurs. Therefore, the retraining shall not be recognized as a loss for the current year.Scenario 4Fact: FuelSource, or the Company, is required to install smoke filters in its factories by June 30, 20X2 under new legislation. FuelSource has not yet installed the smoke filters as of December 31, 20X1.Issues: Should FuelSource recognize a provision of December 31, 20X1 (i) under IFRSs and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRS, FuelSource should not recog nize a provision but disclose a contingent liability. IAS 37-19 specifically states that â€Å"It is only those obligations arising from past events existing independently of an entity’s future actions that are recognized as provisions†¦In contrast, because of commercial pressures or legal requirements, an entity may intend or need to carry out expenditure to operation in a particular way in the future (for example, by fitting smoke filters in a certain type of factory). Because the entity can avoid the future expenditure by its future actions, for example by changing its method of operation, it has no present obligation for that future expenditure and no provision is recognized†.In this case, FuelSource should not recognize a provision as it has no present obligation at this point of time and installing smoke filters would allow the Company to avoid future expenditure. However, IAS 37-86 states that â€Å"unless the possibility of any outflow in settlement is re mote, an entity shall disclose each class of contingent liability at the end of the reporting period a brief description of the nature of the contingent liability†. FuelSource will be  required to disclose the information regarding of the contingent liability in its financial statement(ii) Under U.S. GAAP, FuelSource should not recognize a loss in the financial statement for the current period. ASC 450-20-25-2 explains that â€Å"the purpose of the conditions described in (a) and (b) is to require accrual of losses when they are reasonably estimate and relate to the current or a prior period†¦even the losses that are reasonably estimable shall not be accrued if it is not probable that an asset has been impaired or a liability has been incurred at the date of an entity’s financial statements because those losses relate to a future period rather than the current or a prior period†. Since the new legislation does not require the Company to install smoke filte rs until June 30, 20X2, which is after the balance sheet date, it has not yet incurred a liability to the Company as of December 31, 20X1. As a result, it fails the timing requirement under ASC 450-20-25-2 and FuelSource is not required to recognize a provision. ï » ¿Provisions and Contingencies Scenario 1Fact: Energy Inc. (Energy, or the Company), which operates in the oil industry, is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with IFRS and U.S. GAAP. A draft law in a country where Energy operates in, which requires a cleanup of land already contaminated, will possibly be enacted shortly after the year-end.Issues: Should Energy recognize a provision, (i) in reporting under IFRSs, and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRSs, Energy should recognize a provision for the cleanup costs in its 20Ãâ€"1. IAS 37-14 states a provision shall be recognized if â€Å"(a) an entity has a present obligation, (b) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation; and (c) a reliable estimate can be made.† When it is not clear if there is a present obligation, IAS 37-15 also defines a present obligation as obligation that â€Å"more or likely than not is r isen by a past event after taking accounting of all available evidence†.Moreover, IAS 37-22 also specifically provides that â€Å"where details of a proposed new law have yet to be finalized, an obligation arises only when the legislation is virtually certain to be enacted as drafted†. As it is virtually certain that the law will be enacted shortly after year-end, it is highly possible the Company will be required to clean up the contamination. The amount of obligation is also estimable, as the Company has cleaned up contaminations in other countries in which it operates. As a result, Energy should recognize a provision.(ii) Under U.S. GAAP, Energy should recognize a loss for the cleanup costs in its 20Ãâ€"1 financial statements. ASC 450-20-25-2 provides that â€Å"an  estimated loss from a loss contingency shall be accrued by a charge to income if (a) information available before the financial statements are issued indicates it is probable that a liability had been incurred at the date of financial statements and (b) the amount of loss can be reasonably estimated†.If the draft law is enacted, Energy will be required to clean up the land that was contaminated by the Company’s operations. In addition, it is virtually certain that the law will be enacted shortly after the year-end. Therefore, it is probable that Energy has incurred a liability because the draft law will likely be enacted. Also, the amount of cleanup cost can easily be estimated as the Company has cleaned up its contamination in other countries in which it operates. As a result, a provision should be recognized.Scenario 2Fact: FuelSource Co (FuelSource or the Company), which operates in the oil industry, is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with IFRS and U.S. GAAP. The Company operates in Dirty Country where it has no environmental legislation that requires cleanup of contamination. However, FuelSource and its U.K . parent have a widely published environmental policy to clean up all contamination and have a record of honoring the policy.Issues: Should FuelSource recognize a provision, (i) in reporting under IFRSs, and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRS, FuelSource should recognize a provision for its cleanup cost. IAS 37-17 defines obligating as â€Å"a past event that leads to a present obligation†. IAS 37-17(b) further explains that â€Å"in the case of a constructive obligation, where the event (which may be an action of the entity) creates valid expectations in other parties that the entity will discharge the obligation†. As FuelSource and its U.K. parent tend to honor their widely published environmental policy to clean up all contamination, it creates expectations in other parties that their operation in Dirty Country will follow their global policy as they always did in the other countries.The environmental policy creates a constructive obligation as a result of their record of honoring the policy even though legal obligation does not exist in this case. Since FuelSource has a constructive obligation as a result of a past event and an estimable cleanup cost will be required to settle the obligation, it meets all of the requirements to recognize a provision under IAS 37-14. Therefore, FuelSource should recognize a provision under IFRS.(ii) Under U.S. GAAP, FuelSource should not recognize a loss in its financial statement, and is not required to disclose the potential obligation of the cleanup cost. ASC 410-30-25-1 requires â€Å"the accrual of a liability arisen by environmental obligation if both (a) it is probable that an asset has been impaired or a liability has been incurred; and (b) the amount of the loss can be reasonably estimated, are met†.To determine the probability of an environmental remediation liability, ASC 410-30-25-4 further explains that â€Å"two elements need to be met: (a) litigation has commenced or a claim or an assessment has been asserted or, commencement of litigation or assertion of a claim or an assessment is probable; (b) it is probable that the outcome of such litigation, claim, or assessment will be unfavorable†. However, in this case, the Company has no legal obligation to clean up the contamination in Dirty Country as there is no such environmental legislation that requires to do so. Moreover, cleanup of contamination in other country outside of United States is not required by any of the Federal laws or Codification.It is remote that there will be any litigation; claim or assessment asserted that FuelSource would be responsible for participating in a remediation. Therefore, it fails both of the criterions under ASC 410-30-25-4 and recognition of a provision is not required. ASC 450-20-50-6 states that â€Å"disclosure is not required of a loss contingency involving an unasserted claim or assessment if there has been no manifestation by a potential claiman t of an awareness of a possible claim or assessment†. As there is no law or regulation that requires a cleanup in Dirty Country, disclosure is not required by the Codification.Scenario 3Fact: A number of changes to the income tax system are introduced by the government and Energy, or the Company, will have to retrain its administrative and sales workforce to ensure compliance with new system. No retraining has taken place as or the balance sheet date.Issues: Should Energy recognize a provision for the expected costs to retrain the staff (i) under IFRSs and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRS, Energy should not recognize a provision for the expected costs to retrain the staff. IAS 37-14(a) specifically requires â€Å"a provision shall be recognized only when an entity has a present obligation as a result of a past event†. As no obligation was imposed by the government to provide the training to its staff or the obligation is not owed to any third p arty, the liability should only be recognized as it occurs (when the retraining takes place).Furthermore, IAS 37-80(b) provides that â€Å"A restructuring provision shall include direct expenditures that are not associated with the ongoing activities of the entity† and IAS 37-81(a) specifically states that â€Å"a restructuring provision does not include such costs as retraining or relocating continuing