Monday, December 30, 2019

Welsh v. United States (1970)

Should those seeking conscientious objector status under the draft be limited to only those who make their claims based on their personal religious beliefs and background? If so, this would mean that all those with a secular rather than religious ideology are automatically excluded, regardless of how important their beliefs are. It really makes no sense for the U.S. government to decide that only religious believers can be legitimate pacifists whose convictions should be respected, but thats exactly how the government operated until the militarys policies were challenged. Fast Facts: Welsh v. United States Case Argued: January 20, 1970Decision Issued:Â  June 15, 1970Petitioner: Elliot Ashton Welsh IIRespondent: United StatesKey Question: Could a man claim conscientious objector status even if he had no religious-based grounds?Majority Decision: Justices Black, Douglas, Harlan, Brennan, and MarshallDissenting: Justices Burger, Stewart, and WhiteRuling: The court ruled that claiming conscientious objector status was not dependent on religious beliefs. Background Information Elliott Ashton Welsh II was convicted of refusing to submit to induction into the armed forces - he had requested conscientious objector status but did not base his claim on any religious beliefs. He said that he could neither affirm nor deny the existence of a Supreme Being. Instead, he said his anti-war beliefs were based upon reading in the fields of history and sociology. Basically, Welsh claimed that his had serious moral opposition to conflicts in which people are being killed. He argued that even though he was not a member of any traditional religious group, the depth of sincerity of his belief should qualify him for exemption from military duty under the Universal Military Training and Service Act. This statute, however, allowed only those people whose opposition to the war was based on religious beliefs to be declared conscientious objectors - and that did not technically include Welsh. Court Decision In a 5-3 decision with the majority opinion written by Justice Black, the Supreme Court decided that Welsh could to be declared a conscientious objector even though he declared that his opposition to war was not based on religious convictions. In United States v. Seeger, 380 U.S. 163 (1965), a unanimous Court construed the language of the exemption limiting the status to those who by religious training and belief (that is, those who believed in a Supreme Being), to mean that a person must have some belief which occupies in his life the place or role which the traditional concept of occupies in the orthodox believer. After the Supreme Being clause was deleted, a plurality in Welsh v. United States, construed the religion requirement as inclusive of moral, ethical, or religious grounds. Justice Harlan concurred on constitutional grounds, but disagreed with the specifics of the decision, believing that the statute was clear that Congress had intended to restrict conscientious objection status to those persons who could demonstrate a traditional religious foundation for their beliefs and that this was impermissible under the . In my opinion, the liberties taken with the statute both in Seeger and todays decision cannot be justified in the name of the familiar doctrine of construing federal statutes in a manner that will avoid possible constitutional infirmities in them. There are limits to the permissible application of that doctrine... I therefore find myself unable to escape facing the constitutional issue that this case squarely presents: whether [the statute] in limiting this draft exemption to those opposed to war in general because of theistic beliefs runs afoul of the religious clauses of the First Amendment. For reasons later appearing, I believe it does... Justice Harlan believed that it was quite clear that, as far as the original statute was concerned, an individuals assertion that his views were religious was to be regarded highly while the opposite proclamation was not to be treated as well. Significance This decision expanded the types of beliefs that can be used to get conscientious objector status. The depth and fervency of the beliefs, rather than their status as part of an established religious system, became fundamental to determining which views could exempt an individual from military service. At the same time, though, the Court also effectively expanded the concept of religion well beyond how its typically defined by most people. The average person will tend to limit the nature of religion to some sort of belief system, usually with some sort of supernatural basis. In this case, however, the Court decided that religious...belief could include strong moral or ethical beliefs, even if those beliefs have absolutely no connection to or basis in any sort of traditionally acknowledge religion. This may not have been entirely unreasonable, and it was probably easier than simply overturning the original statute, which is what Justice Harlan seemed to favor, but the long-term consequence is that it fosters misunderstandings and miscommunication.

