China Currency Exchange Rate Essay Example for Free

China Currency Exchange Rate Essay The currency regime adopted by China is neither fixed nor flexible exchange rate system. China has announced in 2005 the â€Å"end of its firm peg against the dollar, instead allowing it to trade within a narrow band against a basket of currencies.† China regime is managed floating system where the currency increases very slowly year by year and the China government prevent the currency from changing quickly in the short term. The reason why Chinese government intervene in the currency market is to lower exchange rate to increase employment, maintain a fixed rate to maintain stability and improve their current account deficit. China government manage its currency rate by buying foreign currencies to increase supply of China currency, therefore lowering its currency value. They also lower the value of its currency by lowering their interest rates. In the case of China, it is very difficult and challenging for them to adopt the fixed exchange rate system due to their disadvantages. Firstly, China government must always adjust its interest rate so maintain the exchange rate. Changing the interest rate frequently will cause fluctuations in investments and growth and also stable employment. There is also a possibility that the export rate may be set at the wrong level. For example, if it was set at a higher level, this could affect China export competitiveness and their domestic market will suffer. Question 4b Though China has been heavily criticised by some foreign countries like USA for their practice, there are some advantages to managed flow system. Firstly, the managed flow system will ensure stability in China compared to floating. This is because if China suddenly appreciate their currency, their exports production will suffer and there will be lots of unemployment as a result. However there are disadvantages to managed floating system as well. People will try to challenge the earn funds from the currency as this system is very prone to speculative attack. Experiences have shown that speculative attacks could decrease the growth of a country’s gross domestic product by 6 percent or more.

Population Pressure And Living Environment Within Slums Sociology Essay

Population Pressure And Living Environment Within Slums Sociology Essay In this context the present paper tries to analyse the variation in composition and distribution of slum population as well as the population pressure and living environment therein. Utilising data from census of India and NSSO 49th, 58th and 65th rounds, the variations in composition and distribution of slum population along with the living environment therein has been analysed. The study shows that the increase in number of urban poor has led to increase in number of slums and this has very adversely affected the living conditions in slums and has resulted in the further deterioration of many essential facilities. In major developed states there has been further deterioration of living conditions in the slums and the most basic necessities have become scarcer. At the district level, higher concentration of slums can be found in northern, north-eastern and western states while dispersed slums can be seen in central and southern states. The problem of slums has turned to be more gig antic than earlier and thus requires immediate actions for checking the further growth of slums and improvement in the living conditions as well. Keywords Slums, population composition, infrastructure, Spatio-temporal pattern. Introduction The mountain of trash seemed to stretch very far, then gradually without perceptible demarcation of boundary it became something else. But what? A jumbled and pathless collection of structures, cardboard cartoons, plywood and rotting bottles, the rusting and glassless shells of cars, had been thrown together to form habitation. Michael Thelwell (Adapted from Mike Davis, 2004) The earth has urbanized even faster than originally predicted by the club of Rome in its popular report limits to growth and this has resulted in the rise of gigantic hyper cities. The megacities have come up as the brightest stars in the urban firmament, but at the same time three quarters of the burden of population growth is borne by faintly visible second tier-cities and smaller urban areas where there is little or no planning to accommodate these people or provide them with services. Urbanization, thus, must be conceptualized as structural transformation along, and intensified interaction between every point of an urban-rural continuum. But the price of new urban order has been increasing inequality within and between cities of different sizes of specializations. Urbanization at many places has been radically decoupled from industrialization, even from development per se. More sinister has been the urbanization-without-growth. The urban population growth in spite of stagnant or negative urban economic growth is the extreme face of what researchers have labelled as over-urbanization. It is just one of the several unexpected tracks down which a neo-liberal world order has shunted millennial urbanization. In spite of the drastically weakened pull of the city by debt and depression, the rapid urban growth in the context of structural adjustment has been an inevitable recipe for the mass production of slums (Davis, 2004). The UN-Habitat report in 2003, titled The Challenge of the Slums stands out to be the first truly global audit of urban poverty. It has established that the primary direction of both national and international interventions during the last twenty years has actually increased urban poverty and slums, increased exclusion and inequality and weakened urban elites in their efforts to use cities as engines of growth. But all other things remaining aside, slums remain an invaluable expose that amplifies urgent research findings with the institutional authority of the United Nations. If the reports of the Intergovernmental Panel on Climate Change represent an unprecedented scientific consensus on the dangers of global warming, then slums sounds an equally authoritative warning about the global catastrophe of the urban poverty. In fact slums are basically the urbanization of poverty. When human beings were able to produce more than they consumed and had found ways of storing the surplus to provide for a large number of people, living away from the field, they settled on such areas which provided good environment, climate and soil favourable to plant and animal life, an adequate water supply, ready materials for providing shelter and easy access to other peoples. Concentration of population grew at the intersections of trade routes, at harbours and at the mouths of rivers with easy access to the sea. Athens, Rome was located near the sea. Mecca, Damascus and Samarkand were island cities located on caravan routes. In India all big cities were located near the banks of rivers, ports, etc. Varanasi is one of the ancient and famous cities located on the bank of river Ganges. The officials and priests lived in the main hub whereas lower classes craft persons, artisans and labourers lived around the city republics. Gradually people from fields and small settlements sta rted moving to city republics because of lack of farm work all time of the year and safety in cities. These city republics became powerful and tapped the surpluses and other resources. In 1800 only 2% of world population lived in towns of more than 5000 inhabitants. No more than 45 cities had population over 100,000. The 19th and 20th Century saw enormous growth of urban population. In fact the 20th century was a time of great change, and the greatest of those changes was in the numbers of people on the globe and where they lived. Since 1950, mankind has endured its most rapid expansion, from 2.5 billion to 6 billion people. As a result of this rapid increase of population, the cities were not able to sustain the pressure of increased population and could not provide good environment and basic services to new entrants as they were unable to afford reasonable shelter within their means. They were therefore forced to live in slums. Sixty per cent of this gain has been in urban areas, particularly in the urban areas of the developing world, where the urban population has increased more than six fold in only 50 years. Humanity is only about half way through this great transformation to urban living. During the next 30 years, the global urban population will increase