staff†. As a result, no provision should be recognized, as the retraining of the staff does not arise any present obligation since the retraining has not taken place yet and it does not qualify as a restructuring expenditure. (ii) Under U.S. GAAP, Energy should not recognize a loss in its financial statement for the current year. ASC 450-20-25-2(a) provides that â€Å"An estimated loss shall be accrued if it is probable that an asset had been impaired or a liability had been incurred†.As the changes of income tax did not impose any obligation on the Company by th e government or company policy to provide retraining of the staff to ensure compliance with the system, the Company has no liability at the time of the change or before the year-end as the retraining has not  taken place yet. ASC 450-20-25-4 further explains that â€Å"the condition in ASC 450-20-25-2(a) is intended to proscribe accrual losses that relate to the future periods†. As the retraining of staff would enhance the efficiency of future operation, it will become a liability to the Company as it occurs. Therefore, the retraining shall not be recognized as a loss for the current year.Scenario 4Fact: FuelSource, or the Company, is required to install smoke filters in its factories by June 30, 20X2 under new legislation. FuelSource has not yet installed the smoke filters as of December 31, 20X1.Issues: Should FuelSource recognize a provision of December 31, 20X1 (i) under IFRSs and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRS, FuelSource should not recogniz e a provision but disclose a contingent liability. IAS 37-19 specifically states that â€Å"It is only those obligations arising from past events existing independently of an entity’s future actions that are recognized as provisions†¦In contrast, because of commercial pressures or legal requirements, an entity may intend or need to carry out expenditure to operation in a particular way in the future (for example, by fitting smoke filters in a certain type of factory). Because the entity can avoid the future expenditure by its future actions, for example by changing its method of operation, it has no present obligation for that future expenditure and no provision is recognized†.In this case, FuelSource should not recognize a provision as it has no present obligation at this point of time and installing smoke filters would allow the Company to avoid future expenditure. However, IAS 37-86 states that â€Å"unless the possibility of any outflow in settlement is remot e, an entity shall disclose each class of contingent liability at the end of the reporting period a brief description of the nature of the contingent liability†. FuelSource will be  required to disclose the information regarding of the contingent liability in its financial statement(ii) Under U.S. GAAP, FuelSource should not recognize a loss in the financial statement for the current period. ASC 450-20-25-2 explains that â€Å"the purpose of the conditions described in (a) and (b) is to require accrual of losses when they are reasonably estimate and relate to the current or a prior period†¦even the losses that are reasonably estimable shall not be accrued if it is not probable that an asset has been impaired or a liability has been incurred at the date of an entity’s financial statements because those losses relate to a future period rather than the current or a prior period†.Since the new legislation does not require the Company to install smoke filters u ntil June 30, 20X2, which is after the balance sheet date, it has not yet incurred a liability to the Company as of December 31, 20X1. As a result, it fails the timing requirement under ASC 450-20-25-2 and FuelSource is not required to recognize a provision.

Pabasa Sa Nutrition Essay

Nutrition is recognized as a basic human right, vital to the survival, growth and development of children according to the United Nations Children’s Fund (UNICEF). And proper nutrition is a key to having a happy, healthy life, but despite this pronouncement, millions of people around the world suffer from malnutrition and continues to claim millions of lives, with more than 5.5 million children under-five years of age dying annually. (Devpulse, 2008). There were 925 million malnourished people in the world in 2010, an increase of 80 million since 1990, despite the fact that the world already produces enough food to feed everyone (6 billion people) and could feed the double (12 billion people). Protein-energy malnutrition (PEM) and micronutrient deficiencies remain the leading nutritional problems in the Philippines which rank eighth in countries who have five million or more undernourished people. There were 15.2 million undernourished people in 2001–2003, according to the Food and Agriculture Organization. This represents the number of people consuming less than the minimum amount of food energy (measured in kilocalories per capita per day) necessary for the average person to stay in good health while performing light physical activity. From 2005 to 2008, there was a significant increase in the proportion of underweight children aged 0-5 from 24.6 percent to 26.2 percent, according to the National Nutrition Survey (NNS). A very high prevalence of underweight preschoolers was noted in Regions IV-B, V, VI, VIII, and IX, where data on the proportion of underweight-for-age children registered at greater than or equal to 30 percent. The status of micronutrient malnutrition is likewise an important concern in the country. According to WHO (2009) the vitamin A status of the country is considered severe subclinical deficiency affecting children 6 months – 5 years (8.2%) and pregnant women (7.1%). Iron deficiency anemia is the most alarming of the micronutrient deficiencies affecting a considerable proportion of infants (56.6%), pregnant women (50.7%), lactating women (45.7%) and male older persons (49.1%). Malnutrition in the Philippines is caused by a host of interrelated factors – health, physical, social, e conomic and others. Food supply and how it is distributed and consumed by the populace have consequent impact on nutritional status. While some reports indicate that there is enough food to feed the country, many Filipinos continue to go hungry and become malnourished due to inadequate intake of food and nutrients. Children are mostly affected not only because of the lack of food. Their lives are also placed at risk by poor feeding and care practices, poor health conditions of pregnant and breastfeeding women, lack of access to health services, and unsanitary conditions. According to 2011 National Nutrition Results, only 52 per cent are breastfed within one hour of delivery; 47 per cent of children 0-6 months are exclusively; 45 per cent of children 6-23 months are breastfed, and fed with adequate and safe nutritious complementary food. Due to the lack of nourishing food and nutrition education, hunger and malnutrition are still dominant in this country. (Food and Agriculture Organization 2011). In fact , these problems have been linked with high rates of poverty and an increasing population growth. Adequate intake of micronutrients is essential for preventing common micronutrient disorders, such as vitamin A and iron deficiencies. According to Aphane et al. (2003), most countries have to improve the micronutrient status of the population by changing practices at the household level and by protecting the nutritional benefits of traditional practices that are eroding because of factors such as urbanisation and modernisation. In addition, according to The Micronutrient Initiative improving and diversifying the food that is eaten by the poor is therefore the most fundamental (though still not comprehensive) approach towards controlling vitamin and mineral deficiency. Unfortunately, it is also the approach that is most dependent on rising incomes. When income increases, people often reduce breastfeeding, stop gathering wild foods and eat fewer green leafy vegetables due to ignorance or poor knowledge of nutrition. Nutrition education and counseling are one of the government’s strategies to combat malnutrition especially in children. The education and counseling practices teach the correct feeding procedures and improving personal knowledge of pediatric areas to improve health care in the Philippines. One of the DOH program to answer malnutrition is through Pabasa sa Nutrition. It is an innovative approach in strengthening the implementation of the five(5) Impact Programs (Home, School and Community Food Production, Micronutrient  Supplementation, Food Fortification, Nutrition Education and Food Assistance) of the Philippine Plan of Action for Nutrition (PPAN). Through Pabasa, mothers are grouped into 10-12 per class informally discussing health and nutrition using behaviorally designed materials developed by the Nutrition Center of the Philippines (NCP). Pabasa is designed to empower women in reducing their family’s vulnerability to malnutrition through the adoption of proper nutrition practices and healthy lifestyles. The NCP provides training and materials for local government units and NGOs that plan to implement Pabasa. Guldan et al (2000) states, nutrition education has shown a significant benefit in increasing nutritional knowledge and improving infant feeding practices amongst mothers who receive nutrition education compared to mothers who do not receive nutrition education. (Ladzani et al. (2000) reported that a nutrition education programme had significantly improved breastfeeding and infant feeding practices in rural areas amongst local women who had been trained. It was also shown that teaching mothers about complementary feeding improved the mother’s knowledge and the children’s diets (Ilett & Freeman, 2004). In addition, Guldan et al. (2000) indicated that children of mothers who received nutrition education had lower rates of anaemia and were significantly heavier and taller than the control group. STATEMENT OF THE PROBLEM The purpose of this study is to assess and determine the effectiveness of Pabasa sa Nutrisyon on the knowledge, attitudes and practices as acquired by the mothers of selected barangays in Hindang, Leyte. Specifically, this study sought answers to the following: 1. Describe the profile of the respondents. a. Age b. No. of children c. Religion d. Highest Educational Attainment e. Estimated Monthly Family Income 2. Identify the level of knowledge through the pretest and post test scores of the respondents on the Pabasa sa Nutrisyon 3. Determine the attitude and practices through actual observation with the use of structured checklist. 