Wednesday, July 31, 2019

Fringe Benefits

Fringe Benefit – meaning: †¢ Any privilege, service, facility or amenity, directly or indirectly provided to employee by an employer †¢ Any reimbursement for any purpose . †¢ Contribution to approved superannuation fund The term Fringe benefits refer to various extra benefits provided to the employees, in addition to the compensation paid in the form of wage or salary. These benefits can be defined as any wage cost not directly connected with the employees productive effort, performance, service or sacrifice.Different terms are used to denote fringe benefits. They are welfare measures, social charges, social security measures, supplements, sub-wages, employee benefits etc. In addition workers commonly receive such benefits as holiday with pay, low cost meals, low-rent housing etc. Such additions to the wage proper are sometimes referred to as fringe benefits. Benefits that have no relation to employment or wages should not be regarded as fringe benefits even tho ugh they may constitute a significant part of the workers total income.Thus, fringe benefits are those monetary and non-monetary benefits given to the employees during and post employment period which are connected with employment but not to the employees contributions to the organization. Coverage: Fringe benefits covers bonus, social security measures, retirement benefits like provident fund, gratuity, pension, workmen’s compensation, housing, medical, canteen, co-operative credit, consumer stores, educational facilities, recreational facilities, financial advice and so on. OBJECTIVES OF FRINGE BENEFITS: The important objectives of fringe benefits are: 1.To create and improve sound industrial relations 2. To boost up employee morale. 3. To motivate the employees by identifying and satisfying their unsatisfied needs. 4. To provide qualitative work environment and work life. 5. To provide security to the employees against social risks like old age benefits and maternity benef its. 6. To protect the health of the employees and to provide safety to the employees against accidents. 7. To promote employees welfare by providing welfare measures like recreation facilities. 8. To create a sense of belongingness among employees and to retain them.Hence, fringe benefits are called golden hand-cuffs. 9. To meet requirements of various legislations relating to fringe benefits. NEED FOR EXTENDING FRINGE BENEFITS Most organisation have been extending the fringe to their employees, year after year, for the following reasons i) Rising prices and cost of living has brought about incessant demand for provision of extra benefit to the employees. (ii) Employers too have found that fringe benefits present attractive areas of negotiation when large wage and salary increases are not feasible. iii) As organizations have developed ore elaborate fringe benefits programs for their employees, greater pressure has been placed upon competing organizations to match these benefits in order to attract and keep employees. (iv)Recognition that fringe benefits are non-taxable rewards has been major stimulus to their expansion. v) The growing volume of labor legislation, particularly social security legislation, made it imperative for employers to share equally with their employees the cost of old age, survivor and disability benefits. vi) The growth and strength of trade unions has substantially influenced the growth of company benefits and services. (vii) The management has increasingly realized its responsibility towards its employees and has come to the conclusion that the benefits of increase in productivity resulting from increasing industrialization should go, at least partly, to the employees who are responsible for it, so that they may be protected against the insecurity arising from unemployment, sickness, injury and old age. Company benefits-and-services programs are among some of the mechanisms which managers use to supply this security.TYPES OF FRINGE BE NEFITS: Organizations provide a variety of fringe benefits. The fringe benefits are classified under four heads as given here under: [pic] 1. For Employment Security : Benefits under this head include unemployment, insurance, technological adjustment pay, leave travel pay, overtime pay, level for negotiation, leave for maternity, leave for grievances, holidays, cost of living bonus, call-back pay, lay-off, retiring rooms, jobs to the sons/daughters of the employees and the like. 2. For Health Protection:Benefits under this head include accident insurance, disability insurance, health insurance, hospitalization, life insurance, medical care, sick benefits, sick leave, etc. 3. For Old Age and Retirement: Benefits under this category include: deferred income plans, pension, gratuity, provident fund, old age assistance, old age counseling , medical benefits for retired employees, traveling concession to retired employees, jobs to sons/daughters of the deceased employee and the like. 4. For Personnel Identification, Participation and Stimulation: This category overs the following benefits: anniversary awards, attendance bonus, canteen, cooperative credit societies, educational facilities, beauty parlor services, housing, income tax aid, counseling, quality bonus, recreational programs, stress counseling, safety measures etc. CLASSIFICATION OF FRINGE BENEFITS 1. PAYEMENT FOR TIME NOT WORKED:-Benefits under this category include sick leave with pay, vacation pay, paid rest and relief time, paid lunch periods, grievance time, bargaining time, travel time etc. 2.EXTRA TIME FOR TIME WORKED:-This category covers benefits such as premium pay, incentive bonus, shift premium, old age insurance, profit sharing, unemployment compensation, deewali or pooja bonus, food cost subsidy, housing subsidy, recreation etc. 3. EMPLOYEE SECURITY:-Provided with the benefits of confirmation of the employee on the job creates a sense of job security. Further, a minimum and continuous wage o r salary gives a sense of security to life. 4. SAFETY AND HEALTH:-In India, the Factories Act, 1948, stipulated certain requirements regarding working conditions with a view to providing a safe working environment.FRINGE BENEFITS IN A MANUFACTURING FIRM To study the fringe benefits provided to employees particularly in a manufacturing concern , lets look at some of the major manufacturing companies. These are: i) Larsen and Toubro iii)Nokia ii)Mahindra and Mahindra iv)Tata Motors LARSEN AND TOUBRO: The governing theme in this organisation is the well being of employees. The salary and benefits offered are on par with the best available in Construction Industry.A few important perquisites & welfare schemes are highlighted below: Special Facilities for Site employees are provided. These special facilities include: ? Subsidized accommodation, ? Part furnishing of accommodation provided ? Free transport facilities for work. ? Special Medical Insurance Scheme – This scheme is in a ddition to other medical benefits available to employees. Employees have the option of covering their parents, aged upto 85 years under this scheme. ? Retirement Benefits – All staff members are covered under Provident Fund and Gratuity Scheme. L&T Institute of Technology, Mumbai is an exclusive facility for L&T employees' children. -The Institute conducts four-year industry-integrated diploma courses in Mechanical Engineering and Electronics Engineering. On successful course completion, students are awarded diplomas by the Directorate of Technical Education, Maharashtra to which LTIT is affiliated. Prize Money for Academic Achievement: To acknowledge and motivate meritorious wards of employees, the Welfare Department of L;T presents cash awards to students who have scored high percentage marks. There are several additional benefits at Managerial Levels.Several attractive benefits are available including ? Provision of company car, ? Loans for furniture, housing ? Childrenâ⠂¬â„¢ higher education ? Purchase of Personal Computer, ? Membership of Superannuation scheme ? Reimbursement of expenses on club membership MAHINDRA AND MAHINDRA: COMPENSATION RULES AND DESIGN GUIDELINES Monthly Components Guidelines ? Basic Minimum Basic figure for skilled, semi skilled and un skilled employees is a minimum of Rs. 2650, 2950 and 3250/-. However on the safer side, Basic figure less is not less than Rs. 3500/- p. m. Income Tax Benefit: NIL House Rent Allowance (HRA) Maximum 50% basic (Metro cities) 40% basic (non metro cities).Income Tax Benefit: Excess of Actual rent paid over 10% of Basic salary OR Maximum HRA allowed (50% or 60% of basic) OR Actual Rent Paid – whichever is lower is Exempt from Tax. ? Transport Allowance Conveyance allowance meant for transportation between office and residence only. Income Tax Benefit: Exempt maximum up to Rs. 800/- per month. No proof required. ? Children’s education allowance Income Tax Benefit: Rs. 100 per child subject to max 2 children. Hence maximum Rs. 200/- is exempt Special Allowance Balancing figure – after choosing all the above components with respect to their maximum limits absorbed, remaining amount can be named as Special Allowance. It is fully taxable. ? Medical Reimbursements Pay against medical bills Income Tax Benefit: Maximum Rs. 1250/- p. m. (Rs. 15000 p. a. ) is exempt only if Original Bills are provided ? Food Coupons Non cash component, exempt up to Rs. 1000/- p. m. ? Provident Fund (Retrials) Employer’s contribution (this is given to RPFC directly. However employee’s contribution is deducted from his Monthly salary above and sent to RPFC.Hence total deduction works out to be 12+12 = 24% of Basic. Income Tax Benefit: Employee’s contribution of 12% is eligible for Deduction from Taxable income. It can be treated as exempt investment. ? Gratuity(Retirals) It is an annual component. 15 days monthly basic per year. ? Leave Travel Allowance / Conc ession (Annual) Journey within India primarily by Rail – 2nd A/c class for employee and his immediate family (spouse, children, parents, siblings). ? Gift Vouchers Non cash component, these coupon companies like Sodexho Pass provide attractive Gift Vouchers, which is given on Diwali Festival Occasion.For junior employees amount can be lower, for seniors, amount can be higher up to Rs. 5000 or so. PERQUISITES For Senior Management Employees only ? Rent Free Accommodation Income Tax effect :Taxable perquisite – Value of rent free accommodation is considered to be taxable for the period of house occupied is either of the following: 10% of Salary (for metro cities) or (7. 5% for non metro cities) + Excess of Fair Rent Value (market rent) over 60% of salary (i. e. Market Rent – 60% of salary) = Total taxable value of rent free accommodation ? Car (For personal) Owned by the EmployerIncome Tax effect: Taxable Value includes the following – Actual Running ; Main tenance expenditure incurred by the employer + Driver’s Salary + Depreciation – any amount charged by employer to employee for personal use of the car. ? Employee Stock Option Plan – Employee exercises the option plan by buying out the shares during the exercise period however tax liability occurs only when an employee sells the shares on the value of sale made under the Capital Gains head of income. OTHER BENEFITS ? Personal Accident Insurance Scheme (For employee only) Medical Insurance Scheme (For employee ; dependents which can be spouse,first two children, parents or in-laws (either of them) etc. ? Performance linked insurance plan – The Performance Linked Incentive Plan is based on employee’s Performance Ratings during the Annual Performance Appraisal Plan in the month of March / April each year. Each employee would be eligible for a performance based incentive plan based on following guidelines. Maximum Potential Incentives under PLIP will b e 30% of Total Monthly Salary. OR up to Rs. 75000/- p. a. TATA MOTORS i) Gratuity – The Company has an obligation towards gratuity, a defined benefit retirement plan covering eligible employees. The plan provides for a lump sum payment to vested employees at retirement, death while in employment or on termination of employment of an amount equivalent to 15 to 30 days salary payable for each completed year of service. Vesting occurs upon completion of five years of service. The Company makes annual contributions to gratuity fund established as trust. The Company accounts for the liability for gratuity benefits payable in future based on an independent actuarial valuation. ii) Superannuation – The Company has two superannuation plans, a defined benefit plan and a defined contribution plan. Employees who are members of the defined benefit superannuation plan are entitled to benefits depending on the years of service and salary drawn. The monthly pension benefits after ret irement range from 0. 