Analysis of Islamic Banking in the UK

Analysis of Islamic Banking in the UK This research plan will be a hub of attention to inspect the opportunities of progress and growth as well as the major challenges to Islamic banking in the UK. The UK is the hub of Islamic banking and contains importance in Islamic financial sector due to its fast growing Muslim population. Islamic banking is facing some great challenges in the UK because the financial system is more favourable to conventional banking. There are greater opportunities in the UK for development and growth of Islamic financial system because Muslim community is eager to take financial products and they are willing to spend their lives according to their religion. There is need to educate the Muslim community toward Islamic financial products; service providers need to improve the information system within the communities and Islamic banking institution is need to work hard for survival and compete with conventional banking system in the sector of regulations and supervisions. The keywords in this resear ch are Islamic banking, Islamic finance, Muslim population, Muslim scholars, Islamic banking growth in the UK and Islamic banking challenges. 2.0 RESEARCH SIGNIFICANCE According to the figures of Office for National Statistics 2001, there was 1.6 million (2.8%) Muslims living in the United Kingdom but according to Home Secretary the Muslim population is increasing with high growth rate. In just seven years there is an increase of 40,000 Muslims in the UK and figures reached on 2 million which consist of 3.3% of total UK population. There was no any facility available to Muslim community before 2000 but the Muslim population want to spend their lives according to their faith. According to Islamic teaching interest is strongly prohibited in Islam and they want to take banking services such as saving accounts, current accounts, home finances, insurance and loan according to Islamic Shariah law. The United Kingdom is non-Muslim country and all its financial rules and regulation in favour of conventional banking. Because the Muslim community is active part of the UK economy, there was need to start a system which is acceptable to these people. Islamic b anking is started in the UK in 2003 with authorization of Financial services Authority. From 2003 to 2009 there is enough improvement and development in Islamic banking system. Currently two main high street conventional banks and one wholly Islamic bank are involved in Islamic banking services. But Islamic banking institution is still in the growth and infancy stage and Islamic banking is facing different challenges in this Western society such as socially, economically, fund management and regulations. With increasing popularity of Islamic banking in Western countries especially in the UK there are some difficulties in the way of Islamic Shariah law, Islamic banking system as well as the role of Financial Services Authority and UK Government are the critical issues. It is necessary to find out the opportunities for development and growth of Islamic banking in the UK and major challenges are faced by Islamic banking. 3.0 RESEARCH OBJECTIVES The main objectives of this proposal is to find out the opportunities for development and growth of Islamic banking in UK and challenges which are currently faced by Islamic banking in the world and United Kingdom specially. The main objective of this research proposal is to investigate the basic understanding of Islamic banking in community and in  banking sector because without basic understanding it is difficult to develop this financial  system, whether there is any opportunity for growth and development in the UK and which kind of challenges is faced by Islamic banking. The objectives of the research proposal are to: Examine that how important to know the fundamentals for Islamic banking for Muslim community and service providers. Investigate that do Muslims really believe and know the difference between Islamic banking and conventional banking and what are the factors which make Islamic banking prior to conventional for Muslim community. How important in Sha riah law and its practise for Islamic finance and the role of Islamic scholars in promoting Islamic banking services and products. 4.0 LITERATURE REVIEW Literature review illustrates the concept, scope and principles of Islamic banking around the globe in general and specifically in the United Kingdom. Islamic banking is a universal concept in the conventional banking, which is in practice with its many products in most of high street banks in the UK like HSBC, Lloyd TSB and as well Islamic Bank of Britain. 5.0 RESEARCH METHODOLOGY There are two main research paradigms positivistic and phenomenological. It is possible that different authors may use the alternative terms for these main paradigms in different time. The most commonly and alternatively used the terms are quantitative research method for positivistic and qualitative for phenomenological (Collis and Hussey, 2003). The originally the positivistic paradigm was developed in the natural sciences to study natural phenomena and it is confirmatory and deductive in nature. The phenomenological paradigm was developed in the social sciences to facilitate the researchers to research and analyze social and cultural phenomena and this approach is exploratory and inductive in nature (www.socialresearchmethods). The paradigm is very important because it gives you a right path to use the right methodology. According to Collis and Hussy (2003 p.55) à ¢Ã¢â€š ¬Ã…“Regardless of which paradigm you are employing, it is important that you pay attention to all the featur es, and ensure that there are no contradictions or deficiencies in your methodologyà ¢Ã¢â€š ¬?. The paradigm of this research is phenomenological because it tends to produce qualitative data not quantitative. The quantitative research is objective in nature that involves analysis of numerical data by applying statistical tests (Collis and Hussey, 2003). But the qualitative research is much more subjective in nature, concerned with generating theories and can be generalized in understanding of the phenomenon of challenges and opportunities of Islamic banking in UK. 6.0 RESEARCH PURPOSE Islamic banking is a hot topic in western countries especially in the UK. In the UK almost 2 million Muslims community is living and they want to spend their lives according to their religion (www.guardian.co.uk). This community is well contributing to the economy of the UK due to this the UK government gives more importance in the sector of Islamic banking. Nowadays the UK is the hub of Islamic banking and most of the high street banks providing the services of Islamic window. Due to this growing demand, Islamic banking faces some difficulties and challenges in western countries. The purpose of the study is to examine and analyze the growth and opportunities of Islamic banking in the UK.   7.0 RESEARCH METHOD For this research project, I chose to undertake qualitative research method. The qualitative method is a type of research that emphasizes the quality of meaning in consumer perceptions and behaviours; there are different criteria or techniques can be used in qualitative method such as in-depth interviews and focus groups. The most common qualitative research techniques include: In-depth interview Focus group Case study Direct observation   7.1 Reason for choosing In-depth interview: I chose in-depth interview technique for my qualitative research due to its unique advantages over other techniques such as focus group and questionnaires. In the way of in-depth interviews it is easy to speak to an individual and keep his attention on specific topic comparatively it is difficult in focus group interviews. There is a lot of time saving and reducing the hassles to take an appointment from individual. The main advantage of in-depth interview is that the interviews can be easily conducted with key community leaders through that researcher can get a fast overview of a community according to his requirements. 