Monday, January 27, 2020

Since X Ray Was Discovered Health And Social Care Essay

Since X Ray Was Discovered Health And Social Care Essay Since x-ray was discovered by Roentgen in 1895, its medical application has grown to be a fast and dynamic imaging modality. Todays imaging department consists of an impressive array of diagnostic and therapeutic devices from x-ray machines, CT Scan, PET Scan, linear accelerator, which mainly use ionizing radiation for diagnosis and treatment of illnesses; and with the addition of ultrasound and MRI that use sound waves and magnets for diagnosis instead of x-rays. Thus, radiology is considered as the window of the healthcare institution and the radiologic technologists are the persons behind these state-of-the art machines. In the x-ray department, one of the divisions of radiology department, the x-ray machines are used for diagnoses of illnesses. For 100 years the film-screen system has been the imaging system of choice. This system uses radiographic film, screen and wet chemistry to generate an image just like conventional photography. Every RTs goal is to provide high quality images for accurate diagnosis; therefore each step is very critical. The RT must be equipped with knowledge and skills from anatomy, positioning and exposure techniques. One slight mistake can imperil the image and yields an unacceptable radiograph which entails repeat examination that primarily means additional radiation dose to the patient. This is one of the disadvantages of a film-screen system wherein once the film has been processed; there is no way to alter it. What you see is what you get. Fortunately, with the growing technology of imaging modalities came the introduction of digital imaging which follow the same concep t as digital cameras wherein brightness and contrast of the image can be changed and images can now be cropped. Its advantage compared to film-screen is very obvious, since images can be altered, repeat examinations, oftentimes is no longer necessary. The technology is superb and its debut has grown the curiosity of every RT whether it is efficient compared to the traditional system. And of course, it is. However, as with every other technology has its drawback. Since the new technology primarily uses computer and computer-aided equipments oftentimes do the entire job. The question lies wherein will the competence of the RT in terms of exposure technique factors be same as using the conventional way? Several international studies stated that because of the convenience of the system, the RTs using the machine oftentimes fail to consider the standard protocols in every technique selection because images can be manipulated later. Alteration of images from time to time should not be a daily scenario because manipulation sometimes interfere accurate diagnosis. As of the researchers knowledge, there are no known local related studies in the decline of RTs competence in using CR. One of the reasons may be this modality is still in the stage of introduction in the Philippines and that its implication is not yet intensively studied. But this does not stop the researchers to seek of finding out if there is indeed a decline in RTs competence with the new system. This study is a comparative-correlational research in determining the level of radiographic competence between film-screen system and CR on exposure technique factor selection. The main objectives of the researchers are to compare if there is a significant difference in terms of radiographic competence in the RT who uses film-screen from CR and to determine if the respondents profile and agency has a significant relationship in terms of radiographic competence. Base on the result of the study, the researchers will be able to assess the essential skills needed for the profession. Technolo gy indeed has helped us in many ways. However, without the competence of the professional manipulating the equipment is futile. This means that the technologist who has the sole responsibility of manning the state-of-the art equipment should not rely from technology, instead technology should rely on them. REVIEW OF LITERATURE This study primarily aims to compare the level of radiographic competence on exposure technique factor selection between film-screen system and computed radiography (CR). Exposure technique factor selection is an important foundation for these two types of image receptor (IR) or imaging system. Image receptor is a device that converts x-rays into visible light. Competence should not vary whether the radiologic technologist (RT) is using the conventional or digital system, otherwise, it will defeat the intensive study of the exposure techniques during the undergraduate years. Furthermore, providing appropriate exposure techniques is paramount in the profession since these techniques also mean radiation dosage on the part of the patient. According to Fauber Johnston (2012), the radiographers actions at the control panel directly determine the nature and the make-up of the x-ray beam. This means that the selected exposure technique factor is directly proportional to patient dose. In ad dition, it is the responsibility of the radiographer to learn the philosophy, factors and methods that minimizes ionizing radiation exposure to the patient (Callaway, 1996). This also means that an RT is providing quality patient care when he/she gives an adequate and necessary amount of radiation to the patient. Competence in Radiologic Technologist Klemp (1980) defined competence as an underlying characteristic of a person which results in effective and/or superior performance on the job. A competent person is imbued with the right knowledge, skills and attitude on a particular task. Other authors define competence as a cluster or related knowledge, skills, and attitudes that reflects a major portion of ones job, which has a relationship in the performance on the job that can be measured with well-accepted standards, and that can be improved with training and development (Parry, 1996). In radiologic technology, for example, an newly licensed RT already possess cognitive and motor skills at an entry level, however, it can only be enhanced through proper and consistent training in a chosen specialized field during the course of his/her work as an RT. Knowledge, Skills, Attitude As mentioned, competence is a combination of knowledge, skills and attitudes. These components are essential as a whole because the absence of one component greatly affects ones performance. According to Dowd (1996), knowledge as part of competence includes theories and concepts which were gained as a result of the experience of performing certain tasks. Furthermore, in the field of radiologic technology he added that knowledge includes job-specific terminology, methods of organizing information and an understanding of principles and generalizations. On the other hand, Hans Reynold in 1928 defined skill as combined mental and physical qualities which make it useful to industry. Knowledge if combined with skills is important in the workplace. Furthermore, one cannot develop a skill without knowledge and at higher levels, knowledge are converted to skills (Klieme, 2004.) The last component that determines competence is the attitude. The attitude such as beliefs, values, traits, and motives is a part of competence because it indicates the persons response to a particular event or situation. Attitude refers to the predisposition or mental state of individuals/users towards a product, ideas, or attributes. It also implies on mental readiness on a particular object or his attributes toward an object or his preferences. (Hulse Dowd, 1996). In the field of radiologic technology, competence does not only mean that the RT is equipped with the knowledge and skills but RT is also imbued with the right attitude and judgment to provide each patient with quality care On Radiographic Competence In the field of radiologic technology, one aspect of the profession requires competent skills in radiographic exposure factor technique. The said competence is essential especially in the diagnostic x-ray imaging, wherein exposure factors are the key to accurate diagnosis and providing radiation dosage to minimum level. For 100 years, film-screen technique has been the method of choice in radiographic imaging (Bushong 2009). Film-screen system uses radiographic films, radiographic intensifying screens and wet chemistry to make the image visible. Furthermore, this conventional system should adhere to the standards of the darkroom requirements. Film-screen system has the same concept as a typical conventional camera. In a film-screen technique, radiologic technologist should be certain on the exposure factors to be applied in a