Enrons Cooperation Essay Example

Enrons Cooperation Essay Example Enrons Cooperation Essay Enrons Cooperation Essay Enron The affect of the unethical behavior of the profitability of Enron was that the third party â€Å"outside† independent auditors was not able to backup and have accounting financial statements, some of those auditors and financial institutions may have been misled by the corporation’s net income. If I was an accountant for this company I would have followed regulated federal security laws, and if failed to provide prove of documents or financial statements, I would admit to my mistakes but also come with a plan stating ok I failed to follow policy rules but I have a way of turning things around and finding out exact detail of what went wrong and how to accumulate profits amp; revenue. One thing you learn when in any career of any business always keep track of everything you do, have copies whether it’s via email or hard copy so that when you are audit you are prepared. There are several accounting practices involved, one concern was whether or not Special purpose entities by a corporation should or should not be consolidated with the corporation’s financial statements. Another concern would be the latitude allowing an agreement of non-exchange trade agreement between two parties for energy contracts. And the third concern would be giving out information to be compliance with legal regulations or workplace rules particularly to financial statements or management discussions and analysis. I would believe Derivative could have prevented this because even with all the sub contracts that were taken place little information was available for the profitability between the businesses with no reporting requirements, no supervision of unregulated derivatives markets. The nature of the controversy regarding Enron’s practices was that the auditing firm that was private a partnership with the corporation; both parties arranged financial transactions with banks to keep back a cut of unprofitable investments from the corporation’s financial statements.

The Siege of Veracruz

The Siege of Veracruz The Siege of Veracruz: The siege of Veracruz was an important event during the Mexican-American War (1846-1848). The Americans, determined to take the city, landed their forces and began a bombardment of the city and its forts. The American artillery did great damage, and the city surrendered on March 27, 1847 after a 20-day siege. Capturing Veracruz allowed the Americans to support their army with supplies and reinforcements, and led to the capture of Mexico City and Mexicos surrender. The Mexican-American War: After years of tension, war had broken out between Mexico and the USA in 1846. Mexico was still angry about the loss of Texas, and the USA coveted Mexicos northwestern lands, such as California and New Mexico. At first, General Zachary Taylor invaded Mexico from the north, hoping Mexico would surrender or sue for peace after a few battles. When Mexico kept fighting, the USA decided to open another front and sent an invasion force led by General Winfield Scott to take Mexico City from the east. Veracruz would be an important first step. Landing at Veracruz: Veracruz was guarded by four forts: San Juan de Ulà ºa, which covered the harbor, Concepcià ³n, which guarded the northern approach of the city, and San Fernando and Santa Barbara, which guarded the city from the land. The fort at San Juan was particularly formidable. Scott decided to leave it alone: he instead landed his forces a few miles south of the city at Collada beach. Scott had thousands of men on dozens of warships and transports: the landing was complicated but began on March 9, 1847. The amphibious landing was barely contested by the Mexicans, who preferred to remain in their fortresses and behind the high walls of Veracruz. The Siege of Veracruz: Scotts first aim was to cut off the city. He did so by keeping the fleet near the harbor but out of reach of the guns of San Juan. Then he spread his men out in a rough semi-circle around the city: within a few days of the landing the city was basically cut off. Using his own artillery and some massive borrowed cannons from the warships, Scott began pounding the city walls and fortifications on March 22. He had selected a fine position for his guns, where he could hit the city but the city’s guns were ineffective. The warships in the harbor also opened fire. The Surrender of Veracruz: Late in the day on March 26, the people of Veracruz (including the consuls of Great Britain, Spain, France and Prussia, who had not been allowed to leave the city) convinced the ranking military officer, General Morales, to surrender (Morales escaped and had a subordinate surrender in his stead). After some haggling (and the threat of renewed bombardment) the two sides signed an agreement on March 27. It was fairly generous to the Mexicans: the soldiers were disarmed and set free although made to promise not to take up arms again against the Americans. The property and religion of civilians was to be respected. The Occupation of Veracruz: Scott made a great effort to win the hearts and minds of the citizens of Veracruz: he even dressed up in his best uniform to attend mass at the cathedral. The port was re-opened with American customs officers, attempting to re-coup some of the costs of war. Those soldiers who stepped out of line were punished harshly: one man was hanged for rape. Still, it was an uneasy occupation. Scott was in a hurry to get inland before Yellow Fever season could begin. He left a garrison at each of the forts and began his march: before long, he would meet General Santa Anna at the Battle of Cerro Gordo. Results of the Siege of Veracruz: At the time, the assault on Veracruz was the largest amphibious attack in history. It is a credit to Scotts planning that it went as smoothly as it did. In the end, he took the city with fewer than 70 casualties, killed and injured. Mexican figures are unknown, but estimated to be 400 soldiers and 400 civilians killed, with countless more injured. For the invasion of Mexico, Veracruz was a crucial first step. It was an auspicious beginning to an invasion and had many positive effects on the American war effort. It gave Scott the prestige and confidence he would need to march to Mexico City and made the soldiers believe that winning was possible. For the Mexicans, the loss of Veracruz was a disaster. It was probably a foregone conclusion - the Mexican defenders were outgunned - but to have any hopes of successfully defending their homeland they needed to make the landing and capture of Veracruz costly for the invaders. This they failed to do, giving the invaders control of an important port. Sources: Eisenhower, John S.D. So Far from God: the U.S. War with Mexico, 1846-1848. Norman: the University of Oklahoma Press, 1989 Scheina, Robert L. Latin Americas Wars, Volume 1: The Age of the Caudillo 1791-1899 Washington, D.C.: Brasseys Inc., 2003. Wheelan, Joseph. Invading Mexico: Americas Continental Dream and the Mexican War, 1846-1848. New York: Carroll and Graf, 2007.