by more than 2 billion while rural populations will be almost static. The greatest impact will be felt in the developing world and nowhere more so than throughout South and South-eastern Asia and sub-Saharan Africa. During the next 15 years, many large cities in Asia and Africa will nearly double their population. The huge increase in urban populations amounts to a crisis of unprecedented magnitude in urban shelter provision. Every year, the worlds urban population is increasing by about 70 million, equivalent to seven new megacities. These people all need to be provided with shelter, with employment and with urban services. The stretched capacity of most urban economies in developing countries is unable to meet more than a fraction of these needs, so that the informal sector is providing most of the new employment and housing in environments that have come to be known as informal settlements or slums, where more than half of the population in many cities and towns of developing countries are currently living and working. The evolution of the new urban poverty has been a non- linear historical process. The slow accretion of shanty towns to the shell of the city is punctuated by storms of poverty and sudden explosions of slum building. In this context the present paper tries to analyse the variation in composition and distribution of slum population as well as the population pressure and living environment therein. Utilising data from census of India and NSSO 49th, 58th and 65th rounds, the variations in composition and distribution of slum population along with the living environment therein has been analysed. Apart from this some secondary data published in different books and articles have also formed a part of the analysis. Under the methodological section, firstly on the basis of the literature review, two objectives have been determined for this paper. For the fulfillment of these objectives statistical tools have been widely used to analyse the raw data. Graphical presentation and cartographical tools (maps and diagrams) too have been utilized to extend the level of analysis and explanation. Needs and Approaches to the Study of Slums Slums are consolidated and compact physical, social, cultural and economic units with distinct neighbourhood system within the greater environment of cities. These are patronised by the local political organizations which strengthen their existence on those very locations. The growth and development of slums have never become phenomena of few days or months; a sufficient number of years have been passed to reach the full growth and vigour when it has come to the notice of urban planners, administrators and municipal authorities that slums have become problems and threats to health city life. The growth of slums is a manifestation of urban poverty as the majority of urban poor lives in slums. On one hand the government documents tries to establish a fall in the levels of poverty but on the other hand the consistent rise in slums population and deteriorating living conditions depicts some different story. The provision of lifeline infrastructure lags far behind the pace of urbanization and peri-urban slum areas often have no formal utilities or sanitation provision whatsoever. The urban poor are forced to settle on hazardous and otherwise unbuildable terrains over-steep hill slopes, river banks and flood plains. Likewise they squat in the deadly shadows of refineries, chemical factories, and toxic dumps or in the margins of railroads and highways. Poverty has created an urban disaster problem of unprecedented frequency and scope. The interest and need for the study of slums has stemmed from two basic causes a) An urge to bring about social reform and b) An effort to reach an understanding of the process of urbanization. The studies which have an element of reform interest are preoccupied with poverty and related problems and focus extensively on the working class standards of living. However they have little to speak upon the social life of the slum dwellers. On the other side of the coin lie the urbanization studies that provide a closer approach to the analysis of social behaviour in this area (Whyte, 1943). However off the two reasons the latter claims more attention and validity than the former. Even the global report on slums published by the United Nations Habitat more or less recognises slums as the face of urban poverty in the new millennium. The Slums of the World Report has appeared at a time of growing awareness of the red flags raised by the urbanization process, particularly because of an increasing number and proportion of city residents who live in poverty in precarious settlements in the core historic part of cities and in the peri-urban areas. For the first time in history, rapid population growth and its concentration in cities around the world constitute a crucial element affecting the long-term outlook for humanity. Despite standing out as centres of civilization and economic activity for eight millennia, cities never attracted more than ten per cent of the global population until the second half of the 19th century. Now, systems of cities have become the worlds social , economic, cultural and political matrix. One-third of the worlds urban population lives in slums, and four out of ten inhabitants in the developing world are informal settlers. The report accepts that the number of issues relevant to urban poverty and slums is practically infinite and it requires an in-depth analysis and comprehensive effort to deal with the worsening situations. Understanding the notion of slums The first step in solving a problem is to define it correctly. Therefore a clear understanding of the notion of slums is indispensible. Since its first appearance in Veuxs Flash Dictionary during the 1820s as part of the London cant, the term slum was used to identify the poorest quality housing and the most unsanitary conditions; a refuge for marginal activities including crime, vice and drug abuse; and a likely source for many epidemics that ravaged urban areas a place apart from all that was decent and wholesome. The word slum was derived from slumber which means a sleepy unknown back alley. Slum meant `wet mire where working class housing was built during British Industrial revolution in order to be near the factories. These were uncontrolled settlements and lacked basic services and only poor people lived there. During the major part of the 19th century, the word appeared in the written language in quotation marks mostly as back-slum(s). At the end of the 19th century, slum mea nt a street, alley, court, situated in a crowded district of a town or city and inhabited by people of a low class or by the very poor; a number of these streets or courts forming a thickly populated neighbourhood or district where the houses and the conditions of life are of a squalid and wretched character (oxford dictionary)à ¢Ã¢â€š ¬Ã‚ ¦. a foul back street of a city, especially one filled with a poor, dirty, degraded and often vicious population; any low neighbourhood or dark retreat usually in the plural, as Westminster slums are haunts for thieves (The Challenge of Slums: Global Report on Human Settlements, 2003) The housing reform movement in England during the 1880s changed a popular word that once described an awkward phenomenon to a general operational concept as a house materially unfit for human habitation, and made possible the delimitation of slum areas on city maps for planning purposes. It became a common word in the Anglophone world, used, for example, in India in order to designate without distinction the bustees, chawls or cheris of Mumbai, Delhi or Chennai. The 20th century made the word obsolete in contexts requiring more precise and rigorous terms, such as tenement house, tenement district and deteriorated neighbourhood, because of legislation from the 1890s and 1930s authorizing the eradication of the so-called slums, and imposing technical and legal definitions and standards for such actions. At the same time, the social movement generated new words, such as neighbourhoods or communities, to qualify the designated slums in order to rename the socially stigmatized slum areas. As with most euphemisms, alternative terms were eventually subsumed into the argot and served to maintain rather than counteract the negative prejudices against slum dwellers. The polite neighbourhood has become shortened to hood, a badge of youthful attitude in Los Angeles. Today, the catch-all term slum is loose and