7.2 Sources of data: 7.2.1 Primary data: This research is based on a study of the UK because growing population of Muslims community is playing positive role for the UK economy. Actually most of the Muslims want to spend their lives according to their faith. In this case study it will be examined that what are the problems and opportunities in the UK for Islamic banking. I will use the qualitative method of research in this project. There are different techniques of qualitative method but according to the situation the in-depth interviews is more suitable form for this project. According to Collis and Hussey (2003) in phenomenological approach the interview questions are unstructured or semi- structured in pattern not closed questions like positivistic approach. The plan is that the researcher will prepare semi-structured questions that are helpful to take maximum information from interviewees because in closed questions it is possible that some important information will be ignored. In semi-structured interviews the resear cher has an opportunity to probe various areas and to raise specific queries during the semi-structured interviews. 7.3 Data collection methods: For the collection of primary data I shall use technique of in-depth interview. The plan is to hold the eight in-depth interviews from different sectors of the society. The researcher will hold four interviews from the banks authorities such as HSBC, Lloyd TSB and Islamic Bank of Britain that will give the clear facts and figures about the growth, opportunities and problems related to Islamic banking with reference to shariah compliance and Governmental authorities. Two with such Muslims who already customer of the Islamic banking which will facilitate the research through providing the information why they did take up Islamic banking, advantages and disadvantages of this system and as well about the scope of Islamic banking in UK. Two with such Muslims that are not using Islamic banking product which will helpful to investigate why they have not taken the Islamic banking product and which factors are stopping them from these services that are according to their faith. My plan is to speak to non-Muslims that are using the Islamic banking products that will provide the best information for the growth and strong fundamentals of Islamic banking. The planned is to conduct these interviews through sending letters to banking authorities and emails to customer services department of the perspective banks to arrange an appointment. To take interviews from customers and non-customers of the Islamic banking the interviewer will use the posters advertisement in the mosques and libraries in that area where the Muslims are living in majority. The interviews will be recorded using the voice recorder with the permission of the interviewees. If the voice recorder is not possible then the interviewer will take notes which will be summarized with full detail and also these notes will be available on demand for further investigation. 8.0 Research limitations: This research was proposed to be conducted in a very short span of 8 weeks, which forced the researchers to curtail the research from expanding in to a wider spectrum. According to the proposed planned of seven interviews it is possible that there should be some hurdle to get all information from customers of Islamic banking. In the course of research if the researcher will feel to get more widely information about the growth of Islamic banking then mini open ended questionnaires will be conducted. As the research was a part of student project there where huge limitations on financial resources. Lack of financial backup congests the team, which in turn curbed the research team from dilating the research. Conclusion: The purpose of research is to find out opportunities of growth and development as well the main challenges to Islamic banking in the United Kingdom. The primary data which was collected through in-depth interviews is to match with the different opinions of the community members about the scope and future of Islamic banking in the UK. The outcomes and results of these in-depth interviews are matched with aims and objectives of the research.

USSC Audit Income

USSC Audit Income Case 1.11 United States Surgical Corporation Q3. Prepare common-sized financial statements for USSC for the period 1979-1981. Also compute key liquidity, solvency, activity, and profitability ratios for 1980 and 1981. Given these data, identify what you believe were the high-risk financial statement items for the 1981 USSC audit. U.S. Surgical Corporation Common Size Income Statement 1979-1981 (000s omitted) 1981 % Sales 1980 %Sales 1979 %Sales Net Sales 111,800 100 86,214 100 60,876 100 Costs and Expenses COGS 47,983 43 32,300 37.5 25,659 42.1 Selling, General And Admin. 45,015 40.3 37,740 43.7 23,935 39.3 Interest 5,898 5.2 4,063 4.7 3,403 5.6 98,896 88.5 74,103 85.9 52,997 87.0 Income Before Taxes 12,904 11.5 12,111 14.0 7,879 12.9 Income Taxes 1,120 1.0 4,226 4.9 2,750 4.5 Net Income 11,784 10.5 7,885 9.1 5,129 8.4 U.S. Surgical Corporation Common Size Balance Sheet 1979-1981 (000s omitted) Current Assts 1981 %Assets 1980 %Assets 1979 %Assets Cash 426 .21 1,243 1.04 596 .85 Receivables (net) 36,670 17.7 30,475 25.6 22,557 31.9 Inventories Finished Goods 29,216 14.1 9,860 8.3 5,685 8.1 Work in Process 5,105 2.5 2,667 2.2 1,153 1.6 Raw Materials 20,948 10.1 18,806 15.8 7,365 10.4 55,269 26.7 31,333 26.3 14,203 20.1 Other Current Assets 7,914 3.8 1,567 2.4 1,820 2.6 Total Current Assets 100,279 48.4 64,618 54.3 39,176 55 Assets 1981 %Assets 1980 %Assets 1979 %Assets Property, Plant, Equip Land 2,502 1.2 2,371 2.0 1,027 1.5 Buildings 32,416 15.6 18,511 15.5 13,019 18.5 Molds and Dies 32,082 15.5 15,963 13.4 8,777 12.4 Mach. Equip. 40,227 19.4 23,762 20.0 12,362 17.5 Allowance for Depreciation (14,953) (9,964) (6,340) Other Assets 14,786 7.1 3,842 3.2 2,499 3.5 Total Assets 207,339 119,103 70,520 Liabilities 1981 %Liability/ 1980 %Liability 1979 %Liability Stock.Eq. Stock. Eq. Stock. Eq. Accounts Payable 12,278 5.9 6,951 5.8 6,271 8.9 Notes Payable 1,596 2.3 Income Taxes Payable 1,685 1.4 Current L-T Debt 724 .35 666 .56 401 .57 Accrued Expenses 5,673 2.7 5,130 4.3 5,145 7.3 Long-Term Debt 80,642 38.9 47,569 39.9 33,497 47.5 Deferred Income Tax 7,466 3.6 2,956 2.5 1,384 2.0 Liabilities 1981 %Liability/ 1980 %Liability 1979 %Liability Stock.Eq. Stock. Eq. Stock. Eq. Stockholders Equity Common Stock 1,081 .52 930 .78 379 .54 Add. Paid-in Capital 72,594 35.0 34,932 29.3 10,736 15.2 Retained Earnings 32,665 15.8 20,881 17.5 13,189 18.7 Translation Allowance (1,086) Deferred Compensation- Issue Restricted Stock (4,698) (2,597) (2,078) Total Stock. Equity 100,556 48.5 54,146 45.5 22,226 31.5 Total Liabilities/ Stockholders Equity 207,339 119,103 70,520 Financial Ratios for U.S. Surgical Corporation 1981 1980 Cash Ratio .0228 .0861 Current Ratio 5.37 4.48 Accounts Receivable Turnover 3.33 2.57 Inventory Turnover 1.11 .75 Gross Profit Percent 57% 