particular exposure because improper selection of exposure factors can lead to overexposure or underexposure of the film. Overexposure or underexposure degrades image quality and therefore, it can lead to rejection of film, thus necessitates the need for repeat examination. Repeat examination provides unnecessary dose to the patient and additional costs to the department. On the other hand, as with the other innovations in technology, diagnostic imaging has shifted its course from conventional to digital. Computer applications are employed nowadays in diagnostic imaging modalities. An appropriate analogy that is easy for most people to understand is the replacement of typical film cameras with digital cameras: images can be taken, immediately examined, deleted, corrected, and cropped, and subsequently sent to a network of computers. Computed radiography system (CR) is an affordable solution to digital imaging. Instead of the film, CR employs an imaging plate to capture x-rays and makes it visible when the plate is scanned into a computer and digitized it. Once the image is converted to data, it can be recorded on a laser printed film or can be transmitted and stored digitally. It has special features like manipulation or enhancement of the image. Its specialized software is used to image viewing with enhanced functions similar to film-screen system, s uch as contrast, brightness, and zoom. (dicomsolutions.com, 2011). Computed radiography has practical technical advantages compared with conventional techniques, such as wide contrast dynamic range, post-processing functionality, multiple image viewing options, and electronic transfer and archiving possibilities. In this system, image quality can be achieved because of the post-processing techniques that are not possible with film-screen system. This system is convenient for the technologists because the RT can compensate for exposure technique inaccuracies by adjusting the technique during post-processing phase of the image rather than that time of exposure. In radiologic technology field, competence means that the RT is equipped with the knowledge, skills, attitude and judgment to provide each patient with quality care. According to Olavidez (2005), competence is essential in the field of Radiologic Technology because RT is a fast growing profession; RT deals with human lives and most of all, the RT curriculum is not enough to prepare the students to be equipped with the skills necessary for the profession especially in the special fields of radiologic technology. For an RT to become competent, he/she should have undergone formal educational background followed by specialized training in their chosen field that takes months. As an RT, he/she should have comprehensive knowledge and skills in patient care, radiologic procedures and radiation dosage. Exposure Technique Factors Exposure technique factors influence and determine the quantity and quality of x-radiation to which the patient is exposed (Bushong, 2009). Kilovolt peak (kVp), milliamperage (mA), exposure time and source-to-image distance (SID) are the principal exposure technique factors. Furthermore, the said factors also affect image quality. Milliamperage and exposure time are the exposure factors that affects the quantity of radiation. Milliampere is the measure of x-ray tube current, whereas milliampere-second (mAs) is the produce of exposure time and exposure tube current. They directly affect the optical density (OD) of the film. Optical density is the overall blackening of the film. The darker the film, the higher number of x-rays is given to the patient. The higher the number of x-rays that are the given to the patients, the greater the radiation dosage they receive. Source-to-image receptor distance also affects the quantity of the radiation. The closer the patient is to the x-ray source, the higher dosage the patient gets. For chest x-ray, the standard SID is 72 inches, while for the other x-ray examinations, the standard SID is 40 inches. Kilovoltage peak (kVp), directly affects the quality of radiation. kVp is the maximum electric potential that travels across the x-ray tube. Since kVp affects the quality of th e x-ray beam, it also affects the quality of the radiographic image. Kilovoltage directly affects contrast. Contrast is the variation of densities on the film. The advantage of using higher kVp is that the patient will receive lower dosage of radiation because it will not be absorbed. However, higher kilovoltage produces more scatter radiation, thus increases the transmission of x-rays to the image receptor and degrades image quality. The best techniques to prevent scatter radiation are using beam restrictors such as collimator to filter low energy x-rays and to cut-off low energy rays using radiographic grids. By employing beam restrictors and grid will enhance image contrast because scatter radiation will be prevented. Furthermore, scatter radiation will also provide unnecessary dose to the patient. Therefore, exposure technique factor selection is essential. To provide quality radiographs and to limit patients to radiation should be a goal for every RT. According to Bushong (2009), RTs are required to use their skills to produce the best possible image with single exposure (Bushong, 2009). Otherwise, repeat examination will provide unnecessary radiation dose to the patient. Therefore, it is necessary for the RT to be equipped with knowledge and skills to manipulate these exposure technique factors to produce desired optical density, contrast, and image detail on the finished radiograph. RT in Film-Screen System In conventional film-screen system, before each examination, the radiologic technologist must select the optimum radiographic technique factors- kVp, mA, and exposure time (Bushong 2009). There are many considerations to determine the value of each factor and they are complexly interrelated. Contrast and Density are the photographic factors of the radiograph and it functions to make the image visible. Visibility of image is important so that anatomical image will appear for proper diagnosis. After each exposure, there is no way to manipulate its contrast and density and thats what makes film-screen system difficult as inadequate contrast or density entails repeat examination. Since manipulation of the image is not possible in this system, the RT should be certain with the technique factors prior to the exposure; otherwise, miscalculations can result to underexposure or overexposure. In a film-screen system, overexposure and underexposure of the image is considered unacceptable becaus e the important structures are not visible and thus it is not a tool for proper diagnosis. In other words, image quality is dependent on exposure factors. RT in Computed Radiography In CR system, image quality is not dependent on exposure factors. Digital image is unrelated to dose, kVp becomes less important. Since, image quality is not dependent on exposure factors, image can be manipulated. In a conventional system, the film serves as both image acquisition and display medium. With CR, the image plate serves as the acquisition medium but does not display the image. Since these functions are separate in CR, the digital signal can be altered to compensate for underexposure or overexposure and an acceptable image can be displayed on the monitor (Shephard, 2003). With CR system, post-processing is possible that helps enhance image thus allowing the RT to alter image contrast and density. Since image can be manipulated or modified, underexposure or overexposure is no longer a problem with this system, because it can usually salvage variations from the optical technique, whereas technical error with a screen-film system often requires a repeat exposure (Pizzutiello , 1993; Cesar, 1997). Therefore, with CR, technical errors are eliminated because of exposure variances that are possible with salvageable results, assuming adequate kilovoltage is used (Ballinger, 1999). On Assessment of RT Competence In order to know the competence of a professional, assessment plays a vital role. Assessment is important so as to evaluate if the RT is still competent to do the job. Since we are in the era of rapid technology, it may come to a point that we will just put our confidence on computers rather than our competence. According to Olavidez (2005), competence is an observable ability and it can be measured against set of standards. Assessment of competence is a combined knowledge, skills, and attitudes that reflect the current work practice. Furthermore, it can bridge the gap between workplace requirements and standard. Selection of exposure technique factor is of extreme importance because RT deals with exposing patients to radiation. Exposure