deprecatory. It has many connotations and meanings and is banned from many of the more sensitive, politically correct and academically rigorous lexicons. It can also vary considerably in what it describes in different parts of the world, or even in different parts of the same city. In developing countries, the term slum, if it is used, mostly lacks the pejorative and divisive original connotation, and simply refers to lower-quality or informal housing. Large, visible tracts of squatter or informal housing have become intimately connected with perceptions of poverty, lack of access to basic services and insecurity. Terms such as slum, shanty, squatter settlement, informal housing and low-income community are used somewhat interchangeably by agencies and authorities. The coverage of settlement types is even more complex when one considers the variety of equivalent words in other languages and geographical regions. Slums are today known by dif ferent names throughout the world: Barrio or tugurio (Latin America), Basti (Bangladesh), Bidonville (France/Africa), Favela (Brazil), Ghetto, Kampung (Indonesia), Katchi abadi (Pakistan), Masseque (Angola), Shantytown, Skid row, Squatter cities . However at this point a note on the current distinction between slums and shanties is essential. While slums describe old residential buildings which have deteriorated and lack essential services (but in most cases do not lack security in terms of tenure), shanties refer to spontaneous settlements which have developed in outskirts and unbuilt areas of the city. At the FirstWorld Urban Forum, a position paper elaborated by UN-HABITAT on Cities Without Slums used the term slum to describe, a wide range of low-income settlements and/or poor human living conditions and note that these inadequate housing conditions exemplify the variety of manifestations of poverty as defined in the Programme of Action adopted at the World Summit for Social Development. The term slum includes the traditional meaning that is, housing areas that were once respectable or even desirable, but which have since deteriorated, as the original dwellers have moved to new and better areas of cities. The condition of the old houses has then declined, and the units have been progressively subdivided and rented out to lower-income groups. A typical example is the innercity slums of many historical towns and cities in both the industrial and the developing countries. The term slum has, however, come to include also the vast informal settlements that are quickly becoming the most visual expression of urban poverty. The quality of dwellings in such settlements varies from the simplest shack to permanent st ructures, while access to water, electricity, sanitation and other basic services and infrastructure tends to be limited. Such settlements are referred to by a wide range of names and include a variety of tenurial arrangements. Slums: a point of discord The entire scholar community has failed to converge on a single definition of slum. As a result the buzzword has been defined differently for different regions and contexts. The difference in the definitions is primarily the result of discrepancies in the parameters adopted for the purposed of identifying the slums. Even amidst the web of definitions, the basic features rather the elements of the slums remain similar. Slum, at its simplest, is a heavily populated urban area characterized by substandard housing and squalor. This definition encapsulates the essential characteristics of slums: high densities and low standards of housing (structure and services), and squalor. The first two criteria are physical and spatial, while the third is social and behavioural. This spread of associations is typical, not just for the definition of slums but also of our perceptions of them. Dwellings in such settlements vary from simple shacks to more permanent structures, and access to basic service s and infrastructure tends to be limited or badly deteriorated. Slums and urban poverty are not just a manifestation of a population explosion and demographic change, or even of the vast impersonal forces of globalization. Slums must be seen as the result of a failure of housing policies, laws and delivery systems, as well as of national and urban policies. The definition of the term slum includes the traditional meaning that is, housing areas that were once respectable or even desirable, but which have since deteriorated as the original dwellers have moved to new and better areas of the cities. The condition of the old houses has then declined, and the units have been progressively subdivided and rented out to lower-income groups. Typical examples are the inner-city slums of many towns and cities in both the developed and the developing regions. Slums have, however, also come to include the vast informal settlements that are quickly becoming the most visible expression of urban poverty in developing regions cities, including squatter settlement s and illegal subdivisions. The quality of dwellings in such settlements varies from the simplest shack to permanent structures, while access to water, electricity, sanitation and other basic services and infrastructure is usually limited. Such settlements are referred to by a wide range of names and include a variety of tenure arrangements. The problem with measuring slums starts with the lack of an agreed definition. As a result, enumeration of slums has not yet been incorporated within mainstream monitoring instruments, such as national population censuses, demographic and health surveys, and global surveys. Some surveys provide proxies or related variables, such as proportion of unauthorized housing or proportion of squatters. Participatory poverty assessments in many least developed countries (LDCs) generally provide only qualitative information on urban poverty. The generic definition suggests that a slum is a contiguous settlement where the inhabitants are characterized as having inadequate housing and basic services. A slum is often not recognized and addressed by the public authorities as an integral or equal part of the city. According to another definition given by the Cities Alliance Action Plan: Slums are neglected parts of cities where housing and living conditions are appallingly poor. Slums range from high-density, squalid central city tenements to spontaneous squatter settlements without legal recognition or rights, sprawling at the edge of cities. Slums have various names, favelas, kampungs, bidonvilles, tugurios, yet share the same miserable living conditions. The Encyclopaedia Britannica on the other hand defines slums as: residential areas that are physically and socially deteriorated and in which satisfactory family life is impossible. Bad housing is a major index of slum conditions. By bad housing is meant dwellings that have inadequate light, air, toilet and bathing facilities; that are in bad repair, dump and improperly heated; that do not afford opportunity for family privacy; that are subject to fire hazard and that overcrowd the land, leaving no space for recreational use. In India also there is no agreed upon definition of slums and there is no unanimity in the identification criteria used at the various level of governance as well as research. In the year 1993 attempts were made to define the slums on the basis of housing conditions and availability of facilities. However the most accepted definition of slums in the country has been given by the Registrar General of India for the purpose of Census of India. It defines the slums as: All specified areas in a town or city notified as Slum by State/Local Government and UT Administration under any Act including a Slum Act. All areas recognized as Slum by State/Local Government and UT Administration. Housing and Slum Boards, which may have not been formally notified as slum under any act. A compact area of at least 300 populations or above 60-70 households of poorly built congested tenements, in unhygienic environment usually with inadequate infrastructure and lacking in proper sanitary and drinking water facilities. The level of disagreement upon this matter has gone beyond the national level and in an entirely surprising scenario the different states too have set up different landmarks for the identification of slums for their respective territories. The definition of slum area adopted by the Stare Governments is based on slum Acts of the respective States i.e. based on legal stipulations unlike the definitions adopted by RGI and NSSO. The