62% Profit Margin 11.5 14.1 Return on Assets 7.9 7.4 The common sized income statement was prepared to display all items as a percentage of sales. On the income statement we can see that there was a decrease in cost of goods sold from 1979 to 1980. Cost of goods sold went from 42.1% of sales to 37.5% of sales even though net sales increased. This information along with the increase in the current asset inventory account on the balance sheet indicates a significant increase in inventory held by USSC. Another high risk income statement item was the selling, general and administrative expenses. Included in this category of expenses are research and development costs. The amounts of research and development costs reported dropped significantly. In 1980 they were reported at $3,020,000 and dropped to $1,337,000 in 1981. Also the entire category of selling, general and administrative expenses which included these RD costs decreased as a percent of sales from the previous year. The USSC openly admitted to undergoing a large research and devel opment program to create new products and technology in 1981. The major decrease in costs reported for research and development in 1981 should have caused further investigation by the auditing team. The common sized balance sheet was prepared to display each asset as a percentage of total assets. The percentages for the cash and accounts receivable accounts in 1981 decreased significantly from the previous years while the inventory account increased. This indicates a decrease in liquidity of assets which is also supported by the change in the cash ratio from 1980 to 1981. Another high-risk item would have been the other assets account. United States Surgical Corporation included their patents in this other assets account. They were capitalizing costs associated with the legal defense of a patent that should not have been capitalized. There was a significant increase in this account, $3,842,000 in 1980 to $14,786,000 in 1981. Another red flag would be the significant increase in total long term assets. In 1979 long term assets accounted for 45% of total assets, in 1980 it was 45.7% of total assets and in 1981 long term assets accounted for 51.6% of total assets. USSC was capitali zing costs associated with patents that should not have been capitalized, charging inventoriable production to a long-term assets account molds and dies, and extending the useful lives of some assets and therefore understating depreciation. All of these actions would have caused a significant increase in total long-term assets. A more specific high-risk item was the long-term asset molds and dies. This account doubled in 1981 from the previous year; from $15,963,000 to $32,082,000. The SEC investigation later revealed that USSC was in fact capitalizing production costs and charging them to the molds and dies asset account. Financial ratios were also calculated to determine high-risk items. The current ratio for USSC in 1981 is a little high and has increased from the previous year. In 1981 the current ratio indicated that USSC had $5.37 in current assets for every dollar of current liabilities. This high ratio may indicate that United States Surgical Corporation was overstating their assets. The inventory turnover is low at .75 in 1980 and 1.11 in 1981. The auditing team would have wanted to investigate to find out why inventory was accumulating and not turning over as these numbers indicated. By preparing the common size financial statements and ratios we can identify the high-risk items when performing an audit. The major items for United States Surgical Corporation were the reduced research and development costs recognized despite the increase in research for new products, the major increase in the long-term asset account molds and dies and the other assets account. Q5. Regarding the costs incurred for USSC by Barden, identify (a) the evidence Hope collected that supported USSCs claim that the costs involved tooling modifications and (b) the audit evidence that supported the position that the costs were generic production expenses. What do generally accepted auditing standards suggest are the key evaluative criteria that auditors should consider when assessing audit evidence? Given these criteria, do you believe Hope was justified in deciding that the costs in question were for tooling modifications? Why or why not? The evidence that hope collected that supports USSCs claim that the charges in question were in fact for tooling modifications was the General Manager of Lacey Corporation (A division of Barden Corporation) goes back on his previous statement and confirms that the purchase orders and invoices were in fact for tooling modifications. USSC explained their position and said that they had instructed Lacey to make certain tooling changes that would result in improved efficiency in production of USSC products. When the audit team asked to take a tour of the Lacey plant to examine the actual production process the Lacey General Manger informed the audit team that personnel often mistakenly charge tooling jobs to production. There was more evidence that supported the position that the costs in question were just generic production expenses. Initially the audit team did not notice that the assets were being overstated and there was an issue with the classification. It was the company who does work for USSC that admitted that there were issues with some of the purchase orders and invoices. The Lacey general manager informed the auditors that invoices and purchase orders were being reviewed and that they were for general production work and not tooling modifications as USSC had previously stated. The chairman of the board of directors for Barden Corp. reported that an independent investigation by an outside law firm has concluded that the purchase orders and invoices were in fact for general production work and not for tooling modifications. Finally the Senior Vice President and Treasurer for Barden Corporation refused to sign confirmation that $1 million in charges were for tooling modifications on two occ asions. The key criteria for evaluating audit evidence are relevance, reliability and sufficiency. The evidence must be relevant to audit objective. The auditors must use procedures and documents that are relative to the audit objective. The evidence must be reliable, or must be believable and trust worthy. The sufficiency of evidence has to deal with the quantity of evidence obtained. In my opinion Hope was not justified in deciding that the costs were for tooling modifications. There was not sufficient evidence to come to this conclusion, just some complicated explanations from USSC and inaccurate purchase orders and invoices. The evidence was not relevant to the audit objective. The specific products with modifications should have been traced back to their purchase orders. Instead the auditors just took the explanation of these orders from management. Finally the reliability of the evidence was not high, USSC had a lot to lose if it was concluded that they were indeed general production and the General Manger for Lacey had changed his position numerous times. The only reliable evidence was that of the independent law firm that concluded the purchase orders and invoices were not for tooling modifications. References Knapp, Michael C., United States Surgical Corporation Contemporary Auditing. Real Issues Cases. Sixth Edition (2006), 137-146. Arens, R. Randal, M. Beasley, Auditing and Assurance Services. An Integrated Approach. (2008) 175-176.