4. Draw out implications from the study. Null Hypothesis: There is no significant difference between the pre-test and post-test scores of the respondents on the knowledge, attitudes and practices on the Pabasa sa Nutrisyon. SIGNIFICANCE OF THE STUDY Results of this study would be beneficial to the following institutions and entities, to the mothers so that they will be guided and be informed on the importance of good nutrition for the family, the Barangay Health Worker that they will be guided in collecting data for the nutritional status of their clients thus they will promote conducting Pabasa sa Nutrisyon to guide mothers, The RHU staff and nurses that will be more aware on the proper program to delivered to their clientele, to the Department of Health that the said institution will not only help but endorse and provide funds on the implementation of Pabasa sa Nutrisyon, To NGO’s that it will give them insights of ensuring better nutrition to Filipinos, thus decreasing the rate of malnutrition in our country, and lastly to the future researchers that findings of this study will serve as their baseline to further improve result. To the Department of Health .This study can help the said institution to successfully continue the implementation of the Pabasa sa Nutrisyon. To other Private Agencies. This study will provide them an insight of ensuring better nutrition to Filipinos, thus decreasing the rate of malnutrition in our country. Barangay Health Center. Barangay Health Workers will be guided on the nutritional status of every individual . Through this, they will be able to help conducting Pabasa sa Nutrisyon that will promote good nutrition. To Rhu Staff and Nurses. This study would help the rhu staff and nurses to be responsible in conducting Pabasa sa Nutrisyon. Mothers. This study would also be beneficial to the parents that in a way help them in providing proper guidance and knowledge to their family. Future Researchers. The findings of this study could further serve  as a baseline data for further research. SCOPE AND LIMITATION This study aims to know and focused only on the effectiveness on Pabasa sa Nutrisyon on the knowledge, attitudes and practices acquired by mothers of selected barangays in Hindang Leyte. The participants on Pabasa sa Nutrisyon are mothers residing in selected barangays in Hindang, Leyte, namely, Brgy. Doos del Sur, Brgy.San Vicente, Brgy. Tabok and Brgy. Bontoc. This study also included the demographic profile of the mothers as the intervening variable such as: age, no. of children, religion, highest educational attainment, and estimated monthly income. Moreover, the dependent variable of the study is the knowledge, attitude and practices of mothers. The researchers conducted the study on September 2014 to October 2014. Furthermore this study is limited only to those mothers who participated the Pabasa sa Nutrisyon. The researchers have chosen the following barangays because of the accessibility of each of the researcher to the different barangays. THEORETICAL FRAMEWORK Energy and Instinct from Psychoanalytic theory of Sigmund Freud viewed each human being as a machine that consumes food, water and oxygen and converts these into energy, which is then expended in both physical and mental work. He proposed that instinctive physiological needs are based within the id. Bodily needs lead to conscious desires and to the behavior necessary to satisfy the need. When the need is satisfied, the organism comes to rest until another need arises. There are individual differences in the means adopted to satisfy each need. Virginia Henderson on her theory of 14 Basic Human Needs viewed health as a quality of life and is very basic for a person to function fully. As a vital need, health requires independence and interdependence. Since health is a multifactor phenomenon, it is influenced by both internal and external factors which play independent and interdependent roles achieving health. She also gave emphasis in prioritizing health promotion as more important care of the sick. Sister Callista Roy’s theory of Adaptation viewed humans as biopsychosocial beings constantly interacting with a changing environment and who cope with their  environment through biophysical adaptive system. This theory focuses on the ability of individual, families, groups, communities, or societies to adapt to change. The degree of internal or external environmental change and the person’s ability to cope with that change is likely to determine the person’s health status. She also proposes that being an open system; the individual is vulnerable to inputs and stimuli from both self and the environment CONCEPTUAL FRAMEWORK Schematic diagram showing the relationship of the variables in the study. The respondent’s demographic profile namely, age, no. of children, religion,highest educational attainment and estimated monthly income are theorized to affect the pre-test scores of the respondents. In our study, the researchers seek to determine the relationship between the pre-test and post-test scores of the respondents after conducting Pabasa sa Nutrisyon. DEFINITION OF TERMS In order to facilitate better understanding of the study, the following terms are defined conceptually and operationally. Pabasa sa Nutrisyon – the mothers are grouped into 10-12 per class informally discussing health and nutrition. Knowledge-a familiarity, awareness or understanding of something. Attitude- is an expression of favor or disfavor toward a person, place, and thing. Practices-the actual application or use of an idea. Mothers- who undergone Pabasa sa Nutrisyon METHODOLOGY This chapter discusses the researcher design, the research locale, the selection of respondents, sample size, data gathering instrument, general procedures and statistical tools that were used. RESEARCH LOCALE This study was conducted in Hindang, Leyte. It is a fifth class Municipality in the province of Leyte. In the north, it boarders with the town of  Inopacan Leyte while it boarders with the town of Hilongos in the south. According to the 2014 projected population, it has 20,868 people with 4184 households. Among 20 barangays of Hindang, Brgy. Pob. 1, Doos del Sur, San Vicente, Tabok and Bontoc were the selected barangays for the study. The researchers selected these areas for accessibility and convenience of the study. These areas are the hometown and were the researchers worked. SELECTION OF RESPONDENT AND SAMPLE SIZE The respondents of the study included all mothers who participated the Pabasa sa Nutrisyon in Four Baragays of Hindang Leyte. The respondents were chosen according to their availability at that time and in the place where the gathering of data was conducted. RESEARCH DESIGN The researchers utilized one group pretest-posttest study which is basic experimental research design. The group administered a pretest with the use of questionnaire composed of multiple choices, true or false and Self-structured questions. Same questionnaire is given for posttest. An analysis of the variables quantitatively was done which served as basis for the interpretation, implications and recommendations that were formulated. RESEARCH PROCEDURE Permission was sought from the barangay chairman of the different barangays. The data were collected by the researchers themselves from September 2014 to October 2014. The respondents were instructed to sign the consent form before answering the questionnaires. They were requested to individually accomplish the pretest questionnaires by writing their chosen answer in the sheet. Another set of questionnaires for the post test were given after three days. Accomplished questionnaires were retrieved by the researchers. RESEARCH INSTRUMENT The questionnaire is composed of three (3) major parts. Part I, elicit data on the profile of the mothers in terms of age, no. of children, religion, highest educational attainment and estimated monthly family income. Part II elicits data from the Pabasa sa Nutrisyon questions to determine the knowledge of the participants. Part III elicits data from the  self-structured questionnaire to determine the attitude and practices of the mothers. A table was made and the respondents were asked to fill in their answers by putting a check mark. Statistical Treatment of Data The data gathered from the questionnaire were analyzed according to their corresponding quantitative equivalents. The responses were also categorized according to the nature of the specified questions asked. The profiles of respondents were analyzed using frequency tally and percentages. The following formula in determining percent was used: P= f/n x 100% where: P – Percent f – frequency n – number of respondents To test for the significant difference on the pre-test and post-test scores of the respondents on the Pabasa sa Nutrisyon. The machine formula follows: (Walpole, 1982: Introduction to Statistics) t=(X Ì…_1-X Ì…_2)/√(S_p (1/n_1 +1/n_2 ) ) All computations and analysis were tested using 5% level of significance.