Kellogg strategy Essay Example | Topics and Well Written Essays - 3000 words

Kellogg strategy - Essay Example Kellogg’s Yogos, cookies and crackers like Kebbler Cookies, natural organic and frozen like Eggo and Loma Linda, and also specialty channels like Kebbler Graham Crackers Crumbs and Kellogg’s Stuffing Mix. It can be said that the company is currently successful in its marketing and production strategies since it was reported in its 2009 annual report that the company has exceeded the targets they have set. Shown in the following table is the summary of the net sales and net sales growth from 2006 to 2008. This shows that from 2006 to 2008 the net sales of the company are increasing significantly despite the reported economic problems worldwide. This goes to show also that people still rely on the food products of the company despite all the identified problems that affect the world and each and every household. The company operates in different countries worldwide and is highly visible and represented in the United States, United Kingdom, Asia-Pacific (including South Africa), and Latin America. The following table shows the net sales of the company in these geographic areas. The report shows that the United States is still the biggest market of the company while the Asia-Pacific is yielding the smallest net sales. It should be noted though that from 2006 to 2007 the net sales of the company across all these geographic areas is increasing significantly which shows that their promotion strategies are effective. They should however increase promotions and marketing in the Asia-Pacific since this is a potentially large market. The company continues to strive to better its products by improving each and every item that they market by providing support to its research and development department. There was an increase in financial support from 2007 ($179M) to 2008 ($181M) that shows the important role of the R&D for the company. As part of their strategy for growth, they continue to improve on their products and quoting their 2008 annual report â€Å"Our

Managing Diversity Essay Example | Topics and Well Written Essays - 3000 words - 1

Managing Diversity - Essay Example (2008) Managing Diversity; the business case; London; CIPD] In this age of globalization, there is much controversy on the coming together of all kinds of people for a common purpose. Diversity is slowly becoming a common feature in schools, workplaces and communities. Due to this development, a lot of issues crop up such as acceptance of different races and cultures, sexual preferences, educational qualifications and changes in practices previously viewed as established norms. In the workplace, it takes various strategies to facilitate people from various backgrounds to work together towards the same goals. Motivation of people must be one strong quality of a great manager. The concept of diversity has been broadened to include all â€Å"individuals who bring unique perspectives or outlooks to the organization† (Schakelford, 2004, p.53). That means, it not only includes the traditional categories of race and gender, but also people with disabilities, various sexual orientations, and other non-traditional categories considered having â€Å"diversity of thought† or those from different disciplines, college degrees, socio-economic backgrounds, etc. It was Rev. Martin Luther King Jr. who inspired the concept of diversity when he advocated that people should be judged by their character, not by the color of their skin. This propelled lawmakers to come up with laws that provide equal opportunity to all (Mor Barak, 2000). These laws have been designed protect anyone from being discriminated against by reason of sex, marital status, ethnic or national origin, color, race, nationality, age, disability, religion, and differing terms of employment, including pay for jobs of equal value. â€Å"Equal opportunity† is a means by which a person receives equal access in society. â€Å"Equal opportunities approach† is premised on the principle that all people can avail of