Ritas Change and her Relationship with Frank Essay -- Educating Rita

Rita's Change and her Relationship with Frank How does Rita’s character change and her relationship with Frank alter during the course of the play? â€Å"Educating Rita† is the story of a married working-class woman, Rita, trying to better and discover herself by attending an open university course. The play follows her as her character and relationship with her tutor, Frank develop and change until she finally passes her exams and they part. Rita completely transforms herself through her education and by the end she can choose what to do next rather then being swept along by circumstances and everyone else’s expectations. Rita says that she only wants a baby when she’s got choice and by educating herself she is getting choices. Willy Russell writes that â€Å"education gives you a choice† and I think by this he means lots of different types of choice. Firstly it gives you choices on careers and your future jobs, you have a lot more options with education, education helps you see different views and different ways of thinking and teaches you about different choices. You can choose whether or not to accept them. If you are educated on a subject you won’t feel ignorant and you can choose if you want to express your views or not, instead of keeping quiet because you don’t know. In educating Rita there are lots of examples of Rita becoming more able to choose to express her views because she has been educated. When she encounters a group of students on the lawn in Act 2 scene 2, a student starts talking â€Å"rubbish† and Rita makes a choice to correct him. She tells Frank that she thought â€Å"I could keep walkin’ and ignore it or I can put him straight. So I put him straight†, the uneducated Rita wouldn’t have had th... ... me mother’s, I might even have a baby. I dunno, I’ll make a decision, I’ll choose.† This shows how Rita is at a point where she can choose what to do next, she is confident and although she admits the exam might have been â€Å"worthless† it still gives her a choice. Her education has given her the chance to take control of her own life. I think Willy Russell clearly shows how education can change people and how others around them react to the changes, that’s one of the main themes of the play. Willy Russell grew up in a place where he wasn’t expected to learn or be anything more then a factory worker and he saved up money and took a course to help him become a writer. I think that Willy’s attitude to education comes through in the events and situations Rita’s faced with, sure education gives you choices: but you have to make sure you make the right ones! Rita's Change and her Relationship with Frank Essay -- Educating Rita Rita's Change and her Relationship with Frank How does Rita’s character change and her relationship with Frank alter during the course of the play? â€Å"Educating Rita† is the story of a married working-class woman, Rita, trying to better and discover herself by attending an open university course. The play follows her as her character and relationship with her tutor, Frank develop and change until she finally passes her exams and they part. Rita completely transforms herself through her education and by the end she can choose what to do next rather then being swept along by circumstances and everyone else’s expectations. Rita says that she only wants a baby when she’s got choice and by educating herself she is getting choices. Willy Russell writes that â€Å"education gives you a choice† and I think by this he means lots of different types of choice. Firstly it gives you choices on careers and your future jobs, you have a lot more options with education, education helps you see different views and different ways of thinking and teaches you about different choices. You can choose whether or not to accept them. If you are educated on a subject you won’t feel ignorant and you can choose if you want to express your views or not, instead of keeping quiet because you don’t know. In educating Rita there are lots of examples of Rita becoming more able to choose to express her views because she has been educated. When she encounters a group of students on the lawn in Act 2 scene 2, a student starts talking â€Å"rubbish† and Rita makes a choice to correct him. She tells Frank that she thought â€Å"I could keep walkin’ and ignore it or I can put him straight. So I put him straight†, the uneducated Rita wouldn’t have had th... ... me mother’s, I might even have a baby. I dunno, I’ll make a decision, I’ll choose.† This shows how Rita is at a point where she can choose what to do next, she is confident and although she admits the exam might have been â€Å"worthless† it still gives her a choice. Her education has given her the chance to take control of her own life. I think Willy Russell clearly shows how education can change people and how others around them react to the changes, that’s one of the main themes of the play. Willy Russell grew up in a place where he wasn’t expected to learn or be anything more then a factory worker and he saved up money and took a course to help him become a writer. I think that Willy’s attitude to education comes through in the events and situations Rita’s faced with, sure education gives you choices: but you have to make sure you make the right ones!