G.C.S.E. English Coursework Macbeth Essay

Assignment title: (5) â€Å"Fair is foul and foul is fair†. Show how this image recurs and develops through the play. Throughout the tragedy, the theme entitled â€Å"fair is foul and foul is fair†, is key to the play’s success and dramatisation, as it both recurs and develops as the play continues. The fore mentioned words are used by and against the key characters in the play, as Shakespeare uses his language to portray the theme and characters. The witches are key in performing the appearance versus reality theme. This major theme is first brought on in the first scene of the play, with the spooky, disturbing, oxymoronic verse culminating in â€Å"Hover through the fog and filthy air†, which explains Shakespeare’s intentions for the plot and deeper metaphors and echoes through to act five. The blatant opener is much like the oxymoron of I.3, â€Å"lesser than Macbeth, and greater†, which appears impossible, but sets the later scenes in which Banquo meets his end; because Banquo is lesser when he dies, but will be greater because of his fantastic devotion to good, and he â€Å"shalt get kings†, showing Shakespeare’s desire to impress James I, the possible seed of Banquo, in his theatre. It is clear that, by Hecat’s rhyming speech in III.5, â€Å"strength of their illusion†, that the fiends’ whole purpose and method is to deceive people like the literate Macbeth by situations appearing to mean certain things, but in reality meaning something totally different. This clever characteristic is also displayed by the apparitions: the third real or hallucinative metaphor, â€Å"Be lion-mettled†, tells Macbeth of the seemingly impossible move of â€Å"Birnan Wood the high Dunsinane Hill† that they speak of is the only way i n which to kill Macbeth, and the English pick up the wood as a simple, proverbial but deadly important battle tactic. The genius playwright shows subtly and brilliantly the innocent appearing child holding a tree, giving the rapt main character a clue to the ironic developments. The equivocal meanings along with the ever-present personification, â€Å"Who chaves, who frets†, would excite the audience and provide excellent entertainment. Also in the apparition scene, it seems that the â€Å"masters† are thought by Macbeth to tell him convivial news, but in fact they bring the disagreeable kind after the rhyming first head, â€Å"beware Macduff! Dismiss me, enough.†, has deemed the tragic hero in this typically beautiful narrative, but what Macbeth does not know is that that what the bloody child said about his fate â€Å"none of woman born shall harm Macbeth†, which sends Shakespeare into his ride into the clouds – incorporating the usual elaborate metaphors, â€Å"a bond of fate†, â€Å"sleep in spite of thunder† – when the fantastical plot of Macduff’s Caesarean section sees Macduff as the one with the powers, when he eventually kills the totally believing Macbeth. Shakespeare develops the character of Macbeth as a study of the supernatural when what seems like a worthless guess by three old hags, â€Å"This supernatural soliciting†, turns out, not only to be true, but doubtfully veracious in Macbeth’s mind from the very off, when even he does not know whether it is fair or foul, â€Å"cannot be good, cannot be ill†, in his oxymoronic evaluation of the words of the witches beforehand, creating dramatic Irony. Banquo is the contrast of this with his steadfast righteousness, â€Å"to betray’s in deepest consequence.†, but the evil predictions turn out to be true in Shakespeare’s idealistic plot, (to follow James I’s views in his book, demonology) as the demons drive him to the highs of monarchy and all the way back down again. The soliloquies of Macbeth provide us with excellent insight into this well developed theme. He openly admits he himself is performing his own fair/foul deeds, â€Å"He’s here in double trust†, as what seems to be a feast for Kind Duncan, turns out to be his own murder as Macbeth describes the apocalyptic imagery, â€Å"tears shall drown the wind†, which he sees in the future, after his equivocal change from polysyllabic to monosyllabic words, â€Å"Commends the ingredience†, â€Å"naked new-born babe†, where Shakespeare cannot decide whether to be literally superb or to concentrate on his plot and echoes. This is developed again by the ‘poet’ in the next act when it moves on from the simple, deceiving act of treachery, to disguise of evil, covering up true nature, â€Å"Nature seems dead†, where the malevolence is personified and â€Å"Tarquin’s ravishing strides† bury the seemingly irrepressible mother nature into the ground, as the audience are whiteness to the scene as a dilemma when Macbeth turns into the depraved, perfidious side of him. Macbeth is so rapt at the apparitions scene that he continues to use his poetic licence to great effect as, even when he is shocked, he continues to rearrange the two opposites while using alliteration to its fullest, â€Å"blood-boltered Banquo†. He continues in the exact same state of mind in the following pages, as Shakespeare develops Macbeth as an assertive, yet easily persuaded character, when the minor Lennox receives the same attention as the rest – none – â€Å"The castle of Macduff I will surprise†, as he ponders on how to kill the feared Macduff: Ironic because he holds the opinion that Macduff is foul, although he is fair and he believes the witches speak fairly, but their intentions are very foul. Much like in IV.1, Macbeth performs a soliloquy in his distressed state of mind while Seyton is present, in V.1. The theme is much more developed here where the philosophical Shakespeare tells his now entranced audience that â€Å"Life’s but a walking shadow†, displaying Macbeth’s depression, followed by his metaphorical, negative description, â€Å"Struts and frets†, of a thing that is thought of as virtuous by the majority of people. This comes after the so- called ‘bad news’ of his wife’s death, but he seems to think that a foul thing like that seems quite fair, â€Å"She should have died hereafter†, even though he appears as the other, sympathetic half of himself, â€Å"find her disease†, before again changing disposition, â€Å"Would scour these English hence†, where he self-centred like concentrates on his own, fragile destiny, as Shakespeare plays around and jumbles the character of Macbeth. Lady Macbeth is an excellent example of the fair/foul theme. She is a lady and is thought to be a kind, loving and lady-like, but her dramatic, alliterative entrance in I.5, â€Å"And take my milk for gall, you murdering ministers†, is the real Lady Macbeth, while the play write shows superbly how she is seeming to be fair in front of guests, â€Å"Look to the lady†, but in fact she is the real villain of the play, tormenting the audience and every-one’s innocent ignorance of women. The theme is somewhat reversed towards the end of the script because Shakespeare – with his depraved repetition, â€Å"To bed, to bed, to bed† – has not made Lady Macbeth such an enemy to his enthralled audience, that they can’t really feel sorry a little for her illness, â€Å"This disease is beyond my practice†, as she becomes more fair in the juggled end of the play. The wife of Macbeth also appears un-hurting, senseless and cruel, before we see the start of her more fair side in II.2, â€Å"Had he not resembled†¦ I had done’t†, as the writer teases the audience with his confusing, twisting plot and monosyllabic dialogues. She repeats a more feeble side of herself in a more complex way as the play develops, â€Å"dwell in doubtful joy†, and she becomes a weaker character. Her contributions to the fair foul/foul theme change as she slowly becomes less of a villain, but her grip on her husband gets much weaker, â€Å"Be innocent of the knowledge dearest chuck†, as he becomes more of the evil one, whilst continuing to use oxymoronic personification, â€Å"Light thickens†, because before, he was looking to be just deception intended by the witches, â€Å"In their newest gloss†, where the lady attacks Macbeth’s masculinity, â€Å"then you were a man†, but in the second and third murders, a brave man being brought down by the witches. Lady Macbeth is also a great believer in the theme as a disguise for the couple’s actions, â€Å"Look like the innocent flower, but be the serpent under’t†, as the great, evil mind of the lady, developed very early on in the play, plots to kill the king. She and him both exhibit their earlier intentions after the murder, â€Å"outrun the pauser reason†, and â€Å" What, in our house†, when suitably the predictions by the witches to be literal and an excuse to gain power, but the bad acting would show off Shakespeare’s talent of producing dramatic irony, frustration and repetition to show women as being insignificant, â€Å"O Banquo, Banquo! Our royal master’s murdered†, which he does throughout the play. In the murder of Duncan, Lady Macbeth has an important role, as her argumentative side is apparent. This is so because she is taking the predictions by the witches to be literal and an excuse to gain power, but the well educated Macbeth sees the foul deception by the witches, â€Å"In their newest gloss†, where the lady attacks Macbeth’s masculinity, â€Å"then you were a man†, but in the second and third murders the she has no involvement. He dismisses her with his over stunning oxymoron, â€Å"restless ecstasy†, and alliterative metaphors, â€Å"life’s fitful fever†, so Shakespeare can show off to James I. The hallucinations of particularly Macbeth display the appearance versus reality theme because the objects appear, but are not reality. The dagger, well portrayed by some productions as a shadow, is the first time that Macbeth begins to hallucinate. His rapt, overpowered state of mind is skilfully shown by Shakespeare to provide us with a pocalyptic imagery personified, â€Å"fatal vision†, and the thought that a â€Å"false creation† could turn a seemingly fair fate into such a foul ending. When the blood and gore become a reality, â€Å"the cry of women†, â€Å"Untimely ripped†, and Macbeth meets his sword-shaped death, which he speaks of in that soliloquy, â€Å"moves like a ghost†, as personification and simile spell out the real fate. At the turning point of the play, III.4, it is questionable whether Macbeth is hallucinating or not. This is still a good example of the fair /foul theme because Banquo’s death was supposed to be a good thing for Macbeth, but it turned out to be bad, whether in the mind of Macbeth (maybe through the witches’ speculative powers) or as the genuine ghost that is scripted by Shakespeare, with some in-appropriate, pretty language. The ghost of Banquo represents the change of feelings, of and towards the Macbeth couple, because Macbeth is sent into an even more psychotic, but still repetitive rapture, â€Å"It will have blood, they say; blood will have blood†, while the innocent flower withers and di es and havoc and evil reign in his kingdom, â€Å"turned wild in nature†, but lady Macbeth becomes seriously mentally ill. At the start of act five, it is lady Macbeth’s turn to be hallucinatory. In scene one of that act, she admits she is really the evil one, as she was the one who projected the idea of a wolf