technique factor is equivalent to the quality and the quantity of radiation that exits the patient, therefore, the RT should be precise in giving exposure technique factors. Providing appropriate radiation dose is necessary to prevent the patients from the hazards of the ionizing radiation, therefore prior to the exposure of the patient, accurate exposure techniques should be practiced. The issue of providing accurate techniques lies in a digital system, wherein images can be manipulated during post-processing. According to Fredrick Walker (medicalimagingmag, 2008), a radiologic technologist at Sharp Rees-Stealy in San Diego, CA, he pointed out if the image is too dark, we can manipulate the image using post-processing techniques like windowing or shadowing or to adjust contrast without having to repeat the examination. Furthermore, since image can be manipul ated during post-processing, it can encourage complacency rather than accuracy with exposure techniques which can result in overexposed or underexposed images (Medicalxray, 2010). In addition, according to Enfinger (2012), that it is true that the image can be adjusted, however, it is not recommended because the raw data from the initial exposure will contain information from scatter radiation that degrades image quality even if it is manipulated later. According to Shephard (2003), it is likely that digital imaging will replace conventional screen-film radiography in many modern medical imaging centers in the near future. It has already been stated that even if the image can be manipulated during post-processing, this should not be a practice because somehow it can deteriorate image quality which results in inaccurate diagnosis. One retrospective analysis of patients who had undergone lumbar spine radiographs for the diagnosis of osteoporosis compare diagnostic accuracy with screen-film versus digital radiography. The authors suspected that bone mineral loss could be more easily visible with screen-film imaging due to the fact that image contrast cannot be adjusted with this modality, whereas CR (and DR) images undergo digital post-processing techniques to maximize contrast. This could result in misleading results that confound diagnostic strength in osteoporosis. Therefore, this is a challenge now for the RT to maintain their competence amidst the aid of technology. Competence of RT is the foundation of providing quality patient care by providing appropriate radiation dose for accurate diagnosis. Synthesis The focus of the literature and studies cited was the radiographic competence of RT between film-screen system and computed radiography and it is through this study that the researchers can identify and compare whether their competence will differ based on the image receptor that is being used. In addition, competence in exposure technique factors is essential because this will also mean radiation dose to the patient. It has already been affirmed that the concept has been there for the past few years and therefore the present study is certainly not a new concept. Nevertheless, the researchers deemed it necessary to conduct a study assessing the competence of the RT for the benefit of the institution where they belong because the researcher wants to propose a professional program that could strengthen the foundation of the RTs. It is also important for the school to offer the programs since almost the RT from the different hospitals in Davao City are products of this institution. This study is similar to the other studies cited in this section because it stated on the effects of digital imaging on the radiographic competence of the RTs. Furthermore, previous studies dealt with the effects of image manipulation on image quality and it indirectly link to the competence of the RTs. Conceptual Framework In this view, the researchers attempted to assess the level of radiographic competence of the RTs in terms of knowledge, skills and attitude. Through assessing the competence of the RTs, the researchers are able to determine the level of radiographic competence; their strengths and weakness of radiographic techniques. On the other hand, the researchers identified the factors that can affect their competence, such as the respondents demographic profile in terms of age, sex, number of years in service and educational attainment and the profile of institution such as agency and its classification are also considered. To have a vivid picture of the study, Figure 1 served as the research paradigm SCHEMATIC DIAGRAM Independent Variables Dependent Variables Factors Respondents Profile Age Number of years in service Agency Private Public Image Processing Film-Screen System Computed Radiography Level of Radiographic Competence Knowledge Skills Attitude Figure 1 Schematic Diagram showing the relationship between the independent and dependent variables STATEMENT OF THE PROBLEM The study aims to compare the level of radiographic competence in using a film-screen system and computed radiography on exposure technique factor selection; specifically it aims to answer the following questions: What is the respondents profile in terms of: Age Number of years in service What is the agency of the healthcare institutions in terms of: Private Public What is the level of the respondents radiographic competence in using film-screen system on exposure technique factor selection in terms of: Knowledge Skills Attitude What is the level of the respondents radiographic competence in using computed radiography on exposure technique factor selection in terms of: Knowledge Skills Attitude Is there a significant relationship between the respondents profile and the level of radiographic competence in terms of: Knowledge Skills Attitude Is there a significant relationship between the agency of healthcare institution and the level of radiographic competence in terms of: Knowledge Skills Attitude Is there a significant difference in the level of radiographic competence between film-screen system and computed radiography in terms of: Knowledge Skills Attitude HYPOTHESES There is no significant relationship between the respondents profile and the level of radiographic competence in terms of: Age Number of years in service There is no significant relationship between the agency of the healthcare institution and the level of radiographic competence in terms of: Public Private There is no significant difference in the level of radiographic competence between film-screen system and computed radiography in terms of: Knowledge Skills Attitude DEFINITION OF TERMS Accuracy- refers to the degree of conformity of a measured or calculated value to its actual or specific value. Computed Radiography- is an affordable solution of digital imaging system that uses a photostimulable phosphor as the image receptor. Digital Radiography- an all-digital technique in which x-ray absorption is quantified by assignment of a number to the amount of x-rays reaching the detector; this is also called as cassetteless system. Exposure- measure of ionization produced in air by x-rays or gamma rays. Exposure Factor Selection. It is the factor set by the radiographer (kVp, and mAs) to produce visibility of structures in the radiograph. Film Screen System- is the conventional image receptor that uses radiographic film, radiographic intensifying screen and wet chemistry to visualize the image in the radiograph. Image receptor- is a device that converts x-ray beam into visible image. Level of Radiographic Competence- refers to the measure of the level of competence of the radiologic technologist in achieving goals and objectives in providing quality radiographs with minimum radiation dose to patients. Private hospital- is a hospital owned by a profit company or a non-profit organization and privately funded through payment for medical services by patients themselves. Public hospital- is a hospital which is owned by the government and receives government funding. SIGNIFICANCE OF THE STUDY This study seeks to determine if there is a significant difference on the level of the respondents radiographic competence in exposure technique factor selection between film-screen system and computed radiography; and to determine if there is a significant relationship on the level of radiographic competence between respondents profile and agency. Based on the results of this study, the researchers can identify the strengths and weaknesses of the RTs and if it shows significant decline in the competence of the RT in the CR system, the researchers will propose an enhancement program for the professionals. The said program will also be a part of the Continuing Professional Education (CPE), and it will be added to the CPE units needed to renew RT licenses. This study will be most