75% to 2% of the annual basic salary for each year of service. The Company accounts for the liability for superannuation benefits payable in future under the plan based on an independent actuarial valuation.With effect from April 1, 2003, this plan was amended and benefits earned by covered employees have been protected as at March 31, 2003. Employees covered by this plan are prospectively entitled to benefits computed on a basis that ensures that the annual cost of providing the pension benefits would not exceed 15% of salary. The Company maintains a separate irrevocable trust for employees covered and entitled to benefits. The Company contributes up to 15% of the eligible employees’ salary to the trust every year. The Company recognizes such contributions as an expense when incurred.The Company has no further obligation beyond this contribution. (iii) Bhavishya Kalyan Yojana (BKY): BKY is an unfunded defined benefit plan. The benefits of the plan accru e to an eligible employee at the time of death or permanent disablement, while in service, either as a result of an injury or as certified by the Company’s Medical Board. The monthly payment to dependents of the deceased / disabled employee under the plan equals 50% of the salary drawn at the time of death or accident or a specified amount, whichever is higher. The Company accounts for the liability for BKY benefits ayable in future based on an independent actuarial valuation. (iv) Post-retirement Medicare Scheme – Under this scheme, employees get medical benefits subject to certain limits of amount, periods after retirement and types of benefits, depending on their grade and location at the time of retirement. Employees separated from the Company as part of Early Separation Scheme, on medical grounds or due to permanent disablement are also covered under the scheme. The liability for post-retirement medical scheme is based on an independent actuarial valuation. v) Pro vident Fund – The eligible employees of the Company are entitled to receive benefits under the provident fund, a defined contribution plan, in which both employees and the Company make monthly contributions at a specified percentage of the covered employees’ salary (currently 12% of employees’ salary). The contributions as specified under the law are paid to the provident fund and pension fund set up as irrevocable trust by the Company or to respective Regional Provident Fund Commissioner and the Central Provident Fund under the State Pension scheme.The Company is generally liable for annual contributions and any shortfall in the fund assets based on the government specified minimum rates of return or pension and recognises such contributions and shortfall, if any, as an expense in the year incurred. (vi) Compensated absences – The Company provides for the encashment of leave or leave with pay subject to certain rules. The employees are entitled to accumu late leave subject to certain limits, for future encashment. The liability is provided based on the number of days of unutilised leave at each balance sheet date on the basis of an independent actuarial valuation.Some other benefits advanced to the permanent employees are: ? Allowances like Transport allowance, Education allowance, Sanitation allowance, ? Leave and travel allowance etc. ? Annual Performance linked Payment ? Free Medical facility for family ? Company loans ; advances NOKIA Nokia is the world leader in mobility, driving the transformation and growth of the converging internet and communication industry. Nokia started its operations in India in 1995 and since then has played a pioneering role in the growth of cellular technology in India.Today it is the leading brand in the mobile devices market in India with one of the largest distribution networks. COMPENSATION ; BENEFITS †¢ Nokia’s Total Compensation Package is tailored for each country. †¢ It typic ally consists of elements such as annual base salary, incentives, bonuses, possible stock options or performance shares, flexible Work-Life balance solutions, and other local benefits. †¢ Nokia rewards employees for good performance, competence development, and for overall company success. This creates a positive and encouraging environment with opportunities for employees to optimize their potential and be rewarded fairly. †¢ Higher performance and contribution leads to higher rewards. The Nokia global market competitive rewards structure addresses the need for flexibility, personalization, empowerment and commitment. The basic salary is set to meet market conditions, the demands of the job and individual competence and performance. The variable part may consist of incentives or bonuses and other compensation, such as overtime pay and call-out pay.Nokia provides compensation on competitive basis it provides employees with market competitive rewards through a flexible glob al structure. The Compensation package consists the following ? Basic pay, equity bonuses and incentives ? Health and welfare benefits ? Vacation and time off The compensation also includes various benefits: ? Insurance (healthcare and life) ? Transportation (free buses) ? gifts on special occasions (e. g. birthday, marriage) ? Relocation support (need based) ? Work related mobile phone ? Education assistance ? Creche support ? Bonus SystemShort-term incentive programs such as individual, team, project/program incentives and the Nokia Connecting People Bonus allow Nokia to offer immediate rewards for employee and team achievements. Eligibility for an incentive, bonus or stock option plans is defined by the content and nature of each individual's job. Local Benefits – Additional local rewards and benefits are also developed to complement the global programs and to ensure that the local market conditions are met. Annual Reviews -Nokia has implemented a global process, where the change in the pay level for each employee is based on the results of the annual performance review.Health -Nokia's Work-Life balance solutions provide health benefits and local retirement benefits are tailored to individual needs according to factors such as tenure, contribution, performance, roles and responsibilities. Nokia offers services, programs and guidelines to support employees? possibilities to maintain work-life balance according to their changing needs and life situations. Typically they include teleworking, mobile working, flexible working hours, sabbaticals, study leaves, health care services as well as recreational activities and other activity clubs.Flexible Working -Depending on the situation and needs, flexible working solutions can provide alternative modes of working such as teleworking at home or at other locations (e. g. working at remote sites). Nokia provide employees with innovative solutions aiming at having positive effects on the overall quality of life, job satisfaction and job performance. Flexi Time – Depending on the local market conditions, employees may take advantage of flexi time including flexible working hours and part-time working. Time Off- Nokia? s flexible working solutions include unpaid time off and sabbaticals.These solutions support Nokia? s philosophy of Employee Personal Growth and Self-management and enable employees to take extended leave from work. Health-care Services – Nokia aims to maintain and improve the working environment and well-being of its employees by offering medical check-ups, counselling and insurance programs to the employees. Volunteering – Nokia's global volunteer program Nokia Helping Hands gives employees a chance to contribute their time and effort to worthy causes in their communities. Nokia employees can use 1-2 working days per year for Nokia Helping Hands volunteering.Other Services – Sporting, social and cultural activities and workplace relationships are promoted within the company. These well-being services can also include laundry service, cafeteria, take-away food, day care and on-site concierge services etc. CONCLUSION Each company is pioneer in their own way of producing their products and equally compensating the employees. TATA Motors, L&T and most companies have evolved from the traditional fixed pay and more and more variable pay is introduced in every company. Nowadays we find that the variable component is quite large as compared to the fixed one.There are huge advantages due to a variable pay and fringe benefits which are as follows: ? Employee accountability ? Motivation to perform more ? Performance leading to rewards and recognition ? High self motivation to perform However, critics have argued that such a pay structure would always put huge loads of pressure on the employees and hence an employee is looked merely as a machine with no emotions. Some of the disadvantages may be as follows ? Increased stress levels due to heavy expectations ? Performance anxiety ? Employee worn-outThus the three manufacturing companies are equally good in compensating the employees. It should be noted that by giving only monetary benefits would not suffice the needs of the employees as not everyone is motivated only by money. Nokia has this ideology of overall growth of an individual which is the best way to compensate an employee. Thus the company should look after the overall growth of the individual and align his career aims with the goals of the company. [pic] ———————– Personnel Identification, Participation and Stimulation Old Age and Retirement Health Protection Employment Security Fringe Benefits Fringe Benefit – meaning: †¢ Any privilege, service, facility or amenity, directly or indirectly provided to employee by an employer †¢ Any reimbursement for any purpose . †¢ Contribution to approved superannuation fund The term Fringe benefits refer to various extra benefits provided to the employees, in addition to the compensation paid in the form of wage or salary. These benefits can be defined as any wage cost not directly connected with the employees productive effort, performance, service or sacrifice.Different terms are used to denote fringe benefits. They are welfare measures, social charges, social security measures, supplements, sub-wages, employee benefits etc. In addition workers commonly receive such benefits as holiday with pay, low cost meals, low-rent housing etc. Such additions to the wage proper are sometimes referred to as fringe benefits. Benefits that have no relation to employment or wages should not be regarded as fringe benefits even tho ugh they may constitute a significant part of the workers total income.Thus, fringe benefits are those monetary and non-monetary benefits given to the employees during and post employment period which are connected with employment but not to the employees contributions to the organization. Coverage: Fringe benefits covers bonus, social security measures, retirement benefits like provident fund, gratuity, pension, workmen’s compensation, housing, medical, canteen, co-operative credit, consumer stores, educational facilities, recreational facilities, financial advice and so on. OBJECTIVES OF FRINGE BENEFITS: The important objectives of fringe benefits are: 1.To create and improve sound industrial relations 2. To boost up employee morale. 3. To motivate the employees by identifying and satisfying their unsatisfied needs. 4. To provide qualitative work environment and work life. 5. To provide security to the employees against social risks like old age benefits and maternity benef its. 6. To protect the health of the employees and to provide safety to the employees against accidents. 7. To promote employees welfare by providing welfare measures like recreation facilities. 8. To create a sense of belongingness among employees and to retain them.Hence, fringe benefits are called golden hand-cuffs. 9. To meet requirements of various legislations relating to fringe benefits. NEED FOR EXTENDING FRINGE BENEFITS Most organisation have been extending the fringe to their employees, year after year, for the following reasons i) Rising prices and cost of living has brought about incessant demand for provision of extra benefit to the employees. (ii) Employers too have found that fringe benefits present attractive areas of negotiation when large wage and salary increases are not feasible. iii) As organizations have developed ore elaborate fringe benefits programs for their employees, greater pressure has been placed upon competing organizations to match these benefits in order to attract and keep employees. (iv)Recognition that fringe benefits are non-taxable rewards has been major stimulus to their expansion. v) The growing volume of labor legislation, particularly social security legislation, made it imperative for employers to share equally with their employees the cost of old age, survivor and disability benefits. vi) The growth and strength of trade unions has substantially influenced the growth of company benefits and services. (vii) The management has increasingly realized its responsibility towards its employees and has come to the conclusion that the benefits of increase in productivity resulting from increasing industrialization should go, at least partly, to the employees who are responsible for it, so that they may be protected against the insecurity arising from unemployment, sickness, injury and old age. Company benefits-and-services programs are among some of the mechanisms which managers use to supply this security.TYPES OF FRINGE BE NEFITS: Organizations provide a variety of fringe benefits. The fringe benefits are classified under four heads as given here under: [pic] 1. For Employment Security : Benefits under this head include unemployment, insurance, technological adjustment pay, leave travel pay, overtime pay, level for negotiation, leave for maternity, leave for grievances, holidays, cost of living bonus, call-back pay, lay-off, retiring rooms, jobs to the sons/daughters of the employees and the like. 2. For Health Protection:Benefits under this head include accident insurance, disability insurance, health insurance, hospitalization, life insurance, medical care, sick benefits, sick leave, etc. 3. For Old Age and Retirement: Benefits under this category include: deferred income plans, pension, gratuity, provident fund, old age assistance, old age counseling , medical benefits for retired employees, traveling concession to retired employees, jobs to sons/daughters of the deceased employee and the like. 4. For Personnel Identification, Participation and Stimulation: This category overs the following benefits: anniversary awards, attendance bonus, canteen, cooperative credit societies, educational facilities, beauty parlor services, housing, income tax aid, counseling, quality bonus, recreational programs, stress counseling, safety measures etc. CLASSIFICATION OF FRINGE BENEFITS 1. PAYEMENT FOR TIME NOT WORKED:-Benefits under this category include sick leave with pay, vacation pay, paid rest and relief time, paid lunch periods, grievance time, bargaining time, travel time etc. 2.EXTRA TIME FOR TIME WORKED:-This category covers benefits such as premium pay, incentive bonus, shift premium, old age insurance, profit sharing, unemployment compensation, deewali or pooja bonus, food cost subsidy, housing subsidy, recreation etc. 3. EMPLOYEE SECURITY:-Provided with the benefits of confirmation of the employee on the job creates a sense of job security. Further, a minimum and continuous wage o r salary gives a sense of security to life. 4. SAFETY AND HEALTH:-In India, the Factories Act, 1948, stipulated certain requirements regarding working conditions with a view to providing a safe working environment.FRINGE BENEFITS IN A MANUFACTURING FIRM To study the fringe benefits provided to employees particularly in a manufacturing concern , lets look at some of the major manufacturing companies. These are: i) Larsen and Toubro iii)Nokia ii)Mahindra and Mahindra iv)Tata Motors LARSEN AND TOUBRO: The governing theme in this organisation is the well being of employees. The salary and benefits offered are on par with the best available in Construction Industry.A few important perquisites & welfare schemes are highlighted below: Special Facilities for Site employees are provided. These special facilities include: ? Subsidized accommodation, ? Part furnishing of accommodation provided ? Free transport facilities for work. ? Special Medical Insurance Scheme – This scheme is in a ddition to other medical benefits available to employees. Employees have the option of covering their parents, aged upto 85 years under this scheme. ? Retirement Benefits – All staff members are covered under Provident Fund and Gratuity Scheme. L&T Institute of Technology, Mumbai is an exclusive facility for L&T employees' children. -The Institute conducts four-year industry-integrated diploma courses in Mechanical Engineering and Electronics Engineering. On successful course