Socrates versus Nelson Mandela Essays -- essays research papers

As an Athenian philosopher, Socrates spent his life in constant pursuit of insight. He loved engaging in conversations that helped him derive philosophical views on a number of different issues. The birth of ideas through critical reasoning can be credited back to his method of teaching, which is now known as the Socratic Method. Although widely respected today, many of his teachings were found controversial in Athenian times. Socrates was placed on trial and put to death soon after because of the disapproval of his ideas. Even with the anticipation of death linguring in his path, Socrates remained composed and curious. During his defense, he made it clear that death was nothing to fear, but rather an accepted inevitability of life. â€Å"Those of us who think that death is an evil are in error†(Plato, 39). Instead of viewing his sentence as a burden, Socrates regarded it as a potential opportunity. If death was the soul's journey to another place, the possibilities could be endless. He could obtain a considerable amount of knowledge by conversing with those who had already passed on. He could discuss virtue with victims who had also suffered death through injustice. Socrates would be able to reveal his philosophical views without having to fear for his life, which to him could be the greatest gift attainable. His uncertainty of death left him with one other view, if not a journey, then death was simply a state of nothingness. It would be an eternal resting period free of any and all d isturbances, like a peaceful sleep where even dreams were absent. As Socrates saw it, either alternative was just an advancement of the soul and nothing to be uneasy over. Socrates spent time carefully challenging the true meaning of... ...ad the right to learn, it was the soul’s most admirable gift, in which he could place no price on. Mandela deemed an education important as well. In fighting against the apartheid, he hoped that people of all colors and social classes could have equality in education. Mandela wrote, â€Å"Education is the great engine of personal development (Mandela, 166).† He believed it was the only cure for poverty and ignorance. â€Å"I cannot and will not cut my conscience to fit this year's fashions,† this famous line quoted by Lillian Hellman depicts the outlook of Socrates and Nelson Mandela. Even after being accused of some form of treason and being subjected to the punishment of losing their lives, neither man chose to conform to the basis of their authority. They had already carefully conceived their notions, and were not ready to mold them to fit someone else’s standards.

Gender Roles in Society

Gender roles have a very dominant place in our society. Different families and cultures emphasize different roles for men and women. However, masculinity seems to dominate throughout the world. Women’s role in society is always changing but femininity never seems to rise above its masculine counterpart. Gender asymmetry has been a struggle for a long time because of the uncertainty of how we learn such roles. How to act like a boy or a girl is not something biological we are just born with. These roles are learned through our interactions with family and peers, starting as early as birth.The first and one of the strongest influences on a person's gender role is their parents. Parents are our first teachers and role models . They don’t just teach us such basic skills like talking and walking, but also of attitudes and behavior. Most parents still hold traditional definitions of masculine and feminine and what kind of activities are appropriate for each. Parents tend to b e more concerned with the safety of little girls. Where as, boys are expected to be rough and tough at an early age. Most of the time parents are not even aware that they are teaching their kids some of these roles.As discussed in the beginning of the text book, we are taught that our gender differences are due to our biology. We â€Å"tend to equate aggression with biological maleness and vulnerability with femaleness†. This tendency to assume that biology is the cause for gender differences is know as â€Å"the pink and blue syndrome† (Spade and Valentine p. 4). Starting at birth we are put into certain colors and given specific gendered toys to play with. Sometimes these norms don’t fit with every little boy or girl. Some girls prefer to play rough and with more masculine toys, and some boys prefer pink and princesses.However, when boys engage in activities that are normally deemed girly they are called a sissys. On the other hand when girls do things that wo uld normally be boy activities they are considered a â€Å"tomboy† and praised for this. We looked at this more closely when we read Kane’s chapter, â€Å"No Way My Boys are Going to be Like That! † Parents often encourage there daughters to aspire to take on male roles feeling as if it makes them a stronger person later in life. Fathers seems to be more concerned and often discourage boys in engaging in female roles, fearing they may be homosexual.Mothers, on the other hand, more often feel that their sons knowing how to cook and clean makes them more well rounded. Even mothers seem to be kind of cautious and lake enthusiasm when speaking to there sons about these â€Å"iconic feminine items, attributes, or activities†(Kane p. 179). Overall, parents seem to be aware of gender as something that they must shape and construct, especially with their sons. Some parents even feel as if masculinity is something they must work on with there sons starting at a ve ry young age.In order to make a change we must â€Å"broaden normative conceptions of masculinity and challenge the devaluation of femininity, an effort that will require participation by heterosexual fathers to succeed† (Kane p. 183). Another very important group to consider that can have a strong influence on gender roles are peers. Peer pressure is another means of reinforcing a culture's traditional gender roles. It can come in the form of taunting or teasing a child who does not fit the traditional gender roles that other children in the peer group have come to expect. Peers react more positively to children who fit traditional gender roles.We explored this teasing a bit more when we read the article â€Å"‘Dude, You’re a Fag’: Adolescent Masculinity and the Fag Discourse†. Pascoe discusses how masculinity can function as a regulatory mechanism of gender in American adolescent boys. It has been found that the word ‘fag’ is not nece ssarily directed at a homosexual boy, but has taken on a new meaning in school age boys. It is being used as a disciplinary mechanism to police certain behaviors â€Å"out of fear of having the fag identity permanently† (Pascoe p. 330). This kind of teasing and harassment can temporarily be place on any boy who shows signs of weakness or femininity.The high schoolers in the study told Pascoe that calling someone a fag was like telling them they were nothing or stupid (Pascoe p. 335). Boys could be called a fag for anything that he did that was opposite of masculine, even when it had nothing to do with his sexual preference. The fag discourse seemed to be just another way for the contest of masculinity to take place. With such strong enforcement of gender roles in children it is not surprising that these masculine dominated attitudes carry over into adulthood. Over the past few decades, great strides have been made by women in the workplace.This increased number in women in th e workplace does not mean equality however. Even with equal qualifications and achievements, women are still not given all the opportunities that men have. The chapter in the textbook, â€Å"Gender at Work†, shows us more of these inequalities in the workplace. Such inequalities cause gender segregation of jobs and can be linked with the pay inequality in the labor force. Even in jobs that are predominantly filled by women, men earn more than women. Women are often stereotyped as being family focused and not as able to travel, therefore they tend to get passed up for promotions (Garson p. 353).This invisible barrier that keeps women from moving up the executive ladder is referred to as the â€Å"glass ceiling† (Baxter and Wright p. 346). Women also tend to do more domestic work, or unpaid labor and caregiving. This extra unpaid work is referred to as â€Å"the third shift† and is largely rested on the shoulders of women (Gersel p. 352). Consequently, this seems to be one of the biggest things holding women back from taking on jobs that are normally considered male dominated. These shifts in gender roles over the years have been huge. With the drastic changes, men and women are still trying to sort out what these new roles mean to them.Although women are no longer expected to be the soul keepers of the house, in reality, they still are in most families. Although men generally seem to be open to the successes enjoyed by the women they share their lives with, some still find it hard to celebrate a woman's achievements because they feel it diminishes their own masculinity. These patterns will continue as long as our society keeps pushing the importance of gendered roles and the dominance of masculinity. However, today's parents have the opportunity to show their children that they don't have to be violent to be strong, and being sensitive is not necessarily a bad thing.