helpful to the radiology department of the hospital to enhance Health Care Delivery by limiting radiation dose to the patients. Furthermore, determining the attitude toward the imaging system will help the department to reevaluate the mental and the emotional state of the RTs. Mental and Emotional state of the RT are important since they are dealing with patients. It is the responsibility of the RT to render quality patient care by providing appropriate radiation dose. Furthermore, this study will also be of most helpful to the schools offering radiologic technology as to intensify the foundation of the students in terms of exposure technique factors. Based on the result of the study, there may be a need to revise the curriculum to further intensify the skills of the RT students. Computed Radiography is not a part of the standard RT curriculum, and it may be one factor that affects the decline of competence on the part of the professional as well as the students. Chapter 2 METHODOLOGY This portion discusses the research design used, the research locale where the study will be conducted, the description of samples and the sampling technique, the instrument used, the details of procedure and the statistical analysis to answer the research problem. Research Design The study will employ a comparative-correlational research. To determine the difference between the level of competence in film-screen system and computed radiography, comparative study will be used. Furthermore, to determine the relationship between the respondents profile and agency between the levels of the radiographic competence, correlational design will be employed. Setting The study will be conducted from the selected hospitals in Davao, Digos and Tagum City employing either film-screen system and computed radiography. The hospitals using film-screen system are the following: Alexian Brothers Health and Wellness Center, Km. 4, McArthur Highway, Matina, Davao City; Davao Regional Hospital, located at Apokon, Tagum City 8112 and Davao Del Sur Provincial Hospital which is located at Lapu-lapu St. Digos, City Davao Del Sur. On the other hand, the hospitals using the computed radiography system are the following: Davao Doctors Hospital (DDH), E. Quirino Ave., Davao City; Southern Philippines Medical Center (SPMC), J.P Laurel Ave., Bajada, Davao City and Davao Medical School Foundation and Hospital (DMSF), Medical Drive, Bajada, Davao City. Participants The respondents of the study are the Registered Radiologic Technologists and Associate X-ray Technologists coming from the selected hospitals in Davao City employing a film-screen and computed radiography system. Moreover, the qualified respondents should be at least six months in service at the time of the evaluation. Measures The research assessment is composed of four parts. The first part of the assessment consists of questions pertaining to the profile of the respondents and hospital. The second part consists of questions on the respondents level of knowledge on exposure technique factor selection. The questions are specifically structured in such a way that assesses the respondents acquired knowledge on technique selection. Based on the results, the attitude in terms of respondents response in both film-screen and CR system will be categorized as follows depending on their mean score: Points Obtained Qualitative Description 30-25 Very High 20-24 High 15-19 Moderately High 10- 14 Low 13- 0 Very Low INTERPRETATION The aforementioned assessment form that will be used as instrument of the study is constructed and designed by the researchers as to measure the basic knowledge in exposure technique factor selection regardless of the imaging system used. Its validity and reliability was attested by experts of the field. Moreover, the third part of the assessment is an actual evaluation wherein the respondents are observed during x-ray examination. They will be assessed in the actual selection of the exposure technique factor and the outcome of the image. The said assessment is a point system; the appropriate the RT performs in technique factor selection and the acceptable the image, the higher the points. Based on the results, the level of radiographic competence in terms of respondents skills will be categorized as follows depending on their mean score: Points Obtained Qualitative Description 10 Very high level of radiographic skills 7-9 High level of radiographic skills 4-6 Moderately low level of radiographic skills 1-3 Low level of radiographic skills Low level of radiographic skills means that the respondents were not able to perform the appropriate exposure techniques and came up with an unacceptable radiograph. Moderately low level of radiographic skills me

Sunday, January 19, 2020

Job Satisfaction of Employees

There are two types of data collection method use in my project report. – 1. Primary data 2. Secondary data. In primary data the employees were approached directly to know their interest in the job and the satisfaction level being derived by them. Secondary data collection method was used by referring to various websites, books, magazines, journals and daily newspapers for collecting information regarding project under study. 02 03INTRODUCTION Job satisfaction, a worker's sense of achievement and success, is generally perceived to be directly linked to productivity as well as to personal wellbeing. Job satisfaction implies doing a job one enjoys, doing it well, and being suitably rewarded for one's efforts. Job satisfaction further implies enthusiasm and happiness with one's work Job satisfaction ; describes how content an individual is with his or her job. The happier people are within their job, the more satisfied they are said to be.Job satisfaction is not the same as motiv ation, although it is clearly linked. Job design aims to enhance job satisfaction and performance, methods include job rotation, job enlargement and job enrichment. Other influences on satisfaction include the management style and culture, employee involvement, empowerment and autonomous work groups. Job satisfaction is a very important attribute which is frequently measured by organizations. The most common way of measurement is the use of rating scales where employees report their reactions to their jobs.Questions relate to rate of pay, work responsibilities, variety of tasks, promotional opportunities the work itself and co-workers. 04 For the organization, job satisfaction of its workers means a work force that is motivated and committed to high quality performance. Increased productivity—the quantity and quality of output per hour worked—seems to be a byproduct of improved quality of working life. It is important to note that the literature on the relationship bet ween job satisfaction and productivity is neither conclusive nor consistent.However, studies dating back to Herzberg's (1957) have shown at least low correlation between high morale and high productivity, and it does seem logical that more satisfied workers will tend to add more value to an organization. Unhappy employees, who are motivated by fear of job loss, will not give 100 percent of their effort for very long. Though fear is a powerful motivator, it is also a temporary one, and as soon as the threat is lifted performance will decline. If job satisfaction is a worker benefit, surely the worker must be able to contribute to his or her own satisfaction and well-being on the job.COMPANYPROFILE 05 Adidas is on the move and always has been: It has had an adventurous history since it first grew out of a family business in Herzogenaurach, Germany in the 1920s. With the hostile separation of two brothers’ interests in the 1940s, nearly going bust in the 1980s and then executing two rescue operations, first by sending production offshore to Asia and then by reinventing itself into a design and marketing company, Adidas has riden the waves of change in the sports goods sector both up and down.Alongside its own brands, it owned the Saloman ski and sportswear brand for nearly a decade and now includes the Reebok, Taylormade Golf and Rockport brands in its stable. Things are now definitely on track and, if the current marketing slogan, â€Å"Impossible is Nothing†, is anything to go by, the company is brimming with confidence. There are now over 1000 Adidas stores around the world and, in the run up to the Beijing Olympics the company opened an average of two stores a month in China. By 2010, the aim is to generate at least 30% of the group’s revenues through controlled space.To keep its brand in the public focus Adidas has also sponsored sportsmen and women for many years. In 2008, 295 footballers, 64 rugby players, 71 tennis players, 24 basketb all players and 8 golfers all benefited from its three stripe logo. One of the first prominent endorsers of Adidas equipment was American running legend Jesse Owens, the gold medalist at the 1936 Summer Olympics. As well as sponsoring the Beijing Olympics Adidas is also supporting the 2012 Olympic Games in London in a deal worth around $200 million.Adidas Group sales grew robustly in all regions driven by the first-time inclusion of Reebok as well as strong revenue increases at both adidas and TaylorMade-adidas Golf. Group sales in Europe grew 32% on a currency-neutral basis. This represents an improvement of 31% in euro terms to â‚ ¬ 4. 