Saturday, December 28, 2019

Literature Review On Media Violence - 1461 Words

PSY 4111 Literature Review. E. Langslow Trends across research suggest exposure to media violence positively correlates with subsequent violent behaviour In this era of internet connectivity, access to an array of violent media stimuli is readily available. Scientific exploration of the effects of such exposure on real world violent behaviour carries potential ramifications for the safety of global communities. Media violence is understood here as stimuli that includes depictions of violence or calls to violent action and includes image, video, television and gaming. Violent behavior is defined as behavior causing emotional or physical harm expressed verbally or physically. Whilst there remains no causal proof for the†¦show more content†¦The Bobo doll study found that children were more likely to imitate violent behaviour they witnessed in a film if they perceived the behaviour would generate positive outcomes (Bandura, Ross, Ross, 1963). Later findings across three decades of cognitive research on the effects of learning and priming concluded thoughts are connected by similar association, with media stimuli cognitively rel ating to memories and responses to trigger violent schemata retrieval in real- world situations (Berkowitz, 1984; Bushman Geen, 1990; L Rowell Huesmann Eron, 2013). Findings in two general aggression model (GAM) studies that complement cognitive frameworks, both monitored increases in physical arousal as potential determinants for short- term violent behavior. Again, positive correlations were found following exposure to media violence.(Bushman Anderson, 2001; Thomas, Horton, Lippincott, Drabman, 1977). Environmental factors A range of studies assert that causes of violent behavior are complex at the level of environmental influence and compare other learning, modelling and disinhibiting factors. This is an area where opposition to the hypothesis is more common. Two longitudinal studies assessing levels of violence pre-and post the introduction of television found a positive correlation, howeverShow MoreRelatedSexual Crimes Committed Against Wsv Victims764 Words   |  4 PagesThe public display of sexual crimes committed against WSV victims has yet another aspect to compound the consequences of their rape and captivity. The associated media articles, almost always very detailed in nature, arouse issues in regards to the cultural notions of honor. In honor-based societies, such as the Yezidi community and many communities in Nigeria, women and girls carry a heavy burden of upholding the honor of the family, clan and tribe. One way in which honor is lost is through sexualRead MoreTelevision Viewing And Protective Action Against Crime1639 Words   |  7 Pages: A Cultivation Analysis From a Theory of Reasoned Action Perspective. Communication Research, (28), 802nd ser. Doi:10.1177/009365001028006004 2. This Study is for my Dependent Variables 3. Statement of Study s Purpose and Brief Overview of Literature Review Nabi and Sullivan used the cultivation theory as the base of their study. (2001)Within the study, they also used the theory of reasoned action (TRA) (Fishbein Ajzen, 1975) as a model of social influence. TRA is about predicting behaviors basedRead MoreThe Effects Of Media Violence In The Media1212 Words   |  5 Pages Introduction With the recent increase in media presence throughout the world, there has also been an increase in violence portrayed through the media. Media violence is believed to be causing aggression in today’s youth and society. This paper will examine the potential reasons on how media violence is causing aggression Review of Literature In a study conducted, media psychologists, mass communication scientists, pediatricians, and parents all completed an anonymous online survey that asked whetherRead MoreGame over: the Effects of Violent Video Games on Children Essay1416 Words   |  6 Pagesplaying too many video games. Aggression here means non-physical acts as well as physical ones. The first harmful effect of violent, role-playing games is their effect on a youth’s reaction to violence and gore. When a child spends so much time exposed to the kind of brutality depicted in violent video games, the actions executed lose meaning. When interviewed, Mrs. Oake, a registered nurse and mother of two, stated â€Å"Eventually, the gravity ofRead MoreThe Differences Between Opinions Of Tougher Guise Essay1731 Words   |  7 Pagescomprehend violence consequently involves that we realize its link to traditional codes and beliefs of courage and manhood (Kataz, 5). Over the year’s media images has played a major role in many individuals’ behavior changed established on his or her beliefs, also on how someone thinks and acts found off on what individuals see (Kataz, 5). One the foremost point of this documentary is that regardless of widespread change of violence in American culture, it’s ve ry encouraging that violence can be stoppedRead MoreMedia Aggression And Aggressive Behavior Essay1033 Words   |  5 PagesI found that this review examined just how aggression and aggressive behavior is depicted in the media and how this impacts society’s perspectives and thoughts when it comes to aggression behavior. There was a review of the literature by the authors, in which they analyzed the relational and physical aspects of aggression in many media aspects (film, broadcast television, music, books, and video games). Findings across media types, the evidence finds that both physical and relational aggressionRead MoreConflicting Paradigms On Gender And Sexuality1453 Words   |  6 PagesAriella Melamed Professor Salerno SYG 1000 September 30th, 2016 Conflicting Paradigms on Gender and Sexuality in Rap Music: Review Introduction: The article I am researching and analyzing is â€Å"Conflicting Paradigms on Gender and Sexuality in Rap Music: A Systematic Review† written by Denise Herd. This article was published in the academic journal â€Å"Sexuality and Culture†, on July 1st, 2000. This article is centered around rap music with its social and cultural significance for youth audiences, allRead MoreThe Effects Of Violent Video Games On Emotion1570 Words   |  7 Pagesharmful the effects of media violence can be for over 60 years, and some recent studies have shown that there may even be a direct correlation between a one’s emotions and their exposure to the highly concentrated violence in video games. It is also known that over 85% of video games today have at the very least some type of minor violence, and about half of video games contain serious violent actions (Carnagey, 2007). This is the reason why video game violence research and literature is growing so rapidlyRead MoreThe Portr ayal Of Children s Books918 Words   |  4 PagesIntroduction Children are highly acquiescent, and as such the media they consume is highly important in their socialization. Taking into consideration the ubiquity of media and the degree to which it is entwined in the lives of children, it is important that we be concerned with the themes presented in children’s media – including books. As noted by Taylor (2003), Children s books are an important cultural mechanism for teaching children gender roles. If children are exposed to stereotypical imagesRead MoreThis Article Provides A Brief Overview Of Existing Research1248 Words   |  5 Pagesreveal the linkage is causal. Correlational studies reveal a links to serious, real types of violence. Methodologically weaker studies yielded smaller effect sizes than methodologically stronger studies, suggesting that previous meta-analytic studies of violent video games do not compare to the true magnitude of observed deleterious effects on behavior, cognition, and affect. Introduction Video Game violence became a major problem for the general public when school shootings, performed by avid video

Friday, December 20, 2019

The Philosophy Of Teaching Young Children - 857 Words

Philosophy of Teaching Teaching young children can be one of the most challenging feats that there is. Every student learns differently and to be able to differentiate for students can be problematic because it can become very time consuming. I am finding out that it is important to understand the needs of students so that each child gets a valuable education. It is important for differentiated instruction, which allows for each child to render the tools they need in order to succeed. Using tools such as centers and Four Blocks will hopefully help students achieve these tools. For example, during those times the children are sometimes grouped in ability and this would help the teacher to focus on each ability group and help them to improve. Certain children learn at a slower rate then others and it is important for accommodations to be made as well. Developing different teaching strategies so that each child can learn in many ways is also important. I tend to use such techniques as guided discovery as well as direct instruction that allows for students to be engage, yet also be able to obtain necessary information. Children love to participate and try to get involved as long as they have a safe environment. Another technique that should be used is direct instruction along with cooperative learning to give a different dimension to lessons. It is important to use different ways of instruction because some children learn in a kinesthetic way, some through auditory listeningShow MoreRelatedJohn Locke : Philosophies And Contributions Essay1414 Words   |  6 PagesEducation is a very important part of maintaining and growing as a culture. Many huge influencers have taken their own philosophies of education and changed the w ay we look at learning. Whether it is educating the children of today or bringing religion into the stream, our curriculum is always changing with their ideas in mind. John Locke and Erasmus provide extremely different philosophies when it comes to the curriculum of education although they have both impacted the way we teach today dramaticallyRead MoreDevelopmentally Appropriate Practice1675 Words   |  7 PagesEducation of Young Children (NAEYC) to â€Å"begin planning a national voluntary accreditation system for early childhood programs†(NAEYC, 2014). With this planning came a need for a more specific description with regards to accreditation guidelines. Therefore, NAEYC issued a formal statement defining DAP. DAP is â€Å"based on the accumulation of data and facts of what children are like† (Gestwicki, 2011). Addtionally, DAP is centered around tree basic factors: 1. What we know about how children grow and developRead MoreAs Part Of My Pgce Early Education, I Have Been Instructed1030 Words   |  5 Pagesto conduct an assignment based on my own philosophy of teaching in Early Years settings. Farquhar and White (2014: 821) highlight the importance of early education as the ‘theory and practice of educating young children’, which is deeply rooted in the philosophy of the practitioner as they have a repertoire of strategies to teaching and learning. King and Howard (2016) believe that philosophy and pedagogy are connected as a way of supporting young children. The reason I am writing to you today isRead More My Philosophy of Teaching Essay506 Words   |  3 PagesMy Philosophy of Teaching When thinking of a philosophy of teaching, four major issues need to be considered. Those issues are one’s views on education, the role of the teacher, teaching and learning, and on the children. This is something that someone entering the teaching profession needs to give serious thought to and realize the importance that this will hold in the future. The following essay will express my philosophy of teaching. One very important factor in every life isRead More My Student-centered Teaching Philosophy Essay690 Words   |  3 PagesStudent-centered Teaching Philosophy What makes a good teacher? There are many factors that determined the answers to this question. The most dominant factor is the teaching philosophy. It plays a significant role in the teaching career because it determines what the teacher will teach and how he/she will teach. Personally, my teaching philosophy will be student-centered with the combination of three related theories, and emphasis on each student’s individual needs, and teaching multiculturalismRead MorePhilosophy of Early Childhood Essay854 Words   |  4 PagesA personal philosophy of Early childhood Education My philosophy of Early childhood education is based on research that indicates that a child’s growth is developmental. Every child is unique in terms of life experiences, developmental readiness, and cultural heritage. A high quality early childhood program that provides a safe and nurturing environment, which promotes physical, social, emotional, language and cognitive development will ensure a positive continuation of the child’s educationRead More My Educational Philosophy Essay1234 Words   |  5 PagesMy Educational Philosophy Choosing a major is a very difficult decision to make for everyone. It has to be something that you can spend the rest of your life doing and should enjoy. When I think back to my elementary years through my senior year of high school, all I ever wanted to be was a dentist. I took the classes that would better prepare me in the dentistry field. There at the last second, I switched my major. It was first semester of my senior year of high school whenRead MoreEssay on My Philosophy of Education1242 Words   |  5 PagesMy Philosophy of Education Do you know your ABC’s, 123s, or how to read? If so, give thanks to the teachers you have had and Horace Mann for establishing what we now know as elementary schools, where the preceding is learned. Without my teachers, this paper would not be possible and it is a known fact that good teachers are few and far between. I hope to be an exceptional teacher that will not only influence the lives of my students but also be one that is willing to learn from my studentsRead More My Philosophy of Teaching Essay1400 Words   |  6 PagesPhilosophy of Education Education is something that every person should be given the chance to attain. It is vital for all people young, old, mentally impaired, ADHD, or whatever characteristic they may encompass. I believe everyone has the right to learn and be taught in an school environment. The law passed in 1975, P.L. 94-142, made numerous changes in the way certain children with special needs was being treated in the public school system. With the update in 1991, IDEA (IndividualsRead More Teaching Philosophy1032 Words   |  5 PagesTeaching Philosophy Cicero said, What noble employment is more valuable to the state than that of the man who instructs the rising generation? He was correct in saying this because the young people of today will become the world leaders of tomorrow. The educators that instruct these children are important to this society because they will help shape the lives of these young people. When deciding upon a philosophy of education, I was torn between two: Progressivism and Essentialism