Constitutional Recognition of Indigenous Australians Essay Example for Free

Constitutional Recognition of Indigenous Australians Essay Introduction During the 2010 Federal election, both major political parties campaigned on indigenous affairs. Following the ALP’s victory, Prime Minister Gillard established an independent Expert Panel to â€Å"to investigate how to give effect to constitutional recognition of Aboriginal and Torres Strait Islander peoples. † Two schools of thought have dominated the national conversation of how this should be achieved. One view is that an amendment to the preamble of the constitution will provide safe and symbolic recognition. The alternative view is that more substantive reform is required to secure equality before the law. On January 16 2012, the Panel presented the Prime Minister their report and proposed five amendments to the Commonwealth Constitution. This paper will evaluate the five proposals and the reasons offered by the Panel. Each amendment will be analysed on its symbolic significance and potential legal ramifications. Finally this paper will conclude on how to best give Indigenous Australians recognition within the constitution. Constitutional Recognition For the panel, constitutional recognition of Indigenous Australians means removing provisions in the Constitution that contemplate racial discrimination. Whether intended or not, the five proposals address the broader issues of racial discrimination and equality before the law within the Commonwealth Constitution. Repealing section 25 In its report, the Panel indicates that 97. 5% of all submissions approve of repealing section 25. Section 25 reads: For the purposes of the last section, if by the law of any State all persons of any race are disqualified from voting at elections for the more numerous House of the Parliament of the State, then, in reckoning the number of the people of the State or of the Commonwealth, persons of that race resident in that State shall not be counted. On face value, section 25 appears racist as it contemplates States excluding voters on the grounds of race. This interpretation has been affirmed by Chief Justice Gibbs in McKinlayss case (1975). Section 25 must be read with section 24 to ascertain the real intention of the framers. Section 24 specifies that the number of lower house representatives is determined by dividing the total number of people of the Commonwealth by twice the number of senators and then dividing the population of each state by that quota. Therefore, by racially excluding voters the numerical input of the State’s population is reduced; the State’s federal representation decreases and discriminatory states forgo greater federal representation. Although section 25 was intended to penalise racially discriminatory states, a State was able to enact discriminatory legislation by drafting laws that did not disenfranchise all members of a racial group. For instance, New South Wales denied certain classes of indigenous people the right to vote. The panel states that this proposal is technically and legally sound. Many constitutional commentators agree but there is a small minority who have identified possible legal consequences. In 1980, Justice Dean included section 25 as a provision guaranteeing the right to vote. The right to vote is not constitutionally entrenched. Parliament has authority to determine the electoral process pursuant to section 30. It is unclear whether the High Court would find legislation that disqualified people of certain races from voting invalid because of the section 7 words directly chosen by the people and section 24. Theoretically, it may be argued that section 25 should not be removed until the right to vote is constitutionally entrenched. However, this view is highly unorthodox and section 25 should be repealed. Repealing section 51 (XXIV) Section 51(xxvi) authorises the Commonwealth to make laws with respect to â€Å"the people of any race for whom it is deemed necessary to make special laws†. The Panel recommends removing section 51(xxvi) as it contemplates discrimination against Aboriginal and Torres Strait Islander peoples. In Koowarta v Bjelke-Petersen, the Aboriginal Land Fund Commission was denied purchasing Pastoral property from the Crown. The Queensland Minister for Lands reasoned that the government did not view favourable proposals to acquire large areas of land for development by Aborigines in isolation. Koowarta argued that the Minister was in breach of sections 9 and 12 of the Racial Discrimination Act 1975 (Cth). Joh Bjelke-Petersen challenged the constitutional validity of the Racial Discrimination Act 1975 (Cth). The Premier argued that s51(xxvi) does not confer power to make laws which apply to all races. A majority of the High Court found that sections 9 and 12 of the Racial Discrimination Act 1975 were invalid pursuant to s 51 (xxvi). The Hindmarsh Island Bridge case illustrates parliament’s ability to enact adversely discriminatory laws in relation to race. The case concerned whether the Hindmarsh Island Bridge Act 1997 (Cth) could remove rights which the plaintiffs enjoyed under the Aboriginal and Torres Strait Islander Heritage Protection Act 1986 (Cth). The Ngarrindjeri women argued that the races power only allowed parliament to pass laws that are for the benefit of a particular race. The Commonwealth argued that there were no limits to the power. The High Court found that as the Heritage Protection Act was validly enacted under s 51(xxvi), the same head of power could support a whole or partial repeal. The High Court was divided on whether S 51(xxvi) could only be used for the advancement or benefit of a racial group. In his judgement, Justice Kirby found that section 51 (xxvi) does not extend to the enactment of laws detrimental to or discriminatory against, the people of any race (including the Aboriginal race) by reference to their race. Justices Gummow and Hayne said that there was no basis for reading s51(xxvi) as not permitting adverse discrimination. In summary, Kartinyeri v The Commonwealth did not confirm that laws enacted under section 51 (xxvi) must be beneficial. Since then, it has generally been accepted that s 51 (xxvi) gives the Commonwealth power to discriminate either in favour or against members of a particular race. The removal of S51 (xxvi) would be a significant symbolic gesture to Indigenous Australians as they are the only group to whom section 51(xxvi) laws have been enacted. Not all laws passed under s 51 (xxvi) have been adversely discriminatory. In Commonwealth v Tasmania (The Tasmanian Dam Case), sections 8 and 11 of The World Heritage Properties Conservation Act 1983 (Cth) were held to be constitutionally valid pursuant to s 51 (xxvi). As a result, the Franklin River Hydroelectric Dam could not be constructed in a place considered spiritually significant by Aboriginal people. A repeal of section 51 (xxvi) might not invalidate the World Heritage Properties Conservation Act. Other powers, specifically the external affairs power in s51 (xxix), would support this legislation under the principle of dual characterisation. Other beneficial legislation may not be supported under the same principle. In Western Australia v The Commonwealth, the court found The Native Title Act 1993 (Cth) constitutionally valid pursuant to section 51 (xxvi). The court did not find it necessary to consider any other heads of power. Australias endorsement of the UN Deceleration on the Rights of Indigenous People may provide scope to support the Native Title Act 1993 (Cth) under the external affairs power. However, it seems reckless to gamble with legislation that establishes a framework for the protection and recognition of native title. Repealing section 51 (xxvi) will also limit the Commonwealths ability to pass new laws for the advancement of Indigenous Australians. For these reasons, the Panel proposes that the repeal of section 51 (xxvi) must be accompanied by a new head of power with respect to Indigenous Australians. Inserting section 51A The preamble to S51A is the first recommendation which actually addresses the important contributions of Indigenous Australians. Section 51A also allows the Commonwealth to makes laws with respect to Aboriginal and Torres Strait Islanders. Similar to section 51(xxvi), the power contained within section 51A is not subject to any conditions. This is somewhat of a double edged sword. All laws currently passed under section 51 (xxvi) have only been enacted with respect to Indigenous Australians. As the power is not subject to any restriction, all legislation pursuant to section 51 (xxvi) would most likely be supported by section 51A. Alternatively, section 51A could be used to enact legislation that is adversely discriminatory. The Panel states that the preamble which acknowledges ‘the need to secure the advancement of Aboriginal and Torres Strait Islander peoples will mitigate this risk. However, a preamble is only used to resolve an ambiguity within a text. The power to make laws with respect to Aboriginal and Torres Strait Islander peoples is not particularly ambiguous. The Panels predicts laws passed pursuant to s 51A would be assessed on whether they broadly benefit the group concerned. The actual word used is advancement