162 billion in 2006 from â‚ ¬ 3. 166 billion in the prior year. Currency-neutral sales in Europe for the adidas Group excluding Reebok increased 8% due to adidas’ strongest growth in three years. In euro terms, this represents an increase of 7% to â‚ ¬ 3. 90 billion in 2006 from â‚ ¬ 3. 166 billion in the prior year. In North Amer ica, Group sales increased 107% on a currency-neutral basis. In euro terms, sales also grew 107% to â‚ ¬ 3. 234 billion in 2006 from â‚ ¬ 1. 561 billion in 2005. Currency-neutral sales in North America for the adidas Group excluding Reebok increased 14% driven by double-digit growth rates at both adidas and TaylorMade-adidas Golf. In euro terms, revenues increased 13% to â‚ ¬ 1. 768 billion in 2006 from â‚ ¬ 1. 561 billion in the prior year.Sales for the adidas Group in Asia increased 35% on a currency-neutral basis. In euro terms, revenues in Asia grew 33% to â‚ ¬ 2. 020 billion in 2006 from â‚ ¬ 1. 523 billion in 2005. Currency-neutral sales in Asia for the adidas Group excluding Reebok increased 20% during the period, primarily driven by strong growth at brand adidas. This marks the third consecutive year of double-digit underlying growth for our Group in the region. In euro terms, revenues grew 18% to â‚ ¬ 1. 791 billion in 2006 from â‚ ¬ 1. 23 billion in the prior year. In Latin America, currency-neutral sales increased 53%. In euro terms, sales grew 56% to â‚ ¬ 499 million in 2006 from â‚ ¬ 319 million in 2005. Currency-neutral sales in Latin America for the adidas Group excluding Reebok increased 31% in 2006. This represents the highest regional growth within the Group as a result of continued strong development of the adidas brand. In euro terms, sales increased 35% to â‚ ¬ 429 million from â‚ ¬ 319 million in the prior year. [pic] | | |COMPANY NAME |ADIDAS | | | | |COUNTRY / ORIGIN |GERMANY | | | | |ADDRESS / HEADQUARTERS |HERZOGENAURACH | | |SPORTS WEAR & | |INDUSTRY |SPORTS GOODS | | |FOOTWEAR | |PRODUCTS |ACCESSORIES | | |SPORTS WEAR | | | | |NO.OF EMLOYEES |31,344(2007) | | | | |REVENUE |â‚ ¬ 10. 299 BILLION ( $ 15. 6 BILLION ) | | | | |CEO |HERBERT HAINER | Financial data in millions of euros[3] | |Year |2002 |2003 |2004 |2005 |2006 | |   |   |   |   |   |   | |2002 |3,200 |1,960 |1,166 |163 |6,5 23 | |2003 |3,365 |1,562 |1,116 |179 |6,267 | |20042) |3,068 |1,332 |1,192 |224 |5,860 | |20052) |3,166 |1,561 |1,523 |319 |6,636 | |20063) |4,162 |3,234 |2,020 |499 |10,084 | |1) Including HQ/Consolidation. | |2) Figures reflect continuing operations as a result of the divestiture of the Salomon business segment. | |3) Including Reebok business segment from February 1, 2006 onwards, excluding Greg Norman wholesale business from December 1, 2006| |onwards. | Net Sales â‚ ¬ in millions [pic] Net Sales by Segment1) [pic] Gross Profit â‚ ¬ in millions [pic] Operating Expenses â‚ ¬ in millions [pic] Operating Expenses â‚ ¬ in mililons [pic] Net Financial Expenses â‚ ¬ in millions [pic] Income Before Taxes â‚ ¬ in millions [pic] Net Income Attributable to Shareholders â‚ ¬ in millions [pic] OBJECTIVE OF THE PROJECTThe topic of my project is â€Å"JOB SATISFACTION OF EMPLOYEES WORKING IN ADIDAS† in INDIA. This includes the following Objectives: †¢ To find out total employees working in ADIDAS in INDIA. †¢ To analyze the employment strategy of ADIDAS. †¢ To analyze the most effective media of promotion. †¢ To analyze the satisfaction level being derived by the employees of ADIDAS. †¢ To accumulate expectations of employees. †¢ To find out response of the employees to change in any strategy/production methodology/ by the company. †¢ To ascertain the growth opportunity of employees. PROJECT DETAILS History One of the biggest preludes to the study of job satisfaction was the Hawthorne studies.These studies (1924-1933), primarily credited to Elton Mayo of the Harvard Business School, sought to find the effects of various conditions (most notably illumination) on workers’ productivity. These studies ultimately showed that novel changes in work conditions temporarily increase productivity (called the Hawthorne Effect). It was later found that this increase resulted, not from the new conditions, but from the knowledge of being observed. This finding provided strong evidence that people work for purposes other than pay, which paved the way for researchers to investigate other factors in job satisfaction. Scientific management (aka Taylorism) also had a significant impact on the study of job satisfaction.Frederick Winslow Taylor’s 1911 book, Principles of Scientific Management, argued that there was a single best way to perform any given work task. This book contributed to a change in industrial production philosophies, causing a shift from skilled labor and piecework towards the more modern approach of assembly lines and hourly wages. The initial use of scientific management by industries greatly increased productivity because workers were forced to work at a faster pace. However, workers became exhausted and dissatisfied, thus leaving researchers with new questions to answer regarding job satisfaction. It should also be noted that the work of W. L. Bryan, Walter Dill Scott, a nd Hugo Munsterberg set the tone for Taylor’s work.Some argue that Maslow’s hierarchy of needs theory, a motivation theory, laid the foundation for job satisfaction theory. This theory explains that people seek to satisfy five specific needs in life – physiological needs, safety needs, social needs, self-esteem needs, and self-actualization. This model served as a good basis from which early researchers could develop job satisfaction theories. Models of job satisfaction Affect Theory Edwin A. Locke’s Range of Affect Theory (1976) is arguably the most famous job satisfaction model. The main premise of this theory is that satisfaction is determined by a discrepancy between what one wants in a job and what one has in a job.Further, the theory states that how much one values a given facet of work (e. g. the degree of autonomy in a position) moderates how satisfied/dissatisfied one becomes when expectations are/aren’t met. When a person values a particu lar facet of a job, his satisfaction is more greatly impacted both positively (when expectations are met) and negatively (when expectations are not met), compared to one who doesn’t value that facet. To illustrate, if Employee A values autonomy in the workplace and Employee B is indifferent about autonomy, then Employee A would be more satisfied in a position that offers a high degree of autonomy and less satisfied in a position with little or no autonomy compared to Employee B.This theory also states that too much of a particular facet will produce stronger feelings of dissatisfaction the more a worker values that facet. Dispositional Theory Another well-known job satisfaction theory is the Dispositional Theory[citation needed]. It is a very general theory that suggests that people have innate dispositions that cause them to have tendencies toward a certain level of satisfaction, regardless of one’s job. This approach became a notable explanation of job satisfaction i n light of evidence that job satisfaction tends to be stable over time and across careers and jobs. Research also indicates that identical twins have similar levels of job satisfaction.A significant model that narrowed the scope of the Dispositional Theory was the Core Self-evaluations Model, proposed by Timothy A. Judge in 1998. Judge argued that there are four Core Self-evaluations that determine one’s disposition towards job satisfaction: self-esteem, general self-efficacy, locus of control, and neuroticism. This model states that higher levels of self-esteem (the value one places on his self) and general self-efficacy (the belief in one’s own competence) lead to higher work satisfaction. Having an internal locus of control (believing one has control over herhis own life, as opposed to outside forces having control) leads to higher job satisfaction.Finally, lower levels of neuroticism lead to higher job satisfaction. Two-Factor Theory (Motivator-Hygiene Theory) Fred erick Herzberg’s Two factor theory (also known as Motivator Hygiene Theory) attempts to