The Topic In Pakistani Perspective Health And Social Care Essay

Zimmerman reveals that TB was at that place in the mas of the 3000 old ages ago Egypt. Millet et al. , high spots that harmonizing to WHO estimates, in 2010 there were 8.8 million new instances of TB ( TB ) and 1.5 million deceases. As Terbium has been classically associated with poorness, overcrowding and malnutrition. Therefore, low income states and disadvantaged countries, within large metropoliss in developed states, present the highest Terbium incidences and TB mortality rates. On the other manus, diabetes mellitus has reached epidemic proportions worldwide, puting a significant load on health care services. Sullivan and Amor ( 2012 ) reveals that in recent old ages, strong grounds has been gathered to corroborate a nexus between TB and diabetes mellitus. In the first half of the twentieth century there were surveies that show the association between the diabetes and TB. Harmonizing to Ruslami, Aarnoutse, Alisjahbana, Ven and Crevel ( 2010 ) this association was neglected in th e 2nd half of the twentieth century because of the coming of widely available intervention for both diseases. In the last decennaries, with the current planetary growing of diabetes, the nexus between TB and DM is re-emerging. That nexus had been suspected for centuries. Many surveies now show that diabetes may be associated with an increased hazard of developing active TB. and that TB patients who besides have diabetes may hold higher rates of intervention failure and decease. Restrepo et Al. ( 2011 ) says that the part of diabetes to the load of TB may be more conspicuous in states where both diseases are extremely prevailing: Bangladesh, Brazil, China, India, Indonesia, Pakistan, and the Russian Federation are high-burden states and rank among the 10 states with the highest Numberss of diabetes patients and besides classified as high-burden for TB. Pakistan is one of the 4 staying states with endemic infantile paralysis and the 6th highest with load of TB. Search Scheme PubMed, CINHYL information bases, Springer nexus, Google bookman, SAGE diaries are searched. The cardinal footings, hunt engines, retrieved day of the month, filters, hunt strings and consequences found are given in the appendix A. The inclusion exclusion Criteria is discussed in the flow chart of appendix 2. Since the survey is related to the diabetes and TB, therefore the articles are chosen that discuss the relation of the two diseases and the clinical manifestation or the intervention modes of the patients. Aim of the survey This literature reappraisal aimed to find the association between the Diabetes and TB and to research the aggravating factors which indicate hapless TB intervention and diabetes control which lead to hapless results in patient attention. The emerging issues in Pakistan Ali et Al. Z. ( 2011 ) argues that the extensively drug-resistant TB ( XDR-TB ) has emerged as a major public wellness job worldwide. In add-on to this the multidrug-resistant ( MDR ) Mycobacterium TB strains are immune to at least the first-line anti-tuberculosis agents, Rifadin ( RIF ) and INH ( INH ) . says that Terbium remains the 2nd prima cause of decease in the universe and the per centum of multidrug-resistant TB ( MDRTB: resistant to at least INH and Rifadin ) among new TB instances seems to be stable at an estimated 3.4 % , at the same clip as 20 % of antecedently treated instances are MDR-TB Simultaneously Hakeem and Fawwad ( 2010 ) argues that the epidemiology and determiners of diabetes in Pakistan have peculiar combination of hazard factors. Strong cistron and environment interplay along with in-utero scheduling in context of low birth weight and gestational diabetes are the chief subscribers of a high prevalence of type 2 diabetes in Pakistan. The existent load of diabetes is due to its chronic complications taking to increased morbidity and mortality. Viswanathan et al. , ( 2012 ) stress that about tierce of worldaa‚ ¬a„?s population is infected with Mycobacterium TB and about 10 % of them are at hazard of developing active signifier of the disease in their life-time depending upon the interaction of the epidemiological three [ 1,2 ] . Available studies suggest that 95 % of patients with TB live in the low- and middle-income states and more than 70 % of patients with DM besides live in the same states, particularly in South East Asia.Importance of the Topic in Pakistani Perspectivesays that Pakistan ranks fifth among the states with highest load of TB in the universe and contributes to about 63 % of TB load in the Eastern Mediterranean Region. Estimated prevalence and incidence of TB in Pakistan is 310/100 000 and 231/100 000, severally. On the other manus the portions that It is estimated that in 2030, half of the 333 million people populating with diabetes will be from Asia entirely. Pakistan is an Asiatic state surrounding the Arabian Sea with a population of over 176 million as estimated in July 2009 [ 3 ] . The epidemic of diabetes is peculiarly relevant to Pakistan. Surveies from different parts of the state have estimated a prevalence of 6 % in work forces and 3.5 % in adult females populating in urban countries. In another survey Jayawardena et al. , ( 2012 ) reveals that diabetes is 9.3 % in males and 11.1 % in females prevalent in urban population of Pakistan whereas rural males are affected 10.1 % . Body Peoples with a weak immune system, as a consequence of chronic diseases such as diabetes, are at a higher hazard of come oning from latent to active Terbium says that the dominant manifestation of diabetes mellitus is hyperglycaemia which is responsible to prefer the growing, viability and extension of tubercle B. Furthermore, Sen et Al. ( 2009 ) it was