which would be interpreted differently to benefit. Furthermore, the High Court is not always ready to embrace a value judgement such as one based benefit’. Credit should be given to the Panel for this proposal. The preamble to Section 51A constitutionally recognises the history, culture and contributions of Indigenous Australians. The new head of power will likely ensure that current legislation pursuant to section 51 (xxvi) will continue to operate. Section 51A also removes parliament’s power to enact laws with regards to a person’s race. This proposal addresses the apartheid nature of our constitution. However, Section 51A is not the white knight which was hoped for. It will be the courts who decide whether this new power is ambiguous. If Section 51A is found to be ambiguous, the courts will have significant discretion in interpreting the meaning of â€Å"advancement†. To overcome these issues, the panel has recommended that a racial non-discrimination provision (S116A) be added to the constitution. Inserting section 116A There are both policy and legal issues concerning section 116A. Firstly, Australia has a history of avoiding constitutional entrenchments of rights. The proposed anti-discrimination provision only protects racial groups. Section 116A may be viewed as privileging anti-racial discrimination over anti-sex discrimination or anti-homophobic discrimination. The first legal consideration is which groups will be protected by section 116A. Jewish people are recognized as an ethnic group but Muslims are not. It is uncertain whether Muslims would receive the same protection as Jews. Furthermore, would a person who converted to Judaism receive identical protection as a person who was born Jewish? The second legal issue is how Section 116A will affect existing state and commonwealth anti-discrimination legislation. For example, Anti-discrimination state law authorise discrimination in the employment of actors for reasons of authenticity. In addition, sections 12 and 15 of the Racial Discrimination Act 1975 (Cth) permits people to discriminate when they are searching for someone to share or work with in their home. Once again, it will be for the court to decide if these provisions are constitutionally invalid. The panel has affirmed that S116A (2) will support laws enacted under s 51 (xxvi) and section 51A. Like section 51A, section 116A could be interpreted by the courts in ways that were not intended. The courts will have significant discretion in determining what â€Å"is for the purpose of overcoming disadvantage†. An important issue for the Indigenous community is the Northern Territory Intervention. In Wurridjal v Commonwealth, the high court upheld the government’s partial repeal of the Racial Discrimination Act under the race powers. The court also upheld the Northern Territory National Emergency Response Act pursuant to section 51 (xxix). Due to the principle of dual characterisation, it is unlikely that S116A will provide an avenue for Indigenous people to contest the intervention. S116A is probably the most controversial recommendation as it concerns equality before the law. This issue is probably better dealt with by an expert panel assessing a Bill of Rights. To achieve a similar result, the panel could propose that section 51A has an accompanying provision similar to 116A(2). Insert section 127A. Section 127A is a provision which recognises Indigenous languages as the original language of Australia. A separate language provision is necessary to capture the importance of traditional languages within Indigenous culture. Section 127A also acknowledges that English is the national language of Australia. The Panel rejected a submission suggesting all Australian citizens shall have the freedom to speak, maintain and transmit the language of their choice’. The Panel did not want to give rise to legal challenges regarding the right to deal with government in languages other than English. It is unclear what practical consequence would flow from s127A. Section 127A could be used to secure funding for Indigenous languages on the grounds of national heritage’. Nonetheless, the Panel does not intend for this provision to give rise to new legal rights. S127A is symbolically important and is an appropriate way of constitutionally recognising Indigenous Australians. Summary of analysis This analysis concludes that the five proposals put forward by the panel appropriately balance substantive reform and symbolic significance. As a result, the Panel should be congratulated. If the Panel’s goal was to remove overtly racist tones within the Australian Constitution then they have succeeded. If the panels objective was to definitively correct the wrongs of Kartinyeri v Commonwealth and the Northern Territory Intervention then they have failed. The amendments proposed do not sufficiently address racial discriminatory acts passed under other heads of power. Section 116A(2) has been perceived as a tasteful reformulation of the races power. Furthermore, the proposals provides the courts substantial discretion in interpreting terms such as â€Å"overcoming disadvantage†, â€Å"advancement† and â€Å"group†. In essence, the most important issue does not concern symbolic change or substantive reform. It is simply a question of which proposals will gain bipartisan support. Conclusion The panels proposals could succeed at referendum. Firstly, Australians are more likely to support something substantive than purely symbolic. Secondly, this is not an issue which would be perceived as a politicians proposal. Australians are hesitant to support proposals perceived as self-serving. Thirdly, the Panel indicates that its proposals are capable of being supported by an overwhelming majority of Australians. Nonetheless, to succeed at referendum, the support from the Federal opposition government and all State governments is essential. It is very easy, and sometimes attractive, for the federal Opposition to oppose a referendum. It can be a useful way of generating a negative public reaction to the government and its agenda. Since 2010, the Coalition has fought the government on nearly every political issue. Even when the parties agree in principle, they have different ways of solving the issue. For example, both parties are for off-shore processing of illegal immigrants but disagree on where and how it should be done. Both parties are committed to recognising Indigenous Australians within the constitution. So far, the LNP has said it will consider substantive reform but has only committed to preambular recognition. The Panel not only recommends substantive reform but also addresses racial equality before the law. It is very uncertain whether the LNP will support a policy so different to their 2010 election promise. The next federal election is only 18 months away. If the referendum and election are held concurrently, there is more incentive for the Coalition to oppose the Panels recommendation. It would be disastrous for the nation if the referendum fails. The ‘gap’ will swell and the international community will view Australia as a nation of racists. It could be argued that the Government should have appointed a bipartisan panel rather than an independent panel. A bipartisan panel may not have produced ‘better’ recommendations to those of the Panel. They would, however, have generated proposals that both parties would stand behind. Bibliography * ABC Television, ‘Asylum seeker stand-off intensifies’, The Midday Report, 20 December 2011. http://www.abc. net. au/news/2011-12-20/bowen-seeks-bipartisan-meeting-on-offshore-processing/3739984 at 29 April 2012. * Aboriginal and Torres Strait Islander Social Justice Commissioner, ‘Declaration on the Rights of Indigenous Peoples, Australian Human Rights Commission’, http://www. hreoc. gov. au/social_justice/international_docs/2011_EMRIP * Agreement between the Australian Greens and the Australian Labor Party, 1 September 2010. * Attwood, Bain and Markus, Andrew, The 1967 Referendum: Race, Power and the Australian Constitution, (Aboriginal Studies Press, 2007). * Behrendt, Larissa, ‘Mind, body and spirit: pathways forward for reconciliation’ (2001) 5 Newcastle Law Review 1. * Brennan, Sean, ‘Constitutional reform and its relationship to land justice’ (2011) 5 Land, Rights, Laws: Issues of Native Title 2. * Castan, Melissa, Submission to Panel on Indigenous Constitutional Recognition (Monash University Castan Centre for Human Rights Law, September 2011). * Castan, Melissa, ‘Constitutional deficiencies in the protection of Indigenous rights: reforming the ‘races power’. ’ (2011) 7 Indigenous Law Bulletin 25. * Convention Debates, Melbourne, 1898, pages 665-714. * Costar, Brian, ‘Odious and outmoded? ’ Race and Section 25 of the Constitution, in John Chesterman and David Philips (eds), Selective Democracy: Race, Gender and the Australian Vote (Melbourne Publishing Group, 2003). * Davis, Megan, ‘A culture of disrespect: Indigenous peoples and Australian public institutions’ (2006) UTS Law Review 8. * Davis, Megan, ‘Constitutional Reform and Aboriginal and Torres Strait Islanders People: Why do we want it now? ’ (2011) 7 Indigenous Law Bulletin 25. * Davis, Megan and Lino, Dylan, ‘Constitutional Reform and Indigenous Peoples’ (2010) 7 Indigenous Law