explain satisfaction and motivation in the workplace. This theory states that satisfaction and dissatisfaction are driven by different factors – motivation and hygiene factors, respectively. Motivating factors are those aspects of the job that make people want to perform, and provide people with satisfaction, for example achievement in work, recognition, promotion opportunities. These motivating factors are considered to be intrinsic to the job, or the work carried out.Hygiene factors include aspects of the working environment such as pay, company policies, supervisory practices, and other working conditions. While Hertzberg's model has stimulated much research, researchers have been unable to reliably empirically prove the model, with Hackman ; Oldham suggesting that Hertzberg's original formulation of the model may have been a methodological artifact. Furthermore, the theory does not consider individual differences, conversely predicting all employees will react in an identical manner to changes in motivating/hygiene factors. Finally, the model has been criticised in that it does not specify how motivating/hygiene factors are to be measured. Job Characteristics ModelHackman & Oldham proposed the Job Characteristics Model, which is widely used as a framework to study how particular job characteristics impact on job outcomes, including job satisfaction. The model states that there are five core job characteristics (skill variety, task identity, task significance, autonomy, and feedback) which impact three critical psychological states (experienced meaningfulness, experienced responsibility for outcomes, and knowledge of the actual results), in turn influencing work outcomes (job satisfaction, absenteeism, work motivation, etc. ). The five core job characteristics can be combined to form a motivating potential score (MPS) for a job, which can be used as an inde x of how likely a job is to affect an employee's attitudes and behaviors—-.A meta-analysis of studies that assess the framework of the model provides some support for the validity of the JCM. Measuring job satisfaction There are many methods for measuring job satisfaction. By far, the most common method for collecting data regarding job satisfaction is the Likert scale (named after Rensis Likert). Other less common methods of for gauging job satisfaction include: Yes/No questions, True/False questions, point systems, checklists, and forced choice answers. This data is typically collected using an Enterprise Feedback Management (EFM) system. The Job Descriptive Index (JDI), created by Smith, Kendall, ; Hulin (1969), is a specific questionnaire of job satisfaction that has been widely used.It measures one’s satisfaction in five facets: pay, promotions and promotion opportunities, coworkers, supervision, and the work itself. The scale is simple, participants answer either yes, no, or can’t decide (indicated by ‘? ’) in response to whether given statements accurately describe one’s job. The Job in General Index is an overall measurement of job satisfaction. It is an improvement to the Job Descriptive Index because the JDI focuses too much on individual facets and not enough on work satisfaction in general. Other job satisfaction questionnaires include: the Minnesota Satisfaction Questionnaire (MSQ), the Job Satisfaction Survey (JSS), and the Faces Scale.The MSQ measures job satisfaction in 20 facets and has a long form with 100 questions (five items from each facet) and a short form with 20 questions (one item from each facet). The JSS is a 36 item questionnaire that measures nine facets of job satisfaction. Finally, the Faces Scale of job satisfaction, one of the first scales used widely, measured overall job satisfaction with just one item which participants respond to by choosing a face. Job satisfaction and emotions Moo d and emotions while working are the raw materials which cumulate to form the affective element of job satisfaction. (Weiss and Cropanzano, 1996). Moods tend to be longer lasting but often weaker states of uncertain origin, while emotions are often more intense, short-lived and have a clear object or cause.There is some evidence in the literature that state moods are related to overall job satisfaction. Positive and negative emotions were also found to be significantly related to overall job satisfaction Frequency of experiencing net positive emotion will be a better predictor of overall job satisfaction than will intensity of positive emotion when it is experienced Emotion regulation and emotion labor are also related to job satisfaction. Emotion work (or emotion management) refers to various efforts to manage emotional states and displays. Emotion regulation includes all of the conscious and unconscious efforts to increase, maintain, or decrease one or more components of an emotio n.Although early studies of the consequences of emotional labor emphasized its harmful effects on workers, studies of workers in a variety of occupations suggest that the consequences of emotional labor are not uniformly negative. It was found that suppression of unpleasant emotions decreases job satisfaction and the amplification of pleasant emotions increases job satisfaction. The understanding of how emotion regulation relates to job satisfaction concerns two models: 1. emotional dissonance. Emotional dissonance is a state of discrepancy between public displays of emotions and internal experiences of emotions, that often follows the process of emotion regulation . Emotional dissonance is associated with high emotional exhaustion, low organizational commitment, and low job satisfaction. 2.Social interaction model. Taking the social interaction perspective, workers’ emotion regulation might beget responses from others during interpersonal encounters that subsequently impact their own job satisfaction. For example: The accumulation of favorable responses to displays of pleasant emotions might positively affect job satisfaction . performance of emotional labor that produces desired outcomes could increase job satisfaction. Relationships and practical implications Job Satisfaction can be an important indicator of how employees feel about their jobs and a predictor of work behaviours such as organizational citizenship, absenteeism, and turnover.Further, job satisfaction can partially mediate the relationship of personality variables and deviant work behaviors. One common research finding is that job satisfaction is correlated with life satisfaction. This correlation is reciprocal, meaning people who are satisfied with life tend to be satisfied with their job and people who are satisfied with their job tend to be satisfied with life. However, some research has found that job satisfaction is not significantly related to life satisfaction when other variables such as nonwork satisfaction and core self-evaluations are taken into account. An important finding for organizations to note is that job satisfaction has a rather tenuous correlation to productivity on the job.This is a vital piece of information to researchers and businesses, as the idea that satisfaction and job performance are directly related to one another is often cited in the media and in some non-academic management literature. A recent meta-analysis found an average uncorrected correlation between job satisfaction and productivity to be r=. 18; the average true correlation, corrected for research artifacts and unreliability, was r=. 30]. Further, the meta-analysis found that the relationship between satisfaction and performance can be moderated by job complexity, such that for high-complexity jobs the correlation between satisfaction and performance is higher (? =. 52) than for jobs of low to moderate complexity (? =. 