completion, students are awarded diplomas by the Directorate of Technical Education, Maharashtra to which LTIT is affiliated. Prize Money for Academic Achievement: To acknowledge and motivate meritorious wards of employees, the Welfare Department of L;T presents cash awards to students who have scored high percentage marks. There are several additional benefits at Managerial Levels.Several attractive benefits are available including ? Provision of company car, ? Loans for furniture, housing ? Childrenâ⠂¬â„¢ higher education ? Purchase of Personal Computer, ? Membership of Superannuation scheme ? Reimbursement of expenses on club membership MAHINDRA AND MAHINDRA: COMPENSATION RULES AND DESIGN GUIDELINES Monthly Components Guidelines ? Basic Minimum Basic figure for skilled, semi skilled and un skilled employees is a minimum of Rs. 2650, 2950 and 3250/-. However on the safer side, Basic figure less is not less than Rs. 3500/- p. m. Income Tax Benefit: NIL House Rent Allowance (HRA) Maximum 50% basic (Metro cities) 40% basic (non metro cities).Income Tax Benefit: Excess of Actual rent paid over 10% of Basic salary OR Maximum HRA allowed (50% or 60% of basic) OR Actual Rent Paid – whichever is lower is Exempt from Tax. ? Transport Allowance Conveyance allowance meant for transportation between office and residence only. Income Tax Benefit: Exempt maximum up to Rs. 800/- per month. No proof required. ? Children’s education allowance Income Tax Benefit: Rs. 100 per child subject to max 2 children. Hence maximum Rs. 200/- is exempt Special Allowance Balancing figure – after choosing all the above components with respect to their maximum limits absorbed, remaining amount can be named as Special Allowance. It is fully taxable. ? Medical Reimbursements Pay against medical bills Income Tax Benefit: Maximum Rs. 1250/- p. m. (Rs. 15000 p. a. ) is exempt only if Original Bills are provided ? Food Coupons Non cash component, exempt up to Rs. 1000/- p. m. ? Provident Fund (Retrials) Employer’s contribution (this is given to RPFC directly. However employee’s contribution is deducted from his Monthly salary above and sent to RPFC.Hence total deduction works out to be 12+12 = 24% of Basic. Income Tax Benefit: Employee’s contribution of 12% is eligible for Deduction from Taxable income. It can be treated as exempt investment. ? Gratuity(Retirals) It is an annual component. 15 days monthly basic per year. ? Leave Travel Allowance / Conc ession (Annual) Journey within India primarily by Rail – 2nd A/c class for employee and his immediate family (spouse, children, parents, siblings). ? Gift Vouchers Non cash component, these coupon companies like Sodexho Pass provide attractive Gift Vouchers, which is given on Diwali Festival Occasion.For junior employees amount can be lower, for seniors, amount can be higher up to Rs. 5000 or so. PERQUISITES For Senior Management Employees only ? Rent Free Accommodation Income Tax effect :Taxable perquisite – Value of rent free accommodation is considered to be taxable for the period of house occupied is either of the following: 10% of Salary (for metro cities) or (7. 5% for non metro cities) + Excess of Fair Rent Value (market rent) over 60% of salary (i. e. Market Rent – 60% of salary) = Total taxable value of rent free accommodation ? Car (For personal) Owned by the EmployerIncome Tax effect: Taxable Value includes the following – Actual Running ; Main tenance expenditure incurred by the employer + Driver’s Salary + Depreciation – any amount charged by employer to employee for personal use of the car. ? Employee Stock Option Plan – Employee exercises the option plan by buying out the shares during the exercise period however tax liability occurs only when an employee sells the shares on the value of sale made under the Capital Gains head of income. OTHER BENEFITS ? Personal Accident Insurance Scheme (For employee only) Medical Insurance Scheme (For employee ; dependents which can be spouse,first two children, parents or in-laws (either of them) etc. ? Performance linked insurance plan – The Performance Linked Incentive Plan is based on employee’s Performance Ratings during the Annual Performance Appraisal Plan in the month of March / April each year. Each employee would be eligible for a performance based incentive plan based on following guidelines. Maximum Potential Incentives under PLIP will b e 30% of Total Monthly Salary. OR up to Rs. 75000/- p. a. TATA MOTORS i) Gratuity – The Company has an obligation towards gratuity, a defined benefit retirement plan covering eligible employees. The plan provides for a lump sum payment to vested employees at retirement, death while in employment or on termination of employment of an amount equivalent to 15 to 30 days salary payable for each completed year of service. Vesting occurs upon completion of five years of service. The Company makes annual contributions to gratuity fund established as trust. The Company accounts for the liability for gratuity benefits payable in future based on an independent actuarial valuation. ii) Superannuation – The Company has two superannuation plans, a defined benefit plan and a defined contribution plan. Employees who are members of the defined benefit superannuation plan are entitled to benefits depending on the years of service and salary drawn. The monthly pension benefits after ret irement range from 0. 75% to 2% of the annual basic salary for each year of service. The Company accounts for the liability for superannuation benefits payable in future under the plan based on an independent actuarial valuation.With effect from April 1, 2003, this plan was amended and benefits earned by covered employees have been protected as at March 31, 2003. Employees covered by this plan are prospectively entitled to benefits computed on a basis that ensures that the annual cost of providing the pension benefits would not exceed 15% of salary. The Company maintains a separate irrevocable trust for employees covered and entitled to benefits. The Company contributes up to 15% of the eligible employees’ salary to the trust every year. The Company recognizes such contributions as an expense when incurred.The Company has no further obligation beyond this contribution. (iii) Bhavishya Kalyan Yojana (BKY): BKY is an unfunded defined benefit plan. The benefits of the plan accru e to an eligible employee at the time of death or permanent disablement, while in service, either as a result of an injury or as certified by the Company’s Medical Board. The monthly payment to dependents of the deceased / disabled employee under the plan equals 50% of the salary drawn at the time of death or accident or a specified amount, whichever is higher. The Company accounts for the liability for BKY benefits ayable in future based on an independent actuarial valuation. (iv) Post-retirement Medicare Scheme – Under this scheme, employees get medical benefits subject to certain limits of amount, periods after retirement and types of benefits, depending on their grade and location at the time of retirement. Employees separated from the Company as part of Early Separation Scheme, on medical grounds or due to permanent disablement are also covered under the scheme. The liability for post-retirement medical scheme is based on an independent actuarial valuation. v) Pro vident Fund – The eligible employees of the Company are entitled to receive benefits under the provident fund, a defined contribution plan, in which both employees and the Company make monthly contributions at a specified percentage of the covered employees’ salary (currently 12% of employees’ salary). The contributions as specified under the law are paid to the provident fund and pension fund set up as irrevocable trust by the Company or to respective Regional Provident Fund Commissioner and the Central Provident Fund under the State Pension scheme.The Company is generally liable for annual contributions and any shortfall in the fund assets based on the government specified minimum rates of return or pension and recognises such contributions and shortfall, if any, as an expense in the year incurred. (vi) Compensated absences – The Company provides for the encashment of leave or leave with pay subject to certain rules. The employees are entitled to accumu late leave subject to certain limits, for future encashment. The liability is provided based on the number of days of unutilised leave at each balance sheet date on the basis of an independent actuarial valuation.Some other benefits advanced to the permanent employees are: ? Allowances like Transport allowance, Education allowance, Sanitation allowance, ? Leave and travel allowance etc. ? Annual Performance linked Payment ? Free Medical facility for family ? Company loans ; advances NOKIA Nokia is the world leader in mobility, driving the transformation and growth of the converging internet and communication industry. Nokia started its operations in India in 1995 and since then has played a pioneering role in the growth of cellular technology in India.Today it is the leading brand in the mobile devices market in India with one of the largest distribution networks. COMPENSATION ; BENEFITS †¢ Nokia’s Total Compensation Package is tailored for each country. †¢ It typic ally consists of elements such as annual base salary, incentives, bonuses, possible stock options or performance shares, flexible Work-Life balance solutions, and other local benefits. †¢ Nokia rewards employees for good performance, competence development, and for overall company success. This creates a positive and encouraging environment with opportunities for employees to optimize their potential and be rewarded fairly. †¢ Higher performance and contribution leads to higher rewards. The Nokia global market competitive rewards structure addresses the need for flexibility, personalization, empowerment and commitment. The basic salary is set to meet market conditions, the demands of the job and individual competence and performance. The variable part may consist of incentives or bonuses and other compensation, such as overtime pay and call-out pay.Nokia provides compensation on competitive basis it provides employees with market competitive rewards through a flexible glob al structure. The Compensation package consists the following ? Basic pay, equity bonuses and incentives ? Health and welfare benefits ? Vacation and time off The compensation also includes various benefits: ? Insurance (healthcare and life) ? Transportation (free buses) ? gifts on special occasions (e. g. birthday, marriage) ? Relocation support (need based) ? Work related mobile phone ? Education assistance ? Creche support ? Bonus SystemShort-term incentive programs such as individual, team, project/program incentives and the Nokia Connecting People Bonus allow Nokia to offer immediate rewards for employee and team achievements. Eligibility for an incentive, bonus or stock option plans is defined by the content and nature of each individual's job. Local Benefits – Additional local rewards and benefits are also developed to complement the global programs and to ensure that the local market conditions are met. Annual Reviews -Nokia has implemented a global process, where the change in the pay level for each employee is based on the results of the annual performance review.Health -Nokia's Work-Life balance solutions provide health benefits and local retirement benefits are tailored to individual needs according to factors such as tenure, contribution, performance, roles and responsibilities. Nokia offers services, programs and guidelines to support employees? possibilities to maintain work-life balance according to their changing needs and life situations. Typically they include teleworking, mobile working, flexible working hours, sabbaticals, study leaves, health care services as well as recreational activities and other activity clubs.Flexible Working -Depending on the situation and needs, flexible working solutions can provide alternative modes of working such as teleworking at home or at other locations (e. g. working at remote sites). Nokia provide employees with innovative solutions aiming at having positive effects on the overall quality of life, job satisfaction and job performance. Flexi Time – Depending on the local market conditions, employees may take advantage of flexi time including flexible working hours and part-time working. Time Off- Nokia? s flexible working solutions include unpaid time off and sabbaticals.These solutions support Nokia? s philosophy of Employee Personal Growth and Self-management and enable employees to take extended leave from work. Health-care Services – Nokia aims to maintain and improve the working environment and well-being of its employees by offering medical check-ups, counselling and insurance programs to the employees. Volunteering – Nokia's global volunteer program Nokia Helping Hands gives employees a chance to contribute their time and effort to worthy causes in their communities. Nokia employees can use 1-2 working days per year for Nokia Helping Hands volunteering.Other Services – Sporting, social and cultural activities and workplace relationships are promoted within the company. These well-being services can also include laundry service, cafeteria, take-away food, day care and on-site concierge services etc. CONCLUSION Each company is pioneer in their own way of producing their products and equally compensating the employees. TATA Motors, L&T and most companies have evolved from the traditional fixed pay and more and more variable pay is introduced in every company. Nowadays we find that the variable component is quite large as compared to the fixed one.There are huge advantages due to a variable pay and fringe benefits which are as follows: ? Employee accountability ? Motivation to perform more ? Performance leading to rewards and recognition ? High self motivation to perform However, critics have argued that such a pay structure would always put huge loads of pressure on the employees and hence an employee is looked merely as a machine with no emotions. Some of the disadvantages may be as follows ? Increased stress levels due to heavy expectations ? Performance anxiety ? Employee worn-outThus the three manufacturing companies are equally good in compensating the employees. It should be noted that by giving only monetary benefits would not suffice the needs of the employees as not everyone is motivated only by money. Nokia has this ideology of overall growth of an individual which is the best way to compensate an employee. Thus the company should look after the overall growth of the individual and align his career aims with the goals of the company. [pic] ———————– Personnel Identification, Participation and Stimulation Old Age and Retirement Health Protection Employment Security