Bulletin 19. * D’Cruz,Raylen, ‘ Assessing the Need for a Constitutionally Entrenched Bill of Rights in Australia’ (2007) Student Law Review, Bond University http://epublications. bond. edu. au/cgi/viewcontent. cgi? article=1002context=buslr page 2 at 27 April 2012. * Expert Panel on Constitutional Recognition of Indigenous Australians, Recognising Aboriginal and Torres Strait Islander Peoples in the Constitution, (January, 2012): http://www. youmeunity. org. au/finalreport. * Griffith, Gareth, ‘The Constitutional Recognition of Aboriginal People’ (2010) 12 Constitutional Law and Policy Review 4. * Jonas, William, ‘’Unfinished business’: the recognition of Aboriginal and Torres Strait Islander rights’ (2001) 5 Newcastle Law Review 1. * Karvelas,Patricia, ‘Referendum’s timing fluid’, The Australian, 18 April 2012 http://www. theaustralian. com. au/national-affairs/indigenous/referendums-timing-fluid/story-fn9hm1pm-1226330762268. * Kerr, Christian, ‘Libs baulk on referendum support’, The Australian, 30 January 2012 http://www. theaustralian. com. au/national-affairs/indigenous/libs-baulk-on-referendum-support/story-fn9hm1pm-1226256684571. * Keyzer, Patrick, Principles of Australian Constitutional Law (LexisNexis Butterworths, Australia: 3rd ed, 2010). * Kildea, Paul, ‘More than mere symbolism’, Australian Financial Review, 10 February 2012. * Kirby, Michael, Constitutional Law and Indigenous Australians: Challenge for a Parched Continent, Law Council of Australia, Old Parliament House, Canberra, Friday 22 July 2011 Discussion Forum ‘Constitutional Change: Recognition or Substantive Rights? ’. * Law Council of Australia, Constitutional Recognition of Indigenous Australians Discussion Paper, 19 March 2011. * LexisNexis AU, Halsbury’s Laws of Australia, (at April 2012), ’90 Constitutional Law’ [90. 1620]. * McHugh, Michael, Australian Constitutional Landmarks (Cambridge University Press, Cambridge, 2003). * McQuire, Amy, ‘Constitutional reform report sparks mixed reviews’, Tracker, 19 January 2012. * Morris, Shireen, ‘Agreement-making: the need for democratic principles, individual rights and equal opportunities in Indigenous Australia’ (2011) 36 Alternative Law Journal 3. * Morris, Shireen, ‘Indigenous constitutional recognition, non-discrimination and equality before the law: why reform is necessary’ (2011) 7 Indigenous Law Bulletin 26. * Morse, Bradford, â€Å"Indigenous Provisions in Constitutions Around the World† 2011 Paper located at http://www. youmeunity. org. * Pengelley, Nicholas, ‘Hindmarsh Island Bridge Act – Must Laws Based on the Race Power be for the Benefit of Aboriginal and Torres Strait Islanders- and What has Bridge Building got to do with the Race Power Anyway’ (1998) 20 Sydney Law Review 144. * Prior, Flip, ‘Recognition poll unlikely, days Dodson’, The West Australian, 11 April 2012. * Rintoul, Stuart, ‘Race power opens Pandora’s box’, The Australian, 22 December 2011 * Rowse, Tim, ‘The practice and symbolism of the ‘race power’: rethinking the 1967 referendum’ (2008) 19 Australian Journal of Anthropology 1. * Sawer, G, ‘The Australian Constitution and the Australian Aborigine’ (1966) 2 FL Rev 17. * Thomson Reuters, The Laws of Australia, (at April 2012), ’1. 1 Constitutional Status’ [1. 1. 280]. * Thomson Reuters, The Laws of Australia, (at April 2012), ’1. 1 Constitutional Status’ [1. 1. 300]. * Thomson Reuters, The Laws of Australia, (at April 2012), ’1. 1 Constitutional Status’ [1. 1. 430]. * Thomson Reuters, The Laws of Australia, (at April 2012), ’1. 1 Constitutional Status’ [1. 1. 450]. * Thomson Reuters, The Laws of Australia, (at April 2012), ’1. 1 Constitutional Status’ [1. 1. 460]. * Thomson Reuters, The Laws of Australia, (at April 2012), ’1. 1 Constitutional Status’ [1. 1. 480]. * Thomson Reuters, The Laws of Australia, (at April 2012), ’1. 6 Civil Justice Issues’ [1. 6. 190]. * Thomson Reuters, The Laws of Australia, (at April 2012), ’1. 6 Civil Justice Issues’ [1. 6. 240]. * Thomson Reuters, The Laws of Australia, (at April 2012), ’1. 7 International Law’ [1. 7. 180]. * Thomson Reuters, The Laws of Australia, (at April 2012), ’19. 1 Constitutional Law’ [19. 1. 230]. * Thomson Reuters, The Laws of Australia, (at April 2012), ’19. 5 Federal constitutional system’ [19. 5. 157. 1]. * Thomson Reuters, The Laws of Australia, (at April 2012), ’21. 10 Equality and the Rule of Law’ [21. 10. 160] * Thomson Reuters, The Laws of Australia, (at April 2012), ’21. 10 Equality and the Rule of Law’ [21. 10. 350]. * Twomey, Ann, Indigenous Constitutional Recognition Explained (University of Sydney Law School Constitutional Reform Unit, 26 January 2012). * Ward, Alexander, ‘At the Risk of Rights: Does true recognition require substantive reform? ’ (2011) 7 Indigenous Law Review 25. * Watson, Nicole, ‘The Northern Territory Emergency Response – Has It Really Improved the Lives of Aboriginal Women and Children? ’ (2011) 35 Australian Feminist Law Journal 147. * Williams, George, ‘Recognising Indigenous peoples in the Australian Constitution: what the Constitution should say and how the referendum can be won’ (2011) 5 Land, Rights, Laws: Issues of Native Title 1. * Winckel, Anne, ‘Recognising Indigenous Peoples in the Preamble: Implications, Issues and Interpretation’ (2011) 7 Indigenous Law Bulletin 22. Case List * Attorney-General (Cth); Ex Rel Mckinlay v Commonwealth (1975) 135 CLR 1 * Commonwealth v Tasmania (Tasmanian Dams Case) (1983) 158 CLR 1 * Jones v Toben [2002] FCA 1150 [69]. * Kartinyeri v Commonwealth (1988) 195 CLR 337 * Koowarta v Bjelke-Petersen (1982) 153 CLR 168 * Kruger v Commonwealth (1997) 190 CLR 1 * Leak v Commonwealth (1997) 187 CLR 579. * Miller v Wertheim [2002] FCAFC 156 [14]; * Western Australia v Commonwealth (Native Title Act Case) (1995) 183 CLR 373 * Wurridjal v The Cth (2009) 237 CLR 309 Legislation List. * Aboriginal and Torres Strait Islander Heritage Protection Act 1986 (Cth) * Australian Constitution Act 1975 (Cth) * Constitution Act 1867 (Qld) * Heritage Properties Conservation Act 1983 (Cth) * Hindmarsh Island Bridge Act 1997 (Cth) * Native Title Act 1993 (Cth) * Native Title (Queensland) Act 1993 (Qld) * Northern Territory National Emergency Response Act 2007 (Cth) * Racial Discrimination Act 1975 (Cth) * Anti-Discrimination Act 1977 (Nsw) [ 1 ]. Law Council of Australia, Constitutional Recognition of Indigenous Australians: Discussion Paper March 2011 part 1. 1 at 23 April 2012. [ 2 ]. Australia, Expert Panel on Constitutional Recognition of Aboriginal and Torres Strait Islander peoples, Recognising Aboriginal and Torres Strait Islander Peoples in the Constitution page 1 at 23 April 2012. [ 3 ]. Alexander Ward, At the Risk of Rights: Does True Recognition Require Substantive Reform (2011) 7 Indigenous Law Bulletin 3, 3. [ 4 ]. Ibid. [ 5 ]. Ibid. [ 6 ]. Australia, Expert Panel on Constitutional Recognition of Aboriginal and Torres Strait Islander peoples, Recognising Aboriginal and Torres Strait Islander Peoples in the Constitution page 1 at 23 April 2012. [ 7 ]. Ibid [4]. [ 8 ]. Ibid [5. 3]. [ 9 ]. Commonwealth of Australia Constitution Act (Cth) s 25. [ 10 ]. B Costa, Odious and Outmoded? Race and Section 25 of the Constitution (2011) The Swinburne Institute for Social Research page 1 at 25 April 2012. [ 11 ]. Attorney-General (Cth); Ex Rel Mckinlay v Commonwealth (1975) 135 CLR 1, [36], [44]. [ 12 ]. B Costa, Odious and Outmoded? Race and Section 25 of the Constitution (2011) The Swinburne Institute for Social Research page 1 at 25 April 2012. [ 13 ]. Commonwealth of Australia Constitution Act (Cth) s 24. [ 14 ]. Ibid. [ 15 ]. Convention Debates, Melbourne, 1898, pages 665-714. [ 16 ]. B Costa, Odious and Outmoded? Race and Section 25 of the Constitution (2011) The Swinburne Institute for Social Research page 4 at 25 April 2012. [ 17 ]. Australia, Expert Panel on Constitutional Recognition of Aboriginal and Torres Strait Islander peoples, Recognising Aboriginal and Torres Strait Islander Peoples in the Constitution page 5. 3 at 23 April 2012. [ 18 ]. B Costa, Odious and Outmoded? Race and Section 25 of the Constitution (2011) The Swinburne Institute for Social Research page 6 at 25 April 2012. [ 19 ]. Ibid [5]. [ 20 ]. Ibid [6]. [ 21 ]. Ibid [5]. [ 22 ]. Commonwealth of Australia Constitution Act (Cth) s 51 (xxvi). [ 23 ]. Australia, Expert Panel on Constitutional Recognition of Aboriginal and Torres Strait Islander peoples, Recognising Aboriginal and Torres Strait Islander Peoples in the Constitution page 5. 4 at 23 April 2012. [ 24 ]. Koowarta v Bjelke-Petersen (1982) 153 CLR 168. [ 25 ]. Ibid [169-170]. [ 26 ]. Ibid. [ 27 ]. Ibid. [ 28 ]. Ibid [174]. [ 29 ]. Kartinyeri v Commonwealth (the Hindmarsh Island Bridge case) (1998) 195 CLR 337. [ 30 ]. Hindmarsh Island Bridge Act 1997 (Cth). [ 31 ]. Aboriginal and Torres Strait Islander Heritage Protection Act 1986 (Cth). [ 32 ]. Ibid. [ 33 ]. Ibid [416-7]. [ 34 ]. Ibid [379-381]. [ 35 ]. Thomson Reuters Legal Online, Halsburys Laws of Australia (at 15 January 1998) 19 Government, 19. 5 Federal Constitutional System [19. 5 – 157. 1] [ 36 ]. Heritage Properties Conservation Act 1983 (Cth). [ 37 ]. (1983) 158 CLR 1. [ 38 ]. Ibid. [ 39 ]. Ibid [5 – 8]. [ 40 ]. Native Title Act 1993 (Cth) [ 41 ]. Western Australia v The Commonwealth (1995) 183 CLR 373. [ 42 ]. Ibid.