in sheep’s clothing, although disguised by Macbeth’s polysyllabic personification, â€Å"Be bright and jovial among your guests tonight†, and she ends up as the wolf. Shakespeare attempts to redeem her and not leave her on such a sour note as Macbeth, but possessive, selfish, un-dignified metaphors, â€Å"Hell is murky†, â€Å"All the perfumes of Arabia†¦Ã¢â‚¬ , only drive the indifferent, spoilt character more into the role as the villain, before Macbeth kills mercilessly. Dramatic Irony shows the theme superbly because the audience can know of the truth while the characters do not. We first see Macbeth as being fouler than we originally thought when he initially makes his metaphorical lies. The now persuaded and focused Macbeth uses Shakespeare’s dramatic irony as the audience are aware of his thoughts as he deceives the righteous Banquo, â€Å"I think not of them†, when he first shows the audience that he is a traitor, while the killed traitor was replaced by him. When the play has turned against Macbeth, so has the dramatic irony. We heard in V.4 that the prophecy of the witches has deceived Macbeth and the Bard so comically yet sincerely with his own metaphors shows Macbeth hearing the news, â€Å"The wood began to move†, where the tragic hero is told of a seemingly fair protection against death, turned foul against him into certain fate. The tone is not such a happy and pleased one in IV.3. We can imagine the audience distraught and upset when the unfortunate Macduff is first lied to by Ross, but then the news breaks. Shakespeare increases the tragedy by Ross’ equivocal words â€Å"They were well at peace† to increase the dramatic irony before he sickens the audience with his blunt upheaval of alliterative comparison, â€Å"your wife and babes savagely slaughtered†, drawing people away from the idea that death is rest, first touched upon by the mercurial Macbeth. The disturbed Shakespeare is very obsessed the death of young characters. The people visiting the play will be very distressed by the playwright’s veracity to beguiled murderers as first a small boy is brutally hacked down by the assassins, â€Å"He has killed me mother†, (and even he can use metaphor, â€Å"shag-haired villain†) followed by a teenager losing his life in vain, â€Å"Thou liest, abhorred tyrant!†, as the bewitched main character goes on his last run. This shows dramatic irony because we already know that â€Å"only one of women born shall harm Macbeth† so Shakespeare shows off his literary skills as the characters in Macbeth show their true states of mind through their language. Virtually the whole play contains the fair/foul theme; from the very first scene, until the moment in which Macbeth dies. As his evil world disintegrates, Malcolm concludes saying that righteousness is returned and the end of Macbeth signals the absence appearance versus reality, â€Å"That fled the snares of watchful tyranny†, and that Scotland will continue under his reign and significantly, James I’s. He believes that Macbeth was not the totally guilty one, â€Å"Of this dead butcher and his fiend-like queen†, but the dead Lady is. Shakespeare must end the play relevant especially to James I, as a happy ending because the king would not like to see his fears the witches win or his possible ancestors lose.

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Canpaigners assert that the human rights of women are violated across the world. Discuss in relation to domestic viloence in any society - Essay Example When violence is perpetrated on a woman some of the basic human rights are violated: The human right to life, the human right to respect and dignity, the human right to good physical and mental health, the human right to freedom from violence and discrimination, the human right to equality between women and men and the human right to freedom from sexual and physical abuse. As Kofi Annan (1999) UN Secretary General has said, â€Å"Violence against women is perhaps the most shameful human rights violation. And it is perhaps the most pervasive. It knows no boundaries of geography, culture, or wealth. As long as it continues, we cannot claim to be making real progress towards equality, development, and peace.† According to the Vienna Declaration and Programme of Action the human rights of women and of the girl-child are "an inalienable, integral and indivisible part of universal human rights." There are many human rights treaties that guarantee women equal treatment and freedom from discrimination. In recent world conferences commitments have been made by governments to ensure the human rights of women. For instance womens human rights are central to the Beijing Declaration and Platform for Action. The Universal Declaration of Human Rights states that "everyone is entitled to all the rights and freedoms set forth in this Declaration, without distinction of any kind, such as race, colour, sex, language, religion, political or other opinion, national or social origin, property, birth or other status." Whereas The Declaration on the Elimination of Violence Against Women states that "violence against women means any act of gender-based violence that results in, or is likely to result in, phys ical, sexual or psychological harm or suffering to women, including threats of such acts, coercion or arbitrary deprivation of liberty, whether occurring in public or in private life." and that states have an obligation to

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It explains how the replicator uses computer software to copy the media and how it gets to the market from there. It talks about the types of users who buy the product and it also talks about the technology being enforced to make it harder and in some cases impossible for the replicator to create a copy of the media. Even though this journal is out there it still seems that some people are unaware of the consequences with the replication of this media, and also the problem it can cause in our society. One of the main points the article describes is whether copy-protection work or not. The answer to this question is that there is copy protection on DVDs which makes it harder for anyone to copy media, but since pirates (replicators) don’t play by the rules there are still some ways to bypass the copy-protection. Research done in this journal- 1. Copyright 2. Product Counterfeiting 3. Manufacturing Processes 4. Anti-counterfeiting Measures 5. Replicators 6. Users of the Pirated DVDs The second article I found is called Factor that Influence the Piracy of DVD/VCD Motion Pictures. Basically the title says what the article is about. It explain some of the major factors that cause people to burn these DVDs, and factors that cause people to buy them. The article says that people tend to buy these DVDs because of the cost benefit. This means that people are getting DVDs way cheaper than if you were to go and buy the real one at an actual store. The author’s findings are also used to support the social norms used to make an effort to stop the piracy of this media. Research done in this article- 1. Copyright Infringement 2. Pirated Video Recordings 3. Piracy 4. Empirical Research 5. Motion Picture Industry 6. Bootlegging and Methodology aspects. The last article I read was talking about the structure about an American flea market. There are differences between flea markets up North and flea markets here in the valley. One of the most obvious differences would be the people that go to the flea markets. The article talks about the types of people that go to the flea market. It talks about the economic effect a flea market has on society. It talks about the behaviors of the buyers and sellers in a flea market. The research in this article was done by surveys across different flea markets and on the consumers in those flea markets. Not only were these studies done on U. S. flea markets they were also done on different countries for example Mexico. Research done in this article – 1. Flea Markets 2. Marketing 3. Case Studies 4. Economic Activity 5. Consumer Behavior 6. Business Cycle 7. Sociocultural Factors My Three Sources Block, D. (1997), CD? DVD/piracy:the replicator, the user, and the technology. Emedia Professional, 10, 92. Chih-Chein, W. (2005). Factors that Influence the Piracy of DVD/VCD Motion Pictures. Journal Of American Academy Of Business, Cambridge, 6(1), 231-237. Sherry Jr. , J. F. (1990). A Sociocultural Analysis of a Midwestern American Flea Market. Journal Of Consumer Research, 17(1), 13-30 Research Design Step 1 Prepare myself by doing some background research on the site I am preparing to observe. Be prepared for anything that may come my way, and be prepared for opportunities that may arise while doing my research. I need to go organized and possibly focus on one point of interest. Need to prepare my looking and listing skills since they are essential for any field researcher. Go prepare to do constant writing since it is one of the most useful way of recording data. Step 2. Gain access to enter the observation site, in my case I don’t think it is a problem since it is open to the public. Other sites have different important sections but in a flea market everything is together so I just have to worry about getting inside. I need to get involved in normal activities to make myself unnoticeable and look like an everyday customer. Perhaps buy merchandise or other things regular customers do. Step 3 By looking as a customer I can build trust with the people working in this area, and this way they can go on doing their job like they normally do, and this can help me observe them in their normal working routine. Step 4 While walking around the site I can record anything I find to be deviant or criminal, in my case I found the distribution of illegal DVD copies. I’ll observe from afar, learn and record anything else. I have to make my findings very detailed this way I don’t miss anything of importance that can later help me answer my question, and this way I won’t have to return for small doubts I may have. Record any conversations I may have had with any of the people there. Step 5. Finally after I am done gathering data I just exit the observation site I just exit the site and start compiling my data. Step 6 After putting my data and getting a better understanding of my observation site. With a better understanding of what happens in the site I will be able to put together a detailed survey or interview questions. Of course the survey or interview will be anonymous and have to make sure the customer knows this. You need to make the customer know that the research is anonymous because if not the person might put false data and the data will be inaccurate. Step 7 After conducting all my research I can put together a conclusion and determine what it means. I’ll ask myself questions for example did I find the answer my questions, was my hypothesis correct, and is there more research to be done. The conclusion has to be precise this way if a person is interested in the same topic they will have all the information they need. Step 8 This is how will conduct my research and hopefully get a good grade on this assignment, if not I will need some research on how I can do better.