Tuesday, July 30, 2019

In class essay about play Antigone Essay

Creon, the king of Thebes, is one of the major characters. The author utilized several characters/ foils in order to build up the king’s image, the pride, cruel, stubborn and superior ruler. Through those conflicts, arguments and persuations, the king’s figure was gradually set up and was foreshadowing the tragic ending of his own life. The conflict between Antigone and Creon in the play is very outstanding and intense. Creon commanded that Eteocles would be buried in formal way, meanwhile, Creon also made laws to prevent people from burying Polynices. Let his corpse rot and be eaten by animals. Antigone buried the body without any hesitation that she was violating the laws. Because Antigone believed there is nothing can be superior to the gods, the gods would agree with her action. She argued that Creon, a mere mortal, did not have the power to override the gods, which enraged Creon. The things Antigone believed utterly subverted Creon’s value. In contrast, Creon thought the king’s power overtopped any other thing, all the laws he made should be obeyed no matter they were right or wrong. He also believed once the king made the decision, there is no way that the king was about to make mistake. Nobody should doubt the power of the king. Compare to Antigone, Creon was too pride of being a king, he wallowed in dominant power, forgot and betrayed the traditions of gods. The closed bonding between Antigone and Polynices also urged Antigone to decide to bury his body. Antigone said, once father, mother and brothers passed away, there would never be another one. Antigone treated the dead fairly because she knew let the body of her family rot in the desolate place was cruel, just like killing the person twice. Creon never regard Polynices was his family but a bastard traitor. He did not want to forgive his sin even though he had already received deserved punishment. Creon ignored Antigone’s argument and sentenced her to death. Once again he thought he was doing the right thing, he did not consider about the impact that would fall on Antigone’s fiancà ©, his son Haemon. Creon was cold inside his stone-like heart, which is a great contrast to Antigone’s selfless and devoted characteristic. Heamon was judicious and sensibl, not like his father Creon. Knowing Antigone sentenced to death, Haemon tried to persuade his father in a rational and  peaceful way. He brought up the general opinion from the citizens that Antigone did not deserve death. He pointed out Creon’s mistake and he would admire his father more if he could fix the situation. But Creon did not take in Haemon’s advise. Creon analysed things with a fixed perpective that he was always right. He was pride and irrational. There is no need to consider advises from lower class people, in this case, his son and his citizens. It was conventional that father gave lessons to son. Though Haemon came to argue with a positive and irenic attitude, not to pick up a fight, Cremon distorted his meaning with the assumption he was on Antigone’s side and called his son the woman’s slave. Readers would conclude Cremon was bad at controling his sentiment and was very easy to get maddened. Tiresias, the prophet also came to persuaded Creon. Tiresias encountered strange phenomenon that indicated the gods was angry about the decision Creon had made. He told Creon to change his mind. Creon found his speech so harsh and dreadful. Once again he felt his power was being challenged by other ordinary people, he doubt Tiresias’s purpose and wondered if he came for his own profit. Creon showed no repects for the messenger of gods, Tiresias, same as the gods themselves. This instance lead to the climax of the play, the gods were enraged and Creon was punished for his mistakes. The above three charaters, as the major foils for Creon, their contrasting traits exposed Creon’s peremptory ruling and cruel father image. The intense conflicts also add more tension and help with the development of the plot.