thought that the attendant addition in dextrose in the tissues resulted in reduced opposition to infection in situ and besides in impaired fix capacity. Predilection to infection was besides attributed to local tissue acidosis and instability of electrolytes. In add-on to this, Geerlings and Hoepelman ( 1999 ) proposed that neutrophils from people with diabetes had reduced chemotaxis and oxidative killing possible than those of non-diabetic controls, and besides the leukocyte bactericidal activity was reduced in people with diabetes, particularly those with hapless glucose control. Sen et Al. ( 2009 ) says that another cause of increased susceptibleness is due to reduced production of interleukin-1 beta, and tumour mortification factor by the peripheral blood monocytes in patients with TB and co-existent diabetes mellitus. Hussain and Hussain says that the likely cause of increased incidence of pneumonic TB in diabetics could be due to desert in host defences and immune cell maps, with predominately engagement of cell mediated immune response. In diabetics, infection with tubercle B leads to farther change in cytokines, monocyte aa‚ ¬ † macrophages and CD4/CD8 T cell populations. The balance of T lymphocyte bomber sets CD4 and CD8 plays a cardinal function in the transition of host defense mechanism against mycobacterium and has a profound influence on the rate of arrested development of active pneumonic Terbium. Because of these all says that due to these all factors taken together, these surveies strongly back up the hypothesis that DM straight impairs the innate and adaptative immune responses necessary to counter the proliferation of TB. Medicines done a survey and identifies that the patients of the TB and diabetes have the issues of nonadherence, uncontrolled diabetes mellitus, inauspicious drug reactions and single patientaa‚ ¬a„?s medicine related jobs. On of the possible grounds of the hapless gulucose control is discussed by Ruslami, Aarnoutse, Alisjahbana, Ven and Crevel ( 2010 ) and says that the Plasma degrees of several antidiabetic drugs are significantly lower when co-administered with rifampicin. Campbell et Al. ( 2001 ) says that rifampicin is one of the most powerful and wide spectrum antibiotics against bacterial pathogens and is a cardinal constituent of anti-TB therapy.Patients of diabetes and TB have a higher hazard of decease and intervention backslidingIt is highlighted from the surveies that diabetic patient with TB have the poorer intervention results and, have the higher hazard of decease among these patients. Sullivan and Amor ( 2012 ) study that sputum civilizations at the completion of 6 months of TB intervention were 22.2 % positive in the diabetic patients and 6.9 % of those without diabetes. Furthermore it is revealed that the comparative hazard of decease of 1.89 among TB patients with diabetes when compared to non-diabetic patients. Restrepo et al. , ( 2011 ) says that the nexus between these two diseases may go even more meaningful in coming old ages, as the prevalence of fleshiness and diabetes are expected to lift dramatically in the resource-poor countries where TB thrives. research that diabetes increases the hazard of failure, decease and backsliding among patients with TB. Furthermore suggests that there is a demand for increased attending to intervention of TB in people with diabetes. More over to better the quality of attention among the TB patients proving for suspected diabetes, improved glucose control, and increased clinical and curative monitoring.Principles of Management of Co-existent Tuberculosis & A ; Diabetes and Prophylaxis:Niazi and Kalra ( 2012 ) . Proper guidance is critical sing disease class of patients with co-existing DM & A ; TB.Patients with terrible DM along with TB should be started on insulin therapy & A ; one time stabilized, shifted to unwritten hypoglycaemic agents ( OHA ) . Mild Diabetes needs merely OHA. Vigorous & A ; good chemotherapy is indispensable. Adverse effects of drugs need close monitoring. Isoniazid ( INH ) demands particular attending with compulsory disposal of vitamin B6 ( vitamin B6 ) . Patients with co-existant disease may necessitate drawn-out intervention, depending on diabetes control & A ; intervention response.The Amercian thoracic society recommended in 1986, 22 that diabetics, peculiarly ill controlled Insulin Dependent Diabetes Mellitus ( IDDM ) patients, should be given INH prophylaxis. Role of primary chemoprophylaxis and secondary prophylaxis in our community needs to be discussed. Corris, Unwin and Critchley ( 2012 ) . Stevenson, C. , Stevenson, A. R. , Critchey, J. A. , Forouhi, N. , Roglic, G. , Williams, B. G. , et Al. ( 2007 ) . Decision With increasing rates of fleshiness and diabetes worldwide and continued high rates of TB in low-income states, we can anticipate that the figure of persons who have both TB and diabetes mellitus will increase markedly in the coming decennaries. More research in this mostly ignored country would hence be good. The nexus between TB ( TB ) and diabetes mellitus ( DM ) has occupied the centre phase of treatment. Experts have raised concern about the unifying epidemics of TB and diabetes peculiarly in the low to medium income states like India and China that have the highest load of TB in the universe, and are sing the fastest addition in the prevalence of DM. There is good grounds that DM makes a significant part to TB incidence. The immense prevalence of DM in India, may be lending to the increasing prevalence of TB. This reappraisal looks at the nexus between these two meeting epidemics. We discuss the epidemiology, clinical characteristics, microbiology and radiology, and direction and intervention results of patients with TB and diabetes mellitus.