29).In short, the relationship of satisfaction to prod uctivity is not necessarily straightforward and can be influenced by a number of other work-related constructs, and the notion that â€Å"a happy worker is a productive worker† should not be the foundation of organizational decision-making. With regard to job performance, employee personality may be more important than job satisfaction. The link between job satisfaction and performance is thought to be a spurious relationship; instead, both satisfaction and performance are the result of personality. Importance to Worker and Organization Frequently, work underlies self-esteem and identity while unemployment lowers self-worth and produces anxiety.At the same time, monotonous jobs can erode a worker's initiative and enthusiasm and can lead to absenteeism and unnecessary turnover. Job satisfaction and occupational success are major factors in personal satisfaction, self-respect, self-esteem, and self-development. To the worker, job satisfaction brings a pleasurable emotional stat e that often leads to a positive work attitude. A satisfied worker is more likely to be creative, flexible, innovative, and loyal. For the organization, job satisfaction of its workers means a work force that is motivated and committed to high quality performance. Increased productivity—the quantity and quality of output per hour worked—seems to be a byproduct of improved quality of working life.It is important to note that the literature on the relationship between job satisfaction and productivity is neither conclusive nor consistent. However, studies dating back to Herzberg's (1957) have shown at least low correlation between high morale and high productivity, and it does seem logical that more satisfied workers will tend to add more value to an organization. Unhappy employees, who are motivated by fear of job loss, will not give 100 percent of their effort for very long. Though fear is a powerful motivator, it is also a temporary one, and as soon as the threat is l ifted performance will decline. Workers' Roles in Job SatisfactionIf job satisfaction is a worker benefit, surely the worker must be able to contribute to his or her own satisfaction and well-being on the job. The following suggestions can help a worker find personal job satisfaction: †¢ Seek opportunities to demonstrate skills and talents. This often leads to more challenging work and greater responsibilities, with attendant increases in pay and other recognition. †¢ Develop excellent communication skills. Employers value and reward excellent reading, listening, writing, and speaking skills. †¢ Know more. Acquire new job-related knowledge that helps you to perform tasks more efficiently and effectively. This will relieve boredom and often gets one noticed. †¢ Demonstrate creativity and initiative.Qualities like these are valued by most organizations and often result in recognition as well as in increased responsibilities and rewards. †¢ Develop teamwork and people skills. A large part of job success is the ability to work well with others to get the job done. †¢ Accept the diversity in people. Accept people with their differences and their imperfections and learn how to give and receive criticism constructively. †¢ See the value in your work. Appreciating the significance of what one does can lead to satisfaction with the work itself. This helps to give meaning to one's existence, thus playing a vital role in job satisfaction. †¢ Learn to de-stress. Plan to avoid burnout by developing healthy stress-management techniques. Assuring Job SatisfactionAssuring job satisfaction, over the longterm, requires careful planning and effort both by management and by workers. Managers are encouraged to consider such theories as Herzberg's(1957) and Maslow's (1943) Creating a good blend of factors that contribute to a stimulating, challenging, supportive, and rewarding work environment is vital. Because of the relative prominence of p ay in the reward system, it is very important that salaries be tied to job responsibilities and that pay increases be tied to performance rather than seniority. So, in essence, job satisfaction is a product of the events and conditions that people experience on their jobs.Brief (1998) wrote: â€Å"If a person's work is interesting, her pay is fair, her promotional opportunities are good, her supervisor is supportive, and her coworkers are friendly, then a situational approach leads one to predict she is satisfied with her job† (p. 91). Very simply put, if the pleasures associated with one's job outweigh the pains, there is some level of job satisfaction. INTERPRETATION While doing my project and looking into the company profile of ADIDAS I came across certain facts and figures. †¢ COMPETITORS IN MARKET – ADIDAS is a manufacturer of sports wears and sports goods. The main competitor of ADIDAS is NIKE which also manufactures sports goods and sports products.Few year s earlier REEBOK was also a competitor, but ADIDAS took over the company and became the worlds largest sports wear and sports goods Production Company. Other competitors of ADIDAS are AMER SPORTS and ROSSIGNOL AMER SPORTS is company that was established in 1950 in Finland portfolio of sports brands including Wilson, Atomic, Suunto, Precor and Salomon. They manufacture athletic shoes, sports and fitness equipments. ROSSIGNOL is a company that produces equipments for snowboarding, ice-skating and other apparel products. They even manufacture ski boots, bindings, poles, hats, and gloves, as well as golf equipment via its Roger Cleveland Golf subsidiary. It even started giving sponsorship to various sports teams in all kinds of games all over the world.MARKET STAKE ; ADIDAS 36 % NIKE 24 % AMER SPORTS 21 % ROSSIGNOL 19 % [pic] †¢ HUGE FAMILY On December 31, 2007, the Group had 31,344 employees, which represents an increase of 19  % versus the previous year’s level of 26,376 . This development is primarily related to new employees in the adidas segment in emerging markets as well as own-retail activities. [pic] †¢ EMPLOYMENT GROWTH IN ADIDAS ( AS DISCUSSED WITH THE HEAD OF GREEN PARK MARKET, DELHI BRANCH. HIS COMMENTS ON EMPLOYMENT GROWTH ARE AS FOLLOWS )The development of our employee numbers varied significantly from a brand perspective. The number of employees at the adidas brand increased 25  % to 18,678 at the end of 2007 (2006: 14,906), mainly driven by the brand’s strong expansion, especially in own retail and in the emerging markets of Eastern Europe (e. g. Russia), Asia and Latin America. Staff at Reebok declined 11  %, attributable to a shift in the workforce to the Group functions and adidas brand as well as the elimination of duplicative positions. Hence, the Reebok segment comprised 6,751 employees at year-end (2006: 7,545). At TaylorMade-adidas Golf, the number of employees increased by 2  % to 1,393 (2006: 1,368).The num ber of employees working in our Group functions increased sharply by 77  % to 4,522 (2006: 2,552). The main reason for this development was the expansion of the Sports Licensed Division to a cross-brand corporate license department, including licensed products from brand adidas (e. g. NBA jerseys) and Reebok (e. g. NHL and NFL jerseys). Excluding this effect, employment within our Group functions increased 23  %. |NUMBER OF EMPLOYEES 1) | |[pic] | |1) |At year-end. |2) |Figures reflect continuing operations as a result of the | | |divestiture | | |of the Salomon business segment. | |3) |Including Reebok business. | †¢ GLOBAL MOBILITY ACTIVELY PROMOTED employees work at more than 150 locations around the world. They actively encourage global mobility and offer thier employees the opportunity to go on international assignments. At the end of 2007, 47  % of their staff was employed in Europe (2006: 42  %), 31  % in North America (2006: 35  %), 18  % in Asia (2006: 19   %) and 4  % in Latin America (2006: 4  %).To support relocating professionals and their families in new living and working environments, they provide, for example, relevant language and cultural training |EMPLOYEES BY REGION | |[pic] | †¢ RESEARCH AND DEVELOPMEMT Research and development within the adidas Group is organized in a decentralized structure, i. e. each brand separately runs its own research, design and development activities, with major locations in several countries. To maximize efficiency, our brand teams collaborate closely, sharing fundamental and biomechanical research as well as existing technologies.In 2007, we incorporated a last from a version of the adidas Predator ® football boot into Reebok’s new Sprintfit product. This transfer of basic football know-how highlights the type of technology sharing we strive to promote within the Group. Another example of intra-Group know-how transfer is the incorporation of adidas TORSION ® technology t hroughout a current collection of Rockport footwear |ADIDAS GROUP R & D STRUCTURE | |[pic] | †¢ VAST MAJORITY OF PRODUCTION OUTSOURCED To minimize production costs, adidas outsource over 95  % of production to independent third-party manufacturers, primarily located in Asia.These suppliers possess excellent expertise in cost-efficient mass production of footwear, apparel and accessories. adidas provide them with detailed specifications for production and delivery. However, our Group also operates own production and assembly sites in Germany (1), Sweden (1), Finland (1), the USA (4), Canada (5), China (1) and Japan (1). In order to ensure the high quality consumers expect from our products, adidas enforces strict control and inspection procedures at our suppliers and in our own factories. In addition, adidas promotes adherence to social and environmental standards throughout our supply chain FINDINGS ADIDAS ltd. Has over 1173 branches all over India.