concept, Perception and definition of slums vary across the states, depending on their socio-economic conditions bur their physical characteristics are almost similar. There are discrepancies between the Parameters adopted by State Governments, RGI and NSSO. Thus there exits divergent opinions at the different levels in the country as to what constitutes the key determinants of slums. In fact Slums are too complex to define according to one single parameter. They are a relative concept and what is considered as a slum in one city will be regarded as adequate in another city. Local variations among slums are too wide to define universally applicable criteria and this has been the prominent cause for existence of different definitions of slums. Slums change too fast to render any criterion valid for a reasonably long period of time. The spatial nature of slums means that the size of particular slum areas is vulnerable to changes in jurisdiction or spatial aggregation posing further difficulties in providing any stable definitional criteria for them. Thus what is agreed is that slums, like poverty and secures tenure, is multidimensional in nature. Some of the characteristics of slums, such as access to physical services or density, can be clearly defined, and others, such as social capital, cannot. Even with well-defined indicators, measurement can be very problematic, and acceptable benchmarks are not easy to establish. Even though the identification and differentiation of slums is a difficult nut to crack, Slums has been divided into two broad classes (Davis, 2004): 1. Slums of hope: These are progressing settlements, which are characterized by new, normally self built structures, usually illegal (e.g. squatters) that are in, or have recently been through, a process of development, consolidation and improvement; and 2. Slums of despair: These are declining neighbourhoods, in which environmental conditions and domestic services are undergoing a process of degeneration. Slums of hope may all too easily yield to despair. Thus a review of the definitions used by national and local governments, statistical offices, institutions involved in slum issues and public perceptions reveals the following attributes of slums in the country: lack of basic services, substandard housing or illegal and inadequate building structures, overcrowding and high density, unhealthy living conditions and hazardous locations, insecure tenure; irregular or informal settlements, poverty and social exclusion, and minimum settlement size. Distribution and compositions of slums in India: The Variations The most important characteristics of a population in addition to its size and the rate at which it is expanding or contracting are the ways in which its members are distributed according to age, sex, ethnic or racial category, and residential status. The analysis of distributional and compositional characteristics of slums is requisite for the effective management of problems related with them. In fact the lack of information regarding the dynamism of extent of distribution of the urban poor is one of the main factors which prohibit the extension of vital facilities to them. The figures available till date shows a highest concentration of slum population in two southern states of India Maharashtra and Andhra Pradesh respectively. But the district level analysis shows a clearer picture of the concentration of slum population and its alignment with the urban centres. One of the peculiar aspects which emerges out of the distribution of slums is that in states of north, east and north east India, the slums are concentrated in few districts such as in West Bengal, Jharkhand, Orissa etc. while in states of western and Southern India, the slum population is spread in almost all the districts which is an indicator of the level and process of urbanization in the different states. The sex ratio among the slum populations shows very interesting trends. The major proportion of urban poor is considered to be composed of the male population that migrates from rural areas to cities primarily for work. But contrary to this, both the state and district level analysis shows high sex ratio for the four major states of South India Andhra Pradesh, Karnataka, Tamil Nadu and Kerala. More surprisingly the distribution of child population in slums shows just the opposite scenario. In this case, parts of central India, Rajasthan, U.P and Bihar are the leading areas both at state and district level. In Southern India, the population in the 0-6 age group is relatively less which indicates towards the changing population dynamics of the slums. The distribution of scheduled caste population shows some other drastic changes with respect to the slum population. In the hierarchy of status in Indian society the scheduled castes have been regarded at the bottom line and thus are associated with the relatively unclean jobs. The analysis here shows some surprising trends where the proportion of scheduled caste population in the total slum dwellers is less and very few districts shows relatively a higher presence of scheduled caste population. In North, West and North East India their presence is further low. Population pressure and living conditions in slums The increasing pace of urbanization and resultant increase in slum population is a matter of deep concern for sustainable living. A continuous rise in the slum population in India and their increasing concentration in fewer cities is posing a threat to urban healthy life and management of city affairs. Any further deterioration in the quality of life in slums directly affects the environment and is dangerous for the ecological sustainability. The assessment of living conditions with respect to population pressure in slums has been one of the most contested issues. Some of the robust indicators of living conditions can be taken as Structure of housing, Electricity Connection, Roads, Water logging conditions, Status of Latrine facility and type of drainage. The household density among slums shows a higher density in parts of Rajasthan and U.P which indicates that even though the slum population is highest in Maharashtra, the congestion is higher in slums of U.P and Rajasthan. The same is true for the slums in Jammu and Kashmir where the slum population is mainly concentrated in two districts. While for the other parts of the country an average density can be seen. There has been a noticeable change in respect to the type of structure of houses in the slums during the period between 2002 and 2008-09. All the three different categories of housing structure i.e. Pucca; Semi-kutcha and kutcha have undergone considerable change over the quin-quinnial period. The most drastic change has been the increase semi-kutcha and kutcha housing structures under both notified and non-notified category of slums. Andhra Pradesh, Gujarat, Orissa, Delhi, Karnataka are the states experiencing major changes under the two above mentioned categories. Also there has been decrease in the percentage of pucca slums under both notified and non-notified category of slums. The downfall under this category has been high mainly for Delhi, U.P, West Bengal, Tamil Nadu and Gujarat. All such changes signifies the rapid increase in the population of urban poor as well as the deterioration in the quality of living conditions in the slums. The condition of electricity in slums is also not satisfactory among the slums. U.P, Rajasthan, Bihar, Punjab and Jammu and Kashmir are among the major victims where the percentage of slums having no electricity is highest mainly for the non-notified slums. Also there has been a decrease in the number of slums under notified category where electricity is being provided for both households and streets. The condition of street lighting is very poor throughout the slums in the entire northern Indian belt. However none of the slums exists with any electricity under the notified category of slums which is an indication that the major hindrance in the extension of infrastructural facilities to the slums is lack of notification. One of the most drastic deterioration in the electricity facility to the slums have occurred in Karnataka state where almost 100% slums under non-notified category received electricity for both households and streets in 2002; but in 2008-09 this percentage reduced to almost 50%. Another very important infrastruc

Burns :: essays research papers