Sunday, December 22, 2019

Gender Identity Paper - 1475 Words

The determination of gender identity is much deeper than whether a person is born a male or a female. The exact identifier that separates gender identity is currently unknown but researchers believe that genetics, hormones, reproductive organs, biological, and environmental factors all play a role in distinguishing a person’s gender identity. A person’s physical gender and their sense of gender are formed at two different times in two different parts of the body. A person’s gender is whether they are born male or female, but the way they identify themselves may be the opposite, which is not uncommon and has occurred since the beginning of time. In culture males are known to be the stronger, more aggressive sex, while females are the†¦show more content†¦For men, they are stronger and more aggressive when their testosterone levels are high and they are able to perform better in actions that require physical performance. The nature side of the theory reli es on prenatal hormones that modify the brain and peripheral tissue and the development of male or female external genitalia. Although a person may have a certain physical gender, their gender role is the adoption of masculine or feminine behavioral traits that are appropriate for that specific sex. Gender identity differs from the gender role because it is an individual’s personal sense of sex, which is not necessarily their physical gender. There are multiple stages from childhood to adulthood when hormones are present that are identifiable of a specific gender. The pituitary gland (or hypophysis) secretes many hormones during puberty including adrenocorticotropic hormones, growth hormones, gonadotrophins, prolactin, and thyroid stimulating hormones. Gonadotrophins, which include luteinizing and follicle stimulating hormones, stimulate sex hormone production in the ovaries or testes and also lead to egg and sperm maturity. 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Saturday, December 14, 2019