Overpopulation of the Earth Essay -- Environment Environmental Polluti

Overpopulation of the Earth The little animatronic children at Disney World were right, it is â€Å"a small world after all†; maybe even too small. At the beginning of the present century there were approximately 1.7 billion people in the world(Southwick pg.159). Today, there are nearly 6 billion people in the world. The world’s population has more than tripled in the span of a hundred years. Given that the earth’s population is constantly on the rise and seeing as how our natural resources are gradually being depleted, we must ask ourselves: what is to become of us and what is to become of our environment? In order to understand this question we must first have a thorough understanding of whether or not there is a population crisis. Having understood this, we must then look at the consequences, if any, of the aforementioned population dilemma. Finally, it is imperative to see whether the governments of the world have appreciated this situation as a crisis and whether or not they have acte d. I) Population Crisis? Population concerns began in 1798 when Thomas Robert Malthus, an Anglican clergyman, wrote an essay entitled An Essay on The Principle of Population (Malthus). The essay focused on the relationship that he believed existed between population growth and human subsistence levels (by ‘subsistence’, Malthus meant anything from food to jobs to land). Malthus argued that the earth’s population expanded ‘geometrically’ while â€Å"’subsistence increases only at an arithmetic ration’†(Malthus). This meant that at some point human beings would experience a scarcity of land, food and jobs, leading to â€Å"human misery and catastrophe† (Southwick pg. 159). This time of misery is described as a time where the poorest classes in societ... ...ally emphasize sexual education and contraceptive distribution), other governments have offered economic incentives to limit family size, governments like China have tried to coerce their people to limit family size and so on. Some of these responses have been more effective than others. Personally, I would argue that the emphasis should be on sexual education and distribution of contraceptives. Sources: Dolan, Edwin G., Ch. 5 from "TANSTAAFL: The Economic Strategy for Environmental Crisis" 1974, pp. 55-72. Hern, Dr. Warren. "Why Are There So Many of Us?" http://www.drhern.com/fulltext/why/paper.html Malthus, Thomas Robert. An Essay on The Principle of Population http://arts-sciences.cua.edu/econ/faculty/aguirre/resenv.htm#1.%20MalthTheory Southwick, Charles H., Ch. 15 from "Global Ecology in Human Perspective" Oxford Univ. Press, 1996, pp. 159-182.