Burns Epidemiology: US – 2M seek serious burns  70k require hospitalizations, 5k die Usually caused by careless and ignorance, nearly half are smoking or alcohol -related. Goal: well healed durable skin with normal function and near-normal appearance. Pathology Cutaneous burns – caused primarily by the application of heat to the skin resulting in coagulative necrosis of some or all of the epidermis and dermis. Depth of burn – depends on heat of the burn source, thickness of the skin, duration of contact, and the blood flow. Classifications: Shallow burns †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  First Degree – involve only the epidermis; no blisters; painful and erythematous due to dermal vasodilation; erythema and pain subsides in 2-3 days; desquamation occurs in day 4 †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Superficial Dermal Burns (Second Degree) - include the upper layer of the dermis; form blisters at the interface of the epidermis and dermis; when blisters are removed, wound is pink and wet, and currents of air passing over it cause pain; wound is hypersensitive and blanches with pressure; if without infection, spontaneous healing in 5% TBSA in any age group 5.  Ã‚  Ã‚  Ã‚  Ã‚  Electrical burns including lightning injury 6.  Ã‚  Ã‚  Ã‚  Ã‚  Chemical injury 7.  Ã‚  Ã‚  Ã‚  Ã‚  Inhalation injury 8.  Ã‚  Ã‚  Ã‚  Ã‚  Burns of any size in patients with pre-existing medical disorders that could complicate management, prolong recovery, or affect mortality 9.  Ã‚  Ã‚  Ã‚  Ã‚  Burns with concomitant mechanical trauma (e.g. fractures) where the burn injury poses the greatest risk of morbidity and mortality 10.  Ã‚  Ã‚  Ã‚  Ã‚  Burns in children if there are no qualified personnel or equipment for pediatric care at the initial hospital 11.  Ã‚  Ã‚  Ã‚  Ã‚  Burns in patients requiring special social, emotional, and/or long-term rehabilitative support, including cases of suspected child abuse, substance abuse, etc Emergency Care Airway – initial attention must be directed to this; if patient is rescued from a burning building or exposed to a smoky fire, place on 100% oxygen by tight-fitting mask; if patient unconscious, place ET tube attached to a source of 100% oxygen Once airway is secured, assess patient for other injuries and transport to the nearest hospital. Begin fluid administration of crystalloid solution at a rate of approximately 1L/h. Wrap patient in clean sheet, remove constricting clothing and jewelries. Cold application is used in smaller burns, particularly scalds. Ice should not be used. Assessment of Inhalational Injury - suspect for patients with a flame burn, esp in enclosed space. Hoarseness and expiratory wheezes are signs of potentially serious airway edema or smoke poisoning; inspect mouth for swelling, blisters, soot; copious mucus production and carbonaceous sputum are signs of smoke inhalation and other products of combustion; get ABGs and carboxyhemoglobin levels (if >1, smoke inhalation) Burns :: essays research papers Burns Epidemiology: US – 2M seek serious burns  70k require hospitalizations, 5k die Usually caused by careless and ignorance, nearly half are smoking or alcohol -related. Goal: well healed durable skin with normal function and near-normal appearance. Pathology Cutaneous burns – caused primarily by the application of heat to the skin resulting in coagulative necrosis of some or all of the epidermis and dermis. Depth of burn – depends on heat of the burn source, thickness of the skin, duration of contact, and the blood flow. Classifications: Shallow burns †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  First Degree – involve only the epidermis; no blisters; painful and erythematous due to dermal vasodilation; erythema and pain subsides in 2-3 days; desquamation occurs in day 4 †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Superficial Dermal Burns (Second Degree) - include the upper layer of the dermis; form blisters at the interface of the epidermis and dermis; when blisters are removed, wound is pink and wet, and currents of air passing over it cause pain; wound is hypersensitive and blanches with pressure; if without infection, spontaneous healing in 5% TBSA in any age group 5.  Ã‚  Ã‚  Ã‚  Ã‚  Electrical burns including lightning injury 6.  Ã‚  Ã‚  Ã‚  Ã‚  Chemical injury 7.  Ã‚  Ã‚  Ã‚  Ã‚  Inhalation injury 8.  Ã‚  Ã‚  Ã‚  Ã‚  Burns of any size in patients with pre-existing medical disorders that could complicate management, prolong recovery, or affect mortality 9.  Ã‚  Ã‚  Ã‚  Ã‚  Burns with concomitant mechanical trauma (e.g. fractures) where the burn injury poses the greatest risk of morbidity and mortality 10.  Ã‚  Ã‚  Ã‚  Ã‚  Burns in children if there are no qualified personnel or equipment for pediatric care at the initial hospital 11.  Ã‚  Ã‚  Ã‚  Ã‚  Burns in patients requiring special social, emotional, and/or long-term rehabilitative support, including cases of suspected child abuse, substance abuse, etc Emergency Care Airway – initial attention must be directed to this; if patient is rescued from a burning building or exposed to a smoky fire, place on 100% oxygen by tight-fitting mask; if patient unconscious, place ET tube attached to a source of 100% oxygen Once airway is secured, assess patient for other injuries and transport to the nearest hospital. Begin fluid administration of crystalloid solution at a rate of approximately 1L/h. Wrap patient in clean sheet, remove constricting clothing and jewelries. Cold application is used in smaller burns, particularly scalds. Ice should not be used. Assessment of Inhalational Injury - suspect for patients with a flame burn, esp in enclosed space. Hoarseness and expiratory wheezes are signs of potentially serious airway edema or smoke poisoning; inspect mouth for swelling, blisters, soot; copious mucus production and carbonaceous sputum are signs of smoke inhalation and other products of combustion; get ABGs and carboxyhemoglobin levels (if >1, smoke inhalation)

Nikola Tesla Essay -- biographies biography bio

Tesla was born in Smiljan, Austria-Hungary (now Croatia) on July 9, 1856. He studied engineering at two institutions in Austria-Hungary--Graz Technical University (now in Austria) and the University of Prague (now in the Czech Republic). Tesla left the University of Prague in 1880, without a degree, after his father died. He then worked for a short time for Austria-Hungary's telephone system in Budapest (now in Hungary). In 1882, Tesla moved to Paris, where he worked for the Continental Edison Company. While at Graz Technical University, Tesla had seen a demonstration of a generator run as a direct-current (DC) motor. Direct current is electric current that flows in only one direction. During the demonstration, the brushes and the commutator of the motor sparked violently. The brushes are devices that conduct the current in a DC motor. The commutator continually reverses the current so that the motor continues to rotate in one direction. Tesla believed a motor without a commutator could be devised. In 1881, while walking in a park, Tesla suddenly got an idea for a simple way to produce such a device. In 1883, while on assignment for Continental Edison in Strasbourg, France, Tesla used his spare time to build his first polyphase (out-of-step) AC motor. In such a motor, coils are arranged so that when out-of-step alternating currents energize them, the resulting magnetic field rotates at a predetermined speed. In 1884, Tesla left Europe for the United States and went to work for the inventor Thomas Edison. Edison respected the young engineer but the American inventor was a strong supporter of direct current (DC), and so he had little interest in Tesla's alternating current (AC) generation, transmission, and motor ... ... creation of fluorescent lighting. During his later years he led a secluded, eccentric, and penniless life, nearly forgotten by the world he believed would someday honor him. Tesla died on Jan. 7, 1943, in New York City. It is rather sad that a man who gave the world so much, received so little for his efforts. History books have been unkind as well. Even today, many texts still credit Marconi with the invention of radio, despite the Supreme Court decision which overruled Marconi and awarded it to Tesla. In many parts of this country, people still refer to the electric utility as the 'Edison Company', even though they use the Tesla-Westinghouse alternating current system. The Tesla Museum in Belgrade, Yugoslavia, was dedicated to the inventor after his death and in 1956 the tesla, a unit of magnetic flux density in the metric system, was named in his honor.