Types of Budget Free Essays

History of Indian Budget India’s first Finance Minister Sir R. K. Shanmugham Chetty, presented the first Finance Budget of independent India on November 26, 1947. We will write a custom essay sample on Types of Budget or any similar topic only for you Order Now Since then, 28 differentUnion  Finance  Ministers have been presenting the budget year after year. Initially, major attention was paid towards the agriculture sector but as the economy evolved, the focus shifted from agriculture to other sectors like industrial, financial etc. During the early the fifties, Indian budget highlights revolved around the public sector and public finance and hence, back then – taxation, inflation, public savings etc were much talked about topics. This trend continued till the finance budget 1985-86. The change in the approach began with Mr. Manmohan Singh who served as the Union Finance Minister under the leadership of Mr. P. V. Narsimha Rao. Mr. Singh was instrumental in headstarting the new phase of economic liberalization. He reduced the control of Government over public sector units through disinvestment. The liberalization process which he started years back is still followed and is seen in interim budget and Indian  budget  announcements  every year. This year also live union budget 2011 will be announced by Pranab Mukherjee. Facts Bite * First Finance Minister: Shanmugham Chetty * Number of Finance Minister Since Independence: 28 * Maximum Number of Budgets Presented by: Morarji Desai * Economic Liberalization Started by: Mr. Manmohan Singh ( Finance Minister 1991) * Current Finance Minister: Mr. P. Chidambaram Explain the different types of budgets in detail, with the help of suitable examples. In every business planning is the most important function to perform. Planning of different firms depends upon so many factors. Planning is done for comparing the actual performance with standard performance. Budgets are also prepared in advance. Budgets are prepared to check the availability of finance according to the demand of project. So budgetary control is also essential tool of management to control cost and maximizes profits. Meaning of budget: A budget is a detail plan of operations for a specific period of time. In the present era everyone is with the term budget because it essential in life. A budget is prepared for the effective utilization of resources, which will help in achieving the set objectives. Budgets are also very important in individual life, as it is important in business firms. The following are the essential of budget: (a) It is prepared in advance and is based on future plan of action. (b) It relates to a future period and is based on objectives to be attained. (c) It is a statement expressed in monetary or physical unit prepared for the formulation of policy. Types of budgets. 1. Functional basis of budgets. a. Sales budget: Sales budget is the primary budget. It is the most important budget to prepare and the other budgets are prepared on the basis of sales budget. In this budget the in charge or expert forecast the future expected sales of the firm. The sales manager is responsible for the accuracy of the budget. The sales budgets may prepare on basis of product, type of customers, salesman, locality etc. for the preparation of sales budget the following things should be take under care like past sales, sales man estimates, plant capacity, raw material, orders in hand, seasonal fluctuations, competition etc. USES: Sales budget is the most important budget while making the overall budget for the organization for a fiscal year. It is important in this sense that how would anybody make fiscal budget for organization if he don’t know about how much to sale or what are the organization’s sale would be. If you know the sales volume of units of product you want to sale in a fiscal year then you will make production budget according to that sales requirement in mind you will have production information in mind you will purchase raw material, hire labour according to requirements. So if you don’t know about how much you want to sale then how would you budget other things and how would you compare your performance at the end of fiscal year. . Production budget: After preparing sales budget the next budget will be production budget. In this budget works manager prepare schedule of production by breaking large production in small units to fulfill the target production. A properly operated budgets leads to inventory control, improved maintenance of production schedules and production targets. Supp ose, if the estimated opening stock is 5000 units and estimated sales are 25000 units and closing stock of the product is 3000 units the estimated production will be 25000 + 3000 – 5000 =23000 units (sales + closing stock – opening stock). USES: A production budget is an accounting procedure used to both record and propose manufacturing supply expenses. Keeping an organized production budget ensures that the supply of raw materials to the production line continues uninterrupted and meets consumer demand. Maintaining a detailed post-purchasing production budget also helps to account for material losses due to shrinkage. b. Material budget: In the production budget material is the first requirement to be considered. Materials are basically divided into two categories as direct and indirect material. It includes the preparation of estimates of different types of the raw material needed for various products and purchasing raw material in required number at a required time. There are few factors which should be taken under care like requirement of raw material; company’s stocking policies, price trend, and cost of raw material. USES: Schedule showing how much material will be required for production and how much material must be bought to meet this production requirement. The purchase depends on both expected usage of materials and inventory levels. For example, assume expected production of 790 units, 3 lbs. of material needed per unit, desired ending inventory of material 216 lbs. , beginning inventory of material 237 lbs. , and unit cost per lb. of $2. Then lbs. of material to be purchased and purchase cost follow: Labour budget: labour is an important factor in every production organization. Labour plays an important role in converting raw material into finished product. The labour requirement budgets prepared on basis of production budget. Labour may be of two types direct and indirect labour. In this budget company has to budget the required number of hours and the expected pay scales of the employees. This budget gives information about personnel specifications for the job for which workers are to be recruited, the degree of skill and experience required and rates of pay. USES: The direct labor budget is typically presented in either a monthly or quarterly format. The basic calculation used by the direct labor budget is to import the number of units of production from the production budget, and to multiply this by the standard number of labor hours for each unit. This yields a subtotal of the direct labor hours needed to meet the production target. You can also add more hours to account for production inefficiencies, which increases the amount of direct labor hours. Then multiply the total number of direct labor hours by the fully  burdened  direct labor cost per hour, to arrive at the total cost of direct labor. e. Manufacturing Overhead budgets: this budget gives the works overhead expenses to be incurred in a budget period to achieve the production target. The cost of indirect material, indirect labour etc can be calculated with the help of this budget. For making proper control it can be divided into departmental overhead budget. Variable expenses are estimated on the basis of the budgeted output because these expenses are bound to change with the change in output. USES: The manufacturing overhead budget show the expected manufacturing over head costs for the budget period. The budget distinguishes between variable and fixed overhead costs. Companies fluctuate with production volume on the basis of the following rates per direct labor hour: indirect materials $1. 00, indirect labor $1. 0, utilities $0. 40, and maintenance $0. 20. Thus, for 6,200 direct labor hours budgeted indirect materials are $6,200 (6,200 x $1), and budgeted indirect labor is $8,680 (6,200 x $1. 40). The company recognizes that some maintenance is fixed. The amounts reported for fixed cost are assumed. f. Administration Expenses budget: The budget covers the expenses incurred in framing policies, directing the organization and controlling the business operation s. In budget an estimate of expenses is prepared regarding central office and of management salaries. The budget may be prepared at department level for effectiveness in budgeting system. The budget can be prepared with the past experience and anticipated changes. USES: The selling and administrative expense budget is comprised of the budgets of all non-manufacturing departments, such as the sales, marketing, accounting, engineering, and facilities departments. In aggregate, this budget can rival the size of the  production budget, and so is worthy of considerable attention. The selling and administrative expense budget is typically presented in either a monthly or quarterly format. It may also be split up into segments for a separate sales and marketing budget and a separate administration budget. G. Selling and Distribution budgets: This expense is related to the selling and distribution of material. In this budget experts have to plan for the expected selling and distribution expenses of the firm. Certain items of selling and distribution costs as cost of transportation, salesman salaries etc. USES: The selling and administrative expense budget is comprised of the budgets of all non-manufacturing departments, such as the sales, marketing, accounting, engineering, and facilities departments. In aggregate, this budget can rival the size of the  production budget, and so is worthy of considerable attention. The selling and administrative expense budget is typically presented in either a monthly or quarterly format. It may also be split up into segments for a separate sales and marketing budget and a separate administration budget. h. Cash budget: this budget is prepared to predict the inflow and outflow of cash during the budget period. In cash receipt we consider cash sales, credit collection and other receipts in cash payments we consider cash payments, tax payable, dividend payable etc. Without cash organizations cannot work so prediction about cash is very important. A cash budget makes provision for a minimum cash balance which will be available at all times. USES: After a company has prepared its operating budget, it will often draw up a separate cash budget as a means of tracking income and cash expenditures throughout the year. Such a budget has a number of practical uses, all of which center around being able to accurately predict when the company will be flush and when cash flow may be restricted. 2. On the basis of flexibility a. Fixed budget: This is the rigid budget and it is drawn on the assumption that there will be no change in the budgeted time period. A fixed budget will be helpful only when actual level of activity is equal to budgeted level of activities. According to charted institute of management accountants. † A fixed budget is defined as a budget designed to remain unchanged irrespective of activity actually attained. b. Flexible budget: It is also called as variable budget. A flexible budget gives different budgeted costs for different budgeted costs for different levels of activities. This budget is applicable in where activity levels vary from period to period. Where the business is new and it is difficult to predict. Where industry is influenced by change in fashion. Where there are changes in sales. 3. On the basis of period: a. Long time budgets: long-term budgets are prepared for those organizations, which deal in regular product line. Here organizations are not suppose to change their proceedings in short time periods. b. Short time budgets: Short-term budgets are prepared for small time periods which work for seasonal product line. Here products may change in near future. How to cite Types of Budget, Essay examples