a suitable function of construction industry

a suitable function of construction industry Introduction Until 1958 when the construction industry began to be formulated following rules, construction businesses had suffered a poor reputation due to wrong practices of the past. The construction industry was known as an area of illegality and corruption. Accordingly, it is no exaggeration to say that for Korea’s construction industry, the past six decades were characterized by a war against illegality and corruption. Ironically, the response to this was the introduction of the American type of construction system. In addition, it is notable that competition has been introduced for construction project bidding. To be sure, there were limitations in rooting out illegality and corruption. Through these efforts, however, the nation could establish a modernized delivering system for construction projects over the year. Additionally, it is not too much to say that policy and system were formulated. In meanwhile, large-scale construction accidents frequently occurred due to dishonest work , which will happen in the process of industrialization. In April 2002, the South Korea government announced that it will work more closely with non-governmental actors in the fight against corruption. The government procurement agency announced the introduction of an ombudsman system and a clean procurement committee in an effort to break ties between the government and its contractors. The corruption law also established an anti corruption commission, with a specific mandate to investigate cases involving high rank officials. Before the commission was launched in January 2002, however, its first chairman resigned because of his suspected involvement in a major corruption. Like this, corruption is occurring by human selfishness. There were many accidents through human errors and misdeeds. Sampoong Department Store is one of the examples. On 29 June 1995, a department store building in Seoul suddenly collapsed. It was only five years old and killed 502 people and injured 937 people. The structural collapse of the Sampoong Department Store was not an isolated deviation but a clear omen of deeper problems within society. In the Sampoong collapse, bribery of inspectors was rampant. No one raised any alarm when a huge, unauthorized air-conditioner was erected on the roof of the building which caused enormous cracks in the walls. A probe revealed that the building’s owners sacked contractors who had complained that planned design changes were unsafe. The new contractor, a subsidiary of the store, had no objections. In this accident, at the same time, South Korea’s construction industry had been attacked by man-made disasters even before the Sampoong Department Store tragedy. In this paper, the main reasons of the collapse and evaluation of this collapse will be briefly described. Background The Sampoong building had two wings, with one housing the department store and the other sports and leisure facilities. The wing that collapsed was the one housing the department store. It was built by Sampoong Construction and Industry Company and completed in November 1989. An addition to the building was completed in October 1994. The building housed 556 departments with 681 employees. It stood 27.6 meters high and sat on a 29,008-square-meter.The four underground floors consisted of a parking place and an electricity control room. Three of the collapsed building’s floors which comprised the department store was operated by Sampoong Construction Company whose engineering ranks 858th among the nation’s construction firms. If it was careful, the warning signs that could have prevented the collapse of the Sampoong Department Store came as early as 15days before the accident. At that time, a restaurateur on the fifth floor reported a crack on the ceiling of the building to management. But, management’s response was lukewarm, and management took no action. Then, 5 days before, a customer who had entered the same restaurant to get something to eat after some routine weekend shopping, was showered with a water leak from the ceiling of the restaurant. Three days before the collapse, a report of a gas leak again went unheeded by the department store management. On the day of the collapse, June 29, the signs that should have set off alarm bells appeared before opening hours in the restaurants on the fifth floor. Around 9:30 a.m., the floor of the restaurant cracked open slightly. An environmental technician reported the incident to the management. Top executives of the department store stopped by an hour later, mumbling something about seeking professional assessment. Between 11a.m to 12p.m, neighbouring restaurants were experiencing water leaks from ceilings and cracks in the floors. Only at this point did the management close off the fifth floor, while the other floors continued with business as usual. Sometimes after 1 p.m., a breakdown of air conditioning and gas services as well as a power failure occurred throughout the department store. The management met around 3 p.m. for an emergency meeting without notifying the employees and shoppers of the situation. When things were at their worst, the executives of the department management lef t the building, consequently leaving many employees and shoppers still inside. At 6p.m. on 29 June, the centre of the building collapsed, similar to a controlled implosion, in 20 seconds. Customers were concentrated in the basement and in the fifth floor restaurant. The customers and employees had no time to escape. Some survivors were found in the wreckage, and one was brought out 17 days after the collapse. The overall death toll was 502. Corruption The main issues addressed in this paper are corruption, frequent design change and maintenance repair in South Korea. The first section of this paper will examine corruption in the collapse of the Sampoong Department Store. This report was delivered by Seoul District Prosecutors Office, entitled The Final White Book of Finding out the Real Truth of the Collapse of the Sampoong Department Store. The public was outraged. In particular, the news that the senior executives had fled the building without warning others was disturbing. The report on the collapse, as well as earlier structural and construction failures, suggested a widespread pattern of corruption in the country’s construction business. A government survey of high-rise structures found 14% were unsafe and needed to be rebuilt, 84% required repairs, and only 2% met standards. Joon Lee, the chairman of Sampoong, and his son Han-Sang Lee, were convicted and sent to prison for 10 and half years and 7 years, respectively. Twelve local building officials were found guilty of taking bribes of as much as $17,000 for approving changes and providing a provisional use certificate. The cause of the Sampoong collapse, then, was not a technical issue as much as outright fraud. The Korean construction industry, protected by government regulation from outside competition, had become complacent. Bribes were used to get around the usual government checks and balances that serve to protect public safety. Relationship problem between the architects and builders In the design planning process, relationship and communication between architectural designers and structural designers are important. Generally, if their relationship and communication are in discord some construction works, it can bring out accidents such as Sampoong Department Store collapse. This paragraph begins by laying out the theoretical dimensions of the research and looks at how design problems occurred in this collapse. In recent years, the subject of the design quality has become one of the important issues in the domestic construction industry. However, important design processes are made by judgement of the architect without the rational communication and information sharing among the related participants. Therefore, the objective of this research suggests the constitution plan of design error management system not only for systematizing types about the design error in construction projects but also for analyzing the primary factors of design error to embody the actual condition of trouble between architects and builders. Normally, in South Korea, builders think know-how is more important but architects think that beauty of art and quality what contractor ordered, are more important so that there were lack of communication of information and a narrow sense between architects and builders. Relationship and communication problem between architectural designers and Structural designers Generally, design drawings are distributed, such as architectural design drawing, structural design drawing, mechanical facility design drawing, electric facility design drawing and engineering design drawing. Structural calculations need to be correct in order to ensure the safety of the building and structural design drawing with structural calculations need to be written exactly and used on-site. Mechanical facility and electric facility design drafts are written considering the calculations which were reviewed in advance about facility capacity or standards according to the structure calculations in the structure design drawings which include the safety of a building and standards. In the process of structural design planning which affected the