Monday, July 29, 2019

Abortion Essay Example for Free (#6)

Abortion Essay Essay Topic: Abortion Choose cite format: APA MLA Harvard Chicago ASA IEEE AMA company About StudyMoose Contact Careers Help Center Donate a Paper Legal Terms & Conditions Privacy Policy Complaints ? Abortion is the deliberate ending of a life after fertilisation. For many years the morality of abortion has been disputed with many religions condemning women from having an abortion. Abortion also goes against many ethical theories, such as Rule utilitarianism and Bentham’s Utilitarianism. A religion that is strongly against abortion is Christianity. In Christianity it is believed that life is given by God and he only has the right to end it. The Christian holy book, the bible, forbids intentionally destroying a foetus. It is argued that humans have no authority over the taking of a life as God is the creator and giver of life. Christians believe that human life begins as conception, making abortion wrong as it is murder of an innocent life. Humans are born with the potentiality of becoming an adult, and Christian Church is strongly against the taking of the human’s life as it seen as ‘playing God’. Christianity rejects the taking of an innocent life as it is considered a grave sin as it goes against the Ten Commandments which says ‘Thou shalt not kill’. This makes a foetus a person that not be murdered. Another religion against abortion is Islam. Islam forbids abortion as it seen as ending life, similar to that of Christianity. Islam also forbids the abortion f a severely disable foetus as it is still seen as a human and therefore has the potentiality of becoming an adult. Many women have an abortion as they feel they will not be able to provide for the child. The Qur’an, the Muslim holy book, says that the family must have trust in Allah as he will help them, thus making abortion wrong in the Islamic faith : ‘Kill not your offspring for fear of poverty’, Qur’an 17:32. There are many ethical theories that are against abortion. One of which being rule utilitarianism. A rule utilitarian would be against abortion, as their basis for moral-decision making is following general rules. Killing is wrong and therefore a rule utilitarian would be against it, as rule utilitarianism focuses on keeping rules even if it does not serve ‘the greatest happiness’. Bentham’s utilitarianism would be against abortion. When applying his Hedonic Calculus to an example of a 15 year old, who is considering having an abortion it would be considered wrong to have one. After having the child the girl would feel intense pleasure and happiness and this would override the pain and regret she would feel is she had had the abortion. The richness f not having the abortion would be that the girl would feel the joys of being a mother and the extent of having the child would be the baby’s life would be, bringing pleasure and happiness to family and friends. To conclude, religions such as Christianity and Islam are strongly against abortion on the grounds of abortion is a way of ‘playing God’. Also a rule utilitarian would be strongly against abortion as abortion does not follow the general rule that killing a life is murder. Bentham’s utilitarianism would be also reject abortion when applied to his Hedonic Calculus, as more pleasure would come from having the baby than killing it. Abortion. (2017, Jan 25).

Sunday, July 28, 2019

Arguing for a reintegration program for those released from prison Essay

Arguing for a reintegration program for those released from prison - Essay Example According to Langan & David (2002), this is a worrying tread that can be attributed to several factors such as unsuccessful reintegration with the community, lack of employment and other similar factors. In his study, Mays & Winfree (2009) found out that these factors leads to low self esteem and self denial that encourages the offender to resort to other crimes. In light of such deliberations, it is correct to point out that, to reduce the rate of crime and recidivism, there is a need to create conduce environment for ex-offenders by giving them opportunity be employed and access other social economic services. The biggest concern that is raised in regard to employment discrimination of ex-offenders is in regard to what contribute to employment discrimination. First, laws put in place could be argued to play a huge part on the phenomenon at hand. For instance, state laws create room for denial of employment of ex-offenders. Most states have different definitions of circumstances under which ex-offenders can be disqualified from employment (Gottfredson, 2001). Most of these laws stipulates on specific felonies that can automatically disqualify ex-offenders from employment. Others stipulate a certain time periods after one is released from prison before they are considered eligible for employment. However, as much as some of these laws would be seen to protect the welfare of the employer, they end up making things difficult for the ex-offenders. This is arguably true because as Mays & Winfree (2009) pointed out, lack of second chance for ex-offenders makes them develop immune to arrests and incarceration. In fact, a study conducted by Holzer (2003), found out that some offenders like it more in prison than when they are out in the community. They argue that the biggest and most intriguing thing about prison is that one is denied freedom of doing what they want and that there is no difference of being in prison and when out in the community

Chemical Industry Safety Essay Example | Topics and Well Written Essays - 1500 words

Chemical Industry Safety - Essay Example After review of the availed data, safety parameters in a chemical industry was reached at as the main project goal. Analysis of these parameters was divided into four categories. These are risks the chemicals impose on human lives, measures necessary to avoid chemical risks, fire and explosion prevention and general safety within the factories. The recommendation from the study was a challenge to the Saudi government to ensure relevant industrial laws are enforced. It is important to note that Saudi Arabia has made significant growth economic wise, an important aspect which can be attributed to the firm industrial base. Saudi Arabia has emerged to be among the few countries in the region that are in full support of their industrial sector. One of the beneficiaries of this support are the chemical industries which have significantly grown throughout the years courtesy of a supportive Saudi government. In spite of all these, the chemical industries have posed to be among the most delicate industries in terms of safety due to the various hazardous chemicals dealt with. A part from this being a major concern, research has proven that accidents in industries are being caused by: human errors, working environment and poor management in terms of safety. It is conclusive to say that productivity of various industries is largely dependent on the safety of employees. Safety is therefore paramount and should be handled above any other thing.

Saturday, July 27, 2019

Security issues pertaining the Immigration from North Africa to EU Research Paper

Security issues pertaining the Immigration from North Africa to EU countries - Research Paper Example Indeed, Ayuman Zohry asserts that, â€Å"the Mediterranean Sea marks one of the sharpest demographic and economic divides currently to be found on the world map† (Zohry p.3). The observation of the author is that, to the north, occupied by European nations, lies countries who characteristically have low demographic growth and levels or standards of living are actually high (Zohry p.3). Ironically, just down the south which now is heavily occupied by Maghreb nations, things are totally different; demographic growth is one of the highest in the world, their economies small and inefficient as compared to that of north, and life expectancy as compared to the north is low (Zohry p.3). Immigration to Europe by Maghrebians is contributed both by push and pull factors. For example, Europe is experiencing low presence of productive age bracket, as more citizens get old. As a result, most of the countries have reformed their immigration policies to attract immigrants to fill up job positions (Zohry p.4). On the other hand, rising levels of unemployment and poverty among the Maghreb countries is forcing the citizens to take all risks in order to escape to Europe where the prospects of having better lives are high (Zohry p.4). As immigration to the north remain purely an economic understanding, numerous evidences now point out that the presence of Maghreb citizens in Europe can no longer be solely attached to economic needs, but rather, they are becoming a source of increasing insecurity issues in the region. What needs to be remembered is that Maghrebians originating from a dominantly Arabic region where Islam religion and culture dominates that their integration into European world with purely different social and cultural orientation is not always easy. Moreover, economic hopes prior to immigration may not materialize, while survival opportunities may be harsh as a result of the new environment, thus the only option to survive may be to enter

Friday, July 26, 2019

High Aspect Ratio Photolithography for MEMS Application Article

High Aspect Ratio Photolithography for MEMS Application - Article Example Review There are several methods that have been used in photolithography and fabrication of molds for use in metal microstructures. LIGA is one of the most common methods that have been previously used for this purpose; this approach has some advantages in that it can be used with tall microstructures that ranged from 100Â µm to 1mm. The effectiveness of this method is that it has no effect on the lateral dimensional accuracy of the long microstructures making it a versatile method, and this explains why it is popular among other photolithographic methods. The limitation of this method is that fabrication of LIGA involves a considerably high cost, and lack of an x-ray synchronized source that would give hard x-rays of high intensity and with low divergent properties. Reactive Ion Etching (RIE) s another method that involves polyamide, which is sued to fabricate low cost high aspect ratio structures as compared to LIGA above. With this process, a thickness of 100Â µm is achieved wit h the aspect ratio being 10. The limitation of this process is the tediousness of modifying the RIE machine. In addition to these approaches, there are several other methods that have been used for this purpose and include the high aspect commercial photolithography with photoresists and a UV light source, and the use of a photosensitive polyamide with a UV exposure in fabricating metal molds. The research by Miyajima & Mehregany (1995) involved integrating the above methods in previous studies, and solving the limitations of the studies to achieve low cost high-aspect-ration structures in photolithography. To achieve this, commercially available positive photoresists and UV exposure increasing molds were used together with electroless nickel plating. In the research, a 2-3Â µm line width was maintained and increasing the photoresists thickness, that the above LIGA approach in photolithography lacked. The research used electrostatic actuator micro machined at 1.5Â µ active gaps wi th a polysilicon of up to 5Â µm. The difference in this approach was that instead of increasing the gap height, the gap side was increased. This resulted to reduced use of high aspect ratio structures due to reduced force/torque. This is the main difference comparing this approach and the previous approaches in photolithography. Coating speed was very important in the cause of this research. A lower speed of 1000 rpm portrayed rough surfaces in the photoresists and mask-wafer spacing was small to result to a high resolution pattern. The optimum speed for high resolution was set at 2000rpm and a uniform coating, thickness and a smooth final surface was achieved after the final layer. The prebake temperatures were essential in that an extended prebake time resulted to high-resolution with diluted developer and standard exposure. The prebake temperature ranged between 95 and105 oC, with the optimum temperature being set at 100oC. After each layer, prebake was done at the same temperat ure to enhance drying. This was because, prebake after applying the second layer was observed to result to cracking mainly due to uneven heating in the two layers that resulted to stresses, and eventually cracking. The optimum prebake temperature of 100oC at 30 min was selected as the optimum prebake conditions after each layer. This time was important in that a short prebake time could have resulted to defects caused by the remaining solvent in the photoresis