Human Resource Planning Essay

The process that connects an organization’s strategic plan with its human resource needs is called human resource planning. The process ensures that staffing needs are addressed to achieve the organization’s objectives. Human resource planning is important because it helps an organization maintain a competitive edge and retain employees. Human resource planning determines the supply and demand of employees, according to the needs and wants of the business and its customers. The internal and external environment has an impact on the consideration of human resource planning. For instance, internal impacts are promotions, transfers, or firings, and external impacts can be changes in technology, the economy, or the industry. The competence and qualification of current and future employees and their career paths are more factors to consider when developing a human resource plan. These impacts can affect the staffing and human resource planning processes depending on the need s for a company to remain successful. Human resource planning is important and ongoing because of both internal and external environmental changes. Planning and Strategic Development and Implementation Human resource planning is identifying present and future needs of an organization to reach its goals (Obeidat, 2012). Human resource planning also involves predicting the demand and supply for employees, considering the business needs, and strategies for development and employment to meet requirements (Obeidat, 2012). The results will provide an analysis of human resource supply and future demand, which will identify gaps and most likely include staffing. Therefore, having knowledge of the goals and expectations of the company, can identify methods to reach these goals and track its progress. Planning in this manner allows a company to link resources with business performance. The results will identify the required number of qualified and competent candidates and this will help the business meet its goals and objectives. For instance, human resource planning and staffing connect by addressing the company’s direction, skills, knowledge, and abilities needed to follow a certain path. It also assesses the current competencies within the company and the gap between the direction and requirements to succeed. Description of the Staffing Process The eight elements of the staffing process are human resource planning, recruiting, selection, orientation, training and development, performance appraisal, compensation, and employment decisions (Plunkett, Allen, & Attner, 2013). Human resource planning involves assessing current employees, forecasting future demands, and constructing plans to add or transfer employees (Plunkett, Allen, & Attner, 2013). Recruiting involves looking for qualified people within or outside the company for vacant positions (Plunkett, Allen, & Attner, 2013). Selection is interviewing and testing candidates and hiring the best applicant(s). Orientation is when new employees learn about the fellowship. Training and development is when new employees learn their jobs and expand their skills. The performance appraisal is the origination of the touchstones for judging the workplace of employees (Plunkett, Allen, & Attner, 2013). Compensation is generating pay and benefits for each position. Employment decisions include promotions, demotions, transfers, layoffs, and firings (Plunkett, Allen, & Attner, 2013). Elements and Activities The proper planning, recruiting, and selecting of staff is an ongoing process. The hiring process is just the beginning of staffing. The human resource department must retain employees through training and development, performance appraisal, compensation, and employment decisions. The first step in human resource planning is the staffing process. The human resource planning process starts with a job analysis. A job analysis describes the skills, knowledge, and abilities required to perform each position. The job description will include what, how, and why employees perform his or her duties. It specifies minimum acceptable qualifications a candidate must possess to do the job effectively. A human resource inventory comes after the completion of the job analysis. The human resource inventory will categorize the needs and wants of the position. Afterwards, a human resource forecast is created to anticipate future demands for each position based on the plans, goals and objectives of the organization. Last, the forecast and inventory are compared to decide whether staffing needs will come from internal or external candidates. Read more:  Essay on Human Resource Planning Activities and Planning, Development, & Implementation The primary influence in the use of a company’s resources is the mission and vision of the organization. The mission and vision of the business provide the reason for the use of the resource. An effective and efficient business, strategic and business plans specify how its resources are managed and utilized. The most important resources a business must effectively use are: technology to create a product or deliver the service, the finances to pay for the requirements, and the skills and talents used by human beings to complete the job (Soberg, 2011). The business specifies the technology it needs to achieve the mission of the organization. The required technology will depend on the amount of product or service the company wishes to provide. The strategic plans and vision will be a factor in this decision to ensure it aligns with the goals of the company (Sober, 2011). The best fit for the organization and its mission will come down to the industry and what is currently utilize d. The financial aspect of the equation will specify how to produce money, control money, and foresee the revenue and expenses. The budget for a smooth, successful business operation will rely on the need for achievement in regards to the goals and objectives. The decision must include the cost of the entire operations including maintenance. For instance, the expenses cover purchasing, maintaining and adapting technology and compensating employees. The human benefactor is the knowledge, skills, and abilities utilized to generate and carry the product and service. People are an organization’s largest resource because products and services could not be managed, created, or delivered without the knowledge, skills, and abilities of human beings (Soberg, 2011). For example, without any assistance from human beings, technology and money cannot be utilized. The effective use of human resources assist companies in attracting the right employees, expand the knowledge, skills, and abilitie s of these employees, and keep the employees within the organization. Conclusion Human resource planning is the prediction of future business and environmental needs of a given organization. Human resource planning estimates the number of people available to work for future purposes. It strives to identify proper staffing required to perform organizational activities. Human resource planning is an ongoing process which starts with  objectives, move toward an analysis of resources and ends at evaluation of the human resource plan. Human resource planning compares the present and future status of the organization. The results identify what changes are necessary to meet goals. Human resource planning is vital so companies can meet their objectives and gain a competitive edge over its competition. The proper prediction of employment needs is important. An organization must foresee staffing issues beforehand, just as they predict potential threats in the industry that can impact on overall business success. Employee performance is a direct link to the success of the company. Therefore, a company that is not able to achieve goals is the result of workplace failure. Nevertheless, human resource planning is important to ensure the organization does not hire the wrong people or neglect to predict changes in staffing needs. The only way an organization can ensure employees have the skills, knowledge, and abilities the business needs to succeed is by planning for human resource needs. A human resource plan goes hand in hand with the companies plan to determine the resources it needs to achieve the goals. References Obeidat, B.Y. (2012, October). The Relationship between Human Resource Information System (HRIS) Functions and Human Resource Management (HRM) Functionalities. Journal of Management Research, 4(4), . doi:10.5296/jmr.v4i4.2262 Plunkett, W. R., Allen, G. S., & Attner, R.F (2013). Management: Meeting and exceeding customer expectations (10th ed.). Mason, OH : South-Western Cengage Learning. Soberg, A. (2011). The Link Between Strategic Planning and Human Resource Planning. Retrieved from http://www.hrvoice.org/the-link-between-strategic-planning-and-human-resource-planning/