International dairy queens decision Essay

International dairy queen is a successful company that owns licenses and services to dairy queen restaurants, orange Julius stores and karmelkom shoppes. Currently, international dairy queen operates over 6000 chains globally and the number is yet to increase as international dairy queen seeks to venture more into the Middle East market. Environments International Dairy Queen Stores’ decision to open a subsidiary in Bahrain presents challenges and opportunities to the company. Before developing any strategy plans International Dairy Queen should perform a SLEPT analysis which is a critical look into social, legal, economic, political and technological influences. This is because it will not operate in a vacuum and these environments indirectly affect business activities. In addition these business environments are constantly in a changing state and companies need to be aware of these changes. This enables the company to stay ahead of these changes and act in a proactive way rather than reacting hurriedly to adapt to the changes. In the Middle East, Bahrain particularly stands out as the ideal location because it has numerous opportunities. Bahrain is a vibrant country with a multicultural population owing to the numerous tourists that visit. Many people refer to it as the ‘Middle East lite’ due to its substantial resource endowment, vibrant market economy and state of the art infrastructure, stable political system and high investment rating. International dairy queen would do well having business in Bahrain. The population is large and diverse plus the hot climate and tourist attractions attract restaurants business. The description above of Bahrain demonstrates that, indeed there are untapped opportunities for international dairy queen. The general pointers to a mature economy that include a ready market for goods and services, a friendly legal environment as well as a stable political system are evident in the case of Bahrain. There is need though to avoid over glorifying the country by giving a brief of some of the potential challenges that international dairy queen will have to contend with if entry into Bahrain market will prove to be a success. The political system comprises of all processes, structures and activities that prevail in a country. On the other hand, the legal system comprises of the laws and regulations enforced in a country. (Lucas, 2000) In international business, there are global legal issues that prevail beyond country’s boundaries such as intellectual property, product safety and liability and anti-corruption regulations. The political/ legal framework in Bahrain lays out the regulations and laws governing trade. Particularly, there are rules governing registration of companies import tariffs, ownership, trade registrations, customs payment and so on. International Dairy Queen Stores will have to comply with these laws and regulations if it is to trade in Bahrain. In addition, there are laws that stipulate environment regulations. This regulation prohibits creation of pollution, or any culture that contravenes moral standards. International Dairy Queen is a well established company whose activities are eco friendly. Laws regarding registration of foreign companies are stiff but not impossible. The government permits wholly owned foreign companies. However, restrictions on the importing products from parent company are imposed. Laws regarding employment stipulate the number of employees who must be sponsored from the local community. Licensing is easy as the government stretches good will to foreign investors. International Dairy Queen has to critically look into these laws and rules and their impact to its operation before proceeding any further. Lastly, health and safety laws are enforced to protect the customers from substandard goods that may cause harm to consumers. International dairy queen should pay attention to the rules that directly affect its operations. Social factors and cultural factors are equally important. These factors encompass the tastes, preferences, lifestyles, fashion, demographic factors and patterns of behavior. (Lucas, 2000) it is important to note that the tastes and preferences of people are very dynamic. The attitudes of people also change. The vast population largely comprises of young and aged fun loving people. The numbers of foreigners, who visit the country, make the setting ideal for International Dairy Queens products. Citizens of Bahrain love the good things in life. They have an expensive taste and International Dairy Queen Stores’ products match this standard. The current trend towards eating healthy diets and sugar free products may have an impact on international dairy queen. Cases of obesity in children and the negative effects of high sugar consumption raise concern among consumers. This will mean that international dairy queen invests in promoting it desserts and probably develop tasty and high quality sugar free desserts to cater for the sensitive consumers. Although the change in customers’ tastes and preferences differ across different age groups, International Dairy Queen Range of products caters for all. When evaluating the economic factors in the external environment, the key areas that one needs to look at is the interest rates, wage rates, general level of prices i.e. inflation rate and the customer’s purchasing power. (Lucas, 2000). The economy of any country tends to fluctuate from time to time. This characterized by periods of booms and repressions. The direct impact of these changes is price increase. Currently Bahrain’s economic condition is stable. Interest rates are low and demand high. People disposable income are high and they are willing to spend more on luxuries as dining out and International Dairy Queen comes in. by locating its stores at strategic locations where impulse buying is constant for 8instance the shopping malls, beaches and gas stations. International Dairy Queen can take advantage of this situation to expand in the Middle East in this case Bahrain. Technological factors are vital and need to be considered. This is because technology gives organizations a competitive advantage and facilitates globalization. Whenever one assesses the technological factors of any place the following questions come to mind. Does the technology enable production of high quality goods and at a cheaper cost? Does the technology offer innovative products that allow better ways of operating? Most importantly, does the technology provide better or new ways of communicating with customers? These questions play a guiding role in deciding what technology to utilize in order to gain a competitive edge. Technology in Bahrain can be described simply as state of the Art. Their transportation and communication system is highly advanced and the people are highly skilled. Given that international dairy queen is a dedicated company to quality it has to ensure that the franchisee are highly educated and its employees do not compromise on quality service delivery. Hence the highly skilled population in Bahrain should come in handy when a franchise opens. International Dairy Queen being a company involved in mass production is particularly keen on acquiring fast and efficient technologies. Total quality management is also of great importance to International Dairy Queen Inc. This is because its dairy products are very sensitive to quality. International Dairy Queen Inc is dedicated to satisfying customers’ expectations and the technological advances in Bahrain facilitate this. Bahrain has all the facilities the company needs thus setting a part Bahrain as the country of choice in the Middle East. The advanced communication system in Bahrain will facilitate easy communication with customer if international dairy queen decides to use customer relationship management to market its products. Markets The characteristics of the market place are vital in international dairy queen’s decision on pricing. There are various types of markets and they include commodity markets, controlled and uncontrolled markets, vertical high and vertical low markets. In the case of international dairy queen, it operates in a commodity market. This is because it has many buyers and competitors and at the same time non unique products. Thus, they enjoy minimal price flexibility. (Sunjen, 2000) The pricing of International Dairy Queens products will greatly depend on the presence of competition, economic conditions, cost of production and laws regulating prices in the new market (Bahrain). In addition, factors such as product awareness, prospects perceptions, ability to pay, products life cycle, elasticity and cost of channels of distribution will similarly affect pricing of international dairy queen products. (Sunjen, 2000) Most countries impose laws which regulate prices of goods such that prices don’t fall below a predetermined level. This is meant to prevent dumping. In this case International Dairy Queen is not affected; however, the economic conditions will influence pricing of International Dairy Queen Products. How so? Inflation causes increase in prices of virtually