Thursday, December 12, 2019

Organization Human Resource Management †Myassignmenthelp.Com

Question: Discuss About The Organization Human Resource Management? Answer: Introduction Human resource management plays a crucial role in an organization overall growth and success. It is linked with managing the workforce with a motive to accomplish desired goals. In the modern era, human resource practices have developed to a great extent and are contributing a lot to organizations productivity. Every organization needs to adopt best practices so that talented and skilled workforce can be retained within the workplace. The present study focuses on employee life cycle which takes into consideration different stages which an employee goes through(Al-Refaie, 2015). Every stage has its own significance where it considers the development of the employees, and in turn, organizational objectives can be accomplished easily. For the present research, Hilton hotels operating in the marketing of Australia has taken into consideration. Further, all the stage of employee life cycle has been undertaken with respect to Hilton Australia. Recruitment Selection It is one of the most significant stage which is linked with hiring new employees so that Hilton hotel can work with the most talented individuals. Now-a-days, acceptance of E-recruitment software is quite convenient for filtering applications and short listing resume. Therefore, this tool can be adopted by Hilton hotels with the motive to hire the best candidate which can directly meet the business requirement. Moreover, when right candidate is hired within the workplace then it becomes easy to serve customers, and carry out business operations successfully. It is necessary for the firm to adopt some unique HR practices such as taking interview of candidates via video(Boella Goss-Turner, 2013). Considering the case of Marriott which is one of the major competitors of Hilton, where the company is well known for its best HR practice including good work life. The firm gives equal importance to the non-monetary factors which involve growth opportunities, training, and friendly working environment. So, the introduction of this type of system on board can surely be beneficial for Hilton. For instance through an adoption of E-recruitment software company can analyze every candidate on the basis of their skills and knowledge. Orientation Onboarding It is considered to be one of the most important stage in the employee life cycle where new employees who are hired will decide how long they will stay in the company. In the initial days of joining, the majority of employees pre-determine whether they will stay for the longer period or not. Further, in case if an employee is given power to conduct the business operations as per own style then in such case it is beneficial for the enterprise. In this stage, employee settles into the job and integrates with the corporate culture(Carter, 2014). The culture which Hilton hotel in Australia has developed within the workplace is quite effective. Further, it encourages staff members to conduct business operations efficiently. In on-boarding and orientation stage they are given proper support. On the other hand, some organizations in the on boarding stage allow employees to work in their own style. So, this technique can also be undertaken by Hilton hotels so that its HR practice can be well appraised in the entire market(Chiang, Birtch, Cai, 2014). Employee Services It is all about the concept of serving employees as per their actual need and requirement. Considering the case of Hilton hotel in Australia Company is well indulged into the practice of employee service. Further, corrective actions have to be taken for delivering effective training to the workplace(RuÃ… ¾i?, 2015). Employee service takes place through employee participation, and thus it is required by the company to provide proper assistance to the employees. Apart from this, the HR practices which are well-known highlights that for employee service contribution of top management must be present and they must consider employees as the valuable resource. Effective employee service can allow Hilton to retain the best talent within the workplace and can allow the enterprise to gain competitive advantage also. Other organizations operating in the hospitality industry have effective employee service practice where additional benefits are delivered to the employees such as education reimb ursement, childcare plan, employee recognition, etc.(Casse, 2017). This directly allows staff members to actively participate in the business affairs and this acts as the development tool for the enterprise. The overall concept of employee service has gained popularity in the modern era as it is regarded as one of the effective tools to manage human resource within the workplace. Talent Development Retention It is a stage where employee matures his role in the organization. Further, for enhancing knowledge level along with the talent of the employee, it is necessary to deliver effective training to the workforce(Prudhomme, Prudhomme, Raymond, Raymond, 2016). Further, on the continuous basis, Hilton conducts training for its employees which involves both the methods of on the job and off the job. This allows working with the most qualified persons whose knowledge along with the skill level is quite high. Apart from this, the best HR practice involves multimedia training where a large number of organizations has adopted this concept with the motive to work for the development of its workforce(Gannon, Roper, Doherty, 2015). Basically, the concept of talent development is interlinked with retention where it provides the base to the business in retaining its most valuable resource, and this acts as the development tool for the business. In case if any organization is not capable enough of w orking in favor of talent development then it has the adverse impact on the business and acts as the hurdle in accomplishing desired goals. Therefore, it is quite essential for Hilton to carry out developmental programs on the continuous basis so that active participation from employees in the business affairs can be encouraged easily. Performance Management It is considered as the effective process with the help of which managers and employees work together to monitor, plan and review employee work goals. Every organization has adopted different performance management approach like in the case of Google where its performance management technique is traditional and has never been part of companys process(Duggan, 2015). Further, the organization focuses on employee goal setting, and this has somehow contributed to the success of the organization. This is also considered as one of the best practice in the field of human resource. Apart from this, in the case of Cargill Inc where the organization has faced obstacles in motivating its workforce. So for managing workforce performance company has designed the effective system which initiates feedback regarding on the job conversation. Therefore, in the case of Hilton hotel also it is must to introduce effective performance management system as it is a well-known fact that performance of the em ployee is directly associated with the company(Katou, 2015). Apart from this, when time to time new performance management systems are introduced within the workplace, then it can assist the company in managing its human resource in an effective manner. Transition It is the stage where employees leave the company due to retirement or another form of issues such as lack of opportunity etc. So, one of the main roles of HR manager is to manage transition by ensuring that all the policies within the workplace are properly followed. For the same the best HR practice considered is the exit interview with the help of which it is possible to identify the valid reason for leaving the organization. When any employee leaves the organization without any valid reason, obstacles are crated for the business as hiring a new candidate and arranging training session is quite difficult for the business(Nieves Quintana, 2016). This stage is required to be handled in an effective manner and in case if employee is well satisfied with the working environment then it supports in retaining them for the longer period. Moreover, it also has positive impact on the overall performance of organization where desired goals can be accomplished through the assistance of emplo yees. Considering the best HR practice involving the existing employees of the company in all the activities of the business avoids transition stage, and this is not applicable in the case of retirement stage. Many companies do not prefer to work without consideration of its staff member, and this is the basic reason due to which they can retain their best-talented employees(Prayag Hosany, 2015). So, this can also be implemented by Hilton within the workplace so that transition stage can be handled in the better manner and it can act as the development tool for the business. Conclusion The entire study carried out has supported in knowing about the significance of stages in the employee life cycle. Further, all the stages are crucial, and they are linked to the success of Hilton hotel in the Australian market. Further, the best practices can be considered by business in HR such as the use of E-recruitment software, the introduction of performance management system, etc. This can surely assist in providing long term benefits to the business and in turn, can act as development tool also. Apart from this, the challenges associated with human resource management can be tackled easily such as transition, etc. References Al-Refaie, A. (2015). Effects of human resource management on hotel performance using structural equation modeling. Computers in Human Behavior , 293-303. Boella, M., Goss-Turner, S. (2013). Human resource management in the hospitality industry: A guide to best practice. Abingdon: Routledge. Carter, L. (2014, June 5). The Best HR practices in the Hospitality Industry. Retrieved August 8, 2017, from BPI: https://www.bestpracticeinstitute.org/blog/best-hr-practices/ Casse, M. (2017, January 10). Innovating HR practices in the hospitality sector. Retrieved August 8, 2017, from People matters: https://www.peoplematters.in/article/strategic-hr/industry-focus-hospitality-sector-innovating-hr-practices-387 Chiang, F. F., Birtch, T. A., Cai, Z. (2014). Front-line service employees job satisfaction in the hospitality industry: The influence of job demand variability and the moderating roles of job content and job context factors. Cornell Hospitality Quarterly , 398-407. Duggan, K. (2015, December 15). Six Companies that are redefining performance management. Retrieved August 8, 2017, from Fast Company : https://www.fastcompany.com/3054547/six-companies-that-are-redefining-performance-management Gannon, J. M., Roper, A., Doherty, L. (2015). Strategic human resource management: Insights from the international hotel industry. International Journal of Hospitality Management , 65-75. Katou, A. A. (2015). Human resource management and performance in the hospitality industry: Methodological issues. In International Tourism and Hospitality in the Digital Age , 1-20. Nieves, J., Quintana, A. (2016). Human resource practices and innovation in the hotel industry: The mediating role of human capital. Tourism and Hospitality Research . Prayag, G., Hosany, S. (2015). Human resource development in the hotel industry of Mauritius: myth or reality? Current Issues in Tourism , 249-266. Prudhomme, B., Prudhomme, B., Raymond, L., Raymond, L. (2016). Implementation of sustainable development practices in the hospitality industry: A case study of five Canadian hotels. International Journal of Contemporary Hospitality Management , 609-639. RuÃ… ¾i?, M. D. (2015). Direct and indirect contribution of HRM practice to hotel company performance. International Journal of Hospitality Management , 56-65.