Thursday, July 25, 2019

Critique a TV or radio commercial, an Internet advertisement, or a Essay

Critique a TV or radio commercial, an Internet advertisement, or a print for Gastroesphageal (Gerd) use Nexium for the medication - Essay Example This disease is affecting more and more individuals each day, including very young children. This paper investigates two kinds of treatment for GERD, one is FDA-approved and the other is not. Looking at their advertisements and reports of use online, the paper determines which treatment is better for patients with GERD. GERD is becoming more and more common nowadays and what was once thought as a simple nuisance related to eating has now been recognized as a disease (Maranto, 2001). GERD is characterized by acid reflux coming from the stomach and reaching the esophagus, causing the patient to vomit, feel uneasy, suffer from chronic cough, laryngitis, abdominal pain, dysphagia, anemia, weight loss, or even asthma. There are some cases where the patient even experienced heartburn (FDA, 2008), making the symptoms quite vague to determine. Some experience reflux after eating a large meal or enjoying their favourite dish. This led to the belief that GERD is triggered by some food ingredients. Still others thought the disease is caused by overeating, thus they watched their diet but still experienced the same problem. Although the main cause of GERD was not yet revealed, experts have made different solutions to remedy the problem. On the conservative side, people were asked to watch their diet, eat nutritious food, and avoid stress. However, others were prescribed to undergo surgery, which did not help as patients experienced more problems later on, including cancer of the esophagus (Tygat, 2002). Experts have yielded to the belief that surgery is least required; therefore resorting to medical treatments. The two treatments investigated in the paper are Nexium and Betaine Hydrocloride (Hcl) with Pepsin. Approved for drug use by the FDA for the treatment of GERD including young children age 1-11 years (â€Å"Nexium†, 2008), Nexium is composed of esomeprazole magnesium in liquid and capsule form. It is manufactured by

Wednesday, July 24, 2019

Criticism on mass media found in Stones Natural Born Killers Research Paper

Criticism on mass media found in Stones Natural Born Killers - Research Paper Example The two attractive serial killers have already killed 52 people in the course of three weeks when the story of the movie starts. Both of them gain fame through Wayne Gale, a sensationalistic journalist, and host of the tabloid TV-show American Maniacs. After being bitten by a rattlesnake and searching for anti-venom in a convenience store, Mickey and Mallory get arrested by the police at and end up in prison. After some time Wayne Gale arranges an interview with Mickey, which should be broadcasted right after the Superbowl. The interview provokes a riot between the inmates and the prison guards, giving Mickey and Mallory the chance to flee. Wayne is coming with them and is filming the entire jailbreak. After killing Wayne and leaving his, still recording, camera behind as evidence, they begin a new life. In the end they are shown in a mobile home with two little kids and another one on its way. Even though the road, the route 666 to be precise, is displayed in the first part of the m ovie and in the very end, Natural Born Killers is not by definition a road movie. The Oxford dictionary (2010: 1536) defines a road movie as â€Å"a film of a genre in which the main character is travelling, either in flight or on a journey of self-discovery†. Even though self discovery surely is part of the reason why Mickey and Mallory travel around - which can be seen in the scene where Mallory throws away her old clothes, and with that leaves her childhood behind (Stone, Natural Born Killers, 1994: 0:19h) - that is not the main topic the movie is about.

Tuesday, July 23, 2019

Marks and Spencer and Global Environmental Factors Essay

Marks and Spencer and Global Environmental Factors - Essay Example Marks and Spencer is a highly successful giant operating in the UK retail sector. The success of the organization has been due to its clear mission statement and vision. It has managed to become a powerful and vibrant brand in the UK for the past one hundred years. A diverse product line enables the organization to achieve efficiency and effectiveness. It has premium products that cater to the unique requirements of various segments. Marks and Spencer pursues a dynamic business strategy in which its tries to give the consumer a sense of attachment and feeling with specific brands. This is a highly successful strategy that has enabled excellence and quality at operational and strategic levels. Marketing operations of the organization is also based upon applying smart and prudent strategies. Marks and Spencer conducts an extensive research and appraisal of the business environment. It determines clear and precise goals based upon its strengths and weaknesses. Appropriate business strat egies are formulated in order to take advantage of business opportunities. The organization seeks to use its core competencies.The rapid rise of globalization has created tremendous opportunities for business organizations. However it has led to significant challenges for business processes and structures. In the twenty first century, marketing staff cannot ignore the importance of global environmental factors. These factors need to be studied and analyzed in order to achieve optimum results.

Explain the contribution of Teresa of Avila to mysticism Essay Example for Free

Explain the contribution of Teresa of Avila to mysticism Essay Transfer-Encoding: chunked i »? Explain the contribution of Teresa of Avila to mysticism (35) Mysticism is an aspect of religious experience that is little understood. This term has been used to describe experiences that reveal spiritual recognition of truths beyond normal understanding, from the mildly ecstatic to the occult. It has been said that there are certain features which accompany such experiences which enable their recognition, such as a sense of freedom from the limitations of time, space and the human ego. Believers may also experience a sense of â€Å"oneness† or unity with God, accompanied with bliss and serenity. Mysticism is seen as the closest a human being can ever come to actually meeting God in this life. Mystical experiences can also be classified into two areas: extrovertive, where one experiences unity in the world through the physical senses and introvertive, where the person loses their identity as a separate individual and slowly merges into the divine unity. A key introvertive mystic is Teresa of Avila. In examining her contribution to religious experience, a good place to start is considering her background. Teresa’s background may be key to understanding her enigmatic personality and experiences. She was a woman from a wealthy background and had a turbulent start in life. When she was seven her mother died, and when she was fourteen she ran away to seek martyrdom. She had an alleged love affair with her cousin that tarnished her reputation and effectively made her unmarriable. This, coupled with her obsession with books of chivalry, may have corrupted her view of what love really is. Her father decided to send her into an Augustinian convent where she was very unhappy. This sense of rejection played a major part in her later religious experience. It was while she was in the convent that her religious experiences began. In 1554 she had a deeper conversion when she saw a statue of Jesus after he had been whipped. She was deeply moved and wrote, â€Å"I felt so keenly aware of how poorly I had thanked him for those wounds that, it seems to me, my heart broke. I threw myself down before him with the greatest outpouring of heart. † After this experience she progressed into a life of intense prayer and the Catholic practice of mortification, so much so that he motto became, Lord, either let me suffer or let me die. She was also deeply influenced by the Confessions of Augustine and other theological books – although she did not have access to the Bible. Perhaps the single most influential experience she had was when she ‘came back from the dead’ after suffering from what is thought to have been malaria. This increased her notoriety. Moving on, Teresa was encouraged to write about her experiences and her books continue to influence mysticism today. Her two main writings are Way of Perfection and The Interior Castle. Way of Perfection is considered her spiritual autobiography. Here she emphasises the importance of praying mentally as well as vocally. In sixteenth century Spain the common people were encouraged to restrict themselves to vain repetitions of learned-off prayers, Teresa rejected this in favour of a more personal relationship with God. Her superbly inspiring classic on the practice of prayer is as fresh and meaningful today as it was when she first wrote it. The Way of Perfection is a practical guide to prayer setting forth the Saints counsels and directives for the attainment of spiritual perfection. Through the entire work there runs the authors desire to teach a deep and lasting love of prayer beginning with a treatment of the three essentials of the prayer-filled life fraternal love, detachment from created things, and true humility. St. Teresas counsels on these are not only the fruit of lofty mental speculation, but of mature practical experience. In The Interior Castle she compares the soul to a castle with seven rooms, with the Trinitarian God residing in the inner room. Growth in prayer enables the believer to reach a deeper intimacy with God, symbolised by a progressive journey through the rooms of the castle. She also describes the resistance that the Devil places in various rooms, to keep believers from union with God. Throughout, she provides encouragements and advice for spiritual development. Teresa’s writings lack Biblical references due to the Spanish Inquisition restricting access to the scriptures, and this grieved her. William James identified four characteristics of religious experience: ineffability; noetic quality; transiency and passivity. All of these care clearly apparent with Teresa’s experiences. Starting with ineffability, this is when one experiences a feeling that cannot be described to anyone else. She wrote that, â€Å"the soul is fully awake as regards God, but wholly asleep as regards the things of this world. † Secondly, noetic quality is when the mystic experience gives insight into truths unobtainable by the intellect alone. This is also apparent in Theresa’s experiences: â€Å"when I return to myself, it is wholly impossible for me to doubt that I have been in God, and God in me. † Thirdly, transiency. The religious experience does not last for long, usually half an hour or so. Though they are remembered, they are imperfectly recalled, but recognised if they reoccur – the recipient usually feels a profound sense of the importance of the experience. Associated with Teresa’s raptures are always visions. Her most famous vision involved her seeing a small angel with a beautiful face holding â€Å"a long golden spear† tipped with a â€Å"little fire† which he thrust into her heart. Finally, there is passivity, when the mystic feels as if they have been taken over by a superior power. In Teresa’s case, her visions were sometimes accompanied by levitation or strange screams. It could be this aspect that led many to believe she was possessed by the devil. In terms of impact, Teresa of Avila had a profound influence on religious experience. She the first female saint of the Roman Catholic Church – the saint of headache sufferers, rather oddly. She was somewhat of a reformer, emphasising a personal relationship with God above rigid sacramentalism. In 1562 she established the strict Carmelite order in various areas of Spain and her writings continue to be studied by believers today.