Malaria in Cuban Children and how it differs from children in US

Malaria is a disease cause by a parasite that is transmitted from one person to another by the bite of an Anopheles mosquito. These are female mosquitoes that are most persistent in the tropics and sub-tropic parts of the world Such as Africa Asia and USA Symptoms of malaria may include headache, chills, muscle ache, fever, and malaise. Malaria’s early development stages resemble those of flue which only develop between 6-8 days after being bitten by an infected mosquito. It is estimated that 40% of the world population is at risk of malaria and that it claims an estimated one million lives annually (World Health Organization 1989). Malaria can e prevented through the use of anti-malaria drugs, use of treated mosquitoes nets, oiling others (http://www.cigna.com/healthinfo/hw119119.html). Malarial cases are rare in the US as compared to Cuba. This is because Cuba is a tropic country whose majority population lives below the poverty line. Hence cannot afford basic medication or preventive measures such as the use of mosquito’s nets. On the other had malaria infection in the US is detected mostly among travelers and hence rare. Malaria affects all segments of the population but most severely children, women, and people living with emergency cases such as HIV/ AIDS. Malaria in children causes complications such as paralysis, recurrent fewer, Anemia, blindness, epilepsy and cerebral malaria. If not well treated malaria can affect the subsequent health and development of child; For instance it is estimated that 7% of Cuban children who survive cerebral malaria are left with permanent neurological problems such as spastics, blindness, speech problem and low concentration which affects their performance in school. This has been adverse due to inadequate treatment brought about by poverty; forces people to prescribe their own medication, lack of drugs and expertise in hospitals. (http://lib.store.yahoo.net/lib/elitedeals/disease.htm). Malaria effects on pregnant women are higher in Cuba than the US. For instance only 35 cases were reported in the US in 2000 while more than 10, 000 cases were reported in Cuba. Malarial medications are limited for pregnant women and also children. These infections can lead to death of a woman and her fetus – unborn fetus may get the disease from the mother; thus for this reason pregnant women should not travel to areas where they can get the disease. Some of the adverse effects of malaria during pregnancy include increased chances of still birth, intrauterine growth, retardation and low birth weight of less than 2500 grammes.( http://www.traveldoctor.info/diseases/1.html ) A malarial infection varies depending on someone’s body immunity. For this reason the elderly and those with emergency diseases such as HIV/AIDS are severely affected as their levels of immunity are low, hence increases their chances of infection. Malaria prevalence in Cuban children is high than in the US. This is because of the weak health infrastructure of the country, civil unrests and the widespread resistance to malarial drugs among other causes. However, Malaria infection reduced by 9.0% in 2000 in the US due to change in disease transmission and increased / effective use of anti-malarial chemoprophylaxis. Poverty in Cuba has increase child infection as majority cannot afford basic prevention measures such as mosquito nets, clearing of bushes, and oiling of stagnant water. In addition houses in the rural areas are built of mud unlike the US, which allows mosquitoes to freely enter and leave the houses. In conclusion malaria effects are more severe in Cuban children than in America children as America children have access to free medication and can afford basic preventive measures. On the other hands Poverty of most households and inadequacy of drugs inhibits complete treatment of malaria in Cuban children which affect these development. REFERENCES http://www.traveldoctor.info/diseases/1.html http://lib.store.yahoo.net/lib/elitedeals/disease.htm Maria, G.(2007) Malaria. Retrieved February 25, 2008 from http://www.cigna.com/healthinfo/hw119119.html         

Logical vs. Psychological

1. Read the first three paragraphs of â€Å"white Women and Slavery in the Caribbean, (page 181, Blooming with the Pouis) and identify two(2) examples of appeal to ethos. First example of appeal to ethos is found in paragraph two(2) sentence three(3): To date the primary focus of research (and this is reflected in the structure of historiography) is the black woman, with the coloured woman running a competitive second, and the white woman trailing behind at a distance†. The second example of appeal to ethos is found in paragraph three (3) sentence three(3): â€Å"Studies of the rise and fall of the planter class in Caribbean societies, for instance, have not paid systematic attention to the planter’s wife as a socio-economic agent†. 2. Read the last three paragraphs of chapter 32 in Blooming with the Pouis and identify what you consider to be the use of emotional proof (pathos). What type of claim (policy, cause, fact, definition, value) does the writer begin with (Problem parents neglect†¦)? What I consider to be the use of emotional proof (pathos) is: â€Å"There are also reports of parents sending their daughters to work in night clubs as scantily dressed dancers in order to earn money for their families, their sons to ‘hustle’ in the streets, and of fathers who feel that it is their ‘right’ to demand sexual intercourse from their daughters because they had undertaken the responsibility of their upbringing†. The type of claim is cause: â€Å"Problem parents neglect and abuse their children, often with serious consequences†.

SSA Demanding Disabled Man Pay Back $18,000 in Benefits

SSA Demanding Disabled Man Pay Back $18,000 in Benefits Oregon Couple Claims SSA Seeks Repayment of Benefits An older Oregon couple- he with a degenerative muscle disease and she with a rare form of cancer- claim they are now entangled in a battle with the Social Security Administration (SSA) as they battle for their lives. A detailed article on the couples claims is available here.Last year, the SSA sent the couple a letter indicating the agency was reviewing the couples Social Security Disability (SSD) payments. Months later, they say the SSA sent another letter in which they announced the discontinuation of the husbands SSD and Medicare benefits- which they stated in fine print should have ended last summer.According to the couple, the SSA is also demanding the return of over $18,000 in benefits received since that time. When they tried to apply for a waiver of the repayment requirement, the couple claims the SSA told them to consider selling their house and car.About SSD BenefitsCurrently, applicants who have been approved by the SSA to receive SSD benefits receive, on average, $1,197 e ach month. The typical range for monthly payments is between $700 and $1,700. The SSA reviews and approves each case on an individual basis. The SSA considers previous earnings, current earnings and an applicants dependents- if any- when assigning a value to a claim.  We Can HelpIf you are disabled and unable to work, call Disability Attorneys of Michigan for a free confidential consultation. We’ll let you know if we can help you get a monthly check and help you determine if any money or assets you receive could impact your eligibility for disability benefits.Disability Attorneys of Michigan works hard every day helping the disabled of Michigan seek the Social Security Disability and Veterans Disability benefits they need. If you are unable to work due to a physical, mental or cognitive impairment; call Disability Attorneys of Michigan now for a free consultation at 800-949- 2900.Let Michigan’s experienced disability law firm help you get the benefits you deserve.Dis ability Attorneys of Michigan, Compassionate Excellence. Michigan Social Security Disability Attorneys, Social Security Disability, Social Security Disability Benefits, Social Security Disability Help, social security disability lawyers