Wednesday, December 4, 2019

Organizations Transport Sector In Australia-Myassignmenthelp.Com

Question: Discuss About The Organizations From Transport Sector In Australia? Answer: Introduction: The accounting regulating body is prescribed by the accounting standard for ensuring the involvement of standardized regulating body. Accounting standards enable better understanding of the accounting treatment. It is essential for organizations to make their accounting disclosures by aligning with accounting standards. Prudence is embedded in accounting standard itself and in the application of standard, prudence is exercised by prepares of financial statements. It has been widely agreed upon that there exists advantage of exercising prudence in the application of standards. The present study comprehends the overall operational procedures of two ASX listed companies that is K S Corporation and Transurban Group. K S Corporation is a company that is engaged in logistics, transport and contract management and Transurban Group deals with the development and management of roads networks in Australia and North America. It is the accounting regulating body that prescribes the accounting standard for ensuring that organizations adopts the standardized accounting practices and for the key changes, there is development. It is essential for organizations to consider overall manner of disclosure and principles for understanding the accounting treatments that is done based on accounting standards (Ahmedet al. 2013). It is required by financial report of companies to involve the attribute of prudence. However, sometimes accountant for the preparer of financial statements manipulate it because of their own personal gains. Analyzing the conceptual framework of K S Corporation and Transurban Group: Conceptual framework of preparing the financial statement has went some changes and has been revised in year 2016. When making judgment under uncertainty conditions, prudence is considered as the best attribute and for achieving neutrality in the financial statements, it is considered the best. It requires that the liabilities and assets of organizations should not be overstated and understated. There are several items that the conceptual framework requires to be recognized. The financial report of K S Corporation has not been impacted by the amendments that have been made to the revised conceptual framework and their application has left the reports indifferent. The above figure shows the basis of preparation of financial report of organization. Report complies with the Australian Accounting standards and Corporation Act, 2001. Historical cost forms the basis of preparation of financial statement. Furthermore, financial report also complies with the International financial reporting standard issued by International accounting standard board and Australian accounting standard. The annual report of K S for period ending 30th June, 2016 have not been adopted the recently amended and issued Interpretational and Australian accounting standard. Consolidated financial statements of the group comprise of subsidiaries of K S Corporation limited and the group itself. New principal standard AASB 9 has replaced AASB 139 and the replacement and amendment does not seem to have any impact on financial statement of organization. The preparation of financial statements is the responsibility of directors of company that helps in giving true a fairer view of financial statements that is prepared in accordance with the Corporation Act 2001 and Australian Accounting standard. Preparation and presentation of financial statements comply with the international Financial Reporting standard (Penman and Zhu 2014). The above figure depicts the director report of K S Corporation for year 2015. The report mainly states and presents the authenticity and financial report viability for financial year 2015. It is states by the directors of organization that report has been prepared in accordance with the guidelines that is set out in the ASIC RG247. The financial report has been so designed to provide shareholders with consider and clear overview of the financial position, business operations. The principal activities during the financial year course included contract management. Logistics, transport and fuel distribution (Bauer et al. 2014). Organization has been subjected to few fraudulent misappropriations that has been disclosed to ASX. There are many components in the director report that has been effectively complying with the regulations and laws laid out by Australian government. While disclosing the components of report, organization is required to have some ethical considerations as per th e rule of AASB. Strategic report provided in the annual. The directors also authenticate report of company. Authenticity is indicative of the fact that directors of organization is giving endurances and accepting the results depicted by the future projects (Huntonet al. 2014). It has been ascertained that many activities leading to unethical transactions by directors have reduced in recent year due to new insider trading implementation. The above figure depicts the remuneration report of K S Corporation that is prepared according to the regulations and requirements of Corporation Act, 2001. Remuneration payable to non-executive directors is payable as per the listing rules of ASX and its constitution. External control is sought by organization such as Remuneration and nomination committee in determination of remuneration payable to directors (Dovbiy 2014). The above figure depicts the independent auditors report of K S Corporation limited that demonstrates the reporting on financial report presented in the annual report. Reports provides with the discussion of responsibility of directors in preparing the financial statements. preparation of financial statement ate enabled by directors of company that they are free from material misstatement and are prepared in accordance with the Corporation act 2001 and Australian accounting standard. In the opinion of auditors, it is identified that the financial report of organization is prepared according to the corporation act, 2001 that provides the true and fair view of financial position of consolidated entity along with their financial performance for particular financial year (El-Firjaniet al. 2016). It was ascertained by auditors that financial report complies with the International financial reporting standards and Australian accounting standard. Remuneration report of K s Corporation als o complies with the section 300A of the corporation act, 2001. Analysis of conceptual framework of Transurban Group: The interpretation of AASB and amended accounting standards are adopted by the organization in effect from July, 2014.The Transurban group has adopted the revised accounting standards that have been effective since the preparation of annual report 2014. It is confirmed that when the occurrence of payment is triggered by any activities, then the liability is recognized for paying a levy.Financial statements of Group is prepared according to Australian accounting standard, corporation Act, 2001 and in accordance with any other Australian accounting standard brad authoritative pronouncement. Organization has adopted all the relevant accounting policies that has been disclosed in the financial statements (Dyckman and Zeff 2014). Furthermore, Transurban Group for presenting the consolidated financial statements under one section has also applied under ASIC Corporation. International financial reporting standard also forms the basis for preparing the financial statements. revised accountin g standard has not amended or changed the accounting policies (Henderson et al. 2015). Some of the accounting standards and interpretations that are issued but not yet effective is depicted in following figure. The directors report discloses the proportional and statutory results of Transurban Group. Report discloses the business principal activities, financial and overview. Strategy and value propositions of business is also mentioned in the directors report. However, it does not disclose the basis of preparation of finance report and the compliance of organization with the accounting standards. The above figure demonstrate the remuneration report of Transurban group along with its structure and framework. The framework of remuneration report revived strong support in the annual general meeting and it is considered that they offer a range of mechanisms that motivates executives in delivering outstanding results and helps in balancing sensible management of risks. A combination of incentive is provided in the framework of remuneration report. There are three components involved in the framework of remuneration of each senior executives. Area of accountability of the remunerations involves the individual key performance indicators (Bromwich and Scapens2016). The remuneration report helps mainly in the identification of remuneration payable o non-executives directors of company and it can be seen that the remuneration payable in year 2016 is more than remuneration paid in year 2015. The remuneration payment does not involve the issuing of shares to non-executives directors of company as per the declarations according to the Australia Corporation Act 2001. The act also mentions the method that are applied by the organization in preparing the financial report. Free floats of shares of company are reduced with the help of remuneration report in the event of any bad news. The above table depicts the remuneration payable to senior executives of Transurban Group. Groupn makes the annual review of remuneration framework by taking into consideration various factors such as expectation of market, feedback of shareholders, regulatory development and considerations of security holders. In year 2016, remuneration recommendations were not provided to human resource and remuneration committee by consultants. The board approved revised remuneration package to senior executives in year 2016. There was an increase in remuneration of 3.69% in the previous year. The performance of group is linked to variable remuneration payable to executives. Prudence and its impact on addressing disparity in corporate reporting: Prudence is regarded as the desirable attribute for preparing the financial report of organizations. Unethical evaluation of the liabilities and assets of organization are reduced by the means of prudence. In order to achieve neutrality, prudence is considered to be relevant. The proposed changes in the conceptual framework requires the companies to reintroduce this particular explicit notion of reference. Exercising prudence by organizations would help in supporting neutrality. Organizations exercising prudence will not be able to understate their income and assets and overstate their liabilities and expenses. The reason is attributable to the fact that in future periods such misstatements would lead to understatement of expenses and overstatement of income. Organizations are required to measure the issues relating to the prudence so that they are able to address some of the existing disparities in the preparing of financial reports. There are many uncertainties that inevitably surrounds the circumstances and events taking place in organization and it is essential for the financial statements prepares to content with them. Some of the circumstances are probable life of assets, probable number of warranty claims that may arise collectability of doubtful receivables. Disclosing the extent and nature of such circumstances and exercising prudence in preparing financial statements would help in recognizing such types of uncertainties. Prudence is regarded as the degree of inclusion of caution when making judgment about some uncertainty conditions and estimating the figures. Prepares of finance statements would not able able to create excessive provisions or make excessive reserves or deliberately overstate assets and income an understate liabilities and expenses as they would not have reliability quality as the financial statements would be neutral (Yingying2014). However, there are critics related to the inclusion of prudence in preparing finance statements, as it would lead to inconsistent application. It has also been interpreted that users of financial statement will face difficulty in assessing their financial performance as exercising prudence would lead to greater subjectivity. The proposed draft has come up with the reinstating prudence in the conceptual framework (Plumlee and Reckers 2014). Concerning the above-discussed facts, it is required by organization such as K S Corporation and Transurban Group to reinstate prudence and include it in their financial statements. Prudence helps in addressing the concern of downside risks of investors. They need to explain the inclusion of prudence in their conceptual framework. It helps in aligning the managers and shareholders interests and reducing moral hazard. It is considered by IASB that organizations is able to achieve neutrality in application of accounting policies by including prudence. Cautious prudence is another aspect that has helped in exacerbating the diversity of usage in this term. Many have argued that neutrality cannot be bring by inclusion of prudence and hence asymmetric is regarded as essential characteristics of relevant financial information (Lukin 2014). However, this concept of prudence in the conceptual framework is criticized by IASB. Comparing and contrasting two annual reports: The basis of preparation of financial report of K S Corporation is in accordance with the Australian accounting standard and Corporations Act, 2001. Except for building and lands, the components of finance statements have been measured at fair value and prepared on historical cost basis. On the other hand, the financial report of Transurban group have been prepared according to Australian accounting standard and their authoritative pronouncements. However, in the summary of the disclosure of accosting policies of Transurban Group, there are more disclosures. There are disclosures about adoption of all the relevant accounting policies and their disclosures in the financial statements. Both the organization complies with the International Financial reporting standard issues by board of International accounting standard. The notes to financial statements of both the organizations discloses about the accounting policies. From the evaluation and analysis of directors report of both the organization, the financial outcome can be easily ascertained. It can be seen that net profit after tax and operating revenue of K S Corporation has increased in the current year as compared to previous year. Transurban witnessed an increase in the review and profit after tax in current year as compared to previous year. However, the director report of Transurban make additional disclosures of statutory and proportional results of organization (Chandler 2014). Therefore, there is difference between the conceptual frameworks of both the organizations in some aspects. Recommendation: The accounting standard has introduced some then changes and concepts that should be included by the prepares of financial statement in their annual report. It is required by the entities to retain the existing definition of residual framework and equity in their conceptual framework. Concerning to equity, organizations should update measures of each class of equity claims and updating of any measures should be recognized. In the conceptual framework, prudence should be included while preparing the financial statements. This is so because for overcoming bad accounting practice, it is essential to practice prudence. According to the reintroduction, prudence should be included in the conceptual framework of organizations as it helps in carefully reflecting uncertainty faced. Neutrality of financial statements is affected in reasonable manner as there is asymmetric treatment concerning valuation of revenues and assets. Conclusion: The above report discusses about the conceptual framework of two-selected organization of transport sector that is K S Corporation and Transurban Corporation. It has been analyzed that whether the accounting standards of organizations complies with the requirements of AASB. Furthermore, the revised concept of prudence and its importance in the preparation of financial statements. Above analysis depicts that both the organization complies with the reporting requirement of Australian accounting standard. Furthermore, the report also depicts the drawbacks and benefits of the revised concepts of prudence in preparing financial statements. Evaluation of prudence in relation to preparing the financial report of both the organization is also analyzed and discussed Reference: Ahmed, A.S., Neel, M. and Wang, D., 2013. Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence. Contemporary Accounting Research, 30(4), pp.1344-1372. Bauer, A.M., O'Brien, P.C. and Saeed, U., 2014. Reliability makes accounting relevant: a comment on the IASB Conceptual Framework project.Accounting in Europe,11(2), pp.211-217. Bromwich, M. and Scapens, R.W., 2016. Management accounting research: 25 years on. Management Accounting Research, 31, pp.1-9. Chandler, R.A., 2014. Recurring Issues in Auditing (RLE Accounting): Professional Debate 1875-1900. Routledge. Deegan, C., 2013. Financial accounting theory. McGraw-Hill Education Australia. Dovbiy, I.P., 2014. Problems of Accounting and Analytical Support of Innovative Entrepreneurship. Bulletin of the South Ural State University. Ser. Economics and Management, 8(3), pp.191-193. Dyckman, T.R. and Zeff, S.A., 2014. Some methodological deficiencies in empirical research articles in accounting. Accounting Horizons, 28(3), pp.695-712. El-Firjani, E.R. and Faraj, S.M., 2016. International Accounting Standards: Adoption, Implementation and Challenges. In Economics and Political Implications of International Financial Reporting Standards (pp. 231-250). IGI Global. Gebhardt, G., Mora, A. and Wagenhofer, A., 2014. Revisiting the fundamental concepts of IFRS.Abacus,50(1), pp.107-116. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015. Issues in financial accounting. Pearson Higher Education AU. Hunton, J.E., Neidermeyer, P.E. and Wier, B., 2015. Retraction: Hierarchical and Gender Differences in Private Accounting Practice. Accounting Horizons, 29(3), pp.753-753. Information for Better Markets Conference, 2015. Special Issue: International Accounting Policy Forum. Routledge. Ksgroup.com.au. (2017). Annual Reports - KS Corporation Limited. [online] Available at: https://www.ksgroup.com.au/annual-reports.html [Accessed 14 Aug. 2017]. LaviaLpez, O. and Hiebl, M.R., 2014. Management accounting in small and medium-sized enterprises: current knowledge and avenues for further research. Journal of Management Accounting Research, 27(1), pp.81-119. Lukin, V.A., 2014. Systematic approach to the study of accounting problems. BusinessInform.Kharkiv, (7), pp.235-240. Modell, S., 2014. The societal relevance of management accounting: An introduction to the special issue. Accounting and Business Research, 44(2), pp.83-103. Penman, S.H. and Zhu, J.L., 2014. Accounting anomalies, risk, and return. The Accounting Review, 89(5), pp.1835-1866. Peterson, K., Schmardebeck, R. and Wilks, T.J., 2015. The earnings quality and information processing effects of accounting consistency. The Accounting Review, 90(6), pp.2483-2514. Plumlee, R.D. and Reckers, P.M., 2014. Lessons not learned: Why is there still a crisis-level shortage of accounting Ph. Ds?. Accounting Horizons, 28(2), pp.313-330. Transurban.com. (2017).Annual reports | Transurban Group. [online] Available at: https://www.transurban.com/investor-centre/reporting/annual-reports [Accessed 14 Aug. 2017]. Vasarhelyi, M.A., Kogan, A. and Tuttle, B.M., 2015. Big data in accounting: An overview. Accounting Horizons, 29(2), pp.381-396. Yingying, Z.H.A.N.G., 2014. Problems for Accounting Computerization and the Solution. Business Economy, 24, p.040.