everything; raw materials, wages, interest rates hike. The cost of production reflects on final cost of a product. If the technology used to produce a product is costly then final cost of a product is also high. International Dairy Queen has invested greatly in modern facilities and state of the art technology. Most of the processes are automated. This will play a significant role in minimizing cost of production. In addition, costs of acquiring raw materials increases during inflation which eventually translates to high price of goods. Pricing of a product is influenced by the force of demand and supply. This is because if demand for a product increases prices of the product will also increase. This is the theory. However, this is not always the case. In the presence of competitors firms react by reducing their prices so as to retain customers to competitors. International Dairy Queen being a new company in Bahrain should consider to competitors and its comparative advantage. International dairy queen is a new company in Bahrain. This being the case its existence is unknown to people in Bahrain. The goal of International Dairy Queen should therefore be creating awareness and penetrating the market in Bahrain. This in itself will influence pricing. for example, using a promotional strategy. This is whereby it lowers prices of its products as a way of promotion. The effect is that customers get attracted to sample the range of products and make repeat purchases. A customer’s perceptions about a company’s product greatly influence pricing. How so? Positive perceptions regarding quality and superiority enable a company to price its products highly. Alternatively, the intention or desire to appeal and identify its product with the high class group should influence pricing. This is called premium pricing and a company using this strategy will price its products expensively as an indicator of quality. The availability, quality and cost of distributive channels influence pricing in that the eventual cost is transferred to the consumer. International dairy queen uses franchises to market its products thus eliminating the risk of long distribution channel and ensuring quality service to its customers. (Idq website) products usually undergo life cycles and each stage in a products life cycle dictates its price differently. Products in n early life cycle attract higher prices. International dairy queen being new to Bahrain enjoys this advantage as its products are still new to the market. D1 D2 This graph shows the effects of S changes in production (supply) and P1 purchasing power (demand) and P2 how these changes offset the equilibrium. Q1 Q2 Source: Self Organization Organizational structures vary across organizations depending on the objectives of a firm and its culture. This structure is important because it gives a frame work of allocating functions and processes to different departments in the organization. In order for a company to be successful in its operations it needs a good structure. A good structure is one that is efficient and flexible yet facilitates smooth communication and relationship among different sections in the organization (salaman, 2001) there are different types of organizational structures. They include; centralized and decentralized structure, hierarchical structure, tall structure, matrix structure and flat structure. It seems to me that international dairy queen uses the hierarchical structure. This is because each level is one above the other and each manager has a given number of staff directly under his span of control. The organizational structure International Dairy Queen Inc has both formal and informal structure. The formal structure shows the flow of hierarchy from the top level management to the lowest level. An organizational chart has been used to show the level of hierarchy in International Dairy Queen. International Dairy Queen has a centralized system and all the subsidiaries follow the same centralized system. That is all the department report to the director and all the employees report to their respective managers in the various departments. The informal structures within the company although not written on paper has strong presence within this company. Staff groupings are productive because they improve level of motivation and sharing of information. The company encourages productive groupings. The concept behind International Dairy Queen having this organization structure is to clearly show the relationship among the people in the organization. It also gives little of different position. The departments also have their own department organization structures. The purpose behind having this organizational structure is that flow of information is enhanced. This is especially so true for a big company such as International Dairy Queen. Absence of such a structure would cause distortion of information, and inefficiency. The structure shows a diagrammatic illustration of how departments should relate and the hierarchy of authority. The organizational structure allows free flow of information which enables the company to coordinate its various activities. This in turn increases the efficiency of services. Corporate Chart Source: Self Process Understanding the business process assists in gauging the success of a company in terms of higher profit gains, physical expansion, better quality products, increased market share and accumulation of assets. According to Davenport (1993) he defines a (business) process as â€Å"a structured, measured set of activities designed to produce a specific output for a particular customer or market. It implies a strong emphasis on how work is done within an organization, in contrast to a product focus’s emphasis on what. A process is thus a specific ordering of work activities across time and space, with a beginning and an end, and clearly defined inputs and outputs: a structure for action. Taking a process approach implies adopting the customer’s point of view. Processes are the structure by which an organization does what is necessary to produce value for its customers. † The business process allows an organization to measure how well the business is doing and measure whether the products and services meet customers’ needs and requirements. (Barnes, 2001). The success of International Dairy Queen Store’s investment depends a lot on how much its consumers get value for their money. Consumers of the company’s dairy products should perceive that they get the best their money can buy. Therefore, value adding should start right from the suppliers, production and packaging to distribution and selling process. At each stage, the product should be improved without adversely hiking price of the final product. Consumers should get best quality at minimal cost. Customer process analysis focuses mainly on acquiring and retaining customers as well as satisfying their needs. Adding value to customers requires in depth study into impacts of pricing, timely distribution, variety and so on. Time and cost is essential and should be analyzed so that it is cost effective. In the case of International dairy Queen Stores, its success in Bahrain depends greatly on the strategy the company will employ in attaining its goals. The marketing program should anticipate customers’ needs and cater to them. A modernized system of informing customers and getting feedback is essential. Relationship marketing, where customers’ queries and suggestions are personally addressed needs to be analyzed. Furthermore, the efficiency of implementing market programs and the dedication of employees to quality service delivery needs to be analyzed. The production process can be enhanced through the use of modern technology so that the time needed to produce a product is reduced. Conclusion In summary the decision to venture in the Middle East is timely. As seen the business environment tremendously affects the business. They can either affect your business negatively or positively. Therefore, it is advice able for international dairy queen to manipulate their effects to work out for its benefit. Markets are dynamic and there influences on pricing of products are significant. International dairy queen has a variety of options in determining its prices depending on its goals. A clear understanding, consideration and implementation of the issues discussed plus international dairy queen’s vast experience trading in foreign countries will come in handy in building a successful subsidiary in Bahrain. Bibliography Barnes, W. ed. (2001) Understanding Business: Process. London: Routledge. Davenport, T (1993) Process innovation: Reengineering work through information Technology. Boston. Harvard business school press. Lucas, M. ed. (2000) Understanding Business: Environments. London: Routledge. International dairy queen: The Middle East. Retrieved from http://www. dairyqueen. com/en-Intl/DQ+Around+the+World/Middle+East/default. htm accessed on August, 29, 2007 Salaman, G. ed. (2001) Understanding Business: Organizations. London: Routledge. Suneja, V. ed. (2000) Understanding Business: A Multidimensional Approach to the Market Economy. London: Routledge.