Friday, December 6, 2019

Information Technology and Computer Science †MyAssignmenthelp.com

Question: Discuss about the Information Technology and Computer Science. Answer: History of Software Licensing Till the year of 1980 there were less number of licensing strategy beyond the purchase and selling of software program hoping the fact that it would not be copied anymore (Ito, 2012). Previously some methods of protection were developed in which programs were written into disk which were hard to copy (Schwalbe, 2015). Later on flexible methods were developed which needs hardware USB dongles which contain licensing information and after that it put into the user system and can be easily detected by various system software before it comes into action. Free source license is a software from which various source codes can be easily released. It actually relates to the method of creation of software by making use of one or many programming based language. Free source software was developed in such a way that it can help a large number of users. Propriety software generally consist of software which is licensed by various copyright holders. Various users are allowed to use software but they are not allowed to make any changes. Proprietary software is also known as closed source software in which original source code for any software is not available. History of Information Technology Information technology has been around for a very long period of time. People has been around information technology because of the method of communication which is available at a given point of time (Bently Sherman, 2014). There have been four main stages which has been divided the whole information technology which are premechanical, mechanical, electromechanical and electronic. In present day IT has played an important role in integration of various plans of an organization. It is used in wide number of sectors like communication, inventory management, data management, management of information system, management of customer relationship and many other things. Intellectual Property Intellectual property in general refers to creation or building up of minds, invention and artistic works which consist of symbols, names and images. There are generally two types of intellectual property which are industrial property and copyright (Coeckelbergh, 2013). Various organizations round the globe have made use of their intellectual property for making use of their privacy, signal and protection time and date for the protection of clients on cyberspace. Ethics of information technology Ethics is a method which consist of various moral principles. It ultimately affects the way how people take decision in a situation and lead their lives. The world is adopting new technologies as the need of ethics which is used for proper growth of it. Information technology gets it recognition after the proper launch of various office for various system. Conclusion From the above discussion it can be concluded that software licensing has played a key role in buying and selling various software programs. Role and importance of free source license has been discussed in brief. After that the history of information technology has been discussed in details. Concepts related to intellectual property and the ethics of information technology has also been described. References Bently, L., Sherman, B. (2014).Intellectual property law. Oxford University Press, USA. Coeckelbergh, M. (2013). Drones, information technology, and distance: mapping the moral epistemology of remote fighting.Ethics and information technology,15(2), 87-98. Ito, M. (2012).Engineering play: A cultural history of children's software. MIT Press. Schwalbe, K. (2015).Information technology project management. Cengage Learning.