Thursday, November 28, 2019

What picture of Victorian life is created by the novel A Christmas Carol  Essay Example

What picture of Victorian life is created by the novel A Christmas Carol   Essay The Victorian Age was one of change and development but will always remain a focal point of our history. Family Life for the middle and upper classes was very important, as each family was a large one, living in comfortable houses when life was enjoyable and where children were taught to know their place. In contrast, for poor or working classes families the biggest fear was ending up in the workhouse. If this did happen families split up and were led regimented lives as they were made to dress in uniform and to have short hair cuts. For many children in this class of family life was not a good style of living, living off scraps and conditions were certainly no better. Many children died from scarlet fever, measles, Polio or TB. They were given foul drinking water from open drains and there was a distinct lack of toilets this meant that disease was quickly spread We will write a custom essay sample on What picture of Victorian life is created by the novel A Christmas Carol   specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on What picture of Victorian life is created by the novel A Christmas Carol   specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on What picture of Victorian life is created by the novel A Christmas Carol   specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The father of an upper- class family was most definitely the head of the household and was strict and obeyed by all family members. The children were taught to respect their father and called him sir. Often the father would retire to his study when wanting quiet and the rest of the family were never allowed to enter. The mother of the family was very much the organiser of the family, planning dinner or parties. She would not be expected to do manual work around the house like washing, cooking or cleaning. She would be called mama and saw upbringing as an important responsibility. Between her and the father they believed firmly that a child should be taught the difference between right and wrong and a child should be punished for his own good. Spare the rod and spoil the child is a quote often used by parents of that time. The children of such aristocratic families saw little of their friends and from an early to a late age spent most of their time in their nursery. They were brought up by their nanny and saw their parents a measly once a day. The children were allowed downstairs for one hour in the evening and some mothers taught their children how to read and write and sometimes even Latin. In most occasions boys were sent away to boarding schools where they would learn discipline and the true realities of life. Only the boys worked while the female side of things stayed at home with mama and were expected to marry as soon as could be arranged. Education was a changing system in the Victorian age as children spent less time at work and adults felt that children should be prevented from working. Their were major changes in the development of schooling as the son of wealthier parents often attended boarding school. Some of the less wealthy children attended dame schools and Sunday schools were set up. However some children were considered too ragged to be allowed into any school and therefore stood no chance of learning anything. This led to the establishment of ragged schools. As I mentioned this was a period of change and in 1870 an Education was passed which changed many peoples wavered views on the subject and people began to look up to it with some pride. It would make an interesting task to compare schools of this age to schools of that age. From the book A Christmas Carol I have noticed how relevant the information above is to it. For some life was snug, warm, dry and bright as is witnessed by all the work people at the party for them. They had dancing, more dancing, a cake and a cold roast. There were mincepiesand plenty of beer. This was a time when the lower or working classes became upper class people and could the true delights of life. Times were jolly for these people as she wished him or her a Merry Christmas There are many comparisons between the life as an upper class man/ women to that of a lower class man/women but family life has to be a key issue. Using the book I can now compare what I have written above to what is written in the book. Scrooges Family is a prime example of a middle class family struggling to make ends meet. They were in another scene; a room, not very large or handsome but full of comfort which is a quote that pretty much sums up the character of the middle classes, not good conditions to say the least but there is so much love and commitment to each other that the family could stick together through thick and thin. Another example of this is, forty children conducting themselves like one, but every child was conducting itself like forty ;showing that the lower classes had big families and all acted the same way in a rabble; but the mother and daughter laughed heartily as it was all a joke in the end and was no different to the behaviour they were used to. The Father came home attended by a man laden with Christmas presents and toys which shows that they had some wealth and the actions of the children is almost comical at times as they rush towards the defenceless porter There is joy and gratitude and ecstasy showing the true spirit of things in this household at Christmas. The Cratchit family is a prime example that is shown in the book of a lower class family. The mother dressed out poorly in a twice turned gown, but brave in ribbons . There was lots of screaming as people danced about the table . These are all examples of the poor conditions they were under but were still able to have fun in their own unique way. The family again shows love when Mrs Cratchit says kissing her a dozen times which is a theme throughout the Cratchit household. The family wear threadbare clothes darned up and the first time Tiny Tim is described he is said to bare a little crutch, and had limbs supported by a wooden frame which immediately lets the reader know his poor state and how he needs help. Another example of the love that encircles the cratchit is when Bob hugged his daughter to his hearts content . When the goose for Christmas dinner is brought out the cratchits naà ¯Ã‚ ¿Ã‚ ½ve attitudes to real life are stated as it is described as such a bustle ensued that you might have thought a goose the rarest of all birds as they have never seen something like it before. Although they are a poor family they have good manors, characteristic of everybody at this time, grace was said . As the meal is being eaten surveying one small atom of a bone upon the dish is a quote that sums up how they are desperate to eat everything up and not to waste a thing, as they cant afford to do so. After the meal they have chestnuts on the fire that spattered and due to these warming games a homely loving atmosphere is created, as there is a comment on the fathers feelings dreaded that he might be taken from him. This again shows the natural loving nature of the family. Next the family is described with jobs such as a poor apprentice and that Martha the daughter with this job needs a good long rest, as it is a very tiring job, characteristic of those times. The family is not well dressed; their shoes were far from being waterproof , and there clothes were scanty showing the state of living of the cratchit family. Apart for these nasty conditions they are described as being happy grateful, pleased with one another, and contented with the time. Which is a classic example of the attitude towards each other although under disheartening conditions. At the family of Scrooge who are middle class citizens are also very happy, they laughed and encouraged them in their merriment, and passed the bottle, joyously and then listen to some music so obviously they have some money but live by lamplight . Ailo they are well educated as Scrooges niece played well upon the harp and they played such games as blind man s- buff. The conditions that Bob cratchit lives in under scrooge are shocking. He lives in a dismal little cell, a sort of tank and was copying letters . The clerks fire was so very much smallerand couldnt replenish it, for Scrooge kept the coal the coal- box in his own room which shows us the cruel harshness of Scrooge. To warm himself up Bob cratchit would try to warm himself up by putting on his white comforter but he was not a man of strong imagination so he failed . At the time of Christmas there were many Christmas traditions, like festivities in the street with people proffering their services to go before horse and carriages and some labourers were repairing the gas pipes, and had lighted a great fire in a brazier, round which a party of ragged men and boys were gathered, warming their hands and winking their eyes before the blaze in rapture. Other traditions mentioned in the book are the brightness of the shops, where holly sprigs and berries crackled in the lamp heat of the windows and the Lord Mayor gave orders to his fifty cooks and butlers to keep Christmas as a Lord Mayors household should. These are all examples of the jolly and old-fashioned Christmass that were a characteristic feature of Victorian life. Although these great traditions streamed from the streets every night Scrooge still worked hard and says Its enough for a man to understand his own business, and not to interfere with other peoples which sums up his negative, cold hearted feelings towards Christmas. He shows ill- will towards Christmas and gives the clerk one day off in a crude manor and its not fair. If I was to stop half a crown for it, youd think yourself ill-used, Ill be bound. Which means that he is grudgingly giving the clerk Christmas day off. This shows us that money is very important to him and gives us an insight into why the ghosts come to haunt him. Other traditions include Blind mans buff and snap dragon, both of which his model lower class father, Bob Cratchit, runs home to play on Christmas day. By the end of the book these attitudes change and he is made to question his attitude by the experiences here is a quote that at the end of the book that says just that I dont know how long Ive been among the spirits. I dont know anything. Im quite a baby. Never mind. I dont care. Id rather be a baby. The novel A Christmas Carol concentrates very much on the experiences of the working class, but it wasnt like this for everyone for example the middle classes or the upper classes. If you belonged to this social sector you saw the finer things in life at that time and enjoyed the best of life but for many illustrated in this book life was very much harder.

Sunday, November 24, 2019

Appalachia Music and the Coal Mines essays

Appalachia Music and the Coal Mines essays Appalachia music is not appreciated or respected in todays cultural society like it should be. Many people around the world listen to new forms of the Appalachian music not knowing where or how it was developed. It is the focus of this paper to explain Appalachia music in detail along with a small background on coal mining in the region. The paper also will focuses on singers that wrote protest songs about coal mining, that were featured appeared in the documentary Harlan County, USA. The object for the readers is to gain information about Appalachia music and to appreciate how current music roots were developed. Music holds an extraordinary status in the Appalachia culture. No other folk art is quite as pervasive nor serves such important social function as music. Music is a universal activity of daily life. It is indeed true that you do not meet many people in the mountains who cannot saw a fiddle or twang a banjo. (Rosenberg 46) This homemade music can be best characterized as vernacular tradition-a mixture of religious, dance, popular, and folk music. (Rosenberg 19) The first instrument many people think of when talking about mountain folk music is the banjo. While its usage today is almost entirely by white musicians, the banjo is actually of African origins. The banjo was a favorite instrument of black minstrels that traveled throughout the region. By the middle of the 19th century, whites had become fascinated with the banjo and soon began adopting it themselves. During the 1900s the majority of African-Americans left their banjo tradition behind in favor of inexpensive guitars and the new blues genre. (Conway 285-295) The banjo is a unique instrument to classify because it has combination of elements. The top of the banjo actually is a drumhead that provides a percussive sound each time a string is strummed or plucked. There are five strings on the banjo tuned by intervals rather than exact pitches. T...