Impressive List of Topics for Speech Competition Which Wont Bore Your Audience

Impressive List of Topics for Speech Competition Which Wont Bore Your Audience Impressive List of Topics for Speech Competition Which Won’t Bore Your Audience If you’re looking for speech competition topics, it means that you take part in a contest in your college, national tournament or you’re just a member of Toastmasters! Anyway, if you have no idea what to talk about in front of the audience, you’ve come to the right place. We will provide you with a list of topics for speech competition where you will be able to find a suitable subject for your performance or at least get inspired to come up with your own one. But before that we would like to remind you the most important rules and requirements that you have to remember while giving a speech: Keep to the formal structure – introduction, main body, and conclusion. Make sure your style of language is appropriate to your speech theme. Avoid plagiarism at all costs. The speech must be polite and shouldn’t offend people on racial, gender, religious or any other basis. Control your movements: you are allowed to use slight natural gestures and keep them to a minimum. Match your look with the topic of your speech (within reasonable limits). These aspects are very important to consider while choosing the subject because you need to understand which topic you will be able to meet the rules as well as do your best. So, keep them in mind while having a look at our 20 sample topics for a speech competition. White Supremacists and Statues of Confederates: to Take Down or Not to Take Down? Mandatory Minimums as a Legal Display of Racism on the Governmental Level in Matters of Drug Abuse and Drug Trade Lack of Trust in Mass Media as an Instrument of Propaganda The Future of Pilotless Airliners with Autopilot Controls A New Economic Bubble: Do Governments Have to Regulate the Blockchain Markets? Donald Trump and Big Data: a Winning Combination Sophia – the First Robot in the World to Get a Citizenship and Other Privileges The Role of Ireland in the Brexit Process Recent Hurricanes and the Prospects of Geoengineering AIDS Epidemic Among Children What Will Happen When the US Acknowledges Jerusalem as the Capital of Israel? Slobodan Praljak’s Suicide During the Trial: What Does It Tell Us about Bosnia-Herzegovina? The Lack of Child Psychiatrists in Ireland and Its Consequences Who Are the Rohingya People and Why Did Pope Publicly Address Them? The Problem of Fake News on Facebook How Police Use Facebook to Catch Criminals Sexual Harassment Revelations of 2017: What Was the Trigger? Accelerated Bachelor’s Degrees: Their Advantages and Dangers The Premises for Banning College and School Beauty Contests Consequences of Revealing Your Life on Social Media Go through this list and while choosing the final topic to remember – it is important that the subject you’ll settle with would be interesting for you as well as for your audience. That’s one of the most significant criteria that you should always stake into account. At writing company you can buy speeches online which will impress your professor.

How Tai Chi Chan can improve performance in sport activities Research Paper

How Tai Chi Chan can improve performance in sport activities - Research Paper Example Sports personalities often engage in different exercises in order to strengthen their physical and mental health. For example, running, weight training etc are some of the exercises used for strengthening physical health whereas Yoga, deep breathing etc like exercises used for improving the mental health. The advantage of practicing Tai Chi Chuan for sports personalities is the fact that it can provide both physical and mental strength at the same time. It is not necessary for the sports people to practice different exercises to improve their stamina and will power, if they practice Tai Chi Chuan. In short, â€Å"Tai Chi is all about balancing and harmony† (About Tai Chi). It helps people not only as a defense mechanism, but also as an effective tool for improving physical and mental health. In short, Tai Chi originated as a martial art; however, it is currently used extensively for improving physical & mental health and also in improving the performances in sports events. Bas eball, Running, Golf, tennis etc are some of the popular sports events in which Tai Chi Chuan helps the sports people. This paper analyses the positive effects of Tai Chi Chuan upon our health and its role in helping sports personalities in improving their performances. ... The following illustrations provide a brief idea about the extent to which stress can cause physical and mental problems. (Dr. Babu) â€Å"Daily practice of Tai Chi promotes mental clarity and a healthy body, assists with balance and helps the circulation of the blood† (What is Tai Chi Chuan?). Tai Chi Chuan can reduce the stress levels of a person immensely and thus it can prevent stress related diseases up to certain extent. Deep breathing is one of the major exercises included in the tai chi exercises. Deep breathing is accepted globally as the major mechanism for stress reduction. Deep breathing helps the people to absorb more oxygen to their body which will enhance the brain activities. Enhanced brain activities will help a person to think more rationally and to eliminate the stress. Thus, the deep breathing techniques used in Tai Chi can help people to reduce their stress. Blood pressure, sugar level and cholesterol levels in the body can be adjusted to the optimum level , if Tai Chi practiced regularly. â€Å"Tai chi is often described as "meditation in motion," but it might well be called "medication in motion† (World Tai Chi & Qigong Day). Tai Chi exercises can be practiced even while a person is in motion. For example, while travelling in a vehicle, the person can practice deep breathing exercises as advised by Tai Chi Chuan. Attention deficit disorder (ADD) is one of the major health problems in many countries. Even though, it is seen more often among the children, it can cause problems to the adults also. ADD prevents a person from giving attention to a particular subject for longer periods. â€Å"Tai Chi may be a wonderful adjunct therapy for treating ADD because it augments

Crocargo Logistics Essay Example | Topics and Well Written Essays - 2250 words

Crocargo Logistics - Essay Example The business has been unable to generate enough capital to increase the ultimate profitability of the firm. The fundamental problem highlighted in this case is that of an inadequate costing system and an internal environment characterized by friction. The company is operating in a very hostile and competitive marketplace. The costing system that is needed to support the operations of the company is totally inadequate to keep the company operational for a very long time. The current costing system has been developed by the company’s operations manager who is more than satisfied with her costing system. She is not willing to take anyone’s opinion regarding the problems inherent in her system, as a result of which the company is not accounting for the costs it is actually incurring. The general manger of the company has finally realized this problem and has called for an external help who would suggest a more competitive costing method. Introduction An activity-based costi ng technique is one of those techniques which enable a company to identify its costs objects more accurately. This aspect of this technique has profound implications on a business, for instance it allows a company to identify unnecessary costs, price its products or services more efficiently and last but not the least it allows a company to be more competitive in its industry. ... So it goes like more the environment is competitive, more the costing system needs to be sophisticated. The costing system should effectively match costs with different cost objects. All these objects are integral to the ABC costing system (Brimson, 1991). Since the level of competition is high in the service competition, therefore a service firm needs to accurately estimate its costs. This new change in the industry has made costing a strategic issue; it has become so important that it effects long-term strategic decisions as well as day-to-day operating decisions. Costing has become so important because it helps a firm in: product or service organization, staffing and resource allocation. Accurate costing allows a company to plan resource consumption, price services properly and implement different strategies. But it is very difficult to initiate an Activity Based costing in a service firm, because in a service firm an employee is engaged in multiple activities involving different time-period. This makes it difficult to trace the resources consumed by a cost object (Cagwin and Bouwman, 2002). Even though the service industry is interested in implementing an activity based costing system, but since these models are made using the activity based costing models of a manufacturing firm as frame of reference, therefore the industry is facing multiple problems with regards to this technique’s implementation. The fundamental problem for this service industry is the absence of inventory, which receives an utmost importance while undergoing a valuation process. Other important cost variables are direct material and labor which are also absent in a service industry. This leads to a problem of estimating