most important reason of the collapse, architectural designer and structural designers decided the scale of a building, stories, appearance and use in the early architecture plan and then on a basic structure plan like pitch of columns or structure style. The architectural designer writes the architectural design draft first, and the structure designer carries out structure calculations according to all conditions given in the architecture blueprint which the architectural designer wrote. In many cases, however, architectural designers distribute structural design drafts which are calculations made by structural designers. As the result, structural designers are different with structural draft authors, so that structural designers’ design can be changed by authors who may make fatal errors. In this accident, it the relationship and communication between architectural designers (architect) and structural designers (structural experts) was not adequate, and their communication was only call and memoranda, so that they had not exchanged information. Thus, structural calculations, structural drafts and construction drafts were different. Design problems There were many structural and architectural problems in the Sampoong Department Store collapse. This paragraph will describe problems of use change and flat slab systems in the problems. Firstly, construction of the Sampoong Department Store was a flat slab system. The flat slab system can be defined as a construction method that builds safely several columns established in the upper part inside of the building. However, the weak point of this system is many columns. So, this flat slab system is insufficient to department store buildings because if there are lots of columns in the building, the space will be narrow. So, structural designers removed block walls for the purpose of making wide clearances to sell products and punched a passage for an escalator. Also, size and shape of uplift column was changed. In flat slab system, the column is very important but structural designers of Sampoong Department Store had neglected design load calculus. Moreover, even though the fifth floor was made, column size was lessened 25% (79cm to 58cm) for appearance and even columns located near the escalator were lessened more. Secondly, the use of the Sampoong Department Store was four stories office building at first and this building was approved as a four stories building. However, owners of the building wanted to change to a department store building and the owners referred it to Woosung Construction Company. Constructors and managers of Woosung Co. opposed that because it needed more columns and thicker columns. Thereupon, the head of the Sampoong group changed Construction Company to own Sampoong Construction Company. Lastly, the five stories Sampoong Department Store were built without reinforcement of uplift columns by the company. The most serious problem was the fifth floor. The fifth floor was the restaurant area and the interior was composed of a Korean floor heater for a luxury Korean traditional restaurant so that, 30cm concrete was added for the Korean floor heater. Also, heavy kitchen equipment was needed. As the result, the whole building collapsed when these added loads affected columns. Maintenance problems This paragraph explains the maintenance of collapse of this Sampoong Department store. Sampoong made significant changes to the structure. The most important was the conversion of the original use as an office block to that of a department store. Other changes included changing the upper floor from a roller-skating rink to a traditional Korean restaurant. Stricter standards had to be met for fire, air conditioning and evacuation. Although the structure apparently met all building code requirements, the revised design was radically different from the original. This accident was a man-made disaster that the government official allowed haughty businessman who brought out blind money as a result and the building company built it. Conclusion The construction work of Sampoong Department store was started on July 1987 and opened on December 1st 1989 with Temporary Use Permit and operated for 5 years. Unlike a normal building framework using beam and column, its structure system uses Flat Slab structure so that the floor slab supports the column by itself without any beam. In a flat Slab structure, one column can stand the same amount of stress so that the collapse of one column can cause progressive collapse which can be them the entire building. Investigating the present state of collapse was analyzed minutely and based on this analysis, the design, construction work, and maintenance of this building was discovered as the direct and indirect cause of collapse. As a result, the collapse of this building was brought from a flaw in design, unreliable construction work, and maintenance problems interacting with each other for long term. A brief summary is the following. Firstly, the one that influenced collapse the most is the maintenance problem. Changing design and use, without any approval, causing additional overweight to be added and also cutting structures left the whole building structure with low durability. Secondly, in the process of construction work, managing the work and superintendence was negligent which caused part of the collapse. Thirdly, inappropriate construction and structure plan caused progressive collapse. Moreover, neglecting safety diagnosis on the long term cracks and sinking process and insufficient managing of crucial moments like right before the collapse brought about a disastrous accident. Finally, those causes, which continued for 5 years, gave no security and safety, and at the end, around the fifth floor, the roof slab was destroyed and the adjoining slab destroyed, which caused progressive collapse. A building can maintain safe conditions through fine design, construction work/supervision and appropriate maintenance. However, if a domestic construction system does not include a structure expert who puts safety first anywhere in the process of design, construction work/supervision and maintenance, there will be major problems. According to the law for architect, article 4 clause 1 and clause 2, designing and supervision of construction can only be done by an architect, and blocks the structure expert from designing and supervising the construction from the beginning. In addition, the law for architect article 2 clause 2 states that structure expert has subordinate relationship with architect, so that structure expert is not at the position where he can take responsible for the safety. Such a system cannot be found in developed countries except in Korea. For example, America does not limit the construction right to either architect or structure expert and Germany gives right to design structure only to structure expert. Also, Japan and Singapore structure expert takes care of structure design. Especially in Germany and other EU, client or representative picks ‘safety coordinator’ who takes charge of every process from beginning to the end, such as consulting and superintendence. To look at design, construction work/supervision and maintenance of Sampoong department store closely, structure expert was never in the responsible position so that he did not finish his work with responsibility. Moreover, the current domestic system had no coordinator who could point out faulty structure design and construction so that an architect who was responsible for construction asked the structure expert only for structural calculations and used them on the structure layout. When use and design were changed, the architect only asked the structure expert orally or in memo form and not with any official document. It seemed that structure expert was legally only in an assistant position which made it harder to ask for formal documents and the structural expert also did not have any obligation to be responsible for the structure problem since they are only an assistant. Recently constructions with size over fixed standard or for special needs are required to have affixing a seal of structure expert on the structure layout. However this is only the action of affixing a seal from the structural expert, it does not mean that they are responsible for construction like in other developed countries. In Korea, the current system does not have any way to prove the faulty safe the issues from in the process of design, approval, and construction/supervision like Germany or EU. In the deliberation for a Construction Permit, structure field is handled but it’s only 10 or 20 minutes which is impossible time to point out any problem in the structure and examine an entire complex design perfectly so that the Construction Permit is only a formal document to avoid responsibility. In conclusion, although common administrative regulations should be softened in order to solve inconvenience of the people and the vitalization of market, strengthening the regulations to protect the nation and their property is a global trend. To take this into consideration, experts who can take care of their work with responsibility and specialty is essential and needed on every step in the process of design, construction/supervision, and maintenance in order to prevent the reappearance of such a disaster like the collapse of the Sampoong department store.