“Pandemic or Panic” (2010) by Brian Molloy Analysis

In the article â€Å"Pandemic or Panic† (2010) by Brian Molloy and the article â€Å"Hindsight is easy† (2010) by Erica Grove, they both discuss the way WHO response to the outbreak of H1N1 influenza and they present different perspectives on how the money was spent on and how the resource was distributed. Molloy is neutral about the WHO’s response of H1N1 influenza outbreak, while Molloy is highly skeptical. First, Molloy argues that WHO send everyone into a panic about H1N1, but it is not the threat people imaged it to be.Grove, however, states that it is necessary for the WHO and the government to take  the threat of H1N1 seriously. Next, Molloy claims that British government spend a lot of money on vaccine which makes two major pharmaceutical companies earn billions from swine flu, and there is a conflict of interest between the government and drug manufactures. He believes that this money should be spent on a right situation like helping disable instead of treating flu. Grove also believes that there is a mismanagement of the distribution of vaccine. Discussion: Molloy claims that the WHO and the government spends massive expenditure on doses of vaccine, while the death rate  for H1N1 is far low than for ordinary influenza.He criticizes the reports of H1N1 cases are exaggerated which send people into a panic about H1N1. By contrast, Grove states that the WHO did not overreact to the crisis. Rather, she feels grateful that the authorities took the threat of a pandemic seriously. She also points out that everything is always better to overprepare than to underprepare. Molloy appears to have overlooked that the powerful of virus can be. In fact, there are a couple of factors like infectivity, severity and lethality which can all affect the strength of a virus.Transmission is also a key factor to determine how the virus spread and be identified. As Molloy mentions that the death rate for H1N1 is relatively low than for ordinary pandemi c, it does not mean that H1N1 is a weak influenza. Perhaps the low death rate is due to early trace the source, infected people are well isolated from the rest of the community in order to control the spread of H1N1, or synthesis of a new vaccine by scientists in a short period of time. These could be one of the reasons of why the death rate for H1N1 is low. In this sense, Molloy fail to notice that.

Aplikasi Endnote

Contoh Aplikasi Software EndNotes Researches on value relevance of accounting information in Indonesia an d other developing countries generally suggested that accounting numbers are relevant to measure firm value (1, one author of journal). However, value relevance of accounting information in Asian countries are also found to fluctuate over time as a result of financial crisis, negative earnings, accounting scandals and violation of regulations in the capital market. These events have negatively affected value relevance of accounting information.Researches on value relevance of accounting information have continued to develop following such changes (2, three authors of journal) investigate the value relevance of book value and earnings between two different financial reporting regimes i. e. during MASB and FRS period in Malaysia. The result of the study suggests that book values are value relevant under both regimes but earnings are value relevant only during the MASB time period. That means that the change in financial reporting regime also affects significantly the value relevance of book value and but not earnings.Another study which investigates the value relevance between aggregated and disaggregated book value and earnings among Malaysian high-tech firms is performed by (3, three authors = 2). The result of the study shows that the explanatory power of both book value and earnings are fluctuating, book value is in a decreasing trend, while earnings show an increasing trend. In addition, the result also suggests that disaggregated book value and earnings could explain the variation in market value better than aggregated book value and earnings.The relationship between earnings management and value relevance of accounting information can also be explained through earnings quality. (4, two authors of book) argue that earnings management is associated to earnings quality. (5, single author of journal) also states that highly managed earnings have low qualit y. It means that earnings management actions will reduce earnings quality i. e. reliability of earnings. The relevance of accounting information in valuation of a firm can be affected by market’s insight of the reliability of the information (6, four authors of book series).This means earnings management actions negatively affect value relevance of earnings. Most of the studies on the relationship between earnings management and value relevance of accounting information are conducted in the West or developed countries. These studies attempted to examine earnings management using discretionary accruals (7, three authors of journal; 8, two author of journals; 9, single author of journal). Governance system plays an important role in the financial reporting process.As suggested by prior researches, rules and regulations formulated to protect investors are key institutional factors affecting the corporate policy choices (10, three authors of conference proceding; 11, two authors of journal). The researchers find that the protection level performed by institutions are associated with the usefulness of accrual-based accounting information. The level of protection imposed by the capital market supervisory agency plays a role in reducing the level of manipulation that can be conducted by managers and controlling shareholders through accruals transactions. Several international studies provide evidence on the association between earnings quality and the degree of protection to investors from the expropriation by controlling shareholders and managers. These studies assert that the characteristics of earnings are affected by the degree of investors’ protection (12, same aurhor with no 11 and 2). As an emerging capital market, many of the listed companies in Indonesia have evolved from the traditional family owned enterprises with highly concentrated ownership structure (13, single author of thesis).In the context where firms have a controlling block of shar es held by the major shareholders, the key agency problem is between the controlling (majority) and minority shareholders. The condition gives great opportunities for managers to engage in real earnings management especially in Indonesia. Under the condition of a highly concentrated ownership structure, it is argued that the controlling shareholders effectively possess greater control rights than the control rights provided through their voting shares as they are also involved in the management decisions (13, three authors of electronic article).Concentrated share ownership thus creates opportunities for controlling shareholders to expropriate the resources of an entity. Expropriation is a process of using one's control rights to maximize their welfare through the distribution of wealth from others to him (14, four authors of book series). Expropriation is one of the earnings management tactics conducted by management for the benefit of the controlling shareholders. Furthermore, (15 , same authors with no 14) state that the monitoring function will be hard if managers are part of the majority shareholders when their ownership increases to a certain level.If one’s voting shares have reached a certain threshold, then he/she can have a full control and tend to steer the company to accomplish his/her personal objectives (16, two authors of journal). In addition, it is also argued that to engage in expropriation in countries that adheres to the civil law is easier as compared to countries which practise common law legal system (17, three authors of journal; 18, two authors of journal).Under the Common Law system, accounting standards and policies are more stringent and protection of the rights of shareholders and creditors is greater with the implementation of various contract system (19, three authors of book series). It is perceived that a country like Indonesia which has its legal tradition originated from the civil law has relatively weaker development in its capital market and various financial institutions as compared to those countries which have legal environment rooted from the Common Law system.The evidence is consistent with study conducted by (20, same authors with no 19). On the contrary, The German’s companies with principle-based accounting standards would prefer to perform accrual earnings management because lenient standards still allow the conduct of accrual earnings management whichis less costly. The findings are in line with (21, same authors with no 17) which found that accounting standards which are more stringent (tighter) is able to reduce the practice of accrual earnings management, but triger real earnings management.