Monday, July 22, 2019

One child policy of China Essay Example for Free

One child policy of China Essay The issue of population growth has been one of the major problems faced by world over past century. The exponential population growth, popularly termed as population explosion, has led to unprecedented rise in human population, which has numerically grown by over 4 billion to 6 billion in the last hundred years itself. This enormous growth in human numbers has spawned social and economical problems of severe complexity, especially considering the fact that most of this growth has happened in economically underdeveloped countries of Asian and African region, particularly India and China, both of whom have seen their population growing past a billion mark. Supporting such huge number of ever rising population is indeed a challenge for any country, as natural resources threaten to run short, and economic privations become a general norm. Under such circumstances, population control becomes a necessary government objective, the validity, importance and meaningfulness of which are undisputable from environmental, economic and social angels. However, population control policies have always generated controversies from humanitarian and ethical viewpoints, the most noted example of them being the population control policy of People’s Republic of China that restricts couples to having just one child (Xue, 1996). Although highly effective under China’s strict state policies, it is indeed an extreme measure that has invited criticism from all over the world because for its forceful rather than coercive implications. Issues involved As stated earlier, unchecked rise in population is indeed an invitation to complex and unmanageable problems that no nation state can handle irrespective of its size and resources. However, the issues involved with China’s one child policy are very complicated and affect some basic concepts of right to life and existence China launched its aggressive family planning scheme in mid of 1970s when suddenly its policy makers realized the dangers of a rapidly growing population that had reached one billion mark by 1980s (Smith, 1991). In the previous two decades the government had failed to take in cognizance of growing population due to stability and improvement economic conditions, availability of medical facilities, medicines and drop in child mortality. More ominously, as demographers realized, the rapid growth of population in previous decades implied that by 1980 more than half the population was approaching marriage age, which meant that even under decreasing fertility rate, the Chinese population would reach 1. 4 billion by end of the century (White, 2003). This realization launched Chinese policy makers and government in a frenetic attempt to implement some of the strictest population measures that included a one-child policy per couple to contain the population under 1. 2 billion (Richards, 1996). This draconian measure was explained and justified from various social and economical angels, one of which was arguable shortage of cultivable land (Smith, 1991). As government argued, the cultivable land per person had come down from . 20 hectare in 1949 to . 10 hectare in 1980 due to almost doubling of population in the same period and hence the ensuing crisis demanded critical measures (ibid). Moreover the state infrastructure and its capacity to support such large population, provide adequate medical and educational facilities and ensure jobs for it would become increasingly difficult. As claimed by supporters of the one child policy, the policy was merely concerned with providing economic incentives and preferential treatment to families with one child such as paid pregnancy leave, lucrative salary bonus, and state sponsored or free educational and medical facilities, facilities that families with more than one child lack. Further disincentives created for larger families include financial penalty on birth of second and third child that are respectively 20 and 30 percent of the annual income of the family (Richards, 1996). The policy was tooth and nail opposed by a large proportion of Chinese people, and especially by those in rural areas but government decided to continue with it seeing its possible benefit in controlling the population question. One of the main problems disturbing Chinese leaders was China’s low GNP and very simple calculations showed them that to increase GNP in the longer run, they required to reduce or contain the number of people, which was the easy way against the hard route that involved working towards increasing the economic output (Feng, 1996). Containing population growth was presented was the single panacea that could increase per capita income, help achieve modernization plans, give impetus to the economy and solve the problem of additional resource requirements that rising population presented (Feng, 1996). The one child policy is considered officially successful and instrumental in significantly reducing birth rates, fertility rates, growth rates and death rates and its expected that soon the population would began to decline at a faster rate as children born after the implementation of the policy would have less desire to have a family of more than one child (Richards). Also to wash off its hand from the negative effect of the policy, such as increased number of female feticide, and suicides among Chinese females, the government insistently attributed them to backward and obsolete Chinese culture and customs. Conclusion Despite the claims of the supporters and the official government, it cannot be denied that the very concept of the one child policy involves flagrant violations of the rights to live, procreate and live socially. In its zeal to implement the policy, Chinese authorities permitted such extreme measures as forcible abortions and sterilization, which were openly illegal in every humanitarian statute (Xue and Xiaokang, 1996). By making childbearing an illegal act, the government forcibly tried to change the demographic dynamics with dangerous social consequences that threatens to create a mundane and homogenous society bereft of any relation except parents and in-laws. Also the one child policy triggered a large number of female-infanticide that threatened to dangerously alter male-female sex ratio in China. Of course the most cruel fate was reserved for those who were born outside this policy, that is the second and third child of the family who were denied any state support and facility in a perfectly state controlled society. In the wake of an economically prospering and comparatively stabilized China, it’s the call of the hour for Chinese government to finally abandon and bury its anti-people one child policy and work on creation of a more informed society.

Sunday, July 21, 2019

Human Resource Management in Pakistan

Human Resource Management in Pakistan Pakistan is categorized in the list of developing countries. Many multinationals organizations are operational in Pakistan and along with these multinational organizations many large and small businesses are also operating in Pakistan. Now a day there is a trend of doing business thats why both experienced and well educated entrepreneurs are staring their businesses and this will a positive sign in the success of Pakistan. In Pakistan, most of the organizations dont have a proper human resource department to perform all the related activities of human resource department. Organizations dont give importance to the human resource department and do not realize the effectiveness of human resource department. They think that hiring a person is the only responsibility of human resource department in any organization and it can be done by any other person of the organization. But on the other hand, many multinational and national organizations realize the importance of human resource department and they have a proper human resource department in their organization and they are achieving the results positively. Organizations are now thinking and many organizations start building a proper human resource department so that they meet the challenges of the market. So in near future, we will see that almost every organization must have a proper human resource department and human resource managers are performing th eir duties effectively. PEST Analysis A PEST analysis is an analysis of the external macro-environment that affects all firms. P.E.S.T. is an acronym for the Political, Economic, Social, and Technological factors of the external macro-environment [1]. Political, economic, social and technological forces form the human resource management policies and activities. Local economy in terms of output and demand of labor is affected by the global economy influences. Political Factor: Political factor is more complex in our scenario because Pakistan is facing political instability and its relation to the other factors which are related to the human resource management. As Pakistan is in the category of developing countries and political environment is constantly changing, mainly in the area of regulatory requirements. Employment legislation, human rights, pay equity, occupational health and safety, industrial relations legislation and pension all impose on most human resource management activities, including selection, training and rewards. Also, government can get involved in the economy to influence economic activity and thus change labor market trends. In the meanwhile, government can influence on the work week and mandatory employee benefits which is directly related to the human resource management [2]. Economical Factor: A human resource management practices are strongly influenced by the current economic climate of the country. Skill level of workforce and labor cost are main factors of human resource management which are affected by the economical factor of a country. As Pakistan is a developing country and dont have a strong economic conditions which also impact on the organizations and they also dont have very much resources and on the other side those organizations who have resources only invest a certain level of amount which the organizations think they get back with profit. Due to weak economic conditions, organizations lack in competent human resource because people dont have much resources to get high profile employees. Due to economic condition, small businesses do not build a proper human resource department. They think that this will be wastage of money but do not give importance to it. Social Factor: Social factor also affect the human resource management practices of any country. Demographics, class structure, education, culture and entrepreneurial spirit are some of the parts of social factor which directly affect the human resource management of any country. In Pakistan, this factor plays a very important role but unfortunately plays a negative role to some extent. Some parts of this factor also play a positive role like education and entrepreneurial spirit are the most important ones. On the other hand, some organizations and government sector organizations are ruled by the class structure and demographics politics. Technological Factor: Technological factor plays a very important and also positive role in the human resource management. Those organizations that have a proper human resource department are now using latest technology and due to this employees confidence is built on the organization and they work more effectively because they know they get what they deliver. Most of the human resource departments are using customized softwares because of which their efficiency and effectiveness increased and they are delivering their best to the organization. These softwares help the human resource department in the time of recruitment and performance appraisals etc. Areas of Human Resource Management There are different areas of human resource management and here I select two areas of human resource management which I think are the most important areas of human resource management. The selected areas of human resource management are recruitment and selection. These both are the important areas of human resource management because if you dont select a right candidate for right position than you do not get the required results from that candidate. I will further high light the importance of these two areas by using an example of a company. The company which I select for this evaluation is wi-tribe Pakistan limited. I will discuss how the internal and external factors of wi-tribe affect the recruitment and selection process. Recruitment and Selection: Recruitment  refers to the process of attracting, screening, and selecting qualified people for a  job [3].  Different organizations outsource some of the recruitment process but there are organizations which perform the recruitment process itself. wi-tribe has its own full-fledged human resource management department which performs the activities related to human resource department. But there are few activities which wi-tribe outsource to different consulting organizations. wi-tribe outsource these activities to HRS global. Internal and External Factors The external factors [4] of an organization include; Economic forces Social, cultural, demographics and environmental forces Political, legal and governmental forces Technological forces The internal factors of an organization include; Employees Suppliers Distributors Economic Forces: If the economic conditions of wi-tribe is not so good than they have to think about the cost incurred while conducting the recruitment and selection process. So because of this the organization tries that source of recruitment which will bear a lower cost of recruitment for each candidate and this will affect the selection of the candidate and there are chances that the wi-tribe will not select the right candidate and this will affect its operations and performance. Social, Cultural, demographic and Environmental Forces: These forces also have a strong effect on recruitment and selection process. If wi-tribe has a recruitment and selection process which is opposite to the social and cultural trends than this will also affect the recruitment and selection of the right candidate. Social, cultural, demographics and environmental forces affect the organization and it is the responsibility of the management to set the policies of the organization in a way that they are not affected by these factors. Management has to handle these forces otherwise they are hurdles in the way of recruiting and selecting the right candidate for the right position. Political, Legal and Governmental Forces: A number of government regulations have direct impact on recruitment and selection process. Trade unions also play a vital role in recruitment and selection. But these unions and regulations sometimes badly affect the organization and play a negative role. In wi-tribe there are no unions but they are affected by the regulations imposed by the government and also the Pakistan telecom authority. Political pressure is also used for any post which also affects the image of the organization among its employees and outsiders even the employee has the capabilities for a certain post. Technological Forces: Technology is also a factor which effects on the organization but in the case of wi-tibe it has more important role because wi-tribe is working in internet providing industry and providing wireless internet connections to its customers. wi-tribe has to stay up to date in his technology so that he can compete his competitors in technology. The more the latest technology the wi-tribe uses the more the positive impact effects on its customers wi-tribe impose. Now a days wi-tribe is using the latest technology available and importing that technology from china. For the handling of that technology wi-tribe recruits and selects the most capable candidates so that they handle that technology with care and customers get the best services. Employees: Employees are the back bone of any organization. Those organizations that are successful in the market are only because of their competitive employees. wi-tribe also have competitive employees which are capable of achieving their goals and because of these employees wi-tribe become the number 1 internet providing company in Pakistan within few years. This shows how effective the human resource department wi-tribe have because these employees are selected by the human resource department. Suppliers: Suppliers are also the important factor which affect the organization and play important role in the success of the organization. Those organizations who have effective and best suppliers are leaders in the markets and leading the market because the facility which you are offering to the market is a quality product or not based on your suppliers because if your supplier supply you the best quality products than you can deliver the best product. With garbage event his top leaders cannot produce the master piece. Distributors: Distributors are also the important factor and they are your front line army men. If you produce the best quality product and because of your distributors negligence your product will be infected than you are unable to lead the market and get required result. Some products are sensitive and need some extra care. Recommendations Every organization is looking for perfection in his every department. Here are some recommendations related to human resource management department of wi-tribe so that they can achieve their targets easily. They give full rights to their human resource department and also gave them the freedom of recruiting and selecting the employee which they think is the most suitable for the given position. Human resource department also include at least a single person from every department during the recruitment process of that department so that they can select the right candidate.