Human Implanted Microchip Authentication System

Human Implanted Microchip Authentication System Microchip implantation as an authenticating technology, also covers authorization and access control, is gaining more concerns nowadays. This paper introduced some aspects of Radio Frequency Identification (RFID) technology. We took a look at the properties and functionalities of implanted microchip authentication systems and problems could happen if physically, financially or technically varied upon circumstance. Lastly we compared implanted microchip with fingerprints, iris scan, and tokens as a measure of authentication. Table of content Introduction Microchip authentication system properties Background: What is microchip implantationdefinition, and how it authenticates what are the properties and functions of human microchip authentication system Briefly describe: Establishment of the system, ways of injection and manufacturer. Implementation- how the system works, with respect to authentication, authorization, privacy/ information transmission control, and federation Development how it developed from the past and the analysis of the current market, develop /future trend and limitation/challenge (cost effective, public acknowledge, privacy control), maintenance, feedback reporting, issue brought Comparison with others,advantages, weakness Problems solution Security(something you have and something you are), convenience, reliability, fast, information tracking, easily carry Physical/ medical, health Technical support development Ethical, public acknowledge Legislation Energy source/ replacement Privacy /info transmission control, read/write, tracking Conclusion Reference Introduction Microchip implantation as a method of identification has drew a lot of attention in recent years. As the need for more secure and efficient authentication device is emphasized, microchip implantation is becoming very competitive and controversial. Further study in Radio Frequency Identification (RFID) with human microchip implantation proves that authenticating an identity without carrying around anything you have or remembering something you might forget is very convenient. Such unique technology cannot be duplicated or forged easily, which makes authenticating processes secure and fast RFID had been used to identify Allied airplanes dated back to World War II. From then on, tracking animals or even items through the supply chain nowadays becomes more commonly used. However, when the technology is extended to humans, huge amount of applications could be developed since microchips have the capability to find lost people, or to determine illegal immigrants or criminals. Although microchips could accomplish the demand for authentication perfectly when carrying and identifying, it did not have a significant way of managing selected information. Problems and potential threats could also happen if physically, financially or technically varied upon circumstance. The control of information it stores, technical support and demanding equipment of the chip, moreover, moral and legislation enhancement has been brought up. However, there are more potential benefits associated as a controversial technology. This paper mainly discusses authentication system developed by human implanted RFID microchip, in comparisons with some other authentications, and further researches on identity and access management of microchips are presented. Background Human microchip implant is a form of Radio Frequency Identification (RFID) tag encased in silicate glass with a size of a grain of rice and injected into humans body(Figure 1). Usually a subdermal implant involves a unique 16-digit ID number and directs to the information that stored in an external database. The first reported implantation was used to open doors, switch on lights and similar tests in 1998. Some years later in 2004, VeriChip Corporation officially got the approval from the U.S. Food and Drug Administration(FDA) for medical uses in humans. They changed the name of the company to be Positive ID Corporation in 2009, and named the implantable chip to be VeriChip(Microchip implant (human),2010). Figure 1 The core of implantable chip is RFID tag, which consists of a microchip with identification codes and an antenna attached to it. Data stored on the chip can be transmitted through the wireless antenna, and can be scanned at varying distances with special reader devices that operates the same frequency as the chip. Different companies run their systems on different frequencies anywhere in a range of 125 KHz to 915 MHz. Although it makes each other unreadable if the readers have different frequencies, it may not be a problem in the future. As passive emitters have no onboard battery, they send signals only when a reader powers them within a certain range, usually a few feet at most(e.g. 30 feet). Active emitters with internal power can have more than a hundred feet of range but require higher expanses. Depending on the manufacturers, chips could store certain amount of data such as name, address, and biometric data like fingerprint and other documents about the person who carries the R FID tag(Kim Zetter, 2005). Implementation Elaine M. Ramesh(N.D.) said in the article Time Enough? Consequences of Human Microchip Implantation, microchips could have three readability modes: read only, read-write and read-write with tracking capabilities. She indicates that read only character was not new, and it was thought to be used as an national identification card, and to reduce illegal immigrants. Another form of implanting microchip was to the tooth of a human, and simply scanning the teeth would identify someone. Read-write devices carry information that could be expanded if needed. This type of information is variable and programmable within a distance. For example, it could be modified without removing the implanted chip from human body, and stores large amount of data when required, even financial transactions, and credit card records. Criminal records might be particularly important for some companies when one were to apply for a job, this individual could be quickly scanned to view his background. Where this co uld also to replace the highway toll system with one scan, a bill will be posted to drivers account. Therefore, read-write type of microchip satisfies many commercial and governmental needs. Tracking is then executable when a read-write device emitted a radio signal. With the implanted microchip, by dialing up the correct signal will be able to track down a certain mobile identity. A special scanner is applied to read the unique identification code in the microchip in hospitals sot that medical person could input the code into database to get records for a patient in this most time-saving way especially when the patient is unable to communicate. For security uses, implanted chips can be act as an electronic key to gain highly sensitive accesses or to unlock a car with a wave of the hand or even contactless payment could be achieved(Legislative Briefs, 2006). RFID signals including all personal privacies like medical history and location can be encrypted, but hosts may be subject to compromise if the RFID database is cracked.. There are a lot of problems microchips potentially have, one problem is that ones privacy could be severely exposed while scanning; damage to human body when physically under pressure as the chip is planted beneath the skin; battery goes flat or hardware upgrading needs replacement. In terms of health concerns, some risks of VeriChip reported by FDA were stated in the Legislative Briefs(2006): adverse tissue reaction, migration of implanted transponder, electromagnetic interference, electrical hazards, and magnetic resonance imaging incompatibility. Kevin Bonsor and Candace Keener(2007) shows that in 1996, implants could cause cancerous tumors that affect body tissue in lab rats and mice. Although no further approval that cancer may appear on other animals, it still too risky to determine the positive effects on humans. We found that although microchips could accomplish the demand for authentication perfectly when carrying and identifying, it did not have a significant way of managing selected information. The secret information of the microchip carriers could exposed to unrelated person that works in between the organizations. VeriChip then developed annual fees depending on how much information you would like to store in the database, in addition to a one-time implantation fee(Kevin Bonsor and Candace Keener, 2007). Elaine M. Ramesh(N.D.)claims that in time microchip implantation would be mandatory although it is now a voluntary system. For sure, an argument of even having driver licence for everyone is not forced, how microchip implantation could overcome the barrier of religious and civil liberty for some people. Elaine quoted from Justice Cardozo that every human being of adult years and sound mind has a right to determine what shall be done with his own body. However, after the public knowing its advantages, implantation would not be far away. For example, a growth of 11% number of people agreed to accept health care ID number. Legislative measures must be taken into actions. Firstly, laws should protect weak individuals. Children might need a guardian to help on make decisions, and free to decide whether the implant should be kept at some age. If there is a contract signed, there should also be a way to end it, and even for a short time, the microchip carrier should always be free to instal l or remove a chip. Lastly, if none of the protection is strong enough to prevent mandatory implantation, the government must at least provide assurances. Furthermore, privacy of customers is always a big issue, they should be able to review their records and to correct them. Even once it takes action finally, a big worry is that massive implantation in human population will lead to large level of abuse(Legislative Briefs, 2006). Comparisons Unlike knowledge-based or object-based authenticators, ID-based authenticators are not easy to forge or lost. Knowledge-based is something you know, commonly password that cannot be shared with others. Object-based is something you have like photo ID or a token that cannot lose. Once something you are, a biometric is compromised, information are not that easy to replace as the previous ones. Typical physical type of biometric authentication is finger print, and iris scan that you are born to be capable of without learning any behaviour. Microchip implant involves both something you have and something you are, which is the highest level of security. However, like most biometric technologies, chips depend on machines. Once the scanning device has some errors occurred, battery went flat, or computing system went down, that all end up with a mess. As Lawrence OGorman(2003) stated that there are two types of biometric errors: verification and identification errors. Verification is one-to- one matching made to match against a single identity, where identification is one-to-many matching made to match one person in a database containing records plus many others. Statistics calculated from formulae of Lawrence OGorman show that the false nonmatch rate of finger print is in the range of 1%-2%, while iris scan is 0.25%. Iris is more accurate as it has six times more features than fingerprint but it arises more privacy concerns. Microchip is believed to be much less rate of error occuring as it does not have the difficulties of capturing of moving people or one at a certain distance by considering the technology itself only. Microchip flexibly relies on the chip and a reader, where iris scan requires stable position image taking, high resolution camera and run through large numbers of comparisons in database that are not as quite easy. However, it is undeniable that iris might be a better approach for now due to its lower equipment cost and less human rights arguments. The VeriChip Corporation had been sued regarding hospital figures, and subcutaneous sarcomas had been found around where microchip were implanted in mice Human microchip implantation can be fairly competitive when the devices being widely taken, well tested and universally acceptable in the future. Conclusion