Thursday, November 21, 2019

How the practice of nursing is expected to grow and shift Essay

How the practice of nursing is expected to grow and shift - Essay Example It is therefore, important that all nurses know how the changes will affect their practice. One of the changes expected in the future is an increase in the number of nurses to provide health care services to any people in need of good health care. The current number of nurses is not enough to provide quality health care services to many people in need of the services. Community and home clinics will be the preferred mode of administering health care. Nurses will be recruited and deployed to serve in the community to provide quality services to many people in remote areas. In the home clinics, nurses and pharmaceutical services will be provided at the homes of the patients. They will help patients to help themselves at the comfort of their homes. This will be aimed at ensuring that those patients that are not able to reach a health facility are well taken care off. Nurse managed clinics are also going to be adopted in provision of health services to people. Many rural areas have limited access to health care. Through the nurse managed health centers, most of the patients in rural areas will be reached and provided with appropriate health care. These changes will see many citizens in America gain access to good and better health facilities. Thousands of people in rural areas are poor and lack accessibility to medical care. This has led to increased mortality rates. With the changes, these mortality rates are expected to decrease. Accountable care organizations that include groups of hospitals, doctors, health care providers will come together voluntarily to provide quality and coordinated high quality care to patients that are under a Medicare plan (Ballard, 2012, p. 707). This coordination will ensure that patients especially those with chronic diseases receive appropriate care. This will avoid duplication of services and medical errors. It will also enable savings among the patients since the costs of accessing good medical care will be reduced. It

Wednesday, November 20, 2019

Personal statement for second year Example | Topics and Well Written Essays - 500 words

For second year - Personal Statement Example My passion for digital work is one of the factors that distinguishes me from other candidates who are applying for this program. I am intrigued when I interact with digital media in the internet, news media or billboards. My interest is drawn to the work and skills that goes into these forms of communication in order to make them effective in eliciting the reactions they elicit in the target audience. My attention to detail is another reason that justifies my suitability for this program. This is because I believe that attention to details will enhance my appreciation of the content of this program (Holzschlag 23). My upbringing and education has exposed me to different cultures, imparting in me cultural diversity. This potential will help me study with ease in the culturally diverse population of your school. I am sociable and studying in your institution will give me an opportunity to make connections and network. This will also help me get along well with the members of my study group as can be assigned by my professors. My self-drive will help me work on my academic projects and assignments with minimal guidance from my supervisors (Holzschlag 24). I have developed initiative potentials and problem solving skills from my experience. This rekindles my memory to one time, when in primary school, I lacked school fees, and this seemed insurmountable at first. I came up with an idea to start a small photography shop near my home and my father embraced the idea, bought a pinhole camera, and started the shop. I helped run the shop after school and on weekends and this helped us raise funds for school fees and upkeep. Although the shop closed down after my father got another job and me and my siblings went to high school, I will be forever grateful for this encounter because it is here that I developed interest in photograph y and it has been growing ever since (Holzschlag 24). In conclusion, I believe that I have

Sunday, November 17, 2019

Intuit case study Example | Topics and Well Written Essays - 250 words

Intuit - Case Study Example Through consumer research, intuit is able to understand the particular customer needs, launch improved products and predict future trends in terms of needs of financial products. Having successfully beaten Microsoft in the market for financial software and solutions, this is the time for intuit to further focus on unveiling products which answer the needs of every customer. It becomes the giant in the market this could lead to complacency and relaxation with a net effect of losing its trust among customers. Such tendency among market giants gives way for emerging companies to avail better products and take a share of the market with significant impacts. As such therefore anything could go wrong and for intuit to avoid such a turn of events they should focus more on market research, segmentation and unveiling products for the specific customer segments. The company has extended its product profile to cover also solutions for mobile devices and this expected to lure younger customers to acquire financial solutions. Carrying out successful consumer studies among these young customers requires the company to understand their behavior perfectly. Young consumer would typically share their ideas and opinions on social media thus the company should capitalize on social media channels in trying to gauge research results among this generation of