Saturday, July 20, 2019

Russian and Chechnyan conflict Essay -- essays research papers

Conflicts in a country occur everywhere in the world. Russia and Chechnya's conflict is one example.There were many reasons and factors that led this conflict to grow into a war. Both Russia and Chechnya had different goals and interests that they tried to achieve. This led them to oppose one another and see eachother as enemies. The following is a full analysis of the conflict, which explains the background factors, which contributed to it. The Chechnya- Russia conflict, can be more understood by looking to the past. The historical background is needed to display the whole picture of the war. The area in the southern Russia was called the Caucasus region. Many non-Russian ethnic groups lived there. It all began when the czars started a 300-year attempt to conquer the Northern Caucasus in 1560. They failed to take over Chechnya and other areas of the Caucasus because the Ottoman Empire had conquered them. The Chechens converted to Islam when they became under the Ottomans rule. Russia still did not give up. It made stronger attempts to invade the area and finally forced the withdrawal of the Ottomans by 1785.After winning the Caucasian War, the Russian government pressured many people to leave from Chechnya to different Muslim countries of the Middle East. In 1877,1920,and 1929 the Chechens made unsuccessful rebellion attempts against the czars and later Soviet powers. Their main goal behind this was to resist unification, anti-religion campaigns, and Russification. B...

The Economic Agency of Women in Malthus’ Essay on the Principle of Popu

The Economic Agency of Women in Malthus’ Essay on the Principle of Population It is difficult to examine the question of the division of labor within the household in Malthus’ writings as it seems to be entirely outside the scope of his work. Though his conclusions are predicated on the relationship between men and women, from reading his writing one has the distinct impression that women are not really a factor. In spite of this, an examination of the implications inherent in Malthus’ analysis is revealing of some basic assumptions he makes regarding the economic role of women. With particular regard to the question of agency within the marriage, Malthus’ arguments and conclusions are in opposition to the arguments put forth by Smith in his Lectures on Jurisprudence. Malthus builds his argument upon two axiomatic statements: â€Å"First, that food is necessary to the existence of man. Secondly, that the passion between the sexes is necessary and will remain nearly in its present state† (Malthus, 1798, Ch 1). Though he does not identify it as such, Malthus makes a third assumption: â€Å"Population, when unchecked, increases in a geometrical ration. Subsistence increases only in an arithmetical ratio† (Ch 1). What this creates, in his model, is a society that is driven by population pressures to expand and held back by a variety of checks. These checks divide into two basic categories, preventive and active. The active checks are what Malthus terms â€Å"vice† and â€Å"misery† and are interesting for the purposes of this paper only in that they are unavoidable aspects of every society. The preventive checks, however, are all predicated on members of society delaying marriage. These preventive checks, while the y vary in the speci... ...besides the cost they incur on the men who father their children. In conclusion, we return to Adam Smith’s model of marriage in his Lectures on Jurisprudence. For him, marriage was predicated on the next generation. It was a tool, not only to provide for the next generation as with Malthus, but for the very existence of children capable of inheriting and continuing the family line. Malthus creates a much more dismal perspective of children, the only product of women, as mere dead weight. In providing the next generation, women merely increase the pressure of population on the food supply, with no consideration on a micro level of the advantages of child bearing. References Malthus, Thomas R (1798). Essay on the Principle of Population [Electronic Version]. Retrieved September 19, 2003, from http://etext.lib.virginia.edu/toc/modeng/ public/MalPopu.html

Friday, July 19, 2019

International Copyright Circumvention Essay -- Technology Copyright Es

International Copyright Circumvention A little under three years ago, I heard about a case where a programmer had been arrested for a program that bypassed the copy protection mechanisms in one of Adobe's products1. People who have published information on or performed security circumvention in the past, even when done in a non-destructive manner have faced some legal problems. Specifically, it reminded by of the Kevin Mitnick case2 a few years earlier. In that case, a hacker was detained for two years, without bail, pending a trial, for gaining access to (but not damaging) several corporate networks. This new case however had an different twist - the security circumvention was done only to let people access documents that they already had a right to have, and it was done outside the United States. That raises issues regarding the United States having any right to do what they did, and even if they did have the right, was a wrong even committed. This case is an example of something which a decade earlier would never have even been considered to be illegal. But, it falls into in of the heavily opposed section 12013 of the new Digital Millenium Copyright Act which tries to halt circumvention of anti-piracy measures. There was opposition before the law passed, but it became stronger when the DVD CAA tried to oppress distribution of the DeCSS - code that could bypass the encryption used on DVDs.4 (this was before the Abode case) The intended purpose of DeCSS was to facilitate the development of an open-source DVD player. There were no DVD players for Linux, BeOS, FreeBSD, or any of the other operating systems that now have DVD players thanks to the DeCSS code. However, if the DVD can be decrypted and decompressed, it can also be re-compressed and re-distributed in another medium more practical for bootleggers, such as VideoCDs. (Which could also be done simply by playing the DVD in a normal DVD player, recording the output, just not producing as high quality results.) At the time no such re-encoding tools were available, and such behavior would be protected under traditional fair use for personal backups. Furthermore, the code was released anonymously by someone outside the United States. This lead to an initial attack using trade secret laws (The DMCA's anti-circumvention aren't protected by international treaties on copyright such as the Berne c... ...umvention tools is and has been illegal anyway. And trying to aggressively impose the views of our companies on our countries is certainly uncalled for. Works Cited "Fallout From Def Con: Ebook Hacker Arrested by FBI", Slashdot. July 2001 http://yro.slashdot.org/article.pl?sid=01/07/17/130226&mode=thread&tid=93 (for more from Slashdot on the case: http://yro.slashdot.org/search.pl?query=Sklyarov) "Free Kevin Mitnick" http://www.freekevin.com/ "Unintended Consequences: Five Years under the DMCA", Electronic Frontier Foundation, http://www.eff.org/IP/DMCA/unintended_consequences.php "CSS and DeCSS", DeCSS Central, http://www.lemuria.org/DeCSS/decss.html "Berne Covention for the Protection of Literary and Scientific Works" http://www.law.cornell.edu/treaties/berne/overview.html "Enforcement of DMCA Criminal Penalties Suffers Setback", Copright Corner. March 2003. http://www.unc.edu/~unclng/Copy-corner53.htm Locke, John. "Two Treatise of Government" Cambridge, Cambridge University Press, 1967. http://www.ecn.bris.ac.uk/het/locke/government.pdf "Constitution for the United States of America" September, 1787. http://www.constitution.org/constit_.htm