Saturday, January 11, 2020

Miller vs. California

Miller vs. California is a landmark case held in 1973 that led to a legal definition of obscene and a confirmation that the 1st amendment does not include pornographic materials. In this case Marvin Miller had appealed in the Supreme Court against a ruling that had seen him being guilty of a misdemeanor. He had carried out an activity of mass mailing advertisements for adult books. This particular case had seen him send these materials to a hotel; the hotel manager and his mother opened these. They sued Marvin miller claiming that they had not solicited for them. A California court had found him guilty for knowingly and intentionally having distributed pornographic materials. The case was forwarded to the Supreme Court where the former ruling was affirmed. Miller’s arguments were revolving around the perceived protection of the freedom of speech by the first amendment. His act was protected by the constitution. There was also contention on the legal definition of the word obscenity. The judge’s decision was based on an argument that obscenities and pornographic materials were not protected by the first amendment. The state, the court argued, had the powers, and the right to regulate the flow of those materials. What is obscene, they stated was to be determined by the application of â€Å"contemporary community standards† as opposed to â€Å"national standards† (www.acluprocon.org) The court in making this ruling had a gigantic task trying to define pornography and obscenities. In the end, the court was in agreement after, long reviews, of the legal definition of obscenity which hence it said would be: †¦limited to works which taken as a whole, appeal to the prurient interest in sex, which portray sexual conduct in a patently offensive way, an which taken as a whole, do not have serious literacy, artistic, political or scientific value. (www.law.kmkc.edu). If an average person finds these materials appealing to sex in a morally corrupt manner and if it lacks in any political artistic or social usefulness then it shall be considered offensive and the publicist be liable to a misdemeanor. The miller’s arguments on the protection of his publication by the first amendment were quashed on those grounds. This ruling drew much opposition as well as support. It was as controversial as the subject itself. It was playing around a thin balance of morality and the fundamental freedom of speech. One of the fallacies available in this court ruling emanates from the belief that the state and the court are supposed to uphold the freedom of speech as one of the key constitutional rights. How then does this same court rule against a principle it real posits to protect. The ruling that the first amendment does not extend to protect pornography is not understandable. It seems the court holds pornographic materials as being special and not a form of expression. The decision on what was to be considered obscene and what is to be regarded as socially acceptable was made in a very subjective manner. This was worsened by the claim that it was to be made by an average person in consideration of â€Å"contemporary community standards†. This means that there will be differing criterion to gauge the obsceneness of materials and contents. Different federal states hence can arrive at different verdicts regarding the issue of pornography. The question would be posed about why double standards were to be applied in the different states. The agreement also on community standards is also bound to be confusing. There is no specific criterion on how the people in a state would come to an agreement as to what community standards are to be considered proper. The definition of obscenity passed in the ruling excludes serous political and literary materials or any material that can be considered important to the society. Ambiguity thrives in the term serious. It is not also clear who is supposed to decide what is to be termed as serious or not serious. Serious materials would mean different things especially in the diversities that exist in the United States (www.csulb.edu). The ruling had it that the state had authority to censor any materials considered obscene. It is to act as a moral guardian. Questions rages on the harm caused by these publications that would see the state go to an extent of suppressing freedom of speech. The consequences of allowing pornography are not clear as other materials such as films with violent scenes are allowed free circulation and yet people do not get violent. It is understandable however where the court was coming from unsolicited obscene mails is not excusable but gagging their publication and public’s voluntary access to them is not understandable. Work Cited Miller Vs. California. Aclu Procon.org case No. 250. September 2007 Miller Vs. California. Supreme Court of the United States. Decided on June 21, 1973. 12 September 2007 http://www.law.umkc.edu/faculty/projects/ftrials/conlaw/miller.html Julie C Van Camp. Freedom of Expression at the National Endowment for the Arts. 4th July 2005.   12 September 2007

Friday, January 3, 2020

Relationship Between Accounting Principles Board And The...

Relationship History A brief history of the relationship between the Accounting Principles Board and the Financial Accounting Standards Board. Accounting Principles Board. In 1936 the American Institute of Accountants merged with the American Society of Certified Public Accountants, forming a larger organization later named the American Institute of Certified Public Accountants (AICPA). In 1936 the American Institute of Certified Public Accountants Committee on Accounting Procedure (CAP) was formed.(Schroeder Cathey, 2010, p. 6) 1959 The AICPA responded to the alleged shortcomings of the CAP by forming the Accounting Principles Board (APB). The objectives of this body were to advance the written expression of generally accepted accounting principles (GAAP), to narrow areas of difference in appropriate practice, and to in the method of establishing accounting principles (Schroeder Cathey, 2010, p. 7) By the late 1960s, criticism of the development of accounting principles again arose. This criticism ce ntered on the following factors: 1. The independence of the members of the Accounting Principles Board . The individuals serving on the board had full-time responsibilities elsewhere that might influence their views of certain issues. 2. The structure of the board. The largest eight public accounting firms were automatically awarded one member, and there were usually five or six other public accountants on the APB. 3. Response time. 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