Friday, November 15, 2019

Pembangunan Ekonomi Seimbang Dan Komprehensif

Pembangunan Ekonomi Seimbang Dan Komprehensif YB. DATO MUSTAFA MOHAMAD MENTERI DI JABATAN PERDANA MENTERI DR. AMINI AMIR ABDULLAH PENGARAH PUSAT ISLAM UNIVERSITI PUTRA MALAYSIA Bermaksud: Dan carilah pada apa yang telah dianugerahkan Allah kepada kamu (kebahagiaan) di akhirat dan janganlah kamu melupakan bahagian kamu dari (kenikmatan) duniawi dan berbuat baiklah (kepada orang lain) sebagaimana Allah telah berbuat baik, kepadamu, dan janganlah kamu berbuat kerosakan di mukabumi. Sesungguhnya Allah tidak menyukai orang-orang yang berbuat kerosakan. [Surah Al-Qasas: 77] Pengenalan Pembangunan Malaysia berprinsip ekonomi Islam. Kerajaan telah memperkenalkan konsep Islam Hadhari dalam usaha meneruskan agenda pembangunan negara yang memberi penekanan kepada pembangunan manusia, masyarakat dan negara. Konsep Islam Hadhari memperjelaskan lagi apa yang dimaksudkan dengan pembangunan menyeluruh yang menjadi teras Wawasan 2020 terutama dari segi keseimbangan pembangunan kebendaan dengan kerohanian. Kerajaan juga berhasrat untuk memperkukuhkan lagi sistem ekonomi Islam di Malaysia khususnya dalam sektor kewangan Islam. YAB Dato Seri Abdullah Haji Ahmad Badawi menegaskan: Islam Hadhari memberi tekanan kepada pembangunan. Pembangunan yang menjurus kepada pembinaan peradaban. Peradaban yang dicanai dengan pegangan Islam dan memberi fokus kepada usaha mempertingkatkan mutu kehidupan. Mempertingkatkan mutu kehidupan melalui penguasaan ilmu, pembangunan insan, pembangunan kesihatan serta pembangunan fizikal. Mempertingkatkan mutu kehidupan dengan mengamalkan sistem ekonomi, sistem perdagangan dan sistem kewangan yang dinamik. Pembangunan sepadu dan seimbang bagi melahirkan umat yang berilmu dan beriman, bertamadun tinggi, berakhlak mulia, jujur lagi amanah, serta bersedia menangani cabaran semasa dunia global. (Ucapan Dasar Presiden UMNO dlm Perhimpunan Agung UMNO 2004 di Putra World Trade Centre, Kuala Lumpur). Islam tidak mengakui wujudnya pertentangan di antara kehidupan keduniaan dengan kerohanian. Islam tertonjol bukan sekadar untuk membentuk peribadi manusia, tetapi juga membentuk masyarakat yang sejahtera dan bahagia sehingga ajaran Allah di bumi ini dapat ditegakkan. Islam adalah satu-satunya agama yang menganjurkan keseimbangan antara keperluan dunia dan akhirat, rohani dan jasmani. Banyak ayat-ayat al-Quran yang menggalakkan manusia untuk meraih kedudukan yang seimbang antara keperluan-keperluan rohani dan jasmani. Antaranya ialah firman Allah s.a.w. : Bermaksud: Dan carilah pada apa yang telah dianugerahkan Allah kepada kamu (kebahagiaan) di akhirat dan janganlah kamu melupakan bahagian kamu dari (kenikmatan) duniawi dan berbuat baiklah (kepada orang lain) sebagaimana Allah telah berbuat baik, kepadamu, dan janganlah kamu berbuat kerosakan di mukabumi. Sesungguhnya Allah tidak menyukai orang-orang yang berbuat kerosakan. [Surah Al-Qasas: 77] Islam juga berbeza dengan agama-agama lain kerana ia tidak memisahkan antara kehidupan jasmani dengan kehidupan rohani, individu dan masyarakat dan unsur-unsur keduniaan dengan keakhiratan. Islam mengajarkan supaya berdoa untuk mendapatkan kebaikan di dunia bersama-sama dengan akhirat. Firman Allah s.w.t.: Bermaksud : Ada di antara manusia yang berdoa,Ya Tuhan kami, berilah kami kebaikan di dunia dan kebaikan di akhirat dan peliharalah kami daripada siksaan api neraka. Islam juga mengharuskan manusia mengambil faedah dan menggunakan keperluan-keperluan dunia untuk menuju ke akhirat. Tiada larangan untuk manusia mencari kebahagiaan di dunia asalkan ianya dilakukan secara tidak melanggar adab dan peraturan Allah s.w.t.. Firman Allah s.w.t.: bermaksud : Katakanlah ( Wahai Muhammad ) : Siapakah yang  Ã‚   ( berani ) mengharamkan perhiasan Allah yang telah dikurniakannya untuk hamba-hambanya, dan demikian juga benda-benda yang baik lagi halal dari rezeki yang dikurniakannya. Katakanlah: Semuanya itu ialah ( nikmat-nikmat ) untuk orang-orang yang beriman ( dan juga tidak beriman ) dalam kehidupan dunia ( Nikmat-nkmat itu pula) hanya tertentu ( bagi orang-orang yang beriman sahaja ) pada hari Kiamat. Demikianlah kami jelaskan ayat-ayat keterangan kami satu persatu bagi orang-orang yang (mahu) mengetahui. Umat Islam harus berusaha demi untuk kesejahteraan hidup keduniaan agar tidak ketinggalan dalam era mengejar kemajuan di dunia. Namun begitu, umat Islam tidak harus lupa bahawa kehidupan di dunia merupakan tempat untuk menguji tahap keimanan seseorang. Di dalam al-Quran dijelaskan: Bermaksud: Patutkah manusia menyangka bahawa mereka akan dibiarkan dengan hanya berkata: Kami beriman   sedangkan mereka tidak diuji (dengan sesuatu cubaan). Demi sesungguhnya kami telah menguji orang-orang yang terdahulu daripada mereka, maka (dengan ujian yang demikian), nyata apa yang diketahui Allah tentang orang-orang yang sebenar-benarnya beriman, dan nyata pula apa yang diketahuinya tentang orang-orang yang berdusta. Harus diingat, di dalam mengejar kepentingan keduniaan, Al-Quran memperingatkan umat manusia agar tidak terperangkap dengan nikmat-nikmat dunia. Ini jelas di dalam firman Allah s.w.t: Bermaksud: Katakanlah bahawa ( yang dikatakan ) kehidupan dunia itu tidak lain hanyalah ( bawaan hidup yang berupa semata-mata) permainan dan hiburan ( yang melalaikan ) serta perhiasan ( yang mengurang ) , juga ( bawaan hidup yang bertujuan ) bermegah-megah di antara kamu ( dengan kelebihan, kekuatan dan bangsa keturunan ) serta (berlumba-lumba memperbanyakkan harta benda dan anak pinak; semuanya itu terhad waktunya ) samalah seperti hujan yang ( menumbuhkan tanaman yang menghijau subur ) menjadikan penanamnya suka dan tertarik hati kepada kesuburannya, kemudian tanaman itu bergerak segar ( ke suatu masa yang tertentu ), selepas itu engkau melihatnya menjadi kuning, akhirnya ianya menjadi hancur bersepai, dan di akhirat ada azab yang berat ( disediakan bagi golongan yang hanya mengutamakan kehidupan di dunia itu ), dan ( ada pula ) keampunan besar serta keredhaan Allah ( disediakan bagi orang-orang yang mengutamakan akhirat ). Dan ( ingatlah bahawa ) kehidupan dunia ini tidak lain hanyalah kes enangan bagi orang-orang yang terpedaya. Al-Quran meletakkan hirarki kehidupan akhirat lebih baik daripada kehidupan dunia. Akhirat mesti dijadikan matlamat berserta dengan persediaan yang lengkap di dunia. Sebab itu al-Quran memberi amaran kepada mereka yang mementingkan dunia tanpa membuat persediaan untuk akhirat sebagaimana firman Allah s.w.t : bermaksud; Sesiapa yang keadaan usahanya semata-mata berkehendakkan kehidupan dunia dan perhiasannya   ( dengan tidak disaksikan sama oleh al-Quran tentang sah batalnya ), maka kami akan sempurnakan hasil usaha mereka di dunia, dan mereka tidak dikurangkan sedikitpun padanya. Merekalah orang-orang yang tiada baginya pada hari akhirat kelak selain daripada azab neraka, dan pada hari itu gugurlah apa yang mereka lakukan di dunia, dan batallah apa yang mereka telah kerjakan. Falsafah Tauhid dan Bidang Ekonomi Usaha-usaha kerajaan dalam aspek pembangunan ekonomi adalah selari dengan falsafah dan prinsip program Islam Hadhari. Ia bertujuan untuk melindungi ketidakadilan dalam pemerolehan, perkhidmatan dan penggunaan sumber alam, dengan memenuhi kepuasan manusia untuk melaksanakan tanggungjawab terhadap Allah s.w.t. dan masyarakat keseluruhannya. Keperluan kebendaaan dan kerohanian manusia hendaklah dipenuhi dalam bentuk yang bersepadu. Pendekatan ini memberi tempat yang utama kepada kesepaduan nilai etika dan moral dalam semua keperluan dan tindak-tanduk manusia termasuklah dalam beraktiviti ekonomi. Falsafah tauhid menganjurkan kesatuan dalam ilmu pengetahuan untuk mendidik manusia bagi kebahagiaan hidup (al-saadah) dan keredhaan Allah s.w.t.. llmu ekonomi dan yang berkaitan dengannya turut sama berperanan yang pada akhirnya mendukung martabat dan kemuliaan Islam. Penumpuan pembangunan dalam negara adalah secara bersepadu dan komprehensif dengan penekanan diberikan lebih kepada dimensi kerohanian di samping dimensi kebendaan tidak disisihkan. penghayatan akhlak Islam disertakan dalam semua urusan dan operasi ekonomi. Falsafah tauhid turut mengajar usaha mewujudkan semangat al-adl wa al-ihsan dalam menghayati urusan ekonomi, sesuai dengan firman Allah s.w.t.: yang bermaksud: Sesungguhnya Allah menyuruh berlaku adil, dan berbuat kebaikan, serta memberi bantuan kepada kaum kerabat; dan melarang daripada melakukan perbuatan-perbuatan yang keji dan mungkar serta kezaliman. Ia mengajar kamu (dengan suruhan dan laranganNya ini), supaya kamu mengambil peringatan mematuhiNya. (Surah al-Nahl: ayat 90) Tauhid juga mendidik manusia supaya sentiasa peka dalam perhubungan mereka dengan penciptaan dengan penggunaan sumber-sumber dengan secekap mingkin, tidak membazir, dan memperhitungkan akibat dari penggunaan sumber-sumber tersebut suoaya kebajikan dapat dijaga. Konsep dan Prinsip Ekonomi Seimbang dan Komprehensif Konsep pertama ialah konsep rububiyyah, yang menekankan sifat Allah s.w.t. sebagai Penguasa yang membuat peraturan dan bertujuan menjaga dan menampung kehidupan makhluk demi kabahagiaan dunia dan Akhirat. Sebagai Pencipta alam semesta ini, hanya Allah s.w.t. sahajakah yang mengerti perjalanan dan pengisian yang terbaik untuk alam dan makhluk-Nya. Lantaran itu segala peraturan da nsistem yang bersumberkan wahyu adalah demi keharmonian, keadilandan kesejahteraan hidup manusia. Dalam ekonomi Islam, terdapat konsep tazkiyah untuk membentuk kesucian jiwa dan ketinggian akhlak melalui pembersihan harta dengan mengeluarkan zakat dan bersedekah. Pembersihan jiwa juga dapat dibentuk dengan mengikis sifat bakhil dan kedekut, tamak haloba dan eksploitasi serta diganti dengan sifat pemurah dan dermawan, zuhd dan qanaah di samping kompromi dan pengagihan sama rata serta sikap saling bekerjasama dan membantu. Pembersihan interaksi dan kemanusiaan dapat diwujudkan dengan peluang-peluang sama rata dalam aktiviti ekonomi atas jalinan silaturrahim tanpa ada unsur-unsur pilih kasih ataupun kerana darjat. Keluhuran konsep ini menjadi natijah daripada pelaksanaan konsep rububiyyah. Segala aktiviti di dunia perlu dilihat dari segi nilai kini bagi natijah pada Hari Akhirat. Oleh sebab hidup di dunia ini berupa cubaan untuk menguji sesiapa yang terbaik amalannya, sama ada amalan keagamaan ataupun keduniaan, dan semua pemberiaan yang tersedia kepada manusia adalah dalam bentuk amanah, manusia bertanggungjawab kepada Allah s.w.t dan kejayaan pada hari Akhirat nanti bergantung kepada prestasinya di dunia. Kerana di dunia ini aktiviti ekonomi merupakan salah satu daripada unsur-unsurnya. Maka soal amanah dan kebertanggungjawaban tidak dapat lari dari dipersoalkan pada Hari Akhirat kelak.Manusia sebagai khalifah Allah merupakan pemegang amanah yang bererti memakmurkan dunia yang masih tidak terputus daripada hubungan dengan unsur-unsur tauhid dan rububiyyah. Tatacara perhubungan sesama manusia adalah asas satu unsur persaudaraan dan kesamaan. Ini akan mendorong kepada nilai-nilai murni dan merujuk keamanan sejagat. Juga harus diingat, dunia ini kepunyaan Allah s.w.t. H arta kepunyaan manusia bukanlah bersifat mutlak, bahkan ia menjadi ujian dan amanah Allah s.w.t Kesedaran pemilikan secara ini akan menjadikan manusia menguruskan pemilikannya secara yang diredhai oleh Allah s.w.t. Prinsip Ekonomi Kebebasan Terhad dan Menurut Nili-nillai Akhlak Islam tidak sahaja memberi kebebasan dalam bidang-bidang ekonomi tetapi ia juga memberi perlindungan terhadap apa yang telah diperoleh. Nilai-nilai akhlak dan sifat-sifat terpuji menjadi asas pengisian prinsip kebebasan. Segala amalan ekonomi yang bertentangan syariah Islamiah dianggap menyalahgunakan pengertian kebebasan.kebebasan. Oleh itu, amalan ekonomi tidak boleh menyalahi peraturan syari ah Islam. Hak Milik Swasta atau Awam Cara mendapat harta haruslah dengan jalan halal (bukan dengan melakukan amalan riba, penipuan, penindasan, rasuah, eksploitasi dan cara-cara lain yang bertentangan dengan Islam). Hasil pendapatan swasta ataupun persendirian hendaklah dikeluarkan zakat atau cukainya untuk sumbangan ke jalan Allah s.w.t. (seperti sedekah, pembinaan sekolah dan sebagainya). Dalam agihan milik swasta hendaklah dielakkan hal-hal yang boleh mengakibatkan perluasan jurang pendapatan dan membahayakan orang lain atau alam sekitar. Campur Tangan Pihak Pengguasa Syari ah Islamiah mengharuskan konsep campur tangan pihak pemerintah dalam kegiatan-kegiatan ekonomi, sama ada dalam bentuk pengurusan, penyusunan, agihan dan perancangan. Dengan kuasa politik di tangan pemerintah, ia berhak campur tangan dalam ekonomi Negara untuk melindungi dan menjamin kestabilan dan keadilan sosial, dengan syarat ia mesti bersandarkan syari ah. Pihak penguasa yang diberi kepercayaan oleh rakyat bertanggungjawab menjaga dan memelihara peraturan masyarakat secara akhusus untuk menegakkan keadilan Ilahi. Prinsip Keadilan Sosial Prinsip ini ialah asas yang dinamik untuk mengatur dan melaksanakan urusan ekonomi dalam sesebuah masyarakat. Kecemerlangan sistem ekonomi memerlukan sistem penyusunan kegiatan ekonomi yang berteraskan semangat keadilan. Semangat ini memberi ruang kepada semua individu untuk berfungsi secara positif dan optimis. Pengendalian ekonomi dan mekanisme kegiatan ekonomi mesti dapat menuju kea rah wujudnya keadilan ekonomi. Sesebuah Negara pula hendaklah dapat menyediakan keperluan hidup asasi individu melalui pencapaaian-pencapaian berikut: a. Pemeliharaan penghayatan keagamaan melalui penerapan nilai agama dalam semua urusan hidup. b. Menaikkan taraf daya berfikir masyarakat dan kualiti ilmu. c. Memberikan kebebasan dan jaminan perundangan kepada masyarakat supaya menyuarakan pendapat sesuai dengan prinsip shura. d. Jaminan dalam menentukan kebebasan kerjasama pihak swasta dan kerajaan, dalam ataupun luar Negara dalam usaha mengaktifkan modal dan mencetuskan kegiatan dan peluang ekonomi. e. Membina tamadun yang kukuh agar generasi mendatang terus mengecap kecemerlangan. Prinsip Kemuafakatan Islam menekankan semangat muafakat untuk mengurangkan pertelingkahan antara pasangan-pasangan unit ekonomi seperti majikan dengan pekerja, penjual dengan pembeli, pengeluar dengan pengguna, dan sebagainya dalam sistem ekonomi yang berasaskan tauhid. Ini kerana semua unit ekonomi tersebut mempunyai matlamat dan arah yang sama, iaitu mengabdikan diri kepada nilai keadilan dan muafakat yang dituntut oleh agama. Pendekatan ini sekeras-kerasnya menolak pendekatan hidup dalam sistem ideology secular sepertu yang terkandung di dalam falsafah struggle for existence. Islam menekankan cooperation for existence sebagai asas pegangan hidup yang bersesuaian dengan falsafah tauhid. Prinsip Istikhlaf Manusia ialah khalifah Allah di atas muka bumi ini dan pemegang amanah untuk memakmurkan dunia. Semia di dunia ini menjadi hak milik mutlak Allah s.w.t. dan dicipta untuk keprluan manusia. Manusia bertanggungjawab kepada Allah s.w.t. dan apa yang diusaha dan dimiliki. Prinsip ini menggariskan pemilikan harta hendaklah memalui cara yang diredhai Allah s.w.t. penggunaan harta untuk kebajikan pemiliknya dan juga masyarakat, juga melibatkan pengaliran harta dalam apa jua bidang ekonomi. Prinsip Bekerja dan Ganjaran Penglibatan dalam kegiatana ekonomi merupakan ibadah. Setiap penglibatan mestilah diberikan ganjaran yang setimpal. Pemerintah mestilah mewujudkan peluang pekerjaan kepada masyarakat. Riba pula terkeluar daripada prinsip ini kerana ia diperoleh tanpa usaha. Konsep kerja ini akan membawa kepada peningkatan taraf hidup masyarakat yang disertai dengan keadilan pengagihan harta dan kekayaan. Prinsip Keuntungan dan Kerugian Prinsip untung dan rugi adalah lumrah dalam muamalat Islam, bahkan ia juga menjadi asasnya. Berdasarkan prinsip ini, mekanisme seperti mudarabah dan mushakarah digalakkan dalam aktiviti ekonomi. Ia menjamin keadilan di samping menegaskan konsep saling memerlukan antara pengusaha dengan pemilik modal. Prinsip Menjauhkan Pembuatan Merosakkan Islam menganjurkan segala bentuk keruntuhan akhlak, kerosakan diri, kerosakan masyarakat, kepincangan keluarga dan kerosakan alam persekitaran hendaklah dijauhi dalam kegiatan berekonomi. Oleh itu, terdapat perkara-perkara yang diharamkan oleh Islam seperti penindasan, penipuan, pencurian, pencemaran alam, pembaziran dan sebagainya dalam sistem ekonomi Islam. Islam dan Perebutan Peluang Peningkatan Taraf Hidup Islam mengajarkan bahawa dalam melakukan amal ibadah dan menuju ke alam akhirat, dunia ini janganlah diabaikan. Dunia ini menjadi lading ataupun jambatan, manakala matlamat akhir segala aktiviti manusia adalah untuk kejayaan dan kebahagiaan di dunia ataupun akhirat. Firman Allah s.w.t.: Bermaksud: Dan carilah pada apa yang telah dianugerahkan Allah kepada kamu (kebahagiaan) di akhirat dan janganlah kamu melupakan bahagian kamu dari   (kenikmatan) duniawi dan berbuat baiklah (kepada orang lain) sebagaimana Allah telah berbuat baik kepadamu, dan janganlah kamu berbuat kerosakan di mukabumi. Sesungguhnya Allah tidak menyukai orang-orang yang berbuat kerosakan. [Surah Al-Qasas: 77] Islam juga mengajarkan kita agar merebut segenap peluang yang ada bagi memajukan diri, masyarakat, negara dan agama sebelum terlambat atau terlepas peluang-peluang itu. Dalam satu sabda Nabi Muhammad s.a.w. diperjelaskan yang maksudnya berbunyi: Rebutlah peluang lima keadaan sebelum datangnya lima yang lain keadaan mudamu sebelum datangnya keadaan tuamu, dan keadaan sihatmu sebelum datangnya keadaan sakitmu, dan keadaanmu dalam keberadaan sebelum datangnya keadaanmu berhajat, dan keadaan lapangmu sebelum datangnya keadaan sibukmu, dan keadaanmu masih hidup sebelum datangnya matimu. (Riwayat Al-Tirmizi) Malaysia sedang mengorak langkah untuk menjadi pusat perkhidmatan kewangan Islam global yang mampu bersaing di persada kewangan antarabangsa. Kita bermula dengan penubuhan Bank Islam Berhad dan kita sedang menuju ke suatu arah yang jelas untuk dicontohi oleh negara lain terutamanya dalam aspek kewangan, perbankan dan ekonomi Islam. Malaysia kini sedang menjadi perhatian negara-negara Islam lain dan menjadi contoh untuk diambil pengajaran oleh negara-negara lain. Bukan sahaja dalam aspek ekonomi Islam kita sedang dipelajari, bahkan Malaysia merupakan peneraju kepada Pertubuhan Persidangan Islam (OIC) yang mana YAB Perdana Menteri adalah pengerusinya. Kita juga adalah negara Islam contoh dan kita juga adalah model negara Islam bermasyarakat berbilang kaum dan mempunyai pelbagai agama. Kejayaan negara kita mengekalkan kestabilan dan keharmonian antara kaum adalah satu rekod yang perlu kita pertahankan dengan kompleksiti kepelbagaian kaum. Dasar-dasar sedia ada di negara kita telah terbukti dan mampu mempertahankan rekod kejayaan keharmonian perpaduan antara kaum yang cukup baik. Kita juga berharap semoga rakyat semua akan dapat bersama Islam Hadhari bagi merealisasikan pemupukan integrasi nasional dan meningkatkan tahap kesetiaan kita kepada negara dan kepatuhan kita kepada undang-undang dan perlembagaan negara. ISLAM HADHARI DAN PERSPEKTIF PENGURUSAN NEGARA ISLAM SERTA PEMBANGUNAN BERSEPADU Pembangunan bersepadu ialah pembangunan yang berasaskan kesepaduan iman, akhlak, kerohanian dan kebendaan. Ilmu-ilmu dan objektif yang berkaitan dengan pembangunan, negara, kemasyarakatan dan manusia tidak dipisah-pisahkan antara satu sama lain. Pembangunan bersepadu juga bersangkutan dengan pembangunan insan yang berpegang pada prinsip-prinsip peraturan Allah dalam hubungan manusia dengan Tuhan, manusia sesama manusia, manusia dengan alam sekitar dan manusia dengan makhluk-makhluk ciptaan Allah. Dalam konteks ini juga, manusia sebenarnya adalah pemegang amanah Allah. Dunia ini adalah amanah Allah untuk dimanfaatkan dan dimakmurkan mengikut ketentuan yang Allah perintahkan. Usaha-usaha manusia harus dilakukan mengikut landasan-landasan yang ditetapkan oleh Allah s.w.t.. Islam memberikan perhatian yang serius kepada pembangunan insan berbanding dengan pembangunan-pembangunan lain kerana di tangan insanlah terletaknya inisiatif dan perlaksanaan membangunkan bidang-bidang lain. Secara dasarnya, apabila baik (muhsin, muslih, soleh) insan itu maka baiklah juga perlaksanaannya menurut tuntutan Islam. Walau bagaimanapun, ini tidaklah boleh diertikan Islam sebagai mengenepikan pembangunan-pembangunan lain. Islam juga mementingkan pembangunan material, negara, masyarakat dan keluarga. Justeru itu, bidang-bidang ini mesti disepadukan dengan pembangunan insan tadi.   Taqwa merupakan ciri terpenting yang patut terdapat dalam pembangunan. Pembangunan bertaqwa ialah pembangunan yang menjuruskan hati, perasaan dan matlamat kehidupan untuk mematuhi titah perintah Allah s.w.t. dan menjauhi larangannya. Taqwa merupakan paksi pembangunan perspektif Islam. Setiap perbuatan dinilai baik-buruknya berdasarkan neraca Allah s.w.t. dan bukannya manusia. Firman Allah s.w.t.: Perbandingan syurga yang dijanjikan untuk orang yang bertaqwa itu ialah mengalir air sungai di bawahnya, makanannya tidak habis-habis, begitu juga naunganNya. Begitulah kesudahannya orang yang bertaqwa, dan kesudahan orang yang kafir itu ialah api neraka. Menurut Islam, Allah telah melantik manusia sebagai khalifahNya di atas muka bumi ini. Manusia diberikan beberapa kualiti untuk mentadbir dunia dan hal ehwalnya, diberikan tanggungjawab dan amanah untuk memenuhi tuntutan-tuntutan Allah dengan bentuk fizikal yang terbaik dan bersesuaian.   Justeru itu, pembalasan-pembalasan baik dan buruk akan diberikan oleh Allah s.w.t. berkenaan dengan perlaksanaan tuntutan-tuntutan Allah tadi. Manusia akan dipersoalkan oleh Allah di Akhirat kelak untuk segala aktiviti-aktivitinya yang dijalankan di atas dunia ini. Manusia patut menggunakan seluruh keupayaan akal dan potensinya untuk mendapatkan keredhaan Allah s.w.t. Ringkasnya, segala tenaga dan keupayaannya patut ditumpukan pada membangunkan dunia ini menurut kehendak Allah s.w.t. mengikut cara yang dikehendaki olehNya. Manusia patut bersedia menjawab persoalan-persoalan yang akan ditanya oleh Allah s.w.t. di akhirat kelak berkenaan dengan dirinya, keluarga, jiran, masyarakat, aktiviti ekonomi, pekerjaan, pendidikan, perundangan, penguatkuasaan undang-undang, urusan pemerintahan, negara, peperangan dan sebagainya. Kejayaan sebenar(Al-Falah) dan pembangunan hanya akan dapat diraih sekiranya manusia memberikan sepenuh tumpuan kehidupannya untuk menjawab persoalan-persoalan ini.  Ã‚   Misi para Nabi adalah mensucikan diri manusia dalam proses-proses pembangunan yang dialami oleh manusia. Konsep (Tazkiyyah) mengambil kira penyucian manusia dalam hubungan-hubungan manusia-Tuhan, manusia sesama manusia, manusia-makhluk dan manusia-alam sekitar. Konsep ini akan mengharmonikan kesejahteraan alam semesta dan manusia dan mempertingkatkan hubungan-hubungan di atas untuk mencapai kejayaan di dunia dan di akhirat. Pembangunan dalam Islam berasaskan Tauhid iaitu hanya Allah s.w.t. dan tiada lainnya yang menjadi dasar keyakinan, objektif hidup dan motivasi memajukan kehidupan, usaha dan perbuatan. Berasaskan paradigma tauhid, segala aktiviti manusia didasarkan kepada otoriti Allah s.w.t. kerana Allahlah sahaja yang mempunyai otoriti mutlak menganugerahkan sesuatu atau menarik balik nikmat itu. Justeru itu, segala aspek berkaitan dengan pembangunan itu mestilah dilandasi mengikut kehendakNya. Islam menganjurkan keseimbangan (al-Tawazun) antara tuntutan dunia dan akhirat. Keseimbangan juga dituntut antara pembangunan rohani dan jasmani, sprituil dan material, akal dan nafsu. Persoalan pembangunan seimbang akan membawa kita kepada persoalan nilai antara dua elemen asas dalam keseimbangan pembangunan menurut perspektif Islam. Tuntutan dunia dan akhirat mestilah berdasarkan kriteria marufat (baik) dan munkarat (buruk atau keji). Pembangunan material haruslah diseimbangkan dengan pembangunan spiritual. Inilah yang dimaksudkan oleh Allah s.w.t. berkaitan dengan pembangunan negara iaitu negara yang aman makmur mendapat pengampunan Tuhannya(Baldatun taiyyibatun wa rabbun Ghafur). Pembangunan berakhlak ialah pembangunan yang berasaskan misi agung Rasulallah s.a.w. iaitu misi menyempurnakan akhlak yang mulia. Pembangunan berakhlak akan memanifestasikan objektif akhlak itu terancang, tersusun dan terbangun mengikut akhlak Islam. Terdapat sebuah hadis yang memperingatkan tentang akhlak yang boleh dijadikan sandaran perlaksanaan pembangunan berakhlak. Sabda Rasulallah s.a.w. yang maksudnya seperti berikut: Tiga perkara yang menyelamatkan, iaitu takut pada Allah ketika bersendirian dan dikhalayak ramai, berlaku adil pada ketika suka dan marah, berjimat cermat ketika susah dan senang dan tiga perkara yang membinasakan iaitu mengikut hawa nafsu, terlampau bakhil dan kekaguman seseorang terhadap dirinya sendiri. (Riwayat Abu Syeikh) Keadilan merupakan merupakan salah satu daripada ciri-ciri pembangunan berakhlak. Adil bermaksud meletakkan sesuatu pada tempatnya. Maka pembangunan yang adil ialah pembangunan yang dilakukan bersesuaian dengan tempatnya dalam konteks bernegara, bermasyarakat dan berkeluarga. Manafaat pembangunan mestilah boleh dikecapi secara sama rata sama ada Islam dan bukan Islam, tanpa ada sikap pilih kasih, kronisme, atau sentimen keturunan, bangsa, darjat atau kelas. Penjurusan faedah-faedah ekonomi mestilah ditumpukan ke arah kelompok-kelompok masyarakat yang memerlukan berbanding dengan yang tidak.  Ã‚   YAB Dato Seri Abdullah Haji Ahmad Badawi] menjelaskan: Adalah perlu diteliti semula pelbagai pendekatan dan kaedah untuk diperkemaskan supaya lebih seimbang dan menyeluruh, merangkumi pembangunan prasarana dan pembangunan ekonomi, diperkukuhkan dengan pembangunan manusia melalui program pendidikan yang komprehensif, diperlengkap pula dengan program pembangunan rohani untuk menyemaikan nilai-nilai murni dan menerapkan nilai-nilai Islam dalam kehidupan. (Ucapan Dasar Presiden UMNO dlm Perhimpunan Agung UMNO 2004 di Putra World Trade Centre, Kuala Lumpur). Pembangunan berlestari, berhati-hati, mengelakkan pembaziran, kemewahan yang negatif dan perkara-perkara yang tidak berfaedah merupakan tuntutan Islam. Pembangunan haruslah terancang dan mengambil kira kemampuan kewangan negara. Pembangunan yang cenderung untuk mengisi kecenderungan hawa nafsu bukanlah pembangunan yang dituntut oleh Islam.  Ã‚   Pembangunan juga bukanlah alat untuk menonjolkan keangkuhan. Semuanya adalah kurnia Allah jua dengan kehendak dan iradahNya. Dalam konteks ini, konsep syukur merupakan salah satu ciri pembangunan berakhlak. Syukur dikira sebagai tanda terima kasih di atas anugerah Allah s.w.t. dan redha dengan sebarang ketentuanNya. Berterima kasih kepada manusia pula tidak seharusnya melebihiberterima kasih kepada Allah kerana anugerah nikmat itu hanyalah hak Allah. Berterima kasih kepada Allah bukan sahaja dilipatgandakan oleh Allah nikmat-nikmatnya di dunia ini bahkan di akhirat kelak. Kufur nikmat atau tidak melakukan cara bersyukur yang betul apabila menerima sesuatu nikmat atau imbuhan akan mendapat balasan buruk dan azab Allah s.w.t.. Firman Allah s.w.t.: Bermaksud: Demi sesungguhnya sekiranya kamu bersyukur, nescaya Aku akan tambahkan nikmatKu kepada kamu dan sekiranya kamu kufur, sesungguhnya azabKu amatlah keras. Menyentuh soal pembangunan berakhlak, kita tidak akan dapat lari daripada soal disiplin dan semangat ketekunan juga. Mana-mana pembangunan pun tidak akan dapat tercapai tanpa menyentuh soal ketekunan dan disiplin diri. Pembinaan ketamadunan manusia menyentuh soal ketekunan dan berkerja kuat.   Nabi Muhammad s.a.w. bersabda: Sesungguhnya Allah s.w.t. menyukai apabila seseorang kamu bekerja dia melakukannya dengan tekun. [Riwayat Abu Daud) Masyarakat yang membangun ialah masyarakat yang bekerja kuat dan ini meningkatkan produktiviti serta memberi kesan yang positif. Justeru itu, pembangunan sambil lewa, lemah perancangan dan tindakan, malas dan curi tulang bukanlah pembangunan dalam ruang lingkup akhlak Islam. Menurut pandangan Islam, harta adalah satu keperluan dan bukannya matlamat. Harta dikira sebagai rezeki daripada Allah maka ia hendaklah dibersihkan dengan mengeluarkan zakat. Ia juga dianggap sebagai satu amanah, maka ia hendaklah diperolehi dan dibelanjakan mengikut tuntutan Islam. Kualiti pembangunan menurut Islam adalah gabungan daripada pembangunan bersepadu, seimbang dan berakhlak. Inilah merupakan perbezaan ketara pembangunan perspektif Islam dan pembangunan Barat. Pembangunan berihsan juga di perlukan dalam konteks pembangunan negara. Apa yang dimaksudkan dengan pembangunan berihsan ialah pembangunan yang dianggap segala tindakan dan perlaksanaan di dalamnya sentiasa di bawah pemantauan Allah s.w.t.. Oleh kerana pembangunan yang menjurus kepada mendapatkan keredhaan Allah s.w.t. dianggap sebagai ibadah, maka pembangunan berihsan menepati konsep ihsan yang menjelaskan bahawa kamu menyembah Allah seolah-olah kamu melihatNya, sekiranya kamu tidak melihatNya, maka sesungguhnya Allah melihat kamu. Di dalam hadith yang lain berkenaan ihsan, Nabi Muhammad s.a.w. bersabda: Allah telah mewajibkan ihsan pada setiap sesuatu Allah mewajibkan kita berbuat kebaikan dalam setiap pekerjaan yang kita lakukan. Dalam konteks pembangunan, konsep ihsan harus diaplikasikan dalam setiap perancangan dan perlaksanaannya yang mengambil kira keperluan dan mereka yang memerlukan, ihsan terhadap sesama manusia, ihsan terhadap makhluk dan alam sekitar. Etika Dalam Pembangunan Di dalam Islam, pembangunan tidak akan mempunyai sebarang erti seandainya pembangunan yang dimaksudkan hanyalah berunsurkan material semata-mata. Bahkan pembangunan yang berunsurkan material merupakan asas utama dalam falsafah pembinaan pembangunan dan tamadun Barat.  Ã‚   Di sini dibawa satu kisah daripada al-Quran berkenaan kaum Ad yang menikmati pembangunan yang cukup pesat dan maju pada zaman mereka. Mereka dikurniakan bangunan rumah-rumah di tanah mendatar yang dipahat dari gunung, tanah yang cukup subur, ternakan yang membiak dengan senang dan taman-taman yang indah-indah. Maknanya mereka dianugerahkan Allah kemakmuran dan kesenangan hidup yang tiada taranya pada zaman itu. Namun demikian, mereka tidak menyembah Allah s.w.t.. Yang disembah ialah patung dan berhala. Nabi Hud a.s. diutus untuk berdakwah kepada mereka dengan ajakan agar beriman kepada Allah s.w.t. yang mencipta mereka dan menganugerahkan kemakmuran itu kepada mereka. Allahlah sahaja yang layak disembah dan disyukuri. Dalam dakwahnya juga, Nabi Hud telah menjelaskan betapa mereka telah meletakkan diri mereka ke lembah kehinaan dengan menyembah patung berhala yang tidak dapat memberi apa-apa faedah dan keburukan kepada mereka bahkan mereka telah meletakkan diri mereka sebagai makhluk mulia di sisi Allah s.w.t. serendah-rendahnya. Mesej yang ingin disampaikan di sini ialah betapa pembangunan itu adalah anugerah Allah s.w.t. jua dan ia mestilah disyukuri dan pembangunan itu apabila diteliti betul-betul adalah dengan izin Allah jua. Justeru itu ia juga adalah merupakan tanda-tanda kebesaran dan keagungan Allah s.w.t. bagi orang-orang yang berfikir dan meningkatkan keimanan kepada Allah s.w.t.. Kemuliaan penciptaan manusia mestilah dibuktikan dengan keimanan kepada Allah sebenar-benarnya dengan cara menjunjung titah perintahnya d

Wednesday, November 13, 2019

Presentation on Bioplastics :: Environment polypropylene renewable resources

Presentation on Bioplastics Bioplastics, What are they? * Compostable Plastics -or- * Any plastics-made from organisms (or Organism by-products). * Currently, there is much confusion over the definition of bioplastics Mixture of Acids that could be made into bioplastics Making Bioplastics, Etc. Goal of Bioplastic Production * To Save Resources by either reducing the production of standard Polypropylene plastics by replacing it with a less resource-intensive plastic. * Or Save the Environment by making plastics biodegradable * Or, both! Bioplastic degradation speed What are Scientists Doing Now? Several Different Exciting Methods are being tried right now! * Using Soy-based bioplastics * Using Bacteria to make bioplastics * Starch-based Bioplastics * Polylactide Bioplastics * Poly-3-Hydroxybutyrate Current Cost of Bioplastic Comparison Soy-based Bioplastics One of the hottest sections in bioplastics research today. Pure Soy Bioplastic has many undesirable traits. Mixtures of Soy with other substances are currently being attempted. The Soy shown Soy Protein Bacteria-based Bioplastics Steven Pratt of New Zealand (Major New Discovery) Mixture of bacteria can create acids when fermented. The ratio of different acids is based on pH. The bacteria are fed glucose solution and fermented. The acids can be used to make bioplastics Starch-Based * Make up about 50% of the current bioplastic market * Are used in pills that you take * Can be specificially tailored by adding different amounts of plasticizers * This is called â€Å"thermo-plastical starch† Polylactide Bioplastics * Lactic acid is turned into Polylactide by adding a catalyst and heat. * Polylactide bioplastics can be made on existing petroleum plastic equipment * Resembles plastic in properties Poly-3-Hydroxybutyrate * A polyester * Easily biodegradable * Easily processed * Currently very expensive * Current interest is very high * Methylobacterium sp V49 is one bacteria that produces Poly-3-Hydroxybutyrate Challenges Facing Bioplastics * Economically Unfeasible * Biodegradability is a useful and a not-so-useful property